The Science of Love Essay -- Science of Sex Appeal

Around the institution people love. They live for love, they write for love, the sing, eat, cook, die and kill for love (ForumNetwork, 2009). Since the reservoir of recorded time, people turn in wondered why love is such an intense and universal expression. There is no culture in this planet that does not have love (ForumNetwork, 2009). This essay will only talk about romantic love were sexuality and attraction are involved. Romantic love, is one of the most regnant energies on earth (ForumNetwork, 2009), it is indeed one on the most addictive substances we can experience at least once in our life. The rush of cocaine and the rush of being in love depend on the same chemicals in our brain (ForumNetwork, 2009) we are literally addicted to love. The feeling of being in love does not depend whether the other part loves you back or not, it will help you feel more happy that is for sure, but the intensity of the feeling loved or heartbroken is the same, they both depart from the same principle the love and desire of the other. Love remains in the most basic governance of our brain, under all cognitive process, under all motor impulses it is placed in our reward system, the most ancient systems of all (ForumNetwork, 2009). In dedicate to match all the information we have got in the science of love, many researchers in different fields have cooperated to form an idea of what occurs when love happens. One of the world leading researches in this field is the American anthropologist Helen Fisher, author of many best-seller books such as why we love, or why him, why her. She has worked with many neuroscientists, psychologists, sociologist, and doctors in order to achieve a big experiment where brains of participants that claimed to be in love or hear... .... New Scientist , 36-38.Fisher, H. (2004). Why we love (1era ed.). new york, USA Henry holt.Meyer, B. (11 de feb de 2009). acquirement of romance Brain have a love circuit. Recuperado el 4 de oct de 2011, de www.cleveland.com http//www.cleveland.com/nation/index.ssf/2009/02/science_of_romance_brains_have.htmlMiller, T. (29 de dic de 2009). Factoidz.com. Recuperado el 3 de oct de 2011, de The chemistry behind a fool love. http//factoidz.com/why-love-makes-us-act-so-irrational-the-chemistry-behind-a-fool-in-love/inforefuge.com. (n.d.). Recuperado el 5 de oct de 2011, de The Science of Smell http//www.inforefuge.com/science-of-smell-conclusionRooks, P. (2009). the science of love. skeptic , 15, 73-75.DiscoveryNetworks. (13 de feb de 2009). Science of Sex Appeal.ForumNetwork. (21 de sep de 2009). Helen Fisher. This is your brain on love .

Vanadyl Sulfate: Could it be a wonder drug for the future? :: Sports Medicine Health Essays

Vanadyl Sulfate A Wonder Drug For The Future? Introduction In the competitive world of sports, athletes are always trying to get an edge. When utilisation is not enough, many athletes try to change their diets to gain an advantage over the competition. To make more educated decisions about what they eat, many athletes look closely at what happens to food once it enters their bodies. From studying the gastrointestinal and endocrine systems, athletes and researchers aim learned to appreciate the role of insulin in athletic performance. In order to enhance performance, researchers have developed a product called vanadyl sulfate, which supposedly mimics the effects of insulin. While its effectiveness as a workout supplement is still in question, vanadyl sulfate overly has promise as a possible alternative treatment for diabetes. The Insulin Theory To properly comprehend the importance of insulin and the rational behind wanting to increase it artificially, star must first understand the process of sugar metabolism. Sugar metabolism is the process by which the body converts food into energy that can be utilize by muscle cells. (http//encarta.msn.com/find/default.asp) The process begins when enzymes break down food into glucose, a simple six carbon sugar that can be slow absorbed in the intestine. From there, the hormone insulin plays several important roles. It is obvious that the cells that make up a person need energy to survive and function. Insulin is crucial in the delivery of energy to cells. In the body, glucose is the standard form of energy after digestion. Unfortunately, glucoses size and structure make it hard for the molecule to pass through the out membranes of many of the bodys cells. Insulin helps to fix this problem. Specifically, insulin bonds with the outer membrane of cells to increase permeability. This enables glucose to pass through the cell membrane more easily and gives the cell access to more energy. Without insulin, it is exceedingly difficult for glucose in the blood to be used by the bodys cells as energy. Conversely, an abundance of insulin increases the rate at which glucose is used by the cells and therefore lowers the amount of glucose left field in the bloodstream (Guyton, Hall, 972). In addition to helping to provide the cell with energy, insulin can also help the cell in other ways.

The Impact of Social Media on Terminally Ill Patients Essay -- commun

1.Introduction tender media is changing the way that doctors and patients communicate. It is reshaping health sell with the help of modern technical innovations such as net connectivity, smart phones, tablets, and desktops. This ranges from patient support groups to instant messaging (Aishwarya, 2012sp). Media usage has evolved over the last few years and research in this field has shown how childrens mental factors are linked to social media (Heim, et al, 200749). These factors suggest that the internet is a powerful communication tool that not only connects children with others but also empowers them by providing a learning environment and social support (Heim, et al, 200752-53). A rapid and innovated advance in social media offers numerous opportunities for modifying health behaviour by allowing the users to conduct research, palingenesis previous experiences, seek out medical advice, and lets users choose whether they would like to be identified or anonymous. Although there is a considerable potential for these media tools such as, telecasting chat, weblogs and social networks, this media usage, requires careful application with regards to how the information is used, and may not always give the desired results when seeking medical advice or solutions (Korda, Itani, 201315). Carleen Hawn (2009361) explains that across the health care industry, new media tools are changing the way that patients and doctors interact which is why people are adopting this method of using social media for health related issues (Korda, Itani, 201315).Bates (2013sp) identifies that animation is an pure and ingenious way to encourage children to communicate stories, ideas and concepts in a creative and original way. As explained... ...M- WEBSTER. 2014. Support Group. online. Available from http//www.merriam-webster.com/medical/support%20group Accessed 12/03/2014.SEIVERS, C. 2012. 20 hospitals with inspiring social media strategies. online. Available from http//www.prdaily. com/Main/Articles/20_hospitals_with_inspiring_social_media_strategie_10655.aspx Accessed 12/03/2014.TEXAS, D. Dialysis and Social Networking. 2013. online. Available from http//devontexas.com/2013/03/30/dialysis-and-social-networking/ Accessed 26/02/2014.WIENER, L. CRUM, C. GRADY, C. MERCHANT,M. 2012. To Friend or Not to Friend The Use of Social Media in Clinical Oncology. 8(2), 103-106.ZANNI, G, R. BROWNE III, C, L. Coping with Terminal Illness. 2010. online. Available from http//www.pharmacytimes.com/publications/issue/2010/August2010/CounselingTerminalIllness-0810 Accessed 28/02/2014.

The Diary of Anne Frank :: essays research papers

The Diary of Mrs. FrankD-day 1944,I feel terrible. I don t know what I was thinking, trying to commission Mr. and Mrs. Van Daan out of our hiding place. My family has never seen me like this. I mustve forgotten to tell you what happened. Well, let me tell you. We were all sleeping when I subject my eyes, and saw Mr. Van Daan stealing bread. I immediately woke up everyone, by screaming and shouting at him. My husband had to hold me away from Mr. Van Daan, or else I wouldve hit him with my fist. I was so ashamed of myself, thinking how my family mustve felt about me,. Anne already hates me. Think of how embarrassed she must be, to have a mother like me. Afterward, I told them to leave at once. My dear husband, thankfully, tried to pacify me that I was only speaking in anger, precisely I right could not listen to him. Soon, Peter came storming in the room yelling D-day has occurred, while I was just sitting there ruining everyones celebration by crying. I was mad at myself for not being very polite to our hosts, after all they have done for us. This is a very happy second gear for all of us that D-day has landed. Maybe, just maybe, liberation will occur.Hanukkah, 1942,It is I again, here to report the daily news. Today was the Jewish holiday, Hanukkah. Every year we give presents to our family and friends, but this year we can scarcely go to the bottom storey of our shelter to get presents. We all felt disappointed about not getting or receiving gifts, but I felt the worst. You see, Anne had managed to brighten up Hanukkah with presents for all.

Three Approaches to Coping with School Violence Essay -- Exploratory E

We humans fuck off always sought to increaseour personal energy in the only direction wehave known by seeking to psychologically steal it from othersan unconscious competition that underlies all human conflict in the world. (James Redfield, 1993, The Celestine Prophecy, New York Warner Books,6566)Some tutor critics and statisticians have observed that drug-dealing, vandalism, robbery, and murder have replaced gum-chewing, talking out of turn, tardiness, and rudeness as the most chronic problems afflicting todays civilises. If the intent of this observation is to transgress and sound the publics sensibilities, its working. Of course, some of us may interpret such suggestions as merely dark, stoic, and cynicalscare tactics quite in keeping with the current national mood about many another(prenominal) social loves these days.Yet, as a profession (and a society) maybe a little shock treatment now and then is good for us, especially if we ourselves work in relatively safe schools and communities. Maybe its time to remind ourselves that one schools problem can become every schools problem if the profession at large is not watchful and careful. No school is immune to the potential of extreme violence, as many of us, without meaning to, have learned. If youre a long-time, veteran English teacher, you may never have conceit youd see the day when an issue of English Journal would be devoted to school violence. The idea never occurred to me, either. But here we are, and here that issue is. And, whats more, its high time. While none of us needs convincing that the violence problem is serious in a great many places, some of the statistics are sobering. The National Education Association (March 1994)reports that the number of children... ... suffice.Works CitedAnderson, Elijah. 1994. The Code of the Streets. TheAtlantic Monthly (May) 8194.Elam, Stanley M. 1993. The 25th Annual Phi Delta Kappan/Gallup Poll. Phi Delta Kappan (Oct.) 137152.Guns Among Young People in t he U.S. 1993. Youth Record. Washington, D.C. Youth Policy Institute. (Aug. 3) 10.Jones, Clarisse. 1994. Report Shows Violence Rising in domesticates. The New York Times (Aug. 13) 27.Merina, Anita. 1994. Fighting School Violence Means Taking on Guns. NEA Today (Mar. 12) 4.Survey of the American Teacher 1993 Violence in Americas Public Schools. New York MetLife.Zimmer, Judith. 1993. We Can Work It Out. Culver City, CA Social Studies School Service.Denny Wolfe is professor of English Education andDirector of the Tidewater Virginia Writing Project atOld Dominion University in Norfolk, Virginia.

The Communist Manifesto Essay -- Reaction Paper

The Communist ManifestoThe communist Manifesto is the authors stylus of interpreting the goals of Communism, as well as the theory underlying this movement. Two major points of the manifesto explain how class relationships are defined by an eras means of production. Also, the manifesto incorporates how class struggles, or exploitation of one class by another, are motivating force behind all historical developments. If those two points are not followed then a revolution occurs and a new class emerges as the ruling one. This outcome represents the march of history which is dictated by economic variables. The Manifesto argues that this development is inevitable, and the capitalism is inherently unstable. Elimination of social classes cannot come about through reforms or changes in g...

Death Be Not Proud: Simon Birch to The Scarlet Ibis Comparison Essay

It is said that a person can accomplish anything if they put their mind to it. Humans receive walked on the moon, swam the English Channel, and overcome disabilities to defy nature itself. In the film Simon Birch and the short story The Scarlet Ibis, two boys work to push past their disabilities that limit their lifestyles to the peak of eventual death. Both Simon Birch and cacography (The Scarlet Ibis) prove that strength does non necessarily have to come from the healthiest of humans, but that the ideas of tolerance for all should be a universal practice.Through their similarities and differences, these unlikely characters teach the reader about might and acceptance of those with disabilities. Doodle and Simon Birch are boys born with handicaps that could easily have limited their lifestyle. Doodles developmental delay and Simons small stature cause both(prenominal) characters to rely on those close to them for support and assistance. Luckily, the generosity of Joe Wentwort h towards Simon Birch and the consistent attentions of Doodles brother, allow both handicapped boys to live lives greater than most of the world could imagine.Swimming, learning to walk, and boxing were a few things that Doodle learned from his persistent brother. Likewise, Simon enjoyed swimming with his friend Joe, and also playing baseball, which was some thing others did not think he could do. Not only did both characters push themselves with the help of their support systems, they also viewed the world around them as a beautiful place, in which they could learn to defy the limitations of their human bodies. The doctors neer believed that Simon would union to anything and he became a handicapped sub by saving a bus full of kids.Doctors said Doodle would never walk and through pain, frustration, and never giving up, he was able to learn to walk by his 6th birthday. The similarities between these characters are uncanny, but one thing that is continuously evident is that their disabilities did not handicap them. While these two boys have many character traits in common, their differences are most evident in the way they were treated by those around them. Shame and embarrassment in having a handicapped brother is what motivates Doodles brother to teach Doodle to walk.In contrast, Simon Birchs dress hat friend, Joe, never treats Simon as handicapped and willingly brings him everywhere he goes. However, Simons family and many people around him do not see Simon as a miracle, but rather fear his differences as they do not understand him. He is ignored, rudely made fun of by others his age, and even told by a priest that God doesnt have a plan for him. Doodles situation is completely different as his family is very supportive, caring, and nurturing, even if plume is the cause in the case of his brother.Pride also leads to another contrast between these characters in their inevitable deaths. While Simon Birch dies a triumphant heros death, a disappointed broth er leaves Doodle behind when he can no longer keep up. Despite Doodles warnings, his brother continues on without him only to return to find Doodle bleeding from the mouth and finally overcome by his handicapped limitations. The early deaths of these two boys are up to now different as one dies due to love and other out of embarrassment. The important message of tolerance for all differences can be seen in the likenesses and dissimilarities of Doodle and Simon Birch.Both demonstrate an inner strength, greatly due to their support systems, uninhibited by size or development that makes them mighty. Both also show a love for others that causes them to sacrifice their own lives. Each of their sacrifices paints a picture of how the world treated them differently and how one rose to a heros gainsay and the other died in miserably being pushed beyond his limits. The greatest lessons are sometimes found in the most unlikely places. Anyone can be a hero, but maybe being a hero is more abou t looking beyond the surface and most importantly, leaving pride behind.

External or Internal Disaster in Organization

Different Business is affected by internal and outdoor(a) factors. These aspects have signifi cleart influences on the route business organisations are operating. One of these is the so-called disasters in an organization.Disasters may be considered as external if the forces happens from the external environs of the organization, like globalization, global pecuniary crisis, technological changes and others while internet disasters are those that happens inside the organization like failure to provide quality service, inability to merchandise the products and service well, inability to deal out risks which affects the overall performance of the organization.Primarily, the goal of this paper is to consider an internal disaster from one of the most controversial organizations in the market, i. . the slickness of Enron. Internal Disaster Aforementioned, one of the most talked-about issues and disasters in the industry is the auditing as well as accounting failure of Enron. It is c onsidered as the largest bankruptcy and stock tumble (Fox 2003). Before the company faced this issue, Enron has been considered as a major Ameri outhouse energy industry. The events or disasters that resulted to the bankruptcy and collapse started long earlier anyone had suspected tommyrot and anomalies at the industry.In this disaster, two names have been noted Arthur Andersen and Enron. One of the disasters that challenged the company is the inability of the counseling to anticipate the wrongdoings of Arthur Andersen. The disasters are centered in auditing aspects just before Enron filed bankruptcy. For example in 1996, Andersens audit report regarding Waste Management finances were discovered to be irrelevant and materially false that results in inflation of Income of the company by over $1 billion in the middle period of the 1990s.On the other hand, in 1997, it has been found out by the SEC that Sunbean has use accounting tricks to create false profits and sales and Anderse ns role in this disaster is that he signed-off these monetary reports event after an industry cooperator flagged them. Herein, the company faced major disaster of partnering or hiring an auditing and consulting industries which is distrustful and irresponsible. Although the company has not been aware, Enron still has some plans to prevent such issue.However, the initiative of the company when it comes to their financial audit has been very weak that it leads to their major bankruptcy. To be able to brighten this kind of disaster, Enron management has provided disaster plans by identifying the root f the issue. After cunning the problem about Arthur Andersen, the management immediately seeks third party assistance to clear the issue by making Andersen pay for the scandals and anomalies he has done.On one hand, another(prenominal) disaster faced by the company is in line with the inefficient and strategic decision making approach and also having ambiguous and vague tighten econom ic and practice aims. Although Enron has some management plan, the company has not been able to execute this plan well. For instance, The CEO of Enron had various product plans which needed major financial support the organization during that period was also going through major disasters in their international businesses.In addition, it was not until Enron was financially unstable did the company starts to do something. So as to resolve this kind of disaster, the organization implemented different approaches. However, the strategy of the company only went from one major disaster of loss to the other. Because of the failure of the management of the organization to have strategic decision making, this lead to major disaster of investments and partnerships, the organizations growth slowed down . As a result more of its inabilities and failures had grown more apparent (Zellner et al. 2001).Bankruptcy and various cases against the company had resulted to their bankruptcy. In addition, v arious employees of the organization had lost their college funds, life savings, and pensions along with the collapse of the company. Herein, it can be give tongue to that the management of Enron must be able to have strategic decision making for the future to continuously sustain the strength of the company. In order to solve this disaster, the organization has been able to initiate a proper and strategic decision-making of the company.Herein, the companys decision should be made made strategically by identifying world-class the pros and cons of the decision that they made. The management sees to it that everybody should agree to the decision so that further conflict or risks within the company would not arise. Good decision making can be attributed as one of the vital factors that will help the business to achieve its core mission and objective. This alternative is helpful in a way that it can make the company more competitive and survive in the marketing environment. Conclusion There are many lessons that can be learned from the case of Enron and Arthur Andersen. It can be concluded that, based on the case of Enron, it is important that every individual in the business field should know how to manage or to handle disasters, specifically internal disasters in order for the business to achieve success and to be able to managed it effectively. In our case, it is important that the lessons learned from Enron and Arthur Andersen scandal should serve as enlightenment in making an efficient risk management manual

Challenges of Mobile Commerce Essay

Currently, there are a number of rambling commerce coats that can be used by consumers with suitable handsets. For example, now customers in some countries like Japan and UK shop via their prompt handsets exactly similar to shopping in malls. The applications include mobile banking (financial services), advertising, product location and shopping, auction and wind auction, and entertainment, to name a few (Varshney and Vetter, 2001). Table 1 shows summary of mobile e-commerce that is now available in market. The table also explains the relevant questions for each mobile commerce applications.Among twelve issues in mobile commerce, this paper only considers three of them they are security issues of mobile commerce, development of complex application in modified speed of mobile processor, and human-handhelds interface through the development of attractive graphical user interface in mobile devices (Tarasewich, Nickerson, and Warkentin, Merrill, 2002). Amidst the increasing number o f consumers that shop online via mobile devices, there is a potential threat that could prevent the fast adoption of mobile commerce the threat is security.It is known that electronic commerce including e-commerce is potential to malware that contains viruses, adwares, or hijackers that collect our credit card information and sending it into a remote host for further criminal actions. In order to eliminate this threat, mobile application developers provide higher(prenominal)-level threat into personal and corporation confidential information such(prenominal) as password and personal identification number (PIN).Since computer engineering science has gone mobile, the applications and computer program also follow. Therefore, it is also common to find many applications that tailored to work on mobile devices such as radio set e-mail and Microsoft Office for mobile handsets. However, mobile devices have some drawbacks such as limited bandwidth allocation that restricts the use of seve ral mobile applications such as video conferencing over the phone, high-speed internet, bus on demand and may others.In addition, mobile handhelds are also limited in processor speeds in which highest processor speed for typical PDAs is about 400 MHz while desktop computers have achieved more than 2 GHz. The question is what type of interface that amid the messaging services. Fortunately, to simplify and enable customers to use mobile devices, currently, there is new module called a hyperbolic tree that allows users to view and present their information on an easy-to-use, interactive, multi-dimensional tree, with additional visual navigation features.By definition, hyperbolic trees are dynamic visualizations, just like tree map, fisheye view, cone trees, cam trees, and perspective wall that ground on interactive manipulation of the structure of the information (Ovaska, 2004). The interesting part in the development of visualization in mobile handhelds is that fact that such device s such as smart phone and PDA have small screen than desktop computer. This fact underlies the way information presented in the devices.Mobile commerce is the following(a) step of online commerce. Therefore, the opportunity for mobile commerce lies on the number of mobile service penetration rates. According to ITU (2005), UK records 62% of mobile penetration rates. This considerably high penetration rate has put mobile subscribers in the U. K. to surpass those in fixed phone lines and imply that mobile commerce will be easy adoptable by U. K. consumers. Table 2 shows U. S. internet penetration rate compared to other countries in the world.

The Use of Song to Improve Students Pronunciation at the Seventh Grade.

A. Background There are many factors that cause unsatisfied result of encyclopaedism English, but there are also many things to overcome the problem. As result students are able to developed communication skill and make them a costumed to interpreting as well as expressing. To learn English means to learn about the language it self and to learn how to use it in oral communication spoken language begin with sounds. The most important in learning process, the teacher has been called the facilitator or mediator should has some certain skills in teaching learning English. To express the language, it should has stimulus which was given.For giving the interesting learning process, the teacher can use media or method which is suitable, for example film, movie, picture, or music. In English language teaching attention should be paid to the teaching pronunciation, its seems to have an important of language teaching because we will know the quality of the verbalise using pronunciation skil l. We can teach pronunciation by song. Its give the students entertain to interest the teaching learning process. Many students have also proven that song are very helpful for learners in learning a new language. B. Research Question 1.What extent are the songs able to improve the students pronunciation? 2. What are the problems go about by students? C. The purpose of the research 1. To find out what extent the song to able to improve the students pronunciation ? 2. To find out what the problems faced by the students. D. Underlying The Theories Kelly Affir in that misic contains large section pronunciation and it has detail matter like vowel quality, syllabic length, and intonation pattern (199699) One the meditate entitled the use of children songs to improve students pronunciation a case of the fourth grade kabupaten pemalang by febri Wira atmojo ( 201039) E.Research method The method of this research will use data-based quantitative research there are two activities they are pre test and post test. The techniques the researcher used to collect the data forward and after test. The card was used to gather information dealing with the students progress during the teaching and learning process. Besides, the oral test was done to know the students improvement in pronunciation before and after the technique was implemented.F. Reference Harmer, Jeremy. 1991. The Practice of English Language Teaching. London Longman. Bums, Anne. 1999. Collaborative Action Research for English Language Teachers. Cambridge Cambridge University Press. Halliwell, Susan. 1992. Teaching English in the Primary Classroom. London Longman. Wira, febri . 2010 . the use of children song to improve students pronunciation. http// linguistic. byu. edu/faculty herrichsen / research method / RM 2. 06 htm.

Erotic Love in the Iliad Essay

Eros, meaning erotic turn in in Greek, has had tremendous power over men and women for centuries, causing small and large conflicts. In Homers Iliad, it is the very thing that sparks the war surrounded by Greece and Troy. This theme of erotic love shows itself over and over again in the epic poem, screening the detriments of allowing desire and sexual attraction to overcome reason. Beginning in the first withstand, erotic love is responsible for outset the rage of Achilles. Agamemnon demands Achilles concubine Brisies for himself in qualify for returning his maiden Chryseis to her father Chryses in order to end the plague set upon the Achaean army.Agamemnon and Achilles, two of the best Achaean warriors, came extremely close to battling all(prenominal) other over these stolen maidens a fight driven by erotic love that could have divided the Greek army. Furthermore, Helen contributes significantly to the theme of erotic love blinding men and causing citywide conflict in the Ili ad. Paris attraction to and desire for Helen, the most beautiful of all women at the time, essentially direct to the downfall of Troy. In Book 3, Aphrodite inspires the erotic love between Helen and Paris that Helen initially resists but is overcome by the power of this attraction fostered by the goddess.This book of the Iliad shows erotic love as an undeniable, powerful force responsible for much of the conflict resulting in the rest of the epic poem. This theme of erotic love, capable of dividing friends and starting wars, is not to be confused with other forms of love also portrayed in the Iliad, such as the love between Hector and Andromache, or between King Priam and his people. Erotic love appears alongside of other forces of love that all play a part in shaping the characters actions and the outcome of conflict.

Argumentation in the Adventures of Huckleberry Finn Essay

At the beginning of the story, The Adventures of Huckleberry Finn, Huck is constantly under the influence of a mother figure. That mother figure makes him feel guilty when he does some topic wrong, rewards him when he does something right, and also serves as a kind of protector of him. Although Huck does not realize it, he is always being looked after by something or other. At one point its the widow woman, and throughout most of the story its the river.In the story, The Adventures of Huckleberry Finn, the river becomes a provider of food, transportation, and refuge, metaphorically taking over the persona as his mother when he runs outdoor(a) with Jim. At the beginning of the story, the Widow takes Huck under her wing and tries to teach him right from wrong. She makes him wear nice clothes, go to school, and say his daily prayers. Throughout his stay with the widow, Huck does not respond to the widows ways of teaching very well. When the widow asks Huck to do something, he does it, however, begrudgingly.She tries to teach Huck to become a gentleman and treats him as if he were her own son. When Tom Sawyer comes back into the picture, the widow takes on the maternal aim of disapproval. She does not like the way Tom acts and makes believe all the time. This is why, rather than asking to see Tom, Huck usually snuck out when she did not know. The widow can not act as Hucks mother for long though, because Huck is kidnapped by his father and fakes his own death to get away from everybody.After Hucks death, he escapes to the river where he hides out on an island while his friends and family are searching for his body. During this time the river, without Huck realizing it, kind of takes over the role of mother. It provides protection from the elements when rain hits. It also hides Huck as the steamboat sails past with all his friends and family on board. Huck does not want the people to see him, or they lead know he was just faking and will take him back to the li fe he is not fond of. Knowing this, Huck hides in the bushes and trees that grow on the river.When a mother knows that its child is in danger, she will hide it from the world so that it wont get hurt. The river shows this motherly trait to Huck. The first thing a mother does for its child when it is a newborn, is to feed it. While Huck is a runaway, he needs food for survival. The river, in a way, provides this when Huck finds a loaf of bread floating down the river. Also later on in the story, Huck and Jim happen upon a house boat where they find umpteen different types of fruit among other things.

Father-Daughter Conflicts in Shakespeare’s Plays Essay

William Shakespeare is a ex sourlyterflywright and poet with no motif of introduction. He has written several of the most distinguished and wellspring-received plays in the history of literary writing. With so a great deal reflection foc roled on his works and writings, little is said about Shakespeares personal life. It has been mainly accepted however that Shakespeare himself had ii girls and one son. Shakespeare placed great value in the ability of his youth to immortalize his avow prognosticate and to up operate the dignity of his family (Bevington 193). However, his hopes were not to be carried out through Hamnet, his sole(prenominal) son.With Hamnets early death, Shakespeare was left to look to his little girls for the propagation of the reckon due his family name (Bevington 193). This close kin with his daughters may have played a part in the establishment of many aim-daughter conflicts in his plays. This musical composition willing further inspect several plays written by Shakespeare with particular focus on the pay back-daughter relationships displayed in the texts to be studied. Five plays have been chosen for this study The merchant of Venice, A Midsummer Nights Dream, Romeo and Juliet, ability Lear, and Othello.The elements of the vex-daughter relationship in each play will be discussed individually. By the end of this paper, it will have been sh consume that Shakespeare uses father-daughter conflict both as a temporary hookup device and as a substance of reflecting views regarding father-daughter relationships. Where there is a conflict betwixt father and daughter, the shank invariably revolves around the daughters pulling apart from her father. Thus, it can be seen that through the daughters falling in bang and the fathers choice of an ideal mate, there is a strain between father and daughter.The peel to maintain authority all over daughters causes fathers to hold indomitably to their decisions, leading daughters to resort to otherwise means to accomplish their take desires. A Midsummer Nights Dream In A Midsummer Nights Dream, Egeus demands that his daughter Hermia embrace Demetrius when in truth it is Lysander whom she hit the sacks (Shakespeare 6). This causes the rift between the father and the daughter. A dominant theme in the play is thus the fathers stubborn belief that his word is law over his daughters affairs. Because of Egeus mislead belief Hermia is forced to resort to her won measures in attaining the love she professes. smith discusses that the conflict between the father and the daughter in this play serves to highlight the need for Hermia to establish her own character in order to free herself of the dictates of the authorities in her life. It should also be famous that the play reflects the empowerment of women. Egeus gives no reason why Hermia should follow his wishes apart from the fact that he is her father and he is the primary male authority in her life. Hermia get s her way and her own will is upheld against that of her fathers. However, this does not all the way show the power of the woman to decide for herself.If nothing else, the play only serves to put the point across that the womans opinion is of import as well as the mans. It is the duke, Theseus, who overrides the will of Egeus and validates Hermias love for Lysander (Shakespeare 152). Thus, it is the will of a man of greater authority from which Hermia derives her freedom to act as she would. In this particular play it can be seen that the conflict between father and daughter serves more to drive the plot forward than to speak of the actual interaction between the dickens.Egeus stubbornness gives insight into the latter but serves more as a blocking mechanism for Hermias story to develop (Bevington 193). The refusal of Egeus to have Hermia wed Lysander served to birth the entire story. This shows how Shakespeare used the relationship between the father and daughter as a plot devi ce. It is true that Shakespeare expressed through the scenes how Hermia needed to break free from her fathers authority in order to accomplish her own ambitions. However, Hermia inevitably found such freedom only through some other man clothed with a greater power than her father but to whom they both were subject.Thus, the intricacies of the father-daughter relationship though touched on, were not fleshed out. It served a greater purpose as a literary device. Romeo and Juliet Another force out illustration of the utility of the father-daughter relationship as a plot device is the relationship of Juliet with her father. The feud between the Capulets and Montagues was an inherited rivalry unanimously commendd by Juliets father. original Capulet, Juliets father, serves as a literary plot device designed to give an obstacle to the b harmoming love of Romeo and Juliet (Bevington 193).In this regard, Romeo and Juliet is a great deal akin A Midsummer Nights Dream. Lord Capulet also serves as the authority figure over Juliets life and her decisions. Thus, Juliet and Romeo have to overcome the restrictions set by Lord Capulet Upon finding her own voice, Juliet is fitted to overcome the prohibitions of her father against her desiring a Montague. Juliet thus matures and finds that there is no sin in a name and Romeos name does not make him her enemy. This reflects how Juliet is pulling away not only from her fathers rules but even from her familys tradition in order to blaze a path for herself and her love. conflicting in Hermia and Lysanders story, the greater authority figure does not arrive to bring a nonbelligerent reconciliation of the conflicts rather the arrival of the Prince and his judgment of exile for Romeo starts the unstoppable turn of events leading to the demise of the two lovers. It is only upon seeing his daughter dead and hearing of the monument that the Montagues have decided to erect for Juliet that Lord Capulet decides to accept this love t hat his daughter has found by erecting a monument for Romeo as well (Shakespeare 239).Given however that even this last act of acceptance is fueled by rivalry, it can be shown that there was no real reconciliation between father and daughter and the strain between them a mere tool for the evolution of the plot. The merchant of Venice In The Merchant of Venice, Bevington insists that the father-daughter conflict is yet another dim-witted plot device (Bevington 193). However, in this play there are more distinct reflections of the daughters pulling away from her father. The character in focus herein is Jessica, the daughter of Shylock the merchant.It should be noted that one of the strongest themes in this text is the religious battle between Jews and Christians. Shylock himself is a strong advocate for Judaism, as is shown in a publication of his lines as he mocks and argues with Christian philosophy. It is therefore a devastating blow when Jessica falls in love with a Christian. S he professes, although not to her fathers face, that she is willing to create a Christian in order to become Lorenzos wife Alack, what heinous sin is it in me To be ashamed to be my fathers child still though I am a daughter to his blood,I am not to his manners. O Lorenzo, If thou keep promise I shall end this strife, Become a Christian and thy loving wife. (Shakespeare 61). This shows how willing Jessica is to sever her ties with her father and pursue her own hearts will. Considering the vastness that Shylock places on his religion, Jessicas defiance of her inherited religion is frequently the same as Juliets repulsion of her familys rivalry. When Jessica finally succeeds in running away with Lorenzo, the wideness that Shylock places in her worth as a daughter is revealed.Shakespeare reflects the basis of the strong paternal possessiveness My daughter O, my ducats O, my daughter Fled with a Christian O, my Christian ducats Justice The law My ducats and my daughter A sealed ba g, two sealed bags of ducats (p. 81) Smith interprets these lines in the context of Jewish tradition regarding the role of daughters in the continuation of family lineage. It is explained that in Jewish tradition families are matriarchal by nature thus the family line is passed down through the female line (Smith).Jessica being an only daughter, Shylocks security in his lineage depended on her acquiring a suitable husband. The cries of Shylock connecting his money with Jessica reflect how he viewed her as another operator for the attainment of his success. This theme hits quite close to the personal views and state of family affairs that Shakespeare himself was subject to at the time. Othello Othello on the other hand presents a more distinct portrait of the tension between father and daughter. level Bevington (pp. 193-194) admits to the different quality of father-daughter relationship that is made manifest in this text.Here the conflict is more than a simple plot device utilized to move the story forward. Much like in The Merchant of Venice, the theme of the story touches on the role of marriage in the life of a family. In the designer play, marriage was a means of joining together people while those who were not married became separate and desolate. In Othello, marriage again serves as a divider between father and daughter as Desdemona elopes with the protagonist, Othello. Their elopement causes much hurt to her father, Barbantio who feels that he has been deceived by his daughter (Bevington 194).In an attempt to maintain his authority over his daughter he asks of her to whom she owes her allegiance but is devastated by her answer I am hitherto your daughter. But heres my husband, And so much duty as my mother showed To you, preferring you before her father, So much I challenge that I may profess Due to the Moor my lord (Shakespeare 41). This shows how upon marrying, the daughter ceases to hold primary loyalty towards her father and his house and moves toward the household of her groom. The pain that Barbantio manifests is thus not only a result of the elopement of Desdemona but more so of his feelings of loss of his progeny.This play therefore serves to show more vividly the change in relationship that occurs between a father and his daughter as the daughter marries. still though reason is planted in the wisdom of Desdemona, the possessiveness of fathers as a result of the many geezerhood of watching over and protecting their daughters is a force to be reckoned. The desire to bind unto themselves their daughters is so strong that fathers brashly discount the bind of the matrimonial tie between their daughter and another man. faggot Lear The whizz of entitlement to the loyalty and love of a daughter are best demonstrated in Shakespeares King Lear.In this play King Lear tests his three daughters in order to assess whether or not they be to get their share of the inheritance of his kingdom. Because of their desire to gain, Gon eril and Regan outbid each other in professing their love for the King. However, the third daughter, Cordelia, professes that she loves the King as she is under obligation to do so but will check some of her love for her future husband (Shakespeare 36). This outrages the King and he refuses her the portion of the inheritance allotted to her, accept her to be an ungrateful daughter.It is revealed however that Goneril and Regan are the ungrateful ones as they soon plot to overthrow their father and appropriate for themselves his rule. King Lears desire to possess the entirety of his daughters hearts and their dedication is not without reason. His use of the word ungrateful reflects how he sees his relationship with his daughters. He has invested much into their relationship both in toll of material and emotional store. He therefore expects to reap what he has sown into all three daughters. The King has narked old age, an age wherein it is only fitting that he be cared for by othe rs.As most levys who reach this age feel, the King imagined that the years he had spent taking care of his daughters should be repaid through emolument to him at his infirm age. However, Cordelia spoke wisely when she pointed out that her heart should be allowed the freedom to serve other men aside from her father. The words of Desdemona ring true herein as well. A wife should freshman be loyal to her husband before serving her father. Although a daughter is obligated to show respect and gratitude to her parents through her service to them, she is also allowed to experience the freedom of a life apart from her parents.Should a parent disallow a child such liberalities, then the entire essence of watching such a child grow and mature should have been for naught. Conclusion The five plays reviewed herein serve to show the importance that the father-daughter relationship held for Shakespeare. The relationship was one so strong that instabilities in the same justified the evolution o f remove stories based on singular notions. There is no doubt that the conflict between a father and daughter is a strong plot device which was utilized by Shakespeare in a number of his plays.The result gave rise to some of the best works written by Shakespeare, including the popular Romeo and Juliet. The conflict may take the form of a daughters moving away from the den of a father or from a fathers overzealous attempts to keep a daughters love. The fountain has been shown in Shakespeares plays through several acts. It may be a simple disobedience to a fathers will. Sometimes it may take the form of invariance to the beliefs and traditions held by the father. However, it is seen that Shakespeare repeatedly uses the come off of marriage and love to dishonor the father.It has also been shown though that fathers themselves may desire immoderately the regard of their daughter. In King Lear most especially has this desire been shown to be impractical as the daughter who was punished had committed no act of disobedience to her father. In the various plays it can thus be seen that the underlying theme in father-daughter conflicts is the daughters desire to break free from the authority of her father. This act of separation allows for the daughters ability to decide for herself what is best and what is desirable.Along with the freedom that the separation gives the daughter however is the anxiety that it visits upon the father. The daughter to some is the only means of ensuring family lineage and to most the daughter is the muffin that has been protected for so long and should be given away only to the most worthy. The breaking away of the daughter from the fathers authority therefore leads to insecurity and feelings of loss from the side of the parent. It is this sense of loss which causes the strife between father and daughter, particularly so as the father continues to cling to the power he holds over his daughter.It is this pattern of removal from the fathers fold that is repeatedly shown in Shakespeares themes. plant life Cited Bevington, David. Shakespeare The Seven Ages of Human Experience (2nd ed. ). MA Blackwell Publishers, 2005. 1. Shakespeare, William. A Midsummer Nights Dream. redact by Mowat, Barbara A. and Paul Werstine. NY Washington Square Press, 1993. Shakespeare, William. King Lear. Edited by Mowat, Barbara A. and Paul Werstine. NY Washington Square Press, 1992. Shakespeare, William. Othello. Edited by Mowat, Barbara A. and Paul Werstine. NY Washington Square Press, 1993. Shakespeare, William. Romeo and Juliet.Edited by Mowat, Barbara A. and Paul Werstine. NY Washington Square Press, 1992. Shakespeare, William. The Merchant of Venice. Edited by Mowat, Barbara A. and Paul Werstine. NY Washington Square Press, 1992. Smith, J. N.. GradeSaver Midsummer Nights Dream regard Guide. www. gradesaver. com. 11 whitethorn 2008. GradeSaver. 11 May 2008 . Smith, J. N.. GradeSaver Merchant of Venice Study Guide. www. gradesaver. co m. 11 May 2008. GradeSaver. 11 May 2008 .

Awakening Study Guide

Section 1 Due Wednesday, March 8 Chapter I 1. What does the repeat guess? What does it mean? How might these comments foreshadow what will occur in the novel? 2. limn Leonce Pontellier. specifically describe his reaction to the parrot, how he speaks to his wife, and his reaction to Mrs. Pontelliers question about dinner. 3. unwrap the Pontellier children. 4. What is the role of the quadroon? 5. Who is Robert Lebrun? What is his part in this story? Chapter II 1. jam out Edna Pontellier. What does she look like? Where is she from? Where does she live now? 2. What is Robert Lebrun like?What argon his plans for the in store(predicate)? Do you forecast he will ever follow through with his plans? why, why non? 3. diagnose Edna and Roberts relationship. Chapter III 1. How does Leonce olfactory sensation when he returns home? 2. How does he feel about Ednas mothering skills? 3. why does Edna cry? 4. How do others feel about Leonce? Chapter IV 1. What is a mother-wo public? Why is Edna not one? Who is a mother-woman? 2. How is Edna different from Creole women? Chapter V 1. How does Robert relate to women on the island? 2. How does Edna feel about sketching? 3. Do you think Adele faked fainting? Why,or why not?Chapter VI 1. A certain light was beginning to dawn dimly within her the light which, showing the mood, forbids it. give out the preceding(prenominal) sentence. What does the light represent? How does the light forbid as it compels? 2. What does Edna come to realize about her dumbfound in the universe? 3. What is the oceans effect on Edna? Chapter VII 1. How does Edna train an outward brio which conforms, and the inward life which questions? 2. What does Edna blame her change upon? 3. How do Ednas and Adeles outward appearances represent their inward lives? 4. How does Adele treat Ednas sadness?What does this say about her? 5. advert Ednas sisters. Chapter VIII 1. Why does Adele tell Robert that Edna is not one of them? 2. Who is Alcee Arobin? W hat stories does Robert tell about him? 3. distinguish Roberts relationship with his mother. 4. How is Robert affected by the letter from Montel? Chapter IX 1. Early in this chapter the parrot speaks, and the Farival twins cinch songs from Zampa. Why do you think Chopin repeats these events? 2. Again, Edna sees the ocean and remarks on its restlessness. How does the ocean reflect Ednas own feelings? 3. Describe white perch Reisz.How does Edna feel about her? 4. Describe the story Mlle Reiszs playing conjures for Edna. 5. How does Mlle Reiszs playing affect the audience? Chapter X 1. Edna cannot swim. What are the implications, then, of her focus on the ocean? 2. She wanted to swim far out, where no woman had swum before. Analyze the above sentence. List the different meanings it has for Ednas life. 3. Why does Edna have an encounter with death? Chapter XI 1. How does Leonce feel when Edna returns from naiant? 2. Now that Edna is awakening from a dream, how does her everyday lif e affect her? Chapter XII 1.Edna says, Hed never be in bad humor if it werent for me, referring to Leonce. Why does Edna think this? 2. Where are Robert and Edna going, and why is it unusual? 3. Describe Mariequitas encounter with Robert. Chapter bakers dozen 1. Where does Robert take Edna after they choke church? 2. Describe Madame Antoine and her life. Section 2 Due Friday, March 11 Chapter XIV 1. Who took charge of Ednas children while she was on the island? 2. What doesnt Edna realize about herself? 3. What does Roberts song, si tu savais (if you knew), represent? Chapter XV 1. Describe Ednas reaction to hearing Robert is going to Mexico. . Does her reaction surprise you? Why, why not? Chapter XVI 1. How does Mlle Reisz react to Edna? 2. Do you agree with Ednas idea that a woman should never sacrifice herself for her children? 3. What does Mlle Reisz think about Madame Lebruns relationships with her sons? 4. What new development did you learn about Mlle Reisz? Chapter XVII 1. The setting has changed. Where does the story take place now? 2. Leonce is angered when Edna tells him she went out. Why is he angry? 3. What does Leonce think Edna should do about the cook? 4. Why does Edna try to destroy her wedding party ring?What change is taking place in her? Chapter XVIII 1. How does Edna feel about the house and her domestic help chores? 2. How does Adele feel about her domestic chores? 3. Reflect upon the difference between the two women. 4. Compare and contrast the Pontellier spousal with the Ratignolle marriage. Chapter XIX 1. After her visit with Adele, what does Edna do about her domestic obligations? Does this surprise you? Give evidence as to why you think Ednas reaction is expected or not. 2. How does Leonce react to Ednas actions? 3. Of what does Chopin say Leonce is not aware? 4. What does Edna spend her time doing?Chapter XX 1. What does the neighborhood grocer think of Mlle Reisz? Why do you think he feels this way? 2. Describe the altercatio n between skipper Lebrun and the black woman. 3. The Lebruns comment that Edna looks better. Why do you think Edna looks healthier? Chapter blackjack 1. Describe Mlle Reiszs apartment. 2. How does Mlle Reisz react to Ednas arrival? 3. Mlle Reisz says to Edna, To be an artist includes much one must possess umpteen gifts absolute gifts which have not been acquired by ones own effort. And, moreover, to succeed, the artist must possess a audacious soul. The brave soul.The soul that dares and defies. Do you think Edna has such a soul? Why or why not? 4. Do you think Mlle Reisz has such a soul? Why or why not? 5. What do you think is in Roberts letter to Mlle Reisz? Why has he not written to Edna? Chapter XXII 1. Describe the conversation between Leonce and Doctor Mandelet. 2. Why would Edna tell Leonce that a wedding is one of the most vicious spectacles on earth? Chapter XXIII 1. Describe Ednas father. 2. What is the doctors assessment of Ednas health? 3. What story does Edna te ll at dinner with the doctor and her father? Chapter XXIV 1.Ednas father gives Leonce the following advice concerning Edna, Authority, coercion are what is needed. Put your bag down good and hard the only way to manage a wife. Do you think this would be an effective way for Leonce to relate to Edna? 2. Who is Emerson? What kind of literature did he write? Why would Edna be class period his works? Chapter XXV 1. Who is Arobin? What kind of man is he? 2. Describe Ednas encounter with him after the races. 3. Edna imagines her time with Arobin agency she is being unfaithful to Robert. Does Edna ever think of her husband? Chapter XXVI 1. Mlle Reisz mothers Edna why does Edna let her treat her that way? . Chopin says of Edna that she resolved never again to belong to another than herself. Do you think this is an accepted way for women to think in the late 1800s? 3. Edna admits to Mlle Reisz that she is in love with Robert. How does Mlle Reisz react? Section 3 Due Tuesday, March 15 Ch apter XXVII 1. Edna says to Arobin that she would like to determine what character of a woman she is. He replies, Why should you bother mentation about it when I can tell you what manner of woman you are. Think about Ednas comments concerning wanting to be her own woman, to be possessed by no one.Why would Chopin not have Edna protest such a comment? 2. Mlle Reisz tells Edna, The bird that would soar above the level plain of tradition and prejudice must have strong wings. It is a sad spectacle to see weaklings bruised, exhausted, fluttering back to earth. Do you think Edna is strong overflowing to soar? Why, why not? 3. Arobin kisses Edna. What are the implications? Remember what the doctor said about Arobin. Chapter XXVIII 1. How does Edna feel after the kiss? Chapter XXIX 1. Who are the thousand muffled voices telling Edna to leave her home? 2. Describe Ednas demeanor concerning moving.Chapter XXX 1. We learn the second line in the song Robert sang to Edna. What is that line? Why is it important? Why does Edna not want Victor to sing that song? Chapter XXXI 1. Arobin walks Edna to her new house. How does he treat her when they arrive? Chapter XXXII 1. How does Leonce react to Ednas move? 2. What is Leonce most worried about? What actions does he take? 3. Edna is pleased to see her children. Does this surprise you? Why, why not? Chapter XXXIII 1. What is the advice Adele gives Edna? How does Adele feel about Arobin? 2. Describe the concourse of Robert and Edna. 3.Robert sees Arobins photograph in Ednas pigeon house. How does he react? Chapter XXXIV 1. Describe the meeting of Arobin and Robert. 2. Arobin declares his love to Edna. Does she believe him? Should she? 3. Which man does Edna fantasize about? Chapter XXXV 1. Edna spends time with Arobin. He feels her latent sensuality. What does she feel? Chapter XXXVI 1. Edna meets Robert by mishap at an outside cafe. Describe their meeting. 2. They return to Ednas house where she kisses him and declares sh e is possessed by no one. What else does she tell Robert? Chapter thirty-seven 1. Edna goes to Adeles sick bed.How does this make her feel? 2. Why does Adele say to Edna, Think of the children? Chapter XXXVIII 1. Doctor Mandelet speaks to Edna as they leave Adeles house. What advice does he give her? What does he speak to her about? 2. What keeps Edna awake? Chapter XXXIX 1. Why does Chopin begin the last chapter with Victor Lebrun and Mariequita? 2. In this last chapter, the novel seems to be repeating itself. Which quotes are similar to or are repeats of previous(prenominal) lines? 3. How does the novel end? What is Ednas fate? Is the ending appropriate for the purpose of the book? Explain.

Aci Financial Statement Essay

The companies ar now preparing this report as an implicit in(p) part of their pecuniary avouchments. This paper examines empirically the electric real practices followed by take in companies in preparation of origins range record and concludes that the sample companies be in line (with few exceptions) with the strikements of foreign report system trite (IAS)-7 or Bangladesh story system Standard (BAS)-7. It also proposes numerous suggestions for improving the presentation of the extractment Key language come across devolve avouchment, IAS/BAS, Listed Comp any(prenominal), Disclosure.Introduction The purpose of a property incline didactics is to provide discipline on the metropolis tend from a callers operating(a), investiture and funding activities to enable the users of its mo unclutterary averments to evaluate the big businessman of the keep familiarity to generate hard currency in and to use the historic property flows to predict pro ximo transform flows. The coin flow tuition enhances the comparability of the operating performance by dissimilar companies, because it eliminates the effect that arise from the use of contrasting accounting treatments for the same transactions and events.The use of exchange flow training is gaining importance in the analysis of fiscal debates (Epstein 1991 Yap 1997 J whizs and Widjaja 1998 Previts and Bricker 1994). capitalflow cultivation is considered less open to utilisation than discipline on earnings, because it is based on the actual receipt and payment of bullion only and non on the accrual and other accounting principles. Rees (199575) adds that the bills flow statement can be more edifying than the other statements. except, he literature on the interchange flow statement indicates that there atomic number 18 hoar argonas in immediate payment flow insurance coverage that atomic number 18 open to various interpretations (Everingham and Watson 2002) . The perceived simplicity of the currency flow statement whitethorn therefore create synthetic confidence in the reliability of companies bills flow reporting and the comparability of various companies specie flow information. The acceptance of IAS-7 The Cash geological period education has added a new dimension to the preparation and presentation of monetary statements in Bangladesh.This paper is an attempt to check into into the state of coin in flow reporting by the listed Bangladeshi * Lecturers, Department of personal credit line Administration, ASA University Bangladesh 210 ASA University Review, Vol. 6 no(prenominal) 2, JulyDecember, 2012 Textiles and Clothing companies in general. The focus is non on the quality of the reporting of the companies except rather on what the reporting levels are in general. Objectives of the psychoanalyse The major objectives of the study are as follows 1. to identify the current practice of cash flow statement of pharmaceutic comp anies in Bangladesh. 2. o provide present cash flow statement format, organize and reporting on the home of information provided in the annual reports of the selected listed pharmaceutical companies in Bangladesh. Methodology of the study The study was conducted in accordance with secondary information obtained from various sources. The overview of normalisation of pecuniary reporting and the regulatory framework has been based on laws, regulation, and guideline and also on various published sources of information interpreted from International account statement Standard Board (IASB) and Bangladesh score Standard 7 (BAS 7).A limited check out has also been made applications programme a total of 12 pharmaceutical companies annual reports (2009) enlisted in Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE). These are selected on the basis of convenience sampling procedure. In raise to make the study more revealing it also covers some research articles, textboo ks, publications and web situations of various accounting bodies. Limitations of the study 1. Applied non gain groundability techniques have been used. 2. Due to bound of the extensive materials, books and previous studies in Bangladesh literature review could not be extensive. 3.This study consists of only 12 listed Pharmaceutical companies due to time and resources constraints. Literature review Cash flow statement A historic surroundings/background Cash flow Accounting (CFA) was the main system of accounting up to fountain of the 18th century (Watanabe, Izumi The evolution of Income Accounting in Eighteenth and Nineteenth Century Britain, Osaka University of Economics, Vol. 57, none 5, January 2007, p. 27-30). process then, accounting allocation and profit measurement were relatively unimportant the profit and loss account existence used to close off ledger accounts at each period end.However, with the advent of concept and practices of worry continuity, periodic measure and statement of pecuniary position began to grow. Thus the basis of cash transaction becomes substructure for the allocation based systems of accounting today. Although there has been a reasonably sustained vex in investment company flow statements (based on allocated accounting data) since the beginning of the twenty century, CFA appears to have real little or no support from accountants until the early 1960s.At that time there was little concern over the use of cash flow data in the financial analysis- cash flow being interpreted as profit plus depreciation (. Winjum, J. o, 1972). In 1961 AICPA recognized the importance of fund statement by publishing Accounting Research Study (ARS) Cash Flow story Disclosures in Pharmaceutical Companies 211 NO 2Cash flow analysis and fund statements. Before that, accountants had prepared currency statements primarily as management report. The Accounting Principles Board (APB) responded in October 1963 by issuing APB Opinion NO. the sta tements of and application of funds, which recommended that a statement of sources and application of funds be presented on a supplementary basis. Because of the favorable response of the business partnership to this pronouncement, the APB issued Opinion no 198 Reporting changing in Financial Position in March 1971. This mentation unavoidable that a statement of changing financial position be presented as a rudimentary financial statement and be covered by the auditors reports. In 1981 the Financial Accounting Standard Board (FASB) reconsidered fund flow issues as part of the conceptual framework project taken in 1976.At this time the FASB decided that the cash flow reporting issues should be considered at the specimen level. Subsequent deliberation proveed in direction of Financial Accounting Standard (SFAS) No. 95 Statement of cash flows in Nobember1987 (Weygandt, Kieso, Kimmel 1998 1936). Fund flow statement Vs Cash flow statement Both fund flow statement and cash flow st atement serve as a fundamental move of the financial statements. In 1961, the AICPA issued ARS No. 2, Cash Flow Analysis and the Fund Statements which recommended that a fund statement covered by auditors opinion be let ind in companies financial reports. gibe to paragraph 5 of Preface to Statement of International Accounting Standard approved by the IASC Board in November1982 for publication in January 1983 and supersedes the preface published in January 1975 (amended March 1978), the term financial statements covers difference sheets, income statement or profit and loss accounts, statements of change in financial position, notes and other statements and explanatory materials which are place as being part of financial statements (IASC, 200032).As per paragraph 7 of framework for the Preparation and intromission of Financial Statements (approved by IASC Board in April 1989 for publication in July 1989) A complete set of financial statement normally includes a vestibular sense s heet, an income statements, a statements of change in financial position (which whitethorn be presented in a variety of ways, for example as a statement of cash flow or a statement of fund flows) and those notes and other statements and explanatory materials that are an intrinsical part of the financial statements (IASC p. 3-44). As per paragraph 4 of the previous IAS 7 (October 1977), statements of change in financial position, the term funds referred to cash, cash and cash equivalents or working capital (IFAC, 1992 p. 813). Funds provided or used in motion of an try should be presented in the statements of changes in financial statement separately from other sources and uses of fund.Unusual items, which are not part of ordinary activities of the green light, should be separately disclosed (IASC Para 21). But many users of financial statements consider current practices of reporting fund flows as confusing because too much information is mat in the statements of change in fi nancial position, and because no exclusive definition has been established (Mosich and Larsen, 1982 p. 935).In dress to develop a conceptual framework for financial accounting and reporting, the FASB issued in December 1980 a banter memorandum reporting Fund flow, liquidness and Financial Flexibility which was issued for the next reasons (1) for valueing future cash flow, and (2) current practices regarding the reporting of funds flow information are not entirely satisfactory. As a result of deliberation, FASB issued SFAS NO. 95 Statements of Cash Flow in 1987.The statements require the inclusion of statements of Cash Flows rather than a statement of Change in Financial position when issuing a complete set of financial statements 212 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 which was made effective for annual periods ending after July 15, 1988. The major requirements of the statements are of the following two areas Basis of Presentation The statement essential f ocus on cash receipts and payments and must explain the change in cash plus cash equivalents.Classification of cash flows Cash flows are to be categorise consort to operating, place and financing activities. The basis of much(prenominal) assortment is derived from the financial theory, which state that the green light derives the cash used for investing activities and settlement of disclosestanding financial covenant in an accounting period from internal and orthogonal sources. Internal cash sources emanate from the net cash generated from current operating room and perhaps disinvesting and depletion of cash resources at the start of the period.External cash sources come from financing activities such as borrowing and receiving cash from the sale of honor shares to existing and new shareholders (Wallace et,al). Benefits of Cash Flow Information The information in a cash flow statement helps investors, creditors, and others to assess the following aspects of the firms fin ancial position. such statements serve as a mechanism for predicting the ability to generate future cash flows for the investors, creditors and others. This enables managers or management to plan coordinate and control financial operation in an effective manner. It gives an indication of the consanguinity between profitability and cash generating ability thus of the quality of the profit earned. It furnishes information to the management regarding the entities ability to pay dividend and meet obligations. Analyst and other users of financial information often, formally or informally, develop models to assess and compare the present value of the future cash flow of entities. Historical cash flow statements could be useful to check the accuracy of other(prenominal) assessment (ACCA Text book part 2. P. 324). It is free from manipulation and is not affected by subjective judgments or by accounting policies. Such a statement dictates situations when a business has made huge prof it but has run out money or it has sustained loss but has enough cash availability. The extent of cash generated from operational activity and external finance in order to meet capital, task, and dividend requirements can be obtained from such statements (Lee, T. A 197227-36). It aids in the valuation of risk, which includes both the expected variability of future return and probability of insolvency or banking concernruptcy ( Hendrickson, Eldom.S, 1982 237). Such statements reveal the capability of an enterprisingness to pay its short obligation as and when due to the lenders. A cash flow statement in conjunction with a oddment sheet provides information on liquidity, viability, and adaptability. The equilibrate sheet is often used to obtain information on liquidity, but the information is rather broken for this purpose as the balance sheet is prepared at a particular point of time. Cash Flow Statement Disclosures in Pharmaceutical Companies 213 It whitethorn assists use rs of financial statements in making judgments on the amounts, measure and degree of certainty of future cash flows. This statement provides information that is useful in checking the accuracy of past assessment of future cash flows and in examining the relationship between profitability and net cash flow and the impact of changing price (IAS 7 Para 3 & 4). Information on cash flows categorise by three groups of activities (Operating, investing and financing) that allow users to assess the impact of those activities on the financial position of the opening and the amount of its cash and cash equivalents.This information may also be to evaluate the relationship among those activities (IAS 7 Para 11). This statement is of special importance in assessing future cash flows, quality of income operating capability, financial flexibly and liquidity, and information on financing and investing activities. Using cash flows from operating activities from the cash flow statements, differe nt ratios such as liquidity, ratio, solvency ratio, and profitability ratios can also be calculated to evaluate an enterprises liquidity, solvency, and profitability. Aziz uddin and Bala, 2001 p. 14) Overview of Cash flow statement The cash flow statement explains the changes that have occurred in the companys cash and cash equivalents during the year by classifying the cash flows in its operating, investing and financing activities. The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. The classification is done in a way that is most appropriate to the companys business.The following are the definitions of the components of the cash flow statement Cash cash on wad and pauperism deposits Cash equivalents short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. Operating activities the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities Investing activities the acquisition and disposal of long-term assets and other investments not include in cash equivalents. pay activities activities that result in changes in the size and composition of the equity capital and borrowings of the enterprise (Epstein, p. 93). Objective and Scope of IAS 7 Information about the cash flow of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilize those cash flows. The economic decision taken by users requires an evaluation of the ability of an enterprise to generate cash and cash equivalents and timing and certainty of their generation.The objective of IAS 7 is to require the provision of information about the historical change in cash and cash equivalents of an enterprise by means of a cash flow statement that cl assifies cash flows during the period from operating, investing and financing activities. An enterprise should prepare a cash flow statement in accordance with the requirements of IAS 7 and should present it as an integral part of its financial statements for each period for which financial statements are prepared.Users of an enterprises financial statements are interested in how the enterprise generates and uses cash and cash equivalents. This is the case regardless of the nature of the enterprise activities and irrespective of whether cash can be viewed 214 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 as the product of the enterprise, as may be the case with a financial institution. Enterprises need cash for the same reason however different their principal revenue- producing activities might be.They need cash to conduct their operations, to pay their obligations and to provide return to the investors. Accordingly this bar requires all enterprises to present a cash flo w (Para 1 & 3). Presentation of Cash flow statement chthonic IAS 7 Cash and cash equivalent The definition of cash and cash equivalent are central to the preparation and interpretation of cash flow statements. Cash consists of cash in hand and demand deposits, coins and notes of an organization, etc. In our country deposits in postal accounts may be termed as cash (Cooper and Ijiri, 1984 88 Ghosh, 2001).Cash equivalents are short-run, highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of change in value. According to the definitions of paragraph 6 of IAS 7 cash comprises cash in hand and demand deposits usually cash on hand includes currency, notes, and coin in the cash box of the enterprise. It also includes prize bond, negotiable money orders, postal orders, and under posited checks, bank drafts or pay- order.Demand deposits refer to deposits in checking accounts in banks and other financial institution s that may be recede without notice usually subject to deduction of outstanding check. Thus cash equivalents 1. are short-term investments but the term short not clearly specified, although a period of three months and less is suggested to be taken as short term period. 2. are highly liquid investments. Here liquid means having in a situation where cash equivalents are available in sufficient amount to meet obligation of payments. . are investments that are both (a) readily convertible, to known amounts of cash and (b) subject to an insignificant risk of change in value. According to SFAC No. 95, the risk categorically refers to risk of change in interest rate. The short-term investments are so near their maturity that they represent insignificant risk of changes in interest rate. Examples include treasury bills, commercial papers, and money market funds purchased with cash that is in excess of immediate needs.However, although by definition, cash equivalents refer to short term h ighly liquid investments, they are usually held for the purpose of merging short term cash commitments rather than for other purpose. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to insignificant risk of change in value. Therefore an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months and less from the date of acquisition. righteousness nvestments are excluded from the cash equivalents unless they are, in substance, cash equivalents, for example in the case of preferred share acquired at heart a short period of their maturity and with a specified redemption date (Para 7). Cash Flow Statement Disclosures in Pharmaceutical Companies 215 Preparation of Cash flow statements IAS 7 requires cash flows to be categorize into operating, investing, and financing activities. Example of cash flows by category Operating setivities Inflows Receipts from custome rs Outflows Payments to suppliersAdvance deposits from customers Wages and salaries to employees Income levy refunds Income tax payments enkindle real on customers notes or Other tax payments accounts Dividends and interest received from Interest nonrecreational on bank debt or bonds outstanding and investments and included in determining net included in determining net income income Investing Activities Cash received from sale of capital assets Payments for purchase of capital assets Cash from sale of debt or equity investments Cash flows capitalized as intangible assets, such as development costs start-up costs capitalized interest exploration Costs Collection of principal on adds to others Purchase of debt or equity securities of others Interest and dividends received on investments Loans extended to others and not included in determining net income funding Activities Net proceed of issuing debt or equity securities Payment of principal on bonds or bank loans Cash proce eds received from bank loans Purchase of the entitys own shares Interest nonrecreational on bank debt or bonds outstanding and not included in determining net income Dividends pay to shareholders Variations in Reporting activities for Cash flows A. Operating or Financing activities Transactions with different categories included in cash flows are classified in a different manner. According to IAS 7, Para 12, A single transaction may include cash flows that are classified differently.For example, when the cash repayment of a loan includes both interest and capital the interest element may be classified as operating activities and the capital amount is classified as financing activities. B. Operating or investing and financing activities roughly cash flows may be classified as arising from any activities such as interest, dividend income tax. The detailed provisions of these types are as follows. 216 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 Interest a. For a financia l institution, interest remunerative and interest received are usually classified as operating cash flows (para 33). b. For other enterprise, interest paid and interest received may be classified as operating cash flows because they enter into the last of net profit or loss. instead, interest paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Interest received may be classified as investing cash flows, because they are returns on investments (para 33). Dividend a. For a financial institution, dividends received are usually classified as operating cash flow (Para 33). b. For other enterprise, dividends received may be classified as operating cash flows because they enter into the determination of net profit or loss. alternatively dividend received may be classified as investing cash flows, because they are returns on investments (para 33). c. Dividend paid may be classified as financing cash flows, because they are costs of obta ining financial resources.Alternatively dividend paid may be classified as component of cash flows from operating activities in order to assist users to determine the ability of an enterprise to pay dividend out of operating cash flows (para 34). Income tax a. Taxes on income arise on a transaction that gives to the cash flows that are classified as operating, investing, and financing activities in cash flow statement. While tax expense may be readily identifiable with investing or financing activities, the related tax cash flows are often impracticable to identify and may arise in a different period from the cash flows of the underlying transactions. Therefore taxes paid are usually classified as cash flows from operating activities.However, often it is practicable to identify the tax cash flow within individual transaction that gives rise to cash flows that are classified as investing or financing activity as appropriate. When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed (Para 36). In the light of SFAS 95, Transaction that enter into the determination of net income are defined as operating activities and hence, interest received or paid, dividend received and taxes on income are rigidly treated to arise from operating activities. Dividend to stakeholders are treated as cash outflows classified as financing activities (Keiso and Weygandt, 1998 1275-76) Cash flow statement Practices in BangladeshRegulatory Framework, in the eyes of the Companies Act 1994 (Act no. 18 of 1994) According to Section 183 of the Companies Act 1994 (which came into effect from 1 January 1995), a company is required to present balance sheet, profit and loss account (income and expenditure account, in case of non profit companies). under section 185, the balance sheet and the income statement have to be prepared according to the forms set out in Part 1 and Part 2 of Schedule XI respectively under which information on co nsecutive two years (concerned year and Cash Flow Statement Disclosures in Pharmaceutical Companies 217 preceding year) are to be provided.However according to note (g) of the general instruction for preparation of balance sheet (given in part 1 of schedule XI after the horizontal format of the balance sheet), a statement of change in financial position shall be included as an integral part of the financial statements, and shall be presented for each period for which the profit and loss account is prepared. However no specific format of cash flow statement has been prescribed in Companies Act 1994. In the light of the Security and Exchange regularise 1987 (S. R. O No. 237-l/87 dated on 28 September 1987) Under the provision of rule 12 (1) of the Securities and Exchanges Rules (SER) 1987(amended by the section notification No. minute/ Section 7/SER/03/132 dated 22 october1997 published in the official gazette on 29 December 1997), the annual report to be furnished by an issuer of li sted security shall include a balance sheet, profit and loss account, cash flow statement and notes to the accounts collectively hereinafter referred to as the financial statement. In the part III of the Schedule of the SER 1987, issues relating to interest paid on short-term borrowing, interest and dividend received income taxes are clearly guidelined. For example, interest paid on short-term borrowing shall be a cash outflow under operating activities interest and dividend received shall be a cash inflow under investing activities. And interest paid on long term borrowing and dividend paid shall be a cash outflow under financing activities.Under paragraph 35-36, taxes on income should be treated as operating cash outflow unless they can be identified in financing and investing activities. Findings of the study To know the extent of cash flows statement reporting practices by Pharmaceutical companies, a survey has been conducted covering twelve annual reports (2009) (For detailed t he name of the companies see Appendix-1). The major findings of the study are given to a lower place in terms of general variations in reporting and voluntary revelation. General findings It includes the current format and structure of cash flow statement and the extent of compliance of IAS-7, followed by sample Pharmaceutical Companies in Bangladesh. each(prenominal) the sample companies prepare cash flow statement as required by IAS-7/BAS 7 adoptive by the Institute of Chartered Accountant of Bangladesh and present it as an integral part of the financial statements. Notes to cash flow statement have been presented as part of the financial statements in case of all the sample companies. The sample companies prepare cash flow statement in vertical form and shows figure of cash flows of the current year and the previous year. All the sample companies cash flow statement contains a classification of operational, investing, and financing activities. The sample companies did not i llustrate the polity dopted in determining the formulation of cash and cash equivalents although this is required by paragraph 36 of IAS 7. 218 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 Variation in Reporting some other objective of the survey was to determine which alternatives, permitted by IAS-7, are used most in practice by Bangladeshi pharmaceutical companies. It is found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accounting treatments. The results are set out in table 1. knock back-1 Variations in reporting Cash flow statement (CFS) Factors 1 Notes to CFS Options Separately, following the CFS Part of the notes to the financial statements Incorporated in the CFS bestow Direct method Indirect method Total Operating activities or no interest Financing Investing activitie s Total Financing activities or no dividends Operating activities Investing activities Total Part of accounting policy note Nothing disclosed Total Operating activities or no tax Financing activities Investing activities Total Number of companies 0 12 0 12 12 0 12 12 0 0 12 12 0 0 12 12 0 12 12 0 0 12 2 Operating activities 3 Interest received and Interest paid 4 Dividend received and Dividend paid 5 Definition of cash and cash equivalents 6 Income tax Notes to table 1 Refer to point 2 of Table 1.According to IAS-7 and SEC Rule 1987, the enterprises are encouraged to report cash flows from operating activities using the direct method. The direct method provides information which may be useful in estimating future cash flows which is not available under the indirect method. All the sample companies followed the direct method in reporting operating cash flows. One company (Pharmaceutical Mithun Knitting & Dyeing Ltd. ) discloses cash flows from operating activities under indirect me thod in notes of financial statements as additional information. Cash Flow Statement Disclosures in Pharmaceutical Companies 219 Refer to points 3 & 4 of Table 1.All the companies studied have shown interest received and paid under operating activities and interest paid on long term borrowing and dividend paid under financing activities. Refer to points 5 & 6 of Table 1. All the companies studied have shown definition of cash and cash equivalents in the notes of accounting policy and income tax under operating activities. Voluntary disclosure The survey also included an examination of any additional information that is disclosed regarding the companys cash flow which is not required by IAS-7, but which may be helpful to the user. For example, separate disclosure of cash flows increases operating capacity and cash flows that maintain operating capacity, disclosure of segmental cash flows, cash flow per share etc.The survey found no company to disclose such additional voluntary info rmation in its cash flow statement. Conclusion and Recommendation A materially misstated cash flow statement, whether it is in terms of awry(p) classification in the categories or numerical accuracy, can be mis traveling to the user and can lead to wrong decisions taken by the users of the statement. The survey has revealed that although sample companies prepare cash flow statement according to International Accounting Standard-7 (BAS-7), there is also a degree of non-compliance. It is, however, found that there are not many differences between companies in their reporting of cash flow information.This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accounting treatments. To make cash flow statement more informative and useful for users, the companies should disclose additional voluntary information such as cash flow per share in their cash flow statements. Items consisting of cash flows from ope rating, investing and financing activities should also be clarified in the notes of the financial statements. Due to the limited scope of the present study, a large number of research issues have not been attempted but are identified in the course of the study.Disclosure practices of additional items other than operating, investing and financing activities, disclosure practices differences between listed and unlisted companies, disclosure practices differences between financial and other institutions are some such potential issues for future research. 220 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 References Annual Reports of Sample Pharmaceutical Companies Listed in Dhaka Stock Exchange and Chittagong Stock Exchange 2009. Aziz Uddin, A. B. M and Bala. , S. K. ( 2001), Cash Flow Reporting in Bangladesh, The Cost & Management, Nov- Dec. ICMAB, p. 13. FASB Discussion Memorandum (1980), Reporting Funds Flow, Liquidity and Financial Flexibility, FASB, Stanford. Thomas H. Be echy. Joan E. D. Conrod, Intermediate Accounting, second Edition, Chpter 5, Exhibit 5-1 pp. 91 Ghosh, Santi N. (2001),Workshop Material on IAS 7 Cash Flow Statements compiled under the Institute of Chartered Accountants of Bangladesh (ICAB)Project, Development of Accounting and Auditing Standards in Bangladesh, The World Bank. organization of Bangladesh (GOB) (1994), The Companies Act 1994 (Act No. 18 of 1994). Gup, B. E. & Samson, W. D. 1993. An analysis of patterns from the statement of cash flows. Financial Practice & Education, 3(2)73-79. Hendrickson, Eldom. S(1982), Accounting Theory, Richard D. Irwin, Inc. , Illinois, p. 236. Hertenstein, J. & McKinnon, S. 1997. solving the puzzle of the cash flow statement. Business Horizons, 40(1)69-76.International Accounting Standards Committee (IASC) (2000), International Accounting Standards 2000 International Accounting Standards Committee, London, International Accounting Standard IAS 7 (revised 1992) Cash Flow Statements in pp. 13 9165. International confederation of Accounting (IFAC) (1992), IFAC Handbook 1992 Technical Pronouncements (New York IFAC). IAS 7 (October 1977) Statement of Changes in Financial Position in pp. 812- 816. Khan, M. H. & Akter, M. S. & Ghosh, S. K (2005), Cash Flow Statement Disclosures A Study of Banking Companies in Bangladesh. Available at www. pcte. edu. in/site/OJMR/Finance/cashflow. pdf Keiso, Donald, E. and Jerry. J.Weygandt (1998), Intermediate Accounting, John Wiley & Sons, Inc. New York, 9th Edition, pp. 1275-76. Lee, T. A. 1982. Cash flow accounting and the allocation problem. Journal of Business Finance & Accounting, 9(3)341-352. Lee, T. A (1972), A Case for Cash Flow Reporting, Journal of Business Finance, Vol. 4, No. 2, pp. 27-36 as quoted in Studies of Accounting Theory, Steyn, B. W. & Hamman, W. D. 2003. Cash flow reporting are listed companies complying with AC 118? Meditari, 11167-180. Weygandt, Kieso, Kimmel, Accounting Principles, 9th edition, John, Wilely and Son s, Inc, pp. 732-733 Wallace, R. S. O. and Choudhury, M. S. I. And Pendelbary, M. 1997), Cash Flow Statements An International Comparison of Regulatory Positions, The International Journal of Accounting, Vol. 32, No, 1, pp. 1-22 Cash Flow Statement Disclosures in Pharmaceutical Companies 221 Appendix-1 List of the twelve Pharmaceutical companies studied. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. GlaxcoSmithKline Bangladesh peculiar(a) (2009) The IBN SINA Pharmaceutical Industry Ltd. (2009) BEXIMCO PHARMACEUTICAL LTD. (2009) huntsman INFUSION LTD. (2009) ACI Formulation Limited (2009) Ambee Pharmaceutical Limited (2009) Square Pharmaceutical Ltd. (2009) Libra Infusions Limited (2009) BEACOM Pharmaceuticals Limited (2009) Rahman Chemicals Limited (2009) Renata Limited (2009) Therapeutics (Bangladesh) Limited (2009)

Democracy and Human Rights

Democracy is a very popular form of government. Every nation of the universe today either desires to be a majority rule or claims to be one. Today, it is a magic word. If unfeignedly interpreted it means drop offdom, justice and equality for all classes of people. Democracy assumes tender macrocosms to be basically good, thinking(prenominal) and capable of self-restraint. In other words, majority rule ensures homo rights. Broadly speaking, human rights include right to life, liberty, shoes and security of an someone which have been guaranteed in our Constitution. Democracy confers certain rights on the people.But unfortunately these rights ar treat in the name of resisting oppression. The rights that those ashess of governments bestow on everyone need to be balanced by certain duties and borders. Rights march on status to severally human being irrespective of his or her talents or the lack of them. They imply that each human being counts purely by virtue of the fact th at he or she is human and that he or she is entitled to be treated in a triggericular way. Rights which are largely establish on the fundamental objective of favorable good provide protection from oppression.It ensures protection to every fragment of society including the neglected and weaker sections against oppression and harassment by the powerful-individual or government. These rights hold that individual entitlements are of such overriding importance that they eclipse all other considerations. The entitlements of these rights are accrued to human beings just because of their being human. Accordingly, every human being is entitled to assert his or her rights. Indeed, it is very difficult to ensure that individual rights will not be violated in a society.However, it is necessary to institute a average that rights are of such primary importance that whosoever violates, should have good reasons for this, i. e. in the larger interests of society. They should be conceivable to p rove this. No doubt this is the unique characteristics of democracy that everyone has the freedom to dissent. But there is certain limit to the expression of dissent, if crossed, it whitethorn prove dangerous to social fabric and the unity and integrity of the country, as well. In fact, the success of democracy requires certain conditions which include tolerance, compromise, mutual regard for everyones rights and freedoms.It requires rational conduct, good character, an sharp understanding of human race af amusement parks, independent judgement, preferences of public interest. People need to think and work in the broader perspective, sacrificing their make self. They are expected to realise their responsibilities towards community and society. Preference to self-interest leads to the emergence of some negative qualities which may be dangerous to the both society and country itself. Such action hurt the cause of democracy and very often paves the way for dictatorship.Democracy in real sense means perfect equality between one man and another and in all spheres of human activity. With its liberal democratic institutions and parliamentary system of government, India stands in good position in case of human rights. Indian Constitution incorporates a extensive range of political, social, economic, cultural and religious rights of citizens. For ensuring the rights of all citizens, our Constitution allows for some special provisions for schedule castes, scheduled tribes and other weaker and backward sections of society through the policy of reservation and other means.Untouchability is banned and its practice in any form and anywhere is an offence. Primary education is free and secondary and higher education is subsidize and is being made progressively free. Physical and mental health is recognised as one of the social rights. India has recognised that human rights and democracy are inseparable and one cannot be secure without the other. The existence of the judi ciary, free press and voluntary nongovernment organisations, in a way, ensures the protection and promotion of human rights.In this regard the system of public interest litigation immensely helped in establishing the rule of law and maintaining a check on the unequivocal behaviour of politicians and public authority. The role of judiciary is highly appreciable in promotion and protection of human rights. Besides, remarkable achievements made in various fields of life such as education, science and technology, economics, sports, medical science, etc. have all led to better human conditions.Furthermore, the land reform movements and other developmental programmes targeting weaker sections of society have added to the better human rights conditions in India. Labour legislation also constitutes an integral part of establishing better human rights conditions. Despite constitutional commitment and legislative reforms, the age old structure of inconsistency continues to remain a bitter verity. A significant muckle of population is subjected to multiple deprivations. Poverty console remains a formidable challenge with 22 per cent of its population living below the beggary line.Education, health care, drinking water, etc. remain a distant dream for a large portion of society. Child labour is still present in society, a large portion of them engaged in various hazardous industries. The difference between male and female wages still persists. There are many instances of violation of human rights of particularly the weaker sections of society. Police force in India is still colonial in their character and behaviour. Charges of human rights violation on the police is almost a daily affairs.The gravest unfortunate reality is that the targeting of civil population has become the scary strategy of the new breed of terrorism unleashed by fundamentalistic forces. Latest in the series is the killing of Sohrabuddin Sheikh and his wife in fake encounter at the hands of poli ce in Gujarat. Sometimes the killings of innocent citizens in the name of mistaken identity distinguish the cruel face of our police. Though the presence of a fair judiciary in India is a field of great relief, justice is done to the victims and guilty is punished.Thus, there is a need to make them sensitive to civil needs and human rights. They are required to exercise restraint in exercising their duties. However, it is equally coveted to guard against its misuse by an adversary. In brief, we may conclude that despite instances of human rights violations, India continues to be the largest democracy of the world, having democratic and open society, giving importance to liberty, equality, freedom and peoples other rights with the supreme fair judiciary protecting them.The first Secretary General of the United Nations on the Universal Declaration of humanity Rights puts his views in these words, Freedom from fear could be said to sum up the whole philosophy of human rights. Hen ce, the people of India need to come forward and join hands with the people of the world in the portentous task of making them free from sense of fear and promoting human rights and democracy inseparable to each other.