Sylvia Plath s Literary Escape - 1203 Words

Sylvia Plath’s Literary Escape Sylvia Plath wrote The Bell Jar to liberate her from her past. This novel is the autobiographical tale of a young Sylvia Plath. Through Esther Greenwood, Sylvia manages to narrate almost exactly her life story. This narration includes her college days, her stay at the all-women’s college, her friendships with Doreen and Buddy Willard, her stay at a mental institution after a suicide attempt and even her deflowering. Sylvia penned the story in England under the pseudonym Victoria Lucas (Kehoe, para 16). Sylvia used a pseudonym because all though she changed all the characters’ names, the detail she put into her novel was borderline ferocious. The following essay will analyze why Sylvia wrote The Bell Jar, the†¦show more content†¦Sylvia’s character Esther Greenwood acts as an alter ego for Sylvia. The personalities share in the same life events such as their time in college and their stay in New York at an all-girls hotel. The two women even share in the graver events such as their sexual life and eventually their suicide attempts. Even the people in Sylvia’s life and the character’s in Esther’s fictional life resembled one another. Esther’s mother, Mrs. Greenwood, and Sylvia’s own mother shared in the same mindset. Both had definite beliefs about a woman’s role in the world which neither Esther nor Sylvia reciprocated no matter how hard they tried. Another person in Sylvia’s life transformed into a character is the deceased father of Esther. Sylvia’s own father had died. In the novel, Esther attempts suicide by over-dosing in a crawl space (Plath, 169). In Sylvia’s real life, she overdoses the pills in a cellar (Materer, 22). Both personalities are admitted into a psychiatric facility where they receive electroshock therapy and both leave the psychiatric facility with board approval. The differences in the two people lie in their concluding attitudes about life. Esther Greenwood does survive at the conclusion of the novel, while Sylvia, on February 11, 1963 puts her head in the oven at her flat in London and turns on the gas killing herself (Ames,15). Perhaps, one of Sylvia’s last harrowing sentences in The Bell Jar was how sheShow MoreRelatedThe Bell Jar by Sylvia Plath1211 Words   |  5 PagesSylvia Plath Research Paper Title The Bell Jar place[s] [the] turbulent months[of an adolescent’s life] in[to] mature perspective (Hall, 30). In The Bell Jar, Sylvia Plath uses parallelism, stream of consciousness, the motif of renewal and rebirth, symbolism of the boundary-driven entrapped mentally ill, and auto-biographical details to epitomize the mental downfall of protagonist, Esther Greenwood. Plath also explores the idea of how grave these timeless and poignant issues can affect a fragileRead More Virgin In A Tree1276 Words   |  6 Pages This poem was written in 1958, after Sylvia Plath left her job at Smith College to write for a living. It was during this time she found writing extremely difficult and resorted to set themes and deliberate exercises in style, in her efforts to find a release. The poem is based on a drawing quot;The Virgin in a Treequot; by Paul Klee. Sylvia Plath expresses her feelings about the concept of virginity, virgins etc. She holds their morals and values accountable, for wh at they believe to be rightRead MoreEssay on The Dark Life and Confessional Poetry of Sylvia Plath2207 Words   |  9 Pagespoetry—established their poetry in a single, unified voice that accentuated intimate human topics such as death, sexuality, and family. An important contributor to contemporary and confessional poetry was Sylvia Plath, who employed personal aspects of her life into her style of confessional poetry. Plath suffered from a deep depression that influenced her to often write in a dark, melancholy style. This depression included two suicide attempts of which she wrote before succeeding in suicide at the ageRead MoreAnalysis Of The Poem The Bell Jar 1536 Words   |  7 Pagesnormality varies in many ways such as by person, time, place, situation, culture and set of values. Normality is usually seen as good and desirable by society and what society thinks while abnormality may be seen as bad or undesirable (Boundless). Sylvia Plath, the author of The Bell Jar, writes in a very simple and ordinary but exceptionally unique way. She put her whole young genuine heart and soul into this semi-autobiography. Her first person point of view allows the reader to really engage withRead MoreAnalysis Of Hughes s Poem Light Of This 1977 Words   |  8 Pages However, the ambiguity of Hughes s poetry may be derived not so much from a desire to obscure truthful representation, but from the inherently traumatic impact of this act of writing. In light of this, Hughes s fragmentary syntax and the episodic construction of the Birthday Letters sequence, may well be understood as a literal manifestation of his attempt to pull together a scattered, dispersed, or lost series of recollections (Freeman, 30); the trauma of which constantly resists any easy assimilationRead More`` Let Me Live, Love, And Say It Well Good Sentences `` Good Sentence ``2052 Words   |  9 Pagesâ€Å"Let me live, love, and say it well in good sentences† (Plath). Sylvia Plath is a confessional poet who is often the subject of her poetry. Throughout the majority of her life Sylvia Plath simply wished to live an ordinary life. However, Plath endured many tragedies during her life that influenced her stylistic approach to poetry; often based off her emotions. In her p oems, Plath acquires her central source of influence from her personal life and employs a variety of techniques to brand her messageRead MoreSylvia Plath And Anne Sexton1782 Words   |  8 PagesConfessional poets in the 1950’s and 1960’s shaped confessional poetry into a type of writing that forever changed American literature. With controversial subjects at the time such as death, trauma, depression and how relationships impacted people, confessional poetry carved a gateway for private subjects and feelings to be expressed through autobiographical writing. The inspiration behind confessional poetry was the therapy it brought to the writer, being able to take personal experiences and thoughtsRead MorePoem Analysis of Lady Lazarus by Sylvia Plath3011 Words   |  13 Pagesof being equally gripping and repulsive. Although suicide is seen as overtly morbid, gruesome and disturbing, it has made many people famous. Sylvia Plath, the illustrious 20th century poetess, is o ne of them. Sylvia Plath was born on October 27th, 1932 of two parents in a middleclass household in Boston. At a very young age, she demonstrated great literary talent and a hardworking attitude, publishing her first poem at the age of eight and maintaining a straight A record throughout all of her studiesRead MoreKate Chopins Writing Career and Influence on Society Essay1091 Words   |  5 Pagesa place in society, love, and individuality. Kate impressively portrayed Edna as a free spirited woman who openly was searching for her own happiness. The public at this time believed that portraying a woman in this way was an abomination to the literary world. The continuous bad publicity of her second novel made it exceptionally hard for her to publish more stories. Kate continued writing stories after The Awakening was published. They were not revealed to the society since no publisher would publishRead MoreEssay on Female Protagonists in Womens Literature2419 Words   |  10 Pagesexcess, the lan guages designed to consume them (Yaeger 11). She applies this theory to Charlotte Brontes heroines, but it is also applicable to other literary works such as The Golden Notebook by Doris Lessing, The Lais of Marie de France, The Tale of Genji by Murasaki Shikibu, Lillian Hellmans plays, and the poetry of Sappho and Sylvia Plath. Yaeger discusses several qualities of the honey-mad woman, and applies them to the female protagonists in Brontes writing. [b]y consuming not

Indian Beverage Industry Report - 15071 Words

REPORT ON INDIAN BEVERAGE INDUSTRY 1. Beverage Overview------------------------------------------------------ 3 2. Indian Beverage Industry----------------------------------------------- 4 3. Share of Volume by Beverage Category of India---------------------- 7 4. Per Capita Consumption In India--------------------------------------- 8 5. Key Figures on Indian Beverage Industry------------------------------ 9 6. Factors driving developments in the Indian Beverages Sector------- 10 7. Packaging of Beverage Industry---------------------------------------- 11 8. Beverages for ‘Health and Wellness’ in the Indian Market------------ 12 9. The beverage industry’s†¦show more content†¦The Indian beverage market offers hot options. According to Dabur, the fruit beverages industry in India now stands at Rs 1100 crores (approx. Euro 180 million) and the market has grown at the rate of 30% where Dabur India, through the new launch Real Burrst, is looking at establishing a market share of 4-5% in next 2-3 years. Part of the industry of fast moving consumer goods is also the beverage industry. The total beverage industry in India is being estimated to grow at 17% this year, according to experts. Food and beverages segment has not suffered despite the slowdown in the economy. FMCG in our stores has done very well. In fact, we registered 10-15% growth in this segment last year, said a spokesperson at Spencer s Retail Ltd. Beverage majors like Coca Cola India, for example, again reported growing sales.Coca-Cola in India reported a solid first quarter 2009 results not only despite a challenging economic environment, but also with unit case volume increasing by 31%. And eight quarters out of the 11 quarters had a double-digit growth. To foreign observers of the market, these figures might sound unbelievable, as Western markets are saturated and have not seen such figures for long time. But in India, various positive factors drive the beverage markets. One is the rising number of people in the middle class with extra money to spend on new beverages like wine, new brands of imported whiskey, or the fancyShow MoreRelatedWorld Beer Consumption1207 Words   |  5 Pages2011 MGMT 80- International Business Written Assignment: The World Beer Industry Beer Around the World Approximately, 100 billion liters of beer are consumed around the world every year (Olfir, 2007). The worldwide growth rate of beer consumption has been recorded for the past 19 years (Kirin Holdings, 2005). This, however, is not to say that the beer consumption around the world is alike. The alcoholic beverage consumption levels around the world and the rates at which these increaseRead MoreGupta, President And Ceo Of Coca Cola India1400 Words   |  6 Pagestake an offensive communication strategy aimed at dismissing the CSE report and proving the safety of all Coke s products in India. Maturi (2009) contends that a â€Å"proactive† approach to crisis management is necessary to quell unnecessary panic and ensure constituents that the organization has the situation under control. The quick response from Coke and Pepsi, and Gupta’s succeeding statement following the release of the CSE report were strong responses to Coke s constituencies that the company wasRead More Gupta, President And Ceo Of Coca Cola India1501 Words   |  7 Pagesstrategy aimed at dispelling the Centre for Science and Environment (CSE) report and proving the safety of all Coke s products in India. Maturi (2009) contends that a â€Å"proactive† approach to crisis management is necessary to quell unnecessary panic and ensure constituents that the organization has the situation under control. The quick response from Coke and Pepsi, and Gupta’s subsequent statement following the release of the CSE report were strong responses to Coke s constituencies that the company wasRead MoreMarketing Mix - Coca Cola994 Words   |  4 Pagesbrand variants, including Dr Pepper and Sprite. The company also produces fruit juices and sports drinks. Emphasis on the soft drink industry, though, has contributed to Coca-Colas ability to distinguish itself as a quality provider. Price The long-term pricing strategy of Coca-Cola can be best described as value oriented. Despite being a leader in its industry, its fierce rivalry with Pepsi has forced Coca-Cola to maintain affordable price points to appeal to its vast middle class market. TheRead MoreThe Pepsi Of Coca Cola1491 Words   |  6 PagesAtlanta. From there the drink took off and today an immense 1.9 billion servings of Coca-Cola are sold worldwide each day (Coca-Cola history, n.d.). Today, Coca-Cola is the number one selling sparkling beverage (Coca-Cola History, n.d.). Throughout the world, out of every 26 servings of beverages that are consumed, Coca-Cola products make up 1.5 of these servings (Kent, 2015). This means that 5.7% of all drinks ingested can be traced back to Coca-Cola. Because of this, Coca-Cola supports annualRead MoreIndian Softdrink Industry Analysis3823 Words   |  16 Pagesbegun relying on new product flavours and looking to noncarbonated beverages for growth. Globally, the market size of this industry has been changing. Soft drink consumption has a market share of 46.8% within the non-alcoholic drink industry. Datamonitor (2005) also found that the total market value of soft drinks reached $307.2 billion in 2004 with a market value forecast of $367.1 billion in 2009. The modern soft drink industry started in 1886, when Dr. John S. Pemberton invented Coca Cola inRead MoreSWOT Analysis: Mc Donald’s India Essay1322 Words   |  6 Pagesor strategy. Short for Strengths, Weaknesses, Opportunities and Threats that may affect any new proposed actions. Here we represent our proposed venture’s SWOT analysis report. STRENGTHS: †¢ Good Taste: The fast food chain is operating in many diverse cultures where tastes in food are extremely different than those of US or Indian consumers. Thus ability to adapt to local taste is one of McDonald’s strengths. †¢ Brand Equity: McDonalds has built up huge brand equity. It is the no 1 fast food companyRead MoreReport of Transcom Beverage Bd1596 Words   |  7 Pagesbasis of an exclusive Franchise for Bangladesh from Pepsico USA, TBL acquired threemodern bottling plants at Dhaka,  Chittagong and Bogra from BBIL, Dhaka; EBIL,  Chittagongand NBIL, Bogra; in March 2000.  TBL manufactures the famous Pepsi range of beverages-Pepsi, 7up, Mirinda Orange, Mirinda Lemon,  Slice and Soda.  As a corporate citizen Pepsicobelieves it has a responsibility to contribute to the quality of life in our communities. TBL hasput into action this philosophy through  support of social agenciesRead MoreMarket Strategy for Frucor3480 Words   |  14 Pagesbarriers, logistics, currency instability and preferable entry mode in potential target economies. Country screening technique shows two possible markets: India and Brazil. The macro-environment analysis, economist model, porters five force model s, industry analysis trend identifies India as the better option to invest considering rapid growth of energy drink segment. Factors such as abundant source of raw materials, rapidly increasing consumer market, economic sustainability, constant market growthRead MoreStarbuck1743 Words   |  7 Pagesmores (usages). There are several barriers facing Starbucks to the â€Å"teaching† people to change their consumption habits from tea and instant coffee. First of all, the major problem is that a cultural problem. In fact tea is still the number one beverage in China because it is a part of China’s national heritage. China has 1.3 billion populations, and the potential 1.3 billion populations is largely based in rural area. There is a rupture between the big city where the economy is growing and with

A Comparison of Outsiders in Their Eyes Were Watching God...

Outsiders in Their Eyes Were Watching God and Legal Alien In Pat Moras poem, Legal Alien, the author describes her biracial character as being viewed by Anglos as perhaps exotic, / perhaps inferior, definitely different, / viewed by Mexicans as alien, a description which highlights the situation encountered by people who strive to be prestigious individuals by floating between cultures and who consequently fail to be a part of any particular group (Mora 9-11). Often the individuals are biologically trapped between two probable lives, and they forge ahead to meet the opportunity of possibly belonging to the higher society while they degrade the small culture which has weaned them from birth. These people find themselves†¦show more content†¦She criticizes the way the blacks walk, talk, and live; and she states, Who wants to be mixed up wid uh rusty black man, and uh black woman goin down de street in all dem loud colors, and whoopin and hollerin and laughin over nothin? (Hurston 135). Hypocritical of her own culture, she works in her successful eating establishment while she pronounces that [c]olored folks dont know nothin about no business, a truth which she believes further connects her life to the white community (Hurston 136). Mrs. Turner grasps at minute differences in shading as differences in intelligence because she is substantially more cruel to those more negroid than herself in direct ratio to their negroness and because she expects [a]nyone who look[s] more white folkish than herself [to be] better than she [is] (Hurston 138). Her prejudice against her own people is alarming; she sees her insults of a lower culture as rungs in the ladder of social prestige, bringing her ever closer to Caucasian characteristics. As she associates her lighter skin with the complexions of white people, Mrs. Turner argues, Ah got white folks features in mah face, a visage lacking the flat nose and liver lips she stereotypically associates with black facial features (Hurston 136). She constantly judges and condemns while she worships a paradise of straight-haired, thin-lipped, high-nose boned white seraphs (Hurston 139). Examining the dark-skinned humans aroundShow MoreRelatedContradiction Between Innocence and Individuality in the Age of Innocence6533 Words   |  27 Pagestravelling diaries and autobiographies. The Age of innocence, the most successful work, made her the first woman win Pulitzer Prize in 1921. Ellen Olenska and May Welland, are two female protagonists in The Age of Innocence. Through analysis on the comparison between different personalities of these two protagonists and society’s different attitudes towards them, the author of this paper attempts to argue that the conventionality of society is much weightier than the pursuit of individuality in thatRead MoreAn Analysis of Terrorism Essay9824 Words   |  40 Pageshi-jacking two commercial airplanes which plowed the two famous sites. More than 5,000 American was feared dead. This was the most recent and most devastating terrorist act that brought terrorism into the timelight. Terrorism is a term of uncertain legal content. The term itself has no definition of illegality, except when terrorism commits acts which do apply to common law. Some of the acts that a terrorist commits are murder, bombing, kidnapping, hi-jacking, hostage taking and theft. All these actsRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagescentury does not appear to be a very coherent unit. The beginnings and ends of what we choose to call centuries are almost invariably years of little significance. But there is little agreement over when the twentieth century c.e. arrived, and there were several points both before the year 2000 (the collapse of the Soviet Union, the reunification of Germany, the surge of globalization from the mid-1990s) and afterward (9/11, or the global recession of 2008) when one could quite plausibly argue thatRead MoreDeveloping Management Skills404131 Words   |  1617 PagesSUPPLEMENTARY MATERIAL 24 Diagnostic Survey and Exercises 24 Personal Assessment of Management Skills (PAMS) 24 What Does It Take to Be an Effective Manager? 28 SSS Software In-Basket Exercise 30 SCORING KEY AND COMPARISON DATA 42 Personal Assessment of Management Skills 42 Scoring Key 42 Comparison Data 42 What Does It Take to Be an Effective Manager? 43 SSS Software In-Basket Exercise 43 PART I 1 PERSONAL SKILLS 44 45 DEVELOPING SELF-AWARENESS SKILL ASSESSMENT 46 Diagnostic Surveys for

Essay about Druids and Druidism A Study of Their Real...

When interpreting history it is almost akin to separating the wheat from the chaff in farming. Close attention has to be paid to every historical detail that is given. In many cases when studying a historical description the reader can find a particular bias that the author has written with. The writings of Julius Caesar and Pliny are not exempt from being written with a bias when they describe the druids. Both authors are considered to be valid sources on historical events which make the assertions and observations that they noted more reliable than other authors. Upon a cursory observation of the text it seems that Caesar tended to find fewer faults in the druids customs compared to Pliny. This paper will argue and prove that although†¦show more content†¦Caesar makes no comment on this difference but instead keeps relaying the facts. Another part that ties into the religious description that Caesar gives is the druid’s rights to enact punishment. For instance, â₠¬Å"if a private person or the public does not yield to their decision they are prohibited from sacrifices† these people are regarded â€Å"as godless and wicked and they are cut off from all.† (Caesar, 21) This shows that the druids were very powerful not only when it came to religious matters but also matters that dealt with the public. They had the power to ostracize entire clans from the rest of the Celts for any type of religious misconduct by a particular clan. The position of druid was coveted by the Celt people, so much so that many men were sent by â€Å"parents and relatives† to try to become one.(Caesar, 21) This was not an easy task though. â€Å"They are said to commit to memory a great number of verses†¦ and remain some twenty years in training.† (Caesar, 21) Part of the reason for the extensive training that went on is that the druids refused to commit â€Å"things to writing.† (Caesar, 21) One can only imagine the great mental ca pacity that each one of these individuals had to have. The huge amounts of information that had to be memorized did two things for the druids. One it deterred anyone who did not really have the

Automotive Technology Samples for Students †MyAssignmenthelp.com

Question: Discuss about the Autonomous Vehicle Technology. Answer: Introduction In recent time, automobile industry face problem like maintenance cost, expensive parking charges and bearing increase cost of petrol and fuel (Yanping et al., 2014). Moreover, peer- to- peer car services also results in a prime disadvantage for automobile industry as no one intends to own a car (Erjavec Thompson, 2014). All these factors lead to lower profitability of the automobile industry, which needs to be overcome by adopting some effective strategies. Thus, the prime objective of this essay is to present a road map, which can be followed to overcome the problem of automobile industry and convince people to purchase their own car. Discussion One of the most important reasons that many people do not want to own a car is its huge amount of investment. Tie and Tan (2013) states that not all people afford a car and if they take a car loan from bank, in most of the cases, the warranty will likely run out before the loan payment schedule. Moreover, many people do not have much knowledge regarding the specification and facility that automobile company provides in a car (Akamatsu et al., 2013). This lack of knowledge also makes people not to invest on a car. In addition to that, owing a car also comes up with other expenses like car maintenance, difficulty in finding parking cost in community places, cost for fuel and investments for car accessories (Cai et al., 2014). This extra cost is the prime reason that in contemporary times, people started prefer to take public transport or other car services. Another factors highlighted by (Yanping et al., 2014) is that due to high concern of governing bodies towards the climate change a nd global warming is getting active, government banns some cars and technology that furthermore adds much adversity to peoples decision for purchasing a car. Thus, it can be said that in order to overcome all these adversities, automobile industry should design cars that not only consumes less power and have less impact on environment but these car should be low maintenance and are of low price. Anderson et al. (2014) highlighted that the most active problem with the existing cars is that they need gasoline or other fuel to run. Thus, the CEO of the multinational automobile company has to replace the energy source of the car that they are manufacturing. The concerned organization should adopt the technology of electric car or battery cars that do not use any non- renewable source of energy. Tan et al. (2013) also stated that electric cars emit 50% less carbon emission during the traffic. Moreover, 15% less cost is also required in manufacturing these cars. Thus, the CEO can incur more profit if they take initiative to produce electric cars. In addition to that, the research and development (RD) team should also develop technology that utilises solar energy to get charged during the daytime. Another initiative that the multination automobile industry should take is run their own new division that provide cars on rent according to the need of the user. Cai, Dias and Seneviratne (2014) portray that people usually prefers to utilise others cars for fulfilling their needs. Thus, by providing personal cars like shared property, the concept of ownership towards usership will be changed. In this way, people are more likely to take this facility and the concerned company can attain profitability from this approach. In addition to that, the company should also start a loan package with low interest rate or 0% interest rate so that more customers can get attracted to purchase their own car. In addition to that, in context of parking problem, it can be said that in some nations, there are no parking charges for electric or battery cars (Avci et al., 2014). Thus, using electric car also allows users not to pay any extra cost for car parking. Moreover, the automobile company should also develop a customised mobile application with the car that allows car users to locate the nearest parking location along with their charges. Ellingsen et al. (2014) describes that in this way, people do not have to negotiate in the parking lot which on the other hand reduces unnecessary traffic, saves some of their time and effort in parking their cars. This technology is termed by the automobile experts as connected cars. These cars are equipped with internet access and utilises a wireless technology for sharing information with other devices both outside and inside the car (Yanping et al., 2014). Thus, the CEO should direct her car developing team and marketing team to sell connected car p ackages to consumers for attracting more customers regarding their services. The CEO should also consider defending of list price levels using connected services to reinforce customer loyalty through differentiation. Thus, it can be said that the organization should consider cannibalizing of the cash- cows and build a premium experience in order toencouraging customers to buy a variety of safety features, legacy navigation, infotainment and legacy navigation. In addition to that, another major concern for the automobile industry is to develop low maintenance cars. According to newly developed technology, scientists have formulated a technology that stops rechargeable batteries from discharging and help the car batteries to recharge faster (Phys.org, 2017). Thus, the RD team of the concerned multinational automobile industry should assess the flow of charged inside the battery so that effective battery technique can be found that will be also low maintenance. On such automobile technology is "High-occupancy" vehicle (HOV) battery, which is developed to limit the ability to recharge the battery. Moreover, another car user also desire to get a car, whose body get anti- rust and does not need regular dust cleaning (Phys.org, 2017). Thus, the CEO of the company should collaborate with chemistry specialists for developing low rust and low dust car body. Conclusion Thus, it can be said that not all people afford a car and taking a car loan from bank is cumbersome and in most of the cases, the warranty will likely run out before the loan payment schedule. In addition to that, lack of knowledge among the people regarding car is another reason that people do not refer to invest in car. This adversity can be overcome by providing enough information regarding the car though their technology campaigns or social media webpages. Moreover, other adversity that is noticed is extra expenses like car maintenance, difficulty in finding parking cost in community places, cost for fuel and investments for car accessories. These extra cost can be diminished if technology for electric or battery cars, anti-dust and anti-rust outdoor accessories for the car can be developed by the organization. In addition to that, the problem for preference of people to take public transport can be overcome if the concerned organization started providing their car on rent to the ir customer according to their needs. Thus, the CEO should develop a Research and Development (RD) technology for formulating their new electric battery technology and internet facility for connecting cars. The marketing team should also plan for low interest scheme for their electric cars so that maximum customers can get ware of their future concerned technology. This may allow the organization to drive the buying intention of a personal car. References Akamatsu, M., Green, P., Bengler, K. (2013). Automotive technology and human factors research: Past, present, and future. International journal of vehicular technology, 2013. Anderson, J. M., Nidhi, K., Stanley, K. D., Sorensen, P., Samaras, C., Oluwatola, O. A. (2014). Autonomous vehicle technology: A guide for policymakers. Rand Corporation. Avci, B., Girotra, K., Netessine, S. (2014). Electric vehicles with a battery switching station: Adoption and environmental impact. Management Science, 61(4), 772-794. Cai, G., Dias, J., Seneviratne, L. (2014). A survey of small-scale unmanned aerial vehicles: Recent advances and future development trends. Unmanned Systems, 2(02), 175-199. Ellingsen, L. A. W., Majeau?Bettez, G., Singh, B., Srivastava, A. K., Valen, L. O., Strmman, A. H. (2014). Life cycle assessment of a lithium?ion battery vehicle pack. Journal of Industrial Ecology, 18(1), 113-124. Erjavec, J., Thompson, R. (2014). Automotive technology: a systems approach. Cengage Learning. Phys.org. (2017). New technology may give electric car drivers more miles per minute of charging. Retrieved 7 May 2017, from https://phys.org/news/2016-08-technology-electric-car-drivers-miles.html Tan, X., Li, Q., Wang, H. (2013). Advances and trends of energy storage technology in Microgrid. International Journal of Electrical Power Energy Systems, 44(1), 179-191. Tie, S. F., Tan, C. W. (2013). A review of energy sources and energymanagement system in electric vehicles. Renewable and Sustainable Energy Reviews, 20, 82-102. Yanping, H., Youzhen, L., Dongqi, S., Liang, L., Qiang, X. (2014). Design and Experimental Research of Automobile EPS Test-bench. Automobile Technology, 11, 008.

Accounting Management Decision Making

Question: Discuss about the Accounting For Management Decision Making ? Answer: Introducation: Successful decisions must be based on the relevant and valid information. Information may take different forms and accounting information is one of them. Accounting information is important and useful for all users. Accounting information is publicly available to all stakeholders for decision making (Collier, 2015). With the help of accurate and valid accounting information, users can gain competitive advantage. To satisfy information needs of all users, different accounting reports and financial statements are prepared. Decision making process will not be effective if decisions are not based on relevant information. The primary purpose of accounting information is to cope with uncertainty (Lambert, Leuz Verrecchia, 2007). For a while if we assume that accounting information is not available then business decision will look like gambling. Accounting information and accounting reports have made business decisions more reliable and satisfactory (Bushman, R. M., Smith, 2001). Apart fr om decision making, accounting information also impact on other aspects of business such as growth, share price, shareholders wealth maximization and satisfied stakeholders. Almost every decision about business field requires accounting knowledge and basic understanding (Leuz, Nanda Wysocki, 2003). Basic knowledge of accounting is necessary to read and interpret the financial reports and financial statements prepared by accounting department. All stakeholders and management of business must know the basics of accounting and finance to carry their role effectively and efficiently. At the time of projecting financial statements and financial planning, every individual is required to perform his or her responsibility. Without basic accounting knowledge, it is difficult to participate in financial planning. Good corporate governance is very important and crucial for success of listed corporations. Corporations are required to follow basic corporate governance principles to satisfy shareholders and gain competitive advantage. Sharing financial information with investors is not a matter of privacy in case of public listed companies. If Max wants to issues shares of Sonumatics then he must follow all corporate governance principles (Collett Hrasky, 2005). This principle of corporate governance will increase effectiveness and avoid possible confusion and overlapping of responsibilities. Board members should be committed and loyal with the listed company that enhances value of the firm. Ethics and responsibility is also the most crucial corporate governance principle of listed companies at Australia stock exchange (ASX Corporate Governance Council, 2014). Human resource must not be forced to perform certain tasks. There should be equality and clarity in selection process of employees. Regar ding the problem of Max Brenner, fourth principle of corporate governance of Australian Stock Exchange suggests that there should be integrity in corporate reporting (ASX Corporate Governance Council, 2014). Public listed companies must share true and reasonable financial information to all stakeholders. The decision of investors, suppliers, government and other stakeholders are based on the statements of financial position and other financial data. On one hand Max wants to issue shares of Sonumatics and on other hand he does not want to give investors right of decision making. All shareholders are owners and posses the right to vote for every material decision. Max should disclose all relevant accounting information and issue less shares or hold more than 50% of issued shares to maintain control of ownership. Balance sheet is also known as statement of financial position because it tells the assets company holds at the period of time. Balance sheet is one of the most important and crucial financial statements which is frequently used by investors (Aghion, Bacchetta Banerjee, 2004). Balance sheet of corporation significantly differs from proprietorship. Balance sheet of turner manufacturing is a single owner balance sheet with more debt financing. As sole proprietor has unlimited liability therefore, debt financing is very dangerous (Van Auken, H. E., Neeley, 1996). Current assets are more than current liability which means that firm is liquid. Current ratio of Turner Manufacturing is 2.48 while industry average of current ratio is 1. Turner Manufacturing has the ability of paying short-term debt using current assets. Quick ratio is also measure of liquidity position that excludes inventory from current assets (Saleem Rehman, 2011). Quick ratio or acid test ratio of Turner Manufacturing is 1.33 which is significantly higher than industry average of 1. Financial position of this firm is not so good because total assets are very low. This firm has used more debt that can lead to bankruptcy (Dahiya, John, Puri Ramrez, 2003). Debt to equity ratio of this firm is 3.21times which is well above the industry average. Statement of financial position of Turner Manufacturing tells that this business depend on debt financing rather than equity financing. Retained earnings or profit shown in balance sheet communicate that owner want to grow business by reinvesting retained earnings. There are four major business structures which are sole proprietorship, Partnership, Corporation and Limited Liability Company. Any individual or group that is directly or indirectly related to business is known as stakeholder (Bryson, 2004). Stakeholders are directly or indirectly affected by company action or can affect business due to its relation with business. Stakeholders include customers, employees, suppliers, government, competitors and shareholders or investors. Stakeholders for single owner business include supplier, customer, employees and competitor (Chinyio Olomolaiye, 2010). Stakeholders of partnership include owners, employees, customers, suppliers, competitors and government. Stakeholders of corporation include customers, employees, shareholders, lenders, government authorities, suppliers, competitors and other communities. All stakeholders have different needs and demands and business should complete these needs and demands. Customers need quality of product and competitive price. Shareholders want to maximize their wealth which is major responsibility of management of business entity. Suppliers need payment of supplies on due date and strong relationship with business entity. Lenders want from business entity to pay outstanding amount on promised date. Government authorities want all information to be provided on time and compliance with rules and regulations. Employees need competitive salary and bonuses along with promotion to higher level management. Business entity must fulfill needs and demands of stakeholders to be ethical and successful in long term. Yes, stakeholders choice significantly affects the type of business. Demands and needs of stakeholders vary with type of business (Murillo?Luna, Garcs?Ayerbe Rivera?Torres, 2008). There are many stakeholders of corporation which does not demand from partnership or single owner business. Communities and individuals from peripheral areas of single owner does not want owner to invest and fulfill corporate social responsibilities. References ASX Corporate Governance Council, 2014., Corporate Governance Principles and Recommendations. ASX Corporate Governance Council. 3rd edition. Data retrieved from https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rd-edn.pdf Bushman, R. M., Smith, A. J. (2001). Financial accounting information and corporate governance.Journal of accounting and Economics,32(1), 237-333. Data retrieved from https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.467.6157rep=rep1type=pdf Bushman, R. M., Smith, A. J. (2003). Transparency, financial accounting information, and corporate governance. Data retrieved from https://s3.amazonaws.com/academia.edu.documents/39301807/0304bush.pdf?AWSAccessKeyId=AKIAIWOWYYGZ2Y53UL3AExpires=1490415917Signature=YpN2aVPA3PK1LjZ%2BzBSaMrvo%2FAw%3Dresponse-content-disposition=inline%3B%20filename%3DTransparency_Financial_Accounting_Inform.pdf Chinyio, E., Olomolaiye, P. (2010). Introducing stakeholder management.Construction stakeholder management,1. Data retrieved from https://www.academia.edu/download/31040309/9.Construction_Stakeholder_Management.pdf#page=27 Collett, P., Hrasky, S. (2005). Voluntary disclosure of corporate governance practices by listed Australian companies.Corporate Governance: An International Review,13(2), 188-196. Data retrieved from https://www.eiod.org/uploads/Publications/Pdf/voluntarydisclosure.pdf Collier, P. M. (2015).Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Data retrieved from https://lib.sgu.edu.vn:84/dspace/bitstream/TTHLDHSG/2144/1/343caa89af09d4c00f24e40a9149eede.pdf Dahiya, S., John, K., Puri, M., Ramrez, G. (2003). Debtor-in-possession financing and bankruptcy resolution: Empirical evidence.Journal of Financial Economics,69(1), 259-280. Data retrieved from https://www.researchgate.net/profile/Gabriel_Ramirez9/publication/4978660_Debtor-in-Possession_Financing_and_Bankruptcy_Resolution_Empirical_Evidence/links/02e7e519e08a8f371c000000.pdf Leuz, C., Nanda, D., Wysocki, P. D. (2003). Earnings management and investor protection: an international comparison.Journal of financial economics,69(3), 505-527. Data retrieved from https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.461.2862rep=rep1type=pdf Murillo?Luna, J. L., Garcs?Ayerbe, C., Rivera?Torres, P. (2008). Why do patterns of environmental response differ? A stakeholders' pressure approach.Strategic Management Journal,29(11), 1225-1240. Data retrieved from https://www.researchgate.net/profile/Pilar_Rivera/publication/229911756_Why_do_Patterns_of_Environmental_Response_Differ_A_Stakeholders'_Pressure_Approach/links/5703b2d508aedbac1270866d.pdf Van Auken, H. E., Neeley, L. (1996). Evidence of bootstrap financing among small start-up firms.The Journal of Entrepreneurial Finance,5(3), 235. Data retrieved from https://www.econstor.eu/bitstream/10419/114705/1/jef-1996-05-3-d-vanauken.pdf

Accounting Organizations and Society

Question: Dicuss about the Accounting Organizations and Society. Answer: Introduction: The report contains detail understanding and critical evaluation of the theories of Australian Accounting Standards. It will help in building the conceptual framework of the Accounting practice and regulation with sustainability accounting. The report also contains disadvantages and criticism of the Positive Accounting Theory with the reasons for anticipated drawback of the PAT. Sustainable Accounting is known with various names which are as Corporate Social Responsibility Accounting, Social Accounting, Social and Environmental Accounting and Non- Financial Accounting. It was started twenty years ago and it comes as subheading of the "Financial Accounting" which concentrates on revelation of the "non- financial" aspects in relation to the company's performance to outside members for example creditors, stakeholders and other authority (Bebbington and Larrinaga 2014). This concept arises in the accounting with a huge coverage with a huge coverage since forty years and in a compact way since ten years. It is also implied as to those activities which have direct effect on the "society, economic performance and environment." Sustainable Accounting is developing continuously. So it is very important that firm knows the overview of the "reporting frameworks," rules and regulation which will affect the type and matter of the report. There are various firms which pro vide services to organization who wants to change the conventional financial system disclosure for sustainability reporting (Bebbington et al., 2014). Positive Accounting Theory (PAT) PAT attempts to forecast a true activity and interpret them to "accounting transactions." Whereas normalizing theory suggests what should be done. PAT involves the activity of choosing the account policy by the company and reaction to the newly accepted "accounting standards." The overall aim of PAT is to forecast and make understand the selection of "accounting policies" over the different companies. It also identifies the existence of the economic effect. Under this approach for efficient organizing, a company needs to maximize the probability of surviving. A company is seen as the collection of the contract which they have entered into. In relation to PAT, if a company wants to be efficient then should minimize the cost related to the contract. PAT identifies that changing situations will need managers to adopt flexible in selecting Accounting Policies (Setyorini and Ishak 2012). Legitimacy Theory Legitimacy is referred as the right and agreement of the authority. Under this theory, a firm investigates and protect to work under the limits and rules of the respective surrounding. Limits and rules are not constant, so it is necessary for the company to be conscious. Legitimate Theory postulates that the business is surrounded by social contract and under which firm is needed to act on different social activities in return for sanction of the goal and other rewards, and this finally assures the continuing survival. The issue with this theory is, supplying the understanding of accounting disclosure particularly. The legitimate theory is one the noted theory under the area of social and environment accounting. Instead of that it has created a huge doubt between numbers of scholars that it grants true understanding inside the voluntary disclosures of corporations (Fernando and Lawrence 2014). Stakeholder Theory The stakeholder theory is referred to the theory of the companys management and enterprise ethics which views the moralistic and financial worth in controlling the company. This theory also recognizes and divides into the groups which are stakeholders of a corporation, and both explains and advises process through which management can provide an expected view to the attraction of that group. The conventional view of the organization, the shareholder sees, only the proprietor and stakeholders of the organization are valuable, and the organization has a coupling trustee obligation to put their necessities to start with, to build esteem for them. Instead of that, it contends that there are gatherings included, with workers, clients, administrative bodies, political gatherings, exchange affiliations, exchange unions, suppliers, financers, and communities. The stakeholder perspective of system incorporates both asset-based perspective and business sector based view, an d includes "socio-political level (Harrison and Wicks 2013). Institutional Theory Institutional theory is theory on profound and stronger parts of social structure. It takes into consideration the procedure which includes plans, tenets, standards and schedules, to build as legitimated rules for social behavior. Various elements of Institutional theory describes how these components are made, embraced, diffused and adapted over space and time; and how it falls into decay and disuse. There are two most prominent theories under this section, Old Institutionalism, and New Institutionalism. There is generous confirmation that organizations in various sorts of economies respond distinctively to comparable difficulties. Social, financial, and political elements constitute an institutional structure of a specific situation which gives firms with points of interest to participating in particular sorts of exercises there. Organizations have a tendency to perform all the more proficiently on the off chance that they get the institutional backing (Bramme r et al., 2012). Limitations of the Positive Accounting Theory PAT makes an assumption that rules forecast the managers will be diplomatic. It does not provide any instruction and neither a means of improving accounting practice. It creates a fundamental assumption by the many researchers which correctly do not prove any accounting method. In this, all the action are self driven-interest group. There is stagnation no scope of development. The scholars considered the individual accounting choices which were in practice, but the companies had a huge number of choices, in which some of the methods did not match and had opposing effect (Rutherford 2016). The measurement or the intermediaries used in the literature were very simple from the approach. Through a scientific way, Positive Accounting Theory has many defects in it, which results in giving incorrect results. It was lacking in entirety, because it involved in huge-scale practical experiment, it also ignored company specific relationship (Morris et al., 2013). Criticism of the Positive Accounting Theory PAT is seen as Description not Prescription by the Normative theorists, they see PAT as the role of accounting as instructions. There are many scholars and experimenting department which still work for PAT. It fails in providing instructions and developing accounting practice. It further says that only discussing and forecasting is not enough for the accounting practice. There is no specific rule as in what the people will follow. PAT theorists normally justify that they don't want to make their rule as compulsion. They prefer to give information related to forecasting association for specific event and leave the decision upon them. PATs fundamental assumption is that all the activity is done for the purpose of maximizing the wealth only (Giddens 2013). Some of the scholars stated that PAT is promoting the moral insolvency perception of world. The companies who urges close in breaking accounting rules selects the process which will increase the profits. The agents and the owners primary aim to maximize their wealth instead of looking to the overall effect to the company (Deegan 2013). Reasons for Perceived Shortcomings The above-given shortcomings or drawbacks of Positive Accounting Theory is truly agreeable to its all its point; all the above limitation have justifiable statement of proving. For preparing or accepting accounting, there have been certain specified rules and regulations which are not present in Positive Accounting Theory (PAT). PAT has one of the drawbacks that it does not have any specific accounting rule. The Accounting practices vary industry to industry and it methods even to. But in PAT the accounting methods are not static it varies from scholar to scholar. Scholars also keep on experimenting based on the different approaches. An accounting system should be free from flaws and error. PAT always chooses those accounting policies only which help in minimizing the cost of the contract, which is not the proper way as per Australian accounting standard and regulation. PAT also aims in making the managers flexible with their accounting policies as per the requirement, but it is not a proper approach. PAT looks into the contractual view; instead, it should always aim at increasing the value of the firm (Carey et al., 2013). One more way of reporting decreased net earnings was to employ the policies of accounting to overtake the companies. In order to get opportunistic approach Watts and Zimmerman has founded three hypotheses which are as follows: In 1985, Healy founded proof related to the "bonus plan hypothesis." For maximizing the expected bonuses of the managers of the company prepared bonus plan, based on the net income and adoption accrual policies. In 1994, Sweeney analyzed the "debt covenant hypothesis" by changing the control group of the firm; it engaged in income increasing policies. It aimed to reduce the problems with the creditors The Political cost hypothesis was formulated in order to reduce the political heat of the environment. The more the political cost of the form, more the manager will select the accounting policies which will vary the reported earnings from the recent and forecasted interval of the year (Wilkinson and Durden 2015). The above theories forecast the managers in selecting the policies of the account to fulfill the objectives of the company. Incorporation of the fraud and unethical policies and behavior is not to be done. Conclusion All the accounting theories have some limitation and advantages over another. Considering all the dos and donts the policies should be chosen based on ethical and moral concept. There are various research and journals of scholars are publishing day by day in order to spread this accounting policies. Each and every policy have some advantages and limitation with arguing criticism. Reference List Bebbington, J. and Larrinaga, C., 2014. Accounting and sustainable development: An exploration.Accounting, Organizations and Society,39(6), pp.395-413. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Brammer, S., Jackson, G. and Matten, D., 2012. Corporate social responsibility and institutional theory: New perspectives on private governance.Socio-Economic Review,10(1), pp.3-28. Carey, P., Knechel, W.R. and Tanewski, G., 2013. Costs and Benefits of Mandatory Auditing of Forà ¢Ã¢â€š ¬Ã‚ profit Private and Notà ¢Ã¢â€š ¬Ã‚ forà ¢Ã¢â€š ¬Ã‚ profit Companies in Australia.Australian Accounting Review,23(1), pp.43-53. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Fernando, S. and Lawrence, S., 2014. A theoretical framework for CSR practices: integrating legitimacy theory, stakeholder theory and institutional theory.Journal of Theoretical Accounting Research,10(1), pp.149-178. Giddens, A., 2013.New rules of sociological method: A positive critique of interpretative sociologies. John Wiley Sons. Harrison, J.S. and Wicks, A.C., 2013. Stakeholder theory, value, and firm performance.Business ethics quarterly,23(01), pp.97-124. Morris, R.D., Gray, S.J., Pickering, J. and Aisbitt, S., 2013. Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience.Accounting Horizons,28(1), pp.143-173. Rutherford, B.A. 2016, "Articulating accounting principles",Journal of Applied Accounting Research,vol. 17, no. 2, pp. 118-135. Setyorini, C.T. and Ishak, Z., 2012. Corporate social and environmental disclosure: A positive accounting theory view point.International Journal of Business and Social Science,3(9). Wilkinson, B.R. and Durden, C.H., 2015. Inducing structural change in academic accounting research.Critical Perspectives on Accounting,26, pp.23-36.