Monday, November 25, 2019

Bach Sonatas and Partitas Essays

Bach Sonatas and Partitas Essays Bach Sonatas and Partitas Essay Bach Sonatas and Partitas Essay Sonatas and partitas for solo violin (Bach) From Wikipedia, the free encyclopedia First Sonata for Solo Violin: Adagio (Autograph 1720) The Sonatas and Partitas for solo violin (BWV 1001–1006) are a set of six works composed by Johann Sebastian Bach. They consist of three sonatas da chiesa, in four movements, and three partitas, in dance-form movements. The set was completed by 1720, but was only published in 1802 by Nicolaus Simrock in Bonn. Even after publication, it was largely ignored until the celebrated violinist Josef Joachim started performing these works. Today, Bachs Sonatas and Partitas are an essential part of the violin repertoire, and they are frequently performed and recorded. The Sei Solo – a violino senza Basso accompagnato, as Bach titled them, firmly established the technical capability of the violin as a solo instrument. The pieces often served as an archetype for solo violin pieces for the following generations of composers including Eugene Ysaye, Bela Bartok, and Paul Hindemith. * | [edit] History of composition Bach started composing these works around 1703, while at Weimar, and the set was completed by 1720, when Bach was a Kapellmeister in Kothen. 1] He was almost certainly inspired by Johann Paul von Westhoffs partitas for solo violin, since he worked alongside Westhoff at Weimar, and the older composers pieces share some stylistic similarities with Bachs. Solo violin repertoire was actively growing at the time: Heinrich Ignaz Bibers celebrated solo passacaglia appeared c. 1676, Westhoffs collections of solo vi olin music were published in 1682 and 1696, Johann Joseph Vilsmayrs Artificiosus Concentus pro Camera in 1715, and finally, Johann Georg Pisendels solo violin sonata was composed around 1716. The tradition of writing for solo violin did not die after Bach, either; Georg Philipp Telemann published 12 Fantasias for solo violin in 1735. The tradition of polyphonic violin writing was already well-developed in Germany, particularly by Biber, Johann Heinrich Schmelzer, and the composers of the so-called Dresden school Johann Jakob Walther and Westhoff. Bachs Weimar and Kothen periods were particularly suitable times for composition of secular music, for he worked as a court musician. Bachs cello and orchestral suites date from the Kothen period, as well as the famous Brandenburg concertos and many other well-known collections of instrumental music. It is not known whether Bachs works were performed during his lifetime or, if they were, who the performer was. Johann Georg Pisendel and Jean-Baptiste Volumier, both talented violinists in the Dresden court, have been suggested as possible performers, as was Joseph Speiss, leader of the orchestra in Kothen. Friedrich Wilhelm Rust, who would later become part of the Bach family circle in Leipzig, also became a likely candidate. 2] Bach himself also possibly gave the first performance. According to his son Carl Philipp Emanuel Bach, in his youth, and until the approach of old age, he played the violin cleanly and powerfully. [edit] Manuscripts and major editions Upon Bachs death in 1750, the original manuscript passed into the possession, possibly through his second wife Anna Magdalena, of Johann Christoph Friedrich Bac h. It was inherited by the last male descendant of J. C. F. Bach, Wilhelm Friedrich Ernst, who passed it on to his sister Louisa of Buckeburg. It was discovered by Georg Polschau in St. Petersburg, under a pile of old music about to be used as wrapping paper. The manuscript itself was in poor condition and parts of the D minor Partita had been torn out. Two other manuscripts were also known to exist. One, identified as an authentic Bach autograph from his Leipzig period, was also acquired by Polschau from the Royal Library of Berlin. The other, a copy made by one of Bachs students Johann Peter Kellner, was well preserved, despite the fact that the B minor Partita was missing from the set. All three manuscripts have been in the possession of the Bach Gesellschaft since 1879, through the efforts of Alfred Dorffel. Three original editions are also known to have been published. The first edition was printed in 1802 by Nicolaus Simrock of Bonn. It was followed by the 1843 Ferdinand David edition released by Friedrich Kistner of Leipzig, which included Bachs original manuscript on a separate stave below the edited version. Lastly, there was Robert Schumanns 1854 edition, based on Davids 1843 edition, but with piano accompaniment, published by Breitkopf and Hartel, also in Leipzig. Another major edition was the 1909 edition of Josef Joachim and Hans Joachim Moser, which was the first edition to be released entirely based on the original Bach manuscript. Like David, the Joachim-Moser edition also included the unabridged manuscript. [edit] Musical structure The sonatas each consist of four movements, in the typical slow-fast-slow-fast pattern of the sonata da chiesa. The first two movements are coupled in a form of prelude and fugue. The third (slow) movement is lyrical, while the final movement shares the similar musical structure as a typical binary suite movement. Unlike the sonatas, the partitas are of more unorthodox design. Although still making use of the usual baroque style of allemande, courante, sarabande, and gigue, with some omissions and the addition of galanteries, new elements were introduced into each partita to provide variety. [edit] The Chaconne (Ciaccona) in D minor The ciaccona (commonly known as Chaconne), the concluding movement of Partita No. 2 in D minor, BWV 1004, surpasses the duration of the previous four movements combined. Along with its disproportional relationship to the rest of the suite, it merits the emphasis given it by musicians and composers alike. The theme, presented in the first four measures in typical chaconne rhythm with a chord progression based on the repeated bass note pattern D D C? D B? G A D, begets the rest of the movement in a series of variations. The overall form is a triptych, the middle section of which is in major mode. It represents the pinnacle of the solo violin repertoire in that it covers every aspect of violin playing known during Bachs time. It is still one of the most technically and musically demanding pieces for the instrument. Since Bachs time, several different transcriptions of the piece have been made for other instruments, particularly for the piano (by Ferruccio Busoni) and for the piano left-hand (by Brahms), as well as for the guitar, first transcribed by Argentinian guitarist and composer Antonio Sinopoli. At least three transcriptions have been published for organ solo. An arrangement for full orchestra (1930) was famously recorded by Leopold Stokowski. Recently, a bassoon transcription by Arthur Weisberg was written to highlight the capabilities of his new key systems for the bassoon. Johannes Brahms, in a letter to Clara Schumann, said about the ciaccona: â€Å"| On one stave, for a small instrument, the man writes a whole world of the deepest thoughts and most powerful feelings. If I imagined that I could have created, even conceived the piece, I am quite certain that the excess of excitement and earth-shattering experience would have driven me out of my mind. | †| [edit] Movements | | | Sonata No. 1 in G minor, BWV 1001 1. Adagio 2. Fuga (Allegro) 3. Siciliana 4. Presto Though the key signature of the manuscript suggests D minor, such was a notational convention in the baroque period, and therefore does not necessarily imply that the piece is in the Dorian mode. The second movement, the fugue, would later be reworked for the organ (in the Prelude and Fugue, BWV 539) and the lute (Fugue, BWV 1000), with the latter being two bars longer than the violin version. Partita No. 1 in B minor, BWV 1002 1. Allemanda Double 2. Corrente Double (Presto) 3. Sarabande Double 4. Tempo di Borea Double This partita substitutes a Bourree (marked Tempo di Borea) for the gigue, and each movement is followed by variations called double in French. Sonata No. 2 in A minor, BWV 1003 1. Grave 2. Fuga 3. Andante 4. Allegro Partita No. 2 in D minor, BWV 1004 1. Allemanda 2. Corrente 3. Sarabanda 4. Giga 5. Ciaccona In the original manuscript, Bach marked Segue la Corrente at the end of Allemanda. Sonata No. 3 in C major, BWV 1005 1. Adagio 2. Fuga 3. Largo 4. Allegro assai The opening movement of the work introduced a peaceful, slow stacking up of notes, a technique once thought to be impossible on bowed instruments. The fugue is the most complex and extensive out of the three, with the subject derived from the chorale Komm, heiliger Geist, Herre Gott. Bach employed every element imaginable on this fugue, which included a stretto, an inversion, as well as diverse sorts of double counterpoint. Partita No. 3 in E major, BWV 1006 1. Preludio 2. Loure 3. Gavotte en rondeau 4. Menuet I 5. Menuet II 6. Bourree 7. Gigue A transcription for lute was also made by the composer, cataloged as BWV 1006a.

Thursday, November 21, 2019

Influence of Culture on Accounting Essay Example | Topics and Well Written Essays - 2250 words

Influence of Culture on Accounting - Essay Example Uniform implementation of International Accounting Standards is taking a long time mainly for this reason. The concerns and constraints of each country are different and most of the countries have well developed accounting norms and standards which they feel are quite adequate for their needs. It is another story that a reader from an alien culture might find the accounts presentation style too elaborate or too brief Dieter Ordelheide (2004 p.269) states that accounting is a social institution. He further states that Accounting is concerned with nothing less than the conceptualization of capital, its concrete expression in numbers, as well as its budgeting and monitoring, and thus with a societal institution that is so central to our economic system that it has given it its name. We might talk of global and market driven economies, the ways and means of determining the income or assets are the core of the entire financial and economic set up. Each cultural group uses these to tray and better their financial position within the culture they belong to. "Professionalism versus Statutory Control-a preference for the exercise of individual professional judgment and the maintenance of professional self-regulation as opposed to compliance with prescriptive level requirements and statutory control. Uniformity versus Flexibility-a preference for the enforcement of uniform accounting practices between companies and for the consistent use of such practices over time as opposed to flexibility in accordance with the perceived circumstances of individual companies. Conservatism versus Optimism-a preference for a cautious approach to measurement so as to cope with the uncertainty of future events as opposed to a more optimistic, laissez-faire, risk-taking approach. Secrecy versus Transparency-a preference for confidentiality and the restriction of disclosure of information about the business only to those who are closely involved with its management and financing as opposed to a more transparent, open, and publicly accountable approach." Thus as per this hypothesis each of these conflicting factors have influenced the development of the accounting standards depending upon their prevalence and dominance in the cultures being referred to. To take the example of Greek economy where the businesses tend to be closely held and public participation is indirect at its best mainly in the form of lending by banks, the need for disclosure or window dressing balance sheets is negligent. So the accounting systems which developed were fairly simple such that the limited number of stakeholders can understand the basic numbers. Of course with integration within the EU the disclosure norms have become more complex still not as complex at other developed countries say USA or Canada. In Greece one suspects that the tax bureaucrats have had a strong hand in dictating the shape of accounting conventions which are still followed. The Greek business houses being closely held tend to be wary of disclosing information to competitors so it is uncommon to see segment

Wednesday, November 20, 2019

Individuals with Disabilities Education Act Essay

Individuals with Disabilities Education Act - Essay Example The phrase "free and appropriate" would come to be one of the first ideas school administrators and special education teachers would consider when planning and serving those students. The first component declared that all students, no matter what their disability, were entitled to a public education that had to be free of expense and suitable to each student's needs - or "free and appropriate." The second component created safeguards to prevent improper identification of children who were culturally or linguistically different from the student norm. Evaluations had to be administered in the child's native language by a skilled professional. They had to address specific areas (e.g., speech, language, math, behavioral), be made up of more than one procedures, fair to the students, and given by a multidisciplinary team with members representing all components of the students' education ("The Education For All Handicapped Children Act (PL 94-142) 1975"; "Public Law 94-142 (S.6); Nov. 29, 1975 Education for All Handicapped Children Act of 1975"). The third component involves the creation of an Individualized Education Plan (IEP) to meet their individual educational needs. An IEP team must meet annually and examine the plan for possible updates. The principle of Least Restrictive Environment forms the fourth component. It states that disabled children must be educated with non-disabled students to the greatest possible extent education ("The Education For All Handicapped Children Act (PL 94-142) 1975"; "Public Law 94-142 (S.6); Nov. 29, 1975 Education for All Handicapped Children Act of 1975"). The fifth component states that a system of due process and checks and balances will be used for disabled students and their families. Parents must give permission for testing and placement, may examine student records at any time, have an independent evaluation performed by an outside party, have a hearing, make appeals, and expect confidentiality ("The Education For All Handicapped Children Act (PL 94-142) 1975"; "Public Law 94-142 (S.6); Nov. 29, 1975 Education for All Handicapped Children Act of 1975"). The last component declares that parents have a right to be included in all phases of the placement, including assessment, placement, and IED development education ("The Education For All Handicapped Children Act (PL 94-142) 1975"; "Public Law 94-142 (S.6); Nov. 29, 1975 Education for All Handicapped Children Act of 1975"). Over the years, the law was reauthorized several times and experienced many important changes. PL 99-457, in 1986, expanded the scope of IDEA by adding provisions for the education of infants and toddlers (essentially from birth) with special learning needs. Its goals were to improve the development of infants and toddlers with disabilities, and to reduce the potential for developmental delay. It also wanted to reduce the chances of such a child being institutionalized. It sought to help families meet the special needs of those children, and tried to keep them out of special education, when possible. (Apling and Jones, 2002). In 1990, PL 101-476 gave the law its current IDEA moniker and ordered states to extend all the provisions of PL 94-142 to preschool-age children; public funding would facilitate these early intervention services. The expansion was based on the idea that falling cognitively behind

Monday, November 18, 2019

The Sitcoms of the 1970s Essay Example | Topics and Well Written Essays - 1750 words

The Sitcoms of the 1970s - Essay Example The television sitcoms of the 1970s explored our racism, sexism, and class bias and uncovered a reality that exposed the depth of prejudice in America and the television industry. Because television during this period was an evolving event, it's helpful to view it somewhat chronologically. By 1970 Leave it to Beaver had been deceased for 7 years. Ozzie and Harriet passed in 1964 and My Three Sons had just two more seasons of life left. The image of the typical American family that consisted of a well employed father living in suburbia had been exposed as a myth and could no longer support a sitcom. The 1960s and the war in Vietnam had dissolved the country's innocence and America was ready to explore their new maturity. No other vehicle would spark as much social, political, or cultural debate as the American sitcom during this period. The years 1970 - 1972 were as important for what was canceled as much as for what was debuted. In 1971, the rural south was virtually eliminated from the comedy half-hour format. Green Acres and the Beverly Hillbillies were both canceled. These two shows depicted an unrealistic view of the South and rural America in general. Characters were put in positions that were not believable while portraying a bias against the underlying themes of bigotry and ignorance. Mayberry RFD and Hee Haw, shows that reflected the widely accepted view of rural common sense and decency, also got cut in 1971. These shows would be replaced by more urban and topical settings with characters capable of generating greater controversy and better demographics (Butsch 19). Idealism was being tempered by network economics. A major theme that ran throughout the 1970s sitcom was the reshaping of our perception of the American household. The picture of the house being headed by a strong father figure was fading. Women were becoming more dominant and shown as more independent in shows such as Mary Tyler Moore and Maude. The men were portrayed with character flaws such as Archie Bunker in All in the Family and Fred Sanford in Sanford and Son. Men were underemployed and if married lived with a dominant female. This restructuring of the household offered the producers and writers the opportunity to explore issues that the white middle class male could not approach. June Cleaver could not even discuss abortion, while Maude Findlay could have one. Ward Cleaver did not drink while Walter Findlay, Maude's husband, was an alcoholic ("Maude"). Many sitcoms of this era were placed in a household where the children were grown. This provided an environment for adult issues to be aired and debated. It would also offer the contrasting social viewpoints that were emerging at the time. No other show propelled the 1970s sitcom genre as much as All in the Family did when it debuted in 1971. Producer Norman Lear had gone to the edges of the American psyche to explore racism. Yet, television was still in its adolescence and this was shown in the naivet of the program's plot and writing. Archie Bunker, the lead character, was an avowed bigot who referred to minorities as "Spades, Spics, or Hebes" and believed that their social gains were coming at the expense of the middle class whites ("All in the Family"). Lear believed that by playing Bunker as a misguided fool, his bigotry would likewise be

Saturday, November 16, 2019

Influence of Money and Media on Elections

Influence of Money and Media on Elections During elections, electoral networks drive the â€Å"every vote counts† campaign, but the voter appeal is lost due to the high value placed in high-proficiency media and the conniving, slick interest groups that use propaganda to persuade voter turn-out. There lie many problems in the world of politics. Nasty campaigning and slamming ones opponent have become a commonplace in todays society. The root of these distinct problems doesnt stem directly from the candidates themselves, but rather the national committees for the Republicans and Democrats that represent them. The money which is spent by the massive institutions to their partys candidate in each election is overwhelming, but also impacts the public persona which is seen through the exorbitant and high-priced media campaigns that seduce public interest There are very specific rules that are governed rigidly regarding campaign financing. However the major national committees for the Republicans and Democrats have found ways around this system. The campaign financing rules are simple. Individual people are permitted to give $1000 per candidate per election, whereas interest groups are allowed to donate up to $5000 per candidate per election. In comparison to the hundreds of millions of dollars spent by both major parties, these are relatively small amounts of money. These national committees of the major parties use non-federal accounts to accumulate what is known as â€Å"soft money.† There are no limits on how much a party can spend at local levels for grass roots party building. The money in the non-federal regulated accounts is funneled to states, which are used to endorse or bash one of the candidates. Each major political party spends soft money in places where they have available seats in office and where they know they can retain them. This allows them to ensure more political influence in Congress. If a party feels they cannot steal a seat from the other party, the committee is less likely to spend soft money to keep up. The significance of this is that the candidate who spends the most money often wins. Though the large corporations and interest groups are the source of the influence, the political candidate is the face that the American people see to represent their party. This reality has caused voters to doubt whether their individual vote even counts. With each election, more Americans feel that the ultimate cause of who wins is determined by the amount of political wealth and media attention they have acquired. The solution to the problem is simple reform of the laws which govern campaign financing. While the answer may be simple to achieve, the solution is quite a different story. The major parties control the lawmaking body of the United States. Many of these congressmen owe their political position to what is known as soft money. This soft money comes from interest groups and major corporations; leaving the legislators in a very tough position. However if they were to reform the laws, the roles of these interest groups and the money of these corporations would be greatly diminished. It would provide a level playing field in all congressional districts around the nation. Eliminating soft money from politics would be to restore purity in a sense to the political process. Reforming the laws would ensure that political parties can not influence elections through money. It would also prevent interest groups and large corporations from controlling large aspects of todays government. For instance, the new law could set limits on how much money can be spent on television and radio advertisement. When this amount of money has been reached, the candidates could use no more political money for this type of advertisement. By the same token any amount of money could be spent on pamphlets and brochures. Educating voters on the issues and specific candidates stance on those issues is more alluring than oppressing and berating ones political opponent through media advertisement. This would allow the American people to decide based mainly on the issues presented, not through biased media influence. Campaign finance reform is a very hot topic. It seems that many people are jumping on the bandwagon hoping for some good press when a law is finally passed. With our most recent 2008 election, the candidates were undoubtedly fighting for votes in a close election, since the two of them set a record in soft money spent during an election. We need to fight to make politics about prevalent issues and leadership once again and take our country back from large corporations and interest groups that have assumed control through their large resources and persuading media influence.

Wednesday, November 13, 2019

President Woodrow Wilson :: essays research papers

Woodrow Wilson The name of the person I read about is Woodrow Wilson,but when he was young people called him Tommy.When Tommy was only a year old his father [Dr.Wilson]moved his family and him from Virginia to Augusta,Georgia.He moved in 1857.Tommy's father became pastor of the First Presbyterian Church in Augusta,Georgia. Woodrow came from a strict,caring household.Dr.Wilson liked to take Woodrow places like cotton mills,iron and steel foundries,and other local industries.He did that to teach Woodrow the manufacturing processes.Dr.Wilson also taught Woodrow respect for other people.His mother[Jessie Wilson] was shy and reserved,but looked and acted like Woodrow. Woodrow's life was different from mine by the way he went to school.His father taught him till he was nine,and then he went to school. Woodrow spent some of his spare time with his gang, called the Lightfoot Club.Also when Woodrow was fourteen,his education was continued at a private school with fifty boys enrolled that cost seven dollars an hour. One of the parts of the book that I liked was when Woodrow Wilson won the Presidency.One of the things that helped him win was when he made two alliances.One alliance was made with Colonel Edward M. House.The other was made with William McCombs. Both of these alliances profound effect on his future. A sad incident that happened in this story was when Woodrow suffered his paralytic stroke.Rumors spread that Woodrow was incapable of handling even the smallest duties.Wilson kept succeeding though. There was still many people that believed in him. If I could choose one thing that Wilson did that I could do it would be a lawyer.First of all most lawyers make a good living.Another thing is that people depend on you.Finally it would be challenging for me. The main thing that Wilson is remembered for is being President.He really put a lot of effort into being President.He worked hard,he acted in control,and he acted mature about the situations he was in.The main thing is that he

Monday, November 11, 2019

Individual Theory Matrix Essay

There was also 14 points Deming used 14 points in order to break down barriers between departments in companies and organizations. This will lead to a reduction of wasted information and materials along with errors and delays in the company. He focused on improving the system of products and services because it focuses on providing the best products for the customers who purchase the products. Ford Motor Company JuranJuran focuses are on parts of the organizations he does not focus on the organization as a whole. He has defined quality as fitness for use. Juran also developed the concepts of cost of quality. Ten Steps to Quality Juran Trilogy Organizations determine who the customers are and plan for quality through every process. Juran used the trilogy planning process which is an organization or company who makes sure the products and process are done for the customer’s needs. The international latex company. IshikawaIshikawa focused on user friendly quality control and he also focused the internal customer. Cause and Effect Diagram and Quality CirclesHe focused on the internal customer because each step in the creation of a product or service shall be for the best of organization and the customers. Ishikawa wanted the concept of companywide quality control that would call for continues customer services. AT&T CrosbyCrosby major goal is to meet requirements on time, the first time, and every time. Do It Right the First Time Drift. He believed that quality was free for everyone because defects cost money. Quality is conformance, management systems is prevention, zero defects, and measure system is the cost of quality. He believed that customers would be satisfied if the job was done correctly the first time. The Navy FeigenbaumHe stressed that quality does not mean best, but what is best for the customers. Feigenbaum devised the concepts of Total Quality Control (TQM). Setting quality control for the organization and company, appraising conformance to the standards, acting when standards are exceeded, and planning for improvement. Feigenbaum wanted to make sure that shipments and quality of the products services mad the customers happy. Fed X or UPS because of the quality of their delivering process.

Saturday, November 9, 2019

Scarlett essays

Scarlett essays "Scarlett" is about a southern woman who had survived the Civil War, had been widowed twice with two children. She got married again to Rhett Butler, and they had a daughter who was killed when she fell off a horse. Since the death of the child, her husband did not want anything to do with Scarlett. Rhett gave Scarlett all the money she needed, but she wanted him. Heartbroken, she went to Ireland where her father came from. She did not tell anyone in America that she was going, except for her lawyer. She met her Irish relatives, and loved them. She bought a town and a Big House in Ireland and had it refurbished. Scarlett found out that she was pregnant with Rhett's child, but before she could tell him, he divorced her and married someone else. She vowed to not tell Rhett about the baby until it was grown, even though she loved him. She told her Irish friends that she was a widow and that her two children lived with her sister on a plantation in Georgia, which she owned two-thirds of. She gave birth to a girl on Halloween and a wise old woman had to deliver her because the doctor couldn't get there. The Irish called the woman a witch and the baby a changeling because of when she was born for they were very superstitious people. They never liked the little girl and were always scared of her. One of Scarlett's cousins in Ireland was a priest, whose name was Colum O'Hara, and they had become good friends. He taught her all about how the Irish relatives and friends were at war with the English who had bought most of the land, and most were not good landlords. The landlords evicted people and burned their houses because they only wanted the land. Scarlett hired alot of these people to work in her Big House and raise crops for her. She also gave them places to live. Colum took Scarlett to a horse sale in another county one day and she was bidding on a horse that she didn' ...

Wednesday, November 6, 2019

Biography of Robert McNamara, Vietnam War Architect

Biography of Robert McNamara, Vietnam War Architect Robert S. McNamara (June 9, 1916–July 6, 2009) was a secretary of the U.S. Department of Defense in the 1960s and the chief architect and most vocal defender of the Vietnam War. He spent his later years as an elder statesman, apologizing for an escalation of the conflict that became known as McNamaras War. He strove to redeem himself by helping the worlds poorest nations. Before his death in 2009, McNamara wrote about the failures that would became his legacy: Looking back, I clearly erred by not forcing - then or later, in Saigon or Washington - a knock-down, drag-out debate over the loose assumptions, unasked questions and thin analyses underlying our military strategy in Vietnam. Fast Facts: Robert McNamara Known For: U.S. Secretary of Defense during the Vietnam WarBorn: June 9, 1916 in San Francisco, CaliforniaDied: July 6, 2009 in Washington, D.C.Parents Names: Robert and Clara Nell McNamaraEducation: University of California at Berkeley, Harvard Business SchoolSpouses Names: Margaret Craig (m. 1940–1981), Diana Masieri Byfield (m. 2004)Childrens Names: Robert, Margaret, Kathleen Early Years and Education Robert Strange McNamara was born on June 9, 1916 to Robert, the son of Irish immigrants, and Clara Nell McNamara. His father managed a shoe company in their hometown of San Francisco. The young McNamara was raised during the Great Depression, an experience that helped shape his liberal political philosophy. Later, he honed this philosophy at the University of California at Berkeley, where he studied economics. Next, he studied business administration at Harvard University, then went on to work for Ford Motor Company. He served as Fords president for a month until being tapped by President John F. Kennedys administration in 1960 to lead the Pentagon. Defending the Vietnam War McNamara was vilified by opponents of the Vietnam War for his seemingly unflinching support of the conflict in public, distorting the reality of the war and misleading the president. He used the statistical analysis techniques he learned at Harvard to try to measure success on the battlefield. According to the Vietnam Center and Archive at Texas Tech University, McNamara switched to using enemy body counts instead of territory or land based objectives to measure the American’s success in the war...[which] led to a war of attrition, a policy of inflicting massive casualties on the enemy. In private, McNamaras doubts about the mission grew along with the body count, and he questioned whether the war was actually winnable. Eventually, he raised such concerns with President Lyndon B. Johnson, with no success. McNamara resigned as secretary of Defense in 1968 following his failed attempt to both negotiate a settlement in the Vietnam War and convince Johnson to freeze troop levels and stop bombings. Clark Clifford, an adviser to Johnson, succeeded McNamara. McNamara went on to become president of the World Bank. Famous Quotes I deeply regret that I did not force a probing debate about whether it would ever be possible to forge a winning military effort on a foundation of political quicksand. It became clear then, and I believe it is clear today, that military force - especially when wielded by an outside power - cannot bring order in a country that cannot govern itself. We burned to death 100,000 Japanese civilians in Tokyo - men, women and children. LeMay recognized that what he was doing would be thought immoral if his side had lost. But what makes it immoral if you lose and not immoral if you win? We of the Kennedy and Johnson administrations acted according to what we thought were the principles and traditions of our country. But we were wrong. We were terribly wrong. You dont ... correct a wrong by apologizing. You can correct a wrong only if you understand how it occurred and you take steps to ensure it wont happen again. Later Career McNamara served as the World Bank president for 12 years. He tripled its loans to developing countries and changed its emphasis from grandiose industrial projects to rural development.After retiring in 1981, McNamara championed the causes of nuclear disarmament and aid for the worlds poorest nations. He fought what he described as the â€Å"absolute poverty - utter degradation† in  Africa, Asia and Latin America. Legacy McNamara died on July 6, 2009, in Washington, D.C. His legacy will forever be intertwined with the Vietnam War and tainted by his loyalty to the presidents he served rather than the American people. The New York Times condemned McNamara in a devastating editorial, writing: â€Å"Mr. McNamara must not escape the lasting moral condemnation of his countrymen. Surely he must in every quiet and prosperous moment hear the ceaseless whispers of those poor boys in the infantry, dying in the tall grass, platoon by platoon, for no purpose. What he took from them cannot be repaid by prime-time apology and stale tears, three decades late.†

Monday, November 4, 2019

Burgertown Report Research Paper Example | Topics and Well Written Essays - 1750 words

Burgertown Report - Research Paper Example 1.2 312 Staff Cost 127664 0.74 94.952 Total Variable Cost 406.952 Marginal Contribution 260000 0.00 295.048 Fixed Cost 83 Depreciation Cost 25 Total Fixed Cost 108 Profit Before Interest 187.048 & Tax (PBIT) Interest 30 12% on Rs. 250000 Profit Before Tax (PBT) 157.048 c) Break Even Point Fixed Cost / Marginal Contribution 95170.96 Per Unit As you can see above that by producing 95,170.96 units the total sales realized would be equal to the total cost and thus the firm would be under Break Even situation meaning thereby that they would be a no profit no loss situation. d) Margin of Safety Actual Sales - Break Even Sales 164829 (in volumes) The Firm is in a better situation as the Margin of Safety is in a much strong position both in terms of quantity as shown above and in percentage as shown below : = Margin of Safety / Total Sales * 100 164829 / 260000 * 100 = 63.40% f) No. of units to be produced extra to gain additional profit of Rs. 50,000 PARTICULARS No. of Units Rate Value Sales x 2.90 2.90x Variable Cost Cost of Meals x 1.2 1.2x Staff Cost x 0.74 0.74x Total Variable Cost x 1.94x Marginal Contribution 0.96x (Sales - Total Variable Cost) Fixed Cost (Break up given below) 173000 Depreciation Cost 25000 Total Fixed Cost 198000 Profit Before Interest 237048 & Tax (PBIT) (Stated that the profits would be 50,000 additional than the earlier profits Also Marginal Contribution = Fixed Cost + Profit Before Interest & Tax Therefore no. of units produced to achieve an additional profit of Rs. 50,000 would be (237048+198000) /... Some limitations are typically due to the lack of precision in the numbers (e.g., what is the actual price, is it purchase price or life cycle price) and getting the precise figures for fixed and variable costs. Beyond that, it is limited by its total focus on the quantitative elements of a business plan and doesn't consider competitive reactions, customer needs, etc. http://books.google.co.in/booksct=result&id=958o8MoaYmMC&dq=high- low+method++variable+labour+cost+per+meal+and+the+annual+fixed+labour+cost.&ots=RibYVyeuS7&pg=PA133&lpg=PA133&sig=ACfU3U2ievG4GwJltFY_kQEL94YQYXEaKw&q=high-low+method++variable+labour+cost+per+meal+and+the+annual+fixed+labour+cost.+#PPA135,M1

Saturday, November 2, 2019

CVS Caremark ratio analysis Assignment Example | Topics and Well Written Essays - 1000 words

CVS Caremark ratio analysis - Assignment Example The company is therefore focused in the reinvention of pharmacy and the provision of highly innovated solutions that improve the well-being of the customers. The company also has a strategic plan to offer high quality health care service at an affordable cost, to cater for the needs of people with different financial background. The company has also implemented a health care program for the members of staff. The program involves free health care services to the employees. The program also constitutes the employee motivation strategy for the company. The company has more than 7,300 pharmacy stores spread across the United States. The accounting standards The International accounting standards and the general accounting principles have established rules and regulations governing the accounting practices in organizations. These rules and regulations are intended to guide the organization’s management team into practicing the generally accepted accounting methods. The company†™s financial statements reflect a commitment by the company to following the standards set by the international accounting standards. Such standards include the guide to revenue recognition, the concept of consistency, the concept of materiality and earnings management. The accounting standards state that revenue is â€Å"the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.† According to IAS 18, revenue is supposed to be recognized exclusively under the following criteria: when a business unit has completed the transfer of ownership of goods; when a business has ceased exercising applicable managerial authorities and has given up any form of control over the goods; when the amount of the expected revenue can be determined with consistency; when it is certain that financial inflows resultin g from a certain business transaction will be directed to an entity; and when expenditures and costs related to a business transaction can be measured with consistency (Oppermann, 2009). On the other hand, revenues obtained through the provision of services should be recognized â€Å"where the outcome of a transaction involving the rendering of services can be estimated reliably, associated revenue should be recognized by reference to the stage of completion of the transaction at the end of the reporting period. The importance of distinguishing between the terms in financial reporting is to facilitate the provision of reliable material information to the users of financial statement. After a keen evaluation of the company’s financial statements, it has been proven that the accounting standards have been given first priority. The company has strictly followed the rules guiding the revenue recognition when preparing the income statement. The concept of consistency is an accoun ting term that states, similar items in a financial statement should receive similar treatment. For instance, item X in the current financial period should be treated the same as item X in the subsequent financial periods (Oppermann, 2009). CVS Company has considered this concept during the financial statement preparation. To illustrate further, for the two financial periods under consideration, the account receivables have been given a similar treatment. That is, they have been recognized as assets. The concept of materiality states that a financial state