I Know Why the Caged Bird Sings Essay Example for Free

I Know Why the Caged Bird Sings Essay The American Dream is true equality and freedom of the citizens of The United States. In Maya Angelous I Know Why The Caged Bird Sings, Marguerite struggles with the thought of feeling unwanted as a child and the discrimination against blacks. As Marguerite grows up, she experiences first-hand the cruelty of racism. Her struggles reflect on all the hardships the citizens of America went through when they were fighting for equality as well. It first started in 1607 when English settlers travelled to America for religious freedom. The freedom they sought out for eventually grew to be something more important than just religious freedom. Marguerite defies authority and segregation and eventually gains the equality she deserves. Even though the era of slavery has ended, segregation between blacks and whites were still present. The town that Marguerite lives in is separated from where the white population is and she barely knows what they are like and she wonders if they are even human. Early on in the story, Marguerite first experiences the cruelty of the local powhitetrash when her family is warned of the white men searching her town for a scapegoat. This causes her Uncle Willie to hide in a potato bin even though he is innocent. In chapter blank, Marguerite watches three white girls mock Momma and she feels anger towards their cruelty and unfairness. As Momma finds her crying in anger, this is the first time she felt the need to defy the white people and fight against them. This encounter foreshadows Marguerites future acts of defiance against white people, as the English settlers defied their kind and moves to America. Marguerites first true act of defiance was when she was working for a white woman named Viola Cullinan. Mrs. Viola Cullinan is rude and her friends mistreat Marguerite. In order for Marguerite to stop working for her, she broke her prized china. This was a sign of Marguerite finally taking a stand against being mistreated. Her resistance gains Marguerite back her pride and she is getting closer to the freedom that she yearns for. There are times in the story where Marguerite feels an extreme sense of pride for her and her people. At Marguerites graduation, a white man named Edward Donleavy degrades the black population by stating that they can only excel in sports. He causes the eighth grade class to feel ashamed of themselves because they feel unintelligent. Marguerite starts to regret the fact that Columbus discovered the new world and she wishes that he hadnt. She feels so embarrassed, but Henry Reed, the valedictorian of her class brings their spirit back up. He has the crowd sing the Negro National Anthem and as his speech ends, everyone feels great pride swell inside of them. Marguerite feels proud of her heritage and education and ignores what harsh words of Mr. Donleavy. Another time when Marguerite feels proud of the black population is when she envisions Ms. Henderson standing up to Dr. Lincoln. She pictures Ms. Henderson turning into a superhero and scaring Dr. Lincoln. She states that she feels proud to be her granddaughter. The American Dream cannot be fulfilled unless the people have an extreme sense of pride of who they are and their country. Marguerite’s feelings were the start of the journey towards equality between all races. Marguerite first experiences a sense of equality when she attends a school in San Francisco. All the students are rude to her and act as if she is inferior to all of them. On the other hand, Marguerite meets a teacher names Mrs. Kirwin who doesnt discriminate. She treats every single one of her students the same, no matter what their race is. She only remembers Mrs. Kirwin because she didnt treat her differently. Marguerite experiences one final act of equality when she runs away from her father. She discovers a mix of young teens consisting of several races working together in equality. They give her certain rules that allow her to appreciate diversity and how everyone is the same. For example, everyone must work and put in an equal amount of effort to survive. Like the American Dream, everyone living in the junkyard is equal and treated fairly. There was no oppression or segregation when Marguerite lived in the junkyard. As it says in The Declaration of Independence, every American citizen is endowed by their Creator with certain unalienable rights. In chapter 19, the Store is filled people listening to the boxing match with Joe Louis, a hero from the black population. When he wins, Marguerite feels that he proved that black people are powerful people. The black population develops a sense of hope, feeling that things will start to change because Joe Louis made a difference and because he is a black man. They feel as if they finally took a stand to all the unjust lynching and discrimination against blacks. Near the end of the story, Marguerite becomes the first black person to have a job as a streetcar conductor. At first, there was a policy forbidding any black person to have this job, but Marguerite fights and against all odds, she is successful. This proves that regardless of social standing, one can achieve what they desire if he or she really wants it. Just as us Americans fought for freedom, Marguerite fought for equality.

A Jew In Germany Or Occupied Europe: :: essays research papers fc

A Jew In Germany or Occupied Europe: This is my diary which I have decided to write, so that I can hopefully relive my youth when I read this when I am an old man. I live in the south of Poland with my family which I adore very much since they mean everything to me. We have a small family business, a small shop, which supplies us with enough money to get by on during these hard times since the slump nearly five years ago. Life is hard but rewarding at the moment, soon there will be a new member to the family, since my wife is expecting our second child. I hope one day to see my children grow up and carry on the business which I started nearly eight years ago in 1927. Today I received a letter from my sister Erika, who lives in Germany. She too followed the family tradition and set up her own shop in Germany with her husband, but in this letter she seems to be very distressed and worried. She says that life has started to become very difficult since 1933. There has been a new ruling body installed in Germany called NAZI and according to her newspapers it is led by a hero, who has come to save Germany; Adolf Hitler. These Nazis oppose our jewish religion greatly; nearly everybody does, but this is a new strain of hatred that I have no seen before. In letter she states that some new anti-semitic rules called "The Nuremburg Laws" came into effect just this month which will practically sign her business' death warrant. Over the pass year her shop has been fire bombed several times and even her distressed children are receiving threats from kids their own age. Her husband has even been assaulted by brown shirted thugs belonging to this Nazi party. I hope she will write soon because I think she will not be able to cope with any more of this harassment. There is an air of uncertainty of the frost bittern streets of our city. We are currently celebrating "Chunakah", the festival of Light which coincides with Christmas. These celebrations are now hollow to us, hollow with the emptiness of absent relatives. Many of my friends like me are worried for our loved ones in Germany and Czechoslovakia. The Nazi power in Germany has grown like an petty acorn to a giant oak tree. There are daily reports in our papers about increased pogroms against our fellow jews and families in Germany. My family and I are very worried about my sister.

Week 3 Acct2522

ACCT2522 Management Accounting 1 Session 1, 2013 Tutorial Week 3 – Cost basics Overall Theme We will explore fundamental assumptions of cost functions and discuss the relationships between cost behaviour, cost estimation and cost prediction. The concept of cost driver analysis and its application to cost estimation and cost management will also be discussed. We will also describe how to estimate cost behaviour using managerial judgment, engineering methods and other quantitative techniques. Desired Learning Outcomes and Essential Reading Langfield-Smith, K. , H. Thorne, and R. W. Hilton (2012).Management Accounting 6e: Information for Managing and Creating Value, 6th ed, McGraw-Hill Australia Pty Ltd. (Hereafter referred to as LS) †¢ Chapter 2 †¢ Chapter 3 (include Appendix 3 portion on â€Å"Evaluating the regression equation† p. 108109) TOPIC 3 COST BASICS After completing this topic, you should be able to: 1. 2. 3. 4. 5. 6. 7. 8. Why are costs important? Wh at does ‘different costs for different purposes’ mean? Understand and apply various classifications of costs. Understand cost drivers and the role of cost driver analysis. Describe and apply the activity hierarchy of costs and cost drivers.Explain the relationships between cost estimation, cost behaviour and cost prediction. Understand and apply various methods for cost estimation. Understand some practical issues faced in estimating cost functions. 1 Tutorial Questions (must be prepared prior to the tutorial) Question 1: Langfield-Smith, Chapter 3, Case 3. 41 Parts Q3-8 only Please note that all numbers in the cost functions should be rounded off to 2 dec places. Excel regression outputs are as follows: Part 1: If only patient load is considered as a determinant of administration costs, a simple regression can be used, utilising Excel.The output is reproduced below. Regression Statistics Multiple R 0. 927088078 R Square 0. 859492304 Adjusted R Square 0. 824365379 Stand ard Error 401. 9749382 Observations 6 ANOVA df Regression Residual Total 1 4 5 Coefficients Intercept Patients 6 181. 36646 3. 838509317 SS 3 953 664. 596 646 335. 4037 4 600 000 Standard error 730. 0175478 0. 775999898 MS 395 3665 161583. 9 F 24. 468191 Significance F 0. 00778042 t Stat 8. 467422 4. 946533 P-value 0. 0010661 0. 0077804 Lower 95% 4 154. 51281 1. 6839882 Upper 95% 8 208. 220107 5. 993030436Part 2: When both patient load and the number of emergency procedures are considered as determinants of administrative cost, a multiple regression must be used. Utilising Excel, the regression statistics are reproduced below. Regression Statistics Multiple R 0. 92919029 R Square 0. 86339459 Adjusted R Square 0. 77232432 Standard Error 457. 669779 Observations 6 ANOVA Regression Residual Total df 2 3 5 SS 3 971 615. 12 628 384. 8797 4 600 000 MS 1 985 808 209 461. 6 F 9. 480532 Significance F 0. 05048959 Standard Lower Coefficients Error t Stat P-value 95% Intercept 5943. 98625 1161 . 190869 5. 18871 0. 01443 2 248. 558665 Emergency 24. 9140893 85. 10570782 0. 292743 0. 788799 -245. 930256 Patients 3. 80756014 0. 889819838 4. 279024 0. 023443 0. 975756281 Upper Lower Upper 95% 95. 0% 95. 0% 9 639. 414 2 248. 5599 639. 414 295. 7584 -245. 932 95. 7584 6. 639364 0. 975756 6. 639364 2 Question 2: Refer to Beth and Jessie’s ice cream factory from the tutorial last week. Please assume that in addition to chocolate chip ice-cream, Beth and Jessie have expanded their operations to produce Extra Chewy Cookie Dough ice-cream and Super Creamy Strawberry Cheesecake ice-cream. They hired semi-retired chef on a project-by-project basis to help develop these two flavours; and he is currently experimenting with another new flavour – Very Juicy Mango Delight. We further assume that the processes are exactly the same to manufacture all three types of ice-creams, except that different flavours and different â€Å"extra ingredients† are added. A. Please give examples of the following: Cost object = A box of ice-cream. 1. A unit level cost 2. A batch level cost 3. A product level cost 4. A facility level cost B. For each of the your examples, 1. Suggest a potential cost driver 2.Classify the cost as manufacturing or non-manufacturing 3 Self Study Questions and Solutions (complete in your own time) 1. 2. 3. 4. LS, Chapter 2, Self-Study problem 1. LS, Chapter 2, Review Question 2. 7 LS, Chapter 3, Question 3. 34. Mowen, Chapter 3, Question 3. 10. (Note: You are not required to run a regression, the output table is provided below. 4 Self Study Questions and Solutions (complete in your own time) 1. LS, Chapter 2, Self-Study problem 1. Solution is on p. 61-62 with the following amendments: 4) Answer should a, and h. (Sales and marketing are often used interchangeably. 7) Answer should be a, and NOT b. (The word-processing equipment is used for administration purposes and should not be inventorised. ) 9) Answer should be a, and either g or h. (If the new product packaging is designed to attract customers’ attention and increase sales, the cost of material can also be considered a marketing cost. ) 2. LS, Chapter 2, Review Question 2. 7 When analysing cost behaviour the ‘level of activity’ refers to the level of work performed in the organisation. The activity generally causes the cost and, for this reason, the level of activity is often referred to as the level of cost driver.Activity can be expressed in many different ways, including units produced, number of machine hours, number of direct labour hours, number of transactions, kilometres driven, kilowatts used, pages printed, number of set-ups, number of engineering hours and so on. 3. LS, Chapter 3, Question 3. 34. Answers to this question will vary. Rather than looking for a right answer, students should seek an understanding of the concepts. 1. Given that a full-time technician is hired, this component of the cost is a fixed cost.The additional c ost of repairs by the local dealer may be related to the number of instruments used in the school, or number of hours of instruction. A semi-variable cost. 2. The number of audit hours is a cost driver, which, in turn may be related to the number of students (influencing the number of transactions. ) A variable cost. 3. No cost driver – a fixed cost; step-fixed cost if the number of students grew beyond the ability of existing admin staff to cope and another new staff has to be hired. 4. Number of students enrolled, or number of hours of instruction. Variable cost. . No cost driver i. e. a fixed cost (if annual fixed salary paid) or, (if paid on an hourly basis) the number of hours employed or the number of hours of instruction (i. e. , a variable cost). 6. Number of students enrolled. A variable cost. 7. A fixed cost; no driver. (However, in the long term, the cost of new instruments purchased will drive the depreciation charge. ) 8. Probably fixed; no cost driver. 9. Number of hours the school is open. A semi-variable cost. 5 4. Mowen, Chapter 3, Question 3. 10 Note: You may have a slightly different figure due to rounding (e. g. ,  ±1). 6

The Pros And Cons Of Equity Financing Finance Essay - Free Essay Example

Sample details Pages: 3 Words: 1030 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Compare and contrast essay Did you like this example? Equity financing and debt financing are two alternative ways which assisted us to start a business. In addition, equity financing and debt financing were the useful methods when a company lacking of funds for the expansion in order to open a new plant. Equity financing is one of the ways to increase the funds of the business. Don’t waste time! Our writers will create an original "The Pros And Cons Of Equity Financing Finance Essay" essay for you Create order It means that more funds can be obtained by sell their ownership interest to the public in exchange for funds and normally it does not have to be repaid. Equity financing are not refers to the owner itself put in the money into the business but the third party investors. Generally, the third party investors included public shares and also preference share. Examples for public share are venture capitalists and angel investors whereas for preference share are friends and family, employee and so on can be uses equity financing as a source of funding. (Jose Valdez, July 2005) Pros and Cons of Equity Financing The advantage of using equity financing is the owner of the business is unnecessary to take out the money and invest to the company because the business already has enough sources of funds from the investors. For instance, such investors like venture capitalists, they do not expected to get an immediate return on their investment but they looking for the growing potential of business which may increasing the investment value in the future. For the angel investors, they are slightly different to the venture capitalists. Angel investors are less aggressive and tend to be one or more investors. Their investment to the business is in the form of loan that secured by the equity. (Thomas Ajaya, Dec 2010) The disadvantage of the equity financing is the owner of the business has to pay back the interest for the investors. It means that the profit of the business is being share among the owner and the investors. And the business owner may probably lose completely control and autonomy of the business because equity financing is depends on ratio of the investment between the owner and the investor. If the investment of the investor is more than the owner then the owner of the business may take risk to lose the autonomy of the business. (Rosemary Peavler) Debt Financing Debt financing, in the other words, is another type form of loan. In simple words, debt financing is some kind of borrowing action from a lender or investor that must be repaid with interest with certain fixed amount in the future and it does not dilute the ownership of the company. Instead of that, the charges of interest rate on the borrowed funds also proportionally reflect the level of risk that the lender might be face by provided funds. For instance, most of the lender or investor, they will charged a higher interest rate of a new start up company compared to the company which has shown a profit for several years. There are several types possible methods for debt financing are available for small business such as private placement of bonds, convertible debentures, industrial development bonds, and leveraged buyouts. Besides, Debt financing also can be classified in short-term which has a maturity shorter than two years, long-term which has a maturity longer than one year o r a credit line for more immediate borrowing needs. For most of the methods that have been mentioned above, they are admitted by the co-signers, guaranteed by the government, or secure by the collateral. Pros and Cons of Debt Financing Like the equity financing, debt financing also has both advantages and disadvantages. The main advantage is that a greater degree of financial freedom is provided for debt financing business owner if compared to the equity financing. When the borrower has no further claim on the business, the loan repayment period are limited for debt obligations. Whereas for the equity financing, the investorsacirc;â‚ ¬Ã¢â€ž ¢ claim does not end until their stock are completely sold off. In addition, a debt that paid on time can increase a businessacirc;â‚ ¬Ã¢â€ž ¢s credit rating and can be making it easier to obtain other types of financing in the future. Furthermore, debt financing tends to be more expensive over the short-term, and less expensive over the long-term when compared to equity financing. On the other hand, the main disadvantage of debt financing is that the regular monthly payment of principal and interest of the loan are required. It mean that, when a business is in shorta ge, meaning that the business are facing the cash flow problem which are could cause the business unable to making payment for loan to the borrower and the penalties for late or missed payment were charged due to the late or missed payment. When the business fails to making payment on time, it may adversely affect the businessacirc;â‚ ¬Ã¢â€ž ¢s credit rating and its ability to obtain future financing. Finally, the amount of fund for a small business may be obtain through debt financing is possible to be limited and it may caused them need to use other sources of financing at the same time as well. Recommendation For the business like IFCA Sdn Bhd which is a medium sized manufacturing company that is more suitable to use debt financing compared to the equity financing. Since the IFCA Company is in form of Sdn Bhd, because it cannot issue public shares to get the funds so that the easier way that could get fund from others is using debt financing. Besides, if the IFCA Sdn Bhd is using debt financing although it needs to repay loan for several years but it bring the benefit to the company which is tax deductible because of the payment of loan interest. In overall, debt financing is considered a valuable option for IFCA Sdn Bhd to begin their business. But if there is carrying too much debt for the company will affect the businessacirc;â‚ ¬Ã¢â€ž ¢s credit rating and its ability to obtain future financing and may cause the business to encounter severe cash flow problem. Therefore, it is best to use combination of different form of financing to spread out the risk and facilitate future fundin g efforts.