Zizek on Ideology and the Relationship Between Ideology and “The Real”

Zizek on Ideology and the Relationship Between Ideology and â€Å"The Real† ` CMNS 410 Professor Rick Gruneau December 13, 2011 Zizek on Ideology and the Relationship Between Ideology and â€Å"The Real† Slavoj Zizek is one of the leading theorists on ideology since the 1990’s and his conceptions of the real versus the symbolic versus the imagined are of particular importance when dissecting the question ‘what is ideology? Zizek’s critique of ideology and attempt to unpack it’s inner workings is fascinating, he is a powerful intellectual who aims to expose the †fake† workings of society. In this paper I will outline Zizek’s definition and approach to the study of ideology, paying particular attention to the relationships he draws between ideology and â€Å"the real,† as opposed to â€Å"the imagined† and â€Å"the symbolic†. Zizek opens the book Mapping Ideology (1994) with the introduction â€Å"The Sp ectre of Ideology†, where he defines and openly criticizes the idea of ideology and its illusory personality. First he presents us with the idea that ideology is a sort of matrix, â€Å"a generative matrix that regulates the relationship between visible and non-visible, imaginable and non-imaginable, as well as changes in that relationship† (italics mine, p. 1). He further explains not everything that seems to be ideological, necessarily is, claiming that unless there is a link to power relations in the social realm he does not consider something to be ideological. He points out that sometimes what we consider to be ideological in fact is not; but also how at other times, things which we may not perceive to be ideological, actually maintain a very strong ideological orientation. He states that the â€Å"starting point of the critique of ideology has to be the full acknowledgment of the fact that it is easily possible to lie in the guise of truth† – ideology that is – and this is an important realization for it ispels a common misconception we have of ideology, especially here in the west that, ideology is about lying or misleading others and society. Instead Zizek posits the idea that the content of a message is not what makes it ideological, but instead it is the â€Å"the way this content is related to the subjective position implied by its own process of enunciation† that makes it so (Zizek 1994, p. 8). In other words, regardless of whether the content (of a message or object or interaction) is true or false, it becomes ideological the moment that content functions to achieve â€Å"some relation of social domination† and even more importantly, he adds â€Å"in an inherently non-transparent way†, reiterating that often times ideology is in fact of a misleading nature but not necessarily in content (italics mine, p. 8); it is from this standpoint that we can begin to understand and critique the concept of ideology. It is important to note here, although Zizek stresses the importance of recognizing dynamics of power relations (rather than content) which constitutes ideology, he warns this can also be disadvantageous if it reduces â€Å"the cognitive value of the term ‘ideology’ and makes it into a mere expression of social circumstances† (p. 9). Considering this, as Gerofsky (2010) explains, Zizek takes on Hegel’s theory of the triad as a heuristic for further developing the theory of ideology, which is something I will address later in this paper, after we go a little bit deeper in defining ideology. According to Zezik then, a necessary condition for something to be ideological is that there must be a relation or motivation to power in some way, and it must be done so in a way which is not apparent to the addressees (Zizek, 1994). However this is a rather general and overarching consideration when defining the term ideology and it is important to deconstruct the term even further before we proceed in analyzing its inner workings and effect on society. Zizek states â€Å"ideology is a systematically distorted communication: a text in which under the influence of unavowed social interests (of domination, etc. a gap separates its ‘official,’ public meaning from its actual intention – that is to say, â€Å"we are dealing with an unreflected tension between the explicit enunciated content of the text and its pragmatic presuppositions† (Zizek, 1994, p. 10). Ideology is a system, he argues, of principles, views, theories â€Å"destined to convince us of its ‘truth’, yet actually serving some unavowed particular power interest† (p. 10). An example Zizek presents to illustrate this point is the way media portrayed the conflict and cause of the Bosnian war. News coverage consisted of innumerable accounts of the histories of not only Yugoslavia but â€Å"the entire history of the Balkan’s from medieval times† (p. 5). This incredible amount of information, of the struggles and relations between Bosnia and other countries over decades, if not centuries, gives audiences the impression that they must know and understand all the background information of this issue if they are to have an opinion on it or take sides, again presenting countless hours of information and debate on the issue. Zizek explains that although this is a sort of inversion of what we normally constitute as ideological messaging, and it is unlike the misrepresentation and incessant demonization of Saddam Hussein which was circulated to give justice to entering into the Iraq war, the Bosnian war ideological messaging that took place is in fact â€Å"more cunning,† the over exaggerated and false demonization of Saddam Hussein. ecause â€Å"to put it somewhat crudely, the ‘evocation of the complexity of circumstances’ serves to [defer] us from the responsibility to act† (p. 5). He explains that instead of withholding information (as the media most often does), or misrepresenting information (Saddam Hussein), in the case of the Bosnian war the media over saturates audiences with information to the point of immobilizing them to make a decision or take action against the fact that this war is spurred by political, economic and monetary power interests. Zizek explains the purpose of going into war was portrayed as a need to improve unacceptable human rights conditions in the country, and although human rights conditions may very well be unacceptable in that country, and then improve as a result of the invasion, the true motivations for that war (power, domination, money) were kept hidden. This also illustrates the point made earlier about ideology not necessarily needing to be false in its information, but rather hidden in motive, for the information they presented was by no means false or limited, it was excessive, which proves to be just as debilitating a strategy on the general public. Zizek’s examples and definitions of ideology discussed above demonstrate the division of ideology from Marx’s false consciousness theory (Gerofsky, 2010), but perhaps one of the most important classifications Zizek makes in the realm of ideology, is its connection to dislocation (dislocating truth from falsity) and how this relates to the idea of â€Å"the Real† (Stavrakakis,1997). Coming from the Lacanian theoretical background, the concept of Real versus Symbolic versus Imaginary is an integral part of Zizek’s theory, one which sets him apart from traditional conceptions of ideology. The question of the Real also cannot be separated from the dislocation and presentation of the truth, so these two must be considered together in asserting the concept of ideology. Zizek’s Real draws attention to a fascinating idea, that there is a difference between what is actually real in our world and what is simply a created real by our social structure and by society (Stavrakakis, 1997). The Real, the true real, is â€Å"the part of our world as revealed in our experience, which escapes our attempts to symbolize and represent it in a final way† (1997, p. ). The real is the raw and unstructured experience of what is not yet symbolized or imaged by our social structure, by language, by symbols, and it in fact cannot be symbolized in such a way. Unlike the social reality, the true Real is impossible to represent, explains Stavrakaki of Zizek’s theory, impossible to master or symbolize, whereas the social reality is nothing but symbolism and our desire to categ orize any part of our experience into a definition or material conception of some sort. The real is not only opposed to what is â€Å"socially constructed† as real, the symbolic, but also it is even farther removed from the imaginary, which falls farthest away on the spectrum, from true reality. The symbolic comes closer to the Real but there is still a gap and something will always be missing from the symbolic real for language can never be a full representation of the real, the true Real however is always in its place. The symbolic real, however is still of importance to Zizek, for it plays the largest role in our society and is perhaps the integral component to ideology in the most general sense. The symbolic, although generally in the dimension of lauguage, Lacan (who’s theories Zizek has based his own theories of ideology on) does not describe the symbolic as solely equal to language, because linguistiscs are also present in the realm of the imaginary sphere (Lucaites & Biesecker, 1998). The symbolic rather, is about the relationship to the â€Å"Other†, it is about difference and the signifiers which create a symbolic order. For Lacan the symbolic is characterized by the absence of any fixed relations between signifier and signified† (Lucaites & Biesecker, 1998). Lastly there is the realm of the imaginary, when Lacan discusses this stage he refers to the formation of the ego. Identification is an important part of the imaginary, for â€Å"the ego is formed by identifying with the counterpart or specular image† (Lucaites & Biesecker, 1998). The ego, fundamentally narcissistic, is centered on identification with alienation and this alienation is another feature of the imaginary. The imaginary is most fundamentally, however, a constitution of surface appearances, ones which are formed in deception as part of the social order. Going back to Zizek’s theory on ideology, he suggests that one of the most problematic areas of the concept, is that we as theorists, try to escape from the grip of ideology in order to observe the world from an objective position, however the moment we feel we have managed to take up a position of truth, from which we can condemn the lie of an ideology, we instantly fall back into the grip of ideology again because our understanding of the concept is structured on a binary arrangement, which is constantly playing on this relationship between reality and ideology. It is such the issue of ideology, that the moment we feel we are in the realm of truth, at last, we are in fact instantly back into the ideological exchange, without recognizing it (Stavrakakis, 1997). Zezik does not offer a solution to this, however he offers a way to counter the problem, and this is where the concept of the Real (vs Symbolic vs Imaginary) comes into play, to help us recognize and step outside the atmosphere of ideology that surrounds us. Instead of the binary relationship between reality and ideology, now there is a three way relationship. Zizek favours the Real over the other two constructs because he argues, the symbolic, although it is representing â€Å"reality† it is in fact where â€Å"fiction assumes the guise of truth† (Stavrakakis, p. 3), and the imaginary construct, is of course even farther away from that reality, therefore the Real should be the focus of our understanding. The Real is the â€Å"only non-ideological position available,† and although Zizek does not claim to offer access to the â€Å"objective truth of things†, he explains we must begin with assuming the existence of ideology in every aspect of our society, and to take up an actively critical attitude towards it. This Stavrakakis argues is the main goal of Zizek’s theory, to expose the need for constant critique of the ideological realm, especially in a time where our society has proclaimed that ideology is a thing of the past and no longer relevant in today’s world. Zizek’s theory of ideology is a contemporary one which moves beyond traditional definitions of this concept and is not concerned with the way ideological practices worked in the past and in history, instead he is intrigued with the here and now and argues strongly that the concept of ideology is far from extinct in today’s society – contrary to what many would like to believe. And he explains that rather than discarding the notion completely, what we need to do to understand today’s politics in a completely new way of looking at it and defining what it means to be in ideological space and time. Those who believe we are past the concept of ideology, he argues, are in an â€Å"archeological fantasy† and this is only a sign of the greater ability of ideology to ingrain itself without our recognition. In some of his famous presentations Zizek talks about the ideological meaning ingrained even in the simplest of human object and appliances, ones we don’t even recognize contain an ideological message. His famous example, and one he self critically acknowledges to be some sort of anal fixation which he needs to address, is the example of toilets and how they are constructed in different ideological environments. In France he explains, toilets are constructed with the hole at the back, so that when used, the excrement falls directly in the hole and disappears; he equates this with France’s extremely liberal ideology – out of sight out of mind. In Germany, the toilets are constructed with the hole at the front, in a way that holds the excrement on a shelf (not in water or instantly disappearing) but rather in a way for the individual to see and observe the specimen for worms and any other diseases; he explains this is indicative of the strongly onservative ideology of Germany, where everything is business and completed as necessary. In the Anglo-Saxon world, specifically in America, he explains toilets are somewhere in between, when used the excrement falls in the water but still remains, it is not completely hidden but also not completely displayed; this shows the median position the Anglo-Saxon society usually takes on, not too extreme in either respect (Zizek presentation, You tube. com). This rather disgusting but nonetheless interesting observation does an excellent job of portraying his theory on ideology. First, ideology is very much still at play in our society and should be actively observed and considered (in order to minimize any negative and violent effects it may pertain), and secondly, in order to even be able to recognize the workings of ideology in our everyday lives, we have step outside of our customary reality to which we are so well accustomed to, for this symbolic reality is not the Real, and in taking ourselves out of the imaginary and symbolic which appears to be truth and reality, we can then perhaps attempt to get a true glimpse of what he calls the Real. References Gerofsky, S. (2010). The impossibility of ‘real-life' word problems (according to Bakhtin, Lacan, Zizek and Baudrillard). Discourse: Studies In The Cultural Politics Of Education, 31(1), 61-73. doi:10. 1080/01596300903465427 Lucaites, J. , & Biesecker, B. A. (1998). Rhetorical Studies and the ‘New Psychoanalysis: What's the Real Problem? Or Framing the Problem of the Real. Quarterly Journal Of Speech, 84(2), 222. Stavrakakis, Y. (1997). Ambiguous ideology and the Lacanian twist. Journal of the Centre for Freudian Analysis and Research, 8, 117-30. Zizek, S. (1994a). The spectre of ideology. In S. Zizek (Ed. ), Mapping ideology (pp. 1-33). London & New York: Verso.

The Return: Shadow Souls Chapter 21

Pandemonium. Elena whipped her head up, confused as to whether she was supposed to be the repentant slave any longer. The community leaders were all babbling at one another, pointing fingers, throwing up their hands. Damon had physically restrained the Godfather, who seemed to regard his part in the ceremony as concluded. The crowd was hooting and cheering. It looked as if there would be another fight; this time between Damon and the Godfather's men, especially the one called Clewd. Elena's head was whirling. She could catch only disjointed phrases. † – only six strokes and promised me that I could administer – † Damon was shouting. † – really think that these little flunkies tell the truth?† someone else – probably Clewd – was shouting back. But isn't that exactly what the Godfather was, too? Just a bigger, more frightening, and, undoubtedly, more efficient flunky who reported to someone higher up, and didn't cloud his mind with dope-smoke? Elena thought; and then ducked her head hastily as the fat man glanced toward her. She could hear Damon again, this time clearly above the hubbub. He was standing by the Godfather. â€Å"I had believed that even here there was some honor once a bargain was struck.† His voice made it obvious that he no longer thought negotiations were possible and that he was about to go on the attack. Elena tensed, horrified. She had never heard such open menace in his speaking voice. â€Å"Wait.† It was in the Godfather's lackadaisical tones, but it caused an instant of silence in the babble. The fat man, having removed Damon's hand from his arm, turned his head back toward Elena. â€Å"I will waive, for my part, the participation of my nephew Clewd. Diarmund, or whoever you were, you are free to punish your own slave with your own tools.† Suddenly, surprisingly, the old man was brushing bits of gold out of his beard and speaking directly to Elena. His eyes were ancient, tired, and surprisingly discerning. â€Å"Clewd is a master at whipping, you know. He has his own little invention. He calls it the cat's whiskers and one blow can flay the skin from neck to hip. Most men die from ten lashes. But I'm afraid he'll be disappointed today.† Then exposing surprisingly white and even teeth, the Godfather smiled. He extended to her the bowl of golden sweetmeats he'd been eating. â€Å"You might as well taste one before your Discipline. Go on.† Afraid to try one, afraid not to, Elena took one of the irregular pieces and popped it in her mouth. Her teeth crunched pleasantly. A walnut half! That's what the mysterious sweets were. A delicious half walnut dipped in some kind of sweet lemon syrup, with bits of hot pepper or something like that clinging to it, all gilded with that edible gold stuff. Ambrosia! The Godfather was saying to Damon, â€Å"Do your own ‘discipline,' boy. But don't neglect to teach the girl how to cover her thoughts. She has too much wit to be wasted here in a slum-brothel. But then why do I not think she wishes to become a famous courtesan at all?† Before Damon could answer or Elena look up from her genuflection, he was gone, carried by palanquin bearers to the only horse-drawn carriage Elena had seen in the slums. By now the arguing, gesticulating civic leaders, egged on by Young Drohzne, had come to a sullen agreement. â€Å"Ten lashes, and she need not strip, and you may give them,† they said. â€Å"But our final word is ten. The man who negotiated with you has no more power to argue.† Almost casually, one lifted by a tuft of hair a bodiless head. Absurdly, it was crowned with dusty leaves in anticipation of the banquet after the ceremony. Damon's eyes flared with true rage that set objects around him vibrating. Elena could feel his Power like a panther rearing back against a leash. She felt as if she were speaking against a hurricane which cast every word back into her throat. â€Å"I agree to it.† â€Å"What?† â€Å"It's over, Da – Master Damon. No more yelling. I agree.† Now, as she prostrated herself on the carpets before Drohzne, there was a sudden keening of women and children and a fusillade of pellets aimed – sometimes badly – at the smirking slave owner. The train of her dress was spread behind her like a bride's, the pearl overskirt making the underskirt a shimmering burgundy in the eternal red light. Her hair had fallen free of its high knot, making a cloud around her shoulders that Damon had to part with his hands. He was shaking. From fury. Elena didn't dare look at him, knowing that their minds would rush together. She was the one who remembered to say her formal speech before him and Young Drohzne so this entire farce would not have to be reenacted. Say it with feeling, her drama teacher, Ms. Courtland, had always excoriated the class. If there was no feeling in you there could be none in the audience. â€Å"Master!† Elena shouted in a voice that was loud enough to be heard above the women's lamentations. â€Å"Master, I am but a slave, not fit to address you. But I have trespassed and I accept my punishment eagerly – yea, eagerly, if it will restore to you but one hairsbreadth of the respectability you enjoyed before my unwonted evildoing. I beg you to punish this disgraced slave who lies like discarded offal in your gracious path.† The speech, which she had shouted in the unvarying glassy tones of someone who had been taught each word by rote, hadn't actually needed to be more than four words, â€Å"Master, I beg forgiveness.† But no one seemed to have recognized the irony that Meredith had put into it, or to find it amusing. The Godfather had accepted it; Young Drohzne had already heard it once, and now it was Damon's turn. But Young Drohzne wasn't finished yet. Smirking at Elena, he said, â€Å"Here's where you find out, Missy. But I want to see that ash rod before you use it!† – stumbling to Damon. A few practice swishes and blows to the cushions surrounding them (which filled the air with ruby-colored dust) satisfied him that the rod was all that even he could want. Mouth visibly watering, he settled on the gold couch, taking in Elena from head to toe. And finally the time had come. Damon couldn't put it off any longer. Slowly, as if every step was part of a play that he hadn't rehearsed properly, he sidled alongside Elena to get an angle. Finally, as the gathered crowd became restless, and the women showed signs of losing themselves in drink, rather than in keening, he picked his spot. â€Å"I ask forgiveness, my master,† Elena said in her no-expression voice. If left to himself, she thought, he wouldn't even have remembered the necessities. Now, indeed, was the time. Elena knew what Damon had promised her. She also knew that a lot of promises had been broken that day. For one thing, ten was almost twice six. She wasn't looking forward to this. But when the first blow came, she knew that Damon wasn't one of the promise-breakers. She felt a dull thud, and a numbness, and then, curiously, a wetness which had her glancing up through the latticework of boards above them for clouds. It was disconcerting to realize that the wetness was her own blood, spilled without pain, running down her side. â€Å"Make her count them,† Young Drohzne slurred in a snarl, and Elena said â€Å"One† automatically, before Damon could put up a fight. Elena went on counting in the same clear, unaffected voice. In her mind she wasn't here, in this foul-smelling horrible gutter at all. She was lying with her elbows propped up to support her face, and looking down into Stefan's eyes – those spring-green eyes that would never be old, no matter how many centuries he accumulated. She was dreamily counting for him, and ten would be their signal to jump up and begin the race. It was raining gently, but Stefan was giving her a handicap, and soon, soon she would scramble off him and run away through lush green grass. She would make this a fair race and really put her muscle into it, but Stefan, of course, would catch her. Then they would go down on the grass together, laughing and laughing as if they were having hysterics. As for the vague, far-off sounds of wolflike leers and drunken snarls, even they were gradually changing. It all had to do with some silly dream about Damon and an ash rod. In the dream, Damon was swinging hard enough to satisfy the most exacting of onlookers, and the blows, which Elena could hear in the increasing silence, sounded more than hard enough, and made her feel a bit nauseated when she reflected that they were the sound of her own skin splitting, but she felt no more than dull cuffs up and down her back. And Stefan was drawing up her hand to kiss! â€Å"I'll always be yours,† Stefan said. â€Å"We belong together every time you dream.† I'll always be yours, Elena told him silently, knowing he would get the message. I may not be able to dream of you all the time, but I am always with you. Always, my angel. I'm waiting for you, Stefan said. Elena heard her own voice say â€Å"Ten,† and Stefan kissed her hand again and was gone. Blinking, bewildered, and confused by the sudden inrush of noises, she sat cautiously up, looking around. Young Drohzne was hunched into himself, blind with fury, disappointment, and more liquor than even he could stand up under. The wailing women had long ago gone silent, awed. The children were the only ones who still made any noise, climbing up and down on the boards, whispering to one another and running if Elena should happen to glance their way. And then, with an entire lack of ceremony, it was over. When Elena first stood up the world made a complete double circle around her and her legs folded. Damon caught her, and called to the few young men still conscious and inclined to look at him, â€Å"Give me a cape.† It wasn't a request, and the best-dressed of the men, who seemed to have been slumming, tossed him a heavy cape, black, lined with greenish blue, and said, â€Å"Keep it. The performance – marvelous. Is it a hypnotist's act?† â€Å"No performance,† Damon snarled, in a voice that stopped the other slummers in the act of holding out business cards. â€Å"Take them,† Elena whispered. Damon snatched up the cards in one hand, ungraciously. But Elena forced herself to toss the hair off her face and smile slowly, heavy-lidded, at the young men. They smiled somewhat timidly back. â€Å"When you – ah – perform again†¦Ã¢â‚¬  â€Å"You'll hear,† Elena called to them. Damon was already carrying her back to Dr. Meggar, surrounded by the inevitable entourage of children plucking at their cloaks. It was only then that it occurred to Elena to wonder why Damon had asked for a cloak from some strangers, when he, in fact, was already wearing one. â€Å"They will be having ceremonies somewhere, now that there are this many of them,† Mrs. Flowers said in genteel distress as she and Matt sat and sipped herbal tea in the boardinghouse parlour. It was dinnertime, but still quite light outside. â€Å"Ceremonies to do what?† Matt asked. He had never made it to his parents' house since he'd left Damon and Elena more than a week ago to come back to Fell's Church. He'd stopped by Meredith's house, which was on the edge of town, and she'd convinced him to come by Mrs. Flowers's first. After the conversation the three of them had had with Bonnie, Matt had decided it was best to be â€Å"invisible.† His family would be safer if no one knew that he was still in Fell's Church. He would live at the boardinghouse, but none of the children who were making all the trouble would realize that. Then, with Bonnie and Meredith safely gone to meet Damon and Elena, Matt could be a sort of secret operative. Now he almost wished he'd gone with the girls. Trying to be a secret operative in a place where all the enemies seemed to be able to hear and see better than you could, as well as to move much faster, hadn't turned out to be nearly as helpful as it had sounded. He spent reading most of the time the Internet blogs that Meredith had marked, looking for clues that might do them some good. But he hadn't read of the need for any kind of ceremonies. He turned to Mrs. Flowers as she thoughtfully sipped her tea. â€Å"Ceremonies for what?† he repeated. With her soft white hair and her gentle face and vague, amiable blue eyes, Mrs. Flowers looked like the most harmless little old lady in the world. She wasn't. A witch by birth, and a gardener by vocation, she knew as much about black magic herbal toxins as about white magic healing poultices. â€Å"Oh, doing generally unpleasant things,† she replied sadly, staring into the tea leaves in her cup. â€Å"They're partly like pep rallies, you know, to get everyone all worked up. They probably also do some small black magic there. Some of it is by way of blackmail and brainwashing – they can tell any new converts that they are guilty now by reason of attending the meetings. They might as well give in and become fully initiated†¦that sort of thing. Very unpleasant.† â€Å"But what kind of unpleasant?† Matt persisted. â€Å"I really don't know, dear. I never went to one of them.† Matt considered. It was almost 7:00, which was curfew for children under eighteen. Eighteen seemed to be the oldest that a child could be and become possessed. Of course, it wasn't an official curfew. The sheriff's department seemed to have no idea of how to deal with the curious disease that was working its way through the young girls of Fell's Church. Scare them straight? It was the police that were frightened. One young sheriff had come tearing out of the Ryan house to be sick after seeing how Karen Ryan had bitten off the heads of her pet mice and what she had done with the rest of them. Lock them away? The parents wouldn't hear of it, no matter how bad their child's behavior was, how obvious it was that their kid needed help. Children who were towed off to the next town for an appointment with a psychiatrist sat demurely and spoke calmly and logically†¦for the entire fifty minutes of their appointment. Then, on their way back they took revenge, repeating everything their parents said in perfect mimicry, making startlingly real-sounding animal noises, holding conversations with themselves in Asian-sounding languages, or even resorting to the clich but still chilling backward-talking routine. Neither ordinary discipline nor ordinary medical science seemed to have an answer to the childrens' problem. But what frightened parents the most was when their sons and daughters would disappear. Early on, it was assumed that the children went to the cemetery, but when adults tried to follow them to one of their secret meetings, they found the cemetery empty – even down to Honoria Fell's secret crypt. The children seemed to have simply†¦vanished. Matt thought he knew the answer to this conundrum. That thicket of the Old Wood still standing near the cemetery. Either Elena's powers of purification had not reached this far, or the place was so malevolent that it had been able to resist her cleansing. And, as Matt knew well, the Old Woods were completely under the domination of the kitsune by now. You could take two steps into the thicket and spend the rest of your life trying to get out. â€Å"But maybe I'm young enough to follow them in,† he said now to Mrs. Flowers. â€Å"I know Tom Pierler goes with them and he's my age. And then so were the ones who started it: Caroline gave it to Jim Bryce, who gave it to Isobel Saitou.† Mrs. Flowers looked abstracted. â€Å"We should ask Isobel's grandmother for more of those Shinto wards against evil she blessed,† she said. â€Å"Do you think you could do that sometime, Matt? Soon we'll have to ready ourselves for a barricade, I'm afraid.† â€Å"Is that what the tea leaves say?† â€Å"Yes, dear, and they agree with what my poor old head says, too. You might want to pass the word on to Dr. Alpert as well so she can get her daughter and grandchildren out of town before it's too late.† â€Å"I'll give her the message, but I think it's going to be pretty hard tearing Tyrone away from Deborah Koll. He's really stuck on her – hey, maybe Dr. Alpert can get the Kolls to leave, too.† â€Å"Maybe she can. That would mean a few less children to worry about,† Mrs. Flowers said, taking Matt's cup to peer into it. â€Å"I'll do it.† It was weird, Matt thought. He had three allies now in Fell's Church and they were all women over sixty. One was Mrs. Flowers, still vigorous enough to be up every morning taking a walk and doing her gardening; one was Obaasan – confined to bed, tiny and doll-like, with her black hair held up in a bun – who was always ready with advice from the years she had spent as a shrine maiden; and the last was Dr. Alpert, Fell's Church's local doctor, who had iron gray hair, burnished dark brown skin, and an absolutely pragmatic attitude about everything, including magic. Unlike the police, she refused to deny what was happening in front of her, and did her best to help alleviate the fears of the children as well as to advise the terrified parents. A witch, a priestess, and a doctor. Matt figured that he had all his bases covered, especially since he also knew Caroline, the original patient in this case – whether it was possession by foxes or wolves or both, plus something else. â€Å"I'll go to the meeting tonight,† he said firmly. â€Å"The kids have been whispering and contacting each other all day. I'll hide in the afternoon someplace where I can see them going into the thicket. Then I'll follow – as long as Caroline or – God help us, Shinichi or Misao – isn't with them.† Mrs. Flowers poured him another cup of tea. â€Å"I'm very worried about you, Matt, dear. It seems to me to be a day of bad omens. Not the sort of day to take chances.† â€Å"Does your mom have anything to say about it?† Matt asked, genuinely interested. Mrs. Flowers's mother had died sometime around the beginning of the 1900s, but that hadn't stopped her from communicating with her daughter. â€Å"Well, that's just the thing. I haven't heard a word from her all day. I'll just try one more time.† Mrs. Flowers shut her eyes, and Matt could see her crepe-textured eyelids move around as she presumably looked for her mother or tried to go into a trance or something. Matt drank his tea and finally began to play a game on his mobile. At last Mrs. Flowers opened her eyes again and sighed. â€Å"Dear Mama (she always said it that way, with the accent on the second syllable) is being fractious today. I just can't get her to give me a clear answer. She does say that the meeting will be very noisy, and then very silent. And it's clear that she feels it will be very dangerous as well. I think I'd better go with you, my dear.† â€Å"No, no! If your mother thinks it's that dangerous I won't even try it,† Matt said. The girls would skin him alive if anything happened to Mrs. Flowers, he thought. Better to play it safe. Mrs. Flowers sat back in her chair, seeming relieved. â€Å"Well,† she said at last, â€Å"I suppose I'd better get to my weeding. I have mugwort to cut and dry, too. And blueberries should be ripe by now, as well. How time flies.† â€Å"Well, you're cooking for me and all,† Matt said. â€Å"I wish you'd let me pay you bed and board.† â€Å"I could never forgive myself! You are my guest, Matt. As well as my friend, I do so hope.† â€Å"Absolutely. Without you, I'd be lost. And I'll just take a walk around the edge of town. I need to burn off some energy. I wish – † He broke off suddenly. He'd started to say he wished he could shoot a few hoops with Jim Bryce. But Jim wouldn't be shooting hoops again – ever. Not with his mutilated hands. â€Å"I'll just go out and take a walk,† he said. â€Å"Yes,† said Mrs. Flowers. â€Å"Please, Matt dear, be careful. Remember to take a jacket or Windbreaker.† â€Å"Yes, ma'am.† It was early August, hot and humid enough to walk around in swimming briefs. But Matt had been raised to treat little old ladies in a certain way – even if they were witches and in most things sharp as the X-acto knife he slipped into his pocket as he left the boardinghouse. He went outside, then, by a side route, down to the cemetery. Now, if he just went over there, where the ground dipped down below the thicket, he'd have a good view of anyone going into the last remnant of the Old Wood while no one on the path below could see him from any angle. He hurried toward his chosen hide noiselessly, ducking behind tombstones, keeping alert for any change in birdsong, which would indicate that the children were coming. But the only birdsong was the raucous shriek of crows in the thicket and he saw no one at all – – until he slipped into his hideout. Then he found himself face-to-face with a drawn gun, and, behind that, the face of Sheriff Rich Mossberg. The first words out of the officer's mouth seemed to come entirely by rote, as if someone had pulled a string on a twentieth-century talking doll. â€Å"Matthew Jeffrey Honeycutt, I hereby arrest you for assault and battery upon Caroline Beula Forbes. You have the right to remain silent – â€Å" â€Å"And so do you,† Matt hissed. â€Å"But not for long! Hear those crows all taking off at once? The kids are coming to the Old Wood! And they're close!† Sheriff Mossberg was one of those people who never stop speaking until they are finished, so by this time he was saying: â€Å"Do you understand these rights?† â€Å"No, sir! Mi ne komprenas Dumbtalk!† A wrinkle appeared between the sheriff's eyebrows. â€Å"Is that Italian lingo you're trying on me?† â€Å"It's Esperanto – we don't have time! There they are – and, oh, God, Shinichi's with them!† The last sentence was spoken in the barest of whispers as Matt lowered his head, peeking through the tall weeds at the edge of the cemetery without stirring them. Yes, it was Shinichi, hand in hand with a little girl of maybe twelve. Matt recognized her vaguely: she lived up near Ridgemont. Now, what was her name? Betsy, Becca†¦? There was a faint anguished sound from Sheriff Mossberg. â€Å"My niece,† he breathed, surprising Matt that he could speak so softly. â€Å"That, in fact, is my niece, Rebecca!† â€Å"Okay, just stay still and hang on,† Matt whispered. There was a line of children following behind Shinichi just as if he were some sort of Satanic Pied Piper, with his red-tipped black hair shining and his golden eyes laughing in the late-afternoon sunlight. The children were giggling and singing, some of them in sweet nursery school voices, a remarkably twisted version of â€Å"Seven Little Rabbits.† Matt felt his mouth go dry. It was agony to watch them march into the forest thicket, like watching lambs riding up a ramp into an abattoir. He had to commend the sheriff for not trying to shoot Shinichi. That would really have caused all hell to break loose. But then, just as Matt's head was sagging in relief as the last of the children entered the thicket, he jerked it back up again. Sheriff Mossberg was preparing to get up. â€Å"No!† Matt grabbed his wrist. The sheriff pulled away. â€Å"I have to go in there! He's got my niece!† â€Å"He won't kill her. They don't kill the children. I don't know why, but they don't.† â€Å"You heard what sort of filth he was teaching them. He'll sing a different tune when he sees a semiautomatic Glock pistol aimed at his head.† â€Å"Listen,† Matt said, â€Å"you've got to arrest me, right? I demand that you arrest me. But don't go into that Wood!† â€Å"I don't see any proper Wood,† the sheriff said with disdain. â€Å"There's barely room in that stand of oak trees for all those kids to sit down. If you want to be of some use in your life, you can grab one or two of the little ones as they come running out.† â€Å"Running out?† â€Å"When they see me, they're going to scatter. Probably burst out in all directions, but some of 'em will take the path they used to go in. Now are you going to help or not?† â€Å"Not, sir,† Matt said slowly and firmly. â€Å"And – and, look – look, I'm begging you not to go in there! Believe me, I know what I'm talking about!† â€Å"I don't know what kind of dope you're on, kid, but in fact I don't have time to talk any more right now. And if you try to stop me again† – he swung the Glock to cover Matt – â€Å"I'll cite you for another account of trying to obstruct justice. Get it?† â€Å"Yeah, I get it,† Matt said, feeling tired. He slumped back into the hide as the officer, making surprisingly little noise, slipped out and made his way down to the thicket. Then Sheriff Rich Mossberg strode in between the trees and was lost to Matt's field of vision. Matt sat in the hide and sweated for an hour. He was having trouble staying awake when there was a disturbance in the thicket and Shinichi came out, leading the laughing, singing children. Sheriff Mossberg didn't come out with them.

A Look into Edna St. Vincent Millay’s Poem

Vincent Millay could be justified by the fact that readers can easily relate to it because it talks about a universal theme, which is love. Although it reeks of regret and loneliness, the poet effectively successfully used palpable symbols and words to describe the past events that transpired in her life. In the poem, the speaker casts herself as a â€Å"lonely tree†. One writer, Epstein (2001) proclaims that this poem is â€Å"a summing up of [the author’s] love life to date, and an occasion to invoke the classic themes of elegy, the tempus fugit and the ubi sunt† (p. 139): What lips my lips have kissed, and where, and why I have forgotten, and what arms have lain Under my head till morning . . . . . . . . . . . . . . . . . . . . . . And in my heart there stirs a quiet pain For unremembered lads that not again Will turn to me at midnight with a cry. Thus in the winter stands the lonely tree, Nor knows what birds have vanished one by one, Yet knows its boughs more silent than before. It seems that the speaker in the poem is an aging lady signified by the songless tree. Indeed, she is an epitome of loneliness and regret, one that we might be tempted to read as a prototype of abandoned womanhood, pathetic and powerless. Male desire in the love sonnets where the woman as a speaker always masquerades feminine weakness and sentimentality; often beseeching, and consumed by desire. However, when a male lover speaks, it would imply â€Å"authority of suffering and, perhaps more importantly, with the authority of convention†. When Millay masquerades as a male poet masquerading as a lovesick woman, the â€Å"sense of where sincerity meets gesture and how authority aligns itself with gender is confused† (Freedman, 1995, p. 113). In its structure, the poem is classified as a sonnet that has a particular rhyming pattern: abbaabba cdedce. The poem uses alliteration and assonance. It is also rich in naturally-occurring symbols, which all readers can easily connect. The poem begins with a one-sentence octave that presents the situation in which the narrator finds herself–inside a house during the rain, reminiscing about her past and forgotten lovers. The inverted sentence structure of the first two lines almost suggests a question rather than a statement: How many lovers were there? The alliterations in the first line additionally emphasize the repetitiveness of the narrator’s sexual encounters. At the same time, the perfect tense mean that this phase of her life has been completed, and the body part symbolisms of lips, arms, and head imply her distance from the experience. In the third line, Millay moves to the present tense, where she describes the memories of her lovers (using a ghost metaphor) aroused by the rain, a symbol for gloom and melancholia. These are the lovers that â€Å"tap and sigh†. The narrator seems insinuating that the lovers themselves are irrelevant. For the same reason, â€Å"Millay picks a metaphor that hints at facelessness and lack of welcome and resonates with the specific time of the midnight hour†. The central phrase in this section is â€Å"quiet pain,† an â€Å"almost-oxymoron suggesting that the narrator’s grief is muted or accepted† (Schurer, 2005). As signified by the forward movement of tenses, Millay gives the readers a slight glimpse of things to come as well: However, undeniably, she   regrets everything and she expects no intimacy in the future. In the end, the female narrator seems not interested in the identity of her lovers as in the memory of the emotions they allowed her to experience.   Despite the sadness and regret, the narrator presented peace or redemption as a â€Å"faint echo of the emotion of love from her youth† (Schurer, 2005). Despite the lonely themes and symbols, we can sense of equality in love; to the demand by women that they be allowed to enter the world of adventure and experiment in love which men have long inhabited. However, Millay does not sound to be any feminist to argue for that equality. She just makes it subtle, exhibits it in this poem and turns it into beauty. Works Cited Epstein, Daniel Mark. What Lips My Lips Have Kissed: The Loves and Love Poems of Edna St. Vincent Millay. New York: Holt, 2001. Freedman, Diane P., ed. Millay at 100: A Critical Reappraisal. Carbondale, IL: Southern Illinois University Press, 1995. Schurer, Norbert. â€Å"Millay’s what lips my lips have kissed, and where, and why†, The Explicator, 63.2 (Winter 2005): 94-97. A Look into Edna St. Vincent Millay’s Poem Vincent Millay could be justified by the fact that readers can easily relate to it because it talks about a universal theme, which is love. Although it reeks of regret and loneliness, the poet effectively successfully used palpable symbols and words to describe the past events that transpired in her life. In the poem, the speaker casts herself as a â€Å"lonely tree†. One writer, Epstein (2001) proclaims that this poem is â€Å"a summing up of [the author’s] love life to date, and an occasion to invoke the classic themes of elegy, the tempus fugit and the ubi sunt† (p. 139): What lips my lips have kissed, and where, and why I have forgotten, and what arms have lain Under my head till morning . . . . . . . . . . . . . . . . . . . . . . And in my heart there stirs a quiet pain For unremembered lads that not again Will turn to me at midnight with a cry. Thus in the winter stands the lonely tree, Nor knows what birds have vanished one by one, Yet knows its boughs more silent than before. It seems that the speaker in the poem is an aging lady signified by the songless tree. Indeed, she is an epitome of loneliness and regret, one that we might be tempted to read as a prototype of abandoned womanhood, pathetic and powerless. Male desire in the love sonnets where the woman as a speaker always masquerades feminine weakness and sentimentality; often beseeching, and consumed by desire. However, when a male lover speaks, it would imply â€Å"authority of suffering and, perhaps more importantly, with the authority of convention†. When Millay masquerades as a male poet masquerading as a lovesick woman, the â€Å"sense of where sincerity meets gesture and how authority aligns itself with gender is confused† (Freedman, 1995, p. 113). In its structure, the poem is classified as a sonnet that has a particular rhyming pattern: abbaabba cdedce. The poem uses alliteration and assonance. It is also rich in naturally-occurring symbols, which all readers can easily connect. The poem begins with a one-sentence octave that presents the situation in which the narrator finds herself–inside a house during the rain, reminiscing about her past and forgotten lovers. The inverted sentence structure of the first two lines almost suggests a question rather than a statement: How many lovers were there? The alliterations in the first line additionally emphasize the repetitiveness of the narrator’s sexual encounters. At the same time, the perfect tense mean that this phase of her life has been completed, and the body part symbolisms of lips, arms, and head imply her distance from the experience. In the third line, Millay moves to the present tense, where she describes the memories of her lovers (using a ghost metaphor) aroused by the rain, a symbol for gloom and melancholia. These are the lovers that â€Å"tap and sigh†. The narrator seems insinuating that the lovers themselves are irrelevant. For the same reason, â€Å"Millay picks a metaphor that hints at facelessness and lack of welcome and resonates with the specific time of the midnight hour†. The central phrase in this section is â€Å"quiet pain,† an â€Å"almost-oxymoron suggesting that the narrator’s grief is muted or accepted† (Schurer, 2005). As signified by the forward movement of tenses, Millay gives the readers a slight glimpse of things to come as well: However, undeniably, she   regrets everything and she expects no intimacy in the future. In the end, the female narrator seems not interested in the identity of her lovers as in the memory of the emotions they allowed her to experience.   Despite the sadness and regret, the narrator presented peace or redemption as a â€Å"faint echo of the emotion of love from her youth† (Schurer, 2005). Despite the lonely themes and symbols, we can sense of equality in love; to the demand by women that they be allowed to enter the world of adventure and experiment in love which men have long inhabited. However, Millay does not sound to be any feminist to argue for that equality. She just makes it subtle, exhibits it in this poem and turns it into beauty. Works Cited Epstein, Daniel Mark. What Lips My Lips Have Kissed: The Loves and Love Poems of Edna St. Vincent Millay. New York: Holt, 2001. Freedman, Diane P., ed. Millay at 100: A Critical Reappraisal. Carbondale, IL: Southern Illinois University Press, 1995. Schurer, Norbert. â€Å"Millay’s what lips my lips have kissed, and where, and why†, The Explicator, 63.2 (Winter 2005): 94-97.

ResultsBased Managment (MBAthesis) Essay Example | Topics and Well Written Essays - 500 words

ResultsBased Managment (MBAthesis) - Essay Example (Binnendijk, 2001, p.10) In addition, this information is also useful for the management in decision making. A large number of organisations have the following stages in their RBM programs: For successful implementation of results-based management in a development cooperation organisation, it is essential to smooth the progress of change in the organisation's culture. (Binnendijk, 2001, p.10) A culture that supports RBM should be introduced and brought in. The beliefs, moral values, mind-set and behaviours of the workforce should be aligned with the needs of results-based management to ensure successful implementation. For example, the staff should be encouraged to think and discuss results and outcomes rather than inputs. Changing an organisation's culture plays a very important role in the success of an RBM implementation. 1. I will do an extensive review of previous literature on the subject of results-based management. The focus will be on public administration sector, especially on development cooperation agencies. In this regard, websites of development 2.

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History Of Aromatherapy - Essay Example For this ancient culture, perfumes and aromatherapy were a part of daily life, with perfumed substances used in both religious rituals and in medicine. Fragrances were so important to the ancient Egyptians that one of their deities was dedicated to them. Nefertem, the God of perfume, was an important figure in the Egyptian pantheon3, and is linked to Egyptian creation myths as well as being the official patron of plant-based cosmetic and healing arts. Nefertem was most closely linked to the lotus flower, which is still an integral component of Chinese medicine in the present day. The ancient Egyptians used plant oils in religious ceremonies and rituals of all types including embalming, purifying, healing, beautifying, and bathing4. They are known to have used a number of aromatic compounds, including myrrh, frankincense, cedarwood, juniper, and coriander5. Records which date back to 4500 BC mention aromatic oils, barks, resins, and spices used in medicine, religious ritual, and embalming. Many different uses for various plant extracts are documented. For example; hayfever was treated with antimony, aloe, myrrh, and honey6. Queen Nefertiti is said to have used cleansing beauty masks made of honey, milk, and flower pollens7, and to have bathed in oils from 80 different fruits and herbs to keep her skin soft. The Egyptians are thought to have used the processes of distillation and enfleurage to extract plant oils8. The enfleurage technique involves drying flowers over a rack of lard or tallow so that the fat absorbs their scent. This technique was used to extract scent from the Nile lotus, an important ingredient in Egyptian perfumery which features prominently in temple art. Scented substances were included in many of the rituals involved in preparation for the afterlife. They included containers of scented oils at burial sites of the deceased for them to use in the afterlife, and tucked branches of antiseptic herbs such as rosemary within the folds of the cloth wrappings to help preserve the mummy. Cedarwood, clove and myrrh oils were used to embalm the dead. Traces of such herbs have been discovered with intact portions of mummified bodies, with the herb's scent faint but still apparent9. Aromatherapy through the Ages Both the ancient Greeks and Romans gained much of their knowledge of aromatherapy from Egyptian culture10. As trade routes began to open up between Egypt and Europe, the Greeks followed the Egyptians' lead in using plant oils both medicinally and cosmetically. Greek soldiers carried essential oils such as myrrh into battle for the treatment of wounds11, while the famous 'father of medicine', Hippocrates, believed that daily aromatic baths and scented massages were essential to good health12. Knowing that certain plants had antibacterial properties, he urged people to burn these as protection when plague broke out in Athens. Later, the Romans also imported aromatic products from the Far East13. The Romans mastered the art of aromatics, and discovered that while some fragrances were stimulating and uplifting, others had relaxing sedative effects. During the European plague of the 14th century, over eighty million people across

Synthesis Essay Example | Topics and Well Written Essays - 1250 words - 1

Synthesis - Essay Example It states that a capacitor is described as a device that is passive in nature and is used for the purpose of storing up energy for use in its own electric field. Any item which can be charged electrically and store energy, can be assumed to be a capacitor. The authors reiterate that the capacitor comprises of two plates, which are usually separate from each other by the use of a dielectric. The two plates are good conductors of electricity and that is why they are separated by an insulator. A capacitor is used in the situation where huge amounts of charge are to be distributed within a short time. The book notes that a capacitor’s charge level depends on the amount of voltage that is applied to the capacitor. If the capacitor is connected to a battery that has high voltage, then more amounts of charge will be supplied to the capacitor’s conductors, as compared to when the capacitor is connected to a battery of a low voltage level. Capacitance is usually a function that does not depend on the difference in potential value between the conductors of the capacitor as well as the charge that is present on the plates. Capacitance can be compared directly to the overlap area created by the two conductor plates of the capacitor. On the other hand, it is inversely comparative to the distance of separation between the plates. Connection of capacitors can be done either in series or parallel in a circuit. The authors say that in some cases, an integration of the two arrangements can be incorporated. The amount of time taken to charge a capacitor relies on the size of the capacitor as well as that of the resistor in the electric circuit. Capacitance is usually measured in units known as the Farad abbreviated as F. one Farad is equivalent to one Coulomb/Volt which is abbreviated as F=C/V. the book states that the stored up energy in the capacitor is usually measured in units known as joules, and it is equivalent to the work that has been

The use of information technology system for efficient and effective Essay

The use of information technology system for efficient and effective mangement of inventory.Provide a case study - Essay Example Inventory is managed through inspecting the potential necessities of the clients. Manually administration of the inventory is a massive job for administration. Inventory management allows us to serve the clientele through providing them better services and ease of purchasing. This research provides a deep and more enhanced overview of the inventory management by making use of new and innovative information technology based solutions. The key action of an inventory management system is to preserve and keep track of the products, goods and further elements that are going out, approaching in and order releasing. The novel system is intended on the foundation of the obtainable system as well as through studying a number of systems previouslyput into practice (Nagen N. Nagarur). Inventory management is a complicated trouble area due to the assortment of real life circumstances. Flourishing inventory administration necessitates refined techniques to manage by means of the incessantly altering atmosphere. This offers an abstract root for the area of inventory management as well as creates it one of the majority developed fields of information technology and computerized management system. Despite the fact that, the practical accomplishment of inventory models w raps at the back the improvement of inventory modeling. In this research, I will present the detailed analysis of the DELL information technology based solution for the inventory management. I will present detailed analysis of the DELL effectively established inventory and management system. According to (Laudon and Laudon, p.55), â€Å"Supply chain management incorporates the supplier, distributor, and customer logistics requirements into a particular consistent way†. The supply chain is a faction of organizational departments for instance, industrialized plants, giving out centers, conveniences, retail outlets, personnel and

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Waste Elimination - Coursework Example The system uses a two-way approach focusing and driving both customers, internal as well as external. The basic purpose of Lean Manufacturing is to eliminate waste at all levels of production including the product design, factory management, supplier networks and customer relations. Its basic aim is to reduce the overall human effort, reduce the inventory storage, taking less production time and less space to become responsive to customer demands while also producing high quality products in the most economic and efficient manner. In this context waste is defined as anything that customer is not willing to pay for (Ramnath, et al., 2010). In the current environment, no company in production or engineering can achieve success without the incorporating the lean production methods in their systems. The Lean production methods or the TPS system given by TaiichiOhno serves as a strong base for competitive, successful and modern flow of materials. (Berlec & Starbek, 2009) In the manufactur ing process any activity that doesn’t add value to the product is considered to be waste. Hence it is important for the company to identify the waste in the processes and to find out ways that can be used to eliminate these wastes in order to achieve success and to remain competitive. The seven types of wastes include(Hutchins, n.d.): 1. Overproduction - Producing more than the customer requires 2. Waiting - Excessive machine time/downtime, or waiting for upstream information/advice 3. Transport – transportation of goods over long distances 4. Over processing – producing more than what is required by the customer 5. Inventory – Parts or stock which are not currently being worked on and are stored 6. Motion – the search for tools and other accessories 7. Defects – working out the defects In addition to these other categories have also been added to this which includes: Raw material and energy Damage to the environment Background Honda motor c ompany was established in 1948 by Soichiro Honda with its core emphasis on competing in the Japanese motorcycle industry. However in the year 1962, Honda manufactured its first car and by the year 1995 the Honda group was manufacturing, selling, and repairing motorcycles and cars as well as other power products. Honda was the first Japanese company to establish its operations in US. Its first plant for producing motorcycles was in America, outside Marysville, Ohio in 1979. The company expanded its Marysville facility so as to gain localization which included: Production, products, profit and management. (Maxwell, et al., 1998) Environmental Policy and Management In the early 1990’s political pressure was built up concerning the environmental issue therefore to address these Honda strengthen its commitment to environment and its protection by adopting a Global Environmental Declaration and also by addressing the environmental issues on a global level. The Global Environmental Declaration dictated how each Honda company should strive to evaluate the impact of their activities to the environment, and to design the products in such a way that can reduce the impact of use and disposal, can help in recycling and conservation of energy and resources and to promote awareness in the employees and society. Honda adopted a policy that emphasized on the responsibility of

Financial accounting Assignment Example | Topics and Well Written Essays - 1250 words - 1

Financial accounting - Assignment Example In the context of a company or a business unit, an income is what is mostly referred to as the earnings after interest, depreciation and tax (EADIT). The gain can be described as an increase in the amount of revenue and/or income by a specific amount, as compared to a previous figure (Gupta 213-250). 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 resulting 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 (Christian and Lu?denbach 64-87). On the other hand, revenues obtained through the provision of services s hould 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 (International GAAP 328). The case study IBI Ryan PLC (the company) is a wholesaler of a wide range of consumer electronic, computing and telecommunications products. The company imports the bulk of its goods using container transportation and distributes from large regional warehouses to its customers, who range from individuals who have ordered on-line to large national retail chains. The company is finalizing financial statements for the year ended 31st March 2013. The company has experienced significant fluctuations in revenue and profits over the last 5 years. The financial statements as currently prepared, show an operating profit of ?51 million on revenue of ?4,003 million. According to the case, the company anticipated a delivery of the goods on Sunday the 31st March, one day before the preparation of the financial statements. Unfortunately, the delivery did not happen owing to a heavy snowfall for two consecutive days until Tuesday. The sales invoices showed a total sale of ?50,000. The delivery was not made but the company’s revenue for the financial year ending 31st March includes the sale. According to the requirements of revenue recognition as stated in the international accounting standards 18, the revenue of ? 50,000 could be measured with certainty and reliability. The cost incurred during the transaction could also be measured with a satisfactory level of certainty and reliability (? 25,000). The economic benefits of the transaction would flow to the company if the transaction were finalized. However, since the delivery was not done according to plan, within the financial period, the ownership of the goods was still with IBI Ryan. That means that the company did not pass the significant risk and reward of ownership of the goods to the buyer. Secondly, the company still had managerial authority and control over the goods. Therefore, the revenue