Essay On Mortal Life - 1129 Words

It was only suppose to be out of curiosity. Nothing more, nothing less... so how did it end up like this? Aomine was used to getting hit on by strangers of the human world. His flawless skin, deep ocean blue eyes, and his elegant moves attracted plenty of attention. He was use to shrugging off the attention. He got plenty of it in Mount Olympus by gods that meant more than these merely humans. However, he found himself attracted to a human with hair red as fire and passionate burning rubies for eyes. It was almost weird, the mortal man almost reminded him of his father Akashi. The stranger was dressed in denim pants and a white T-shirt with a leather jacket loosely hugging his body. A cigarette hung from his mouth, smoke filling up the†¦show more content†¦no one bothered to give me a proper tour of the place. He pouted The man reached up and placed the cigarette between his index and middle finger. Taking a deep inhale of the cancer stick, he then removed it from his lips and used the metal surface of the locker to put out the fire while breathing out the smoke. Aomine could swear that the mortal almost looked like a man eating dragon, which only made the sex god lust after him more. â€Å"What’s your schedule?† The mortal’s voice was deep and husky, soothing Aomine needs temporarily. However, Aomine wasn’t one to embarrass himself. Instead of just handing the human the piece of paper given to him by the school, the bluehead stepped closer than comfort towards the man. His shoulder making contact with the broad chest of the redhead. The heat bearing off of his skin was extremely comforting and Aomine’s mind wandered off thinking about how it would with skin on skin contact. Aomine would’ve let out a satisfying purr if he wasn’t interrupted by a harsh ringing and the sound of students getting out of their classes. Attention was instantly on them as students began to migrate to their lockers. The redhead cleared his throat, getting Aomine’s attention back on him. â€Å"You have the same classes as me, just follow me.† Tossing the cigarette in the trash a couple of feet away, the man turned his broad backShow MoreRelatedMortal Kombat820 Words   |  4 PagesMortal Kombat According to Time magazine, September 27, 1993, violence in video games is on the rise especially with the release of Mortal Kombat. Over 50 million children all over the United States brought this violence into their homes. The parents and other adults of these children finally decided that the video games in the U.S. had gone too far. Mortal Kombat was the first game that brought blood and gore into the video game world. Mortal Kombat started in the arcades it was such a hitRead MoreUnhappiness in Human Beings Essay1020 Words   |  5 Pages In Thomas De Quinceys essay Confessions of an English Opium Eater, the speaker discusses the problems associated with drugs. He suggests that his dreams were accompanied by deep-seated anxiety and gloomy melancholy, such as are wholly incommunicable by words (971). However, sadness and gloom do not belong exclusively to addicts as Shelley points out in his poem To a Skylark. The everyday man also faces the same problem as De Quincey s opium eater as human beings have a tendency toRead MoreThe Relationship Between Gods And Mortals1574 Words   |  7 Pageslooked at them only as positive. These gods that play a role in their life, often act more as a spiritual guide more than anything. They take on mortal disguises to allow them to help the world without becoming noticed. As we can see in The Odyssey, the relationship between gods and mortals is close knit, but the main difference that is evident, is the power between the two. The gods may not be able to cause death upon a mortal, but they can do everything to lead towards that. In the book, the godsRead MoreLucretius and Plato on the Mortality of the Soul1671 Words   |  7 PagesPatrick McCleery Essay I: Lucretius and Plato on the Mortality of the Soul In this essay it will be argued that the soul is mortal and does not survive the death of the body. As support, the following arguments from Lucretius will be examined: the â€Å"proof from the atomic structure of the soul,† the â€Å"proof from parallelism of mind and body,† the â€Å"proof from the sympatheia of mind and body,† and the â€Å"proof from the structural connection between mind and body.† The following arguments from Plato willRead MoreQuestions On Fate And Destiny1630 Words   |  7 PagesDecember 2015 Who’s In Charge? Fate and destiny are both shown to be predominant forces in the Iliad, and all mortals are subjugated to them; they are ultimately destined to fulfill a certain fate or prove themselves in some other way. For example, in the Iliad, Odysseus says that â€Å"We Achaeans are the men whom Zeus decrees, from youth to old age† (Iliad 105-107). Fate is revered and obeyed by mortals. However, the gods seem to be almost exempt from this sentence. The Iliad presents the question of who isRead MoreThe Tragedy Of The Iliad1555 Words   |  7 Pagesportrayed the destiny of a mortal being. The definition of their names can be â€Å"parts† or â€Å"shares†. Zeus, the god of fate, was their king. After a mortal being is born, moirae weave their future life according to the directions of the gods. Their duty was to direct fate and watch for any obstacles. Even though the properties of fate are an enigma to a reader, the importance and honor in meeting one’s fate is clear. In The Iliad, the significance of fate becomes more evident when mortal beings figure out theirRead MoreGod, And The Arguments Of His Existence929 Words   |  4 Pageswe will discuss God, and the arguments of his existence. We will argue weather God is a force for good or not. If God created us, who created him? Could a mortal handle the task of creation? We will cover these topics in further depths. What were the reasons for creating the human race? Why do some people still think that there is no other life out there other than us? Can we be mistaken a vastly more advanced race of alien beings for our creation? Does God exist? Can anyone identify her if she wasRead MoreGender Roles in Sitcoms1543 Words   |  7 Pages(2009). Bewitched (1964–1972) â€Å"A young-looking witch named Samantha meets and marries a mortal named Darrin Stephens. 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Lawrence’s words are used asRead MoreWildlife Preservation in Thinking Like a Mountain Essays750 Words   |  3 Pagessymbiotic relationship of animals and plant-life with a mountain. He asks the reader to perceive the processes of a mountainous environment in an unusual way. Aldo Leopold wants the reader to think like a mountain instead of thinking of only the immediate, or as the hunter did. Taking away one feature of an ecosystem may eventually destroy everything else that that environment is composed of. Nature and wildness is essential for the well being of life on this earth. The excerpt begins by telling

The Madness of War - 1458 Words

War is the epitome of cruelty and violence, an experience that can prove maddening and strip away some of the most intrinsic characteristics of humanity. Kurt Vonnegut’s experiences as a prisoner of war during World War II inspired his critically hailed novel Slaughterhouse-Five (1969), in which characters continually search for meaning in the aftermath of mankind’s irrational cruelty (Kurt Vonnegut: 1922-2007 287). Both the main character, Billy Pilgrim, and Vonnegut have been in Dresden for the firebombing, and that is what motivates their narrative (Klinkowitz 335). In his anti-war novel Slaughterhouse-Five, Kurt Vonnegut expresses the adverse emotional effects of war through the psyche of Billy Pilgrim. Vonnegut’s distinct style†¦show more content†¦The emotional separation that Billy experiences is a direct result of the awfulness he faces in war. Billy encounters countless atrocities and absurdities in his life and his war experiences that all contribute to his mental withdrawal and deterioration. The horrors of Dresden, including death, senseless cruelty, and absurd injustice, make up the panorama of violence and inhumanity that defines Pilgrim’s world (Broer 70). All of this violence and death around him leads to his descent into schizophrenia and insanity. Billy becomes increasingly crippled by the psychologically damaging blows he receives during the war causing him to withdraw from reality and ultimately lose his sanity (Broer 70). Billy’s prisoner-of-war experience is a nightmare of victimization and madness described as â€Å"an acrimonious madrigal, . . . everybody, seemingly, had an atrocity story of something Billy Pilgrim had done to him in his sleep† (Vonnegut 100). Broer states that Billy â€Å"and everyone around him exhibit some form of insane, mechanically conditioned behavior, that which is overtly aggressive, or that which allows aggression to happen† (73). The most traumatic horrors of war to Billy, however, are the destruction of Dresden and the death of his best friend, Edgar Derby. These eventsShow MoreRelatedCeremony By Leslie Silko Ceremony Analysis1041 Words   |  5 PagesTayo, shows apparent madness as he suffers from PTSD due to fighting in World War II. Madness can be defined as mental delusion or the behavior arising from it. The delusions that result of Tayo’s madness, hallucinations of important people he has lost and frequent flashbacks of the worst parts of the war, occur in a reasonable manner because it is common for people to be affected by war in such a negative way and fail to understand what is truly real. 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Finance for Managers Sainsbury

Question: In the executive summary of CIMAs recent study of the role of the finance function based on data collected from more than 4000 finance and senior managers worldwide, it is stated that The finance function and its members constitute a force for further development of the management support role. Implementing this change will be dependent on identifying and developing the appropriate personnel and demonstrating to business managers what and how the finance function can contribute to the organisation.Using relevant theoretical and empirical literatures, critically discuss the above statement? Answer: Statement: The finance function and its members constitute a force for further development of the management support role. Implementing this change will be dependent on identifying and developing the appropriate personnel and demonstrating to business managers what and how the finance function can contribute to the organisation. Chartered Institute of Management Accountants (CIMA) has stated that the finance department plays a major role in further development of the management support role. This paper will focus on analysis of the role of finance and its contribution in the organization for critically discussing the above statement of CIMA. First of all, it is important to discuss the traditional roles of the functions of the financial activities in an organization. Additionally, the financial and no financial challenges encountered due to globalization will be discussed and evaluated as those have directly affected the functions of finance in the organizations. Therefore, the paper will emphasize on the endeavors of the finance functions in confronting the external challenges for contributing overall improvement of the management function of the business firm (Coombs, Hobbs Jenkins, 2005). In this paper, the working capital of Sainsbury will be calculated in order to illustrate how the financial activitie s of an organization help in supporting the management. Traditional Finance Function Traditional finance functions refer to the activities of the finance department of the business firms in earlier days. Traditional finance function activities principally focused on the transaction processing such as general accounting, cost accounting, tax accounting, tax filing, customer bill etc. The finance department is responsible for managing accounts payable and accounts receivable (Epstein Lee, 2005). The major activity is associated with the planning for acquiring the necessary funds. Cost accounting helps in estimation of the probable cost of the organization and therefore making arrangements of the necessary funds (Genpact, 2015). Tax accounting has been considered to be one of the most important activities of the finance department in an organization. Additionally, budgeting is a traditional finance function where the organizational resources are allocated. The major responsibility of the finance department is to manage the cash position of the firm. The traditional fin ance function includes recordkeeping of the monetary transactions (Gazely Lambert, 2006). Evaluation of Financial and Non-Financial Challenges The finance functions of an organization have been encountering major financial as well as non-financial challenges due to globalization. It has evident that the globalization has facilitated the reduction of trade barriers. E-commerce has been able to significantly break down the geographic boundaries and it has become very easy to approach the international market. The business firms have identified that the market is becoming more homogeneous and high level of economies of scale will be realized (Ayyagari, Demirguc-Kunt Maksimovic, 2008). It is quite obvious that the domestic business firms will focus on approaching the global marketplace. In this situation, the finance department has a major role to play in supporting the evolution of a business firm as a global organization (Coombs, Hobbs Jenkins, 2005). The financial challenges would include the strategic financial activities of the firm. Due to globalization, the organization will get large range of options in order to raise funds. The reason is globalization has helped in reducing the barriers in the financial market. The business firm will get various opportunities for entering into strategic alliances with other companies. Additionally, merger and acquisition opportunities will enhance. These strategic financial decisions can be considered as the threats (Gazely Lambert, 2006). Hence, both small and large organizations are encountering financial challenges which have significant impact on the finance functions of the organization. Globalization has caused some non-financial challenges which have significantly affected the financial functions of an organization. It has been found that the integration of the business activities in the international market has leaded to the encounter issues regarding strategic operations such as coping up with different time zone, compliance with the regulatory framework of that nation, matching with the language and culture of the region etc. This has a significant influence on the financial functions such as asset allocation, reporting requirements, accounting standards and other financial decision making elements. Hence, it can be concluded that various financial as well as non-financial challenges occurred due to globalization and significantly affected the financial functions of the business firms across the globe. Changes in the Finance Functions for Responding to the Challenges Finance functions of an organization focuses on providing extensive support to the operational activities of the firm in order to achieve the long term objectives of sustainable growth. The above section has briefly discussed the traditional roles played by the finance department in an organization. It has been found that the finance functions principally emphasized on the record keeping on the financial transactions, tax accounting and cost accounting. However, it has been identified that globalization has encouraged the business firms to integrate business functions in the international market as the barriers have reduced (McGuigan, Kretlow, Moyer McGuigan, 2008). It has been found that the finance functions had encountered major financial as well as non-financial challenges. Therefore, business firms have identified that it is important to change the finance functions for confronting with the discussed challenges. First of all, financial awareness has been raised across the organ ization. This section will clearly discuss the key functions of the finance department for responding to the new challenges emerged from globalization. Financial awareness In the present dynamic global business circumstance, it is very important to raise financial awareness for understanding the financial implications of the operational and strategic decisions of the organization (Epstein Lee, 2005). One of the major activities of the finance professional would be training the line managers to become more aware of the financial condition of the company as well as the global business conditions. Financial awareness throughout the organization will significantly help in the conforming all the activities in the uniform direction leading to achievement of organizational success. Decision Support The finance department of an organization has been reshaping its functions through the investing, financing and asset management decision making. Globalization has helps in exposing a business organization to various investment opportunities (Tylecote, 2007). Investing decision making activities focus on analyzing the investment opportunities on the basis of return as well as risk. Various financial analytical tools are utilized by the professionals for evaluating the investment decisions (Hansen Mowen, 2005). Additionally, it has been found that the financing decision making is the major responsibility of the finance department. Both external as well as internal sources of finance are available to the company (Srivastava, 2008). It is important to select the sources of fund in appropriate ratio. Strategic decision making supports the management by choosing the optimum sources of finance so that the company can achieve its organizational objectives (Brealey, Myers Allen, 2008). Man aging the liabilities of an organization in an efficient manner for meeting the strategic goals is included in the financial functions. Acquisition and efficient utilization of assets are considered to be a significant aspect of decision support system of an organization (Genpact, 2015). The finance department is given the operating responsibility regarding the existing assets. The financial professionals are found to be highly concerned with management of the current assets instead of fixed assets (Ayyagari, Demirg-Kunt Maksimovic, 2011). Value Creation The business firms emphasize on the value maximization through strategic management of the operational activities. Value maximization of the business organization is the principle strategic objective of a firm. Hence, the finance managers are responsible for maximization of profits though effective allocation of funds and controlling the operational activities such as inventory management, quality management etc (Seal, Garrison Noreen, 2009). The finance department must support the organization through providing effective strategy for value maximization (Ross, Westerfield Jaffe, 2008). Additionally, it needs to consider the alternative investment opportunities, asset management strategies, financing decision must reviewed for analyzing its implication for the value of shareholders wealth (Brealey, Myers Allen, 2008). Management needs to develop market strategies on the basis of the input provided by the finance professionals. It can be clearly stated that the finance functions mus t be integrated with the operational activities of the firm for maximizing the value of business. Additionally, handling the agency problems and resolving plan is also developed by the finance department of the organization. In the present business climate, corporate social responsibility has been receiving extensive attention across the globe (KPMG Management Consulting, 2015). The objective of profit maximization must not ignore the corporate social responsibilities of the organization. Hence, it is very important to integrate the concept of corporate social responsibility into the financial decision making of the firm. Control and Risk Management Control and risk management is considered to be one of the most important functions and emphasize has been given on the function for achieving sustainable growth in the international market (Ross, Westerfield Jaffe, 2008). Controlling organizational activities is associated with evaluation of business performance through effective business tools. Budgeting is one of the most important activities for controlling the organizational activities (KPMG Management Consulting, 2015). The variance between the budgeted activity and the actual activity indicates the present business situation of the company Risk management is carried out through effective corporate governance strategies (McGuigan, Kretlow, Moyer McGuigan, 2008). For managing risk, auditing is one of the best tools. Internal auditing is conducted by the internal audit team for ensuring the organizational activities comply with the legislative framework of the nation (Antonakakis Scharler, 2012). Additionally, the internal aud itors are responsible for ensuring that appropriate reporting standard has been followed for communicating the annual business position of the company(Shapiro Sarin, 2009). Thus the auditing helps in validating the reliability of the documents produced by the company (Genpact, 2015). Explanation of the Working Capital Calculation for Sainsbury Sainsbury is one of the leading retailers in United Kingdom. This section will focus on analyzing the implication of effective working capital management on the management activities (Horngren, Harrison Bamber, 2005). Working capital can be described as the difference between current asset and current liabilities. In simple terms the capital required for managing the regular activities of the organization. The finance department plays a major role in effective management of the working capital (Preve Sarria-Allende, 2010). If the company has adequate working capital then the operational activities can be completed smoothly. If the organization has enough current assets for meeting the current liabilities, it will indicate that the organization has enough short term liquidity for managing day to day operations. In other terms the current ratio or the ratio between current asset and current liability must be 1 or greater than 1. On the other hand, it must be considered that very high current ratio does not have a positive implication for the company. It indicates that the company has excess current asset which is not effectively utilized by the organization for improving the organizational performance (Horngren, Sundem Stratton, 2005). Working Capital Calculation 2014 ( million) 2013 ( million) Current Asset Inventories 1005 987 Trade and other receivables 433 306 Amounts due from Sainsburys Bank customers 1283 0 Derivative financial instruments 49 91 Cash and bank balances 1592 517 Total Current Asset 4362 1901 Current Liability Trade and other payables 2692 2726 Amounts due to Sainsburys Bank customers 3245 0 Borrowings 534 165 Derivative financial instruments 65 65 Taxes payable 189 148 Provisions 40 11 Total Current Liability 6765 3115 Working Capital -2403 -1214 Annual report of Sainsbury has implied that the operational cash flow of the company has improved thorough the better working capital management. In 2013-14, the changes working capital in the operating cash flow of Sainsbury has been increased by 5.6% in comparison to the previous financial year (J Sainsbury Plc, 2014). In Sainsbury, the working capital is estimated by calculating the difference between current assets and current liabilities. Current assets in Sainsbury include inventories, amount withstanding from the bank customer of Sainsbury, trade and other receivables, derivative financial instruments and the cash and bank balance. On the other hand, the current liabilities of Sainsbury include trade and other receivables, short term borrowings, taxes payable, amount due to the bank customers of Sainsbury, derivative financial instruments, provisions etc. Cash flow statement of the company has indicated that the cash generated from the operating activities have increase. It ha s a positive implication for the organizational performance. It has been found that the Sainsbury has been able to manage its working capital inefficiently as the current liability s estimated to be greater than current assets. An adverse movement in the working capital has been observed. It clearly indicated that the potential of meeting short terms liability is less which is not favorable for the company. It can be concluded that short term liquidity position of the company need to be enhanced in order to boost up the overall performance of the company. References Antonakakis, N., Scharler, J. (2012). Has Globalization Improved International Risk Sharing?.International Finance,15(2), 251-266. doi:10.1111/j.1468-2362.2012.01304.x Ayyagari, M., Demirguc-Kunt, A., Maksimovic, V. (2008). How Important Are Financing Constraints? The Role of Finance in the Business Environment.The World Bank Economic Review,22(3), 483-516. doi:10.1093/wber/lhn018 Ayyagari, M., Demirg-Kunt, A., Maksimovic, V. (2011). Firm Innovation in Emerging Markets: The Role of Finance, Governance, and Competition.Journal Of Financial And Quantitative Analysis,46(06), 1545-1580. doi:10.1017/s0022109011000378 Brealey, R., Myers, S., Allen, F. (2008).Principles of corporate finance. Boston: McGraw-Hill/Irwin. Coombs, H., Hobbs, D., Jenkins, D. (2005).Management accounting. London: SAGE Publications. Epstein, M., Lee, J. (2005).Advances in management accounting. Amsterdam: JAI. Gazely, A., Lambert, M. (2006).Management accounting. London: SAGE Publications. Genpact,. (2015).From efficiency to effectiveness transforming the finance delivery mix. London, United Kingdom: Chartered Institute of Management Accountants. Retrieved from https://www.genpact.com/docs/default-source/resource-/from-efficiency-to-effectiveness-transforming-the-finance-delivery-mix-a-cima-genpact-report Hansen, D., Mowen, M. (2005).Management accounting. Mason, OH: Thomson/South-Western. Horngren, C., Harrison, W., Bamber, L. (2005).Accounting. Upper Saddle River, NJ: Prentice Hall. Horngren, C., Sundem, G., Stratton, W. (2005).Introduction to management accounting. Upper Saddle River, N.J.: Pearson Prentice Hall. J Sainsbury Plc,. (2014).Annual Report and Financial Statements 2014(1st ed.). UK: J Sainsbury Plc. Retrieved from https://www.j-sainsbury.co.uk/media/2064053/sainsbury_s_annual_report_and_accounts_13-14.pdf KPMG Management Consulting,. (2015).Finance of the future: A Guide for Business Users. KPMG Management Consulting. McGuigan, J., Kretlow, W., Moyer, R., McGuigan, J. (2008).Contemporary corporate finance. Mason, Ohio: South-Western. Preve, L., Sarria-Allende, V. (2010).Working capital management. New York: Oxford University Press. Ross, S., Westerfield, R., Jaffe, J. (2008).Corporate finance. Boston: McGraw-Hill/Irwin. Seal, W., Garrison, R., Noreen, E. (2009).Management accounting. Maidenhead: McGraw-Hill. Shapiro, A., Sarin, A. (2009).Foundations of multinational financial management. Hoboken, N.J.: John Wiley Sons. Srivastava, R. (2008).Multinational financial management. New Delhi: Excel Books. Tylecote, A. (2007). The Role of Finance and Corporate Governance in National Systems of Innovation.Organization Studies. doi:10.1177/0170840606075676