Movie Review on “The Promise” Essay Example for Free

Movie Review on â€Å"The Promise† Essay The movie entitled â€Å"The Promise† by Chen Kaige is a depiction of love and truth that lies beneath different circumstances of the characters. The promise is love where two people will unite as one in the end as they unravel their past. The main characters in the story are general Guangming, Qingcheng, and Wuhuan. These characters mould the story into an enthusiastic construction that leads to tremendous ending. This movie has been recognized in the whole country of China as well as the different parts of the world. Its recognition became remarkable for it brought cultural tradition to the heritage of China with the concept of true love and fate.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The movie created huge effects for it shows the historical situation of China where territories are being built and dynasties are being produced. Though this movie is fictional, it shows the character of Chinese culture as it embodies the life of its people and the way how leaders utilize their powers and richness towards their region. This movie also shows that a man will fight in the battle to save his woman despite of all the risk and troubles that he may encounter.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Based on my understanding in this movie, I have seen that along with other Chinese movies, this movie discussed how love prevails in any circumstance of life. It is somehow the opposite in today’s culture when men and women have no time to love one another because of their social equality. From the time when women became recognized in their country, they wanted to hasten their richness and become powerful but they already forgotten their traditional values about love and how it justified their being and essence as Chinese. However, the movie showcased great talents and effects as well as technicalities as it depicts the social realm of China during the year of dynastical love. Reference Kaige, C. The Promise.

Absorption and Marginal Costing Methods

Absorption and Marginal Costing Methods Absorption costing treats the costs of all manufacturing components (direct material, direct labour, variable overhead and fixed overhead) as inventoriable or product costs in accordance with generally accepted accounting principles (GAAP), (BARFIELD et al., 2001). 1.2 Marginal Costing Variable costing is a cost accumulation method that includes only variable production costs (direct material, direct labour, and variable overhead) as product or inventoriable costs. (BARFIELD et al., 2001) 1.3 Similarities between Both Methods Marginal costing Absorption costing Closing inventories are valued at marginal production cost. Closing inventories are valued at full production cost. Fixed costs are period costs. Fixed costs are absorbed into unit costs. Cost of sales does not include a share of fixed  overheads. Cost of sales does include a share of fixed overheads 1.4 Influences of Marginal and Absorption costing on the pricing policy Pricing decisions: Since marginal cost per unit is constant from period to period within a short span of time, firm decisions on pricing policy can be taken, If fixed cost is included, the unit cost will change from day to day depending upon the volume of output. Overhead Variances: Overheads are recovered in costing on the pre-determined rates. This creates the problem of treatment of under or over-recovery of overhead, if fixed overhead were included Marginal costing avoids such under or over recovery of overheads. True profit: It is argued that under the marginal costing technique, the stock of finished goods and work-in-progress are carried on marginal cost basis and the fixed expenses are written off to profit and loss account as period cost. This shows the true profit of the period. Break-even analysis: Marginal costing helps in the preparation of break-even analysis, which shows the effect of increasing or decreasing production activity on the profitability of the company. Control over expenditure: Segregation of expenses as fixed and variable helps the management to exercise control over expenditure. The management can compare the actual variable expenses with the budgeted variable expenses and take corrective action through, variance analysis. Business decision-making: Marginal costing helps the management in taking a number of business decisions like make or buy, discontinuance of a particular product, replacement of machines etc.) (BRAGG, STEVEN M., 2007) 1.4.1 Influences of Marginal Costing It recognizes the importance of fixed costs in production; This method is accepted by Inland Revenue as stock is not undervalued; This method is always used to prepare financial accounts; When production remains constant but sales fluctuate absorption costing will show less fluctuation in net profit and Unlike marginal costing where fixed costs are agreed to change into variable cost, it is cost into the stock value hence distorting stock valuation. (Accounting for management) (BRAGG, STEVEN M., 2007) 1.4.2 Influences of Absorption Costing (It is simple to operate. There are no apportionments, which are frequently done on an arbitrary basis, of fixedcosts. Many costs, such as the marketing directors salary, are indivisible by nature. Fixed costs will be the same regardless of the volume of output, because they are period costs. It  makes sense, therefore, to charge them in full as a cost to the period. The cost to produce an extra unit is the variable production cost. It is realistic to value  closing inventory items at this directly attributable cost. Under or over absorption of overheads is avoided. Marginal costing provides the best information for decision making.) (KAPLAN, 2008) Classifications of cost systems in terms of object: function, product (services) and behaviour, analysing probable causes of cost variances and offer directors the needed advice to improve performance. 2. Cost by Object 2.1.1 Direct Cost Direct costs are costs which can be directly identified with a specific cost unit or cost centre. There are three main types of direct cost: Direct materials for-example, cloth for making shirts Direct labour for-example, the wages of the workers stitching the cloth to make the shirts Direct expenses for-example, the cost of maintaining the sewing machine used to make the shirts. 2.1.2 Indirect Cost Indirect costs are costs which cannot be directly identified with a specific cost unit or cost centre. Examples of indirect costs include the following: The total of indirect costs is known as overheads. indirect materials these include materials that cannot be traced to an individual shirt, for example, cotton indirect labour for example, the cost of a supervisor who supervises the shirt makers Indirect expenses for example, the cost of renting the factory where the shirts are manufactured. 2.2 Cost by Function 2.2.1 Production Cost Production costs are the costs which are incurred when raw materials are converted into finished goods and part finished goods (work in progress). 3.2.2 Non-Production Cost 2Nonproduction costs are costs that are not directly associated with the production processes in a manufacturing organisation. 2.3 Cost by behaviour 2.3.1 Variable Cost Variable costs are costs that tend to vary in total with the level of activity. As activity levels increase then total variable costs will also increase. Note that as total costs increase with activity levels, the cost per unit of variable costs remains constant. Examples of variable costs include direct costs such as raw materials and direct labour 2.3.2 Fixed Cost A fixed cost is a cost which is incurred for an accounting period, and which, within certain activity levels remains constant. Note that the total cost remains constant over a given level of activity but the cost per unit falls as the level of activity increases. (KAPLAN, 2008) Examples of fixed costs: rent business rates Executive salaries. 2.3.3 Stepped Fix Cost This is a type of fixed cost that is only fixed within certain levels of activity. Once the upper limit of an activity level is reached then a new higher level of fixed cost becomes relevant. Examples of stepped fixed costs: Warehousing costs (as more space is required, more warehouses must be purchased or rented) Supervisors wages (as the number of employees increases, more supervisors are required). 2.3.4 Semi Variable Cost Semi variable costs contain both fixed and variable cost elements and are therefore partly affected by fluctuations in the level of activity. †¢ Semi variable costs can be shown graphically as follows Examples of semi variable costs: Electricity bills (fixed standing charge plus variable cost per unit of electricity consumed) Telephone bills (fixed line rental plus variable cost per call) 2.4 Cause of Cost Variances (Sales price variances may be caused by: unplanned price increases (sales price variance) unexpected fall in demand due to recession (sales volume variance) Materials price variances may be caused by: supplies from different sources unexpected general price increases Materials usage variances may be caused by: a higher or lower incidence of scrap an alteration to product design Labour efficiency variances may be caused by: changes in working conditions or working methods, for example, better supervision consequences of the learning effect) (BPP, 2007) Responsibility accounting as a system of planning and control of the organisation. 3. Responsibility Centres Responsibility accounting systems identify, measure, and report on the performance of people controlling the activities of responsibility centres. Responsibility centre sari classified according to their managers scope of authority and type of financial responsibility. Companies may define their organizational units in various ways based on management accountability for one or more income-producing factors-costs, revenues, profits, and/or asset base. (BARFIELD et al., 2001) 3.1 Cost Centres In a cost centre, the manager has the authority only to incur costs and is specifically evaluated on the basis of how well costs are controlled. Theoretically, revenues cannot exist in a cost centre because the unit does not engage in revenue producing activity. Cost centres commonly include service and administrative departments. For example, the equipment maintenance centre in a hospital may be a cost centre because it does not charge for its services, but it does incur costs. (BARFIELD et al., 2001) 3.2 Revenue Centre A revenue centre is strictly defined as an organizational unit for which a manager is accountable only for the generation of revenues and has no control over setting selling prices or budgeting costs. In many retail stores, the individual sales departments are considered independent units, and managers are evaluated based on the total revenues generated by their departments. Departmental managers, however, may not be given the authority to change selling prices to affect volume, and often they do not participate in the budgeting process. Thus, the departmental managers might have no impact on costs. (BARFIELD et al., 2001) 3.3 Profit Centre In a profit centre, the manager is responsible for generating revenues and planning and controlling expenses related to current activity. (Expenses not under a profit centre managers control are those related to long-term investments in plant assets; such a situation creates a definitive need for separate evaluations of the subunit anther subunits manager.) A profit centre managers goal is to maximize the centres net income. (BARFIELD et al., 2001) 3.4 Investment Centre An investment centre is an organizational unit in which the manager is responsible for generating revenues and planning and controlling expenses. In addition, the centres manager has the authority to acquire, use, and dispose of plant assets in a manner that seeks to earn the highest feasible rate of return on the centres asset base. (BARFIELD et al., 2001)

Nikes CSR Policy Ethical Issues and Dilemmas

Nikes CSR Policy Ethical Issues and Dilemmas NIKE – ETHICAL ISSUES AND DILEMMAS INTRODUCTION Nike has been dodging accusations of employing people in the developing and under-developed economies, at low wages and poor working conditions for a considerable period of time. Having tried course correction and public relations as a measure to salvage the bad image generated by the sweatshops that Nike is accused of running, Nike has undertaken massive efforts to overcome these hurdles. Herein we will analyze Nike’s international business operations with a critical eye over the ethical issues and dilemmas that this organization has faced while manufacturing its goods in foreign lands. PROBLEM AREAS There are a number of areas that are seen as weak points or links in this Nike case. We shall first highlight the problem areas and then dive into the ethical theories that are supposed to govern them. According to the Wikipedia dictionary, ethics is defined as a general term for the science of morality.[1] While this branch of study can be further sub-divided into various categories, we have to remember that what is appropriate in a given situation may not be so among different circumstances and the decision of right or wrong is relative to its surroundings. Elaborated here are the issues and problems that stand out due to their ethical nature as issues or dilemmas faced by Nike and its operations towards its employees and customers as mentioned in the case study: Poor Working Conditions – In Nike factories, the laborers were provided with poor working conditions that were certainly below the norms accepted in the developed world. While lower standards of living may apply in the countries that have Nike factory contracts, the inhumanity of these conditions drives attention to Nike’s responsibility towards its employees. Considerable overtime and long working hours had to be endured by Nike employees desperate to remain employed in their country. An example states that Nike factory workers in Korea had to work for seventeen straight hours in silence. This indicates almost barbaric behavior on Nike’s part towards workers in these conditions. Low Wages – Nike contracts with companies to do all of their manufacturing in developing or under-developed countries. While the wage levels there are lower than the ones in developed nations, Nike still fails to employ people at a rate that can sustain their basic needs. The wages provided are much lower than the wages needed and as such cheap labor is thoroughly exploited. Nike has attempted at correcting the problem and employing people at a rate at least equal to the minimum wages prescribed in the country. Child Labor – Child labor laws in many countries are overlooked by Nike and children as young as 12 and 13 years of age are made to work long hours and treacherous conditions. Nike has taken steps to meet the starting age limit subsequently. Operations in Countries with Union Restrictions – Nike has been known to set manufacturing efforts in countries like Indonesia and China that prohibit union operations. This leads to lack of revolt and protests that leave the employees with little choice regarding work conditions and wages. Ethically, it is hard to argue against these countries as their laws do not have provisions for employment governance. In fact these countries often do not have minimum wage requirements and abundant labor is put to use by companies like Nike for the absolute minimum. Expensive Endorsements – While Nike has been continuously targeted by human rights committees, they have unceasingly maintained a high profile image by getting celebrities like Michael Jordan and Tiger Woods to endorse their products. Over five years, Tiger Woods is expected to earn 80-90 million US dollars of Nike money.[2] Ethically it would have been more beneficial to engage a part of that money in Nike factory and employee enrichment. Expensive Products – Nike sells its products at steep prices, while we all know that the products are manufactured in contracted factories on foreign lands for low costs. The cost of production being low leads Nike to generate massive profits from the sales revenues. Cover-up Public Relations Efforts – Being involved in child labor initiatives was undertaken by Nike to handle the issue at large and also to rectify the public relations pitch for Nike. The actual problem is being pointed out as adequate wages problem as opposed to the child labor initiatives that seem like a cover up for the bigger issues plaguing Nike. Lack of Development Work at Factory Locations – While one constantly hears stories of sweatshops and defense by Nike regarding its work force problems, one rarely hears of philanthropic activities adopted by Nike in the area of the factory location. For example, at Hershey, PA one hears of the development the company Hershey’s has done for the community. Likewise it reflects as selfish behavior from Nike in not supporting the causes faced by the community occupying Nike’s workforce. Health Hazards in Factories – Skin and breathing problems are observed in factories that makes Nike products. Nike has to make sure that it performs by the standards set by OSHO in protecting employees from hazardous chemicals and processes in the manufacturing cycle. ETHICAL THEORIES Ethical theories can help rationalize certain decisions that Nike has made as a company and highlight the issues pertaining to its followed consequences. Let us now examine some ethics theories and observe the case of Nike in this light.[3] Egoism – This theory states that individuals or corporations have a right to guide their conduct placing ones own interest foremost in rational decisions. Through this theory one can justify the placement of profits or revenue generation as the high attained goal of an entity. In this regards Nike has played to the theory as far as possible. They have not only conducted manufacturing with cheap labor but also ensured that the factories do not earn even a little extra than they were supposed to. This theory states that every person that promotes self interest bring about social good. In this context we could see that while the founder of Nike, Phil Knight performed with self interest in mind, he was propelling Nike ahead by huge proportions. Doing so, he did manage to bring about the rise of one of the most well known brands in the world today. Social Group Perspective – It is not only self that determines all decisions but the surrounding that forms the social group under which the individual or company resides. It is the norm or standard in social groups wherein an entity can determine the wrong or right in that particular case. For Nike this social group has become a collection of customers, shareholders, employees, foreign contractors and others. The perception of right and wrong is determined by these social groups that operate differently in different places. For example, while the minimum wage in Indonesia, Korea and China may be less that that in the United States of America, the standard of living there will meet the minimum wage requirements and Nike has to ensure that they abide by that. Cultural Relativism – Every country has its unique culture that accompanies it. For Nike, a company that has a presence in many countries in the world, minding the cultural relevance can prove to be an effective means to growth. For example, while bribes are seen as a cultural norm in some countries, they are seen as unlawful in certain other countries. Society as a whole in certain countries is known to consider bribes as a normal occurrence, which for some countries is a crime. This culture makes or breaks certain laws in place and as long as Nike abides by these laws, in the respective country, and at the same time minds its home country standards, controversy for Nike will be minimized. Utilitarianism – This theory works under the premise that the greatest good is for the greatest number. Herein it is the majority that counts above anything else. If only a few elements of the entity think that the decision is wrong, the decisions must be right which is what is said by the majority. In the case of Nike, the decisions that were enforced by the majority are responsible for the sustained controversy surrounding it. The board obviously took certain steps in clearing the controversies that have affected the company. Since these decisions are taken with the view of the company good in mind, with the majority of the people agreeing to it, the decision must be seemed as right. Deontological Perspective – This view goes by the saying ‘do unto others as you would have them do unto you.’ The duty to make this world a better place is a duty that one has to take upon themselves, besides following certain obligations. For example, telling the truth is an obligation and that is seen as ‘right.’ In the same way for corporations, it is the giving back in return concept that needs to be perfected. The corporation is obliged to provide a good product and it is entitled to bring positive changes to its constituents. Values Clarification[4] This ethical theory expects that one is familiar with ones own views, reasoning and rationale. It is for this reason that companies try to build cultures within the organization in the same way that Nike has evolved its corporate culture. Nike’s branding, products and apparel indicate its image and success. ETHICAL DILEMMAS Nike has faced ethical dilemmas in operations and manufacturing for a while now. The definition of ethical dilemma states that it is a situation wherein exists conflicts between moral imperatives and choosing one situation consequence over another can lead to compromising of what also seemed like a viable solution in the situation[5]. Let us go over the ethical dilemmas that Nike has faced over its functioning. Manufacturing Ownership – Nike chooses to contract its manufacturing to factories in foreign lands where the wages and conditions do not meet developed nation’s standards. Yet they have their products made there at low costs after enforcing their product controls. While they could manufacture these products in the United States of America, profitability of these products wins over providing the home country with employment and opportunities in the manufacturing segment. Advertising Budgets – Nike has endorsed many athletes and celebrities like Tiger Woods and Michael Jordan paying them exorbitant amounts of money. While the brand has succeeded in maintaining an image of athleticism, it has compromised on how the money could have been used to better serve the country where they have their factories. Public Relations – Nike has had to go lengths to protect its public image and had to employ many legal experts and public relations individuals. The dilemma occurs when Nike may have to admit to its mistakes but doing so would cost them greatly, hence the truth may have to be manipulated and then disclosed, which does not conform to ethical standards. Employee Enrichment – With the profits that Nike generated from manufacturing products in foreign countries at low costs, a dilemma in front of them can arise from the fact that even if the country’s wage and standards are met they fall way below the US standards. While Nike can invest in employee welfare, it is not a norm in the country that runs their factories. Besides a lot of these factories are contracted to do Nike manufacturing and Nike as such is not obligated to conduct factory and employee welfare. CONCLUSION While Nike has faced severe criticism due to its manufacturing decisions, it as a brand and product has fought and sustained its success. Ethics experts will continue to question Nike in unfavorable ways, however when we apply the ethical theories that have relevance in the business world, we observe that Nike does its best to meet the requirements. This is especially evident when Nike made decisions to conduct independent audits and engage in human rights activities. On the other hand Nike faces ethical dilemmas due to its operations and these dilemmas will continue to exist in the world economy. Nike has gone with the route of foreign contracting in its earlier phase and has received tremendous criticism through it. Faced with its plenty of ethical dilemmas, Nike has managed to sustain the product, develop new products and continue to be a force to reckon with as a consumer brand. [1] http://en.wikipedia.org/wiki/Ethics [2] http://www.golftoday.co.uk/news/yeartodate/news99/woods12.html [3] http://www.mgmtguru.com/mgt499/TN2_PAGE3.htm [4]http://64.233.187.104/search?q=cache:ofLIUDDIiW0J:jan.ucc.nau.edu/~dgs2/theories.pdf+theories+in+ethicshl=en [5] www.ethicsscoreboard.com

The Marketing Mix Essay -- Papers

The Marketing Mix Description of the Marketing Mix: Marketing is the way in which a business promotes its products or service. Marketing is not solely selling the product; it is concerned with identifying customers and satisfying their needs/wants at a profit. Businesses have to sell what they produce/serve. To do this, marketing decisions must be made, which involve: PRODUCT - what products will be sold. PRICE - what price those products will be sold at. PLACE - where the best place to sell the product/service will be. PROMOTION - how the customers will get to know about the product. The above are known as the Marketing Mix. Market Research: Researching involves investigating a subject in order to find out about it. Market research takes two formsà ¢Ã¢â€š ¬Ã‚ ¦ QUANTITATIVE - finding out numerical information. Or information that is definite and precise - based on facts rather than opinions or choices. QUALITATIVE - finding out opinions and reasons for choices. This information can be collected using PRIMARY (field research) and/or SECONDARY informationà ¢Ã¢â€š ¬Ã‚ ¦ 1. Desk Research (secondary). This involves the use of secondary data (information that is already available - on databases or business directories, etc.). This information can come from within the business, or from outside: From outside the businessà ¢Ã¢â€š ¬Ã‚ ¦ This information comes from sources outside the business. It can mean researching other products in the market, or sometimes even finding out about another company. In our case, it means e-mailing companies and researching the products that they have on the market, via the Intern... ... Our intentions are to carry out our market research in the form of a survey. Most probably, we will use a stratified random sample, in which we would ask, perhaps, a limited representation of people in each year. A way to ensure that the sample is random would have to be created. Perhaps, asking the first people from each year (and segment) we see. This would be relatively random. Alternatively, we could select a systematic stratified random sample, in which every 20th person on the registers would be selected. In our survey, it is important that we address the problem of knowing which specific products to sell, and so in it we shall have questions that would answer "what are we going to sell?" The questionnaire we have designed is included in this business plan, along with an analysis of the questions used in it.

I Will Use My God Given Talents in the Practice of Law Essay -- Law Co

I Will Use My God Given Talents in the Practice of law Given an understanding of the scarcity and importance of time and the fleeting nature of existence, time commitment decisions are among the most important choices that an individual has to make. I believe that time is a gift from God and it is up to individuals to make wise decisions regarding how they will invest the time that God has granted them. My perception of time dictates, to a degree, how I chose to use it. I believe that time is linear - there is a beginning and an end - God, the creator of time. For this reason, I strive to use my time wisely. One day I will be unable to live like I do now, so I believe that it is important to make the most of what time I have. However, I also perceive time to be a progression of cycles that God has set in motion. I need constant reminders of both my insignificance and my potential for changing the course of time. I believe that my existence is a small part in a much larger scheme that I'll never comprehend. The fact that I wake up in the morning is mind-boggling when I consider that I am no more deserving of life than the Southeast Asian child that dies of hunger or the elderly woman that dies alone in a cold, cavernous rest home. Time continues to perpetuate itself, but I have yet to be included in the endless cycle of deaths that paves the way for new births. My life is a precious gift from God; in many ways, I have no control over my future - a truth that I have accepted and use as a motivation to manage what time I have wisely. Furthermore, despite a fundamental lack of control of the inevitable, I believe that my time commitments do result in meaningful action. Though time may cycle, my actions and their cons... ...riendship showed me the true value of one-hour a week well spent. My part-time work in the UNC Computer Science Department has given me unparalleled first-hand training in the information technology field. I plan to go to law school in order to become and IT lawyer upon graduation' my work with computers has given me relevant exposure that will benefit me when I begin to practice law. Like the choices I made in high school and so far in college, my decision to pursue law school is rooted time. I am prepared to devote four years of my life to more studying and exams so t hat I may become an attorney. Law school will unquestionably be a commitment that affects my fast-approaching future; as a lawyer, I'll make numerous more decisions concerning time in an effort to uphold justice, preserve the American ideal, and hopefully make someone's life a little better.

What’s so Amazing About Grace Book Report

Cameron Peterson Mr. Oswald Romans Period 4 11 January 2012 What’s So Amazing about Grace? Book Report What’s So Amazing about Grace? is a book written by Philip Yancey. It begins with a twisted story of a prostitute living on the streets. She is unable to feed her two-year old child and has to find another way to earn money. She could not think of any other alternatives and began selling her child out for prostitution. She could make much more money this way than she could in one night.The woman began counseling and when asked if she had ever considered going to church, her response was that attending church would only make her feel worse about herself. Yancey describes Earth as a place full of â€Å"ungrace†. This is a term that Yancey uses to describe the absence of grace. He goes on to talk about grace, calling it one of the last â€Å"unspoiled† words today and highlighting the lack of it among the church. Yancey says that the world is filled with ung race and that we live in an atmosphere full of it. We are in danger of it becoming normal to us, and being desensitized to the lack of grace in the world.Yancey uses a few examples to show us what grace should be like in the world we live in. He gives an example using the movie Babette’s Feast. He shows that grace is something given with no strings attached or charge. In the movie, grace is given to those who definitely do not deserve it. In fact, these people barely know how to receive grace in the first place. Yancey also uses Jesus’ parables as examples for grace. One example he uses is the parable of the lost sheep. He explains that the shepherd shows grace to the one sheep that was lost among the other ninety-nine sheep.He points out that grace is not mathematical, and that it is not logical. Yancey tells us that this is what grace is truly about. Illogical giving with no strings attached. Yancey also talks about how grace is for everybody. He uses Jesus as an exa mple many times. Never did Jesus tell someone that they could not be forgiven if they only came to Him. This all-extending property of grace is important to remember. Because Jesus extended grace to all, we should do the same. There are none who are not deserving or worthy of our grace. This is important for us to remember.It is true that grace does not come easy, and that it is not necessarily easy to give. Grace is not a small display of kindness; it is a sacrifice and a gift to others. Just as Jesus gave us the gift of grace by suffering and dying on the cross for us, we should be able to give gifts of grace at our own expense to others. I very much enjoyed this book and was spiritually moved by it. I agree with most of what Philip Yancey has to say about lack of grace not only in the church, but in the world also. In today’s day and age, it seems that everyone is in it for themselves.Most do not take the time of day to stop and give their grace to the needy. It helped to strengthen my view that all of deserving of grace and that we, as Christians, should be reading to give our grace to others. While I do support that idea that we need to cure the world of â€Å"ungrace†, I do not feel that we need to do this in order to earn God’s grace. This is a view that Yancey supports in the book and I do not happen to agree with it. Grace is in fact, a gift and it is not something we have to earn by giving other’s grace.By following God’s example, we should also give others this same grace God gave us, but it is not a requirement in order for us to receive His grace. Overall, I feel spiritually strengthened by this book and would encourage others to read it. While it was difficult to understand sometimes, a little wordy, I find that many would also enjoy this book. It offers a lot of insight into grace and how it can be a blessing in our lives, both by receiving it and giving it. Works Cited Yancey, Philip. What’s So Amazing about Grace?. Zondervan, 1997.

Environmental policy Essay

â€Å"Environmental policy can’t be based solely on efficiency arguments. Issues of ethics are at least as important.† Discuss The above statement is true to a certain extent and in the course of this essay a balanced discussion will be presented in the hope that the outcomes will prove this to be true. To begin, the thoughts of some Russian intellectuals will be put forwards on the subject of Utilitarianism and why efficiency is self-destructive in the long run, thus supporting the statement â€Å"Environmental policy can’t be based solely on efficiency arguments.† To lead on from this there will be a dialogue as to the problems faced by old command and control (hence forth referred to as CAC) policies such as direct regulation and emissions fees from an efficiency and ethical viewpoint. Then, these methods of environmental policy and the ideas of Ronald Coase will be highlighted as an example of ethical influence in possible environmental policy as well as from an efficiency standpoint. Following this will be an outlining of the development of the U.S Tradable permits approach to air pollution control and the ethical influences therein. Taking the ethical issues point raised in the title statement one step further then leads onto the idea of ethical considerations. These have been based around an anthropocentric perspective, thus far and so at this point some views from an eco-centric stance will be considered. To do this, A. Leopold’s ‘The Land Ethic’ will be looked at. The rights of nature will be brought under the umbrella of Ethical issues and discussed from a policy perspective. What economists mean by â€Å"economic efficiency†, is that â€Å"in an ideal economic system, goods worth more than they cost to produce get produced, goods worth less than they cost to produce do not.† (D. Friedman. 2004) This holds firm throughout this discussion, along with the idea of efficiency as it is defined as both: â€Å"The production of the desired effects or results with minimum waste of time, effort or skill,† (dictionary.com 2004) and as â€Å"A measure of effectiveness; specifically, the useful work output divided by the energy input in any system† (dictionary.com 2004). In different aspects of environmental policy, these different definitions of efficiency hold true, though it is clear that they all have the same thing in mind when referring to efficiency. As it Stands, Utilitarianism (the theory of Jeremy Bentham) is an example of efficiency if it were to be applied to policy. Valdimir Odoevsky, â€Å"one of the most brilliant and influ ential representatives of progressive thought [in Russia]† (A. Frolova 1998) of his time, produced a development of the utilitarian theory of J. Bentham, which is illustrated in Alla Frolova’s article ‘Ecological reasoning: Ethical alternatives’. The utilitarian approach to life as put across by Odoevsky, who states that â€Å"utility is an essential driving force of all human actions,† (A. Frolova 1998) it is said to be the driving force for all laws, legislations, activities and morals. It is also suggested that under the notion of utilitarianism, utility should be allowed to take the place of all notions of so called consciousness, so called inborn feeling, all poetical dreams and fantasies. This is a very powerful tool for the representation of efficiency as the sole driver of any policy decisions, even environmental ones, however it is a valid viewpoint where ethics is not taken into consideration. Odoevsky talks of a civilization called Benthamia where under the concept of utility everything runs in a sustainable way. However it is when a new civilization is founded outside of Benthamia that the problems associated with a system void of ethics emerge. Through the use of political intrigues, deceit, and bribery, as well as organizing quarrels among any rival civilizations that emerge in order to weaken them for the benefit of Benthamia, the Benthamites extend their power. After they have sufficiently weakened a civilization to the point where that civilization is of no further use to Benthamia, the weakened civilization is taken into full possession either by the acquisition of it (at the cheapest efficient price) or by the use of force. All of these points are seen to be ethically wrong in today’s world where ethics is â€Å"A set of principles of right conduct† (A. Frolova 1998) and even when there is a call for utilization of â€Å"deserted islands† (A. Frolova 1998) rather than taking over the crushed neighbors of Benthamia, the suggestions are condemned and those who put them forwards are said to be â€Å"idle dreamers† (A. Frolova 1998). In Odoevsky’s vision of utilitarianism, Benthamia is torn apart from within due to different self interests associated with differing social situations throughout the growing civilization and as it is put by Odoevsky â€Å"One day glorious Benthamia ceased to exist.† (A. Frolova 1998) Odoevsky perceives nature as sensitive and responsive in regard to human morals and this representation of efficiency as the sole driver of decision making shows that ethics are important in every aspect of what we do. Less extreme examples of efficiency in environmental policy can be seen when looking at cases such as the policy relating to dealing with the inefficiencies associated with the production of steel. Classic approaches to the problem of the externalities of steel production include direct regulation by the government based on telling the steel industry how much they can pollute, as well as emission fees (called Pigouvian taxes). Emission fees are based around the concept of charging steel companies for the damage done by its pollution. The idea of direst regulation is seen to be an inefficient environmental policy whereas emission fees are said to produce an efficient amount of steel as well as an efficient amount of pollution control. In the real world however emission fees policy is not efficient as it is difficult to measure what the damage caused is as well as it being inefficient to spend time looking for the damage caused. These two policies are based around the idea of efficiency in the steel industry (as an example), though with the insight of R. Coase and the introduction of what many have dubbed â€Å"Coase Theorem† social cost can be associated with efficiency to create a better overall way of viewing the problem of externalities through the introduction of property rights. Rather than a system whereby the government defines the measures that need to be taken by industry or where it is left to the polluter to deal with the control methods as with the previously mentioned CAC policies, the idea of Coase’s theorem defines a policy where, â€Å"if transaction costs are zero – if, in other words, any agreement that is in the mutual benefit of the parties concerned gets made, then any initial definition of property rights leads to an efficient outcome† (D. Friedman. 2004) The way that his argument is put across in the article entitled ‘the Swedes get it right’ is based around the cost of abatement of pollution in a steel factory Vs. the cost of changing downwind land use from a resort to a timber forest. The article, written by D. Friedman, puts forwards a very efficient environmental policy whereby the distribution of property rights leads to the internalization of externalities and the most cost effective outcome on a social level. Under the notion of Coase theorem, if it is cheaper for the resort to pay the factory for the cost of pollution abatement rather than change his own land use then this should be done, producing a situation where everybody is happy and the overall conditions are more desirable. This efficiency based policy is seen to be an advancement of old efficiency based policy though there are still problems associated with it due to the fact that ethics are not considered. One of the largest problems noted by Coase is the idea of the â€Å"Public Good Problem† (D. Friedman. 2004). If there are many different people living downwind of a factory and they contribute to the abatement of the pollution, then if one person does not pay because doing so wont make a difference to whether the abatement is paid or not and the abatement does go through, then that person is seen to be a â€Å"free rider† (D. Friedman. 2004) getting abatement for free. This is why air pollution in Southern California still persists, as there are millions of people living in the area it is hard to get a situation where everyone pays for the abatement of pollution and it is not possible to re-locate this vast number of people. Coase argues that it is not the externalities that essential ly create the problem, but that it is the transaction costs. A policy approach to the environment that has taken ethical issues into consideration can be seen in the US formation of a tradable permit approach to air pollution control. In the discussion about the US system ethical consideration is defined in either of two contexts: â€Å"(1) when the decisions seem to reflect altruistic concerns which transcend self-interest and (2) when the decisions seem to provide special treatment to ‘rights’ which seem to have a special moral justification† (T. Tietenberg. 1998). The emissions trading program is set out as a straight forwards, flexible market based policy where the trading of permits is allowed and efficiency is increased due to the self interests of the participating industries. Through the acquisition of an â€Å"emission reduction credit (ERC)† (T. Tietenberg. 1998) this trading can take place and to acquire this ERC a company must lower its emissions to a point below the required level put forwards by the Cle an air act. Further efficiency is established by the way that the ERC system allows new firms to come into the market, thus, â€Å"by introducing the offset policy EPA [the Environmental protection agency] allowed economic growth to continue whilst insuring progress toward attainment.† (T. Tietenberg. 1998) The efficiency of the tradable permits system can be seen by analysis, which concluded that â€Å"the proposed 0.01 g per leaded gallon (gplg) standard would result in $36 billion ($1983) in benefits (from reduced adverse health effects) at an estimated cost to refining industry of $2.6 billion.† (T. Tietenberg. 1998) As well as being implemented at a national level. Tradable permit systems have also been applied at a regional scale, with air pollution in California being an example of this. RECLAIM (Regional Clean Air Incentives Market) shifts the burden of identifying the appropriate control strategies from the control authorities to the polluter (a point that made direct regulation an inefficient policy based solution, as previously mentioned), and thus the system again proves to be effective due to the fact that now, pollution prevention is given an economic underpinning. Along with these examples off efficiency, the tradable permits system, when compared to emissions char ges and emission standards comes out as a far more effective environmental policy. Ethics can be observed in the Tradable permits approach however, and evidence seen in the paper ‘Ethical influences on the evolution of the US tradable permit approach to air control’ suggests that ethical considerations have played a role in shaping the environmental objective, the choice of instruments, the definition of the tradable commodity, the treatment of shutdown credits, the relationship to traditional regulation and the rules governing permit trades. Thus it is the opinion of the author T. Tietenberg, that ethical influences on the evolution of the US tradable permit approach have been â€Å"blended with pragmatic and political concerns to forge a compromise approach† (T. Tietenberg. 1998). This means that even if ethical issues are considered they do not hold as much weight as efficiency arguments and result in efficiency bias compromises. This can be seen in the case of shut down credits. Among the various ways of creating credits this has been the most controversial point. It is controversial, ethically, because the economic incentive should be targeted at positive actions to reduce pollution through the investment of new control equipment and not through shut-down (which is where a factory is shut down to create a large number of tradable ERC’s). As a result the compromise has produced a situation whereby â€Å"all shut-down credits either revert to the control authority or they could be freely transferred to buyers† (T. Tietenberg. 1998). This is a result that doesn’t stop the process of shut-downs (as would be ethically acceptable) but allows the process to continue but with efficient outcomes rather than hoarding of ERC’s. The ethical issues that have been represented in the case study of Tradable permits in the US have been examples of human-centric ethics focusing on welfare. Some environmentalists, such as A. Leopold focus more on eco-centric ethics and present an argument that through social evolution the land itself should be considered as a member of the community which is taken into account in environmental policy. Leopold, in his article, ‘The Land Ethic’ explains his concept and the problems associated with achieving this goal. It is said to be the case that our educational and economic system is heading away from, rather than towards â€Å"an intense consciousness of land† (A. Leopold. 1949) . Leopold shows through the use of specific examples how there are essentially two different types of conversationalists, as Leopold puts it there are the â€Å"economic value grabbers† (A. Leopold. 1949) and those that see â€Å"land as biota† (A. Leopold. 1949) and worr y about the secondary functions of things such as forests. Leopold gives a good illustration of this through the use of sport and meat. Group A, the economic value grabbers, when presented with the idea, will think efficiently about the subject, being satisfied with the thought that these are things that ‘come from’ nature. Group B however, worries about biotic side issues, for example the cost in predators of producing a game crop. Whereas the ideas associated with Coase’s theorem are related to the health issues and other things that affect humans living downwind of the factory, it is the conclusion of Leopold that, â€Å"A land ethic, then, reflects the existence of an ecological conscience, and this in turn reflects a conviction of individual responsibility for the health of the land† (A. Leopold. 1949). This view holds that the land is to be conserved or protected as some sustainability policies are currently leading towards. It is the opinion of Leopold that sustainability policy should be based around ideas of eco-centric ethics rather than being based around the idea that it is a ne cessity to promote sustainable policies from a human centric point of view. To conclude it can be said that efficiency is still the main focus of environmental policy making however over time the emergence of ethics in policy has emerged, though ethical issues are not considered to be at least as important as efficiency arguments. It has been said that â€Å"without some kind of ethic (a theory of right and responsibility) and some kind of axiology (or value theory) we lack guidance and direction for tackling problems, whether global, environmental, or otherwise† (R. Attfield. 1999). The discussion in this essay has led towards an outcome that supports the statement to a certain degree. It has been shown through the use of the utilitarian argument and some CAC policy methods that efficiency is not the only thing that has to be considered in environmental policy making, and the US case-study supports the notion that a certain amount of ethics has to be involved. But the nature of the ethics that is applied is essentially Human-centric and to consider ethical issues in environmental policy to be as important as efficiency the idea of a land ethic is an important one. As Leopold says himself the idea of a land ethic is not yet public opinion and in fact is only being kept alive by a minority who has revolted against modern trends of efficiency and human-centric ethics. Ethical issues are not as important as efficiency arguments in environmental policy though if the land ethic were to become a popular opinion through re-education and a shift in social thinking then there is a hope that in time the statement will be completely justified. References A. Leopold (1949) The Land Ethic. In: A Second County Almanac. Oxford University Press. Oxford. Alla Frolova (1998) Ecological reasoning: Ethical alternatives. Ecological Economics, 24. p.169-182. Dictionary.com (2004) http://dictionary.reference.com/ David Friedman The Swedes get it right. http://www.daviddfriedman.com/Libertarian/The_Swedes.html (2004) Robin Attfield (1983) The Ethics of Environmental Concern. Basil Blackwell. Oxford. Robin Attfield (1998) Existence value and intrinsic value. Ecological Economics, 24. p. 163-168 Robin Attfield (1999) The Ethics of the Global Environment. Edinburgh University Press. Edinburgh. Robert Elliot (1995) Environmental Ethics. Oxford University Press. Oxford. Tom Tietenberg (1998) Ethical influences on the evolution of the US tradable permit approach to air pollution control. Ecological Economics, 24. p. 241-257. Student no. 00020854702E