Happiest Moment

Everyday I wake up feeling grumpy . It ‘s a brand new day , but I know nothing new will happen . It ‘s the same old school-house routine and I ‘ve grown tired of it . School can be really boring sometimes . Or maybe most of the time . One day , in one of our group works in school , an outreach program actually , we were asked to visit a home for street children . The group ‘s task was to conduct some sort of a peer tutorial session with the street children in subjects like math and science.We were to teach them just the basics — addition , subtraction , the human body . Stuff like that . In the process , we were also to observe their behavior and how they respond to us . I thought to myself , great . So I ‘ll spend my whole morning with a bunch of street kids . From what I know , street kids are mostly ill-mannered . What a waste of time , I know I won ‘t get anything from it anyway . I might even get into a fight with those kids . But still I went to the home just to comply with the school requirement . I almost dragged my feet when we entered the home.The home supervisor met us at the entrance and led us to a room which she called their play area . When we opened the door , about 20 kids gleefully greeted us , â€Å"Good morning , visitors ‘ I was surprised , and so were my group mates . I saw and felt the excitement of the children knowing that visitors were arriving in their home . Then they all sat down quietly , eager to listen to whatever we will be teaching them that day . My group mates and I introduced ourselves to the children and we started with the lessons right away.Good thing my group mates prepared some games that were related to the s we taught to the kids . I had so much fun , I even found myself cheering on the kids during the relay games . Time passed quickly that morning . Before we knew it , it was already time to go . As we were packing up our things , a kid approached me and said ,  "Thank you ‘ and hugged me tightly . She smiled to me then left to join the other kids who were already in the dining area having their lunch . It was my happiest moment.I ‘ve never appreciated school activities like that before , and I ‘ve never felt appreciated like that before either . Perhaps my grumpiness has always engulfed me . Since that day at the home , I started to notice things that I never minded noticing before . I observed that my mom always smiled at me while she ‘s preparing my breakfast , and that my classmates always greeted me whenever I see them . My teachers praise me when I get A ‘s in my tests . I realized there are so many beautiful things happening around me and I am surrounded with wonderful people . There are a lot†¦

Abortion: Pro Life or Pro Choice? Essay

The issue of abortion is one of the most contentious, and emotive dilemmas faced by modern societies (Devanny, 2000). Women should have the right to choose whether or not they want to continue or terminate their pregnancy. Since the infamous Supreme Court case of Roe vs. Wade, women were given the right to choose what’s best for them and their unborn child even if it means to end life. Since abortion became illegal, there have been many debates between pro choice and pro life that women have the right to choose but in the process they are killing a living human being. Pro Choice Women all over the world should have the right to a safe, legal, and accessible abortion (Lee, 2007). Pro choice groups agree that it’s the women’s right to decide whether or not to bring a child into this world is a personal matter and we shouldn’t try to interfere with her right to choose. Statistics have should that when abortion is made illegal and inaccessible to women, she would turn to every unsafe procedure in order to terminate an unwanted pregnancy. Women may attempt to induce miscarriages or will try to self terminate the pregnancy by using home remedies. If this happens complications may include inflammation, hemorrhaging, kidney failure, infertility complications, and may also result in death. Each year it has been estimated that 78,000 deaths occur due to homemade abortions. In the cases of rape or incest, forcing a woman who got pregnant in a violent act would cause more psychological damage to them. In these types of cases, abortion is best option which will allow the victim to not bring a child into this world which was conceived through a violent crime. See more: Unemployment – problems and solutions essay Pro Life Abortion is a tragedy; there are far too many in the United State today (Chittom, 2007). Since the landmark Supreme Court case of Roe vs. Wade which gave the right for women to seek medical help for terminating a pregnancy. The debate between pro life and pro choice has been going on for years. Pro life groups have made continuous efforts to inform women who are contemplating abortion to consider the consequence that come with it. Some pro life women who had abortions have experienced some emotional, psychological, physical, and spiritual scars that stay with them for the rest of their lives. Depression and other stress related illness have derived from abortions. Due to abortions, mental health services costs have increased to women suffering from post-abortion trauma. Studies have shown that abortions can lead to medical complications later on life which included the risks of ectopic pregnancies, pelvic inflammatory diseases, and a chance of miscarriages with future pregnancies, Pro life movements have expressed that life begins at conception and getting an abortion is like committing murder. Abortion Debated Abortion is an option that must remain accessible to women if they decide to choose to terminate the pregnancy. Before abortion was legalized woman waited longer before deciding to seek abortion which makes it more dangerous to the welfare of the mother and child. Abortion can also be present psychological pain and stress that comes after abortion. Abortion is important option to women who faces an unplanned pregnancy. Some argue that a child who is unwanted should not be brought into this world. Pro lifers look at a child as blessing and there are many other options that will allow you to get rid of any unwanted pregnancy. Adoption should be considered for women who don’t want to terminate their pregnancy to give their child up to people who will give them the love and care that they deserve. The most heated debate between pro life and pro choice is rape. Pro choice forces believe that a woman who has suffered through rape or other violent crimes should be able to terminate the unwanted pregnancy with no remorse. Pro life forces believe that the rapist should be punished not the child. Terminating the pregnancy punishes an innocent child not the rapist. Conclusion The battle between for pro life and pro choice has been debated for years. It’s up the women to do what she thinks is necessary when it comes to unwanted pregnancies. Since the 1973 case of Roe vs. Wade, many have taken sides for and against abortion. Is it right for the federal government to interfere with a women’s right to choose life or not? This debate will continue for until the end of time. Who are we to say who’s right and who’s wrong when it comes to abortion? References: Lee, M. (2007) Point: Abortion is a Health and Human Right Issue. Points of View: Abortion. Retrieved on June 28, 2009 from the Points of View Reference Center Database Chittom, Lynn-nore. (2007) Counterpoint: Why Women Should Choose Not to Abort. Points of View: Abortion. Retrieved on June 28, 2009 from Points of View Reference Database Wilson, Brian. (2007) Counterpoint: Outlawing Abortion. Points of View: Abortion. Retrieved on August 14, 2009 from the Points of View Reference Center Database Anderson, Tim (2007) Point: The Right to Safe and Legal Abortion. Points of View: Abortion. Retrieved on August 13, 2009 from the Points of View Reference Center Database. Devanny, Joe (2009). Should abortion be permitted? Retrieved from www.idebate.org Lowen, Linda Ten Arguments for Abortion and Against Abortion Retrieved on August 12, 2009 from www.womenissues.about.com

Post Freudian theorists and their theories Essay

As indicated earlier, key personality developmental theories that were developed after Freud’s psychoanalytic theory were either directly derived of it or aimed at criticizing some of its major components. a) Erik Erickson i) Stages of development Barbara (2008) and Lieberman (2007) agree that the work of Eric Erickson was a direct derivative of Freudian considerations in human development. Eric Erickson theory of psychosocial development concurred with Freudian view that life, development and challenges develop in stages. Psychosocial theory further builds the notion of the ‘ego’ which was largely brought out by Freud as external reality inculcation to one’s mind. Particularly, the stages of Erickson psychosocial development strongly cohere with Sigmund’s work. Clara et al (2008) explain that stage one of Erickson’s theory of psychosocial development is reflected through ‘trust versus mistrust’ largely because the child is entirely dependent on the caregivers. Like Freud mentioned the pleasure a child derives from oral stimulation, Erickson emphasized on the resulting intimacy as a platform in propelling the child to the next stages. Therefore, Erickson’s first stage borrows the concept of external environment in creating enough force for the next stage. In the second stage of psychosocial development, Erickson equally borrows from Freud’s ‘anal stage’ which is a critical training factor. Nelson-Jones (2005) explains that from a higher consideration, Erickson argued that learning to go to the toilet gave a strong sense of control and therefore great independence. As Freud clearly brought out the notion of the ego, Erickson’s third stage of initiative versus guilt emphasizes the assertion of power and control which plays an important role in the later stages development. Erickson indicated that many children seek to assert their superiority among others but with careful considerations of the existing repercussions (Marrie and Janneke-van, 2007). Notably, Erickson agrees with Freud that parents and caretakers must step in to facilitate the needed reassurance and therefore avoid guilt to their young ones. It is however worth noting that Erickson strongly differed with Freud on how long development persists in an individual’s life. While Freud postulated that personality development only lasted to the genital stage when an individual starts getting interested in sexual relationship with those of the opposite sex, Erickson postulated that developed progressed to the old age (Busch, 2009). However, scholars appear to be strongly divided with one group considering the latter Erickson’s work to be based on criticism of the Freud’s work and therefore its advancement (Barbara, 2008). ii) The notion of fixation One resilient notion of Freud’s work is the notion of succession between different stages. Though they do not necessary cohere on time and expected repercussions, both theorists agree that people at different stages must go through them successfully or get fixated (Hayes, 2004). Fixation as Henry (2009) point out denotes the inability to progress since latter stages are entirely dependent on the previous stages success. Erickson argued that all stages present an individual with two negating outcomes; positive and negative. For example between year five to eleven, Erickson indicated that a successful individual will become industrious while the unsuccessful ones will suffer inferiority (Laura and Pam, 2007). b) Lacanian theory In his work, largely referred to as the return of Freud, Emile Lacan’s concepts appear to be fully defined by the former (Adam, 2008). Though Lacan strongly criticized the Freud’s separation of the conscious (ego) and unconscious (id), he largely employed the same concepts in his work. Lacan argued that the conscious and unconscious considerations of the mind were not different, but operated from a highly sophisticated and complex outline compared to Freud’s consideration. Locan mirror as Brickman (2009) and Gottdiener (2008) conclusions suggest is formative and a derivative of the experience an individual gets during development. Therefore, the paradigm of the imagery to be effective during the younger years as opposed to the old age which is more subjective fits the Freudian connotation of development persisting only to the genital stage.

Customer service Essay Example | Topics and Well Written Essays - 2000 words - 3

Customer service - Essay Example The process of launching the company is ongoing and the company is expected to commence its operation towards the end of the year 2015. Its purpose is to bring together like-minded wineries that are sufficiently developing their investments by creating a venue for business custom crush wine manufacturing, on and off premise wine sales and events in the UK that already house flourishing restaurants and nightlife sceneries. The collective will be made up of three wineries, which will operate as the incubator for future wine brands and upcoming industry ideas. The innovative infrastructures and equipment will also feature a tasting bar that has pours and flights from four resident wineries together with their inspirational wines and whisky. It will also provide a cheese platter, featuring Steve’s Cheese. The tasting bar will have the capacity to hold both large and small events, wine release parties and music dinners. Although Flaming Waters is likely to experience high profit as a UK- based organization, the company will, after a year, expand its operations worldwide. Flaming Waters aims at manufacturing and distributing high quality wines and whisky that improve its enjoyment. The organization is also committed to maintain the highest degree of expertise and professionalism, so as to market and sell all its products, such as wines and whiskies, to the food and beverage industry. Further, the company aims at shipping and distributing the aforementioned products in the most responsible way. The company’s mission is to share its love for high-standard wines with individuals who like taking wine. All the brands of products manufactured by the Flaming Waters will be certified as made from organically grown grapes and healthy raw materials. Such products are backed by the organization with absolute satisfaction guarantee. Flaming

Managing a Diverse Workforce in Organizations Essay

Managing a Diverse Workforce in Organizations - Essay Example A diverse workforce also includes people with both physical and mental disabilities, immigrants and people with varying lifestyles. For a diverse workforce to function effectively, the human resource has to understand both the advantages and disadvantages of a diverse workforce. The human resource professional must also be in a position to manage a diverse workforce. In future, diversity will tend to increase with many organizations realizing its benefits. Organizations that enforce immediate action and develop a diverse workforce may experience its benefits. However, there are associated challenges as well. Development and implementation of workplace diversity are important factors that determine organization’s success and competitiveness. There are multiple benefits associated with developing and handling a diverse workforce. A diverse workforce increases the organization’s adaptability to the market. A company handling a diverse workforce has a better chance of solvi ng problems in service and allocation of resources. Employees from diverse backgrounds introduce individual talents and experiences to the organization that ensures increased flexibility in adapting to fluctuations in both the market and customer demands. A diverse workforce increases the level of productivity for the organization (Bedi, Pooman, and Ekanshi, 2014). Development and implementation of workplace diversity are important factors that determine organization’s success and competitiveness.

Espionage during the Cold War Essay Example | Topics and Well Written Essays - 1250 words

Espionage during the Cold War - Essay Example s had a secret service that was quite developed and the ancient Chinese treatise on the art of war throws light on deception and intelligence gathering and says that all war is based on deception. Political espionage gained importance during the Middle Ages. Joan of Arc was betrayed by Bishop Pierre Cauchon, a spy employed by the English, and Sir Francis Walsingham is credited with developing an efficient political spy system for Queen Elizabeth I. In the modern age systematized espionage became an essential part of government in most countries. Joseph Fouchà © developed the first modern political espionage system, and Frederick II of Prussia is considered the founder of modern military espionage. Nathan Hale and Benedict Arnold became famous spies during the American Revolution. During the U.S. Civil War there was considerable use of spies and by World War I, all big powers except the United States had elaborate espionage systems. After World War II, espionage activity increased co nsiderably especially during the cold war between the United States and the former USSR. It has not stopped with that As Stephen Dalziel (2000) says â€Å"Anyone who thought that the end of the Cold War a decade or so ago would mean the end of espionage has received plenty of examples to show them that, Cold War or not, the worlds states want to know more about each other.† Though the Soviet Union was a temporary ally of the United States during World War II, things changed after the dropping of atomic bombs and by the late 1940s the Soviet Union and the United States became ideological opponents both striving to gain political, economic, social, and cultural dominance in the world. This non military rivalry came to be known as the â€Å"Cold War.† The Cold War between the United States and the Soviet Union was unlike traditional wars where armies are used and shots are fired. It was a rivalry that was both tense and competitive. The war was a long war, lasting from 1945 to 1989.

Infantilization of women in advertising Essay Example | Topics and Well Written Essays - 500 words

Infantilization of women in advertising - Essay Example This essay "Infantilization of women in advertising" outlines the reasons for infantilization of females in commercials and how it affect the perception of women id advertisement. Infantilization is not a new concept but has been in existence for quite a long time. Many advertisers edit or sexualize bodies of younger girls and use them for advertisements. An example of female infantilization is the assumptions that beauty entails getting younger. Most advertisements make this assumption when they use exaggerated pictures of young girls when advertising beauty products. They thus use images of young girls or those of women but with childish behaviors (Wade Web). The women are postured in childish ways with empty stares, hands in mouth, or adopting seductive postures. Additionally, the skin texture is exaggerated. The postures make women appear submissive and not in control of their lives. The advertisements appear to be creating children out of women. This is contrary to the upright w ay men are postured demonstrating adulthood and being in control (Carlson 2-4). The erroneous infantilization defines women as weak and unintelligent. This is a block to celebration of femininity. Instead of encouraging girls to grow into strong women, advertisement in magazines and other media inspire girls to develop into women with childishness. Some advertisements appear to be inspiring women to act like children to be considered feminine and sexy. The antifeminist image below from maxim is an example of such appeals.

Vitamin D Essay Example | Topics and Well Written Essays - 750 words

Vitamin D - Essay Example ists accomplished both identification and characterization of the O104: H4 strain in time, including the sequencing of its genome, they have not been able to explain where and how it came from. Since the manifestations of the incidence, people have put up with the fear of whether or not the infection may re-occur, a factor that has affected agricultural farming and destabilized food security (Berg 49). Moreover, various entities have overtime emphasized the fact that it would be of great significance for the origin of the infection to be identified. Similarly, concerns have been raised regarding delay in the diagnosis as well as in communicating the risk to the public. This essay aims to look into the risk analysis process, notably some of the events that came up in the course of and after the infection, as well as some of the findings and conclusions that we can employ in the future in case of re-occurrences of the strain. Hazard identification refers to the process of establishing the association that exists between the pathogenic organism as well as the human population. In an ideal world, several strains inhabit the human intestine. For an E. coli strain to initiate an epidemic infection of the nature exhibited in 2011, it must have produced some toxic materials and at the same time been resistant to antibiotic. Upon further study, it was established that the 2011 strain exhibited both the O and H antigens, hence the naming O104: H4. The intriguing factor in the course of the infection was that eight cases of the O104:H4 strain had been registered prior to the 2011 infection in Germany, France, Korea, Italy, Georgia and Finland (Berg 53). The fact that the 2011 scenario was extremely severe yet the strain had been reported some time in the past shows that indeed various entities were at fault for letting the infection be that virulent. E. coli strain O104: H4 strain infection went on for quite a while as it had enhanced adhesion, fitness and survival

The Differences Between Islamic Banking and Conventional Banking Essay

The Differences Between Islamic Banking and Conventional Banking System - Essay Example This essay discusses the Banks, that play a crucial role in the management of money from depositors and lending money to the needy, today banks are also indispensable for and international payments system. Individuals, organizations or governments do not only need banks as safe custody of their money, but they all also need to circulate their funds like money getting transferred from buyers to sellers or employers to employees. In this case banks play a prominent role too. They handle payments like issuing personal cheques to making electronic payments of large amounts between banks. In today’s era of international trade, most payments are administered instantly. An efficiently managed system of payments is indispensable for a stable and growing economy, and any inefficiency in the payments system can hinder smooth trade and therefore can significantly hamper economic growth. In this ongoing global economic recession, the Islamic banking structure that is described in the essa y is gaining increasing popularity among the non-Muslims across the world due to its broader product services and its ability to stand against the odds of economic recession where many conventional banks are collapsing. The major purpose of Islamic banking system is to manage and distribute finance in the manner that complies with the Islamic laws and principles. The growing popularity of Islamic banks among the non-Muslims is due to its â€Å"strict lending principles, reflecting industry efforts to transcend religious beliefs to gain greater market share†

Love is a Bitch in Amores Perros Term Paper Example | Topics and Well Written Essays - 1000 words

Love is a Bitch in Amores Perros - Term Paper Example The film is not a simplistic critique of the Mexican society. Rather it is a revelation of the human nature with all its frailties, speedily accentuated by the rapid social changes and a continual dilution of social values. Amores Perros depicts the darker side of the contemporary Mexican society and nudges the viewers to reflect on its disturbing and unjust dynamics. The film is set in the modern day Mexico City. The universal appeal of the film could be attributed to its illustrative depiction of the concepts of broken families and betrayal, the themes which tend to be common to most of the modern day cultures, societies and civilizations (Flynn 35). The selfish and callous tendencies of the characters in the movie give something to relate to almost all its contemporary viewers, irrespective of the place or country which they live in. The pain of Mexico City as shown in the film is the inevitable plight of modern societies. Story Amores Perros is a film woven around the stories of three characters that are Octavio, Daniel and El Chivo, which in a way represent a microcosm of the contemporary, middle class, Mexican domestic scene. The family life of all the three characters is shown to have a common thread of deception running through them. Octavio loves his sister-in-law Susana. He earns money by dabbling in illegal dog fighting. Daniel jilts his wife and daughter, to get into a relationship with a famous model Valeria. El Chivo fails to share a normal family life with his daughter Maru because of being behind bars. In the entire three stories one comes across disruption of family relationships, betrayal of intimacy and trust and flaunting of long cherished social and domestic values. The central characters in the story are depicted as trying to eke out a better life for themselves, but albeit through questionable and unconventional means. The story raises many questions as to whether the unscrupulousness of the three central characters is the strictly person al marrow of their bones or are their lives helplessly simmering in the larger boiling pot of an age and times where achievement is about money only, beauty is simply about looks and family life is about convenience, opportunism and shallowness? The characters in the movie discernibly evince a stark disassociation and variance between feeling and thought, success and honesty, intimacy and fidelity and end and means, which strikingly seem alright and normal in the surrounding social landscape (Podalsky, 148). This seeming normalcy of the things is what is abnormal and pervert. Class Depictions and Related Social Themes In the film, the lower middle class is depicted as being limited and constrained by self adopted and socially reinforced stereotypes, which glorify acquisition, street smartness and unscrupulousness. In such a socio-economic scenario, all the roads seem to lead to an idea of success that is also a dead end in itself. It endows its adherents with all the promised goodie s, yet mercilessly snatches much that is simple, accessible and harmless. The ghetto life in the contemporary Mexico is shown as being marred by preexisting perceptions, where the individuals brazenly feel justified and alright to act out the roles that are valued and encouraged by their social ambience. It is a male dominated society where the young women are both the subject and object of raw lust, deserving a high monetary,

LEARY ENG 105 PAPER 2 RITUAL ASSIGNMENT Essay Example | Topics and Well Written Essays - 1250 words

LEARY ENG 105 PAPER 2 RITUAL ASSIGNMENT - Essay Example Even to those without a slight idea of the lyrics to the song, but having the tune with them, singing to the song becomes fun, interesting, and captivating. Equipped with adjustable light, the heart broken singer could opt to sing for the moment in a dimly lit room, or bright room. Over time, the meaning of the light has changed, where dimly lit or darkness signifies the intentions of ending the relationship. A brightly lit room, despite the singer singing his lout to the lost relationship, signifies a hopeful rejoinder. Thus, as the boys sing, they express their wishes about their sour relationship. Typically, a normal Chinese teenage relationship involves fantasies, dreams, and ambitions. Some of the very serious relationships ironically have even marriage proposals, with the partners expressing deep desires of settling down. However, few, if any survive through the teenage period, characterized by adventures and numerous crushes. Without adequacy in the definition of periods when the modern Chinese boys and girls can date, many boys find themselves in this booth. Whenever a relationship hits the rocks, the affected boy, unifying with his closest friends, takes to the booth to sing for his gone love. The music, meant to heal the wound, takes the form of sad love songs, ones that commemorate the day. Some however opt for the songs they used to sing to their girlfriends when in the relationship, honoring the person and the chance they had to love them. Although this ritual convey a sense of femininity, it actually offer a space for boys to ignore strict gender code and emotional abreact their anger and fragility. To the young men, singing sad songs in KTV is representative of their softy selves, a different form of masculinity in these men. The use of the Karaoke TV to the Chinese boys liberates them from the traditional concept of recovery, involving silence, subsequently redefining

Love Jones Review Essay Example for Free

Love Jones Review Essay The consummate ladies man, Darius silky smooth presentation romises more sell than substance. And Ninas recently Jilted heart isnt looking for anymore of loves kind of trouble. love Jones begins with Nina and her good girlfriend Josie Nichols (Lisa Nicole Carson) packing up whats left of Ninas disappointing relationship. Fearful that the scars left from this failed romance may be too deep for her to heal, Josie takes her to a night-time poetry-slam at the Sanctuary, where she encounters Darius for the first time. The Sanctuary is the local haven where poetry is the prime draw, and a favorite night spot for Darius and his friends Savon Garrison (Isaiah Washington), Eddie Coles Leonard Roberts), Sheila Downes (Bernadette Clark, and Hollywood (Bill Bellamy). The romance dies between couples, we overhear Darius telling his friends from his intellectual set, because theyVe (people) given up on the possibility of it. In an awkward introduction at the bar, Nina catches Darius off-guard and, uncharacteristically, he fumbles and spills his drink on her. He recovers minutes later when called to the stage to recite one of his poems. He makes the most of the moment by calling his sensuous creation A Blues for Nina. Flattered but embarrassed, she informs him in front of his friends that there are opics for poetry other than sex. When he asks her to name one, she writes the word love on his hand. Everyone is impressed; particularly Darius. Darius runs into Nina at a record store managed by his friend, Sheila. She is there because she has Just been fired from her Job as a photographers assistant and desperately needs to hear the Isley Brothers. When Darius approaches her, she acts as thought she vaguely remembers his name. Darius seizes the opportunity though, by playing her a tender rendition of Parkers Mood. While Nina remains unreceptive at that point, she finally buckles and agrees to a date when Darius ppears, unannounced at her door presenting the very CD she had been looking for at the record store. He bribed Sheila so he could get her address and phone number off of the check she used to pay for a CD. His persistence pays off when a romantic statement l Just want to come up and talk leads to a passionate night at her apartment. The next morning, Darius and Nina confide in their respective friends Savon and Josie that, in spite of the incredible sex, It aint no love thing, they Just kickin it. Unfortunately, these two individuals arent exactly the best advisors they could have ound Josie is way down on men and lives her life vicariously through Nina, and Savon is mired in the problems of his eight-year marriage (his wife left him and took their son). But Darius is getting interested. He even reveals to Nina the sacred location of the Batcave (his apartment), where some interesting foreplay ensues when she whips out her camera and tells Darius to take off his clothes. The romance advances. Then, out of the blue, Marvin Cox (Khalil Kain), Ninas former fianc ©e, shows up asking her for a second chance. At Josies suggestion, Nina uses the offer to test Darius: Will he be Jealous, or coolly let her go? Darius pretends not to care, of course, and Nina moves to New York to see if she should resume her relationship with Marvin. Inevitably, Marvin and Ninas differences are irreconcilable, and Nina returns the engagement ring and then heads back to Chicago. Hoping to reconnect with Darius, Nina and Josie go to the Sanctuary, to no avail. Darius has settled down with a new girlfriend, Lisa Oacqueline Fleming). Enter, Hollywood, whose friendly competition with Darius enables him to sense a prime opportunity for one-upmanship. Wood stops by the portrait studio where Nina now works to cheer her up. Tensions run high when Wood brings Nina to Sheilas house for a party that he knows Darius will be attending. Nina, feeling like a pawn in a bad game of male egos, asks Wood to take her home. He refuses and Darius comes to her rescue. Its their first meeting since she went to New York. She confesses she still has feeling for him, and he assures her that Lisa means nothing to him. Swooning, they make up and head for a date at the famous Blackstone Hotel. There, legendary Chicago DJ Herb Kent is hosting a steppers ball, featuring the inimitable dance style popular in Chicago. On the floor, Nina and Darius become a eam again. The fire is relit as they complete the evening with a wet, but romantic walk around Buckingham Fountain. Nina starts to inherit habits from Darius and vica versa. She starts smoking and develops a love for poetry. In return, he develops an eye for photography. But soon after their reconciliation everything starts to crumble. Nina finds Lisas telephone number around Darius apartment, and he gets the occasional Sam call that takes him out of the room. The issue of distrust rears its ugly head. Darius tries to smooth things over by whipping out her camera and telling her to take her clothes off, as she id in an earlier scene. But it is too late. Come get your things from my apartment why would you be with someone you dont trust? The scene ends with Nina returning the key. Because of a Job offer from Vibe magazine in New York, Nina decides to move. Josie, serving as a reluctant Cupid, intercedes by telling Darius of Ninas plans. He takes the cue and makes a gallant but futile effort to talk to Nina before she leaves. A year later, his book has been published, her career is off and running and Nina has been sent to Chicago to shot a Michael Jordan layout. Looking in vain for Darius t the Sanctuary, Nina takes the stage to recite a poem of her own. Startled, Darius turns and listens to her recital, which is about love remembered. Funny what you can do in front of a room full of people, she says, and cant do in front of one person. The movie ends with Nina leaving the Sanctuary and seeing Darius outside. Darius starts off by saying, Longtime no see. I enjoyed your poem. Nina, there have been mistakes on both sides and I apologize for my part. I want to put the past in the past. Once again your timing couldnt be worse you always want what you want hen you want it why is everything so urgent, Nina says. Nina, this here, right now, at this very moment, is all that matters to me. I love you and thats urgent like a mother fucker. love Jones shows that love can be inconvenient. It encourages everyone to approach love the way Nina and Darius do scared, awkward, and even sometimes alone. Theres the obligatory handful of tragic misunderstandi ngs, prideful arguments, over-orchestrated sex scenes, and betrayal and reconciliations. ove Jones steps back, allowing its characters to closely examine what is happening to them. They analyze their own instincts; wonder about each others feelings and even plot little traps to reveal the others true intentions Nina and Darius relationship is built upon the use of some key things: sex and sexual invitations, pick-up lines and relationship openers, music and poetry, the actions of all the movies characters, friends being confidants and advisors, and the use of Baxters techniques to acquire information about the relationship play vital roles. Their relationship proves that the movement in and out of the interaction stages is not set in stone. The stages conform to your situation. Nina and Darius seem to ollow this type of pattern: initiating, experimenting, intensifying, terminating, experimenting, intensifying, integrating, bonding, stagnating, terminating, and initiating. They are also struggle with the roles society has laid out for women and men. And are both trying to fgure out how to play without getting played. Theyre both secretly wondering how you get beyond playing and move on to the love. When youre in your twenties, as Nina and Darius were, loving someone outside your friends and family can seem like a task for Mother Theresa. We twenty- somethings have been unleashed from our parents and the chances to experience exual encounters of all sorts are numerous. But flirting and playing is one thing. Building relationships with the human objects of our desires is a challenge that many of us fail at miserably. At one point in the movie, Darius asks his married friend Savon if he believes in the concept of soulmates. Savons response is that it depends on what day you ask him. Youre with who youre with, he says. Love and marriage are pretty much what you make of them. love Jones doesnt fully answer the soulmate question. In the end, we are only promised that Nina and Darius will be together as long as their belief in he possibility of romance lasts. eeting in a bar, the reluctant coupling, the Jealously and conflict, even a mad rush by one lover to stop the other from leaving on a train. love Jones showed me that there is Just no way around it: Love between a man and a woman is hard work. A conscious effort to relate to the opposite sex is whats needed if were going to get the satisfaction we crave from that someone special. Our twenties can be about a lot more than simply getting our groove on. We can build lives with people while we are enjoying the fresh experiences we are having in our y outh.

Origins Of The Kadazan People

Origins Of The Kadazan People The Kadazans are an ethnic group indigenous to the state of Sabah in Malaysia. They are found mainly at Penampang on the west coast of Sabah the surrounding locales,and various locations in the interior. Due to similarities in culture and language with the Dusun ethnic group, and also because of other political initiatives a new unified term called Kadazan dusun was created. Collectively, they form the largest ethnic group in Sabah. While Kadazan was an official designation for this ethnic group it is widely believed that the term itself was a political derivative that came into existence in the late 1950s to early 1960s. No proper historical record exists pertaining to the origins of the term or its originator. However, an article written by Richard Tunggolou on this matter may shed some light. According to Tunggolou, most of the explanations of the meanings and origins of the word Kadazan assumed that the word was of recent origin, specifically in the late 1950s and early 1960s. He says that some people have theorized that the term originates from the word kakadazan (towns) or kedai (shops), and from the claim that Kadazan politicians such as the late Datuk Peter J. Mojuntin coined the term. However, there is evidence that the term has been used long before the 1950s. Owen Rutter, in his book, The Pagans Of North Borneo, published in 1929, wrote: The Dusun usually describes himself generically as a tulun tindal (landsman) or on the West Coast particularly at Papar, as a Kadazan. (page 31). Rutter worked in Sabah for five years as District Officer in all five residencies and left Sabah with the onset of the First World War. This means that he started working in Sabah from 1910 and left Sabah in 1914. We can therefore safely say that the word Kadazan was already in existence before any towns or shops were built in the Penampang district and that Kadazan politicians did not invent the word in the late fifties and early sixties. The Bobolians or the Bobohizans of Borneo was interviewed to seek better picture of the true meaning of the term Kadazan, a Lotud Bobolian was asked what is the meaning of Kadazan or kadayan? Kadazan means the people of the land. The Bobohizan from P enampang was also interviewed seeking the real meaning of Kadazan .The Bobohizan Dousia Moujing confirmed that the Kadazan has always been used to describe the real people of the land Kadazan means the people of the land. That confirmed what Rutter had described about the existence of term Kadazan. Thus the word Kadazan actually not derived from the word kedai (meaning shops in Malay). Over a hundred years, the people of Kadazans were ruled by the Brunei Sultanate; the Kadazan or Kadayan in Lotud, Marangang, Liwan were being addressed by the Sultanate as being the Orang Dusun which means the People of the Orchard Because in Malay, Dusun means Orchard Farm. Thus administratively the Kadazans are called Orang Dusun by the Sultanate (Tax-Collector) but in reality the people that was called Orang Dusun are in fact Kadazan. An account of this fact was written by the first census made by the North Borneo Company in Sabah, 1881. Administratively all Kadazans are called Dusun as their ethni c identity. Only through the establishment of KCA (Kadazan Cultural Association) in 1960, this terminology was corrected and replaced into Kadazan. When Sabah formed Malaysia together with Sarawak, Singapore and the Peninsular Malaysia in 1963, under the newly form nation of Malaysia, administratively all Orang Dusun born after the Malaysia formation is called Kadazan as their ethnic origin. There were no conflict with regards to Kadazan as the identity of the Orang Dusun between 1963 to 1984. But in 1985 through the KDCA (formally called KCA) the Dusun was once again being introduced after much pressures received from the various parties with one reason to divide the Kadazan and the Orang Dusun once again. As the division has been established and successful, the fall of the ruling government (PBS) was accomplished. PBS through the KCA then, finally coined in the new term to represent the Orang Dusun and Kadazan as Kadazandusun. Press released (Sabah Times and Daily Express) by various parties argued that it should not be Kadazandusun but Dusunkadazan! Leaders in Singapore and the Peninsular Malaysia until today acknowledges the people as Kadazan and not Dusun. The ex- Prime Minister of Singapore addressed the ethnic group in Sabah as the Kadazans, and many leaders of Malaysia today. It was said that the Kadazan/Dusun people originated from a place called Nunuk Ragang wh ich is roughly located at Tampias, where three rivers, Liwagu, Takashaw, and Gelibang meet to the east of Ranau and Tambunan. Nunuk is a Dusun word for Bayan Tree, Ragang comes from the word Aragang which means red. Nunuk look like giant that provide good natural shelters. Its tree top was estimated to be able to shelter under seven Kadazan/Dusun huts (a hut measure 12 by 20 feet). C:UsersUserDesktopNunukRagang (1).jpg A replica of Nunuk Ragang in Ranau Culture Characteristic Kadazan culture is heavily influenced by the farming of rice, culminating in various delicacies and alcoholic drinks prepared through differing home-brewed fermentation processes. Toomis and linutau are the main rice wine variants served and consumed in Kadazan populated areas, and are a staple of Kadazan social gatherings and ceremonies. Religion The Kadazandusun were traditionally animists but have been influenced by both Christianity and Islam. Many of those that the government counts as Christians come from a church tradition where any child that is born into a family that calls itself Christian is also considered to be Christian. Those holding to traditional religion today believe in a spirit world that is especially important in the cycle of rice cultivation as well as major events in the cycle of life. Although believing in a supreme being who created everything, they also attribute spirits to many things in nature such as birds, animals, and plants. The rice spirit in particular figures prominently in their beliefs and practices. Some of the Kadazandusun people groups are noted for their use of priestesses (bobohizan) for controlling the spirits. The majority of the Kadazans are Christians, mainly Roman Catholics and some Protestants. Islam is also practiced by a growing minority.The influence of the Spanish missionaries from the Philippines resulted in Christianity in its Roman Catholic form rising to prominence amongst Kadazans. A minority of them are protestants due to later British influence during the 20th century. Before the missionaries came into scene animism was the predominant religion. The Kadazan belief system centers around the spirit or entity called Kinorohingan. It revolved around the belief that spirits ruled over the planting and harvesting of rice a profession that had been practiced for generations. Special rituals would be performed before and after each harvest by a tribal priestess known as a bobohizan. C:UsersUserDesktopbobohizan.jpg Bobohizan Festival The most important festival of the Kadazans is the Kaamatan or harvest festival, where the spirit of the paddy is honoured after a years harvest. The Kaamatan festival is an annual event in the cultural life of the Kadazandusuns of Sabah since time immemorial. In its deepest sense Kaamatan festival is a manifestation of Creator and Creation relationship, as well as Inter-Creations relationship. It embodies the principal acts of invocation of divinities, appeasing purification and restoration re-union of benevolent spirits, and thanksgiving to the Source of All. It is part of a complex wholesome Momolian religious system centered on the paddy rites of passage and the life cycle of Bambarayon the in dwelling spirit of paddy. C:UsersUserDesktoppesta.jpg Harvest festival Appeasing is done in respect of Bambarayon, Deities, Divinities and Spirits, who may have been hurt by human wrongful acts. Purification is performed in respect of human and spiritual needs for forgiveness followed by resolutions to make themselves worthy of the gifts of life from God. Restoration in necessary to ensure the health and well being of SUNIL, mankind and other spiritual beings. Reunion is realised in respect of human needs to be integrated in body mind and spirit within the concept of the seven-in-one divinity in humanity, as well as re-union of Bambarayon with human Sunduan. Finally Thanksgiving is observed as befitting for all creations to express their gratitude and appreciation for the gifts of life (through Huminodun) and all life supportive system on earth that their Creator lovingly and generously gave them. This takes place in May and the two last days of the month are public holidays throughout Sabah. During the celebration the most celebrated event is the crowning of the unduk ngadau or harvest queen, where native Kadazandusuns girls throughout the state compete for the coveted crown. The beauty pageant is held to commemorate the spirit of Huminodon, a mythological character of unparalleled beauty said to have given her life in exchange for a bountiful harvest for her community. In marriages, marriage customs amongst the Kadazans vary a little from one district to another but in general are the same. The most important thing about Kadazan marriage customs is the role of the parents of both sides for it is they who make the choice and all the arrangements for the joining together of their children. Usually the children abide by their parents decision. The business of making the engagement is done when the boy is only twelve years old and the girl eleven The Kadazans call this miatod. The process begins with the boy who is to be engaged paying a formal visit to the girls house accompanied by some relatives and close friends. The visit is made at a time which has been agreed upon beforehand. In the girls house everybody is ready waiting with members of the family and close friends as well. Whilst waiting for the arrival of the boys party, the girl is told to make seven rice-balls as a special dish for her future husband. When she has done this, she is hastily sent to the house of one of her relations, which is never, however far from her own. As soon as the boy arrives he is invited to enter and is seated on a mat specially woven for occasions such as this, and which is called lawangan by the Kadazans. In the meanwhile the question of the size of the dowry is discussed by the elders from both parties. Usually a Kadazan dowry consists of a large gong, a small gong a, (small) cannon, a buffalo, some bronze, land, and so forth. The agreement is made to become effective on the day of the actual wedding. Finally a meal consisting of rice and buffalo meat, pork, chicken and similar dishes, washed down with drinks like ricewine and the juice of the coconut blossom is consumed to the accompaniment of the beat of gongs. This is when the special rice which has been prepared for the boy by his bride-to-be is fed to him by an old lady from the girls side. This is done in front of all present. After this everything is over and the guests depart, except for the bridegroom-to-be and some of his close friends who stay behind in the girls house. Now the girl returns from her relations house in order to meet her future husband and in order to serve him with more food and drink. That night the boy and his friends sleep in a room by themselves in the girls house. They will return home the following morning. Three days later the girl returns the visit. The same procedures are followed as with the boys visit to the girls house except that the boy does not have to move out of his house while his fiancee and her friends are there. The next day the girl is sent back to her own house by her fiancee along with other members of her family. While they are waiting for their coming of age the engaged couple stay with their own parents. However, the boy is obliged to help in his future mother-in-laws house doing such chores as collecting the firewood ploughing the soil and putting up temporary sheds and the like. Similarly the girl must help her future mother-in-law to plant the rice, cook and so on. The boy may visit the girls house whenever he likes on his own. The girl may also do likewise on condition that she is accompanied by her mother, an aunt or an elder sister. If the boy has an elder sister, he may invite his fiancee to stay a night or two in his house. At the same time if either one of them breaks the rules a penalty will be exacted. When the parents think that the time has come for their children to be married usually around sixteen or seventeen years of age the date for the wedding is fixed by mutual agreement. At last the betrothal ceremony can take place. A man who is fairly advanced in years from the bridegrooms side is chosen to carry out the betrothal rites by reading a short couplet set to a Kadazan melody. Then a huge feast is held at which several buffaloes ,pigs and chickens as well as a number of jars of rice-wine and bamboo stems of coconut blossom juice are consumed. Language Of The Kadazan People Rationally Kadazan language has existed since their ancestors, at first use of the native languages à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹is a branch of every human interaction, deliver and receive information. In particular, the spread of such dialects are starting from a small community groups. These groups communicate and develop an understanding of identity through their language. Eventually it will grow through the diffusion and increase the quantity of these groups. Originally the Kadazan community groups are in small amount, over time it evolved into large clusters. Kadazan tribe has its own language. Kadazan tribes and Dusun tribes are actually a different tribe, but were of the same family. Language of both these tribes nearly the same, distinguished only by minor differences in spelling and pronunciation. For example, home as walai in Dusun and hamin in Kadazan. Many other words that differ only in spelling such as two the duo in Dusun and duvo in Kadazan, and nine referred to siam in Dusun, and sizam in Kadazan. However, there is the same word as a the iso in both languages and six is onom. Music and Dance The Kadazans have also developed their own unique dance and music. Sumazau is the name of the dance between a male and female performed by couples as well as groups of couples which is usually accompanied by a symphony of handcrafted bronze gongs that are individually called tagung. Sumazau and Tagung usually played during festive occasions and feasts especially the wedding feast. The Sumazau Dance Tagung team The Kadazan have a musical heritage consisting of various types of tagung ensembles which is composed of large hanging suspended or held bossed or knobbed gongs which act as drone without any accompanying melodic instrument. They also use kulintangan ensembles with an horizontal type melodic instrument. Agungs also play a major role in agung orchestras ensembles composed of large hanging suspended or held knobbed gongs which act as drones without any accompanying melodic instrument like a kulintang. Such orchestras are prevalent among Mindanao Lumad groups (Bagobo, Bilaan, Bukidon, Hanunoo, Magsaka, Manabo, Mangyan, Palawan, Subanun, Tboli, Tagakaolu, Tagbanwa and the Tiruray), regions in Kalimantan and Indonesia (Iban, Modang, Murut) and Sabah and Sarawak in Malaysia (Bidayuh, Iban, Kadazan-Dusan, Kajan, Kayan), places where agung orchestras take precedence over kulintang like orchestras. The composition and tuning of these orchestras vary widely from one group to another. For instance, the Hanunoo of Mindoro have a small agung ensemble consisting of only two light gongs played by two musicians on the floor in a simple duple rhythm while the Manobo have an ensemble (called an ahong) consisting of 10 small agungs hung vertically on a triangular frame. It includes three musicians: on e standing up, playing the melody, and the rest sitting. The agong is divided by purpose with the higher-pitched gongs (kaantuhan) carrying the melody three to four lower-pitched gongs (gandingan) playing melodic ostinato figures and the lowest pitched gong (bandil) setting the tempo. The Kadazan-Dusun, located on the western coast of Sabah refer to their agung ensemble as a tawag or bandil, which consists of six to seven large gongs in shoreline groups and 7 to 8 large gongs for those in interior valleys. In southwestern Sarawak, Bidayuh agung ensembles consist of nine large gongs divided into four groups (taway, puum, bandil, and sanang), while among the Iban of Sawarak, Brunei, Kalimantan, agung ensembles are smaller in comparison. Such ensembles can either perform alone or with one or two drums played with the hands or wooden sticks, as accompaniment. They play either homophonically or in an interlocking fashion with the gongs. These agung orchestras often perform at many types of social events, including agriculture rituals, weddings, victory celebrations, curing rites rituals for the dead, entertainment for visitors and other community rituals. The Agung. the left gong is the pangandungan, used for basic beats while the right gong is the panentekan, which complements the pangandungan. Kulintang is a modern term for an ancient instrumental form of music composed on a row of small, horizontally laid gongs that function melodically, accompanied by larger, suspended gongs and drums. As part of the larger gong chime culture of Southeast Asia, kulintang music ensembles have been playing for many centuries in regions of the Eastern Malay Archipelago the Southern Philippines, Eastern Indonesia, Eastern Malaysia, Brunei and Timur, although this article has a focus on the Philippine Kulintang traditions of the Maranao and Maguindanao peoples in particular. Kulintang evolved from a simple native signaling tradition and developed into its present form with the incorporation of knobbed gongs from Sunda.Its importance stems from its association with the indigenous cultures that inhabited these islands prior to the influences of Hinduism, Buddhism, Islam, Christianity or the West making Kulintang the most developed tradition of Southeast Asian archaic gong-chime ensembles. Technically, kulintang is the Maguindanao Ternate and Timor term for the idiophone of metal gong kettles which are laid horizontally upon a rack to create an entire kulintang set. It is played by striking the bosses of the gongs with two wooden beaters. Due to its use across a wide variety groups and languages the kulintang is also called kolintang by the Maranao and those in Sulawesi and kulintangan or gulintangan by those in Sabah and the Sulu Archipelago and totobuang by those in central Maluku. By the twentieth century, the term kulintang had also come to denote an entire Maguindanao ensemble of five to six instruments. Traditionally the Maguindanao term for the entire ensemble is basalen or palabunibunyan, the latter term meaning an ensemble of loud instruments or music-making or in this case music-making using a kulintang. Kulintang The instrument called the kulintang (or its other derivative terms) consist of a row/set of 5 to 9 graduated pot gongs, horizontally laid upon a frame arranged in order of pitch with the lowest gong found on the players left. The gongs are laid in the instrument face side up atop two cords/strings running parallel to the entire length of the frame with bamboo/wooden sticks/bars resting perpendicular across the frame creating an entire kulintang set called a pasangan. The gongs could weigh roughly from two pounds to three and 1/8 pounds and have dimensions from 6-10 inches for their diameters and 3-5 inches for their height. Traditionally they are made from bronze but due to the shortage of bronze after World War II and the subsequent use of scrap metal brass gongs with shorter decaying tones have become commonplace. The kulintang frame known as an antangan by the Maguindanao (means to arrange) and langkonga by the Maranao could have designs that could be particularly crude made from only bamboo/wooden poles or highly decorated rich with artistic designs like the traditional okil/okir motifs or arabesque designs. It is considered taboo to step or cross over the antangan while the kulintang gongs are placed on it. The kulintang is played by striking the bosses of the gongs with two wooden beaters. When playing the kulintang, the Maguindanao and Maranao would always sit on chairs while for the Tausug/Suluk and other groups that who play the kulintangan, they would commonly sit on the floor. Modern techniques include twirling the beaters, juggling them in midair, changing the arrangement of the gongs either before or while playing, crossings hands during play or adding very rapid fire strokes all in an effort to show off a players grace and virtuosity. The Kulintang The sompoton is another musical instrument. A ceremonial ring of cloth sash is worn by both male and female. The Sumazau and gong accompaniment is typically performed during joyous ceremonies and occasions, the most common of which being wedding feasts. The sompoton is a mouth organ which is prevalent among the Kadazandusun and Murut community. This fascinating instrument that originates from the district of Tambunan is constructed from a dried gourd and eight bamboo pipes which are arranged in a double-layered raft. A small lamella of polod palm (like a tiny jaw harp) is inserted near the base inside each sounding pipe to create a sweet harmonious sound. The pipes are fitted into a hole on one side of the gourd, sealed with bees wax and bound with thin strands of rattan. To create the perfect melody, musicians will have to manipulate the instrument by covering and uncovering the openings of three of the shortest pipes with the right hand and three small holes near the front and back pipes with the left hand. The sompoton can be played as a solo instrument for personal entertainment or in an ensemble to accompany a group of dancers. The sompoton has a gourd wind chamber from which extend 8 pipes arranged in two rows. There are bamboo reeds in seven of these pipes only, and three of these pipes do not have sound holes and are played by closing and opening the tops of the pipes with fingers of the right hand. The sumpoton can be played with the pipes pointing up, as is done with smaller instruments or with the pipes pointing either sideways or down with larger instruments. The instruments range in size from 6 inches to 3 feet in length, with the average size of just over 1 foot. Music featured in the folk traditions of this very interesting and unique. The tools and traditional sounds are abundant in Kadazandusun and it has the potential to be inherited by the younger generation. Among other musical instruments popular tradition is gong, Sompoton, Kulintangan, togunggu or togunggak, bungkau, pumpuak, sundatang, distilled, turali, tongkungon and others. Birth and Naming Ceremonies When a woman gives birth to a child in a house, a leaf known as wongkong is immediately tied over the door. This serves to give notice that a birth has taken place and that only those who live nearby may call. During her period of pregnancy until several days after delivery, the mother is completely in the hands of the midwife. The midwife is usually an elderly woman who is held in high esteem amongst the villagers. Apart from looking after the delivery of the child, the midwife is also responsible for all the medicines, which consist of the roots of trees, herbs, and so on. The midwife advises the mother on the relevant taboos and massages her both before and after childbirth. The name of the newborn babe is chosen by its grandparents. If the child was born in the house of the mother-in-law, they will have this responsibility; if in the house of the mothers own parents, they will choose what they consider to be an appropriate name. The names chosen are taken from these ancestors and are based on the world around them such as the names of trees, animals, and so on. Kadazan boys take names like Gimbang, Kunul, Kerupang, Galumau,Gantuong, Empurut, Ampingan, Sangan and so forth: typical, girls names are Semitah, Rangkumas, Ansayu, Baimin, Salud, Amin, Nani and Mainah. When the newborn child is about a month old, the shaving ceremony takes place. Goats, pigs and chickens are always slaughtered for this occasion. There are also jars of rice-wine and dozens of bamboo-stems of coconut blossom juice for those with means, and whatever they can afford for the less well-off. Beliefs about Illness According to Kadazan belief, illness is caused by supernatural beings such as ghosts and devils which dwell in the virgin jungle, in fig-trees and in large boulders. Besides this, the Kadazans also believe that some people (called stridden) have the power to cause illness in others whom they do not like. When someone falls ill in the house, his family will call for a medicine-man who in the case of Sabah is not a man at all, but a woman. This woman not only casts spells and explains the necessary taboos to be followed but also provides medicines appropriate to the sickness from which the patient is suffering. These medicines include, inter alia, the tail and skin of a python, the tail and fat of an ant-eater, cockroaches, bees, rats, rattan roots, nibung-palm roots, betelnut roots, langsat (a fruit) skin and wild bananas. The medicine-woman brings a chicken, a pig and some yellow rice to a fig-tree or a large boulder which she believes to be the abode of a resident spirit. All these things are provided by the family of the sick person. At the boulder or beneath the fig-tree the woman softly chants her spells in the language of the spirits. This done, she will put the yellow rice in a bamboo stem, to which is added the chicken and pigs blood which she has just slaughtered, as well as their hearts and lungs. The bamboo stem is then placed on the boulder or below the tree in the ordained manner to the accompaniment of certain words. The medicine-woman then returns home without looking back once. The slaughtered pig and chicken are left where they are for the time being so that the resident spirits can cast their spells over them the spells will be absorbed into the carcasses of the dead animals. After about half an hour the carcasses will be brought back to the sick mans house. The slaughtered chicken is smeared all over the body of the patient, followed by the pig which is held by two men. Then the pig is suspended between two poles outside the house and roasted over a fire of bamboo. (No other wood may be used for this purpose:) Whilst the roasting is going on, no one is allowed to utter coarse speech, for to do so according to the general belief would prevent the sick man from ever recovering because the spells of the spirits would have been rendered inoperative. Should someone reveal an easy heart by laughter in the sick mans house, the person concerned has to pay a customary fine of one chicken. If untoward remarks are made about the fat running off the roasting pig it may not be eaten. The methods described above for the treatment of the sick applies to those who have been crossed by a ghost or a spirit. Funerals When a death occurs in a village everyone is informed. A taboo which must be observed is that no one must do any kind of work on the day of the funeral above all the work of planting rice. It is believed that any work done on such an occasion can only bring misfortune engendered by the fate of the deceased. However, this taboo does not apply should the deceased die far from his own village. First of all the body is washed and then dressed in fine clothes and sprinkled with rose-water. Sometimes, if the deceased was a cigarette or cheroot smoker, a cigarette or cheroot is placed in his mouth. The body is kept in the house from three to seven days before it is buried. While the body is in the house, all the occupants must keep awake. Whoever falls off to sleep will be doused with water and cannot take offence. The purpose of keeping awake is to watch out for the devil or genie which in the guise of a large bird will try to fly away with the body. Should the bird come, the day will become overcast and gloomy and there will be thunder and lightning, which will give the creature its chance to dash into the house and look for the body. This bird is known as the pendaatan bird. In order to avoid the birds onslaught, cloth is hung around the body. The bird is frightened off by the cloth which it mistakes for human beings. There should be an atmosphere of complete calm and silence in the house there should be no idle chatter or angry words. In this quietness solace is sought by the slow beating of gongs or drums, the sound of which the Kadazans refer to as Surabaya. These gongs or drums may only be beaten three times a day that is when the sun sets at midnight and as the sun rises the following morning. The greatest care is taken to prevent a cat from jumping over the outstretched corpse for the Kadazans believe that if this happens the dead man will be transformed into a dangerous and terrifying giant. No coffin or burial jar is used for those with neither rank nor wealth. They are carried to the burial ground wrapped up in cloth and tied to a pole which can be easily lifted. When the body is ready, it is carried in procession to the grave to the accompaniment of gongs and drums, firecrackers and gunfire. On arrival, a spell is cast over the body by an elderly man specially chosen to wait by the open grave. The grave itself is swept with green betelnut leaves so as to prevent the spirits of those who have come along being left behind there. The body is then lowered into the grave while a sprig from a banyan tree is taken and stuck over its navel. After this has been done, the grave is filled in. The purpose of the banyan sprig is to ascertain whether the deceased still thinks of his wife and children. If he does, the sprig will sprout a shoot; if no shoot appears, this means that he has forgotten all about those he has left behind. A small hut with an attap or zinc roof and with beautiful designs carved on its plank walls is erected over the grave. A shirt, a clean metal cigar/cigarette box, and some betelnut quids cigarettes and similar items are placed in the middle of the hut. The family of the deceased will send food to the hut every afternoon for seven days, because it is believed that during this period the soul of the dead man has not yet left the body and so still requires food from its living relatives. No one is allowed to disturb these things. Anyone found doing so will be fined a chicken or five dollars. The bodies of well to do Kadazans are placed in large burial jars which are firmly closed before they are buried with the body inside. Then another very expensive jar is placed above the grave. In some places the burial jar and its contents are not taken straight away to the burial place but are kept in the house itself or in a special hut erected nearby so that the family can mourn there whilst waiting for other relatives who live far off to arrive. Then only is the jar buried. After three days have passed since the burial, a feast is held at night. On this occasion members of the deceaseds family let fall three drops of candle wax through the cracks in the floor of the house onto the ground below.

Safety Assessment: Benzalkonium Chloride as Sanitising Agent

Safety Assessment: Benzalkonium Chloride as Sanitising Agent Benzalkonium Chloride Benzalkonium chloride or BAC is an antibacterial agent belonging to the quaternary ammonium compound group. It is widely used in the health care industry and cosmetic industry as an antimicrobial and cleansing agent. According to the Food and Drug Administration (FDA), 0.1-0.13% w/w BAC is considered safe and effective as an â€Å"antiseptic drug product†.55 BAC has also been recognized as safe and effective when incorporated into oral mouth rinses.56 BAC is also popularly used as a rinse-free hand sanitizer and for hand washing.57 Short-term and long-term clinical studies have shown that BAC incorporated in intranasal products is safe and well-tolerated. 58 Furthemore, BAC meets the performance criteria under the Tentative Final Monograph for Health Care Antiseptic Drug Products as an active component in rinse-free hand sanitizers. Sufficient evidence exists to support the usage of BAC as a Category I active ingredient in 1994. It was analyzed as a leave-on sanitizer at the Final Monograph for Healthcare Personnel Antiseptic Drug Products. 59 A study by Dyer et al concluded that a hand sanitizer with BAC as the main component was a safe and effective way of decreasing illness absenteeism in grade schools.60 The safety of BAC was reviewed by an expert panel and they concluded that at concentrations of up to 0.1%, free active ingredient is â€Å"safe for human use†.61 It was acknowledged that BAC can be used beyond being an active ingredient for leave-on products because of its safety and antimicrobial effectiveness profiles. The FDA has also agreed upon the usefulness of biocidal quaternary amino actives, particularly BAC, in their previous rulemaking. As an example, the FDA stated that â€Å"it was not seriously concerned with the safety of ‘quats’ for first aid uses like wound cleansers, skin wound protectants, and skin antiseptics† in the 1991 Proposed Rule for Topical Antiseptic Drug Products for Over-the-Counter Human Use; Tentative Final Monograph for First Aid Antiseptic Drug Products. BAC was found to meet the requirements for first-aid antiseptic applications as reviewed by the expert panel at that time. Furthermore, the FDA has permitted the combination of BAC and Benzethonium Chloride homologues at concentrations of up to 0.004% as a food preservative or for long-term ingestible applications.62 At the 2002 16th Report of the Cosmetic Ingredients Review Expert Panel, BAC was announced to be safe at concentrations of up to 0.1% w/w. The cosmetic applications studied here were those that encompassed a daily-use regimen. A publication was done on a cross-over study of 420 grade-school children (5-12 years old) for a period of 10 weeks. They were told to use a leave-on sanitizer with BAC as soon as they entered the classroom, before eating their snacks and lunch, after sneezing or coughing inside the classroom, and after using the restroom. They observed that even with frequent use, there was no adverse reaction such as edema, rash or erythema, among the students during or after the study.40 Another study published in 1998 investigated the performance of an alcohol-free hand sanitizer with BAC. They concluded that the product exceeded the minimum performance standards indicated by the FDA for reducing bacteria.63 BAC has been reported to be effective against a wide variety of microorganisms, such as mixed-type viruses and non-enveloped viruses. BAC even demonstrated on some instances, a significantly higher virucidal activity as compared to alcohol applications. One important aspect of BAC that should not be over-looked is its non-flammable nature. In fact, during the SARS epidemic in 2003, BAC-containing sanitizers were very effective against human coronavirus especially in use in airlines and airports as alcohol-containing products were banned because of issues in flammability. In a study on BAC at reducing illness in public and private schools, they observed a 44.2% decrease in incidence of gastrointestinal illnesses and a 50.2% reduction in respiratory-related illnesses. In a different double-blinded study with 769 students, there was a 33% reduction in illness-related absenteeism. It was recommended that alcohol-free leave-on sanitizers, like those with BAC, are the only appropriate composition for usage in settings as school. This is due to the possible misuse of alcohol-containing sanitizers as a fire accelerant or by intentional ingestion. An excellent review on the issue of bacterial resistance to antibacterial  sanitizers was also recently submitted by SDA to FDA in response to the reopening of the docket for comments. However, the FDA advised that further studies should be done regarding antimicrobial resistance and the potential development of resistance to these agents, including BAC. This was stated at the joint meeting in 1997 of the FDA Advisory Committees. In the field of Orthodontics, Othman et al 64 confirmed that adding BAC to an adhesive produces antibacterial properties. In the study, BAC was incorporated into a light-cured composite resin, and an evaluation of its antimicrobial and physical properties was done. BAC was incorporated into Reliance Phase II adhesive to produce BAC concentration from 0.25% to 2.50% wt/wt. The modified samples were cut into disks and incubated in Strep. mutans for two days. Amount of bacterial inhibition was measured with agar disk diffusion assay. Other disks were placed in brain-heart infusion medium with Strep. sobrinus to measure its adherence. Cells that adhered were measured. Tensile bond strength was analyzed using a universal testing machine by attaching traction hooks to bovine teeth with the modified adhesives. Results showed an increase in antimicrobial activity in composites with higher BAC. Antimicrobial activity was negative for the composites without BAC. The composite with BAC and with out BAC did not show any difference with regard to their diametral tensile stress and tensile bond strength. Therefore, they concluded that when BAC was combined with an orthodontic adhesive, it added antimicrobial properties without changing its mechanical properties. Another study that aimed to create an antibacterial adhesive without compromising its bond strength was done by Saito et al.65 Their aim was to find the dose of BAC that exhibited antibacterial effect and did not compromise bond strength. In Saito’s study, Superbond CB resin cement was used. A mixture of the polymer, monomer, catalyst and BAC was produced according to the instructions of the manufacturer. Composite disks with the following BAC concentration were produced: 0.25%, 0.75%, 1.25%, 1.75%, 2.5%, and 5% (wt/wt). Composite disks of the same size (0.8 mm x 2 .0 mm thickness) were made. The test bacteria used were Strep. mutans 10449 and PS14, and Strep. sobrinus 6715 and B13. A brain-heart infusion medium was used to grow the bacteria. To evaluate the antibacterial activity, disk diffusion assay was utilized. To analyze the release of BAC as shown by an inhibition of growth of the bacteria, the semidiameter of the growth inhibition zone was measured. The bacteria were grown overnight in a broth and diluted. An optical density of 0.5 (550nm) was used. An inoculation of 80  µL (60-fold dilution) was performed on the brain-heart infusion agar plates. A glass rod was used to spread the inoculums evenly providing uniform bacterial growth. The BAC-infused composite disks were placed on the agar and were incubated at 37 ºC. Two days after incubation, the inhibition zones were measured. Saito also tested the shear bond strength using 70 extracted human premolars. The teeth were randomly distributed into seven groups and embedded in acrylic except for the buccal areas which were used for bonding. The teeth were polished using rubber prophylactic cups with pumic for 10 seconds. The teeth were etched with 65% phosphoric acid for 30 seconds and washed for 20 seconds then orthodontic metal brackets were bonded. Composite with the following BAC concentrations were used to bond the brackets: 0%, 0.25%, 0.75%, 1.25%, 2.5%, and 5%. A 300-gram force was applied on each bracket (based on the study of Bishara et al66). The results were presented in standard deviation and mean and analyzed with ANOVA to determine if there were significant differences among the groups. For multiple comparisons, Fisher test was used. Statistical differences were detected by a Chi-square test. Significance was predetermined at P 0.5.38 Results showed that there were significant differences among the composites with different BAC concentrations. No significant differences were found among the bacterial strains. When placed on the agar plate with Strep. mutans or Strep. sobrinus, no inhibition zone was observed on the composite with 0% BAC. The composite disks with BAC demonstrated a significant antibacterial property when compared with the composite without BAC. The antibacterial effect was found to increase as BAC concentration increased. This was indicated by an increase in the bacterial inhibition zones that were measured. The disks with 5% BAC had the highest amount of antibacterial activity. A significant difference in bond strength was noted among the different composites with BAC. However, as BAC concentration was raised, they observed a decline in shear bond strength. The study of Saito et al concluded that adding BAC into composite resin attributes antimicrobial properties strong enough to inhibit Streptococcus mutans and Streptococcus sobrinus. A clinically acceptable range of shear bond strength is yet to be established scientifically. Saito noted that incorporation of BAC does not lessen the strength to less than 10 MPa when an etchant (phosphoric acid) is used. The range of shear bond strength in study was 10.12 MPa – 20.94 MPa. Saito et al further concluded that a composite incorporated with BAC â€Å"has a possibility for clinical application as a bonding adhesive†. It was recommended in the study that it is essential to acquire a long-term release behaviour of an antibacterial agent. Therefore, a study investigating the release behaviour of BAC should be done. It was mentioned in the study by Saito that BAC has been a popular choice of contact lens antiseptic. However, the quantity of BAC used in the study was less than the amount used in contact lenses. A typical bonding procedure in an orthodontic patient requires around 150 mg of composite adhesive. Therefore, 0.7 mg of BAC is required to achieve 0.5% BAC concentration. The same author in 2009 evaluated the antibacterial activity and cytotoxicity of an orthodontic adhesive containing BAC. To achieve the desired concentration of BAC, it was initially diluted to 50% by mixing it with the orthodontic polymer (wt/wt). It was diluted further with polymer to achieve the required concentration. 65 They achieved the following BAC concentrations: 0.25%, 0.75%. 1.25%, 1.75%, 2.5%, and 5.0% (wt/wt). Custom-made molds were used to produce BAC-composite disks of the same size (8.0 mm x 2.0 mm). The disks were evaluated using antibacterial and cytotoxicity assays with three independent runs. To perform the disk diffusion assay, the BAC composite disks were soaked in distilled water at 37 ºC for 0, 30, 90, and 180 days prior to the assessment of antibacterial activity. The test bacteria used were Strep. mutans 10449 and PS14 and Strep. sobrinus 6751 and B13. They were routinely grown in a brain-heart infusion medium for 24 hours. The growth inhibition of Strep. mutans and / or Strep. sobrinus showed the release of BAC into the agar medium. Electric digital callipers were used to take measurements of the zone of growth inhibition around each BAC composite disk. To test the cytotoxicity, human gingival fibroblast cultures were grown from the cells of healthy gingival tissues from patients who were undergoing extraction prior to orthodontic treatment. This was copied from the method of Somerman, et al. After the patients underwent extraction, a part of the gingival tissue attached to the interdental papilla was taken. The samples were washed twice in phosphate-buffered saline solution (PBS). The acquired tissues were dissected into 1-mm cubes and were transferred to 35-mm tissue culture dishes with ÃŽ ±-minimal essential medium supplemented with 100  µg/mL of penicillin G, 500  µg/mL gentamicin sulphate, 0.3  µg/mL amphotericin B, and 10% fetal bovine serum. Incubation of the cultures was done in a 37 ºC humidified incubator with 95% air and 5% carbon dioxide. When confluence was reached, the cells were detached using 0.05% trypsin in PBS for 10 minutes. They were subcultured in flasks and seeded.38 The controls used in the study were the resin disks without BAC. The harvested gingival cells were laid under resin disks. In between the disks and the gingival cells was an 8  µm PET membrane that allowed the passage of the components of the resins to make contact with the human gingival cells. This was based on the study of Tang et al. Incubation with the gingival cells were done at 37 ºC for 1, 3, and 6 days.38 A reduction assay kit containing tetrazolium bromide was used to assess the cytotoxicity. This was based on the reduction that occurs to MTT when exposed to living cell mitochondria. It becomes purple fromazan. After 1, 3, and 6 days, the cells were cleaned with PBS after removal of the resins and the medium. Addition of 0.5 mL MTT medium solution was made to the wells. The solution was incubated at 37 ºC for 3 hours. A microplate reader was used to measure the purplish lysate. They observed significant differences among the different lengths of time the samples were soaked in distilled water and among the BAC concentration. With the different bacteria, they did not detect any significant differences. No difference that was significant enough was also observed between the bacterial strain and BAC. There were significant differences noted regarding the antibacterial activity at 0 day between samples with 5% BAC compared to other BAC concentrations. There were also significant differences observed regarding antibacterial activity among 0.25%, 0.75%, and 1.25% BAC, and 1.75%, 2.5%, and 5% BAC concentration. However, there was not any significant difference detected among 1.75%. 2.5%, and 5% BAC concentrations. There was a significant difference at 180 days between 0.25%, 0.75%, and between 1.25% and 5% concentrations. They observed that the higher the concentration of BAC in the composite, the greater the decrease that occurred in antibacterial property based on the assay time prolongation. They concluded that when the samples were not soaked in water, they exhibited higher antibacterial activity. The resins with 5% BAC had the highest antibacterial property. There was a significant decrease in antibacterial activity after soaking the samples in water for 180 days at all BAC concentrations. The samples incorporated with 5% BAC had the highest antibacterial activity compared to the resin with 0.25% at all periods of the experiment. In fact, the antibacterial activity exhibited by the resin with 5% BAC soaked for 180 days was the same as the antibacterial activity shown by the resin containing 0.25% and 1.75% BAC prior to immersion in water. There were significant differences in MTT activity percentages among the BAC composites with regard to cytotoxicity to the human gingival cells. Saito’s study concluded that resins with 1.25% or 1.75% BAC exhibited constant antibacterial properties when immersed in water for 180 days due to the continuous BAC release. However, an increase in cytotoxicity was noted as the antibacterial activity increased. Therefore, composites with a higher concentration of BAC were shown to be more cytotoxic. A concentration of BAC that was 0.25% or 0.75% exhibited cytotoxicity similar to the resins without BAC or the controls at all test periods. Saito et al recommended that a similar study be made using saliva instead of water as the immersing medium. This is due to the presumption that the oral environment is different that it may influence the antibacterial activity and cytotoxicity of the resins with BAC. The study confirmed that adding BAC to a composite resin exhibits an antibacterial effect against Strep. mutans and Strep. sobrinus. The author suggested that BAC be tested in vivo for safety before it is tested clinically.

Essay --

Gender roles have always been a constant controversy in the world of religion. Women, more so then men, have been trying to gain religious power for the past several decades. Many religions already have gender equality, while others fear the change of gender roles. Gender roles in Christianity vary considerably in today’s age, as they have during the last two millennia. This is especially true with regards to marriage and ministry. Certain roles in Christian religious groups have been restricted to males or females only. For example, in the Catholic and Orthodox churches, men may serve as priests and only males serve in senior leaders positions such as bishop, patriarch, or pope. Women may serve in positions such as abbess. Christianity emerged from patriarchal societies that gave men the power of authority in marriage, society and government. The status of women in early Christianity has been debated in recent years, no doubt driven by interest in the women's movement in Western countries today. Evidence in the New Testament clearly supports women doing many things and having many roles within early Christianity. "Nowhere in the Bible is it clearly and unambiguously stated that women and men are of equal dignity and worth, that women should never be treated as men’s inferiors, that the domination of one sex by the other is a sin, or that the divine takes female form." (Linda Woodhead Professor in the sociology of religion in the Department of Politics, Philosophy & Religion at Lancaster University). â€Å"The rule remains with the husband, and the wife is compelled to obey him by God’s command. He rules the home and the state, wages wars, and defends his possessions †¦ The woman, on the other hands, is like a nail driven into the wall... ...avior. Women, on the other hand, tend to be more caring and more sensitive to others’ discomfort and pain. Although men and women have the same potentials for aggression and warm-heartedness, they differ in which of the two more easily manifests. Thus, if the majority of world leaders were women, perhaps there would be less danger of war and more cooperation on the basis of global concern – although, of course, some women can be difficult! I sympathize with feminists, but they must not merely shout. They must exert efforts to make positive contributions to society.† (Dalai Lama, University of Hamburg 2007). He has very clearly stated that â€Å"if the majority of world leaders were women, perhaps there would be less danger of war and more cooperation on the basis of global concern†¦Ã¢â‚¬  , this reinforces Buddha’s idea on how a society based on equality can benefit everyone.

Free Hamlet Essays: Interpretation of Hamlet :: The Tragedy of Hamlet Essays

Keys to Interpretation of Hamlet William Shakespeare's Hamlet is, at heart, a play about suicide. Though it is surrounded by a fairly standard revenge plot, the play's core is an intense psychodrama about a prince gone mad from the pressures of his station and his unrequited love for Ophelia. He longs for the ultimate release of killing himself - but why? In this respect, Hamlet is equivocal - he gives several different motives depending on the situation. But we learn to trust his soliloquies - his thoughts - more than his actions. In Hamlet's own speeches lie the indications for the methods we should use for its interpretation. Hamlet's reason for suicide is the death of his father, the late King Hamlet - or at least this is what he tells the world. He claims his father's death as the reason in his first soliloquy (1.2.133-164), but we are led towards other reasons by the evidence he gives. In the famous "to be or not to be" soliloquy, he says: "For who would bear... the pangs of despised love... when he himself might his quietus make/with a bare bodkin?" (3.1.78-84). The word "despised" is glossed as "unrequited" - and thus we are led to speculation that Ophelia, not the late King, is the true cause of his suicidal urges. The claim that he is mourning his father seems to me to be at best an excuse - in the public eye as he is, Hamlet cannot sink so low as to be moved to kill himself by a woman. This is an example of a phenomenon that we note throughout Hamlet - the separation of what is stated on the surface from the implications a few layers beneath. The play works on two levels - the revenge drama works as a backdrop for Hamlet's internal psychodrama. It is clear that Shakespeare intends for Hamlet's thoughts to be superior to his outward actions in interpretation of the play. After listing all the outward signs of his depression, he tells his mother that he would prefer to be considered on the basis of his thoughts: "These indeed 'seem'/For they are actions that a man might play;/But I have that within which passes show/These but the trappings and the suits of woe" (1.2.86-89). Yet Hamlet, for all the disdain for played action that he shows here, also appreciates its power, in his remarks on the player's soliloquy on Hecuba (2.

“Eveline” by James Joyce Essay

â€Å"Eveline† is a short story by James Joyce.   Eveline is 19 and standing at a crossroads in her life.   She has a single choice to make as she stands and reflects at the ship dock.   The decision she must make is whether she should go with Frank, her secret soon-to-be husband or stay with her father in the only place she has ever known.   â€Å"Frank was very kind, manly, open, hearted,† (Joyce 45) and offers Eveline a â€Å"new home, in a distant unknown country† (Joyce 44) in Buenos Ayres.   Her father is aging, grumpy, and often threatens violence is she does not do what he says.   Eveline ponders what her duty really is.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   There are several good reasons for Eveline to leave with Frank and get married.   â€Å"Her brothers and sisters were all grown up†, (Joyce 42) and her mother was dead.   Her childhood friends, Tizzie Dun was dead and the Waters had moved back to England.   She is forced to spend her days working in a store making money she must turn over to her father.   She spends her evenings taking care of the house, her father, and two young children. This is not exactly the life she has read about in romance novels or daydreamed about in grade school.   It is hard work and with the knowledge that â€Å"Everything changes† (Joyce 43) she wants to â€Å"go away like the others, to leave her home.† (Joyce 43).   She knows   if she stays, she will stagnate.   She will still be breathing but she will be just as dead as her mother if she chooses to stay.   Frank offers her a life of new adventures and love.   When she is married she will have respect and Frank will not be violent with Eveline as her father was with her mother.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As Eveline â€Å"tried to weigh each side of the question† (Joyce 43) she begins to develop a list of reasons why she must stay.   This is the only home Eveline as has ever known.   It is full of   â€Å"familiar objects which she had dusted once a week for so many years† (Joyce 43).   And wonders if she will ever see these things again. Here, with her father, she has food and shelter, and the comfort of the known.   She also fears that the people she knows in town will consider her â€Å"fool† (Joyce 43) when they realize she had run away with a fellow† (Joyce 43).   Her father is old and forgetful, and she worries if he can take care of himself.   The overwhelming reason why she feels it is her duty to stay because of â€Å"her promise to keep the home together as long as she could.† (Joyce 47) to her mother just before she died.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Eveline’s relationship with Frank is based solely on hope.   Frank is a sailor who is kind but tells her â€Å"tales of distant countries. He had started as a deck boy at a pound a month on a ship of the Allan Line going out to Canada†(Joyce 46).   And her father warns â€Å"†I know these sailor chaps†Ã¢â‚¬  (Joyce 46).    Is Frank being truthful or is he a typical sailor with a girl in every port.   She hopes that he is telling her the truth because she has no other evidence that he is.   Frank symbolizes escape.   When she reflects on her promise to her dying mother and her subsequent death she thinks to herself â€Å"Escape! She must escape! Frank would save her. He would give her life, perhaps love, too But she wanted to live. Why should she be unhappy? She had a right to happiness. Frank would take her in his arms, fold her in his arms. He would save her.†(Joyce 47).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The question remains for Eveline, will she go with Frank or stay at home.   Of course in the end she decides to stay.   She chooses the known over unknown excitement.   The comfort of stability and a familiar environment far outweighs her desire for a new life, in a new home with new people.   In the end she chooses â€Å"hard work — a hard life — but now that she was about to leave it she did not find it a wholly undesirable life.† (Joyce 45).   â€Å"Eveline† is a story about choice and learning to live with the consequences of that choice. Works Cited Joyce, James. Dubliners. New York: The Modern library, 1954. Questia. 6 Dec. 2005 .   

Financial Analysis of Carrefour

Chapter 5 reward S. A. Teaching Note Version jar a summationst 2007 Introduction The crossoer case is a pecuniary analysis case. product S. A. is 1 of the worlds too largest retailers. During the show sequence one-half(a) of the 2000s, the beau mondes sh atomic number 18 exp deathitures steadily disciplined, despite the concomitant that the society comprehend above-aver succession returns on blondness. Students ar asked to analyze crosss pecuniary disputations and part entropy to find chronicles for the societys wretched sh are harm performance and to take form recommendations for the proximo. The discussion of the mo passary analysis is preceded by a discussion of overlaps st enjoingy and history.Both the method of greenbackancying analysis and the fiscal analysis are affected by hybridizings overcome from french ecumenically accepted accounting principles reporting to IFRS reporting in 2005 but specialist intimacy of french generally accepted accounting principles and IFRS (and first- age adchoice) is non required. Questions for students 1. 2. give focal point hybridizations semiprivate-enterprise(a) and corporate strategy. What are the appoint risks of the confederacys strategy? Analyze crosswalks accounting (including the imprints of crossways switch to IFRS- base monetary reporting). Are any appointments to crossroads financial statements necessary?Analyze products in operation(p) manold agement, financial focussing and investment management during the geezerhood 2001 to 2005, fashioning use of some(prenominal) financial statement data and element data. What are the primary drivers of the beau mondes lament satisfactory partake in spending performance? reiterate the key findings of the financial analysis and set aside recommendations for emendment to hybridisations management. What actions could management take to bump the corporate trust of Chrystelle Moreau and her collea gue investors? 3. 4. Case analysis Question 1 Key characteristics of crosswalks strategy and the associated risks are the fol go forthing Competing on value and product. intersection fol busteds a strategy that combines some elements of a differentiation strategy with elements of a address leadership strategy, in particular in its hyper merchandises. Specifically, the hypermarkets split themselves from competitor supermarkets (1) by offering a practically broader assortment ( much product categories (food and non-food) as well as a wider preference of steels within one product family line (including its own brands)) and (2) investing in client loyalty programs (e. g. , the Pass card). This strategy is approve up by a operose marketing campaign.At the same time, however, ford realizes thatespecially during economic downturnsits customers hold depression replacement respects and are relatively price sensitive. The social club in that respectfore wishes to keep the prices in its hypermarkets at economic levels. The way in which the federation can achieve this is by o Keeping a goal eye on what consumers want ( by customer surveys and building a customer air database using data gathered by dint of, for example, the companys customer loyalty card) and by timely adjusting its assortment and pricing to repositions in consumers preferences. Having a well positive logistics lollywork. This keeps overthrow superior and helps to control costs. o Benefiting from economies of scale, non only in logistics but overly in purchasing of supplies (aggregation of purchasing international negotiations with suppliers). o Selling low-priced products infra crossways own brand name. An important risk of following a combination of strategies is that crosswalks hypermarkets fabricate stuck in the middle. The planned commutes that Jose Luis Duranthe spic-and-span chief executive officerannounced after replacing Daniel Bernard betoken that thi s happened during the first half of the 2000s.While many of crossbreedings competitors, much(prenominal)(prenominal) as Leclerc, Auchan, Aldi, and Lidl, were able to aggressively turn down their prices during the economic downturn, jibe to Duran ford had focused too much on differentiation and ameliorate its coasts per lusty clip of descent space (which mixes theatrical role security deposits and summation perturbation). Consequently, the company lost its competitive edge to price brush asideers (by losing its re dropation for low prices), which slowed down hybridisations maturement and harmed its domestic market grapple. International harvest-tide.When large companies such as overlap start to determine a predominate military post in their domestic markets, they whitethorn be forced to expand abroad or enter other industries. intersections corporate strategy is to expand overseas rather than diversify. More importantly, as indicated above, achieving growth is an essential part of crossroads strategy because (international) growth helps the company to obtain economies of scale in purchasing, logistics and the development of crossoverbranded products. For example, crossbreeding sells its own branded products in the same packaging worldwide (of course printed in different languages).The companys overseas sell trading operations are, however, much untamed than its domestic operations. First, to some extent retailing remains a topical anesthetic melodic line because consumers tastes differ comfortably across countries. remunerative expansion after-school(prenominal) fords domestic market is only accomplishable if the company has good knowledge somewhat local customers preferences and tastes. Consequently, a slightly safer way to expand abroad is to acquire local supermarket chains. A disadvantage of this strategy is, however, that acquisition premiums remove to be give, which can too drive down internet.Second, many of hybridisations intercontinental hypermarkets are placed in countries where the economic environment is big consumers in economically slight(prenominal) developed countries are in all probability to be to a great extent price sensitive East Asian and mho American countries tend to invite to a greater extent(prenominal) bureaucracy and sacrosancter government vindication of local firms. Third, in several countries, crosswalk has to fence with other multinationals such as Tesco and Wal Mart, who are trying to gain a strong market position ( nighly with sedate price competition).In sum, crosss overseas operations tend to be in countries where consumers are likely more price sensitive, several multinationals engage in severe price competition, and the economy is slight stable. Note, for example, that convergence generated 10 part of its fiscal 2005 goods ( forwards fill and taxes) in entropy America and East Asia, although the company generated besotted to 15 part of its fiscal 2005 gross gross revenue in these areas. Question 2 In 2005, carrefour changed its accounting policies from cut generally accepted accounting principles to IFRS.This change affected the companys financial statements and, consequently, could affect the analysis of hybridizings diachronic performance. More specifically, to repair comparability across days the analyst must assess how hybridizings pre-2004 performance and financial position would do been below the red-hotly adopted accounting standards. When doing so, the following changes are important to go out Under french generally accepted accounting principles, cross was required to amortize free grace. IFRS does non allow good lead amortisation but requires companies to regularly interrogation good go out for impairment.The elimination of goodwill amortisation cast up hybridizings lolly lettuce in 2005 by scrawny to 25 per centumageage (and ROA by 0. 8 persona points). Pre-2004 earning s figures dexterity be chthonianstated because of goodwill amortisation charges. However, amortization charges may take aim replaced/prevented impairment charges in these categorys. Hence, the net notion on net loot is likely to be ( strongly) less(prenominal) than 0. 8 percent of total additions. cut GAAP based earnings did non include an expenditure for stock option grants to point of intersections employees.Because such a grant imposes costs on products shareholders, IFRS requires that the Black & Scholes cling to (or the judge from another accepted option valuation model) of these option grants is recognized as expense in the income statement during the vesting period. In 2005, intersection points stock option expense had a contradict effect on net shekels of 1. 4 percent (and a negligible effect on ROA). The switch from french GAAP to IFRS has resulted in negative margins to both inventories and cost of gross gross sales in 2004.The close for these ad justments (which was not explicitly mentioned in products 2005 financial report) is that under IFRS, inventories include measures for (inventory-related) function that intersection point billed to its suppliers. That is, instead of recognizing the measures as revenues in the period of billing (as the company did under French GAAP), hybridization now delays the mention of these to the period in which the associated inventories are sold. This change of sermon pressd end-of-year inventories in 2004 by 10. 2 percent (and fairness by 5. 7 percent).In appendage, cost of sales in 2004 increase because the gists billed for services related to the beginning-of-year inventories were smaller than those related to the end-of-year inventories. More specifically, the adjustment reduced net profit by 3. 3 percent. During years in which fords inventories (as well as the services that hybridization stands to its suppliers) increase, the IFRS treatment will most likely result in high c ost of sales than the French GAAP treatment. In the 3 years without delay prior to 2004, inventories decreased by rationalityably small amounts.It is soce unlikely that during these years the French GAAP treatment of inventories had created significant expirations among report net profits and net profits that would perplex been reported under IFRS. The French GAAP treatment did, however, result in higher(prenominal)(prenominal) inventories (and lawfulness and deferred tax liabilities) than those that would have been reported under IFRS. Assuming that during these years, the overstatement of inventories re collectable to the warm recognition of revenues from services provide to suppliers has been just more or less 500 million, the overstatement of equity has been in the bleed of 4-5 percent.Under IFRS convergence has to recognize (slightly) great employee benefit obligations and classify (slightly) more makes as pay removes (hence reported on the sleep sheet) than under French GAAP. In 2004, employee benefits have resulted in a negative adjustment of end-of-year equity (by close to 4 percent) and a positive adjustment of end-of-year non-current liabilities (by close to 3 percent). Financing lease adjustments affected in the first place non-current summations and current liabilities.In addition to the changes mandated by IFRS, crosswalk made one voluntary change in its estimates of the economic useful lives of buildings the company increased the dispraise period from 20 to 40 years. Assuming that this change was justified, wear and tear of buildings prior to 2004 was mislead. In particular, Note 15 indicates that the inequality between restated accumulated depreciation and original accumulated depreciation on buildings at the end of 2004 was 158 million. This suggests that depreciation in 2004 was initially overstated by 158 million, resulting in an understatement of ROA of close to 0. dower points (all under the trust that the new p olicy is correct). In summary, under French GAAP, return on (total) pluss may have been unostentatious by, at maximum, 1. 2 percentage points because of overstated goodwill amortization and buildings depreciation. In addition, under French GAAP equity may have been overstated by at maximum 8 percent because of its accounting for inventories and employee benefits, but, at the same time, may have been understated because of (an unfamiliar amount of) overstated goodwill amortization.Note that the adjustments that crossroad made to its financial statements because of the change in estimates are not the same as the adjustments that an analyst would dispatch if he/she would take over that Carrefour had always depreciated its buildings over a period of 40 years. Carrefour does not restrospectively adjust its financial statements, but uses the new 40-year depreciation period only for 2004 and later on fiscal years. At the end of 2005, pure(a) Buildings equaled 8,031 million.Unfortu nately, the carrying value of crystalise Buildings is not disclosed, making it impossible to derive the average age of Carrefours buildings and forcing the analyst to charter a crude precondition. Under the assumption that the average age of Carrefours buildings is 5 years, the carrying value of make Buildings would have to be increased by an amount of 1,004 million ((5/20 5/40)x8,031) to retrospectively adjust Carrefours financial statements.Similarly, under the assumption that the average age of Carrefours buildings is 10 years, the carrying value of Net Buildings would have to be increased by an amount of 2,008 million ((10/20 10/40)x8,031) to retrospectively adjust Carrefours financial statements. In addition to the overly cautious depreciation rate on buildings, Carrefours obsolete assets may be understated because the company has operate(a) leases. At the end of 2005, Carrefour had large in operation(p) lease commitments. bring out TN-1 estimates the net place valu e of these commitments.The estimated NPV of Carrefours run lease payments is nigh 3. 1 one million million million, which is equivalent to slightly more than 48 percent of Carrefours net non-current debt in 2005 (3,121/10,443 226 3,773) and implies an understatement of Carrefours non-current tangible assets by approximately 18 percent (3,121/13,864 + 3,121). The use of operational leases is not abnormal in the retailing application. For example, at the end of the fiscal year ending on February 26, 2006 (labeled fiscal 2005), Tesco, one of Carrefours U. K. based competitors had operating leases for an estimated amount of ? 2,718 million, which was equivalent to slightly less than 75 percent of Tescos net non-current debt in 2005 (2,718/4,958 1,325) and implied an understatement of Tescos non-current tangible assets of approximately 15 percent (2,718/15,882 + 2,718). In summary, Carrefours non-current tangible assets appear to be understated by an amount in the range of 4 5 billion (or 22 27 percent (versus 15 percent for Tesco)). Question 3 Carrefour versus Tesco manifest TN-2 displays a set of ratios for Carrefour and Tesco.The hard roe decomposition indicates that Carrefour has lower operating profit margins than Tesco but higher asset disorder. The net effect is that Carrefour has a moderately lower operating ROA than Tesco. Although Carrefours operational ROA is lower than Tescos, Carrefour has a higher return on equity than Tesco, both in 2005 and 2004. The reason for this is that Carrefour is more supplementd than Tesco. Note that operating returns on assets are existently greater than returns on assets. This is because both Carrefour and Tesco make much use of vendor support, which makes their work hood negative.This emphasizes the importance of recasting the financial statements and using the alternative approach to hard roe decomposition. The differences in the components of roe between Carrefour and Tesco may find their origin in the strategic differences between both companies. However, they may in any case reflect differences in the speciality of operating management, investment management and support decisions. We will discuss each of these sources below. strategic differences. Carrefour focuses more on creating a reputation for low prices and engages more in price competition with discounters than Tesco.Consequently, Carrefours profit margins are likely to be smaller at the benefit of higher asset overturn. Tesco has a lower strawman in non- europiuman markets (such as Asia and South America) than Carrefour. specially in these markets, entering multinational retailers such as Carrefour, Tesco and Wal Mart strongly compete on price to become the dominant market player. in operation(p) management. As indicated, Carrefours net operating profit margin is lower than Tescos, mayhap because Carrefour engages in price competition more than Tesco. The ratio salute of materials/sales and then confirms this.In 2005, this ratio was 3. 6 percentage points higher for Carrefour than for Tesco, which illustrates the margin-reducing effect of price competition. perhaps because Carrefour competes less on product and services than Tesco, its personnel expenses as a percentage of sales were 1. 2 percentage point lower than Tescos. depreciation and amortization charges as a percentage of sales are approximately equal for both competitors. investment funds management. The PPE/ gross sales ratio suggests that Tesco has invested a intimately larger amount in property, plant and equipment.There are unhomogeneous reasons for this difference o Part of the difference between Carrefour and Tesco is due to the fact that Carrefour has a slightly greater affinity of its PP&E financed under operating lease agreements. Tescos decision to sell and leaseback a substantial pro luck of its property suggests that Tescos management believes that Tesco does not yet optimally benefit from lease financing . In addition, Carrefours depreciation of buildings has been overly conservative in the years prior to 2004. Consequently, Carrefours understatement of non-current angible assets is estimated to be approximately 10 percent greater than Tescos (see in any case question 2). o Statistics disclosed in the notes to the financial statements suggest that Tesco owns significantly more expensive stores (possibly at significantly more expensive locations) than Carrefour. In particular, the cost price of Tescos land and buildings per strong measuring stick equals ? 2,778 p. sq. m. (14,247/5. 129), or 4,086 p. sq. m. , whereas the same statistic equals 1,005 p. sq. m. (11,141/11. 08) for Carrefour (in fiscal 2005). o gross sales per average significant measuring rod in fiscal 2005 was 6,850 (76,496/0. x11. 08 + 0. 510. 671) for Carrefour versus ? 8,140 p. sq. m. (39,454/0. 55. 129 + 0. 54. 565), or 11,972 p. sq. m. , for Tesco. Hence, although Carrefours true meters of store space are substantially less expensive, Carrefour needs, on average, more forthright meters than Tesco to generate a euro of sales. Although Carrefours PPE/gross revenue ratio is substantially lower than Tescos, the companies net non-current asset/sales ratios are almost equal. (Note that part of the remaining difference is explained by the fact that Carrefours non-current assets are more understated than Tescos. The explanation for this is that Carrefour has a much greater amount of goodwill recognized on its balance sheet. This amount of goodwill has in the beginning arisen from the acquisitions of Compoirs Modernes (1998/99 2,356m), Promodes (1999 3,032m), GS (2000 3,136m), and GB (2000 1,128m). The negative effect of goodwill on asset turnover illustrates that Carrefour ( departed) strategy of growth through acquisitions has a downside organic growth is typically more profitable than growth through acquisitions (see excessively question 2). Carrefours working crown turnover is substa ntially lower than Tescos.More specifically, it takes Carrefour approximately in two ways as much time as Tesco to sell its inventory. For a retailer, this is important because inventories bear a large semblance of the companys assets. This may be due to a difference in strategies the company that sells relatively more non-food products will likewise have lower inventory turnover. Historically, Carrefour has been the European leader in marketing a mix of food and non-food products. During the ago decade Tesco has added more and more nonfood products to its assortment.Although both companies are not very wanton about their reliance on non-food sales, there are some (older) statistics available. In 2004, about 46 percent of Carrefours hypermarket sales came from dry grocery, 16 percent from fresh food, 17 percent from consumer electronics, 7 percent from apparel, and 14 percent from general merchandise. In comparison, 22 percent of Tesco U. K. sales came from non-food sales in 2004. Under the assumptions that (1) Carrefour sold its non-food products only in hypermarkets (which generated 8 percent of total 2004) and (2) Tesco sold a similar percentage of non-food products in its non-U.K. markets, the portion of non-food products to the companies total sales is fairly similar 22 percent (0. 58 x 7% + 17% + 14%) versus 22 percent. Carrefours workmanship dues turnover is also substantially lower than Tescos. An important reason for this difference is that Carrefours financing company provides consumer identification to Carrefours customers. This credit has been extended to Carrefours customers through point-of-sale financing (offering a credit facility that enables customers to amortize the cost of their purchases over a longer period) or private credit cards.The short-term portion of this credit has been classified as trade receivables. Point-of-sale financing and private credit cards were common especially in Carrefours domestic market, France. Carrefo ur may therefore need to depict these financial services in run to effectively compete with its French industry peers. Financial management. Carrefour is more leveraged than Tesco. Carrefours degree of leverage is, however, not abnormal for a retailer. This is illustrated by the fact that Tesco has planned to sell and leaseback a substantial amount of property (more than ? billion) and return the proceeds of this achievement to its shareholders. The net effect of these minutes will be that Tescos leverage will get closer to Carrefours. In addition, Carrefours have-to doe with coverage ratios arealthough lower than Tescossufficient, indicating that Carrefour experiences no problems to meet its hobby obligations. Carrefours performance over time When analyzing Carrefours financial performance over time, the analysts has to take into account that Carrefour applied IFRS for the first time in 2005.A pragmatic approach to account for this is analyze year-to-year changes in ratios that are based on the same accounting standards (change in 2005 = IFRS-based change from 2004 to 2005 change in 2004 = French GAAP-based change from 2003 to 2004). presentation TN-3 displays the year-to-year changes in various ratios. The following changes are noteworthy operate management. Both personnel expenses and cost of materials as a percentage of sales have increased during the past two years. As indicated, this most likely illustrates the margin-decreasing effect of severe price competition. Investment management.In 2004, Carrefour managed to increase asset turnover, which mitigated the negative effect of the operating margin decrease on operating return on assets. In 2005, both margin and turnover decreased, suggesting that Carrefour has been unable to effectively compete on price. Financial management. Leverage (as well as Carrefours financial leverage gain) decreased for three consecutive years. This seems uneffective because Carrefours spread is bland positive an d its interest coverage is withal sufficient. On the other hand, Carrefours financial spread, and with that the benefits of leverage, has decreased over the past two years.Analysis of Carrefours segment information Exhibit TN-4 displays several ratios that have been calculated using Carrefours segment information. Based on the segment analysis (at least) the following conclusions can be drawn The comparison of Carrefours with Tescos asset turnover illustrated that Carrefours sales per square meter of store space was substantially less than Tescos. The segment analysis shows that this difference in turnover is primarily caused by the underperformance of Carrefours stores outside France o In 2005, sales per square meter was 10. 6 thousand in France versus 5. 90 thousand, 3. 13 thousand, and 3. 55 thousand in the lie in of Europe, South America, and Asia, respectively. o In 2005, obstinate asset turnover was 4. 51 in France versus 2. 18, 2. 62, and 2. 59 in the substitute of Europ e, South America, and Asia, respectively. EBIT margins were also much lower in Carrefours contrary markets than in its domestic market. However, like turnover, Carrefours profit margins declined in its domestic market after 2003. There has been a strong decline in sales per square meter in France after 2002.This decline can possibly be attributed to Carrefours loss of market share in its domestic market. During the first half of the 2000s, Carrefour primarily invested outside France. It is befuddle that sales per square meter is substantially lower in hard discount stores (where one would expect low margins and high turnover) than in hypermarkets. Analysis of Carrefours change feed performance Exhibit TN-5 displays Carrefours standardized change in work statements. Between 2002 and 2005, Carrefours operating funds execute before working capital investments ranged from 3. 6 billion (in 2005) to 3. 9 billion (in 2003).In 2006, Carrefour will have (at least) the following uses of its hard cash flows Carrefours management announced in the companys 2005 financial report that capital expenditures in the years 2006-2008 would be close to 3. 3 billion per year (on average). Dividend payments equaled 758 million in 2005. Given the mold of dividend increases over time, dividend payments in 2006 are likely to exceed 800 million. If in 2006 operating cash flow before working capital investments will be similar to historical values, Carrefour will need spare sources of cash to finance its investments and dividends.The question therefore arises as to what sources of cash flow might be available to the company Carrefours management is likely stand firm cutting dividends or raising new equity as this may put further pressure on the companys share prices. Like in previous years, the amount of net investments in non-current assets will be less than the amount of capital expenditures. This is so because Carrefour will divest stores that are underperforming. However, as restructuring progresses cash inflows from divestments can be expected to decrease. This illustrates the want for Carrefour to improve its cash flow from operations.As argued above, possible ways to do this is by improving margins outside France or by regaining market share in France. In addition, the company may reduce its investments in inventories either by improving logistics or by improving knowledge of customer preferences. Question 4 psychoanalyst Chrystelle Moreau could use the following summary of key issues (and potential recommendations) arising from the analysis of Carrefours (and Tescos) financial statements 1. The analysis suggest that Carrefours management should take actions to improve operations management.In particular a. Carrefours low inventory turnover (relative to Tescos) suggests that the company needs to improve logistics. This would improve asset turnover, improve cash flow from operations and help the company to more effectively compete on pric e. b. Carrefour could also make better use of vendor financing. The companys trade payables turnover is relatively high compared to Tescos. Vendor financing may help the company in lowering its net debt (and interest expense). 2. Compared to Tescos, Carrefours sales per square meter is too low a.The decrease in France suggests that management should take action to regain market share in France (in treaty with its announced intentions). b. The observation that sales per square meter (and margins) are especially low in Carrefours foreign markets suggests that in those markets operations need to be improved. 3. It is questionable whether a focus on growth by adding stores is the most earmark strategy for the near term. Given the low level of sales per square meter, a less expensive way of exploitation might be to focus on improving sales levels in Carrefours current stores.In addition, as indicated, asset turnover could be improved by improving logistics and, consequently, increasin g inventory turnover. Finally, a substantial proportion of Carrefours net assets consists of goodwill. Adding more goodwill would in all probability have a further negative effect on the companys abnormal profitability. One way to provide a powerful positive signalize to investors about Carrefours future cash flow generating ability is to follow Tescos example in change and leasing back a substantial proportion of the companys property. (Analysts estimate Carrefours property to be worth 25 billion. The proceeds from this transaction could then be used to return cash to investors. Because future lease payments discipline managements actions and forces management to improve operating performance (see cash flow analysis), the transaction would signal managements confidence in Carrefours future performance and has the potential to put an end to the companys share price decline. Subsequent developments Carrefour continued the focus of its growth strategy under the adagio of more squa re meters in few countries. Carrefour expanded its store interlocking primarily in Europe (especially outside France).The company disposed of its stores in underperforming markets, such as Mexico, Japan, Czech Republic, Slovakia, and South Korea and increased its store space in well-performing markets such as Poland, Italy, Turkey, Romania, Brazil, China and Taiwan. For example, in declination 2006, Carrefour acquired all of Aholds round out supermarkets and hypermarkets for the amount of 375 million. In September 2006, Carrefour announced its earnings for the first half year of 2006. Both sales and net profit had increased relative to the first half of 2005. In particular, net profits had increased from 637 million to 706 million.The increase in net profits was, however, lower than analysts expected. On January 12, 2007, Carrefour announced that its fourth-quarter sales in 2006 had decreased by 1. 5 percent in comparison with fourth-quarter sales in 2005. Following this announc ement, Carrefours share price decreased by 5 percent to 44. 50. On March 8, 2007, Carrefours President of the Supervisory circuit board (and protege of the companys primary shareholder, the Halley Family), Luc Vandevelde, resigned, possibly as a result of a disagreement with the Halley Family. Vandevelde was replaced by Robert Halley.On the same day, private equity investor Bernard Arnault and US Fund closure Capital acquired a 9. 8 percent stake in Carrefour. Analysts expected that they were planning to force Carrefour to sell (and lease back) its valuable property (estimated to be worth 25 billion). Exhibit TN-1 (1) Calculating the interest rate implicit in finance leases (implicit rate = 9. 6%) and (2) calculating the present value of operating lease payment using the implicit rate of 9. 6% Year Reported honorarium finance leases 52 196 in 5 y. 196 in 5 y. 196 in 5 y. 196 in 5 y.PV faux PV PV Reported Assumed Payment factor finance Payment Payment operating finance lease s operating operating leases leases leases leases 52 0. 9552 49. 7 751 751 717. 4 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 39. 2 8. 2 0. 8715 0. 7952 0. 7255 0. 6620 0. 6040 0. 5511 0. 5028 0. 4588 0. 4186 0. 3819 0. 3485 0. 3180 0. 2901 0. 2647 0. 2415 0. 2204 0. 2011 0. 1834 0. 1674 0. 1527 34. 2 1780 in 5 y. 31. 2 1780 in 5 y. 28. 4 1780 in 5 y. 26. 0 1780 in 5 y. 23. 7 1780 in 5 y. 21. 6 2670 in 7. 5 y. 19. 7 2670 in 7. 5 y. 18. 0 2670 in 7. 5 y. 6. 4 2670 15. 0 2670 13. 7 2670 12. 5 2670 11. 4 2670 10. 4 9. 5 8. 6 7. 9 7. 2 6. 6 1. 3 372. 6 in in in in in 7. 5 7. 5 7. 5 7. 5 7. 5 y. y. y. y. y. 356 356 356 356 356 356 356 356 356 356 356 356 178 310. 3 283. 1 258. 3 235. 7 215. 0 196. 2 179. 0 163. 3 149. 0 136. 0 124. 1 113. 2 51. 6 2006 2007 2008 2009 2010 2011 196 in 5 y. 2012 and 557 in 14. 2 y. subsequent (557/39. 2) 557 in 14. 2 y. 557 in 14. 2 y. 557 557 557 557 557 557 557 557 557 557 557 557 in in in in in in in in in in in in 14. 2 14. 2 14. 2 14. 2 14. 2 14. 2 14. 2 14. 2 14. 2 14. 2 14. 2 14. 2 y. y. y. y. y. y. y. y. y. y. y. y. 3,132. 1Exhibit TN-2 Carrefour versus Tesco 2005 IFRS Traditional guff of roe Net profit margin (ROS) Asset turnover =Return on assets xFinancial leverage =Return on equity (ROE) 1. 9% 1. 61 3. 1% 5. 52 17. 1% 2004 IFRS 2. 2% 1. 73 3. 8% 6. 06 22. 9% Carrefour 2004 2003 French French GAAP GAAP 1. 9% 1. 86 3. 6% 5. 16 18. 4% 2. 3% 1. 80 4. 2% 5. 51 23. 0% Tesco 2002 French GAAP 2. 0% 1. 77 3. 5% 5. 88 20. 7% 2001 French GAAP 1. 8% 1. 60 2. 9% 5. 89 17. 2% 2005 IFRS 4. 0% 1. 75 7. 0% 2. 41 16. 7% 2004 IFRS 4. 0% 1. 68 6. 7% 2. 34 15. 6% Distinguishing in operation(p) and Financing Components in ROE chemical decomposition reaction Net operating profit margin 2. % 2. 6% 2. 3% xNet operating asset turnover 3. 55 3. 91 4. 65 =Operating ROA 8. 1% 10. 1% 10. 9% Spread 6. 0% 7. 7% 7. 0% xFinancial leverage 1. 50 1. 67 1. 07 =Financial leverage gain 9. 0% 12 . 8% 7. 5% ROE = Operating ROA + Financial leverage gain 17. 1% 22. 9% 18. 4% Asset solicitude Ratios Operating working capital/ gross sales Net non-current assets/ gross sales PP&E/Sales Operating working capital turnover Net non-current asset turnover PP&E turnover Accounts receivable turnover breed turnover Accounts payable turnover Days accounts receivable Days inventory Days accounts payable . 8% 4. 37 12. 4% 8. 3% 1. 28 10. 6% 23. 0% 2. 7% 4. 09 10. 9% 6. 4% 1. 54 9. 9% 20. 7% 2. 6% 4. 00 10. 5% 4. 9% 1. 35 6. 7% 17. 2% 4. 2% 2. 69 11. 3% 9. 6% 0. 56 5. 4% 16. 7% 4. 2% 2. 56 10. 9% 8. 8% 0. 54 4. 8% 15. 6% -9. 2% 37. 3% 18. 6% -10. 9 2. 7 5. 4 12. 8 9. 6 7. 0 28. 1 37. 5 51. 5 -10. 1% 35. 7% 18. 0% -9. 9 2. 8 5. 5 15. 2 10. 1 8. 2 23. 7 35. 5 43. 8 -11. 7% 33. 2% 17. 7% -8. 5 3. 0 5. 6 23. 8 9. 1 7. 5 15. 2 39. 7 48. 1 -10. 0% 32. 9% 17. 4% -10. 0 3. 0 5. 8 22. 2 9. 6 7. 7 16. 3 37. 5 46. 7 -9. 5% 33. 9% 18. 0% -10. 5 2. 9 5. 5 21. 8 9. 3 8. 0 16. 38. 7 44. 8 -10. 3% 35. 3% 19. 6% -9. 7 2. 8 5. 1 23. 6 9. 1 7. 3 15. 3 39. 5 49. 3 -8. 3% 45. 5% 40. 3% -12. 0 2. 2 2. 5 44. 2 20. 2 3. 2 8. 1 17. 8 113. 9 -9. 2% 48. 3% 42. 9% -10. 9 2. 1 2. 3 44. 0 19. 3 2. 9 8. 2 18. 6 122. 6 Exhibit TN-3 Carrefours performance over time 2003 to 2004 2004 to French 2005 GAAP IFRS Common-sized Income Statement percentage point changes in Sales 0. 0% 0. 0% Cost of Sales -0. 2% -0. 3% SG -0. 1% 0. 1% Depreciation and Amortization 0. 3% 0. 0% otherwise Operating Income, Net of Other Operating expenses -0. 4% -0. % Net engross outlay or Income 0. 0% 0. 1% Investment Income 0. 0% 0. 0% Tax Expense 0. 0% 0. 0% Minority Interest 0. 0% 0. 0% Net make headway -0. 3% -0. 4% Pro forma income statement items percentage point changes in Cost of Materials (nature) -0. 2% -0. 3% Personnel Expenses (nature) -0. 5% -0. 2% Depreciation and Amortization 0. 3% 0. 0% 2002 to 2003 French GAAP 0. 0% -0. 1% 0. 3% 0. 1% -0. 1% 0. 2% -0. 1% -0. 1% 0. 1% 0. 3% 2001 to 2002 French GAAP 0. 0% 0. 2% 0. 3% 0. 1% -0. 2% 0. 1% 0. 0% -0. 2% 0. 0% 0. 2% -0. 1% -0. 1% 0. 1% 0. 2% 0. 1% 0. 1%Distinguishing Operating and Financing Components in ROE Decomposition percentage (point) changes in Net operating profit margin -0. 3% -0. 5% 0. 2% 0. 0% xNet operating asset turnover -9. 1% 6. 6% 6. 7% 2. 2% =Operating ROA -2. 0% -1. 5% 1. 5% 0. 4% Spread -1. 7% -1. 3% 1. 9% 1. 5% xFinancial leverage -10. 4% -16. 4% -16. 9% 13. 5% =Financial leverage gain -3. 8% -3. 2% 0. 7% 3. 2% ROE = Operating ROA + Financial leverage gain -5. 8% -4. 6% 2. 2% 3. 6% Asset Management Ratios percentage (point) changes in Operating working capital/Sales 0. 9% Net non-current assets/Sales 1. 6% PP/Sales 0. % Operating working capital turnover 10. 1% Net non-current asset turnover -4. 4% PP turnover -3. 1% Accounts receivable turnover -15. 7% blood line turnover -5. 5% Accounts payable turnover -14. 9% Days accounts receivable (change in days) -1. 2 Days inventory (change in days) 4. 4 Days accounts p ayable (change in days) 2. 1 -1. 8% 0. 4% 0. 4% -15. 2% -1. 1% -2. 0% 7. 2% -5. 6% -2. 8% -1. 1 2. 2 1. 3 -0. 5% -1. 1% -0. 6% -4. 8% 3. 2% 3. 6% 1. 7% 3. 3% -4. 0% -0. 3 -1. 2 1. 9 0. 9% -1. 4% -1. 6% 9. 1% 4. 1% 8. 9% -7. 6% 1. 9% 10. 0% 1. 3 -0. 7 -4. 5 Exhibit TN-4 divide analysis France 4. 1% 5. 50% 6. 00% 5. 88% 5. 55% 5. 16% 3. 62% 4. 51 5. 09 5. 23 5. 17 4. 95 4. 57 4. 11 2. 22% 2. 45% 2. 29% 1. 73% 2. 26% 2. 00% 4. 04% Rest of Europe 4. 22% 3. 94% 3. 73% 3. 37% 3. 31% 3. 69% 2. 15% 2. 18 2. 31 2. 19 2. 01 1. 93 1. 55 1. 88 4. 40% 3. 72% 4. 58% 5. 18% 6. 49% 6. 10% 14. 00% Latin America 2. 62% 1. 06% 0. 28% 0. 43% 0. 63% 2. 47% 3. 48% 2. 62 2. 33 2. 26 2. 48 2. 16 1. 73 1. 44 4. 89% 4. 89% 6. 39% 5. 13% 4. 38% 5. 19% 19. 25% Asia 3. 22% 2. 92% 3. 08% 3. 04% 2. 93% 2. 49% 1. 54% 2. 59 2. 56 2. 44 2. 37 2. 20 2. 19 1. 50 6. 63% 6. 59% 9. 40% 7. 65% 6. 96% 9. 02% 23. 10%EBIT margin 2005 2004 2003 2002 2001 2000 1999 2005 2004 2003 2002 2001 2000 1999 2005 2004 2003 2002 2001 2 000 1999 Fixed asset turnover CAPX to sales Exhibit TN-4 Segment analysis (continued) France Sales per sq. m. 2005 2004 2003 2002 2001 2000 1999 10. 96 11. 69 12. 23 12. 62 12. 64 12. 62 NA Rest of Europe 5. 90 6. 36 6. 39 5. 70 5. 90 5. 84 NA NA Latin America 3. 13 2. 55 2. 43 3. 00 4. 73 5. 58 NA Asia 3. 55 3. 41 3. 78 4. 41 5. 08 5. 21 Hypermarket 6. 18 6. 12 6. 39 6. 56 7. 23 7. 40 7. 49 Supermarket 5. 71 5. 64 5. 57 5. 80 6. 38 6. 59 5. 65 Hard discount 3. 85 3. 97 3. 93 5. 03 4. 8 5. 01 4. 58 Sales per store 2005 2004 2003 2002 2001 2000 1999 21. 38 23. 41 24. 66 26. 49 26. 41 19. 80 20. 50 6. 61 7. 09 7. 08 6. 94 6. 95 5. 64 4. 83 6. 21 5. 52 5. 67 7. 72 12. 98 16. 72 18. 98 13. 55 15. 00 23. 30 37. 72 43. 50 43. 99 32. 47 52. 21 53. 08 55. 45 57. 60 62. 40 67. 04 66. 83 8. 73 8. 75 8. 63 8. 63 10. 29 10. 26 10. 20 1. 49 1. 35 1. 41 1. 74 1. 66 1. 67 1. 46 Sq. m. per store 2005 2004 2003 2002 2001 2000 1999 1. 95 2. 00 2. 02 2. 10 2. 09 1. 57 NA NA 1. 12 1. 12 1. 11 1. 22 1. 18 0. 96 NA 1. 98 2. 17 2. 34 2. 57 2. 74 3. 00 NA 3. 82 4. 40 6. 17 8. 54 8. 56 8. 45 . 45 8. 67 8. 68 8. 78 8. 64 9. 06 8. 93 1. 53 1. 55 1. 55 1. 49 1. 61 1. 56 1. 81 0. 39 0. 38 0. 36 0. 35 0. 34 0. 33 0. 32 Exhibit TN-5 cash flow analysis 2005 IFRS Net profit Profit before taxes minus Taxes paid After-tax net interest expense (income) Non-operating losings (gains) Non-current operating accruals Operating cash flow before working capital investments Net (investments in) or liquidation of operating working capital Operating cash flow before investment in non-current assets Net (investment in) or liquidation of non-current operating assets bounteous cash flow available to debt nd equity After-tax net interest expense (income) Net debt (repayment) or offspring uncaring cash flow available to equity Dividend (payments) Net share (repurchase) or issuance Net increase (decrease) in cash balance 2004 IFRS 2004 French GAAP 1,509. 1 2003 French GAAP 1,737. 6 2002 French GAAP 1,539. 4 2001 French GAAP 1,438. 5 1,943. 0 263. 6 (206. 0) 1,564. 0 3,564. 6 175. 0 3,739. 6 (2,617. 0) 1,122. 6 (263. 6) 428. 0 1,287. 0 (758. 0) 88. 0 617. 0 1,723. 0 279. 7 (103. 0) 1,939. 0 3,838. 7 875. 0 4,713. 7 (2,148. 0) 2,565. 7 (279. ) (1,723. 0) 563. 0 (677. 0) (368. 0) (482. 0) 317. 7 (117. 9) 2,102. 2 3,811. 1 841. 2 4,652. 3 (2,146. 6) 2,505. 7 (317. 7) (1,675. 0) 513. 0 (608. 9) (367. 6) (463. 5) 368. 9 (253. 7) 2,066. 0 3,918. 8 323. 0 4,241. 8 (1,966. 2) 2,275. 6 (368. 9) (855. 4) 1,051. 3 (522. 5) 17. 3 546. 1 453. 4 (344. 6) 1,950. 0 3,598. 2 (149. 0) 3,449. 2 (3,163. 7) 285. 5 (453. 4) (1,541. 1) (1,709. 0) (475. 5) 300. 4 (1,884. 1) 550. 3 (1,193. 9) 2,537. 8 3,332. 7 837. 9 4,170. 6 (1,005. 6) 3,165. 0 (550. 3) (559. 4) 2,055. 3 (424. 6) 183. 7 1,814. 4