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A Suggested Business Plan Template


The principles highlighted can be used as a basis for creating a bid document or a separate business plan for organisations other than UK Sport. //04 SECTION 2: BACKGROUND & HISTORY This section should put the event in context, describe its history, and provide an introduction to the proposed event, including relevant facts and figures.

In narrative terms this section should contain: > the proposed event’s size and structure including: • event duration; • number of competitors and disciplines; • number of spectators and other venues, • details of the relevant governing bodies; > the event’s history and background, including relevant facts and figures from previous events and their locations/dates; > the strategic implications for the event with reference to: • local, regional and national government; • national and international governing bodies, and; • other sporting bodies as applicable; • commercial opportunities.

SECTION 1: EXECUTIVE SUMMARY This should provide a concise overview of the proposals. The executive summary should indicate why this application deserves funding assistance. Ideally, it should be one or two pages long and never more than three. In narrative terms, the executive summary should include, as a minimum: > the purpose of writing the business plan; > aims and objectives in hosting the event, including > > > > > > ates and location; how much money is required and for what; your experience as bid organisers or event hosts; the management structure and support network relevant to the proposal; a brief description of the event and the benefits likely to accrue to the host; the implications of hosting the event and/or winning the bid; critical time lines/milestones. SECTION 3: AIMS & OBJECTIVES FOR THE BID/EVENT This section should present the overall aims and objectives for the bid/event and should contain the following: > the core strategic aim(s); > key objectives from the viewpoint of the

In numerical terms, the executive summary should include, as a minimum: > the Overall Event Finances – headline figures as to stakeholders, including the bid organiser/event host, governing body, and local government; > benefits of hosting the event, including economic impact, sporting impact and impact at the local, regional and national level. In numerical terms, you should supplement this section with headline volume numbers to illustrate key objectives – spectator numbers, media exposure, etc.

CONTINUED estimated income and expenditure involved. UK SPORT > STAGING MAJOR SPORTS EVENTS: THE GUIDE > 2005 17 A SUGGESTED BUSINESS PLAN TEMPLATE A SUGGESTED BUSINESS PLAN TEMPLATE SECTION 4: EVENT REQUIREMENTS & FACILITIES International Federations will normally stipulate minimum hosting requirements covering all aspects of the event. The level of detail given varies, but can be reasonably in-depth. This section should set out how the bid organiser intends to satisfy the stipulated key requirements.

At the very least, it should address the following areas: > Facilities – what are the minimum standards //04 SECTION 5: DEVELOPMENT OF SPORT INCLUDING ELITE PERFORMANCE Consideration should be given to the wider implications of the event on the sport itself, and the development of elite performance. The narrative of this section should include: > Analysis of elite performance including: > This should include plans prior to, during and post event. > SECTION 6: ETHICS & GOOD PRACTICE

The business plan should contain a section on the ethical framework in which the event is set, particularly if there are guidelines laid down for the event by any national and/or international governing body. You should highlight the number of anti-doping tests required by the International Federation (if appropriate), along with any other technical or support issues associated with this area. Issues such as working practice, child protection and environmental issues should also be addressed. > gt; Results, timing facilities and other technology required – what experience do you have in this field? Who are your likely partners? > Volunteers – how many will be required, and what strategy do you have for recruitment and training? > Media coverage, facilities – what will be the demands, do you have the capacity to deliver? CONTINUED UK SPORT > STAGING MAJOR SPORTS EVENTS: THE GUIDE > 2005 18 A SUGGESTED BUSINESS PLAN TEMPLATE > required? Will any improvements be necessary to meet them – what are the capital cost implications?

Accommodation – how does the type, volume and standard of accommodation that will be needed compare with what is available locally, including costs? If there is a discrepancy between the two, what is your strategy for bridging this gap, and what will it cost? Communication infrastructure – what are the likely requirements and projected costs, including demands from television, radio and print media? Transportation – what systems will be required – locally, nationally and internationally – and at what projected cost? Security – this will be strongly linked to the profile of the event and its attendees.

You should include details of your security plan, incorporating anticipated insurance and police resources if required. the opportunities for athletes; the potential for UK success at the event/sport and; • participation of elite athletes. > Analysis of broader developmental aspects, including: • public participation through a sports development plan; • officials’ training; • coaching opportunities; • volunteer recruitment; • any other related activities (congress, seminars etc. ). • • A SUGGESTED BUSINESS PLAN TEMPLATE SECTION 7: STRUCTURE & MANAGEMENT

A high level illustration of the overall structure will enable an assessment to be made of how you intend to allocate and delegate responsibilities. This section will also allow a view to be taken on the intricacy of any planned partnerships for the bid or the staging of the event. In narrative terms this section should include: > the structure of your partnership with the other //04 SECTION 9: EVENT MANAGEMENT & SUPPORT Overall, the business plan must communicate the management’s capabilities and demonstrate that it has established appropriate objectives and can deliver them.

In narrative terms, this section should: > summarise the key personnel within the > Organisational charts should be used to depict the structure and the lines of responsibility. > > SECTION 8: STRATEGIC ISSUES (BID ORGANISERS ONLY) This section details the strategic issues that the bid organiser must take into account and address effectively. In narrative terms this section should include: > an explanation of how the bid will be funded, the > > > > > > > > > > > roportions of private and public funds, and the relationship of the bid organiser with the funders; a bid submission timetable and all required supporting documentation; the voting system which will be used by the International Federation; an analysis of support/potential support on the committee; an outline of the communication campaign, target audience, dates and events, including the monitoring mechanism; your venues strategy, including costs, planning and legacy issues; detailed budget of bid costs and event costs if the bid was successful; the strengths and weaknesses of the bid; risk assessment; key influencers/influencing bodies.

The hosting of a major event can also impose additional strains on an organisation’s ability to carry out its existing day-to-day commitments. Arguably, it is more important than ever in the lead up to a major event that these commitments are met, or much of the benefit of hosting the event may be lost. The business plan, therefore, should also detail how the organiser intends to safeguard existing operations, including details of any additional support that may need to be provided. CONTINUED

UK SPORT > STAGING MAJOR SPORTS EVENTS: THE GUIDE > 2005 19 A SUGGESTED BUSINESS PLAN TEMPLATE stakeholders in the bid/event, and any contractual arrangements that are required; > the organisational structure for both the bid and the event, including the separation of responsibilities between, for instance, general management and committees; > key supporters and additional partners of the bid/event; > role and position of commercial sponsors. > > > > > organisational structure, including experience and expertise, past track ecord and achievements; detail key roles and responsibilities; explain the relationship between management and reporting lines; outline remuneration policies and performance related packages; include an organisation chart showing the position pre, during and post event, if necessary; detail the number of people each manager is responsible for; explain the role of non-executive directors if the project has any; identify vacant or weak positions and set out plans to rectify the situation; present management information systems and document any planned changes for the run-up to the event; provide a timetable to event delivery; confirm the support of the venue(s) where the event will be held. A SUGGESTED BUSINESS PLAN TEMPLATE SECTION 10: COMMUNICATION PLAN & EVENT EXPOSURE This section should show how the profile of the event is to be addressed, highlighting marketing and public relations plans, and offering a projection of how the revenue figures will be achieved. The narrative of the section should provide information about: > the “market” for the event, i. . the nature of the //04 SECTION 11: FINANCIAL CONSIDERATIONS This section is likely to revolve around the description of the financial figures extracted from the budget. It is likely that the narrative will contain: > detailed income and expenditure for the bid and/or event; > strategy and identified sources of funding for the bid target audience; > the profile of this target audience and of potential > > > > > > attendees. Are they already dedicated fans, enthusiasts, casual participants or newcomers to the sport? the geographical elements of the target audience. Are they local, regional, national or international? marketing plan outlining the objectives on pricing policy, advertising and promotion for the event and how to reach those highlighted in the above points; a public relations plan for raising the profile of the event locally, regionally, nationally and internationally as applicable; the image of the event that is to be portrayed to the public; the communication campaign; how public awareness will be monitored and evaluated. > > > > > and/or event, including partnership funding analysis highlighting confirmed and anticipated monies; cash flow analysis for the bid and/or event; reporting procedure for budgetary control; value for money assessment; economic impact estimation; contingency sum and logic behind these. In terms of statistical information, the section should contain: > the high level figures from the Overall Event A SUGGESTED BUSINESS PLAN TEMPLATE Finances sheet; > key revenue and expenditure figures extracted from the Summarised Level; > cash flow analysis.

SECTION 12: RISK FACTORS Highlighting the risks is a vital part of event planning and crucial for the business plan. You should anticipate the risks and give thought to how they could be overcome, or at least indicate actions as to how to minimise their effect. Examination of risks should include the following areas as a minimum: > > > > > > > > > The narrative of this section should also include a summary of any potential media opportunities, and the anticipated exposure from all media outlets – television, radio and press. In particular, you should give details of the following: > National broadcasters. Will there be a provider (host roadcaster), and if so what will be the extent of coverage (incorporating any minimum requirements, such as free-to-air exposure/peak time programming etc. )? > Overseas broadcasters: • What is your source? • What guarantees are to be (or have already been) made to the International Federation and/or host? • Who will co-ordinate their needs? > Requirements for broadcasting sponsorship rights, including the impact on event exposure and other anticipated partners. Organisational; Operational; Security; Reputational; Legal; Third party; Financial; To human life; Post event. Indications of what contingency planning will be incorporated should also be included. The risks inherent in each part of the business plan should be stated, and an opinion given as to the likelihood of their occurrence.

The proposed steps to be taken toward minimising the impact of the risks should then be shown and an indication given of the residual risk present. CONTINUED UK SPORT > STAGING MAJOR SPORTS EVENTS: THE GUIDE > 2005 20 A SUGGESTED BUSINESS PLAN TEMPLATE An analysis of the effect on both the profit/loss and cash flow should also be provided. Incorporating a sensitivity analysis and a summary of the results could show this. It is vital is to keep a sense of proportion in discussing the risks. A useful way of balancing the risks is to include them as part of a SWOT analysis. //04 SECTION 14: IMPLICATIONS FOR A SUCCESSFUL EVENT The final section of the business plan should contain some analysis of how the different stakeholders in the event will benefit from its success.

The stakeholders may include: > bid organiser/event host; > the sport in general; > the sport’s governing body SECTION 13: PERFORMANCE MONITORING It will be important for the assessment team to know that performance criteria have been set, so that the success of the bid/event can be measured. The targets and performance criteria should be SMART (Specific, Measurable, Achievable, Realistic and Timely). The narrative for this section should contain: > key performance criteria; > action programmes in place for monitoring the (national and/or international); > local authorities; > the national government; > UK Sport. APPENDICES

The following would be typical items to include in the appendices to the business plan: > A glossary of terms used; > governing body strategy document (if applicable); > event guidelines (if applicable), event/international > > > > > > A SUGGESTED BUSINESS PLAN TEMPLATE achievement of the desired outcome; > a list of those responsible for monitoring performance; > financial targets that have been set, and the deadlines for these targets; > operational targets that have been set, and the deadlines for these targets; > capital project targets that have been set, and the deadlines for these targets. federation staging contracts; organisation charts; full budget; marketing plan; economic impact study (if applicable); sports development plan; environmental strategy. UK SPORT > STAGING MAJOR SPORTS EVENTS: THE GUIDE > 2005 21

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Kukharenko V. A. a Book of Practice in English Stylistics

????????? ?. ?.? ????????? ? ?????????? ??????????? ????: ?????????. —? ???????: ???? ?????, 2000.? —? 160 ?. ????????? ??????? ?????????, ?. ?. ?. , ????. , ??????? ???????????? ? ?????????? ??????????? ????? ??????????? ??? ??? ??. ?. ?. ????????? CONTENTS FOREWORD……………………………………………………………………. …………………………………………… 2 PRELIMINARY? REMARKS…………………………………………….. ………………………………………….. 3 CHAPTER I.? PHONO-GRAPHICAL LEVEL.? MORPHOLOGICAL? LEVEL……………………………. 13 Sound Instrumenting.

Graphon. Graphical Means…………………………………………………………… 6 Morphemic Repetition. Extension of Morphemic Valency…………………………………………………. 11 CHAPTER II.? LEXICAL LEVEL………………………………………. ………………………………………. …14 Word and its Semantic Structure……………………………………………………………………………. 14 Connotational Meanings of a Word…………………………………………………………………………. 14 The Role of the Context in the Actualization of Meaning……………………………………………………. 14 Stylistic Differentiation of the Vocabulary………………………………………………………………….. 16 Literary Stratum of Words. Colloquial Words….. ………………………………………………………….. 6 Lexical Stylistic Devices……………………………………………………………………………………. 23 Metaphor. Metonymy. Synecdoche. Play on Words. Irony. Epithet…………………………………………23 Hyperbole. Understatement. Oxymoron. ……………………………………………………………………23 CHAPTER III.? SYNTACTICAL LEVEL……………………………. …………………………………………38 Main Characteristics of the Sentence. Syntactical SDs. Sentence Length………………………………….. 38 One-Word Sentences. Sentence Structure. Punctuation. Arrangement of Sentence Members. Rhetorical Question. Types of Repetition. Parallel Constructions. Chiasmus. Inversion. Suspense, Detachment.

Completeness of Sentence Structure. Ellipsis. One-Member Sentences. Apokoinu Constructions. Break. Types of Connection. Polysyndeton. Asyndeton. Attachment Lexico-Syntactical Stylistic Devices. Antithesis. Climax. Anticlimax. Simile. Litotes. Periphrasis. CHAPTER IV.? TYPES OF NARRATION………………………………………………………………57 Author’s Narrative. Dialogue. Interior Speech. Represented………………………………………………57 Speech. Compositional Forms. ………………………………………………. ……………………………57 CHAPTER V.? FUNCTIONAL STYLES ……………………………………………………………….. 61 Colloquial vs. Literary Type of Communication. Oral vs……………………. …. ………………………61 Written Form of Communication. ……………………………………………. ……………………………61 SUPPLEMENT 1…………………………………………………………………………………………. 69 Samples of Stylistic Analysis. SUPPLEMENT 2…………………………………………………………………………………………. 71 Extracts for Comprehensive Stylistic Analysis LIST OF AUTHORS WHOSE TEXTS WERE USED IN EXERCISES FOREWORD Seminars in Style is a book of practice which can be used alongside or after the theoretical course of English Stylistics. Its aim is to help students acquire and use the knowledge and techniques necessary for the stylistic analysis of a text, i. . find and interpret language phenomena of different levels of the language structure, which carry some additional information of the emotive, logical or evaluative types, all serving to enrich, deepen and clarify the text. The book is divided into five chapters, each one containing a brief theoretical survey, questions checking the students’ comprehension, and exercises. The latter are excerpts of varying length taken from the prose of XIX–XX cc. written in English. The length and complexity of the fragments for analysis grow by the end of each chapter.

A sample of analysis is offered at the end of the book. There are also texts for comprehensive stylistic analysis presupposing understanding of and free orientation in the material of the previous chapters. The book ends with a list of the authors, whose works have been used for illustration. PRELIMINARY? REMARKS Main Trends in Style Study. Functional Stylistics and Functional Styles. Forms and Types of the Language. Stylistics of Artistic Speech. Individual Style Study. Decoding Stylistics. Practical Stylistics. Levels of Linguistic Analysis. Foregrounding.

Aims of Stylistic Analysis. The term “stylistics” originated from the Greek “stylos”, which means, “a pen”. -In the course of time it developed several meanings, each one applied to a specific study of language elements and their use in speech. It is no news that any propositional content —? any “idea” —? can be verbalized in several different ways. So, “May I offer you a chair? ”, “Take a seat, please”, “Sit down” —? have the same proposition (subject matter) but differ in the manner of expression, which, in its turn, depends upon the situational conditions of the communication act. 0 per cent of our lifetime is spent in various forms of communication activities —? oral (speaking, listening) or written (reading, writing), so it is self-evident how important it is for a philologist to know the mechanics of relations between the non-verbal, extralinguistic, cognitive essence of the communicative act and its verbal, linguistic presentation. It is no surprise, then, that many linguists follow their famous French colleague Charles Bally, claiming that Stylistics is primarily the study of synonymic language resources.

Representatives of the not less well-known Prague school —? V. Mathesius, T. Vachek, J. Havranek and others focused their attention on the priority of the situational appropriateness in the choice of language varieties for their adequate functioning. Thus, functional stylistics, which became and remains an international, very important trend in style study, deals with sets, “paradigms” of language units of all levels of language hierarchy serving to accommodate the needs of certain typified communicative situations.

These paradigms are known as functional styles of the language. Proceeding from the famous definition of the style of a language offered by V. V. Vinogradov more than half a century ago, we shall follow the understanding of a functional style formulated by I. R. Galperin as “a system of coordinated, interrelated and interconditioned language means intended to fulfil a specific function of communication and aiming at a definite effect. ” All scholars agree that a well developed language, such as English, is streamed into several functional styles.

Their classifications, though, coincide only partially: most style theoreticians do not argue about the number of functional styles being five, but disagree about their nomenclature. This manual offers one of the rather widely accepted classifications which singles out the following functional styles: 1.? official style, represented in all kinds of official documents and papers; 2.? scientific style, found in articles, brochures, monographs and other scientific and academic publications; 3.? ublicist style, covering such genres as essay, feature article, most writings of “new journalism”, public speeches, etc. ; 4.? newspaper style, observed in the majority of information materials printed in newspapers; 5.? belles-lettres style, embracing numerous and versatile genres of imaginative writing. It is only the first three that are invariably recognized in all stylistic treatises. As to the newspaper style, it is often regarded as part of the publicist domain and is not always treated individually. But the biggest controversy is flaming around the belles-lettres style.

The unlimited possibilities of creative writing, which covers the whole of the universe and makes use of all language resources, led some scholars to the conviction that because of the liability of its contours, it can be hardly qualified as a functional style. Still others claim that, regardless of its versatility, the belles-lettres style, in each of its concrete representations, fulfils the aesthetic function, which fact singles this style out of others and gives grounds to recognize its systematic uniqueness, i. e. charges it with the status if an autonomous functional style.

To compare different views on the number of functional styles and their classification see corresponding chapters in stylistic monographs, reference- and textbooks. Each of the enumerated styles is exercized in two forms —? written and oral: an article and a lecture are examples of the two forms of the scientific style; news broadcast on the radio and TV or newspaper information materials —? of the newspaper style; an essay and a public speech —? of the publicist style, etc. The number of functional styles and the principles of their differentiation change with time and reflect the state of the functioning language at a given period.

So, only recently, most style classifications had also included the so-called poetic style which dealt with verbal forms specific for poetry. But poetry, within the last decades, lost its isolated linguistic position; it makes use of all the vocabulary and grammar offered by the language at large and there is hardly sense in singling out a special poetic style for the contemporary linguistic situation, though its relevance for the language of the seventeenth, eighteenth and even the biggest part of the nineteenth centuries cannot be argued.

Something similar can be said about the oratoric style, which in ancient Greece was instrumental in the creation of “Rhetoric”, where Aristotle, its author, elaborated the basics of style study, still relevant today. The oratoric skill, though, has lost its position in social and political life. Nowadays speeches are mostly written first, and so contain all the characteristic features of publicist writing, which made it unnecessary to specify oratoric style within the contemporary functional stratification of the language.

All the above-mentioned styles are singled out within the literary type of the language. Their functioning is characterized by the intentional approach of the speaker towards the choice of language means suitable for a particular communicative situation and the official, formal, preplanned nature of the latter. The colloquial type of the language, on the contrary, is characterized by the unofficiality, spontaneity, informality of the communicative situation.

Sometimes the colloquial type of speech is labelled “the colloquial style” and entered into the classification of functional styles of the language, regardless of the situational and linguistic differences between the literary and colloquial communication, and despite the fact that a style of speech manifests a conscious, mindful effort in choosing and preferring certain means of expression for the given communicative circumstances, while colloquial speech is shaped by the immediacy, spontaneity, unpremeditativeness of the communicative situation.

Alongside this consideration there exists a strong tendency to treat colloquial speech as an individual language system with its independent set of language units and rules of their connection. Functional stylistics, dealing in fact with all the subdivisions of the language and all its possible usages, is the most all-embracing, “global”, trend in style study, and such specified stylistics as the scientific prose study, or newspaper style study, or the like, may be considered elaborations of certain fields of functional stylistics.

A special place here is occupied by the study of creative writing -the belles-lettres style, because in it, above all, we deal with stylistic use of language resources, i. e. with such a handling of language elements that enables them to carry not only the basic, logical, but also additional information of various types. So the stylistics of artistic speech, or belles-lettres style study, was shaped. Functional stylistics at large and its specified directions proceed from the situationally stipulated language “paradigms” and concentrate primarily on he analysis of the latter. It is possible to say that the attention of functional stylistics is focused on the message in its correlation with the communicative situation. The message is common ground for communicants in an act of communication, an indispensable element in the exchange of information between two participants of the communicative act —? the addresser (the supplier of information, the speaker, the writer) and the addressee (the receiver of the information, the listener, the reader).

Problems, concerning the choice of the most appropriate language means and their organization into a message, from the viewpoint of the addresser, are the centre of attention of the individual style study, which puts particular emphasis on the study of an individual author’s style, looking for correlations between the creative concepts of the author and the language of his works. In terms of information theory the author’s stylistics may be named the stylistics of the encoder: the language being viewed as the code to shape the information into the message, and the supplier of the information, respectively, as the encoder.

The addressee in this case plays the part of the decoder of the information contained in the message; and the problems connected with adequate reception of the message without any informational losses or deformations, i. e. , with adequate decoding, are the concern of decoding stylistics. And, finally, the stylistics, proceeding from the norms of language usage at a given period and teaching these norms to language speakers, especially the ones, dealing with the language professionally (editors, publishers, writers, journalists, teachers, etc. ) is called practical stylistics.

Thus, depending on the approach and the final aim there can be observed several trends in style study. Common to all of them is the necessity to learn what the language can offer to serve the innumerable communicative tasks and purposes of language users; how various elements of the language participate in storing and transferring information; which of them carries which type of information, etc. The best way to find answers to most of these and similar questions is to investigate informational values and possibilities of language units, following the structural hierarchy of language levels, suggested by a well-known Belgian linguist E.

Benvemste about four decades ago —? at the IX International Congress of Linguists in 1962, and accepted by most scholars today if not in its entirety, then at least as the basis for further elaboration and development. E. Benveniste’s scheme of analysis proceeds from the level of the phoneme —? through the levels of the morpheme and the word to that of the sentence. This book of practice is structured accordingly. The resources of each language level become evident in action, i. e. n speech, so the attention of the learners is drawn to the behaviour of each language element in functioning, to its aptitude to convey various kinds of information. The ability of a verbal element to obtain extra significance, to say more in a definite context was called by Prague linguists foregrounding: indeed, when a word (affix, sentence), automatized by the long use in speech, through context developments, obtains some new, additional features, the act resembles a background phenomenon moving into the front line —? oregrounding. A contextually foregrounded element carries more information than when taken in isolation, so it is possible to say that in context it is loaded with basic information inherently belonging to it, plus the acquired, adherent, additional information. It is this latter that is mainly responsible for the well-known fact that a sentence always means more than the sum total of the meanings of its component-words, or a text means more than the sum of its sentences.

So, stylistic analysis involves rather subtle procedures of finding the foregrounded element and indicating the chemistry of its contextual changes, brought about by the intentional, planned operations of the addresser, i. e. effected by the conscious stylistic use of the language. For foreign language students stylistic analysis holds particular difficulties: linguistic intuition of a native speaker, which is very helpful in all philological activities, does not work in the case of foreign learners. Besides, difficulties may arise because of the inadequate language command and the ensuing gaps in grasping the basic, denotational information.

Starting stylistic analysis, thus, one should bear in mind that the understanding of each separate component of the message is an indispensable condition of satisfactory work with the message as a whole, of getting down to the core and essence of its meaning. Stylistic analysis not only broadens the theoretical horizons of a language learner but it also teaches the latter the skill of competent reading, on one hand, and proprieties of situational language usage, on the other. ASSIGNMENTS? FOR? SELF-CONTROL ?1.? What are the main trends in style study? 2.? What forms and types of speech do you know? ?3.? What is a functional style and what functional styles do you know? ?4.? What do you know of the studies in the domain of the style of artistic speech? ?5.? What do you know about individual style study? What authors most often attract the attention of style theoreticians? ?6.? What is foregrounding and how does it operate in the text? ?7.? What levels of linguistic analysis do you know and which of them are relevant for stylistic analysis? ?8.? What is decoding stylistics? ?9.?

What is the main concern of practical stylistics? 10.? What is the ultimate goal of stylistic analysis of a speech product? CHAPTER? I.? PHONO-GRAPHICAL? LEVEL.? MORPHOLOGICAL? LEVEL Sound Instrumenting, Graphon. Graphical Means As it is clear from the title of the chapter, the stylistic use of phonemes and their graphical representation will be viewed here. Dealing with various cases of phonemic and graphemic foregrounding we should not forget the unilateral nature of a phoneme: this language unit helps to differentiate meaningful lexemes but has no meaning of its own.

Cf. : while unable to speak about the semantics of [ou], [ju:], we acknowledge their sense-differentiating significance in “sew” [sou] ???? and “sew” [sju:] ???????? ????; or [au], [ou] in “bow” ????, ?????? etc. Still, devoid of denotational or connotational meaning, a phoneme, according to recent studies, has a strong associative and sound-instrumenting power. Well-known are numerous cases of onomatopoeia —? the use of words whose sounds imitate those of the signified object or action, such as “hiss”, “bowwow”, “murmur”, “bump”, “grumble”, “sizzle” and many more.

Imitating the sounds of nature, man, inanimate objects, the acoustic form of the word foregrounds the latter, inevitably emphasizing its meaning too. Thus the phonemic structure of the word proves to be important for the creation of expressive and emotive connotations. A message, containing an onomatopoeic word is not limited to transmitting the logical information only, but also supplies the vivid portrayal of the situation described. Poetry abounds in some specific types of sound-instrumenting, the leading role belonging to alliteration —? he repetition of consonants, usually-in the beginning of words, and assonance —? the repetition of similar vowels, usually in stressed syllables. They both may produce the effect of euphony (a sense of ease and comfort in pronouncing or hearing) or cacophony (a sense of strain and discomfort in pronouncing or hearing). As an example of the first may serve the famous lines of E. A. Poe: …silken sad uncertain rustling of each purple curtain… An example of the second is provided by the unspeakable combination of sounds found in R.

Browning: Nor soul helps flesh now more than flesh helps soul. To create additional information in a prose discourse sound-instrumenting is seldom used. In contemporary advertising, mass media and, above all, imaginative prose sound is foregrounded mainly through the change of its accepted graphical representation. This intentional violation of the graphical shape of a word (or word combination) used to reflect its authentic pronunciation is called graphon.

Graphons, indicating irregularities or carelessness of pronunciation were occasionally introduced into English novels and journalism as early as the beginning of the eighteenth century and since then have acquired an ever growing frequency of usage, popularity among writers, journalists, advertizers, and a continuously widening scope of functions. Graphon proved to be an extremely concise but effective means of supplying information about the speaker’s origin, social and educational background, physical or emotional condition, etc. So, when the famous Thackeray’s character —? butler Yellowplush —? mpresses his listeners with the learned words pronouncing them as “sellybrated” (celebrated), “bennyviolent” (benevolent), “illygitmit” (illegitimate), “jewinile” (juvenile), or when the no less famous Mr. Babbitt uses “peerading” (parading), “Eytalians” (Italians), “peepul” (people) —? the reader obtains not only the vivid image and the social, cultural, educational characteristics of the personages, but also both Thackeray’s and S. Lewis’ sarcastic attitude to them. On the other hand, “The b-b-b-b-bas-tud —? he seen me c–c-c-c-coming” in R. P. Warren’s Sugar Boy’s speech or “You don’t mean to thay that thith ith your firth time” (B.

C. ) show the physical defects of the speakers —? the stuttering of one and the lisping of the other. Graphon, thus individualizing the character’s speech, adds to his plausibility, vividness, memorability. At the same time, graphon is very good at conveying the atmosphere of authentic live communication, of the informality of the speech act. Some amalgamated forms, which are the result of strong assimilation, became cliches in contemporary prose dialogue: “gimme” (give me), “lemme” (let me), “gonna” (going to), “gotta” (got to), “coupla” (couple of), “mighta” (might have), “willya” (will you), etc.

This flavour of informality and authenticity brought graphon popularity with advertizers. Big and small eating places invite customers to attend their “Pik-kwik store”, or “The Donut (doughnut) Place”, or the “Rite Bread Shop”, or the “Wok-in Fast Food Restaurant”, etc. The same is true about newspaper, poster and TV advertizing: “Sooper Class Model” cars, “Knee-hi” socks, “Rite Aid” medicines. A recently published book on Cockney was entitled by the authors “The Muwer Tongue”; on the back flaps of big freight-cars one can read “Folio me”, etc.

Graphical changes may reflect not only the peculiarities of, pronunciation, but are also used to convey the intensity of the stress, emphasizing and thus foregrounding the stressed words. To such purely graphical means, not involving the violations, we should refer all changes of the type (italics, capitalization), spacing of graphemes (hyphenation, multiplication) and of lines. The latter was widely exercised in Russian poetry by V. Mayakovsky, famous for his “steps” in verse lines, or A. Voznesensky. In English the most often referred to “graphical imagist” v/as E. E. Cummings.

According to the frequency of usage, variability of functions, the first place among graphical means of foregrounding is occupied by italics. Besides italicizing words, to add to their logical or emotive significance, separate syllables and morphemes may also be emphasized by italics (which is highly characteristic of D. Salinger or T. Capote). Intensity of speech (often in commands) is transmitted through the multiplication of a grapheme or capitalization of the word, as in Babbitt’s shriek “Alllll aboarrrrrd”, or in the desperate appeal in A. Huxley’s Brave New World —? “Help. Help. HELP. Hyphenation of a wofa suggests the rhymed or clipped manner in which it is uttered as in the humiliating comment from Fl. O’Connor’s story —? “grinning like a chim-pan-zee”. Summing up the informational options of the graphical arrangement of a word (a line, a discourse), one sees their varied application for recreating the individual and social peculiarities of the speaker, the atmosphere of the communication act —? all aimed at revealing and emphasizing the author’s viewpoint ASSIGNMENTS? FOR? SELF-CONTROL 1.? What is sound-instrumenting? 2.? What cases of sound-instrumenting do you know? 3.? What is graphon? 4.?

What types and functions of graphon do you know? 5.? What is achieved by the graphical changes of writing —? its type, the spacing of graphemes and lines? 6.? Which phono-graphical means are predominantly used in prose and which ones in poetry? EXERCISES I.? Indicate the causes and effects of the following cases of alliteration, assonance and onomatopoeia: ? 1.? Streaked by a quarter moon, the Mediterranean shushed gently into the beach. (I. Sh. ) ? 2.? He swallowed the hint with a gulp and a gasp and a grin. (R. K. ) ? 3.? His wife was shrill, languid, handsome and horrible. (Sc. F. ) ? 4.?

The fair breeze blew, the white foam flew, the furrow followed free. (S. C. ) ? 5.? The Italian trio tut-tutted their tongues at me. (T. C. ) ? 6.? “You, lean, long, lanky lath of a lousy bastard! ” (O’C. ) ? 7.? To sit in solemn silence in a dull dark dock, In a pestilential prison, with a life-long lock, Awaiting the sensation of a short, sharp shock From a cheap and chippy chopper On a big black block. (W. C. ) ? 8.? They all lounged, and loitered, and slunk about, with as little spirit or purpose as the beasts in a menagerie. (D. ) ? 9.? “Luscious, languid and lustful, isn’t she? “Those are not the correct epithets. She is —? or rather was —? surly, lustrous and sadistic. ” (E. W. ) 10.? Then, with an enormous, shattering rumble, sludge-puff, sludge-puff, the train came into the station. (A. S. ) 11.? “Sh-sh. ” “But I am whispering. ” This continual shushing annoyed him. (A. H. ) 12.? Twinkle, twinkle, little star, How I wonder what you are. Up above the world so high, Like a diamond in the sky. (Ch. R. ) 13.? Dreadful young creatures —? squealing and squawking. (C. ) 14.? The quick crackling of dry wood aflame cut through the night. (Sl. H. ) 15.? Here the rain did not fall.

It was stopped high above by that roof of green shingles. From there it dripped down slowly, leaf to leaf, or ran down the stems and branches. Despite the heaviness of the downpour which now purred loudly in their ears from just outside, here there was only a low rustle of slow occasional dripping. (J. ) II.? Indicate the kind of additional information about the speaker supplied by graphon: ? 1.? “Hey,” he said, entering the library. “Where’s the heart section? ” “The what? ” He had the thickest sort of southern Negro dialect and the only word that came clear to me was the one that sounded like heart. How do you spell it,” I said. “Heart, Man, pictures. Drawing books. Where you got them? ” “You mean art books? Reproductions? ” He took my polysyllabic word for it. “Yea, they’s them. ” (Ph. R. ) ? 2.? “It don’t take no nerve to do somepin when there ain’t nothing else you can do. We ain’t gonna die out. People is goin’ on —? changin’ a little may be —? but goin’ right on. ” (J. St. ) ? 3.? “And remember, Mon-sewer O’Hayer says you got to straighten up this mess sometime today. ” (J. ) ? 4.? “I even heard they demanded sexual liberty. Yes, sir, Sex-You-All liberty. ” (J. K. ? 5.? “Ye’ve a duty to the public don’tcher know that, a duty to the great English public? ” said George reproachfully. “Here, lemme handle this, kiddar,” said Tiger. “Gorra maintain strength, you,” said George. “Ah’m fightin’ fit,” said Tiger. (S. Ch. ) ? 6.? “Oh, that’s it, is it? ” said Sam. “I was afeerd, from his manner, that he might ha’ forgotten to take pepper with that ’ere last cowcumber, he et. Set down, sir, ve make no extra charge for the settin’ down, as the king remarked when he blowed up his ministers. ” (D. ) ? 7.? “Well, I dunno. I’ll show you summat. ” (St.

B. ) ? 8.? “De old Foolosopher, like Hickey calls yuh, ain’t yuh? ” (O’N. ) ? 9.? “I had a coach with a little seat in fwont with an iwon wail for the dwiver. ” (D. ) 10.? “The Count,” explained the German officer, “expegs you, chentlemen, at eight-dirty. ” (?. ?. ) 11.? Said Kipps one day, “As’e —? I should say, ah, has’e… Ye know, I got a lot of difficulty with them two words, which is which. ” “Well, “as” is a conjunction, and “has” is a verb. ” “I know,” said Kipps, “but when is “has” a conjunction, and when is “as” a verb? ” (H. W. ) 12.? Wilson was a little hurt. Listen, boy,” he told him. “Ah may not be able to read eve’thin’ so good, but they ain’t a thing Ah can’t do if Ah set mah mind to it. ” (N. M. ) III.? Think of the causes originating graphon (young age, a physical defect of speech, lack of education, the influence of dialectal norms, affectation, intoxication, carelessness in speech, etc. ): 1.? He began to render the famous tune “1 lost my heart in an English garden, Just where the roses of Kngland grow” with much feeling: “Ah-ee last mah-ee hawrt een ahn Angleesh gawrden, Jost whahr thah rawzaz ahv Angland graw. ” (H. C. ) 2.?

The stuttering film producer S. S. Sisodia was known as ’Whiwhisky because I’m papa partial to a titi tipple; mamadam, my caca card. ’ (S. R. ) 3.? She mimicked a lisp: “I don’t weally know wevver I’m a good girl. The last thing he’ll do would be to be mixed with a hovvid woman. ” (J. Br. ) 4.? “All the village dogs are no-’count mongrels, Papa says. Fish-gut eaters and no class a-tall; this here dog, he got insteek. ” (K. K. ) 5.? “My daddy’s coming tomorrow on a nairplane. ” (S. ) 6.? After a hum a beautiful Negress sings “Without a song, the dahaywould nehever end. ” (U. 7.? “Oh, well, then, you just trot over to the table and make your little mommy a gweat big dwink. ” (E. A. ) 8.? “I allus remember me man sayin’ to me when I passed me scholarship —? “You break one o’my winders an’ I’ll skin ye alive. ” (St. B. ) 9.? He spoke with the flat ugly “a” and withered “r” of Boston Irish, and Levi looked up at him and mimicked “All right, I’ll give the caaads a break and staaat playing. ” (N. M. ) 10.? “Whereja get all these pictures? ” he said. “Meetcha at the corner. Wuddaya think she’s doing out there? ” (S. ) 11.? “Look at him go.

D’javer see him walk home from school? You’re French Canadian, aintcha? ” (J. K. ) 12.? Usually she was implacable in defence of her beloved fragment of the coast and if the summer weekenders grew brazen, -getoutofitsillyoldmoo, itsthesoddingbeach, —? she would turn the garden hose remorselessly upon them. (S. R. ) 13.? The demons of jealousy were sitting on his shoulders and he was screaming out the same old song, wheethehell whothe don’t think you canpull the wool how dare you bitch bitch bitch. (S. R. ) IV. State the function of graphon in captions, posters, advertisements, etc. epeatedly used in American press, TV, roadside advertising: 1.? Weather forecast for today: Hi 59, Lo 32, Wind lite. 2.? We recommend a Sixty seconds meal: Steak-Umm. 3.? Choose the plane with “Finah Than Dinah” on its side. 4.? Best jeans for this Jeaneration. 5.? Follow our advice: Drinka Pinta Milka Day. 6.? Terry’s Floor Fashions: We make ’em —? you walk on ’em 7.? Our offer is $ 15. 00 per WK. 8.? Thanx for the purchase. 9.? Everybody uses our wunnerful Rackfeed Drills. [pic] V.? Analyse the following extract from Artemus Ward: “Sit down, my fren,” sed the man in black close; “yu miskomprehend me.

I meen that the perlitercal ellermunts are orecast with black klouds, 4 boden a friteful storm. ” “Wall,” replide I, “in regard to perlittercal ellerfunts ? don’t know as how but what they is as good as enny other kind of ellerfunts. But ? maik bold to say thay is all a ornery set and unpleasant to hav round. They air powerful hevy eaters and take up a right smart chans of room. ” The man in black close rusht up to me and sed, “How dair yu insult my neece, yu horey heded vagabone? Yu base exhibbiter of low wax figgers —? you woolf in sheep’s close,” and sow 4th. VI.?

State the functions and the type of the following graphical expressive means: ? 1.? Piglet, sitting in the running Kanga’s pocket, substituting the kidnapped Roo, thinks: this shall take “If is I never to flyingreally it. ” (M. ) ?2.? Kiddies and grown-ups too-oo-oo We haven’t enough to do-oo-oo. (R. K. ) ? 3.? “Hey,” he said “is it a goddamn cardroom? or a latrine? Attensh —? HUT! Da-ress right! DHRESS! (J. ) ? 4.? “When Will’s ma was down here keeping house for him —? she used to run in to see me, real often. (S. L. ) ? 5.? He missed our father very much. He was s-l-a-i-n in North Africa. (S. ) ? 6.? “We’ll teach the children to look at things. Don’t let the world pass you by, I shall tell them. For the sun, I shall say, open your eyes for that laaaarge sun….. ” (A. W. ) ? 7.? “Now listen, Ed, stop that, now. I’m desperate. I am desperate, Ed, do you hear? ” (Dr. ) ? 8.? “Adieu you, old man, grey. I pity you, and I de-spise you. ” (D. ) ? 9.? “ALL our troubles are over, old girl,” he said fondly. “We can put a bit by now for a rainy day. (S. M. ) 10.? His voice began on a medium key, and climbed steadily up till it reached a certain point, where it bore with strong emphasis upon the topmost word, and then plunged down as if from a spring board: Morphemic Repetition. Extension of Morphemic Valency The basic unit of this level being a morpheme we shall concentrate on examining the ways of foregrounding a morpheme so that the latter, apart from its internet meaning, becomes vehicle of additional information —? logical, emotive, expressive. One important way of promoting a morpheme is its repetition.

Both root and affixational morphemes can be emphasized through repetition. Especially vividly it is observed in the repetition of affixational morphemes which normally carry the main weight of the structural and not of the denotational significance. When repeated, they come into the focus of attention and stress either their logical meaning (e. g. that of contrast, negation, absence of quality as in prefixes a-, anti-, mis-; or of smallness as in suffixes -ling and -ette); their emotive and evaluative meaning, as in suffixes forming degrees of comparison; or else they add to the rhythmical effect and text unity.

The second, even more effective way of using a morpheme for the creation of additional information is extension of its normative valency which results in the formation of new words. They are not neologisms in the true sense for they are created for special communicative situations only, and are not used beyond these occasions. This is why they are called occasional words and are characterized by freshness, originality, lucidity of their inner form and morphemic structure. Very often occasional words are the result of morphemic repetition. Cf. : “I am an undersecretary in an underbureau. The stress on the insignificance of the occupation of I. Shaw’s heroine brings forth both-the repetition of the prefix under- and the appearance, due to it, of the occasional word “underbureau”. In case of repetition a morpheme gains much independence and bears major responsibility for the creation of additional information and stylistic effect. In case of occasional coinages an individual morpheme is only instrumental in bringing forth the impact of their combination, i. e. of new individual lexical unit. ASSIGNMENTS? FOR? SELF-CONTROL 1.? What are the main cases of morphemic foregrounding? 2.?

What are the functions of morphemic repetition? 3.? How are morphemes foregrounded in occasional words? 4.? What is the difference between occasional words and neologisms? EXERCISES I. State the function of the following cases of morphemic repetition: ? 1.? She unchained, unbolted and unlocked the door. (A. B. ) ? 2.? It was there again, more clearly than before: the terrible expression of pain in her eyes; unblinking, unaccepting, unbelieving pain. (D. U. ) ? 3.? We were sitting in the cheapest of all the cheap restaurants that cheapen that very cheap and noisy street, the Rue des Petites Champs in Paris. H. ) ? 4.? Young Blight made a great show of fetching from his desk a long thin manuscript volume with a brown paper cover, and running his finger down the day’s appointments, murmuring: “Mr. Aggs, Mr. Baggs, Mr. Caggs, Mr. Daggs, Mr. Faggs, Mr. Gaggs, Mr. Boffin. Yes, sir, quite right. You are a little before your time, sir. ” (D. ) ? 5.? Young Blight made another great show of changing the volume, taking up a pen, sucking it, dipping it, and running over previous entries before he wrote. As, “Mr. Alley, Mr. Bailey, Mr. Galley, Mr. Dalley, Mr. Falley, Mr. Galley, Mr. Halley, Mr. Lalley, ’Mr. Malley. And Mr.

Boffin. ” (D. ) ? 6.? New scum, of course, has risen to take the place of the old, but the oldest scum, the thickest scum, and the scummiest scum has come from across the ocean. (H. ) ? 7.? At the time light rain or storm darked the fortress I watched the coming of dark from the high tower. The fortress with its rocky view showed its temporary darkling life of lanterns. (Jn. H. ) ? 8.? Laughing, crying, cheering, chaffing, singing, David Rossi’s people brought him home in triumph. (H. C. ) ? 9.? In a sudden burst of slipping, climbing, jingling, clinking and talking, they arrived at the convent door. D. ) 10.? The procession then re-formed; the chairmen resumed their stations, and the march was re-commenced. (D. ) 11.? The precious twins —? untried, unnoticed, undirected —? and I say it quiet with my hands down —? undiscovered. (S. ) 12.? We are overbrave and overfearful, overfriendly and at the same time frightened of strangers, we’re oversentimental and realistic. (P. St. ) 13.? There was then a calling over of names, and great work of singeing, sealing, stamping, inking, and sanding, with exceedingly blurred, gritty and undecipherable results. (D. ) 14.?

The Major and the two Sportsmen form a silent group as Henderson, on the floor, goes through a protracted death agony, moaning and gasping, shrieking, muttering, shivering, babbling, reaching upward toward nothing once or twice for help, turning, writhing, struggling, giving up at last, sinking flat, and finally, after a waning gasp lying absolutely still. (Js. H. ) 15.? She was a lone spectator, but never a lonely one, because the warmth of company was unnecessary to her. (P. Ch. ) 16.? “Gentlemen, I put it to you”that this band is a swindle. This band is an abandoned band.

It cannot play a good godly tune, gentlemen. ” (W. D. ) 17.? He wished she would not look at him in this new way. For things were changing, something was changing now, this minute, just when he thought they would never change again, just when he found a way to live in that changelessness. (R. W. ) 18.? Three million years ago something had passed this way, had left this unknown and perhaps unknowable symbol of its purpose, and had returned to the planets —? or to the stars. (A. C. ) 19.? “Sit down, you dancing, prancing, shambling, scrambling fool parrot! Sit down! ” (D. ) II.

Analyze the morphemic structure and the purpose of creating the occasional words in the following examples: ? 1.? The girls could not take off their panama hats because this was not far from the school gates and hatlessness was an offence. (M. Sp. ) ? 2.? David, in his new grown-upness, had already a sort of authority. (?. ?. ) ? 3.? That fact had all the unbelievableness of the sudden wound. (R. W. ) ? 4.? Suddenly he felt a horror of her otherness. (J. B. ) ? 5.? Lucy wasn’t Willie’s luck. Or his unluck either. (R. W. ) ? 6.? She was waiting for something to happen or for everything to un-happen. ?. ?. ) ? 7.? He didn’t seem to think that that was very funny. But he didn’t seem to think it was especially unfunny. (R. W. ) ? 8.? “You asked him. ” “I’m un-asking him,” the Boss replied. (R. W. ) ?9.? He looked pretty good for a fifty-four-year-old former college athlete who for years had overindulged and underexercized. (D. U. ) 10.? She was a young and unbeautiful woman. (I. Sh. ) 11.? The descriptions were of two unextraordinary boys: three and a half and six years old. (D. U. ) 12.? The girl began to intuit what was required of her. (Jn. H. ) 13.? “Mr.

Hamilton, you haven’t any children, have you? ” “Well, no. And I’m sorry about that, I guess. I am sorriest about that. ” (J. St. ) 14.? “To think that I should have lived to be good-morninged by Belladonna look’s son! ”(A. T. ) 15.? There were ladies too, en cheveux, in caps and bonnets, some of whom knew Trilby, and thee’d and thou’d with familiar and friendly affection, while others mademoiselle’d her with distant politeness and were mademoiselle’s and madame’d back again. (D. du M. ) 16.? Parritt turns startledly. (O’N. ) 17.? The chairs are very close together —? o close that the advisee almost touches knees with the adviser. (Jn. B. ) III. Discuss the following cases of morphemic foregrounding: ? 1.? The District Attorney’s office was not only panelled, draped and carpeted, it was also chandeliered with a huge brass affair hanging from the center of the ceiling. (D. U. ) ? 2.? He’s no public offender, bless you, now! He’s medalled and ribboned, and starred, and crossed, and I don’t know what all’d, like a born nobleman. (D. ) ? 3.? I gave myself the once-over in the bathroom mirror: freshly shaved, clean-shirted, dark-suited and neck-tied. D. U. ) ? 4.? Well, a kept woman is somebody who is perfumed, and clothed, and wined, and dined, and sometimes romanced heavily. (Jn. C. ) ? 5.? It’s the knowledge of the unendingness and of the repetitious uselessness that makes Fatigue fatigue. (J. ) ? 6.? The loneliness would suddenly overcome you like lostness and too-lateness, and a grief you had no name for. (R. W. ) ? 7.? I came here determined not to be angry, or weepy, or preachy. (U. ) ? 8.? Militant feminists grumble that history is exactly what it says -His-story —? and not Her story at all. (D. B. ? 9.? This dree to-ing and fro-ing persisted throughout the night and the next day. (D. B. ) 10.? “I love you mucher. ” “Plently mucher? Me tooer. ” (J. Br. ) 11.? “I’m going to build me the God-damnedest, biggest, chromium-platedest, formaldehyde-stinkingest free hospital and health center. ” (R. W. ) 12.? So: I’m not just talented. I’m geniused. (Sh. D. ) 13.? Chickens —? the tiny balls of fluff passed on into semi-naked pullethood and from that into dead henhood. (Sh. A. ) 14.? I’ll disown you, I’ll disinherit you, I’ll unget you. (R. Sh. ) 15.? “Ready? said the old gentleman, inquiringly, when his guests had been washed, mended, brushed, and brandied. (D. ) 16.? But it is impossible that I should give myself. My being, my me-ness, is unique and indivisible. (An. C. ) CHAPTER? II.? LEXICAL LEVEL Word and its Semantic Structure. Connotational Meanings of a Word. The Role of the Context in the Actualization of Meaning. The idea of previous chapters was to illustrate potential possibilities of linguistic units more primitive than the word, found at lower levels of language structure and yet capable of conveying additional information when foregrounded in a specially organized context.

The forthcoming chapter is going to be one of the longest and most important in this book, for it is devoted to a linguistic unit of major significance —? the word, which’names, qualifies and evaluates the micro-and marcrocosm of the surrounding world. The most essential feature of a word is that it expresses the concept of a thing, process, phenomenon, naming (denoting) them. Concept is a logical category, its linguistic counterpart is meaning. Meaning, as the outstanding scholar L.

Vygotsky put it, is the unity of generalization, communication and thinking. An entity of extreme complexity, the meaning of a word is liable to historical changes, of which you know from the course of lexicology and which are responsible for the formation of an expanded semantic structure of a word. This structure is constituted of various types of lexical meanings, the major one being denotational, which informs of the subject of communication; and also including connotational, which informs about the participants and conditions of communication.

The list and specifications of connotational meanings vary with different linguistic schools and individual scholars and include such entries as pragmatic (directed at the perlocutionary effect of utterance), associative (connected, through individual psychological or linguistic associations, with related and nonrelated notions), ideological, or conceptual (revealing political, social, ideological preferences of the user), evaluative (stating the value of the indicated notion), emotive (revealing the emotional layer of cognition and perception), expressive (aiming at creating the image of the object in question), stylistic (indicating “the register”, or the situation of the communication). The above-mentioned meanings are classified as connotational not only because they supply additional (and not the logical/denotational) information, but also because, for the most part, they are observed not all at once and not in all words either. Some of them are more important for the act of communication than the others. Very often they qverlap. So, all words possessing an emotive meaning are also evaluative (e. g. “rascal”, “ducky”), though this rule is not reversed, as we can find non-emotive, intellectual evaiuation (e. g. “good”, “bad”).

Again, all emotive words (or practically all, for that matter) are also expressive, while there are hundreds of expressive words which cannot be treated as emotive (take, for example the so-called expressive verbs, which not only denote some action or process but also create their image, as in “to gulp” = to swallow in big lumps, in a hurry; or “to sprint” = to run fast). The number, importance and the overlapping character of connotational meanings incorporated into the semantic structure of a word, are brought forth by the context, i. e. a concrete speech act that identifies and actualizes each one. More than that: each context does not only specify the existing semantic (both denotational and connotational) possibilities of a word, but also is capable of adding new ones, or deviating rather considerably from what is registered in the dictionary. Because of that all contextual meanings of a word can never be exhausted or comprehensively enumerated.

Compare the following cases of contextual use of the verb “to pop” in Stan Barstow’s novel “Ask Me Tomorrow”: 1.? His face is red at first and then it goes white and his eyes stare as if they’ll pop out of his head. 2.? “Just pop into the scullery and get me something to stand this on. ” 3.? “There is a fish and chip shop up on the main road. I thought you might show your gratitude by popping up for some. ” 4.? “I’ve no need to change or anything then. ” “No, just pop your coat on and you’re fine. ” 5.? “Actually Mrs. Swallow is out. But she won’t be long. She’s popped up the road to the shops. ” 6.? “Would you like me to pop downstairs and make you a cup of cocoa? In the semantic actualization of a word the context plays a dual role: on one hand, it cuts off all meanings irrelevant for the given communicative situation. On the other, it foregrounds one of the meaningful options of a word, focusing the communicators’ attention on one of the denotational or connonational components of its semantic structure. The significance of the context is comparatively small in the field of stylistic connotations, because the word is labelled stylistically before it enters some context, i. e. in the dictionary: recollect the well-known contractions -vulg. , arch. , si. , etc. , which make an indispensable part of a dictionary entry.

So there is sense to start the survey of connotational meanings with the stylistic differentiation of the vocabulary. Stylistic Differentiation of the Vocabulary: Literary Stratum of Words. Colloquial Words The word-stock of any given language can be roughly divided into three uneven groups, differing from each other by the sphere of its possible use. The biggest division is made up of neutral words, possessing no stylistic connotation and suitable for any communicative situation; two smaller ones are literary and colloquial strata respectively. Literary words serve to satisfy communicative demands of official, scientific, poetic messages, while the colloquial ones are employed in non-official everyday communication.

Though there is no immediate correlation between the written and the oral forms of speech on one hand, and the literary and colloquial words, on the other, yet, for the most part, the first ones are mainly observed in the written form, as most literary messages appear in writing. And vice versa: though there are many examples of colloquialisms in writing (informal letters, diaries, certain passages of memoirs, etc. ), their usage is associated with the oral form of communication. Consequently, taking for analysis printed materials we shall find literary words in authorial speech, descriptions, considerations, while colloquialisms will be observed in the types of discourse, simulating (copying) everyday oral communication —? i. e. , in the dialogue (or interior monologue) pf a prose work.

When we classify some speech (text) fragment as literary or colloquial it does not mean that all the words constituting it have a corresponding stylistic meaning. More than that: words with a pronounced stylistic connotation are few in any type of discourse, the overwhelming majority of its lexis being neutral. As our famous philologist L. V. Shcherba once said —? a stylistically coloured word is like a, drop of paint added to a glass of pure water and colouring the whole of it. Neither of the two named groups of words, possessing a stylistic meaning, is homogeneous as to the quality of the meaning, frequency of use, sphere of application, or the number and character of potential users. This is why each one is further divided into the general, i. e. nown to and used by most native speakers in generalized literary (formal) or colloquial (informal) communication, and special bulks. The latter ones, in their turn, are subdivided into subgroups, each one serving a rather narrow; specified communicative purpose. So, among special literary words, as a rale, at least two major subgroups are mentioned. They are: 1.? Terms, i. e. words denoting objects, processes, phenomena of science, humanities, technique. 2.? Archaisms, i. e. words, a) denoting historical phenomena which are no more in use (such as “yeoman”, “vassal”, “falconet”). These are historical words. b) used in poetry in the XVII-XIX cc. (such as “steed” for “horse”; “quoth” for “said”; “woe” for “sorrow”). These are poetic words. ) in the course of language history ousted by newer synonymic words (such as “whereof = of which; “to deem” = to think; “repast” = meal; “nay” = no) or forms (“maketh” = makes; “thou wilt” = you will; “brethren” = brothers). These are called archaic words (archaic forms) proper. Literary words, both general (also called learned, bookish, high-flown) and special, contribute to the message the tone of solemnity, sophistication, seriousness, gravity, learnedness. They are used in official papers and documents, in scientific communication, in high poetry, in authorial speech of creative prose. Colloquial words, on the contrary, mark the message as informal, non-official, conversational. Apart from general colloquial words, widely used by all speakers of the language in their everyday communication (e. g. dad”, “kid”, “crony”, “fan”, “to pop”, “folks”), such special subgroups may be mentioned: 1.? Slang forms the biggest one. Slang words, used by most speakers in very informal communication, are highly emotive and expressive and as such, lose their originality rather fast and are replaced by newer formations. This tendency to synonymic expansion results in long chains of synonyms of various degrees of expressiveness, denoting one and the same concept. So, the idea of a “pretty girl” is worded by more than one hundred ways in slang. In only one novel by S. Lewis there are close to a dozen synonyms used by Babbitt, the central character, in reference to a girl: “cookie”, “tomato”, “Jane”, “sugar”, “bird”, “cutie”, etc.

The substandard status of slang words and phrases, through universal usage, can be raised to the standard colloquial: “pal”, “chum,” “crony” for “friend”; “heavies”, “woolies” for “thick panties”; “booze” for “liquor”; “dough” for “money”; “how’s tricks” for “how’s life”; “beat it” for “go away” and many many more —? are examples of such a transition. 2.? Jargonisms stand close to slang, also being substandard, expressiveand emotive, but, unlike slang they are used by limited groups of people,united either professionally (in this case we deal with professionalJargonisms, or professionalisms), or socially (here we deal withjargonisms proper). In distinction from slang, Jargonisms of both typescover a narrow semantic field: in the first case it is that, connected withthe technical side of some profession.

So, in oil industry, e. g. , for theterminological “driller” (????????) there exist “borer”, “digger”,”wrencher”, “hogger”, “brake weight”; for “pipeliner” (??????????????)- “swabber”, “bender”, “cat”, “old cat”, “collar-pecker”, “hammerman”;for “geologist” —? “smeller”, “pebble pup”, “rock hound”, “witcher”, etc. From all the examples at least two points are evident: professionalismsare formed according to the existing word-building patterns or presentexisting words in new meanings, and, covering the field of specialprofessional knowledge, which is semantically limited, they offer a vastvariety of synonymic choices for naming one and the same professionalitem.

Jargonisms proper are characterized by similar linguistic features, but differ in function and sphere of application. They originated from the thieves’ jargon (l’argo, cant) and served to conceal the actual significance of the utterance from the uninitiated. Their major function thus was to be cryptic, secretive. This is why among them there are cases of conscious deformation of the existing words. The so-called back jargon (or back slang) can serve as an example: in their effort to conceal the machinations of dishonest card-playing, gamblers used numerals in their reversed form: “ano” for “one”, “owt” for “two”, “erth” for “three”. Anglo-American tradition, starting with E.

Partridge, a famous English lexicographer, does not differentiate between slang and Jargonisms regarding these groups as one extensive stratum of words divided into general slang, used by all, or most, speakers and special slang, limited by the professional or social standing of the speaker. This debate appears to concentrate more on terminology than on essence. Indeed slang (general slang) and jargonisms (special slang) have much in common: are emotive, expressive, unstable, fluctuating, tending to expanded synonymity within certain lexico-semantic groups and limited to a highly informal, substandard communication. So it seems appropriate to use the indicated terms as synonyms. 3.? Vulgarisms are coarse words with a strong emotive meaning, mostly derogatory, normally avoided in polite conversation. History of vulgarisms reflects the history of social ethics.

So, in Shakespearian times people were much more linguistically frank and disphemistic in their communication than in the age of Enligtenment or the Victorian era, famous for its prudish and reserved manners. Nowadays words which were labelled vulgar in the eighteenth and nineteenth centuries are considered such no more. In fact, at present we are faced with the reverse of the problem: there are practically no words banned from use by the modern permissive society. Such intensifiers as “bloody”, “damned”, “cursed”, “hell of”, formerly deleted from literature and not allowed in conversation, are not only welcomed in both written and oral speech, but, due to constant repetition, have lost much of their emotive impact and substandard quality.

One of the best-known American editors and critics Maxwell Perkins, working with the serialized 1929 magazine edition of Hemingway’s novel A Farewell to Arms found that the publishers deleted close to a dozen words which they considered vulgar for the publication. Preparing the hard-cover edition Perkins allowed half of them back (“son of a bitch”, “whore”, “whorehound,” etc. ). Starting from the late fifties no publishing house objected to any coarse or obscene expressions. Consequently, in contemporary West European and American prose all words, formerly considered vulgar for public use (including the four-letter words), are accepted by the existing moral and ethical standards of society and censorship. 4.? Dialectal words are normative and devoid of any stylistic meaning in regional dialects, but used outside of them, carry a strong flavour of the locality where they belong.

In Great Britain four major dialects are distinguished: Lowland Scotch, Northern, Midland (Central) and Southern. In the USA three major dialectal varieties are distinguished: New England, Southern and Midwestern (Central, Midland). These classifications do not include many minor local variations Dialects markedly differ on the phonemic level: one and the same phoneme is differently pronounced in each of them. They differ also on the lexical level, having their own names for locally existing phenomena and also supplying locally circulating synonyms for the words, accepted by the language in general. Some of them have entered the general vocabulary and lost their dialectal status (“lad”, “pet”, “squash”, “plaid”).

Each of the above-mentioned four groups justifies its label of special colloquial words as each one, due to varying reasons, has application limited to a certain group of people or to certain communicative situations. ASSIGNMENTS FOR SELF-CONTROL ?1.? What can you say about the meaning of a word and its relation to the concept of an object (entity)? ?2 What types of lexical meaning do you know and what stipulates their existence and differentiation? ?3 What connotational meanings do you know? Dwell on each of them, providing your own examples. ?4.? What is the role of the context in meaning actualization? ?5.? What registers of communication are reflected in the stylistic-differentiation of the vocabulary? ?6.?

Speak about general literary words illustrating your elaboration with examples from nineteenth- and twentieth-century prose. ?7.? What are the main subgroups of special literary words? ?8 What do you know of terms, their structure, meaning, functions? ?9.? What are the fields of application of archaic words and forms? 10.? Can you recognize general colloquial words in a literary text? Where do they mainly occur? 11.? What are the main characteristics of slang? 12.? What do you know of professional and social jargonisms? 13.? What connects the stock of vulgarisms and social history? 14.? What is the place and the role of dialectal words in the national language? in the literary text? 15.?

To provide answers to the above questions find words belonging to different stylistic groups and subgroups: a) in the dictionary, specifying its stylistic mark (“label”); b) in your reading material, specifying the type of discourse, where you found it -authorial speech (narration description, philosophising) or dialogue. EXERCISES I. State the type and function of literary words in the following examples: ? 1.? “I must decline to pursue this painful discussion. It is not pleasant to my feelings; it is repugnant to my feelings. ” (D. ) ?2.? “I am not in favour of this modern mania for turning bad people into good people at a moment’s notice.

As a man sows so let him reap. ” (O. W. ) ?3.? Isolde the Slender had suitors in plenty to do her lightest hest. Feats of arms were done daily for her sake. To win her love suitors were willing to vow themselves to perdition. But Isolde the Slender was heedless of the court thus paid to her. (L. ) ?4.? “He of the iron garment,” said Daigety, entering, “is bounden unto you, MacEagh, and this noble lord shall be bounden also. ” (W. Sc. ) ?5.? If manners maketh man, then manner and grooming maketh poodle. (J. St. ) ?6.? “Thou art the Man,” cried Jabes, after a solemn pause, leaning over his cushion. “Seventy times didst thou gapingly contort thy visage —? eventy times seven did I take council with my soul —? Lo! this is human weakness: this also may be absolved. The first of the seventy first is come. Brethren —? execute upon him the judgement written. Such honour have all His saints. ” (E. Br. ) ?7.? At noon the hooter and everything died. First, the pulley driving the punch and shears and emery wheels stopped its lick and slap. Simultaneously the compressor providing the blast for a dozen smith-fires went dead. (S. Ch. ) ?8.? “They’re real! ” he murmured. “My God, they are absolutely real! ” Erik turned. “Didn’t you believe that the neutron existed? ” “Oh, I believed,” Fabermacher shrugged away the praise. To me neutrons were symbols ? with a mass of Mn = 1. 008.? But until now I never saw them. ” (M. W. ) ?9.? Riding back I saw the Greeks lined up in column of march. They were all still there. Also, all armed. On long marches when no action threatened, they had always piled their armour, helmets and weapons in their carts, keeping only their swords; wearing their short tunics (made from all kinds of stuff, they had been so long from home) and the wide straw hats Greeks travel in, their skins being tender to sun. Now they had on corselets or cuirasses, helmets, even grades if they owned them, and their round shields hung at their backs. (M. R. ) 10.?


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Key Pointers to Balance Sheet and Profit and Loss Statements

Key pointers to balance sheet and profit and loss statements: ?A balance sheet represents the financial affairs of the company and is also referred to as “Assets and Liabilities” statement and is always as on a particular date and not for a period. ?A profit and loss account represents the summary of financial transactions during a particular period and depicts the profit or loss for the period along with income tax paid on the profit and how the profit has been allocated (appropriated). ?Net worth means total of share capital and reserves and surplus.

This includes preference share capital unlike in Accounts preference share capital is treated as a debt. For the purpose of debt to equity ratio, the necessary adjustment has to be done by reducing preference share capital from net worth and adding it to the debt in the numerator. ?Reserves and surplus represent the profit retained in business since inception of business. “Surplus” indicates the figure carried forward from the profit and loss appropriation account to the balance sheet, without allocating the same to any specific reserve.

Hence, it is mostly called “unallocated surplus”. The company wants to keep a portion of profit in the free form so that it is available during the next year for appropriation without any problem. In the absence of this arrangement during the year of inadequate profits, the company may have to write back a part of the general reserves for which approval from the board and the general members would be required. ?Secured loans represent loans taken from banks, financial institutions, debentures (either from public or through private placement), bonds etc. or which the company has mortgaged immovable fixed assets (land and building) and/or hypothecated movable fixed assets (at times even working capital assets with the explicit permission of the working capital banks) Usually, debentures, bonds and loans for fixed assets are secured by fixed assets, while loans from banks for working capital, i. e. , current assets are secured by current assets. These loans enjoy priority over unsecured loans for settlement of claims against the company. Unsecured loans represent fixed deposits taken from public (if any) as per the provisions of Section 58 (A) of The Companies Act, 1956 and in accordance with the provisions of Acceptance of Deposit Rules, 1975 and loans, if any, from promoters, friends, relatives etc. for which no security has been offered. Such unsecured loans rank second and subsequent to secured loans for settlement of claims against the company. There are other unsecured creditors also, forming part of current liabilities, like, creditors for purchase of materials, provisions etc. Gross block = gross fixed assets mean the cost price of the fixed assets. Cumulative depreciation in the books is as per the provisions of The Companies Act, 1956, Schedule XIV. It is last cumulative depreciation till last year + depreciation claimed during the current year. Net block = net fixed assets mean the depreciated value of fixed assets. ?Capital work-in-progress – This represents advances, if any, given to building contractors, value of building yet to be completed, advances, if any, given to equipment suppliers etc.

Once the equipment is received and the building is complete, the fixed assets are capitalised in the books, for claiming depreciation from that year onwards. Till then, it is reflected in the form of capital work in progress. ?Investments – Investment made in shares/bonds/units of Unit Trust of India etc. This type of investment should be ideally from the profits of the organisation and not from any other funds, which are required either for working capital or capital expenditure.

They are bifurcated in the schedule, into “quoted and traded” and “unquoted and not traded” depending upon the nature of the investment, as to whether they can be liquidiated in the secondary market or not. ?Current assets – Both gross and net current assets (net of current liabilities) are given in the balance sheet. ?Miscellaneous expenditure not written off can be one of the following – Company incorporation expenses or public issue of share capital, debenture etc. together known as “preliminary expenses” written off over a period of 5 years as per provisions of Income Tax.

Misc. expense could also be other deferred revenue expense like product launch expenses. ?Other income in the profit and loss account includes income from dividend on share investment made in other companies, interest on fixed deposits/debentures, sale proceeds of special import licenses, profit on sale of fixed assets and any other sundry receipts. ?Provision for tax could include short provision made for the earlier years. ?Provision for tax is made after making all adjustments for the following: •Carried forward loss, if any; Book depreciation and depreciation as per income tax and •Concessions available to a business entity, depending upon their activity (export business, S. S. I. etc. ) and location in a backward area (like Goa etc. ) ?As per the provisions of The Companies Act, 1956, in the event of a limited company declaring dividend, a fixed percentage of the profit after tax has to be transferred to the General Reserves of the Company and entire PAT cannot be given as dividend. ?With effect from 01/04/02, dividend tax on dividends paid by the company has been withdrawn.

From that date, the shareholders are liable to pay tax on dividend income. Thus for a period of 5 years, the position was different in the sense that the company was bearing the additional tax on dividend. ?Other parts of annual statements – 1. The Directors’ Report on the year passed and the future plans; 2. Annexure to the Directors’ Report containing particulars regarding conservation of energy etc; 3. Auditors’ Report as per the Manufacturing and Other Companies (Auditors’ Report) Order, 1998) along with Annexure; 4.

Schedules to Balance Sheet and Profit and Loss Account; 5. Accounting policies adopted by the company and notes on accounts giving details about changes if any, in method of valuation of stocks, fixed assets, method of depreciation on fixed assets, contingent liabilities, like guarantees given by the banks on behalf of the company, guarantees given by the company, quantitative details regarding performance of the year passed, foreign exchange inflow and outflow etc. and 6. Statement of cash flows for the same period for which final accounts have been presented.

There is a significant difference between the way in which the statements of accounts are prepared as per Schedule VI of the Companies Act and the manner in which these statements, especially, balance sheet is analysed by a finance person or an analyst. For example, in the Schedule VI, the current liabilities are netted off against current assets and only net current assets are shown. This is not so in the case of financial statement analysis. Both are shown fully and separately without any netting off.

At the end of any financial year, there are certain adjustments to be made in the books of accounts to get the proper picture of profit or loss, as the case may be, for that particular period. For example, if stocks of raw materials are outstanding at the end of the period, the value of the same has to be deducted from the total of the opening stock (closing stock of the previous year) and the current year’s purchases. This alone would show the correct picture of materials consumed during the current year. For example, the figures for a company are as under: •Purchases during the year: Rs. 00lacs •Opening stock of raw material: Rs. 100lacs •Closing stock of raw material: Rs. 120lacs Then, the quantum of raw material consumed during the year is Rs. 580lacs and only this can be booked as expenditure during the year. Consumption is always valued in this manner and cross verified with the value of materials issued from stores during the year to compare with the previous year; Similarly, a second adjustment arises due to the difference between closing stocks of work-in-progress and finished goods on one hand and opening stocks of work-in-progress and finished goods on the other hand.

Suppose the closing stocks are higher in value, the difference has to be either added to this year’s income or deducted from this year’s expense. (Different ways of presentation). Similarly in case the closing stocks are less than the opening stocks, the difference has to be deducted from income or added to expenses for that year. Let us study the following example. In a company, the opening stocks were Rs. 100lacs and closing stocks are Rs. 120lacs. This means that during the course of this year, the stocks on hand have gone up by Rs. 20lacs from the goods produced during this year.

This does have an effect on the profit of the company. The company cannot book expenditure incurred on producing this incremental stock of Rs. 20lacs, as they have not sold the goods. However the materials and other expenses have already been incurred and hence this value is deducted. The basic assumption is that the carry forward stocks have been sold during the current year while at the end of the current year fresh stocks worth Rs. 120lacs have come in for stocking. Hence, on an ongoing basis, opening stocks are added and closing stocks are deducted.

In the above example, the effect of adding the opening stock and deducting the closing stock would be as under: Let us assume the production for the year was Rs. 1000lacs Then, sales for the year could only be Rs. 980lacs derived as follows: Production during the year: Rs. 1000lacs Add: Opening stock: Rs. 100lacs Deduct: Closing stock: Rs. 120lacs Sales for the year: Rs. 980lacs. On the other hand, in case the closing stocks would have been Rs. 90lacs, the sales would have been Rs. 1010lacs, more than the production value.

Thus, the difference between the opening and closing stocks of work-in-progress and finished goods affects income and thereby profit. The companies always use this as a tool, either to increase or decrease income. In case they show more closing stocks, income is less and thereby profit is less and tax is saved and similarly if they show less closing stocks, income is more and profit is also more. The principal tools of analysis are – •Ratio analysis – i. e. to determine the relationship between any set of two parameters and compare it with the past trend.

In the statements of accounts, there are several such pairs of parameters and hence ratio analysis assumes great significance. The most important thing to remember in the case of ratio analysis is that you can compare two units in the same industry only and other factors like the relative ages of the units, the scales of operation etc. come into play. •Funds flow analysis – this is to understand the movement of funds (please note the difference between cash and fund – cash means only physical cash while funds include cash and credit) during any given period and mostly this period is 1 year.

This means that during the course of the year, we study the sources and uses of funds, starting from the funds generated from activity during the period under review. Let us see some of the important types of ratios and their significance: •Liquidity ratios; •Turnover ratios; •Profitability ratios; •Investment on capital/return ratios; •Leverage ratios and •Coverage ratios. Liquidity ratios: oCurrent ratio: Formula = Current assets/Current liabilities. Min. Expected even for a new unit in India = 1. 3:1. Significance = Net working capital should always be positive. In short, the higher the net working capital, the greater is the degree of overall short-term liquidity. Means current ratio does indicate liquidity of the enterprise. Too much liquidity is also not good, as opportunity cost is very high of holding such liquidity. This means that we are carrying either cash in large quantities or inventory in large quantities or receivables are getting delayed. All these indicate higher costs.

Hence, if you are too liquid, you compromise with profits and if your liquidity is very thin, you run the risk of inadequacy of working capital. Range – No fixed range is possible. Unless the activity is very profitable and there are no immediate means of reinvesting the excess profits in fixed assets, any current ratio above 2. 5:1 calls for an examination of the profitability of the operations and the need for high level of current assets. Reason = net working capital could mean that external borrowing is involved in this and hence cost goes up in maintaining the net working capital.

It is only a broad indication of the liquidity of the company, as all assets cannot be exchanged for cash easily and hence for a more accurate measure of liquidity, we see “quick asset ratio” or “acid test ratio”. oAcid test ratio or quick asset ratio: Quick assets = Current assets (-) Inventories which cannot be easily converted into cash. This assumes that all other current assets like receivables can be converted into cash easily. This ratio examines whether the quick assets are sufficient to cover all the current liabilities.

Some of the authors indicate that the entire current liabilities should not be considered for this purpose and only quick liabilities should be considered by deducting from the current liabilities the short-term bank borrowing, as usually for an on going company, there is no need to pay back this amount, unlike the other current liabilities. Significance = coverage of current liabilities by quick assets. As quick assets are a part of current assets, this ratio would obviously be less than current ratio.

This directly indicates the degree of excess liquidity or absence of liquidity in the system and hence for proper measure of liquidity, this ratio is preferred. The minimum should be 1:1. This should not be too high as the opportunity cost associated with high level of liquidity could also be high. What is working capital gap? The difference between all the current assets known as “Gross working capital” and all the current liabilities other than “bank borrowing”. This gap is met from one of the two sources, namely, net working capital and bank borrowing.

Net working capital is hence defined as medium and long-term funds invested in current assets. Turn over ratios: Generally, turn over ratios indicate the operating efficiency. The higher the ratio, the higher the degree of efficiency and hence these assume significance. Further, depending upon the type of turn over ratio, indication would either be about liquidity or profitability also. For example, inventory or stocks turn over would give us a measure of the profitability of the operations, while receivables turn over ratio would indicate the liquidity in the system. Debtors turn over ratio – this indicates the efficiency of collection of receivables and contributes to the liquidity of the system. Formula = Total credit sales/Average debtors outstanding during the year. Hence the minimum would be 3 to 4 times, but this depends upon so many factors such as, type of industry like capital goods, consumer goods – capital goods, this would be less and consumer goods, this would be significantly higher; Conditions of the market – monopolistic or competitive – monopolistic, this would be higher and competitive it would be less as you are forced to give credit;

Whether new enterprise or established – new enterprise would be required to give higher credit in the initial stages while an existing business would have a more fixed credit policy evolved over the years of business; Hence any deterioration over a period of time assumes significance for an existing business – this indicates change in the market conditions to the business and this could happen due to general recession in the economy or the industry specifically due to very high capacity or could be this unit employs outmoded technology, which is forcing them to dump stocks on its distributors and hence realisation is coming in late etc. Average collection period = inversely related to debtors turn over ratio. For example debtors turn over ratio is 4. Then considering 360 days in a year, the average collection period would be 90 days. In case the debtors turn over ratio increases, the average collection period would reduce, indicating improvement in liquidity. Formula for average collection period = 360/receivables turn over ratio. The above points for debtors turn over ratio hold good for this also. Any significant deviation from the past trend is of greater significance here than the absolute numbers.

No minimum and no maximum. oInventory turn over ratio – as said earlier, this directly contributes to the profitability of the organisation. Formula = Cost of goods sold/Average inventory held during the year. The inventory should turn over at least 4 times in a year, even for a capital goods industry. But there are capital goods industries with a very long production cycle and in such cases, the ratio would be low. While receivables turn over contributes to liquidity, this contributes to profitability due to higher turn over.

The production cycle and the corporate policy of keeping high stocks affect this ratio. The less the production cycle, the better the ratio and vice-versa. The higher the level of stocks, the lower would be the ratio and vice-versa. Cost of goods sold = Sales – profit – Interest charges. oCurrent assets turn over ratio – not much of significance as the entire current assets are involved. However, this could indicate deterioration or improvement over a period of time. Indicates operating efficiency. Formula = Cost of goods sold/Average current assets held in business during the year.

There is no min. Or maximum. Again this depends upon the type of industry, market conditions, management’s policy towards working capital etc. oFixed assets turn over ratio Not much of significance as fixed assets cannot contribute directly either to liquidity or profitability. This is used as a very broad parameter to compare two units in the same industry and especially when the scales of operations are quite significant. Formula = Cost of goods sold/Average value of fixed assets in the period (book value). Profitability ratios -Profit in relation to sales and profit in relation to assets: Profit in relation to sales – this indicates the margin available on sales; oProfit in relation to assets – this indicates the degree of return on the capital employed in business that means the earning efficiency. Please appreciate that these two are totally different. For example, we will study the following; Units A and B are in the same type of business and operate at the same levels of capacities. Unit A employs capital of 250 lacs and unit B employs capital of 200lacs. The sales and profits are as under: Parameter Unit AUnit B Sales1000lacs1000lacs Profits100lacs90lacs

Profit margin on sales10%9% Return on capital employed40%45% While Unit A has higher profit margins, Unit B has better returns on capital employed. oProfit margin on sales: Gross profit margin on sales and net profit margin ratio – Gross profit margin = Formula = Gross profit/net sales. Gross profit = Net sales (-) Cost of production before selling, general, administrative expenses and interest charges. Net sales = Gross sales (-) Excise duty. This indicates the efficiency of production and serves well to compare with another unit in the same industry or in the same unit for comparing it with past trend.

For example in Unit A and Unit B let us assume that the sales are same at Rs. 100lacs. Parameter Unit AUnit B Sales100lacs100lacs Cost of production 60lacs 65lacs Gross profit 40lacs 35lacs Deduct: Selling general, Administrative expenses and interest 35lacs 30lacs Net profit 5lacs 5lacs While both the units have the same net profit to sales ratio, the significant difference lies in the fact that while Unit A has less cost of production and more office and selling expenses, Unit B has more cost of production and less of office and selling expenses.

This ratio helps in controlling either production costs if cost of production is high or selling and administration costs, in case these are high. Net profit/sales ratio – net profit means profit after tax but before distribution in any form = Formula = Net profit/net sales. Tax rate being the same, this ratio indicates operating efficiency directly in the sense that a unit having higher net profitability percentage means that it has a higher operating efficiency. In case there are tax concessions due to location in a backward area, export activity etc. vailable to one unit and not available to another unit, then this comparison would not hold well. Investment on capital ratios/Earnings ratios: oReturn on net worth Profit After Tax (PAT) / Net worth. This is the return on the shareholders’ funds including Preference Share capital. Hence Preference Share capital is not deducted. There is no standard range for this ratio. If it reduces it indicates less return on the net worth. oReturn on equity Profit After Tax (PAT) – Dividend on Preference Share Capital / Net worth – Preference share capital.

Although reference is equity here, all equity shareholders’ funds are taken in the denominator. Hence Preference dividend and Preference share capital are excluded. There is no standard range for this ratio. If it comes down over a period it means that the profitability of the organisation is suffering a setback. oReturn on capital employed (pre-tax) Earnings Before Interest and Tax (EBIT) / Net worth + Medium and long-term liabilities. This gives return on long-term funds employed in business in pre-tax terms. Again there is no standard range for this ratio. If it reduces, it is a cause for concern. Earning per share (EPS) Dividend per share (DPS) + Retained earnings per share (REPS). Here the share refers to equity share and not preference share. The formula is = Profit after tax (-) Preference dividend (-) Dividend tax both on preference and equity dividend / number of equity shares. This is an important indicator about the return to equity shareholder. In fact P/E ratio is related to this, as P/E ratio is the relationship between “Market value” of the share and the EPS. The higher the PE the stronger is the recommendation to sell the share and the lower the PE, the stronger is the recommendation to buy the share.

This is only indicative and by and large followed. There is something known as industry average EPS. If the P/E ratio of the unit whose shares we contemplate to purchase is less than industry average and growth prospects are quite good, it is the time for buying the shares, unless we know for certain that the price is going to come down further. If on the other hand, the P/E ratio of the unit is more than industry average P/E, it is time for us to sell unless we expect further increase in the near future. Leverage ratios Leverages are of two kinds, operating leverage and financial leverage.

However, we are concerned more with financial leverage. Financial leverage is the advantage of debt over equity in a capital structure. Capital structure indicates the relationship between medium and long-term debt on the one hand and equity on the other hand. Equity in the beginning is the equity share capital. Over a period of time it is net worth (-) redeemable preference share capital. It is well known that EPS increases with increased dose of debt capital within the same capital structure. Given the advantage of debt also, as even risk of default, i. . , non-payment of interest and non-repayment of principal amount increases with increase in debt capital component, the market accepts a maximum of 2:1 at present. It can be less. Formula for debt/equity ratio = Medium and long-term loans + redeemable preference share capital / Net worth (-) Redeemable preference share capital. From the working capital lending banks’ point of view, all liabilities are to be included in debt. Hence all external liabilities including current liabilities are taken into account for this ratio.

We have to add redeemable preference share capital and reduce from the net worth the same as in the previous formula. Coverage ratios oInterest coverage ratio This indicates the number of times interest is covered by EBIT. Formula = EBIT / Interest payment on all loans including short-term liabilities. Minimum acceptable is 2 to 2. 5:1. Less than that is not desirable, as after paying interest, tax has to be paid and afterwards dividend and dividend tax. oAsset coverage ratio This indicates the number of times the medium and long-term liabilities are covered by the book value of fixed assets.

Formula = Book value of Fixed assets / Outstanding medium and long-term liabilities. Accepted ratio is minimum 1. 5:1. Less than that indicates inadequate coverage of the liabilities. oDebt Service coverage ratio This indicates the ability of the business enterprise to service its borrowing, especially medium and long-term. Servicing consists of two aspects namely, payment of interest and repayment of principal amount. As interest is paid out of income and booked as an expense, in the formula it gets added back to profit after tax. The assumption here is that dividend is ignored.

In case dividend is paid out, the formula gets amended to deduct from PAT dividend paid and dividend tax. Formula is: (Numerator) Profit After Tax (+) Depreciation (+) Deferred Revenue Expenditure written off (+) Interest on medium and long-term borrowing (Denominator) Interest on medium and long-term borrowing (+) Installment on medium and long-term borrowing. This is assuming that dividend is not paid. In the case of an existing company dividend will have to be paid and hence in the numerator, instead of PAT, retained earnings would appear.

The above ratio is calculated for the entire period of the loan with the bank/financial institution. The minimum acceptable average for the entire period is 1. 75:1. This means that in one year this could be less but it has to be made up in the other years to get an average of 1. 75:1. What is the objective behind analysis of financial statements? Objective (To know about)Relevant indicator/Remarks 1. Financial position of the company Net worth, i. e. , share capital, reserves and unallocated surplus in balance sheet carried down from profit and loss appropriation account.

For a healthy company, it is necessary that there is a balance struck between dividend paid and profit retained in business so much the net worth keeps on increasing. 2. Liquidity of the company, i. e. , whether the company is in a position to meet all its short-term liabilities (also called “current liabilities”) with the help of its current assets Current ratio and quick ratio or acid test ratio. Current ratio = Current assets/current liabilities. Quick ratio = Current assets (-) inventory/ current liabilities. Current ratio should not be too high like 4:1 or 5:1 or too low like less than 1. :1. This means that the company is either too liquid thereby increasing its opportunity cost or not liquid at all, both of which are not desirable. Quick ratio could be at least 1:1. Quick ratio is a better indicator of liquidity position. 3. Whether the company has acquired new fixed assets during the year and if so, what are the sources, besides internal accruals to finance the same? Examination of increase in secured or unsecured loans for this purpose. Without adequate financial planning, there is always the risk of diverting working capital funds for fixed assets.

This is best assessed through a funds flow statement for the period as even net cash accruals (Retained earnings + depreciation + amortisation) would be available for fixed assets. 4. Profitability of the company in general and operating profits in particular, i. e. , whether the main operations of the company like manufacturing have been in profit or the profit of the company is derived from other income, i. e. , income from investment in shares/debentures etc. Percentage of profit before tax to total income including other income, like dividend or interest income. Operating profit, i. e. profit before tax (-) other income as above as a percentage of income from the main operations of the company, be it manufacturing, trading or services. 5. Relationship between the net worth of the company and its external liabilities (both short-term and long-term). What about only medium and long-term debts? Debt/Equity ratio, which establishes this relationship. Formula = External liabilities + preference share capital /net worth of the company (-) preference share capital (redeemable kind). From the lender’s point of view, this should not exceed 3:1. Is there any sharp deterioration in this ratio?

Is so, please be on guard, as the financial risk for the company increases to that extent. For only medium and long-term debts, it cannot exceed 2:1. 6. Has the company’s investments in shares/debentures of other companies reduced in value in comparison with last year? Difference between the market value of the investments and the purchase price, which is theoretically a loss in value of the investment. Actual loss is booked upon only selling. The periodic reduction every year should warn us that at the time of actual sales, there would be substantial loss, which immediately would reduce the net worth of the company.

Banks, Financial Institutions, Investment companies or NBFCs would be required to declare their investment every year in the balance sheet at cost price or market price whichever is less. 7. Relationship between average debtors (bills receivable) and average creditors (bills payable) during the year. Average debtors in the year/average creditors in the year. This should be greater than 1:1, as bills receivable are at gross value {cost of development (+) profit margin}, whereas; creditors are at purchase price for software or components, which would be much less than the final sales value.

If it is less than 1:1, it shows that while receivable management is quite good, the company is not paying its creditors, which could cause problems in future. Too high a ratio would indicate that receivable management is very poor. 8. Future plans of the company, like acquisition of new technology, entering into new collaboration agreement, diversification programme, expansion programme etc. Directors’ report. This would reveal the financial plans for the company, like whether they are coming out with a public issue/Rights issue etc. 9.

Has the company revalued its fixed assets during the year, thereby creating revaluation reserves, without any inflow of capital into the company, as this is just an entry passed in the books? Auditors’ comments in the “Notes to Accounts” relevant for this. Frequent revaluation is not desirable and healthy. 10. Whether the company has increased its investment and if so, what is the source for it? What is the nature of investment? Is it in tradable securities or long-term Securities, which can have a lock-in-period and cannot be liquidated in the near future? Increase in amount of investment in shares/debentures/Govt. ecurities etc. in comparison with last year and any investment within group companies? Any undue increase in investment should put us on guard, as working capital funds could have been diverted for it. 11. Has the company during the year given any unsecured loans substantially other than to employees of the company? Any increase in unsecured loans. If the loans are to group companies, then all the more reason to be cautious. Hence, where the figures have increased, further probing is called for. 12. Are the company’s unsecured loans (given) not recoverable and very old?

Any comments to this effect in the notes to accounts should put us on caution. This examination would indicate about likely impact on the future profits of the company. 13. Has the company been regular in payment of its dues on account of loans or periodic interest on its liabilities? Any comments about over dues as in the “Notes to Accounts” should be looked into. Any serious default is likely to affect the “credit rating” of the company with its lenders, thereby increasing its cost of borrowing in future. 14. Has the company defaulted in providing for bonus liability, P. F. iability, E. S. I. liability, gratuity liability etc? Any comments about this in the “Notes to Accounts” should be looked into. 15. Whether the company is holding very huge cash, as it is not desirable and increases the opportunity cost? Cash balance together with bank balance in current account, if any, is very high in the current assets. 16. How many times the average inventory has turned over during the year? Relationship between cost of goods sold and average inventory during the year (only where cost of goods sold cannot be determined, net sales can be taken as the numerator).

In a manufacturing company, which is not in capital goods sector, this should not be less than 4:1 and for a consumer goods industry, this should be higher even. For a capital goods industry, this would be less. 17. Has the company issued fresh share capital during the period and what is the purpose for which it has raised equity capital? If it was a public issue, how did it fare in the market? Increase in paid-up capital in the balance sheet and share premium reserves in case the issue has been at a premium. 18. Has the company issued any bonus shares during the year?

Increase in paid-up capital and simultaneous reduction in general reserves. Enquiry into the company’s ability to keep up the dividend rate of the immediate past. 19. Has the company made any rights issue in the period and what is the purpose of the issue? If it was a public issue, how did it fare in the market? Increase in paid-up capital and share premium reserves, in case the issue has been at a premium. 20. What is the proportion of marketable investment to total investment and whether this has decreased in comparison with the previous year?

Percentage of marketable investment to total investment and comparison with previous year. Any decrease should put us on guard, as it reduces liquidity on one hand and increases the risk of non-payment on due date, especially if the investment is in its own subsidiary or group companies, thereby forcing the company to provide for the loss. 21. What is the increase in sales income over last year in % terms? Is it due to increase in numbers or change in product mix or increase in prices of finished products only? Comparison with previous year’s sales income and whether the growth has been more or less than the estimate. 2. What is the amount of provision for bad and doubtful debts or advances outstanding? In percentage terms, how much is it of total debts outstanding and what are the reasons for such provision in the notes to accounts by the auditors? 23. What is the amount of work in progress as shown in the Profit and Loss Account? Is there any comment about valuation of work in progress by the auditors? It can be seen that profit from operations can be manipulated by increase/decrease in closing stocks of both finished goods and work in progress. 4. Whether the company is paying any lease rentals and if so what is the amount of lease liability outstanding? Examination of expenses schedule would show this. What is the comment in notes to accounts about this? Lease liability is an off-balance sheet item and hence this examination, to ascertain the correct external liability and to include the lease rentals in future also in projected income statements; otherwise, the company may be having much less disclosed liability and much more lease liability which is not disclosed.

This has to be taken into consideration by an analyst while estimating future expenses for the purpose of estimating future profits. 25. Has the company changed its method of depreciation on fixed assets, due to which, there is an impact on the profits of the company? Auditors’ comments on “Accounting” policies. Change over from straight-line method to written down value method or vice-versa does affect the deprecation charge for the year thereby affecting the profits during the year of change. 26.

If it is a manufacturing company, whether the % of materials consumed is increasing in relation to sales? Relationship between materials consumed during the year and the sales. 27. Has the company changed its method of valuation of inventory, due to which there is an impact of the profits of the company? Auditors’ comments on “Accounting” policies. 28. Whether the % of administration and general expenses has increased during the year under review? Relationship between general and administrative expenses during the year and the sales.

In case there is any extraordinary increase, what are the reasons therefore? 29. Whether the company had sufficient income to pay the interest charges? Interest coverage ratio = earnings before interest and tax/total interest on all short-term and long-term liabilities. Minimum should be 3:1 and anything less than this is not satisfactory. 30. Whether the finance charges have gone up disproportionately as compared with the increase in sales income during the same period? Relationship between interest charges and sales income – whether it is consistent with the previous year or is there any spurt?

Is there any explanation for this, like substantial expansion or new project or diversification for which the company has taken financial assistance? While a benchmark % is not available, any level in excess of 6% calls for examination. 31. Whether the % of employee costs to sales has increased? Relationship between “payment to and provision for employees” and the sales. In case any undue increase is seen, it could be due to expansion of activity etc. that would be included in the Directors’ Report. 32. Whether the % of selling expenses in relation to sales has gone up?

Relationship between “selling and marketing” expenses and the sales. Any undue increase could either mean that the company is in a very competitive industry or it is aggressive to increase its market share by adopting a marketing strategy that would increase the marketing expenses including offer of higher commission to the intermediaries like agents etc. 33. Whether the company had sufficient internal accruals {Profit after tax (-) dividend (+) any non-cash expenditure like depreciation, preliminary expenses write-off etc. } to meet repayment obligation of principal amount of loans, debentures etc.?

Debt service coverage ratio = Internal accruals (+) interest on medium and long-term external liabilities/interest on medium and long-term liabilities (+) repayment of medium and long-term external liabilities. The term-lending institution or bank looks for 1. 75:1 on an average for the loan period. This is a very critical ratio to indicate the ability of the company to take care of its obligation towards the loans it has taken both by way of interest as well as repayment of the principal. 34. Return on investment in business to compare it with return on similar investment elsewhere.

Earnings before interest and tax/average total invested capital, i. e. , net worth (+) debt capital. This should be higher than the average cost of funds in the form of loans, i. e. , interest cost on loans/debentures etc. 35. Return on equity (includes reserves and surplus) Profit after tax (-) dividend on preference share capital/net worth (-) preference share capital (return in percentage). Anything less than 15% means that our investment in this company is earning less than the average return in the market. 36. How much earning has our share made? (EPS) Profit after tax (-) dividend on preference share capital/number of equity shares.

In terms of percentage anything less than 40% to 50% of the face value of the shares would not go well with the market sentiments. 37. Whether the company has reduced its dividend payout in comparison with last year? Relationship between amount of dividend payout and profit after tax last year and this year. Is there any reason for this like liquidity crunch that the company is experiencing or the need for conserving cash for business activity, like purchase of fixed assets in the immediate future? 38. Is there any significant increase in the contingent liabilities due to any of the following?

Disputed central excise duty, customs duty, income tax, octroi, sales tax, contracts remaining unexecuted, guarantees given by the banks on behalf of the company as well as the guarantees given by the company on behalf of its subsidiary or associate company, letter of credit outstanding for which goods not yet received etc. “Notes on Accounts” as given at the end of the accounts. Any substantial increase especially in disputed amount of duties should put us on guard. 39. Has the company changed its policy of outsourcing its work from vendors and if so, what are the reasons?

Substantial change in vendor charges, or subcontracting charges. 40. Is there any substantial increase in charges paid to consultants? Increase in consultancy charges. 41. Has the company opened any branch office in the last year? Directors’ Report or sudden spurt in general and administration expenses. The principal tools of analysis are: •Ratio analysis – i. e. to determine the relationship between any set of two parameters and compare it with the past trend. In the statements of accounts, there are several such pairs of parameters and hence ratio analysis assumes great significance.

The most important thing to remember in the case of ratio analysis is that you can compare two units in the same industry only and other factors like the relative ages of the units, the scales of operation etc. come into play. •Comparison with past trend within the same company is one type of analysis and comparison with the industrial average is another analysis While one can derive a lot of useful information from analysis of the financial statements, we have to keep in mind some of the limitations of the financial statements.

Analysis of financial statements does indicate a definite trend, though not accurately, due to the intrinsic nature of the data itself. Some of the limitations of the financial statements are given below. ?Analysis and understanding of financial statements is only one of the tools in understanding of the company ? The annual statements do have great limitations in their value, as they do not speak about the following- ? Management, its strength, inadequacy etc. ?Key personnel behind the activity and human resources in the organisation. ?Average key ratios in the industry in the country, of which the company is an integral part.

This information has to be obtained separately. ?Balance sheet is as on a particular date and hence it does not indicate about the average for the entire year. Hence it cannot indicate the position with 100% reliability. (Link it with fundamental analysis. ) ? The auditors’ report is based more on information given by the management, company personnel etc. ?To an extent at least, there can be manipulation in the level of expenditure, level of closing stocks and sales income to manipulate profits of the organisation, depending upon the requirement of the management during a particular year. One cannot come to know from study of financial statements about the tax planning of the company or the basis on which the company pays tax, as it is not mandatory under the provisions of The Companies’ Act, 1956, to furnish details of tax paid in the annual statement of accounts. Notwithstanding all the above, continuous study of financial statements relating to an industry can provide the reader and analyst with an in-depth knowledge of the industry and the trend over a period of time. This may prove invaluable as a tool in investment decision or sale decision of shares/debentures/fixed deposits etc. *** End of handout ***

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Difference in Competencies Associates Versus Baccalaureate Nurses

Running head: DIFFERENCES IN COMPETENCIES OF NURSES PREPARED AT THE ASSOCIATE-DEGREE LEVEL VERSUS THE BACCLAURATE-DEGREE LEVEL IN NURSING Differences in Competencies of Nurses Prepared at the Associate-Degree Level versus the Baccalaureate-Degree Level in Nursing Michelle L. Gutman Grand Canyon University NRS-430V Professional Dynamics August 5, 2011 Difference in Competencies Associates versus Baccalaureate Nurses The definition of a registered nurse according to Webster’s dictionary is “a graduate trained nurse who has been licensed by a state authority after qualifying for registration (Merriam-Webster).

Typically there are three routes of education you may take to qualify for taking the state board examination or NCLEX-RN exam. The first is diploma program typically offered and administered through hospitals. The second is an associate degree which is obtained usually through a community college or technical school. The third is a baccalaureate degree which is usually obtained through a college or university. According to the American Association of Colleges of Nurses (AACN) all registered nurse should obtain a minimum of a baccalaureate degree.

However the National Organization for Associate Degree Nursing (N- OADN) advocates that the is definitely a place in healthcare for the associate degreed nurse. The Associate and the Baccalaureate Nurse will be discussed. Associate Degree Nurses The associate degree nurse or ADN was originated from a nursing shortage stemming from WWII. Since then associate nurses have had an impact on the nursing population. Approximately 60% of all nurses entering into the nursing profession are associate degree. Online Journal of Issues in Nursing) Typically the associate degree nurse will obtain their degree in 2 years at a college or technical school taking core Nursing courses as well as English, Mathematics and Humanity courses. Clinical rotations are held throughout a variety of medical settings done as well. This education level is often more affordable and accessible to a diverse population. This education is continually evolving to reflect local community needs as well as current health trends. Graduates are prepared to function in multiple healthcare settings. (N- OADN, 1998) The Kentucky Board of Nursing (KBN) states: The associate degree registered nurse is prepared to function as a caregiver in a variety of settings, and to work with other professional nurses and members of the healthcare team in planning and implementing comprehensive health care. ” The KBN further state that graduates from ADN programs are eligible to apply their academic credits to a baccalaureate completion program. (KBN. gov) Baccalaureate Degree Nurses Baccalaureate registered nurses are prepared to assume roles of leadership as well as provide roles in daily patient care and education as well as community services in healthcare settings.

The baccalaureate prepared nurse takes courses in English, Mathematics, science and humanities as well as core nursing courses. They must also take courses in community health and management and leadership as well as nursing research. The American Association of Colleges of Nursing (AACN) reports that skills are necessary for the professional nurse who often makes quick and sometimes life and death decisions. They must master today’s technology and assist patients through community healthcare resources as well as educates patients and health lifestyles. AACN) The Kentucky Board of Nursing states: “Graduates of BSN programs are prepared to provide care to individuals, families and communities in wellness and illness settings providing comprehensive health services. They are prepared to assume positions of leadership and responsibility in a variety of practice settings, and to enter graduate school (master’s degree) for specialized study in a variety of nursing specialties. Clinical Setting Recently there was a patient situation that exemplifies the differences between an ADN and BSN prepared nurses.

A forty-three year old male was directly admitted from a physician’s office. His diagnosis was stage 4 small cell lung cancer. Upon admission in was obvious that he was in the final stages of his terminal disease. . As one would expect the patient had pain control issues requiring frequent administration of pain medication. His immediate family consisted of two teenaged sons of whom he had custody, his mother who had moved from out of state to care for him and his father. The patient and his family were not ready to accept the end of life and wanted all measures to be done.

The patient and his family spent the last two weeks of his life with us. The interesting observations of the differently educated RN’s were subtle but were there none the less. While the patient received excellent care by those who took care of him; the BSN prepared nurse holistically took care of the patient and his family. Subtlety educating the patient and family on end of life, encouraging then consulting hospital chaplain’s as well as social workers. Also they presented the patient and his family printed educational reading materials as they were beginning to understand and accept the unavoidable outcome.

All the while continuing to carry out the patient’s wishes and physicians orders to do everything possible to prolong his life, such as transfuse FFP as well as administer antibiotics. The ASN prepared nurse did an excellent job of carrying out physicians’ orders and supporting the family however they did not critically think about community resources available to the family to engage them in support services such grief counseling and ensuring legal documents were in order while the patient was able to participate. In the end the patient passed away peacefully with his family prepared for his death. Conclusion

While one can debate whether healthcare has a place for ADN’s or should all RN be BSN in this ever changing world of healthcare. The ADN with all their technical and clinical skills can certainly safely participate in healthcare today in an entry level position. Then advance their career by obtaining a baccalaureate degree if they so desire. References http://www. aacn. nche. edu/Publications/positions/baccmin. htm August 3, 2011 http://kbn. ky. gov/education/pon/types. htm August 3, 2011 http://www. nursevillage. com/nv/content/careerresources/student_nursing/created_equal. jsp August 4, 2011

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Julius Caesar/ Brutus Is Not an Honorable Man

Brutus Is Not An Honorable Man In Julius Caesar, it is obvious that Brutus is not an honorable man. He broke trust and that alone is not possibly honorable. How is turning your back on a so called friend okay? If Brutus was honorable he wouldn’t have been so easily persuaded by Cassius to go as far as committing a murder. Brutus did want he thought was best for Rome, but overall was disloyal and committed a huge sin in the process. Loyalty in a friendship is very important and sadly that’s something Brutus doesn’t have. Sure he might have been loyal to his country, but is that really an excuse to kill someone?

He loved Caesar as a friend, but was so easily set back by Cassius. Who had obvious dislike for Caesar. “Yet I see thy honorable mettle may be wrought from that it is disposed”, was said by Cassius himself intended toward Brutus! Meaning his honorableness and loyalty to someone can be bent and persuaded so easily. Again Cassius says, “If I were Brutus now and he were Cassius, he should not humor me”. Clearly what Brutus did was wrong, even the so called “villain” believed so too. But wait, let’s take a step back! Brutus did want what was best for his country more than anything. But his ambition—for that, I killed him” was the excuse Brutus gave to the people for killing Caesar. Basically meaning, he feared that Caesar’s ambition would hinder the countries fate. Weirdly though, Brutus does admit that Caesar was good for the people. So wouldn’t that make Caesar good for Rome too? And wouldn’t Brutus be contradicting himself? Being that without citizens, there would be no Rome. Although Brutus truly believed that his intentions would better his country, murder is still never right. Especially not on an innocent man/women you call your friend. Yes, that’s the solution, kill for better!

Then also for him to take full responsibility in joining the stabbing shows that he has no shame. Hath he no heart for his wrongfully accused friend? Even Antony, Caesar’s LOYAL friend, claims Brutus to be an “honorable man” in his speech given to the people of Rome. But how could he believe Brutus to be an honorable man? When he took part in the murder of his dear friend. In reality Antony doesn’t, in fact his sarcastic tone shows he believes no such thing. Which is agreeable, because loyalty to a friend is essential which Brutus again did not have. And murder is flat out wrong. Making him in no way, honorable.

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Julius Caesar

The following question is based on the accompanying documents (1 – 6). It is designed to test your ability to examine and interpret the meaning of the documents. Then you will write a final essay which uses important information from the documents you have analyzed. Directions: Write an introductory paragraph. Use specific details from at least four documents in Part A. You may include any other outside information that you have learned. Finish with a concluding paragraph. Historic Background: Ever since Julius Caesar was a child he dreamed of having great power.

During his early political years he used many ways to gain power including bribery, intimidation, and manipulation. He took Romans to new heights while he made Roman long lasting dreams finally come true. He fought many battles and gained Rome many resources and land. When he finally returned to Rome he settled down as dictator for life. This angered many politicians and he was later brutally stabbed and killed. Task: For Part A, read each document carefully and answer the question or questions after each document. Then read the directions for Part B and write your essay.

For Part B, use your answers from Part A, information from the documents, and your knowledge of social studies to write a well organized essay. In the essay you should: Document 1 100 B. C. Born Gaius Julius Caesar 84. Marries Cornella, daughter of Cinna 80. Travels to Asia, where he becomes involved in scandal with Nicomedew, king of Bithynia, and wins Civic Crown at the battle of Mytilene. 73. Becomes member of the board of priests 69. Serves as quaestor ( provincial administrator ) in Further Spain 67. Marries Pompeia 65. Becomes curule aedile in charge of buildings and public order 63.

Wins office of pontifex maximus ( chief priest ) 62. Elected praetor (state judge) 61 Becomes governor of Further Spain 60. Forms First Triumvirate with Pompey and Crassus 59. Serves as consul 58. Begins eight-year military campaign in Gaul; defeats the Helvetii and German tribes led by Ariovistus 57. Defeats a Belgic tribe called the Nervii 56. Crushes revolt of the Veneti 55. Conducts massacre of the Usipetes and the Tencteri; crosses Rhine River; launches first expedition to Britain 54. Second expedition to Britain; daughter, Julia, dies 53.

Crassus killed while invading Parthian empire 52. Caesar defeats united Gallic armies led by Vercingetorix at Alesia 49. Crosses the Rubicon River, igniting the Civil War Pompey retreats to Greece; Caesar appointed dictator Aug. 9, 48 Defeats Pompey at Pharsalus Oct. 48 Pompey is murdered in Egypt 47. Caesar enters Alexandria; becomes involved with Cleopatra and fights successful campaign against her political opponents Aug. 47 Defeats Pharnaces II in Asia Minor March. 17, 45 Defeats last remnants of Pompeian army at Munda Oct. 5 Returns to Rome, where he is appointed dictator for life March. 15, 44 Assassinated at the Senate house in Rome Based on the document above name 4 political positions Julius Caesar was in. Julius Caesar was a quaestor, curule aedile, pontifex maximus and praetor. Based on the document above what year does Caesar start the Roman civil war and what year does it end? Julius Caesar starts the civil war in 49 BC and it ends in 45 BC. Document 2 [pic][pic] Based on the document name one way Julius Caesar became a major force in politics.

Julius Caesar became a major force in politics by gaining much public support in a series of lavish public games. Document 3 [pic] Based on the document what was one of the rewards Julius Caesar brought back to Rome from the Gallic wars? Julius brought back many slaves from the Gallic wars. Document 4 [pic] Based on the document what is Caesar doing? Julius Caesar is refusing the crown and he is also refusing to become the king of Rome. Document 5 [pic] Based on the picture above what is happening to Caesar in this picture? Julius is being stabbed and attacked by angered senators. Document 6 pic][pic] Name 5 provinces that Julius Caesar conquered or gained territory for Rome. Julius Caesar conquered Gaul, Africa Nova, Cyrene, Crete and Syria. Part B: Directions: Using the documents, the answers to the questions in Part A, and your knowledge of social studies, write a well-organized essay about the life and accomplishments of Julius Caesar. In your essay, remember to: Talk about Julius Caesar’s life and accomplishments. Include an introduction, body and a conclusion Include details, examples, or reasons to develop your ideas Use the information from the documents in your answer.

Life and Accomplishments of Gaius Julius Caesar Gaius Julius Caesar was a brilliant general, a great politician, and a powerful dictator of the Roman republic. He was born on July 17, 100 BC and he was assassinated on March 15, 44 BC. Caesar’s rise to power was not an easy one, in 73 BC he was made a pontiff in Rome. He gained a lot of popularity because of this and because he sided with those seeking power outside the circle of nobles, who at that time dominated the Roman senate. He gained even more popularity by gaining public support from large lavish public games(doc. 2).

He also gained popularity with the Gauls in 68 BC by supporting them for Roman citizenship. Caesar became the governor of Spain in 61 BC after Crassus had helped pay his creditors after some financial issues(doc. 1). Military actions in Spain helped further restore Caesar’s financial security. Caesar outwitted his political enemies by passing up his triumph. He did this in order to win the election to the consulate with the support of Pompey and Crassus. At this time Crassus was the richest man in Rome. Caesar, Pompey, and Crassus formed what was known as the first triumvirate, which means a government of three men, in 60-59 BC(doc. ). These actions were taken to further their political success. While the triumvirate ruled , the senate became very angered. This led to the breakup of the senate, which gave the triumvirate even more power(oi). Caesar also received the governorships of Lllyricum, Cisalpine Gaul, and Transalpine Gaul. He was also given control over a large army that he used to rule over Gaul. He gained a lot of political strength from the Gallic Wars which lasted from 58 to 51 BC(doc. 3). Caesar gained lots of riches and fame from those wars including slaves and vast treasures(doc. ) With Caesar spending most of his time in the north, Pompey gathered most of his power by making a good relationship with the senate. The Gallic Wars were not Caesar’s most famous wars, the wars with Pompey probably hold that title. Although Caesar’s daughter, Julia, was married to Pompey, friction between the two developed. This friction was encouraged by Crassus. The death of Julia in 54 BC and the death of Crassus in 53 BC destroyed Caesar and Pompey’s relationship(oi). In 52 BC Pompey was made sole consul. In 50 BC Pompey joined with Caesar’s political enemies, and ordered Caesar to disassemble his army(oi).

Instead, Caesar crossed the Rubicon River into Italy and fought against Pompey, which created another civil war in Rome. In many battles Caesar defeated Pompey which caused Pompey to flee to the east. Caesar secured Spain and then fought Pompey in Greece, defeating him at Pharsalus(oi). Pompey escaped with some of his soldiers to Egypt, where he was eventually murdered. Caesar followed Pompey to Egypt and soon made civil war there. Caesar made Cleopatra his mistress and also made her the queen of Egypt(oi). Caesar led many campaigns in which he won victories all over the Roman empire.

At one of these victories he used the famous words, “Veni, Vedi, Vicci”, which meant, “I came, I saw, I conquered”(oi). Meanwhile, back in Rome, Caesar gained complete control of the Roman government. He earned himself many political honors. In 49 BC he was appointed dictator, and eventually he became dictator for life. He was also elected sole consul in 48 BC. Even with all this power he refused to be the king many times(doc. 4). From 47-46 BC he was made tribunician sancrosanctity. Because of these accomplishments Caesar was honored by being represented on coins and many statues(oi).

A temple was also built in his honor in 45 BC. Caesar introduced many reforms, such as limiting the distribution of free grain, founding citizen colonies, introducing the Julian calendar, and enlarging the senate(oi). At the same time he reduced debts, changed taxes, and let non-Italians become Roman citizens(oi). He met the common peoples needs which strengthened his control of the state. In 44 BC people began fearing that Caesar would become an absolute king, because of this people who once loved him planned to murder him.

These people led by Brutus and Gaius Cassius Longinus, stabbed him at a meeting of the senate in Pompey’s theater on March 15, 44 BC(doc. 5). Caesar’s life was one of the most important in Roman history. He had a great impact on the world and the Roman empire. He gained lots of land for the Romans and including Gaul and Further Spain(doc. 6). Even though he was killed to stop the Romans from having an empire his murder led to a long and bloody Roman civil war. At the end of the war Rome became an empire ruled by one person. He was perhaps the greatest ruler ever. ———————– Gaius Julius Caesar

In the essay you must talk about the life and accomplishments of Julius Caesar Chronology of Julius Caesar’s life Before thousands of cheering spectators, charioteers race at the Roman circus. Appointed in 65 B. C. as curule aedile, the official in charge of public works and entertainment, Caesar organized a series of lavish public games. This made Julius Caesar more popular than he already was. The defeat of the Vercingetorix completed Caesar’s conquest of Gaul. The Gallic campaigns brought tremendous riches to Rome and supplied thousands of slaves to markets like the one pictured here.

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Celebrate Diversity – Abilesha Murthi

Celebrate our diversity Diversity exists in the absence of homogeneity. A homogeneous society is a kind of a society where most of the people share the same type of cultures, values, languages, ethnicity and religious system. While a heterogeneous society is where there will be diversity of people in terms of race, culture, religions, and languages. “Diversity may be the hardest thing for a society to live with, and perhaps the most dangerous thing for a society to be without. Five different fingers make your hand in the same way; many different people make a community. Heterogeneous communities also create a society in which people value each other’s differences. ‘Human diversity makes tolerance more than a virtue; it makes it a requirement for survival. ’ As quoted by Rene Dubos. To be comfortable we need to see all diversity as equal and not superior to one another. What is natural is difference, forcing others to accept a model that a state, nation, decides isn’t the right thing!

In a homogenous group people will be more productive in terms of agreeing and working more quickly, but they will be unable to have certain points of view and some ideas that people do have may not be expressed because they feel as though they may be looked down upon for not having as ‘good’ of an idea. People want to identify with the majority, since this is often seen as superior. By doing this, we lose different points of view and ways of thinking since people want to limit how they are different.

History suggests that homogeneity of a nation were threatened and broken many times and it is also not possible to preserve the perfect homogeneousness of a society. Sumerian used to live in current day IRAQ, in spite of being politically, socially, and agriculturally advanced they lacked or did not even consider developing their military power which caused them defect in the hands of Acadians. India is a heterogeneous country yet comes 23rd on the list of happy countries.

The reason for this is due to the balance of population. When population increases, it becomes difficult to govern. Many people mistake the reason; many think that heterogeneity is causing less progress in India. Heterogeneity is difficult to govern but at the same time homogeneity is difficult to preserve. Evidently heterogeneity is a better community to live in! What we have to do now is to find a way to celebrate our diversity and debate our differences without fracturing our communities.