Saturday, January 25, 2020

Muscular Leg Strength and Sprint Performance Relationship

Muscular Leg Strength and Sprint Performance Relationship 2.0 Muscular Strength vs. Single Sprint Performance Muscular strength is a physiological characteristic thought to facilitate sprint performance, mainly due to the increased ability of the muscle to generate muscular contraction during short-term high intensity activity (Baechle and Earle, 2008). Experts have defined muscular strength as the ability of a muscle or muscle group to exert maximal force against a resistance once, through the full range of motion (Newman et al., 2004). Specifically, literature has deemed the force production capabilities of the legs to be the decisive factor in improving ones ability to sprint (Thorland et al., 1987; Alexander, 1989; Dowson, 1998). For instance, an initial study by Alexander (1989) examined the correlation between leg strength and 100m sprint performance in 23 elite sprinters. For all participants, a significant relationship was found between the two variables. In support, a similar study conducted by Dowson et al. (1998) examined the relationship between leg strength and sprint performanc e in 18 elite male athletes. Again, leg strength was deemed to be a major contributor to ones ability to sprint over shorter distances of 15 and 35m. Although ample studies have investigated the relationship between muscular strength and sprint performance, with several findings recognising strength as a significant facilitator (Thorland et al., 1987; Alexander, 1989; Dowson et al., 1998), a similar investigation by Baker and Nance (1999) deduced that no measure of strength was correlated to either 10m or 40m sprint performance in Rugby League players. Moreover, Cronin and Hansen (2005) examined the relationship between muscular strength and measures of first-step quickness (5-m time), acceleration (10-m time), and maximal speed (30-m time), with all 3 measures of speed proving to be unaffected by muscular strength. It appears that studies examining the relationship between leg strength and sprint performance have produced contradictory conclusions. However more importantly, the investigations discussed above only implemented single sprint trials. Current research has identified that perhaps repeated-sprint efforts reflect a more accurate representation of the intermittent physiological demands of multiple sprint sports, rather than a single sprint (Dawson et al., 1991; Duthie et al., 2006; Oliver et al., 2007). For instance, a study carried out by Dawson et al. (1991) noted that for high intensity efforts of less than 5 seconds such as a 1RM squat or single 40m sprint test, the largest contribution to the energy demands was made by the phosphagen (ATP-CP) energy system. Moreover, Dawson et al. (1991) recognised that the contribution of the glycolytic system in ATP re-synthesis significantly increased when sprint efforts were repeated, which more accurately reflects the physiological demands of intermittent sports. This notion has since received support from other studies examining repeated sprint ability (Newman et al., 2004; Bishop and Edge, 2006). Therefore, although studies have formed contrasting opinions on the effectiveness of leg muscle strength in predicting a single sprint performance (Thorland et al., 1987; Alexander, 1989; Dowson et al., 1998; Baker and Nance, 1999; Cronin and Hansen, 2005), the validity of these investigations appears limited when considering the imprecision of using a single-sprint to assess multiple-sprint sport performers. 2.1 Isokinetic Strength vs. Multi Joint Strength Measures As discussed, it is widely recognised within the literature that RSA is more ecologically valid than a single sprint when assessing team-sport athletes (Dawson et al., 1991; Newman et al., 2004; Duthie et al., 2006; Oliver et al., 2007). Despite this knowledge, the association between muscular leg strength and repeated sprint ability has received scant consideration. However, one investigation by Newman et al. (2004) did specifically examine the relationship between isokinetic knee strength and repeated sprint ability in soccer and rugby players. Newman and colleagues reported that no measure of strength was related to RSA, thus concurring with other similar investigations (Baker and Nance, 1999; Cronin and Hansen, 2005) who albeit implemented single sprint trials. Despite Newman et al. (2004) notions, the methods employed to assess leg strength may have influenced their findings and reduced their validity. For instance, Newman et al. (2004) highlighted that the isokinetic knee exten sion test they implemented was not specific to the conditions and movement patterns performed in the sporting environment. To elaborate, Flint-Wagner et al., 2009 highlighted that isokinetic strength tests generally require participants to be placed in a position that isolates the tested muscle. Specialized apparatus then gives resistance so that no matter how much force is exerted by the participant, movement takes place at a constant speed. Although this method of testing has been established as beneficial during the injury rehabilitation process for testing a specific area or joint movement (Cardone et al., 2004), the validity of the procedure has been has been questioned in able team-sport athletes. For example, research by Duthie et al. (2006) illustrated that during sports performance, seldom does one body part work in isolation at a constant speed. Instead, Newman et al. (2004) and later Duthie et al. (2006) recognised that muscles are required to work synergistically in an i ntegrated and co-ordinated fashion. This indicates that perhaps using a multi-joint strength measure would give a more valid reflection of muscular strength in rugby players, as muscles are required to interdependently. Even so, studies evaluating the effect of leg strength on the ability to sprint have been inclined to implement laboratory based isokinetic strength measures (Adams et al., 1992; Blazevich and Jenkins, 1998; Newman et al., 2004; Kin-Isler et al., 2008). Therefore, a study examining the relationship between a multi-joint strength measure and repeated sprint ability warrants investigation. 2.2 Brief vs. Prolonged Repeated Sprint Ability In addition to the strength measure used, recent studies on RSA have begun to examine the structure of the brief RSA protocols previously implemented (Oliver et al., 2007; Rampinini et al., 2007). To elucidate, a study by Oliver et al. (2007) examined the physiological relationship between brief and prolonged repeated sprint ability protocols. They identified that the participants maximal speed significantly decreased in the latter sets of the brief RSA test, but not in the prolonged test. This suggests that the brief RSA protocol previously employed by Newman et al. (2004) will have influenced the strength/RSA correlation witnessed. For example, Newman and colleagues implemented 20 second recovery periods in the RSA test, less than the half-life of CP re-synthesis (Gaitanos et al., 1993). According to Bishop and Edge (2006) who examined the determinants of RSA in female athletes, a short recovery period between sprints induces the accumulation of H+ ions, causing a reduction in repe ated sprint ability. Therefore, if Newman et al. (2004) had implemented prolonged periods of recovery between sprints (i.e. more than the half-life of CP re-synthesis), the relative contribution of the glycolytic and phosphagen systems will have changed, which would have affected the relationship between muscular leg strength and RSA. This idea was demonstrated by Oliver et al. (2007) who indicated that a relationship between muscular strength and prolonged repeated sprint recovery could be plausible, provided the recovery was long enough for near phosphagen repletion. Furthermore, Oliver et al. (2007) theorised that although brief RSA protocols are accurate for reflecting short intense periods of play, longer periods of recovery between sprints perhaps reflect a more accurate portrayal of the recovery patterns experienced throughout the course of a whole match. This view was endorsed by Bishop and Edge (2006) who stated that a large majority of sprints experienced during intermitte nt sports are separated by rest periods long enough (> 1 min) to allow complete or near complete recovery, over double the amount of rest implemented in the majority of RSA studies (Dawson et al., 1991; Newman et al., 2004; Edge et al., 2006; McGawley and Bishop, 2006; Spencer et al., 2008). Consequently, it appears that the correlation between leg strength and prolonged RSA has yet to be adequately understood, and thus, a study investigating this relationship requires examination. 2.3 Repeated Sprint Ability Protocols In addition to the length of recovery performed, recovery mode has been shown to affect ones performance during repeated sprint exercise, making it a key component of any RSA protocol. Recently, studies have produced contrasting findings in determining whether passive or active recovery is the most beneficial in resisting fatigue. Some studies have proposed that active recovery is superior as blood muscle flow is maintained, which enhances the buffering and removal of hydrogen ions (Bogdanis et al., 1996; Toubekis et al., 2008). Conversely, other studies have indicated that active recovery negatively affects the subsequent sprint performance, by inducing fatigue and slowing the rate of PC resynthesis (Dupont et al., 2003; Spencer et al., 2006). Despite this conflict, time motion analysis has illustrated that phases of recovery in team sports typically involve some sort of active work (i.e. jogging or shuffling into defensive position) (Spencer et al., 2004; Jougla et al. 2009). There fore, active recoveries appear to represent the most valid form of recovery when testing repeated sprint performance in rugby union players. Despite this knowledge, numerous repeated-sprint studies on team sport athletes have implemented passive recovery in their protocols (Bishop et al., 2004; Edge et al., 2006). Another factor that can affect repeated sprint performance is the length of each executed sprint. Previous studies on repeated sprint ability have typically used sprint distances requiring 6 seconds of work to assess their participants (Gaitanos et al., 1993; Dawson et al., 1997; Bishop et al., 2004; Edge et al., 2005). However, Spencer et al. (2004) suggested that shorter sprint durations of 4 seconds provide a more accurate portrayal of the sprint distances typically experienced during team sports. Spencer and colleagues based this notion on their time-motion analysis of RSA patterns in elite field hockey, which is deemed by Spencer et al. (2004) to elicit similar physiological demands to rugby union. In support, other time motion analysis studies by Duthie et al. (2006) and later Deutsch et al. (2007) reported that for all rugby positions, the mean duration of sprints was 2-4 seconds. This suggests that although 6 second sprints have been widely used within the literature, they ma y not be optimal for testing RSA in team sport athletes. This may explain why recent studies on team sport athletes have begun to implement shorter distances of 3-5s in their RSA protocols (Spencer et al., 2006; Oliver et al., 2007; Spencer et al., 2008), rather than the 6 second distances previously employed. Additionally, RSA studies on team sport athletes have typically included 5-10 sprints in their protocols, as this is thought to represent the most accurate depiction of a brief intense period of play (Gaitanos et al., 1993; Dawson et al., 1997; Bishop and Spencer., 2004; Bishop et al., 2004; Edge et al., 2005; Spencer et al., 2006; Oliver et al., 2007; Spencer et al., 2008), shown in table 1. This idea was forwarded by Spencer et al. (2004) who examined the number of repeated sprints executed during a brief intense period of play in elite hockey. A brief intense period of play was defined as a minimum of three high intensity sprints, with a mean recovery duration of less than 21 s. Spencer et al. (2006) findings revealed that the majority of intense phases of play were comprised of 3-7 sprints. Therefore, based on Spencer et al. (2004) findings and the majority of previous RSA studies, 5-10 sprints appear to most accurately represent a short intense period of play in team sports. A further variable to consider when designing RSA protocols is the mode of exercise performed. Although non-motorised treadmills and over-ground sprints provide the most accurate mode of assessing RSA in team sport athletes, they have been sparsely administered within the literature (Spencer et al., 2006; Oliver et al., 2007). In contrast, Table 1 shows that the majority of RSA investigations have implemented cycle ergometers to analyse their participants (Gaitanos et al., 1993; Dawson et al., 1997; Bishop et al., 2004; Bishop and Spencer, 2004; Edge et al., 2005). Recently, experts have questioned the validity of employing cycle ergometry to assess team sport athletes, who primarily execute over-ground sprints in game situations (Fitzimmons et al., 1993; Bishop et al., 2001; Oliver et al., 2007). Therefore, it appears that although cycle ergometers may provide a convenient means for recording muscle biopsies, analysing gas samples and eliminating environmental conditions. For most f ield sports, cycle ergometers provide a poor reflection of the physiological movements typically experienced during a match. Hence, when assessing RSA in team sport athletes such as soccer, hockey and rugby players, the most valid method of assessment appears to be over-ground sprints, as used by Spencer et al. (2008) which is shown in Table 1. 2.4 Explosive Power Although the relationship between muscular leg strength and sprint performance has produced ambiguity within the literature (Thorland et al., 1987; Alexander, 1989; Dowson et al., 1998; Baker and Nance, 1999; Newman et al., 2004; Cronin and Hansen, 2005; Kin-Isler et al., 2008), recent studies have suggested that perhaps explosive power is more of an accurate determinant of sprint performance (Dowson et al., 1998; Hennessy and Kilty, 2001). Explosive power is defined as the maximal force that a muscle or muscle group can generate at high speeds, or (work/time) (Baechle and Earle, 2008). Investigations by Dowson et al. (1998) and Hennessy and Kilty (2001) have tested the effectiveness of explosive power in predicting sprint performance by implementing field based tests such as vertical countermovement jumps. Interestingly, Dowson et al. (1998) identified that the magnitude of force generated during a countermovement jump significantly correlated with the amount of speed an athlete pro duced during a single-sprint performance, indicating that explosive power could potentially be a direct predictor of sprint performance. In support, Hennessy and Kilty (2001) reported a similarly significant relationship between countermovement jumps and sprint performance in female athletes. They attributed this relationship to the stretch-shortening cycle (SSC) witnessed during a countermovement jump. To elaborate, the stretch-shortening cycle was found to mimic the eccentric-concentric contractions of the leg extensor muscles experienced during sprinting, which directly facilitated sprint performance. After reviewing the literature, it appears that studies ascertaining the relationship between explosive power and a single sprint performance have produced consistent results, as well as being valuable in terms of ecological validity (Dowson et al., 1998; Hennessy and Kilty, 2001) compared to such laboratory based strength investigations (Adams et al., 1992; Blazevich and Jenkins, 1 998; Newman et al., 2004; Kin-Isler et al., 2008). However, research has continued to solely focus on the relationship between explosive power and a single sprint, neglecting the opportunity to examine the association between explosive power and repeated-sprint ability, despite research highlighting the specificity of RSA to the patterns of play witnessed during multi-sprint sports (Dawson et al., 1991; Newman et al., 2004; Bishop and Edge, 2006; Duthie et al., 2006; Oliver et al., 2007). Subsequently, an investigation examining the effect of explosive power on brief and prolonged repeated sprint ability appears warranted in order to fully establish explosive power as the most accurate physiological predictor of RSA. Accordingly, the primary aim of current study was to examine the effect of muscular strength on brief and prolonged repeated sprint ability using a multi-joint strength measure. A secondary purpose was to ascertain if explosive power was a more valid determinant of brief and prolonged repeated sprint ability than muscular strength.

Friday, January 17, 2020

How could the Holocaust have beet prevented Essay

You have probably heard about a period of time, not so long ago, known as ‘The Holocaust.’ A holocaust, according to Webster’s dictionary, is ‘a complete destruction by fire’ (Stadtler, 1). In Europe, during this period, there was a complete destruction by fire – of Jewish homes, Jewish businesses, Jewish neighborhoods, and Jewish people. This destruction was carried out under the direction of Adolf Hitler, during the years 1939-1945, but it actually began earlier, in 1933, when Hitler came to power in Germany. In my opinion, the Holocaust, which was caused by ignorance, could very well have been prevented. There were many powerful nations, such as the United Stated, the USSR, and Britain, whose leaders and militaries could have stepped in and helped the Jewish people who were facing extremely brutal persecution. Throughout most of the war, the American government clung to the delusion that the Nazi’s were persecuting the Jews because of their political or religious beliefs. The U.S. closed its gates to emigration from Europe in 1940-1941, when Jews were still allowed to emigrate. ‘Anti-Semitism in America actually increased during the war and started to decline only at the end of it’ (Bauer, 297). A Soviet attitude toward the murder of the Jews simply did not exist. While fighting a desperate battle for its own survival, Britain saved the Jews of Palestine, North Africa, and much of the British Empire from the fate of European Jewry. ‘The British fought only for themselves, but the defense of their own interests coincided with the defense of civilized humanity, including the Jews’ (Bauer, 296). The May 1939 White Paper on immigration to Palestine stated that immigration to Palestine would end after 75,000 had been admitted between 1939 and 1944. When war broke out, the British decreed that no enemy nationals could enter Palestine, which in effect, closed the doors to those who needing rescue most, specifically the European Jews trying to escape the Nazis. At first, the thought of such destruction in Europe was incomprehensible to other Nations. They heard of what was occurring, but did not believe it, and therefore did nothing. ‘The suffering of hundreds of thousands, soon of millions, was evident for consciences to be aroused, for steps to be taken.  Nothing was done’ (Bauer, 297). I feel the ignorance of these Nations was the cause of the loss of 6 million lives. Had these Nations not turned their heads away and ignored what was happening, they could have saved many lives and prevented the Holocaust. By allowing emigration from Europe into their countries, by trying to negotiate with Hitler, or if worse came to worse, assassinating Hitler, things might have been different. By not recognizing the events leading to the Holocaust and of the Holocaust, they also caused the Holocaust along with Adolf Hitler. The Holocaust could only have been prevented by the World Powers, but they failed to do so because they were so ignorant. During the 19th century, European Jewry was being emancipated, and in most European countries, Jews were achieving some equality of status with non-Jews. Nonetheless, at times, Jews were vilified and harassed by anti-Semitic groups. Indeed, some anti-Semites believed that Jewry was an alien ‘race’ not assimilable into a European culture, but they did not formulate any coherent anti-Semitic campaign until Hitler came to power. Germany was defeated in World War I after a four year struggle that left its people exhausted and divided. The harsh peace terms of the Versailles Treaty placed a heavy economic burden on them. Before the war Germany had thought of itself as Europe’s greatest nation. Now it was confused, bitter, and economically crippled, its wealth drained to pay the vast sums demanded by the Versailles Peace Treaty. Rising inflation left many Germans poor and others jobless. Political differences exploded in assassinations and street fighting. The new democratic government of Germany, the Weimar Republic, was unable to prevent disorder and caused people to lose faith in democracy. With Germans of all outlooks desperately seeking solutions for the nation’s problems, Adolf Hitler and the Nazi Party began their climb to power. ‘Hitler was gifted with effective political talents. He offered an explanation for Germany’s defeat, and a vision of Germany’s future destiny, that played upon the fears, prejudices, and hopes of many Germans. He promised to rebuild  Germany’s power and restore its prosperity’ (Isaacman, 16). This won the support of many Germans. Hitler was such an effective speaker that anything he said was believed even if it was not true. Hitler believed that the German people were part of an ‘Aryan race,’ a superior group that should be kept pure to fulfill their mission of ruling the world. He felt that the Jewish people were ‘sub-human,’ when in actuality they were virtually the same as his ‘Aryan race.’ Not only did Hitler have a personal hatred toward the Jewish people, but he also blamed them for ‘stabbing Germany in the back’ after Germany’s defeat in World War I. Hitler used them as scapegoats because they were a minority and were easy to put the blame on. ‘Historians agree that the Holocaust resulted from a confluence of various factors in a complex historical situation. That anti-Semitism festered throughout the centuries in European culture is centrally important; the Jews were (and are) a minority civilization in a majority environment. In periods of crisis, instead of searching for the solution of such crisis within the majority culture, the majority will tend to project blame for the crisis on a minority which is both familiar and weak. As the originators and bearers of an important part of civilization, the Jews are a father civilization against which pent up aggressions are easily unleashed’ (Bauer, 330). Anti-Semitism had always played a role in Nazi propaganda, for Hitler blamed most of Germany’s problems on the Jews. Anti-Jewish laws of every kind were passed. Jews could no longer be judges, lawyers, teachers, government officials, army officers. Jewish doctors could not treat non-Jewish patients, Jews could not employ non-Jews, and Jews and non-Jews could not have social relationships. Jewish property was taken by the government, Jewish businesses were closed down, Jewish children could not attend public schools. All the media were utilized to spread anti-Jewish messages. On the street, Jews were mocked, tormented, and even beaten for no other reason but being Jewish. Jewish people were forced to wear Star of David armbands and were often attacked by storm troopers. On November 9-10, 1938, known as Kristallnacht (‘Night of the Broken Glass’), hundreds of synagogues throughout Germany were burned by Nazi mobs, windows of Jewish shops were smashed, and thousands of Jews were arrested. Kristallnacht was a signal to Jews in Germany and Austria to leave as soon as possible. Several  hundred thousand people were able to find refuge in other countries, but a similar number, including many who were old or poor, ‘stayed to face an uncertain fate’ (Stadtler, 12). The countries of Europe and the United States too, only admitted a small number of Jews. Had these countries made an exception for these people who were being treated poorly in their home countries there would have been a smaller amount of lives lost in the years to come. Throughout the 1930’s, conditions for the Jews in Germany worsened. Some people in the United States refused to buy German products in an effort to put pressure on Hitler, but it did not help. This was not enough, the United States was a strong world power and could have done more to aid the Jewish people of Germany. What could a small amount of people not buying German products do? Absolutely nothing because Germany was much stronger than these few people; the aid of an entire nation was needed, not the aid of a few people. Since no one was stopping Hitler, he proceeded to enlarge Germany’s territory. Threatening to use force if he did not get his way, he gained control of Austria in 1938 and of Czechoslovakia in 1939. Later in 1939, when Hitler invaded Poland, World War II broke out. During the early years of the war, Hitler’s armies conquered most of Europe. Millions of Jews were now under German rule, and Hitler felt he was at last in a position to solve the ‘Jewish Question.’ As Hitler saw it, the ‘Jewish Question’ was simply the fact that the Jews existed. Therefore, the ‘final solution’ emerged as a way to destroy them. Throughout Europe, in all the countries under their control- Poland, Western Russia, Hungary, Czechoslovakia, Lithuania, Latvia, Bulgaria, Yugoslavia, Greece, Italy, France, Holland, Denmark, Norway- the Jews were rounded up and confined in concentration camps or ghettos. Stripped of their property, brutalized, terrified, and disoriented, they were forced to work as slave laborers in abominable conditions. Many died of starvation and disease. Others were shot or beaten to death. Before long, rumors of this brutality reached capitals of the world, but nothing was done. As the war against the Jews progressed, however, the Nazi’s turned to large scale centralized killing operations. Jews from all over Europe were loaded into trains and shipped to death camps, among them, Auschwitz, Treblinka, Sobibor. LOCATION OF GERMAN CONCENTRATION CAMPS ‘In the death camps, human life was destroyed quickly and efficiently’ (Isaacman, 19). Under the whips of cruel SS guards, the Jewish victims were herded off the trains and into gas chambers, where they were exterminated by a poisonous gas. Millions of non-Jews were also systematically killed- political opponents, Slavic peoples, and other minorities. In the case of the Jews, the Nazi’s were determined to annihilate an entire people. Some Jews fought back at every possible opportunity. Some Christians, too, tried to help. Taking great personal risks, they hid Jewish friends in their homes or cellars. Many of these people were caught and killed by the Nazi’s. People willing to take such risks were few and far between in Europe. Had other nations of the world been as righteous and as brave as these people, and combined their efforts, this attempted annihilation of the Jewish people could have been prevented. To some Nazi’s the ‘final solution’ was more important than anything else. ‘Though Germany was hemmed in by enemies and fighting for its life, they diverted valuable resources to the extermination machine’ (Isaacman, 20). Trains that could have carried ammunition to the front were used to transport Jews to death camps. Soldiers who could have been defending their country were instead sent to round up and guard Jewish civilians. ‘After several years of war, Hitler knew he could not defeat America and the other Allies, but he was determined to win at least one victory by wiping out the Jews’ (Isaacman, 20). The United States and other world powers were too focused on the war to maintain their pride. While in Germany Hitler was trying to wipe an entire people off the face of the Earth. If these other nations of the world were not so ignorant, the lives of six million people  could have been saved. Hitler and his Nazi Party treated the Jewish people so inhumanely. He and his party felt that the Jews were biologically different, when in fact they were and are not. Every human being is equal and should be treated equally. No one is superior to anyone else, even though some may have an egocentric attitude. In 1945, Hitler committed suicide. Rather than correcting his errors, Hitler took the easy way out by committing suicide. The ultraorthodox Jewish theology justifies the Holocaust as an act of God, a punishment for sins committed by the Jewish people against their God. Others feel that the Holocaust was a result of man’s betrayal to God. I feel that the Holocaust is not at all justified. During the Holocaust, six million Jewish people died, that is more than one-third (about 34 percent) of the Jewish population. ‘From the liberated Nazi camps, weeping skeletons of men and women emerged. Among them were 200,000 Jews. These have to be added to the 210,000 that survived in France, about 37,000 in Belgium, 20,000 in the Netherlands, about 1,900,000 in the Polish-Soviet area, 350,000 in Rumania, 130,000 in Hungary, and smaller numbers elsewhere. Including Soviet Jewry, part of whom were never under Nazi rule, about 3 million Jews were left in Europe out of the original 9 million Jews before the war’ (Bauer, 334). As I stated before, there is only one thing and one thing only that caused this horrid event called the Holocaust, ignorance. Not just ignorance of the United States and the other world powers, but the ignorance of Hitler and his Nazi Party as well. Had the U.S. and other nations offered aid to the Jewish refugees, and opened their doors to these refugees, they would have saved many lives. Instead, they were just as guilty as the Nazi’s by helping in the destruction of an entire race. WORKS CITED PAGE Bauer, Yehuda. A History of the Holocaust. New York: Franklin Watts, 1983. Chartock, Roselle, Jack Spencer. The Holocaust Years: Society on Trial. New York: Bantam Books, 1978. Des Pres, Terrence. The Survivor: An Anatomy of Life in the Death Camps. New York: Oxford University Press, 1976. ‘Holocaust.’ Microsoft Encarta (CD ROM). 1993. Stadtler, Bea. The Holocaust: A History of Courage and Resistance. New York: Behrman House, Inc., 1973. Isaacman, Clara. Pathways Through the Holocaust. New York: Ktav Publishing House, Inc., 1988.

Thursday, January 9, 2020

Global War On Terrorism And Terrorism - 1367 Words

Global War On Terrorism The attack executed in the United States on September 11, 2001 was one of the worst attacks and acts of war ever seen in U.S. history. On that day 2,996 innocent people were killed, over 6,000 people were injured, and about $10 billion in structural and infrastructure damages was caused. The cost added up to $3 trillion in total. The Global War on Terrorism is a metaphor of war referring to the global military campaign led by the United States of America. The war is a NATO operation being led by the U.S. Being a NATO operation, it automatically brings more than 20 allies to the U.S.’s side of the conflict. The U.S. also has multiple non-NATO allies in the War on Terror. The war has been ongoing for just over 15 years, and has been one of the longest wars in the history of the U.S. The location is global, of course, it is in the name. 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Wednesday, January 1, 2020

Top 10 States With the Highest Voter Turnout

Presidential candidates spend lots of time campaigning in states that hold the most electoral votes and where there are lots of swing voters  Ã¢â‚¬â€œ states such as Ohio, Florida, Pennsylvania, and Wisconsin.   But campaigns also spend considerable time strategizing about which voters to appeal to, and where turnout is historically highest. Why bother campaigning in a place where only a small portion of voters will end up going to the polls? So, which states have the highest voter turnout? Where is voter participation greatest in the United States? Here a look based on data from the U.S. Census Bureau. Of note: Five of the 10 states with the highest voter participation are blue states or those that tend to vote Democratic in presidential, gubernatorial and congressional elections. Four of the 10 states listed below are red states or those that tend to vote Republican. And one state, Iowa, is evenly split between Republicans and Democrat. Minnesota Minnesota is considered a blue state, or one that tends to vote Democratic,  Since 1980, 73.2  percent of the voting-age population there  has cast ballots in the nine presidential elections, according to the Census Bureau. Minnesota voters are, by far, the most politically active in the United States. Wisconsin Like Minnesota, Wisconsin is a blue state. Over the course of the nine most recent presidential elections, the median voter participation was 71.2 percent, according to the Census. Maine This  Democratic-leaning state has had a voter-participation rate of 69.4 percent from the 1980 presidential election through the 2012 presidential election. District of Columbia The nations capital is heavily Democratic in voter registration. Since 1980, 69.2 percent of the voting-age population in Washington, D.C., has cast ballots in the nine presidential elections, according to the Census Bureau. Mississippi This  solidly Republican southern  state has seen 68 percent of its voters participate in presidential elections, according to Census surveys. South Dakota South Dakota is a red state. Its voter participation rate in presidential elections is 67.8 percent.   Utah Roughly the same portion of  voters head to the polls in  Utah, another red state, for presidential elections. Its median participation rate in the nine most recent elections  is 67.8 percent. Oregon Just over two-thirds, or 67.6 percent of voting-age adults, has participated in presidential elections in this blue Pacific Northwest state since 1980. North Dakota This red state has seen 67.5 percent of its voters go to the polls in presidential elections. Iowa Iowa, home of the famous Iowa Caucuses, boasts a voter-participation rate of 67.4 percent in presidential elections. The state is evenly divided between Republicans and Democrats. A note about the data: The voter participation rates are derived from information collected by the U.S. Census Bureau every two years as part of its  Current Population Survey. We used  median participation rates for voting-age populations by state for the nine presidential elections  in 1980, 1984, 1988, 1992, 1996, 2000, 2004, 2008 and 2012.

Tuesday, December 24, 2019

Symbolism of Death Used in Because I Could Not Stop for...

In the poems â€Å"Because I Could Not Stop for Death†, by Emily Dickinson and â€Å"Home Burial†, by Robert Frost, literary elements are used throughout both poems to get the message the authors are trying to portray. One main important literary element that is used to entice the reader, is symbolism, because it helps the authors describe something without actual describing it. Symbolism is also used because it shows how significant an object is. Characterization is also an important literary technique because it, gives the reader an idea on how the character would act, work, and their values in life. Death is a topic that is used in both poems. Also, every character express their opinion about death differently. The first poem is â€Å"Because I†¦show more content†¦This refers to my theme because Death isn’t in a hurry to take her to its final resting place, he will get you there eventually, so why the rush? One last quote that describes the theme is in lines 17-20, it says, â€Å"We paused before a House that seemed/ A Swelling of the Ground-/ The Roof was scarcely visible-/ The Cornice – in the Ground.† This quote expresses my theme because the speaker and Death reach their final destination and the speaker symbolizes the grave as her home because this is where she will be laid to rest for eternity. The second poem is â€Å"Home Burial†, by Robert Frost. The poem is about a couple, Amy and her husband, losing their son causing Amy to go through emotional turmoil. Amy is trying to avoid the situation by trying to leave, but her husband is trying to pull her back, so he can figure out what’s wrong with her and as the poem continues the drama increases. The topic of the poem is sadness, which ties into the theme of Amy and her husband’s relationship is on the rock. The theme in this poem is that everyone goes through sadness, but bottling it up doesn’t help the situation. This is due to the death of their son and as the story continues the husband is trying to understand, why Amy is acting the way she is but she receives the message as rude and offensive. Most of the tension is coming from the graveyard, which resigns on their lot that contains their relatives and son. In lines 1-2, it expresses my theme because it has both

Sunday, December 15, 2019

Hamlet and the Oedipus Complex Free Essays

William Shakespeare’s Hamlet is a play about indecision, apprehension, and inner turmoil. Hamlet, the main protagonist, struggles within himself, attempting to muster the courage to avenge his father’s death by the hand of the current King, Claudius, who is also his late father’s brother. There seem to be many possible reasons for Hamlet’s delay in doing so. We will write a custom essay sample on Hamlet and the Oedipus Complex or any similar topic only for you Order Now However, the one theory that answers all the questions is that Hamlet was possessed by his own Oedipus Complex , that is, he was deeply in love with his own mother, Gertrude. This can be seen throughout the play in several ways. Hamlet was understandably upset over his father’s death, but he was much less angry about the loss than he was disgusted with his uncle. His â€Å"girlfriend† Ophelia was not his lover, the relationship was a cover-up for his true feelings. King Hamlet’s spirit was aware of this. When he finally gave his blessing to Hamlet and Gertrude, he still did not act against Claudius. And most significantly, when Hamlet finally did take revenge and murder Claudius himself, he only did so because he knew Gertrude would approve at that point. Hamlet did not seem angry with Claudius as much as he seemed disgusted. After Claudius’ marriage to Gertrude in the first act, Hamlet is clearly suicidal in his first soliloquy: O, that this too too solid flesh would melt Thaw and resolve itself into a dew! Or that the Everlasting had not fix’d His canon ‘gainst self-slaughter! O God! God! (I, 2, 129-132) However, the soliloquy is not about the loss of his father, or about Claudius taking the throne, but about his hasty marriage to Gertrude: Ere yet the salt of most unrighteous tears Had left the flushing in her galled eyes, She married. O, most wicked speed, to post With such dexterity to incestuous sheets! It is not nor it cannot come to good: But break, my heart; for I must hold my tongue. (I, 2, 154-159) This undue preoccupation with Gertrude’s personal life and suicidal tendencies show his self-hate and inner turmoil over his feelings for Gertrude, and the repressed desire to have her for himself. It seems as if he had been privately waiting for the inevitable death of his father for a long time, and was extremely bitter that Claudius married Gertrude before he had her to himself for any amount of time. Hamlet’s relationship with Ophelia was a guise put up for two reasons: Firstly, a cover-up for Hamlet’s inappropriate feelings for Gertrude, and secondly, a sexual release for Hamlet. Whether Hamlet consciously realized this or not, he showed displays of love for Ophelia when he felt he was obligated, such as when he jumped into her grave, but when the two of them were together in private, he did not treat her as one should treat a significant other. It was seen how Hamlet treated Ophelia in private when he spoke to her in the castle: You should not have believed me; for virtue cannot o inoculate our old stock but we shall relish of it: I loved you not. (III, 1, 118-120) Get thee to a nunnery: why wouldst thou be a breeder of sinners? I am myself indifferent honest; but yet I could accuse me of such things that it were better my mother had not borne me: I am very proud, revengeful, ambitious, with more offences at my beck than I have thoughts to put them in, imagination to give them shape, or time to act them in. (III, 1, 121-128) He told her, essentially, that he never loved her and discourages her from breeding immoral beings like himself. It seems that he may have begun to realize his complex around this point, and while he cared for Ophelia enough to try and let her go, he did not love her enough to continue the guise. However: When Hamlet was in the graveyard in Act 5 Scene 1, he speaks matter-of-factly about death and dying with Horatio: No, faith, not a jot; but to follow him thither with modesty enough, and likelihood to lead it: as thus: Alexander died, Alexander was buried, Alexander returneth into dust; the dust is earth; of earth we make loam; and why of that loam, whereto he as converted, might they not stop a beer-barrel? Imperious Caesar, dead and turn’d to clay, Might stop a hole to keep the wind away: O, that that earth, which kept the world in awe, Should patch a wall to expel the winter flaw! (V, 1, 192-202) He seems apathetic towards the bodies in the graveyard, and even after Ophelia’s corpse was brought to the grave, he did not react until Gertrude said: Sweets to the sweet: farewell! I hoped thou shouldst have been my Hamlet’s wife; I thought thy bride-bed to have deck’d, sweet maid, And not have strew’d thy grave. (V, I, 230-235) It was then that Laertes leapt into Ophelia’s grave, and presumably for the sake of attaining Gertrude’s approval, Hamlet did as well. His feelings for Ophelia were of lower priority than pleasing his mother. He stayed with Ophelia for a sexual release, and when Ophelia found out that Hamlet did not love her and what he was using her for, she went mad. The songs she sang before the time of her death were about her dead father, Polonius â€Å"He is dead and gone, lady/He is dead and gone/At his head a grass-green turf/ At his heels a stone,† (IV, 5, 34 37). â€Å"I hope all will be well. We must be patient: but I/ cannot choose but weep, to think they should lay him/ i’ the cold ground. My brother shall know of it† (IV, 5, 73 75). This shows how Ophelia was consumed and eventually driven to madness and suicide by the influence of controlling men over her life: Hamlet was the catalyst to her destruction. King Hamlet’s spirit seemed to be well-aware of the nature of Hamlet’s love for Gertrude. While the ghost did come back to ask Hamlet to avenge him, there was an underlying implication that he was conscious of Hamlet’s true feelings, and disapproved of them. So to seduce! –won to his shameful lust The will of my most seeming-virtuous queen! † (I, 5, 48-50) King Hamlet stated throughout the scene several times that his love for Gertrude was dignified, and that he was against incest in Denmark’s royal bed. However, when speaking about incest, he never specifically says that he only means Claudius. Throughout the play , Hamlet showed an indecent interest in Gertrude’s sex life. It is highly irregular for a son to go into such graphic detail when expressing his unhappiness with Gertrude’s choice in partners. Hamlet actually says to Gertrude: Nay, but to live In the rank sweat of an enseamed bed, Stew’d in corruption, honeying and making love Over the nasty sty— (III, 4, 91-94) This outburst seems unnecessarily sexually explicit. Hamlet’s preoccupation with Gertrude’s personal life is strange, given that he could have addressed the situation with critique of Claudius’ leadership or Gertrude’s marriage without the graphic imagery. In the 3rd scene, Hamlet is invited into Gertrude’s closet, a strangely intimate situation for mother and son, and speaks with her about her marriage to Claudius. King Hamlet’s ghost appears and tells Hamlet to â€Å"Step between her and her fighting soul† (III, 4, 113) presumably encouraging Hamlet to help her put an end to her relationship with Claudius. However, Hamlet is still scared to act, as he says: Do not look upon me Lest with this piteous action you convert My stern effects: then what I have to do Will want true color. (III, 4, 129-132) Hamlet meant that he was afraid to eliminate Claudius, because he was afraid of the desire deep within him to consummate his relationship with Gertrude, which he knows that his father would definitely not approve of. This shows the conflict between his own complex and his respect for his father: The cause of his delay of action throughout the entire play. The time when Hamlet finally acts and murders King Claudius is when Gertrude, after drinking poisoned wine that had been intended for Hamlet, was dying and realized that Claudius had done. Despite his contempt for Claudius and respect for his father, Hamlet had always been hesitant to murder the King because deep inside, he was more desperate for his mother’s approval than he was his father’s. As these instances show, Hamlet had a deep love for his mother, Gertrude, on platonic, maternal, and sexual level. It was Hamlet’s own Oedipus Complex, the neurosis that turned maternal love into a silent competition with his own father for her complete love, that kept him for so long from murdering Claudius to avenge his father. It seems as if Shakespeare knew enough about the workings of the human mind to discover the â€Å"Oedipus theory† long before Sigmund Freud or the science of psychology itself even existed. How to cite Hamlet and the Oedipus Complex, Papers

Saturday, December 7, 2019

Management Accounting for Business

Questions: 1. Discuss the importance of management accounting for your selected organisation and differentiate between management accounting and financial accounting.2. Evaluate different classifications of costs (types, behaviour, function and relevance) with examples.3. Explain the meaning of variance analysis and discuss the most commonly derived variances, outlining the problems and limitations.4. Identify different operational budgets and explain the advantages of preparing different operational budgets. Answers: Introduction Management accounting is a part of accounting but this particular section deals with the accounting related to the management (Bhattacharyya, 2011). Therefore, management accounting is the systematic process of developing management reports and accounts, which represent the statistical and financial information of an organization in a simple and precise manner (Bhimani, 2012). The main aim of this report is to improve operating efficiency of Jaguar Land Rover Automotive Plc, the manufacturing company of the UK by controlling cost and improving profitability. 1. Management Accounting Importance of Management Accounting Within the organization Jaguar Land Rover Automotive Plc, management accounting is an important factor because the particular company is having a complex business as it deals with automotive designing, development, manufacturing and sales of the vehicles. Therefore, systematic management planning is required for the company. Management accounting helps to gather systematic information to assist the managerial investigation, evaluation and verification of the functions of each division in order to take decision and to accomplish the goals of the particular company (Groot and Selto, 2013). Management accounting also helps the managers of the company to accomplish corporate objectives. The other reasons for practicing management accounting within the organization Jaguar Land Rover Automotive Plc are it helps to recognize the financial condition of the company and also reports for directing, controlling, motivating, planning and performance evaluation. Differentiation between Financial Accounting and Management Accounting The management accounting and financial accounting both are the part of accounting but serves for different purposes. Management accounting presents the internal data of an organization, whereas, financial accounting is for external purpose that is for the stakeholders of the company. Financial accounting is a precise factor but is adhered to Generally Accepted Accounting Principles (GAAP) and plays important role for potential and current investors. On the other hand, management accounting is based on estimate or guess as exact data remain unavailable to the managers during the time of decision making and this type of accounting also helps managers to make future and current financial decisions (Epstein and Lee, 2015). 2. Classification of Costs Based on Types On the basis of types, the costs can be mainly classified into direct cost and indirect cost. The cost that is directly related to the production of goods and/ or service is called direct cost. For example, labor cost, material cost, expense and distribution cost as all these costs are associated with production. On the other hand, indirect costs are the costs that are not directly related with the production of goods and/ or services and this cost cannot be easily identified for a particular product, activity, department and project (Drury, 2012). For example, the company Jaguar Land Rover Automotive Plc has manufacturing area, where the cars are manufactured. The electricity that is used to power the entire manufacturing area is considered as indirect cost. Based on Behavior On the basis of the behavior, the costs can be classified in to fixed cost, variable cost and semi-variable cost. The fixed cost does not vary with the numbers of goods produced and is associated with cost accounting. For instance, Jaguar Land Rover Automotive Plc leases a machine for manufacturing cars and it has to pay $3000 per month with the aim to cover the lease cost. This lease payment is considered as fixed cost. Similarly the cost that depends on the quantity of production is termed as variable cost. Therefore, when the production of Jaguar Land Rover Automotive Plc increases, the variable cost also increases and vice-versa. For example, cost incurred for designing cars is a variable cost as this cost increases with the increased production of cars and vice-versa (Horngren, 2011). Lastly, semi-variable costs are the costs that lie between the fixed costs and variable costs. For example, the electricity company charges $300 per month for electricity service and then it charge s $0.015 per kilowatt. Thus, the cost of electricity bill is a semi-variable cost. Based on Function On the basis of function, cost is of four types production, administration, selling and distribution, RD. The cost that is related to production is production cost, like cost of production of cars. The office expenses, warehouse expenses and other costs related to regulation of the business is termed as administration costs (Horngren and Horngren, 2012). The costs like advertising, sampling (test drive) that are related with the selling of the products (cars) are termed as selling and distribution expenses. Jaguar Land Rover Automotive Plc researches to develop new type of cars of various models. The costs incurred for this is termed as RD costs. Based on Relevance On the basis of relevance, the costs are of three types - avoidable costs, opportunity costs and incremental cost. The costs that be avoided with the refusal of the implementation of the particular decision are called avoidable costs. For example, the company might decide to open another plant for manufacturing, if this decision is not implemented in real then all the costs associated with buying plot, construction of plant can be avoided. Opportunity cost is the expense that one can incur for one purpose only or for the next best alternative and that cannot be invested in other project. Incremental cost is the expense where various alternatives are considered. 3. Variance Analysis Meaning of Variance Analysis Variance analysis is defined as a quantitative investigation of difference between the planned behavior and the actual behavior (Eldenburg, 2011). This particular analysis is used to control and maintain the business. It can easily be explained by an example the budget for sales of cars is $20000 and lastly it seems that the actual sales of cars took place is $18000. Therefore, the variance is $2000. The variance analysis is primarily effective at the time of review of the variance amount as per a trend line such that the changes in the level of variance from one moth to another are readily apparent. Variance analysis also includes the investigation of the differences of these, whose outcome is the difference from expectation. Types of Variance Analysis There are various types of variance analysis, but the most commonly derived variances that are generally used in all businesses including in the manufacturing companies like Jaguar Land Rover Automotive Plc, are material variances, variable overhead variances, and labor variances and fixed overhead variances (Jaguarlandrover.com, 2016). Material cost variance is defined as the differentiation that takes place between the cost of direct materials that is considered as the standard and are specified for the achieved output and the real cost of the materials that are considered as direct. The material cost variance (MCV) is determined from the differences between quantities of material allowed and the quantities consumed for the production (Drury, 2012). It is the differentiation between predetermined and the actually paid prices. Mathematically, the material cost variance is represented as: MCV = (SQ x SP) (AQ x AP) Where, AQ represents Actual Quantity, AP represents Actual Price, SQ represents Standard Quantity for the actual output and lastly, SP signifies Standard Price. Materials Price Variance (MPV) represents the difference between the price at which the raw materials are purchased and the raw materials average price. It is mathematically represented as: MPV = (Standard Price Actual Price) x Actual Quantity It is considered as unfavorable at the time when definite price paid for raw materials exceeds predestined standard price. This is used for calculation during the purchasing of materials rather than during the use of the materials. MPV helps in corrective action and performance management (Horngren et al., 2012). The material quantity variance (MQV) is the definite quantities of materials which are utilized in production of goods and vary from standard magnitude. It is mathematically represented as: MQV = (SQ for actual output AQ) x Standard Price It is considered to be favorable when the use of definite magnitude of direct raw materials is lower than standard magnitude. The material mix variance (MMV) occurs at the time during which raw materials are not used in producing products used in the standard formula of accounting (Young, 2012). It is mathematically represented as: MMV = (Revised Standard Quantity AQ) x Standard Price Labor cost variance (LCV) identifies the differentiation that takes place between the standard direct wages and the real direct wages paid specially for the output received. Mathematically, it is represents as: LCV = (SH x SR) (AH x AR) Labor rate variance (LRV) is the differentiation of the actual fee that is paid to labor and the specified standard price of labor. It is mathematically represented as: LRV = (Standard Wage Rate Actual Rate) x Actual Time This is considered as unfavorable at the time during which actual rate of wage paid go above the prearranged standard fee of wage. Labor efficiency variance (LEV) is defined as the time taken relative to the specified standard time for work performance (Horngren et al., 2012). It is mathematically represented as: LEV = (SH for actual output AH) x Standard Rate. It is considered to be favorable at the time during which real hours are relatively lower than allowed average hours. Thirdly, Variable Overhead Variances is the differentiation that takes place between the real variable overhead that incurred and that variable overhead that is considered as the standard. It is mathematically represented as: Variable OH Cost Variance = Standard Variable OH on actual production Actual variable OH Lastly, the differentiation that takes place between the absorbed or recovered average overhead for definite productivity and fixed overhead that is actual is termed as Fixed Overhead Cost Variance. It is mathematically represented as: Fixed OH Cost Variance = (Recovered or absorbed Fixed OH) (Actual Fixed OH) Problems and Limitations of using Variance Analysis The main problems of using variance analysis by the company are: Firstly, the variance analysis is a time consuming factor as this analysis needs a one month time. However, the management requires the information much faster for decision making, thus this type of analysis is generally avoided by the managers (Epstein and Lee, 2011). Secondly, the reasons for variances cannot be identified from accounting records (Drury, 2013). Thus, the managers have to search for information in bills of materials, overtime records. This extra work is cost-effective. Lastly, as variance analysis is a comparison of arbitrary and actual results, the resulting variance might not defer any useful information. 4. Operational Budgets Different Types of Operational Budgets Operating budget is defined as a statement that represents the financial plan of an organization during period of budget and reflects the operating activities of the business that is expenses and revenues. The types of operational budgets are revenue, expense and profit budgets. Expense budget represents the expected expenses at the time of budget period (Seal et al., 2012). In this type of budget, three types of expenses are evaluated; these are fixed, discretionary and variable expenses. Revenue budget determines the revenue required by the firm and it also projects the amount of future sales. Profit budget is the combination of both revenue and expense budgets into a single statement that indicates the net and gross profits. Advantages of Preparing Different Operational Budgets The primary advantages of preparing various kinds of operational budgets are firstly, the different types of budgets help the managers to keep a track of record of total expenses, total revenue and the profit earned by the company. Secondly, the different types of operational budgets help to establish financial accountability and reduce the probability of losing the aim of the organization (John Y. Lee., 2012). These budgets help the managers to take decision as all the data are readily available. Thirdly, confusion reduces and the accounting becomes more transparent and simple. Lastly, the future expenses of the organization can also be projected easily and thus helps in decision making. Conclusion Therefore, it can be concluded that, in every organization including Jaguar Land Rover Automotive Plc, management accounting is applied in order to collect systematic information of the organization. This assists the managerial investigation, evaluation and verification of the functions of each division in order to take decision and to accomplish the goals of the particular company. Depending on the industry to which a particular company belongs to, the various types of costs and variance analysis are applied in order to make the operation of the company easier. Recommendation Thus, it can be recommended that the company should employ management accountant in order to make the operations of the company easier. It is not necessary to implement all the types of variances in an organization. For instance, it can be recommended that the organization Jaguar Land Rover Automotive Plc, should implement the purchase price variance as the particular company belongs to the manufacturing industry and this specified company is in a highly competitive market. Similarly, it is not necessary to implement all types of costs within the organization; rather based on the operations of the organization the costs should be calculated. References Bhattacharyya, D. (2011).Management accounting. Noida, India: Pearson. Bhimani, A. (2012).Management and cost accounting. Harlow, England: Financial Times/Prentice Hall. Drury, C. (2012).Management and cost accounting. Andover: Cengage Learning. Drury, C. (2013).Management accounting for business. Andover: Cengage Learning. Eldenburg, L. (2011).Management accounting. Milton, Qld.: John Wiley Sons. Epstein, M. and Lee, J. (2011).Advances in management accounting. Bingley, UK: Emerald. Epstein, M. and Lee, J. (2015).Advances in management accounting. Bingley, U.K.: Emerald. Groot, T. and Selto, F. (2013).Advanced management accounting. Harlow, England: Pearson. Horngren, C. (2011).Introduction to management accounting. Upper Saddle River, N.J.: Prentice Hall. Horngren, C. and Horngren, C. (2012).Management accounting. Toronto: Pearson Canada. Horngren, C., Datar, S. and Rajan, M. (2012).Cost accounting. Upper Saddle River, N.J.: Pearson/Prentice Hall. Horngren, C., Harrison, W. and Oliver, M. (2012).Accounting. Upper Saddle River, N.J.: Pearson Prentice Hall. Jaguarlandrover.com. (2016).English | Jaguar Land Rover Corporate Website. [online] Available at: https://www.jaguarlandrover.com [Accessed 30 Mar. 2016]. John Y. Lee., (2012).Advances in Management Accounting. Emerald Group Pub. Seal, W., Garrison, R. and Noreen, E. (2012).Management accounting. London: McGraw-Hill Higher Education. Young, S. (2012).Readings in management accounting. Boston: Prentice Hall.