Thursday, October 31, 2019

Who Benefits from College Pressures Essay Example | Topics and Well Written Essays - 750 words

Who Benefits from College Pressures - Essay Example Those were: economic pressure, parental pressure, peer pressure and self-induced pressure. For sure, those pressures haven’t become weaker today. Students differ, yet there have always been those highly motivated ones, doing their best in attempt to satisfy and exceed high academic standards. This group enhances college pressure, spreading it upon the rest of students. Young people all over the country courageously struggle through academic years gritting their teeth and suppressing their natural inclinations. All these sacrifices are done in the name of the golden calf and absurd ideas. However, it stays unclear, who benefits from this race. College pressures do more harm than good. Economic and parental pressures, being interrelated, are the major sources of students’ uneasiness. Today the USA goes through difficult economic conditions. Life is expensive and the competition in the society is as high as it has never been before. It is easy to get frightened about your future. Loving parents dream of the success of their children. They are ready to assist in achieving this success. Certainly, they expect their offspring to be grateful for this assistance, thus placing a heavy burden on the youth striving for freedom and self-realization. The puzzle seems simple: having graduated from a prestigious college and having got a prestigious profession, one finds himself on the top of life (or at least somewhere near it). Education costs ever more, and the young people, who are enrolled, feel an obligation to their parents. Many of them pursue the career chosen by their parents, while their own vocation is rejected as non-beneficial. Abandoned dreams do not disapp ear without leaving a trace. They continue disturbing one’s imagination and spirit. As the result, students follow the path chosen by others, feeling deeply unhappy and discontented. They realize that something is wrong but often cannot admit that they are lying to themselves.  Ã‚  

Tuesday, October 29, 2019

Prima facie Essay Example for Free

Prima facie Essay Introduction According to the article, Rhino poaching is in no way shown as moral. The ethical issues I see are that people are ignoring the fact that this horrible act is occurring and many people who do know about it won’t do anything about it, but are able to waste time watching pointless videos. The You Tube interventions took a moral approach to help with the petition. Although some were offended, the majority signed the petition and became more aware of the world around them. Utilitarianism When studying the supreme principle of morality as utility, we must first examine the definition of utilitarianism. Utilitarianism the effort to answer the question of man ought to do. For a utilitarian, the answer is simple: Act to produce the best consequences possible for the greatest number of people possible. In this, liberty and harm are treated as an equal. The end goal is to produce a general welfare or Arthur’s collective well- being. Jeremy Bentham, one philosophical view we examined defined utilitarianism as the ethical system that judges actions to be moral to the extent they maximize happiness, producing pleasures, and preventing pains. According to Bentham, there is a possibility of good and bad consequences however; preventing suffering is what matters through pleasure and the avoidance of pain. John Stuart Mill was a follower of Benthams, and he came up with the principle of utility. He stated that â€Å"Nature has places mankind under the governance of two sovereign masters† these masters are pain and pleasure. This is an experience based principle. We learn through experience that we are governed through pleasure and pain. According to Brandt’s view on utilitarianism, if all you do is add up numbers, there still a possibility of producing an immoral outcome. Singer’s principles also exemplified this. In the article â€Å"YouTube Interventions to Save the Rhino†, Utilitarianism is exemplified in that there was a greater outcome for a greater number of people. Sure, some were offended, however in the cases that the petition was signed, the rhinos and animal activists were impacted positively. Also, the new act allowing this method of communication will help when it come t other disastrous situations. Also, the whole world was able to be impacted. This effort had a mass effect on the petition. In the end, rhinos could be saved and a great idea was introduced, even the offended learned that their time was not being used effectively and therefore had somewhat of a positive outcome. Deontology In the study of deontology, we use Kant and Foot’s philosophical views. Deontology can be considered duty-based ethics, and reason alone should be used when finding the moral duty this concerns and reason in turn will cause a respect for rationality. Kant believed that morally you should act so that the maxim of your actions can and should be considered a universal law; morally you should have respect for human dignity. In this principle one should never for any reason intentionally harm someone who is believed to be innocent. Philippa Foot expands of Kant’s principle of hypothetical imperatives in an argument. She argues the Kant contrasts acting out of respect for moral law with acting from an alterior motive. Taking this into consideration she believes is crucial to shape Kant’s moral Philosophy. All in all, morality can only involve rational beings because only rationa l beings have the capacity to reason the way things are and should be and the ability to exercise freedom. Perfect categorical duties allow for no if’s and’s or but’s. Others are not, under any circumstances, to be used just as a means to acquire morality. In summary of this moral standing and the three forms of hypothetical morality according to Foot and Kant, â€Å"If you want x, you should do y, Because you want x you should do y, and because x is in your best interest, you should do y†. For Kant the second and third principles are one in the same. The article answers the supreme moral question â€Å"Did anyone use anyone merely as a means? † The answer is simply yes. The multiple videos that were altered were used as a means to get the communication across about animal poaching. The You Tube interventions had a positive outcome however in that a mass majority was made aware of what was going on in the world and how much time the viewers were actually wasting watching the highly viewed frivolous viral videos. Deontologists would agree with the interventions campaign. They wanted people to be aware of the issue of rhino poaching and wanted a petition signed so they included a link to the petition and urged people to sign it by noting that it wouldn’t take much time. They also wanted people to be aware that the silly videos were simply a waste of time and that was noted. Deontologists would have resolved these issues in a very similar manner because no one was hurt, they were just helped. Prima Facie Duties The prima facie duties introduced by W. D. Ross, a professor from Oxford University, argued that the right and the good are properties known intuitively and these duties may conflict holding only prima facie. There are no supreme principles involved. All focal points in the argument of what makes right acts right and wrong acts wrong are taken into account when looking into prima facie duty. Prima facie is judgment based on considered opinion. The article doesn’t really exemplify prima facie duties in that the article agrees completely with the study of deontology, and Ross argues with deontology. The duty to sign the petition however did arise from the obligation to save the rhino’s from poaching. This exemplifies the opinion Ross had on duty in itself. Conclusion I thought that the approach this article took was completely effective and I agree that the awareness of rhino poaching was done morally. When others want to make you aware of things like the animal fur industry, they walk down runways with imitation blood dripping from a fur coat. This was done in a way where most were not offended, a majority of people were impacted and action was taken. The petition was signed and an increase of 400% of the signatures was reached. I think that deontology supports the article the most. The x and y principles were exemplified as Foot and Kant had demonstrated. I think that all of the principles we studied in this section can be applied to the article. The article least agrees with prima facie ideas however. There are ways to apply it which I stated earlier in this essay. So what makes right acts right and wrong acts wrong? How many are influenced, how they are influenced, and act to include intent of agent and consent of person affected by act.

Sunday, October 27, 2019

Physical Activity Recommendations for the Elderly

Physical Activity Recommendations for the Elderly Introduction Health is a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity (WHO, 1946). There are many factors which have an impact on health and quality of life, including lifestyle choices of each individual. Diets high in fruits and vegetables and participation in regular physical activity are associated with a lower risk for several chronic diseases and conditions (US department of health and human services, 2005). Physical inactivity is very common globally with 31% of adults over 15 years old being insufficiently active. Insufficient physical inactivity results in about 3.2 million deaths per year (WHO, 2008). Elder adults are generally more vulnerable to malnutrition. This is because both lean body mass and basal metabolic rate decrease with increasing age. It has been found that many diseases suffered by the older people are diet- related. Other factors contributing to malnutrition include dietary, psychosocial, physiological and economic changes (DiMaria-Ghalili, R. A., Amella, E., 2005). Global Recommendations on physical activity for 65 years and above according to the WHO Older adults should do at least 150 minutes of moderate-intensity aerobic physical activity throughout the week or do at least 75 minutes of vigorous intensity aerobic physical activity throughout the week or an equivalent combination of moderate- and vigorous-intensity activity. Aerobic activity should be performed in bouts of at least 10 minutes duration. For additional health benefits, older adults should increase their moderate intensity aerobic physical activity to 300 minutes per week, or engage in 150 minutes of vigorous-intensity aerobic physical activity per week, or an equivalent combination of moderate-and vigorous-intensity activity. Older adults, with poor mobility, should perform physical activity to enhance balance and prevent falls on 3 or more days per week. Muscle-strengthening activities, involving major muscle groups, should be done on 2 or more days a week. When older adults cannot do the recommended amounts of physical activity due to health conditions, they should be as physically active as their abilities and conditions allow. Inactive people should start with small amounts of physical activity and gradually increase duration, frequency and intensity over time. Inactive adults and those with disease limitations will have added health benefits when they become more active. (WHO, 2011) Physical activity and bone loss Exercise plays an important role in building and maintaining bone and muscle strength. Physical activity positively influences most structural components of the musculoskeletal system that are related to functional capabilities and the risk of degenerative diseases. Physical activity also has the potential to postpone or prevent prevalent musculoskeletal disorders, such as mechanical low back pain, neck and shoulder pain, and osteoporosis and related fractures. Exercise can contribute to the rehabilitation of musculoskeletal disorders and recovery from orthopedic surgery. Muscles and bones respond and strengthen when they are stressed. This can be achieved by weight bearing or impact exercises which make the bones denser. Physical activity helps prevent weak bones and falls in the elderly. One-third of people over 65 have a fall each year and the risk of falling increases as age rises. People who have suffered fractures can benefit from special exercises and training (under medical supervision) to improve muscle strength and muscle function for greater mobility and improved quality of life. Balance training and Tai chi have been shown to decrease falls by 47% and reduce the risk of hip fracture by approximately 25%. Physical activity and hypertension Hypertension is defined as the constant pumping of blood through blood vessels with excessive force (WHO, 2011). Hypertension prevalence increases with advancing age and is higher in men than in women until the age of 55 years, but is slightly higher in postmenopausal women (Kannel WB, 2003). According to the 2009 NCD report, 38.1% of Mauritian people aged 65 and older were considered as hypertensive but were not on medications. 45.5% were being treated for hypertension. Hypertension is the major risk factor for stroke, heart failure, and coronary artery disease in older adults, while all of these disorders are important contributors to mortality and functional disability. Primary hypertension is the result of multiple conditions, such as genetic, nutritional, psychosocial, and life style factors. One of the life style factors leading to hypertension is obesity, which is usually related to a sedentary life style and inadequate physical activity. Since most elderly people have an inactive routine, they are at a much higher risk of developing high blood pressure. Therapeutic lifestyle changes, such as reduced dietary sodium intake, weight loss, regular aerobic activity, and moderation of alcohol consumption, have been shown to benefit elderly patients with hypertension. Regular aerobic exercise, consisting of a minimum of 30 min of interval training on a treadmill done three times a week, has been shown to be well tolerated and beneficial (Westhoff TH et al., 2007). The physiological effects of exercise on hypertension are complex and not fully understood. Specific mechanisms have been found to be relevant. An immediate (acute) reduction in BP following exercise has been termed ‘post-exercise hypotension’ and is agreed to be caused by reductions in vascular resistance. (Hamer, 2006). The chronic benefits can be partially explained by a decreased systemic vascular resistance in which the autonomic nervous system and renin-angiotensin system are most likely the underlying regulatory mechanisms (Cornelissen and Fagard, 2005). Another factor contributing to this decrease in vascular resistance is the increase of nitric oxide production (from different sites in the body) causing a vasodilation in response to regular aerobic exercise. Physical exercise and diabetes Diabetes is a chronic disease, which occurs when the pancreas does not produce enough insulin, or when the body cannot effectively use the insulin it produces. This leads to an increased concentration of glucose in the blood (hyperglycemia). Diabetes is classified in three main categories: Type 1 diabetes (also known as insulin-dependent) Type 2 diabetes (also called non-insulin-dependent) Gestational diabetes 347 million people worldwide have diabetes (Danaei G et al., 2011). The prevalence of diabetes in adults aged 20-74 years was 21.3%: 21.9% in men and 20.6% in women (NCD report, 2009). Physical activity plays an important role in the management of type 2 diabetes, particularly glycemic control (Canadian Diabetes Association Clinical Practice Guidelines Expert Committee, 2003., Zinman B, et al., 2004., Boule NG et al., 2001., Ronnemaa T et al., 1986) and improvements in cardiovascular risk profile such as decreased hyperinsulinemia, increased insulin sensitivity, reduced body fat, decreased blood pressure and better lipid profiles (Lehmann R et al.,1997., Schneider SH et al.,1992). Regular moderate physical activity and cardiorespiratory fitness are also associated with reductions in mortality of approximately 45 to 70% in type 2 diabetes populations (Wei M, Gibbons, et al., 2000) Moreover, regular moderate physical activity can decrease glycosylated hemoglobin (A1C) to a level associated with reduced risk of diabetic complications (Boule NG et al., 2001) and is therefore favorably delaying the onset of type 2 diabetes in high-risk groups (Knowler WC et al., 2002., Lindstrom AM et al., 2003). The decline in insulin sensitivity with aging is relatively due to a lack of physical activity. It is likely that maintaining better levels of fitness in the older population will lead to less chronic vascular disease and an improved quality of life (ADA, 2004). Physical activity and obesity Obesity is defined as an unhealthy excess accumulation of fat in the body, which increases the risk if medical illness and premature mortality. It is due to an imbalance between energy intake and energy expenditure. Physical activity contributes to the creation of an energy deficit by increasing total energy expenditure, and this can promote weight loss. Aging is associated with a decrease in all major components of total energy expenditure (TEE) including resting metabolic rate (RMR; which accounts for ≈70% of TEE), thermic effect of food (which accounts for ≈10% of TEE), and physical activity (which accounts for ≈20% of TEE). Physical activity decreases with increasing age, and it has been estimated that decreased physical activity accounts for about one-half of the decrease in TEE that occurs with aging (Elia M, Ritz P, Stubbs RJ., 2000). Hormonal changes such as reduced responsiveness to thyroid hormone, decreased secretion of growth hormone, decrease in serum testosterone and resistance to leptin that occur during aging can also enhance the accumulation of fat ( American Journal of Clinical Nutrition, 2005). Obesity is associated with a number of complications as decreased survival metabolic abnormalities high blood pressure insulin resistance dyslipidemia pulmonary abnormalities arthritis urinary incontinence cataracts cancer Moderate weight loss in conjunction with physical activity improves physical function and health-related quality of life in obese older persons. Physical activity and cardiovascular health A higher rate of cardiovascular events and a higher death rate have been observed in those individuals with low levels of physical fitness (Pate RR et al., 1995., US Public Health Service, Office of the Surgeon General, 1996). Even midlife increases in physical activity, through change in occupation or recreational activities, are associated with a decrease in mortality (Paffenbarger RS et al., 1993). Despite this evidence, however, the vast majority of adults remain effectively inactive. According to AHA, a sedentary lifestyle is one of the major risk factors for cardiovascular diseases. Evidence from many scientific studies shows that regular exercise decreases the chance of having a heart attack or experiencing another cardiac event, such as a stroke, and reduces the possibility of needing a coronary revascularization procedure (bypass surgery or coronary angioplasty). Benefits of regular exercise on cardiovascular risk factors include: Increase in exercise tolerance Reduction in body weight Reduction in blood pressure Reduction in bad (LDL and total) cholesterol Increase in good (HDL) cholesterol Increase in insulin sensitivity In addition, exercise training positively impacts the above risk factors even in patients older than 75 years (American Family Physician, 2005). There is also evidence that exercise training improves the capacity of the blood vessels to dilate in response to exercise or hormones, consistent with better vascular wall function and an improved ability to provide oxygen to the muscles during exercise. As one’s ability to transport and use oxygen improves, regular daily activities can be performed with less fatigue. This is particularly important for patients with cardiovascular disease, whose exercise capacity is typically lower than that of healthy individuals. Patients with newly diagnosed heart disease who participate in an exercise program report a more positive outlook in terms of quality of life, such as more self-confidence, lower stress, and less anxiety. Importantly, researchers have found that for heart attack patients who participated in a formal exercise program, the death rate is reduced by 20% to 25%. This is strong evidence in support of physical activity for patients with heart disease (Circulation, 2003). Physical activity and cancer The International Agency for Research on Cancer estimates that 25% of cancer cases worldwide are caused by obesity and a sedentary lifestyle. These factors may increase cancer risk by several mechanisms such as increased estrogens and testosterone, hyperinsulinemia and insulin resistance, increased inflammation, and depressed immune function. Several studies have shown that physical activity and diet changes can alter biomarkers of cancer risk (Journal of Nutrition, 2007). There is strong epidemiologic evidence for reduced risk of some cancers with increasing physical activity. The strongest evidence exists for colorectal and postmenopausal breast cancer, with possible associations for prostate, endometrial, and lung cancer (Friedenreich CM, Orenstein MR., 2002). Types of physical activities There are 4 main types of physical activities namely aerobic, muscle strengthening, bone strengthening, and stretching and balance activities. (Dairy Council of California, 2014) (National heart, blood and lung institute, 2011). Aerobic activities also called cardiovascular exercises help improve the condition of lungs and heart, increase stamina, improve blood circulation and burn body fat. Such activities might include walking, jogging, bicycling, climbing stairs, walking on a treadmill, dancing, swimming or jumping rope. These types of activities help to raise your heart rate and increase your breathing for an extended period of time as well as decrease the blood pressure. Muscle strengthening increases the body metabolism by burning more calories after having stopped exercising. This is achieved by an increase in muscle mass. Muscle-strengthening activities improve the strength, power, and endurance of muscles. Doing pushups and sit-ups, lifting weights, climbing stairs, and digging in the garden are some examples. Strength training helps make bones stronger, improves balance and increases muscle strength. All of this helps prevent osteoporosis and lowers the risk of hip fractures from falls. Strength training has also been shown to lessen arthritis pain. Stretching helps to ease movement, improve flexibility and prevent muscle strain and injury. Stretching also helps to warm up the body and prepare for exercise. Balance activities help you maintain posture and balance to keep from falling. This is particularly important for the elderly who are at risk for bone fractures. Levels of physical activities by intensities Intensity refers to the rate at which the activity is being performed or the magnitude of the effort required to perform an activity or exercise (WHO, 2014). The levels of intensities of physical activities are usually expressed in METs, Metabolic Equivalents. MET is the ratio of a persons working metabolic rate relative to their resting metabolic rate. One MET is defined as the energy cost of sitting quietly and is equivalent to a caloric consumption of 1kcal/kg/hour. It is estimated that compared with sitting quietly, a persons caloric consumption is three to six times higher when being moderately active (3-6 METs) and more than six times higher when being vigorously active (>6 METs). One limitation to this way of measuring exercise intensity is that it does not consider the fact that some people have a higher level of fitness than others. Thus, walking at 3 to 4 miles-per-hour is considered to require 4 METs and to be a moderate-intensity activity, regardless of who is doing the activity whether a young marathon runner or a 90-year-old adult. Light-intensity activities require the least amount of effort, compared to moderate and vigorous activities. Light intensity activity is related to energy expenditure of less than 3 METs. It does not increase the heart rate. Moderate-intensity physical activity raises the heart rate, breathing rate and body temperature. During such type of activity, one can talk but not sing. The caloric consumption is from 3 to 6 METS. Vigorous intensity physical activity causes the greatest amount of oxygen consumption. It burns more than 6 METS. A person cannot utter more than a few words without gasping for breath. Examples of physical activities based on intensity Light Activity less than 3.0 METS* (less than 3.5 calories per minute) Moderate Activity less 3.0-6.0 METS* (3.5 – 7 calories per minute) Vigorous Activity greater than 6.0 METS* (more than 7 calories per minute) Casual Walking Bicycling less than 5 mph Stretching Sitting Light weight training Dancing slowly Leisurely sports (table tennis, playing catch) Floating Boating Fishing Golf—using cart Light yard/house work Occupations requiring extended periods of sitting Brisk walking (3 4.5 mph) Walking uphill Hiking Roller skating at leisurely pace Bicycling 5-9 mph Low impact aerobics Aqua aerobics Light calisthenics Yoga Gymnastics Jumping on a trampoline Weight training Moderate dancing Boxing—punching bag Most aerobic machines (e.g., stair climber, elliptical, stationary bike)—moderate pace Competitive tennis, volleyball, badminton, diving Recreational swimming Canoeing Horseback riding Golf—carrying clubs Housework that involves intense scrubbing/cleaning Shoveling snow Carrying a child weighing more than 50 pounds Occupations that require an extended amount of time standing or walking Race walking (more than 4.5 mph) Jogging/Running Wheeling a wheelchair Mountain climbing Backpacking Fast pace in-line skating Bicycling more than 10 mph High impact aerobics Step aerobics Vigorous calisthenics Karate, judo, tae kwon do, jujitsu Jumping rope, jumping jacks Circuit weight training Vigorous dancing Boxing—sparring Most aerobic machines (e.g., stair climber, elliptical, stationary bike)—vigorous pace Competitive basketball, soccer, football, rugby, kickball, hockey, lacrosse Swimming laps or synchronized swimming Treading water Water jogging Water polo Downhill or cross country skiing Pushing non-motorized lawnmower Occupations that require heavy lifting or rapid movement Source: U.S. Department of Health and Human Services. (1999). Promoting physical activity. Champaign, IL: Human Kinetics.

Friday, October 25, 2019

Mars :: essays research papers

Mars is the fourth planet from the sun at about 228 million-km (141 million miles) and the last terrestrial planet from the sun. The next five planets in order from the sun are gaseous. Mars follows closely behind Earth but is comparatively smaller, with about half the diameter of Earth and about one-tenth of Earth’s mass. Thus the force of gravity on Mars is about one-third of that on Earth. Though it is much smaller, Mars does have the same surface land area as Earth. Other than Earth, Mars posses the most highly varied and interesting known terrain in our solar system. The surface of Mars is a very hostile place however it is more like Earth’s surface than any other planet in our solar system. Much of the Martian surface is rough and cratered, but expansive flat plains and smooth hills can also be found. Unlike any other planet, there is a striking difference between the northern and southern hemispheres of Mars; one is extremely rough and old while the other is young and relatively smooth. The southern hemisphere is strewn with ancient craters of all sizes and is also elevated by a several kilometers creating a visible boundary. On the opposite end the northern hemisphere consists of a wider variety of geological features, but is obviously smoother and much younger. There are large volcanoes, a great rift valley, and a variety of channels. Volcanism is a geological process that occurs on Earth today, and has on many planetary bodies throughout the history of the solar system. No volcanism is occurring on the surface of Mars today. In the past, however, volcanism was one of the main forces creating and reshaping the surface of the planet. All of the rocks that have been observed by the Viking landers and the Mars Pathfinder Rover are generally agreed to be volcanic in origin. Tharsis is the largest volcanic region on Mars. It is approximately four thousand kilometers across, ten kilometers high, and contains twelve large volcanoes. The largest volcanoes in the Tharsis region are four sheild volcanoes named Ascraeus Mons, Pavonis Mons, Arsia Mons, and Olympus Mons. The Tharsis Montes (Ascraeus, Pavonis, Arsia) are located on the crest of the crustal bulge and their summits are about the same elevation as the summit of Olympus Mons, the largest of the Tharsis volcanoes. While not the largest of the Tharsis volcanoes, Arsis Mons has the largest caldera on Mars, having a diameter of one hundred twenty kilometers!

Thursday, October 24, 2019

Decision Making – Cost Accounting

Decisions Involving Alternative Choices Structure: 13. 1 Introduction Objectives 13. 2 Decision Making 13. 3 Types of Costs 13. 4 Types of Choices Decisions 13. 5 Make or Buy Decisions 13. 6 Addition / Discontinuance of a Product line 13. 7 Sell or Process Further 13. 8 Operate or Shut down 13. 9 Exploring New Markets 13. 10 Maintaining a desired level of profit 13. 11 Summary 13. 12 Terminal Questions 13. 13 Answers to SAQs and TQs 13. 1 Introduction In the previous unit we learnt about Marginal Costing.Marginal costing is the ascertainment of marginal cost and of the effect on profit of changes in volume by differentiating between fixed costs and variable costs. Marginal cost is the amount at any given volume of output by which aggregate costs are changed if the volume of output is increased or decreased by one unit. Marginal costing is a very useful tool for management because of its applications. It is used in providing assistance to the management in vital decision-making both s hort term and long term. Differential analysis is the process of estimating the consequences of alternative actions that a decision maker may take.It is used both for short term and long term decisions. Short term decisions relates to fixing price for the product, selecting a suitable product mix, diversification of the product etc while long term deals with capital budgeting decisions. Objectives After studying this unit, you should be able to:  · Explain the steps involved in decision making process  · Know various types of decision choices  · Analyze and interpret various decision choices 13. 2 Decision Making Decision making is the process of evaluating two or more alternatives leading to a final choice known as alternative choice decisions.Decision making is closely associated with planning for the future and is directed towards a specific objective or goal. Decision model contains the following decision-making steps or elements: 1. Identify and define the problem 2. Iden tify alternative as possible solutions to the problem. 3. Eliminate alternatives that are clearly not feasible 4. Collect relevant data (costs and benefits) associated with each feasible alternative 5. Identify cost and benefits as relevant or irrelevant and eliminate irrelevant costs and benefits from consideration. . Identify to the extent possible, non-financial advantage and disadvantage about each feasible alternative. 7. Total the relevant cost and benefits for each alternative 8. Select the alternative with the greatest overall benefits to make a decision 9. Implement or execute the decision 10. Evaluate the results of the decision made. 13. 3 Types of Costs A decision involves selecting among various choices. Non routine types of decisions are crucial and critical to the firm as it involves huge investments and involve much uncertainty.Short term decision making is based on relevant data obtained from accounting information.  · Relevant Cost are costs which would change as a result of the decision.  · Opportunity costs are monetary benefits foregone for not pursuing the alternative course. When a decision to follow one course of action is made, the opportunity to pursue some other course is foregone.  · Sunk costs are historical cost that cannot be recovered in a given situation. These costs are irrelevant in decision making.  · Avoidable costs are costs that can be avoided in future as a result of managerial choice.It is also known as discretionary costs. These costs are relevant in decision making.  · Incremental / Differential costs are costs that include variable costs and additional fixed costs resulting from a particular decision. They are helpful in finding out the profitability of increased output and give a better measure than the average cost. Self Assessment Questions: 1. Relevant Costs are costs which would _________as a result of the decision. 2. ___________ are historical cost that cannot be recovered in a given situation. 3.Opp ortunity costs are _________________for not pursuing the alternative course 4. ____________ is also known as discretionary cost. 13. 4 Types of Choices Decisions The application of incremental / differential costs and revenues for decision making is known as decision situations or types of choice decisions.  · Make or Buy decisions  · Selection of a suitable product mix  · Effect of change in price  · Maintaining a desired level of profit  · Diversification of products  · Closing down or suspending activities  · Alternative course of action  · Own or Lease  · Retain or Replace Change or Status quo  · Export or Local sales  · Expand or Contract  · Take or Refuse order  · Place special orders  · Select sales territories  · Sell at split-up point or process further. 13. 5 Make or Buy Decisions Make or buy decisions arise when a company with unused production capacity consider the following alternatives a) To buy certain raw materials or subassemblies from outside suppliers b) To use available capacity to produce the items within the company. c) The quality and type of item which affects the production schedule d) The space required for the production of item ) Any transportation involved due to the location of production facility f) Cost of acquiring special know how required for the item. Illustration 1: The Anchor Company Ltd produces most of its electrical parts in its own plant. The company is at present considering the feasibility of buying a part from an outside supplier for Rs. 4. 5 per part. If this were done, monthly costs would increase by Rs. 1,000 The part under consideration is manufactured in Department 1 along with numerous other parts. On account of discontinuing the production of this part, Department 1 would have somewhat reduced operations.The average monthly usage production of this part is 20,000 units. The costs of producing this part on per unit basis are as follows. |Material |Rs. 1. 80 | |Labour (half-hour) | 2. 40 | |Fixed overheads |0. 80 | |Total costs |5. 00 | Solution [pic] The company should continue the practice of producing the part in Department1. Illustration 2: ABC ltd plans utilize its idle capacity by making components parts instead of buying them from suppliers.The following are the data available for decision to make or buy: | |Unit cost | |Direct Material |12. 5 | |Direct Labour |8. 0 | |Variable manufacturing overhead |5. 0 | The company purchases the part at a unit cost of Rs. 30. The company has been operating at 75% of normal capacity. Fixed manufacturing cost is 17 lakhs. The cost to manufacture 50000 units is:    |Unit cost |Total cost | |Direct material |12. 5 |6,25,000 | |Direct labour |8. 0 |4,00,000 | |Variable manufacturing o/h |5. 0 |2,50,000 | |Total incremental cost |25. 5 |12,75,000 | |Cost to purchase part |30. |15,00,000 | |Net advantage in parts production |4. 5 |2,25,000 | Inference: The total incremental cost by producing the part in-house is Rs. 25 . 50 while the cost incurred on purchase of the part from suppliers is Rs. 30. 00. There is a clear advantage to the company to produce the part in-house. 13. 6 Addition or Discontinuance of a Product line or Process The decision to add or eliminate an unprofitable product is a special case of product profitability evaluation.When a firm is divided into multiple sales outlets, product lines, divisions, departments it may have to evaluate their individual performance to decide whether or not to continue operations of each of these segments. Illustration 3: The Hi-tech Manufacturing Company is presently evaluating two possible processes for the manufacture of a toy, and makes available to you the following information: |Particular |Process A |Process B | | |Rs. Rs. | |Variable cost per unit |12 |14 | |Sales price per unit |20 |20 | |Total fixed costs per year |30,00,000 |21,00,000 | |Capacity (in units) |4,30,000 |5,00,000 | |Anticipated sales (next year, in units) |4,00,000 |4,00,000 | You are required to suggest: ) Which process should be chosen? Substantiate your answer. ii) Would you change your answer as given above if you were informed that the capacities of the two processes are as follows: A 6, 00,000 units; B 5, 00,000 units? Why? Substantiate your answer. Solution Comparative Profitability Statement |Particular |Process A |Process B | | |Rs. |Rs. | |(i) Selling price per unit |20 20 | |Variable cot per unit |12 |14 | |Contribution per unit |8 |6 | |Total annual contribution (as per anticipated sales) |32,00,000 |24,00,000 | |Total fixed costs per year |30,00,000 |21,00,000 | |Total Income |2,00,000 |3,00,000 | |Process B may be chosen |   |   | |Total contribution (if utilized to present capacity and sold) |34,40,000 |30,00,000 | |Less : Fixed costs |30,00,000 |21,00,000 | |Total Income |4,40,000 |9,00,000 | |Process B may be chosen |   |   | |(ii) Total contribution (if capacity of A of 6,00,000 units and|48,00,000 |30,00,000 | |of B 5,00, 000 units) | | | |Less : Fixed costs |30,00,000 |21,00,000 | |Total Income |18,00,000 |9,00,000 | Process A may be chosen. Illustration 4: Addition of second shift Ulfa Ltd produces a single product in its plant. This product sells for Rs. 100 per unit. The standard production cost per unit is as follows: |Raw materials (5 kgs @ Rs. 8 |Rs. 40 | |Direct labour (2 hours @ Rs. ) |10 | |Variable manufacturing overheads |10 | |Fixed manufacturing overheads |20 | |   |80 | The plant is currently operating at full capacity of 1, 00,000 units per years on a single shift. This output is inadequate to meet the projected sales manager has estimated that the firm will lose sales of 40,000 units next years if the capacity is not expanded Plant capacity could be doubled by adding a second shift. This would require additional out-of-pocket fixed manufacturing overhead costs of Rs. 10,00,000 annually. Also, a night work wage premium equal to 25 per cent of the standard wage would have to be paid during the second shift.However, if annual production volume were 1,30,000 units or more, the company could take advantage of 2 per cent quantity discount on its raw material purchases. You are required to advise whether it would be profitable to add the second shift in order to obtain the sales volume of 40,000 units per year? Solution Decision analysis |Particulars |Profit without expansion |Profits with expansion | |Sales revenue |Rs. 1,00,00,000 |Rs. 1,40,00,000 | |Less: variable costs: |   |   | |Raw materials (Rs 39. 0 x 1,40,000) |40,00,000 |54,88,000 | |Direct labour |10,00,000 |15,00,000 | |Variable manufacturing overhead |10,00,000 |14,00,000 | |Contribution |40,00,000 |56,12,000 | |Less : fixed costs (Rs. 1,00,000 x 20) |20,00,000 |30,00,000 | |Net Income |20,00,000 |26,12,000 | Yes, it would be profitable to add the second shift as it would increase profits by Rs. 6, 12,000.Illustration 5: Assume a company is considering dropping product B from its line because acc ounting statements shows that product B is being sold at a loss. | | | |Product |A |B |C |Total | |Sales revenue |50,000 |7,500 |12,500 |70,000 | |Cost of sales: | | | | | |D. Material |7,500 |1,000 |1,500 |10,000 | |D.Labour |15,000 |2,000 |2,500 |19,500 | |Indirect manufacturing cost (50% of |7,500 |1,000 |1,250 |9,750 | |Direct labour) | | | | | |Total |30,000 |4,000 |5,250 |39,250 | |Gross margin On sales |20,000 |3,500 |7,250 |30,750 | |Selling & Admn |12,500 |4,500 |4,000 |21,000 | |Net income |7,500 |(1,000) |3,250 |9,750 | Additional information: a) Factory Overhead cost is made up of fixed cost of Rs. 5850 and variable cost of Rs. 3900. b) Variable cost by products are: A – Rs 3000, B – Rs 400 and C – Rs 500 c) Fixed costs and expense will not be changed if product B is eliminated d) Variable selling and administrative expenses are to the extent of Rs. 11000 can be traced to the product: A-Rs. 7,500; B- Rs. 1500 and C- Rs. 2000 e) Fixed selling and admn expense are Rs. 10000 Solution: [pic]If the sale of product B were discontinued, the marginal contribution would be lost and the net income would be reduced by Rs. 2,600. Assume that after dropping product B, the sales of product A increased by 10%. The total profit of the firm will not increase by this sales increase. Product A makes only a marginal contribution of 34% (17000/50000) |Sales revenue of Product A |50000 |100% | |Variable cost of Product A |33000 |66% | |Marginal contribution of Product A |17000 |34% | On additional sales of Rs. 5000 the marginal contribution would be Rs. 700 |Sales revenue 10% of 50000 |5000 | |Variable cost 66% |3300 | |Marginal contribution (34%) |1700 | This contribution is less than Rs. 2,600 now being realized on the sales of product B. it would take additional sales of product A of approximately Rs. 7,647 to equal the marginal contribution of Rs. 2,600 mow being made by product B: [pic]= Rs. 7,647 It is possible that dropping product B may res ult in reduction in some of the fixed costs. Products B now contributes Rs. 2,600 towards recovery of fixed costs and expenses. Only if the fixed costs and expenses can be reduced by more than this amount, it will be advisable to drop product B. 13. Sells or Process Further A firm is frequently faced with the problem of continuing with the existing policies or plans or change to new ones. Such change could be in the form of selling a partially processed product (semi finished) or process further. While taking a decision about such matters, the management must keep in mind the long term consequence and the interest of the firm. Illustration 6: A firm sells semi finished product at Rs. 9 per unit. The cost to manufacture the semi finished product is Rs. 6. Further processing can be done at an additional cost of Rs. 3 per unit and the final product can be sold at Rs. 15 per unit. The firm can produce 10,000 units.The analysis is shown below: |   |Sell |Process & Sell | |Sales revenu e (10,000 units) |Rs. 90,000 |1,50,000 | |Less : Manufacturing costs |60,000 |90,000 | |Profit |30,000 |60,000 | There is a net advantage of Rs. 30,000 in processing the product further. The market value of the partially processed product (Rs. 90,000) is considered to be opportunity cost of further processing. The figure of net advantage of Rs. 30. 00 can be arrived at in the following manner also: |Revenue from sale of final product (10,000 x 15) |   |Rs. 1,20,000 | |Less : Additional processing cost (10,000 x 3 ) |30,000 |   | |Revenues from sale of intermediate product |90,000 |1,20,000 | |Net advantage in further processing |   |Rs. 30,000 | 13. 8 Operate or Shutdown Various factors both external and internal affect the functioning of the firm. In such situations it becomes necessary for a firm to temporarily suspend or shutdown the activities of a particular product, department or a unit as a whole.Illustration 7: A company operating below 50% of its capacity expects tha t the volume of sales will drop below the present level of 10,000 units per month. Management is concerned that a further drop in sales volume will create a loss and has under consideration a recommendation that operation be suspended, until better market conditions prevail and also a better selling price. The present operation income statement is as follows: |   |Rs |Rs | |Sales revenue (10,000 units @ Rs. 3. 00) |   |30,000 | |Less : Variable costs @ Rs. 2. 0 per unit |20. 000 |   | |Fixed costs |10,000 |   | |Net Income |   |0 | Suggest the management at what point should the operation be suspended. The fixed cost remains only Rs 4000 if operation is shutdown. The following income statements have been prepared for sales at different capacities: [pic] It would appear that shutdown is desirable when the sale volume drops below 6,000 units per month, the point at which operating losses exceed the shutdown cost. 13. 9 Exploring New MarketsDecisions regarding entering new m arkets whether within the country or other the country should be taken after considering the following factors:  · Whether the firm has surplus capacity to meet the new demand?  · What price is being offered by the new market?  · Whether the sale of goods in the new market will affect the present market for the goods? Illustration 8: The following figures are obtained from the budget of a company which is at present working at 90% capacity and producing 13,000 units per annum. |   |90% |100% | | |Rs. |Rs. |Sales |15,00,000 |16,00,000 | |Fixed Expenses |3,00,500 |3,00,600 | |Semi- Fixed Expenses |97,500 |1,00,500 | |Variable Overhead Expenses |1,45,000 |1,49,500 | |Units made |13,500 |15,000 | Labour and material costs per unit are constant under present conditions. Profit margin is 10 per cent. a) You are required to determine the differential cost of producing 1,500 units by increasing capacity to 100 per cent. b) What would you recommend for an export price for these 1,500 units taking into account that overseas prices are much lower than indigenous prices? Solution |Basic Calculation: |Rs. | |Sales at 90% capacity 15,00,000 | |Less: Profit 10% |1,50,000 | |Cost of Goods sold |13,50,000 | |Less : Expenses (Fixed, semi-variable and variable) |5,43,000 | |Cost of Material and Labour |8,07,000 | |Labour and Material at 100% capacity = |Rs. 8,07,000 x 100/90 | |   |= 8,96,667 | Differential cost analysis can now be done as follows: Capacity levels |90% |100% |Different cost | |Production (Units) |13,500 |15,000 |1,500 | |Material and Labour |8,07,000 |8,96,667 |89,667 | |Variable overhead expenses |1,45,000 |1,49,500 |4,500 | |Semi-variable expenses |97,500 |1,00,500 |3,000 | |Fixed expenses |3,00,500 |3,00,600 |100 | |   |13,50,000 |14,47,267 |97,267 | a) Different Cost = Rs. 97,267 (Rs. 14,47,267 – 13,50,000) b) Minimum price for export = [pic]= Rs. 64. 84 per unit At this price, there is no addition to revenue; any price above Rs. 64. 84 per unit may be acceptable. Note: It has been presumed that i) No capital investment is necessary ii) No export charges are incurred and ii) The export price will have no effect on the home market where the product will continue to be sold at the old price. It has also been assumed that necessary precaution have been taken to ensure that the product is not ‘dumped back’. 13. 10 Maintaining a Desired level of profit When deciding between alternative courses of actions the criterion should be to select the project which yields the greatest contribution. Illustration 9: A company is considering expansion. Fixed costs amount to Rs. 4, 20,000 and are expected to increase by Rs. 1, 25,000 when plant expansion is completed. The present plant capacity is 80,000 units a year. Capacity will increase by 50 per cent with the expansion. Variable costs are currently Rs. 6. 0 per unit and are expected to go down by Rs. 0. 40 per unit with the expansion. The current selling price is Rs. 16 per unit and is expected to remain same under either alternative. What are the break- even points under either alternative? Which alternative is better and why? Solution [pic] The profitability after expansion is very good and hence it is better to expand. Illustration 10: Disposal of inventories ABC Ltd has on hand 5,000 units of a product that cannot be sold through regular sales. These were produced at a total cost of Re. 1, 50,000 and would normally have been sold for Rs. 40 per unit. Three alternatives are being considered. i. Sell the items as scrap for Rs. per unit ii. Repackage at a cost of Rs. 20,000 and sell them at Rs. 8 per unit iii. Dispose them off at the city dump at removal cost of Rs. 500. Which alternative should be accepted? Solution Exhibits the decision analysis [pic] Alternative II should be accepted. 13. 11 Summary  · Decision making is the process of evaluating two or more alternatives leading to a final choice known as alternative choice decisions. Decision making is closely associated with planning for the future and is directed towards a specific objective or goal.  · A decision involves selecting among various choices. Non routine types of decisions are crucial and critical to he firm as it involves huge investments and involve much uncertainty. Short term decision making is based on relevant data obtained from accounting information.  · Relevant Cost are costs which would change as a result of the decision.  · Opportunity costs are monetary benefits foregone for not pursuing the alternative course. When a decision to follow one course of action is made, the opportunity to pursue some other course is foregone.  · Sunk costs are historical cost that cannot be recovered in a given situation. These costs are irrelevant in decision making.  · Avoidable costs are costs that can be avoided in future as a result of managerial choice. It is also known as discretionary costs.These costs are relevant in decision making.  · Incremental / Differential costs are costs that include variable costs and additional fixed costs resulting from a particular decision. They are helpful in finding out the profitability of increased output and give a better measure than the average cost. 13. 12 Terminal Questions 1. Avon garments Ltd manufactures readymade garments and uses its cut-pieces of cloth to manufacture dolls. The following statement of cost has been prepared. |Particulars |Readymade garments |Dolls |Total | |Direct material |Rs. 80,000 |Rs. 6,000 |Rs. 6,000 | |Direct labour |13,000 |1,200 |14,200 | |Variable overheads |17,000 |2,800 |19,800 | |Fixed overheads |24,000 |3,000 |27,000 | |Total cost |1,34,000 |13,000 |1,47,000 | |Sales |1,70,000 |12,000 |1,82,000 | |Profit (loss) |36,000 |(1,000) |35,000 |The cut-pieces used in dolls have a scrap value of Rs 1,000 if sold in the market. As there is a loss of Rs. 1,000 in the manufacturing of dolls, it is suggested to discontinue their manufacture. Advise th e management. 2. The ABC Company Ltd produces most of its own parts and components. The standard wage rate in the parts department is Rs. 3 per hour. Variable manufacturing overheads is applied at a standard rate of Rs. 2 per labour – hour and fixed manufacturing overheads are charged at a standard rate of Rs 2. 50 per hour. For its current year’s output, the company will require a new part. This part can be made in the parts department without any expansion of existing facilities.Nevertheless, it would be necessary to increase the cost of product testing and inspection by Rs. 5,000 per month. Estimated labour time for the new part is half an hour per unit. Raw materials cost has been estimated at Rs. 6 per unit. The alternative choice before the company is to purchase part from an outside supplier at Rs 9 per unit. The company has estimated that it will need 2,00,000 new parts during the current years. Advise the company whether it would be more economical to buy or m ake the new parts. Would your answer be different if the requirement of new parts was only 1,00,000 parts? 13. 13 Answers to SAQ and TQs Answer to SAQ 1. Change 2 Sunk cost 3. Monetary benefits foregone 4. Avoidable cost Answers to TQs: . Discontinue manufacture of dolls | |Readymade garments |Dolls |Total | |Total cost |134000 |13000 |147000 | |Profit (loss) |36000 |(1000) |35000 | 2. Decision analysis : 200000 units – The company is advised to make the new part. The differential costs favouring the decision of making the component is Rs40000 Decision analysis : 100000 units – The company is advised to buy from an outside supplier. Total cost to manufacture 100000 units is Rs. 9,10,000.

Tuesday, October 22, 2019

Sacrifice Symbol Transformation in Various Traditions

Sacrifice Symbol Transformation in Various Traditions Traditionally, religion sacrifices referred to an act of offering food, animals, burning of alter and priest dismemberment (Rothgeb 72). Priests did this in honor of a deity, and as an act of cleansing of the community. However, some sacrificial rites transformations were further exercised through custom head shaving in contemporary and ancient religion’s sects (Rothgeb 72).Advertising We will write a custom research paper sample on Sacrifice: Symbol Transformation in Various Traditions specifically for you for only $16.05 $11/page Learn More The shaving of a head in the ancient religion was associated with rebirth of purity or rebirth of a state where the differences in the association depended on the beliefs of the religion. In addition, different religions had different sacrificial rites that they performed in different occasions, times and seasons. However, sacrifice may be referred to as a response to various problems as the Leviticus prescribed (Bergen 67). This gives a different meaning to the word sacrifice as a devotion or determination given towards solving certain problems without minding the outcomes. In this paper, the word sacrifice is used as a response to solve various traditions as a means to bring transformation. The perception of the traditions in different cultural set ups brought about the sacrifice of some people to bridge the gap between these disparities. These sacrifices had consequences but they strived towards accomplishment of their missions. Transformation of the traditions was first realized through transformation of oral traditional materials to written materials (Bergen 67). Different cultures had different perceptions on the written materials. â€Å"In the western world we have a different attitude towards texts than other cultures† (Bergen 67). The start of this transformation was tough but eventually the target was achieved. â€Å"It may have been part of a larger collection of scrolls, but was certainly not part of an easily accessible lending library, even if most people had been able to read† (Bergen 67). This indicates that sacrifice was offered to ensure that people were able to read. The first book to be transformed from oral traditions was the book of Leviticus that was in form of a scroll. The access to this book created possibilities of new structures, new relation between the worshipers and priests and new hierarchies of power (Bergen 67). People started viewing differences between text and access to oral tradition, reading and storytelling and written tradition and oral tradition (Bergen 67). This transformation of oral traditions to written traditions was a sacrifice done by people who despite the challenges and views of different cultures on the written records succeeded and consequently, their sacrifice gave rise to the written materials in all fields.Advertising Looking for research paper on cultural studies? Let's see if we can help y ou! Get your first paper with 15% OFF Learn More Similarly, the transformation of the traditional blood offerings to the current offerings that do not involve blood shedding was a sacrifice (Bergen 72). Western people did not believe that live sacrifices championed the transformation but they sacrificed their time, resources and energy to ensure that there were transformations in the mode and types of sacrifices offered to the deities. There was devotion to ensure this kind of transformation was due to the change of the old means of worship as seen in the Old Testament to the new means of worship as in the New Testaments (Rothgeb 74). In the Old Testament, religions and societies used to offer blood sacrifices in worshiping God, and cleaning of sins (Rothgeb 74). Contrary, the New Testament gave a new form of sacrifices that came through the sacrifices that God gave to the world through the death of His son on the cross for the sins of the world while the son sacrifi ced His life to save the world. The sacrifice of the missionaries who through their tireless work penetrated different corners of the world brought about transformations from the Old Testament’s way of offering sacrifices to the New Testament’s way. There people only believed in the Son of God and other forms of offerings such as gifts and tithes. This transformation together with the introduction of the Bible brought about changes in the traditions especially in the African culture. In addition, the death of Christ as a sacrifice to save was a form of transformation of the body. It transforms man from the sinful nature of the body to a holy nature. Similarly, in Buddhist and Juan, they sacrificed their traditions to oppose the habit of live offerings that they supplemented with domestic rituals that transformed the impure to pure, and mundane to spiritual. As Christian, so the Buddhist started offering gifts, gestures and sacred fires rather than offering live sacrifi ces (Ara 26). Another transformation due to the sacrifice is the change in custom beliefs. Traditionally, people, societies and religions had different beliefs that governed them such as taboos, traditional medicines and other penalties that were to be penalized to people who committed different kinds of sins. Every society and religion had its own beliefs, though some religion borrowed some taboos from others (Mitra 28).Advertising We will write a custom research paper sample on Sacrifice: Symbol Transformation in Various Traditions specifically for you for only $16.05 $11/page Learn More Most of these beliefs had effects associated with the community. For instance, there were communities that believed that their God heals and to them, going to hospitals or even take their children to the hospitals was a sin. This caused several people to suffer while others died of diseases that were curable. However, through the sacrifices of the missioners during their work, they brought about changes to some of these beliefs (Rothgeb 75). During that time, they faced several objections from different religions but through persistence due to the sacrifices, they had offered to solve the problems of beliefs, and they managed to transform a large number of people from these beliefs (Rothgeb 76). Another aspect of sacrifice as a symbol of transformation is on freedom. The United States former president George Bush repeatedly talked of sacrifice as a necessity in ensuring freedom is maintained (Rothgeb 72). Traditionally, many people were slaves of several rites, customs and beliefs. To ensure that this people were set at liberty, several people had to offer themselves as sacrifices in different ways. They enlightened the traditional societies as well as convincing them of the drawbacks of their religions. Their sacrifices had also to go hand in hand with the sacrifices of the people who were slaves. They had to sacrifice their traditions for them to have their liberty. In the United States, they believed that when the army went to the battlefield, they ought to sacrifice themselves as they use their resources while at the same time risking their lives (Rothgeb 76). A sacrifice, in the case of these soldiers, usually calls for risks that may rise from the efforts to bring transformation. For the traditional people to have their freedom, they sacrificed their beliefs which finally brought about transformation. Conclusion Sacrifice, as illustrated in the paper, is a response to solve a certain problem that calls for devotion and determination. As the soldiers in the battlefield, those who offer their sacrifices must be ready for counter attacks that sometimes are challenging as they may cost even their lives.Advertising Looking for research paper on cultural studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More During the missionary work, the missioners who had sacrificed themselves to bring transformation from the traditional religion and beliefs encountered opposition. However, finally, they managed to bring several transformations and from these missioners, it is evident that sacrifice calls for persistence. Ara, Mitra. Eschatology in the Indo-Iranian Traditions: The Genesis and Transformations of a Doctrine. New York: Peter Lang Publishing, 2008, 26-28. Bergen, Wesley. Reading ritual: Leviticus in postmodern culture. New York: Clark International, 2005, 67. Rothgeb, Carrie. Abstracts of the Collected Works of C.G. Jung. London: BPCC Wheaton, 1992, 72-76.