Management Control & Accounting Essay Example | Topics and Well Written Essays - 1000 words

Management Control & Accounting - Essay Example The costing can be improved by taking a different approach such as activity-based costing. In activity based costing, activities regarding the factory overhead costs will be classified, and the costs will be broken down according to the level of activities. In this way, the cause and effect between the overhead items in the factory overhead schedule and the activities will be more established, resulting in a more accurate costing. 2. Athena Ltd is an engineering business doing work for its customers to their particular requirements and specifications. It determines the full cost of each job taking a job costing approach, accounting for overheads on a departmental basis. It bases its prices to customers on this full cost figure. The business has two departments: a machining department, where each job starts, and a fitting department, which completes all of the jobs. Machining department overheads are charged to jobs on a machine hour’s basis and those of the fitting department on a direct labour hour basis. The budgeted information for next year is as follows: a) Prepare a statement showing the budgeted overheads for next year, analysed between the two departments. This should be in the form of three columns: one for the total figure for each type of overhead and one column each for the two departments, where each type of overhead is analysed between the two departments. Each column should also show the total overhead for the year. Please use the template below. c) Athena Ltd has been asked by a customer to specify the price that it will charge for a particular job that will, if the job goes ahead, be undertaken early next year. The job is expected to use direct material costing Athena Ltd  £ 1200, to need 50 hours of machining time, 10 hours of Machine Department direct labour and 40 hours of Fitting Department direct labour. Athena Ltd charges a profit loading of 20% to the full cost of jobs to determine the selling

Timberlands Model Essay Example for Free

Timberlands Model Essay 1a) How would you characterize Timberlands exercise of its corporate power in society? Timberland uses its corporate power in society not only to make a profit, but to help others. It is a rarity for a company to go as far as Timberland has gone to make a huge difference in society. Whether participating in its City Year to Service program that serves its communities; or becoming carbon neutral, Timberland has paved the way and reflects a company that not only cares about its communities, but also cares about the environment. 1b) Is Timberland engaging multiple stakeholders in its business operations? If so how? Yes. Timberland’s Chief EarthKeeper and CEO Jeff Swartz, hosts regular stakeholder engagement calls to inform, inspire, and engage others about Timberlands corporate initiatives. They allow stakeholders to dialogue in a public forum. Past calls have covered topics such as corporate climate strategies, responsible sourcing, eco labeling, community greening, and the current state of corporate responsibilities. 2a) Has Timberland balanced its economic and social responsibilities through its various programs, such as the Path to Service program and sustainability goals? Yes, Timberland planned to build 15 community gardens worldwide and refurbish 80 playgrounds by 2009, utilizing the more than 76,000 employee volunteer service hours. The company contributes 2% of its pre-taxed income annually and makes grants to many non-profit organizations, including many of those it aids through its service projects. They advocated an ambitious goal of becoming carbon neutral by 2010, meaning they would eliminate or offset its own carbon footprint by reducing emissions at its facilities and this can be seen in its Ontario, CA distribution center where 60 percent of its power is generated through installation of new solar panels. The solar installation reduces greenhouse gas emissions by an estimated 480,000 pounds annually. In the Dominican Republic plant, Timberland installed a wind turbine and solar heating panels to provide approximately 30,000 kilowatt-hours of clean renewable energy each year. 2b) Are the companys programs examples of enlightened self-interest? Yes, because Timberland considers what they call earthkeeping, common sense. Earthkeeping allows them to make their products by using recycled materials and also allows them to use renewable energy in their facilities. Earthkeeping is second nature to them. Their belief is that earthkeeping will help them create and sell better gear for customers to enjoy the outdoors and to protect the outdoors by being environmentally responsible. 3. What impact do you think that the current economic recession may have on Timberlands social programs? With the recession, most companies are cutting back on company-sponsored programs to stay profitable. There is no doubt that this has affected the Timberland Corporation as well. However, as the article noted, with 95% of employee participation in the companys sponsored program, if the company could no longer sponsor the program, greater than 50% would most likely stay. 4. How would you improve Timberlands corporate social responsibility program? Timberlands corporate social responsibility program, although great, could improve by involving its shareholders in its green efforts. Timberland could promise dividends if its green-goals are met quarterly. This would give its shareholders a vested interest in ensuring Timberland continues its corporate social responsibility programs. Update: Even after the economic slowdown in 2007 through 2009, Jeffrey Swartz has continued to look for ways to not only improve the communities his company affects, but also to improve the company. He has turned his monitoring inward on his factories and launched improvement programs that have improved working conditions for his employees. As he stated in Timberlands 2009 Earthkeeper Report, The results from our remediation efforts also support our belief that going beyond monitoring and beyond factory walls is critical to addressing workers’ needs. The article also mentions that they have eliminated high-risk issues from some of their footwear sourcing channels and seen their business partners increase their scores on Timberlands Code of Conduct assessments which help measure working condition improvements. References Retrieved from http://www.timberland.com

Analysis of Migrants in London

Analysis of Migrants in London The capital of both England and the United Kingdom, throughout the previous two millennia London has proven to be an internationally significant political, cultural and commercial epicentre, particularly with regard to the recent phenomenon of globalisation. The population of London totals approximately seven million residents, the metropolitan area of which includes in excess of twelve million people. Its official formation dates to the first century AD, wherebyLondinium enjoyed the position of the capital of the Roman Empire in the province of Britannia (Anderson, 1996): by the eighteenth century London was considered the largest city in the world and the nucleus of the British Empire. London has long been a magnet for migrants, both domestic andinternational. The capital city has, for centuries, enjoyed a somewhatdelicate relationship with many cultures, religions and faiths, andwith a resident population representative of predominant globalnationalities (Sassen, 2001). In excess of two hundred languages arespoken in the capital, indicative of the importance of the city as anucleus for the immigration of refugees and migrants throughouthistory. The medieval era was a significantly active period for thesettlement of migrants in London, particularly with immigrants fromEurope. Though encouraged by William the Conqueror, in the eleventh andtwelfth centuries, to relocate to England, the Jewish population weresubsequently ejected from the country during the thirteenth century(Montefiore Hyamson, 2001). The majority of the capital’s international trade was controlled andmonopolised by the foreign merchants, themselves immigrants to thecity, and, as in the twentieth century, history has witnessed thedevelopment of specific industries and trades by the skilled foreignmigrants relocating to London. The presence of black minorities in thecity has been felt since the Tudor period, and, though many arrived asfree citizens, the slave trade in Africa consequentially increased theblack population of London significantly following the 1570s (Houston,1996). The metamorphosis of predominant religion in England, followingthe country’s estrangement from the Catholic Church, resulted in themigration of a momentous quantity of persecuted Protestant refugeesfrom the Continent, the majority of which settled in London. Fourcenturies later, the Second World War culminated in the shortage ofcapable workers in the capital, and encouraged the migration of labourto London from Europe: until t he early 1960s, England was active in thecolonies of the West Indies and India, recruiting labour for the worstaffected areas of the United Kingdom. Subsequently, British citizensfrom colonial nations, such as those Cypriot citizens dispossessed bythe invasion of Turkey, have sought refuge in the capital, and the cityremains a sanctuary for foreign citizens living in fear or persecutedby problematic regimes. In addition, and similar to many capitalcities, London attracts many domestic migrants from across the UK, asignificant number of which augment the homeless population of theregion. In the twentieth century, the continual influx of a variety ofcultures, ethnicities and religions has resulted in a capital city thatis extremely diverse, energetic and dynamic (Kymlicka, 1996). London iscurrently one of the most substantial cities, with a total land area of1,584 km2, and is considered the most heavily populated city in Europewith approximately 7.4 million inhabitants and a ratio of approximately4,665 individuals per km2; in the European Union, London is third onlyto Paris and Brussels with regard to population density figures(Kershen, 1997). As such, it is unremarkable, therefore, that a rapidlychanging population structure should affect and impinge upon both theeconomy and housing market. According to recent research conducted bythe Royal Institution of Chartered Surveyors, rental costs areincreasingly exponentially as a result of the significantly high demandfor property (HM Treasury and Office of the Deputy Prime Minister,2005). This paper will attempt to review the increase in immigration toLondon, specifically contrast data from two economically and culturallycontrasting boroughs, explicitly Kensington and Lambeth. The paper willalso assess the economic effects of migration to the city, particularlywith regard to the associated increase in rental costs and deficienciesin the housing market. Table 1: Household projections (based on principal projections). Officeof National Statistics (2003b) Revised international migrationestimates 1992-2001. London, Office of National Statistics Table 2: Household projections (based on 172,000 per annum net migration): regional spread based on regional net overseas inward migration rates. Office of National Statistics (2003b) Revised international migration estimates 1992-2001. London, Office of National Statistics Table 3: Household projections (based on 172,000 per annum netmigration): regional spread of increases as per the principal projections. Office of the Deputy Prime Minister (2003) SustainableCommunities: Building for the Future. London, ODPM Table 4: Greater London migration 1991-2001, in thousands. Office of national Statistics (2003b) Revised international migration estimates1992-2001. London, Office of National Statistics The arrival the Normans to Britain, and their subsequent invasion, heralded a new era of political, religious and economic migrations to the United Kingdom. The anti-Semitic sentiments throughout the continent encouraged the migration of Jewish merchants and craftsmen to London, though the Jewish communities remained purposefully insular and burial provisions were restricted to a single Jewish cemetery until1177 (Montefiore Hyamson, 2001). The seemingly global opinion of London as a political and religious refuge for the persecuted, the displaced and the dispossessed has continued for a further millennium, and subsequently, the capital has evolved into a multi-cultural,multi-ethnicity amalgamation that appears irresistible to many domestic and foreign migrants into the twenty-first century (Kymlicka, 1996). London’s reputation as a quintessentially global city, considered by some commentators to be the most international city in the world, can trace its history to its relative tolerance towards culturally diverse residents; a phenomenon which was emphasised during the post-colonial migration of British citizens from former Empire nations (Favell,2001). In addition, the latter decades of the twentieth century witnessed remarkable exoduses from the ecumenical labour market, with significant, though largely not quantified, migration into London. To many international observers, London appears to be the zenith of contrariness. Geographically, the city maintains its manufacturing and service industries in the northern and southern regions, with business, financial and retail districts dominating the centre of London (Sassen, 2001). In 2004, the city and its thirty-two boroughs exhibited anestimated 7,421,228 residents giving London the status of the jointmost populated city in Europe (in addition to Moscow) (Wrigley, 2004), however, the accuracy of population data for the capital is perpetually under debate due to its reliance on resident participation in returning official surveys, and subsequent analyses proposed that the population on Census Day totalled a figure approximating 7.3 million inhabitants. Indeed, the governmental estimation of the city’s populace conducted in 2003 suggested that the official figure is approximately 7,387,900 (Office of National Statistics, 2003a). The population of London is directly and significantly affected and altered by both migration and the natural life-events of birth and death. While the birth and death rate of the city has, in recent decades, remained reasonably stable as a result of the deficit infectious disease and significant military conflict (Office for national Statistics, 2005a), the population is continually and incomparably influenced by migratory trends. London exhibits a disproportionately high demographic of citizens within the 20-44 year old age bracket, a feature directly attributable to inbound domestic and foreign migration. Relying on the official 2001 Census alone, migration figures in the 12 month period prior to the research suggest that Greater London favoured comparably with the remainder of the United Kingdom, both possessing an inward migration equating to approximately 12% of the residential population. The Census indicated that Inner London, however, had experienced a markedly higher migrat ory influx, with approximately 17.5% of the population represented. Similarly, migration from abroad totaled approximately 1.2% of the population for outer London, however, this contrasts significantly with the foreign inbound migration statistics for inner London, which approximate 2.5%. It is, however, imperative to appreciate thatimmigration into the United Kingdom is frequently and substantiallychallenged by illegal entry, and, inevitably, any figures relating tomigration from aboard are conceivably underrepresented. (Office ofNational Statistics, 2001: table KS24) Statistics for the United Kingdom indicate a prevalence of females than males in the population, with an average across age brackets of 50.7%(Office for National Statistics, 2005a) and predominantly more females than males in all age brackets post-30 years. London conforms to this trend, with an average proportion of females at 50.6 per cent. However,the profile of London with regard to the demographics of age, and in contrast with the United Kingdom as a whole, indicates that residents in the capital incline towards younger than average age brackets: the mean age for the United Kingdom is approximately 38.9, compared to 36.5for the resident population of London (Office for National Statistics,2005a). From data collated in 2003, the under-7 and 22-43 year old age bracket are significantly overrepresented in London in comparison to the population of the United Kingdom, however, representation in other age brackets from the London data is appreciably lower, with notably fewer people pr esenting in the 12-15 and 49+ age brackets. From the same 2003 data, approximately 35% of the population of the United Kingdom were placed in the 20-44 year old age bracket, comparable to 44per cent from the residential population of London. This bracket is particularly significant as it is responsible for rates of both economic activity and virtually all births. Within the previous decade, available data indicates that net migration into the United Kingdom averaged approximately 166,000 per annum(Office of National Statistics, 2003a; Office of National Statistics,2003b). Furthermore, between 2004 and 2031 the population of the country is estimated to increase by approximately 7.2 million, with 83per cent of this increase allegedly attributable to immigration (Office for National Statistics, 2005b)). These projections suggest that an estimated 1,003,000 new residential structures will be required for the subsequent 17 year period (Lords Hansard, 2004) to contend with this substantial inbound migration, approximating to 59,000 properties per annum. According to the 2001 Census, the population of the UnitedKingdom’s second largest city, Birmingham, is approximately 977,000residents, and therefore, the projected housing requirements of future immigrants alone are monumental. Seventy per cent of recent immigration from aboard has been to L ondon, however, within the past decade an equilibrium has been achieved, with approximately 100,000 domestic residents vacating London, and relocating to other regions in the United Kingdom, as approximately 100,000 migrants arrive. It is virtually impossible to accurately project for population changes due to illegal immigration, and therefore it is realistic to suggest that the net approximation of 172,000 migrants per annum for the subsequent two decades (2001 to 2021) is a minimum figure. However, without accurate statistics governing the immigration of illegal aliens to the United Kingdom, it is impractical to analyse total demographics migratory patterns. For the domestic population, the deficit in accommodation is currently problematic, however, worst-case scenario predictions suggest that a total housing requirement per annum may be closer to 155,000 – a significant shortfall of 35,000 new residences, even after allowance for demolitions and conversions (Council ofMortgage Lenders, 2003)). Appreciating the requirements of the domestic population in addition to migration, the requirement of accommodation per annum will, allegedly, approximate 200,000 new houses (Hamnett,2003). Subsequently, an incr easing in building construction of approximately 66 per cent will be essential to integrate the increased citizenry into the population. The United Kingdom is, fundamentally, grossly unprepared for the current trends in inbound population migration, predominantly the result of considerably inaccurate assumptions involved in demographic predictions during the 1990s (Wrigley, 2004). These predictions suggested that the inward migration per annum from 1999 would approximate 65,000 individuals, however, data collated at the beginning of the twenty-first century indicated that a conservative figure for inbound migration approximated in excess of twice the originally predicted quantity. The government-commissioned Housing Statistics report illustrates the direct correlation between migration and significant alterations of population levels and structure, and calculated that an adjustment of plus or minus 40,000 in inbound migration per annum results in a difference in adult residential population by 2021 of approximately plus or minus 870,000 (Office for National Statistics, 2005b) With the exception of disease and epidemic control, in the twenty-first century the government has negligible control over natural life-events, such as birth and death, however, administration of population changes relating to inbound migrationpatterns are possible, thereby directly influencing the housing requirements of the United Kingdom. Despite the limited projection of65,000 inbound migrants per annum, government estimations suggest that, between 1996 and 2021, approximately 700,000 new households would be created as a result of migration (Office of National Statistics, 2003b) The financial implications of migration and housing are numerous.Currently, the cost of accommodation is unprecedentedly high, particularly for those in lower income brackets, which invariably include labour forces essential to the construction and manufacturing industries. In recent decades the political reaction to this conundrum involved the international recruitment of workers (Angrist and Kugler,2003), however, this has essentially resulted in an impasse: a further increase in the demand for accommodation and encouraging an outward migration of the crucial labour force to other regions of the UnitedKingdom and, thus, necessitating the international recruitment of even more employees. It is plausible to assume that inbound migration into London will continue to increase in the foreseeable future (Office of NationalStatistics, 2005b). Principally, this prediction is a result of the2004 admittance and inclusion of previously Communist nations into the European Union, an event which has the potential to increase in the quantity of legally-issued work permits, thereby encouraging the migration to London of citizens from these new EU member states.Independent estimates suggest that, should this prediction be realised, inbound migration to London may rise by between 20 and 25 per cent,thus further increasing the pressure on the currently inadequate housing market, potentially doubling the requirement for new accommodation from immigration alone from approximately one million new homes to a figure close to two million (Council of Mortgage Lenders,2003). During the previous four decades, however, rates of construction with regard to new houses have significantly diminishe d. Throughout the1960’s, new housing projects attained a pinnacle of approximately350,000 per annum, however, the current rate of house building falls below 150,000; recognising the quantity of annual demolitions, the net quantity of new housing projects corresponds to a figure closer to120,000 (Office of the Deputy Prime Minister, 2003). Literature reviewThe majority of studies relating to migratory patterns, impact on society and the requirement of associated provisions have been largely undertaken by governmental bodies. However, several independent analyses indicate that the predictions of the government are fundamentally inaccurate due to the substantial error margin incurred via illegal migratory patterns, of both domestic residents and those immigrating from overseas (Dustmann et al., 2005). According to articles published in The Economist, London has absorbed approximately680,000 migrants from overseas without an explicit and visible loss of countryside or heritage areas (Hatton and Tani, 2005). Partially, this is the result of the redevelopment of disused industrial sites with previously scant residential areas, such as the Docklands. However, it must also be appreciated that migration to the city has resulted in an exponential rise in the price of land and property in London, in comparison to the rest of the United Kingdom, encouraging the indigenous population to take advantage of this market boom, sell property and relocate elsewhere. The effects of domestic and international migration on employment and associated finances are potentially underestimated (Hatton and Tani,2005). The relative equilibrium between the influx of migrants and there locating outbound indigenous population may mask, at a local level, the economic and employment-related ramifications of migration, however, its significance to the economy of the entire country remains considerable. An equivalent analysis of the migratory patterns and their associated concerns in the United States by Borjas (2003) indicates that the displacement of an indigenous population is an essential apparatus to encourage the dispersal of the effects of migration, thereby restricting any negative impacts from affecting solitary locations. However, this assessment is contradicted in a similar study conducted by Card (2001). Within the United Kingdom, this issue has been analysed throughout two decades and reported by Hattonand Tani (2005), with a reliance on data accumul ated from eleven regions via the National Health Service Register and the International Passenger Survey. Conclusively, Hatton and Tani suggest that the effects of immigration are diffused beyond the immediately affected region, with an associated flow of migrants between regions; the original settlement of inbound migrants and the subsequent displacement of prior inhabitants (Hatton and Tani, 2005). Unsurprisingly, these effects are not restricted to the tangible and readily visible issues surrounding accommodation, but also impact on regional and national economies, the religious and cultural structure of society, demographics relating to language, and employment. The consequence of migration on both the employment and housing markets involve significantly intensified competition, throughout the region and, eventually, throughout the country (Hatton and Tani, 2005). With a focus on London specifically, current data suggest that approximately forty-five inhabitants are routinely di splaced by the inward migration of one hundred migrants, and, therefore, displacement is particularly concentrated in locations experiencing significant immigration. However, data compiled and analysed by various authors, both academic and governmental, are intrinsically limited by the relevance of the sources used, particularly with regard to the lack of accurate data relating to illegal migration, and therefore many studies are ultimately considered to be statistically insignificant. This is an unfortunate restriction applicable to any study assessing demographics,with a substantial proportion of the potential target population in accessible and virtually invisible. It is, therefore, imperative to acknowledge these limitations and present any such population study as representative only of the visible, official public. The quantity of households in London declined considerably during the1970s, however, this trend has since reversed and the inclination is predicted to increase exponentially. The Greater London Authority estimates that the increase in population, as a result of both natural life events and migration, will occur at a rate unprecedented sinceWorld War Two (Greater London Authority and the Mayor of London, 2001).The change in social profile of the United Kingdom in the latter half of the twentieth century, including the prevalence for divorce and single habitation, inevitably attributed to the increase in population, however, these were not the primary causes. Though natural patterns and growth contributes to a large proportion of the population increase in London, the recent surge in numbers of households in the capital is a direct result of inbound migration. This paper details the accumulation of data from a variety of reports conducted into the examination of the population of Londo n. The majority of these studies demonstrate the significant correlation between migration patterns, accessibility of employment, formation of households, property prices and income levels.When assessing the inbound migration of residents, particularly within specific boroughs, it is virtually obligatory to also examine corresponding local labour markets and the resultant displacement of sections of the population. The state of the housing market and its demand within London is specifically a matter of growth: growth of the population, particularly driven by inward migration, which directly drives the growth and development of households, which, in turn, results in the growth of the housing market and an increased necessity for new properties in the locality. As a result of this demand for available residential properties within London, many residents have cashed in on the remunerative housing market, and subsequently investments in housing have yielded considerable profits. The demand for accommodation located in the South East of England, and London specifically, as a result of both domestic and international migration, is currently surpassing the available supply. The cost of buying a property, for first-time buyers in particular, is far in excess of funds accessible to the majority of citizens; this is a substantial problem for duel-income couples of reasonably sufficient earnings, however, the difficulty is exacerbated for individuals on low incomes and from unprivileged backgrounds. In particular, the economical reality of buying properties is of concern to the skilled labour force, and is a problem aggravated by the inflationary affects of increased regional population through migration. Subsequently, a large proportion of the population, particularly in the relatively youthful populace of London, is reliant on the rental market for accommodation; a sector which has proven to be disproportionately expensive. Similarly, the homeless population is considered to be an increasing concern, particularly within city locations, and with an estimated 85,000 households allocated refuge in temporary accommodation in 2002; approximately 65% of these families included children, and the incommensurate statistical representation of ethnic minorities in these figures is significant (Office of the DeputyPrime Minister, 2003). The projected dispersion of new households within the United Kingdom is asymmetrical, particularly throughout England (table 1) with the predominant concentration of 19.4% in the South East of the country, comparable to the corresponding estimation for the North East at 6.4%. (Table 1) Office of National Statistics (2003b) Revised international migration estimates 1992-2001. London, Office of National Statistics Calculating via the estimated prediction of 172,000 inbound migrants per annum, and appreciating the requirement for one million supplementary residential properties, the forecasted profusion of households and percentage increase in each region impacted by net migration indicates that London will experience an increase of four times that of the North East (table 2). These data suggest that London is significantly more attractive as a settlement location than any other location in England, and will, by extrapolation, incur the majority of the burden for accommodation, further impacting on the current rental market. However, the theoretical impingement of such an influx of migrants is incontrovertibly extensive, and, in practice, the probable response from London would involve the outward migration of the indigenous population to less densely populated regions of the United Kingdom. Such a movement of residents, however, would subsequently confer a significant economical, political and social influence on London. (Table 2) Office of National Statistics (2003b) Revised international migration estimates 1992-2001. London, Office of National Statistics (Table 3) Office of the Deputy Prime Minister (2003) Sustainable Communities: Building for the Future. London, ODPM A more realistic consequence, however, involves the proportional distribution of population increase following inbound migration at an annual rate of 172,000 (table 3). Following these calculation, it is possible to suggest that the one million additional residential properties necessary to accommodate migrants would be dispersed throughout the country relative to the principal projections calculated by the Office of the Deputy Prime Minister, therefore implying that the quantities of new houses required would involve the construction of a further 25 per cent of dwellings throughout the South of England during the following two decades (Attanasio, et al., 2005). However, this region currently exhibits the highest house prices, the most densely populated residential areas and the least quantity of unoccupied dwellings. The government’s report analysing Sustainable Communities(Office of the Deputy Prime Minister, 2003) concludes that a vast quantities of actions are required to respond adequately to the projected requirement for accommodation in the twenty-first century,including a reform of the previously inefficient and ineffective planning system, and the development of the so-called ‘growth areas’located in the London/Stanstead/Cambridge corridor (LSC), the Thames Gateway, Ashford and Milton Keynes (Office of the Deputy PrimeMinister, 2003). By 2031, a possible 803,000 new dwellings are planned throughout the ‘growth area’, with the majority located in Milton Keynes and LSC regions (370,000 and 322,000 respectively). However, principal projections of households are dependent on the assumptionthat the inbound migration to the United Kingdom is restricted to an approximate figure of 65,000 per annum. If, therefore, net migrationis, in actuality, closer to the suspected figure of 172,000, the increase in required new dwellings for migrants alone will equate to a figure approximating 430,000 (Attanasio, et al., 2005). The United Kingdom differs from the majority of European countries in that each individual city is responsible for providing their own population figures. Many other nations utilise commuter statistics to determine national urban population data, however, the United Kingdom’sreluctance to employ these statistics continually results in complication and perplexity with regard to the definition and presentation of accurate population statistics for London and its region. In addition, confusion exists over the physical parameters of‘London’, ‘Greater London’ and the metropolitan district, resulting in an abundance of erroneous statements and conclusions regarding the demographics of the capital. In 2001, the Greater London Authority recognised the significance of the developing patterns controlling the population of London and the inaccuracies surrounding demographic studies, and subsequently conducted an official analysis of migratory and housing trends. The panel concluded that household and property statistics were previously unsound, and established that London demographics were manipulated by a variety of disparate determinants, with particular significance attributed to domestic and international migratory trends, culturally determined differential household patterns, contrasting housing aspirations dependent on age bracket, and the disproportionately high prices and scant availability of property in the capital (Greater London Authority and the Mayor of London,2001). From varying studies it is possible to determine that the increase in the rate of population growth is in excess of the current and predicted supply of accommodation. Microcosmic analysis between boroughs suggests that the differential migration of London, in comparison with the remainder of the United Kingdom, is also replicated at municipal levels. The demographic profile of London indicates a remarkable diversity in ethnicity of the resident population. Approximately seventy-eight percent of the United Kingdom’s black African population resides in London, with representation of the black Caribbean populace currently standing at sixty-one per cent, and in excess of half of the British population of Bangladeshis reside in the capital (Dobson et al., 2001).When analysing the population of a capital city it is imperative to acknowledge the ethnic profile due to the associated impoverished state of both the residents themselves and their communities: a significant majority of London’s ethnic population experiences below average incomes, poorer standards of habitation and poorer health when compared with the general population of the United Kingdom (Philips and Philips,1998). The Borough of Kensington and Chelsea, London, is considered to be affluent, progressive and prosperous, with a substantial population density in comparison to all other London boroughs. Kensington and Chelsea presents a total population of 158,919 citizens and a population density of people per hectare of 131.01 (Merriman, 2003).Contrastingly, Lambeth is a borough afflicted by generic poverty, low income households and social deprivation, however, its population density is considerably less than that of Kensington and Chelsea, currently at 99.42 people per hectare. Despite the relatively meager distribution of people, however, the population of Lambeth is considerable, at approximately 270,500 registered citizens (Thrift,1994), and results in Lambeth being the largest inner London borough.Though stricken with relatively significant levels of poverty, Lambeth enjoys one of the most culturally and socially diverse communities within the United Kingdom (Rex and Montserrat Guibernau i B erdun,1997). Ethnic minorities are well-represented within the Borough, with current data indicating that twenty-five percent of the Lambeth population consider themselves as black and four percent declaring their ethnicity as from the Indian Subcontinent; approximately thirty-four per cent of the residential population in Lambeth are from ethnic minorities (Philips and Philips, 1998). The borough boasts the largest proportion of black Caribbean citizens in comparison with all other districts, and possesses the third largest representation of black Africans in London (Office for National Statistics, 2005b).According to the 2001 Census, 62% of Lambeth’s population considers themselves white, with black Caribbean and black African residents equally represented at approximately 12% of the population of the borough. Though not considered particularly densely populated in comparison with other inner London boroughs, with regard to residency, only thirty-seven per cent of the distr ict’s population consider themselves owner-occupiers. Despite the considerable ethnic medley represented in the borough, Lambeth has, in recent years, been accused of over-enthusiastically resorting to pol Analysis of Migrants in London Analysis of Migrants in London The capital of both England and the United Kingdom, throughout the previous two millennia London has proven to be an internationally significant political, cultural and commercial epicentre, particularly with regard to the recent phenomenon of globalisation. The population of London totals approximately seven million residents, the metropolitan area of which includes in excess of twelve million people. Its official formation dates to the first century AD, wherebyLondinium enjoyed the position of the capital of the Roman Empire in the province of Britannia (Anderson, 1996): by the eighteenth century London was considered the largest city in the world and the nucleus of the British Empire. London has long been a magnet for migrants, both domestic andinternational. The capital city has, for centuries, enjoyed a somewhatdelicate relationship with many cultures, religions and faiths, andwith a resident population representative of predominant globalnationalities (Sassen, 2001). In excess of two hundred languages arespoken in the capital, indicative of the importance of the city as anucleus for the immigration of refugees and migrants throughouthistory. The medieval era was a significantly active period for thesettlement of migrants in London, particularly with immigrants fromEurope. Though encouraged by William the Conqueror, in the eleventh andtwelfth centuries, to relocate to England, the Jewish population weresubsequently ejected from the country during the thirteenth century(Montefiore Hyamson, 2001). The majority of the capital’s international trade was controlled andmonopolised by the foreign merchants, themselves immigrants to thecity, and, as in the twentieth century, history has witnessed thedevelopment of specific industries and trades by the skilled foreignmigrants relocating to London. The presence of black minorities in thecity has been felt since the Tudor period, and, though many arrived asfree citizens, the slave trade in Africa consequentially increased theblack population of London significantly following the 1570s (Houston,1996). The metamorphosis of predominant religion in England, followingthe country’s estrangement from the Catholic Church, resulted in themigration of a momentous quantity of persecuted Protestant refugeesfrom the Continent, the majority of which settled in London. Fourcenturies later, the Second World War culminated in the shortage ofcapable workers in the capital, and encouraged the migration of labourto London from Europe: until t he early 1960s, England was active in thecolonies of the West Indies and India, recruiting labour for the worstaffected areas of the United Kingdom. Subsequently, British citizensfrom colonial nations, such as those Cypriot citizens dispossessed bythe invasion of Turkey, have sought refuge in the capital, and the cityremains a sanctuary for foreign citizens living in fear or persecutedby problematic regimes. In addition, and similar to many capitalcities, London attracts many domestic migrants from across the UK, asignificant number of which augment the homeless population of theregion. In the twentieth century, the continual influx of a variety ofcultures, ethnicities and religions has resulted in a capital city thatis extremely diverse, energetic and dynamic (Kymlicka, 1996). London iscurrently one of the most substantial cities, with a total land area of1,584 km2, and is considered the most heavily populated city in Europewith approximately 7.4 million inhabitants and a ratio of approximately4,665 individuals per km2; in the European Union, London is third onlyto Paris and Brussels with regard to population density figures(Kershen, 1997). As such, it is unremarkable, therefore, that a rapidlychanging population structure should affect and impinge upon both theeconomy and housing market. According to recent research conducted bythe Royal Institution of Chartered Surveyors, rental costs areincreasingly exponentially as a result of the significantly high demandfor property (HM Treasury and Office of the Deputy Prime Minister,2005). This paper will attempt to review the increase in immigration toLondon, specifically contrast data from two economically and culturallycontrasting boroughs, explicitly Kensington and Lambeth. The paper willalso assess the economic effects of migration to the city, particularlywith regard to the associated increase in rental costs and deficienciesin the housing market. Table 1: Household projections (based on principal projections). Officeof National Statistics (2003b) Revised international migrationestimates 1992-2001. London, Office of National Statistics Table 2: Household projections (based on 172,000 per annum net migration): regional spread based on regional net overseas inward migration rates. Office of National Statistics (2003b) Revised international migration estimates 1992-2001. London, Office of National Statistics Table 3: Household projections (based on 172,000 per annum netmigration): regional spread of increases as per the principal projections. Office of the Deputy Prime Minister (2003) SustainableCommunities: Building for the Future. London, ODPM Table 4: Greater London migration 1991-2001, in thousands. Office of national Statistics (2003b) Revised international migration estimates1992-2001. London, Office of National Statistics The arrival the Normans to Britain, and their subsequent invasion, heralded a new era of political, religious and economic migrations to the United Kingdom. The anti-Semitic sentiments throughout the continent encouraged the migration of Jewish merchants and craftsmen to London, though the Jewish communities remained purposefully insular and burial provisions were restricted to a single Jewish cemetery until1177 (Montefiore Hyamson, 2001). The seemingly global opinion of London as a political and religious refuge for the persecuted, the displaced and the dispossessed has continued for a further millennium, and subsequently, the capital has evolved into a multi-cultural,multi-ethnicity amalgamation that appears irresistible to many domestic and foreign migrants into the twenty-first century (Kymlicka, 1996). London’s reputation as a quintessentially global city, considered by some commentators to be the most international city in the world, can trace its history to its relative tolerance towards culturally diverse residents; a phenomenon which was emphasised during the post-colonial migration of British citizens from former Empire nations (Favell,2001). In addition, the latter decades of the twentieth century witnessed remarkable exoduses from the ecumenical labour market, with significant, though largely not quantified, migration into London. To many international observers, London appears to be the zenith of contrariness. Geographically, the city maintains its manufacturing and service industries in the northern and southern regions, with business, financial and retail districts dominating the centre of London (Sassen, 2001). In 2004, the city and its thirty-two boroughs exhibited anestimated 7,421,228 residents giving London the status of the jointmost populated city in Europe (in addition to Moscow) (Wrigley, 2004), however, the accuracy of population data for the capital is perpetually under debate due to its reliance on resident participation in returning official surveys, and subsequent analyses proposed that the population on Census Day totalled a figure approximating 7.3 million inhabitants. Indeed, the governmental estimation of the city’s populace conducted in 2003 suggested that the official figure is approximately 7,387,900 (Office of National Statistics, 2003a). The population of London is directly and significantly affected and altered by both migration and the natural life-events of birth and death. While the birth and death rate of the city has, in recent decades, remained reasonably stable as a result of the deficit infectious disease and significant military conflict (Office for national Statistics, 2005a), the population is continually and incomparably influenced by migratory trends. London exhibits a disproportionately high demographic of citizens within the 20-44 year old age bracket, a feature directly attributable to inbound domestic and foreign migration. Relying on the official 2001 Census alone, migration figures in the 12 month period prior to the research suggest that Greater London favoured comparably with the remainder of the United Kingdom, both possessing an inward migration equating to approximately 12% of the residential population. The Census indicated that Inner London, however, had experienced a markedly higher migrat ory influx, with approximately 17.5% of the population represented. Similarly, migration from abroad totaled approximately 1.2% of the population for outer London, however, this contrasts significantly with the foreign inbound migration statistics for inner London, which approximate 2.5%. It is, however, imperative to appreciate thatimmigration into the United Kingdom is frequently and substantiallychallenged by illegal entry, and, inevitably, any figures relating tomigration from aboard are conceivably underrepresented. (Office ofNational Statistics, 2001: table KS24) Statistics for the United Kingdom indicate a prevalence of females than males in the population, with an average across age brackets of 50.7%(Office for National Statistics, 2005a) and predominantly more females than males in all age brackets post-30 years. London conforms to this trend, with an average proportion of females at 50.6 per cent. However,the profile of London with regard to the demographics of age, and in contrast with the United Kingdom as a whole, indicates that residents in the capital incline towards younger than average age brackets: the mean age for the United Kingdom is approximately 38.9, compared to 36.5for the resident population of London (Office for National Statistics,2005a). From data collated in 2003, the under-7 and 22-43 year old age bracket are significantly overrepresented in London in comparison to the population of the United Kingdom, however, representation in other age brackets from the London data is appreciably lower, with notably fewer people pr esenting in the 12-15 and 49+ age brackets. From the same 2003 data, approximately 35% of the population of the United Kingdom were placed in the 20-44 year old age bracket, comparable to 44per cent from the residential population of London. This bracket is particularly significant as it is responsible for rates of both economic activity and virtually all births. Within the previous decade, available data indicates that net migration into the United Kingdom averaged approximately 166,000 per annum(Office of National Statistics, 2003a; Office of National Statistics,2003b). Furthermore, between 2004 and 2031 the population of the country is estimated to increase by approximately 7.2 million, with 83per cent of this increase allegedly attributable to immigration (Office for National Statistics, 2005b)). These projections suggest that an estimated 1,003,000 new residential structures will be required for the subsequent 17 year period (Lords Hansard, 2004) to contend with this substantial inbound migration, approximating to 59,000 properties per annum. According to the 2001 Census, the population of the UnitedKingdom’s second largest city, Birmingham, is approximately 977,000residents, and therefore, the projected housing requirements of future immigrants alone are monumental. Seventy per cent of recent immigration from aboard has been to L ondon, however, within the past decade an equilibrium has been achieved, with approximately 100,000 domestic residents vacating London, and relocating to other regions in the United Kingdom, as approximately 100,000 migrants arrive. It is virtually impossible to accurately project for population changes due to illegal immigration, and therefore it is realistic to suggest that the net approximation of 172,000 migrants per annum for the subsequent two decades (2001 to 2021) is a minimum figure. However, without accurate statistics governing the immigration of illegal aliens to the United Kingdom, it is impractical to analyse total demographics migratory patterns. For the domestic population, the deficit in accommodation is currently problematic, however, worst-case scenario predictions suggest that a total housing requirement per annum may be closer to 155,000 – a significant shortfall of 35,000 new residences, even after allowance for demolitions and conversions (Council ofMortgage Lenders, 2003)). Appreciating the requirements of the domestic population in addition to migration, the requirement of accommodation per annum will, allegedly, approximate 200,000 new houses (Hamnett,2003). Subsequently, an incr easing in building construction of approximately 66 per cent will be essential to integrate the increased citizenry into the population. The United Kingdom is, fundamentally, grossly unprepared for the current trends in inbound population migration, predominantly the result of considerably inaccurate assumptions involved in demographic predictions during the 1990s (Wrigley, 2004). These predictions suggested that the inward migration per annum from 1999 would approximate 65,000 individuals, however, data collated at the beginning of the twenty-first century indicated that a conservative figure for inbound migration approximated in excess of twice the originally predicted quantity. The government-commissioned Housing Statistics report illustrates the direct correlation between migration and significant alterations of population levels and structure, and calculated that an adjustment of plus or minus 40,000 in inbound migration per annum results in a difference in adult residential population by 2021 of approximately plus or minus 870,000 (Office for National Statistics, 2005b) With the exception of disease and epidemic control, in the twenty-first century the government has negligible control over natural life-events, such as birth and death, however, administration of population changes relating to inbound migrationpatterns are possible, thereby directly influencing the housing requirements of the United Kingdom. Despite the limited projection of65,000 inbound migrants per annum, government estimations suggest that, between 1996 and 2021, approximately 700,000 new households would be created as a result of migration (Office of National Statistics, 2003b) The financial implications of migration and housing are numerous.Currently, the cost of accommodation is unprecedentedly high, particularly for those in lower income brackets, which invariably include labour forces essential to the construction and manufacturing industries. In recent decades the political reaction to this conundrum involved the international recruitment of workers (Angrist and Kugler,2003), however, this has essentially resulted in an impasse: a further increase in the demand for accommodation and encouraging an outward migration of the crucial labour force to other regions of the UnitedKingdom and, thus, necessitating the international recruitment of even more employees. It is plausible to assume that inbound migration into London will continue to increase in the foreseeable future (Office of NationalStatistics, 2005b). Principally, this prediction is a result of the2004 admittance and inclusion of previously Communist nations into the European Union, an event which has the potential to increase in the quantity of legally-issued work permits, thereby encouraging the migration to London of citizens from these new EU member states.Independent estimates suggest that, should this prediction be realised, inbound migration to London may rise by between 20 and 25 per cent,thus further increasing the pressure on the currently inadequate housing market, potentially doubling the requirement for new accommodation from immigration alone from approximately one million new homes to a figure close to two million (Council of Mortgage Lenders,2003). During the previous four decades, however, rates of construction with regard to new houses have significantly diminishe d. Throughout the1960’s, new housing projects attained a pinnacle of approximately350,000 per annum, however, the current rate of house building falls below 150,000; recognising the quantity of annual demolitions, the net quantity of new housing projects corresponds to a figure closer to120,000 (Office of the Deputy Prime Minister, 2003). Literature reviewThe majority of studies relating to migratory patterns, impact on society and the requirement of associated provisions have been largely undertaken by governmental bodies. However, several independent analyses indicate that the predictions of the government are fundamentally inaccurate due to the substantial error margin incurred via illegal migratory patterns, of both domestic residents and those immigrating from overseas (Dustmann et al., 2005). According to articles published in The Economist, London has absorbed approximately680,000 migrants from overseas without an explicit and visible loss of countryside or heritage areas (Hatton and Tani, 2005). Partially, this is the result of the redevelopment of disused industrial sites with previously scant residential areas, such as the Docklands. However, it must also be appreciated that migration to the city has resulted in an exponential rise in the price of land and property in London, in comparison to the rest of the United Kingdom, encouraging the indigenous population to take advantage of this market boom, sell property and relocate elsewhere. The effects of domestic and international migration on employment and associated finances are potentially underestimated (Hatton and Tani,2005). The relative equilibrium between the influx of migrants and there locating outbound indigenous population may mask, at a local level, the economic and employment-related ramifications of migration, however, its significance to the economy of the entire country remains considerable. An equivalent analysis of the migratory patterns and their associated concerns in the United States by Borjas (2003) indicates that the displacement of an indigenous population is an essential apparatus to encourage the dispersal of the effects of migration, thereby restricting any negative impacts from affecting solitary locations. However, this assessment is contradicted in a similar study conducted by Card (2001). Within the United Kingdom, this issue has been analysed throughout two decades and reported by Hattonand Tani (2005), with a reliance on data accumul ated from eleven regions via the National Health Service Register and the International Passenger Survey. Conclusively, Hatton and Tani suggest that the effects of immigration are diffused beyond the immediately affected region, with an associated flow of migrants between regions; the original settlement of inbound migrants and the subsequent displacement of prior inhabitants (Hatton and Tani, 2005). Unsurprisingly, these effects are not restricted to the tangible and readily visible issues surrounding accommodation, but also impact on regional and national economies, the religious and cultural structure of society, demographics relating to language, and employment. The consequence of migration on both the employment and housing markets involve significantly intensified competition, throughout the region and, eventually, throughout the country (Hatton and Tani, 2005). With a focus on London specifically, current data suggest that approximately forty-five inhabitants are routinely di splaced by the inward migration of one hundred migrants, and, therefore, displacement is particularly concentrated in locations experiencing significant immigration. However, data compiled and analysed by various authors, both academic and governmental, are intrinsically limited by the relevance of the sources used, particularly with regard to the lack of accurate data relating to illegal migration, and therefore many studies are ultimately considered to be statistically insignificant. This is an unfortunate restriction applicable to any study assessing demographics,with a substantial proportion of the potential target population in accessible and virtually invisible. It is, therefore, imperative to acknowledge these limitations and present any such population study as representative only of the visible, official public. The quantity of households in London declined considerably during the1970s, however, this trend has since reversed and the inclination is predicted to increase exponentially. The Greater London Authority estimates that the increase in population, as a result of both natural life events and migration, will occur at a rate unprecedented sinceWorld War Two (Greater London Authority and the Mayor of London, 2001).The change in social profile of the United Kingdom in the latter half of the twentieth century, including the prevalence for divorce and single habitation, inevitably attributed to the increase in population, however, these were not the primary causes. Though natural patterns and growth contributes to a large proportion of the population increase in London, the recent surge in numbers of households in the capital is a direct result of inbound migration. This paper details the accumulation of data from a variety of reports conducted into the examination of the population of Londo n. The majority of these studies demonstrate the significant correlation between migration patterns, accessibility of employment, formation of households, property prices and income levels.When assessing the inbound migration of residents, particularly within specific boroughs, it is virtually obligatory to also examine corresponding local labour markets and the resultant displacement of sections of the population. The state of the housing market and its demand within London is specifically a matter of growth: growth of the population, particularly driven by inward migration, which directly drives the growth and development of households, which, in turn, results in the growth of the housing market and an increased necessity for new properties in the locality. As a result of this demand for available residential properties within London, many residents have cashed in on the remunerative housing market, and subsequently investments in housing have yielded considerable profits. The demand for accommodation located in the South East of England, and London specifically, as a result of both domestic and international migration, is currently surpassing the available supply. The cost of buying a property, for first-time buyers in particular, is far in excess of funds accessible to the majority of citizens; this is a substantial problem for duel-income couples of reasonably sufficient earnings, however, the difficulty is exacerbated for individuals on low incomes and from unprivileged backgrounds. In particular, the economical reality of buying properties is of concern to the skilled labour force, and is a problem aggravated by the inflationary affects of increased regional population through migration. Subsequently, a large proportion of the population, particularly in the relatively youthful populace of London, is reliant on the rental market for accommodation; a sector which has proven to be disproportionately expensive. Similarly, the homeless population is considered to be an increasing concern, particularly within city locations, and with an estimated 85,000 households allocated refuge in temporary accommodation in 2002; approximately 65% of these families included children, and the incommensurate statistical representation of ethnic minorities in these figures is significant (Office of the DeputyPrime Minister, 2003). The projected dispersion of new households within the United Kingdom is asymmetrical, particularly throughout England (table 1) with the predominant concentration of 19.4% in the South East of the country, comparable to the corresponding estimation for the North East at 6.4%. (Table 1) Office of National Statistics (2003b) Revised international migration estimates 1992-2001. London, Office of National Statistics Calculating via the estimated prediction of 172,000 inbound migrants per annum, and appreciating the requirement for one million supplementary residential properties, the forecasted profusion of households and percentage increase in each region impacted by net migration indicates that London will experience an increase of four times that of the North East (table 2). These data suggest that London is significantly more attractive as a settlement location than any other location in England, and will, by extrapolation, incur the majority of the burden for accommodation, further impacting on the current rental market. However, the theoretical impingement of such an influx of migrants is incontrovertibly extensive, and, in practice, the probable response from London would involve the outward migration of the indigenous population to less densely populated regions of the United Kingdom. Such a movement of residents, however, would subsequently confer a significant economical, political and social influence on London. (Table 2) Office of National Statistics (2003b) Revised international migration estimates 1992-2001. London, Office of National Statistics (Table 3) Office of the Deputy Prime Minister (2003) Sustainable Communities: Building for the Future. London, ODPM A more realistic consequence, however, involves the proportional distribution of population increase following inbound migration at an annual rate of 172,000 (table 3). Following these calculation, it is possible to suggest that the one million additional residential properties necessary to accommodate migrants would be dispersed throughout the country relative to the principal projections calculated by the Office of the Deputy Prime Minister, therefore implying that the quantities of new houses required would involve the construction of a further 25 per cent of dwellings throughout the South of England during the following two decades (Attanasio, et al., 2005). However, this region currently exhibits the highest house prices, the most densely populated residential areas and the least quantity of unoccupied dwellings. The government’s report analysing Sustainable Communities(Office of the Deputy Prime Minister, 2003) concludes that a vast quantities of actions are required to respond adequately to the projected requirement for accommodation in the twenty-first century,including a reform of the previously inefficient and ineffective planning system, and the development of the so-called ‘growth areas’located in the London/Stanstead/Cambridge corridor (LSC), the Thames Gateway, Ashford and Milton Keynes (Office of the Deputy PrimeMinister, 2003). By 2031, a possible 803,000 new dwellings are planned throughout the ‘growth area’, with the majority located in Milton Keynes and LSC regions (370,000 and 322,000 respectively). However, principal projections of households are dependent on the assumptionthat the inbound migration to the United Kingdom is restricted to an approximate figure of 65,000 per annum. If, therefore, net migrationis, in actuality, closer to the suspected figure of 172,000, the increase in required new dwellings for migrants alone will equate to a figure approximating 430,000 (Attanasio, et al., 2005). The United Kingdom differs from the majority of European countries in that each individual city is responsible for providing their own population figures. Many other nations utilise commuter statistics to determine national urban population data, however, the United Kingdom’sreluctance to employ these statistics continually results in complication and perplexity with regard to the definition and presentation of accurate population statistics for London and its region. In addition, confusion exists over the physical parameters of‘London’, ‘Greater London’ and the metropolitan district, resulting in an abundance of erroneous statements and conclusions regarding the demographics of the capital. In 2001, the Greater London Authority recognised the significance of the developing patterns controlling the population of London and the inaccuracies surrounding demographic studies, and subsequently conducted an official analysis of migratory and housing trends. The panel concluded that household and property statistics were previously unsound, and established that London demographics were manipulated by a variety of disparate determinants, with particular significance attributed to domestic and international migratory trends, culturally determined differential household patterns, contrasting housing aspirations dependent on age bracket, and the disproportionately high prices and scant availability of property in the capital (Greater London Authority and the Mayor of London,2001). From varying studies it is possible to determine that the increase in the rate of population growth is in excess of the current and predicted supply of accommodation. Microcosmic analysis between boroughs suggests that the differential migration of London, in comparison with the remainder of the United Kingdom, is also replicated at municipal levels. The demographic profile of London indicates a remarkable diversity in ethnicity of the resident population. Approximately seventy-eight percent of the United Kingdom’s black African population resides in London, with representation of the black Caribbean populace currently standing at sixty-one per cent, and in excess of half of the British population of Bangladeshis reside in the capital (Dobson et al., 2001).When analysing the population of a capital city it is imperative to acknowledge the ethnic profile due to the associated impoverished state of both the residents themselves and their communities: a significant majority of London’s ethnic population experiences below average incomes, poorer standards of habitation and poorer health when compared with the general population of the United Kingdom (Philips and Philips,1998). The Borough of Kensington and Chelsea, London, is considered to be affluent, progressive and prosperous, with a substantial population density in comparison to all other London boroughs. Kensington and Chelsea presents a total population of 158,919 citizens and a population density of people per hectare of 131.01 (Merriman, 2003).Contrastingly, Lambeth is a borough afflicted by generic poverty, low income households and social deprivation, however, its population density is considerably less than that of Kensington and Chelsea, currently at 99.42 people per hectare. Despite the relatively meager distribution of people, however, the population of Lambeth is considerable, at approximately 270,500 registered citizens (Thrift,1994), and results in Lambeth being the largest inner London borough.Though stricken with relatively significant levels of poverty, Lambeth enjoys one of the most culturally and socially diverse communities within the United Kingdom (Rex and Montserrat Guibernau i B erdun,1997). Ethnic minorities are well-represented within the Borough, with current data indicating that twenty-five percent of the Lambeth population consider themselves as black and four percent declaring their ethnicity as from the Indian Subcontinent; approximately thirty-four per cent of the residential population in Lambeth are from ethnic minorities (Philips and Philips, 1998). The borough boasts the largest proportion of black Caribbean citizens in comparison with all other districts, and possesses the third largest representation of black Africans in London (Office for National Statistics, 2005b).According to the 2001 Census, 62% of Lambeth’s population considers themselves white, with black Caribbean and black African residents equally represented at approximately 12% of the population of the borough. Though not considered particularly densely populated in comparison with other inner London boroughs, with regard to residency, only thirty-seven per cent of the distr ict’s population consider themselves owner-occupiers. Despite the considerable ethnic medley represented in the borough, Lambeth has, in recent years, been accused of over-enthusiastically resorting to pol

Grotesque View of the British Society in Howard’s End and Women in Love

Grotesque View of the British Society in Howard’s End and Women in Love Eleanor Roosevelt once said that â€Å"a little simplification would be the first step toward rational living.† (Heartquotes.net) After reading Howard’s End and Women in Love, by E.M. Forster and D.H. Lawrence respectively, it has become quite clear that a little simplification could do the characters of both novels a great deal of good. In these â€Å"condition of England† novels, the ideas of love and marriage, how industrialization has affected British life and the revolution of women’s rights are all presented, analyzed, and even criticized by both authors. However, if one digs deeper, there are less obvious themes which make up the background of each story. Perhaps the most colorful background detail of each author’s portrait of England is the extreme intellectualism displayed particularly by the characters of the upper class. Through both of these pieces, it is revealed that the characters’ analytical approach to life paralyzes the ir ability to take action, has social ramifications, and has a potent effect on the attitudes the characters hold toward love. The importance of discussing how to help society is undeniable. It is fair to say that those who belong in the â€Å"haves† category have a certain moral obligation to provide some aid to those in the â€Å"have nots† category. The paradox comes in when the discussion of how to relieve the poor takes the place of taking that action. A fine example of this paralyzing intellect can be seen in Margaret and Helen from Howard’s End, as they engage in discourse regarding the poor with other members of the elite. The discussion of whether or not giving money to the poor â€Å"would be pauperizing them† (For... ... Whether the characters of Howard’s End and Women in Love have a hard time just loving another person, are paralyzed in action, or affected socially, it is clear that the new intellectualism portrayed in both novels muddles the beauty of their lives’ pictures. Instead of creating a simple, yet elegant portrait of English life, the characters of both novels allow their over-meditation to add blotches of undesirable color to their picture. Instead of a stunning depiction of England’s state, Forster and Lawrence provide the audience with a gaudy, grotesque view of British society. Though the intelligence of the upper-class may give the appearance of a more rational society, it is obvious that the characters if Howard’s End and Women in Love could live more balanced lives if they would, simply, simplify. Works Cited Heartquotes.net. HeartMath LLC. 2004.

Student: Internal Control and Battery Operated Pocket

1. ACCOUNTANCY AND BUSINESS STASTICS Part-I : THEORY & PRACTICE OF AUDITING Min. Pass marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 1. Auditing : Meaning, Objects, Fraud, errors : Book-keeping, Accounting and Auditing; Classification of audits; Planning and procedure of audit; Audit programmes; Auditor's working papers, Test checking; Routine checking. 2. Internal control : meaning, objective and evaluation of internal control; internal check and internal audit; Internal control regarding sales, purchases, assets, liabilities and salaries and wages; vouching. . Verification and valuation of assets and liabilities; Rules laid down in Kingston Cotton Mills Co. Ltd. (1896); Irish Woolen Co. Ltd. (1901); Westminister Road Construction & Engineering Ltd. (1941) and Thomas Gerard and Sons Ltd. (1967). Section-B 1. Audit of sole proprietorship and partnership concerns. Educational institutions, Cinemas, Clubs and Hospitals. 2.Audit of joint stock companies : Appointment, removal and remuneration of company auditor; Audit of share capital, debentures and mangerial remuneration, Audit for the purpose of Statutory Report and Prospectus; Audit of Government Companies with reference to Section 619 to the companies Act, 1956. Section-C 1. Rights, duties and liabilities of an auditor and Rules laid down in London and General Bank Case (1895); Hedley yrne and Co. Ltd. v/s Heller and Partners Ltd. (1863); CIT v/s G. M. Dandekar (1952); Anupam Roy v/s P. K. Mukherjee (1956). 2. Divisible profits including audit of Reserves and Provisions. 3.Audit Reports and Audit Certificates. 4. Investigation : Meaning, objecgtives procedure; Investiation on behalf of perspective purchaser of business, banker and prospective investor. 5. Cost Audit : Meaning, Nature, Objective, Scope and types of cost audit. Book Recommended : 1. B. N. Tondon: ANKEKSHAN 2. T. R; Sharma: ANKEKSHAN 3. S. M. Shukla: ANKEKSHAN 4. Jain, Khandelwal:ANKEKSHAN 5. Spicer & Paglar : Practical Auditing (Indian E d. ) 6. De Paula : Principles of Auditing 7. J. Lancaster : Princi;es and Practice of Auditing. 8. R. G. Williams : Elements of Auditing. 9. Mautz and Sharaf : Philosophy of Auditing. 0. Ronald I. Irish : Auditing. 11. Jagdish Prakash : Auditing. 12. Krinadwala & Krishnadwala : Auditing. Paper-II : OPTIONAL PAPER (ANY ONE TO BE OFFERED) Paper-II (1) : MANAGEMENT ACCOUNTING Min. Pass Marks : 36 3 hrs. duration Max. marks : 100 Section-A 1. Introduction : Meaning of management accounting, conventions of management accounting, organisation of management accounting, functions, responsibilities and qualities of a management accountant, management accounting Vs. traditional accounting, limitations of management accounting. 2. Capital structure : Determinants of capital structure, optimum capital tructure. Basic theory capital structure. 3. Operating and financial leverage. 4. Working Capital : Concept, factors affecting working capital requirements, ascertainment of working caipital requi rements, salient features of Tandon Commitee and Chore Commitee reports. Section-B 5. Financial Analysis : Meaning, nature and importance of financial statements, techniques of financial analysis comparative statements, common size statements, trend analysis, limitations of financial statements analysis. 6. Elementary Ratio Analysis. 7. Cash flow and fund flow Analysis. Section-C 8. Cost of Capital. 9.Capital expenditure decisions, Pay-back period, return on investment, discounted cash flow. 10. Responsibility accounting. 11. Reporting to management. Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Books Recommended : 1. Hingorani, Ramnathan and Grewal : Management Accounting. 2. Man Moha & Goyal : Management Accounting. 3. N. K. Kulshreshtha : Theory and Practice of Management Accountancy. 4. P. K. Ghosh : Management Accountancy. 5. S. K. Chakr aborty : Management Accountancy. . N. M. Khandelwal: PRABAMDH LEKHANKAN 7. Agrawal & Agrawal : Management Accountancy (Hindi) 8. S. P. Gupta : Management Accountancy (Hindi) 9. J. Batty : Management Accountancy. 10. Anthony R. N. : Management Accountancy Principles. 11. De-Paula : Managemetn Accountancy Practice. 12. Murphy, M. E. : Managerial Accounting. 13. M. R. Khandelwal: PRABANDH LEKHANKAN Paper-II (2) : ADVANCED COST ACCOUNTING Min. Pass Marks : 36 3 Hrs. duration Max. marks : 100 Section-A 1. Review of Cost Accounting as information system; Concept of costs, Types of costs; Installation of a Costing System. 2.Cost Control as distinct from cost determination; Control over Wastage, scrap, spoilage and defective. 3. By-product and Joint product costing including equivalent units. 4. Cost control Accounts and Integral Accounts. Section-B 5. Marginal Costing : Stock valuation under marginal costing; Absorption costing curve, linear, break even analysis, Break even charts; Differe ntial cost analysis. 6. Cost analysis for management decision making like-Make or Buy; own or lease; repair or replace; now or later; sale of scrap or retain; shut down or continue; expand or contract; dropping or adding a product; suitable product mix. . Pricing decision in special circumstances, like sales below cost, export pricing, dumping and inflation. Section-C 8. Standard Costing : General Principles; setting of standard costs; variance analysis cost; profit and sales variances, presentation of variances. 9. Uniform Costing and Inter firm comparison. 10. Cost Reduction : Meanig; Techniques; Principles and Procedure; Treatment of research and development costs. Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.Book Recommended : 1. Maheshwari and Mittal: LAAGAT LEKHANKAN: SIDDHANT ANVUM VYAVHAAR 2. Prasad, N. K. : Principles and Practice of Cost Accounting. 3. Bhar, B. K. : Cost Accounting : Methods & Problems. 4. Saxena and Vashistha : Advanced cost Accounts. 5. Ashish K. Bhattacharaya : Principles and Practice of Cost Accounting. 6. Horngren : Cost Accounting : A Managerial Approach. 7. Jain, Narang : Advanced Cost-Accounting. 8. Matz, Curry and Frank : Cost Accounting. 9. Shliling and Zordon : Cost Accounting: Analysis and Control. 10. Nigam , B. M. L. , Sharma : Advanced Cost Accounting. 11.Backer and Jacobson : Cost Accounting. 12. Oswal, Bidawat, Mangal: LAAGAT VISHLESHAN ANVUM LAAGAT NIYANTRAN Paper-II (3) : COST AND MANAGEMENT AUDIT Min. Pass Marks : 36 3 hrs. duration Max. Marks : 100 Section-A 1. Cost Audit : Nature, objects and scope; cost audit leading to other services; cost audit and financial audit. 2. Cost auditor : Qualifications, appointment and engagement; rights, duties and responsibilities – professional and legal – under companies Act, 1956 and Cost and Works Accountants Act, 1959; relationship between statutory financial auditor, cost auditor and internal auditor. 3.Professional ethics and misconduct; special penal provision for cost auditors. Section-B 4. Preparation of the cost audit programme; evaluation of internal control system including material inventrory, capacity utilization management information system and internal audit. 5. Preparation and verification of cost records; cost Accounting Re cords Rules u/s 209 (a) (d) of the companies Act, 1956 (only general knowledge is required); Use of statistical sampling methods. 6. The cost audit reports : Contents of reports as per Cost Audit Records Rules u/s (b) of the Companies Act, 1956; Review of cost audit reports by Government.Section-C 7. Management audit, Meaning, nature and scope, qualities of a management auditor, concept of efficiency audit, proprietary audit and operational audit. 8. Specific areas of management audit involving review of internal control, review of purchasing control, review of s elling and distribution policies and programmes, review of manufacturing operations. 9. Corportate social audit : concept, dimenloy and technique. Note : The candidate shall be permitted to use battery operated pocket calcualtor that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.Books Recommended : 1. Management Audit. 2. Choudhary D. Management Audit and Cost Audit 3. Ramanathan Cost and Mangement Audit 4. Cona W. L. Management Audit 5. Tikhe J. G. Cost Audit and Management Audit 6. Rose T. G. Cost Audit and Management Audit 7. Kamal Gupta Contemporary Audit Paper-II (4) : BUSINESS STATISTICS Min. Pass Marks : 36 3 Hrs. duration Max. marks : 100 Section-A 1. Analysis of time series : Meaning, components of time series, methdos of measuring trend, seasonal variations and irregular fluctuations. 2.Interpolation and Extrapolation : Meaning, Nilwon's method of Advancing difference, Binomial and Lagsarg's method. Section-B 3. Associ ation of attributes. 4. Theory of probability : Elementary problems based on permutations and combinations, additive and mutiplicative rules. 5. Probability distributions : Binomial, Poisson and Normal distribution. Section-C 6. Sampling : Meaning, Sample of attributes and variables, Test of significance, large samples and small samples, t-test, F-test and chisquare test. 7. Analysis of variance : One way and two way classification, design of experiments. 8. Statistical quality control.Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Book Recommended : 1. 2. 3. 4. Mathur, Khandelwal, Gupta: VYAVSAAYIK SAANKHIYAKI NAAGAR: SAANKHIYAKI KE SIDDHANT S. P. Gupta : Statistical Methods. Sancheti & Kapoor : Statistical Methods. Optional Paper-II (5) : COMPUTER APPLICATIONS IN ACCOUNTING Min. Pass Marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 1. I ntroduction of Computers and automated data processing, development of computers, types of computers, hardware and software. . Binary code system; binary arithmetic, words, bytes and bits, introduction to other number system (octal and hexadecimal), computer languages. 3. Introduction to flow charts, flow diagram importance, symbols and their application. Section-B 4. Introduction to BASIC language : characteristics, contants, variables and expressions, READ, PRINT, AND DATA statements. CONTROL statements. 5. Programming in BASIC language-simple programmes. 6. Business applications; Payroll, iventory control, financial accouting and EDP audit. Section-C 7. Introduction to COBOL language- Histroy of COBOL coding format.Structure of a COBOL program, character set, COBOL words, data names and identifiers, laterals, four divisions of COBOL. 8. Procedure, division and basic verb-More, arithmetic verbs, sequence control verbs, input and output verbs, conditional verb. 9. Writing simple CO BOL programmes. Note : 1. There will be three hours of theory and three hours of computer lab work per week. 2. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Books Recommended : 1. 2. 3. 4. 5. 6. 7. 8. Fundamentals of Computers : V.Rajaraman Programming in COBOL : Schaum Series Principles of Auditing : Tandon Selecting the Computer System : Chorafas System Analysis & Data Processing : Subramaniam and Menon Computer Data Processing : Gordon B. Davis Computer and Common Sense : Roger Hund and John Shelly Machine Organisation An Introduction to the : Pflager P. C. Structure and Programming (New York Wiley, 1982) of Computer Systems 9. Fundamentals of Data Structures : Herowitz E. Sahnaj Co. Computer Science Press, 1978 10. Computer Hardare and Organisation : Solam M. E. 11. Fundamental Concept of Programming System : Allaman J. D. 12.COBOL Programming : M. K. Roy and D. Ghosh 13. Computer Programming in COBOL : V. Rajaraman 14. D. O. S. and 6. 2 Companion : Satish Jain Optional Paper-II (6) : TAXATION LAW AND PRACTICE Min. Pass Marks : 36 3 Hrs. duration Section-A Wealth Tax Act and Rules Max. Marks : 100 1. Definitions : Charge of wealth tax and assets subject to such charges; exemptions; valuation of assets, computation of net wealth and wealth tax. 2. Procedure of assessment : Liability to assessment in special cases; appeals; revision and reference, payment and recovery of wealth tax. refunds. Section B Central Sales Tax and Rules : 3.Definitions; Liability of tax on inter-state sales, rates of tax, determination of taxable turnover and sales tax, declaration forms. 4. Registration of dealers; declared goods and restrictions and conditions on sales of such goods; levy and collection of tax; penalities; appeals. Section C Rajasthan Sales Tax Act and Rules : 5. Definitions; incidence of taxtation; exemptions and concessions; re gistration of dealers; computation of taxable turnover and sales tax. 6. Procedure of assessment; liability to assessment in special cases; payment and recovery of tax; offences, penalties and prosecutions; appeals and revisions.Note : 1. There will be three hours of theory and three hours of computer lab work per week. 2. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 me mories and should be noiseless and cordless. Books Recommended : 3. 4. 5. 6. Chawala and Gupta: DHAKAR ANVUM UPHAAR KAR Bhagwati Prasad : Wealth Tax and Gift Tax Mehrotra & Goyal : Wealth Tax and Gift Tax Chawala, GUpta and Naahar: KENDRIYA ANVUM RAJASTHAN BIKRIKAR 7. Patel and Chaudhary: DHANKAR, UPHAAAR KAR ANVUM NIGAM KAR 8. Patel and Chaudhary: VIKRAY KAR 9. V. K.Singhania : Direct Taxes Paper-I (7) ADVANCED FINANCIAL ACCOUNTING Min. Pass Marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 10. Alteration of share capital a nd internal reconstruction (excluding framing of schemes). 11. Amalgamation, absorption and external reconstruction of companies (exclusing framing of schemes). 12. Liquidation of companies. Section-B 13. Accounts of Holiding companies. Preparation of consolidated fin ancial statements (Excluding inter-company holdings). 14. Accounts of banking companies and general insurance companies. 15. Double accounts system (including accoutns of Electrictiy companies).Section-C 16. Trends in published accounts. 17. Valuation of inventories; AS-2 18. Accounting for agricultural farms and hotels. 19. Indian accounting standards 6 to 12. Note : 20. There will be three hours of theory and three hours of computer lab work per week. 21. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Books Recommended : 22. Publications of the Institute of Chartered Accountants of In dia. i. Trends in Published Accounts. ii.Indian Accounting Standards 1 to 12 23. Pickless : Accountancy 24. Spicer and Peglar : Book-Keeping and Accounts 25. Shukla M. C. & Grewal T. S. : Advanced Accounting. 26. H. Chakravarty : Advanced Accountancy. 27. R. L. Gupta : Advanced Accountancy, Vol-II 28. Jain & Narang : Advanced Accounts. 29. Monga, Sehgal, Ahuja : Advanced Accounts, Vol-II 30. Jain, Khandelwal, Pareek: Advanced Accounts Paper-II (8) : OPERATION RESEARCH Min. Pass Marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 31. Introduction : Quantitative techniques and operation research, methodology and models of O. R. 32.Linear Programming concept, formulation, graphical solution, primal and dual simplex method. 33. Transportation model, assignment models. Section-B 34. Game theory 35. Waiting line models. 36. Simulation Section-C 37. Inventory control techniqes. 38. Network analysis, PERT & CPM, including time-cost trade off. 39. Quantitative decision models : decision ma king under certainty, uncertainty and Risk expected value of perfect information, decision tree. Note : The candidate shall be permitted to use battery operated pocket calcul ator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.Book Recommended : 40. Mathur, Khandelwal, Gupta: PARINATMAK PRAVIDHIYAAN 41. C. R. Kothari, Vikas : Quantitative Techniques 42. Bonieni, Bierman : Quantitative Methods 43. Kanti Swaroop : Statistical Analysis and Quantitative & Other Techniques. 44. Gupta and Gupta : Operations Research. 45. Ghokaru-Saini: SANKRIYA VIGYAN 46. C. R. Kothari : Operations Research 47. P. K. Gupta & D. S. Hira C. W. : Operation Research 48. Churchaman, R. L. Ackoff & Asnoff : Introduction to Operations Research 49. Mathur, Khandelwal, Gupta, Gupta: Sankriya Vigyan Paper-II (9) : BUSINESS MATHEMATICS Min.Pass marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 50. Arithmetic, geometric and harmonic progressions; compound interest and annuities. 51. Permutations and combinations; binominal theorem for positive integral index only. 52. Graphs and linear inequalities in two variables to determine feasible regions; solution of quadratic equations; relation between roots of a quadratic equation. Section-B 53. Matrics and determinants of a matrix of order upto three only useof matrices in solving simultaneous equations by matrix inversion as well as pivotal reduction method and by use determinants. 4. Linear, quadratic, exponential and logrithmic functions, concepts and determination of break-even point; curve fitting by the method of least square; fitting of linear, quadratic, exponential and logarithmic curves. Section-C 55. Elements of trignometry – (to enable a student to learn Integral Calculus with aid to Trigonometric Rations). Trigonometric Ratios and angles associated with a given angle, addition formulae, multiple and submultiple angles; transformation of sums into products and vice-vers a; definiton of inverse circular function. 56.Elements of differentation, simple application of differential coefficients, maxima and minima of unvariate functions; rules of integration for indefinite and definite integrates, simple application of integration to calculus accounting and business problems. Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Book Recommended : 57. Sancheti and Kapoor : Business Mathemtaics. 58. Mehta and Madani : Basic Mathematics for Commerce. 59. S. Saha : Business Mathematics. 60.Brijesh Gupta: VYAVSAAYIK GANIT Paper-II (10) : STOCK MARKET AND SECURITY ANALYSIS Min. Pass Marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 61. Introduction : Meaning, nature and importance of stock market; origin and development of stock market in India; organisation of stock market in India. 62. Function of stock market. Transacti ons of business aspect and forward, speculations and classes of speculations; margin; trading options; hedging, arbitrating; procedure of transfer of shares and bonds; blank transfer. 63. Stock market regulations; Membership; maintenance and audit of their books of account.Securities and Exchange Board of India; its function and control, protections of small investors. Section-B 64. Stock exchanges and new issue market; mechanism of floating new issuesl; listing of securities, underwritng of securities. 65. Types of securities. Fixed and variable, return securities. Equity shares. Debentures – convertrible and non-convertible debentures, warrants, stock options, Government securities. 66. Concept of valuation; Present value. Internal Rate of Return. Holding period yield. 67. Analysis of risk an dreturn on securities. Section-C 68. Fundamental analysis; economic analysis; company analysis; financial and on-financial factors. 69. Technical analysis. 70. Introduction to market e fficiency. Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memo ries and should be noiseless and cordless. Book Recommended : 71. Grahum and Dodd : Security Analysis 72. Prasanna Chandra : The Investment 73. Sinha, S. L. N : Investment Managemetn 74. Bhall, V. K. Investment Management 75. Preeti Singh : Investment Management 76. Birston R. J. : The Stock Exchange and Investment Analysis. 77. Dr. Veena : Stock Market in India. 8. Gupta, U. L. : Working of Stock Exchanges in India. Paper-II (11) : APPLICATIONS Min. Pass Marks : 36 QUANTITATIVE METHODS 3 hrs. duration AND THEIR Max. Marks : 100 Section-A Risk Analysis in capital Budgeting. Ration Analysis Liquidity Ratios and Profitability Ratios. Statistical Quality Control : Introduction control charts for process, variable attributes, defects, etc. uses and Applications of S. Q. C. Section-B Vital Statistics. Interpolation and Extrapolation : Newton's method and Newton's method of dividid differences. Analysis of tiem series including exponential smoothing.Section-C A. P. G. P. and H. P. : Simple and direct problems. Probability : Elementary problems based on permutations and computations. Elements of Set Theory : Definition of Set and Sub-sets, number of elements in a set, ways of specifiying a set equality and sub-set unversal set and null set. Basic set operations, Venn Diagrams. Book Recommended : 79. Statistics : Sancheti & Kapoor. 80. Quantitative Techniques : C. R. Kothari. 81. Business Statistics : Mathur, Gupta, Khandelwal. 82. Quantitative Techniques : Sharma, Jain, Pareek. 83. Oswal, Bidawat, Mangal:LAAGAT VISHLESHAN NIYANRAN ANVUM

CDs reviwe essays

CDs reviwe essays Dont worry, be happy was by Played by Bobby Mcferrin in the seventies . The in this piece the texture changes a lot as the work progresses. Every time the music would take a slower beat the texture would become thicker and the dynamic or the volume becomes lower. When the dynamic slows, one instrument would only be playing, and all at once when the tempo picks up more, and than three or more instrument would be playing. It seemed that when there are more than one instrument playing, they would all have a solo part to contribute. For example, the violin would play a fast tempo and the clarinet would play a slower tempo. The instrument that I most noticed in this piece is the violin. Throughout the piece the violin keeps on changing tempo and dynamic. What I liked most about this piece this how the instruments answer each other with a different beat, and dynamics. The piece called "All I want" was written by Bobby Mcferrin.. In this piece I would say that the texture stayed the same most of the time. It starts out with a very slow tempo. It is like walking in a desert without water. The tempo keeps on dragging you to a faster and more dynamic sound. When that happens it is like taking the first taste of water after a long walk in the desert. The violin plays as the main instrument when it comes to the faster tempo and dynamic part. The clarinet on the other hand takes the slower mood in the piece. The volume would get louder as the tempo picks up. What I liked about this particular piece is the way it changed its tempo from vary slow to vary fast. What I did not like is that their are not enough instruments involved. The only instrument that stood out I would have to say is the violin. ...

Irving Layton, Keine Lazarovitch Essays

Irving Layton, Keine Lazarovitch Essays Irving Layton, Keine Lazarovitch Essay Irving Layton, Keine Lazarovitch Essay Keine Lazarovitch was written by Irving Layton in 1961. He name the poem after his late mother. He wrote this poem as a tribute to his mother death,which died at the age of 89. The poem is about his grief about her mother death and how much he admire and love her . Throughout the poem we can see clearly the theme of the poem,how the usage of poetic form and imagery effect the reader. The speaker use his late mother name as the tittle of the poem. He is not using the poem to tell us that he hate his late mother, but he write the poem to show how much he care about her mother and how her mother influence his writing. stanza 4 we can see how much he admire her mother dignity, by sayaig that he will may never find someone who have such dignity like her mom. The central theme of this poem is grief for the loss of loves one. We know how much he love his mother. The events that describe in the poem is not only the mourn of his mother but also how much he loves and ad mire his mother. Furthermore,the central theme of the poem is grief. He wrote this poem couple of years after his mother death as a remembercance of her death and to honour her. Irving Layton use anaylsis of poetic form to emphesize his idea about her mother and er death. First of all the mood of the speaker was lonely and dpressing because he still mourning her mother death. Also from the tone that the speaker use we can see that he is deeply afected by her mother death. Another thing that emphesize her grief for her mother is the diction in the poem,by choosing certain words to emphesize his idea. lrving layton choose to use word cold instead of chill which indicating death. Another word that he choose to empheze his idea is hollow instead of hole and curse instead of spell. Hollow indicating his loss and grief of her mother and urse is indicating death. Furthermore, Irving use the 4 line stanza form,which have a-b-a-b, c-c-c-d, or c-c-b-d rhyme. Irving layton choose this form stanza and rhyme is not only to get reader attention on the key word which describing her mother, that can be found almost in every stanza but also to maintain the tension and flow between the poem. He also use a lot of imagery and some methaphors to emphesize the picture of her mother. Through the poem reader can imagine whats her mother was like when she was alife,because he describe it clearly through use of imagery and methaphors. stanza 4 the speaker descirbe her mother as mean and unaccommodating. Also Irving Layton use the image of her mothers cheeks hollow and gaping mouth as the sign of defiant attitude toward life. Keine Lazarovitch confront growing old and death with the same attitude and face as she did throught the life. lrving also use the image of her mother who loved god and curse his creature as a religious woman who despite or hate other peopl e. lrving use the image of her mother who is comfortless and vituperative as the sign of her who never provide comfort to other nd never receive comfort from other. The image of her mother who endlessly praised ner black eyebrows indicating now sne like to compliment and love herself. ln the poem Irving describe her mother used to toss of her gold earings which means that she was a woman of beauty but also anger. The last imagery that Irving use to desrcibe her mother is her mothers carnal assertion as the sign of sexuality. The poem most use water as a methaphors such as sea,rivers,waterfalling hair,which symbolize source of life. The water falling hair metahphorly wash her mother hard personality. Also the rivers of her red veins move into the sea is a methaphor for life leaving her body. In conlusion, Irving Layton have been successfully emphesize his idea about her mother through the usage of poetic form. Also, Irving Layton is not only have been successfully emphesize his idea, but also he have been successfully creating the image of her mother in reader head. Through the poem we also can see how much Irving Layton admire his mother dignity and how much he love her . He wrote the poem about her mother and name it after her because he wish to keep his mothers dignity to last forever.