Custom as a Source of Law

Abstract The following article tries to establish the fact that the Customs are the most important source of law. It defines customs and gives information about its types and what are the requisite of a valid custom, how are they recognized and why are they recognized? In ancient days the customary laws were the only laws as they were practiced by the people. With the passage of time and modernization of society the customary laws are seen as orthodox laws and are fast receding to the statutory laws, but still the laws that are passed by the parliament has its root in the customary laws |Page Electronic copy available at: http://ssrn. com/abstract=1958646 Custom occupies an important role in regulation of human conduct in almost all the societies. In fact it is one of the oldest sources of law making, though only a few people are likely to concur with the classical Greek poet Pindar’s maxim, â€Å"Custom is the king of all†. A custom may be defined as a continuing cours e of conduct which by the acquiescence of express approval of the community observing it, has come to be regarded as fixing the norm of conduct for members of society 1.At its inception the English common law derived all its rules from a single source. Sir Carleten Kemp Allen notes 2 ‘ Blackstones â€Å" general customs† and â€Å"customs of the realm† are those fundamental principles in legal relationship which for the most part are not to be found in any express formulation, but are assumed to be inherent in our social arrangements. These are, in short, the common law itself ’. Salmond is of the opinion that custom embodies those principles which are acknowledged and approved, not by the power of the state but by the public opinion of the society at large.Thus he states ‘custom is the embodiment of those principles which have commanded themselves to the national conscience as principles of â€Å"justice† and â€Å"public utility’ 3. Jhon Austin was of the view that no folkway regardless of the fact how respected it is or how much is it followed can influence the law. He was of the view that only those conventions and folkways recognized by the sovereign through some judicial act or legislative disposition might be certified as a customary source of law. Kinds of Custom: 1. Conventional customIt is an established practice whose authority is conditional based on its acceptance and incorporation between the parties bound by it. When two parties enter into a contract generally all the terms of the contract are not set expressly and a large part of it is implied. The intention of the parties entering into an agreement can be gathered by the customary law prevalent at that time The convention custom has three stages of development. In the first stage it should have attained the status of usage. In the second stage it gets recognition through some judicial decision, and presumes the form of a precedent.After this it i s finally accepted as a statutory law. 1 Dias & Hughes: Jurisprudence,(1957) p. 34 2 Allen C. K. : Law in the making 3 Fitzgerald P. J. : Salmond on jurisprudence 2|Page Electronic copy available at: http://ssrn. com/abstract=1958646 The first section of the Indian contract act, 1872 recognizes the customs that are prevalent in the trade Legal Custom These are those which are operative per se as binding rules of law independent of any agreement between the parties. These, are of two types: 3 †¢ Local CustomHalsbury’s defined local custom as â€Å" a particular rule that has existed actually or presumptively from time immemorial and has obtained the force of law in a particular locality although contrary to or not consistent with the common law of the realm. † 4 So it can be said that a local custom prevails in a small locality. Bigamy in India is allowed in some tribal parts on account of the local custom prevalent at those places. †¢ General Custom A general custom prevails throughout the country and is the main source of the common law of the country.The custom of prohibiting the remarriage of widow in most of the communities of India, before its abolition was a general custom in the country. A general custom is prevalent is usually practiced by all the people living in the country, and is practiced throughout the land. There were many customs but it is not necessary that all are the customs are accepted. For the customs to be accepted as a valid customs it should have some requisite characteristics: 1. Reasonableness A custom must be reasonable.It must be understood that the authority of any custom is never absolute, but it is authoritative provided it confers to the norms of justice and public utility. A custom shall not be valid if it is repugnant to right and reason and is like to do more mischief than good if enforced. The true rule seems to be not that a custom to be admitted if reasonable but that it will be admitted unless it is unreasonable. The custom of recognizing the channel of the river or the stream as the boundary between two villages irrespective of the change in the path cannot be said as unreasonable and hence it was held as a valid custom 5. Halsbury: Laws of England, Vol. X. p. 2 5 Ram Dhan Lal v. Radhey Shyam, 1951 SCR 370 3|Page 2. Consistency A custom to be valid must be in conformity with statutory law. In other words it must not be against any act of Parliament. A custom should necessarily yield where it is against any law, but in many cases there can be some exception to the law or some modifications can be made to it due to any custom. 3. Compulsory observance A custom to be legally recognized as a valid custom must be observed as a right.It means the custom should be followed by all concerned without the use of force. It must be regarded not only an optional rule but as an obligatory rule or binding rule of conduct. If a custom is left to the choice of the individuals, then it is not a costmary law. If the observance of a custom is suspended for certain time than it is assumed that the custom was never in existence 6. 4. Continuity and immemorial Antiquity A custom to be valid should have been in existence from time immemorial.To quote Blackstone â€Å"A custom in order to be legal and binding, must have been used so long that the memory of man runneth not to the contrary, if anyone can show the beginning of it, it is no good custom† 7 English law has made an arbitrary limit to the legal memory. It has been fixed as 1189 A. D. – the year of accession of King Richard 1 to the throne which means, if any custom has its roots back to 1189 AD or backwards would be regarded as a valid custom. This time limit was applied in the case of Simpsons v. Wells 8. However in India the limit of 1189 A. D. is not valid 9.In India no definite year has been laid down to determine the antiquity of a custom. It need not to be beyond human memory 10. 5. Certainty Not o nly a custom should be practiced from time immemorial but, it should also be observed continuously and uninterruptedly with certainty. A custom cannot said to be valid from time immemorial unless its certainty and continuity is proved beyond doubt. Theories regarding transformation of custom into law Customary law has not only been established by legislatures or professionally trained judges, but it has come into existence because of popular acceptance and practice.There are two popular theories in this regard (1) Historical theory and, (2) Analytical theory 6. Hamperton v. Hono, (1876) 24 WR 603 7. Blackstone: Commentaries, p. 76 8. (1872) 7 QB 214 9. Gokul Chandra v. Praveen Kumari, AIR 1952 SC 926 10. Mst. Subbhani v. Nawab, ILR 1947 PC 21 4|Page 1. Historical Theory The main components of the historical theory school, namely, Savigny, Blackstone and Henry Maine have suggested that law has its existence because of the common consciousness of the people and the customary observanc e is not the cause of law but the evidence of its existence.Savigny observed, ‘customary laws completely modify or repeal a statute; it may create a new law and substitute it for statutory rule which it has abolished’. Maine regarded custom as ‘formal source of law’. James Carter also supports historical view and is of the opinion that ‘What has governed the conduct of men from the beginning of time will continue to govern to the end of time. Human nature is not likely to undergo radical change and law will forever continue to be custom’11. Criticism Dr.Allen points out that all the customs cannot be contributed to the common consciousness of the people. For instance, a ruling class quite often imposes custom on the governed. It does so for its own interests rather than the interest of the people. The customs in India such as untouchability cannot be contributed to any kind of common consciousness. Therefore any custom cannot be a source of law it should not be again public sentiments. 2. Analytical Theory The main supporter of analytical theory is John Austin who regarded custom as a historical material source.He points out that custom derives its binding force not from its own nature but by state legislation. It means custom becomes a law when it is adopted by an act of parliament or its validity has been established by any judicial decision. He further states that custom only has persuasive value. Customary practices have to be recognized by court before it can become law. Being of persuasive nature it is recognized as historical material source of law. Austin thus concludes that â€Å"Customary law is nothing but judicial law founded upon anterior system. 2† Criticism Dr. Allen has criticized Austinian theory of customary law and pointed out that the fallacy of the Austinian doctrine is in supporting that custom is not law until it has been so pronounced by a court. He observed that the truth is exactly the rev erse of it. According to him, ‘custom is firstly and essentially a law. Custom is enforced by courts because it is already a law, it does not become a law only on enforcement of court. 13’ 11 Carter James: Law, its Origin, Growth & Function, p. 20 12 Austin: Province of Jurisprudence, (1945) p. 165 13 Allen C. K. : Law in the making, pp 84 5|Page CONCLUSION Of all the various sources of law The Customary Laws are definitely the most significant source of law. In the ancient days in the absence of any legislative laws the customary laws were only the prevalent law. These are very important as these are already followed by the people and it is the very reason why many of the customary laws are even recognized today. These customary laws had the approval of the public opinion.There is no doubt that with the development of the judicial process and with the modernization of the society, the importance of custom is receding. When states came into existence they immediately ga ve recognition to the customs prevailing at that time and thus they were recognized as valid laws. But with time customary laws have receded to the statutory laws. The laws relating to sale of goods, inheritance of property, succession, property, contract, sale of goods etc. have all evolved from the customary laws. The codified Hindu laws are nothing but the codification of the prevalent customary laws with some exceptions.It would be wrong on the part of any one to say that the customary laws need recognition from the court. The customary laws are always recognized since they are always in practice. Most of the customary laws that were just in nature and were good for the society have been recognized by the parliament or the court. These laws can be sometimes invalidated if it appears that these are against the public policy and justice. One of the most important reasons why the customs are important source of law is that it that it is highly practiced in the society.So, if any ne w law is made that is contrary to the practiced customs and traditions, will not be accepted by the society. This may lead to chaos and anarchy in the society. So any law that is passed takes into consideration the customs and traditions prevalent in the society at that time. The state by its legislation only validates the existing customs. It may in some exceptional cases also modify or nullify some of the customs if it is for the welfare of most of the people of the society. So in this way the state makes laws mainly based on the customs that are good for the society 6|Page

Marginal costing techniques Essay

The cost of a product under marginal costing or variable costing includes only the variable costs of making the product. The variable costs include direct material, direct labour and variable overheads. Variable costs per unit approximate the marginal cost of making another unit of a product. Selling price minus variable costs adds up to contribution. Contribution is the amount of money available to cover the fixed costs and afterwards to contribute to profit. The fixed costs are treated as period costs and are expensed in the period incurred. Marginal costing can be used to assist in decision making in the following circumstances: acceptance of a special order, dropping a product, make or buy decision and to choose which product (mix) to produce when a limiting factor (resource) exists. The technique of marginal costing mainly concentrates on financial factors, for instance the company’s objective to maximise profit or to create wealth. But other non-financial or commercial implications with long term character are largely ignored. If a company decides whether it should drop a product or not, it is necessary to consider commercial factors. If it stops producing a product because of its profitability, it might upset customers who have bought this product over years. And it may happen that they start buying their whole products from competitors. A company should not think immediately about dropping a product when the demand is too low, since it is short term thinking to let thousands of customers go away. It should rather think about exceeding the demand. Further on, the product to be dropped may be a complementary one to another product made by the company. The problems of scarse resources can be compared with those of dropping a product. If an enterprise decides to make an optimum product mix (=profit maximising product mix), it might be in the position of not having enough resources to make a product with a lower contribution. The same effects of dropping a product could be a consequence. The acceptance of an order might depend on non-financial factors as well. The firm should consider if it could sell the products itself under another (low cost) label. Furthermore a company must pay attention to its price in the primary market because the orderer might offer the product either for a higher or lower price. Make or buy decisions are difficult because outsourcing always jeopardizes the jobs of those currently working for the  company and the quality of the job to be done. The firms’ image and thereby its sales are put in danger, if it makes frivolous redundancies. Moreover, the company has to make sure that it gets the same quality of output for less money to justify the outsourcing. In my opinion it is true that marginal costing ignores other relevant commercial factors. The contribution of a product on its own should not be decisive and is short term thinking. A company has to pay attention to customers, public and competitors as well. A long term strategy including financial and non-financial factors should be established to ensure a profitable and sustainable performance.

Constitutional Law Research Paper Example | Topics and Well Written Essays - 500 words

Constitutional Law - Research Paper Example The legislative branch of the United States federal government is the framer of Article One of the United States Constituency. This article is comprised of various sections and sub-sections that deals with structure, composition and functional ability of the government (See Touby vs. United States, 191). However, the way this article is written, the language seems to more be favorable to the Congress and not others. As it says all the legislative powers should be vested in a Congress of United States. What if there is some other government gets the opportunity to form government. Then it would look like they will amend this section in favor of them and it would go on like that (Mistretta vs United States, 1989). Though Sections 9 and 10 deals with the limits of both Congress and States it would have been more impactful if the framer of the constitution would not get influenced while framing the Article. This article constitutes the executive branch of the government. This includes President, Vice President and other executive officers and staffs that are appointed by the President. In this article it is mentioned that the executive powers of the federal government is vested in the President (Woods, 2013). The language of this article is more impactful as it clearly states what are the roles and responsibilities of the President without confronting Congress or Republican Presidential Candidate. This article looks like the framer does not get influenced by any party or the government and the article clearly mentions that the President should hold the Office for four years along with the Vice President post which the election of the new President would be held according to the constitutional procedure (Vasan & Sidak, 2002). Unlike Articles I and II, Article III has only three sections. This section deals with federal courts and judicial powers of the States. This article establishes the judicial branch of the

How important were farming regions in determining allegiance in the Essay

How important were farming regions in determining allegiance in the English Civil War - Essay Example Even in Jacobean London half the aldermen, the merchant princes, were domestic traders. And in contrast to the faltering export trade, the internal economy was not only diversifying but growing considerably (T. Wilson Hayes, pg 115). London was not the sole 'engine of growth', but farming regions impact the most obvious feature of internal development. The Newcastle region was by no means alone in its integration into an increasingly national economy. The costs and delays of inland transport, especially by road, meant that pastoral regions still grew grain for bread and beer. Outlying upland counties periodically had difficulty in sending taxes to London, especially in winter, since so little traffic went that way, and cross-country contacts by road were even more difficult - indeed, the average price of wheat in Devon late in the dearth year of 1631 was 50 per cent higher than in neighboring Dorset. Nevertheless, growing specialization in agriculture accounts for the fame of Cheshire cheese and Worcestershire apples. Transport ties to London were sufficiently developed for John Taylor's Carrier's Cosmography in 1637 to give details of carriers linking the capital with all regions. By the 1630s regular stage coa ches linked London with major towns in the southeast and Midlands, and by the 1650s Edinburgh and most major provincial cities had been drawn into the coaching network. More substantial connections appeared by mid-century, as inns along the scarp slope separating the Severn and Thames valleys allowed traders to join the hinterlands of Bristol and London. The growth of London and the forging of a national economy were both cause and effect of developments in both agriculture. In agriculture the gradual spread of new techniques was symbolized by a new vogue in handbooks, such as Walter Blith's The English Improver (1649). As the market expanded more attention was given to the crops and farming practices best suited to local soils: the growing popularity of 'convertible' or 'up-and-down' husbandry, alternating periods of arable and pasture, is evident across much of lowland England. More striking still is the way many farmers, small as well as large, converted to new cash crops like madder and woad for dye, to tobacco in the Severn valley, as well as to market gardening around towns (Mark Stoyle, 1994). Although the full impact of the new crops was only to be felt after mid-century, when slackening demand encouraged farmers to raise productivity, England slowly outstripped much of the rest of Europe in its ability to feed and employ a g rowing population. Starvation in the crisis of 1623 was limited to the northwest; and thereafter, despite appalling hardship in the later 1640s, famine seems to have been more or less eliminated. The prevalence of domestic production in textiles, in leather-working, in most branches of the metal industry, makes it impossible to measure economic distress. Cost-of-living figures measure prices in the market. Much of the population was engaged in both agriculture and industry: the small farmer whose wife and servant did some subsidiary spinning or stocking-knitting, the artisan miner with a small plot of land attached to his cottage, even Norwich laborers who did harvest-work in nearby fields in the 1630s, and

ENTERPRISE PROJECT Essay Example | Topics and Well Written Essays - 2500 words

ENTERPRISE PROJECT - Essay Example it has filled some of student’s spare time, they are now ready to concentrate on developing this business into a more efficient source of revenue while helping the environment by offering a suitable recycling of the personal computers and accessories. In order to secure funds from the angel investors, the company has decided to come up with a business plan which can be presented to the prospective investors. The plan would also be helpful in creating internal review of the targets, milestones and deadlines. Maverick Computer Breakers (MCB) operates with low overhead, but seeks capital for expanding their operations. Maverick Computer Breakers (MCB) has recognized various target segments which would be vigorously pursued. The biggest of them all is the  Individual Consumer segment which wants to upgrade to the higher version of the computers.   The other segment which can be pursued vigorously is the organization segments. This segment consists of the organizations which use computers for their regular operations. As the new and faster computers come into the market these organisation want to dispose of their existing machines. In the current scenario, either they are not aware of the disposal process or they do not have time to pursue the disposal. MCB would help them achieve the disposal of their existing machines at a reasonable cost. To establish Maverick Computer Breakers (MCB) as an important brand in the Computer breaking business that represents speed, efficiency and customer delight. The company will achieve this by using high quality customer service, doorstep PC collection facility, and extensive research into the computer recycling extending to e-waste recycling. By using this multi-channel approach the company expects to hit the niche market for Computer Breaking within our target market. Diagnosing the client’s needs by listening to their problem and providing a customized solution for a truly synergetic discussion which makes them understand

American Occupation in Japan Essay Example | Topics and Well Written Essays - 1250 words

American Occupation in Japan - Essay Example On a realistic echelon, the prime intention of this occupation was to defuse the military, restructure the educational scheme, grant power to the local level, and offer suffrage to women. To commence with, the tremendous success of this occupation was primarily the constitution (Tsutsui 268). The writing of the Japanese constitution occurred during this occupation and presently, it remains wholly unchanged. It is imperative to state that this served as the initial step of the occupation in democratizing Japan. The greatest predicament in the Meiji constitution (Tsutsui 270) was that it did not comprise a system of balance and checks since every component of the government would perform prior to the emperor’s name. Therefore, the constitution had to delineate the roles of the government with apparent responsibility lines. There was the creation of the House of chancellors, the House of Representatives, the cabinet, and judiciary with conventional purposes and responsibilities. The emperor reduced to a rank of common citizenship and the Japanese could no longer be submissive to him (Tsutsui 272). It is worth denoting that this was another mode of democratization. Moreover, this occupation attempted to reorganize the authority relationships in Japan. The Americans strived to break up bureaucracy, develop a sturdy labor movement and union, and finally reallocate resources throughout the economy (Tsutsui 275). Another goal of this occupation was social liberalization. The Americans strived to inculcate the human rights values into Japanese politics and societal ideas. It is imperative to state that the Japanese citizens had a fuzzy idea of human rights, but the Americans strived to delineate them in terms of liberty to dialogue and political freedom. It is worth denoting that this occupation founded a democratic model for Japan and laid the basis for many institutions. It was a successful operation as it ensured an indefinite excellent relationship between Ja pan and America (Tsutsui 278). However, this occupation had some limitations. Some points arise particularly from the American relationship with Japan. Despite the persistent application of mutual pressure by America on the policymakers of Japan, it is debatable on the extent of achievements. Concerning the wide adoption of American norms and practices, the record proves to be ambiguous as the market-oriented reform has been partial and inadvertent. Sino-American relation This relation mainly involved the Sino-American crises, mainly related to military affairs. They include the prime crisis that precipitated the involvement of the two nations in the Korean War, and the Taiwan crises in the 1950s (Swaine & Zhang, 133). A principal distinctive feature, of these crises is that they happened at a time when there was antagonism in the Sino-American relations. The nonexistence of any prime crisis during this lengthy interval clearly outlines that both Beijing and Washington saw a similar threat and did not view each other as latent adversaries. Moreover, they could reach a prompt understanding in order to prevent the emergence of another crisis, but these two sides hardy took management measures (Swaine & Zhang 133). The consistent invoked enemy image is another feature of the Sino-American crisis. Both sides shaped each other’s image before the Korean War in 1950 (Swaine & Zhang 134). The leaders in both countries immensely shared this

Financial Appraisal of Design Options Essay Example | Topics and Well Written Essays - 750 words - 1

Financial Appraisal of Design Options - Essay Example This compares with 4.15% for Option 1 and 7.4% for Option 3. Option 1 has the highest profit among all three options. Considering the circumstances, Option 2 causes the least change in terms of density, as it is a design intended to be complementary to existing developments in the area. It is the least of all options in terms of density but the changes in mixed-used areas and the reduction in rents and prices make its basic value lower than the other two options. Shop rental is  £200/m2 while office rental is  £160/m2. In this case, building more shops will gain more profits. Option 1 has more shops proposed and so expected loss of profits is least. Moreover, Option 1 contains more mixed-used elements than the other two options and thus My preference is Option 1 as it will generate the highest profits among the three options. The gross development value of this option is also the highest compared with the other two and its financial viability is much better as profits are the most stable among all the options. Financial appraisal of Option 1 shows a relatively-high profit of  £9,291,385, 54.01% at the end. It is still possible for Option 1 to change during its final detailed design such as a multi-story car park altered to underground car parking. This will definitely increase the building cost but will provide a new additional 840 m2 vacant area. This area can be designed for business use and generate still more profits based on the sites original planning guidance. But on the other hand, a drawback of Option 1 is obviously its high construction costs as all the materials used will be high-class to attain its high value in the future. Some materials can be of lower quality to reduce construction costs. At any rate, Option 1 has a high-profit level so even if portions of it are reduced, there is still the possibility of providing more open green spaces or public parks to increase the attractions and appeal of the place to  the general public.

Determination of Resistance to Fragmentation by the LOS Angeles Test Assignment

Determination of Resistance to Fragmentation by the LOS Angeles Test Method - Assignment Example 4. Compare the results of the test with the specifications and diagnose there appropriate use. Apparatus The apparatus that are used for this test are as follow and these all conform to the BSI standard â€Å"BSI. (1998-2006)EN 1097-2.. Tests for mechanical and physical properties of aggregates ? Part 2: Methods for the determination of resistance to fragmentation†. 1. Electronic Weighing Balance with a precision of 0.1 g 2. Test sieves used for los Angeles Test are of the aperture sizes of 1.6 , 10, 11.2/12.5 & 14 mm. 3. Los Angeles Apparatus with all parts and mechanisms. 4. 11 Spherical ball loads/charges with diameter of atleast 45 mm and atleast total weight of 4690g. 5. Miscellaneous apparatus for assistance in movement of material during the test. Procedure 1. The first step would be sampling and preparation of test specimen according to the that mentioned in the standards. BSI. (1998-2006) EN 1097-2dictates that an initial separation is done by sieve of 10mm and sieve no 14mm. Then from this acquired sample another specimen is produced which contains about 60-70% of passing of 12.5mm sieve and 30-40 % of passing of 11.2 mm sieve. 2. About 5000g of the above sample is prepared and exact weight is measured and recorded along with all details of the aggregate. 3. This sample is then shifted into the Los Angeles Apparatus and then 11 spherical charges are placed along with it. The lid of the drum is closed. 4. The drum is set to 500 rpms, then the sound proofing cabinet is closed and test is initiated. 5. When due rounds are done the fragmented sample is acquired from the drum and then sieved from sieve of 1.6 mm and the retained material is weighted. 6. Lastly the Los Angeles test Value is acquired through the following formula Los Angeles Value = L.A Value = x 100 Where FW= Final Weight retained on 1.6mm Sieve Data and Calculations Type of Aggregate = Recycled Aggregate Initial mass of the sample = 5000 g Final mass of the sample retained = 3778.39 g On 1.6 mm sieve Los Angeles Value = L.A Value = x 100 Where FW= Final Weight retained on 1.6mm Sieve L.A Value = x 100 = 24.43 % Type of Aggregate = Thames Valley (Natural Aggregate) Initial mass of the sample = 5000 g Final mass of the sample retained = 4100 g On 1.6 mm sieve Los Angeles Value = L.A Value = x 100 Where FW= Final Weight retained on 1.6mm Sieve L.A Value = x 100 = 18 % Discussion (a) Sources of Error There are several points during this experiment where that might cause an error in the test results.The first point which can be a source of error is the faulty preparation of standardized test specimen for testing, and the standards are not followed. Hence it is suggested that all specifications must be followed and exact percentages of aggregates are to be used.So that the test results can be corrected and recommendations validated.Then the no of rpm must be 500 and the no of charges must be exactly 11. Then the material must be properly handled and after fragmentat ion process it should be ensured that the all the sample is taken from the drum and sieved properly. Then throughout the sieving process the sieves should be proper that is the aperture size should be uniform throughout the sieve. Old and over used sieves might have larger openings in them, hence contaminating the standard samples. b) The above table is an

Print Media Communication Essay Example | Topics and Well Written Essays - 1500 words

Print Media Communication - Essay Example Studies conducted in this area of marketing, for instance, have encompassed other areas such as psychology and linguistics, which advanced further the scope and influence of print media advertising. In addition, print media continues to attract attention brought about by the fact that human beings are overly visual, and as aforementioned, the advent of new technology in print, bringing forth innovative approach to printing of full glossy colors, utilization of catchy copy as well as bigger production and wider distribution. Hence, the influence and appeal of print media cannot be discounted even if it faced threats from electronic media, as consumers still read, touch and hold print materials. This paper will analyze theories with regards print media communication and how these appeal to consumers in general. Moreover, three print advertisements from different sources will be evaluated based on the communication theories and psycho-linguistic studies conducted in the recent decades. The effectivity of these materials in attracting audience will also be assessed. The contribution of advertising and promotion in the evolution of language and popular culture cannot be discounted. ... Similar contentions are brought forth by Mitchell (1983) who observes that repetition within the text of a reading improves recollection of the text. Mitchell (1983) contends that a 'rhyme' and other innovations in the use of language strengthen the efficiency of the text as well as increases its memorability. Moreover, Mitchell has shown that specialized language utilized in advertisement is more memorable that literal language. This is supported by the research conducted by Craik and Tulving (1975) on the processing and retention of words. Craik and Tulving (1975) observe that the instruction of the text to 'form images from wordsleads to excellent retention.' The aforesaid is reminiscent of Hall's (1980) theory found in his article 'Encoding/Decoding' in which the author contends that viewers employ the process of 'negotiation' in their treatment of the text. Moreover, Warlaumont (1995) observes that 'ambiguity' 'contributes to involvement, polysemy, and oppositional decoding' which can further aid experts recognize the correlation with regards the design of the advertisement or how it persuades the viewers. The theory on covert and ostensive communications can also be utilized to further assess if the characteristics of the brand contribute in widening its scope and effectuality (Hackley 2006). These theories are crucial in the appraisal of the efficacy of advertising materials. III. CANON CAMERA ADVERTISEMENT Source: National Geographic Magazine, March 2006 Issue Many corporations during the past decades undertook environmental or species protection and awareness project as a part of their advertising policy. Canon employed the same strategy dubbed as Canon Evirothon. The efficacy of

Brahms Symphony N0. 2 1st Movement Research Paper

Brahms Symphony N0. 2 1st Movement - Research Paper Example On the other hand, the existing of social classes during the period could have also played a critical role in his desire to be a composer as opposed to a performer. As a composer, Brahms particularly wrote a number of symphonies, piano works and choral compositions among other pieces. However, his greatest pieces were primarily those based on symphonic and sonata styles. Brahms’s second Symphony was one of the most successful pieces of Brahms’ compositions. Compared to the nearly fifteen years it took Brahms to do his fist symphony, the composition of the second symphony was relatively brief since it only took one year to be completed (Frisch 68). The first movement sonata form which is also known as â€Å"allegro non troppo† begins with double bases and cellos. Without any introduction, the first movement opens just with a Basic motive. The Basic motive generally assumes diverse rhythmic shapes and is gradually shifted to the other measures in order to effective ly pervade the movement. In the Allegro non troppo, the double bases art and the cellos begin the initial movement in a sonata form. Although the composition has no separate tempo designation, the opening movement initializes with a slow introductory section those thematic composition keeps on repeating itself frequently. The tranquil mood is overtaken by introduction of the horns as the standard theme. After around every 50bars the lively main theme that is particularly marked to be played gently and sweetly (dolce) is slowly introduced with the first violin sounds followed by marked cantando in the cellos. Johannes preserved almost every aspect of the structural principles based on the classical masterpiece. In this musical composition the two lively external movements frame slows while the second movement is overtaken by a slightly shorter scherzo. A number of musical frame works in the concerto No. 2 1st movement makes this musical flow fabulous. For instance, Brahms bases most of his movements in this concerto on a melody he had formerly tranquil for the Wiegedlied Op.49 often referred to as the â€Å"Brahms’s lullaby†. In the symphony No.2 1st movement, Brahms’s tune introduces an 82 bar and is continually brought back into existence, re-shaped and restructured both harmonically and rhythmically. In addition, Brahms has also effectively developed the section in a more unique instrumental join that gradually progresses into a full bodied forte in between bar 57 and 58. Much like was in his first symphony, Brahms ha a primarily used simple unifying motive in the first movement of his second symphony. For example the two main unifying motives in the first movement include a half note that is followed with a quarter note and an interval above or below the 1st and 3rd notes (MacDonald 98). As the first movement gradually progresses, the two motives increasingly become more altered, embellished and enterwined. However, these modifications are carefully juxtaposed against the original motives in order to provide a sense of continuity and preserve the fluidity of the piece. For example, in some cases, the second motive occasionally undergoes tonal mutation and transforms into a series of flowing octaves. This is particularly evident in measures between 21 and 28. On second Codetta in the first move

So You Think You Are Going to Live Forever Essay Example for Free

So You Think You Are Going to Live Forever Essay Everyone thinks that none of the stories they hear will happen to them. They think they are invincible. â€Å"So You Think You Are Going to Live Forever? † is a presentation by Officer Pete Collins to a group of high school students. It was taken in 1990 to lower the level of those who drink and drive. Sadly, the rate of drinking has gone up. In this essay, it will explain what beer commercials don’t. Alcohol is advertized every day. They are the leading category in commercial advertisements today. However, there is so many things alcohol and beer advertisements don’t mention. Like the many lives it has take, young and old, or how it robs yourself of your own decisions. When alcohol is running through one’s bloodstream it paralyzes their ability to make decisions for themselves. Alcohol robs the bloodstream of oxygen. Your body and brain need lots of oxygen to function properly. The lack of oxygen results in speech and behavioral changes. They cannot think for themselves. Imagine you can’t think and you mix that with driving. The consequences are extreme. People think that if they don’t drink they are safe. That is tremendously wrong. You have the same chances of getting in a wreck when you are not drunk then when you are. There has already been 244 deaths due to drunk driving just this year. Drinking affects every one of us, regardless of whether we chose to drink or not. You probably were not drinking, but the reckless driver that crashed into you was. Other peoples actions and chooses affect you just as much as your own chooses affect you. One person is killed every half hour due to drunk driving. Each year approximately 16,000 are killed. Alcohol is a factor in almost half of all traffic fatalities. Every other minute a person is seriously injured in an alcohol related crash. YOU can prevent this by just not drinking while driving. That is why everyone should help spread the word to not drink and drive. You never know, it might even save our life and also your loved ones. When Officer Collins first walked on and started talking, I was like â€Å"Great another video teaching us not to drink and drive. † However, after the video ended I was so affected by the stories of the many that dies; I decided I would make a chose to never drink and drive. People don’t understand the risk they are putting on their lives and on everybody else’s life on the read. If people understood, they wouldn’t even think twice about getting into a car when they are drunk. They think they are invincible, like nothing will happen to them. Their friends are by their side, drinking and having a good time. They pressure you into drinking, even though you know you have to drive that night. You think they are true friends that they’ll be by your side forever. However, when you are covered in glass, you know you were wrong. Your friends won’t be there. â€Å"You’ll die all alone† were the exact words of Officer Collins. Do not drink and drive, no matter what the circumstances are. It is only human nature to think that nothing will happen to you. We are raised hearing so many stories that have never happened to us and we think they never will. Nevertheless, when we make the bad chooses, they most definitely happen. Officer Pete Collins experienced things that a human being should never have to ever experience. Every single one of us can prevent the deaths of car accidents if we chose not to drink and drive. Do not be fooled by the beer commercials. For they only tell you what they want you to hear. Do not drink and drive, no matter what. If you survived once, you won’t be so lucky the next time.

The Male Dominant Image Essay Example for Free

The Male Dominant Image Essay In his play The Lion and the Jewel, Soyinka expresses his opinions about society through his characters, as many authors do in their writing. One of the characters, Baroka, frequently seeks to take more wives despite his age and subjects his current wives to humiliating tasks such as plucking his armpit hairs and tickling his feet as a way of showing his power over them. Through the characterization of Baroka and the attitudes of other characters in the play, Soyinka explores the idea that a man needs to show dominance over women to be considered a man by society. Despite his age and already having a larger number of wives, Baroka is still seeking to take another wife, specifically a young one. This is most likely because he wants to exert the image that he is still desirable and his sexual ability has not been diminished with age. It is very important for Baroka to maintain this image, and this is why he is still persistent to take Sidi as a wife, even after she clearly refuses several times. Image is very important to Baroka, and his existing image had been tainted by the photograph of him by a latrine. Sidi, however, is young and has the image of the most beautiful woman in the village due to the pictures of her in the magazine. Bakora believes that making the most beautiful woman in the village his wife is the perfect way to elevate his image. While he is seducing her, he tells her â€Å"the truth of this, old wine thrives best in a new bottle.† (p. 1185) The old wine is a metaphor for himself and the new bottle is Sidi. He seeks the new bottle to enhance himself. He will not stand to be seen as less than a woman, to have his position as a man and a leader diminished. This is why in the end, he resorts to physical force to get Sidi to marry him when all else fails. By tradition, she is bound to marry the man she loses her virginity to, and Baroka exploits this. The fact that Baroka ultimately used tradition to exploit her also implies that much of the twisted notion that a man must exercise dominance over a woman to be powerful stems from tradition. Baroka also asserts his power by taking advantage of his wives and forcing  them to do humiliating tasks for his pleasure. While the things he makes them do are not brutal or violent, it asserts the fact that they are below him and he holds the power in the relationship. They must pluck his armpit hairs and tickle his feet, although he never does something for their pleasure in return. In regards to them performing these tasks, he uses such statements as â€Å"†¦thou Sadiku, thy plainly unadorned hands encase a sweet sensuality which age will not destroy. Beyond a doubt Sadiku, thou art the queen of them all.†(p. 1172) This statement, while in his mind possibly meant to praise, is actually quite demeaning. These statements reduce his wives simply to objects of pleasure for him. This shows how by making a woman his wife, Baroka ultimately restricts the balance of power in the relationship, with himself permanently at the top, and his wives permanently at the bottom. They are not his partners in equal, nor do they assist him in making important decisions. They are simply there to pleasure him and maintain his status. Women are self-enhancing tools for Baroka, merely useful accessories. This is no different from wearing expensive rings to show off and raise one’s status. It is not only Baroka’s thoughts and actions that assert the idea that a man needs to show dominance over women to be considered a man by society, but also those of other people in the play. When Sidi learns from Sadiku that Baroka is supposedly no longer fertile, they both view it as him having lost his power. This is demonstrated by a line Sadiku aims at Lakunle when he witnesses them celebrating Baroka’s supposed downfall. â€Å"You a man? Is Baroka no more a man than you? And if he is no longer a man, than what are you?† (p 1170) This shows how the idea that a man needs to show dominance to have power is ingrained in the people of the village, just as gender roles and are ingrained in our society today. The fact that women react exactly in this way to a man’s loss of virility in The Lion and the Jewel shows that Baroka’s fears that he will lose the respect of the village if he does not constantly verify himself are justified. He is getting older and less attractive, so he feels the need to constantly prove his power. In conclusion, Baroka’s character represents a man who is trying to verify his power and maintain his image with age in the way his society deems  appropriate. Gender roles are present in all societies, and although they vary somewhat from one society to another, it is never a good thing to have cookie cutter expectations that all men or all women are expected to fit into. It is extremely harmful psychologically for people to always measure themselves to a standard of an ideal, when in reality few can be a perfect example. This also brings up the question, why are gender roles present in the first place? Why is there a set way a man should act or a woman should act? I believe that these standards originate from tradition. Polygamy is the tradition of the Yoruban people in The Lion and the Jewel, so naturally one may be inclined to use the number of wives a man has as a way to measure him. Likewise, in Christianity, gender roles stem from the story of Adam and Eve in the Bible. Soyinka’s The Lion and The Jewel portrays a character who commits many misdoings, but in the end he is simply trying to fit with his society and tradition.

How Education Can Contribute To Peace

How Education Can Contribute To Peace First and Foremost, What is world peace? World Peace is an ideal of freedom, peace, and happiness among and within all nations and/or people. World peace is an idea of planetary non-violence by which nations willingly cooperate, either voluntarily or by virtue of a system of governance that prevents warfare. The term is sometimes used to refer to a cessation of all hostility among all individuals. (Wikipedia, World peace) We celebrate world peace on International Peace Day on September 21st. I think, without education, most of us wouldnt even know the meaning of peace. So as long as we learn and devote ourselves and our time, we will be peaceful. Peace has taught us a lot about Education and the same applies to Education. Education has made a big impression on world peace. Has it made a made a big impression on you? What is Education? Nelson Mandela once said Education is the most powerful weapon which you can use to change the world. (Good reads, Quotes) I agree with him because education is in fact an important requirement of life. But this is just my opinion. Lots of people have different opinions about Education. Barack Obama said Im going to insist that weve got decent funding, enough teachers, and computers in the classroom, but unless you turn off the television set and get over a certain anti-intellectualism that I think pervades some low-income communities, our children are not going to achieve (Light a Fire, Educational Quotes) Aristotle said The roots of education are bitter, but the fruit is sweet (Heart quotes, Education) Galileo said I have never met a man so ignorant that I couldnt learn something from him (Heart quotes, Education) But I think, if youre able to read this and understand it, youre educated! Something important struck me as I was going through this website, it said I f you study to remember, you will forget, but, if you study to understand, you will remember. (Heart quotes, Education) Have you ever thought how something like Education has made an impact of peoples lives? But first we must ask ourselves, what is impact? Impact is the effect or impression of one thing on another. Children receive education at some point in their lives to enhance their social and intellectual abilities (Lynda Barrys the Sanctuary of School) Education can be given at any place at any time. But some people dont go to school. Why? When it comes to poor people, we can assume they cant afford it. But when it comes to rich people who can, what is the reason? Well, some rich children feel its ok to not attend school. I call this Lack of Courage. And some are simply influenced by their parents who are somewhat lazy and dont care about the educational rights of the child. When children choose education over drugs, thats a miracle (Bruce Almighty, Movie) Dont you ever wonder what education is like throughout Ethiopia? Education in Ethiopia has been dominated by the Ethiopian Orthodox Church for many centuries until so called official education was adopted in the early 1900s. Previous to 1974, Ethiopia had an estimated illiteracy rate well above 90% and compared poorly with the rest of Africa in the condition of schools and universities. Education received roughly 13% of the national budget in 1992. By 1995 the rate of illiteracy had dropped substantially to 64.5%. Projected adult illiteracy rates for the year 2003 even lower at 61.3% (males, 56.1%; females, 66.6%). (Education in Ethiopia, ONSOI) As of 1999, public expenditure on education was estimated at 4.3% of GDP (Gross Domestic Product).The current system follows very similar school expansion schemes to the rural areas as the previous 1980s system with an addition of deeper renationalization giving rural education in their own languages starting from the primary level (Wikipedia , Education in Ethiopia) Education can be provided into two types of school. Private (Like Sandford) and Government (run by the government where everything or almost everything is free). Ive learnt in both. From knowledge, I can say that students from government school take education more seriously than students from private schools. The reason for this is because that education is the only way to a better life, better job and better health for them. Like for example we, private school students can fail grade 10 and still have a chance in grade 11 (IGCSE) But government school students have only 1 chance in secondary school. If they fail grade 10, there is no IGCSE for them. Learning in a government school wasnt easy for me. I was used to private schools where if you forgot to hand in an essay or assignment, you get another chance. If you didnt hand in your assignment in government schools, youll get a slap in the face or a kick in the leg, which was very excruciating. But it was an amazing experience, getti ng perspectives from both schools and taking it with me to my journey as a student, a student whose obligation is to accomplish hers and hers familys potential. Also, we should consider the values which are essential, education will make you qualified for certain jobs and positions. Without it everybody in the world wouldnt know a thing. I will now demonstrate 11 interesting facts on education that you probably didnt know. 1. One in five adults in the developing world almost 862 million people cannot read or write. 2. Most illiterate persons are female. In more than 20 developing nations, illiteracy rates amongst women exceed 70%. 3. As much as 115 million children of primary school age are not enrolled in school. 4. More than 226 million children do not attend secondary school. 5. Many children who do enroll in school do not graduate with even the most basic reading and math skills because their schools do not have enough teachers, books or facilities to provide a quality education. 6. Across the world many children miss out on their education because: They are made to work to help support their families and many other reasons. 7. in most developing countries, public school is not free. The costs of books, uniforms, and teachers salaries are borne by the students families. 8. School fees and related costs are a co mmon barrier to education. These charges are a greater burden for children from poor families, and disproportionately affect those who are racial and ethnic minorities, members of Indigenous communities and migrants. 9. Girls are more likely to be excluded from school than boys when there isnt enough money to go round. As many as two out of three out-of-school children are girls. 10. Social traditions and deep-rooted religious and cultural beliefs are most often the barriers to expanding girls educational opportunities in undeveloped countries around the world. And last but not least, 11. Educated girls and women are less vulnerable to HIV infection, human trafficking and other forms of exploitation, are more likely to marry later, raise fewer children who are more likely to go to school, and make important contributions to family income. (Facts on Education, Dosomething.org) Have you ever tried and compared education in LEDCs and MEDCs? Why dont we take Afghanistan and Italy for example? Afghanistan had an early childhood development program which provides environmental influences, which gradually interact with the developing abilities and disposition of young children to help develop social, emotional, physical, intellectual, and creative aspects of their personality. However, for the underprivileged children with social, economic, educational or emotional deficiencies, these programs provide stimulations designed to remove obstacles to learning (The EFA 2000 Assessment: Country Reports). The following table is extracted from UNESCO-IBE (2011), (World Data on Education VII ed. Islamic Republic of Afghanistan). It clearly shows the education/schooling system in Afghanistan. In Italy, Education for all means, in the perspective of UNESCO, the commitment of the 187 member countries to provide every human being with the real possibility of achieving at least that minimum educational attainment which allows a person to participate fully in the cultural, social, political and economical life of his/her country. The year 2000 assessment is then for UNESCO a very important step in the way towards that fundamental objective. It gives every country the opportunity of reviewing its recent past in the light of the effort made so that basic education becomes a reality for all (The EFA 2000 Assessment: Country Reports) Since 2008, the Pearson Foundation (Independent non-profit organization that aims to make a difference by promoting literacy, learning, and great teaching), the nonprofit arm of one of the nations largest educational publishers, has financed free international trips some have called them junkets for education commissioners whose states do business with the company (New York Times, Free Trips Raise Issues for Officials in Education) Many people in the world are trying to promote education for all. One of those people is Barack Obama. Barack Obama is encouraging people to follow the Education law, Similar to the Chinese government trying to encouraging the Chinese population to follow the One child policy. If you dont know, Education law is the area of law relating to schools and that deals mainly with schools, school systems and school boards charged with educating our children. President Barack Obama said No Child Left Behind. Obama said a few years ago that he was frustrated that Congress didnt act to change the law that he has said is flawed, so he was moving forward with an effort to let qualifying states circumvent it. His plan allows states to scrap a key requirement that all children show they are proficient in reading and math by 2014. To qualify, the states must submit a plan showing how they will meet certain requirements such as enacting standards to prepare students for college and testing for those standards, and by making teachers and principals more accountable by setting guidelines on evaluations (Fresno bee, Thursday, Oct. 13, 2011) Shiza Anam, a six year old girl, is living with her mother, two brothers and two sisters in red light area, Lahore. Her mother is a worker who hardly earns an amount of Rs. 7000/ month (US $ 83 / month) from prostitution. With this limited income she is hardly able to meet the daily expenses of food and other requirements of the family. Her mother is not able to bear the expenses of her education and health care. Her two sisters and two brothers are also not going to school as her mother is not in a position to bear the expense of their educations. Her mother wants her to be a prostitute in future but she does not want to be a prostitute. She wants to get an education and to become a teacher in her life. She thinks that education is the best way to fight against deprivations, poverty and to get rid of the prostitution. But her mother does not have enough resources for her education. She does not know about her father as her mother is a sex worker. Her mother also does not know about her husband and the father of Shazia Anam. Currently Shaiza is going to Sheed School but she is looking towards the donors to help her to meet the expenses of her education. (Givology, learn to give, give to learn) Millions of people around the world can relate to Shizas story. To conclude, Education is an essential necessity of life and we all have the right to learn and respect anothers freedom of learning. I think positive change is possible. Youths are fighting for jobs and education is a campaigning organization fighting against mass unemployment. The Scottish say fight their system demand our future. Wisconsin families support a strong public school system because education is the key to creating a better future for our children by attracting companies and jobs to our community. In Addis Ababa, education is a key weapon in preventing girls from falling victim to child trafficking (Education in Ethiopia, UNICEF) If you want to be in education, said Canada, you cant be prepared to accept failure. (Fighting for education, and nations future, Harvard University) Word Count: (Excluding citations): 1993 Work-Cited List World Peace Wikipedia, 24 November, 2008, Web. October 31, 2012, Good Reads Famous Quotes, 22 November 2010, Web. October 31, 2012, Education Heart Quotes, June 27, 2008, Web. October 31, 2012, < http://www.brainyquote.com/quotes/quotes/h/helenkelle101301.html> The Sanctuary Of School Lynda Barry Essays and Term Papers, 14 April, 2011, Web. October 31, 2012, < http://www.studymode.com/subjects/the-sanctuary-of-school-lynda-barry-page1.html> Education in Ethiopia Onsoi Blog, 25 July, 2012 ,Web. October 31, 2012, What are county EFA reports? Country Reports, 2000, Web. October 31, 2012, < http://www.unesco.org/education/wef/countryreports/home.html> Free Trips Raise Issues for Officials in Education Education, The New York Times, October 9, 2011, Web. October 31, 2012, Most states to seek exception to education law Publication, Daily Sparks Tribune, 30 October 2011, Web. October 31, 2012, < http://dailysparkstribune.com/view/full_story/16040963/article-Most-states-to-seek-exception-to-education-law> TVET formal, non-formal and informal systems World TVET Database, 2011, Web. October 31, 2012, < http://www.unevoc.unesco.org/worldtvetdatabase1.php?ct=AFG>

From James Joyces Stephen Hero to After The Race - Blending Narrator

From James Joyce's Stephen Hero to "After The Race" - Blending Narrator and Character James Joyce's fragment of a novel, Stephen Hero, leaves the reader little room to interpret the text for themselves. The work lacks the narrative distance that Joyce achieves in his later works. Dubliners, a work Joyce was writing concurrently, seemingly employs a drastically different voice. A voice which leaves the reader room to make judgments of their own. Yet it is curious that Joyce could produce these two works at the same time, one that controls the reader so directly, telling not showing , while the other, Dubliners, seems to give the reader the power of final interpretation over the characters it portrays. By changing voice from a narrator who tells the reader to a narrator who shows the reader in Dubliners, Joyce has seemingly relinquished considerable control over his vision of Dublin. However, Joyce's change of narrator yields him alternative forms of authorial sovereignty. In fact, Joyce guides the reader in a much more powerful way in Dubliners; without the reader's knowledge. Through quick shifts in point of view and interjections that seem to be the voice of a character, yet are not directly linked to it, Joyce controls the stories in Dubliners more subtly and with more effect than the bold declarations in Stephen Hero ever do. In her essay "'Oh She's A Nice Lady!'": A Rereading of "A Mother" Jane E. Miller addresses the issue of judgment in the story. Although told in an aloof and anonymous third-person, the narrativeis always shifting, almost imperceptibly, from an objective stance to less neutral observations which, because of their perspective or particular choice of words, appear to be those of Mrs. Kearney. (Miller,... ...f him in the narration. These interjections in "After the Race" are not the complete rupture of objectivity that they are in Stephen Hero. Still, the effect is much the same. They channel the reader rather than tell the reader how to judge. They offer the reader a guide to the reading of "After the Race" in much the same way a legend acts for a map. This is not to say that phrases like this operate in every story of Dubliners as they do here. But in the story "After the Race" they give the reader "important directions for reading" much like the narrative language does in "A Mother". In addition, these phrases seem to be a much more polished version of the blunt preaching Joyce does in Stephen Hero. They operate on the reader subtly, blending the voice of character and narrator to produce a guide to the reading, not a usurpation of, as in Stephen Hero, the text.

Annual Budget Model Essay -- Business, Traditional Budgeting Model

Introduction Budgeting is a process in which every firm has to be involved with not only the board of director (Principle) who authorize the budget but also management team (Agent) who use it as well. In other words, budgeting need communication with every level of employee in the company in order to construct the goal or strategy of the company. Moreover, budgets are an instrument of power as well as being a reflection of power (Ashton et. al., 1995, p.289). Budgets that are not based on well-understood activities and costs are poor indicators of performance (Drury, 2005). Nowadays, at the time of information and technology the conventional budgeting is not good enough for withstand the rivalry in the global market. As Hope and Fraser, 2000 cited from Young, 2006 say the traditional performance management model cannot reflect today’s discontinuous change economy, which is why they point that annual budget model may be seen as having a number of intrinsic weaknesses and acting as a barrier to the effective implementation of alternative models for utilize in the success of strategic change. Therefore, I separate my essay into two parts. First, indicate and criticize on five inbred weaknesses of annual budget model. Second, explain ways in which the conventional budgeting process may be seen as an obstacle to accomplishment of the aims of Benchmarking, Balanced scorecard, and Activity-based models for the fulfillment of strategic change. Discuss on inherent weakness of annual budget model There are many weaknesses of traditional budgeting model and it has been the matter of considerable caviling. From recently research by Libby and Linsay, 2010 cited from Hansen et. al., 2003 encapsulated several discussions of budgets an... ...vities are prepared on an incremental basis or called incremental budgeting. This means that running operations and the current budgeted allowance for existing activities are taken as the starting point for preparing the next annual budget. The base is then adjusting for changes such as changes in product mix, volumes, and price that are expected to occur during the new budget period. For example, the allowance for budgeted expenses may be based on the previous budgeted allowance plus an increase to cover higher prices caused by inflation The major disadvantage of incremental approach is that the majority of expenditure, which is associated with the ‘base level’ of activity, remains unchanged. Therefore, the costs of non-unit level activities become fixed and past inefficiencies and waste inherent in the current way of doing things is perpetuated (Drury, 2005).