Common Size Financial Statement Analysis Essay Example for Free

Common Size Financial Statement Analysis Essay When all the items of a financial statement are expressed on a common basis, it is known as a common-size financial statement. Common-sizing of balance sheet is done generally by expressing its all items as a percentage of its total assets or total equities. Similarly, income statement is common-sized when its all items are expressed as percentage of total sales. PROCEDURE OF COMMON SIZING In preparing common-size income statement, the following procedure is to be followed : †¢Total sales revenue or total revenue is taken as hundred. †¢Each item of cost or expenses is represented as a percentage of total revenue. †¢Profit or loss also shown as a percentage of revenue. Similarly, balance sheet is common-sized as follows : †¢Total of assets side or total of liability side is taken as hundred. †¢Each item of asset is expressed as percentage of total asset total of capital and liabilities. †¢Each item of the liability side is also expressed as a percentage of total assets or total of capital and liabilities. USEFULNESS OF COMMON-SIZE FINANCIAL STATEMENT ANALYSIS †¢Inter-firm comparison becomes more meaningful when financial statement of the firms under comparison is common-sized. †¢Common-size financial statement analysis is most suitable to evaluate the performance of a company over a period of time. †¢It is useful in understanding the relative importance of different sources of financing. †¢It helps the analyst to formulate hypothesis about the most efficient business model by means of effective inter-firm comparisons. †¢Common-size financial analysis can be used to compare a company’s financial data with industry norms or average. COMMON-SIZE FINANCIAL STATEMENT ANALYSIS When all the items of a financial statement are expressed on a common basis, it is known as a common-size financial statement. Common-sizing of balance sheet is done generally by expressing its all items as a percentage of its total assets or total equities. Similarly, income statement is common-sized when its all items are expressed as percentage of total sales. PROCEDURE OF COMMON SIZING In preparing common-size income statement, the following procedure is to be followed : †¢Total sales revenue or total revenue is taken as hundred. †¢Each item of cost or expenses is represented as a percentage of total revenue. †¢Profit or loss also shown as a percentage of revenue. Similarly, balance sheet is common-sized as follows : †¢Total of assets side or total of liability side is taken as hundred. †¢Each item of asset is expressed as percentage of total asset total of capital and liabilities. †¢Each item of the liability side is also expressed as a percentage of total assets or total of capital and liabilities. USEFULNESS OF COMMON-SIZE FINANCIAL STATEMENT ANALYSIS †¢Inter-firm comparison becomes more meaningful when financial statement of the firms under comparison is common-sized. †¢Common-size financial statement analysis is most suitable to evaluate the performance of a company over a period of time. †¢It is useful in understanding the relative importance of different sources of financing. †¢It helps the analyst to formulate hypothesis about the most efficient business model by means of effective inter-firm comparisons. †¢Common-size financial analysis can be used to compare a company’s financial data with industry norms or average.

Analysis of Beer Brands in India

Analysis of Beer Brands in India Introduction Beer market has been rising quickly, especially in India beer market is rising over the previous 10 years, by virtue of the effective consequences of statistical styles and predictable transforms, like: Growing income stages: Grow in the income levels of person has direct effect the beer consumption. As the income of the people increases then the beer consumption is also increases and the Indian beer consumption is continue growing, but at a very minimum growth rate. Changing age profile: As a result of high birth rates, a huge percentage of Indian people are in the age group of 20-34 years. So, this age group is the almost suitable aim for beer marketers. That age group provides a improve enlargement of beer utilization in India. Changing lifestyles: Now the alcohol consumption has becomes the traditional feature of the Indian society but its not adapted by all. Still its adapted by those urban consumers who become more exposed to western life styles. In the present scenario women are also consuming more and more beer. Reduction in beer prices: Reduction in beer price is also responsible for rising beer consumption. The Indian customer usually values a hard drink on the base of its kick factor in opposition to its value. In India the upcoming of beer manufacturing is very much expectant because India has essentially a hot and sizzling weather and the beer drinkers in the nation are too younger than the usual beer drunkard in another place in the globe This builds them extra to be expected to bear the brand name with them for a life span (http://www.indianmba.com/Faculty_Column/FC519/fc519.html). Beer Brands in India These are brands in the Indian markets Kingfisher, Fosters Beer, Dansberg, Carlsberg, Golden Eagle, Carling Black Label, Haake Beck, Flying Horse Royal Lager, Guru, Haywards skol, Haywards 5000, Haywards 2000 Beer, Maharaja Premium Lager, Hi-Five, Heinekin, Taj Mahal, Ice, Legend, KnockOut, Kirin, Kingfisher Strong, Kingfisher Diet, London Diet, London Draft, London Pilsner, Sand Piper, San Miguel Lager, Royal Challenge, Sand Piper, Zingaro and Strohs. (http://www.indianmba.com/Faculty_Column/FC519/fc519.html). Beer industries in india In India there are many Beer Industries both Indian Industries and Foreign Industries (FDIs) are serving in India, some International Industries serves in India by having acquisitions, strategic alliance with Indian Brewing Industries. Some multinational Indian brewing industries are also serving in foreign countries their Head Office is in India but they serves in India and foreign both countries. Some foreign companies established their Head Office both in India and in their country. Some Breweries Industries in India are as under:- United Breweries Limited Mohan Meakins Radico Khaitan United Breweries Limited United Breweries Limited (UBL), United Breweries is a type of conglomerate company with a main focal point on the brewery (beer) and alcoholic beverages industry and was founded in 1857 by Scotsman, Thomas Leishman who is the real founder if the UB Group (http://en.wikipedia.org/wiki/United_Breweries).On 15th March, 1915   Mr. Thomas Leishman acquired 5 breweries to form United Breweries Ltd. with its registered office at 17 Armenian Street, Chennai -1 (INDIA), then headquarter of this group is moved to Bangalore in 1950s,( http://www.kingfisherworld.com) means its a South Indian based British breweries. At the age of 22, Vittal Mallya was elected as the companys first Indian director in 1947, after a year he replace as the chairman of the company and now, Dr. Vijay Mallya (who is also a member of the Indian Parliament) is the Chairman and Owner of this UB Group (http://en.wikipedia.org/wiki/United_Breweries) the UB Group are deep-rooted in the forerunner company, United Breweries Limited, also assigned to as the Beer Division of the UB Group (http://www.kingfisherworld.com) UB Group is the market manager in the Indian beer market with a 40% market stake. Its forerunner Kingfisher brand commands 25% market stake alone (http://www.indianmba.com/Faculty_Column/FC519/fc519.html). UB is the Indians largest producer of beer with market share by volume about 48%. Brands of ub group The active beers of flagship Kingfisher Brand of UB Group are:- Kingfisher Lager Kingfisher Light Lager Kingfisher Strong Lager Kingfisher Super Strong Lager Flying Horse Royal Lager Kalyani Black Label Strong Lager Premium Ice Beer Raj Cobra Taj Mahal Premium Lager (http://en.wikipedia.org/wiki/United_Breweries). Mission Every company, group has its own mission or operation for accomplishing their desired target so, UB Group also have a mission which is mention under the mission statement given by the Dr. Vijay Mallya says as follows : They focused on assuming leadership in all our target market. They seek to be the most preferred employer wherever they operate. They recognize that our organization is built around people who are our most valuable asset. They will continually increase the long-term value of their Group for the benefit of our shareholders. They will operate as a decentralized organization and allow each business to develop within our stated values. They will be a major contributor to our National Economy and take full advantage of our strong resource base. They commit themselves to the ongoing mission of achieving Scientific Excellence. They will always be the partner of choice for customers, suppliers and other creators of innovative concepts (http://www.theubgroup.com/profile_mission.aspx). Human Resource Strategy Every company needs human resources to run their business and to survive so, Dr. Vijay Mallya said Our Company is committed to build an organization that is aggressive, consumer essential and market determined and its endeavour has been to be a magnet for, develop and maintain the most excellent talent available. The human resources systems and procedure are lined up to meet this intention. Over the years the organization has been capable to make an open, visible and encouraging tradition that encourages staff to deliver advanced stage of performance. Reimbursement surveys and capability evaluation exercises have been commence in order to moderate people-related risks. As an effect of these schemes, the reimbursement levels have now been standards with equivalent organizations in the industry and the capability evaluation has permitted us to sponsor people from within to take on superior responsibilities. Training and Development carries on to be a significant area of focal point for raising the capability levels in the organization to strengthen its functional and leadership foundations. (http://www.theubgroup.com/PDF/UBL_Annual_Report/UBL_Annual_Report_2008.pdf). MARKETING Strategies Marketing is mainly focus on structuring brands that ensures a huge increase in amount in market stake and be capable adequate to accept competition both locally and internationally. Kingfisher was located as a young, stimulating and enjoyable beer symbolized by its influential statement â€Å"The King of Good Times†. All communicating on the product was constant with its placing. Kingfisher was linked up with sports and shows like cricket, football, hockey, fashion shows, motor racing and horse racing to add a proportion of speed and fashion to the brand image. The UBL expend around 20% of net sales on advertisement and sponsorship, which was centered on launching of new brands and rising capacity. The corporation was de-stressing the level of seasonality and supporting utilization of beer throughout the monsoons through promotional and wakefulness campaigns. Kingfisher brand name was attributed to a local bar in the northern area as part of brand promotion scheme. The bar was not a single kingfisher beer channel, but 80% of the beer served was of United Breweries. (Mittal Amita, Cases in Strategic Management) Under the marketing strategies, United Breweries Limited has diminished the cost of its tipple beer by 28.5% from Rs2100 each drum to Rs1500 each drum earliest. A mugful of tipple beer will then price Rs25 in opposition to Rs30-35 earliest. This check marketing scheme was set up on October 16, 1998 and is only being made for Karnataka. The company says that its a new marketing strategy and not connected to its deprived functioning in the second quarter of 1998, when its net income cut down by 53% and turnover cut down by 29%. United Breweries Limited recommends expanding its Kingfisher product to vacation wear, like T-shirts and Bermudas. It suggests utilizing its set-up in many cities to advertise these products. United Breweries is using the Kingfisher brand to promote sports. UB also used same brand name for its mineral water. UB looks to have earned from its judgment to sponsor the East Bengal soccer team as the trades of the brand has raised 5 times. (http://www.faqs.org/abstracts/Business-international/THE-MUG-STRATEGY-UB-SLASHES-PRICE-OF-DRAUGHT-BEER-UB-LAUNCHES-SPECIALITY-ICE-BEER.html) Quality If we search about quality of Beer of United Breweries then we find that the (http://www.theubgroup.com/profile_mission.aspx) quality and cleanliness are the key essentials of the United Breweries manufacturing convictions. For this the Central Scientific Laboratory (CSL), whose headquarter is at Bangalore sets principles for its every breweries. Quality Management Systems put down line of ISO 9000 are rigorously stick on to regulating quality at each phase of production, from raw materials to the finish product(http://www.kingfisherworld.com). UBL also, organizing the manufacture procedure, the CSL analyses the Companys beer released market puts on ice all over the Country, the oppositions beers and beers across the world. These beers are checked as per the principles laid down by the European Brewery Convention on 40 different extents. By these principles, United Breweries beers dont just the same, but even improve on, numerous Dutch and American beers (http://www.kingfisherworld.com). Production break-up of UB UB Owned Breweries Contract Breweries Total UB Owned % 2000-01 14,84,163 5,09,146 19,93,309 74.6 2001-02 9,85,059 6,72,344 16,57,403 59.4 2002-03 12,62,025 10,50,493 23,12,518 53.3 2003-04 13,06,636 13,39,650 26,46,286 49.4 (Cases in Strategic Management) Markets of UB Government Market: In a government market, the respective state government was the wholesale distributor of beer and acquired beer directly from manufacturers based on an annual tender system, via its own agencies. The government controlled the price at which beer was procured from the manufacturer. This beer was then retailed through private vends (e.g., Tamil Nadu, Andhra Pradesh) or a combination of government and private vends (e.g., Kerala, Delhi). Open Market: In this market, there was little or no government intervention in the pricing and distribution of beer. The manufacturers sold beer to the wholesaler/distributor who in turn sold it to the retail outlets. Pricing was free and determined by market forces. The government issued wholesale/retail licenses for a fee. However, in certain markets, new licenses were not freely available. Exports: The companys products were exported indirectly through UB Global Corporation Limited a subsidiary of UBHL. The Company had a tie-up with SN, which had a long established track record of distribution of third party brands, for the international distribution of ‘KINGFISHER. The company also entered into an exclusive Licensing and Distribution Agreement on May 24, 2004 with Independent Liquor Limited (ILL) to manufacture, package, market, distribute, and sell the products of the company in Australia and New Zealand for five-years. They worked closely with Scottish Newcastle to extend the reach of products, particularly, Kingfisher to more global markets. Kingfisher was a well-established brand in many countries and leveraging Scottish Newcastles distribution strengths would increase the franchise of the brand (Cases in Strategic Management). Beer manufacturing process The manufacturing process of beer has nine steps such as milling, mashing, filtration, wort boiling, wort cooling, fermentation, lagering, filtration then beer is ready to be packed in barrels. This process can be cleared by the image given below- http://mpstateagro.nic.in/Project%20Reports%20pdf/BREWERY.pdf Milling: For capable evocation with water, malt must be crushed. Early on milling processes used stones compelled by hand or by water or animal power, but current brewing uses automatically compelled roller mills. The chart of the mill and the space among the rolls are important in acquiring the accurate reduction in mass of the malt. The aim is to hold on to the husk comparably perfect while breaking up the frangible, customized starch into particles (http://www.britannica.com/EBchecked/topic/58378/beer/236419/Milling). Mashing: Mashing is the process of mixing crushed grain (usually malted or cracked grain) with water, and heat-up this mixture with remains at certain temperature (www.sterkensbrew.be/sbm/beer_making.html) and this temperature should be between 150-158 degrees F for just about one hour (www.homebrewmart.com/recipes.html) to allow bacterias in the malt to smash down the starch in the grain into sugars, usually maltose (www.sterkensbrew.be/sbm/beer_making.html). Filtration or Mash Filter: A mash filter is a plate-and-frame filter. The vacant frames have the smash, counting the exhausted grains, and have a capability of approximately one hectoliter. The plates contain a affirm body structure for the filter cloths the plates, frames, and filter cloths are ordered in a carrier frame like so: frame, cloth, plate, cloth, with plates at every end of the arrangement. Newer mash filters contain vesicae that can push the fluid out of the grains between spargings. The grain does not perform similar to a filtration medium in a mash filter (www.sterkensbrew.be/sbm/beer_making.html). Wort Boiling: Boiling the gained distills, called wort, assures its infertility, and thus keeps a lot of infections. For the duration of the boil suds are added, which give bitterness, taste, and fragrance complexes to the beer, and, beside with the heat of the boil, induces proteins in the wort to condense and the pH of the wort to drop. At last, the vapors developed through the boil volatilize off tastes, together with dimethyl sulfide usher. The boil must be carried on so that is it even and acute. The boil lasts between 50 and 120 minutes, calculating on its strength, the hop addition agenda, and volume of wort the brewer anticipates evaporating (www.sterkensbrew.be/sbm/beer_making.html). Wort Cooling: After malt filtration process, the wort must be cut down to temperatures of fermentation prior to yeast is added. In present breweries this is accomplished through a plate temperature exchanger. A plate temperature exchanger has lots of ribbed plates, which form two abstracted paths. The wort is distend into the temperature exchanger, and goes throughout each other space among the plates. The cooling measures, generally water, goes through the other spaces. The ribbed in the plates make sure disordered flow. The last few plates frequently use cooling measures which can be refrigerated to below the sub-zero point, which allows a better-quality control over the wort-out temperature, and also facilitates cooling around 10  °C. After cooling, oxygen is frequently dissolved into the wort to refresh the yeast and support its procreation (www.sterkensbrew.be/sbm/beer_making.html). Fermentation: Fermentation, as a stair in the brewing procedure, initiates the moment yeast is added to the chilled wort. This is also the position at which the creation is first called beer. It is through this phase that sugars won from the malt are metabolized into alcohol and carbon dioxide. Most breweries nowadays use cylindroconical tanks, or CCTs, have a conical (pointed) base and a cylindrical top. The cones space is usually 60 °, an angle that will allocate the yeast to flow in the direction of the cones top, but is not so sharp as to take up too much vertical gap. CCTs can switch both fermenting and refining in the same tank. At the end of fermentation, the yeast and other frozen which have dropped to the cones top can be simply swill out a dock at the peak. Then, the tanks to allow the CO2 generate by the yeast to typically carbonate the beer. This spile device can be place to a set pressure to match the kind of beer being generated. The more pressure the spile holds back, the more carbonated the beer developed (www.sterkensbrew.be/sbm/beer_making.html). Lagering or Conditioning:After the fermentation process, next procedure is conditioning or developing the carbon dioxide to provide the beer its white foamy head (http://www.kingfisherworld.com).When the sugars in the fermenting beer have been more or less totally digested, the fermentation slows down and the yeast begins to settle to the bottom of the container. At this stage, the beer is refrigerated to around freezing, which promotes settling of the yeast, and causes proteins to curdled and settle out with the yeast. Unlikable flavors such as phenolic composites become unsolvable in the cold beer, and the beers aroma happens to smoother. For the period of this time force is maintained on the containers to forestall the beer from going flat. If the fermentation containers have chilling jackets on them, as opposite to the entire fermentation basement being chilled, conditioning can happen in the same tank as fermentation. Other than different tanks (in a separate basement) must be employed (www.sterkensbrew.be/sbm/beer_making.html). Filtration: Filtering the beer become stable the flavor, and provide beer its polished shine and blaze. Not all beer is filtered. Filters arrive in many types. Many use pre-made filtration media like sheets or candles, while others use a fine powder made of, for instance, diatomite, also called diatomaceous earth or kieselguhr, which is initiated into the beer and recirculated past screens to form a filtration bed. Filters series from rough filters that eliminate much of the yeast and any solids (e.g. hops, grain particles) left in the beer, to filters tight as much as necessary to sprain color and body from the beer. Generally used filtration ratings are divided into rough, fine and sterile. Rough filtration leaves some muddiness (cloudiness) in the beer, but it is observably clearer than unfiltered beer. Well filtration grants a glass of beer that you could read a newspaper through, with no detectable muddiness. Finally, as its name involves, hygienic filtration is fine as much as necessary that almost all microorganisms in the beer are detached during the filtration process (www.sterkensbrew.be/sbm/beer_making.html). Packaging: Packaging is placing the beer into the tanks in which it will depart the brewery. Normally this means in bottles and barrels, but it might contain cans or bulk tanks for high-number customers (www.sterkensbrew.be/sbm/beer_making.html). So, this is the full process of manufacturing of beer in industries but, some industries follow some additional steps at the time of manufacturing of beer. Strategic alliance Upon entering the new millennium, the UB Group became more focused on becoming the second largest marketer of Spirits products in the world. With the acquisition of Shaw Wallace Company Limited, this Division owned twelve millionaire brands. The market share of the Spirits Division in India was 50%, and exports to the Middle East, Africa, and Asian countries were growing rapidly (Cases in Strategic Management). In addition, United Breweries Limited has also enrolled into mutli-faceted strategic alliance with Scottish NewCastle Plc (SN), an international brewery major, with $6 billion in proceeds and a market capitalization of $5.4 billion. This alliance, distant from having a joint venture in India, will permit SN to market it International brand names like Kronenbourg in India, while UBL will develop SNs global network to further globalize its Kingfisher (http://www.kingfisherworld.com). Conclusion United Breweries Limited is the India based breweries and spreading all over the world with successful brand name â€Å"Kingfisher†. This brand Kingfisher has been ranked amongst the top 10 flashing raising brands in the UK (http://www.kingfisherworld.com). Another subsidiaries of UB Group United Sprits Limited is also spreading all over the world with brand name â€Å"McDowells†, McDowells No.1 is the largest selling brandy all over the world. The policies of United Breweries are suitable for Indian market and that is why this company has got a grand success with in 10 years. If this company is interested to operate in some other countries, it has to revise its policies to get success in another country which will include marketing policies and pricing policies.

Kinesics And Proximics And The Cultural Impact Cultural Studies Essay

Kinesics And Proximics And The Cultural Impact Cultural Studies Essay The process of sharing ideas and feelings with others is all-important. Communication is the human interaction that all humans can not do without. Our very first parents initiated this behaviour taking hundreds of centuries to develop and refine to what is today. Despite differences, humans share the same communication behaviour all over the globe. It is the communication behaviour that is common and shared by all. In particular, differences occur in methods by which this people or that nation communicates. As a vital activity for all human beings, communication has long been studied. Scholars and researchers of different disciplines, including psychology and sociology, have immensely contributed to this complex and multifaceted concept. John Fiske suggests that communication is a multidisciplinary area of study rather than an academic subject in the common sense of the word (Introduction to Communication Studies, 1). Thus, providing a definition for communication is not a simple tas k one might think, it is complicated and illusive. It is a process that enables receiving and getting our messages across to others as a response. Along my readings on communication, I have come across a wide range of definitions and approaches to the concept of communication. Researchers have given countless definitions. Dance and Larson once tried to count these definitions to find that they exceed a hundred and twenty. Since Dance and Larson trial, other additional definitions have been introduced. Samovar and Porter in Communication Between Cultures hold to the definition advanced by Ruben and Stewart which defines human communication as the process through which individuals in relationships, groups, organizations and societies respond to and create messages to adapt to the environment and one another (22). My aim in this paper is to discuss the concept of non-verbal communication as. Yet, I see that pursuing in clarifying what communication is stands relatively pertinent since it serves as an entry to our conceptualization of the aspect of non-verbal communication. The paper attempts to shed light on that dim part of human communication and aims at discussing the different aspects of non-verbal communication in relation to culture. As culture has a very particular connection with communication in general, importance is as well given to the role culture plays in non-verbal communication. It is all the time culture that shapes our view and use of silent language. Body language (Kinesics) and Proximics (The use of both time and space) and their relation to culture form the two main points approached in this paper. Consciously or unconsciously, individuals communicate with others using a set of non-verbal messages and signals that render them effective members within their communities. It is noticeable that children primarily begin their communication essays trying to send messages even before learning their primary uttering. Inspecting the human behaviour provides clues about the use of non-verbal messages. Humans communicate a great deal using body gestures, signals and signs. Non-verbal communication has always been referred to as body language. It is that hidden dimension of human communication. Exceptional of this concept is that an individual can send messages through without even being aware of his or her engagement in this communicative interaction. Normally, a person in a simple communication process chooses the words he or she would use to get his or her messages across. Yet, a simple sigh of a person sitting in a waiting room is actually a message unconsciously communicated to others sitting in the same room meaning that he might be tired or annoyed waiting for a long time. Non-verbal communication seems by now intricate and multidimensional. Kinesics explores our body movements messages Body language develops our communication. Language is essential and all-important in human communication. Yet, it is not the only channel through which individuals get to communicate between each other. Another language emerges as a relatively significant avenue of meaning transfer. Humans can particularly communicate and get their messages across to others using simple body movements. Gestures, postures, signs, touches, and smells have been all referred to as body language. Most people communicate and send messages to others without being conscious and well aware they use another language or channel that has its unique rules and principles. We all understand and get what others might tell us by a certain hand movement or eye blink. Body language stands as a permanent channel of our non-verbal communication. It is learned through our enculturation process remaining rooted and can hardly be altered. Body language is that hidden part of the communication skills we get out of our language and culture learning. Obviously, the basic function of body language is meaning transfer. Humans unconsciously developed a set of body gestures, signs, and signals that carry messages and meanings by which they communicate between each other sending and receiving messages swiftly and conveniently. Scholars have previously come to know the importance of body language the fact that results in the development of a body language vocabulary which they have named Kinesics (Britannica 2002). Kinesic cues are those visible body shifts and movements that can send messages (Communication Between Cultures, 174). Action does communicate something. Sometimes a situation can not be clearly worded. Hereby the need for a gesture a signal or a body movement comes to express what is intended to be communicated. A person who is talking with his intimate friend can refer to a previously agreed on fact or idea by a simple eye blink when another foreign person is present in the discussion. In this particular situation for inst ance, the fact or idea intended to be communicated can not be if one of the intimate friends does not resort to their conventional non-verbal communication system. Eye contact is highly appreciated by several people belonging to different cultures. It is really a noteworthy channel of communication. Beyond this, the pupils of a person can communicate a whole range of messages and meanings. By way of illustration, a mans widening or shrinking pupils obviously carry meaning. This might mean that the person is probably surprised, excited, normal or even sad. In some cultures, when someone tends to break eye contact, he or she might intend to communicate to others that he or she is depressed or in a troubled situation. Body language, as a major part of non-verbal communication, bears a number of channels through which individuals come to communicate among each other. Examples include ones personal way of dressing. A person can consciously or unconsciously communicate to his society, to his family, to his friends or classmates etc a set of meanings and messages just by the way he or she dresses. Consider a person wearing a suit with a jacket, trousers and a necktie and another dressed in a dungaree. At first glance, you are likely to say that the first person is may be attending a formal meeting when the second one is may be working somewhere or present in an informal context. Clothing can be a relatively efficient way or channel of communication. Arabs, in general, place high premium on the way they dress. They plainly still stick to their traditional garments. We, Moroccans, usually wear Jellabas in Fridays to communicate our respect for the holy day. We may also tend to manifest our respect of ou r prophets Sunna. Clothes can determine how other people treat each other. Humans draw upon other peoples way of dressing to create their first impressions. By first impressions, people create standards on which they rely on to treat others. Postures or sitting habits are another aspect of our bodies non-verbal communication (Communication Between Cultures, 174). It is always culture that teaches, defines and classifies these body shifts as being normal, acceptable, uncommon or offensive. Asian people, for instance, as a form of respect. Military people placing their hands at their foreheads in a special manner tend to communicate their respect to others who rank higher than them. Sitting cross-legged can be offensive to others in some cultures when it can also be interpreted as a sign of feeling comfortable. The use of body gestures aforementioned in the example of eye contact as an avenue of communication can be further considered and illustrated. In some cultures, peoples use of body language goes hand in hand with their verbal communication. The majority of people make use of their hands as well as facial expressions accompanied with verbal communication so as to get their messages across to others. In some cultures, people can not even bear leading a debate with someone who limits himself or herself to verbal communication excluding any sort of helping gestures and movements. Lets take teaching as an example. Predictably, good teachers are supposed to use their hands, and move on so that their students could well get the points they talk about. Conversely, teachers who would stand before their students speaking and further speaking without any kind of body movements or signals are to be uncommon and discretely different. Students might describe one of these teachers as statuary. It d oes really make a difference. Body language does help the verbal communication when used simultaneously. Culture profoundly impacts our Kinesic behaviours. Throughout considering non-verbal communication, we cannot dismiss the contribution that culture has to communication. The concepts of culture and communication are indispensable. For non-verbal communication, culture has as well an effective role in shaping, determining and understanding the non-verbal behaviour. It is an oversimplification to say that culture has but a simple influence on the non-verbal behaviour. Culture does profoundly affect our non-verbal behaviour or body language. Samovar and Porter in Communication Between Cultures go beyond this to say that a cultures non-verbal language can be as unique as its verbal (166). Our daily non-verbal behaviours are culturally based and every culture along its individuals enculturation process shapes, in one way or another, its members non-verbal behaviours. Individuals or members of a community come to learn the preponderance of their kinesic behaviour along their conscious and unconscious learning of culture. In Communication B etween Cultures it is clearly argued that Culture is invisible, omnipresent, and learned, non-verbal communication has the same qualities [à ¢Ã¢â€š ¬Ã‚ ¦] culture is all-pervasive, multidimensional and boundless; it is everywhere and in everything (Samovar and Porter 170). Culture is described as being everywhere and in everything; it is also invisible, omnipresent, learned, all-pervasive, multidimensional and boundless. All these descriptions denote that culture has an all-embracing aspect. The cultural contribution over the non-verbal behaviour is undeniable. Yet, there are other non-verbal behaviours that seem to be universal. Facial expressions like happiness, sadness, fear, surprise are present in every culture. Facial expressions profoundly affect our communication. Yet, Cultures differ in relating to facial expressions, Asians, for example, tend to keep their personal feelings secret as opposed to Arabs who can be plainly seen crying. Smiling is a universal non-verbal behavi our that may have different interpretations depending on the culture in which it is acted out. The same as it can be a sign of happiness in one culture; it can be a way of hiding ones feelings or avoiding to answer to certain embarrassing questions. Eye contact is highly important in maintaining and promoting relationships. People can send infinite messages through their eyes. In Eastern cultures, people value eye contact and think of it as primordial in their interpersonal communication. In other cultures like the Asian ones, maintaining eye contact for a considerable amount of time when interacting is seen as sign of rudeness or impoliteness. Children come to learn their cultures non-verbal system through the whole process of their enculturation or socialization. They firstly notice how their parents do exchange ideas and communicate non-verbally between each other trying later on to imitate their non-verbal system unconsciously getting a whole set of culturally bound body movement and gestures. Children who grew up in countries other than their native ones are observed to develop non-verbal systems utterly different from the one of theirs. They, consequently, behave in a different manner for they have been socialized and encultured with a different society and culture. At the same level and as we may observe, children get the bulk of our social and cultural norms non-verbally. Samovar and Porter write most of culture is automatic and subconscious (Communication Between Cultures, 33). Through this process, they come to get the preponderance of their cultures non-verbal system. Examples of cultural dissimilarities in human kinesic behaviour are numerous and uncounted. This clearly reveals how culture impacts our kinesic behaviour generation and our perception of it. Proximics examines space and time communication Space and time can alter our communication Developed by the U.S anthropologist Edward T. Hall, the study of Proximics concerns the use of both space and time for purposes of communication. The concept might be somewhat dim and unnoticeable in the communication process. Two ordinary people, for instance, can be part of a conversation without being aware and conscious about their involvement in culturally based proximic behaviours. The fact that they are sitting side by side, talking face to face, arranging their home furniture in a particular form, discussing for a considerable amount of time or just for few minutes is rarely observed as a distinct non-verbal communication situation. Through various situations people can unconsciously convey messages to others by the distance they hold in a conversation or by the time they do allot to a certain matter discussion. Human relationships as being intimate or independent are relatively significant factors that indicate and determine the space hold by partners in a communication situation. One cannot bear conversing with one of his intimate friends or family members if they stand afar from each other as they should be conventionally nearer. Strangers, however, who are not familiar with each other, cannot closely approach when they communicate. They are not to hold the same space as two intimate friends, couples or relatives may do since they share an independent tendency toward one another. They still are not involved with each other. Peoples use of space in their communication may vary according to the culture those people belong to. As aforementioned, culture has an all-embracing aspect. It is omnipresent and all pervasive. It denotes the space hold by individuals in a communication situation. Consider Arabs and westerners as a case in point, Arabs approach each other when they converse and rank t hat a normal behaviour. The same distance for a westerner in a conversation will be embarrassing and not usual. Today, people communicate with each other using modern electronic means of communication when they are in extremely distanced countries. People might be hundreds of miles far from each other holding tight relationships thanks to modern technologies. The presence of space in this context is not highly important since it is an inherent feature of communicating through these mediums. Individuals who communicate using internet, telephone or satellite facilities know pretty well that there is space between their partners. Much of the factors that shape and determine the non-verbal proximic behaviour are not of influential contribution to the process of communication held by means of new technologies that facilitates communication from afar. Individuals are not to convey messages using the proximic behaviour of space when they intercommunicate through chat rooms, phones or satellites. Time usage is another noteworthy proximic non-verbal behaviour. Beside space, the use of time can be of major significance to the process of communication. Time allotment for a certain subject to be discussed or to a certain problem to be solved would tell whether this subject or problem is of major or minor importance. In particular, when you end a conversation in few minutes without completing the subject of discussion, your communication partner might understand that you may not be in your mood, you do not want to pursue or develop the discussion further, you do not appreciate him, his ideas or he may think other things you cannot know simply because of the time you have allotted to communicate with him. Therefore, time is crucial as a proximic non-verbal behaviour. Factors that shape the concept of time are several and different. Time usage can be regulated by factors such as the individuals personal relationships. When you allot an important amount of time to discuss with someone, this might mean that this person counts for you, he might be one of your intimate friends or relatives. Human relationships do affect the concept of time. Another worth noting factor is everyday personal life occupations or what Ron Scollon and Suzanne Wong Scollon prefer to call time urgency. (Intercultural Communication, 159) The two writers deal with the concept of time from a different angle. They write time urgency or hurry sickness is a syndrome of behavior in which the person continually tries to accomplish more than can be humanly accomplished (159). The amount of time allotment in doing something or discussing something with someone is profoundly affected by peoples everyday occupations. Scollon and Scollon relate the aspect of time urgency with culture. The y argue this sense of time urgency is no longer a cultural characteristic of just this one generation (American males). It is a characteristic of the Asian salary man and is spreading throughout the world rapidly (159) those people who adopt this aspect of time urgency often see other people who adopt opposed views as conservatives, uncooperative or opposing progress (160). People differ and vary in this context taking into consideration the culture they belong to. Cultures shape our perception and use of time and space. Culture and the non-verbal proximic behaviour do really have an interaction. Culture is always that set of beliefs and values that inherently shape and determine our behaviours in using both time and space for purposes of communication. Culture allows us as well to understand what other people would communicate to us by holding a certain space or allotting a certain amount of time for a communication situation. Individualism is an inherent characteristic of western cultures. German people, for instance, do not demand proximate spaces in their daily interaction. Eastern societies, in contrast, place high premium on being collectivist. Consider the space hold by two individuals in a simple conversation. In an eastern context, a somewhat far disposition for the two individuals is culturally abnormal and unusual since they are accustomed of being near to each other when conversing so as to reach a better communication. The same space for an American, a British or a Swedish is normal and usual. It is embarrassing, in a western context, to hold adjacent positions standing much closer and nearer to the person in a discussion or conversation. Closely connected to this, Edward T. Hall, when referring to the contribution of culture on the aspect of space, argues each person has a bubble of space in which he or she moves and in which he or she feels comfortable. Intrusions into that space are acceptable only under circumstances of intimate contact. Outside of that space is a second bubble of space in which normal interpersonal contacts take place. Then outside of that is a third bubble of public space (Intercultural communication, 185). These bubbles are spaces that individuals in a certain culture hold when communicating with different people ranging from intimate, familiar to unknown. It is culture that shapes these spaces and these bubbles are aspects of culture. Cultures transfer these meanings through a variety of channels such as proverbs, folktales, myths and legen ds. Culture does even affect our home furniture arrangement. To take an example, Americans arrange most of their furniture to be TV centred. They point their sofas toward television sets. Distinctly, Collectivist societies organize their furniture to agree with their sitting habits. Arabs, for example, value talking and conversing rather than praising silence like Asians which results in a furniture arrangement convenient to their way of thinking that promotes their family interaction. The concept of time urgency abovementioned is an aspect of culture as well, an overall view of different cultures would tell that people belonging to these cultures differ in their views toward time urgency. Some cultures urge their members to take advantage of time and call for no time wasting when other cultures undermine hurry and advice being conscious, deliberate and careful in behaving and taking actions they are to do. Cultures are different in their perception of future. Arabs, Asians or nations who have histories dating centuries are said to be past-oriented (Communication Between Cultures, 189). Arabs openly show their pride of their history. It reveals their real success. Americans, however, do not relate to their history. Their culture is said to be future-oriented. They plan for their future and promote change. Conclusion: In general terms, Non-verbal communication arguably and allegedly has a close connection to culture. In trying to see a difference between communication in general and culture, some researchers have reported that communication is culture and culture is communication. They could not see an apparent and clear distinction between the two aspects. Culture could not have been developed without communication and communication could not have existed without culture. The two aspects are also indispensable for human existence. The non-verbal system developed by a certain culture is also a significant aspect of culture that helps attaining effective communication. Most people do not give much attention to their non-verbal behaviours as they are within the frontiers of their own culture. Problems of non-verbal communication do occur when individuals who belong to a certain culture confront and try to communicate with other individuals belonging to other cultures. By way of illustration, an Arab in a western country would use some gestures, signs or may hold a space in discussions which would be strange and odd for a westerner. To exemplify further, Americans use a sign pointing their middle finger up trying to communicate something agreed on. This specific sign is unknown and can not be understood when used in another culture like the Arab one. Thus, the need to be culturally sensitive in our communication is of great significance. We should bear in mind that there are cultural differences that shape and impact the non-verbal behaviour. Avoiding cultural miscommunication and misunderstanding and promoting intercultural effective communication c an not be attained without understanding and accepting other cultures with all the embedded aspects, values, beliefs that lie beneath it. Communication with others ought to be endowed with all forms of acceptance and tolerance. Stereotyping and prejudging often taint any human interaction. Another thing we should bare in mind is that a good communicator is always that one who accepts differences and diversity and view them as normal.

The Paper Motif in Invisible Man :: Ralph Ellison, Invisible Man

Ralph Ellison’s Invisible Man depicts a realistic society where white people act as if black people are less than human. Ellison uses papers and letters to show the narrator’s poor position in this society. Many papers seem to show good fortune for the narrator, but only provide false dreams. The narrator’s prize of a brief case containing his scholarship first illustrates this falsehood: â€Å"take this prize and keep it well. Consider it a badge of office. Prize it. Keep developing as you are and some day it will be filled with important papers that will help shape the destiny of your people† (32). The narrator is filled with joy from receiving his scholarship and brief case but subconsciously knows of the shallowness of the superintendent’s heart felt speech. Ellison shows this subconscious knowledge through the narrator’s dream of receiving a letter of deep and truthful meaning: â€Å"And I did and in it I found an engraved document containing a short message in letters of gold†¦Ã¢â‚¬  â€Å"To Whom It May Concern,† I intoned. â€Å"Keep This Nigger-Boy Running† (33). Even though it is just a dream, the white people actually do want t o keep the narrator and his race running after false dreams.   Ã‚  Ã‚  Ã‚  Ã‚  Another example of the bad associated with papers is when the brotherhood gives the narrator an envelope containing a new name on a piece of paper, replacing his identity: This is your new identity, Brother Jack said. Open it. Inside I found a name written on a slip of paper.That is your new name, Brother Jack said. Start thinking of yourself by that name from this moment. Get it down so that if you are called in the middle of the night you will respond. Very soon you shall be known by it all over the country. You are to answer to no other, understand (302)? The fact that the narrator has been given a new identity and is not sure which one is himself means that the he has no identity at all: â€Å"I would do the work but I would be no one except myself--whoever I was† (303).   Ã‚  Ã‚  Ã‚  Ã‚  The hospital release forms illustrate the white man’s way of making the narrator less than human by depriving him of his work at the company; the doctor will not let him work: You aren’t ready for the rigors of industry. Now I want you to rest, undertake a period of convalescence.

An Occurance at owl creek bridge :: essays research papers

Throughout the story, we are able to see of different of a world Ambrose Bierce lived in compared to the one that we know. This is the first part of the story that noticed, because in today’s world, no man would ever be hung, let alone executed for tampering with a bridge.   Ã‚  Ã‚  Ã‚  Ã‚  Peyton Farquhar grew up as a rich southerner. He had everything that a man could want at that point in time: a wife, children, land and slaves. However, he had always felt something was missing. Due to the fact he was unable to fight in the army, he did not feel like he was really a man. This is why he was willing to anything as â€Å"no service was too humble to him to perform in aid of the south, no adventure too perilous for him to undertake if consistent with the character of a civilian who was a soldier at heart†. Farquhar was blinded by his enthusiasm at it ultimately resulted in his demise. His actions to tamper with the bridge did not completely end in failure. The illusion of escape and heroism that he went through prior to his death, was the most alive he has ever felt.   Ã‚  Ã‚  Ã‚  Ã‚  Looking back at Farquhar imagined journey back to his house, you begin to realized the pains and emotions that we was experiencing were more of a man hanging, than of one that just escaped from one. The first example is when Farquhar enters the forest and is surprised to see how dense the forest was, as â€Å"he had not known that he lived in so wild a region† and the stars were in an unfamiliar pattern that night as well. He also refers to the pain he experiences in his neck and his were feeling â€Å"congested† and he could not close them. This is because there is great force being applied to his neck and head from the noose. Farquhar was also because to experience thirst so great that his tongue was beginning to swell, but his tongue was really swelling from the pressure applied by the rope. He began to walk on the untraveled avenue, which symbolizes the avenue of death, and could no longer feel the ground beneath his feet. It felt as if he were w alking on air, which proved to be an indication of hanging.   Ã‚  Ã‚  Ã‚  Ã‚  Peyton also notices a very loud, striking sound as he tries to concentrate on his wife and children.

Evaluate the planning function of management

Another issue, which involves more of the Boeing’s social responsibility in relation to security, is the illegal export of commercial jets with QRS-11 gyrochip, Between 2000 and 2003, Boeing exported commercial jets with a QRS-11 gyrochip in the instrument flight boxes, even though the chip was classified by the State Department as an export-restricted defense item because it can be used to stabilize and steer guided missiles (Gates & Mundy, 2006).Just imagine if these chips could go into the wrong hands. This issue could greatly impact Boeings management planning since the State Department last year prepared civil charges alleging 94 violations of the Arms Control Act. The possible outcome could lead to potential fine of as much as $47 million. Even without the fine, this will further degrade the already tinted image of Boeing organization.As a response to this looming legal, ethical and social responsibility issues, Boeing organization has made the prevention of additional s candals the primary management concern. With these past and present legal, ethical and social responsibility issues it is apparent that Boeing can no longer take any additional scandals. At a Boeing annual leadership retreat, General Counsel Doug Bain emphasized the severe sanctions he said are possible from two major scandals on Boeing's defense side and for alleged breaches of export laws.Boeing faces possible indictment by U.S. attorneys on both coasts, and the Department of Justice's assessment of damages exceeds $5 billion, he said. In addition, Boeing could be barred from government defense contracts or denied export licenses for both military and commercial sales, he said (Gates & Mundy, 2006). Additional scandal would reduce their chances of the legal outcomes of these present issues. In the recent years 15 company vice presidents have already been pushed out because of lapses regarding various ethical issues, which is a very alarming figure. The management planning has ther efore focused the scandal prevention strategies within top post of the organization.2- Analyze at least three factors that influence the company`s strategic, tactical, operational, and contingency planning.In 2001 shocked the Seattle community by announcing that it would move its headquarters to another location. According to Parish & Company (2001) that Boeing made this decision due to an inability to compete for capital with a financial pyramid scheme at the Microsoft Corporation. Its workers in Seattle are falling behind due to wage increases not keeping up with the area’s true inflation rate. Since Boeing is a cost intensive highly unionized organization this has resulted in intense labor conflicts with management.In the last bargaining session management asked that workers accept more wages in stock options rather than cash wages yet this is a tough sell to Boeing's workers.   Management is clearly attempting to join a pyramid scheme initiated by Microsoft yet being de nied access by its workers who want real cash wages (Parish, 2001). While Boeing Corporation must get from its earnings the cash wages it pays to workers, Microsoft is not required to deduct its stock option wages from earnings, due to an accounting loophole, even though the same tax deduction is provided in each case,This placed Boeing is placed in a situation where it is handicapped in the capital markets.   Boeing's stock is essentially deflated because it is being forced to show its wage expense as a deduction from earnings, thereby lowering earnings (Parish, 2001). On the other hand, Microsoft's earnings are grossly inflated, drawing more investor interest.   This forces Boeing to cut costs in order to improve earnings and thereby raise its stock price. This is more an economic factor that is affecting Boeing’s business strategy.The recent battle between Airbus A380 and Boeing 787 Dreamliner has also greatly affected Boeing’s strategy and contingency plans. Wh en Airbus launched the A380, a large plane with a capacity of more than 500, Boeing has to compete with great speed in the development life cycle in order to gain a larger market share. The A380 is built around the assumption that airlines will continue to fly smaller planes on shorter routes (spokes) into a few large hubs, then onward to the next hub on giant airplanes (Babej ; Pollak, 2006).This is based on the assumption that passengers will want to put up with the hassles of changing planes in exchange for the privilege of traveling in a jet-powered cruise liner. While Airbus focus on size and capacity, Boeing rides on the idea of fuel efficient plane that will bring people directly to where they want to go.According to Marty Bentrott, Vice President of sales, â€Å"Our strategy has been to design and build an airplane that will take passengers where they want to go, when they want to go, without intermediate stops; do it efficiently while providing the utmost comfort to passen gers; and make it simple and cost-effective for airlines to operate† (Babej ; Pollak, 2006). Boeing’s strategy is to focus on innovation to make fuel-efficient engines as oppose to economy through size. This is an example of a technological factor affecting Boeings contingency plan.Globalization has also greatly affected Boeing’s strategy. The growing power of international economic and market forces has made considerable impacts on tourism. Tourism studies have shown that Airline have made significant profits in 2004. These increases in travel coincide with Boeng’s target to build bigger and long range fuel efficient Boeing 787 Dreamliners.ReferencesGates, D. ; Mundy, A. (2006). Boeing lawyer warns of company's legal peril. Retrieved on February 16, 2007 from the SeattleTimes online web site: http://old.seattletimes.com/html/businesstechnology/2002772936_boeing31.htmlParish, B. (2001). Microsoft Financial Pyramid Costs Seattle Its Largest Employer, the Bo eing Corporation, and Destabilizes Government Tax Revenues. Retrieved on February 16, 2007   from the Parish and Company Home Page : http://www.billparish.com/20010322boeingandmsft.htmlBabej, M, & Pollak, T. (2001). Boeing Versus Airbus. Retrieved on February 16, 2007   from the Forbes.com website : http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/2006/05/23/unsolicited-advice-advertising-cx_meb_0524boeing.html&refURL=&referrer=

Art Interpretation

An artist’s personal history can be a visual roadmap into their past, subconscious, and their personal reality. The purpose of this paper is to explore these idioms in the work of Gerard Ter Borch and its historical relevance to art. Gerard Ter Borch had an established rapport with his uncle Robert van Voerst, a relationship that enabled the artist to claim his niche as one of Europe’s leading court portraitists. Robert van Voerst’s ties with Charles I began Borch’s career and launched him into his fame and status.With royal backing it is no wonder that Borch kept much of his subject matter dealing with the rich and wealthy instead of the typical Dutch preclusion to the drab or mundane of human life. It is this significant turn of events that lead this discussion to Borch’s sophisticated representation of contemporary life (62). Such representations into modernity of Dutch life can be witnessed in Borch’s painting Curiosity (c. 1660). Since B orch’s family was so closely tied to an aristocratic lifestyle, it is no wonder that the artist’s work would reflect what he so intimately knew.Although the composition of the work is best seen through the use of rich fabrics (as is most of Borch’s work) what should be taken note of is his use of diagonals to illustrate the inner psychology of the characters in his work. The moment of a letter arriving has each woman in the painting ‘curious’ as to its contents, but this curiosity is best exemplified by the woman on the left leaning over the other young woman’s shoulder in order to gain a better view of the letter’s contents. This leaning of the young woman gives the painting an enigmatic feel that is not present in other of Borch’s work.A high profile woman that is a woman of so obvious a rich birth (as can be seen by her clothing) indulges in a dalliance of childish movement making the moment both entertaining and whimsical. T his whimsical nature is given further emphasis by the vast background surrounding the young ladies. That this one woman would allow herself the indulgence of something so trivial as a childish leaning forward among all that tradition and overbearing space (notice the columns in the background as well as the ornate fixture of the diagonally placed mirror) is what is so appealing about this piece of work.The reason for the letter writing with this trio of women is that Borch had a very close relationship with his half sisters, â€Å"[which] surely contributed to his affectionate sensitivity to how young women might behave on such an occasion† (76). With Borch’s obvious eye for the smallest detail a closer examination of the painting must be given, including symbolism for such objects. Of note in such objects is the watch key which precariously dangles over the edge of the table.The symbolism of such a state for a watch winding key could mean for the viewer to take specia l note of temperance which would make sense with Borch having been raised in the Eastern Netherlands and privy to that regions Protestant upbringing. Since the objects on the table are of such small stature, from the candlestick to the watch winding key to even the letter itself, the viewer may imagine that the symbolism of such objects do not have equal weight as the characters themselves; therefore, motive for the letter takes precedence over any idea of temperance.However, with Borch’s style leaning toward developing and understanding human behavior it may be worthwhile to ask Why did the artist choose to include a moral lesson in such small objects if not to make a point? Indeed, this curiosity of The Curiosity is the reason why the painting is known as a conversatiestuk or conversation piece. With such small detail making an impact on critiques and viewers alike what becomes predominately clear in studying Borch is that he continually uses small objects to emphasize his study of human behavior.Upon first looking at The Curiosity a viewer is not completely aware of all of the objects in the composition. The element of light is what makes these objects more noticeable; such as the winding key on the table’s ledge that gives off a golden hue and is further emphasized by the spaniel’s body language pointing to the key. If the element of light is to be discussed in The Curiosity then most notably the woman on the right shimmers with luminescence – her costume as well as her countenance.With such brilliance transposing the portrait it is a wonder that the woman stands at such a distance from the main action of the painting. This distance is only emphasized by Borch’s use of light on her. This leads the viewer to wonder the cause of the distance and to become enraptured by the back story of the moment of the painting and the relationship among these three women. Thus, by the use of light, Borch has made the viewer not only appr eciate a fine painting but to become engrossed in the psychology of the characters and their reasons for standing the way he has painted them.In this psychological history of the women, the viewer becomes aware of something else; a voyeuristic tone to the painting. The intimate moment of a woman opening a letter that may (by the stance of the women surrounding her) be from a lover or gentleman caller makes the viewer realize that the painter is a man, and that the interest of all of the women is of a man. Thus, the painter through these psychological stances becomes the object of the viewer’s scrutiny (76).Upon revisiting the painter as the background object of the painting, the viewer must once again re-examine the objects on the table and their significance to the painter’s life. The time piece once again must be examined not as an abstract composition of temperance but as a revelation to the viewer of the artist’s own timeframe. Time is often associated with death, thereby; the death of the painter’s uncle during this time is significant. It is the uncle who allowed him his introduction to Charles I and which thereby gained him his entrance into the art world.It seems that Borch is writing his own life history in the small objects on the table. The death of Borch’s mother Anna Bufkens would perhaps be also realistically attached to the significance to the time piece. The complex nature of the painting is revealed; the women gathering around the letter are anxious to find out the lover’s intentions but the objects on the table tell of lives and lovers past. Love quickly follows death for the viewers in Borch’s painting.With so much psychology behind the small objects involved in Borch’s painting The Curiosity it cannot be said that the painting is for mere visual enjoyment that is most definitely not a conversatiestuk –it is far more than just a simple conversation piece. Without the use of light , of lines, and of composition such nuisances of Borch’s style would be lost on the viewer. Thus, the importance of these artistic styles is what ultimately makes the painter so interesting to the art world. If Borch desired to make a moralizing message it would be to enjoy the love letters when they are coming and in time to allow for the moments of death.