Choice Costing Systems Assignment Example | Topics and Well Written Essays - 750 words

Choice Costing Systems - Assignment Example From the article, Dream Chocolate Company in their process of choosing a costing system they are considering the key activities of job order costing, accounting for the costs, costing process, operation costing, information of accounting systems and their activities based on cost. By considering these activities, D.C has been able to follow the flow of costs in every stage of production. However, costing system in the company has been a challenge and, therefore; it requires a new costing system that will provide an estimate of costs that are accurate. The company needs a costing system that will make sense to its business that is small but needs to grow, (Kip Krumwiede and Darrell 2013).The sales of D.C Company depend much on the availability of events that vary with time. Special events vary normally with months, and this has not been easy for the company in choosing its costing system. On the other hand, Ruger Corporation has been able to analyze its production activities with thei r corresponding costs. The costs are recorded into the rightful accounts, which help in describing the costing system. In the costing system of Ruger Corporation, job order costing has been used to show a conceptual overview of the flow of costs. The cost of raw materials, for example, is recorded in the asset account and not in the overhead costs account. The purchase and issue of raw materials are recorded every month and any additional or reduction of the raw materials is easily noticeable. This indicates that there is a change in the production output volume in either an increase or a reduction depending on the raw materials’ volume purchased. Their job order costing system involved considering the labor costs, manufacturing overhead costs and the nonmanufacturing costs.

The Book a Christmas Carol Essay Example for Free

The Book a Christmas Carol Essay In the book A Christmas Carol, by Charles Dickens, the main character, Scrooge, has many experiences with new emotions throughout the book. These new emotions are fear, sadness and happiness. Scrooge gets scared when Marley, his old business partner, who has been dead for seven years, appears as a ghost at his door. Scrooge got so frightened the he slammed his door shut and double locked it. Scrooge was also visited by the ghost of Christmas past and Scrooge is sad to see his childhood. He saw how he was neglected as a child in the past and this contrasted to his new emotional experience. After being visited by three ghosts, Scrooge becomes a very happy man. He instantly becomes a man of joy and changes the ways that he acts about Christmas. Throughout the book, Scrooge feels many emotions, some new and some old emotions. Scrooge gets scared during multiple occasions throughout the book when he see’s Marley’s ghost and his future. Marley’s ghost appears at Scrooge’s door, Scrooge gets very frightened and double locks the door shut. Marley says to Scrooge, â€Å"‘You will be haunted,’ resumed the Ghost, ‘by Three Spirits’â€Å"(Page 18). Scrooge cannot believe what he is seeing and hearing. Marley goes on to say that tomorrow the first spirit will come to visit him. Scrooge meets the ghost of Christmas yet to come and he fears the ghost very much. The ghost shows Scrooge his grave and is very frightened and he also sees how the people react to his death, and nobody cares. Next the ghost shows him how he dies in his future and he is immensely scared of his future. Scrooge is feared by his future that the ghost showed him and he changes his attitude and become a man full of joy. Scrooge is visited by the ghost of Christmas past and he is sad to look back on his childhood. Scrooge awakes in a dark and dismissal room and he believes that he has slept through the day. He counts down to minutes and  then he sees a super natural figure with the body of a child but the face and hair of a man. Scrooge meets the ghost of Christmas past and the ghost says to Scrooge, â€Å"Rise! And walk with me!†(Page 24). The ghost of Christmas past wants him to rise up with him and the ghost will show him his past. The ghost shows Scrooge his childhood and he sees how he was neglected as a child by his friends. Scrooge is very sad to look back on his childhood and to see how he was treated. Scrooge remembers a young boy who came caroling to his door and he never made a donation. Scrooge mutters, â€Å"I wish†(Page 28), putting his hand in his pocket, and looking about him, after drying his eyes with his cuff, â€Å"but it is too late now†(Page 28). Scrooge is very sad that he did not make a donation to the young boy. â€Å"One more shadow!† exclaimed the ghost (Page 36). Scrooge cried, â€Å"No more!†(Page 36), but the ghost forced him to observe what happened next, scrooge was again saddened about what he had seen and told the spirit he could not take it no longer. The ghost of Christmas past showed Scrooge different parts of his past that made Scrooge feel very sad which was a new emotion to Scrooge. After being visited by the three ghost of Christmas, Scrooge becomes a very happy man. Scrooge awakes in his bed after he has seen the last spirit and the three spirits are gone. He awakes very happy on Christmas day full of Christmas spirit. Scrooge runs out to the street and asks a young boy to find him the biggest turkey possible. Then he asked the boy to send it to Bob Cratchits house. Later Scrooge sees a man from his accounting house that he refused to make a donation to. Scrooge then makes a donation to the man because of his new joyful attitude. Scrooge goes to visit his nephew Fred, and he knocks on his door and a very nice girl lets him in. Scrooge yelled, â€Å"Fred/ it’s I. Your Uncle Scrooge. I have come to dinner, will you let me in, Fred† (Page 83-84). After dinner Scrooge went to see Bob Cratchit to raise his salary. Scrooge questioned Bob about why he was there at that time of day. Bob thought he was going to get yelled at by Scrooge but Scrooge said to Bob, â€Å"/I am about to raise your salary!†(Page 84). Bob was shocked to hear Scrooge say that to him, and Bob was extremely happy. After being visited by the three ghost of Christmas, Scrooge turned out to be an amazing man full of joy and Christmas spirit. In the book A Christmas Carol, by Charles Dickens, the main character, Scrooge, has many experiences throughout the play with new emotions such as fear, sadness and happiness. Scrooge becomes very scared when he sees Marley’s ghost, who has been dead for seven years, when he meets the first ghost of Christmas and when the ghost of Christmas yet to come shows him his future. Scrooge was visited by the ghost of Christmas past and Scrooge was extremely sad to look back on his childhood and that he did not make a donation the young boy who was caroling. After being visited by three ghost of Christmas, Scrooge becomes a very happy man full of Christmas spirit. Scrooge feels many new emotions throughout the book and they all lead up to one very good emotion, happiness.

E-commerce :: essays research papers

E-commerce. Does this sounds familiar to you? Of course it does but most of us doesn’t really know and understand what is all about. We know that everything today is growing ‘e’ now but we really don’t know what does it mean by that. E-commerce means electronic commerce, which means that commerce, is now electronic. In general term, trading electronically or you can say trade on the internet is called e-commerce. This concept has been widely used in the market now, since last 2 years and almost each and every company is coming out with this new formula to stay in the market. Almost each and every superstore has their web site and facility to their customers to buy products online. In the 21st century each and every individual among us will be running out of time and nobody wants to go out to shop and waste 4 to 5 hours rather every one of us would prefer to shop online at the same price and get delivered at our door step. The electronic retail marketplace dema nds the highest attention to visual graphic design quality, coupled with the ability to construct an electronic catalog. This catalog must support multiple layouts and instant credit card transaction processing. There are certain advantages and disadvantages of trading on the net. Advantages ? One can buy each and every product sitting at home. ? It saves lot of time. ? Sometimes it saves lots of money too. For example, “ when I registered for this fall term I visited the book store and figured out that the total cost including all the books was $ 390 and when I surfed on the net, the same books I bought on the net for $ 320 including shipping and it was at my doorstep in two days. Thus, I saved 70 bucks sitting at home and saving my time.'; ? Also when the companies start their business they give lots of gifts and promotions for the customers who buy from their web site which one cannot find in stores at all the times. ? Even each and every newspaper in the market is now online so you don’t need to buy from the newstand and save the same money which you can use for different purpose. ? These shopping web sites also offer points towards everything that you purchase online and later on you can redeem this points to shop something free or use it towards your sky miles and fly free around the world. E-commerce :: essays research papers E-commerce. Does this sounds familiar to you? Of course it does but most of us doesn’t really know and understand what is all about. We know that everything today is growing ‘e’ now but we really don’t know what does it mean by that. E-commerce means electronic commerce, which means that commerce, is now electronic. In general term, trading electronically or you can say trade on the internet is called e-commerce. This concept has been widely used in the market now, since last 2 years and almost each and every company is coming out with this new formula to stay in the market. Almost each and every superstore has their web site and facility to their customers to buy products online. In the 21st century each and every individual among us will be running out of time and nobody wants to go out to shop and waste 4 to 5 hours rather every one of us would prefer to shop online at the same price and get delivered at our door step. The electronic retail marketplace dema nds the highest attention to visual graphic design quality, coupled with the ability to construct an electronic catalog. This catalog must support multiple layouts and instant credit card transaction processing. There are certain advantages and disadvantages of trading on the net. Advantages ? One can buy each and every product sitting at home. ? It saves lot of time. ? Sometimes it saves lots of money too. For example, “ when I registered for this fall term I visited the book store and figured out that the total cost including all the books was $ 390 and when I surfed on the net, the same books I bought on the net for $ 320 including shipping and it was at my doorstep in two days. Thus, I saved 70 bucks sitting at home and saving my time.'; ? Also when the companies start their business they give lots of gifts and promotions for the customers who buy from their web site which one cannot find in stores at all the times. ? Even each and every newspaper in the market is now online so you don’t need to buy from the newstand and save the same money which you can use for different purpose. ? These shopping web sites also offer points towards everything that you purchase online and later on you can redeem this points to shop something free or use it towards your sky miles and fly free around the world.

Foundation Certificate in Human Resource Practice Essay

1. Collecting and recording HR data is vitally important to an organisation. The collecting of the data could be to monitor that laws and regulations are being adhered to for example the Health and Safety at work act 1974, ensuring that all staff are maintaining high health and safety awareness and complying to the law. The data would need to be collected to enable the organisation to prove that it is adhering to current law and legislation. Another example could also be to monitor employee absence levels across the organisation and looking for any pattern or trend relating to individual absences. This data could be used in Absence review meetings and having all the correct and accurate data could be vital in a dispute with an employee. It could highlight issues with employee welfare and enable the company to offer support in order to support the employee back to work. 2. Storing Records There are many methods of storing records, an example is: Electronic which includes hard disks drive – PC, CD – recorder, DVD, databases and spreadsheets, internet or intranet, USB devices, emails and virtual learning environments. Electronic storage can have pros and cons. Advantages can be the speed and accuracy that it provides, spellcheckers etc can all help the documents to be stored accurately. Vast amounts of data can be stored on a computer software system and therefore not take up and physical office space. The electronic way of storing data can also be protected by a password meaning that it is secure and accurate at the same time and protected from anyone outside the HR function, and it means that a variety of colleagues can have access to update and amend the records at the same time, even updating at the same time as colleagues. Manual Storage. Manual storage can be personnel files, absence forms, reports, filing cabinets etc There are lots of benefits to manual storage including having documents which need a physical signature and provide proof of identity like bank details etc. Also should a computer system crash or wipe the documents the paper copy is always accessible. Manual storage is easy to move around and is easy to keep protected and confidential via a lock/key etc although staff with access must ensure it is securely locked away. 3. UK Legislation The Data Protection Act 1998 is about respecting individual rights when processing/collecting and storing their personal information. This is achievable for the company by being honest with employees about the use of their information and by following good data handling procedures. The act is compulsory and all organisations that hold or process personal data must adhere to this. Personal data should be processed fairly and lawfully, the data should be adequate, relevant and not excessive, it should be accurate and where necessary kept up to date, any data should not be kept for longer than necessary, data should be kept secure. All staff has responsibilities under the Act to ensure that their activities comply with the Data Protection Principles Employees do have a right legally to access information that an organisation may hold on them. This could include information regarding any grievances or disciplinary action, or information obtained through performance monitoring processes. Processes should be in place to deal with a data request from an employee as a 40 day time limit is compulsory. The health and safety at work at 1974 is legislation relating to protecting employees from injury or illness as a direct result of their job. All data relating to health and safety must be recorded and stored securely, including accident books. This data may be called upon many years after an employee has left the organisation so staff should ensure documents and information are kept in a secure adequate accessible place. The Freedom of Information Act which came into force in 2000 gives you the right to ask any public sector organisation for all the recorded information they have on any subject. Anyone can make a request for information – there are no restrictions on your age, nationality or where you live. If you ask for information about yourself, then your request will be handled under the Data Protection Act 1998. Recording, Analysing and using Human Resources information is highly important and ensuring it is accurate and efficient will support the organisation strategy in many ways. The Analysis can change the way the organisation moves forward and affect future plans/decisions.

Mitigating Market Entry Barriers

Introduction Porter’s (1979) five forces theory highlights market entry barriers as one of constraints in establishing a new business. Investigating market entry barriers for McLaren enables us to assess the level of competition and the possible barriers hindering the progress of McLaren in the mass car industry. As McLaren began diversification in the 1960’s it helped them greatly in averting market entry barriers to through economies of scale. By branching out into different industries such as McLaren racing and McLaren automotive, McLaren was able to benefit greatly from economies of scale. This has aided McLaren with their high capital investment requirement for establishing a mass car producing company. As a high value vehicle, to purchase the parts and have the McLaren consumer car manufactured would be extremely expensive. However, Mclaren entered the mass car market as part of its diversification strategy which has allowed the company to utilized same value chain for its consumer car equipment. Therefore, the initial high investment capital barrier required for the market entry was successfully mitigated by McLaren. Apart from the huge capital investment requirement, product differentiation is also one of the market entry barriers in the mass car market. McLaren overcame this barrier quite easily because it already had established brand equity and a loyal clientele. McLaren is a known worldwide for its formula one racing team in high regards so establishing new businesses under its brand name wasn’t difficult. McLaren’s cars were easily differentiated from other high end car producers due to the company’s already established brand image. (Fahri, K & Michael, J. 1989) Another barrier to market entry within the car industry is the distribution channels. McLaren was not required to establish its distribution channel for consumer cars because it did not produce them in large numbers and most of its cars were purchased by car enthusiasts who keenly south after the brand. The strategic ‘pull’ strategy for marketing its small number of high end consumer cars averted its needs to establish a distribution and sales channel (Terpstra, 1994). Another entry barrier to the mass car market and an important one is the requirement of consumer cars to adhere to safety specification and environment epscification. . The automotive industry is subject to government rules and regulations that include the vehicle safety and environmental matters. Vehicle safety is to ensure that each car that is supplied is safe for the driver and its passengers at all times. Environmental matters include emission levels to reduce the damage each vehicle creates to destroy our environment. McLaren has its own research and development centres and state of art test facilities and production plant where it could develop, implement and monitor its car performance in accordance with the legal requirements. The Level of Diversification Achieved by McLaren According to Ansoff (1957), there are four basic corporate strategies for growth. These are market penetration; market development; product development and diversification (see fig1). Fig.1 The first three growth strategies require a firm to change its product and/or market structure. Unlike these three, the forth growth strategy i.e. diversification requires a change in the characteristics of a company’s product line and/or market. Diversification â€Å"calls for a simultaneous departure from the present product line and the present market structure† (Ansoff, 1957, p.114). Pertaining to this growth strategy classification, venturing of McLaren into several distinct businesses can be classified as its diversification strategy. Over the years, McLaren has ventured into several distinct businesses. These are: McLaren Racing involves formula one racing team that competes in formula one racing. This business focuses mainly on the racing team of the company. McLaren Racing sets out to be one of the best known formula one team in the world. McLaren Racing has established its brand by pocketing 181 Grand Prix victories (William, 2009). McLaren Automotive is a business that designs and builds super cars made for the mass consumers. McLaren road cars are designed to meet the high expectations in terms of speed, performance and endurance. As a worldwide brand, McLaren Automotive aims to not only produce the best automotive vehicles but to continuously ‘raise the benchmark in automotive design’ (McLaren, 2013). McLaren Electronic Systems (MES) creates electronic control systems for the McLaren Racing team. The company’s electronic systems are used in formula one vehicle for various telemetry and sensory systems. The company also creates electronic control units for other teams in the motorsport industry to use across Europe and North America. (McLaren, 2013) McLaren Applied Technologies (MAT) focuses on supplying the best technology to boost the technical support in world of sports and to enhance the performance of McLaren’s formula one vehicles. McLaren Applied Technologies has continued to boost McLaren’s reputation as the ‘forefront of British engineering and technology’ (McLaren, 2013). MAT has helped worldwide sports by providing technology to help improve the efficiency of the participant’s performance in the best way possible. This could be something as simple as providing mountain bikes that weigh less without hindering the efficiency of the bike. Absolute Taste is engaged in hospitality and event management business. It serves food to McLaren’s customers and fans at formula one race. Absolute Taste also provides a catering service and hospitality to upper class customers around the world. They also organise events and the serve various cuisines to cater its global customers (McLaren, 2013).McLaren’s Horizontal DiversificationThe aforementioned diversification strategies of McLaren can be categorized as either related or un-related diversification strategies. Related diversification strategies can be further divided into three categories as horizontal, vertical and cross-sector diversification (Charles et. al, 2010). These related diversification strategies differ due to their different combination of industry similarity and value chain similarity (see fig 2). Horizontal diversification pertains to a business’s venturing into a new field which uses the same value chain as its core business and falls withi n the same industry. Considering this definition, McLaren has not diversified horizontally as it has not acquired any other formula one racing teams. Fig.2 (Source: Charles et, al. 2010, p. 296)McLaren’s Vertical DiversificationVertical diversification refers to a diversification initiative within the same industry, but one which uses a different value chain than that of the company’s core business. (Charles et, al. 2010). McLaren diversified vertically through its automotive business as it operates within the same industry but has different customers and marketing channels. Likewise, McLaren’s electronic systems and applied technology business can be termed as vertical diversification as it operates within the same (formula one racing) industry, but it requires a distinct value chain i.e. production, distribution and customer network (McLaren, 2013).McLaren’s Cross Sector DiversificationCross sector diversification occurs refers to diversification within a different industry, but one which has a same value chain (Charles et, al. 2010). McLaren’s venturing into the catering, hospitality and event mana gement business (Absolute Taste) can be classified as cross-sector diversification. Absolute Taste share’s the same value chain as McLaren’s core business as it is an extension of the company’s own marketing activities and thus uses the same managerial and other resources. However, Absolute Taste also operates in a complete different hospitality industry; a field completely different from car racing business. Similalry, McLaren’s applied technologies can be termed as cross-sector diversification in that it also operates in other industries such as medical science apart and sports (other than car racing).McLaren’s Unrelated DiversificationUnrelated diversification is referred to a firm’s engagement in a completely un-related business (Charles et, al. 2010). McLaren, diversification strategies so far do not include any un-related diversification as the company achieves economies of scale and synergies through all of its diversification strateg ies. McLaren has developed this portfolio of companies to boost the Group’s reputation and to expand. The development of the production centre improved McLaren’s chances of increasing economies of scale. By having so many of the McLaren companies being managed under the same roof, it allows each company to make the most of tangible and intangible resources and materials that wouldn’t have been used otherwise (McLaren, 2013). The joint use of inputs means that different McLaren subsidiaries share the transaction cost of machinery and other possible production costs for the vehicles that are produced. Once the McLaren production centre was built, it meant that the internal process of vehicle production would change. Within the production centre research is continuously gathered on how to improve the general performance of McLaren’s Racing and Automotive vehicles. As the car is built they can then send it off to be spray painted by hand within the same facility which not only saves time but reduces errors that may have been made on the paint work by machines. Managerial ambition is the drive of many businesses. McLaren has a reputation to withhold as the ‘forefront of British engineering’ (McLaren, 2013). McLaren are always attempting to produce the best. By diversifying into so many subsidiaries it creates new targets for the groups as a whole. The diversification strategy allows the company to increase its business profile and spread risks accordingly. McLaren’s Diversification strategy as a Reflection of Historical Trends in Corporate Strategy Throughout the midst of 20th century till the early 1990s, there were several dominant logics of strategic management. During 1950s, there was an emphasis on general management skills, along with widespread un-related diversification moves by corporates. It was followed by the prevalence of requiring specific management skills for different industries in the 1970s and 1980s. This was coincided with the requirement of portfolio planning. It was not until 1990s, that the focus of management practitioners and academics was led to prevailing themes of core competencies and dominant management logic view to achieve synergies through growth and diversification strategies (Goold and Luchs, 1993). During this time (i.e. 1990s) McLaren embarked upon its diversification initiative as part of its growth strategy. McLaren’s growth strategy precisely coincided with the prevailing business view of achieving synergies through diversification. Once the new McLaren production centre was built it allowed McLaren Automotive to increase their daily production and enabled them to introduce new road cars such as the MP4-12C sports car. The production centre has not only boosted the production rates but has also got a production line which allows McLaren to test its vehicles (Fosters plus partners, 2013). The production centre is also connected to the McLaren technology centre which is ‘connected by a subterranean walkway, lined with interactive exhibition spaces’ (Fosters plus partners, 2013). This connection allows the technology centre to provide for the McLaren Automotive department by coming up with new McLaren electronic systems for their vehicles. With the producti on centre in place it allows the diversification of the McLaren industries to take advantage of the ability to share machinery. With the connection of the Production centre and the Technology centre it allows McLaren to develop new technology to be used by MES for McLaren Automotive and McLaren Racing to use in their formula one vehicle. To either improve the vehicle performance in some way or to generally improve the safety of the racing car. Absolute taste provides food for the McLaren racing team and other clients such as Mercedes-Benz at all grand Prix races worldwide (McLaren, 2013). Igor Ansoff defined synergy as ‘Exploitation of similarities between different lines. Two plus two equals five’ (Ansoff, 1957). This analogy is saying that when similar industries combine such as McLaren Racing and McLaren Automotive it increases the production levels beyond the predicted rate. This synergy was improved greatly once McLaren has built the new Production centre. It allow ed the McLaren group to all operate in the same vicinity roof which inevitably improves synergy amongst the different industries. All of each other’s resources are at the disposal of whoever wishes to use it. References Ansoff, I. (1957) Strategies for Diversification. Harvard Business Review. Vol. 35 Issue 5. Charles E., Bamford, G. and West, P (2010). Strategic Management. Cengage Learning. Fostering plus Partners, (2013) Projects:McLaren Technology Center Available from http://www.fosterandpartners.com/projects/mclaren-technology-centre/ (cited on 5th, March, 2013) Goold, M. and Luchs, K. (1993) Why Diversify: Four Decades of Management Thinking. Academic of Management Executive. Vol. 7 No. 3 McLaren (2013) Vodafone McLaren Mercedes. Available from http://www.mclaren.com/formula1/page/mclaren-group (cited on 5th, March, 2013) Nye, D. (1988) McLaren: The Grand Prix, Can-Am and Indy Cars. Guild Publishing. Porter, M.E. (1979) How Competitive Forces Shape Strategy, Harvard Business Review, March/April 1979. Terpstra, V. (1994). International Marketing, USA: The Dryden Press William, T. (2009). McLaren – The Cars 1964–2008. Coterie Press.

Causes of the Second Punic War Essay Essay Example

Causes of the Second Punic War Essay Essay Example Causes of the Second Punic War Essay Paper Causes of the Second Punic War Essay Paper The Second Punic war â€Å"was the greatest and most unsafe one Rome was compelled to contend on their manner to the conquering of the Mediterranean. † With 17 old ages of conflict doing heavy casualties to be suffered on both sides. the Second Punic War has proven to be an of import clip period in the Roman and Punic imperiums. For Rome. the terminal of the war meant â€Å"the desertion of most Southern Italy† ( Kagan 232. 1995 ) and many economic jobs. For Carthage this meant the terminal of their rise to power. and the realisation that the thought of Mediterranean control being based in Africa instead than Europe was no longer a possibility ( Kagan 233. 1995 ) . Both imperiums had a batch at interest upon come ining the war. but as will be discussed. many historiographers believe that eventual struggle was inevitable. Past grudges and conflicts pitted the Romans and Carthaginians against one another finally taking to the Second Punic War and the ensuing ruin of Carthage. The ancient beginnings written by Livy. Polybius Dio Cassius and Appian topographic point a great trade of incrimination on Hannibal in get downing the Second Punic War. Though some of the writers warrant his actions to an extent. Hannibal’s invasion of Saguntum is pinpointed as the immediate cause of the Second Punic War. Dio Cassius and Appian find small understanding in the motivations behind Hannibal’s actions. As discussed by each of the authors. Hannibal’s male parent. after the loss of Sicily. harbored utmost hatred toward the Romans and transfuse these feelings into Hannibal from a really immature age. All four writers mention an curse taken by Hannibal at age nine in which he vowed retaliation against the Romans for their unfair actions. Livy writes that this curse â€Å"bound Hannibal to turn out himself. every bit shortly as he could. an enemy to the Roman people† ( Kagan 93-94. 1975 ) . Certain plenty. upon go uping to power. â€Å"as if Italy had been decreed to him as his state. and the war with Rome committed to him. † ( Kagan 95. 1975 ) Hannibal marched toward Saguntum with the cognition that this would acquire a rise out of the Romans. Ultimately. Livy asserts that the incrimination is dependent on â€Å"whether it was allowed to be done by the treaty† ( Kagan 103. 1975 ) . Polybius outlines three clear causes of the Second Punic war. First. as other ancient writers. Polybius points to Hannibal’s curse and longstanding score against the Romans. However. he continues to explicate the grounds for Hannibal’s fury. the First Punic War. which Polybius calls â€Å"the most of import cause of the subsequent war† ( Kagan106. 1975 ) . At the stopping point of the materialistic war. Carthage did all it could to avoid struggle with Rome. finally bing them Sardinia and big insurances that were to paid to the Romans both instantly and over clip. This unequal pact on the portion of the Romans is the taking factor in Carthage’s hatred toward Rome. Third. Polybius credits the Punic successes in Ibera as the 3rd prima cause of the Second Punic war. Having secured a great trade of district and farther motivated by triumphs. Carthage felt that they were strong and powerful plenty to take on Rome. It is for this ground that Hannibal chose to assail Saguntum at this clip to arouse a response from the great imperium. Upon being confronted by the Romans. Hannibal does non profess the existent implicit in causes for his onslaught. but insists alternatively that it is revenge for the Punic leaders put to decease by Roman arbiters in Saguntum. Polybius makes an interesting point that this failure to unwrap his true motivations may hold caused more blasted to fall on Hannibal’s shoulders. Polybius writes. â€Å"he had non said a word of the existent cause. but alleged the fabricated one of the affair of Saguntum ; and so travel the recognition of get downing the war† ( Kagan 107. 1975 ) This averment is of import to see in analysing the antediluvian beginnings. as many contain a pro-Roman prejudice. Polybius recognizes that the immediate action that brought the war was that of Hannibal. but besides that â€Å"we must admit that the Carthaginians had good ground for set abouting the Hannibalian war. † ( Kagan 109. 1975 ) . In his essay â€Å"The Case for Rome. † Frank argues that â€Å"the states came to blows because the Barcid household were able to maintain alive the acrimonious feelings aroused by former defeats† ( Kagan 118. 1975 ) . As with Polybius. Frank discusses the true nature of the onslaught versus the alibi for conflict Hannibal was saying. Throughout the exchange of embassies and the lead-up to the Roman and Punic conflicts. Hannibal neer wavered from his averment that Carthage was seeking retaliation for those functionaries who had been executed in Saguntum. Frank continues on to province his sentiment that the war between the two imperiums was non inevitable. but instead a affair of Hannibal and the Carthaginians desiring to reconstruct their pride. In comparing Frank to other modern writers. he is much less sensitive to the errors on the portion of Rome. Frank mistakes Hannibal for the beginning of the war. warranting the confederation with Saguntum and impeaching Hannibal of get downing a war based on bastard scores. In his essay. Frank claims that â€Å"an unwelcome war had been thrust† ( Kagan 119. 1975 ) upon Rome. In analysing the other modern beginnings. it is apparent that Frank’s position is the uncommon one and that Rome was in fact an provoker in the Second Punic war. While Hallward acknowledges the choler of Carthage as a factor in Hannibal’s actions. he is besides rather difficult on the Romans for their unfair actions following the First Punic War. â€Å"In 237 B. C. . the Romans. with no shadow of right. had forced Carthage to give up Sardinia and to pay an extra insurance of 1200 talents† ( Kagan 120. 1975 ) . Hallward acknowledges that it was outside the moral and legal kingdom of Rome to prehend Sardinia and coerce the payment of such steep insurances. He continues to discourse the restrictions imposed on Carthage with the Ebro pact. As Rome grew more concerned with Carthage’s promotions in Spain. they took advantage of the times to enforce the pact and restrict Carthage from progressing past the Ebro River. An of import facet of the Ebro pact is the deductions that came with it. This pact implies that Rome would non impede Punic enlargement up to the River. Though day of the months are ill-defined. had the confederation with Saguntum already existed. it was an â€Å"implied duty on Rome non to utilize the town [ Saguntum ] as an instrument to impede Punic enlargement within the sphere recognized as unfastened to her† ( Kagan 120. 1975 ) . Rome failed to remain out of Carthage’s manner and became a fuss and a hinderance in their pursuit for enlargement. In Saguntum. Rome â€Å"intervened to convey into power. non without bloodshed. a party hostile to Carthage and to advance clash with the neighbouring folk of the Torboletae. who were topics of the Carthaginians† ( Kagan 120. 1975 ) . Not merely was this confederation against unfair in that it was against the spirit of the pact. but it was besides vindictive on Rome’s portion. In the eight months in which Saguntum and Carthage were combating. Rome was hesitating to direct support. Saguntum was â€Å"unimportant and distant. and the stuff involvements of Rome were protected in the Ebro treaty† ( Kagan 121. 1975 ) . However. in malice of holding so small to derive. Rome pursued an confederation with this state to impede Carthage and enforce themselves in the Punic kingdom. All of these actions on Rome’s portion were rough reminders of the unjust intervention Carthage had received since the First Punic war. Though past scores played a cardinal function. Rome’s continued belligerencies and instigatory actions gave good cause for the hateful feelings to go on. and finally led Carthage. under Hannibal’s bid. to prehending Saguntum as a manner of conveying Forth a response from Rome. Throughout his essay. Scullard asserts that Hannibal and Carthage were within their legal and moral right in prehending Saguntum. Scullard bases this decision on his analysis of the pacts that existed between Rome and Carthage at that clip. He foremost addresses the pact made with Lutatius in 241. He states that Carthage was within their rights because â€Å"Rome’s confederation with Saguntum was later than the pact of Lutatius. so that the town was non included in the list of Rome’s Alliess whom the Carthaginians had promised to respect† ( Kagan 123. 1975 ) In respects to the Treaty of Ebro. he points to the simple geographical fact that Saguntum was located 100 stat mis south of the Ebro River. good in the sphere which Carthage had been promised. Besides in respects to this pact. Scullard mentions a similar point to Hallward in that Saguntum â€Å"could non in equity be used by the Romans as a grip to look into Punic enlargement in the south† ( Kagan 124. 1975 ) . Scullard besides addresses Hannibal’s hatred of Rome which is discussed in so many other beginnings. Scullard asserts that though there is grounds and cause for the hate. Hamilcar moved into Spain with â€Å"the purpose of re-establishing his country’s lost imperium. † non seeking retaliation. Based on the pacts which had been made. and the unfair actions of Rome. Scullard states â€Å"Rome had no legal land to keep Hannibal from assailing Saguntum. he was within his legal rights and was no pact breaker† ( Kagan 124. 1975 ) . As with the other modern authors. Errington acknowledges the choler of Hannibal but does non indicate to these emotions as the cause for war. Alternatively. Errington recognizes the incorrect making of Rome in the events taking up to the Second Punic war. It is critical to understand that â€Å"the peace of 241 and Rome’s subsequent appropriation of Sardinia were presented as the acrimonious Barcid letdown which precipitated another war 23 old ages later† ( Errington. 53 ) . It is important to understand the logical thinking behind Hannibal’s choler. instead than reprobate him as a treated. vindictive leader. Errington continues to compose about the â€Å"unwarranted intervention with Carthage’s friends in Saguntum. † This arbitration and newfound friendly relationship with Saguntum reminded Carthage excessively much of the convenient alliances Rome had made in the yesteryear with the Mamerties and the Sardinian soldier of fortunes. Errington 55-56 ) . In reasoning. he addresses the â€Å"Roman traditions† sing the Punic war. which steadfastly blamed Hannibal for the beginning of the war. He evaluates these claims as simplified and â€Å"grotesquely wrong† ( Scullard. 60 ) asserting that the Romans played a portion in ask foring the war through their actions against Carthage. In Kagan’s chapter on the Second War. he gives an in deepness background which allows the reader to to the full hold on and understand the fortunes which led to the actions and emotions of both imperiums. The peacetime between the two wars was important in taking up to the 2nd Punic war. During this clip. Romans involved themselves in a war in Sardinia at the petition of the soldier of fortunes. This engagement against Carthage â€Å"was a clear misdemeanor of the pact of 241 and without any respectable pretext† ( Kagan 253 ) . The Romans wittingly and blatantly broke the pact which had been formed between the two states. Once involved. Rome took advantage of their state of affairs and demanded Sardinia and monolithic insurances from Carthage. The Carthaginians were forced to reluctantly accept. but they resented that their pact had been violated and that they taken advantage of. This declaration â€Å"reflected the relationship of power between Rome and Carthage at a clip when Carthage was unnaturally weak† ( Kagan 255 ) . As the imperium gained it’s power back through Spain. they became more confident in their abilities to fit up against Rome. and Rome became more nervous sing their ability to make so. Kagan discusses the confederation made between Saguntum and Rome and concludes that either manner. Rome was in the incorrect. Had the confederation occurred beforehand. it should hold been included in the pact. but had it been subsequently. so it was a direct misdemeanor of the Ebro pact. Either manner. Rome was in the incorrect to seek to forestall Carthage from taking Saguntum. a metropolis of small importance or value to the Roman imperium. Kagan. like other writers. addresses the Roman tradition of faulting Hannibal’s curse and choler. Kagan argues â€Å"the rejection of the wrath and the curse leads to a decline in the duty of Carthage. It is possible to see its behaviour as wholly reactive and defensive† ( Kagan 270. 1995 ) . In Hannibal’s quest to reconstruct the imperium which had been taken fro him. Carthage pushed through Spain in the district they were permitted. In this position. Hannibal’s onslaught on Saguntum broke no pact and was justified by any just apprehension of the Ebro treaty† ( Kagan 270. 1995 ) . Each of the writers offered a similar narrative. but the prejudice and incrimination was placed otherwise in each piece. The ancient authors seem to fall into the trap of the â€Å"Roman traditions. † blaming H annibal to a great extent for the retribution he felt toward Rome throughout his life. However. as we move to the more modern writers. it is evident that Carthage’s actions were merely a effect and answer to those of Rome. Hannibal was within his rights of both pacts when he attacked Saguntum. and it was non the right of Rome to go involved. Carthage had been undermined by Rome on several occasions. and they were right to stand up against Rome in the eyes of farther unfairness. While the immediate incrimination for the Second Punic war may fall on Hannibal and his invasion of Saguntum based on Roman hatred. it is of import to recognize that the implicit in causes of the war were in fact instigated by Rome and their policies in the preceding decennaries.

All My Life for Sale Essays

All My Life for Sale Essays All My Life for Sale Essay All My Life for Sale Essay The Life of EBay In the essay â€Å"All My Life for Sale†, John Freyer explained how he sold all of his possessions in his apartment to move out for college. Those items had some sort of sentimental value to people who purchased them and gained a vague relationship with them. One way he expressed himself, is when he sold his first wave of objects on eBay. He asked the highest bidders if they could update him on how his things were doing. He wondered if his buyers were taking good care of his things. Freyer is the type of person who would hold on to things hoping they would get used or fixed one day. He got a community started on his website allmylifeforsale. com. Over time, Freyer started to receive messages containing photographs about the stories from people who were a part of the project. He also requested if people could send him their address so he could come and visit. Not too long after, an invitation from the person who purchased Freyer’s salt shaker invited him to their house in Portland, Maine. The six thousand dollars that Freyer made from his selling his things helped him start his journey to visit people all over the country by car. â€Å"As I met more people, the awkwardness of meeting strangers started to wear off†¦ Some may say too comfortable†¦ I would help myself to food in the high bidder’s refrigerator without a second thought† (85) He started to think they were more than just strangers. For example, he acted like a kid who walks into his parent’s fridge to get something to drink. Soon after September 11, Freyer starts to mature. I stopped caring so much about the objects that I was visiting and started caring more about the people who invited me†(86). This personifies that he is growing up in a sense that he is paying attention to the things that really matter in this world. â€Å"Although I hadn’t made it to everyone who had invited me to visit, I knew that it was time to stop driving. †(86) Freyer started to realize that everything was in good hands and he should start worrying about himself. He wanted to set his priorities straight. He had to graduate college.