The Christmas Tree Essay - 558 Words

The Christmas Tree nbsp; Tightly squashed like sardines my family and I travel back to my childhood in thirty simple minutes. The sunshine tickles my eyelids through the salt- stained window. Bing Crosby chimes in his monotone voice singing, Im Dreaming of a White Christmas, setting the mood. His voice is like a familiar calling that Christmas is near. nbsp; Bundled in our scratchy layers of insulation reminds me of deep sea diving. Pine sap and burning wood greet my nose, as we reach our destination. Hand-in-hand and piggy back rides for the younger kids fails to contain their instinctual excitement. Squirming to the sample trees we always argue over a white pine or a spruce, and we always end up with the same†¦show more content†¦I have yet to win in my 17 years, but I can feel that this is my year! We run around marking possible candidates to set in our living room with sacrificing our own warmth with garments from our own bodies. A scarf here, a glove there. Finally, like a lieutenant checking cleanliness we critique the trees with high standards. No, this one is too bare in the front. This is too yellow. No, not quite tall enough! My sister yelps like a puppy with her balled up fists raised in triumph. I reach out and touch the soft bristly needles of the white pine. This, here, is the Christmas symbol of joy. T he best sensation known to kid-dom is smelling the sweet yet bitter sharpness of pine sap. The thick syrupy consistence of the translucent sap coats my black mittens. nbsp; Trudging back with our coniferous prize the girls race to the old, golden school bus /which is a sauna in itself, while my dad waits in line to bind the trees extended limbs. Back at the barn, our tree is lined up against the rusty red, warped paint that chips off like confetti when you press against it. Entering the barn, the warmth swallows me whole as I searched for my family in the crowded interior. Distributing the hot cocoa, hot cider, powdered doughnuts and hotdogs we tap our toes and sing along to the live music man and band who has sung Christmas songs since the beginning of this tradition. Sipping my hot chocolate, I can feel theShow MoreRelatedSummary : Christmas Tree 1171 Words   |  5 PagesEveryone sees different symbols when they think of Christmas.(GS1) A Christmas tree is a huge part of Christmas, it is decorated and the presents are set under it for Christmas day.(GS2) Snowflakes are a trail of pureness left by God to notice all the little things. (GS3) Santa is one of the first things that kids today think of when they hear the word Christmas. (Thesis statement) For Christmas there are many different symbols, (I) the Christmas t ree is what the family takes part in with their ownRead MoreChristmas Tree Essay1481 Words   |  6 PagesChristmas tree â€Å"Wake up, wake up! Today is Christmas day.† said new T-200 home robot. â€Å"Today is december 25, sunny day, it is perfect weather to.....†the robot said with female human voice. But no one responded. Suddenly, a little boy with blue pajamas got up straightly, unlike the lazy face he had yesterday, his eyes were full of energy, just like a blue crystal dazzling in the dimmed room. He got up immediately without wearing his shoes, he rushed out of his room, he opened hisRead MoreGetting Up The Christmas Tree981 Words   |  4 Pagescoupons to go Christmas shopping when I ran across a flyer from a craft store advertising pre-lit Christmas trees for 50% off the regular price. It sounded like a pretty good deal to me, in more ways than one. Unfortunately, putting up the Christmas tree has never been a joyful experience in our family. When the boys were young, we tromped through the woods to cut the obligatory Charlie Brown spindly pine or the lopsided cedar tree. When it came to paying for a live Christmas tree, my husband quicklyRead MoreThe Christmas Tree By Henrik Ibsen981 Words   |  4 PagesThe most magical time of the year is Christmas; where friends and family gather around to celebrate the birth of Christ, exchange gifts and love. The Christmas tree itself is a symbolic figure that brings Christmas together. During the time of ‘1879’ was conceived a revolution of a new modern perspective and created a realist drama in modern homes (local history). Whereas Nora lived and breathed to make Torvald happy because in the time, European men were the dominate ones and women basically conformRead MoreDescriptive Essay About A Christmas Tree735 Words   |  3 Pagesheight, and perfect color. I have hear d so many great things about the holiday! The food, the presents, the love towards others, but most importantly the birth of our savior, Jesus. I hope this family chooses me to be there new Christmas tree! â€Å"How much will the Christmas tree on the left be,† Asked the families father. Next thing I know I am getting hauled off towards a big machine like thing and then unexpectedly I am inside of a red and green net. The son and father carry me gently to the top ofRead MoreThe Christmas Tree Industry Of Ashe County730 Words   |  3 PagesThe Christmas tree industry of Ashe County is the leading industry of the mountain region of North Carolina. The attraction of tourists is a positive benefit for Ashe County, and has increased substantially, because tourism brings in money for public funding for services that we would not normally be able to do, as well as employment for those to maintain hotels and restaurants for those who visit our county. Although the county benefits from added revenue and employment, there are also disadvantagesRead MoreOriginal Writing Of A Christmas Tree Farm On The Outskirts Of Town1274 Words   |  6 Pagesevening, we had cocoa from Starbucks and went shopping for a Christmas tree. After finding a Christmas tree farm on the outskirts of town, we selected a tree that would fit our home best. Since we didn’t have a truck, we paid the owner of the lot to deliver our tree. He followed us as we drove home. I didn’t realize that the tree was so big until it was positioned in the corner of the living room. It was a good thing we didn’t pick a bigger tree because it would not have fit without trimming it and nobodyRead MoreWhen she was younger, they would decorate the Christmas tree together. There would be Christmas700 Words   |  3 PagesWhen she was younger, they would decorate the Christmas tree together. There would be Christmas music playing and cups of warm apple cider. They would argue laughingly over whose topper got put on the tree. Once all the ornaments had been hung and before the tissue paper and boxes had been put away, they would sit on the floor around the tree with all of the lights off, just the strands of white bulbs lighting the space. Gradually, as the years passed, hanging the ornaments became less and lessRead MoreChristmas Tree817 Words   |  4 Pagescommemorate the Christmas season, a significant religious holiday. Beyond a doubt, my favorite holiday is Christmas. During this festive season, I love the fact that everyone is guaranteed to hear festive carols. Also, it is one time of year when people are searching for the perfect gifts to give their loved ones because it is a season when giving is more important than receiving. Mostly, I cant think of anything more exciting than the idea of the entire family decorating a Christmas Tree and wrappingRead MoreChristmas Tree Analysis1402 Words   |  6 Pagesthe Christmas tree parallels with Nora’s development, her mental state, and position in the household. The tree can be recognized as an object placed in a house to please the eyes and adds beauty to a home. Torvald objectifies Nora, seeing her as a plaything carrying no purpose other than to look at and be pretty. As the play continues and Nora develops into a mature character and becomes aware of her repression, the Christmas Tree begins to visibly deteriorate and wither. The Christmas tree emphasizes

Heart Of Darkness By Joseph Conrad - 964 Words

Joseph Conrad’s treatment of race in â€Å"Heart of Darkness† differs significantly from Neil Bissoondath’s â€Å"I’m Not Racist But†¦Ã¢â‚¬  From Neil Bissoondath’s perspective, racial discrimination occurs everywhere and is conducted by everyone, either willfully or ignorantly. Bissoondath’s attempt is to inform the reader of the connection between stereotyping and racism and in turn condemns such acts. Joseph Conrad’s â€Å"Heart of Darkness,† however, exposes the brutality of the Europeans on Africans. While Bissoondath’s work addresses the sensitivity of racial judgement and racial superiority intended to bring hatred or abuse used against any given group of individuals, Conrad’s work describes how the Africans are racially judged and brutally treated by the European settlers. According to Conrad, the European settlers suppressed Africans from their freedom and supplied no medical care nor food. By domin ating over the Africans, the European settlers in Africa are not only able to use the Africans as cheap labours but are also able to exploit the African’s raw materials with less restriction. Nevertheless, both Bissoondath and Conrad condemn the community on their approach to racial treatment. According to Bissoondath, racial hatred is widely used either innocently or deliberately and â€Å"comes from lack of experience,† or â€Å"willful ignorance† (Bissoondath, 84) against those with different cultural taste, different skin colour or of a different gender. Bissoondath warns against the use of anyShow MoreRelatedHeart Of Darkness By Joseph Conrad1471 Words   |  6 PagesIn the story Heart of Darkness by Joseph Conrad a sailor decides to travel to Africa on a whim, using family connections he enlists as the captain of a ship travelling up the Congo River. The novella provides many themes, however is the text in itself racist? One of the main concepts portrayed in Heart of Darkness is the treatment of the natives of Africa and their image. This is most commonly shown through the disparity of the image between what is said in the novel and what can be read throughRead MoreHeart Of Darkness By Joseph Conrad Essay1371 Words   |  6 Pagesevery human and eve rything created by humans has two sides to it: the form and the substance. Joseph Conrad’s novella â€Å"Heart of Darkness† shows precisely how dangerous it is to put our trust in a concept, for example: colonization, without realizing that most of the time one only gets to see the form and not the substance. In this essay, my purpose is to demonstrate that â€Å"Heart of Darkness† by Joseph Conrad is mainly a novella about the discrepancy between substance and form. In order to prove my pointRead MoreHeart Of Darkness By Joseph Conrad1378 Words   |  6 PagesWoytassek AP English 12 Heart of Darkness Reading Log Author: Joseph Conrad Title: Heart of Darkness Original Publication Date: 1899 Kind of Writing: Heart of Darkness is a colonial novella of an expository narrative. Writer’s Purpose and Intended Audience Joseph Conrad wrote Heart of Darkness because he wanted to expose human temptation to experiment with darkness when one’s own desires overcome one’s morals. By writing from his own experience of exploring the Congo, Conrad draws conclusions thatRead MoreThe Heart Of Darkness By Joseph Conrad983 Words   |  4 PagesThe Heart of Darkness by Joseph Conrad is a story that takes place in the early 1890s and presents us with an odyssey of a traveler known as Marlow who confronts the dangers of the Congo jungle while also witnessing the wicked, inhumane treatment of the African natives. In the story, Marlow represents Joseph Conrad who had actually traveled up the Congo in 1890 and witnessed the European exploitation of the African natives firsthand. In the Heart of Darkness, Joseph Conrad exposes the inhumanityRead MoreHeart Of Darkness By Joseph Conrad1350 Words   |  6 Pagesyears, Heart of Darkness by Joseph Conrad was a treasured classic, with many honourable themes and messages, as the author reveals the true nature of humanity by following an European sailor’s journey through the dark jungles of Africa and down the river Congo, all while watching as his own humanity changes. As society has evolved, however, Heart of Darkness has come under scrutiny, as the language is quite racist. Chinua Achebe, writer of An Image of Africa: Racism in Conrad’s Heart of DarknessRead MoreHeart of Darkness by Joseph Conrad1329 Words   |  5 Pages Heart of Darkness is a novel written by Joseph Conrad. The setting of the book is in Belgian Congo, which was the most infamous European colony in Africa. This is a story about the protagonist Marlow’s journey to self discovery, and his experiences in Congo. Conrad’s story explores the colonialism period in Africa to demonstrate Marlow’s struggles. Along the way, he faces insanity, death, his fear of failure, and cultural contamination as he makes his was to the inner station. Conrad through theRead MoreThe Heart Of Darkness By Joseph Conrad968 Words   |  4 PagesJoseph Conrad’s novella The Heart of Darkness has been under controversy because of racial interpretations. The race factor in this novel has made some scholars and professors question the function the novella has in the classroom. However, Joseph Conrad had another view when writing the novel; to demonstrate how prejudice and dehumanizing the European culture is towards African Americans and their culture during this time period. European’s superior authority over African Americans is portrayedRead MoreHeart Of Darkness, By Joseph Conrad1306 Words   |  6 PagesWhat is the â€Å"horror† in Heart of Darkness, and what particular literary images develop that idea of horror in the novel? In Joseph Conrad’s, Heart of Darkness, there can be many literary images found within that develop the idea of horror. Heart of Darkness is noted for its horror within the Congo between the Africans and the Europeans. The horror in Heart of Darkness is a contribution of many ideas that are formed and contributed from the European colonists. The purpose of this essay aims to argueRead MoreHeart Of Darkness By Joseph Conrad1076 Words   |  5 PagesWritten in the late 1800’s, Joseph Conrad’s Heart of Darkness is a novella about one man’s travel into the Congo Free State by way of the Congo River. The title â€Å"Heart of Darkness† actually holds two different meanings. Heart of Darkness is both a metaphor for a psychological â€Å"dark side† of man, and an allusion to Africa. The title suggests both a physical and mental reference. During the time the novel takes place, Africa was nick-named the dark continent because of how little the Europeans knewRead MoreHeart Of Darkness By Joseph Conrad Essay1483 Words   |  6 PagesJoseph Conrad, author of Heart of Darkness, intriguingly uses an unnamed narrator in his novel that clearly becomes of importance right away in the introduction. Conrad’s narrator chooses to speak of the historical period in which Roman colonization took over what we now know as Great Britain. By connecting a Roman colonization story to one almost 2000 years later talking about the Belgians in Africa, Conrad reveals one of his own themes in the novel. He proposes that the Romans and Belgians

Reflection On Special Education Process - 952 Words

ILAP Reflection-Special Education Process Throughout my career I have always been amazed by how little regular education teachers know about the special education process. On numerous occasions I have had teachers ask me, â€Å"Why don’t you just test him, to see if he qualifies?† And when I tried to explain that there was more to the process then just testing, most of the time the teachers would walk away in disgust, without knowing the steps we had to follow in the process. Development In discussions with Ben Robertson and Matthew Rose on what our topic for the Instructional Leadership Action Plan (ILAP), we all believed that providing teachers with more information on the Special Education Process would well serve the needs of all teachers. Ben and I both talked to our principals about having the ILAP at our respective schools and both principals agreed that the need for it was great in both buildings. However, when discussing travel for Matthew it was decided that we would have the ILAP at Nickelsville Elementary and would later hold the same ILAP, based on our feedback from teachers at Nickelsville Elementary and our cohort, at Gate City Middle School. Planning From the pre-assessment, we learned that teachers needed to learn more about intervention strategies-61% of those surveyed could not name an intervention strategy, steps in the referral process-89% of those surveyed could not accurately list the steps in the referral process and understanding anShow MoreRelatedReflective Reflection On Reflective Practice1332 Words   |  6 Pages Reflective Practice in Special Education Using Action Research Sunny Suzanne West St. Joseph’s University Course Title â€Æ' Abstract: Reflective Practices in Special Education Using Action Research Title and Link to Study: Promoting Reflective Practices in Special Education through Action Research: Recommendations from Pre-service Teachers; Paula Wenner Conroy http://journals.library.wisc.edu/index.php/networks Research Problem and Purpose of the Study: What is reflectiveRead MoreSummary Of The Response To Intervention1311 Words   |  6 PagesChapter 3 The Response to Intervention, Referral, and Placement Process Reflection and Summary By: S. Elizabeth Jackson Examining the Response to Intervention (RTI) Process Response to Intervention (RTI) is an in school service program designed to guarantee that all students are getting a high quality education. Before students are referred for special education services, it is essential that they receive effective teaching designed to meet their own learning requirements. All students in publicRead MoreProcess of Developing and Implementing an Individualized Education Program (IEP) 837 Words   |  4 PagesIEP Reflection IEP Reflection The development and implementation of an Individualized Education Program (IEP) occurs after a student is eligible to receive exceptional student services through a referral and evaluation process. In order to maximize academic success, the IEP must be implemented with fidelity following a systematic approach to skills while meeting the needs of the student. A multidisciplinary team, also known as the IEP team, is responsible for developing, implementingRead MoreEvaluation of School Improvement Essay1547 Words   |  7 PagesThe evaluation process should be progressive to incorporate overall planning, implement changes, which contribute to success. In order to focus on school climate and norms, the evaluation design must include the students, instructions, and outcomes to improve communication and building-level concerns to be address in this response. School Climate and Social Norms The school principal, other staff leaders, and personnel set the tone and the climate of the organization. Dr. Hunter indicated theRead MoreEducating Children With Learning Disabilities1612 Words   |  7 PagesEducating Children with Learning Disabilities Research Compiled for Termpapermasters.com, Inc. by M. Hall 8/2009 Introduction Educators and parents sometimes have very different views on the education of their children and the best approaches to classroom process. Educational initiatives since the implementation of the No Child Left Behind Act (NCLB) has led to increasing focus on providing parents with adequate data for decision-making and promoting positive parent/teacher interactions. ForRead MoreStudents With Emotional And Behavioral Disorders ( Ebds ) Essay1296 Words   |  6 PagesThe articles in Unit 4 focus on students with Emotional and Behavioral Disorders (EBDs). Being a special education teacher for 21 years, I can honestly say these are the students that make you, most often, rethink your major in special education. These students are typically the most challenging when compared to students with other disabilities. Regan’s article, Improving the Way We Think about Students with Emotional and/or Behavioral Disorders, focuses on four considerations that may improveRead MoreSpe 51 3 Week 2 Spe513 Week 2 Essay1027 Words   |  5 Pagesse/13555 SPE 513 WEEK 1 INDIVIDUAL ASSIGNMENT REFLECTION PAPER Write  a 500- to 750-word reflection paper. Include  your experiences and beliefs as a student in a classroom with exceptional students. Address  the following questions: * How was diversity addressed when you were in school? * What changes have you noticed in how diverse learners are treated in the classroom? * What are the enefits of including all students in general education classrooms? Click  the Assignment Files tab to submitRead MoreMy Career As A Teacher898 Words   |  4 Pagesyears at Kihei Charter, STEM Middle School. The following year, I acquired a new teaching position at Lokelani Intermediate, a Title I school where I taught sixth grade English Language Arts and Study Skills. I became aware of my passion for special education while I was working as a fourth grade teacher at the Aptos Academy. My very first year as a teacher, I had a student on the spectrum who was extremely intelligent. He could mathematically figure out his vocabulary workbook pages, where all ofRead MoreSpecial Education Reflection1329 Words   |  6 PagesRunning Head: REFLECTION PAPER Reflection Paper En Tseh Wang Lehigh University Special Education 332 (Education and Inclusion of Individuals with Special Needs) has been enlightening for me as a secondary mathematics educator. In the beginning of the semester, my feelings towards special education were those of apathy and insensitivity. I now understand that my feelings were due to my lack of knowledge and my judgment based on stereotypes. I always knew that making fun of studentsRead MoreEssay on Special Education Reflection1336 Words   |  6 Pages Running Head: REFLECTION PAPER Reflection Paper En Tseh Wang Lehigh University nbsp;nbsp;nbsp;nbsp;nbsp;Special Education 332 (Education and Inclusion of Individuals with Special Needs) has been enlightening for me as a secondary mathematics educator. In the beginning of the semester, my feelings towards special education were those of apathy and insensitivity. I now understand that my feelings were due to my lack of knowledge and my judgment based on stereotypes

The Epidemic Of Gender Inequality - 2599 Words

Jonathan Davidson Sociology of Gender 27 July 2016 Sex or Gender The epidemic of gender inequality is sweeping the nation. Everyone is trying to become what society wants them to be, instead of living for themselves. Many seem to confuse a person’s sex, with their gender. Sex is defined by the biological appearance’s that distinguishes us as male and female. A persons’ gender is how they are viewed by society and how men and women differ. from the first ultrasound to the first breath you take society has already planned out the gender roles that you should follow, like a to do list. If you are male you are automatically destined to play sports and if you are female, you are destined to be a housewife, and raise children. In Random†¦show more content†¦When you think of double-dutch you normally think of girls’ jump roping which is another thought that a man cannot double-dutch in this capacity because he could lose his masculinity, but it’s okay if he is jumping rope in the gym flashing mus cles while doing some cardio. Thorne also noticed that many of the kids at an early age didn’t identify to well with their specific sex, so you often say them hanging around the opposite sex. This led about a lot of teasing and name calling by nsurrounded by females or women he’s typically labeled as a homosexual or a feminine man, because he identifies with them more. Most men have a feminine/sensitive side that they tap in from time to time but this is just another trick that society plays on us about how to feel about ourselves. â€Å"when several Ashton girls noticed a boy was sitting in the midst of a group of girls they loudly exclaimed â€Å"Bobby’s a girl† if a girl and a boy chose to work on spelling or to play together, they risked being teased for liking, having a crush on or going with other† (Thorne 53). Children shouldn’t be ridiculed for the groups that they identify with, they are children and they will act and play with anyone. The fact that their life is predestined from conception and the sex unveiling is beyond me. They can teach us so much about how to treat one another and not being afraid to step outside the box. Another phrase that really sticks out is the fact that the female

Comapre and Contrast Qualitative and Quantitative free essay sample

Compare and contrast qualitative and quantitative approaches to research This essay will compare and contrast the 3 articles below in relation to qualitative and quantitative approaches to research focusing on the design and methods used in each study including sampling, data collection and data analysis. The first chosen article by Winkens et al. (2006) uses a qualitative method to look at the manifestations of mental slowness in the stroke population. Toulotte, Thevenon, Watelain and Fabre (2006) uses a case comparison quantitative study to identify healthy elderly fallers and non-fallers by gait analysis under dual task conditions and the study by Girou, Loyeau, Legrand, Oppein and Brun-Buisson (2002) uses a randomised clinical trail (RCT) to find the efficacy of hand rubbing with alcohol based solutions versus standard hand washing with antiseptic soap. The purpose of research studies is to explore the information within the given environment and consider their viability and effectiveness and whether these can add value for learners to the overall experience (Sarantakos 1993). The term ‘Research’ can consist of different meanings, research enquires can be defined as; a methodical, formal and precise process employed to gain solutions to problems and to discover and interpret new facts and relationships. (Waltz and Bausell 1981, p. 1). The goals of research are to formulate questions and aim to find the answers to those questions. The immediate goals of research are categorised as exploration, description, prediction, explanation and action, where they provide a strategy for figuring out which questions to ask and which answers to seek (Sarantakos 1993). Researchers can decide the type of research they want to carryout according to which methods would suit their research. Qualitative research is a systematic method of inquiry which follows a scientific in depth method of problem solving deviating in certain directions (Thomas and Nelson 2001). With qualitative research a hypothesis is often not given at the beginning of research studies and develops as the data unfolds. The researcher is the primary data collector and analyser. Data can be collected via interviews, observations and researcher-designed instruments (Thomas et al. 001). The goal of qualitative research is the development of concepts which helps us to understand social phenomena in natural (rather than experimental) settings, giving due emphasis to the meanings, experiences, and views of all the participants (Pope and Mays 1995). The researcher is able to gain an insight into another person’s views, opinions, feelings and beliefs all within natural settings (Hicks 1999). A quantitative research method was originally developed in the natural sciences to study natural phenomena (Bryman 1988). This can be visualized as it uses numerical forms of representation which then can be presented in forms of graphs and tables (Denscombe 2003). Quantitative research is associated with many different approaches to data collection; the main fundamental characteristics are as follows; the approach is concerned with obtaining numerical information which can be analysed using statistics, where it does not need to go beyond the use of what is stated as ‘Descriptive’ (Silverman 2000, p 26). The form that evidence should take has led to a lively debate about possible methodological approaches. Cormack (2000) suggested that the methodology section in research should clearly state the research approach to be used, to ask whether the method is appropriate to the research problem and whether the strengths and weaknesses of the chosen approach are stated. According to Hardey and Mulhall (1994), the methodology section should include an overall description of the research design and details of the proposed methodology. It is important to give a thorough description of how the research took place and to include all the steps taken in order to allow other readers to follow the article. The article by Winkens et al. (2006) uses a semi-structured interview which is conducted on the basis of a loose structure consisting of open ended questions that define the area to be explored, at least initially, and from which the interviewer or interviewee may diverge in order to pursue an idea in more detail (Britten 1995). The use of semi-structured questionnaires has many advantages and disadvantages. Advantages include the flexibility of the interviewer allowing them to follow up on any unexpected responses and to eek clarification on any answers. It also provides a depth of information as well as a breadth of information. The disadvantages of using semi-structured interviews are the analysis of data obtained is often complicated and time consuming and the data may contain irrelevant information. In this study it was identified that there could have been some bias when using semi-structured interviews as it enabled the interviewers to guide the interviews and therefore the pa tients answers, in the direction of preexisting hypotheses. The authors of this study did identify the reason for the use of this method and therefore they justified its use. They suggested that as the study was an explorative in nature it required a broad approach (Winkens et al. 2006). Using this approach can cause inconsistencies between the interviews and therefore can effect the outcome of the interview. Every effort should be made to keep the questioning similar. If a discussion is made in one interview then that topic should be made available to the next interviewee and so forth. The study by Wikens et al. 2005) suggested that they used a standardised procedure to administer the interview, however in the article it is not stated what this standardised procedure was. By not stating the procedure it would be difficult for another research to repeat this study and get similar results making it less reliable. When looking at the main topics in the interview that were used in the study by Wilkens et al. (2005) participants may have interpre ted the questions asked in a different way. Interviewers therefore have to ensure that the questions they ask are understood by the participants.

Judgment Case 8.1 free essay sample

Judgment Case 8-1 Riding the Merry-Go-Round Requirement Merry-Go-Round Enterprises was a clothing retailer that sold clothes to young men and women. Some mistakes were made and ultimately the company had to file for bankruptcy protection in 1994. A quick look at the portion of the balance sheet given in the question, there are a couple of indicators that the company was having some problems. Even though the company reported a 15% growth in sales, a quick look at the merchandise inventory is one red flag of problems ahead. On February 1, 1992, Merry-Go-Round reported merchandise inventory of 59,971,000 and on January 30, 1993 reported inventory of 82,197,000. The growth in the inventories is a good indication that company was beginning to have problems in getting rid of merchandise. By having a bloated inventory that becomes old and stale, sales and profits will ultimately decline. As noted in an article by Stephanie Strom in the New York Time from 1994, â€Å"Merchandising mistakes, made by executives whom Mr. We will write a custom essay sample on Judgment Case 8.1 or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Weinglass has already sacked, largely precipitated Merry-Go-Rounds swift plunge into bankruptcy in January. Last year, when it seemed as if every teen-ager in America was sporting the lumber-jack look heavy lug boots, flannel shirts, thick socks Merry-Go-Round, which made its name gauging notoriously fickle adolescent tastes for a quarter-century, was trying to sell the hip-hop look baggy pants and hooded sweatshirts and bell-bottoms. The misjudgment bloated inventories, causing sales and operating profits to decline far enough to violate the companys loan agreements. That produced a credit crunch† (After 12 years, Boogie is Back on the Merry-Go-Round). With the profits falling and a credit crunch in tow, it would seem plausible that it would become more difficult for the company to pay debt. The second indicator that seems to jump out is the growth in receivables. In 1992, receivables totaled 6,195 in relation to the receivables total in 1993 of 6,466,000. This is a huge percentage increase in relation to the percentage increase of sales. As company’s sales grow, receivables can grow. However, in this case, the percentage of growth in receivables compared to sales is much more dramatic and â€Å"this could indicate customer dissatisfaction with the product or that the company has extended too generous payment terms in order to attract new customers, which in turn, could increase sales and bad debts† (Spiceland, Sepe, Nelson, Tomassini, 2009, p350). Merry-Go-Round Enterprises certainly was a very strong company for some time. By looking at the balance sheets from 1992 and 1993, you can see some red flags that indicated potential trouble. As problems occurred in the stores, inventories grew and became old and stale. To combat this, the company appears to have tried some special incentives, causing receivables to grow at a much quicker percentage than sales. These two red flags are just a couple; of what I’m sure were several indicators of trouble. References After 12 Years, Boogie is Back on the Merry-Go-Round, 1994, February 6. The New York Times Spiceland, J. D. , Sepe, J. F. , Nelson, M. W. , Tomassini, L. A. (2009). Intermediate Accounting (5th ed. ). New York, NY: McGraw-Hill/Irwin.