Explain new approaches in respect of how a firm could finance takeover Essay

Explain new approaches in respect of how a firm could finance takeover and acquisition. Identify issues with such approaches, f - Essay Example The strategy adopted by each group is prepared by the management accounting department through analyzing the market, shareholders and the regulatory framework within the industry. In some instances, it may be important to obtain synergies to help analyze the financial and accounting policies applied by each of the companies merging. Although the A&M started in 1980s, the international rate of industrial mergers and takeovers took place during the 1990s. However, the complexity and nature of international operations coupled with other complexities has sophisticated global takeovers and mergers. Mergers and acquisitions normally abbreviated as M&A refer to the corporate strategy aspect, management dealing and corporate finance that involve the selling and buying as well as combining and dividing of different companies aimed at assisting an enterprise grow in its location or sector or venture into a new location or field (Brealey and Myers, 2000, p 89). Such a growth is expected to be w ithout subsidiary, use of joint venture or child entity. Over the years, the distinction between acquisition and merger is  blurred with several aspects especially economic income. Shareholders lawsuits are common in the event that a firm opts to engage financially in an acquisition or takeover and is appreciated as being part of the current market now that they are meritless. Merger lawsuits frequency has increased in the recent years with their life cycle undergoing a complete change. These days, once a merger deal is closed, lawsuits are normally closed. However, some plaintiffs have come out strongly in mergers to refine the way they operate. They insist on keeping such litigation alive even after they have been closed. This is achieved through having extensive discovery more so against the acquirer executives in control of the purse strings. Why mergers and takeovers There are a number reasons cited by firms for mergers and takeovers. However, the most prevalent reasoning cit ed by majority of the firms participating in M&A is profitability and growth sourced from external means. The outsourced growth may be of great economic benefit to the acquirer through increase in the production capacity, product diversification, increased market share, and expansion of the product lines. Some firms cite quantifiable reasons such as tax advantage and increased economies of scale are the main reasons for the mergers. In laying the strategies for merger and takeovers, it is important for the participating firms to focus on their goals and strategies. The management accounting department of the merging firms observes the compatibility of the merging companies to determine the compatibility of the core values and beliefs of these corporations. While quantitative variable provide ideal aspects which makes takeovers and mergers very attractive, their applicability are limited as they fail to portray the clear picture of the scene. Qualitative factors of the merging corpor ations should also be deeply considered. In estimating the real value of each merging firm, intangible factors such as favorable location, the strength of management, and skilled labor force constitute the qualitative aspects of the takeover or merger. Whatever the goal or rationale of the merger, the failure or success of

Low Cost Strategies of QuickFlight Essay Example | Topics and Well Written Essays - 750 words

Low Cost Strategies of QuickFlight - Essay Example QuickFlight has no formal HR department and any room for staff development and training; this is something that the organization should look into, considering the increase in size will need an integration of forces. The expertise from Gone can help the organization streamline a strategic HR policy, including the personnel from QuickFlight as well to ensure proper representation of all stakeholders. To solve this problem, the organization should practice effective communication strategies in the company. In times of change management, effective communication plays a vital role in the success of the changing processes. Proper information dissemination to all stakeholders, equal intake for solutions from them would help the policy makers to gain knowledge from the valuable expertise of the Human Capital. In order to capitalize on the diverse features of both the organizations, the human resource should be encouraged to work in teams and work their way out of problems. Job rotation is an other management development that helps to train employees and provide them with exposure to the entire organization. All these activities will introduce a high sense of commitment in the employees towards the newly formed organization and will help fill the gap between the two cultures (Raymond, 2000). Â  With the addition of call center labor in the organization, the company should embark on formal training procedures to train the employees to boost their sales through call center bookings. Training and development in this area are bound to help the employees boost the sales; also, recognition for the hard work that they put in is important. Clearly, compensation that is being awarded can work as an incentive, along with recognition. Therefore, to reduce turnover and boost sales, the company should introduce a basic pay for all, adding performance-based rewards, depending on the sales that the personnel makes.

Swot Analysis Essay Example for Free

Swot Analysis Essay SWOT Analysis is a famous tool to analysis overall strategic position of the business and environment. Besides, people used SWOT Analysis to identify their strategies and create a specific business model that best aligns all the resources and capabilities to requirement to environment which the firm operates. SWOT has divided into two, which is internal factors (S, W)that firm have some to measure it, meanwhile, external factors(O, T) is something not control by us. Strengths are qualities that enable company to achieve their mission; we can observe several strengths from Citibank. Citibank is a global network company by almost seven of the top ten banks in the world and considered as the market share leadership in world. Citibank has experienced to emerge into many foreign markets, although they had not always been a world- class success story. In addition, Citibank is an innovative company who always come out with some ‘new’ services to customer. By open a multinational account services, Citibank has gained the confidence from Japanese consumers. The strong focus on technology and innovative financial services help Citibank to won many awards. Citibank has a good training and development for their employee too. There is always a mentor to guide their employee progress. Hence, Citibank people are great demand from other banks. On the other hand, Citibank do have some weaknesses that may influence Citibank success and growth. They face some conflicts came from bad management and coordination. Citibank merged with Citicorp and Travelers group, there is a report of differences and conflict between two co-CEO, John Reed and Sanford Weill. This problem arises due to different cultures of two organizations. There may lead some communication problems between them, which by language and cultural barriers. External Factors has opportunity and threat, which is not under company control. Opportunity of Citibank is they have offered retail banking services. Citibank has launched their strategy of localized commitment, to employ 95% local employee in Japan. By implement this strategy, Citibank has become very popular by government. Citibank has many opportunities to expand to other foreign countries by implement the multinational account. It will win consumer heart and helps Citibank to become a first enter foreign market more successful. Citibank certainly have threat, the main threat of Citibank is competitor. Citibank’s major competitors include domestic and foreign competitors.  Examples of domestic company are Bank of Tokyo- Mitsubisi and Sanwa Bank. Foreign company are HSBC and Deutche Bank. But Citibank has many competitive advantages which are strong brand equity, innovation a nd localized high employees. With all these competitive advantages, Citibank has much percentage to win among so many competitors.

Properties of Prunus Persica Linn

Properties of Prunus Persica Linn Review on Phytochemical and Pharmacological Properties of Prunus persica Linn. Monika Rana *1, Deepak Kashyap2, Atul Kabra3 ABSTRACT Prunus persica Linn. Batsch (Family: Rosaceae), commonly known as Peach tree in English and Aru in Hindi, is native to Persia, China and also distributed in Australia, India and USA. Traditionally, the plant used in the treatment of constipation, laryngitis, menostasis, dermopathy and contusion. The major phytoconstituents reported in the plant include amygdalin, prunasin, persicaside, ÃŽ ²-sitosterol, quercetin etc. Pharmacological studies reported in this plant are antiallergic, anti-inflammatory, antiphotoaging, antitumor and spasmogenic effects. This review provides valuable information on phytochemical, pharmacological and traditional properties of the Prunus persica which will help the researcher for further studies. Keywords: Prunus persica Linn.; phytochemical; pharmacological; amygdalin. INTRODUCTION According to the World Health Organization, more than 80% of the world’s population mostly in poor and less developed countries depend on plant-based medicines for their primary health care needs.[1] About 35,000 plant species are being used in various human cultures around the world for medicinal purposes.[2] About 170 active compounds currently isolated from higher plants are widely used in modern medicine. Even today, approximately 80 % of such compounds depict a positive correlation between their modern therapeutic use and the traditional use of the plants from which they are derived. At least 7,000 medicinal compounds in the modern pharmacopoeia are derived from plants.[3,4] Prunus persica Linn. Batsch (Family: Rosaceae), commonly known as Peach tree in English and Aru in Hindi, is native to Persia, China and also distributed in Australia and USA. In India, it is cultivated only in the Himachal Pradesh, Kashmir and Uttar Pradesh.[5-7] Traditionally, the plant used in the treatment of constipation, laryngitis, menostasis, dermopathy and contusion.[8] Synonymns P. persica Linn. is also known by other names i.e. Pygeum persica Linn., Amygdalus persica Linn.[5] Vernacular Names P. persica Linn. has various vernacular names[6,8,10] as mentioned in Table 1. Table 1. Various vernacular names of Prunus persica Linn. BOTANICAL DESCRIPTION The peach is a small, deciduous and glabrous tree which grows upto 6m in height (Figure 1). The leaves of the plant are simple, alternate, long-lanceolate, serrulate, 8-15 cm long, 15-35 mm wide, petioles 1-1.5 cm, with glands and small stipules. The flowers of the peach are 1-2 cm in diameter, bisexual, pink, sepals pubescent on exterior, sepals and petals 5, stamens many, inserted with the petals on the calyx tube, pistil1, with 2 ovules. The fruit of the plant is 1-5 cm in diameter, tomentulose, drupe, with a fleshy outer layer surrounding a hard stone containing the seed, the stone deeply sculptured in the month of April- May. The fruit is matured in the season of August- September.[8] Figure 1: Plant of Prunus persica Figure 2: Fruit of Prunus persica Geographical Distribution Prunus persica is native to China and Persia. This plant is also cultivated in USA, New Zealand, Australia and Temperate Asia. In India, it is cultivated in Kashmir, Himachal Pradesh, Utttar Pradesh, and to a limited extend in Nilgiris. The plant is also distributed in the Pakistan, Japan and in the Deccan Region.[5-7] Ethnomedicinal Use The leaves of the plant are used as anthelmintic, insecticidal, laxative, sedative and vermicidal and also in the treatment of piles, leucoderma, and whooping cough. The fruit is used as an aperients, aphrodisiac, antipyretic, antiscorbtic, brain tonic, demulcent, mouth freshener, stomachic and useful in thirst, biliousness and â€Å"kapha†. [5,6,10] The oil from the seeds is abortifacient, good in piles, deafness, earache, stomach troubles of children.[10] The flowers are used as an anthelmintic and purgative.[7] CHEMICAL CONSTITUENTS Prunus persica Linn. contains cyanogenetic glycosides, namely, amygdalin and prunasin[11,12] as the major constituents isolated from the seeds along with the glycerides,[13,14], sterols[15] and emulsin[16]. Rho et al. (2007) reported a new alkaloidal compound, persicaside, isolated from methanol soluble extract of the seed.[17] The stem bark of the plant contains 6-hydroxy 4-methoxy 2-O-ÃŽ ²-D-glucopyranoside, Crysophenol 8-O-ÃŽ ²-D-glactopyranoside, ÃŽ ²-sitosterol and Quercetin[18]. The leaves of the plant contains the caffeic acid, chlorogenic acid, p-coumaric acid, kaempferol, quercetin, quercetin-3-glycoside, quercetin-3-rhamnoside, quinic acid, tannin, urosolic acid and zeaxanthin[19]. The essential oil from the plant contains the 130 compounds, the most important of which are benzaldehyde, limonene, 1-methylethylhydrazine, 4-ethenyl-1,4-dimethyl cyclohexene and 3-carene.[21] Fixed oil, called persic oil extracted from the seeds contains ÃŽ ²-sitosterol, and squalene [Figure 2] .[7] Figure 2. Various chemical constituents present in Prunus persica Linn. Traditional Uses About  ½ teaspoon of young leaves, pounded and mixed with water, is given twice daily after meal in dysentery. The leaves warmed over fire are rubbed against insect bite and pain in eyes. The pounded young leaves are applied on wounds for killing the wound worms in case of animals such as cow and mithun.[21] The paste of the plant along the table salt and water is applied on affected skin twice a day to kill germs in wounds and fungal infection.[22] The powdered seeds is mixed with water and usually applied on hands as vulnerary during winters.[23] The fruits of the peach is used in the treatment of damaged hair.[24] Therapeutic uses The plant is used to remove maggots from wounds and also used as demulcent and lubricant.[25,7] Crushed leaves are used to stain palms and feet, in wound healing, burning sensation, colouring palms and feet.[26] The oil extracted from seeds is applied externally for massaging in rheumatism.[27] Veterinary uses The plant leaves are used as a anthelmintic in traditional veterinary practices for the treatment of helminthosis in animals.[28,29] Non-medicinal Uses The fruits of the plant are edible, leaves serve as fodder and stem as firewood.[23] Root bark is used as a dye.[30] PHARMACOLOGICAL ACTIVITIES Anti-inflammatory activity Prunus persica Linn. possessed anti-inflammatory activitiy against rat osteoblast sarcoma cells whereas in carregenan induced paw edema it showed anti-inflammatory activity at a dose of 250 mg/kg. .[17,18,31] Antiallergic activity The ethanolic extract of the plant inhibits mast cell-mediated allergic inflammatory reaction by controlling calcium influx and NF-jB signaling.[32] Antiphotoaging effect The plant possesses the anti-photoaging effect which was assessed by DPPH, Western blot and reverse transcription–polymerase chain reaction analysis. A compound named 2-methoxy-5-(2-methyl propyl) pryazine isolated from the peach was responsible for this activity.[33] Antitumor activity The cyanogenic glycosides, amygdalin and prunasin, isolated from Prunus persica seeds, significantly inhibited the Epstein-Barr virus early antigen activation induced by tumor promoter and showed anti-tumor activity.[12] Protection against skin carcinogenesis The Ku-35 extract of the plant showed protection against UV-induced DNA damage and carcinogenesis when applied topically.[34] Protection against UV-induced skin damage The protective effects of the flower extract of the plant (KU-35) were evaluated against solar ultraviolet (UV)-induced skin damage using in vivo models of UVB-induced erythema in guinea pigs and ear edema in ICR mice. Ku-35, a new cosmetic ingredient, showed protection from UVB-induced skin damage by topical application.[35] Spasmogenic effect The aqueous extract of peach leaves caused a dose-dependent spasmogenic effect at the dose range of 1–10 mg/ml in isolated guinea pig ileum.[36] REFERENCES WHO. IUCN and WWF: Guidelines on the conservation of medicinal plants, IUCN Gland, Switzerland 1993; 1:4-6 WHO. Quality control guidelines for medicinal plant materials. Geneva: World Health Organization; 2008. Fabricant DS, Farnsworth NR. The Value of Plants Used in Traditional Medicine for Drug Discovery. Environ Health Perspect 2001;109: 69-75. Harvey A. The place of natural products in drug discovery. Drug Plus Int. 2004; 3: 6-8. Nadkarni KM. Indian Materia Medica, Ist Vol., Bombay, India: Popular Prakashan; 1976: 1036-37. Pulliah T. Encyclopedia of World Medicinal Plants. India: Regency; 2006: 1620-1621. Bhattacharjee SK. Hand Book of Aromatic Plants, 1st ed., Jodhpur, India: Popular Offset Service Pvt. Ltd; 2000:119–471 WHO. Medicinal Plants in The Republic Of Korea. Manila: World Health Organization; 1998. The Wealth of India (Raw Material), New Delhi: Council of Industrial and scientific Research; 2005; 8: 274-79. Kirtikar KR, Basu BD. Indian medicinal plants with illustrations. Dehradun, India: Oriental Enterprises; 2003: 1334-37. Fukuda T, Ito H, Mukainaka T, Tokuda H, Nishino H, Yoshida T. Anti- tumor promoting effect of glycosides from Prunus persica seeds. Biol. Pharm. Bull. 2003; 26(2): 271-273. Ministry of Health and Welfare, â€Å"The Japanese Pharmacopoeia 14th Edition,† ed. by the Ministry of Health, Labour and Welfare, Tokyo, Japan; 2001:803-806. Takenaga A, Ito S, Tsuyuki H, Nippon Shokuhin Kogyo Gakkaishi 1982; 29:724-729. Kosuge T, Ishida H, Ishii M. Chem. Pharm. Bull. 1985; 33:1496-1498. Morishige H, Ida Y, Shoji J. Shoyakugaku Zasshi 1983; 37: 46-51. Fujisaki M, Ishizawa K. Symposia on Enzyme Chem. 1952; 7: 95. Rho JR, Jun CS, Ha YA, Yoo MJ, Cui MX, Baek HS, et al. Isolation and Characterization of a New Alkaloid from the Seed of Prunus persica L. and its anti-inflammatory activity. Bull. Korean Chem. Soc. 2007; 28 (8):1289. Raturi R, Sati SC, Singh H, Sati MD, Bahuguna P, Badoni PP et al. Chemical examination and anti-inflammatoty activity of Prunus Persica stem bark. Int. J. Pharm. Sci. 2011; 3 (5):315-317. Duke JA. Handbook of Phytochemical Constituents of GRAS Herbs and Other Economic Plants. Florida: CRC Press; 1992:488-490. Hekai R, Weiliang J, Xianglong S. Study on chemical components of the essential oils from Prunus persica and P. davidiana. Chinese Tradit. Patent Med. 1992; 14: 33-34. RC Srivastava Nyishi Community. Traditional knowledge of Nyishi (Daffla) tribe of Arunachal Pradesh. Indian J. Tradit. Know. 2007; 9 (1):26- 37. Abbasi AM, Kham MA, Ahmed M, Zafar M. Herbal medicine used to cure various ailments by the inhabitants of Abbottabad district, North West Frontier Province, Pakistan. Indian J. Tradit. Know. 2010; 9(1):175-183. Hussain F, Shah SM, Sher H. Traditional Resource Evaluation of Some Plants Of Mastuj, District Chitral, Pakistan. Pak J. Bot. 2007; 39(2):3339-54. Nidal A. Jaradat. Medical Plants Utilized in Palestinian Folk Medicine for Treatment of Diabetes Mellitus and Cardiac diseases. J. Al-Aqsa Unv. 2005;9:1-28. Singh VK, Ali ZA, Siddiqui MK. Folk medicinal plants of the Garhwal and Kumaon forests of Uttar Pradesh, India. Hamd Med. 1997;40:35-47. Abbasi AM, Khan MA, Ahmad M, Zafar M, Jahan S, Sultana S. Ethnopharmacological application of medicinal plants to cure skin diseases and in folk cosmetics among the tribal communities of North-West Frontier Province, Pakistan. J. Ethnopharmacol. 2010;128:322-335. Sharma J, Painuli RM. Plants used for the treatment of Rheumatism by the Bhoxba tribe of District Dehradun, Uttarkhand, India. Int. J. Med. Arom. Plants 2011;1:28-32. Hussain A, Khan MN, Iqbal Z, Sajid MS. An account of the botanical anthelmintics used in traditional veterinary practices in Sahiwal district of Punjab, Pakistan. J. Ethnopharmacol. 2008;119:185-190. Akhtar, MS. Anthelmintic evaluation of indigenous medicinal plants for veterinary usage-final research report (1983–1988). Department of Physiology and Pharmacology, University of Agriculture, Faisalabad, Pakistan.1988. The Useful Plants of India, Fifth Reprint. New Delhi: NISCAIR; 2006:496. Deb L, Tripathi A, Bhowmik D, Dutta AS, Kumar KPS. Anti-inflammatory activity of N-Butanol Fraction Of Prunus Persica L aqueous extract. The Pharma Res. 2010; 4:74-78. Shin TY, Park SB, Yoo JS, Kim IK, Lee HS, Kwond TK, et al. Anti-allergic inflammatory activity of the fruit of Prunus persica: Role of calcium and NF-jB. Food Chem. Toxicol. 2010; 48: 2797–2802. Han S, Park KK, Chung WY, Lee SK, Kim J, Hwang JK. Antiphotoaging effect of 2- methoxy-5-(2-methyl propyl) pyrazine isolated from peach (Prunus persica (L) Batsch). Food Sci. Biotechnol. 2010;19(6):1667-1671. Heoa MY, Kima SH, Yang HE, Lee SH, Jo BK, Kima HP. Protection against ultraviolet B and C-induced DNA damage and skin carcinogenesis by the flowers of Prunus persica extract. Mutat Res. 2001;496:47-59. Kim YH, Yang HE, Park BK, Heo MY, Jo BK, Kim HP et al. The extract of the flowers of Prunus persica, a new cosmetic ingredient, protects against solar ultraviolet-induced skin damage in vivo. J. Cosmet Sci. 2002;53:27-34. Gilani AH, Aziz N, Ali SM, Saeed M. Pharmacological basis for the use of peach leaves in constipation. J Ethnopharmacol. 2000;73:87-93.

The Horrific Ending to Poes The Cask of Amontillado :: Cask Amontillado Essays

The Horrific Ending to Poe's The Cask of Amontillado End of the story is horrifying and shocking: Montresor traps and entombs living Fortunato behind the brick wall. The victim cries to the executioner: "For the love of God"(Poe, 214) but the only respond is ironical repeat of his own words. The story contains very strong and drastic images. Live burial practice is beyond any critic and "was once a practiced form of capital punishment. The historical context of this practice may indicate that Fortuanto wounded profoundly his friend. This wound must have been remembered and reconsidered since the end of the story reveals narrator's very strong emotions: hidden hatred, and cold anger. "Montresor implies that his rival, a member of the Freemasons, is responsible for his loss of status, happiness, love, and respect: "You are rich, respected, admired, beloved; you are happy, as once I was"(Platinzky, par 3). But this is a very vague explanation because the author doesn't give and specific details. When he completes his revenge plan he seems to be satisfied with his deed, and words "In pace requiescat" (Poe, 244) sarcastically emphasize his feelings and thoughts. It is difficult to determine what is more drastic: Fortunato's death, atmosphere of something unexpected, horrible, mysterious, and insincerity, false words, and betrayal, sarcasm, ironic, and pretended politeness, cold, calculated hatred. All of these images reveal the sophisticated cruelty of the protagonist. On the other side did Fortunato really do what he was accused of? Did Montresor was really right in his claims? If so, why Fortuanto was naive enough to accompany his enemy in the trip to vaults, to drink wine? Wine is a symbol of joy, consent, friendship, and companionship, but in this story is a very painful sign of betrayal. Maybe Montresor enlarged in his imagination Fortunato's real (or imagined) faults? Perhaps this entire story cover indirectly difficult problem of false, because both protagonists were ve ry insincere persons. In this context the end of the story shows that both dishonest protagonists failed, even Montresor, who achieved his goal. The end of the story is truly scary, and the most noticeable impression is the strength of hatred, negative emotions and feelings towards Fortuanto. I think that this kind of emotion is very destructive for a person who experiences it.

Maritime Law :: essays research papers

Maritime Law The value of many shipments depends upon fluctuations in the currency rates, freight, handling charges, and other expenses. By means of insurance protection will be provided to goods from any uncontrollable variables. A contract of Marine Insurance is defined by section 7 of the Marine Insurance Act of 1909 as: "A contract whereby the insurer undertakes to indemnify the assured, in manner and to the extent thereby agreed, against marine losses, that is to say, the losses incident to marine adventure." The purpose of marine insurance is to provide protection against financial loss for an amount, which is as close as possible to the actual loss recognized. Marine insurance is a contract by which one party for a specified consideration promises to pay another party a sum of money on the loss of goods that are subject to marine transport. Therefore marine insurance is a contract of indemnity, which is a contract of reimbursement, and the amount redeemable is measured by the extent of the assured's or the insured's financial loss. The terms and conditions of the contract entered into with the insurer determine the amount of reimbursement that is to be received by the insured. A contract of marine insurance is embodied in a policy, which specifies: "1- The name of the insured, or of some person who effects the insurance on his behalf. 2- The subject matter insured and the risk insured against. 3- The voyage, or period of time, or both, as the case may be, covered by the insurance. 4- The sum or sums insured. 5- The names of the insurers." The promissor in an insurance contract is called the insurer or underwriter, the person to whom the promise is made is the insured, assured or the policyholder and finally the contract is referred as the policy. In order to avoid these situations marine cargo insurance has different coverage for different purposes. http://uniserve.edu.au/law/pub/icl/marincon/MarineInsuranceandCargoCla.html http://ra.irv.uit.no/trade_law/documents/insurance/mia_1906/art/mia_1906.html#01 General Average Loss 55 Section 72(1) says that a general average loss is any loss or damage voluntarily incurred for the general safety of the ship and cargo. For example, where goods are thrown overboard in a storm for the purposes of saving a ship, and the rest of the cargo. The Admiral Zmajevic (1983) 2 LLR 86. 56 Section 72(3) says that the several persons interested in the ship, freight and cargo must contribute rateably to indemnify the person whose goods have been sacrificed against all but his proportion of the general loss. 1.Does your policy cover perils? 2.Does it cover war risks and riots? Due to events like the Los Angeles 3.Does it cover? Nature of Marine Insurance

Without the work of women on the Home Front, Britain could not have won the First World War

Throughout the time of the war, women abandoned all aspects of their old lives. Suffragists and suffragettes suspended their campaigns for the vote. Instead they concentrated on setting up unions and leagues to actively encourage men to join the army. For example they published posters urging mothers, sisters, wives, daughters to persuade male family members to sign up. All men who wouldn't sign up were given a white feather, more famously known as the symbol of a coward. Not only did women concentrate on boosting recruitment; they soon replaced male workers doing dangerous and hard jobs in bad conditions where they were occasionally subjected to abuse. The analysis of the following sources will help to prove or disprove the question. Source A is written by a woman who lived through the war. It explains the work that she did after the war broke out and how much she was paid. The letter was written in 1976 but is a primary source. This means that the source needs careful consideration when deciding if it is reliable. The woman's memory may not be accurate so it could be inaccurate, exaggerated, or miss placing vital information. The source has a very one-sided view, as the author seems to only note to the positive aspects of her change in career. There is no suggestion of bad conditions, treatment or injuries as many other sources suggest. The source makes the working life of women seem pleasant and enjoyable. However many sources and other information do not agree with this. The source doesn't directly agree with the question as it doesn't show that women were helping Britain win the war but does stress that they were useful. The source isn't very reliable unless it is used in conjunction with another source to back it up. Source B is part of a book written by Sylvia Pankhurst in 1932. Sylvia was the daughter of Emily Pankhurst who was the founder of suffragettes and Sylvia was a firm follower. Suffragettes wanted the right to vote and used fierce campaigns often ending in violence and riots. They were strong, determined and single-minded women. Sylvia was especially this way. She set up unions to campaign for women's rights. The source, therefore, could be biased and used to persuade people to support and join them. Even tough it was written after the war women still weren't seen equals and needed many people to help support them. The source could therefore be exaggerated to help make the writing more emotive and persuasive. This source is more informative than the one before, it shows us the disadvantages and seems much more like other information that has been published. For example the bad working conditions ‘it was common for six o more dope painters to be lying ill'. The source does agree more with the statement than Source A. It suggests that women were putting their lives at risk to help continue industry and help the war continue. Source C, again, taken from a book, written in 1917 by a factory owner. This source completely contrasts with the previous source. It suggests that ‘women prefer factory life'. Being a primary piece of evidence, it may have been used to boost the number of female workers in the factories so may not be entirely reliable. Although the owner will be seeing the everyday work women are doing and how they do it. However this source doesn't tell us what factory it is. If the factory is in good condition and the women there are working in an enjoyable atmosphere with good pay then they will be obviously enjoying their work. The source does not tell us the numbers of women that enjoy factory life; it may only be a minority of the workforce. The source lacks in vital information, which could change the whole outlook of the source and has no evidence to prove what it is suggesting. It is hard to find sources that agree with this view unless they are obvious propaganda. The evidence in this source does not really with the statement because it is not proving that women are helping the war and is a biased piece of writing. Source D, on the other hand, is completely different. It is a photograph taken in a munitions factory during the first world war. It doesn't tell us when during the war the photo was taken. If it was taken at the start of the war it could mean that it is showing how men's attitudes to women were still very poor. Also there is no suggestion of numbers and how the women themselves feel. No evidence of working conditions is shown. There is evidence to suggest that it is propaganda used to help women join the factories; it shows women doing highly skilled work. But more evidence to disprove this idea. The women look depressed, unhappy and they are not smiling. Also there is a board at the back, which reads ‘when the boys come back we are not going to keep you any longer – girls. ‘ Suggesting men feel superior and better. This would not help women the workforce. The use of the work ‘girls' makes the women seem young, helpless and insuperior. It could well be used to change male attitudes of women for the worse and may have been made by trade unions that disapproved of female workers. This source defiantly agrees with the statement. It directly says how women are needed and has photographic proof of women working in the factories. Source E is a poster from the British government produced in 1916. This is undoubtedly propaganda. It was made during the munitions crisis and was made as a part of the DORA scheme. Therefore it is likely the source is biased and used to boost morale. Its main purpose, however, is to persuade the women to join the workforce. It shows a woman of middle class or higher and well dressed. She is young and obviously working as she is wearing an overall. She looks like she is flying suggesting she is happy, on top of world maybe. This source looks similar to the one featuring Lord Kitchener about recruiting. It is appealing to you like that one by saying ‘these women are doing their bit' so why aren't you? But it is reliable even though it is propaganda because it shows that women were needed in factories and as many as possible. Evidence suggests that the government is actively encouraging women showing a change in society against the norm. This source however does have limits. We are not aware of numbers or how women feel about the work. Or how much they are paid and how hard the work is. But the source fully agrees with the question. It is an essential poster; the government are saying ‘we need help – we need women to solve the munitions crisis'. Source F is written record of the numbers of employed in British industries in 1914 and 1918. The huge increase in transport, manufacturing, civil servants and teachers. Women are going into industries previously dominated by men. The only industry out of the group that decreased was domestic service, an industry that women worked in before the war. It was long hours with little pay sometimes just(i2 per month and women, as far as we can see from Source A ‘hated every minute of it'. This source is useful because it shows how many more women the government employed. There is no suggestion of what the women or government thought though. The source covers the whole period of the war including the time of the munitions crisis and DORA. Many of the women would have been employed because of either or both of these. The source is, therefore very reliable, because it is highly unlikely to be propaganda or biased. However we do not know when it was published or why it was. The source does agree with the statement, because it proves that the number of women in industries from 1914 – 1918 was a huge increase for example in transport only 18, 200 women were employed in 1914 but by 1918 this number had increased to 117, 200! It shows women were needed to fill the places of men. Source G is an extract from an account of one woman's experiences while working during the First World War. It is a primary piece of evidence as it was written in 1919, just after the war has finished. The source tells us about what the male employees did to her. It is useful because we get an understanding of men's attitudes to female employees. Many other sources have supported the idea that man's attitudes are changing, they are respecting women and encouraging women. However this source completely disagrees with this. The foreman gave her ‘wrong or incomplete directions' and she had ‘no tools' to work with yet it was unquestionable to ask to ‘borrow from the men. ‘ The male employees would also treat her badly by drawer being ‘nailed up' and ‘oil poured over everything in it'. This source does not, however, tell us whether the boss knew or if he did, whether he did anything or ignored it. Also we do not know if the men's attitudes changed during her experience, as there are no exact dates of events. But the woman does say ‘none of the men spoke to me for a long time'. This suggesting that maybe she was eventually accepted. This limits the reliability, although having said that, it does seem to be a reliable source as it was undoubtedly used as propaganda of any sort because it was published after the war had finished. The evidence from this source disagrees with the statement because it suggests that the men do not need nor want the female employee in their workforce. They seem to be capable without her. Source H is part of an article in The Engineer published in August 1915 which makes it a primary piece of evidence. It is praising female workers and sounds surprised ‘women can satisfactorily handle much heavier pieces of metal' and are disproving every man who under estimated women ‘than had previously been dreamt of'. It is useful in the sense that it suggests that men's attitudes have changed for the better and the majority of men agree with this. 85 MPs in Parliament agreed to the vote of women. However we do not know how many people agree with this and there is no proof that is was definitely written by a man. There isn't evidence of what job it is or what the conditions were like. It was written at the start of the munitions crisis, when the government were persuading women to join the workforce. So it is possible that this source taken form a trade journal, was used to show women that people did support them, did believe in them and therefore making women warm to the idea employment. The evidence in this statement does support the statement. People were realising, even form an early stage, how much effort women were doing in filling the men's shoes and helping the war effort. Source I, published in 1918, is part of a report on Women's Work in wartime. The source shows how women are losing their femininity ‘she has discarded her petticoats'. Women's clothes were changing and evolving. People were becoming used to it, it seemed normal to have ‘girls at the wheels of the cars'. Women are becoming independent. The source also gives information on other work women did, not just the usual factory industry or munitions. It suggests women are taking over the job industry in every aspect. The source was written at the end of the war meaning that a lot of men will have gone to fight so female workers were a huge majority. The source seems to be very reliable as there is a lot of information and it does not raise many queries. However there are no examples of what women have to say but there is a good gist of numbers in this source making it more useful. But there are no exact figures. This source completely agrees with the question. It shows women were employed in jobs in all areas. Source I, an official war painting titled ‘For King and Country' by E. F. Skinner done in 1917. There is frequent evidence in this source to show it could be propaganda. Firstly the title directly gives a patriotic sense of pride in your country and nation. Aimed at women to join the workforce, it shows a munitions factory almost completely dominated by women. They are smiling, working in good conditions with no obvious dangers although this painting was drawn after medical reports were published in 1916 showing the effects of factory working. It is a very positive painting of the prospect of work. It is an extremely biased painting with no other purpose but to raise the sprits of women. The source is useful because it shows how much effort the government is putting into making propaganda pictures. Although it may not be useful because we get no idea of the down sides of factory life – everything seems so good. This makes the source unreliable because it is a very biased and exaggerated but still reliable in the sense that we can appreciate how much the government wants to keep morale high and spirits up. The source does agree with the statement for the obvious reason that there is a picture full of female workers near to the end of the war. The majority of sources do agree with the question. Source B, D, E, F, H and I all agree. Source C does definitely not agree and Sources A and C seem to be in the middle. Many of the sources which support the view that ‘without the work of women on the Home Front, Britain could not have won the war. ‘ Much other information helps to support this; DORA was set up to solve the munitions crisis and it used women to help overcome it. Suffragettes and suffragists set up many leagues and acts to persuade women to send their male family members to war. It is fair enough to say that without women, nobody would be there to persuade men to go to war, nobody would be there to supply men with ammunitions, and nobody would be there to nurse the injured soldiers. Not only were women coping with this but also had to face the prospect that they would never see their loves ones again. Without the work of women the war for Britain would not have been possible, let alone Britain winning.