Declaration of the Rights of Man and Citizen Essay

Declaration of the Rights of Man and Citizen - Essay Example the articles of the declaration embodied the absolute rights of an individual. Initially there was also a list of duties which every individual had to perform but after a while the people who framed the Declaration removed them from the list. The articles promise the individuals of freedom, their own piece of private property, social security and immunity from cruelty. The Declaration also promised freedom of speech and freedom of the media and press. The emphasis of the Declaration was on the equal treatment of all individuals and their independence. It stated that the law should be based on the citizens of the country and the officials should be answerable to them as well. The finances of the country should also be in the hand of the citizens. A number of articles of the Declaration were directed at the unfairness of the ancient regime and how it abused the rights and interests of the individuals. Liberalism in the 19th century was deeply affected by the Declaration of the Rights o f Man and Citizen. However the Declaration did not seem to have any provisions regarding women or slaves. The Declaration of the Rights of Man and Citizen helped in changing the government of France from monarchy- where only the queen and the king had all the power and the power passed down the generations and new leaders were not elected- to republic where all the citizens had basic rights and also the right to vote and elect their own leaders. The Declaration gave rights to citizens which were never granted anywhere in France before like equality, liberty and property. It also led to the constitution of the Declaration of the Rights of Woman and the Female Citizen. The United States Declaration of Independence of 1176 had Thomas Jeffery as one of its main writers and at the time the Declaration of the Rights of Man and Citizen was being drafted, he was present in France and was in contact with the authors of the

Go Ahead, Use facebook case Study Example | Topics and Well Written Essays - 250 words

Go Ahead, Use facebook - Case Study Example Technology is contrary to the human nature leading to the erosion of the human self hence making people to behave out of self hence they behave selfishly and stupidly. People behave like machines, impatient and full of hubris due to influence of technology. In addition, technology is moving so fast that it may lead to self-destruction and failing to control itself (Sarah). This is the adoption of a trend, which has a leadership of native-technology work force having collaborative tools for self-provisions. It is characterised by human networks plus sources of information that does not require the central IT hub. The culture make the generation and the workforce to be comfortable with what they use at home like the social networking software hence they are actually unable to utilize the main frame technology applications in the work place. Though the use of IT is a vital component of running today’s industry, it important and necessary to carry out regulation at the work place to ensure that the employees are productive and do not major on issues which do not add value to their works. Therefore, there is a need for regulation for the use of IT in the industry to ensure that workers do not waste time .However; this will have an implication in the workers feeling within the organization. The company can allow the employees to use technologies such as webcam video conferencing, Skype, twitter, and iPods provided they use them in a way protected by the company firewalls to expose the company to external hackers. Equally, there is the need of educating the work force not to use the programs for unofficial duties during the working

Celestial Women beneath a Mango Tree Essay Example | Topics and Well Written Essays - 750 words

Celestial Women beneath a Mango Tree - Essay Example One such painting is that of the ‘Celestial Woman beneath a Mango Tree’, an exquisite piece of art with its sublime antiquity awaits interpretation since its formation and continues unveiling the mysteries and social conventions as well as intricacies of 11th century India. The painting, â€Å"Celestial Woman beneath the Mango Tree† is actually inspired from the sandstone sculptor at the Jain Temple situated in Madhya Pradesh or Southern Uttar Pradesh of India and the sculptor was made during the mid 9th Century. This piece of art is an exquisite example of bracket art genre and was used to connect the pillar with the ceiling. Original structure of the temple contained four such art pieces giving an expression of joyous atmosphere putting their glance upon the devotees from four corners of the temple and gracing the minds of the devotees glancing upward with their auspicious presence. The divine lady is poised under a mango tree and ignorant about the monkeys perching on it. The lines of the masterpiece are bold and significant uses of the primary colours are evident. The dominant use of the blue colour with a shade of deep to light relates the picture to the celestial realm. The red fruits and yellow flowers are significant and act as a genuine eye-catcher. The motif of the painting is clear enough to support the voluptuous figurine and the ornaments and the features of the woman are distinct, sharp and also well bred amid the play of light and shade. According to the ancient Indian myth and lore, the laughter and of a lady was held responsible for the blossom of mango. Here the deity evidently symbolizes fertility and in its iconic representation, the deity is symbolic to motherhood.   

Balance Sheet and Public Sector Reform Essay Example for Free

Balance Sheet and Public Sector Reform Essay Financial control 1.1 Assess the relationship(s) between a financial system or function and other systems or functions in an organisation Answer: Information and records are of critical importance to the functioning and controlling of systems in general, including organisational systems. Given the central importance of information and records to systems operation, including public sector organisations and the societies they exist to govern, we should not be surprised to learn that public sector reform efforts that overlook the information component often fail to meet their immediate objectives and the longer-term goal of establishing a framework for good governance. Efforts to improve the management of public sector records in many countries have been hampered by a gap between the National Archives and the government’s record-creating departments. The result has been that most of the records in the custody of the Archives are over forty years old, while the records in government departments remain unmanaged. Some National Archives have inspecting powers, but there are few professionals trained to manage current records. Moreover, there are rarely systems in place to ensure that semi-current and non-current records are transferred to secure accommodation or appropriately destroyed. The introduction of computerized systems, often a key part of public sector reform projects, is compounding existing record-keeping problems. These computerized systems are using information that may be seriously flawed and based on collapsed paper-based systems. It is because effective management of records is so crucial to achieving public sector reform objectives, which lead to good governance, that restructuring must encompass the management of records. Restructuring of records and archives management processes must be seen as an integral part of the restructuring of core government processes to ensure the success of public sector reform efforts. 1.2 Describe the systems of accounts and financial statements used to control a financial system Answer: Financial statements are the primary means of communicating financial information to parties outside the business organization. The four basic financial statements: Balance Sheet Income Statement Statement of Cash Flows Statement of Retained Earnings ACCOUNTING SYSTEMS In small enterprises there can be different kinds of accounting systems such as external, internal and tax accounting. Annex 3 summarises data per Member State concerning accounting system requirements for small enterprises. On the basis of this data, the following descriptions of accounting systems are given: Internal accounting Internal accounting, also called management accounting is based on the enterprise’s internal accounting procedures and recorded accounting information. Internal accounting is intended for managers within organizations, to provide them with the economic basis to make informed business decisions that would allow them to be better equipped in their management and control functions. For example, managers may want to be able to assess the contribution or the profitability of different products or services that they supply by comparing the revenues and costs that they generate. Unlike external accounting information, internal accounting is usually confidential and it is accessible only to the management. In most cases, small enterprises do not use internal accounting at all due to their size. Internal accounting is normally not governed by national legislation. However, in some Member States internal accounting is compulsory even for small enterprises. External accounting External accounting, also called financial accounting is concerned with the preparation of financial statements for decision makers, such as the owners, suppliers, banks, governments and its agencies, customers and other stakeholders outside the enterprise. External accounting makes use of the accounting information from the internal accounting system. In the preparation of the external accounting, the small enterprise may be governed by local 1.3 Analyse financial information contained in a set of accounts or financial statements Answer: The two main sources of data for financial analysis are a companys balance sheet and income statement. The balance sheet outlines the financial and physical resources that a company has available for business activities in the future. It is important to note, however, that the balance sheet only lists these resources, and makes no judgment about how well they will be used by management. For this reason, the balance sheet is more useful in analysing a companys current financial position than its expected performance. The main elements of the balance sheet are assets and liabilities. Assets generally include both current assets (cash or equivalents that will be converted to cash within one year, such as accounts receivable, inventory, and prepaid expenses) and noncurrent assets (assets that are held for more than one year and are used in running the business, including fixed assets like property, plant, and equipment; long-term investments; and intangible assets like patents, copyrights, and goodwill). Both the total amount of assets and the makeup of asset accounts are of interest to financial analysts. The balance sheet also includes two categories of liabilities, current liabilities (debts that will come due within one year, such as accounts payable, short-term loans, and taxes) and long-term debts (debts that are due more than one year from the date of the stateme nt).Liabilities are important to financial analysts because businesses have same obligation to pay their bills regularly as individuals, while business income tends to be less certain. Long-term liabilities are less important to analysts, since they lack the urgency of short-term debts, though their presence does indicate that a company is strong enough to be allowed to borrow money. The balance sheet also commonly includes stock-holders equity accounts, which detail the permanent capital of the business. The total equity usually consists of two parts: the money that has been invested by shareholders, and the money that has been retained from profits and reinvested in the business. In general the more equity that is held by a business, the better the ability of the business to borrow additional funds. In contrast to the balance sheet, the income statement provides information about a companys performance over a certain period of time. Although it does not reveal much about the companys current financial condition, it does provide indications of its future viability. The main elements of the income statement are revenues earned; expenses incurred, and net profit or loss. Revenues consist mainly of sales, though financial analysts may also note the inclusion of royalties, interest, and extraordinary items. Likewise, operating expenses usually consist primarily of the cost of goods sold, but can also include some unusual items. Net income is the bottom line of the income statement. This figure is the main indicator of a companys accomplishments over the statement period. Read more: http://www.answers.com/topic/financial-analysis#ixzz1uKymsDuW 2.1 As a manager you need to fully understand your role in the budgetary process. It is the most basic financial planning and control tool. Every manager needs to know what costs are associated with their department, and how in relation are they doing to that budget. You might achieve your departmental goals, but if you go over budget in order to achieve those goals, you create financial problems for the company and jeopardize your own job performance review. In most cases, part of your performance appraisal will be based on whether or not you were within budget for the year. Budgets need to be realistic. You can’t just say at a whim you need 20 new people, just as upper management can’t say you have only $10 for a years’ worth of training classes. Budgets are used to investigate variances, whether you went over or under budget, and address the reasons for the variances. You need to always look at ways to control those variances by controlling costs. By being on top of your budget, you might be able to make changes before it’s too late and you end up having to reduce staff or eliminate a branch of your department. There are basically two types of budgets, a capital expenditure budget and operating budget: 1. Capital expenditure (also known as â€Å"Capex†) relates to costs associated with plant and equipment. This is equipment that generally lasts for more than a year such as a copy machine. 2. Operating budget, which is related to the normal day-to-day operations and expenditures such as payroll, supplies, and miscellaneous. There are two types of budgets within an operating budget, sales budgets and expense budgets:  · Sales budget is associated with comparison and variance of the actual revenue brought with the projected revenue.  · Expense budget applies to all areas incurring operating expenses, including the sales department. This is the budget we will focus on. CASH BUDGET FOR 90 DAYS Beginning cash balance $ 320,000 Add: Estimated collections on accounts receivable750,000 Estimated cash sales 250,000 $1,320,000 Deduct: Estimated payments on accounts payable $ 800,000 Estimated cash expenses 150,000 Contractual payments on long-term debt 150,000 Quarterly dividend 50,000 $1,150,000 Estimated ending cash balance $ 170,000 2.2 Budgetary Control is defined as the establishment of budgets, relating the responsibilities of executives to the requirements of a policy, and the continuous comparison of actual with budgeted results either to secure by individual action the objective of that policy or to provide a base for its revision. 2. Salient features: a. Objectives: Determining the objectives to be achieved, over the budget period, and the policy (ies) that might be adopted for the achievement of these ends. b. Activities: Determining the variety of activities that should be undertaken for achievement of the objectives. c. Plans: Drawing up a plan or a scheme of operation in respect of each class of activity, in physical as well as monetary terms for the full budget period and its parts. d. Performance Evaluation: Laying out a system of comparison of actual performance by each person section or department with the relevant budget and determination of causes for the discrepancies, if any. e. Control Action: Ensuring that when the plans are not achieved, corrective actions are taken; And when corrective actions are not possible, ensuring that the plans are revised and objective achieved. Budgetary Control is an integral part of management. It consists in comparisons between the results of actual performance and budgeted performance. Central to this kind of comparison is Standard Costing and Variance Analysis. The purpose of this article is to clarify simply to the leaner, reader, and others peoples who related with accounts, budgets, costing department. 01. Variance Analysis: In a well-run organization the comparison between actual and budget is used as the basis for deciding the appropriate action. This document sets out how the analysis is used to highest effect. The procedure is actually part of the normal control process. Any variation from expected performance, in terms of budgets, where income or expenditure did not occur as expected. Variance analysis is the act of determining the drivers for those variations. Variances are noted and accounted for. A decision can be made to reduce expenses or reallocate resources. This technique greatly reduces the need for comprehensive review cycles. 2.3 Budget and Budgetary control, both at management and operational level looks at the future and lays down what has to be achieved. Control verifies whether or not the plans are understood, and puts into effect corrective measures where deviation or underperformance is occurring. This article Techniques of Budgetary Control examines how budget and budgetary control can impact on the performance of the organizations Techniques: Budgetary Control is an integral part of management. It consists in comparisons between the results of actual performance and budgeted performance. Central to this kind of comparison is Standard Costing and Variance Analysis. The purpose of this article is to clarify simply to the leaner, reader, and others peoples who related with accounts, budgets, costing department. What variance analysis is all about, avoiding pure technicalities and the terminology of accountants? Notice is confined to costs and cost variances in this article. A similar dealing of revenue and revenue variances would also be compulsory to acquire a proper perspective. Following explained The Budgetary Control Techniques 01. Variance Analysis: In a well-run organization the comparison between actual and budget is used as the basis for deciding the appropriate action. This document sets out how the analysis is used to highest effect. The procedure is actually part of the normal control process. Any variation from expected performance, in terms of budgets, where income or expenditure did not occur as expected. Variance analysis is the act of determining the drivers for those variations. Variances are noted and accounted for. A decision can be made to reduce expenses or reallocate resources. This technique greatly reduces the need for comprehensive review cycles.

Company Law Overview

Company Law Overview Table of Contents Advantages of forming a incorporating company.. Differences between private limited company and public limited company.. Disadvantages of forming a company A company limited by shares, limited by guarantee or unlimited Three ways the Company Act 2006 has affected private companies Documents required for registration.. Role of Registrar of companies What is the effect of section 33 of Companies Act 2006. Corporate personality and effect on Jack and Jill.. Bibliography.. Advantages of forming a incorporating company The process of formation (registration) incorporated company is regulated by law in the Companies Act 2006. Summarised below the main advantages of incorporating the company. Limited Liability The most important of the advantages of incorporation is its limited liability, what means that the legal responsibility of shareholders is limited to the amount paid on their shares. The most important thing for Jack and Jill might be that their personal assets will not be put at risk. Separate Legal Identity The limited liability company is a legal entity separate from the board and its members (shareholders). And again, any debts made by the company will not be borne personally. Protection of Company Name The name of the company must be unique and no one else cannot use it. However the choice of company name is restricted and complies with the rules. Continuity In case that Directors, management and employees leave, retire, die it doesnt mean that the company will be winding up. Once the company is formed it will be exist till insolvency, bankruptcy, liquidation or other cause of the courts or Registrar of Companies. Taxation Sole traders and partnership companies pay income tax but the companies pay corporation tax which has currently lower rate than income tax. There are also wider range of allowances and tax deductible costs which decreases the taxable profit. Differences between private limited company and public limited company DIFFERENCES PUBLIC COMPANIES PRIVATE COMPANIES NAME Must end with ‘Public Limited Company or PLC Must end with Private Limited Company or LTD (unless the company is unlimited) SHARE CAPITAL Must have a minimum subscribed share capital of  £50,000 and this must be paid up to at least 25% (at least  £12,500 must already have been raised by the issue of shares) No limit on share capital SHARES The company may offer its shares and debentures to the public (stock exchange) Cannot be advertised for sale or listed on the stock exchange DIRECTORS At least 2 One director COMPANY SECRETARY Must have suitably qualified company secretary There is no obligation to have a secretary, if there is one does not need to be qualified ANNUAL GENERAL MEETING Must hold every calendar year No obligation, of AGM, unless there is the decision to have one Disadvantages of forming a company In the first stage of the formation of a company must be prepared various documents, such as: memorandum of association and articles of association, a statement of capital and declaration of compliance, which must be delivered to the registrar of companies at Companies House. This stage is more laborious and complicated in comparison to the partnership and therefore incorporated companies will take longer to set up. The company also must have a unique name and gain unique number from Registrar of Companies. To set up the company there must be paid fees which make this type of company more expensive to set up. Also, there are extensive legal issues that have to be complied with. The various ongoing formalities must fill and publicity include the companys directors, secretary, also the financial accounts (which can be viewed by individual or other companies), the annual return of the company, and constitution. A company limited by shares, limited by guarantee or unlimited Limited by shares what means that the liability of the members (shareholders) of the company is limited by the memorandum to the amount capital originally invested. That will protect the shareholders private assets in the event of the company will announce bankruptcy. This kind of liability I would advice to Jack and Jills company as their private assets will not be involved in case of insolvency. Limited by guarantee means that the liability of shareholders is limited to the amount which they have undertaken or guaranteed to pay if company winding up. This kind of liability has normally been formed for educational or charitable purposes, and may or not have a share capital. If there is a share capital, the shareholders liability is for the amount of his shares and also to the amount of guarantee. Companies with no share capital normally gain funds by subscription or endowments. Unlimited means that there is no limit of the liability of the shareholders. Unlikely to the partnership the shareholders are not directly liable to creditors, but they are liable to the company. However, their liability is the same as partners. Three ways the Company Act 2006 has affected private companies In the Company Act 2006 many of the changes has applied to small private companies and its one of the most important rules is a simplification of the corporate regime. Some of these rules will be presented below: The company makes the decision if they wish to appoint the company secretary, as they are no longer obligated to do so. The shareholders written resolutions are no longer has to be unanimity. The simple majority of the eligible shares for ordinary resolutions, but 75% for special resolutions. The Act gives a possibility of reducing share capital by a company without obtaining the court order. Also reduces the period of filing the accounts from 10 to 9 from the financial year end. Documents required for registration 1. The memorandum of association This document is also known as an external constitution of the company, and determines key features of the companys status. From 1st of October 2009 the document was simplified and does not contain too much information, but it has to be prepared by those who wants to form an incorporation company under Company Act 2006. This must contain the subscribers names and signatures and if the company has a share capital, each of the member must have at least one share. 2. The articles of association (CA 2006 s. 18) The article of association (also known as internal constitution of the company) is the most important because it determines how company will be operate and regulates the rights between members, directors and company. The company has a right to make a changes to articles but it has to be done during the general meeting and the copy should be delivered, within 15 days from the day the changes were enacted, to the Registrar of Companies. The articles of association must be sign This document must be signed by each subscriber of the memorandum in the presence of a one witness and usually areas such as: Rights, duties and responsibilities of the directors; General meetings’ organization; Company’s members voting rights; Shares issues and transfers, shares’ classes, share certificates; Paying dividends and etc. To make easier preparation of this document for the companies, Companies House has prepared standard article of association and might be adapted by this company. All of these documents are available to download from Companies House website: http://www.companieshouse.gov.uk/; but also can be received from: company formation agents, accountants or legal stationers. 3. IN01 form The registration application (which contains the statement of compliance) The name of the company might be chosen, by those of setting up the company, of any name they wish, however there is certain rules which must be kept. The situate of the office of the company A statement of the objects of the company A statement of the limitation of liability of the company A capital clause stating the amount of the share capital which is authorised and the division of the share capital into shares of a stated amount Role of Registrar of companies The Companies Act 2006 makes the rules how the documentation should be filled in Companies House. The Registrar of Companies is responsible to record and control from companies either new or existing, to incorporate and dissolve companies, regulates formation of new companies and changes of existing companies, and also deals with any breaches of Companies Act. The section 1117 Companies Act covers where is stated the form, delivery’s manner, method of authentication, whether delivered electronically or as a paper document. The one of responsibility isto make the information available to the public. The names can be checked on Companies House website before formation, but also Registrar of Companies will check that if it is consistent with rules. The name of the company must be chosen very carefully, and the best way to make it easy to memorise is to make it as logical to the company activity as it possible. The name cannot be similar to other companies and should be too long as the long names are difficult to memorise. The words cannot be used but might be if the company will receive a written permission from the Department of Constitutional Affairs. These words are: Royal, Queen, King. The words used by a company without a permission such as: â€Å"Solicitor† or â€Å"Patent Agent†; might be treated as criminal offence. There is also words that company will need to get a written specified bodys permission, and they are: British, English, International, Group or Association. What is the effect of section 33 of Companies Act 2006 In the Section 33 of Companies Act 2006 that is provided information for a statutory contract between the company and its members; each member of the company and other companies. Over the years this contract have made a lot of controversy and confusion. The main question is if the contract might be enforced by members, to make sure that the right associated with them in another role such as the right given to a director who is also a member. In the members rights were breached, the company can be sued by them. Corporate personality and effect on Jack and Jill Corporate personality means that the company is treated as a legal entity and its personality exist independently from its owners, directors and shareholders. That means also that the company is liable for its own debts and can sue but it can be sued in its own name and also a company can buy and sell properties in its own name. The limited liability of the company means that the shareholders are not liable on its private assets for the debts belongs to the company (as the company and the owners are two separate entity). This might be one of main advantages to register the company by Jack and Jill with Companies House. In case of any problems with liquidity of the company, problems with paying companys liability such as loans or debenture, Jack and Jill private assets will be safe from creditors of the company. The case Salomon v A. Salomon Co. Ltd (1887) will illustrate and will be the best example the separate entity: Mr Salomon owned a boot-making business which was sold to another company A. Salomon Co. Ltd, which had been formed by the same Salomon. â€Å"There were seven members in the business: his wife, daughter and four sons who took one share each and Salomon himself who took 20,000 shares. The price paid by the company to Salomon was  £30,000 but instead of giving him cash, the business gave him 20,000 fully paid shares and  £10,000 in the secured debentures i.e. he lent the company  £10,000 which was owed to Salomon and  £7000 to unsecured creditors. The unsecured creditors claimed that as Salomon Co Ltd was really the same person, he could not owe money to himself and that they should be paid their  £7000 first. Held: The House of Lords stated that Salomon was entitled to the  £6000 and the unsecured creditors got nothing. The reason for this decision was that the company was to be regarded as a completely separate person in the eyes of the law from its members and its officers. The House of Lords thought it a completely irrelevant argument that Salomon was the leading shareholder in the company and that he could effectively control the destiny of the business.[1] Salomon v Salomon Co Ltd has been taken from book Nicholas Grier, â€Å"Company Law, Second Edition†, Scotland: W. Green Son Ltd, 2005) Bibliography: Nicholas Grier, â€Å"Company Law, Second Edition†, Scotland: W. Green Son Ltd, 2005 Websites used: http://www.bridgewest.eu/ http://startups.co.uk/ http://www.companieshouse.gov.uk http://www.companylawclub.co.uk/ 1 [1] Case Salomon v Salomon Co Ltd has been taken from book Nicholas Grier, â€Å"Company Law, Second Edition†, Scotland: W. Green Son Ltd, 2005)

The Ten Greatest Marketing Mistakes and How to Avoid Them :: Business Marketing Mistakes Companies Essays

The Ten Greatest Marketing Mistakes and How to Avoid Them Its a certain fact that business these days is more competitive than its ever been. To stay alive these days, you just cant just offer a quality product at a fair price. These days, you have to know how to market effectively. Unfortunately, most businesses have no idea of how to get the most out of every marketing dollar that they spend. You should demand that ou get the best results from every dime you drop into marketing! Most companies spend more time planning their company Christmas party than they do creating powerful, persuasive, marketing communications. Now this can stop. Herein are the 10 greatest marketing mistakes and how you can avoid them. Before I get into it, let me tell you why I put this together. As I consult with current clients, bring on new clients, and market for more, I am learning more and more. Its come to my attention time and time again, when I bring on a new client I find that they are making almost the exact same mistakes as another of my clients was, in a totally unrelated field! These marketing mistakes arent confined to a singular industry. These mistakes Ive found across the board. I have worked with computer software companies, food companies, cable sales companies, real estate brokers, financial consultants, and many more. All of these companies had most, if not all of these 10 greatest marketing mistakes present in their operations. If one or two of these mistakes dont apply to you, then you should congratulate yourself! You must already be on the road to marketing success! Here they are in no particular order: Mistake # 1: Your business focuses on itself, and not on your prospects and customers needs. Does this seem too obvious? Look through your yellow pages. Pick them up right now and glance through. Answer this question: Are most of the ads telling you what benefits you get if you if you become a customer? Or are the ads telling you about the vendors, where they are, how wonderful they are, what they do, how great their quality is, how great their service is, and all about them? 95% of the ads are totally focused on the business and not on what the business can do for YOU, the prospect! Take a look at the ads in the newspapers, on the TV, and listen to the radio.

To Build a Fire by Jack London Essay -- Jack London Build Fire Essays

To Build a Fire by Jack London The short story "To build a Fire" by Jack London, tells about the relationship between man and nature. The story takes place in the Yukon during one of the long night. The main character who is unnamed travels with a dog along a small trail to a mining camp. The man leaves against the advice of a local and after a short time realizes that he should have waited. The temperature is extremely cold because the mans spit freezes before it hits the ground. The main obstacle of his journey is the many covered springs that mean death to whoever falls into them. The man sends his dog in front of him to make sure that the trail is safe. Eventually the dog falls into one of the springs and gets his paws wet. Immediate, acting solely of instinct, the dog begins to chew the ice off of his feet. Further down the trail a similar incident happens, but this time the man falls into the spring. In order to keep his feet from freezing he has to build a fire. The first attempt to build a fire is flawed b y the location the man chose under a tree. After the man is unable to light a second fire because of the loss of dexterity in his fingers, he becomes panicked and blindly runs, until totally exhausted, and dies. Throughout the story the mood gives the impression of extreme cold, and the tone is ironic. Through the actions of the main character, Jack London shows that man must be humble to nature.   Ã‚  Ã‚  Ã‚  Ã‚  The main character in the story remains nameless becaus...