Measure for Measure Essay: The Virtuous Isabella -- Measure for Measur

The Virtuous Isabella in Measure for Measure      Ã‚  Ã‚  Ã‚   Measure for Measure is not a celebration of family values, the play points towards both the political virtuosity, which sustains the comic, and the humbler self-knowledge that preserves the integrity of the virtuoso. Human virtue can only be chosen in freedom, but we need not deny ourselves the opportunity of ensuring that this choice is not stifled by the subtly related powers of abstract intellectualism and carnal necessity    Isabella in Measure for Measure personifies innocent virtue. Isabella offers an example of the highest possible character; since she will not sacrifice her own honor or her brother's in order to save her brother's life.   She holds strong convictions as far as her morals are concerned, and considers her own soul and salvation. Pure; intelligent; beautiful, her outer beauty a reflection of her inner purity; loving, hers is an untested virtue that withstands the ultimate trial as shown in her appeal for mercy towards Angelo whom she believes to have ordered the execution of her brother. This action overcomes the questions aroused about her character when she is unwilling to sacrifice her virtue to save her brother's life. To finally allay all doubt as to how Isabella is "measured," the Duke's proposal at the end of the play stands as proof she has passed the test.    Isabella understands her chastity in a way that is largely similar to Angelo's austere virtue. We first meet her at the convent where she is about to become a nun, pleading for stricter restraint and discipline in an order already notorious for its austerity. Once she has taken her final vows, she will no longer be able to hold normal conversation with men:      "If yo... ...to plague and punish us."      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Shakespeare's Isabella is portrayed as an upright young woman who remains true to her ideals. In human relationships ideals can be found out of line when in opposition to another's ideals, but this does not lessen Isabella's virtuous character in the least.      Works Cited and Consulted: Knight, G. Wilson. The Wheel of Fire: Essays in Interpretation of Shakespeare's Sombre Tragedies. London: Oxford UP, 1930. Leech, Clifford. "The 'Meaning' of Measure for Measure." Shakespeare Survey 3 1950 Rossiter, A. P. Angel with Horns and Other Shakespeare Lectures. Ed. Graham Storey. London: Longmans, Green, 1961. Shakespeare, William. William Shakespeare: The Complete Works. Ed. Alfred Harbage. 1969. Baltimore: Penguin, 1971. http://www.online-literature.com/view.php/measure/4?term=isabella      

Pierre-Auguste Renoir Essay examples -- Renoir Painter Biography Bio E

Pierre-Auguste Renoir Pierre-Auguste Renoir was born in 1841 to Marguerite Merlet and Là ©onard Renoir. In 1844 his family moved to Paris and by 1854, at the young age of thirteen, began painting flowers on porcelain cups and saucers. Through his parents, he began as a painter for the porcelain industry; his parents felt this was the perfect start for the beginnings of an artist. He came from the town of Limoges, where porcelain became almost a symbol of status and wealth. By 1860 he had left the porcelain factory in favor of becoming a full time painter; he was granted permission to copy paintings in the Lourve where he began to admire the eighteenth century masters. In 1862 he entered the studio of Marc-Gabriel-Charles Gleyre, a Swiss teacher who offered instruction to many upcoming artists, where he met such influences as Claude Monet and Alfred Sisley. Along with this, he began attending the Ecole des Beaux-Arts. Through this he finally developed his unique brush stroke and style that was to be his own. From there, he became part of the Impressionist Era, which gave birth to a splendid era of painting which changed art forever. This new movement began in France which was what became the cultural center of Europe, and later the world. France was an inviting place for an artist in the nineteenth century. A nation which clearly â€Å"offered the necessary conditions for an art form to flourish that was domestic scale, devoted to sensual pleasure and addressed to the private collector.† This all came about during a time when France was establishing itself as one of the cultural centers of the world. This was a peaceful era, that saw a discernible increase in industrial productivity leading to greater middle-class prosperity and freedom. Through all this, increased activity in the art world began to develop. Through a boom in collecting and dealing art, artwork became a commodity that embodied the most positive and realizable value. These factors, together with many more, helped pave the way for the â€Å"impressionist† movement that we so fondly admire today. The idiom â€Å"impressionism† was originally suggested by a critic reviewing Monet’s Impression, Sunrise (1872), who blasted the painting â€Å"as a prime example of the slapdash appearance of the canvases on view at the first Impressionist exhibition.† This radical movement, born in Paris and parts of northern... ...e match. Renoir himself said, â€Å"Why shouldn't art be pretty? There are enough unpleasant things in the world†¦Ã¢â‚¬  Bibliography Arts Council of Great Britain, , et al. Renoir : Hayward Gallery, London, 30 January-21 April 1985, Galeries nationales du Grand palais, Paris, 14 May-2 September 1985, Museum of Fine Arts, Boston, 9 October 1985-5 January 1986.. London: Art Council of Great Britain, 1985. Dumas, Ann, and Monique Noone. Impressionism: Paintings Collected by European Museums. London, England: Phaidon P Limited, 1982. Gaunt, William. Renoir. London, England: Phaidon P Limited, 1982. Gimpel, Renà ©. Journal d'un collectionneur (Diary of an Art Dealer). Paris: Marchandde Tableaux, 1963. 27. Jaukovic, Milan. Auguste Renoir paintings gallery. 1997. Alvilim. 19 Apr. 2004. Kane, D. Renoir. 1999. St. Brigid's College. 1 May 2004. Pioch, Nicolas. WebMuseum: Renoir, Pierre-Auguste. 16 July 2002. WebMuseum, Paris. 19 Apr. 2004. Thomson, Belinda. Impressionism: Origins, Practice, Recption. London, England: Thames & Hudson Ltd., 2000. WetCanvas: Virtual Museum: Individual Artist Gallery: Pierre Auguste Renoir: Painting Gallery. 1998. WebCanvas!. 29 Apr. 2004.

Boeing Corporation Essay

From Boeing Corporate Structure (Chart 1), it shows Chairman, Executive President and Chief Executive Officer, which is represented by one individual to be responsible for Executive Vice President who also acts as Chief Financial Officer and is responsible for finance department while the president is responsible for International matter. Executive Vice President is also responsible and in charge of six other Senior Vice- Principals who in turn in charge of different departments such as law, business development and strategy, human resources and administration, communication, and internal governance. From the production management side, Boeing’s Business Development and Strategy is operating under two units, which are Boeing Commercial Airplanes and Boeing Integrated Defense Systems. Supporting these two units are Boeing Capital Corporation, Boeing Shared Services Group, and Engineering, Operations & Technology, Aircraft Financial Services and Space & Defense Financial Services. From Boeing Corporate Organizational Structure, it describes that the Aircraft Financial Services â€Å"assists commercial aircraft customers by arranging and structuring asset-based financing, managing technical assets, and providing a broad range of efficient financing solutions for Boeing Commercial Airplanes products and services†¦ provides expertise and product offerings include backstop commitments, operating leases, financing leases, sale/leasebacks, freighter conversion financing, long- and short-term financing, and senior and subordinated secured loans. Under the charge of its vice president and general manager, again the structure describes â€Å"Aircraft Financial Services works closely with Boeing Commercial Airplanes customers to develop aircraft financing solutions. Working with commercial financial institutions, the group is proactively engaged with the U. S. Export-Import Bank and other export credit agencies to ensure availability of adequate and reasonably priced financing for developing customers and regions. Aircraft Financial Services is playing an integral role, along with the Aviation Working Group, in improving the global aircraft financing infrastructure and ratifying the Cape Town Treaty, which will improve the legal framework for international asset-based aircraft financing. The group also is actively engaged to enhance and expand the capital markets. † The Space & Defense Financial Services, on the contrary, arranges and structures financing solutions for government and commercial customers around the world. Vice President of the financial corporation â€Å"and his group work closely with Boeing’s Integrated Defense Systems business unit to help arrange funding for satellites, military transports, tankers and rotorcraft. Specialized projects and programs include military-related products, international defense financing, private-public partnerships, project financing, launch vehicles, satellites and related space systems. † The value creation in the company’s capital business unit is based upon â€Å"discriminating financing solution† with a primary mission is to arrange, structure, and provide financial assistance for the sale and delivery of Boeing products and services to other business units. It also aggressively solicits and arranges third party financing for its customers as well as manages its finance and financial risk properly. Boeing recognizes the diverse and highly skilled workforces who have great contribution to its success and has led the company to lead the world as the â€Å"world’s second largest† commercial and defense aircrafts. The people culture represents a lifelong learning experience. The diversity of the people also determines the culture of the company, which is for some, it is refreshing. From human development perspective, Boeing provides an opportunity for its employees to improve their skills through company-paid tuition program, through Boeing Leadership Center, and a continuous learning through other programs outside the company so that employees can â€Å"pursue studies in unlimited fields and environments† According to Boeing, its success is driven by its â€Å"ability to provide our customers with the right solutions at the right time and the right cost,† more effective in addressing â€Å"future evolving requirements for capability-driven solutions,† and is able to further â€Å"improve execution, reduce organizational complexity, and improve competitiveness† for its customers. In its Philanthropy Report, Boeing claims its â€Å"commitment to being a good corporate citizen. In fact, good corporate citizenship is a core value of our company and is integral to the way we conduct business around the globe. In addition to this being a social imperative for us, we see improving the quality of life in communities where we live and work as a key element to remaining viable and vital in today’s global marketplace† (2). Executive members are engaging in the activity of several nonprofit organizations including in college and university while employees are engaging in volunteer activities and other community programs. The company continues expanding as it generates new innovations. With expansion, its capabilities and capacity also increase, from human resources development to â€Å"more efficient members of its commercial airplane family; integrating military platforms, defense systems and the war fighter through network-centric operations; creating advanced technology solutions; providing broadband connectivity on moving platforms including airplanes; and arranging innovative customer-financing solutions. † The company boasts of its management and leadership success in the field of commercial aircraft and integrated defense system. Its strategy is to provide â€Å"the right people for the right job, technologies, processes and performance at the right time and in the right place across the company worldwide. † And to take a leadership role by creating a primary supports to its business units through several organizational groups such as Phantom Works, Intellectual Property Management, and Information Technology, as well as in the Engineering, Operations, Quality, and Information Technology process councils. According to Boeing, â€Å"through all its activities, Engineering, Operations & Technology helps ensure the future success of Boeing by winning strategic new programs, providing innovative technology and process solutions, transforming Boeing into a global network-centric enterprise, enhancing and protecting the company’s intellectual capital, and fostering a culture of innovation. † Looking at its success, Boeing has had great strategies but the recent strategy of cost management has impacted the company, especially employees downsizing. This will eventually affected the company’s future performance as the second of the world’s leaders in aircraft industry. Expansion increases cost but one best thing is to keep its specialty. The only strategy I would suggest for Boeing to maintain its healthy organizational is to reduce its expansive activity, such as investor’s outreach program or realty activity, while maintaining its human resources. Corporate executives’ compensation should also be taken into consideration because no executives are successful without the employees.

The road to Mecca Essay

The play ‘The road to Mecca’ by Athol Fugard is a feminist play that expresses the struggle for freedom, identity and meaning through personal fulfilment. In the statement â€Å"There’s nothing sacred in a marriage that abuses the woman† (p23), Elsa expresses her feelings towards women’s rights, because these rights are supported by the law: â€Å"She has got a few rights, Miss Helen, and I just want to make sure she knows what they are.†(p23). Helen finds it interesting that Elsa has a liberal way of thinking and can express her feelings so freely. Elsa believes in the equal rights to all races and that no one should be treated unworthy: she believes Katrina must get rid of that â€Å"drunken bully† (p23), because she can â€Å"Find somebody who will value her as a human being.† (p23) Elsa represents women that believe in human rights and freedom of speech. When Elsa and Miss Helen are discussing ‘Getruida’, Elsa states that Helen should â€Å"Tell her to demand her rights to get up there and put her case† (p24). Helen does not agree with Elsa’s point of view; that women should stand up for their rights and tells her â€Å"you’re terrible† to which Elsa replies: â€Å"And you’re an old hypocrite, Miss Helen† (p24). Elsa believes each person has the freedom to make their voice heard; regardless of gender, age, religion or race: â€Å"Has anybody bothered to ask the colored people what they think about it all?† (p25) Miss Helen is part of the conservative White Afrikaners of Nieu Bethesda that still have fixed ideas about religion and Christianity. Miss Helen does not express her views and rights as a woman verbally but visually creates her own â€Å"Mecca† of beauty and freedom. She decorates the inside of her house with dozens of candles and mirrors; Helen’s room is a â€Å"little miracle of light and colour† (p33). The inside of ‘The owl House’, represents the link between creativity and light, the candles being Miss Helen’s freedom of expression. The outside, the ‘camel yard’, is a myriad of cement wise men, camels, owls, mermaids and other figures, mostly facing east (representing that the figures are looking towards the city of Mecca in Saudi Arabia).  Miss Helen’s ‘Mecca† is a metaphor for the relationship between freedom and imagination. Miss Helen sees her art as being her right of personal expression of her own i dentity and inner feelings: â€Å"It is the best of me, Elsa† (p34) Miss Helen was a woman devoted to her church, but after the death of her husband she did not mourn as many expected, instead she lit her house with candles and sculpted bright, lifeless figures and allowed her to escape â€Å"the darkness that nearly smothered† her life. Miss Helen now has the right to make her own choices; she does not to become another churchgoing widow, but instead set herself free by doing what she loves and creating a wonderland of art because she â€Å"dared to be different†. Miss Helen alienated herself from the Afrikaner community of Nieu Bethesda because they judged her vision and rejected her art. The community expected Miss Helen to stay inside behind closed curtains, but Miss Helen did the opposite and let as much light into her life as she possibly could. Elsa said: â€Å"Light is a miracle, Miss Barlow, which even the most ordinary human being can make happen.†(p32). Through Helen’s art she survives in an isolated community and freely expresses herself. When Miss Helen met Elsa, she showed her the inside of her house and when Elsa saw Helen’s home, lit by candle light, she knew she had found a true friend: â€Å"I so desperately wanted you to like what you saw.† (p34) followed by â€Å"If you only knew what you did for my life that day†. When Elsa saw Miss Helen’s ‘Mecca’ for the first time she was overwhelmed: â€Å"I just stood there and gasped† (p33). Miss Helen was pleased: â€Å"How much courage, how much faith in it you gave me.† (p35). Elsa admired Helen’s courage to fulfil her dream despite the religious views of the community. Miss Helen finds happiness and piece in her own ‘Mecca’ and does not concern her with the vision of the community on what is considered to be â€Å"right† but rather believes her â€Å"Mecca has got a logic of its own,† (p36). Elsa and Miss Helen are both women in a crisis point in their life and rebels against social conventions in their own special way. Miss Helen is a strong  woman that is not dependent on men unlike Elsa who had an affair with a David, a married man, and always believed he will leave his wife for her, where she ended up â€Å"being a victim of the situation†(p30) Elsa hides her secret until the end of the play. The local priest of Nieu Bethesda, Marius Byleveld, wants Miss Helen to move to â€Å"Sunshine home for the aged† (p40) in Graaff-Reinet, because he fears for her safety after she had an accident where she burnt herself when a candle fell over. Miss Helen wrote a letter of distress to Elsa, who then drove all the way from Cape Town to assist Miss Helen. Marius Byleveld came to see Miss Helen to express his concern that the community labelling Miss Helen as ‘mad’. He came to tell her that a room is available in an old age home and he ensured that she was moved to the top of the list â€Å"as a personal favour† (p56): he also expresses that there is a â€Å"decision to be made, one way or the other†. Marius is a â€Å"persuasive talker† (p42) and puts a lot of pressure on Miss Helen by asking her many questions such as why she doesn’t go to church anymore (p66) and accuses her of idolatry (p67). He is trying to make decisions on her behalf saying it is his â€Å"duty as a Christian† (p67). Marius does not respect Miss Helen’s art or her opinion, when speaking to her, seemingly passive Miss Helen, has to stop him and say: â€Å"Can I please talk now†. Marius is not only interested in Helen’s spiritual well-being but also fears for Miss Helen’s health and safety, because her appearance displays â€Å"personal neglect† (p15) and he feels she will be better off in an Old Age Home. His concern also has deeper meanings because he is concerned about her self-imposed exile from church and that she does not act what is socially expected of her. He evokes Miss Helen when he calls her statues â€Å"ornaments† and â€Å"cement monstrosities†. Marius Byleveld does not understand why Miss Helen is so persistent to stay in her own house where her ‘hobby’ seemed to have taken over her life and backyard: â€Å"You call that †¦ nightmare out there an expression of freedom?† (p67). He believes her â€Å"life has become as grotesque as those creations out there† Miss Helen was pulled in two directions by the two people closest to her; Elsa encourages Helen to be strong and independent and to stand up for her rights as an independent woman, while Marius motivates her to give in and move to a home where people can help take care of her needs; where she can become an active member of the church and community. Elsa challenges Miss Helen to stand up for herself and not give into Marius’s request; â€Å"You haven’t got enough faith in your life and your work to defend them against him† Helen explains herself to Marius: when her husband, Stephanus, died she â€Å"lost faith† and used as many candles as she could find, because the â€Å"candles did all the crying†. She created her own â€Å"Mecca† as personal goal to set herself free. The candles that were lit after the funeral inspired Miss Helen to express her inner feelings: â€Å"I had all the candles I wanted† (p46). Elsa says it beautifully: Miss Helen is â€Å"the first truly free spirit I have ever known†. Elsa believes that all people have rights, as that is what she teaches her children in her class. Elsa empowers Miss Helen to choose freedom and not move to the retirement Home: â€Å"When he comes around tonight, hand this back to him †¦ unsigned †¦ and say no.† (p42) because Elsa believes â€Å"You’ve got to prove to the village that you are quite capable of looking after yourself.† (p44). Elsa vehemently urges Helen to resist Marius Byleve ld’s â€Å"help,† and that she should refuse his offer: â€Å"You’re still living your life, not drooling it away†(p43). Miss Helen has both the right and freedom to choose where she wants to live. With the help of Elsa, Miss Helen takes a stand for her personal rights to remain in her own little â€Å"mecca† rather than going to the retirement Home. Elsa is proud of Miss Helen who is now â€Å"A free woman.†(p66) and states: â€Å"You affirmed your right as a woman† (p75)

See word Essay Example | Topics and Well Written Essays - 1250 words

See word - Essay Example A story taken from Kozol’s book, â€Å"Fire in the Ashes; Twenty-Five Years Among the Poorest Children in America†, is discussed to help understand people’s well-being, and how it is affected by the aforementioned factors. Section three gives an account of social conditions that have contributed to my own well-being. The fourth section gives recommendation on how the community and societal well-being can be improved or promoted. Many authors have shown concern over the suffering of Americans living in poor cities and villages. One of the most celebrated authors who have been on the forefront of fighting for the rights of the minorities in America is Jonathan Kozol. Kozol has published several books highlighting societal problems that Americans experience in their day to day activities. In his book, â€Å"Fire in the Ashes: Twenty-Five Years Among the Poorest Children in America†, there are several aspects that can be learnt about social well-being. The story of the children Kozol met at the Martinique Hotel highlights tragic moments that befell various characters. Martinique Hotel was the home of people who had nowhere to live. The place hosted thousands of people and children who had come from different parts. It is in this hotel, where Kozol met a family that had experienced harsh lives. Christopher, aged 10 years is one of the characters mentioned in this story. He belonged to the family Kozol met in the hotel, and lived with his parents and two younger siblings. According to what Kozol writes, Christopher occasionally suffered from malnutrition. Kozol would see Christopher running out in traffic begging for money and food. At the age of 10, Christopher had already started traffic drugs along the streets, which saw him arrested and taken to prison (Kozol, 2013). As soon as he was released from prison for the last time, Christopher died from drug overdose. He is one of the boys Kozol writes about who died at early ages, one

Computer sciences and Information technology Article

Computer sciences and Information technology - Article Example 11, 1994). Large companies have so many systems in use within their organizations that range from employee time recording systems, accounting systems, claims systems, manufacturing systems, and sales planning systems just to name a few. If you lay on top of these systems an ERP system such as Oracle or SAP then you have to develop numerous interfaces so that the systems can pass information back and forth. The one point I do not agree with the author is with the statement about generic applications, â€Å"When companies buy a generic application, they buy a generic process as well. Both the cost savings and the interoperability benefits make the sacrifice of distinctiveness unavoidable† (Carr, p.44, 2003). Industry specific software is not a one size fits all. I have been involved with ERP implementations and the software out of the book has never given the company exactly what they need. Referring back to the Software’s Chronic Crisis article once again, the author wri tes â€Å"The biggest challenge is to find ways of cutting the ties that inherently bind programs to specific computers and to other programs†¦a common language that could be used to describe software parts, programs that reshape components to match any environment, and components that have lots of optional features a user can turn on or off† (Gibbs, p. 11, 1994). By creating software components that have optional features that can be turned on and off depending on the business’ processes, IT can then create customized systems to match the needs of the business better. My Response 1 I would disagree with the assertion that the comments made that software and hardware has become inexpensive, software and hardware are still expensive; however, I agree that most firms, small business have access to both hardware and software as are multinationals. I would also disagree that information technology does not provide economic advantage as was in the past; this is incorre ct since firms with efficient IT systems achieve efficiency in their operations, reducing operating costs and overheads and would thus have economic advantage on firms with inefficient IT systems or lack of IT systems. With respect to the comment above, I would agree with its author that Carr’s (44) assertion that purchasing of a generic application by a company means the purchase of a generic process, as well. Specific software for specific industries does not necessarily serve different firms in the industry the same way, entirely, and efficiently-it’s not a one size fit all. Over the count/shelf software, as several studies have shown, does not meet the exact needs of the company. Question 1 – Classmate Comment 3 I would say that, based on the article â€Å"IT Doesn’t Matter,† the author makes the point very clearly that IT, in fact, does matter quite a bit. He explains how good IT is now an absolutely crucial part of being competitive in busine ss (Carr 46). His point of course is that it has become so ubiquitous that just having good IT no longer automatically produces a business advantage over competitors. IT is now simply one of many â€Å"costs of doing business.† It has become a commodity like electricity, transportation or Internet connectivity. Much like Internet connectivity, it is difficult to imagine how a business could be successful these days without robust IT integrated

Disinvestment and reinvestment Essay Example | Topics and Well Written Essays - 1500 words

Disinvestment and reinvestment - Essay Example Disinvestment refers to the use of a concerted economic boycott, with specific emphasis on liquidating stock, to pressure a government towards policy or regime change. Ronald Reagan, the former American President during his regime the disinvestment movement was at its peak, also opposed it, instead favoring a policy of "constructive engagement" These principles called for corporations doing business in South Africa to adhere to strict standards of non-discrimination in hiring and promotions to set a positive example. The most frequently-encountered method of "disinvesting" was to persuade state, county and municipal governments to sell their stock in companies which had a presence in South Africa, such shares having been previously placed in the portfolio of the state's, county's or city's pension fund. Several states and localities did pass legislation ordering the sale of such securities, most notably the city of San Francisco. The Sudan Divestment Task Force collaborates with Amne sty International, International Crisis Group, a variety of international NGO's, and most of the major socially responsible investing firms in the US. Calvert, the largest socially responsible mutual fund company in the US, has explicitly endorsed the targeted divestment approach as one that exerts maximum influence on the Sudanese government while minimizing unintended consequences, such as the important development role basic commerce in Sudan plays in improving general living standards for all. In simple words Disinvestment takes place when proprietors or people stop investing in the community, building or neighborhoods and thus to end up with slum areas. Disinvestment hampers economic growth of a nation as a barrier of Urbanization. Demographically, the Urbanization denotes redistribution of populations from rural to urban settlements in a process associated with development of civilization. Since disinvestment phase of an economy yields zero to the social and even cultural enhancement of the people, I would feel empathy for the people and the locality during such dark time. From a philanthropic point of view, it curbs the birthright of the populace to live a better life for certain political or demographic reasons. If opportunity prevails, I would love to motivate the populace to work hard in order to attract investors for the welfare and development of the region. 2. Reinvestment as the etymology suggests stands for the economic period when investors foresee dividend in certain area of production and desire to sustain growth with their inputs. When a community or proprietor see value in the land and begin to rehabilitate an area that has lost value over the years and worth fixing such as water front properties paves the way to reinvestment. Remarkably, it is a product or urbanization. There are two major types of reinvestments; Capital Reinvestment and Manpower cohesion. Investors usually accumulate such funds from dividends, interest and capital gains earned in an investmentor mutual fundto purchase additional shares or units, rather than receiving the distributions in cash. Therefore, in terms of stocks, it is the reinvestment of dividends topurchase additional shares. On the other hand, in terms of mutual funds, it is the reinvestment of distributions and dividends to purchase additional units of that fund. Similarly, in terms of tax gain or loss harvesting, it is the realization of losses to offset a capital gains over liability. This is definitely a