Paper 2 Humanities Essay Example | Topics and Well Written Essays - 750 words

Paper 2 Humanities - Essay Example Informatively, this essay discusses artists of the impression, a genre used by modern artists more often than the traditional art genre. Additionally, it will analyze an example of a work of art belonging to this genre by a renowned artist, Edgar Degas. History of the impressionists Nobody ever thought that what began as an insult in the year 1874 would grow into an internationally recognized and accepted genre of art. Impressionists were a diverse group of artists rejected by the art establishment, but were so much in love with art to give up. Determined to express themselves and prove their skills, they established their own exhibition, which allowed bright and multicolored paintings, which were different from the traditional exhibition art works. Impressionism, as artists of the French art exhibition described them, were artists too lazy to complete their paintings for gallery exhibition. These artists had no opportunity to stage their work in the French gallery. Most of them felt that the rules of exhibiting paintings in the art gallery were too rigid, allowing them no freedom of personal expression (Gonzales, et. al. 203). They believed that art was fun, but with the gallery defining rules for exhibition, it lost its interesting part, becoming a boring exercise. Characteristics of the impressionists The subject matter and technique of painting are the characterizing features of impressionist artists. Modernity is what the impressionists sought to express in their paintings (Moffett 86). Typically, they painted landscapes and scenes from both modern urban and suburban life, expressed in pure and bright colors. Preferring the use of the outdoor setting rather than a studio, these artists captured the actual setting they were presently in, in their paintings (Gonzales, et. al. 204). This made their work more engaging and interesting, unlike the studio artists, as the audience could relate to it better and more easily. Their work demonstrated the activities of everyday life, especially the middle class. In their paintings, they showed activities such as shopping, working, strolling, leisure, among other activities such as love. However, most of the impressionists painted about nature (Moffett 86). Their paintings were so simple that one did not require the services of an interpreter to know the ideas behind the reasoning of an artist (Gonzales, et. al. 204). Additionally, the simple nature of their artwork identified each artist with their work, an element absent from the traditional art genre. Significance of the impressionists Despite criticisms that the impressionists artists faced, they played a big role in the revolution of the modern art. The determination in which they had in fighting for their voice in art world paid off when the audience started appreciating their work. Although their first few exhibition projects did not pay off, the impressionists held top their dream of making their style known to the people (Salvi et al. 4). Now, modern artwork incorporates many features and characteristics of the impressionists’ artwork features. Modern artists freely use color, and prefer landscaping, urban and suburban lifestyles in their work. Some imaginatively however incorporate culture in their artwork. Salvi et al. (5) point out that the introduction of a new style of painting also did away with interpreters. In the French gallery, there were painting interpreters who guided the audience in

The State and Local Government of Illinois Essay Example for Free

The State and Local Government of Illinois Essay Illinois is a state in the northern central of U.S., a center of Midwest, which entered the Union on December 3, 1818 making it the 21st state of the US (Illinois Encarta). Illinois’ economy has increased or developed, until now Illinois is the most dynamic and prolific in terms of its industrial and agricultural characteristics. Illinois is the 5th most populous and diverse state in the Midwest in terms of demography. Chicago is in the northeastern side, tiny industrial cities in the and huge agricultural part in the western and central Illinois, and a lot of natural resources like petroleum and coal in the southern part can   be found. Illinois is also an essential or significant transportation center having the â€Å"Port of Chicago† connecting the Mississippi to the Great Lakes through the Illinois River, and is also is surrounded by compact networks of highways, waterways, railroads, and air routes, which most of it unite or meet on the metropolis of Chicago, the third largest city in the United States. Illinois is consisted of two sections or partitions, and these are Chicago and the downstate or the smaller communities managing to keep their distinctive characteristics. Illinois is divided or separated into 4 major natural regions and these include the Central Lowland, the Ozark Plateaus, The Golf Coastal Plain, and the Interior Low Plateaus. Except for some short streams, nearly all the rivers and streams flow west or southward to the Ohio River or to the Mississippi River, joining the Mississippi close to Cairo in the southern part. Illinois’ climate is composed of cold winters and hot summers, with polar masses moving south to the state of Canada during winters and warm air masses moving up from Mexican Gulf during summers. The average July temperature in Illinois ranging from 24 degrees Celsius in the northeastern Illinois to above 26 degrees Celsius in the southern part wile January averages range from less than -4 degrees Celsius in the northwestern side to above 1 degrees Celsius in the south (Illinois Encarta).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The two top crops grown in the state with respect to value and quantity are soybeans and corns, ranking Illinois as the 2nd primary state its production. Illinois is placed 4th in the country as an industrial state next after California, Texas, and Ohio, based on the Illinois’ industry contribution to the country’s income, with which most manufacturing is done in the Chicago area. Illinois’ urban and industrial areas need huge amounts of electricity with which 51% is supplied or generated through steam driven power plants through the use of coal and 48% is through its 6 nuclear power plants (Illinois Encarta). Chicago is the center of intricate systems of highways waterways, airlines, railroads, and gas and oil pipelines; making Chicago the major or main center of trucking activities in U.S. According to the national census of 2000, Illinois is the 5th most populous state in the US, having a total population of about 12, 419, 293, and having an 8.6% increase compared to the 1990 census, with 88% are living in urban areas (Illinois Encarta). School attendance in Illinois was made obligatory since 1883 and is now oblige for all children 7 to 17 to go to school, resulting to $9851 expenses per student as of 2002-2003 (Illinois Encarta). Illinois: Government   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Illinois first constitution was adopted in the year 1818 and new constitutions have been adopted in 1848 and 1870, and a 4th constitution was adopted in 1970 concerning the 20th century industrialized state and responsibility for financing public education (Illinois Encarta). Illinois’’ State Government   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Illinois’ state government is composed of an executive, legislative, and judiciary, in the executive, the governor is the states chief executive who is elected for a 4 year term and has the power to appoint key officials of the state administrative agencies and department upon the approval of the state senate. The governor has the power to veto bills approved by the legislature, but the legislature can overrule or ignore such veto by 3/5 majority vote of each house’ members. Other elected officials of the executive who are elected for a 4 year term are the attorney general, comptroller, treasurer, secretary of the state, and the lieutenant governor. On the legislative, the state legislature known as the General Assembly which is composed of the House of Representatives and a Senate, having 59 Senators and 1189 Representatives. Representatives are all elected to serve to 2 year terms while the senators are elected to either 2 or 4 year term. The assembly meeting is annually held on the 2nd Wednesday of January, and the governor or the presiding officer of both houses may call special meetings or assembly. The Judiciary of Illinois has 3 types of courts, namely, the circuit courts, the appellate courts, and the supreme courts. The Supreme Court is the states’ highest court composed of 7 judges who are elected for 10 year terms, and the 3 judges are elected from Cook County including Chicago, and 1 judge from each of the 4 other districts. The Judges elect one as chief justice who will serve for 3 years unless the person’s term as a judge ends and the judges of the states appellate court are also elected for 10 year terms. Circuits are Judges elected for 6 year terms and they in turn designates associate judges for 4 year terms. Illinois Local Government An elected county board is the main policy making body of each of the 102 Illinois counties. A county board is voted in each county and the number of members of the county board is set by ordinance in each county. The members of the Cook County Board are elected from 2 districts such as Chicago and outside Chicago. In the local government, there are called county officers who have the responsibilities and power given by the law and by the county ordinance. The president of the Cook County Board is elected from the county having the power as the chief executive officer of the county and each county has a sheriff, a treasurer, and a county clerk who will serve for 4 year terms, and they may assign or vote recorder, coroner, auditor, assessor, and other officials. The treasurer of the county may perform as a treasurer of any school district or local government in his respective county if a school district asked for it. In the local government there are also Home Rule Units or a municipality with a population of more than 25000 and has an elective executive. A Home Rule Unit doesn’t have the authority to acquire liabilities from ad valorem property tax receipts that will mature in 40 years, and doesn’t have the authority to give a penalty of a felony (Constitution of†¦). Home rule units only have the power to punish offenders by imprisonment for more than 6 months or impose taxes based on occupants’ earnings. A home Rule Unit has the power to adopt, repel, or alter a form of government subject to the approval by referendum, and has the power to provide for its officers their manner of selection or terms of office through the approval by a referendum. Municipalities and counties which are not Home Rule Units have only powers given by the law and the powers to have improvements in their locality by especial assessments. Special districts and units, townships, school districts, and appointed by law as local government units only have the authority given by the law. Chicago and most other cities have their mayor and a council form of government. Most of the medium size cities in Illinois have their chosen or selected professional city manager, and most villages are managed by the board president and Board of trustees. Works Cited â€Å"Constitution of the State of Illinois.† n.d.. Illinois Handbook of Government, 18 December 2007 http://www.cyberdriveillinois.com/publications/handbook/ilconstitution.pdf. â€Å"Illinois.† 2007.   Illinois MSN Encarta, 19 December 2007 http://encarta.msn.com/encyclopedia_761566615/Illinois.html. â€Å"Illinois Compiled Statutes.† 2007.   Illinois General Assembly Illinois Compiled Statutes, 19 December 2007 http://www.ilga.gov/legislation/ilcs/ilcs.asp. â€Å"Illinois Government.† 2007.   Illinois.gov Illinois Government Judiciary, 19 December 2007 http://www.illinois.gov/government/judiciary.cfm.

Affirmative Action :: essays research papers

World War One  Account for the feelings of hostility towards the Austria-hungry Empire by Serb nationalists in 1914:  Austria was what stood in the way of progress of the Serbian nation. Serbia was a direct threat to the survival of the multinational Austrian Empire and for that reason Austria felt it necessary to thwart Serbia’s plans for growth and development. The Serbs desired more land, especially a coastline with an all important sea port, Austria denied them this by, in the peace treaty of 1912, creating a new country between Serbia and the coast, Albania. Austria also had Imperial control over several Slavic states, to which she denied national self-determination. The annexation of Bosnia and Herzegovina by Austria in 1908, and the subsequent threat of war by the Empire had also been a major factor in creating the hostility between the two sides.  Assess the extent to which Germany provoked the war of 1914:  The Actions and policies of Germany before 1914 were largely provocative towards the other powers of Europe and thus a major factor in the build-up to war. With the Accent of a new Kaiser, Kaiser William II to the throne and the retirement of Chancellor Bismarck Germany embarked on a series of aggressive reforms and developments to her foreign policies. Kaiser Bill himself was threatening to the other leaders. His proud, militarist and power-hungry features, caused him to be viewed in a questionable light and the policies he instigated for Germany caused the same reaction. Central to the foreign policies of Germany was Weltpolitik (world policy), which involved the move from a continental power to a world power through colonial and naval expansion. Chancellor Bismarck had prevented Germany from threatening the other Empires by her foreign policies but it wasn’t long before Germany’s determination for a ‘place in the sun’ drew the attention of Britain and France. Her aggressive grabs for colonial acquisitions, her rapid naval expansion and increasing military strength were seen as, not only a direct threat to their own individual positions within Europe but as an attempt at world domination, particularly as Germany’s international position was already strong. This created enormous tension that spread through all other nations and caused them to alter their own foreign policies and military status in answer to the threat from Germany. Thus Germany was largely responsible for the stress of the arms race and desperate desires for colonial expansion in the other powers, which created tension that largely, contributed to the outbreak of war in 1914

An Investigation of Avon Essay -- Business Management Studies

Introduction In this project I will undertake extensive research into a large sized business. I have previously chosen the company Avon. My research will involve the collection of both primary and secondary data. I will compete the report, which will include: * Brief background information about the business and what it does * A description of the aims and objectives of the business * An assessment of how successful the business is in meeting its objectives * An explanation of the legal structure of the business and consider how appropriate is it * An explanation of how each functional area contributes towards the aims and objectives of the organization * A detailed explanation and diagram of the organizational structure and communication channels of business * An analysis of the management style and organizational culture, that considers how they affect the performance of the business and helps meet objectives * A description of the ICT methods used for both internal and external communication * A detailed analysis of the impact of ICT upon internal and external communications of the business and consider how this affects performance of the business * An examination of how structure, management style and culture interrelate to determine the success of the business * Descriptions of the quality assurance and control systems used in the business and analyse how effective these are in adding value * A consideration of alternative methods of quality control including their potential benefits and drawbacks, and the effects it could have on functions and objectives of the business. Task A Name of business – Avon Location – Corby Brief history o... ...y the level above it. The person at the top, Andrea Jung, has overall responsibility. The director is responsible for communicating company policy and making sure it is carried out. Managers are in charge of each departments and are responsible for carrying out the director’s decisions. Their role is to organize staff and motivate them. They must be good at communication. This organisational chart is a visual image of the company. The structure indicates the flow of communication, with the director above who gives information to the various other departments with the communication flow moving down. It also shows the responsibility of individuals and who they are responsible to. For example, the sales division is responsible for the project manager section, and are accountable to the legal department, and at a higher level, the director of the company. An Investigation of Avon Essay -- Business Management Studies Introduction In this project I will undertake extensive research into a large sized business. I have previously chosen the company Avon. My research will involve the collection of both primary and secondary data. I will compete the report, which will include: * Brief background information about the business and what it does * A description of the aims and objectives of the business * An assessment of how successful the business is in meeting its objectives * An explanation of the legal structure of the business and consider how appropriate is it * An explanation of how each functional area contributes towards the aims and objectives of the organization * A detailed explanation and diagram of the organizational structure and communication channels of business * An analysis of the management style and organizational culture, that considers how they affect the performance of the business and helps meet objectives * A description of the ICT methods used for both internal and external communication * A detailed analysis of the impact of ICT upon internal and external communications of the business and consider how this affects performance of the business * An examination of how structure, management style and culture interrelate to determine the success of the business * Descriptions of the quality assurance and control systems used in the business and analyse how effective these are in adding value * A consideration of alternative methods of quality control including their potential benefits and drawbacks, and the effects it could have on functions and objectives of the business. Task A Name of business – Avon Location – Corby Brief history o... ...y the level above it. The person at the top, Andrea Jung, has overall responsibility. The director is responsible for communicating company policy and making sure it is carried out. Managers are in charge of each departments and are responsible for carrying out the director’s decisions. Their role is to organize staff and motivate them. They must be good at communication. This organisational chart is a visual image of the company. The structure indicates the flow of communication, with the director above who gives information to the various other departments with the communication flow moving down. It also shows the responsibility of individuals and who they are responsible to. For example, the sales division is responsible for the project manager section, and are accountable to the legal department, and at a higher level, the director of the company.

Plot Analysis

In her ground-breaking play â€Å"A Raisin in the Sun,† Lorraine Hansberry challenged widespread cultural conceptions about African Americans.By focusing her play on stark realism, Hansberry was able to create a play which, in both theme   and technical execution, offered something radically different than the portrayal of American life typically seen on Broadway stages in the mid twentieth century.The impact of the play, both visually and   textually, on American audiences was visceral and controversial. Hansberry relied on depicting vastly disparate emotional states and conditions for her characters, as well as enticing her audience to experience the world of her characters with as much empathy as possible.The play's opening, for example, establishes that the Younger family is waiting for a ten-thousand dollar insurance check to arrive after the death of the family's father.The fact that the family is so steeped in poverty that each of them concocts elaborate schemes and ideas of how to spend the money before it even arrives, grips the reader or alert audience member with emotion and concern.   The â€Å"intrusion† of the expected money also begins the tension in the play and drives the conflicts between the play's characters., most notably between Mama and Walter Lee.In order to engage the audience, and to cause them to identify with the Youngers, Hansberry uses the device of realism, which includes the construction of a one-room apartment set, complete with all the trappings of poverty: cramped quarters, worn furniture and carpets, and a conspicuous lack of privacy.Before the audience has even begun to grasp the events of the   play, they are immediately aware of the family's dire financial situation.The shock of the set at a purely visual and spatial level communicates the Youngers' distress to the audience.   Teh ensuing emotional tension between Mama and her son is meant to show that the external attributes of poverty have corresp onding emotional and psychological impacts and have extended to the relationships between the characters.By the end of the opening scene, the reader or audience member knows that great hope and expectation has been pinned by the family on the insurance money and many readers or spectators of the play would probably intuit that the family's emotional crisis goes far beyond anything which can be repaired with money.The idea is to advance the plot in a realistic manner so that the audience or reader not only experiences the events of the play but feels the emotional resonance which is intended to be a part of the event which are portrayed.   In order to accomplish this, every aspect of the play, not only the plot, are steeped in realism.One element of dramatic technique that enables Hansberry to successfully create a dynamic and realistic drama is her use of vernacular in the play's dialogue.Unlike the blank-verse constructions of Shakespeare, or the witticism of Oscar Wilde, or even the dreamy musings of Tennessee Williams, Hansberry delivers the dialogue of â€Å"A Raisin in the Sun† in colloquial language and this aspect of them play enhances the play's verisimilitude.The realism of the play then causes the audience to more closely identify with the play's characters and plot, and each of these aspects of the play helps to communicate the important sociological and racial themes that drive â€Å"A Raisin in the Sun.†This attention to realism and detail is important to the play's plot, also, because as the vents of the play unfold, the reader is drawn more deeply into an emotional connection with the characters because the characters seem for all intents and purposes to be actual people who face actual, real-life struggles.As the plot progresses, the insurance check actually arrives and in their haste to be a controlling interest in the spending of the money, each of the Youngers manages to ignore the others emotional needs in pursuit of persona l materialistic dreams.When Mama decides to use the money to move the family to a white neighborhood, a further sense of doom pervades th action as the Youngers fall further into emotional discord.Throughout the progression of the plot, the play's dialogue leaves an opening for the emotional outpouring which is markedly absent from the (seemingly banal) progression of events.Hansberry's dialogue, in fact, becomes a key driving force of the play's ultimate revelatory impact on the audience. As the play progresses and the characters become more clearly defined with motivations that the audience can identify with (or despise)   the dialect of the play begins to attain a lyrical uniqueness — a vocal music which was unlike any other play on the Broadway stage of the time.Lines such as â€Å"Seem like God didn’t see fit to give the black man nothing but dreams†¦.’† (29) or â€Å"â€Å"There is always something left to love. And if you ain’t lear ned that, you ain’t learned nothing†¦.†(135) attain the status of aphorism in the context of the play and divulge important social and racial realities that, for most Americans in the mid-twentieth century, existed, if at all, as merely si-debar newspaper articles or in some other abstract realization.Hansberry's play, through its fierce and relentless realism, coupled with its themes of yearning and dreaming seemed to marry the â€Å"American ideal† to the â€Å"American nightmare† in a verbally original and thematically cathartic fashion, elevating the dialogue of racial issues in America to a place of cultural acceptance.Simultaneously, the play's plot moves in an arc of excited expectation to dissolution of dreams while expressing the internal progressions of the characters with a portrayal of external events.When Mrs. Johnson tells the Youngers about a black family that was bombed because they moved into a white neighborhood, the audience feels t he dream of Mama's to live in a better neighborhood deflating.The audience realizes that money, alone, despite the naivete with which the Youngers regard its power, will do little, perhaps nothing, to change the misery of their lives.The Youngers have regarded money and the future hope of what it may bring with a sort of â€Å"exotic† hopefulness which, in its perceived futility during the vents of the play, should cause emotional frustration and dissonance in the reader and in the the audience.This dissonance reflects the same dissonance which exists between the Younger's dreams and their actual position in the world.By combining a realistic set with realistic dialogue, a kind of exoticism was reached by Hansberry, through the depiction of extreme poverty and want, which is a powerful force in granting the play unity of theme, place, and time in keeping with Aristotle's theories of dramatic construction in his Poetics.This latter attribute helps ground the play in the tradit ional dramatic structure which off-sets the aforementioned â€Å"exoticism† of the play's set and characters.Despite the reluctance for most Americans in the late 50's and early 60's to face the racially based challenges of that era, â€Å"A Raisin in the Sun† demonstrated, through creative expression, the urgency of the plight of African Americans in a racist society.The play's climax, when it is decided that — despite the conflicts and hardships that the money has caused —   that Mama's plan to move to a new neighborhood will go through, exerts a sense of hopefulness in the face of manifested obstacles (and potential violence) which seems to suggest that optimism, ambition, and â€Å"togetherness† can weather storms and find fulfillment despite the truth of prejudice and poverty.However, a close reading of the play is just as likely to reveal in the reader, a sense that the Youngers are simply caught in a vicious cycle of hope and despair and t hat with each new breath of hope a corresponding crush of bad luck or ill-fortune will be experienced.   It is not fitting to say that the play, therefore, has a â€Å"happy† ending, but simply an ending which reflects an unending cycle of hope against an equally unending series of obstacles.Work Cited  Hansberry, Lorraine. A Raisin in the Sun. Random House, New York. 1959

The Mexican War

The Mexican War The Mexican War between the United States and Mexico began with a Mexican attack on American troops along the southern border of Texas on Apr. 25, 1846. Fighting ended when U.S. Gen. Winfield Scott occupied Mexico City on Sept. 14, 1847; a few months later a peace treaty was signed (Feb. 2, 1848) at Guadalupe Hidalgo. In addition to recognizing the U.S. annexation of Texas defeated Mexico ceded California and, New Mexico to the United States.At the time of the war, Mexico had a highly unstable government. The federal constitution of 1824 had been abolished in 1835 and replaced by a centralized dictatorship. Two diametrically opposed factions had rose: the Federalists, who supported a constitutional democracy; and the Centralists, who supported an autocratic government under a monarch or dictator. Various clashing parties of Centralists were in control of the government from 1835 to December 1844. During that time numerous rebellions and insurgencies occurred within Mexican territory, including the temporary disaffection of California and the Texas Revolution, which resulted in the independence of Texas.English: Battle of Veracruz during the Mexican-Ame...The Mexican war between the U.S. and Mexico was started because of a Mexican attack on American troops along the southern border of Texas on April 25, 1846. After Winfield Scott occupied Mexico City on September 14,1847, a few months later a peace treaty was signed between Mexico and the U.S. A dictatorial Centralist government in Mexico began the war because of the U.S. annexation (1845) of Texas, which Mexico continued to claim despite the establishment of the independent republic of Texas 10 years before. Another possible cause for the war may be that the U.S. brought on the war by annexing Texas and, just to make Mexico angry, by stationing an army at the mouth of the Rio Grande.International borders have always...

Essay about Exercise 6

Essay about Exercise 6 Essay about Exercise 6 1. List and discuss four problems in Labor & Workplace conditions The four main problems in Labor & Workplace conditions in eight countries such as Brazil, China, India, Indonesia, Mexico, Peru, South Africa, and Sri Lanka seem to be underpayment of minimum wages, underpay for overtime work, unsafe and unhealthy work conditions, and wage discrimination. In Brazil, the primary problems in the manufacturing workplace are forced labor, inadequate occupational safety (work accidents are common in several industries), and wage discrimination. Wages paid to females are 54% to 64% of those paid to males. In China, factories are more prone to ignore minimum wage requirements(working children under age), underpay for overtime work, subject workers to unsafe and unhealthy working conditions, and suppress worker attempts to join independent unions. South Africa is proven to pay their women less. Most of these countries portray 1 if not more of these problems in Labor & Workplace conditions. 2. List and discuss four strategies used to deliberately deceive plant inspectors. The four strategies used to deliberately deceive plant inspectors are maintain two sets of books. Factories generate a set of bogus payroll records and time sheets to show audit teams that their workers were correctly paid and received the proper overtime pay. The second strategy used to deceive plant inspectors is hiding the use of underage workers and unsafe work practices. Factories in China, parts of Africa, and other countries disguise this by falsifying the personnel records of underage employees or getting the underage employees off the premises when the audit teams arrive. They also put these young employees in concealed back rooms. The third strategy used to deceive plant inspectors is meeting requirements by secretly shifting production to subcontractors. These subcontractors fail to observe pay standards, skirted worker safety procedures, and engaged in abuses of various kinds. The fourth strategy used to deceive plant inspectors is coaching managers and employees on answe ring questions posed by audit team members. Both managers and workers were tutored on what to tell inspectors in they were to be interviewed. Scripting responses about wages training, pay, and procedures was a common tactic for preventing what inspectors could leave from interviews. 3. Describe Wal-Mart’s factory auditing methodology. Wal-Mart’s factory audit methodology consists of opening meeting, factory tour, worker interviews, factory documentation review, closing meeting, factory ratings, and use of outside auditors. Opening meeting consists of 1 confirmation

Native american Resistance essays

Native american Resistance essays This essay is going to be about the Native American Resistance. The main idea is the Americans are looking and taking more land and they continue encountering indians and Fighting wars with them to own their land. The sources of conflict between the Native Americans and the U.S. are the American Revolution broke the power of the Iroquois in the North and beaten the Cherokee in the South. The Americans wanted more land but the Miami, Delaware, Shawnee, and other Native Americans groups came together to fight America Expansion. The Americans also wanted to fight the Native Americans because the Native Americans Fought with the British during the Revolutionary war and Because the Native Americans had a different culture.The Mayor source of conflict is in 1795, Tecumseh refused to participate in the talks that led to the Treaty of Greenville. Tecumseh and Tenskwatawa disagreed with the U.S. purchasing land, so which made Henry Harison march north from Vincennes to Prophetstown to fight. Most of the conflicts change the relationship between the U.S. and the Native Americans. They made a Treaty of Greenville, in which it relinguished the Southern two thirds of Ohio. The Treaty also forced them to accept that the Ohio River was no longer permanent boundary between their lands. It also changed the Native Americans to accept white culture. in 1799, Handsome Lake called for a rebirth of seneca culture that would blend Native American Custom with those of the white Americans. The best method of conflict resolution for the Native Americans is blending their cultures with the Whites. Having two different cultures would be very hard for the Native Americans and the whites. For Example they would be living in different ways. Also having different beliefs which forms mayor problems. In conclusion, I have explain to you about the Native American Resistance. Their Sources of conflict, conflicts changing their relationship, and telling you the ...

Post ww2 fiction and film Essay Example | Topics and Well Written Essays - 2000 words

Post ww2 fiction and film - Essay Example In The Prime of Miss Jean Brodie similarly damaged people are considered, particularly the title character who draws a few to her but rejects many others. A Clockwork Orange portrays a nightmarish future world, taking several features of 1950’s/1960’s life to their logical conclusions. The title is suggestive of all these works: the people appear to be alive on the outside, but are â€Å"clockwork† (dead) within. The extent to which novels and films can reflect actual problems within society versus the fact that they are reflections of an individual author’s/filmmaker’s view of the world is one that can never be entirely resolved. In reality, novelists and directors live within societies and are thus influenced by them, yet at the same time they are portraying their individual perspectives. Three very distinct novels, such as The Prime of Miss Jean Brody, Saturday Night and Sunday Morning and A Clockwork Orange, reflect often nightmarish versions of society. A common theme among all three of them is the place of the individual within society. That is, how far can the individual act in a purely independent manner versus the need to conform? Each novel tackles this question in a different manner and comes to contrasting conclusions. The main characters in each novel are indeed â€Å"individualistic†, in the fact that they follow their own course (often counter to what â₠¬Ëœsociety’ wants for them), and their often difficult fates illustrate the dangers of being an individual. The issue of conformity versus eccentricity is as relevant today as it was in post-war British society, and thus can inform a discussion of problems that are being faced today. The Prime of Miss Jean Brodie is set in Scotland during the 1930’s. As such it represents a consideration of the interwar rather than the post-war period., but many of its themes resonate to the latter period. The teacher of the title is determined to actually teach the young women at her

Sales Presentation Essay Example | Topics and Well Written Essays - 2250 words

Sales Presentation - Essay Example In this stage, it is important for the seller to select those prospects who can provide maximum profit to the organization. In the prospecting stage, information about the client or the customer as well as the selling organization is evaluated. Description of customer The potential customer chosen for sales presentation will be Whole Foods Market. The retail store is a grocery supermarket chain based in America (Wholefoodsmarket, 2013a). The retail chain is headquartered in Texas and was founded by John Mackey who is the current Chief Executive Officer for the organization. The company was established in 1980 and is publicly traded. The retail chain is known for selling of foods which are minimally processed and organically farmed (Wholefoodsmarket, 2013b). At present the organization has around 400 stores located in different parts of America and United Kingdom. Description of the organization The organization name is organic valley, which is a cooperative of about 1500 farm familie s producing market certified and premium organic food products. It is one of the largest organic farmer’s cooperative in United States. ... In the current sales presentation, the prospect chosen is one of the well known supermarket stores in United States. Wholesale Food Markets is into selling of those food products which are considered natural and organic. The retail chain is strict about organic and natural foods and allows only those food products which clear the safety standards according to organic food committee. This will be the primary reason for targeting Wholesale Food Market. It can be seen that both the selling organization and the prospect dwell on a basic goal of serving high quality and sustainable food products. This will be the primary touch point for rapport building. It is necessary to find common traits so that the two parties can relate to each other. Organic Valley’s objective of sustainable and eco-friendly foods and Wholesale Food Market’s mission of providing quality foods will help in breaking ice during sales pitch (Organic Valley, 2013b). Wholesale Food Market purchases products from regional, local and international wholesale vendors and suppliers. Most of its purchases come from local players provided these local food producers maintain the quality standards. According to the current reports on organic farming, only a few producers in United States meet the quality and standard criteria for organic foods. Organic Valley is one of them. These will be the building blocks during company description to the prospective client. The objective will be to initiate relationship even from an early stage, so that the prospect can connect with the company as well as its products and services. APPROACH The third stage of a selling process in approach. Here a rapport is built with the prospective customer taking the

The short and long term financial strategy of a listed company of your Essay

The short and long term financial strategy of a listed company of your choice - Essay Example The impression gained by lenders and investors have a direct bearing on the movement of stock prices of a company and, as is commonly known, any downward movement of stock prices immediately generates negative sentiments in the market that have a direct adverse effect on the goodwill of the organization (Arnold 2005). No organization of repute can afford to accept a smear on its goodwill as that has a very great impact on its turnover and profitability. Moreover, a company that does not have goodwill in the market is very rarely is able to gather funds from the market when it is need of it and always has to struggle with high interest rates that it has to pay if it wishes to borrow from commercial banks or institutional lenders. Thus, this report is of vital importance to any corporate entity as it can make or mar its future. To prevent any manipulation of figures, authorities all over the world have made it mandatory that such accounts must be vetted and audited by statutory auditor s and submitted to registrar of companies in prescribed formats (Pike and Neale 2009). This assignment examines in detail Annual Report of Accenture and draws important and vital conclusions about the company. Accenture – background details of the company (Oliveira 2008) Accenture is a global management consulting company that has firmly established itself in the Fortune 500 list of companies. It was in 394th position in 2007 and has steadily gained since then in stature and prominence in the global competitive arena as it became a force to reckon with in the field of technology and outsourcing services. This company has a rather checkered past as in its earlier incarnation, Anderson Consulting, it got inextricably smeared in black as the Enron scandal unfolded with all its murkiness and deceit. So before the company went for initial public offering in 2001 it had changed its name to Accenture to get rid of an unenviable past association. This company is an acclaimed global s ervice provider having a highly decentralized organization structure and services clients of international repute and global footprint in areas of increasing productivity, turnover or returns on capital employed. In order to serve a worldwide client base the company had no other option but to decentralize its operations and that is evident when one comes to know that it operates from more than 150 locations in about 50 countries. The company, like most other service providers, values its human resources as its most productive asset and goes to great lengths to maintain it properly. With more and more companies investing heavily in Information Technology to cut costs and increase productivity, one of the core businesses of Accenture has become IT consulting. This is a highly competitive market and the only way to survive and stay ahead of competition is to continuously innovate and provide cutting edge solution to clients especially with competitors as Cap Gemini SA and Atos Origin h eavily breathing down Accenture’s neck. Accenture has also built corporate alliances with other leaders as SAP and Oracle and also formed a joint

Research and Statistics Module assignment Essay

Research and Statistics Module assignment - Essay Example ve shareholders as to their decision to continue maintaining money in the stocks which they have already invested or for future investors, to invest in stocks of companies. The earnings per share will give the investor one of the major factors in stocks investment. Between two or more companies, the investor is advised to invest in the company with the higher, or even highest, earnings per share. For if we apply probability here, if the company has a very high earnings per share and the earnings per share thru the many years of operation is increasing or remains the same, income producing, for the many years of historical experience, then this company is a very wise investment alternative. Gearing.( www.bized.ac.uk/compfact/ratios/gearing1.htm) is generated by dividing long term liabilities (Stickney, C & Weil, R, Financial Accounting 8th ed. Page 10 Dryden Press, Florida 1997) by equity shareholders’ funds. We should also study Gearing because the definition of gearing mean the relationship between long term liabilities has and the capital investment employed. The gearing ratio gives us a tip on which investment to invest our money in. The ideal situation is that the capital investment balance should be more than the liabilities or loan balance. Liabilities refers to both short term (loans payable within one year after the end of the balance sheet[Spiceland, D & Sepe, J, Intermediate Accounting, Page 212, McGrawhill, 1998, USA] date) or long term liabilities ( loans payable for more than one year after the end of the balance sheet date.) The accounting equation ( this formula is the one presented in the balance sheet) is Total assets ( includes cash, receivables from customers, inventory, buildings, office equipment, factory equipment, land, other items that is owned by the corporation either bought thru cash or loan agreements) is equal to the sum of all liabilities ( already explaine d above) and total capital. Capital includes the investments

Examine the extent to which children have rights in a particular area Essay

Examine the extent to which children have rights in a particular area of law and provision (Abortion) - Essay Example The UK is a signatory to the United Nations Convention on Children’s rights held in the month of December in the year 1991. The Convention acts as a basis for protection of children’s rights in all member states. (Every Child Matters, 2008) The convention provides that all children have the right to life. This brings up a vital question; can a foetus be considered as a child? The United Kingdom recognises viable foetuses as those ones who have exceeded twenty four weeks. (Royal College of Obstetricians and Gynaecologists, 2004) This is why the Abortion Act of 1967 allows abortions before a pregnancy has reached that stipulated time. In relation to this, the UK only allows abortion in cases where the unborn child will affect his mother’s health both physically and mentally. By providing such a restriction, the unborn child’s right to life is protected because mothers may not terminate their pregnancies for minor reasons. This ensures that unborn children’s rights are protected in the most viable way possible. The Abortion Act of 1967 also provides that abortions should only be carried out after obtaining consent from two medical practitioners. (Abortion right, 2007) The purpose of this stipulation is to further ascertain that abortions are only carried out in extreme conditions and that a child’s best interests are protected even before they are born. However, certain human rights groups like the Society for the protection of the unborn child claims that these laws are not doing enough to protect the unborn child. They argue that all abortions should be made illegal through repealing of the abortion acts relevant to women in the UK today. (Arthur, 2007) Experts agree that the United Kingdom’s abortion laws are quite severe to women but protect unborn children through its restrictions. In comparison to other countries in that area, unborn children take precedence over women. In countries like

Research and Statistics Module assignment Essay

Research and Statistics Module assignment - Essay Example ve shareholders as to their decision to continue maintaining money in the stocks which they have already invested or for future investors, to invest in stocks of companies. The earnings per share will give the investor one of the major factors in stocks investment. Between two or more companies, the investor is advised to invest in the company with the higher, or even highest, earnings per share. For if we apply probability here, if the company has a very high earnings per share and the earnings per share thru the many years of operation is increasing or remains the same, income producing, for the many years of historical experience, then this company is a very wise investment alternative. Gearing.( www.bized.ac.uk/compfact/ratios/gearing1.htm) is generated by dividing long term liabilities (Stickney, C & Weil, R, Financial Accounting 8th ed. Page 10 Dryden Press, Florida 1997) by equity shareholders’ funds. We should also study Gearing because the definition of gearing mean the relationship between long term liabilities has and the capital investment employed. The gearing ratio gives us a tip on which investment to invest our money in. The ideal situation is that the capital investment balance should be more than the liabilities or loan balance. Liabilities refers to both short term (loans payable within one year after the end of the balance sheet[Spiceland, D & Sepe, J, Intermediate Accounting, Page 212, McGrawhill, 1998, USA] date) or long term liabilities ( loans payable for more than one year after the end of the balance sheet date.) The accounting equation ( this formula is the one presented in the balance sheet) is Total assets ( includes cash, receivables from customers, inventory, buildings, office equipment, factory equipment, land, other items that is owned by the corporation either bought thru cash or loan agreements) is equal to the sum of all liabilities ( already explaine d above) and total capital. Capital includes the investments

Scientific Management Essay Example | Topics and Well Written Essays - 1500 words

Scientific Management - Essay Example In the fields of sociology and politics, scientific management can be viewed as the division of labour shoved to its rational limit, with the resulting oppression of the workplace and devaluation of the labourer (Taksa 1992). Although the usefulness of scientific management in the 21st century has been largely criticised, some of its premises survive today in several major companies, such as McDonalds, Ford, and Toyota. This paper discusses the extent of the application of scientific management in the 21st century and how its limitations are turned into something productive. First, a presentation of an overview of Taylor’s scientific management is imperative. Frederick Taylor argued that actions rooted in traditional practice and established methods should be replaced by accurate processes formulated after thorough analysis of a person at work. Its use is dependent on a strengthened degree of managerial control over the labour practices and work routines of employees (Freeman 1996). According to Drucker (2007), Taylor’s scientific management, also referred to as ‘Taylorism’, is a deviation on the issue of efficiency. Basically, it means that Taylor’s scientific management is concerned with waste reduction, productivity or efficiency enhancement, and application of scientific methods in choosing what is really important. ... asise the application of economic theories of utility maximisation and efficiency and scientific study to make sure that industry and government functioned to their best ability—which was the larger cultural version of the influence of scientific management on managers in particular. Indeed, Scientific Management is all but a systematic philosophy of worker and work. Altogether it may well be the most powerful as well as the most lasting contribution that America has made to Western thought since the Federalist Papers (Maciariello & Linkletter 2011, 384). The words of Maciariello and Linkletter (2011,384) reflect the significant efforts of scientific management scholars’ contribution to the development of management theory leading to its adaptation in the 21st century. The scientific management scholars created the managerial expertise of job design or planning through specialisation and division of labour, and developed the original methods of mass production. They als o raised the value of selection and training of employees. They pioneered the use of incentive and compensation packages to enhance work efficiency. They opened up the application of systematic and rational techniques to work out managerial issues (Mullins 2010). Ultimately, they placed emphasis to management as a legitimate area of scientific research. Nevertheless, there are several limitations to be taken into consideration. Primarily, as argued by Nankervis and colleagues (2005), the organised techniques of scientific management have been discovered to have their uses mostly in secure work settings and have less relevance in multifaceted and risk-inclined organisations. Also, they gave a great deal of importance on the alleged economic and rational essence of humans, exaggerating humans’ need

Supporting teaching and Learning Essay Example for Free

Supporting teaching and Learning Essay Summarise entitlement and provision for early years education 1.1 Local education authorities are funded by the government to ensure that every three and four year old child has access to free part-time education. Fill in the missing words and numbers in the following paragraph below: Every three and four year old child is entitled to early year’s education in an inspected setting which is found to be . The funding is available for hours a week for weeks of the year. Free places are available in a number of settings including: school nurseries, and private day nurseries. Explain the characteristics of the different types of schools in relation to educational stage(s) and school governance. 1.2 Explain the post-16 options for young people and adults 1.3 Patrick has left school at 16 with 5 GCSEs and is unsure about what to do next. He is interested in a career in physical education. What education and training options are available to him? Carry out independent research to see what options Patrick has. Patrick’s options Positive aspects Negative aspects 2.1 Within a school there are different people with various roles, all of which are necessary to ensure the smooth running of the school. Complete the table below to show the responsibilities of the school governors, senior management team, teachers, support staff and the SENCO (Special Educational Needs Co-ordinator) Job role Responsibilities School governors Volunteers who ensure the school provides a good quality education. Set the aims and policies of the school. Set the schools budget. Senior management team Teachers Support staff SENCO 2.2 As a teaching assistant you may be expected to work alongside many different educational professionals. Talk to your class teacher or SENCO about the various educational professionals who visit the school and what  they do. These may include speech therapists, child psychologists and other support workers who visit the school. Write an overview of what the educational professionals do in your school. 3.1 Each school will have a mission statement, ethos, aims and values. Describe the following terms: Ethos Mission Aims Values 3.2 Ask your school if you can have a copy of its mission statement. Alternatively, this information is often available on the school website. Think about how the ethos, mission statement, aims and values of a school may be reflected in your working practice while at the school. Fill out the table to show the different methods of communicating a school’s ethos, mission statement, aims and values and evaluate the differing methods. Ensure that you look at the advantages and disadvantages of each method. Methods of communicating Advantages Disadvantages

Calculation Of Traditional Costing Method Accounting Essay

Calculation Of Traditional Costing Method Accounting Essay The objective of doing this Cost Accounting Assignment is to understand how to do a proper calculation of traditional costing method and the Activity-based Costing. It is important to have this basic practice to help us in the experience of doing this calculation while we are studying other topic. Through the process of calculation of both methods, I have done by given the history of both method, the definition of both method, and the explanation of both methods. Other than that, I also have given the differences of the traditional costing method and activity-based costing. I also have given the advantages and disadvantages of both methods. This calculation is for understand total profit of ScooterDrivers product. And discuss the implication of activity-based costing for the director. TABLE OF CONTENT PAGE NO. 1. EXECUTIVE SUMMARY 1 2. QUESTION 1 Calculation total profit Absorption costing Activity-based costing Report Evaluate absorption costing and activity-based costing Implication of activity-based costing 3-4 4-5 6-12 12-14 3. QUESTION 2 15-24 4. REFERENCES 25-26 QUESTION 1 Calculate the total profit on each ScooterDrivers three types of product using each of the following methods to attribute overheads Absorption costing OAR = Budgeted production overhead Budgeted activity level OAR = RM2,400 000+RM6,000 000+RM3,600 000 200 000 + 220 000 + 80 000(direct labour hours) = RM12, 000 000 500 000(direct labour hours) = RM 24 per direct labour hours Product cost per unit RisingStar(RM) RoadRider(RM) FireRoll(RM) Direct material 400 600 900 Direct labour (RM5ÃÆ'-100hrs) 500 (RM5ÃÆ'-137.5hrs) 687.50 (RM5ÃÆ'-200hrs)1000 Prime cost 900 1287.50 1900 (+)Production (RM24ÃÆ'-100) 2400 (RM24ÃÆ'-137.5hrs)3300 (RM24ÃÆ'-200hrs) 4800 Overhead Production cost per unit 3300 4587.50 6700 Profit RisingStar(RM) RoadRider(RM) FireRoll(RM) Total(RM) Selling Price per unit 4000 6000 8000 (-) Production costs (3300) (4587.50) (6700) Profit per unit 700 1412.50 1300 (ÃÆ'-)Output Unit 2000 1600 400 Profit 1,400 000 2,260 000 520 000 4,180 000 Activity based costing OAR = Budgeted production overhead Budgeted activity level Deliveries to retailer = RM2,400 000 250 (100+80+70) = RM 9600 per deliveries to retailers Set- up costs = RM 6,000 000 100(35+40+25) = RM60000 per set up Purchase orders = RM 3, 600 000 800(400+300+100) = RM 4500 per purchase order Product cost per unit RisingStar(RM) RoadRider(RM) FireRoll(RM) Direct material 400 600 900 Direct labour (RM5ÃÆ'-100hrs) 500 (RM5ÃÆ'-137.5hrs) 687.50 (RM5ÃÆ'-200hrs) 1000 Prime cost 900 1287.50 1900 Production overhead [ Deliveries to retailers 480 480 1680 [ [ Set up costs 1050 1500 3750 [ [ [ Purchase order 900 843.75 1125 Production cost per unit 3330 4111.25 8455 Profit RisingStar(RM) RoadRider(RM) FireRoll(RM) Total(RM) Selling Price per unit 4000 6000 8000 (-) Production costs (3330) (4111.25) (8455) Profit per unit 670 1888.75 (455) (ÃÆ'-)Output Unit 2000 1600 400 Profit 1,340 000 3,022 000 (182 000) 4,180 000 To : ScooterDrivers director From : Management Accountant Evaluate the labour hour and the activity-based costing methods in the circumstances of ScooterDriver. ABSORPTION COSTING METHOD During the most of the 1900s, almost all companies used traditional costing systems that those do not accumulate or report costs of activities or processes (Anderson, 1995). Traditional absorption costing methods attribute production overheads to units of output without attempting to allocate administration, selling or distribution overheads and many activities are not directly related to production volume(e.g. ordering, delivery, transportation, equipment set-up, machining and administration) (Miller and Vollman, 1985). These require non-volume based cost drivers if costs are to be appropriately traced and provide the motivation for the development of activity based costing (ABC) systems(Hilton, 1994). Direct material and direct labour costs can be easily be traced to jobs and processes, but manufacturing overhead may bear no obvious relationship to individual units of product and assignment of overhead made through a volume-based activity base (or cost driver), attempt to ensure that products which cause large amounts of overheads costs correspond with those which require large amounts of the cost driver (Sizer, 1989). The allocation of manufacturing overhead (indirect manufacturing costs) to products on the basis of a volume metric such as direct labour hours or production machine hours(Sizer, 1989). As manufacturing becomes more sophisticated the manufacturing overhead costs usually increase while the direct labour hours or production machine hours decrease therefore, the direct labour or machine hours are unlikely to be the root cause of the manufacturing overhead(Hilton, 1994).   ABC (ACTIVITY-BASED COSTING) ABC (Activity-Based Costing) arise in the 1980s from the increasing lack of relevance of traditional cost accounting methods (Weetman,2006). The traditional cost accounting methods were designed around 1870 1920 and in those days industry was labor intensive, there was no automation, the product variety was small and the overhead costs in companies were generally very low compared to today, from the 1960s particularly 1980s this changed rapidly (Whitehead and Upson, 1982). For these reasons, and more, traditional cost accounting has been called everything from number 1 enemy of production and questions whether it is an asset or a liability have been raised (Innes and Mitchell, 1998). ABC has been promoted by Johnson(1988), Kaplan(1988) and Cooper (1988), among others, as a means of improving the quality of management accounting information when traditional methods of allocation overhead costs might be misleading to the users of product cost information (Smith, 1995). Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system, while mainly used for private businesses, ABC has recently been used in public forums, such as those that measure government efficiency (Cooper, 1990). ABC recognizes that many significant overheads are related to activities which are independent of volume and identifies those cost drivers which consume resources to determine process and product costs (Innes and Mitchell, 1998). ABC is an alternative to traditional accounting where business overhead (indirect costs such as lighting, heating, and marketing) provided in the percentage of direct costs of the activities but this is not satisfactory because the two activities that absorb the costs are directly can use very different amounts of overhead (Izhar, 1990). An industrial robot is a large scale, for example, can use the same amount of labour and materials as a robot. But the specific robot uses far more time (overhead) engineers from a mass production company (Johnson and Kaplan, 1987). ABC is an accounting method that allows businesses to gather data about their operating costs and they are assigned to specific activities such as planning, engineering, or manufacturing and then the activities are associated with different products or services (Jones and Dugdale, 2002). In this way, the ABC method enables a business to decide which products, services, and resources are increasing their profitability, and which are contributing to losses (Johnson and Kaplan, 1987). Managers are then able to generate data to create a better budget and gain a greater overall understanding of the expenses that are required to keep the company running smoothly (Izhar, 1990). Generally, activity-based costing is most effective when used over a long period of time, as opposed to shorter-term solutions such as the theory of constraints (Smith, 1995). ABC is a method of allocating costs to products and services (Izhar, 1990). It is generally used as a tool for planning and control and it was developed as an approach to address problems associated with traditional cost management systems that tend to have the inability to accurately determine actual production and service costs, or provide useful information for operating decisions (Hopper, Northcott and Scapens, 2007). With these defiencies managers can be exposed to making decisions based on inaccurate data. The higher exposure is for companies with multiple products or services (Innes and Mitchell, 1998).   DIFFERENCES BETWEEN TRADITIONAL AND ABC SYSTEMS There is a basic philosophical difference between the traditional and the ABC approaches. Traditionally sees overheads as rending a service to cost units, the cost of which must be charged to those units (Atrill and Laney, 2007). ABC sees overheads as being caused by activities, and so it is the cost units that cause the activities that must be charged with the cost cause (Drury, 2005). It is not always easy to see how and why some overheads costs have arisen (Atrill and Laney, 2007). This has traditionally made them more difficult to control that direct labour and materials costs, if, however an analysis of overheads can identify the cost drivers, question can be asked about whether the activity driving certain costs is necessary at all, and whether the cost justifies the benefit (Warren, Reeve and Fess, 2005). Adopting ABC requires that most overheads can be analysed and the cost drivers identified (Drury, 2005). This means that it might be possible to gain much cleaner insights about the overheads costs that are caused, activity by activity, so that fairer and more accurate product costs can be identified, and costs can be controlled more effectively (Warren, Reeve and Fess, 2005). Under ABC, an overheads cost pool is established for each cost driver in which all of the costs caused by that driver are placed (Atrill and Laney, 2007). All costs associated with this activity would be allocated to that cost pool and the total costs in that pool would then be allocated to output, using the cost driver identified, according to the extent to which each unit of output drove those costs (Warren, Reeve and Fess, 2005). Allocating overheads costs to cost pools, as is necessary with ABC, contrasts with the traditional approach, where the overheads are normally allocated to production departments (cost centers) (Atrill and Laney, 2007). In both cases, however, the overheads are then charged to cost units (goods or service) (Drury, 2005). With the traditional approach, overheads are apportioned to product departments (cost centers) (Dyson, 2007). Each department would then derive an overhead recovery rate, typically overheads per direct labour hour (Weetman, 2006). Overheads would then be applied to units of output according to how many direct labour hours were worked on them (Abraham, Glynn, Murphy and Wilkinson, 2008). With ABC, the overheads are analysed into cost pools, with one cost pool for each cost driver (Drury, 2005). The overheads are then charged to units of output, through activity cost driver rates, and these rates are an attempt to represent the extent to which each particular cost unit is believed to cause the particular part of the overheads (Abraham, Glynn, Murphy and Wilkinson, 2008). ADVANTAGES AND DISADVANTAGES OF ABSORPTION COSTING AND ABC ABSORPTION COSTING ADVANTAGES DISADVANTAGES It assumes all the costs that contribute to the final product in some way(Atrill and Laney, 2007). This includes both direct costs and indirect costs(Atrill and Laney, 2007). Direct costs refer to the costs that can be detected directly to the product itself, such as direct materials or direct labor(Atrill and Laney, 2007). Indirect costs refer to costs which cannot be detected directly to the products and allocated to products, such as property taxes or factory manager wage(Atrill and Laney, 2007). A disadvantage of absorption costing involves pricing decisions(Drury, 2005). When a company has excess capacity and it considers various business opportunities, it may deny business that would generate profits for the company(Drury, 2005). The company evaluates each business opportunity using absorption costing as its base cost(Drury, 2005). The company accepts business opportunities that provide revenue above the absorption cost and rejects business opportunities that provide revenue below the absorption cost(Drury, 2005). Some of the business that the company rejects may contribute additional profits to the company when it has excess capacity (Drury,2005). Generally accepted accounting principles (GAAP) represents the standard that most corporations pursue for financial reporting(Johnson and Kaplan, 1987). Generally accepted accounting principles need corporations to use absorption costing for external reporting(Johnson and Kaplan, 1987). Companies that use different forms of product costing for internal analysis is still necessary to maintain a system of absorption costing to GAAP(Johnson and Kaplan, 1987). Companies that use absorption costing for all the valuable products have the advantage that the cost of the same can be used for all purposes(Johnson and Kaplan, 1987). Another disadvantage of absorption costing involves skewing the results of decisions made to discontinue business segments(Izhar, 1990). When the company uses absorption costing in the decision, the analysis includes fixed costs that will remain whether the company eliminates the segment or not(Izhar, 1990). Absorption costing identify fixed costs in the cost of the product(Izhar, 1990). Because it is suitable to determine the price of the product(Izhar, 1990). Pricing based on absorption costing ensure that all costs are covered. (Izhar, 1990) Absorption costing does not help in cost control and planning and control functions(Johnson and Kaplan, 1987). It is not useful in determining the responsibility for the occurrence of cost(Johnson and Kaplan, 1987). It is not practical to hold the manager responsible for the cost of which he / she does not control(Johnson and Kaplan, 1987). Absorption costing will show the proper calculation of the profit of variable costing in situations where production is carried out to have a sale in the future (e.g., seasonal production and seasonal sales) (Izhar, 1990). Some costs can be removed from the product during the income statement for the inventory issue(Johnson and Kaplan, 1987). Therefore, managers evaluated on operating income can temporarily increase profit by increasing production(Johnson and Kaplan, 1987). . ACTIVITY-BASED COSTING ADVANTAGES DISADVANTAGES The advantage of activity-based costing is the accuracy in the process of costing with regards to the product line, the end-users of the product, the stock-keeping units employed by the management and the channel and category which streamline the flow of the product from the producer to the end user(Dyson, 2007). The process of data collection for this system is very time consuming(Smith, 1995). This system helps in the process of better understanding the concept of resource allocation overhead costs business as common as they used by specific product line and their relationship to specific cost drivers(Dyson, 2007). The system is so transparent that some managers will not approve because they want to keep a few things from the viewpoint of owners(Smith,1995). This process is for   cost of unitary, or the marginal cost calculations based on the contrast with the traditional method of cost accounting that uses the total cost(Dyson, 2007). Capital expenditure on systems based on the following activities and running costs can be a road block for the firm(Smith, 1995). The system is easy to understand and interpret it can be accessed, use and functional implemented throughout all forms of business set-up(Dyson, 2007). The system helps in the process of benchmarking which is part of the quality control system(Dyson, 2007). The system works very well will increase the quality and up gradation program(Dyson, 2007). The implication of activity based costing The finance director argued that I very much doubt whether selling FireRoll is viable but I am not convinced that activity-based costing would tell us any more than the use of labour hours in assessing the viability of each produt. From my opinion, I not agree with what finance director told because in activity-based costing use cost driver. Cost driver is a factor that can cause a change in the cost of an activity. An activity can have more than one cost driver attached to it. For example, a production activity may have the following associated cost-drivers such as a machine, machine operators, floor space occupied, power consumed, and the quantity of waste and/or rejected output. In ScooterDriver they used three type of cost driver such as deliveries to retailers, set-up costs and purchase orders. So we can see how much each cost driver cost for the product and choose the product fairer and more accurate product costs can be identified, and costs can be controlled more effectively. Other than that, activity-based costing not only using labour hours for assessing the viability of each product, it also use machine hours. The marketing director argued that I am in the process of negotiating a major new contract with a motorcycle rental company for the RisingStar model. For such a big order, they will not pay our normal prices but we need to at least cover our incremental costs. I am not convinced that activity-based costing would achieve this as it merely averages costs for our entire production. From my opinion, I not agree with what marketing director told because activity-based costing shows average cost better than absorption costing. Absorption costing is more simplistic and less accurate than activity-based costing, and typically assigns overhead costs to products based on an arbitrary average rate. Activity-based costing is more complex and more accurate than absorption costing. This method first assigns indirect costs to activities and then assigns the costs to products based on the products usage of the activities. The managing director argued that I believed that activity-based costing would be an improvement but it still has its problems. For instance, if we carry out an activity many times surely we get better at it, and costs fall rather than remain constant. Similarly, some costs are fixed and do not vary either with labour hours or any other cost driver. From my opinion, I not agree with what managing director told because the definition of fixed cost in activity-based costing is a cost element of an activity that does not vary with changes in the volume of cost drivers or activity drivers. For example The deprecation of machine may be direct to a particular activity, but it is fixed with respect to changes in the number of units of the activity driver. Same goes to ScooterDrivers product the cost is fixed over a given time not all time or period. And the designation of fixed cost can also vary depending on the extent which the volume of production , activity drivers or cost drivers may change. The chairman argued that I cannot see the problem. The overall profit for the company is the same no matter which method of allocating overheads we use. It seems to make no differences to me. For my opinion, I agree with what chairman argued that both method gave same profit but from my point of view, I think that activity-based costing more benefit than the absorption costing. The profit of ScooterDriver company is RM4180000. For what I said that activity-based costing more benefit because absorption costing mostly utilizes volume related allocation bases while activity-based costing. uses drivers at various levels. Activity-based costing is a method that allocates a cost to various activities which then enable an organization to make informed decisions regarding products and/or services. Once the costs have been determined, they can be input into computer applications designed to analyze the costs. Management can then modify the budget and help the company become more profitable by decreasing inefficient activities. So activity-based costing is more advantage to a company to make profit. Question 2 Explain how the business environment that businesses face has changed over the past decades and discuss how this has had impact on management accounting. INFORMATION TECHNOLOGY (IT) The so called new media boom of the 1980s failed to live up to expectations because the underlying technologies never became widespread(Drury, 2004). In contrast, technological advances on two fronts which are digitization and networking have become indispensable components of todays society(Drury, 2004). Digitization is enabling the fusion of different media based on technologies for processing and transmitting huge volumes of data(Drury, 2004). Networking is creating virtual communities on networks (cyberspace) centered on the Internet(Drury, 2004). With the advance of technology, electronic networks are revolutionizing structures and processes in the business world(Hilton, 1994). To improve processes, businesses are introducing e-mail and intranets. But of even greater impact is the revolution in business contacts not only with other companies but with consumers. The infrastructure has grown as more consumers use personal computers and participate in networks, and technological advances are making communication more efficient. Whereas information technology in the past mainly focused on changing work processes inside companies, todays revolution in information and communications technology could potentially alter the model of communication between businesses and consumers. In the old economy information communication, and transactions are all physical things(Hilton, 1994). They include cash, stamps, invoices, stock certificates, reports, face to face meetings, analog telephones, radio and television broadcasts, receipts, blueprints, maps, photographs, books, newspapers, magazines, and direct mail advertising. In the new economy, all types of information transactions, and personal communication will increasingly be digitized-that is, compressed into bits, stored in computers and transmitted through networks at the speed of light. The quality of information will be much better than with analog transmission. Today our approach to daily life is centered on physical things(Hilton, 1994). For example, the act of shopping involves a process of going to a store, obtaining information on the desired product, making a purchasing decision, paying money, and receiving the product. With the emergence of mail order shopping, transactions could be carried out simply by exchanging information on a product or service, and credit cards and mail delivery eliminated the need to visit a store and talk to a sales clerk(Hilton, 1994). In other words, information on products and services could be dissociated from and distributed separately from the physical product or service, eliminating time and space restrictions of conventional physical communication. This implies a shift in management resources from land, labor and capital, to information. In the information network society, the conventional conditions for corporate success such as large cities, large markets, and large companies will no longer apply. Companies can operate from anywhere if they are connected to a network, and can plunge right into the global market rather than grow in the local market. Since the most important factor is the value of the information a company possesses, we predict that market entry and competition will intensify as size of capital becomes irrelevant to market entry. Application of IT in management accounting has major impact on the organizations profits. It is wrong to conclude that implementation of new technology in management accounting will improve companys profits. Implementation of new technologies may reduce companys income, as the implementation is costly depending on the technology adopted. There is a risk to the companies that if inappropriate technology is chosen, then the company is forced to incur unnecessary costs which lead to waste of resources. However, if the management and the accountants study the feasibility and the functionality of the systems before the implementation of IT in management accounting, then the above risk can be avoided. The skill and knowledge of accountants should be repositioned to support the application of IT in management accounting. The companies have to send their staff to IT related training to acquire and update their IT skills to use the system efficiently. The users of the system must be trained w ell in order to take advantage of the technology within the system. Selecting user friendly system is essential, as it require less IT skilled personnel to handle the system. Most of the systems available now are user-friendly and easy to use. Technology is changing fast and it is very difficult to keep track with the technology changes. The companys challenge is to adopt a technology that can be used for a long period which may not be achievable now. The new technology today will be obsolete within couple of months and will be replaced by more sophisticated technology. So the company has to select the technology that is upgradeable to meet the future technology requirement. GLOBALIZATION Globalization means  the reduction of the difference between one economy and another  so that trade within and between different countries is increasingly similar all over the world. Globalization has become a big buzz word in the last 10/15 years, but it has been going on for centuries, and especially since 1945. In the 17th Century new ship design allowed Europeans to start trading with the rest of the world in a much bigger way, although trade was still a tiny part of the economy compared to agriculture. Later developments in transport, steam ships, the railways and now aircraft, have all contributed to the development of trade. Aircraft also move people around quickly, so the sense of the size and distances of the world shrinks making us feel that far-away places are no longer so strange. The internet now allows international communication in a way that was not possible before; your favourite site could just as easily be in New Zealand as in London. The following main factors have fuelled the pace of globalization which are first is technological change, especially in communications technology.  For example, UK businesses and data by satellite to India (taking advantage of the difference in time zones) where skilled but cheaper data handlers input the data and return it by satellite for the start of the UK working day. Second is transport is much cheaper and faster.  This is not just aircraft, but also ships. The development of containerization in the 1950s was a major breakthrough in goods handling, and there have been continuing improvements to shipping technology since then. Third is removal of capital exchange controls.  The movement of money from one country to another was also controlled, and these controls were lifted over the same period. This allowed businesses to move money from one country to another in a search for better business returns; if investment in ones own country looked unattractive, a business could buy businesses in another country. During the 1990s huge sums of money, mainly from the US, have come into the UK economy. There are three impact of globalization on management accounting. First, management accounting deals with both financial and non-financial data to support a wide range of managerial decisions in contrast to financial accountings focus solely on financial data to support investors and creditors capital allocation decisions. For many companies, notes CareerBank.com CFO Douglas Banister, the real value-add is the integration of financial reporting with operational information. Second, management accounting looks forward as well as backward, whereas financial accounting is oriented solely towards history. Management accounting involves anticipating what will, could, or should happen, as well as figuring out what did happen. Forecasting, planning, and budgeting are typical management accounting activities. Third, management accounting looks outward as well as inward, whereas financial accounting is focused solely on what happens internally within an enterprise. Management accounting involves proactively seeking and identifying opportunities and threats that an enterprise faces from customers, competitors, suppliers, regulatory agencies, and other external parties. In short, management accounting is focused on enhancing business performance in a competitive environment, not simply on ensuring compliance with standards and regulations. MANUFACTURING ENVIRONMENT New manufacturing strategy commonly involves the use of new technologies, and changes in organizational structure and management practices, such as Just-in-Time (JIT) and Total Quality Management (TQM) that possible lead to a radical change in the way business is conducted. AMT applications include applications such as computer integrated manufacturing (CIM), computer-aided design (CAD), computer-aided engineering (CAE), flexible man

Song - What views about women are expressed in this poem? Essay

Song - What views about women are expressed in this poem? John Donne: Song A) What views about women are expressed in this poem? John Donne’s poems all express very different views about women. This poem expresses a very negative view of women, in particular that nowhere ‘lives a woman true, and fair’ – a beautiful, virtuous woman is impossible to find, and even if you did, by the time that Donne had reached her, she would have adulterated two, or maybe three other men. He believes in the certainty of female immoralism ‘yet she / will be / false.’ And the almost random promiscuity too, it will be two, or maybe three men, it’s very casual. He compares women to the sirens of the sea – mermaids, in the way the seduce you, and pull you down to the depths, suffocating you. While they are not an object of sexual desire but deception, because below the waist they have they have a slimy, scaly fishy tale. He may view himself as sort of Odysseus figure, just trying to find his image of his perfect woman on some mythical Ithaca. He continues these themes of deception further in the poem, which I shall explore in the next question B) How do language and verse form contribute to meaning in this poem In the first stanza Donne uses very commanding language, four lines out of nine begin with an imperative, and this shows his commanding, intellectual persona and his attitude towards women. In the first stanza Donne presents us fantastical images of various impossibilities which contribute meaning to his opinion of woman. The first sentence is a command: "Goe and catch a falling star," and an impossible one, for how can one catch a star? The word "falling" suggests a gradual fading away of the virtuosity of... ...tions take.’ One drop in a pond will cause rippling outwards – it continues to grow. He compares the circles to spheres of the heavens, but he says ‘they are all concentrique unto thee.’ This is a great metaphor for defining love, he feels that his lover is the centre on the heavens and outshines everything, the years passing to nothing bar ‘adde to love new heate.’ His love may increase through springtime but never abates through bad times, â€Å"No winter shall abate the springs encrease.’ Donne suggests that it cannot abate, he compares his growing love as too the infiniteness of the sky and the stars, which would have been never anything less than infinite in those times. Here we can see Donne as a simplistic adolescent, when he is in love he can never see it ending, while when he is feeling bad all women are evil and he will never go out with one again.

The Argument on the Legalization of Same Sex Marriages Essay -- Papers

The Argument on the Legalization of Same Sex Marriages The argument over the legalization of same sex marriages is rapidly becoming one of the most vigorously advocated reform subjects in recent law review. Being gay and loving someone is not illegal, but uniting that couple in a legal marriage is rejected by most of society in this country. Each state has had to deal with legal issues concerning same sex marriages to some extent. Most supporters of the ban on gay marriages believe that it would be a strong cause of immorality and corruption of the American family. People who do not support same sex marriages believe that it would create an unhealthy family, and could cause serious harm to children in that family, while supporters of same sex marriages believe that they are being denied the benefits such as establishing a right of survivorship, co-partner medical and retirement benefits. It is felt by most homosexuals that these benefits would help create a stronger stability in a long-term relationship. Most of the volunteer and financial support against gay marriage comes from religious groups or churches. ?Catholics, Mormons, and evangelists make up more than 40 percent of California?s population, and raised millions of dollars to pass the amendment.? Same sex marriages are both mentally and physically wrong in the minds of most parishioners. They find the concept immoral because according to the Bible, sex between members of the same sex is strictly prohibited, much less marriage. Proposition 22 was one of many campaigns led by religious conservatives, which prohibits California from allowing marital rights to gay couples who married in another state, and it only recognizes marriages between man and a woman. ... ...iages will also someday in the future be legalized. Bibliography: California Protection of Marriage Initiative. Feb.2000 Online Posting. 11 Nov. 2000 (http://doma.org/purpose.html) Defense of Marriage Act. May 1996 Online Posting. 28 Nov. 2000 (http://reagan.com/HotTopics.main/HotMike/document-5.15.1996.1.html) Lesbian and Gay Marriage Resource Site. April 2000 Online Posting 10 Oct. 2000 (http://grasshopperdesign.com/gay_marriage/news/vt4.htm) DodgeGlobe: The Dodge City Daily Globe-Court grants April. 2000 Online Posting. 8 Oct. 2000 (http://www.dodgegloble.com/stories.122199/nat_rights.shtml) California Bars Gay Marriage Mar. 2000 Online Posting 11 Nov. 2000 (http://abcnews.go.com/onair/CloserLook/wnt_000307_Prop22_feature.html) Stiers, Gretchen A. From This Day Forward St. Martins Press, New York, NY, 1998

Explain each Stakeholder Essay

What are the stakeholders points of view on the strategic aim / how does it affect them? Trustees, Directors and Managers: Research to understand causes / risks, design & test interventions, Information for public and patients on prevention, screening/diagnosis, treatment Influencing Government Policy on prevention, screening/diagnosis, treatment The trustees, directors and managers will be interested in research to understand causes / risks, design & test interventions, information for public and patients on prevention, screening/diagnosis, treatment, influencing Government Policy on prevention, screening/diagnosis, and treatment. The trustees, directors and managers are interested in these strategies as they set them in the first place and as the company has improved over time with these strategies they will want to keep them. Volunteers: Research to understand causes / risks, design & test interventions, Information for public The volunteers will be interested in research to understand causes / risks, design & test interventions, Information for public. The volunteers are interested in these strategies as it parts of their work and they have to go by those strategies to do the job properly, they will want to do the job properly as it can be a very good experience and can be seen as an achievement working for a charity. Customers in shops: Research to understand causes / risks, design & test interventions, Information for public The customers in shops will be interested in research to understand causes / risks, design & test interventions, information for public. The customers in shops are interested in these strategies as they are buying their product and the customers will want to know where their money goes to and how it affects people with cancer. Suppliers of clothing: Research to understand causes / risks, design & test interventions, Suppliers of clothing will be interested in research to understand causes / risks, design & test interventions. The suppliers of clothing are interested in this strategy as they are the one who provide the company with clothing and they have to know what designs to put on the clothing and how this will help CRUK getting more donations. Donators: Research to understand causes / risks, design & test interventions, Donators will be interested in research to understand causes / risks, design & test interventions. Donators are interested in this strategy as some people may have lost love ones because of cancer so will might give a lot of money for donation, they will want to know where their money goes and how does it help other to get rid of cancer. Community: Research to understand causes / risks, design & test interventions, Information for public and patients on prevention, screening/diagnosis, treatment Communities will be interested in research to understand causes / risks, design & test interventions, information for public and patients on prevention, screening/diagnosis, and treatment. Community is interested in these strategies as there might be someone who can get cancer therefore the community would want to know what their options are and what can be done, also CRUK can give the community messages what to do to stay away from cancer. Government Research to understand causes / risks, design & test interventions, Information for public and patients on prevention, screening/diagnosis, treatment Influencing Government Policy on prevention, screening/diagnosis, treatment Government will be interested in research to understand causes / risks, design & test interventions, information for public and patients on prevention, screening/diagnosis, treatment, influencing Government Policy on prevention, screening/diagnosis, and treatment. The government are interested in these strategies as CRUK is asking to use certain facilities such universities, labs and hospitals they also want the government to set new rules such as smoking should not b in the eyesight and pictures of what it can do to you on the packets. NHS / Private Health Care Research to understand causes / risks, design & test interventions, Information for public and patients on prevention, screening/diagnosis, treatment Influencing Government Policy on prevention, screening/diagnosis, treatment NHS/Private Health Care will be interested in research to understand causes / risks, design & test interventions, information for public and patients on prevention, screening/diagnosis, treatment, influencing Government Policy on prevention, screening/diagnosis, treatment. The NHS/Private Health Care will be interested in these strategies because CRUK I a big company and there are a lot of people researching what can be done stop cancer, so if they find something the NHS and Private health care would want to know, for their treatment and also in can cut the costs of NHS if something important is reviled. Service Users/ Customers Research to understand causes / risks, design & test interventions, Information for public and patients on prevention, screening/diagnosis, treatment Service users/customers Will be interested in research to understand causes / risks, design & test interventions, information for public and patients on prevention, screening/diagnosis, treatment. The service users/customers are interested in these strategies as one of their loved one might be affected by a specific cancer type so they will want to know what research is being done on that specific cancer and if it’s curable.

Critical thinking Essay

1. How does critical thinking affect you as a reader and writer? How can thinking critically improve your writing? Critical thinking affects a person as a reader and writer in that it is essential to be able to absorb and assimilate knowledge from the environment as well as organize one’s own thoughts and express oneself in a clear and comprehensive manner. It is important to consider critical thinking as being a twofold process. As a reader, one is able to utilize critical thinking as a tool to analyze information being taken in from the outside. Not all information is useful or truthful to a person, and critical thinking is a method of filtering out what is incomprehensible or untruthful and absorbing what is meaningful and valid. As a writer, critical thinking is used in relation to one’s own personal creative thoughts, coming to subjective conclusions about what one believes about the world and expressing these beliefs through writing. Critical thinking is able to improve people’s writing in that the ideas one wants to express become central to the writing process, to develop the perfect way of stating what one desires to say. It is essential to utilize critical thinking in both reading and writing, so that one is able to take in and organize the information from the external environment and make personal judgments and assertions about what one believes. All situations and experiences are both objective and subjective, in that people experience events within the context of the external world. It is important to be able to digest and process information from the external world in an organized fashion, so that one is able to accurately describe and share one’s experiences with others. 2. Read the following Discussion Question response written by Owen, a fictional student. Identify areas of vagueness and ambiguity and discuss how you might clarify the e-mail message using the writing principles addressed in the text. In the response written by Owen, the writing style is such that the reader is not able to clearly understand what is being said. There are instances of vagueness and ambiguity in the writing, and Owen is left appearing as if he does not truly understand what he is supposed to be writing about. For instance, Owen states that critical thinking affects him in â€Å"all ways†. Although this may be true, there is not enough information describing in which ways he is affected. It is important to include enough detail in writing, so that the reader is able to fully comprehend what is being claimed. Owen goes on to say that clear writing is the â€Å"hardest thing in the world†. Although Owen may be having difficulty with his own writing, clear writing is not the hardest thing in the world for all people. Instead of generalizing and making blanket statements, Owen should be plain and honest in saying that clear writing is difficult for him personally. Further on, Owen claims that critical writing is like business writing in that they both need a certain amount of structure, yet then claims that â€Å"structure is harder†. These ideas are simply uncorrelated and do not logically proceed from one another. One cannot compare two styles of writing as being similar and then immediately state that they are dissimilar, at least not without a clear explanation and transition. Overall, Owen could improve his own writing style by paying attention to explaining himself in detail, by taking the necessary time to organize his own thoughts before writing them down. It is vital to express oneself in a clear and comprehensive manner, so that other people are able to easily understand what is being conveyed.