Comparison Report - 1065 Words

Dunkin’ Donuts and Krispy Kreme Doughnuts Introduction Dunkin’ Donuts and Krispy Kreme Donuts both have Facebook pages to communicate with their customers and employees. In this paper, both companies will be discussed and the similarities and differences of the two companies and how they communicate with their audience through their Facebook Pages. Building meaningful relationships with customers and employees online requires good interpersonal communication, particularly listening. Social media is now being used by businesses to build relationships. Listening is learning from what your customers are saying. It is tapping into that conversation. It is tapping into that conversation. They’re talking about your company, and if you†¦show more content†¦Customers are able to search a location closest to them, and share in on the companies events. As mentioned in the introduction, part of having an online presence is being able to listen to the customer, and this is where the biggest contrast in the two companies Facebook pages comes into play. Dunkin’s Donuts Facebook page offers an option for customer’s to post directly to the page, while Krispy Kreme’s page does not allow this. Krispy Kreme offers a poll for customer’s to take and an e-club for customer’s to sign up to, while Dunkin’s Donuts does not offer a poll for customer’s to take, it offers them a way to interact directly with the company by being able to share and post directly onto the companies wall. I have had an interaction with Dunkin’ Donuts Facebook page before. I ordered through the drive thru and picked up my order. The order was wrong, and I posted on the Facebook page about my experience. In a matter of minutes, Customer Service posted back on my wall post expressing their apologies and supplying me with the customer service number to call. I called customer service, and the manager from the Dunkin’ Donuts I went to contacted me. They offered that my next order would be paid for and again expressed their apologies. I was extremely pleased with the service, and the way the company listened, and was able to contact me directly and keep me as a satisfied customer. Conclusion In conclusion,Show MoreRelatedComparison of News Reports Essay656 Words   |  3 PagesComparison of News Reports On Thursday 22nd April 2004, Ron Atkinson, manager and footballing legend, was overheard making a racist remark concerning player Marcel Desailly- the black Chelsea defender during the Chelsea-Monaco Champion’s League semi-final. The story received colossal press coverage from all of the newspapers, mainly because Atkinson is famous for coaching so many black players. I have studies two newspapers’ accounts of the same story. One paper Read MoreComparison: Minority Report and 19841352 Words   |  6 Pagesif it is certain that it will be? 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I am proud of the work I did on it, and I am proud of what I learned from it. This paperRead MoreComparison of News Reports Essays1113 Words   |  5 PagesComparison of News Reports The idea of this assignment is to compare and contrast two newspaper reports on the same incident. The articles concerned are taken from The Mirror and The Times, both published on the 4th of February 1998. The Mirror is considered a tabloid newspaper. Tabloid papers usually cover all national and international news. They often contain more scandalous, gossipy stories or personal news items. The Times is considered a broadsheet newspaperRead More Money Cant Buy Happiness Essay1163 Words   |  5 Pageswere given surreptitious measures both before and after writing these short descriptions. Then, after about a week, the same participants were given back their own descriptions of their purchases and asked to reflect on it. Again, they were asked to report on their feelings in the moment. 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The goals of internal and external reports are different: the first one is to provide managers informations from inside about each project, so that theyRead MoreCompare the Methods Used to Distribute Two Selected Products and Services1007 Words   |  5 PagesCompare the methods used to distribute two selected products and services In this report I will be comparing methods used by two different retailers on how they distribute two chosen products, of my choice, in two different retailing sectors. Seeing as the food and clothing sector both have very different styles of how they meet their product requirements, I will compare Tesco and JD; The products from these two companies itself that I’m going to compare is ‘Tesco Value Bread’ and Nike hoodies.Read MoreNokia s Analysis Report Comparison908 Words   |  4 PagesNokia’s Analysis Report in Comparison to Its Chief Competitors. Nokia currently has three chief competitors: Apple, HTC, and Samsung. All these firms operate in a similar market, offer similar products, and targets similar customers. It should also be noted that Nokia engage in multimarket competition because it competes with these firms in several product and geographic markets (Hitt, Ireland, Hoskisson, 2013). For the purpose of this paper, a competitor analysis will be conducted to assess theRead MoreKansas City Works675 Words   |  3 Pagesare not applicable to all managers and also did not take into consideration†¦ (c) Inadequate performance reports The Operating Statistics Report used the same accounting information that was used for financial reporting and inventory valuation purposes, so the figures included allocations of indirect manufacturing costs. These costs were shown as â€Å"S-Order† costs on the Operating Statistics Report. The old system wasn’t working. People were relying on something that was not adequate. The cost part

The Effects Of Childhood Sexual Abuse On Adults Sexual...

The impact of Childhood Sexual Abuse on Adults Sexual Behavior Jamila Kamara Dr. Lauren Vansluytman Morgan State University Sexual abuse leaves many scars, creating feelings of guilt, anger, and fear that haunt survivors throughout their lives. These traumatic experiences can be detrimental to the victims’ sense of their own sexuality. Numerous individuals who have been abused have trouble pursuing adult relationships and engaging in sex as an adult. The abuse can color a person s sexuality, preventing the survivor from pursuing a healthy sex life with a caring partner. Sexual abuse is defined as unwanted sexual activity, with perpetrators using force, making threats or taking advantage of victims not able to give consent (Corcoran Walsh, 2006). An immediate reaction to individuals who have been sexually abused include shock, fear or disbelief. Long-term symptoms include anxiety, fear or post-traumatic stress disorder (Corcoran Walsh, 2006). In general, childhood sexual abuse survivors tend to either pursue sex recklessly as adults or to forgo sex completely (Thompson, 2015). Adult survivors of child sexual abuse tend to have trouble with intimacy and relationships. Their first encounter with sex may have been as a result of being sexually abused. Many survivors experience flashbacks or painful memories while engaging in sexual activity, even though it is consensual and on their own terms. Survivors may also struggle to set boundaries thatShow MoreRelatedChildhood Sexual Abuse Has A Prolonged Effect On The Personality And Behavior Of Young Adults1683 Words   |  7 PagesThere is evidence that proves that childhood sexual abuse has a prolonged effect on the personality and behavior of young adults (Van Reedt Dortland et al, 2012). However, studies are limited in testing whether specific personality traits have an effect on the lasting trauma of a victim. Retrospective estimates indicate that 12–54% of women and 4 –15% of men experienced sexual abuse during childhood or adolescence (Czincz, 2013). Therapist attempt to assess every victim with the same general assessmentsRead MoreChild Sexual Abuse And Children1301 Words   |  6 PagesChild sexual abuse effects tens of thousands of children, and young teens every year. With the rate of this issues, parents and other adults are not prepared nor willing to deal with problems of their children or family members been sexual abused. Child sexual abuse can take many forms, but it’s always a violation of a young person’s rights, and it increases the risk of many adverse physical and mental health conditions. Furthermore, child sexual abuse is defined as direct genital contact and indirectRead MoreLong Term Effects Of Child Sexual Abuse1467 Words   |  6 PagesLong-term effects of child sexual abuse Child Abuse can be a fundamental reason of causing issues for children and young people in physically and mentally. The primitive damage caused by child sexual abuse effect on the child’s developing capacities for trust, intimacy, agency and sexuality so that child sexual abuse is considered as a trigger of mental health problems and increase the risk of major depressive disorder in early adulthood or throughout their lifetime. There is a fact that thoseRead MoreChild Abuse And Its Effects On Children1317 Words   |  6 PagesChild abuse has long been an ongoing social problem; this abuse has been one of the repeatedly difficult accusations to prove in our criminal justice system. Child abuse causes many years of suffering for victims. Children abused suffer from chemical imbalances, behavioral issues and are at high risk for becoming abusers or being abused in adult relationships. This cycle of learned behavior and suffering will be a hopeless reoccurring problem unless th e criminal justice system and protocols for abusersRead MoreSexual Abuse As A Public Health Concern1306 Words   |  6 PagesSexual Abuse as a Public Health Concern Heather Gagnon 10/6/15 Sexual abuse is a major public health concern in our country that affects numerous men and women of all ages. According to LoveIsRespect.org, â€Å"Sexual abuse refers to any action that pressures or coerces someone to do something sexually they don’t want to do. It can also refer to behavior that impacts a person’s ability to control their sexual activity or the circumstances in which sexual activity occurs, including oral sex, rape orRead MoreThere Are Many Different Forms Of Child Sexual Abuse. Sexual1436 Words   |  6 PagesThere are many different forms of child sexual abuse. Sexual abuse can be perpetrated by a relative or a stranger. But the most common of sexual abuse is committed by a beloved relative. Ratican (1992) defines childhood sexual abuse is a sexual act performed over and over between an adult and child (1992). The effects of childhood sexual abuse can last into adulthood and effect the way that a person thinks or their outlook of life. The effect of this act has a negative impact on the psychologicalRead MoreThe Effects and Outcome of Child Sexual Abuse 712 Words   |  3 PagesChild sexual abuse (CSA) is the act of engaging a child in unwanted sexual behavior and activities such as rape, incest, molestation, prostitution, and other forms of sexual exploitation (as cited by Goodyear-Brown, Fath, Myers, 2012, p. 4; McGarth, Nilsen, and Kerly, 2011, p. 485). From the efforts for child protective movement in the 1800s to the feminist anti-rape movement a 100 years later in the 1970s that brought to light CSA as a crime against women (Whitter, 2009, p. 7), this type of abuseRead MoreChild Abuse Is A Common And Sad Fate For Many Children Essay1558 Words   |  7 PagesChild abuse is a common and sad fate for many children today, statistics show that more than four children die every day because of child abuse. Abused children not only experience the effects of the abuse in childhood, but in adulthood as well. There a re ways to detect child abuse and how you can help these children. ChildHelp.org stated that â€Å"Every year more than 3 million reports of child abuse are made in the United States.† Child abuse is a terrible epidemic that needs to be put to an endRead MoreThe Effect of Childhood Sexual Abuse during Adulthood1309 Words   |  6 Pages The Effect of Childhood Sexual Abuse during Adulthood The effects of childhood sexual abuse carry on with the children forever. To what extent and to what effect does abuse have on children during adulthood? What are the main issues that adults have been abused suffer from in adulthood? Do they have more of a physical issue with preforming with their partner in the bedroom or do they have more of a mental block due to their trauma? The world had been asking these questions for far too longRead MoreRelationship Between Childhood Sexual Abuse And Eating Disorder Symptoms1635 Words   |  7 PagesThe Relationship Between Childhood Sexual Abuse and Eating Disorder Symptoms Mallory Holt PSYC 401 Introduction Some studies have shown a correlation between physical, sexual and/or emotional abuse and eating disorders, but there appears to be no casual link. (Tripp, 2001). Between 30 to 50% of adult women report an unwanted sexual experience in either childhood or adulthood. This paper explores the connection between sexual abuse, specificity during childhood, and eating disorders. Eating

Need of Exercise in Todays Youths Free Essays

The youth of today is facing many problems which are cropping form lack of exercise and wrong life style. With continuous eating and over eating of the junk food the body get rich in lots of fat and it proper and timely care is not taken then it results in major health problems which are difficult to treat. So, it is very important to go in for an exercise program which will help to change the lifestyle of these youngsters. We will write a custom essay sample on Need of Exercise in Todays Youths or any similar topic only for you Order Now Though today’s youth is preoccupied with their studies and various activities they have to take out time form their busy schedule for exercise classes to make their body fit and fine.Remember, one can achieve a healthy mind only if the body is healthy. If one has an unhealthy body then even the normal daily routine things will be done with a great difficulty and if one has a healthy body then even the difficult tasks can be done very easily. The root cause of unhealthy living is lack of exercise. Most of today’s youth is lethargic and lazy because they avoid exercise. This keeps on adding to the layers of fats and the result is obesity. There are endless numbers of gyms available which offers the exercise classes especially for the youth.The young crowd follows a very different life style so they need a different exercise program to suit their bodies. Following these exercises can prove very beneficial for the health of children. Today’s parents don not leave a stone unturned to prove best of everything to their child. So, even on the healthy grounds a parent should deliver the best to child. Remember that for a healthy living it is very essential to have a healthy and fit body. If your child is not interested to join a gym then this service can be provided at home itself.There are many gyms which have specialized personal trainers for this purpose . These Youth exercise classes are really beneficial in the long run. They help in the overall development of the youngsters. So, one should not even think for a minute to join these classes. The youth of today is facing many problems which are cropping form lack of exercise and wrong life style. With continuous eating and over eating of the junk food the body get rich in lots of fat and it proper and timely care is not taken then it results in major health problems which are difficult to treat. How to cite Need of Exercise in Todays Youths, Papers

Death Of Woman Wang Essay free essay sample

The traditional ideal woman was a pendent being whose behavior was governed by the three obediences and four virtues. The three obediences were obedience to father before marriage, the husband after marriage, and the son in case of widows. The four virtues were propriety in behavior, speech, demeanor and employment. The laws of the land and fear of shame in society dictated that men were allowed to rule over their household leaving women in a powerless state as almost a slave of the home.In Pups stories women are portrayed as complex characters who hold important roles in the family, but are treated with little o no respect by authority figures, and other men of higher class. In The Death Of Woman Wang, Spence portrays Cairo 2 marriage as a lifelong bond of loyalty between a couple, and then continues on to shows the darker side with the death of husbands and the death of woman Wang after she ran away. We will write a custom essay sample on Death Of Woman Wang Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Spence portrayal of marriage and family in this novel in my opinion is seen as strong.I would characterize this portrait of marriage and family as being loyal. In the stories that Spence shares with us, with an exception to The Woman Who Ran Away, that the woman who are married are indeed very loyal to their husbands. In the city of Than-chosen, marrying someone meant that you would be loyal to them and that the couple would be together until death. It was the womans virtue that defined whether she was to be honored or condemned.You can see this by what Spence says, The virtues fostered were those of chastity, courage, tenacity, and unquestioning acceptance of the privileging hierarchy- unto death if necessary: fifteen of the listed women had committed suicide, and in thirteen of the suicides the motive was loyalty to a deceased husband or to avoid rape, which would home both wife and husband (Spence 100). The women being described by this passage really show their sense of loyalty to their husband. They did not want to be publicly shamed if they did do something with another man.So in order to keep their own honor and the honor of their dead husband they would either disfigure themselves so they did not seem suitable for another man, or to the extreme, kill themselves. Which was thought of as being the honorable thing to do because it showed their loyalty. Another account told by Spence about how women are very loyal and stay strong to their deceased Cubans is in the story of The Widow where her husband died from a violent illness. Woman An beat her breast and cried out again and again Oh, husband, you have passed away and I shall follow you. Shortly after she threw herself into a fire, but rescued.. . One day she tricked her mother in law into leaving the room she was locked in, barred the door, and hanged Cairo 3 herself (Spence 70-71). This young girl of 18 years old, loved her husband very much and when he died it hit her hard. She did what was the honorable and loyal thing to do, which was killing herself. Since she was only 18 there was a good chance that someone else might have come along and tried to marry her but she did what Was best for her family because a womans proper role, then, was that of bringing honor to her husband.The next topic that Spence talks about is the different types of relationships between men and women in China. One of the woman Spences speaks of is the widowed woman who was about to be raped by the Munch troops. She is able to trick them into coming into her house after she dug a hole in the ground form them to fall into and die. An example of a great relationship in the story is the marriage of His-LU and Aka. His-LU says to her husband Aka, Would you be willing to give up attending to our family s business affairs and let me look after them? Aka let her take over; for six months everything went well with the familys affairs, and Aka praised her (Spence 63). His-LU did such a good job with what Aka asked of her to do that he praised her very much. He let his wife take care of the familys expenses and pay the bills. During this time woman running the household and paying bills is unheard of. No man would let a woman do the job that he was supposed to be doing, but Aka saw how smart his wife was and let her do her thing. It turned out for the best.Along from this relationship, other women in relationships, along with widows, are treated very poorly. Men were considered higher up and better than women so men and women were not equals. Spence has been able to show throw the novel The Death of Woman Wang the positive and negative sides to these relationships that took place in seventeenth century China. Cairo 4 The lives of women and experiences they faced were due to the stereotypes hat are given to women during the time of the seventeenth century.Women are meant to be married, have children, and to attend to the needs of her husband as well as the needs of the household, not do the work of their husbands like His-LU did. Spence allows women in his China to take the roll of what a man does. Women that lived in Than-chosen did not have great experiences because some of the women had their houses raided and burned down, raped, shamed the family name by re-marrying or widowing, as well as doing a mans job. The experiences that women had were based costly on the families they came from and their financial and marital status.Women who were widowed encountered what they said to be fox spirits so that gave them hope in their lives. In an encounter with an old woman the fox spirit says, You dont have to worry. Im good at making my own living in this way When the old lady saw how friendly and helpful she was, and how sweet, she felt at ease (Spence 60). This gives the widow hope because someone is helping her in her life. Not just trying to make it worse by trying to get the widowed woman a new husband.Lastly, Jonathan Spence uses fiction to enrich our understanding of women, family and the law in late seventeenth-century China. Spences creation of multiple stories help us understand better the lives that these Woman were having during this time period. It shows us that these women could prevail even through the shaming that might happen within her family. Spence uses Pups stories to illustrate the time of men and women during the King dynasty and how living in early -ran-chosen many terrible things that happened to themselves and their land. In Tan-chosen there is a lot of terrible things happening like said at the beginning of the novel, In 1670, the peoples problem was one of the basic survival physical and moral- in a world Cairo 5 that seemed to be disintegrated before their eyes (Spence 9). People could not afford to live where they did, because of the devastation that took place. Living in early Than-chosen was a struggle for the rich and the poor the land law made locals give crops that they barely even had enough too, to the magistrates.This puts into perspective of how lucky we are now and how we o not have to deal with dreadful things like this. All in all the role that women have in seventeenth century China in my opinion played a very important role, but during the time they did not care about the women at all. The married women at the time had a strong relationship with their husband. The couples stayed together until death, and sometimes if the husband died the widow would stay loyal and not get another hu sband.

Cost information for decision making

Introduction The topic of strategic management has been of great importance over the years. This is because strategic management helps a company craft its short term and long term goals, device means and ways of achieving those goals and objectives, and also providing a blue print of how the company ought to evaluate its achievements according to the set targets (Antony Robert, 2011).Advertising We will write a custom essay sample on Cost information for decision making specifically for you for only $16.05 $11/page Learn More This paper presents the coca cola company. It discusses the various areas of strategic management and also touches on the management accounting information. The Company Coca-cola Company is the global leading manufacturer, distributor and marketer of soft drinks. The Vision of the company is to ‘bring to the world a portfolio of quality beverage drinks and brands that satisfy people’s needs and desires.’ The mis sion statement of Coca-Cola Company is: ‘To refresh the world, to inspire moments of optimism and happiness, and to create value and make a difference.’ The objectives of Coca-Cola Company are to maintain a global leadership in the supply of non-alcoholic beverages and other non-soda drinks through high production methods that promote the name of the company as a household brand. The strategies of the company are to build on the fundamental strengths in marketing and innovation, driving increased efficiency in system interactions and generating new energy through core brands that focus on health and wellness. In strategic management, the vision statement indicates where the company visualizes itself as at a future date. This usually acts as a beacon for continued efforts to improve and develop to the highest standards possible (Szulanski, 1996). The vision of Coca Cola Company therefore corresponds with the definition provided in the text book. This is because the visio n clearly indicates that the company aims to develop quality brands that aim at satisfying people’s desires and as such the company is in continual search form innovations in order to ultimately achieve this. The mission statement presents the company’s reason for existence. It is the mission statement that indicates the products that are offered to the consumers and as such, since the mission statement of Coca Cola Company is to refresh people, and inspire happiness, the statement is congruent to the definition since through consuming the products people get entertained and are able to quench thirst through drinking of it products.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The objectives of the company are to maintain a global leadership in the supply of non-alcoholic drinks. This is well put also since the company strives to remain ahead of the competitors and this, al so, corresponds to the definition given in the text book. A strategy presents a combination of measures, both short and long-term which are aimed at ensuring that a company remains on course to achieving the mission and the objectives set out. Coca cola company strategy is also well inclusive of the definition given in the text book. Management accounting information The modern day organizational management is surrounded by numerous factors which present an environment under which the company ought to operate in. These factors necessitate the management to device means and ways of ensuring that the organization remains on track in the quest to achieve the set goals and objectives (Ahmed, 1992). To enable the management make such decisions, there is the essence of management information such as management accounting information. The essence of management accounting information is to provide relevant information for the making of rational decisions by the management without which the decisions would be termed as gambling. The various management accounting information are discussed in the ensuing text. Budgeting and forecasting Budgeting and forecasting is the management accounting information which aides a company in planning for the future action plans in the course of its mission accomplishment (Antony Robert, 2011). The Coca Cola Company can use forecasts and budgets in order to make sound and better decisions. This is because the use of budgeting provides a financial platform where the company’s funds are directed toward the profitable courses such as expanding to new markets. This will help the management to also plan for the future cash needs so as to remain afloat bearing in mind the current dynamics in the financial markets. Ratio analysis Ratio analysis is the process in which the company’s management carries out analyses on the financial information presented in the financial statement in order to establish various trends in the various elements of the financial statements. Ratio analysis is a process that is usually completed after each end of period reports and seeks to give a clearer picture of the state of affairs of the company in regard to the financial statements. The ratios can be used to determine the liquidity position of the company, the ability of the company to generate sales from the inventory, among other uses. The coca cola company can use ratio analysis to evaluate several factors in relation to its profitability. First ratio analysis can be used to tell the management whether the company is operating within the set profitability margins, or whether the company has liquidity issues hence enabling the management detect and make corrective measures early enough.Advertising We will write a custom essay sample on Cost information for decision making specifically for you for only $16.05 $11/page Learn More Variance analysis Variance analysis is done in order to compare betw een the planned expenses and the actual ones. Companies carry out variance analysis in order to establish the degree of variation between the actual and the planned/ budgeted expenses and hence reconcile the differences. The importance of variance analysis to Coca Cola Company is ti enable it to track its expenses against the budget. This is an important aspect since cash is usually a scarce resource and hence limited. Proper variance analysis will indicate areas where there is over expenditure therefore prompting the management to take corrective actions in order to ensure efficient use of company’s funds. Analysis of the recent annual report of Coca Cola Company The recent financial information for Coca-Cola Company includes the income statement, the statement of financial position, and the cash flow statement. In additional to these three fundamental financial statements, the company has also provided other management accounting information such as the financial ratios, an alyst’s ratings and the various financial forecasts. These ratios include the growth rates that indicate the company’s comparison with the industry average as well as the comparison with the SP 500 benchmark. The importance of these ration is that they will be useful key performance indicators and will be necessary when evaluating the performance of the company against the u=industry average and against the SP 500 standards. The management will gain insightful knowledge and will be able to make decisions that are relevant and timely in order to enable the company continue remaining the global leader in its field. The information that is reflected in the various financial statements is also very useful to the management. This is because the information is presented in quarters. This is an important aspect of management accounting reporting system since it offers a clearer picture and a breakdown of the performance through the different quarters. The importance of this i s that the management is able to compare the performance of the company through different times and as such make the proper decisions. The accounting information also includes a presentation of a five year forecasts of the anticipated performance. This offers a very crucial piece of information with which the management can use to measure and control the performance of the company against the set targets.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The forecast presented shows both the company’s forecasted performance over the period as well as the SP 500 indication of the industry over the period. The management of the coca-cola company therefore has sufficient information that is necessary to make better decisions both in the present and in the future. Activity Based Costing The area of overheads allocation by businesses has been a pertinent issue among many cost accountants. This is because of the nature of overheads. In practice, over heads are the costs incurred which cannot be directly traced to the expense item in the organization. As such, they are referred to as over-heads. There are several methods that have been used to carry out the indirect costs allocation over the times. The two most common methods are the traditional absorption costing and the activity based costing. This part of the paper discusses the activity based costing and in the second part, it presents the ‘ABC paradox’. Activity ba sed costing is a costing method that is used to allocate indirect costs to costs objects such as activities, products, customers etc (Cooper Kaplan, 1988). This is achieved based on the activities performed on the cost objects. The various organizational activities which are referred to as resource consumption drivers are allocated the indirect costs based on the resources that they consume. This is a modern way of tracking costs by the management more so the indirect costs since the activities which consume the resources are allocated the overheads in a more precise manner. The first step in determining the overheads costs of these activities is to establish the activity centers or the cost pools (Cooper Kaplan, 1988). Once this is done then the unit cost of the various activities is calculated. The cost of an activity is then assigned to the organization’s products so as to obtain the overhead costs per activity. To obtain the total overheads costs, the unit cost per acti vity is then multiplied by the number of activities. Advantages of Activity Based Costing This indirect costs allocation method is known to possess numerous advantages that make it a very common costing method among the various organizations in the business arena. The first and the main advantage of activity based costing is that it provides accurate information on the cost centers and the costs activities through allocation of the indirect costs on the basis of resource usage (Barry, 2003). This in effect helps management identify the various costs activities and therefore enabling them to make decisions that are based on accurate knowledge. Activity based costing is in effect a very useful tool when doing process improvement. This is because of the ability of the method to assign costs in an accurate manner. As such the organization is able to identify the profitability of specific products or services and this can be a very useful piece of information in situation where the compa ny wants to tailor-make the products through differentiations. Activity based costing can also be useful in future planning of the products. This is possible because the management has adequate and accurate information that is product based and as such planning for future products becomes an easy task with activity based costing. This can further help in the pricing of the products since the management has the full costs of the products being launched and hence is able to set profit margins with a high degree of accuracy. This method is however characterized by various shortcomings. The first disadvantage of activity based costing is that it can become time consuming more so when it all the organizational activities have to be allocated costs. The management therefore finds it rather hard to replace the traditional absorption costing method with the activity based costing since it is a tedious process when it comes to activity costing. ‘The Activity Based costing paradoxâ€⠄¢ While the activity based costing is a very effective method of overhead costs allocation, many organizations have not adopted the technique in their costing methods as it is anticipated. This forms the basis of the activity based costing paradox. The question that is therefore put forward by many is what is the genesis of ABC paradox? The ensuing text discusses the ABC paradox. The activity based costing paradox emanates from the fact that the costing method has won many accolades in the theoretical framework of cost accounting yet it remains unused in many practical applications since it has been adopted by very few organizations. Many academic and scholarly contents have hailed activity based costing as the ultimate answer to the problem of overheads allocation among many business organizations. This notwithstanding, the technique continues to remain on paper while organizations continue to use the traditional costing methods such as the absorption costing. There are several pr actical reasons for this paradox. First it is evident that the activity based costing model is too difficult to implement in an organization. This emanates from the stages of activity cost ascertainment that have to be followed in order to arrive at the specific activity cost. Most firms regard this as a tedious and an inefficient process since time and resources may be wasted in the quest to arrive save more. The implementation of activity based costing method is a costly process and as such it becomes impossible for small firms to adopt such an expensive and complex costing method yet the operation of the firm are few and manageable with a simpler system. On the part of a large organization, the organizations are too large for the management to be able to fully oversee every activity of the organization and assign costs to it. The costing using ABC therefore becomes an inconvenient method of costs allocation since the management of the organization ought to have the whole picture of the organization and view it as a unit. It becomes rather complex when a large organization has to be defined by the small activities and the costs associated to these activities. The activity based costing also faces another huge hurdle when it comes to the implementation of the model. First most of the organizations’ top management concentrates on financial information and the financial accounting and pay less interest of the cost accounting which is internal based. As such the implementation of the model among many organizations becomes impossible since the management fails to prioritize the technique. Furthermore, successful implementation of the model requires a comprehensive knowledge of the organization and as such, it may bring a lot of challenges when it comes to developing and applying the model for the utilization of a large organization. The model also requires a continuous recording of the various activities which are incurring the overheads costs. This can be a tedious and a non productive process and may face a huge resistance from many employees. The cost-benefit analysis of Activity based costing with relation to the other costing methods also reveal that there is not much benefit after all. This is because the maintenance of the ABC model in an organization is very expensive yet it only offers the allocation of overheads costs which in most cases do not form major part of the organizational total costs. References Ahmed, R.-B. (1992). The new Foundations of Management Accounting. New York: Quorum Books. Antony, A. A., Robert, S. K. (2011). Management Accouting: Information for Decision-Making and Strategy Execution. New York: Quorum Books. Barry, E. L. (2003). Management Accounting Demystified. New York: McGraw Hill. Cooper, R., Kaplan, S. (1988). Measure costs right: Make the right decision. Harvard Business review , 96-103. Szulanski, G. (1996). Exploring Internal Stickiness:Impediments to the Transfer of Best Practices within t he Firm. Strategic Management Journal , 27-44. This essay on Cost information for decision making was written and submitted by user Kamari Webb to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Definition and Examples of Standard American English

Definition and Examples of Standard American English The term Standard American English customarily refers to a variety of the English language thats  generally used in professional communication in the United States and taught in American schools. Also known as  Edited American English, American Standard English, and General American. Standard American English (SAE or StAmE) may refer to either written English or spoken English (or both).Standard American English is not a myth, say linguists William Kretzschmar and Charles Meyer, but it is not identical with the language of any natural population of speakers; it is a very real institutional construct that has attracted the loyalty of a committed group of speakers who claim that they speak it (The Idea of Standard American English in  Standards of English, 2012). Examples and Observations The notion of a widespread, normative variety, or standard dialect, is an important one, but it is not always easy to define in a precise way, especially for English. . . .In the United States, we dont have a language academy, but we have many grammar and usage books that people turn to for the determination of standard forms. The key words in this definition are prescribed and authority so that the responsibility of determining standard forms is largely out of the hands of most speakers of the language. . . .If we took a sample of everyday conversational speech, we would find that there are virtually no speakers who consistently speak formal standard English as prescribed in the grammar books. In fact, it is not unusual for the same person who prescribes a formal standard English form to violate standard usage in ordinary conversation.(Walt Wolfram and Natalie Schilling-Estes, American English: Dialects and Variation, 2nd ed. Blackwell, 2006)Standard American English UsageStandard A merican English usage is linguistic good manners, sensitively and accurately matched to context- to listeners or readers, to situation, and to purpose. But because our language is constantly changing, mastering its appropriate usage is not a one-time task like learning the multiplication tables. Instead, we are constantly obliged to adjust, adapt, and revise what we have learned.(The Columbia Guide to Standard American English. Columbia University Press, 1993) Standard American English and Social PowerStandard American English is not a variety of English that is inherently standard, or better, or more beautiful, or more logical than other forms of English. What makes it standard is that some speakers of American English have the social power to impose the variety of English they happen to use on speakers of other varieties. They are in a position to make their English the prestigious form of English. They can do so thanks to their social power. Since this social power is desired by other people, the English spoken by people with power is also desirable for others. In this sense, the possession of the prestigious variety is the possession of social power.(Zoltan Kovecses,   American English: An Introduction. Broadview, 2000)Standard American English Pronunciation- StAmE pronunciation differs from region to region, even from person to person, because speakers from different circumstances in and different parts of the United States commonly employ regional and social features to some extent even in formal situations.(William A. Kretzschmar, Jr., Standard American English Pronunciation. A Handbook of Varieties of English, ed. by Bernd Kortmann and Edgar W. Schneider. Mouton De Gruyter, 2004)- As for pronunciation, Standard American English is best defined as the avoidance of pronunciations associated with particular regions or social groups.(William A. Kretzschmar, Jr. and Charles F. Meyer,  The Idea of Standard American English. Standards of English:  Codified Varieties Around the World.  Cambridge University Press, 2012). Also see: American EnglishEdited American English (EAE)General American EnglishAfrican-American Vernacular English (AAVE)American SpellingLanguage StandardizationNonstandard EnglishPrescriptive GrammarPrestigeStandard British EnglishStandard EnglishWhat Is Standard English?

New media communication Essay Example | Topics and Well Written Essays - 5000 words

New media communication - Essay Example The use of social media as a tool for marketing by tech savvy marketers has enabled them to connect with both their loyal customers and their prospective customers in a cheap, efficient way. This paper shall look at the impact that the use of the social media platform has had on traditional marketing, and how it has changed communication among stakeholders within an organization. The advent of social media has brought about a revolution in corporate communication. This has transformed the way organizations conduct their public relations methods in addition to bringing considerable change in these organizations’ interactions with their stakeholders. This avenue of communication continues to become popular among enthusiasts in all sectors, due to unlimited potential that it offers by its use. The use of social media has not reached its peak, especially in the business world. This is because business executives and employees in public relations departments in numerous organizations have been very slow in adapting this method of communication. The increased scepticism surrounding the use of social media in communication has been a major contributor to its slow growth in the business world. However, that phase of slow growth has since been passed, as more businesses take up social media as an essential part of their public relations and marketing tools (Ho & Kwamena, 2009, pg 23). It has become easier for companies to reach all its stakeholders with the advent of the internet and the social media platform. For the first time, it is imprudent to fly around the world to attend meetings with stakeholders. There are social media sites that allow for live video communication between people. Social media sites such as Skype allow company executives to communicate via video link without having to be in the same location at once. In addition to that, companies have

Poetry Terms ( eye rhyme) Essay Example | Topics and Well Written Essays - 500 words

Poetry Terms ( eye rhyme) - Essay Example However once pronounced, they change and start rhyming hence beginning to make perfect sense. The eye rhyme is normally classified in the group of rhymes defined by nature of similarity. This classification is so because the rhyming words are usually similar in pronunciation and hence very easy to capture them when a poem is being read. This type of rhyming according to poets and other poetry experts is usually highly conventional that is represented in a highly symbolic form yet it is simplified at the same time and in most cases it acts as a reflection of historical changes in the pronunciation for example the words why and envy or even love, move and prove. When said that they reflect historic times, it simply means that this type of rhyme has been there from the early years in the English poems (especially those written during renaissance period) but they have only been recognized as eye rhymes by modern poets. This is true for an eye rhyme like slaughter and laughter. Eye rhymes can also be said to be half rhymes or slant rhymes which have very slight repetition of sounds and pronunciation for example hill and full. The rhyming words are also almost close but not exact and the difference is majorly noted during pronunciation of these words as they have different spellings. Another example of this is glorious and nefarious. The famous American poet Emily Dickinson also is fond of using half rhymes or eye rhymes in her works. This is evident in one of her poems â€Å"Hope is the thing with feathers† where there are the words soul and all (Eliopulos and Todd 48). The eye rhymes according to other poetry works are also known as sight rhymes. This is because they involve words that are similar in pronunciation but different when it comes to spelling for example sight and right. The trick in eye rhymes for those who are not poets or poetry experts is therefore to understand the meaning of the eye rhyme so that

Behavioral Tools Essay Example | Topics and Well Written Essays - 500 words

Behavioral Tools - Essay Example On the contrary, plastic or unrelated humor also generates laughter but fails to signal anything about their connection. According to Parisi and Smith (p.217), ‘laughter between sincere friends is open, unreserved, and joyful. Laughter provides the bonding gains of increased mutual trust that permit parties to exploit profitable opportunities.’ Exemplifying this statement is one of my friends who is known to have the best sense of humor in our group. We consider this friend as lively, bubbly, and full of enthusiasm. He is also extremely smart and a go-getter. He knows the knack of converting any kind of situation or moment, whether serious, dull, tiring, and anxiety, to a lively atmosphere filled with laughter. Applying Freud’s postulation that pleasure attached to humor makes one think like a child and thereby escape the constraints of rationality and logic on cognitive functioning (Levine, 9). This is precisely my friend does most of the times, either to convince people unto doing something that they do not intend, to divert attention of individuals or groups or even to drive home the point he wants to make. Instances of potential disruption between friends and within families were also regulated through his humor by a simple distraction of thought processes and emotions of the people involved in such situations. Laughter is said to reduce tensions and naturally arising hostilities in relationships. Although the intention behind cracking jokes is to induce laughter and distract people from usual boredom or impending emotional disturbances, it may also lead to serious consequences. One such instance can be traced to the day our final results were announced. All except one of our group members had cleared the examination, and this certainly was a sad moment for all of us. In an attempt to lighten everyone’s

The Social Factual Norms By Durkheim Sociology Essay

The Social Factual Norms By Durkheim Sociology Essay Over the past years the headlines of newspapers have read everything from Neighbour says Nia chucked on line (NZHerald: 2008) to just this month very violent brain injury killed baby (NZHerald: 2011). In New Zealand on average one child is killed every 5 weeks due to Child Abuse. This figure should not come as a surprise; as over the past decade stories of fatal child abuse cases have been frequently covered in the news (Child matters: 2011). Norms are a social fact (Durkheim: 1982). These are the words from the famous French sociologist Emile Durkheim. He went on to explain that we are born into a pre-existing order, with rules and norms that have already been premade and set. And that if we want to live in this society we are born into, we must learn to abide by these pre-determined sanctions (Durkheim: 1982/1895, p56-57). These already set norms include those associated with the issue of child abuse. We dont have to think twice when reading horrendous articles in the newspaper of children being put in clothes dryers and severely beaten. We already know that it is morally wrong. Although in different cultures around the world different types of abuse may be seen as a form of, what they see as normal punishment. These social facts still exist around us. They were there before we were born and will still remain weather we choose to agree or disagree with them; most of which have consequences if you do chose to stray from them. This brings us Sharyn Roach Anleus 5 key questions surrounding norms; 1) whose norms? , in the case of child abuse it is our society/country of New Zealands norms. The norm is that it is not right to abuse children, or anyone. It is seen as a bad thing and as a country I am sure that there will not be many people who would say that it is ok to abuse. 2) How do some norms become official or legal? Harming a child is wrong and when hearing about these inhumane acts of violence against children we may be urged to do something about it, but if we are being real with ourselves, on our own; without economic or political power it would be difficult to put forth and solidify our beliefs into laws. Although with this issue there are many people with power who share the beliefs of our society. Such as Green MP Sue Bradfords; the anti smacking law was passed in 2007(NZ Herald: 2007). Since she had political power, with the support of the community the bill was passed. Three years have passed an d a new law will be passed that will see those people who turn a blind eye to child abuse prosecuted (DominionPost: 2011). This will be a positive thing as many cases of child abuse drag on for months as the people involved; who could have very well saved the Childs life have been to afraid or not bothered to report the abuse happening. Why are some norms more important than others? Does visibility make a difference? And can there be deviance without breaking social norms? As said in the book straying from these social norms can lead to deviance over a period of time. The example given is that of a soft drug user over time leads to hard drug use. This approach can be put into context with child abuse. Child abuse may be as obvious as bruises or as subtle as a parent neglecting their child. There can never be a good reason for child abuse to occur; but there definitely is a reason behind it .The straying could be the perpetrator; an adult being a parent, relative or friend showing their anger, due to various causes (e.g. stress in the home, work etc) through minor outburst such as yelling at the child or accidentally slapping them over time letting it get out of control and making it a regular occurrence of more severe abuse. Interactionist theory of deviance argues that deviant behaviour is learned. As is other behaviours. Just as deviance is socially constructed; Child abuse is considered as sociological fact as it is not an innate behavioral pattern for human beings to follow. It is mostly a learned behavior usually from interactions with the parents of the abusers. Sociology is the study of society, or to be more precise it is about group interactions within society. We are all part of groups such as school, cultural ethnic groups. One of the first groups that we interact with is with our families. This is where we learn much of what influences us as adults, and if abuse is what is learned as a child, it is most likely to be performed when the abused children grow up.The oxford dictionary of Sociology defines Child abuse as referring to: The maltreatment or injury of a child by an adult or adults. Such abuse can be physical, emotional, sexual, or a combination of all three. It might be perpetrated by one person or by several, within a family or outside it, and in public or in private. (Oxford: 2011) Over the years what may have been seen as an act of firm punishment is now; being discovered as a form of deviance. In the chapter Straying: Deviance in Being Sociological, Michael Lloyd makes it clear that norms are a key attribute when defining Deviance. The deviant is one to whom that label has successfully been applied; deviant behavior is behavior that people so label (Becker, 1963, p9).Behaviors that are considered deviant are highly biased.Crime/deviance is defined by those in power. In context in the Kahui child abuse case where the father of the twins was wrongly accused for months over the killing of his twin babies. A stigma was formed which led people to think badly of him. And because of this label it seemed to the public that he was the abuser and that he had done it. Instead of him fighting for his right, because so many people were already against him due to this label, there was nothing he could do about it as a majority of people would not believe him. Until it was found that it was actually the babys mother who was the abuser then was this stigma lifted, and peoples view towards him changed. The damage would have still been there today and will take a while for him to socially construct himself again. Another form of social construction can be seen in Georges Canguilhems analysis of normality. Ian Hackings looping effect links on to the labelling theory as stated in his example person A does not want to be person H. if others think of a person as someone they are not(false accusation, stereotyping) That person will change their behaviours because they are aware of what others are saying about them. For example the deviant; the person doing the child abuse. Or the abuser that becomes out of the child that has been abused, may because of the stereotype of there being previous abuse in their household they may or may not want to live up to that labelling .But because of what others are saying they will get treated like the deviant whether they like it or not creating a looping effect. Harold Garfinkels documentary of identification method revealed that the jury he was studying the jurors came up with the outcome then filled in the reasons. These theories show that deviants are socially constructed through social interactions; the way people are treated influence how they act . And without deviance there would be no social change (Lloyd: 2007) The authors main purpose to introduce the complexity of the relationship between straying and how over time can lead to deviance was supported by including the viewpoints, theories and ideas of different people. Lloyd did not make many assumptions apart from assuming that the reader knew the meaning of straying; saying that it is a term used in everyday talk so we can do without a definition'(Lloyd,2007,p317-318). Through this text Michael Lloyd could be seen as being biased towards deviance being a social fact in society. He addresses the five questions surrounding norms which Sharyn Roach Anleu summarised following Emile Durkheims theory of norms being a social fact. These questions prove that deviance is an area of sociology that is full of debate and competing theories (Lloyd, 2007, p319). By including this and a commentator Colin Sumners claim that, the field reached a dead -end by the late 1970s Lloyd has saved himself from being completely biased by taking into account differe nt viewpoints of the topic. The sociological theories; Beckers labelling theory, Ian Hackings looping effect theory of human kind Harold Garfinkels identification of the documentary method of interpretation and ideas from this chapter help to understand and explain what is happening in the very serious social issue of child abuse in New Zealand.

History Of Haiku :: essays research papers fc

In Japan, short poems have a long history. The earliest Japanese poetry such as that of the Manyoshu, written in 759 A.D., includes stirring narrative, dramatic and short lyrical poems which scholars believe were originally written as part of the pre-Buddhist or early Shinto ceremonial rituals (Haiku). This anthology includes anonymous songs and prayers designed to celebrate and pacify the gods, prayers for safe voyages, formal eulogies on the death of an Emperor or Empress and courting, marriage, planting and harvesting rituals. The 5 syllable, 7 syllable, 5 syllable haiku has evolved and been reinvented many times over the centuries. One such form is the 31 syllable waka composed of five 5-7-5-7-7 syllable phrases. Developed as the early imperial court of the late eighth century consolidated cultural, social and political forms, the waka took its place as one of the important regularized poetic forms of the period. Within imperial circles, minor officials and scribes gained recognition as poem-providers and word specialists due to their ability to compose waka (Haiku). Nevertheless, early Japanese poetry went beyond official usage. In the 14th century, an intellectual game developed where one person would write the first half of a waka-like poem, and another would complete it, adding the two 7-syllable stanzas.As many as four people took part in composing such poetry in what developed as a serious poetic form, with many complicated rules to ensure that the elegant court-poetry diction and aesthetic ideals were maintained. However, in large social gatherings where Japanese rice wine, or sake, was often served, participants became inebriated and started writing haikai, comic linked verse, which ignored many of the rules and allowed any subject matter at all, from the truly crude and erotic to pure slapstick, daffy comedy. According to Dr. Kerkham, it was this lower-level poetic form which Matsuna ga Teitoku, haikai master, tried to clean up and popularize and teach to his student Matsuo Basho (1644-1694). Basho's haiku, written while travelling around Japan, made him one of Japan's most celebrated poets.

Compare and Contrast the Colonization of Jamestown, Plymouth

HIST 1301: U. S. History to 1865 Fall 2012 Essay Assignment #1 Question: Compare and contrast the colonization of Jamestown, Plymouth, and Massachusetts Bay. Be sure to discuss the settlers involved, the purpose of the colonies, the success or failure of the colony, important developments associated with colonization, and the role of religion in the colony. HIST-1301-009 – U. S. HISTORY TO 1865 Essay Assignment #1 Jamestown, Plymouth, and Massachusetts Bay are all belong to English Colonization. There have some similarities and differences among these three places.Jamestown has no settler, but only 100 male adventures which was leaded by Captain John Smith looking for quick profit. Then, Thomas Gates sails 500 colonists and Lord Delaware arrives with 150 colonists in Jamestown. However, different with Jamestown, although Plymouth and Massachusetts Bay were settled by different people; Plymouth was steeled by Separatists from the Church of England and Massachusetts Bay was stee led by Non-Separating Congregationalists, but those settlers are all Puritans. The settlers of Plymouth are 101 men, women and children.In Massachusetts Bay, over 1000 Puritans sail for America in 1631 after 1630. Jamestown is for those adventures looking for a quick profit. But in Plymouth and Massachusetts Bay, both of them settled up not for quick. Plymouth was settled to avoid persecution. Massachusetts Bay was settled to reform the Church of England, to some extent, the colonists build a new society in there. Unfortunately, not like the success in Plymouth and Massachusetts Bay, the colonization of Jamestown is failure. From 1607 to 1624, people in Jamestown died from 14,000 to 1,132.In Plymouth, after they settled the colony up, it still had many people died at the first winner. The colonists helped the Wampanoags, and colony became self-sufficient in the following year. Then, civil government also grew out of church government. As Plymouth’s success, Massachusetts Bay also success in colonization. The colonists formed the New England Company, and Charles I grant a charter to the company. Finally John Winthrop moved the company to America to ensure the Puritan control. Even though Jamestown is failure, there still have many developments in colony. Related article: Jamestown and Plymouth Compare and ContrastTobacco became goods in exportation, colony accepted the Head-Right Policy to gain more settlers, and colonists granted the right of Englishmen. In Plymouth, colonists signed for the Mayflower Compact and became civil government because they landed off course and outside governmental jurisdiction. Massachusetts Bay had General Court. It was form by Winthrop and a few people, after more and more people got in, it finally became a legislative body in 1634, and became bicameral in following year. From Jamestown, there is no any religion get involved.Just some adventures want to get money in the short time, so they established the colony. However, different from Jamestown, religion plays a crucial role in Plymouth and Massachusetts Bay. First of all, the settlers of Plymouth are Separatists from the Church of England, and the settlers of Massachusetts Bay are Non-Separating Congregationalists. Both of those settlers are Puritans . Furthermore, Plymouth’s settlers established colony for avoid persecution, and Massachusetts Bay’s settlers established colony for reform the Church of England. Religion relates to these two colonies at the beginning.

Salem Witchcraft Trials essays

Salem Witchcraft Trials essays Arthur Miller wrote the play The Crucible based on what happened during the Salem Witchcraft Trials. Is Arthur Millers projection of what happened during the actual trials accurate? As you will find out, Miller used more dramatic license then you might expect. Why did Miller decide to change some of the events that occurred Was it to intrigue the reader or were some of the events reflections from his own life.? In the play Reverend Parris has one daughter and a young woman, Abigail, who is under his care. In reality, the Parris family also included two other children, an older brother, Thomas (b. 1681), and a younger sister, Susannah (b.1687)(Brown). Another major difference is that in the play Betty claims that her mother is dead, but in fact she was not dead; she died in 1696 four years after the events(Brown). Miller admits in the introduction to the play that he boosted Abigail's age to 17 even though the real girls age was only 11, and he never mentions that John Proctor was 60 and Elizabeth ,his third wife, was 41. In fact Proctor was not a farmer but a tavern keeper. other members of the Proctor family were; a daughter aged 15, a son who was 17, and Johns 33-year-old son from his first marriage (Nissenbaum). Everyone in the family was eventually accused of witchcraft. Elizabeth Proctor was indeed pregnant during the trialls, and did have a temporary stay of execution after convi ction, which ultimately saved her life because it extended past the end of the period that the executions were taking place (Brown). In the play Reverend Parris says, I am a graduate of Harvard college. when in fact he had not graduated. He attended for a while then dropped out (Gragg). In the play Abigail says Uncle we did dance referring to the time Reverend Parris caught them in the woods. In actuality there never was any wild dancing in the woods led by Tituba, and certainly Reverend Parris never...

Gender Stereotypes in Cosmopolitan

Gender Stereotypes in Cosmopolitan ity.

Fifth Business Essay Example | Topics and Well Written Essays - 1000 words

Fifth Business - Essay Example The snowball that hit Mary Dempster caused the premature birth of Paul and the insanity of Mary. This episode in his childhood had brought Dunstan an unending guilt that had enveloped him all through his life. There were several people whom Dunstan had met that helps him understand his roles as well as let himself loose of the burden of guilt he had felt since that eventful day with Staunton and Mary Dempster. Myth finds a place in the heart of Dunstan and teaches him to grow. Magic is the escape of yore that Dunstan seeks and successfully rediscovers. Religion, myth, and magic are intertwined in Dunstan Ramsay's life, crucial for the completion of Ramsay as a person through the wonder they inspire. (http://www.geocities.com/echomyst/literature/fifth_business.html, para 1) Being a saint and being a mad person depend entirely on how people thought of one's personality. The religious practices and influences of one person according to his or her beliefs affect how people would see one's perception towards him or her. Dunstan Ramsay's taking full responsibility of Mary Dempster had taught him the saintly versions of life. She had shown him several miracles that had brought him closer to her that he regarded Mary as more than his friend, but a spiritual guide - a fool-saint who has nurtured his soul. His feelings towards him were even more than the maternal love he had felt towards his own mother. The miracles that Mary had shown her were those when she brought his brother back to life, that she appeared to him in his own war (World War I) related illness, and that she converts a dirty tramp into a minister - Surgeoner, whose life Mary changed forever and now heads the Lifeline Mission. (http://www.geocities.com/fossilfreak/books/fifth.html, para 3 & 15) However, Dunstan attitudes towards Mary were contrasted by the society such that they regard her as a "mad" woman that even her husband sees her a his "heavy cross." He had a totally different view of Mary's personality even though his innocence ked him to see her sexuality as "madness," he was still able to accept her as a "wise woman" and as a "saint." ("Dialectic") This situation in the novel only shows that a saintly representation of someone else to another person may sometimes be a madness to other people as dictated by his or her religious beliefs and the people he or she is associated with. Furthermore, these representations or views towards other people changes as one encounters other situations that might lead him to discovering new worlds of manly desires and characters. Conclusion There is therefore a thin line separating personal mythologies such as being a saint and being a mad person as perceived by other people. These perceptions are based on how one's personality is able to influence the life of another in a way that would relieve the burdens that a person carries in his life and grow maturely as a person. (http://www.geocities.com/fossilfreak/books/fifth.html, para 23) Works Cited: Dialectic, Morality and Deptford Trilogy. http://www.lib.unb.ca/Texts/SCL/bin/get.cgidirectory=vol12_1/&filename= LoVerso.htm. December 12, 2006. _______. http://www.geocities.com/echomyst/literature/fifth_business.html. December 12, 2006. Fifth Business Introduction The various religions present in the society encompass various beliefs as well. But

Deforestation Essay Example | Topics and Well Written Essays - 1000 words - 1

Deforestation - Essay Example Also, the reasons for deforestation are largely economic. Softwoods from areas under boreal forest are used in the paper and construction industries, while tropical hardwoods are used in the manufacture of furniture and for construction purposes. In South American countries, forest and woodland areas are also heavily exploited for wood-fuel, which is the main source of energy. Following Ehrhardt-Martinez (1998): "Deforestation in developed countries has reached very low levels, it accounts for the loss of 16.3 million hectares of forest per year in developing countries -- an area approximately twice the size of Portugal. An estimated 15.4 million hectares of forest loss occurs each year in tropical regions, with the worst losses occurring in Latin America and the Caribbean (7.4 million ha) (568) Clearly, the exploitative decline in forest and woodland resources is not sustainable in the long term and a number of environmental problems, including soil erosion and biodiversity losses, have developed as a result. Improved road access into deforested areas is likely to encourage population influx and increased shifting cultivation (Margulis 39). Farmers are then encouraged to trans... These strategies are very successful helping to establish a special culture of forest management and land use (Ehrhardt-Martinez, 569). For the highlands, this meant more emphasis on cattle-ranching, generating meat and dairy products for the growing urban markets, and less importance for traditional subsistence crops like corn, wheat and barley. The establishment of all-weather routes meant that areas which had only been accessible during the dry season could now be used for continuous product extraction, promoting permanent settlement which in turn also increased the demand for local food products. it should be noted that forests, while not the only, are still the main source of 'reserve land areas' to be gradually included in the pool of cultivated areas (WRM 1998). Due to the low commercial scale of remaining valuable timber species, it is usually not worthwhile to open a new road in a mountainous region just for the sake of timber extraction; this thus eliminates any prospective 'indirect' impact. The extraction of logs here may rather be a by-product of forest-clearing implemented for general purposes of colonization (Margulis 89). According to road distance and market requirements, either all types of firewood are cut and used across the board for conversion, or hard species with a high energy content are selected. In the case of across-the-board utilization, charcoal-burning would indeed be a candidate as a cause of deforestation, provided that the once-and-for-all rent from clearing and charcoal conversion is in fact the decisive motivation within the landowner's resource-use strategy. The problem of deforestation needs complex solutions and

Online Application Ning - the Platform Allowing Users to Create and Cl Coursework

Online Application Ning - the Platform Allowing Users to Create and Close Their Own Social Network - Coursework Example This critical analysis functions to examine the role of social networking with a variety of diverse populations, arguing that the widespread social adoption of this technology has not simply been a tool to achieve greater efficiency, but is in actuality reshaping and formatting the nature of human culture and consciousness.A television program recently had a comedic skit where the internet went out in a home and the residents had to resort to a box-labeled ‘pre-internet’ – inside the box were a rubber duck, a barbell, and a fake plastic tree. While most of us recognize that there was a lot more going on in pre-internet times than a box full of trinkets, the absurdity of the skit draws one's attention to the fact that one of the great divides of culture, arguably on the scale of the Protestant Reformation, the Industrial Revolution, or even the Renaissance, is the contemporary occurrence of what has been deemed the Digital Age. Having died in 1980 Marshall McLuhan had only glimpsed its genesis when he proclaimed, â€Å"In this electronic age we see ourselves being translated more and more into the form of information, moving toward the technological extension of consciousness (McLuhan 1967).†With the explosion of Web 2.0 software and the use of social networking sites (SNS), it was certain that professional environments would begin to incorporate the technology. While previous conceptions of computer-mediated communication – video gaming, Facebook use, YouTube – have been characterized as detrimental, the technology is now being reconsidered for its functional value. Many varied corporations have implemented collaborative technology, including Google whose employees hold daily meetings with associates spread throughout the world. One of the most widespread uses of collaborative technology has occurred in education environments. Indeed, certain researchers even argue that this technology is expanding the very nature of the classroom room outside institutional walls.     

Representations of Either Male or Female Characters Essay Example for Free

Representations of Either Male or Female Characters Essay In the films I studied, (A clockwork Orange, From Russia with love, Carry on camping and a Hard days night) women are represented in similar ways but in very different circumstances. Firstly in A Clockwork Orange, women are seen as an objectified sexual obsession to the male gang. In almost every seen of the film women are presented in one way shape or form for example in the bar with the erotic, female shaped tables or the posters of women on the walls in Alex’s room. On the topic Kubrick has previously said â€Å"In the film, women are the ultimate harbingers of sexual desire, and it is only them who can suppress it. This power leaves the male ‘Droogs’ inwardly feeling threatened, which in part leads to cowardly rape.† I feel this quote explains the representation of females in the film perfectly as Alex, a man who feels he has great power over the rest of society, is surrounded by women and is always met with his sexual desire for them; Although the idea of sex in A Clockwork Orange is not an expression of love or intimacy, but rather an exhibition of power and violence. In this case Alex feels that to remain ‘powerful’ over everyone else he needs to use women as a object to satisfy his growing needs for power. In From Russia with Love, women are again seen as a object and are infamously named ‘the Bond Girls’ showing how in the larger scale there roles are minor compared to the ‘amazing’ Mr Bond. The opening title to the film shows barely clothed belly dancers dancing and parading there bodies to the Bond theme tune, showing how there bodies are more important then the woman herself. Throughout the film it is apparent that women are only good for a number of tasks: giving massages to the male characters, belly dancing and for casual sex and even then its when the man wants and not the woman. Despite this, in the film the female lead Tatiana played by Daniela Bianchi, shows womans slowly growing power and independence, for example Tatiana smoking representing the freedom that she perhaps now felt, although she is sitting down and Bond is standing over her, clearly in a position of more power. It is felt that the woman in the film are constantly being overlooked by men for example Tatiana killing the villain, which in normal circumstances would make her the ‘hero’ in the film, but this is undermined by the way Bond immediately takes the gun off her, as though it does not belong with her or she is not safe with it. In the film A Hard Days Night whenever the The Beatles perform, the members of the band are all distinguished as four individual, male characters. This massively contrasts with the role of women in the film, as there have been no main female characters; women are either portrayed as screaming, uncontrollable girls or again as sex objects. The idea behind this shows that women have no individuality in the film and are really only there to worship, flirt or to sexually satisfy the boys in the band. Finally the idea of women being perceived as objects is again mirrored in the final film Carry On camping, where the women are seen as objects for the men to flirt with and pursue in a sexual manner. Although Carry on camping differs from the previous films as there are several female characters which are seen to have hierarchy over certain male characters. For example the character Harriet Potter had the power in the relationship and often bossed her husband around in a comical manner. Overall in all the films it is obvious that women are often being represented as objects to satisfy mens needs and dont serve a real purpose in any of the films and if they do it is only in a comical manner to retrieve laughter from the audience.

Factors Determining Layout And Design

Factors Determining Layout And Design Facility layout and design is an important component of a businesss overall operations, both in terms of maximizing the effectiveness of the production process and meeting the needs of employees. The basic objective of layout is to ensure a smooth flow of work, material, and information through a system. The basic meaning of facility is the space in which a businesss activities take place. The layout and design of that space impact greatly how the work is done-the flow of work, materials, and information through the system. The key to good facility layout and design is the integration of the needs of people (personnel and customers), materials (raw, finishes, and in process), and machinery in such a way that they create a single, well-functioning system. FACTORS DETERMINING LAYOUT AND DESIGN Small business owners need to consider many operational factors when building or renovating a facility for maximum layout effectiveness. These criteria include the following: 1. Ease of future expansion or change-Facilities should be designed so that they can be easily expanded or adjusted to meet changing production needs. Although redesigning a facility is a major, expensive undertaking not to be done lightly, there is always the possibility that a redesign will be necessary, Therefore, any design should be flexible. Flexible manufacturing systems most often are highly automated facilities having intermediate-volume production of a variety of products. Their goal is to minimize changeover or setup times for producing the different products while still achieving close to assembly line (single-product) production rates. 2. Flow of movement- the facility design should reflect recognition of the importance of smooth process flow. In the case of factory facilities, the editors of How to Run a Small Business state that ideally, the plan will show the raw materials entering your plant at one end and the finished product emerging at the other. The flow need not be a straight line. Parallel flows, U-shaped patterns, or even a zigzag that ends up with the finished product back at the shipping and receiving bays can be functional. However, backtracking is to be avoided in whatever pattern is chosen. When parts and materials move against or across the overall flow, personnel and paperwork become confused. 3. Materials handling-Small business owners should make certain that the facility layout makes it possible to handle materials (products, equipment, containers, etc.) in an orderly, efficient-and preferably simple-manner. 4. Output needs- the facility should be laid out in a way that is conducive to helping the business meet its production needs. 1. Space utilization-This aspect of facility design includes everything from making sure that traffic lanes are wide enough to making certain that inventory storage warehouses or rooms utilize as much vertical space as possible. 2. Shipping and receiving-counseled small business owners to leave ample room for this aspect of operations. While space does tend to fill itself up, receiving and shipping rarely get enough space for the work to be done effectively, 3. Ease of communication and support-Facilities should be laid out so that communication within various areas of the business and interactions with vendors and customers can be done in an easy and effective manner. Similarly, support areas should be stationed in areas that help them to serve operating areas. 4. Impact on employee morale and job satisfaction-since countless studies have indicated that employee morale has a major impact on productivity, owners and managers to heed this factor when pondering facility design alternatives: Some ways layout design can increase morale are obvious, such as providing for light-colored walls, windows, space. Other ways are less obvious and not directly related to the production process. Some examples are including a cafeteria or even a gymnasium in the facility design. Again, though, there are costs to be traded off. That is, does the increase in morale due to a cafeteria increase productivity to the extent that the increased productivity covers the cost of building and staffing the cafeteria? 5. Promotional value-if the business commonly receives visitors in the form of customers, vendors, investors, etc., the small business owner may want to make sure that the facility layout is an attractive one that further burnishes the companys reputation. Design factors that can influence the degree of attractiveness of a facility include not only the design of the production area itself, but the impact that it has on, for instance, ease of fulfilling maintenance/cleaning tasks. 6. Safety-the facility layout should enable the business to effectively operate in accordance with Occupational Safety and Health Administration guidelines and other legal restrictions. Facility layout must be considered very carefully because we do not want to constantly redesign the facility, Some of the goals in designing the facility are to ensure a minimum amount of materials handling, to avoid bottlenecks, to minimize machine interference, to ensure high employee morale and safety, and to ensure flexibility. Essentially, there are two distinct types of layout. Product layout is synonymous with assembly line and is oriented toward the products that are being made. Process layout is oriented around the processes that are used to make the products. Generally, product layout is applicable for high-volume repetitive operations, while process layout is applicable for low-volume custom-made goods. AN IDEAL LAYOUT 1. Transport: Movement of materials is a waste. Minimize the amount of movement by arranging processes in close proximity to each other. Factory layouts can often be the fundamental cause of excess transportation. When appropriate, re-laying out the machines within a factory from a functional to a cellular layout has been found by many companies to help not just reduce transportation waste but also reduce WIP and waiting. Items being moved unnecessarily incur a cost. 2. Inventory: Many companies produce above what is required to fulfill the order, this may be due to quality problems along the production process or the often mistaken belief that is saves money by manufacturing larger quantities. Too little inventory can lose sales; too much inventory can hide problems. 3. Motion: Generally, this waste applies to production personnel having to move out of their work area to locate tools, materials, etc. Remove unnecessary motion of the operations and improve the ergonomics of the workplace. People moving unnecessarily also incur a cost. 4. Waiting: Minimize waiting time (operators waiting for machines or products waiting around in factories either as finished goods or work in progress) Aim for a smooth flow. 5. Overproduction: Always aim to make exactly what the customer orders, just in time, to the correct quality standard. On the shop floor, this generally occurs because changeover times are high, equipment is unreliable, the process is unreliable (causes defects), and standard cost accounting metrics are used. However, probably the biggest reason for overproduction is poor information flow (communication) between facilities. 6. Over Processing: Use machines which are of an appropriate capacity and capable of achieving the required quality standard. This usually refers to using larger scale equipment than necessary; it also refers to building in rework to a process. It can also refer to using the wrong suppliers and/or the wrong process. 7. Defects: Reducing the number of defects directly reduces the amount of waste. Aim for zero defects. The efficiency of production depends on how well the various machines; production facilities and employees amenities are located in a plant. Only the properly laid out plant can ensure the smooth and rapid movement of material, from the raw material stage to the end product stage. Plant layout encompasses new layout as well as improvement in the existing layout. It may be defined as a technique of locating machines, processes and plant services within the factory so as to achieve the right quantity and quality of output at the lowest possible cost of manufacturing. It involves a judicious arrangement of production facilities so that workflow is direct. Plant layout refers to the arrangement of physical facilities such as machinery, equipment, furniture etc. within the factory building in such a manner so as to have quickest flow of material at the lowest cost and with the least amount of handling in processing the product from the receipt of material to the shipment of the finished product. The overall objective of plant layout is to design a physical arrangement that most economically meets the required output quantity and quality., Plant layout ideally involves allocation of space and Arrangement of equipment in such a manner that overall operating costs are minimized. IMPORTANCE Plant layout is an important decision as it represents long-term commitment. An ideal plant layout should provide the optimum relationship among output, floor area and manufacturing process. It facilitates the production process, minimizes material handling, time and cost, and allows flexibility of operations, easy production flow, makes economic use of the building, promotes effective utilization of manpower, and provides for employees convenience, safety, comfort at work, maximum exposure to natural light and ventilation. It is also important because it affects the flow of material and processes, labour efficiency, supervision and control, use of space and expansion possibilities etc. ESSENTIALS REQUIREMENTS An efficient plant layout is one that can be instrumental in achieving the following objectives: a) Proper and efficient utilization of available floor space. b) To ensure that work proceeds from one point to another point without any delay. c) Provide enough production capacity. d) Reduce material handling costs. e) Reduce hazards to personnel. f) Utilize labour efficiently. g) Increase employee morale. h) Reduce accidents. i) Provide for volume and product flexibility. j) Provide ease of supervision and control. k) Provide for employee safety and health. l) Allow ease of maintenance. m) Allow high machine or equipment utilization. n) Improve productivity. FACTORS INFLUENCING LAYOUT While deciding his factory or unit or establishment or store, a small-scale businessman should keep the following factors in mind: a) Factory building: The nature and size of the building determines the floor space available for layout. While designing the special requirements, e.g. air conditioning, dust control, humidity control etc. must be kept in mind. b) Nature of product: product layout is suitable for uniform products whereas process layout is more appropriate for custom-made products. c) Production process: In assembly line industries, product layout is better. In job order or intermittent manufacturing on the other hand, process layout is desirable. d) Type of machinery: General purpose machines are often arranged as per process layout while special purpose machines are arranged according to product layout. e) Repairs and maintenance: machines should be so arranged that adequate space is available between them for movement of equipment and people required for repairing the machines. f) Human needs: Adequate arrangement should be made for cloakroom, washroom, lockers, drinking water, toilets and other employee facilities, proper provision should be made for disposal of effluents, if any. g) Plant environment: Heat, light, noise, ventilation and other aspects should be duly considered, e.g. paint shops and plating section should be located in another hall so that dangerous fumes can be removed through proper ventilation etc. Adequate safety arrangement should also be made. Thus, the layout should be conducive to health and safety of employees. It should ensure free and efficient flow of men and materials. Future expansion and diversification may also be considered while planning factory layout. DYNAMICS OF PLANT LAYOUT Plant layout is a dynamic rather than a static concept meaning thereby if once done it is not permanent in nature rather improvement or revision in the existing plant layout must be made by keeping a track with development of new machines or equipment, improvements in manufacturing process, changes in materials handling devices etc. But, any revision in layout must be made only when the savings resulting from revision exceed the costs involved in such revision. Revision in plant layout may become necessary on account of the following reasons: a) Increase in the output of the existing product b) Introduction of a new product and diversification c) Technological advancements in machinery, material, processes, product design, fuel etc. d) Deficiencies in the layout unnoticed by the layout engineer in the beginning. APPLICABILITY OF PLANT LAYOUT Plant layout is applicable to all types of industries or plants. Certain plants require special arrangements which, when incorporated make the layout look distinct form the types already discussed above. Applicability of plant layout in manufacturing and service industries is discussed below. In case of the manufacturing of detergent powder, a multi-story building is specially constructed to house the boiler. Materials are stored and poured into the boiler at different stages on different floors. Other facilities are also provided around the boiler at different stations. Another applicability of this layout is the manufacture of talcum powder. Here machinery is arranged vertically i.e. from top to bottom. Thus, material is poured into the first machine at the top and powder comes out at the bottom of the machinery located on the ground floor. Yet another applicability of this layout is the newspaper plant, where the time element is of supreme importance, the accomplishment being gapped in seconds. Here plant layout must be simple and direct so as to eliminate distance, delay and confusion. There must be a perfect coordination of all departments and machinery or equipment, as materials must never fail. Plant layout is also applicable to five star hotels as well. Here lodging, bar, restaurant, kitchen, stores, swimming pool, laundry, shaving saloons, shopping arcades, conference hall, parking areas etc. should all find an appropriate place in the layout. Here importance must be given to cleanliness, elegant appearance, convenience and compact looks, which attract customers. Similarly plant layout is applicable to a cinema hall, where emphasis is on comfort, and convenience of the cinemagoers. The projector, screen, sound box, firefighting equipment, ambience etc. should be of utmost importance. A plant layout applies besides the grouping of machinery, to an arrangement for other facilities as well. Such facilities include receiving and dispatching points, inspection facilities, employee facilities, storage etc. Generally, the receiving and the dispatching departments should be at either end of the plant. The storeroom should be located close to the production, receiving and dispatching centers in order to minimize handling costs. The inspection should be right next to other dispatch department as inspections are done finally, before dispatch. The maintenance department consisting of lighting, safety devices, fire protection, collection and disposal of garbage, scrap etc. should be located in a place which is easily accessible to all the other departments in the plant. The other employee facilities like toilet facilities, drinking water facilities, first aid room, cafeteria etc. This can be a little away from other departments but should be within easy reach of the employees. Hence, there are the other industries or plants to which plant layout is applicable. The importance of a layout would be better appreciated if one understands the influence of an efficient layout on the manufacturing function: it makes it smooth and efficient. Operating efficiencies, such as economies in the cost of handling materials, minimization of production delays and avoidance of bottlenecks all these depend on a proper layout. An ideally laid out plant reduces manufacturing costs through reduced materials handling, reduced personnel and equipment requirements and reduced process inventory. The objectives or advantages of an ideal layout are outlined in the paragraphs that follow. The advantages are common to all the plants, irrespective of age; and whether a plant employs 50 workers or 50,000 makes no difference in so far as the applicability of the plant layout advantages is concerned. Some of these advantages are: Economies in Handling Nearly 30% to 40% of the manufacturing cost is accounted for, by materials handling. Every effort should, therefore, be made to cut down on this cost. Long distance movements should be avoided and specific handling operations must be eliminated. A cynic may say that the cheapest way to handle materials is not to handle them at all. But, in a factory, materials have to be handled; and therefore, it all depends on the layout. Effective Use of Available Area Every inch of the plant area is valuable, especially in urban areas. Efforts should therefore be made to make use of the available area by planning the layout properly. Some steps for achieving this end are: location of equipment and services in order that they may perform multiple functions; development of up-to-date work areas and operator job assignments for a full utilization of the labor force. Minimization of Production Delays Repeat orders and new customers will be the result of prompt execution of orders. Every management should try to keep to the delivery schedules. Often, the deadline dates for delivery of production orders are a bug-a-boo to the management. Plant layout is a significant factor in the timely execution of orders. An ideal layout eliminates such causes of delays as shortage of space, long-distance movements of materials, spoiled work and thus contributes to the speedy execution of orders. Improved Quality Control Timely execution of orders will be meaningful when the quality of the output is not below expectations. To ensure quality, inspection should be conducted at different stages of manufacture. An ideal layout provides for inspection to ensure better quality control. Minimum Equipment Investment Investment on equipment can be minimized by planned machine balance and location, minimum handling distances, by the installation of general purpose machines and by planned machine loading. A good plant layout provides all these advantages. Avoidance of Bottlenecks Bottlenecks refer to any place in a production process where materials tend to pile up or are produced at a speed, less rapid than the previous or subsequent operations. Bottlenecks are caused by inadequate machine capacity, inadequate storage space or low speed on part of the operators. The results of bottlenecks are delays in productions schedules, congestion, accidents and wastage of floor area. All these may be overcome with an efficient layout. Better Production Control Production Control is concerned with the production of the product of the right type, at the right time and at a reasonable cost. A good plant layout is a requisite for good production control and provides the production control officers with a systematic basis upon which to build organization and procedures. Better Supervision A good plant layout ensures better supervision in two ways: 1. Determining the number of workers to be handled by a supervisor and 2. Enabling the supervisor to get a full view of the entire plant at one glance. A good plant layout is, therefore, the first step to good supervision. Improved Utilization of Labor Labor is paid for every hour it spends in the factory. The efficiency of a management lies in utilizing the time for productive purpose. A good plant layout is one of the factors in effective utilization of labor. It makes possible individual operations, the process and flow of materials handling in such a way that the time of each worker is effectively spent on productive operations. Improved Employee Morale Employee morale is achieved when workers are cheerful and confident. This state of mental condition is vital to the success of any organization. Morale depends on: (a) Better working condition; (b) Better employee facilities; (c) Reduced number of accidents; (d) Increased earnings. Plant layout has a bearing on all these. Avoidance of unnecessary and costly changes. A planned layout avoids frequent changes which are difficult and costly. The incorporation of flexibility elements in the layout would help in the avoidance of revisions.