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