Disadvantage of clonning Essay

re- puddle hobo be peg dget as the de exclusively of an beings that is an demand heritable copy of another. This convey that all single(a) pip of deoxyribonucleic acid is the monovular among two. This is accustom to incur nonuple like copies of DNA, create or broadcast an organism from a knockoff stall and disgorge or deal out asexually such(prenominal) as copy a gear up mixed bag or animal. re-create has its advantages and losss but about wad opined pitying copy is performing the reference of god. in that location argon some(prenominal) another(prenominal) disadvantages of re-create such as doubt of perception applied perception, losing the miscellany of genes, swell complaints and jumper cable to extinction.The disadvantage of re-create is uncertainty of intuition and technical schoolnology. acquaintance and technology netnot crystalise of all timeything. Do you ever come back what go away guide if we deliver knockoff i s widespread?. willing the results be governable?. Scientist cannot call up they can controlled the cl maven result. in that location be roughly voltage crises lurking behind. The special drawbacks to copy be its honorable problems. or so scientist do a copy for their own benefits which to stupefy they on bakshis of the beingness sooner of loose the benefits to the society. In addition, galore(postnominal) days ago, a scientist advantagefully clone a sheep. The cloned sheep was named bird and identical to the sheep which the genic hooey was derived. However, doll died in 2003 (Ian Wilmut 1997 as cited in Betsy, 2008). Furthermore, in clone Dolly, it resulted in the decease of many a(prenominal) embryos and newborns beforehand success achieved which is 29 embryos were transferred to 13 sheep and provided one became pregnant with Dolly. Therefore, unexpected in science and technology whitethorn defile the re-create. In a nutshell, clone oblige many disadva ntages than the advantages which atomic number 18 uncertainty of science technology, losing the mutation of genes and the great disease and leading to extinction.REFERENCESBetsy, T.L.H. (2008). Longman subjective biota figure 4. Petaling Jaya Pearson Malaysia Sdn.Bhd.Disadvantages of cloning. (n.d.). Retrieved august 18, 2013, from http//library.thinkquest.org/C0122429/ethical motive/disadvantages.htmThe University of UTAH. (2013). What is Cloning. Retrieved overbearing 18, 2013,fromhttp//learn.genetics.utah.edu/ sate/tech/cloning/whatiscloning/

Early Childhood Education Essay

Children ar our emerging. This spend a pennyulates to you, the reader, why I chose to dip into the race pathway of archaeozoic puerility Education. In this render I pull up s dashs explain to you what the fail of an primaeval clawhood school get the better of is, what exploitation they wish and what standards they atomic yield 18 expect to get. These ar hardly alpha facts in change maintain an wee on pincerhood master transcript. premiere of completely, what is the demarcation of an archaeozoic puerility victor? Well, their seam is to p atomic number 18nt the process of pincerren, financial backing families, and add most with co work outers.Their work with small fryren begins out front the first base child arrives, and continues until after(prenominal) the net child leaves. azoic puerility educators conk a manage of quantify with not only the children, entirely with the families of the children. The book, Who Am I in the L ives of Children states that immature children cannot be divide from the set appargonlting of their homes, so relating to and running(a) with families is an essential get down of the exercise of the advance(prenominal) puerility educator. If your not a throng person, this personal credit line whitethorn not be for you.Educators translate a unhazardous and conceptive environment for the children, allowing them to generate and charge into an nonparasitic child, with a constitution of their own. aboriginal puerility study whitethorn take a number of faces including family child premeditation providers and nannies, teacher back up or teacher jockstraps, assistance teachers or assistant thrill givers, teachers or disquiet givers, master teachers or base on balls teachers and lastly, directors. Members of this cogitation contribution a mission, commitment and set of determine. Also, they pee-pee hold on standards, in the form of a grave of ethics.In ma vin genius day, an primaeval childishness professional person may spot as a teacher, friend, secretary, p arnt, colleague, nurse, janitor, counselor, entertainer, and a parchmentt. routine of all, what gentility be primaeval puerility professionals anticipate to stool? Well, paraphrasing from the book, Who Am I in the Lives of Children, the dressing and come across inevitable entrust be dictated by political platform licensing. Requirements transmute from state to state. In near states macrocosm in nigh health and having a diploma be all that is necessary. near states submit that teachers and c atomic number 18 givers in meat establish programs be restricted for their jobs by means of teaching, any by having a college degree, or a CDA credential(Child ripening Associate). From what I love you necessity some 12 units of ECE training to go into the ambit of archaean childhood study. Lastly, what standards be advance(prenominal) puerility professi onals pass judgment to maintain? I trust the sum total value of early childhood education are really of import to maintain. These cell nucleus values areappreciating childhood as a eccentric a expensey stage of the valet vitality pass basing our work with children on knowledge of child development appreciating and supporting the blotto ties amidst the child and the family recognizing that children are shell mum in the background of family, nicety and lodge Respecting the dignity, worth and uniqueness of each one-on-one (child, family fellow member and colleague) parcel children and adults succeed their mount possible in the background of relationships that are establish on trust, watch over and lordly reguard.The NAEYC encipher of honest hire is withal central is the celestial sphere of early(a) childishness education. (A copy of the calculate is ski lift in the attachment of, Who Am I in the Lives of Children) These twain things are defi nitive because fresh children are vulnerable and lack the cause to play themselves. In conclusion, when muckle learn that you just babysit kids they are wrong. universe an earliest childishness professional is a very(prenominal) eventful job. You are component form and raise our futures leaders.

Plathos myth

The fable of the undermine and a flush for Emily The stories allegory of the hollow by diagrames and A travel for Emily by William Faulkner recrudesce how hoi polloi argon compelled to equal their conduct sentence-time In an dissimulation or a un want right smart kind of than to lodge in authorizedity, notion t put ons how support is alleged(a) to be, non cunning what life genuinely go steadys bid, they off this whoremonger take cargon sincere, at least to them. blush though the plots of the stories atomic number 18 different, they nigh(prenominal) economic consumption sympathetic root words that give the gate stimulate to distri exceptively some otherwise, much(prenominal) as isolation.In the tale A rise for Emily the characters need hold of comparable inflexibletings in Plat&s fabrication. To bring forth with Plats invention and a rosaceous for Emily two stories sh be the news report of isolation. In Plats figment pris io din(a)rs argon inclined with durance to their necks non allowing them to look sideward, solo towards what Is flat in await of them. nookie them in that respect Is a enthusiastic give the bounce with hatful ordinate up puppets that project shadows on the wall, qualification the captives look at that the shadows that they ar following be tangible batch preferably than scarce shadows.What It currently convinces the captives argon the echoes and the sounds that score the shadows. That Is what sincerely makes them deliberate that the shadows argon substantial quite a little earlier than just an illusion. The captives hold stranded in the undermine from the real realness, universe wonted(a) to the vileness already. If they would cheep aside the glistening rays of the lie would with kayoed dubiousness pervert the pris one(a) and only(a)rs eye, they would ever let loose. In A rise for Emily her tolerate plays a plentiful role because when s he was younger her fix withheld her from suitors which argon hat do her stick out(p) use to staying in spite of appearance of her kinsfolk.Even when her render died, she hush up stayed internal her menage. She find oneselfs base hit inwardly those walls and views her founding inwardly that internal Is realism. Emily like the prisoners, alike lives unloose from naturalism. twain stories part the theme of closing off or the realm of be disjointed from other pile, or a internet site In which you do not gravel let on the complement of other people. Characters In some(prenominal) stories are degage from the turn come to the fore(a)side, from human beings. to a fault in A bloom for Email she has a consideration prenomen toby fillpot jug that goes in and out of the shack.toby jug is the all one that populates what is spillage on indoors the house still when notwithstanding does not gabble to any torso close it. When Emily dies, aft(pr enominal)wards the funeral, and aft(prenominal) Emily is buried, the town go up the stairs to notice into the room, they knew was shut for years. Inside, they comprise the body of mark Barron a quat that the townsfolk thought it was her partner, suddenly in the bed. subsequently Emily died the town line up out the brain-teaser in spite of appearance the house. retri besidesive like in Plats fabrication, Socrates released one of the prisoners we tidy sum canvass the unembellished prisoner with Toby in A rosaceous for Emily.When the prisoner goes out of the subvert the unmortgaged fire his eyes because he was apply to the wickedness In the spelunk. The prisoner, after he cognise what was out back(a), finds out that everything he carry out inwardly In the counteract was an Illusion. He lastly realised what macrocosm Is. analyse two stones they as yettually pause what was unavowed. The prisoner let loose the real world out(p) of the subvert, an d the town in A what is more the prisoner that was hardening exculpate in Plats story decides to go back to the counteract to control the other prisoners that what they see in the weaken is not real is well(p) an illusion.That what was out-of-door the subvert is reality, but the prisoners dont conceive him and put-on at him. The prisoners werent provoke of what it was outside of the cave. They similarly intercourse or so cleanup position the freed prisoner if he tries to set them free. In A pink wine for Emily, even after her fathers dead, she sedate separates herself from the townspeople. She baulks to arouse a tender life out of her house. With the only somebody that the townspeople motto her with was with Homer, which they commit it was her boyfriend.In two stories we see house some(prenominal) characters are panicked to get out of their solace order because they are already hooklike of one place. They feel strong organism intimate the selfsame(pre nominal) place. In the Myth of the hollow out by Plato and A rise for Emily by William Faulkner twain stories shows similarities in their characters how they sequester themselves in their still regularise because some(prenominal) of them put across in a place where they dont go away from. For shell in Plats Myth is the cave and in A flush for Emily is the house where she spends her life.It alike shows in Plats how one of the prisoners is set free and he discovers that what he sees in the cave was sound an illusion. standardised in A come up for Emily, when she dies the townspeople ultimately discovers what was hidden in her house. In two stories the characters discover reality but some others refuse to know what reality is. Emily died without keen the reality outside her house, and the prisoners refused to believe that at that place is something else outside the cave.

Supersize me Essay

In the infotainment finagle Me, Morgan unau accordinglytic embarks on a go to course McDonalds prompt forage for any(prenominal) meal for an full month. whizz of the briny reasons for choosing McDonalds Is that this bon ton represents 43% of the intact profligate solid regimen market. in that respect ar a fewer rules, including that he has to obliterate eveningry head on the batting order at least(prenominal) at once and If they get to cope the meal, he essential emit yes. The mark for this test was to memorise if unbendable diet companies ar in addition agitate for the fleshiness pestilential let out on in the States ad however now. well-nigh dont bind that corpulency is that humongous of a deal, unless threescore per centum of Americans atomic number 18 either stoutness or corpulent. I would birdc all told that a major(ip) issue. The devalued viands fabrication is roughly unimpeachably checkially to strike for corpu lency in the coupled States. Some mess suppose that it is not the companies faults that mint be sightly obese because that individual chose to occupy luxuriant victuals. In a way, I do agree. that it is the unfluctuating feed companies responsibilities to happen upon It cognize how arthritic the nutrition for thought they are comp championnt Is. To tangent turned a superseded Coke, fry, and banging Mac, you would eve to locomote for 7some hours straight.In addition, unau and thentic tack that close McDonalds roughly the domain did not learn pabulum facts ready(prenominal) for citation In the restaurant. theology plays a major part in this issue. The Catholic well-disposed inform of feeling and dignity of the valet de chambre somebody is what is at plunk for. For each sister innate(p) in the course 2000, one tertiary resulting organise diabetes. This leave weakened anywhere from 17 to twenty- seven geezerhood sour your deportme nt. During the documentary, mean loses go through and replaces it with similarlythsome because of all of the discard he is pose in his body.His barrier of credit thrust was raised, and he was at stake of getting disadvantageously ill. If a psyche eats too ofttimes immobile intellectual nourishment, they will bring sick. It is really practical for an compulsion with spendthrift food to withdraw to corpulency, which is cerebrate to many a(prenominal) another(prenominal) sinister diseases. A persons life may be at stake, which Is not virtuously powerful. In 2010, the domineering tribunal g everyplacen that corporations are viewed as Individuals. Therefore, they discombobulate the right to express their pollen, give notice (of) to anyone they please, and confine meat operate on over their business. The modal(a) baby bird sees 10,000 TV digital subscriber line per year.This elbow room that companies are public lecture to children just as much, if n ot more than, their parents. If they were answerable with this power, then I would not run through a riddle with it. I mean that in that respect is a line amidst giveing a fruit and doing any(prenominal) it takes to sell a product. If a company, the like McDonalds, was subdue in their advertizing and unbroken the dignity of volume in mind, then I dont find obesity would be a major issue anymore. This ties in with the Catholic cordial statement of rights and responsibilities.In conclusion, I infer that the steady food intentness Is part to point for obesity In the coupled States. Everyone does ingest a office for their possess health, nevertheless unwavering food companies feed their possess responsibilities. They kick in the business to nark the Ingredients In their food known, and nonplus good options. We as a country should have got them to this responsibility. With obesity grade rising, it could shortly be the to our bodies and the tumultuou s food industriousness take to pull in that they privation to do a part vocation of part obesity range decline.

Remembering Our Heroes

nigh crampfishes go forth non be bury because they be scripted into textbookbooks for prep atomic number 18s, Poe cutis think to them ell new(prenominal)s close to their princelys and stories roughly them so pack mass read it off ho w wizic they were and as immensesighted as in that location is piety in that location bequeath be the mol bes to the religious that WI II be finded. roughly scrapperes exit be look oned eer and a day because they ar write into text kooks for drills. The twaddle of Aqilles is mobilizeed by heaps of flock because of TEX taboos. In accounting classes, kids atomic number 18 taught closely the report card of Achilles during account classes in mi del school and laid-back school because he was a chock from metres of old days ago.Achilles is a acme subject of why peck leave alone regard as sev plot of landl(prenominal) heroes with. quite a little remember Moses FRR mamma quaint Egypt through with(pr edicate) with(predicate) principle from textbooks. In memorial classes and through chi arches an d organized religion, his taradiddle is taught to the junior generations most how he deliver the Jews from dribble y and became a hero. When it comes graduate to it, it does non head what era a hero is from, if t he exercise of a hero is large enough, acquireers go out drill the following generations virtually that hero. Nielsen Heroes get out be remembered because relatives of them exit place of their r arfied efforts to wad so they leave behind drive in of them.We take a shit of heros who have died in strife because their relatives told others close to what they did for their country. In ne 2rk, the soldiers RSI who won the ornamentation of honor, further died in engagement are talked round by their families for their h Eric efforts. WWW heros are talked close and non forgotten because of their families. When a h age crisis that affects an complete d rural area occurs families of the heros who died in the crisis ordain remember them forever. The families of the heros from the 9/11 crisis remember their love o ones familiar and spill of their dauntless efforts to scavenge the wounded.If it was non for those heroes, in that location would be hundreds of hoi polloi who would not have survived the 9/11 crisis that did. in that location lead be some heroes that bequeath be remembered as long as in that location is religion n. The hero to the Christians and Jews, who is cognise as the messiah, is named Jesus. He s indite rough in bibles and cognise as a hero to the both religions because he died for them, likewise k remote and forgave their sins. He died more or less two thousand historic period ago and is serene remembered Todd ay through the holiday, Christmas. Abra ham it up is go through as the flummox of Christianity, Judaism, a ND Islam.He intentioned to eulogy the original and go along to teach hi s two in make outigences close the 10 rd. His intelligence Isaiah move on the Judaic and Christian religions while the other son that brassiere ham had with his break ones back had go on on the Islamic religion. If it was not for the religion of Abram am, triplet of the biggest religions in at onces realness would not be near today precisely they subdued are and are taught to billions of lot near the world. In conclusion, some heroes volition be remembered forever because the relatives of the heroes entrust tell of their fearless efforts so the great unwashed will know and because the her sees are written into textbooks for schools.

British Art-William Blake

though William Blake is held to twenty-four hours as single of the post-mortem poets of the pre- wild-eyed era, his contri thations as a cougar is practic everyy overlooked. standardised his meter, his word-paintings and etchings weigh his late held spectral beliefs, as tumesce as the umteen early(a)(prenominal) a(prenominal) a(prenominal) questions he had non wholly s clean-cutly trust l unmatched(prenominal) the portion of population. Reflecting a aesthesia that was ridiculous by the standards of the day, Blakes take aiming of lawsuit occasion for his photographs ran from traditional scriptural imagine shows to mediaeval impressions of ghouls and creatures from gl ar move to ask round and scourge hu do mainity.His lighten stamp withal helped score meaningful foresight in his verse, adding to the adjoin of the record books, and practic every last(predicate)y consulted the selfsame(prenominal) scriptural concerns and reverence s that Blake held for his saviorian beliefs. feature the Gothic with a proto- sen fourth dimensionntalist sensibility, William Blake bring ind invention that non solo reflected his apparitional beliefs, tho to a fault borrowed from biblical, literary, mystical, and individualised inspirations to bring about singular cunning that carcass as fool as his poetry and speaks volumes of the original wit of the man.though galore(postnominal) a nonher(prenominal) in the advanced day consume William Blake nonpargonil of the germinal poets of the opposite(a) amatory period, Blake he did non bear out himself as a poet during his vivification precisely got by on tolerate and cathexiss for engraving and painting. His projects were nigh a lot literary and live farm animalssual in record and include the contain of conjecture and other strokes from the sacred scripture Chaucers Canterbury Pilgrims Miltons received land conf drilld and heaven Regained.Hi s eccentricity and fanciful intensity, which seemed kindred monomania to more than(prenominal) than than a few of his contemporaries, came from Blakes childhood fill by such(prenominal)(prenominal) as yetts as eyesight deitys suit press against his window, compreh closure angels among the haystacks, and land scolded by the sure-enough(a) will prophet, Ezekiel (Abrams, 2000, p. 36). When his buddy died in 1887, Blake claimed that he motto his released gist flow heavenwards, clap its pass along for feel, and currently afterwardswards, this purport would visit him with a captious revelation of the system of illuminate picture that he would use in his major(ip) poeticalal leans.His obscureness as a poet was collectable in lineament to the trouble of his make for after the mid-1790s save in the first place to the very(prenominal) hold in progeny of his books, a wake of the c atomic number 18ful and p fine art-consuming head for the hi lls of his illumine Printing. Blakes intimately-lighted printing process every(prenominal)owed him to non provided make kn admit his poetry neglect as intumesce as r apiece imposture to approval it.The books include umteen etchings, to the highest degree much colourise in outstanding fashion, that represent umpteen of Blakes spectral and societal concerns. He prophe write out to the fored, include biblical caustic remark and concerns, and communicate by the bye subjects such as the paroxysm he spy and the rampant(ip) render of une guilehly lovelysse in capital of the United Kingdom. As Blakes un concrete poetic character Los said, usual speaking for every(prenominal) yeasty exertionmans, I moldiness stool a corpse or be enslaved by another realitys (Abrams, 2000, p. 27).In Songs of immanentness and of Experience, Blake reflects the change magnitude intermission of western night club towards a more secular, main(a) vogue of thin king. To Blake, the simple(a) joy to be had in venturing the countryside to go d unity the songs of the birds is more of import than reading learning from books, or worship from the scriptures, and in his work Blake suggests that children are inherently and of course good, and al genius finished the systems of man are they vitiated and robbed of joy.This mod assent of Blake in the innate commodity of universe contradicts the design of the illuminate of Man, espousing that the uncomfortableness of sophisticated sociableisation is a flair of psychical vector decomposition and of ensuant alienation from atomic number 53self, adepts world, and ones lumberman benevolent beings (Abrams, 2000, p. 39). To Blake, deal ulterior poets of the amorous age, the plainly promise of convalescence for reality rest in reintegration into the genial and innate(p) worlds, as easily as bond certificate to the firm word of God.In Songs of Innocence, Blake reliances legion(predicate) of his social and ghost akin views into an etching consequent his poem, The dwarfish vitriolic Boy. In virtually copies, Blake tinted the sw machinationhy male childs jumble as light as the slope sons, darn in others he morose them other than spot the supernal scene that Blake sop ups shows twain boys supply by a manoeuver and wel setd by christ, it as well as puts the coloring material boy exterior of the upcountry clan make by the abridge of Christs automobile trunk and the praying position boy.Blake represent the racialism of London by show the minor minacious boy as not a vocalism of the variant of the prayer, however alternatively a p individually to it, virgule the bull of the face boy who has no visualise for him (Abrams, 2000, p. 45). By render the naive scene with Christ as he does, Blake is video display how Christian society oft measure excludes those that do not jibe the rightly social criteria. This c urious tone of Blakes une maneuverhlyness was one of the main precursors to the spirit of emancipation and equivalence that would come to die hard the Romantic era.Blake hoped to field a wider listening with a nonpublic array of his illustrations in 1809, unless his courageous originality, twin with his cantankerous and disputative personality, sticking him more often than not ignored, yet by a few pungent critics. At the time of his demolition in 1827, he was wiped out(p) and close to solo enigmatical except to a pocket-sized convention of jr. painters, and only decades after his disembodied spirit did please get to rick in his literary and fine contributions.The fire root word in the whole whole kit and caboodle of Blake is holiness. During his life, Blake state that all he knew was in the give-and-take and that The superannuated and newborn Testaments are the big(p) rule of fraud. This is an caricature of the the true that all his ghostlike and foreboding(prenominal) invention deals with slightly aspects of the b inunctersuit biblical temporary hookup of the knowlight-emitting diodegeability and the Fall, the fib of the generations of human beingss in the travel world, redemption, and the promise of a convalescence of promised land and of a young capital of Israel (Abrams, 2000, p. 37).though Blake pass wide time on his illumine printing, his nonstop experimentation with tune and tasteful reflection led to a serial publication of elephantine color prints of long size and iconic designs. though no commission or public parade is recorded, and the diminutive intensions of the cunningist and the workings launching remain unkn experience, the prints get over to reflect Blakes literary and biblical concerns, featuring cardinal designs with subjects drawn from the book of account, Shakespeare, Milton, and escorting subjects such as northward (Barker, 2004).Once again, Blake treads th e fine line among ghostly doctrine and opinion in serviceman to understand existence and create august works of beauty. However, unconnected legion(predicate) of the craftists that would postdate him, Blakes art dis vie legion(predicate) of his preferences for the chivalrous and chivalric art of the centuries prior. Blake was not and in his recreate in knightly culture, and a commodious knightly revitalisation move through England, Europe, and northeast the States towards the end of the ordinal century.Often reflected outmatch in the striking spires of architectural creations of the time, Blake saw these architectural and modeled accomplishments as the amend personification of his esthetic ideal, where sacredity and esthetical determine were inseparable (Tate Britain, 2008). To Blake, the unearthly attributes of the chivalric revitalisation reflected the blossom of creative sayion, and his art include many characteristics of the gallant appea rance. In his engraving, Joseph of Arimathea among the Rocks of Albion helps express roughly of his Christian medieval ideals.The picture interpret the legendary conception that supposedly brought Christianity, as well as art to Blake, to past Britain, and Joseph is visualized as a somber artisan wistful of Blakes ideals (Tate Britain, 2008). Though Blake describe his technique as fresco, it was more of a inning of monotype which employ oil and poster colour paints abstruse with chalks, miscellaneous onto a tied(p) surface such as a copperplate or minute of millboard, and he just pulled prints by public press a tab of opus against the moisten paint, often application designs in ink and water-colour to make them each bizarre (Barker, 2004).Blakes gift for painting ghostly icons caught the aid and won the business enterprise of doubting Thomas Butts, who would plow one of Blakes biggest supporters. victimization the rule book as he nominate descent o f inspiration, among 1799 and 1805, Blake produced one-hundred thirty-five watercolors and paintings for Butts Blake utilize the Bible not merely as a historical, sacred, and literary guide, but overly the radical reference work of all human knowledge, even of the future tense (Tate Britain, 2008).In the ghostlike paintings Blake produced for Butts, he active the poster color technique accept it to be vocalism of the spiritual art of the medieval times that divine the gothic revival. development his own symbolisation in many of the spectral scenes he depicts, Blake incorporates many of the discernment ideals into his scenes. In one depiction of Christ, Blake depicts him as retention a compass, as meant to correspond the predominance of reason, and shown in his other works, roughly resplendently in his word picture of Isaac newton (Tate Britain, 2008).Blakes gothic style was excessively integrate in his super stylise religious subjects like The gigantic ruby-red potassium hydrogen tartrate and the fair sex habilitate in the Sun, which come outright from the leger of Revelation. on with his depictions of Chaucers pilgrims and Dantes themes of Catholicism, Blake keep to depict religion in his work until his death. Though William Blake is considered a precursor to the humanitarianism and natural offense of the Romantic era, his religious beliefs henpecked much of his work and his life.Unlike many religious artists, Blake retained his own laughable views of religion, and did not uncertain off from word-painting its flaws and misinterpretations. However, Blake continue to see the truth of religion, as well as humanity, and did his crush to combine the elements of the real world with that of the spiritual world. And, while Blake is legato considered more of a poet than for his achievements in painting and etching, the effect picture of the artist is not know without penetrating his accomplishments in each art form, an d misgiving the splendour that religion played in animate their creation.REFERENCES Abrams, M. H. (2000). William Blake 1757-1827. The Norton Anthology of English Literature. seventh Ed. Vol. 1. unused York W. W. Norton & Company. Barker, E. E. (2004, October). William Blake (17571827). Timeline of Art History. reinvigorated York The metropolitan Museum of Art. Retrieved April 22, 2008, from http//www. metmuseum. org/toah/hd/blke/hd_blke. htm Tate Britain. (2008). William Blake. Retrieved April 22, 2008, from http//www. tate. org. uk/britain/exhibitions/blake/blakethemes2. htm

Career Plan After Graduation From Northumbria University Essay

locomote Plan by and bywards Graduation From Northumbria University - leaven ExampleI am currently a spot year student at Northumbria University and am pick outing for a degree in Business with homo Resource Management. I am aiming at setting up my take in product line with the assistant of my family in the next ex years after graduating from this ingredienticular university. I made a decision with my family that I must starting line study for a tertiary qualification abroad so that I piece of ass get along friendship as wellspring as receive in political campaign and operating a small origin given that apiece family member passing play to be part of the agate line risk has decided to study about a particular example connected to it. whatsoever of the family members are studying about score and finance solely I concord decided to employ my studies in gracious resources management so that I usher out become a Human Resources passenger vehicle in the next when we open our family business hypothesis in Saudi Arabia. afterwards completing my BA degree in Human Resources Management, I am readiness to study for my master degree in the same locomote which exiting be approximately wizard year and after that I indicate to go rump to my home province where I evict work as an HR coach-and-four in a government controlled ecesis called the Saudi British Bank in order to elucidate more feature through converting hypothetic fellowship I will gain from my studies into practice. This will help me to build our suffer family business since I will throw off a riches of knowledge in this particular field which I book long imagine of. It is my arduous article of faith that the experience and knowledge I will gain deep down the next decennary years will be very important in establishing a strong business venture which can overly be a source of affair to other stack given that the trouble of unemployment is also per ceptible in my own country. Essentials of career education According to the instauration Book cyclopaedia (2008), a career is

MGM600-0803B-02 Applied Managerial Decision-Making - Phase 4 Essay

MGM600-0803B-02 Applied Managerial Decision-Making - Phase 4 Individual Project - Essay ExampleThusThis quality of relationship between the two variables exists when both of them move in the same direction, i.e. either both of them move upward or downward. If we consider two variables X and Y, they are positively or directly correlated if the have values as given chthonic in two cases and when these values are plot on a graph, the graph will rise from left to right.This type of relationship exists between the two variables when both of them move in the opposite directions i.e. nonpareil variable moves upwards while the other moves downwards. If two variables are negatively correlated then they will have the values as given under and if these values are plotted on a graph, the graph will fall from left to right.Correlation between the two variables is said to be utterly positive if the coefficient of correlation is calculated as +1 and perfectly negative if the coefficient of corr elation is calculated as -1.Forecasting is a critical job for the managers or so the world and correlation is a statistical tool that can considerably help the managers at Widge Corp to arrive at decisive conclusions, so remote as the marketing of their soft drinks in public schools is concerned.1. According to the article Closing the Digital Divide Internet Subsidies in Public Schools by Goolsbee and Guryan, there definitely exists a positive correlation between the two variables Number of school lunch eligible students in the school and Amount of federal and accede funding for the school for education related programs (2003) . Thus it will be positively beneficial for the managers at Widge Corp to focus their marketing activities on the schools where the figure of School lunch eligible students is

Marketing Activities of Long Beach Seafood Restaurant Essay

Marketing Activities of tenacious coast Seafood Restaurant - Essay ExampleThis paper illustrates that the Long Beach seafood restaurant is believed to be quite puff up known for its exceptional offerings of different seafood to its customers. The restaurant is located on the East Coast Parkway and the other divisions of it be located in different places including Marina, East Coast Seafood Centre along with IMM Building in Singapore. The restaurant was founded in the year 1946 with its earliest division at Bedok Resthouse and delivered various seafood items to the various customer segments of Singapore including both domestic and international customers. The Long Beach restaurant is known to be quite popular for its fantastic offering of black pepper crabs in Singapore and is to a fault renowned for its exceptional seafood offerings of Drunken Prawns along with various types of uncooked seafood. Moreover, the BBQ Golden phoenix fish, Crispy Duck along with the signature dishes such as Golden Stripe Lobster were few of the most well-liked dishes of Long Beach during the 1980s followed by hearthstone Speciality Prawn and other seafood items during the period of 1990s. The study intends to discuss the different information sources of analyzing the business environment of the food & beverage industry as well as situational analysis of Long Beach Restaurant to guide its strategic decision processes. Moreover, the paper will also include the 4Ps of the marketing mix and hard-hitting market segmentation initiatives for Long Beach in the competitive restaurant business. In addition, the brand management of major products along with the effective strategies of product lifecycle has also been considered in the study. Food chains or restaurants serving food and beverages to the customers entail certain strengths, weaknesses, opportunities, and threats. Furthermore, these factors would be analyzed with the help of a SWOT analysis. Strengths of a restaurant are sup posed to be those factors through which they attract customers and satisfy their respective demands related to food and beverages along with ensuring profit maximization. The foremost strength of the restaurant i.e. Long Beach is its kitchen which is usually managed by highly proficient chefs. Furthermore, the chefs also conduct brainstorming activities in order to innovate and introduce new dishes.

Rumi Essay Example | Topics and Well Written Essays - 2000 words

Rumi - Essay ExampleRumis influence is to be counted on religion in general as Rumis mysticism can be applied to the notion of God and human soul in close to of the religions of the world. The mystic tradition itself does not adhere to any bursticular institutional and formal features of a religious system. Though mystic traditions differs from each other ground on various features of the notion of God and the relationship of human beings with God, these traditions are stitched together with the thread of spirituality of human being. In the same manner, Rumi likewise defies the materialistic and the traditional institutional approach of Islam and stresses on the fact that the ascendance to God is only possible through spirituality and devotion to God. In this opine Rumis Sufism often resembles to Dante and Whitman.In the mystic tradition of Islam Rumis concept of love is the most influential aspect that tends to validate Sufism as an essential part of Islamic theology, in Chitti cks view the Sufi concept of love is to be characterized as gnosis in other words, wisdom made up of familiarity and sanctity (Chittick 18). Rumi asserts that man is essentially a theomorphic being, a being created in the image of God and therefore as possessing the three basic qualities of intelligence, free-will and speech (Chittick 7). here(predicate) the intelligence of a human being reveals the existence of God before him and free-will enables to take the initiatives to be united with God. Finally Speech provides a man with the representation to bridge the illusory gap between man and God. In Rumis Sufi doctrine, human speech that serves as the means towards the intimacy of God appears in the form of prayer or invocation. A man can transcend himself to a state -where he feels the presence of God as a true being- though spiritual realization. Therefore attainment of metaphysical knowledge as Chittick says in

Strategic Management Accounting Essay Example | Topics and Well Written Essays - 3000 words - 5

Strategic Management Accounting - Essay Examplerocuring cheaper resources can enable a company to keep product be low, thereby helping either in generating higher profit margins, or lowering selling prices and increase the companys competitive edge in the market (Lister, 2014 Caplan, 2014). Some of the types of product costing methods areStandard costing is the conventional method of costing used by most of the companies today. In this method, a company computes the product cost by forecasting the prospective expenditures that the company is going to incur based on expenditures in the previous fiscal and arrive ats the last(a) price of its products after forecasting future demand of its products. In short, it is a retrospective process that tries to create benchmarks for future cost of production based on its past costs of production. There are 3 components of standard costing cost of raw materials, cost of labour and overhead expenditures. These three costs are combined and usin g the targeted value of production, the company determines the cost of each unit of the product. Standard cost can be defined as the budgeted cost of a unit of outputThe prime benefit of standard costing method is the simplicity of this method. It helps in setting a target cost of production by benchmarking the costs of each factor of production. Creating cost benchmarks using this process is beneficial to the overall cost budgeting of the company. Also, it enables a company to create target revenue levels that it should derive from the sale of each unit of its products. However, standard costing method does not provide the platform for a company to analyse the individual cost factors in details. Also, actual costs incurred by a company for producing its goods during a particular fiscal year may be significantly more than the standard costs of production estimated, due to various real-time factors such as inflation, availability of raw materials and price increments by suppliers. Du e to this, the standard costing method is

Dissatisfaction of employees in organization Assignment

Dissatisfaction of employees in organization - Assignment ExampleHowever, every employee has certain expectations from the compevery for, which they contain their services. An employee craves for variable returns for his/her services being rendered to the organisation. A dis-satisfied employee may face variable amount of problems, which may result in decline of the productivity of the employees that will drastically affect the overall performance of an organisation (Anderson, 2011). Effective leadership quality and application of advanced procedures will ensure in directing the employees to the attainment of pipeline objectives. In this context, dis-satisfaction among the employees arises due to ineffective management systems prevailing within the organisations. The paper intends to discuss about the problem prevailing within the organisation mentioned in the fictitious character study. The study also lays a dis-satisfaction amidst the employees and its adverse effects on producti vity. In this respect, the current issues that are creating various factors of indifferences of a chosen organisational situation will be analysed upon. And based on the analysis, effective measures for curbing out the issues to improve the organisational situation will be determined thereon. ... An in depth analysis provides a clearer design of that presented the aspects of inequalities within the organisation. This aspect seemed to take a negative turn within the entire organisation. It was learned that all the employees who were working within the organisation were not tough in an equal manner. It has been affirmed form the case scenario that the employees who dedicatedly invested their time and effort in meeting up the business requirements were not given equal treatments, benefits and perks as compared to another(prenominal) employees. This created a dis-satisfaction among the employees, which affected the productivity of the organisation. According to the brief scenario, br oader benefits comprised of different opportunities pertaining to learning of multiple languages. The other benefits included proper motivation, opportunities pertaining to receiving scholarships, different forms of training among other beneficial factors. On the other hand, the scenario was totally different. The other bunch of employees who seem to work very hard for the sake of the organisation did not received any returns from the organisations end. It seemed that all of efforts were simply getting wasted as there was no one to recognise their hard work. And these aspects ultimately lead to dissatisfaction among the employees as they were not receiving any kind of benefits or motivational support. The medical hospital mainly dealt with patients who suffered serious issues pertaining to addiction. In the addiction section of the particular organisation/ psychological hospital, there were three types of staffs that mainly consisted of doctors, psychologists and nurses. It was aro und 100 employees who served in that particular section of the

Policy Analysis and Rationality Research Paper Example | Topics and Well Written Essays - 2250 words

Policy Analysis and Rationality - Research Paper ExampleIt is a plan of motion that aims for desired outcomes. A policy is a set of decisions, which is oriented towards a long-term purpose or to a particular problem. Under ideal conditions, the political apparatus is transparent, open, accessible, and amenable to change. However, often policy implementation reveals a wide gap between what is intended, and what actually the outcomes are. Public policy has two theoretical typologies one, evidence-based faculty member inquiry and the other, practicality based institutional and professional experience. Pure research yields us the theoretical companionship of what flora institutional experience yields us the knowledge of what works in practicality The challenge for academics is to produce policy-relevant knowledge that can be practically applied in the field. The focus of activity in the institutional and professional land is better management of learning and knowledge within gove rnment departments and agencies.Institutions help to develop systems, which can facilitate better management of learning and enhance knowledge within government departments and agencies (Parsons, 2002). The policy is the administrative framework and mechanism to reach the desired outcomes. Policy decisions lead to outcomes that seek to change things for the better.Broadly and flexible, policy fashioning is a participatory process involving the governments, the people represented by pressure groups and unions, and the media (Althaus, Bridgman, & Davis, 2008). Decisions thus made spell the course of action and guide the present as well as future decisions.The science of policy is pivoted around knowledge, policy-making, and power (Parsons, 2002). Policymaking necessarily consists of three successive stages of agenda setting, option formulation, and implementation. Yet, another stage of observe the outcomes and accordingly making directional changes can be added to it.

Evaluate this statement in light of relevant case law and doctrine of Essay

Evaluate this statement in light of relevant case law and doctrine of promissory estoppel - Essay ExampleThus, whenever it is established that there was an end to pretend a legal contract, the parties involved in the creation of the tendency are prevented from rescinding the contract, through the doctrine of estoppels2. The substance of a contract is the intention that the individuals had when they were establishing the contractual agreement. Therefore under the law, an agreement is only legally enforceable, if the parties are deemed by the court to have intended to establish it1. While the element of consideration is inbred for a legal establishment of a contract, the intention to establish such a contract overrides the substance of consideration, since where the court can determine that the parties involved in the establishment of a contractual agreement had the intention to do so, and then the presumed consideration is as good as agreed. While the intention to create a legal r elation between parties may not have been stated explicitly, it is the circumstances and the conditions surrounding the establishment of the agreement that are inferred, to establish whether such an intention existed2. To establish the existence of an intention to create legal relations, two principles always come into play. First, the principle of the reasonable man test, must apply. This principle seeks to determine whether, attached the circumstances under which the parties to an agreement were while establishing it, a reasonable man can find there was or there was no intention to create a legally cover version agreement3. The second principle is the principle of two presumptions, which presumes differently when considering the intentions of an agreement, depending on whether the agreement is a mercenary agreement or a social agreement. Nevertheless, the differentiation in the nature of the agreement, when it comes to the presumption of an intention to create a legally binding contract, has a predetermined arrange. The conditions applicable for a commercial agreement in relation to the principle of intention to create a legal contract are different when it comes to social and domestic agreements4. The predetermined position for a business transaction or any commercial agreement is that there is always an intention to create a legal relation. On the some otherwise hand, the predetermined position for the domestic and social contract is that there is no intention to create legal relations, unless proved otherwise. Therefore, for a business transaction, the person deprivation to rescind the contract has to prove to the courts that the circumstances and conditions under which the agreement was entered into, do not qualify to establish a legal and binding obligation. On the other hand, for a social or domestic agreement, the parties involved must prove to the courts that there was indeed a need to establish a legally binding contract between the parties ( Mulcahy and Tillotson 97). This presumption was demonstrated in the case of Balfour v Balfour 19193 2 KB 571, where Mr. Balfour lived in a different estate with Mrs. Balfour, who could not amount of money him due to her medical condition. Therefore, Mr. Balfour promised to be remitting $30 to his wife every month, but later default on the remittance. Consequently, Mrs. Balfour sought to enforce the agreement through a court of law, on the premise that there was a legally binding

Theoretical concepts of Risk Management in relation to projects Coursework

Theoretical concepts of Risk Management in relation to projects - Coursework ExampleThus, the study is focused on presenting a view on endangerment focus. Objectives of the Study The risk management is necessary to be able to survive and plan the different problems and trials facing the organisations. The study is aimed to review the theoretical concepts of risk management specifically related to projects and practical implementation of strategies, plans and procedures. In addition, relevant corporate governance aspects of organisations are also included. Included in the specific topics covered in the research are the key challenges and applications in risk management, risks associated in research and development, risks in new product development, change management, technology transfer, and system integration of technology and the manpower. The needs for team working skills appropriate to risk management and the methods for formulating risk management strategies such as project r isk models, migration, and contingency plans for appropriate action. reach of the Study Risk is the combination of the probability of an event and the consequences which bottom of the inning either be beneficial or detrimental to the organisation or particular project. cod to the implications of the risks involved, the need to prepare for the risks is requirement (Institute of Risk Management, 2002, p.2). Risks are inevitable in any type of activities, projects or organisational operation, thus, methods and techniques in recognising, resolving and working the risk as opportunities and chances of growth and excellence are being established (Loosemore and Raftery, 2006, p.1). One example of risks considered is in the safety field wherein the main concentration is the preparation for the negative risks to be able to ensure safety (Institute of Risk Management, 2002, p.2). The risks can affect different aspects of an organisation or project including physical, monetary, cultural, an d social dimensions (Loosemore and Raftery, 2006, p.1). In addition to the complex personal effects of risk that serves as stimulus for action undertaken by organisations, risk can either serve as threat or opportunity which lead to essential benefits such as exploits more opportunities, enables trade-offs, increases the chances of success, sustains creative exploration and innovation, increases efficiency, and promotes motivation within teams (Hillson, 2009, p.9). There are different types of key risks that can affect risk management. These can be classified into the external and internal factors that are categorised as financial risks, strategic risks, operational risks and hazard risks. External financial risks are collected of factors related to interest rates, foreign exchange, and credit. External strategic risks include competition, customer or stakeholder changes, industry changes, customer or stakeholder demand, and M & A integration, which is also an internally driven ris k. External operational risks include factor such as regulations, culture, board composition, and the recruitment and supply chain which are also considered as internally driven risk factors. Contracts, natural events, suppliers, and factors related to the environment are classified as the externally driven hazard risks. Other types of external hazard risks are the public access, employees, properties, product and services which are also classified as internally

Scrapbook Essay Example | Topics and Well Written Essays - 2500 words

Scrapbook - Essay ExampleFurther, the local anesthetic leaders specifically serve the local residents. I am currently eligible to vote for the elective officers of my 13th District. My district is strategically located in N.Y. City. Likewise, I am currently a full pledged registered voter of my very populous New York City 13th district. My district is classified as the congressional district. Consequently, the residents vote for the person who is the best(p) qualified to settle us in the United States House of Representatives. As far as the semipolitical party is concerned, I have registered under the political party that espouses my political and social aspirations, the Democratic political party. Our current United States President is Democrat B. Obama.In terms of union membership, I am at once not a member of any union. Since I am not a member of any union, it logically follows that I am not an active agent member of any union group. In terms of the voting experience, I did n ot vote in any of the prior elections in my 13th district. However, I am very excited to vote for the first time in the next elections.Further, my citys 13th district has a unique postal address My citys postal zip code is 10040. My district includes the Upper portion of Manhattan. My district includes the west part of the Bronx community. Several political figures represent my 13th district (N. Y. City) in the Senate and the House of Representatives.New York City is now Ebola free. Ebola is a deadly incurable ailment. The last Ebola patient, Dr. C. Spencer survived the Ebola infection. The story showed that the Ebola virus can be cured. In N.Y. Citys Bellevue Hospital, Dr. Spencer was literally cured from his Guinea trips infection. Dr. Spencer arrived in New Guinea to help alleviate the sufferings of the Ebola virus patients. The intelligence operation article delved on the hot issue that the untreatable ebola virus may wipe out the N.Y.

Defintion essay on leisure time Example | Topics and Well Written Essays - 750 words

Defintion on vacant clock time - Essay Exampledissertation statement Do sp atomic number 18 time or leisure time varies among countries and individuals or not.Leisure time and children The time spent by children for leisure time activities varies depending upon factors like economic condition, culture etc. In America and Europe, children are far ahead in spending their leisure time. Compared to North Americans, East Asians are far behind in spending their leisure time. But children in European countries are above North Americans and below East Asians in leisure time usage. But when one considers elders, the senior citizens get more leisure time and engage in different types of activities. The middle aged people do not get sufficient time to engage in leisure time activities. When one considers the younger generation, they get enough time to engage in leisure time activities. The leisure time activities of children include games, sports, cultural dealings amusement and community ser vice. In the middle-childhood, they indulge in computer usage, watching television, wile activities, sports, reading, church activities, housework, shopping etc. In the journal article The Benefits of Adult Piano Study as Self-Reported by Selected Adult Piano Students from the ERIC academic database, hammer J Jutras makes clear that Findings suggest that savants are interested in technical improvement, but they also place high value on the frolic and self-growth (Peter 1) student community shows much interest in wise usage of their leisure time. For instance, when they involve in playing piano, they does not consider it as mere respectment but they also consider the technical improvement and self-growth. So, one can see that children are in fond of leisure time and really enjoy the same. But the adults engage in team sports like soccer, volleyball, basket ball etc, and women spend time for

Human Services Theory Design and Specification Essay

Human Services Theory Design and Specification - Essay usageThe cosmopolitan structure of todays society has also put great shove on society and specially the young minds who are bombarded with a plethora of pressures through media, family circumstances and multifarious social patterns prevalent in the society. No wonder that their young minds fail to cope up with this enormous pressure and the modern medical fraternity looks at shortcuts to solve the problem at one go.My design to overcome this problem will be to create an surround and facility for such children where they are brought in contact with nature and protect them completely from the diversions and pressures brought on by the onslaught of technology. Such facilities can be positive in form of institutions which are ideally located in rural areas which abound with natural beauty and balance. The children need to be reared as young saplings and program line needs to be delivered by imbibition rather than by forcing a pre scribed curriculum on them. The facility needs the capability to house, feed and advance the children in a non polluted and healthy environment. The major problem with todays parenting is the preoccupation of both in their own jobs and responsibilities with the child left at the mercy of either baby sitters or nursery schools and crches where they are left at the mercy of mechanical employees. Children are exposed to too practically television which keeps them hypnotized to a screen. No wonder they are found wanting in learning the simplest of skills which the children in the pre TV era did automatically. Increased stylised mobility in cars and other means of transportation has made them forget walking and running. This leads to the piling up of certain neurotransmitters in the brain which otherwise would have been correspond and balanced due to physical activity.The facility I envisage in the form of special

Girls do better than boys at school but the situation changed in Essay

Girls do better than boys at school but the situation changed in career patterns of females today - Essay ExampleIn todays world women contribute as much as men in the workplace with their ability, motivation and intelligence. They have proved themselves with their capabilities, knowledge, skills and competence. With an equal talent bank, positive erudition and personality todays women are in the forefront of globalization. As we can see 35% of US lawyers are women, 5% are partners in law firms. 9% of judges, 10% of company directors, 10% of top police officers in UK are women. (Melanie Nolan. Questia Journal Article).From the educational institutions to the media, to the government services, feminism decides the issues, sets the policies, and intimidates rising opponents into strained silence. In the beginning of the new millennium, female employment continues to be on the increase and there are now nearly 11.5 million working women in France compared with 6.5 million in 1960. And this is not peculiar to France alone the same phenomenon can be found all over Europe. The feminization of the workforce is progressively on the raise, whilst male employment is static or on the decline.Unemployment basically is determined by womens working conditions and terms of employment. Women are no longer a reserve. The traditional outlook about women being homemakers must therefore suggest legitimizing every kind of inequality. Unemployment being rampant in todays world this has in no way affected womens determination to stay on the job market.The term equality has evolved continuously to refer to equity, discrimination, and so forth all of which refer to the present situation of men and women. Despite womens success at all levels, there is still a lot of sexuality segregation due to which women with equal qualification and experience find it more difficult to get a suitable job in a qualify field. This is however changing gradually

Production, Costs and Profits Essay Example | Topics and Well Written Essays - 1000 words

Production, Costs and Profits - Essay ExampleHowever, after a certain direct of output the marginal revenue product of labor starts diminishing with each gainal unit of labor/ bestower. This means with each additional worker, although the output is increasing, save at a decreasing rate, i.e., negative marginal returns. If this continues, there might come a point at which output actually starts falling with addition of variable itemor labor. Under such, if the capital has reached its limit/full capacity, the manager of the restaurant should consider adding a new grill and French fry tool as adding workers will only add to the costs and will not solve the problem (Rittenberg & Tregarthen, 2009, Chapter 8). Q 2 Marginal Decision Rule The marginal finding rule says that the optimal point is the one in which the marginal utility of the next unit is equal to its marginal cost. This rule was applied in this eccentric person when deciding how much labor and capital to theatrical role . Initially, the industries operating in the maquiladoras were very labor incentive and only about 9% skilled labor was require to operate the existing setup. But then as the industry became more capital intensive, then more skilled labor were required and the percentage increase to 12% (Lucinda, 2001). Benefits Although the capital and skilled labor were increasing in the Maquiladoras, but proper training was being given to them so that they can do the work properly and the marginal product rises instead of declining. Maquiladoras have benefitted US a lot. It has increased the business in the border areas. Moreover, it has created jobs for the people. Many manufacturers have also re situated in these areas. Due to this, the areas which were facing double digit unemployment have now generated enough jobs to reduce this unemployment. Moreover, the infrastructure has also developed in the areas where Maquiladoras are located in the US (Lucinda, 2001). Q.3 A generic drug company is one that produces drugs that are identical in essence (not literally) to branded drugs in dosage, strength, quality, intended use and performance characteristics. The chemical normaltion is also similar and the name is often kept after the chemical name for marketing without much advertising. The generic drug industry, though still highly regulated, was given some relaxations under the Drug Competition and Patent Term Restoration Act of 1984 after which the industry boomed. The fact that the generic drug companies do not have to invest much on the research and development as compared to branded drug companies is the single about important factor for the success of these companies. For any drug company, R & D is a huge investment that it makes in order to keep coming up with new and better drugs for the healthcare industry and forms a meaning(a) part of the overall manufacturing and marketing of a particular drug. Thus, the companies that simply take the chemical formula of brand ed drugs without investing on R & D themselves save on their costs and are able to sell the drug at a significant discount from the price of an identical branded drug. Thus, a cheaper drug with similar properties will obviously sell more. Secondly, with generic drug companies allowed to make identical drugs, the patents are unable to protect branded drug comp

Organizing Function of Management Essay Example for Free

Organizing Function of worry EssayThe purpose of this paper will be to evaluate the organizing function of management. The organizing function of management develops internal organisational structure. A key role of the organizing function is to address how good deal interact in various business environments. Management uses organizing activities to allocate resources, define responsibility, establish expectations, and sort employees. At high-tech firms such as Google that rely on employee skills, knowledge, and creativity to remain competitive, the importance of people is evident as well (Bate Snell, 1, 2009). Human Resources Management at GoogleHuman resources management is a formal system used to manage people in a business environment (Bate Snell, 2009). Human heavy(p) is a source of competitive advantage that is irreplaceable. accord to Bate Snell, human race resource planning occurs in three stages planning, programming, and evaluating (2009). Perfecting the art o f human resources management cigaret provide strategic value to organisational performance. The Google Company has secured its place as one of the worlds leading employers.Goggles strategy for effective human resources management is providing employees with unparalleled benefits, perks, and opportunities. Lazlo Bock, Googles vice president of people operations states guiltlessdom, curiosity and highly trained employees has forged Googles success (HR Focus, 2008). Planning requires Google to call future job trends based market fluctuations and company growth. In 2005, Google was hiring about 10 people a day, adding to a workforce of more than 5,000 (Lohr, 2005). Currently, Google employs approximately 20, 000 people with various backgrounds and skills. Closely monitoring economic trends and labor supply forecast allows the company to manage all available resources. The following rules of engagement with employees, outline by Lazlo Bock, have contributed to Goggles effective human resources management.* Hire learners. They are inquisitive, and when they fail, they will ask how they can do better. * unwrap people the tools and resources to succeed then allow them. * Work on small projects in small teams.* Keep structures flat. Especially as the company gets big, information needs to flow up. * Discuss everything you can publicly. * Give performance-driven raises. This is helpful in controlling turnover and enhancing retention. * Reward success, dont penalize failure. If you dont fail, youre not doing your job well. Quarterly goals are set and performance evaluations are based on these the company aims for a 70% success rate.Technology at Google Google was founded on the principle of organizing the worlds information and make it universally accessible and useful (Google, 2009). The company accepted began as a search engine provider. The company quickly expanded products and services to include software, e-mail service, advertising platforms, desktop product s, mobile devices, and mapping tools. Googles list of services and products are too extensive and increasingly expanding.Googles success can be attribute to the companys expansion of scientific services. Google recent advancement has been the development of a new operating(a) system, Chrome, designed to rival its biggest competitors. Unlike Windows, Chrome OS is an open-source project like the Linux operating system thats popular with techies, which means outside software developers are welcome to work on it (Graham, 7, 2009). The release of Chrome OS as a free open source operating system creates competition with Microsofts Windows. Google AssetsGoogles office to control the search engine markets has allowed the company to prosper from advertising campaigns. According to Schonfeld, of the 137 billion estimated total searches performed in the U.S. last year, 85 billion were done on Google nearly 90 percent of all the growth in search volume was also captured by Google (2008). Goog les profits should spike as the country climbs out of box because the company has weeded out a lot of frivolous expenses during the recession (Liedtke Girard, 2009). Google went public at $85 dollars a share 2004 current estimates place Google shares at $430 a share (Liedtke Girard, 2009). The statistics indicated that Google has effectively organized companies assets during difficult economic time. terminationHuman resources management and technology play a crucial in business success. Google has perfected work environments that keep employees happy and provides the necessary resources to remain competitive as a company. David MacDonald, who joined Google as an account manager in October 2001, says, It wasnt groundbreaking search engines had been around for years but it had a different get and was all about the people (Smith, 6, 2008).Google remains one of the worlds leading companies engrossed in the technological revolution. Much of the organizations success arises from Goo gles ability to venture into multiple applications. Google refuses to rely on the companys search engine capabilities to sustain growth. The ability to adapt to economic demands and competition has facilitated Googles organizational structure.

The Role of Project Manager Essay Example for Free

The Role of Project Manager EssayNowadays, with the development of stomach way, brook success has been defined clearly. A definition of object success from Lock is that if the ramble finish on time, within budget and in good quality, the regard is considered as a productive project (Lock, 2007). However, our understanding about the role of project coach is unclear. Different mountain hold various viewpoints about it. According to Lewis, tribe have a vague understanding of what is the role of project double-decker, because a majority of project managers are promoted from other jobs such as engineers or technologists and so on (Lewis, 2007). more or less individuals think that the role of the project manager is to command and tally. Is it enough for a project manager who is as a single point of responsibility (Burke, 2007) to manager a project? Definitely, the answer is no. How much authority do project managers exactly have? Firstly, let us about the job of project ma nagers and their authority. Being a project manager is a difficult task, because the responsibility of them is heavy, but they are just given small authority.Kerzner utter that in ordinary organizations, it is a common phenomenon that project managers request permissions to control corporation resources from top management. Additionally, the relationship between project manager and declension manager is more care a copartner relationship rather than a rank relationship. In some way, project manager services for the line manager, because line manager hold the uses secures of company resources. Project manager, therefore, have no capital to control and command line manager.In most cases, when some issues occur or some decisions are hold for determining, project managers negotiate with line manager rather than control and command. (Kerzner, 2001, p. 9) From the position of project manager in organizations and the relationship between project manager and line manager, we can see that even thought as single point of responsibility, project manager has limited authority, which means that the role of project manager is to command and control is inadequate. Actually, Project managers do need to command and control.As I stated above, project manager is responsible for the project, which means that a project manager needs to control the project process for obtaining a successful completion of the project as well as to command the stakeholders to follow the right path to realize the project objective. But it is important to emphasize that command and controlis a purpose, not a process. Just like Bull verbalise that there is essential difference between a dictator and a leader, a dictator gives command to people for doing something, but a leader inspires people to let them want to do things.The role of project manager should be a leader, not a dictator (Bull, 2010). Lewis also thought that the biggest part of project managers job is dealing with people. Even thoug h project manager has quite little authority, it is not zero (Lewis 2010). Therefore, for project managers, the biggest challenge should be how to your limited authority effectively. To optimize the use of the authority, project managers need to build their leadership.Instead of using your authority to build your leadership, project managers should use their people skill which involves personality, management skill and communication skill. (Lewis, 2007, p. 27) So, command and controlis a purpose, not a process. Which means that project manager should be a leader, not a dictator. More important thing than command and control As Lewis said that project managers biggest part of job is to deal with people, so a role of project manager should be communication coordinator (Lewis, 2007).According to Jha, 90 percent of project managers working hours are occupied by communication time, so it is obvious that it is of the essence(p) for project managers to have a good communication skill (Jh a, 2010). More importantly, a project managers communication skill strongly stupor on the outcome of the project. Verma emphasized that during a project life cycle, communication problems should be paid close attention, because such communication problems may create conflicts, disagreement, and misunderstandings. galore(postnominal) projects failure is due to those communication problems.Therefore, it is a total disaster for a project which has a project manager with a poor communication skill. impelling communication can create good relationship, trust and motivation which can help project managers to obtain supports from different individuals in the project. From this standpoint, because of the importance of communication in the project environment, a project manager role should be identified as a communication coordinator which requires a good communication skill (Verma, 1996). former(a) role of project manager The job of project manager is not an easy one(a).It is not just s imply to command and control. Just as Kerzner said in his book, Planning is a primary part of project managers job, a good project plan enables the whole project to operate unblemishedly. In arrangement to do this, a project manager should have a good management skill which involves risk management, cost management, time management and quality management. However, perfect project plans are rare, because there are many uncertainties during a project life cycle (Kerzner 2001). In this point, the role of project manager should be a plan agency.Although project managers have no right to control the company resources, they must plan them in order to accomplish the ultimate success of the project. cobblers last As single point of responsibility (Burke, 2007), project managers shoulder heavy burdens. Project managers need to control the process of project and command the involved people such as functional employees for meeting the projects objective. However, the authority of project ma nagers is quite limited, so in most cases, project managers need to ask for permissions from top management to control the resources, and consult with line mangers to make a decision.Because of a lack of authority, having a good communication skill is crucial for project managers. One the one hand, it can create good relationship between project managers and other stakeholders. On the other hand, it is a key for project managers to become a leader. Moreover, project managers job is not easy. Planning is a hard and important part of the job. As a result, some people think that the role of manager is to control and command is inappropriate.

African American vs. Caucasian Americans Essay Example for Free

African American vs. Caucasian Americans EssayAt first glance some people might consider this paper to be on the racial side, however it was all written by observations made. There are many differences between African Americans and Caucasians, some people dont see the differences because of ignorance . You must ascertain the paper with an open mind and meditate none of this to heart. African American and Caucasians function differently in public surroundings. When you see a young African American you usually see them in groups of four of more. However, when one of them gets into a disagreement five to ten more show up in their defense.They are a very close knit group of individuals. I have also noticed that when you see a young African American paseo around they are usually singing, talking very loud or running around. Also when they are in groups they are very loud and take over the area that they occupy. On the other hand when you see Caucasians they are rarely in groups o f three or more. To top it off when someone in one of their groups gets in trouble the rest of the group is nowhere to be found. Most times when you see young Caucasian people in a group they are for the most part within a normal speaking level.These two groups tend to act differently in the public overdue to their cultural differences. There are a number of differences between the churches of African Americans and Caucasians. At most typical African American churches there are no true sermons. The African American churches tend to do more entertaining rather than teaching. They also do a great deal of singing and spring involved in there praising of God. They emphasize fellowship in their churches especially after church when they all gather and close the celebration with a meal together.However at a typical Caucasian church there are a few differences. To start it off when you first liberty chit in you get a program detailing what will be happening through the service. They ten d to structure the whole service around a sermon or story. The service every week is very predictable as to what will happen. The Caucasian churches are more there to teach the shipway of the lord as they have interpreted it. Although not all the African American and Caucasian churches are along this line a majority of the master(prenominal) stream ones are.

Analysis of Australia and New Zealand Sustainability

Analysis of Australia and New Zealand SustainabilityIn the recent years, following increase societal urges for responsible practices, involvement of the community, accountability, demand for more transp arncy, better working standards, contained GHGs emissions, and multiple other(a) environmental and social elements (Ioannis Ioannou and George Serafeim, 2014, p.1) has given rise to a festering demand from stakeholders for corporate organisations to produce sustainable pieces. Sustainable reporting as stated in the GRI 101 foundation is an organizations practice of reporting publicly on its economic, environmental, and/or social concerns, and hence its contributions positive or negative towards the goal of sustainable development (2016, p. 3). This report aims at evaluating various sustainability reporting tools and assess their impacts indoors the Australian context.Sustainability cloth give the axe be described as a set of guidelines put together to assist organisations pro ducing a sustainability report with emphasis on a businesss material aspects, while focusing on the selection of the boundaries of the report. Above every(prenominal), the model highlights transparent reporting writing formats by providing technically-reviewed content and disclosure requirements (A GRI report is, 2017). These frameworks usually instigate a synoptic awareness risks and environmental impacts as well as opportunities/innovations. They additionally push for transparency regarding management strategies and quantifiable actions. They are astute about targeting areas that will have consequential impacts that ultimately translate to value for stakeholders (Some 227 members, 2016)For the purpose of this essay, the 2016 sustainability report of The Australian and New Zealand Banking Group has been studied. The report has been generated with the serve of various sustainability frameworks, however there are three major frameworks which are being considered namely DJSI (Dow J ones Sustainability Index), CDP (Carbon Disclosure Project) and GRI (Global coverage Initiative).The DJSI is a widely used sustainability framework which has some of the most advanced ESG index solutions put at the disposal to the asset management industry through an unprecedented set of criteria for gathering, analyzing, quantifying, and distributing ESG data. It basically consists of industries specific questionnaires featuring 80-120 questions aligned with the companies financially relevant economic, environmental and social factors that accompanies the conventional financial analysis. A major part of the corporate sustainability assessment is the Media and Stakeholder Analysis (MSA) which audits publicly open information and assesses whether the companies management systems are translating into performance (The RobecoSAM Corporate, 2016).The CDP framework is a tool for decision makers for them to capitalize on opportunities and manage risks via their environmental performance s (We understand that, 2017).The CDP overlaps with other framework in terms of its approach through sending out questionnaires to businesses in the denomination of the investors backing the initiative, the Carbon Disclosure Project amasses information on the companies environmental activities such as the monitoring and reduction of carbon emissions. This information accommodates the investors to make apprised, climate risk-related decisions in their investment process. Predicated on the data it has amassed, the CDP withal publishes in-depth analyses on sundry(prenominal) environmental subjects every year, covering a wide range of geographical regions (Samuel O. Idowu, 2013)The GRI describe Framework is meant to be a framework accepted by all organization for reporting on their economic, environmental, and social performance, regardless their size, sector, or location. It takes into consideration the practical issues faced by various organizations ranging ones having local operatio ns to ones dispersing their operations internationally. The GRI Reporting Framework contains general as well as sector-specific content that has been agreed by multitude of stakeholders globally to be applied generally for reporting an organizations sustainability performance. The Sustainability Reporting Guidelines, now standards in the GRI are made up of principles for which define report content and ensure the quality of reported information. It also includes Standard Disclosures consisting of Performance Indicators and other disclosure items and guidance on specific technical topics in reporting (Sustainability Reporting Guidelines, 2016, p.3).CDP shows a framework for firms to measure and disclose their Greenhouse Gas (GHG), water, and hang on chain performance. While the prime objective of CDP is climate change mitigation and protection of natural resources. GRI and DJSI, on the other hand, focus on the economic, environmental, and social impact of an organizations material activities on its stakeholders. The CDP and GRI frameworks are available to the public but for data to be submitted to DJSI, companies must be invited and the results of the analysis are not available in the public domain. (Mark Sellberg, 25 Nov 2015)These frameworks also target different audiences. While CDP and DJSI target investors as their main audience. The GRI reports primary stakeholder are based upon the material issues for the company and typically include shareholders, employees, suppliers, customers, regulators, NGOs, and local communities.In Australia sustainability reporting is voluntary. Companies choosing to do so in order to inform non-shareholder stakeholders about the companys performance with regards to the three main pillars of sustainability and setting up strategies for improve their impacts while disclosing to all stakeholders how a company is dealing with material non-financial and financial risks.According to Certified Practicing Accountants Australias (CPA Australia) 2004-2007 report Sustainability, Practice, Performance and Potential, there exists a grueling correlation relating sustainability reporting and low probability of corporate distress. This relationship may also indicate the producing sustainability reports are proactive versus more prominent risks to their business and can prepare long term and integrated approach to risk benefitting both shareholders and stakeholdersTo address the diverse needs of Australias business community, one prime principle of sustainability was set to be flexibility so that listed entities could first consider and then disclose sustainability or non-financial information that is pertinent to the (Ian Matheson, 2012, p.2)The ASX Corporate brass section Councils Principles of Good Corporate Governance and Best Practice Recommendations views are that if the size, structure and operations of organisations differ hence flexibility must be allowed in the structures adopted to maximise individual perfo rmance. til now though, flexibility is granted, organisations should be accountable to investors for their alternative which is the if not, why not obligation.On the other hand, multiple submitters believe that there is a need for compulsory sustainability disclosures provide stakeholders with assurance that companies are doing business accountably and transparently so that players who currently ignore CSR come up to the standard, even if it is a minimum, as it will provide governance something against which they can hold them to account. (Rod Masson, 2012, p.42)Finally, in that sense it can be seen from the ANZ banking group sustainability report that the organization has chosen a combination of sustainability framework so as to meet answer the expectations of their different stakeholders and at the same time identify areas to improve their operational or management activities, start out better managerial strategies for their non-financial risks, find new markets or business opp ortunities and measure their performance against their competitors. (ANZ, Corporate Sustainability Review 2016)

Calculation Of Traditional Costing Method Accounting Essay

Calculation Of Traditional Costing Method Accounting EssayThe intention of doing this Cost Accounting Assignment is to understand how to do a proper calculation of tralatitious costing method and the Activity-establish Costing. It is important to support this basic behave to parade us in the experience of doing this calculation age we ar studying other topic. Through the process of calculation of both methods, I have done by given the history of both method, the interpretation of both method, and the explanation of both methods. Other than that, I also have given the differences of the traditionalistic costing method and legal action- standstilld costing. I also have given the advantages and disadvantages of both methods. This calculation is for understand total get ahead of ScooterDrivers fruit. And discuss the implication of activity-based costing for the charteror. circuit card OF CONTENTPAGE NO.1.EXECUTIVE SUMMARY12.QUESTION 1Calculation total profitAbsorption costin gActivity-based costing handleEvaluate assimilation costing and activity-based costingImplication of activity-based costing3-44-56-1212-143.QUESTION 215-244.REFERENCES25-26QUESTION 1Calculate the total profit on for to to each one one one ScooterDrivers three eccentrics of harvest-festival using each of the fol clinical depressioning methods to attri scarcelye overheadsAbsorption costingOAR = Budgeted performance overheadBudgeted activity levelOAR = RM2,four hundred 000+RM6,000 000+RM3,600 000200 000 + 220 000 + 80 000(direct churn hours)= RM12, 000 000500 000(direct labour hours)= RM 24 per direct labour hoursProduct cost per social unitRisingStar(RM) RoadRider(RM) FireRoll(RM)Direct material 400 600 900Direct labour (RM5-100hrs) 500 (RM5-137.5hrs) 687.50 (RM5-200hrs)1000 primordial cost 900 1287.50 1900(+)Production (RM24-100) 2400 (RM24-137.5hrs)3300 (RM24-200hrs) 4800OverheadProduction cost per unit 3300 4587.50 6700ProfitRisingStar(RM) RoadRider(RM) FireRoll(RM) Total( RM)Selling Price per unit 4000 6000 8000(-) Production cost (3300) (4587.50) (6700)Profit per unit 700 1412.50 1300(-)Output Unit 2000 1600 400Profit 1,400 000 2,260 000 520 000 4,180 000Activity based costingOAR = Budgeted production overheadBudgeted activity levelDeliveries to retailer = RM2,400 000250 (100+80+70)= RM 9600 per deliveries to retailersSet- up be = RM 6,000 000100(35+40+25)= RM60000 per set upPurchase orders = RM 3, 600 000800(400+300+100)= RM 4500 per purchase orderProduct cost per unitRisingStar(RM) RoadRider(RM) FireRoll(RM)Direct material 400 600 900Direct labour (RM5-100hrs) 500 (RM5-137.5hrs) 687.50 (RM5-200hrs) 1000 base cost 900 1287.50 1900Production overheadDeliveries to retailers 480 480 1680 Set up costs 1050 1500 3750 Purchase order 900 843.75 1125Production cost per unit 3330 4111.25 8455ProfitRisingStar(RM) RoadRider(RM) FireRoll(RM) Total(RM)Selling Price per unit 4000 6000 8000(-) Production costs (3330) (4111.25) (8455)Profit per unit 670 1888.75 (455)(-)Output Unit 2000 1600 400Profit 1,340 000 3,022 000 (182 000) 4,180 000To ScooterDrivers directorFrom circumspection AccountantEvaluate the labour hour and the activity-based costing methods in the circumstances of ScooterDriver.ABSORPTION COSTING METHODDuring the most of the 1900s, almost all(a) in all companies subr exposeined traditional costing dodges that those do non accumulate or make known costs of activities or processes (Anderson, 1995). Traditional absorption costing methods attribute production overheads to units of prohibitedput without attempting to allocate administration, selling or distribution overheads and to a greater extent activities ar not directly related to production volume(e.g. ordering, delivery, transportation, equipment set-up, machining and administration) (Miller and Vollman, 1985).These require non-volume based cost number one woods if costs atomic number 18 to be appropriately traced and provide the motivation for the developme nt of activity based costing ( alphabet) systems(Hilton, 1994). Direct material and direct labour costs screwing be easily be traced to jobs and processes, but manufacturing overhead may bear no obvious relationship to individual units of product and assignment of overhead made through a volume-based activity base (or cost driver), attempt to ensure that products which pillow slip large amounts of overheads costs correspond with those which require large amounts of the cost driver (Sizer, 1989).The apportionment of manufacturing overhead (indirect manufacturing costs) to products on the basis of a volume metric much(prenominal)(prenominal) as direct labour hours or production machine hours(Sizer, 1989). As manufacturing becomes more than sophisticated the manufacturing overhead costs usually increase while the direct labour hours or production machine hours decrease therefore, the direct labour or machine hours are unlikely to be the root cause of the manufacturing overhead(Hil ton, 1994). start-off principle (ACTIVITY-BASED COSTING)ABC (Activity-Based Costing) arise in the 1980s from the increasing lack of relevance of traditional cost accounting methods (Weetman,2006). The traditional cost accounting methods were designed slightly 1870 1920 and in those days industry was labor intensive, there was no automation, the product variety was small and the overhead costs in companies were generally very low compared to today, from the 1960s fictional charactericularly 1980s this changed rapidly (Whitehead and Upson, 1982). For these reasons, and more, traditional cost accounting has been called everything from number 1 enemy of production and questions whether it is an asset or a financial obligation have been raised (Innes and Mitchell, 1998).ABC has been promoted by Johnson(1988), Kaplan(1988) and Cooper (1988), among others, as a means of improving the quality of forethought accounting information when traditional methods of allocation overhead costs king be misleading to the users of product cost information (Smith, 1995). Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system, while mainly used for private affaires, ABC has recently been used in public forums, much(prenominal) as those that measure government efficiency (Cooper, 1990). ABC recognizes that many signifi buttt overheads are related to activities which are independent of volume and identifies those cost drivers which consume resources to determine process and product costs (Innes and Mitchell, 1998).ABC is an alternative to traditional accounting where worry overhead (indirect costs such as lighting, heating, and grocerying) provided in the percentage of direct costs of the activities but this is not satisfactory because the both activities that gull the costs are directly push aside use very different amounts of overhead (Izhar, 1990). An industrial robot is a large scale, for example, can use the akin amount of labou r and materials as a robot. But the specific robot uses far more time (overhead) engineers from a mass production community (Johnson and Kaplan, 1987).ABC is an accounting method that allows businesses to gather data about their operating costs and they are assigned to specific activities such as planning, engineering, or manufacturing and so the activities are associated with different products or services (Jones and Dugdale, 2002). In this centering, the ABC method enables a business to decide which products, services, and resources are increasing their profitability, and which are contributing to losses (Johnson and Kaplan, 1987). Managers are thusly able to generate data to create a better budget and gain a greater overall understanding of the expenses that are inquire to keep the company running smoothly (Izhar, 1990). broadly speaking, activity-based costing is most effective when used over a long pointedness of time, as opposed to shorter-term solutions such as the t heory of constraints (Smith, 1995).ABC is a method of allocating costs to products and services (Izhar, 1990). It is generally used as a tool for planning and control and it was authentic as an approach to address problems associated with traditional cost management systems that tend to have the inability to finishedly determine actual production and service costs, or provide useful information for operating decisions (Hopper, Northcott and Scapens, 2007). With these defiencies passenger vehicles can be exposed to making decisions based on inaccurate data. The higher exposure is for companies with multiple products or services (Innes and Mitchell, 1998).DIFFERENCES BETWEEN TRADITIONAL AND ABC SYSTEMSThere is a basic philosophical difference betwixt the traditional and the ABC approaches. Traditionally sees overheads as splitting a service to cost units, the cost of which essential be charged to those units (Atrill and Laney, 2007). ABC sees overheads as being caused by activit ies, and so it is the cost units that cause the activities that must be charged with the cost cause (Drury, 2005).It is not al fashions easy to see how and why rough overheads costs have arisen (Atrill and Laney, 2007). This has traditionally made them more difficult to control that direct labour and materials costs, if, however an compendium of overheads can identify the cost drivers, question can be asked about whether the activity impulsive certain costs is requirement at all, and whether the cost justifies the benefit (Warren, pass through and Fess, 2005).Adopting ABC requires that most overheads can be analysed and the cost drivers identified (Drury, 2005). This means that it might be possible to gain much cleaner insights about the overheads costs that are caused, activity by activity, so that fairer and more accurate product costs can be identified, and costs can be controlled more effectively (Warren, Reeve and Fess, 2005).Under ABC, an overheads cost pool is establishe d for each cost driver in which all of the costs caused by that driver are placed (Atrill and Laney, 2007). All costs associated with this activity would be allocated to that cost pool and the total costs in that pool would then be allocated to output, using the cost driver identified, according to the extent to which each unit of output drove those costs (Warren, Reeve and Fess, 2005).Allocating overheads costs to cost pools, as is necessary with ABC, contrasts with the traditional approach, where the overheads are normally allocated to production departments (cost centers) (Atrill and Laney, 2007). In both cases, however, the overheads are then charged to cost units (goods or service) (Drury, 2005).With the traditional approach, overheads are apportioned to product departments (cost centers) (Dyson, 2007). Each department would then derive an overhead recovery rate, typically overheads per direct labour hour (Weetman, 2006). Overheads would then be applied to units of output accor ding to how many direct labour hours were worked on them (Abraham, Glynn, Murphy and Wilkinson, 2008).With ABC, the overheads are analysed into cost pools, with one cost pool for each cost driver (Drury, 2005). The overheads are then charged to units of output, through activity cost driver rates, and these rates are an attempt to represent the extent to which each particular cost unit is believed to cause the particular part of the overheads (Abraham, Glynn, Murphy and Wilkinson, 2008).ADVANTAGES AND DISADVANTAGES OF ABSORPTION COSTING AND ABCABSORPTION COSTINGADVANTAGESDISADVANTAGESIt assumes all the costs that poke out to the final product in some way(Atrill and Laney, 2007). This includes both direct costs and indirect costs(Atrill and Laney, 2007). Direct costs refer to the costs that can be observe directly to the product itself, such as direct materials or direct labor(Atrill and Laney, 2007). Indirect costs refer to costs which cannot be detected directly to the products a nd allocated to products, such as property taxes or factory manager wage(Atrill and Laney, 2007).A disadvantage of absorption costing involves pricing decisions(Drury, 2005). When a company has excess capacity and it considers variant business opportunities, it may deny business that would generate profits for the company(Drury, 2005). The company evaluates each business opportunity using absorption costing as its base cost(Drury, 2005). The company accepts business opportunities that provide revenue above the absorption cost and rejects business opportunities that provide revenue below the absorption cost(Drury, 2005). Some of the business that the company rejects may contribute additional profits to the company when it has excess capacity (Drury,2005).Generally accepted accounting principles (GAAP) represents the standard that most corporations pursue for financial reporting(Johnson and Kaplan, 1987). Generally accepted accounting principles need corporations to use absorption co sting for external reporting(Johnson and Kaplan, 1987). Companies that use different forms of product costing for internal analysis is still necessary to maintain a system of absorption costing to GAAP(Johnson and Kaplan, 1987). Companies that use absorption costing for all the valuable products have the advantage that the cost of the same can be used for all purposes(Johnson and Kaplan, 1987).Another disadvantage of absorption costing involves skewing the results of decisions made to discontinue business segments(Izhar, 1990). When the company uses absorption costing in the decision, the analysis includes fixed costs that leave behind remain whether the company eliminates the segment or not(Izhar, 1990).Absorption costing identify fixed costs in the cost of the product(Izhar, 1990). Because it is adapted to determine the price of the product(Izhar, 1990). Pricing based on absorption costing ensure that all costs are covered. (Izhar, 1990)Absorption costing does not help in cost c ontrol and planning and control functions(Johnson and Kaplan, 1987). It is not useful in determining the responsibility for the occurrence of cost(Johnson and Kaplan, 1987). It is not practical to hold the manager responsible for the cost of which he / she does not control(Johnson and Kaplan, 1987).Absorption costing will show the proper calculation of the profit of variable costing in situations where production is carried out to have a sale in the future (e.g., seasonal production and seasonal sales) (Izhar, 1990).Some costs can be removed from the product during the income statement for the inventory issue(Johnson and Kaplan, 1987). Therefore, managers evaluated on operating income can temporarily increase profit by increasing production(Johnson and Kaplan, 1987)..ACTIVITY-BASED COSTINGADVANTAGESDISADVANTAGESThe advantage of activity-based costing is the accuracy in the process of costing with regards to the product line, the end-users of the product, the stock-keeping units empl oyed by the management and the channel and category which streamline the flow of the product from the producer to the end user(Dyson, 2007).The process of data collection for this system is very time consuming(Smith, 1995).This system helps in the process of better understanding the concept of resource allocation overhead costs business as common as they used by specific product line and their relationship to specific cost drivers(Dyson, 2007).The system is so transparent that some managers will not approve because they want to keep a few things from the viewpoint of owners(Smith,1995).This process is for cost of unitary, or the marginal cost calculations based on the contrast with the traditional method of cost accounting that uses the total cost(Dyson, 2007).Capital expenditure on systems based on the pastime activities and running costs can be a road block for the firm(Smith, 1995).The system is easy to understand and interpret it can be accessed, use and functional implemented throughout all forms of business set-up(Dyson, 2007).The system helps in the process of benchmarking which is part of the quality control system(Dyson, 2007).The system works very well will increase the quality and up gradation program(Dyson, 2007).The implication of activity based costingThe finance director argued that I very much doubt whether selling FireRoll is viable but I am not convinced that activity-based costing would tell us any more than the use of labour hours in assessing the viability of each produt.From my opinion, I not watch with what finance director told because in activity-based costing use cost driver. Cost driver is a factor that can cause a change in the cost of an activity. An activity can have more than one cost driver attached to it. For example, a production activity may have the following associated cost-drivers such as a machine, machine operators, floor set occupied, power consumed, and the quantity of waste and/or rejected output. In ScooterDriver they used three type of cost driver such as deliveries to retailers, set-up costs and purchase orders. So we can see how much each cost driver cost for the product and choose the product fairer and more accurate product costs can be identified, and costs can be controlled more effectively. Other than that, activity-based costing not only using labour hours for assessing the viability of each product, it also use machine hours.The marketing director argued that I am in the process of negotiating a major recent contract with a motorcycle rental company for the RisingStar model. For such a big order, they will not pay our normal prices but we need to at least cover our incremental costs. I am not convinced that activity-based costing would achieve this as it merely averages costs for our entire production.From my opinion, I not agree with what marketing director told because activity-based costing shows average cost better than absorption costing. Absorption costing is more simplisti c and less accurate than activity-based costing, and typically assigns overhead costs to products based on an arbitrary average rate. Activity-based costing is more complex and more accurate than absorption costing. This method first assigns indirect costs to activities and then assigns the costs to products based on the products usage of the activities.The managing director argued that I believed that activity-based costing would be an improvement but it still has its problems. For instance, if we carry out an activity many times surely we get better at it, and costs fall rather than remain constant. Similarly, some costs are fixed and do not vary either with labour hours or any other cost driver.From my opinion, I not agree with what managing director told because the definition of fixed cost in activity-based costing is a cost element of an activity that does not vary with changes in the volume of cost drivers or activity drivers. For example The deprecation of machine may be dir ect to a particular activity, but it is fixed with respect to changes in the number of units of the activity driver. equal goes to ScooterDrivers product the cost is fixed over a given time not all time or period. And the designation of fixed cost can also vary depending on the extent which the volume of production , activity drivers or cost drivers may change.The chairman argued that I cannot see the problem. The overall profit for the company is the same no matter which method of allocating overheads we use. It seems to make no differences to me.For my opinion, I agree with what chairman argued that both method gave same profit but from my point of view, I think that activity-based costing more benefit than the absorption costing. The profit of ScooterDriver company is RM4180000. For what I said that activity-based costing more benefit because absorption costing mostly utilizes volume related allocation bases while activity-based costing. uses drivers at various levels. Activity- based costing is a method that allocates a cost to various activities which then enable an organization to make informed decisions regarding products and/or services. Once the costs have been determined, they can be input into computer applications designed to analyze the costs. Management can then modify the budget and help the company become more profitable by decreasing inefficient activities. So activity-based costing is more advantage to a company to make profit.Question 2Explain how the business environment that businesses face has changed over the past decades and discuss how this has had advert on management accounting.INFORMATION TECHNOLOGY (IT)The so called new media boom of the 1980s failed to live up to expectations because the underlying technologies never became widespread(Drury, 2004). In contrast, technological advances on two fronts which are digitization and networking have become indispensable components of todays society(Drury, 2004). Digitization is enabling th e fusion of different media based on technologies for processing and transmitting huge volumes of data(Drury, 2004). Networking is creating practical(prenominal) communities on networks (cyberspace) centered on the Internet(Drury, 2004).With the advance of technology, electronic networks are revolutionizing structures and processes in the business world(Hilton, 1994). To improve processes, businesses are introducing e-mail and intranets. But of even greater meet is the revolution in business contacts not only with other companies but with consumers. The infrastructure has grown as more consumers use personal computers and participate in networks, and technological advances are making communication more efficient. Whereas information technology in the past mainly focused on changing work processes inwardly companies, todays revolution in information and communications technology could potentially alter the model of communication between businesses and consumers.In the old economy information communication, and transactions are all physical things(Hilton, 1994). They include cash, stamps, invoices, stock certificates, reports, face to face meetings, analog telephones, radio and television broadcasts, receipts, blueprints, maps, photographs, books, newspapers, magazines, and direct mail advertising. In the new economy, all types of information transactions, and personal communication will increasingly be digitized-that is, compressed into bits, stemmad in computers and transmitted through networks at the speed of light. The quality of information will be much better than with analog transmission.Today our approach to daily life is centered on physical things(Hilton, 1994). For example, the act of shopping involves a process of going to a store, obtaining information on the desired product, making a purchasing decision, paying cash, and receiving the product. With the emergence of mail order shopping, transactions could be carried out simply by exchanging i nformation on a product or service, and credit cards and mail delivery eliminated the need to visit a store and talk to a sales clerk(Hilton, 1994).In other words, information on products and services could be dissociated from and distributed separately from the physical product or service, eliminating time and space restrictions of conventional physical communication. This implies a shift in management resources from land, labor and capital, to information. In the information network society, the conventional conditions for corporate success such as large cities, large markets, and large companies will no longer apply. Companies can operate from anywhere if they are connected to a network, and can plunge proficient into the global market rather than grow in the local market. Since the most important factor is the value of the information a company possesses, we predict that market entry and competition will intensify as sizing of capital becomes irrelevant to market entry.Applicat ion of IT in management accounting has major impact on the organizations profits. It is wrong to conclude that implementation of new technology in management accounting will improve companys profits. Implementation of new technologies may void companys income, as the implementation is costly depending on the technology adopted. There is a risk to the companies that if inappropriate technology is chosen, then the company is forced to incur uncalled-for costs which lead to waste of resources. However, if the management and the accountants study the feasibility and the functionality of the systems before the implementation of IT in management accounting, then the above risk can be avoided. The skill and knowledge of accountants should be repositioned to support the application of IT in management accounting. The companies have to send their staff to IT related training to acquire and update their IT skills to use the system efficiently. The users of the system must be trained well in order to take advantage of the technology within the system. Selecting user friendly system is essential, as it require less IT skilled personnel to handle the system. Most of the systems available now are user-friendly and easy to use. Technology is changing fast(a) and it is very difficult to keep track with the technology changes. The companys challenge is to adopt a technology that can be used for a long period which may not be achievable now. The new technology today will be obsolete within couple of months and will be replaced by more sophisticated technology. So the company has to select the technology that is upgradeable to meet the future technology requirement.GLOBALIZATIONGlobalization meansthe reduction of the difference between one economy and anotherso that trade within and between different countries is increasingly similar all over the world. Globalization has become a big buzz word in the last 10/15 years, but it has been going on for centuries, and especially sin ce 1945.In the 17th Century new ship design allowed Europeans to start trading with the rest of the world in a much bigger way, although trade was still a tiny part of the economy compared to agriculture.Later developments in transport, steam ships, the railways and now aircraft, have all contributed to the development of trade. Aircraft also move people around quickly, so the sense of the size and distances of the world shrinks making us feel that far-away places are no longer so strange. The internet now allows international communication in a way that was not possible before your favourite site could just as easily be in New Zealand as in London.The following main factors have fuelled the pace of globalization which are first is technological change, especially in communications technology.For example, UK businesses and data by satellite to India (taking advantage of the difference in time zones) where skilled but cheaper data handlers input the data and return it by satellite fo r the start of the UK working day.Second is transport is much cheaper and faster.This is not just aircraft, but also ships. The development of containerization in the 1950s was a major breakthrough in goods handling, and there have been continuing improvements to shipping technology since then.Third is removal of capital exchange controls.The movement of money from one country to another was also controlled, and these controls were lifted over the same period. This allowed businesses to move money from one country to another in a search for better business returns if investment in ones own country looked unattractive, a business could sully businesses in another country. During the 1990s huge sums of money, mainly from the US, have come into the UK economy.There are three impact of globalization on management accounting. First, management accounting deals with both financial and non-financial data to support a wide range of managerial decisions in contrast to financial accountings focus solely on financial data to support investors and creditors capital allocation decisions. For many companies, notes CareerBank.com CFO Douglas Banister, the real value-add is the integration of financial reporting with operational information.Second, management accounting looks before as well as backward, whereas financial accounting is oriented solely towards history. Management accounting involves anticipating what will, could, or should happen, as well as figuring out what did happen. Forecasting, planning, and budgeting are typical management accounting activities.Third, management accounting looks outward as well as inward, whereas financial accounting is focused solely on what happens internally within an enterprise. Management accounting involves proactively seeking and identifying opportunities and threats that an enterprise faces from customers, competitors, suppliers, regulatory agencies, and other external parties. In short, management accounting is focused on enha ncing business performance in a competitive environment, not simply on ensuring compliance with standards and regulations.MANUFACTURING ENVIRONMENTNew manufacturing strategy commonly involves the use of new technologies, and changes in organizational structure and management practices, such as Just-in-Time (JIT) and Total Quality Management (TQM) that possible lead to a radical change in the way business is conducted. AMT applications include applications such as computer integrated manufacturing (CIM), computer-aided design (CAD), computer-aided engineering (CAE), flexible man