Functionalism, Conflict and Interactionism in Sociological Theories

Generaled Haig Deserve To Be The Butcher of the Somme In June 1914 a Serb killed Franz Ferdinand, the beneficiary to the seat of the Austrian Empire. Austria chose to deliver retribution against Serbia and attacked. Be that as it may, Serbia had a partnership with Russia, and Russia with France. Germany went to the guide of Austria. Individually, the forces of Europe were maneuvered into war by their coalitions. This source is taken from a book called â€Å"Investing History a World Study By 1916†. The French were battling at Verdun for a long time in channel fighting and nobody was winning.The French were near the very edge of destruction so they asked the British might they be able to assault on the Somme Valley to give the French some breathing space. The British assaulted the German channels for 7 days relentless. More than 3 million shells hit the German channels. Anyway the Germans constructed underground dugouts made out of cement. On July first 1916 the main floods of the British warriors went over the top and were requested to stroll to the German channels at strolling pace believing that the entirety of the Germans were dead when the barrage stoped anyway then the Germans came out of the shelters and shot the British down with machine guns.On the primary day of the fight 20,000 British officers were killed and 30,000 troopers were harmed or injured. Sir General Haig was accountable for the British at that point. Individuals feel that Haig ought to be recognized as the â€Å"butcher of the Somme† on the grounds that he sent a great many British troopers to their demises. A few people believed that Haig was a jackass driving lions. More than 1 million men elected to battle in 1914 reasoning it would be over by Christmas however the skirmish of the Somme propped up until November 1916 the fight kept going five months. When the fight finished 420,000 British troopers were dead.It was the greatest British military catastrophe in British histo ry, in view of British and German direct records on the fight. The other translation of Haig is that he was simply carrying out his responsibility since he was simply sending men as he was requested to do. Source 1A is a substantial source to discover reality with regards to General Haig in light of the fact that a private Fred Pearson on the Western Front, was remarked On Haig in a neighborhood paper in 1966 and he said â€Å"The greatest killer in the Somme of the parcel was Haig I’m extremely harsh; consistently have been and consistently will be and every other person that knew him.He lived 50 kilometers behind the line and that’s about as close as he got. I don’t think he realized what a channel life resembled and they made him a lord and gave him ? 100,000. I comprehend what I’d given him. I think this is solid in light of the fact that the individual who composed this source is that he was there on the western front and he encountered what the war resembled and what Haig was doing. Source 1B and source 2 is acceptable to discover the way that General Haig was a butcher of the Somme. P. Smith, a private in the first fringe regiment battling on the Somme, writing in his journal July 1916.Said, â€Å"It was unadulterated wicked homicide. Douglas Haig ought to have been hung drawn and quartered for what he did on the Somme. This means Haig sent Millions of the youthful age to their demises and nobody had truly to supplant them in their towns or towns. The cream of British masculinity was broken in under six hours. This is solid and helpful in light of the fact that Private P. Smith was really there at the skirmish of the Somme and he saw a huge number of companions, family, executed and he predicted Haig’s doing. Haig was an inferior officer in an unrivaled and unexpected conditions. He was not enriched with any of the components of creative mind and vision and he positively had none of that individual attraction which h as empowered extraordinary pioneers of men to rouse hoards with fearlessness, confidence and a feeling of penance he was unequipped for arranging huge crusades on the scale requested on so enormous a battle†. This was composed by David Lloyd George, British Prime Minster during the First World War, writing in his War Memoirs (1935). This is dependable becauseSource 6 is substantial data about finding reality with regards to Haig on the grounds that it’s an animation and in it the significant general is tending to the men before an assault behind the lines. â€Å" I need you to comprehend that there is a contrast between a practice and the genuine article. There are three fundamental contrasts: first, the nonappearance of the adversary. Presently going to the Regimental Sergeant-Major what is the subsequent contrast? † Sergeant Major. † The nonappearance of the General, Sir. † This source was written in an animation to make fun out of the officers as f ound in the animation. It was written in (February 1917) an animation from the British humorous magazine punch.Source 7 is a decent proof to discover reality with regards to Haig in light of the fact that in this source Blackadder is attempting to change General Haig’s mind about going over the top yet Haig doesn’t adjust his perspective. [This is taken from the BBC TV satire arrangement, Blackadder, which ceaselessly depicted Haig and the officers as idiots and murders. In this scene Blackadder is attempting to convince Haig to get him sent home while Haig messes around with toy British warriors. The arrangement was communicated during the 1990s. ] I’ am presently going to take a gander at source 8 in this source John Laffin writing in his history book

Transaction Cost Economics and Evolutionary Theories. Compare and Essay

Exchange Cost Economics and Evolutionary Theories. Look into. (See Assignment Criteria) - Essay Example The executives bookkeeping is worried in distinguishing proof and arrangement of budgetary and monetary data to directors inside the association to empower them settle on legitimate choices, keep up authority over business tasks, screen financial plans and benefit execution and direct the association to achievement in the future.1 The executives bookkeeping is urgent for arranging and the procedure of critical thinking, for example, deciding the most practical technique for creation, it is likewise significant in that it includes the improvement of financial plans that help in the guaging on future creation cost and levels of creation and benefits. The executives bookkeeping includes the readiness of financial plans that guide in arranging, coordination of the exercises of different divisions, spending plans give a methods for imparting the associations objectives and plans, they go about as inspiration devices and they go about as a device of control where genuine and exercises are contrasted and the spending plan and any deviations are explored and remedial activities embraced. Exchange cost financial matters examines associations such that diverse institutional plans are viewed as elective methods of sorting out monetary activities.3Transaction cost financial matters clarifies why certain exchanges are related with a specific type of association though different exchanges are related with different types of association; explicit institutional game plans are picked to administer explicit exchanges since they offer particular arrangements of control gadgets which different structures don't offer, in this manner institutional structures vary in their capacity to take care of issues and the type of control they offer.4 Developmental hypothesis likewise alluded to as the old institutional financial aspects as Foss (1994) characterized it, this hypothesis will in general explore the chance of changing the previously existing structures of associations, along these lines the transformative hypothesis watches association shapes as having risen up out of the previously existing

2012 Update on Transfers - UGA Undergraduate Admissions

2/23/2012 Update on Transfers - UGA Undergraduate Admissions 2/23/2012 Update on Transfers Here is a quick update on the Transfer Applicants for Summer and Fall of 2012. Please remember that the Summer deadline is still a week away, and the Fall deadline is still over a month away, so all numbers are based only on todays date. So far, about 450 students have applied as Summer 2012 transfers. At this time, we have reviewed and made decisions on about half of the files. There are also a small number of applicants who are incomplete (my estimate is about 100), so we hope to have a majority of the Summer transfer decisions out within the next few weeks. Please remember that there will be some files that are more difficult and will take more time, that more people will apply over the next week, which could shift timelines, etc. Please be patient. At this time, roughly 1500 applications have been submitted for Fall 2012 transfer admission. We will not begin the review of these files until we have completed the summer files, although there will be some overlap as we get into the final summer files and documents are being sent in at the last minute for summer applicants. I do not have any better date of when we will begin reviewing fall transfers than this, so please be patient. Last year, we had about 2,500 fall transfer applicants, and in 2010 we had just under 3,000, so I do not want to guess about how many we might receive overall for 2012. With that stated, here are things not to ask: When will I hear back on a transfer decision? Where is your office as far as the date being reviewed? I have X GPA and Y hours. Will I be admitted? Will X course transfer in (see the Transfer Equiv)? Does UGA like me, check yes or no? Do I have to send in all my transcripts from all colleges attended? Does the 4/1 deadline really apply for all fall applications and transcripts? I hope this helps, and Go Dawgs!

When to Use the Subjunctive with Il Paraît Que

The French expression il paraà ®t que  means it seems that and it may require the subjunctive, depending on whether it is used affirmatively, negatively or interrogatively. When used affirmatively, il paraà ®t que  does not need the subjunctive. Example Il paraà ®t quil le fait.It seems that he does it. But when using il paraà ®t que to express doubt or uncertainty, use the subjunctive. Examples Il ne paraà ®t pas quil le fasse.It doesnt seem that he does it (he doesnt seem to do it). Paraà ®t-il quil le fasse ?Does he seem to do it?

Why Alcohol Should Be Illegal - 1319 Words

Savannah Woods Clarkson English Composition 111, Period 1 13 May 2015 Why Alcohol Should be Illegal The legalization of alcohol has been an immense controversy in America since the early twentieth century. Alcohol use can come with dangerous consequences because of the way it can alter the human brain and damage health. I believe that the longevity and quality of life for Americans would greatly improve if the production and sale of alcohol was made illegal. Alcohol consumption causes problems in relationships, car accidents, uses of other drugs, and serious health issues. Typically, alcohol use is abused because people lose self-control the more they consume, and the substance is addictive. According to the National Council on Alcoholism and Drug Dependence Incorporation, the use of alcohol causes 2.5 million deaths per year. These deaths come from physical and mental health complications and accidents involving machinery. If alcohol was illegal, millions of lives could be prolonged and even saved annually. The legality of alcohol use and production is not just a current issue; it has been seen as a problem for over a century. In the early 20th century, prohibition leaders were worried about the spread of a drinking culture around the United States. Early Americans saw the negative behavioral changes and wanted to make a change to keep peace and health among Americans. However, there are opposing opinions on this subject. There are many strong believers of maintaining theShow MoreRelatedThe Minimum Drinking Age Act Of 19841219 Words   |  5 PagesLet’s face it; alcohol is an excessively abused drug. Underage parties involving alcohol are increasing in popularity among high school and college-aged students. The drinking age should be lowered to 18 because adults can legally marry, begin a career and support a family, as well as serve in the military and prison. 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Why is it the that alcohol remains legal yet it is still illegal if an adult in the UK decides that they want to take LCD or smoke cannabis they can find themselves with a criminal record and even a prison sentence? Reasons for Reform? Cannabis is the mostRead More Pro Legalization of Marijuana in the United States Essay1689 Words   |  7 Pagesand overall arguments for and against it that many vote seeking politicians and policy makers have put up a strong resistance to this issue. In this paper I will illustrate the reasons why I think marijuana should indeed be legalized and also the arguments from people who disagree and feel that it should stay an illegal drug. Marijuana has been around for centuries. It comes from the species of plant Cannabis Sativa, and is used for things other that its renowned drug form, such as rope, clothingRead MoreDepressants Their Effects1002 Words   |  5 Pagesactivity of a specific part of the body. 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Avro Arrow Free Essays

Avro Arrow Since the dawn of mankind, humans have always wanted to conquer the skies. After the Wright Brothers first flight, mankind has dreamed of bigger and better aircrafts. Shortly after World War ll a company named Avro Aircraft Limited was assigned the job by the Royal Canadian Air Force to build supersonic twin engine interceptor which could defend Canada against Soviet Bombers during the Cold War. We will write a custom essay sample on Avro Arrow or any similar topic only for you Order Now With a plant in Milton, Ontario and 14 000 employees, Avro Aircraft Limited built and manufactured ones of the greatest planes in aviation history. The plane was a masterpiece; it flew at nearly mach 2 and had futuristic technologies which would match up to planes from today. The Avro Arrow program turned out to be a huge waste of the effort and money, as it was cancelled less than a year later. There can be many reasons why it was cancelled but the biggest was the immense pressure put on Diefenbaker by President Eisenhower and the United States Air Force. Other reasons could be because of its huge price tag, a new emerging era of anti-aircraft technologies, or the fact that it had many little flaws in its design. Terminating the Avro Arrow program was the right and smarter thing to do by Prime Minister John Diefenbaker and his Conservative Government. The Avro Arrow was a Canadian marvel but came with a huge price tag. The program cost hundreds of millions of more than the estimated price. Originally the Royal Canadian Air Force wanted 40 aircrafts for an estimated $118 million but, the price tag for the interceptor rose from 2 million to 12, and at the same time demand for interceptors fell as the world entered the age of long-range missiles. When Prime Minister John Diefenbaker cancelled the program the price tag stood at $247 million for the aircraft and $132 million for the Iroquois engines. A total cost of $374 million for a bunch of scrap metal. Clearly the project wasn’t worth as much as they were spending. The company’s estimations were way off and the project turned out to cost one-eighteenth of the total national budget, which was money that the government didn’t have to spare and could have used for cheaper alternative defensive mechanisms. In the mid 50’s the world was entering a new era of anti-aircraft missile technologies and smarter missiles were being invented. As Canada was busily trying to find buyers for the Avro Arrow, the Americans were also hard at work trying to sell their BOMARC missiles. When Canada tried to sell the Arrow to the Americans, they tried to sell their BOMARC missiles to Canada. Unfortunately, Canada failed to sell the Avro Arrow to any nation. Instead the newly elected Conservatives cancelled the Avro Arrow program and decided to buy $200 million worth of BOMARC missiles. With the purchase of the missiles, the Canadians signed the NORAD (North American Air Defense) agreement which made Canada a partner in command and control when it came to attacks and threats in Canadian/American airspace. Also it gave RCAF a chance to learn and share secret Air Defense information with the USAF. The BOMARC missile had the same range as the Avro Arrows. The difference was that the missiles were much cheaper and were a more feasible option for the Canadian air-force and the government’s budget. The Avro Arrow had flaws in its design which didn’t let it be at one hundred percent. One of the major flaws that the Arrow had was its limited fuel capacity. It could only carry approximately 10 000 lbs of jet fuel, which meant it had very limited range. The range was such a concern that the Royal Canadian Air Force had to build many special airfields in the North because the Air-force was worried that if the Avro Arrow went on a mission, it would be able to return by refueling in the airfields because it wouldn’t have enough fuel to go and comeback on one tank full. The plane also couldn’t pass some RCAF regulations which meant spending millions more just to fix the issues. The major problems were with the avionics and fire-control of the aircrafts. There were some minor incidences as well, during flight testing the landing gears failed during two separate occasions making the RCAF questioning the aircrafts capabilities. A lot of these problems left the Avro Arrow ineffective during many scenarios. Clearly it was smarter to invest in missiles which could get the job done easier and would cost less than half the price of the existing program. Cancelling the Avro Arrow program was a better and more economically stable decision by John Diefenbaker and his government. The program cost way too much money for our nation to afford. The program turned out to be a complete disaster and a huge waste of time and money. With a new era of anti-aircraft technologies emerging, the government found missiles to be much cheaper than interceptors and just as effective. With the BOMARC missiles we also got a bonus by having the Americans as our partnered Allies with whom we could share our defense techniques with. Due to the complications with the designs the Avro Arrow had many problems too expensive to solve with the existing price tag. The government clearly made the right and smarter decision by cancelling the Avro Arrow program. How to cite Avro Arrow, Papers

The Thing Around Your Neck- Adichie Paper free essay sample

This simple scarf not only breaks the barrier between two characters of different backgrounds but it units them as one. That same scarf also breaks a stereotype of a certain religion and brings these two characters that share different religious beliefs to become two women who are trying to survive. In the story, A Private Experience, the item of a scarf brought the main character Chika, a Christian woman, and another woman, who happened to be Muslim together as one. That same scarf also separated these two women because of their different ethnic backgrounds. When the two characters first meet Chika identified this other woman as a Muslim right away because of the thing that was around her neck. â€Å"And that she is Muslim, because of the scarf. It hangs around the woman’s neck now, but it was probably Roberto 2 wound loosely round her face before, covering her ears† (44). This simple piece of material classified this woman as a certain type of ethnic background and was the piece that separated these two characters. We will write a custom essay sample on The Thing Around Your Neck- Adichie Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page That thing around her neck was a barrier that caused Chika to group her into a separate group of people. Because of this â€Å"thing† around her neck, Chika saw her as a Muslim first, and a woman second. The scarf grouped these two people, who both were woman, into different groups of woman; based on their religious background. Just by looking at this item, Chika knew what type of Hausa-Muslim she was and where exactly she was from. Later on in this story, Chika used this same scarf that made them unequal to help her clean her cut and stop the bleeding, proving that these two characters can be in fact equals. The scarf that identified the Hausa-Muslim woman as a different person was taken off and placed on an Igbo Christian’s leg; uniting the two different woman as an equal. The one piece that disconnected these two women was the same piece that connected them to be the same. This scarf can also be seen as a breaking of the religious stereotype and proves to the reader that everyone is the same no matter what background or ethnicity they might be. Chika also read that Hausa speaking Muslims were very violent and not helpful towards non-Muslims. Later, Chika will read in The Guardian that ‘the reactionary Hausa-speaking Muslims in the North have a history of violence against non-Muslims,’ and in the middle of her grief†¦ she experienced the gentleness of a woman who is Hausa and Muslim† (55). The act of this Muslim woman taking off the thing around her neck, which classified her, and lending it to a non-Muslim woman broke the stereotype of Muslims. This Hausa -Muslim was the complete opposite of what the population thought Roberto 3 f her religion and she was in fact very thoughtful and caring. This Muslims act of kindness not only broke the stereotype of what the newspaper thought of her religion, but it also broke any differences that might have been between these two women. This Muslims kind soul united these two characters as one. Chika could have agreed with her readings of what Hausa-Muslims should act like, but her â€Å"private experience† with that one Muslim woman broke all stereotypes and all wrong feelings towards her religion and the Muslim people. The use of that â€Å"thing† that was around her neck not only united the two characters but it was used as a stereotype destroyer. The Hausa-Muslims actions towards a non-Muslim were not expected, but this woman’s kindness broke the â€Å"single story† of what her people were like and how they acted. This Hausa-Muslim woman was very kind and thoughtful towards a non-Muslim person, not only with her actions but also her words. â€Å"Wash your leg well-well. Greet your sisters, greet your people†¦ she hands the scarf back to Chika† (56). The woman’s thoughtfulness of Chika’s family and leg proves to the readers that she is not like all Hausa-Muslim people, and that Chika along with all non-Muslims should not characterize other religious backgrounds for acting a certain way. She was the complete opposite of a violent person; she cared for a woman with a different ethnic background because she knew that it was the right thing to do. She looked past their differences in appearance and religion and did what she thought was right. Later, Chika will learn that, as she and the woman are speaking, Hausa Muslims are hacking down Igbo Christians with machetes, clubbing them with stones† (44). Many Hausa-Muslims did in fact hate Igbo Christians, but this kind woman broke the stereotype of Muslims. This hate between the two different religions brought these two woman who Roberto 4 were supposed to â€Å"hate† each other and made them care for each other. She did not follow in the steps of her follow Ha usa-Muslims, and stood up for her own thoughts and beliefs towards non-Muslims. She could have ignored Chika and let her bleed out, but her caring personality was stronger than any stereotype that could be placed on a Muslim. Through Adichie’s words, this Muslim woman showed that love and caring could break any differences between people. This scarf shown in A Private Experience can be seen as a simple piece of clothing that characterizes a certain woman of a certain background. That scarf can be seen as an item that disconnected Muslims and Christians, classifying them as separate ethnic groups. But that same scarf can be seen s an item that units two different people, of two different backgrounds. That same item, which separated an Igbo-Christian and a Hausa-Muslim woman, was used to connect them. These two women used that simple scarf to look past their religious differences and to join them to be the same type of people. That â€Å"thing† that was around that Muslim woman’s neck separated her from others, but in the end it was that †Å"thing† that connected her differences with Christians and made both of these woman see the similarities that they both shared; breaking all stereotypes that these woman may have had towards each other.

Preposition Review ESL Lesson Plan

Preposition Review ESL Lesson Plan Prepositions are a challenge for almost all students. There are many reasons for this, not least of which is the fact that English has numerous phrasal verbs. In this case, theres little to do except to encourage consistency and the ability to listen carefully to mistakes made. In any case, there are a few activities teachers can undertake to help students learn basic differences. Aim: Develop recognition of similar preposition use through contrast in written exercise, review of prepositionsActivity: Discussion of similar prepositions followed by a written exerciseLevel: Intermediate Outline Take a few objects into the class, such as a model car, an apple, etc. Use simple sentences to help the class understand the differences between in/into, out/out of, etc. using the propositions.Give the students some of the objects and encourage them to come up with their own sentences, especially focusing on the finer differences between the prepositions discussed.Discuss some of the basics using the preposition checklist below. Ask students to come up with exceptions such as in the morning, afternoon, and evening but at night.  Pass out the handout and ask students to get into pairs to work through the short exercise.Correct worksheet as a class and discuss problems  or questions.Repeat first activity to help reinforce learning. Preposition Checklist Use to with verbs of movement.  She drove to the store./He walked to the park.Use at with places within a city with verbs that do NOT express movement.  Ill meet you at the shopping mall./I like to relax at home on the weekend.Use on with surfaces, both horizontal and vertical.  Thats a beautiful picture on the wall./I like the vase on the table.Use into, out of and onto to express movement from one place to another.  She drove out of the garage./Please put the keys onto the table.  Use in with months, years, cities, states, and countries.  She lives in San Diego./I will see you in April.Use at with times of the day. Lets meet at five oclock./I want to begin the meeting at two.   A Strange Noise in the Night Worksheet It was late (at/in) night when I heard the noise. I got (out of/outside) bed and decided to investigate. First, I went (into/in) the living room and kitchen. Everything seemed to be OK in those rooms. Then I heard the noise (again/over). It was coming from (out/outside), so I put (on/off) my jacket, opened the door and went (into/out of) the backyard. Unfortunately, I had forgotten to (pick up/in) a flashlight on my way (inside/out) the door. It was a dark night and there was a light rain falling. I couldnt see much, so I kept stepping (into/onto) things in the yard. The sound continued to repeat and was coming (over/from) the area (on/in) the other side (to/of) the house. I slowly walked (through/around) the house to see what was making the noise. There was a small table (in/on) the porch which was (next/near) to the wall. (On/To) top of this table was a bowl with some rocks (into/inside). A small mouse was trying to get (out/above) and was moving the rocks (around/through) the bowl making the noise. It was very strange, but now I could go back (in/to) sleep!

Meaning and Origin of the Surname Chavez

Meaning and Origin of the Surname Chavez Chaves is an ancient Portuguese surname that literally means keys, from the Portuguese Chaves  and Spanish laves (Latin  clavis). Often an occupational surname was given to someone who made keys for a living. Chavez is also an alternate spelling of the Chaves surname, which in Portugal was often a  habitational name from the town of Chaves, Tras-os-Montes, from the Latin acquis Flaviis, meaning [at the] waters of Flavius.   Chavez is the 22nd most common Hispanic surname. Surname Origin:  Spanish, Portuguese Alternate Surname Spellings:  CHAVEZ Famous People With the Surname Cesar Chavez: American civil rights leaderHugo Chavez: President of VenezuelaNicole Chavez: Hollywood celebrity stylist Where in the World Do People With the Surname Live? According to surname distribution data from  Forebears, Chaves is the 358th most common surname in the world- found most commonly in Mexico, with the highest density of the surname present in Peru. Chavez is also a common last name in Bolivia, where it ranks 18th most popular in the nation, as well as Ecuador, El Salvador, Guatemala, Philippines, Honduras, and Nicaragua.  WorldNames PublicProfiler  also has the surname as most common in Argentina, especially Northwest and Gran Chaco, as well as New Mexico in the United States, and southwest Spain (Andalucia and Extremadura provinces). Genealogy Resources for the Surname CHAVES Family DNA ProjectA Y-DNA project focused on family and genetic relationships between the various Chaves families around the world. This includes the Chavez and Caceres surnames of Spain. Chavez Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Chavez family crest or coat of arms for the Chavez surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male-line descendants of the person to whom the coat of arms was originally granted. Source: Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998. Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003. Hanks, Patrick, and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003. Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997. Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997.

HOMEWORK 6 Personal Statement Example | Topics and Well Written Essays - 250 words

HOMEWORK 6 - Personal Statement Example It can hence be noted that a variance may hence be considered as unfavorable or on the contrary be favorable. Viewing a prepared income statement budget report, one visualizes how the variance does affect the overall net income of that company. Hence one can hence make deductions on whether they are favorable or unfavorable. This occurs when actual net overall income is less than the expected then the variance would be considered to be unfavorable. Hence, higher revenues can cause a favorable variance. Nonetheless, extreme higher costs and expenses do result in causing an unfavorable form of variance in a company (Richards, 1995). Sales variances can be considered to be favorable when the real sales can be seen as greater than the expected or what would be termed as the targeted sales. They can be unfavorable when the expected sales are lower than the targeted sales. Cost variances are favorable when real costs happen to be lower than the targeted costs. In many a times at the production level, sales of a company may be affected. Lower control in the quality of the production process may result to sub-standard quality of the goods. This ultimately would translate to poor sales for the company hence making lower levels of expected income. Things involving delays in the production process could also affect the products being readily available in the market and hence deter volume of sales. Failures which happen to arise in the production department subjected in satisfying specifications of customers also inhibit sales. Hence, it can be observed that considerate investigation and thorough research on the importance of these sales volume variances can translate to identifying those responsible for the overall dismal sales performance for the company (Richards, 1995). Furthermore, the company has to use such vital information so as to manage the various anticipated costs to be incurred. For instance, to determine volume variances, one needs to compare a static

PETITION FOR UNSPONSORED LEARNING Essay Example | Topics and Well Written Essays - 2000 words

PETITION FOR UNSPONSORED LEARNING - Essay Example We raised her and provided all her physical and emotional needs. Unfortunately, my wife and I separated in March 2006. In the intervening period, we tried our best to sort out the seeming differences between us. Nevertheless, all the efforts failed to bear fruit. Consequently, the marriage was finally dissolved a year and seven months after the initial separation. Just like my wedding seven years earlier, my divorce in October 2007 was a fundamental event in my life with wide-ranging effects on my young family. After the conclusion of my divorce, I was awarded full custody of my minor child. Although I was ecstatic at the opportunity of raising Jordan to maturity, I was aware of the fact that such a monumental task would run me to the ground. Nevertheless, I was determined to do my utmost so as to fulfill all my obligations. There are various significant events that influenced the experiences discussed in my learning assignments. The first major event came after my graduation from high school in June 1998. In August 1999, I formed my company and gained my first shot at autonomy. The beginning of my work experience formed the first step in a long line of employment positions that I was privileged to hold from then onwards. Another significant life event that shaped my life was my marriage in May 2000. My wife and I had been acquainted since childhood, and the sense of attraction had grown over a long period. Therefore, it was extremely satisfying to tie the knot finally and have her as my wife. The start of my marriage coincided with the beginning of my professional career. I teamed up with my wife and formed a business called Accurate Answers. The company began operations in January 2001, barely a few months after our wedding. The corporation offered DNA and drug testing services. Accurate Answers provided onsite drug testing for county courts, consumers, and businesses. The success of our marriage coincided with the

Costing methods, variance analysis and continuous improvement

Costing methods, variance analysis and continuous improvement Costing Methods Assignment 1 – Cost Accounting DBSM703 – Business Financial Principles and Techniques 13 November 2014 Marginal Costing and Absorption Costing (Questions 12) Definition.Marginal Costing is a method for computing costs which takes into account only the varying costs involved in the manufacturing process. Absorption costing is a costing method which considers all costs involved in the production regardless of its nature whether it is variable or fixed cost. (Averkamp H. , 2014) Differences. The two methods can be distinguished from each other through several notable differences. First is through its cost concentration. Marginal costing is mainly concerned about variable costs while absorption costing considers all fixed and variable costs incurred by the organization through all its activities. Second, is through its use. Marginal costing is used by organizations to aid them in decision making and business planning. Through its detailed presentation of costs or expenses, companies will be able to carefully study its processes to help them identify areas for improvement and for total quality management. Absorption costing is used mainly for external financial and income tax reporting. It is also a tool for the organization in presenting the actual valuation concerning its overall operation (involves inventory, fixed and variable costs, etc.) to their investors. (Averkamp H. , 2014) Similarities. Both accounting system are effective in presenting the actual valuation of an organization with regards to its operation by avoiding manipulation and misdeclaration of profit or loss by the company. The two system are also similar through its treatment of manufacturing and non-manufacturing costs. 3. Three Major Influences in Pricing Decision Customer Demand. Demand is very important in all the major business activities of the company from the sourcing of raw materials, product design and manufacturing. For example, there is a very high demand from customers for high quality performance cars. For car manufacturing companies, this demand would entail sourcing high quality materials, and more comprehensive production and testing process to ensure product quality which would also lead to higher prices. However, it is very important that despite of the rise in production expenses, companies should work their best not to price their product above the market for them to remain competitive. To be able to do that, companies need to regularly conduct market research, surveys, marketing and advance business planning to help the company design its manufacturing process that will enable them to provide quality products at a reasonable price. (Hilton) Costs. In most cases, companies price their product based on its production costs. For example, in the manufacturing of high-quality performance cars, the main determinant of price would be the amount of cost incurred in its production per unit. Again, to remain competitive and ensure profitability, the company should determine how much markup they are going to charge on top of the production cost and in consideration of other indirect costs involved (holding costs, marketing and other expenses). (Hilton) Actions of Competitors. To remain competitive, the company should always be on the lookout on its competitors activities. In the example given above, if a competitor lowers down the price of its high-quality performance car, it is very important that the company do the same to avoid the risk of losing its share in the market. However, the company should exercise caution in following the actions initiated by its competitors. In this aspect, it is very important for the company to define its product and highlight its strong points (technology and materials used, technical specifications, safety features, etc.) to distinguish their product from that of their competitors thus providing them certain leverage to justify their pricing. (Hilton) Political, legal and reputation. Legal factor affect the pricing of commodities because of the need for companies to submit to the requirements of the law. Some business laws were crafted to prevent companies from colluding among themselves to manipulate prices and take advantage of consumers. Examples are the Oil Deregulation Law to prevent forming of cartels by petroleum companies and the Anti-trust Law to regulate competition and prevent monopoly. Political landscape in a country where the business operates also directly affects the pricing of goods and services. For example, in New Zealand due to the pressure brought by the extensive lobbying of rights group, environmental and health activists the government was forced to legislate and pass a bill that would impose higher taxes on tobacco and alcohol products resulting to steeper prices of the said commodities. Reputation also affect product pricing especially to those companies who have already established a solid reputation for producing quality and high performance products. Companies like Apple normally set a higher price whenever they launch a new product to the market regardless of competition. (Hilton) 4. Cost Object Cost object is an accounting term used to refer to any item or product that has a cost of its own. The term may be used for items whose cost can be calculated through estimates, direct measurement or market valuation. (Schmidt, 2014) Examples of cost object includes: Services – Car maintenance or repair service that has a specific cost for every service done. Product – A bicycle. The cost for its development, design and production can be measured directly. Projects – A construction project with a specified cost for infrastructure design and implementation. Departments – Marketing Department for which the cost of all its activities like promos and advertisement is specified. (Schmidt, 2014) 5. Direct and Indirect Cost Definition. Direct Cost are costs that can be easily linked to a cost object. Indirect Cost are costs that are related but cannot be easily and accurately linked to the cost object eventhough the cost is incurred in producing the product. (Jan, 2013) There are several factors affecting the classification of costs. They are Materiality, Function and Information Gathering Technology. Materiality. The classification of costs as direct or indirect depends on the contribution, relevance, impact and actual value of the cost to the end product. The greater the cost, the easier it is to establish the link to the final product. (eFinanceManagement.com, 2014) Function. Another factor that affects the classification of costs is on how the cost was used in relation to the major business activities of the company like in research and development, production, distribution, selling and administration. (Vivekanand, 2014) Information gathering technology. The continuous advancement in information technology paved the way for the development of software application that helps company easily trace costs. Nowadays, big companies emphasize the importance of information management and reporting system as an effective method that enables them to properly trace the smallest of costs. (eFinanceManagement.com, 2014) Opportunity Cost Opportunity cost is the income or value that a company or person gives up in favor of one particular decision. (InvestingAnswers.com, 2014) For example, in the morning you have two choices to help you kickstart your day. One is to drink cup of coffee or to eat an apple. For you both has its benefits, coffee for your caffeine needs and apple as a healthy alternative. You choose coffee over apple. By choosing coffee, the benefit to your health that you can get by eating the apple becomes your opportunity cost. To avoid what economists says as â€Å"decision making pitfalls†, it is very important for managers to take into consideration opportunity cost or do a simple cost-benefit analysis in order for them to arrive at an intelligent decision. (UKEssays.com, 2014) Opportunity cost is also very important in helping companies evaluate their decisions for future considerations especially when the alternative decision they give up turns out to be the better option. (InvestingAnswers.com, 2014) Management By Exception And Variance Analysis Management by exception is a management style that focuses on the areas of the organization whose plans are not working according to expectation. The goal is to provide immediate attention to the problem by concentrating company resources like time, money and effort to help them strategically address the issue or problem. (BusinessDictionary.com) Most companies were able to identify specific areas in their business that are not working according to plan with the help of variance analysis. Variance analysis is a method used by organizations in determining the difference between the standard cost and the actual cost. The higher the variance between the standard and actual cost means that an area in an organization is not performing as planned. (Ahmed, 2014) Standard Costing and Its Importance in Planning and Control Standard Cost refers to the cost determined by the management based on available information concerning direct labor, materials and manufacturing overhead. This cost would serve as the benchmark for the company’s spending in relation to its actual business operation. Standard costing is very important because it helps management in setting their budget, better understand the expenses that would concern their operation, and most of all for determining its projected income. During actual operation, standard costing provides an avenue for feedback to the management in cases where variances arise between the standard and actual cost. It allows them to immediately focus their attention in areas where there are large deviations in actual cost against the standard cost to help keep the operation on track and as planned. (Averkamp H. , 2014) Variance Analysis and Continuous Improvement Variance analysis provides information that helps management measure the actual performance of different areas in their organization against expectation. (AC >SC = Unfavorable Variance; AC Job Costing vs. Process Costing Job Costing is a costing method being used by companies producing unique products where the cost is measured depending on the production requirements (Materials, Labor, etc.) of each product or unit produced. Process Costing is an accounting method used by companies involved in mass production of identical products and using an established or fixed manufacturing process where unit cost can be calculated by dividing the total cost with the total quantity produced. (Heisinger Hoyle, 2014) The following are the differences between process costing and job costing: Application. Process costing determines the cost of the total number of units produced by batch. Job costing is used to determine the cost of every product or unit produced. Product Cost. In process costing costs are assigned to the process while in job costing costs are assigned to jobs. Time Frame. Process costing has a period for which costs are accumulated while job costing has no time frame. In job costing, costs are computed after each job is completed. Unit Cost Information. In process costing, units cost is derived based on the production cost report (Total Cost (VariableFixed)/ Total No. of Units Produced = Unit Cost). In job costing, unit cost is determined based on the total cost of the job per unit. (Accountlearning.blogspot.co.nz, 2014) (Heisinger Hoyle, 2014) Job Cost Sheet *$978.00/200 Units = $4.89 per unit Process Costing 40,000/5000bottles = $8.00 / bottle SMK Pharmaceutical production cost for April 13. Responsibility Centre A responsibility centre is a unit in an organization tasked with a specific set of duties to help the organization effectively exercise control over their business and to help them achieve both their long term and short term goal. Usually there are four responsibility center in every organization (Cost Center, Profit Center, Revenue Center and Investment Center). Each center is headed by a manager. (Barnat, 2014) Cost Center. A cost centre is responsible for managing costs. There are two type of cost under cost centre. They are Engineered Cost and Discretionary Cost Centre. Engineered costs are those cost that can easily be linked with the cost centre (direct labor, direct materials and manufacturing overhead). Discretionary costs are costs that are allocated by the management on a discretionary basis (administrative cost, research and development, allowances, etc.). (Barnat, 2014) Profit Centre. The profit centres are like independent businesses within the organization. They are given autonomy in managing their own affairs from the strategic balancing of sales and expenses up to performing a more detailed management function like helping maintain quality, measuring employee’s productivity against wage, managing overhead expenses and everything that they can control within their unit. (Barnat, 2014) Revenue Centre. The sole responsibility of revenue centre is to generate revenue for the company through sales of goods or services. Most organizations set periodic sales target (daily, weekly, monthly, etc.) that whether surpassed or missed serve as an indicator of the performance of the unit manager or the revenue centre. An example of revenue centres are the outlet shops by manufacturing companies. The main focus of these shops is to sell company products with little or no consideration at all on costs and marketing. (Wikipedia.org, 2014) Investment Centre. The responsibility of Investment centre is to generate returns of investment through effective asset management, increased sales performance and the proper management of cost and expenses. Bibliography Accountlearning.blogspot.co.nz. (2014). Retrieved November 12, 2014, from Accountlearning.blogspot.co.nz: http://accountlearning.blogspot.co.nz/2010/10/differences-between-process-costing-and.html eFinanceManagement.com. (2014). Retrieved November 9, 2014, from eFinanceManagement.com: http://www.efinancemanagement.com/costing/costing-terms/211-direct-and-indirect-costs InvestingAnswers.com. (2014). Retrieved November 9, 2014, from InvestingAnswers.com: http://www.investinganswers.com/financial-dictionary/stock-market/opportunity-co

Respect Essay

I have been told that I need to write a 1000 word essay on disrespecting a Non Commissioned Officer. But it is really hard to write about this because I am having a hard time wondering how I disrespected them. So, where do I start on this and what do I say about it. As far as this essay goes I am just going to write how I feel about respect and how respect works both ways. It is wrong to disrespect a Non Commissioned Officer because they are appointed above me to guide me to the right place and things to do. But it is really hard to respect someone when they do not respect you. Respect works both ways and if that person or leadership does not respect you trying to respect them is difficult. No matter what is said it is disrespect. For example:I am writing this because I was called about a meeting that my squad leader decided he wanted to spring on the squad after we were released for the day. When I asked the squad leader was the meeting about something that we could have discussed the next business day, he replied no, with a sly smirk on his face. As he began to talk it was clearly the same information that was put out at the end of business. I do not know how that was disrespect when it was the truth. In regards to this essay I am not sure what to say about disrespect other then it works both ways. They tell you to respect the rank not the person but when that person abuses the rank it is really hard to respect it. I think that in today’s United States Army no one respects anybody the way that they should be. They are too quick to say that you are disrespecting them and that they are just trying to make you better but they are disrespecting you in the processes. How can you work for someone or some place when all that they do is disrespect you and everything that you do no matter what it is? When I first came in the United States Army a Non Commissioned Officer would work with you on how to be a good soldier and actually sit with you and respect you on what you were doing if you did a good job and worked hard they didn’t try to beat you down to where you just give up on everything. I used to respect everyone that was above me because they cared about you as a person they respected you and helped you with the hard things that were thrown at you and made sure that you were good not just quick to demote them and kick them out of the United States Army. They had an interest in you as a person and if they had something to learn from you then they would respect you enough to ask for help and respect you enough to talk to you. Respect and disrespect is a hard topic because I am a strong believer in respect someone and you will receive respect back or treat someone the way that you want to be treated. The whole time that I have been back in the United States Army the Non Commissioned Officers that were above me were basically like new privates. They were new to the job and they didn’t know a lot about it. I know that I have been in the United States Army for only a short time and I am only a specialist, I have worked with someone above me disrespecting me not just as a soldier, but as a human being. I feel that leadership should stop turning what people say into disrespect it was not that way AT ALL. I was just asking a questioning and stating the obvious, not disrespecting that person. You know they always preach about disrespect but they do not give respect at all. So as far as this essay goes how do I write it to what they want because no matter what is said in here they will one way or another say it is disrespect or some other form of berating them. 1 Respect and disrespect is an important part of a soldier Non Commissioned Officer relationship and needs to be enforced upon not only the soldier but also the Non Commissioned Officer and Officers. I have had a really hard time in this company because I think that people just think that I am just disrespecting them instead of getting to know their soldiers and how their soldiers talk and phrase things. They are quick to just say HA you disrespected me. I have seen way worse disrespect then what I have ever done to anyone. In my eyes disrespect is if you just plainly say hell no or fuck off. I have never done that and yet they automatically think that if you are asking them why you are told to do something it is disrespect but in fact is not disrespect it is that the soldier is trying to learn from them. If I remember correctly the Non Commissioned Officer Creed states â€Å"Competence is my watchword. My two basic responsibilities will always be uppermost in my mind-accomplishment of my mission and the welfare of my soldiers. I will strive to remain tactically and technically proficient. I am aware of my role as a Noncommissioned Officer. I will fulfill my responsibilities inherent in that role. All soldiers are entitled to outstanding leadership; I will provide that leadership. I know my soldiers and I will always place their needs above my own. I will communicate consistently with my soldiers and never leave them uninformed. I will be fair and impartial when recommending both rewards and punishment. †But it seems that only a few of the Non Commissioned Officers respect the lower enlisted. Why should soldiers’ words get twisted and why is that NCO’s are not respecting the soldiers and their needs. We need to be respected that is one of the many needs of the soldiers of today. That is why a lot of soldiers act out against Non Commissioned Officers. Ok so disrespect is all on what that person thinks is being said to them not really how and what is being said. When someone makes a statement and the other person comments on it, it is not disrespect it is just informing them on what they think. How is that disrespecting them? There is also a little thing that Non Commissioned Officers should do and that is lead by example and not respecting a soldier is not leading by example it is showing that that what is good for the goose is good for the gander or do as I say and not as I do! 2

Maypole of Merrymount a Failed Attempt to Escape English...

Nathaniel Hawthorne’s â€Å"Maypole of Merry Mount† still seems to follow the traditions and conventions of English Romanticism, despite having an American concept as its subject, in its use of several Romantic themes and figures. First among these themes is that of revelry and carelessness, as the Lord of May emphasizes: O, Edith, this is out golden time! Tarnish it not by any pensive shadow of mind; for it may be that nothing of futurity will be brighter than the mere remembrance of now passing. (Hawthorne, 1147) Another theme emphasized in the story is emotion, exhibited by the Lord and Lady of May. Reminiscent of many English Romantic poems, the idea of â€Å"love conquers all† is reflected on the thoughts, decisions and actions the†¦show more content†¦Such incorporation is also reminiscent of English Romanticism, especially ones that highlight fear as well as passion. Several Romantic works, such as Samuel Taylor Coleridge’s â€Å"Lamia† and John Keats’ â€Å"La Belle Dame Sans Merci†, exhibit this. This, in turn, draws its roots from continental European Romanticism. But what was the wild throng that stood hand in hand about the Maypole? It could not be that the fauns and nymphs, when driven from their classic homes of ancient fable, had sought refuge, as all the persecuted did, in the fresh woods of the West. These were Gothic monsters, though perhaps of Grecian ancestry. (Hawthorne, 1145) This is further reinforced by Hawthorne’s emphasis on fear by using it as a theme on the story’s climax. In the story’s penultimate scene, where the revelry ends, Hawthorne establishes a gloomy and fearful ambiance. Yes, with the setting sun, the last day of mirth had passed from Merry Mount. The ring of gay masquers was disordered and broken; the stag lowered his antlers in dismay; the wolf grew weaker than a lamb; the bells of the morris-dancers tinkled with tremulous affright. (Hawthorne, 1149) This emphasis to various emotions, almost blurring the intellectual aspect of the text, is another characteristic of Romantic literature, not only of England, but of continental Europe as well. The whole text, instead of just

What You Need to Know About Prose

Prose is ordinary writing (both fiction and nonfiction) as distinguished from verse. Most essays, compositions, reports, articles, research papers, short stories, and journal entries are types of prose writings. In his book The Establishment of Modern English Prose (1998), Ian Robinson observed that the term prose is surprisingly hard to define. . . . We shall return to the sense there may be in the old joke that prose is not verse. In 1906, English philologist Henry Cecil Wyld  suggested that the best prose is never entirely remote in form from the best corresponding conversational style of the period (The Historical Study of the Mother Tongue). Etymology From the Latin, forward turn Observations I wish our clever young poets would remember my homely definitions of prose and poetry: that is, prose words in their best order; poetry the best words in the best order.(Samuel Taylor Coleridge, Table Talk, July 12, 1827) Philosophy Teacher: All that is not prose is verse; and all that is not verse is prose.M. Jourdain: What? When I say: Nicole, bring me my slippers, and give me my night-cap, is that prose?Philosophy Teacher: Yes, sir.M. Jourdain: Good heavens! For more than 40 years I have been speaking prose without knowing it.(Molià ¨re, Le Bourgeois Gentilhomme, 1671) For me, a page of good prose is where one hears the rain and the noise of battle. It has the power to give grief or universality that lends it a youthful beauty.(John Cheever, on accepting the National Medal for Literature, 1982) Prose is when all the lines except the last go on to the end. Poetry is when some of them fall short of it.(Jeremy Bentham, quoted by M. St. J. Packe in The Life of John Stuart Mill, 1954) You campaign in poetry. You govern in prose.(Governor Mario Cuomo, New Republic, April 8, 1985) Transparency in Prose [O]ne can write nothing readable unless one constantly struggles to efface ones own personality. Good prose is like a window pane.(George Orwell, Why I Write, 1946)Our ideal prose, like our ideal typography, is transparent: if a reader doesnt notice it, if it provides a transparent window to the meaning, then the prose stylist has succeeded. But if your ideal prose is purely transparent, such transparency will be, by definition, hard to describe. You cant hit what you cant see. And what is transparent to you is often opaque to someone else. Such an ideal makes for a difficult pedagogy.(Richard Lanham, Analyzing Prose, 2nd ed. Continuum, 2003) Good Prose Prose is the ordinary form of spoken or written language: it fulfills innumerable functions, and it can attain many different kinds of excellence. A well-argued legal judgment, a lucid scientific paper, a readily grasped set of technical instructions all represent triumphs of prose after their fashion. And quantity tells. Inspired prose may be as rare as great poetry--though I am inclined to doubt even that; but good prose is unquestionably far more common than good poetry. It is something you can come across every day: in a letter, in a newspaper, almost anywhere.(John Gross, Introduction to The New Oxford Book of English Prose. Oxford Univ. Press, 1998) A Method of Prose Study Here is a method of prose study which I myself found the best critical practice I have ever had. A brilliant and courageous teacher whose lessons I enjoyed when I was a sixth-former trained me to study prose and verse critically not by setting down my comments but almost entirely by writing imitations of the style. Mere feeble imitation of the exact arrangement of words was not accepted; I had to produce passages that could be mistaken for the work of the author, that copied all the characteristics of the style but treated of some different subject. In order to do this at all it is necessary to make a very minute study of the style; I still think it was the best teaching I ever had. It has the added merit of giving an improved command of the English language and a greater variation in our own style.(Marjorie Boulton, The Anatomy of Prose. Routledge Kegan Paul, 1954) Pronunciation: PROZ