Satire in English Literature free essay sample

This paper thinks about 3 significant works of parody in English writing Moll Flanders Gullivers Travels and Rape of the Lock This paper clarifies how parody was one of the most widely recognized apparatuses utilized by essayists and artists in the seventeenth and eighteenth hundreds of years to either assault the political system of the time or to feature the crazy conventions of the general public. It looks into three artistic works which utilized this type of articulation for political and social purposes. From the paper: It was a convention in the English Literature during the seventeenth and mid eighteenth hundreds of years that artists and scholars would regularly utilize the procedure of parody either for political purposes or basically to feature the quirks of the general public. In such manner many significant English scholarly figures utilized parody in their work yet while some of them utilized it to make a light funny circumstance, others would give it an exceptionally brutal tone, which brought about some difficult issues with the individuals who were focused in the work. We will compose a custom exposition test on Parody in English Literature or then again any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page

Vodafone Group Plc

Vodafone Group Plc is a media transmission organization with the greater part of its branches in Europe, Africa, United States of America, and the Middle East. In Australia, it is under Vodafone Hutchison Australia with a half offer by Vodafone Group Plc and half offer by Hutchison (Vodafone Group Plc, 2010).Advertising We will compose a custom evaluation test on Vodafone Group Plc explicitly for you for just $16.05 $11/page Learn More This organization presently offers 3G inclusion types of assistance to 94% of Australians; these administrations are reasonable and open by buyers. Be that as it may, Vodafone works in a situation where rivalry is high; there are different organizations, for example, Optus, which give comparable items and administrations. Along these lines, Vodafone ought to improve in the manner in which it conveys its administrations to clients. Media transmission industry works in a difficult monetary foundation and notwithstanding this, and the rising joblessness, the industry has kept on offering appealing administrations. This industry has stayed versatile; nonetheless, it isn't invulnerable to changes in the economy since it renders benefits that are fundamental for work and social use. Notwithstanding the good and bad times of this industry, organizations, for example, Vodafone and Optus stay inventive in their items and administrations, and still make sensible benefits (Vodafone Group Plc, 2010). Vodafone encounters moderate development in its voice and informing market following rivalry from different organizations, for example, Optus, and administrative weight. Nonetheless, there are still open doors for Vodafone in broadband markets and ambitious. This is a direct result of the expanding interest for incorporated arrangements in Australia. Vodafone offers assortments of gadgets, which incorporate handsets versatile USB modems, just as information cards. The handsets deal with clients with various tastes and inclinations and offers han dsets with various value focuses and structures. The gadgets propelled by this organization incorporate Blackberry Storm contact screen and iPhone (Vodafone Group Plc, 2010). Vodafone additionally offer versatile broadband, which empowers clients to get to the web, the broadband has paces of up to 2.0 Mbps uplink and 7.2 Mbps downlink. The organization offers workstations of various models coordinated with a 3G broadband and SIM cards. This is fit at the purpose of manufacture.Advertising Looking for appraisal on business financial matters? We should check whether we can support you! Get your first paper with 15% OFF Learn More The USB modems along with their stick are intended to utilize â€Å"plug and play† programming. Netbooks are likewise accessible in a little and lighter plan; this incorporates Dell smaller than normal 9 netbook (Vodafone Group Plc, 2010). Clients who might want to utilize broadband fixed administrations are furnished with DSL switches in remote and wi red structured. Vodafone likewise offers voice administrations, which establishes the biggest piece of the company’s income; this administration guarantees that clients make and get calls from a similar system and the other system. The expenses paid for active calls are at end rate, which is directed by the nearby controllers. The inclusion of this administration has been extended universally; consequently, clients can make and get calls from the different operator’s portable systems when they are abroad. There are likewise informing administrations, which permit clients to get and send messages, video, music, sounds and pictures utilizing their handsets (Vodafone Group Plc, 2010). Vodafone has different administrations, which help clients to get to information administrations, for example, TV, games, music and Internet. This is made conceivable through workstations, cell phones and utilization of broadband modems. Clients likewise appreciate fixed administrations, for example, fixed line voice, fixed broadband and office telephone arrangements. This administrations are conveyed through a settled system framework where versatile and fixed voice, just as information and message administrations, are conveyed to clients. Clients are deeply connected system through the entrance system, and it is through the center system that calls are steered, messages moved, and information associations made (Vodafail.com, 2011). The versatile systems utilize 2G systems which work through ‘GSM’ systems, this permits informing, voice and information administrations. Vodafone additionally uses ‘GPRS’ organize for accepting and sending information utilizing an IP system and access to administrations, for example, email and web get to. This organization additionally has GPRS propelled adaptation, which offers speeds over 200 kilobits for each second to their clients. Vodafone keeps on extending its inclusion in Australia and redesign its trans mission framework; this is to guarantee that every one of its clients get quality services.Advertising We will compose a custom appraisal test on Vodafone Group Plc explicitly for you for just $16.05 $11/page Learn More Vodafone appropriates its gadgets through stores situated in different focuses, in Australia, these stores are audited continually to ensure that they meet market desires (Vodafail.com, 2011). Items are sold through sellers and establishment, and their advancements are done through the Internet, which diminishes advancement costs for Vodafone. Vodafone still need to seek after development in Australia, and its objective is in the arrangement of portable information, broadband just as big business. Most organizations in Australia require incorporated arrangements, along these lines, the interest for gadgets, for example, broadband is rising; this would support its incomes since it is a client base that needs standard utilization of information administrations (Vodafai l.com, 2011). When contrasted with different organizations Vodafone is entrenched in center versatile administrations, it can utilize this preferred position to widen its market by offering fixed and portable administrations and items to little and medium size organizations in Australia. Vodafone has been losing its clients due to poor assistance conveyance; this is a frail point that may have come to open up the company’s eye and cause it to understand the standard of administration requested by the Australian individuals. The organization ought to profit by customers’ protests and think of a solid and dependable help conveyance framework than that of its rivals, and this will bring back clients it had lost and hold just as draw in additional from different organizations. Vodafone is a remote organization situated in Australia, this implies it could have issues with the nearby individuals adjusting to its method of administration conveyance and receiving the items the y offer. To take care of this issue Vodafone has expanded its quality by joining forces with Hutchison Australia, a neighborhood administrator in Australia. This move has empowered Vodafone to advertise its items and administrations in the region of Hutchison Australia and under the participation of the two companies’ advancement and promoting of items and administrations is simple (Vodafail.com, 2011).Advertising Searching for appraisal on business financial matters? We should check whether we can support you! Get your first paper with 15% OFF Find out More The association has likewise encouraged Vodafone to pick up faithfulness in Australia and make extra establishment charges with no prerequisite for value venture. This put Vodafone on a similar level as the nearby organizations, for example, Optus Vodafone faces dangers in Australia and these dangers are started by heightening rivalry from different organizations offering comparative items and administrations. In the ongoing occasions, Vodafone in Australia has confronted issues with the system quality, nature of client care, nature of items they sell and their conveyance channels (Vodafone Group Plc, 2010). These issues have decreased the rate at which Vodafone has been including clients, lead to loss of clients to other contending organizations offering similar items and benefits, and diminished its market size. This is a huge danger for Vodafone on the grounds that all it has worked for in Australia may go to deplete if exceptional measures are not taken to reestablish the nature of administration and items offered to their client or even improve them more (Vodafail.com, 2011). This may go up to be exorbitant for Vodafone on the grounds that in the wake of improving its transmission foundation and nature of items, it needs to re-publicize the items and administrations. This may take up quite a bit of its supports put in a safe spot for advancement, and innovative work; the organization may lose its intensity in the Australian market without the part of innovative work. In this manner, Vodafone ought to be cautious in the manner in which it handles the circumstance. The informing and information income for Vodafone is declining a result of regular changes in cell phone innovation; changes in innovation postpone selection of new administrations as a result of accessibility of new cell phones and new substance administrations. Unsteadiness in this administration influences the net revenue of (Vodafone Group Plc, 2010). Optus is a media transmission organization in Australia with huge armadas on local satellites. This organization offers administrations, for example, web, radio, satellite based TV and voice message and information administrations. Optus has D2 satellite which extends the current satellite armada; this encourages Optus to give correspondence benefits that don't a lot of any organization in Australia (Optus, 2008). The organization additionally gives broadcasting, broadband administrations just as giving discount access to clients who convey web and membership TV administrations to other people. Optus have remained in the media transmission industry for over twenty years, and regardless of its nonstop achievement, the organization despite everything keeps on putting resources into Australia to improve its administrations to clients. Optus has likewise confronted rivalry in the media transmission industry particularly in the versatile market; be that as it may, it despite everything included 150,000 new portable clients and e xpanded its clients of cell phone and remote broadband during the second quarter of the year 2010. This is owed to separation of portable contributions, solid system inclusion and spotlight on c

Martin Seligman Biography and Psychological Theories

Martin Seligman Biography and Psychological Theories History and Biographies Print Martin Seligman Biography The Father of Modern Positive Psychology By Kendra Cherry facebook twitter Kendra Cherry, MS, is an author, educational consultant, and speaker focused on helping students learn about psychology. Learn about our editorial policy Kendra Cherry Updated on May 24, 2018 More in Psychology History and Biographies Psychotherapy Basics Student Resources Theories Phobias Emotions Sleep and Dreaming The defining characteristic of pessimists is that they tend to believe that bad events will last a long time, will undermine everything they do, and are their own fault. The optimists, who are confronted with the same hard knocks of this world, think about misfortune in the opposite way. They tend to believe that defeat is just a temporary setback or a challenge, that its causes are just confined to this one case.â€"Martin Seligman, Learned Optimism, 1991. Best Known For Learned helplessnessPositive psychology Early Life Martin Seligman was born on August 12, 1942, in Albany, New York. After graduating high school, he attended Princeton University where he earned an A.B. degree in 1964. In 1967, he earned a Ph.D. in psychology from the University of Pennsylvania. Career After working as an assistant professor at Cornell University, he returned to teach psychology at the University of Pennsylvania. During this time, he began researching learned helpless. Seligman discovered that when people feel they have no control over their situation, they tend to give up rather than fight for control. His research on helplessness and pessimism had important implications in the prevention and treatment of depression. Seligmans work researching learned pessimistic attitudes eventually led him to develop an interest in optimism, an interest that would eventually lead to the emergence of a new branch of psychology. In 1995, an important conversation with his daughter, Nikki, helped change the direction of his research. While weeding in the garden, Seligman became perturbed and yelled at his daughter. In a keynote address to the North Carolina Psychological Association, Seligman described how his daughter sternly reminded him that she had not whined once since she had vowed to give up whining on her fifth birthday. If she was capable of giving up whining, she reasoned, her father should be able to stop being such a grouch. In 1996, Seligman was elected President of the American Psychological Association by the largest vote in the organizations history. Each APA president is asked to choose a central theme for his or her term and Seligman selected positive psychology. Rather than focus on what ails us, he wanted mental health to be about more than just the absence of illness. Instead, Seligman strove to usher in a new era of psychology that also concentrates on what makes people feel happy and fulfilled. Today, Seligman is the director of the Positive Psychology Center at the University of Pennsylvania. Contributions to Psychology Influenced by earlier humanist thinkers like Carl Rogers and Abraham Maslow, positive psychology has continued to grow over the past two decades. Seligman is often referred to as the father of modern positive psychology. In Haggbloom et al.s 2002 article on the most influential psychologists of the 20th century, Seligman was ranked as the 31st most eminent psychologist in addition to being the 13th most often cited psychologist in introductory psychology textbooks. Selected Publications Seligman, Martin E. P. (1975). Helplessness: On Depression, Development, and Death. San Francisco: W.H. Freeman.Seligman, Martin E. P. (1991). Learned Optimism: How to Change Your Mind and Your Life. New York: Knopf.Seligman, Martin E. P. (1993). What You Can Change and What You Cant: The Complete Guide to Successful Self-Improvement. New York: Knopf.Seligman, Martin E. P. (2002). Authentic Happiness: Using the New Positive Psychology to Realize Your Potential for Lasting Fulfillment. New York: Free Press.

Symbolism, Tone and Mood - 757 Words

Symbolism, Tone and Mood: An Overview and Review What is a symbol? †¢ A symbol is an ordinary object, event, person, animal, or color to which we have attached a special meaning and significance. †¢ So, symbolism is simply the act of attaching inner meaning to outward things. So what is Literary Symbolism? †¢ When the author uses an object or reference to add deeper meaning to a story. †¢ Can be subtle or obvious, used sparingly or heavy† handedly. †¢ An author may repeatedly use the same object to convey deeper meaning or may use variations of the same object to create an overarching mood or feeling. †¢ Often used to support a literary theme. †¢ Writers insert symbols to allude to a feeling, mood, attitude or tone without†¦show more content†¦Ã¢â‚¬ ¢ Now let’s apply these literary devices by looking at â€Å"The Road Not Taken† by Robert Frost†¦ The Road Not Taken by Robert Frost TWO roads diverged in a yellow wood, And sorry I could not travel both And be one traveler, long I stood And looked down one as far as I could To where it bent in the undergrowth; 5 Then took the other, as just as fair, And having perhaps the better claim, Because it was grassy and wanted wear; Though as for that the passing there Had worn them really about the same, 10 †¦continued And both that morning equally lay In leaves no step had trodden black. Oh, I kept the first for another day! Yet knowing how way leads on to way, I doubted if I should ever come back. I shall be telling this with a sigh Somewhere ages and ages hence: Two roads diverged in a wood, and I— I took the one less traveled by, And that has made all the difference. 15Show MoreRelatedAnalysis Of The Poem Snapping Beans By Lisa Parker1371 Words   |  6 PagesIn Snapping Beans by Lisa Parker, she strategically utilizes figure of speech such as tone, imagery, and symbolism. She expresses the poem in the first-person view while including diction which helps enhance the overall mood and attitude that Lisa s poem initially conveys in her piece. Including the title Snapping Beans itself, Lisa marvelously showcase the poem s concentration on two individuals’ in correlation to the connection amongst two individuals . She presents the adaptation of humanRead MoreAn Analysis Of John Cheever s The Swimmer 1385 Words   |  6 Pageswords when he says â€Å"Fiction is art and art is the triumph over chaos.† In his award-winning short story, â€Å"The Swimmer†, John Cheever uses symbolism, imagery, and characterization to establish a seemingly silly and childish tone that evolves into a somber and realistic mood. Symbolism is used a lot in the establishment of the mood. One way Cheever used symbolism in the story was the change from dawn to dusk he shows in the tale. At the beginning of the story, Neddy Merrill says â€Å"It was a fine day.Read MoreExperiencing the True Love of John Donne’s â€Å"A Valediction: Forbidding Mourning†1512 Words   |  7 Pagesreader to identify his intention. The theme, therefore, is especially important as it serves as a central point around which all the other elements are structured. As John Donne explores the nature of unconditional love, he employs metaphors, symbolism, and tone as the three main elements that reinforce the theme and contribute to creating a poem that both moves and connects to the reader. Throughout the poem, Donne employs metaphors extensively to emphasize the spiritual dimension of the love he sharesRead MoreHavisham Essay935 Words   |  4 Pagestragic life in the poem ‘Havisham’. Duffy uses Dark themes, structure, symbolism and other poetic techniques to express Havisham’s hatred for men after her tragic wedding when she was rejected by her fiancà ©. Duffy’s use of these poetic techniques create a sinister character and makes Havisham feel real to the reader. To begin the poem Duffy uses a shocking short sentence, which contains contrasting word choice to convey an ironic tone from Havisham. The contradictory oxymoron also startles the readerRead MoreLove is the greatest human emotion one can experience. In the poem Leaving the Motel by W. D.800 Words   |  4 Pagesthrough a checklist to make sure they keep their secrecy. While, Olds poem focuses more about how people have sex without being in love. Both of these poems illustrate a strong sense of love in different ways with the help of point of view, mood, and symbolism. Even though the poems were told in different point of view, the theme love was both still present in each poem. In Leaving the Motel Snodgrass uses first person as a way to show the closeness of the affair he is having. Since Snodgrass barelyRead MoreThe Watch By Frances Cornford1201 Words   |  5 Pagesappears to simply be ‘Memento mori’, a reminder to the reader that death is inevitable and inescapable. Cornford conveys this message to the reader using an arsenal of literary devices, most notably the mood, tone, symbolism, and epizeuxis. The first notable device that Cornford uses is mood. The mood of â€Å"The Watch† is unquestionably melancholy; the poem appears to be written from the perspective of a terminally ill patient who is in great pain. This person describes their ‘continual discontent’ andRead MoreClosing Argument In Atticus Finchs To Kill A Mockingbird997 Words   |  4 Pagestheir final point across, but it allows them to talk to the jury and let the lawsuit sink in. In â€Å"To Kill A Mockingbird†, Atticus Finch’s closing argument has multiple elements that allow him to get his point across. Some of these elements used symbolisms and allusions. These aid Atticus in affecting his audience because he relates them to everyday life. For example, one of the uses of allusion is seen on page 271, where Atticus says, â€Å"This case is as simple as black and white†. This has an affectRead MoreThe Freedom Writers And Erin Gruwell833 Words   |  4 Pageswords to make a difference in their city. Mood: The mood of this book is hopeful, because, it makes the reader feel as if they can change anything that they don’t agree with. In the book, the students spoke out about racism and they changed people’s views. They also spoke out about how they wanted to change their lifestyles, and become better people. The book,† Freedom Writers Diary† has a mood of hopeful, because it makes you feel as if you can do anything. Tone: Since there are many authors in â€Å"FreedomRead More Every Grain of sand Essay1368 Words   |  6 PagesGrain of Sand† that is written by Bob Dylan deserves to be called poetry because of his careful use of tone, symbolism, allusion, simile and enjambments. Tone is an important part of poetry. It sets the mood of the piece and gives the audience a sense of what is going on and how the narrator feels. In â€Å" Every Grain of Sand† the tone is one of sadness and depression. There is a certain desperate tone in the poem, as the narrator looks for help in â€Å"the hour of [their] deepest need.† This is evident inRead MoreAnalytical Essay on Tim Burtons Style in Film Directing- Edward Scissorhands936 Words   |  4 Pages Indisputably, Tim Burton has one of the world’s most distinct styles when regarding film directing. His tone, mood, diction, imagery, organization, syntax, and point of view within his films sets him apart from other renowned directors. Burton’s style can be easily depicted in two of his most highly esteemed and critically acclaimed films, Edward Scissorhands and Charlie and the Chocolate Factory. Burton ingeniously incorporates effective cinematic techniques to convey a poignant underlying message

The Stigma Of Mental Illness - 1602 Words

The disparity in treatment has been attempted to be remedied over the eras. Bills and Acts put into place in the 20th and 21st centuries have seeked to improve care and reduce stigma around those with mental illness. This began in 1942, when Harry Truman signed the National Mental Health Act, which requested the formation of a National Institute of Mental Health. Shortly after this, in 1949, the National Institute of Mental Health was established (â€Å"National Institute of Mental Health†). During the company’s 60 year lifespan they have focused on research about mental illness, educating the public, and improving the lives of the mentally ill by working to pass laws. One law that seeks to reduce the stigma of mental illness is the Mental Healths Service Act of California. California s Historic Effort To Reduce The Stigma Of Mental Illness: The Mental Health Services Act from the American Journal Of Public Health illustrates how the Act will make improvements. Familie s and individuals who have experienced stigma had a big role in the process, specifically with developing a 10 year plan, the California Strategic Plan on Reducing Mental Health Stigma and Discrimination. One component of the Act discussed is the work plan developed by California Mental Health Services Authority, which has three components: stigma and discrimination reduction, student mental health, and suicide prevention. Organizations such as the NIMH have made efforts resulting in the evolution of mentalShow MoreRelatedMental Illness And Its Stigma1363 Words   |  6 PagesMental Illness and Its Stigma â€Å"One in five adults in America experience mental illness,† (Mental Health, n.d., para 1). Many people define mental illness as a characteristic that makes one irrational or delusional and derives a belief that those who have mental disorders are not suffering from a real disease, resulting in a negative view of those who suffer. There are three ways to defy this stigma that everyone, from media producers to the sufferers themselves, must participate in to break downRead MoreThe Stigma Of Mental Illness Essay1657 Words   |  7 Pagesor older, live with mental illness. This number represents 18.1% of all U.S. adults (National Institute of Mental Health, 2014). Stigma toward those who are seen as different have existed for as long as civilization itself, with the stigma for mental illness being one of the most prominent and long lasting that society has had to face throughout its ages (Arboleda-Florez Stuart, 2012). Increased understanding and awareness for those individ uals suffering from mental illness is necessary for usRead MoreThe Stigma Of Mental Illness1599 Words   |  7 PagesPeople suffering from mental illness and other problems are often the most discriminated, socially excluded, stigmatized, and vulnerable members of the society. They have to constantly struggle and face a double problem. Firstly, they have to struggle with the symptoms of the mental illness itself. They may face with problems such as illusions, delusions, hallucinations and other symptoms, which depend on a particular mental disorder. These symptoms do not allow the person to live a satisfactoryRead MoreThe Stigma Of Mental Illness1745 Words   |  7 PagesThe majority of people that have a severe mental illness are object to challenges in double measure. From one point of view, they wrestle with the symptoms and disablement that result from the illness. From another point, they are tested by the stereotypes and preconceived ideas that stem from the misunderstanding s about mental illness. As a culmination of both, people with a mental illness are stripped of the chances that define a quality life such as a good job, safe housing, adequate health careRead MoreThe Stigma Of Mental Illness2582 Words   |  11 Pagesplans provided coverage for mental health services to the same extent as physical health services, if they were covered at all. The reasons for the discrimination in health insurance vary, but mental illnesses historically have not been well understood by the public, and people have had a hard time understanding that mental illnesses are biologically based diseases that affect the mind and body just like any other disease that has solely physical manifestations. A stigma is said to occur when peopleRead MoreThe Stigma of Mental Illness1656 Words   |  7 Pagesdiagnosis might exacerbate the stigma of mental illness. In Corrigan’s study clinical diagnosis adds groupness for the collection of people with mental illness which wo rsens the level of prejudice (Corrigan 34). Corrigan states that this ultimately leads to overgeneralization, as there is an assumption that all individuals diagnosed with the same mental disorders behave the same way (Corrigan 34). According to Corrigan the stereotypic description of mental illness perceives to the public that, peopleRead MoreThe Stigma Of Mental Illness984 Words   |  4 PagesSo how do we eliminate the stigma on mental illness that has been shaped and formed fo1r centuries? Now that we know the role mental health plays in our society and how it affects people who suffer from it. We must find a way to reduce the stigma and discrimination associated with this term. I propose the first step to solving this issue is through the media education and information. The media, from new to movies, plays a crucial role in shaping the minds of young people and even adults. Media hasRead MoreThe Stigma Of Mental Illness1042 Words   |  5 PagesBreak the Stigma In today’s society we are becoming more aware of the way our words or judgement can hurt others. However, there’s still a lot of stigma around mental illness. This judgement we have towards people with mental illness is what keeps some of them from seeking the help they need. The stigma isn’t just from those without mental illness though. People with mental illness often have their own stigmas as well. We need to come together and show men and women with mental illness that it isRead MoreThe Stigma Of Mental Illness1212 Words   |  5 Pagesexperiencing symptoms of mental illness. Patients suffering a physiological illness rarely hear these words, but they have begun to sound like a broken record to the mentally ill. Everyone sympathizes with the stomach, the liver, the eye, and many other organs in the body when they begin to malfunction, but no one sympathizes with the brain. It is unimaginable and almost abominable for the brain to get sick. Mental illness is probably the most misconstrued and trivialized illness, and this misconceptionRead MoreThe Stigma Of Mental Illness Essay1243 Words   |  5 PagesMental illness has dated back as far as anyone can remember it was first documented as an illness by 5th century B.C., Hippocrates when, â€Å"He was pioneering and treating mentally ill people with techniques not rooted in religion or superstition; instead, he focused on changing a mentally ill patient’s environment or occupation, or administering certain substances as medications (Unite for Sight, 2016). This was unheard of since then and now most cultures believe that mental illness is a demonic punishment

The Importance of cost information within companies Free Essays

string(102) " cost Merchandise cost is these cost that are identified with goods purchased or produced for resale\." This brief study highlights the information about the Collection of Cost Data and Reduction of Business Costs and Planning and Controlling Costs. Reports start with the interdiction portion in which it discusses the importance of the cost information to the company. Second it explains cost categorizations, demands for such categorization. We will write a custom essay sample on The Importance of cost information within companies or any similar topic only for you Order Now In add-on to that method of ciphering insistent values. In which it discusses the computation of mean, average and manner. Further methods of cal computation of scattering are besides included under the undertaking one. Third accent will be given to the indexs of the productiveness, effectivity and efficient of the company. Then it explains the betterment in quality of the merchandises and its indexs. Under the undertaking two accents will be given to the budgeting procedure, readying budgets such as gross revenues, production, material use, material purchase budgets and hard currency budgets. Finally it discusses the discrepancy analysis performed for the given informations in annexure and item analysis of direct labour, direct stuff, variable operating expense and fixed over caput are included in latter portion of the study. Introduction Cost Accounting is portion and partial of Management Accounting, Hence it ‘s better to understand the significance of the direction accounting. The Association of Chartered Certified Accountants ( ACCA ) defined direction Accounting as the â€Å" Application of accounting and statistical techniques to the specific intent of bring forthing and construing information designed to help the direction in its maps of advancing maximal efficiency and envisaging, explicating and organizing future programs and later in mensurating their executing † . Since Management accounting is concerned with information for direction intent. It is internal information for the organisation itself and is really seldom made in public, unlike fiscal accounting information. Although the cost accounting and direction accounting are oftener used together they do non give the same significance. Cost accounting is concerned with cost accretion for stock list rating for the readying of fiscal statements used in external coverage. On the other manus it is concerned with finding costs for merchandises, activities and entities to dispatch managerial maps of planning, commanding and determination devising. Hence Cost and direction accounting system should bring forth information to run into the undermentioned demand of the entity. Allocate cost between cost of goods sold and stock lists for internal and external net income coverage Provide relevant information to assist directors to do better determinations. This involves both routing and non everyday coverage. Routing information is required for a measuring the profitableness assorted sections of concern, doing merchandise mix and discontinuance determinations. Non everyday information is required for strategic determinations. Provide information for planning, control and public presentation direction. Planing involves interpreting ends and aims in to specific activities that are required to accomplish those ends and aims. Control is the procedure of guaranting that the existent results confirm with the planned results. Performance is so measured and compared with marks on a periodic footing. The term budget appears to hold been derived from the Gallic word â€Å" baguette † which means small bag or a container of paperss and histories. A budget is a formal operating program of action expressed in pecuniary footings for a given future period of clip. Simply, it is a elaborate program sketching, the acquisition and usage of fiscal and other resources over a specified clip period. Undertaking 01 Cost categorization Cost is pecuniary step of the resources sacrificed to accomplish a specific aim such as fabrication or geting a merchandise. In other word cost is the sum of existent or nominal outgo incurred on or attributable to a specific merchandise or section or procedure or activity. Cost information is required to accomplish different sort of aims such as stock list rating, determination devising or control. Cost information can non be used in similar manner for all aims. Therefore cost is used in different manner. For this intent cost is classified in different ways. Cost categorization for stock list rating and net income measuring intent. Direct cost and Indirect cost Manufacturing cost and non fabrication cost Merchandise cost and period cost Occupation costs and procedure cost Cost categorization for determination devising intent. Fixed, variable, semi fixed, semi variable cost Relevant and irrelevant cost Sunk cost Opportunity cost Fringy cost Cost Classification for control Controllable cost Uncontrollable cost Need for Cost Classification Cost categorization for stock list rating and net income measuring intent Direct cost and indirect cost Direct cost – Are those costs can be specifically and entirely identified with the specific cost aim in an effectual mode. Direct cost can be farther divided in to three parts by sing the elements of cost. Direct stuff – The cost of stuffs which become a portion of the finished merchandise. Direct labour – The payments made to employees who are straight affecting in the fabrication procedure. Direct Expense – The disbursals other than direct stuff or direct labour which are straight attributable to a specific cost aim. Indirect Cost- Are those cost that can non be specifically or entirely identified with a cost aim in an effectual mode. These are normally referred to as overhead cost. These are three types. Indirect stuff cost- Cost of those stuff which are non become portion of the finished merchandise is termed as indirect stuff cost. Indirect labour cost- Payments made to employees who are non straight affecting in the fabrication monetary values. Indirect Expenses – Those cost other than direct cost indirect stuff seashore and indirect labour cost. Fabrication and non fabrication cost The cost incurred for fabricating a merchandise is termed as fabrication cost. This consists of direct stuff cost, direct labor cost, direct disbursal and fabrication operating expenses cost. Non Manufacturing cost The cost incurred for the activates other than fabrication of a merchandise is called not fabrication cost. Normally fabricating cost is included to value the stock list but non fabrication costs are charged to gain and loss history. Merchandise cost and period cost Merchandise cost is these cost that are identified with goods purchased or produced for resale. In other words those costs which are attached to the merchandise that are included in the stock list rating for finished goods, or work in advancement are termed as merchandise cost. Time period cost is those costs which are attached to a specific period and therefore they are non included in the stock list rating. These costs are treated as disbursals for the period in which they are incurred and charged to income statement. Hence these cost rare non attached to a merchandise. Job cost and Procedure cost Job bing system is applied where broad scope of occupations or orders received and every occupation is non equal. Therefore cost of each occupation is calculated individually. Hence occupation cist is those cost which are attached to a specific occupation. Procedure bing system is applicable where many units of the same merchandises are manufactured. Cost of a unit is to be measured by spliting the Cost of production for the period by figure of units produced. Hence procedure cost is those which are attached to a fabrication procedure. Cost categorization for determinations doing Fixed, variable, semi fixed, semi variable cost This categorization is done based on the behaviour of cost. Harmonizing to behaviour cost are classified in to four parts. Under this categorization costs are classified by sing their behaviour with regard to the Variable Cost Variable cost is those costs that vary in direct proportion to the degree of activity ( Production Volume ) Fixed Costss Those costs that remains changeless over broad scopes of activity. These costs are non altering within short tally with the alterations in production volume. Since the entire fixed costs remain unchanged that cost spread over the big figure of units when the production volume is increased and so fixed cost per unit is decreased. Semi Fixed cost Semi fixed cost are those costs that jump in to different fixed cost degrees at critical points of activity within short tally. Semi Variable cost Those cost that consist of both variable and fixed constituent. Relevant and irrelevant cost Relevant cost is those costs that differ among alternate classs of actions. Therefore when determination is made those costs are relevant for the division. Cost can be changed by determinations. Irrelevant costs are those cost that do non differ among alternate classs of action. That cost will non be changed by a determination and cost can non be saved non taking a given class of action. These are common to all classs of action. Sunk Cost Sunk cost is those cost that have already been incurred for the acquired assets. These costs do non differ among alternate classs of action. They have been created by a division made in the yesteryear and that can non be changed by a determination that will non be made in the hereafter. Therefore these costs are irrelevant for the determination. Opportunity cost Expected benefits of the chance that is lost or sacrificed when pick of one class of action. This cost is relevant for the determination. Fringy cost In economic sense the fringy cost is the extra cost of one excess unit of end product. But in accounting sense fringy cost is nil but variable cost. Cost categorization for Control For this intent of commanding cost duty centres are established. Cost centre is an organisational unit headed by a director who is responsible for the cost of that unit. Some cost points can be managed by the directors of the cost unit and some points can non be managed. Hence governable cost is those cost that are moderately capable to ordinance by director and he can act upon on cost. Whereas unmanageable cost are those cost that are non moderately capable to ordinance made by the director with whose duty those cost are being identified. But the director can non act upon on these cost from his action. C. ) Consequences of the Calculations as per the appendix 01 to this studies is as follows. D. ) Representative Valuess Representative values can be calculated by utilizing following methods, Arithmetical mean Median Manner Dispersion The grade to which numerical informations tend in to distribute about an mean value is called the fluctuation or scattering of the informations. Following are the of import methods of mensurating scattering. Scope Semi inert-quartile scope Average divergence Variance and standard divergence E. ) Arithmetical Mean Arithmetical Mean is the common type widely used step of cardinal inclination. Arithmetical mean of a series is the figure obtained by spliting the entire value of the assorted points by their figure. There are two types of arithmetic Mean Simple arithmetic mean Weighted Arithmetical mean Mean = a?‘ x1+x2+x3 Nitrogen a?‘X = the amount of variables N= Number of observations Median Median is the value of the point that goes to split, the series in to equal parts, one half incorporating values greater than it and the other half contain values less than it. Therefore series has to be arranged in go uping or falling order before happening the median. Manner Mode is the most common point of the series. Mode is defined as the value of the variable which occurs most often in a distribution. Scope Is the difference between the smallest value and the largest value in the distribution? It ‘s a unsmooth step of scattering. Range = Largest Vale- Smallest Value Semi Inter- quartile Scope It can be defined as the half the distance between 3rd quartile and first quartile. Semi Inter quartile scope = Q3 – Q1 2 Average Deviation Is the arithmetic mean of the divergence of a series computed from any step of cardinal inclination ( Mean, Median, Mode ) all the divergences are taken as positive. Hence it is a step of scattering based on all points in the distribution. M.D. = a?‘ degree Fahrenheit ( D ) Nitrogen D= divergence from mean f= several frequence Standard Deviation This can be defined as the positive square root of the arithmetic mean of the squares of the divergences of the given observation from their arithmetic mean. 2 = a?‘ ( X -X saloon ) 2 Nitrogen Productiveness As koontz and O ‘ Donnel, productiveness is the input: end product ratio with in a clip period with due consideration for quality. As a expression, Productivity = Output Input signal In its really simple signifier, productive people are capable of acquiring more end product with less input. This is nil to make with sum of resources we have, but how good we are overseas telegram of utilizing available resources to accomplish higher degree of input. Productiveness can be measure through input end product ratio. If the ratio gets high figures than the budgeted figure shows the betterment in productiveness of the company. Effectiveness Harmonizing to Drucker, is â€Å" making right thing † , which denotes that resources are used to accomplish the intended aims. It s evidently connected with the end product of a procedure. Improvement in effectivity of the company indicates through if the figure of units produced for the twelvemonth is greater than the budgeted production units for the twelvemonth. Efficiency â€Å" Making thing right † . Hence efficiency is evidently connected with the usage of input. If anything is done with a minimal usage of resources, with no wastage and mopess, the manner it is done is efficient. If the manner something is done is sound so t is efficient. Efficiency of the company indicates through decrease of direct labor cost per unit of end product, direct stuff cost per unit of end product and direct over caput cost per unit of end product. Direct labour cost per unit of out moue can be calculated by spliting the entire labor cost for the period by the figure of units produced. As such direct stuff cost for the period and direct over caput cost for the period besides divided by the figure of unit produced for the same period in order to bring forth the direct stuff cost per unit of end product and direct operating expense cost per unit of end product severally. This can be compared with the current twelvemonth and last twelvemonth. Quality To run into the challenges of the competition, organisations are trusting progressively on higher quality. Although quality has ever been of import many organisations traditionally merely emphasizes sensible quality. It was and likely still is by and large believed that high quality is associated with high cost. High quality had non been stressing in the yesteryear because traditionally, the cost accounting system did non mensurate the costs associated with utilizing hapless quality stuff and bring forthing hapless quality merchandises. Cost comptroller was by and large involvement in fiscal steps. Cost of hapless quality are by and large non fiscal in nature hard to mensurate and hence ignored. Management who relied upon traditional cost accounting studies was by and large incognizant of the high cost of hapless quality. This had contributed to the gradual eroding of competitory advantages of many organisations peculiarly against those organisations where there was a great trade of accent on quality including such characteristics as entire quality Control. J. ) Cost accountant tins steps quality. Quality steps include fiscal every bit good as non fiscal. Indexs Measure of Vendor Performance Delivery on clip Right quality Right measure Fair monetary value and footings Willingness to work together to work out the jobs Vendor public presentation is an of import since if seller or provider who do non adhere to high quality may present hapless quality stuff, unequal measures and do late deliver. As such cost of merchandises may increase and quality of merchandises lessenings. Indexs Measure of Manufacturing Performance Defects rates Percentage output Bit Rework Unscheduled machine down clip If defects rates and bit values are high and unscheduled machine down clip are high indicts the hapless fabrication public presentation ensuing hapless quality to the company. Finally step of client public presentation in footings of following indexs is of import since good public presentation show the high quality of the company. If figure of ailments are less, favourable feedback from the clients, merchandise failures at client locations are less and decreased guarantee disbursals shows the improve quality of the company. Indexs Measure of Customer Acceptance Number of client ailments Feedback from clients Merchandise failure at client locations Guarantee Expenses Undertaking 02 A. ) Budget is a elaborate program sketching the acquisition and usage of fiscal and other resources over a specified clip period. Phases of Budgeting procedure Communicating inside informations of budget policy and usher lines to those people responsible for the readying of budgets. Determining the factor that restricts end product. Preparation of gross revenues budget Preparation of functional budgets Negotiation of budgets with higher-ups Coordination and reappraisal of budgets Concluding credence of budgets Ongoing reappraisal of budgets B. ) Fixed Budgets It is prepared based on one degree of end product. If existent end product differs from budgeted degree of end product, discrepancy will originate. Therefore it ‘s prepared on the premise end product and gross revenues can be estimated with just grade of truth. In the state of affairss where gross revenues and end product can non be estimated accurately, fixed budgets do non accommodate and flexible budgets can be used. Flexible budgets A budget which recognizes the difference between fixed and variable costs in relation to fluctuations in end product, turnover or their variable factors such as figure of employees are designed to alter appropriable with such fluctuations. C. ) Gross saless, production, material use, Material purchase and direct labor budgets for the Grose Limited are depicted on Annexure 02 to this study. D. ) Flossy Limited Cash budget for the period of 03 months is shown in annexure 02 to this study. Balance at the terminal of the each month is as follows. January =? 25,000 February =? -125,000 March = ? -45,000 E. ) A ; F. ) Variance computation for the Frost Production Company Ltd. Is shown in annexure to the study G. ) Operating statement is shown in annexure to this study. H. ) Consequences of the operating statement shows the snap shooting of the differences between the budgets and existent figures, However detail analysis of each cost point is required to do good determinations. I. ) A ; J. ) Direct stuff discrepancy of the company indicates that existent proportion of stuff used are more than the standard proportion since it gives minus figure of 200. Direct material Output discrepancy examines the differences between the standard output of the existent stuff input and the existent output, both valued at the standard stuff cost of the merchandise. Direct labor discrepancy is the difference between the existent direct labour cost and standard direct labor cost for a period of clip. In this neither instance there is nor difference between the existent and standard cost. Null figure is given due to negative labour rate discrepancy of 800 and positive labor efficiency discrepancy of 800. Variable operating expense cost discrepancy besides recorded as Zero bespeaking there is no difference between budgeted figures and existent. This is as a consequence of the Unfavorable variable over caput outgo discrepancy of 200 and favourable discrepancy of variable over caput efficiency discrepancy of 200. Finally the fixed over caput outgo discrepancy shows the favourable discrepancy of 400 taking to the consideration of budgeted and existent fixed over caput cost. Whereas fixed over caput volume discrepancy is recorded as nothing. Decision Collection of Cost Data and Reduction of Business Costs -Those cost aid to see the timing and hazard of the benefits from stock ownership and helped to do good determinations hence monetary value of the houses ‘ common stocks additions. Planing and commanding cost – Budgeting and other cost information are necessary for the directors who held responsible for a specific point of cost to stipulate bound on how much can be spent. This bound may be adjusted depending on the activity during the period. How to cite The Importance of cost information within companies, Essay examples

Undaunted Courage Essay Example For Students

Undaunted Courage Essay NameProfessor American History 1301DateA Brief Look at Stephen E. Ambroses Undaunted Courage: Meriwether Lewis, Thomas Jefferson, and the Opening of the American WestUndaunted Courage is a very detailed account of what Ambrose considers the most important expedition in American history, Lewis and Clarks exploration of the west. Ambrose attempts to project Thomas Jeffersons vision of a country that stretches from sea to shining sea, of an open road to the west, of an Empire of Liberty. Ambrose repeatedly shows how important the expedition was to the United States and especially to Thomas Jefferson by giving examples of the powers given to Lewis by Jefferson in order to complete the expedition. Lewis is given a letter of credit signed by Thomas Jefferson authorizing him to draw on any agency of the U.S. government anywhere in the world, anything he wanted (Ambrose 95). He is also given the power to choose his own team including his co-leader William Clark whom he had served under in th e army and knew to be a tough woodsman accustomed to command (Ambrose 97). Ambrose focuses mainly on Meriwether Lewis, the leader of the expedition and Secretary to President Jefferson. He is very in-depth in his description of Lewiss character and his philosophies concerning slavery, Native Americans, and his general political beliefs. He gives detailed descriptions of the many new species of animals and plant life that are discovered, the Indian tribes they encountered, and the awe and wonderment they experienced with each new discovery. He also discusses at great length the many hardships that they experienced along the way including dealing with unfriendly Indians, crossing portages, surviving harsh winters, and the expeditions only casualty, the death of Sergeant Charles Floyd, a relative of Clark. Ambrose is a skilled writer and he relied heavily on the journals kept by the Corp of Discovery and his own vast knowledge of the subject to tell the story and be as historically acc urate as possible. One would think this combination would produce an epic tale impossible to put down. This was not the case for me. I found the book to be a chore to read. It seemed to be too wordy. He would give long detailed descriptions of conversations and events when a simpler one would do. I also believe it tended to read as a text book or journal rather than a novel. Every third paragraph begins with a date as if it were a diary or timeline. There was little continuity to the storyline. Once these flaws are recognized another becomes apparent, its incredible size. It is a voluminous text of almost five hundred pages! This is another example of how his attention to detail might have worked against him. The story could have been told in much fewer pages and reading the story might not have been so fatiguing. Another problem I had with the book is that he used the periods correct vernacular so any quotes or dialogue are in this flowery poetic style which does not lend itself to readability. At times, it was like reading Shakespeare. I think perhaps he spent too much effort relaying the events accurately and not enough developing the characters. I do not believe I am judging this book too harshly, for I have read many historical novels with which to compare it including Gods and Generals and The Killer Angels by Michael Shaara and the many books in Bernard Cornwells Richard Sharpe series. All of these books deal with historical events from the point of view of the actual people that were involved with them but, Undaunted Courage fails to capture the readers attention and entertain the way Shaaras and Cornwells novels do. Instead of eagerly anticipating what new exciting adventures lay in the next chapter, I found myself eagerly awaiting the end of the book. In all, I do not think I would recommend Undaunted Courage: Meriwether Lewis, Thomas Jefferson, and the Opening of the American West to anyone who was not an insomniac. If reading the book does not put you to sleep, it is big enough to thump yourself on the head and knock yourself out. Works CitedAmbrose, Stephen. Undaunted Courage: Meriwether Lewis, Thomas Jefferson, and the Opening of the American West. 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