Socharstvo Essays - Free Essays, Term Papers, Research Papers

Socharstvo Essays - Free Essays, Term Papers, Research Papers Socharstvo - studia udskej postavy poda modelu - pozornos sa venuje idealnym proporciam =poda vzoru antiky - vychodisko: anatomia, pohybova stranka tela - princip zlateho rezu - snaha oddeli sochy od architektury ajej samostatne uplatnenie vpriestore -socha= samostatne dielo, ktore sa stava sucasou architektury material: kov, kame, mramor, palena hlina - MICHELANGELO: DAVID... Maliarstvo -Architektura: exterier- SGRAFITY /vyskrabavanie viacerych vrstiev omietky/ interier - maba Vytvarne umenie: -spociatku vplyv gotiky ZNAKY = geometricky konstruovana perspektiva - iluzia hbky =zobrazovanie ziveho pohybu audskeho tela na zaklade poznatkov zanatomie =ideal krasy: clovek plny zivota aoptimizmu, usachtile postavy krasne vduchu kalokagatie =priestorova hbka =studium prirody =svetlo atie =realisticky nazor na zivot =objavenie perspektivy= opticky jav, ktory vznika zobrazenim trojrozmerneho sveta na dvojrozmernu plochu tak, ako ho vidime vskutocnosti =objekty sa smerom do diaky zmensuju arovnobezky smerom khorizontu sa zbiehaju =bod, vktorom sa stretavaju, sa nazyva ubeznik TECHNIKA= freska, sgrafito, olejomaba CIE= snaha zachyti obraz tak, aby zodpovedal skutocnosti Vyznamny predstavitelia -umelci, vsestranne nadani LEON BARISTA ALBERTI -florentsky ucenec, architekt, teoretik -posobil vo Florencii, Rimini, Mantove FRA ANGELICO - florentsky maliar ranej renesancie - lyricky zobrazoval naboz. temy - nastenna aoltarna maba PAOLO UCCELLI - Poovacka vlese FILIPPA BRUNELLESCHI -florentsky sochar aarchitekt - zakladate atvorca renesancnej architektury -jednoduchy harmonicky asvetelny priestor - Chram San Lorenzo, kupola Domu St. Maria del Fiore vo Florencii LEONARDO DA VINCI -taliansky maliar, sochar, architekt, vynalezca, hudobnik, vedec, teoretik umenia - bol ziakom Andreu Verrocchia - studoval prirodu, robil pitvy ana ich zaklade anatomicke studie -udske telo= najdokonalejsi pristroj, vychadzal zneho aj pri tvorbe hudobnych nastrojov - jeho kresba poda Vitruvia - Homo quadratus, vktorej hada paralely medzi proporciami udskeho tela ageometr. tvarmi -bol zakladateom vedeckej atechnickej ilustracie - navrhoval lietajuce stroje / zo skumania vtacich kridel / - vymysal parne dela, loziska mechanickych guocok - za najvyssie umenie povazoval maliarstvo, pretoze dokaze najvierohodnejsie napodobni prirodu -pouzival sfumato- jemne prechody medzi tieom asvetlom atzv. leonardovsky usmev TVORBA: MONA LISA (La Giocconda), DAMA SHRANOSTAJOM, SV. JAN KRSTITE, POSLEDNA VECERA MICHELANGELLO BUANAROTTI -florentsky maliar, sochar, architekt, basnik - fresky vSIXTINSKEJ KAPLNKE vo Vatikane -plastickos, modelovana svetlom atieom, dokonaly pohyb, dynamika -namety : strop Genesis -fresky su syntezou kresanstva, antiky aj vplyv Danteho Bozskej komedie -vytvoril zaklad noveho slohu - baroka - pokracoval vstavbe Chramu sv. Petra vRime - kupola -budova Bibliotheca Laurenziana vo Florencii - SOCHY: Pieta, David, Mojzis SANDRO BOTICCELLI -bibl. namety- naboz. sceny - neskor socialne motivy - alegorie- PRIMAVERA, pribehy zantickej mytologie ZRODENIE VENUSE - kresba, pouziva tenke ciary, zobrazuje detaily, pouziva tlmenu farebnos - vytvoril ideal zenskej krasy - vytvaral symbolicke alegorie -dekorativnos malieb - postavy- zachytene velegantnych pohyboch amaju rozviate draperie

Heres how to get that job, even if youre underqualified.

Heres how to get that job, even if youre underqualified. Typical job search wisdom says you shouldn’t send off resumes to jobs you know you just don’t have the qualifications to land. But there are some circumstances, especially in tech, where a job might be just beyond your reach, but still attainable if you know how to work what you have to its full potential. Here are a few strategies to help you craft a job-seeking persona that will help you shoot beyond your experience level. After all, if you’re trying to break into a new field, how is it possible for you to have 3-5 years experience anyway? Try these tips instead of writing off your ideal job as a lost cause.Showcase the skills you do have.You might not tick every box they seek, but it’s possible that you tick some boxes with more gusto than anybody else applying. Play up what you do have, and then take the focus away from their list and make your own list- you might have skills they didn’t realize they needed for their open position. Make a case t hat your unique combination of skills is actually even better suited for the job, and then go on to explain how and why.Focus on your potential.Even if you don’t have a specific knowledge base or set of skills, show you have the desire and potential to learn whatever you’ll need to know. Play up your motivation and drive. Emphasize the speed of your learning curve, and explain how quickly you acquired expertise in something previously. Don’t just tell them you’ll hit the ground running and pick up what you don’t have on the fly. Show them how you’ve done this throughout your career.Fill in your gaps.Use your cover letter to provide context for whatever skills and experience you lack, and as a way of smoothing over the holes they might see in your resume. Make an upbeat, short-but-sweet case for why they ought to give your resume, despite its holes, a second look. Be honest. You’re not a perfect candidate, but you might just be the per fect person for the job.Hold the recruiter’s hand.Don’t just slap down the bare facts of your skills and experience and hope whoever reads your resume is trained to read between the lines and construct your ideal candidacy for you. Connect the dots for them. Synthesize everything into one big picture for them. Make it clear- in your cover letter, on your resume, and in the interview.Stay positive.In your honesty, stay away from negative language like â€Å"I don’t know†¦Ã¢â‚¬  â€Å"I’m not qualified to†¦Ã¢â‚¬  or â€Å"I’ve never done†¦Ã¢â‚¬  Frame things with a bit more optimism, like: â€Å"I’m eager to explore†¦Ã¢â‚¬  â€Å"I’d love to work on†¦Ã¢â‚¬  etc. Be aware of what you don’t know and don’t have going for you right now, but also make it clear that you are conscious of what you lack and are eager to do what needs to be done to get up to speed.When in doubt, ask.If you’r e on the fence and not sure whether to throw your application into the pile, send a quick email off to the recruiter asking them to clarify what they mean by â€Å"proficiency in _____.† It will save both parties time and energy in the end.Give them what they don’t even realize they want.If you want it badly enough and have the drive and guts to go for it, you’re halfway there. Concentrate on showing your passion and tenacity. The rest, unless you’re way off the requirements mark, can usually be learned on the job with enough work behind the scenes. Show the proper level of excitement, demonstrate how close you are to being their ideal, and let them see just how hard you’ll work to get up to speed.

Analysis of Gypsy perfomrance group Essay Example | Topics and Well Written Essays - 1000 words - 1

Analysis of Gypsy perfomrance group - Essay Example Their parents were Spanish Romani people who had fled from Catalonia during the time of the Spanish Civil War in the 1930’s. (BBC) However, an exception was Chico Bouchikhi who was of Moroccan and Algerian descent.  (BBC) The group was quite famous for introducing audiences to a pop- oriented music the ‘Rumba Catalana’ that was distantly derived from the traditional Flamenco music but with pop influences. (BBC) Their music well suited social dances like the ‘Rumba’ and the ‘Salsa’ which became quite popular. The band members were of Spanish Gipsy origin and their growing years were spent in making music while traversing the south of France and harvesting. Their roots were steeped firmly in Romany tradition. In their initial stages the group played at weddings and parties or just jammed on the streets of Cannes. They made use of South America’s rumba rhythm along with the flamenco guitars and introduced the world to the ‘Rumba Gitano’ with their classy debut titled ‘Bambolero’. (Official Home page, gipsykings.com) Thus they began their epic musical journey and there was no turning back for them. Though their lives have changed with their popularity, they still remain gypsies at heart. (Official Home page, gipsykings.com) The members hardly speak any English. They converse and sing in ‘Gitane’ which is a Gypsy dialect that involves both Spanish and French. The popularity of the group is driven by their upbeat and danceable music. The Gipsy’s lead singer is Nicolas Reyes who is the son of the famous Flamenco singer Jose Reyes who during the 60’s and the 70’s sold millions of records after having joined forces with his friend Manitas de Plata. The duo contributed a great deal towards placing the ‘Flamenco’ on the map of international music. The Gipsy Kings comprise of two families of brothers. On one hand, we have the Reyes family with Nicolas, Canut, Paul, Patchai, Andre, and on the other we have the

Report Research Paper Example | Topics and Well Written Essays - 3000 words

Report - Research Paper Example Now the products of the organization is broadly known and accepted as Pepsi in global market place. The organization has implemented strong brand and product extension strategy since 1965 in order to gain competitive advantages within the industry. The organization has able to achieve huge success and potential competitive advantages due to continuous improvement in the operation management process (Heizer, 2011). This report will compare the old and new operation management process of the organization and will determine the competitive advantages of the company. In addition to this, the report will analyze several facts in order to prove following thesis statement. Thesis Statement Constant innovation in operation management, and integration of technology, sustainability and cost reduction strategy helped Pepsi to become one of the leading organizations within food and beverage industry. Analysis PepsiCo is considered as one of the leading organizations in the global food and bevera ge industry. The organization always tries to ensure fairness and business ethics in each and every business operation process to achieve potential competitive advantages and develop global client base. The organization tries to take care of all stakeholders such as society, community; employees, shareholders, consumers and suppliers by maintain sustainability in the business operation process. ... Pepsi Cola Company achieved huge success initially through the implementation of business operation strategy. Unfortunately the organization went bankrupt in the year 1931. However, the brand redeveloped and repositioned later. The organization merged with Frito-Lay Inc. in the year 1965 and formed PepsiCo, Inc. The soft drinks of the organization are broadly known as Pepsi among the people in this world. The mission statement, corporate values and operation management processes have changed of the organization throughout these long operating years. Previously the organization was aiming on becoming one of the most profitable consumer products organization by maintain honesty, integrity and fairness in the business operation process. However, the organization changes its business value and aim quite slowly and steadily in order to address the critical changes in several external environmental factors. Recently the organization is focusing on several corporate social responsibility ac tivities, community engagement programmes in order to maintain its strong global brand image. Pepsi Cola Company used to follow three different steps in the operation process such as manufacturing of the soft drinks, transferring of the soft drink to the packaging house and storage of the soft drink products. The organization used to incorporate ingredients like flavour oil, kola nuts, vanilla beans and sweeteners as the major ingredients to manufacture soft drinks. This product got huge popularity among the people in this world. The organization always used to focus on the adoption and implementation of advanced technological processes and tools in the business operation processes in order to maintain efficiency in the business operation

Jon Lebed Essay Example for Free

Jon Lebed Essay Summary: In this case study we learn about Jonathan Lebed, at 15 years old, the youngest person during that time and the first minor to ever to face proceedings by the SEC for stock-market fraud. In 2000, Jonathan Lebed caused chaos in the stock trading industry and was accused of â€Å"pumping and dumping† stocks over the Internet. Between September 1999 and February 2000 Lebed made hundreds of thousands of dollars by posting in internet chat rooms and on message boards encouraging people to buy penny stocks he already owned, thus, according to the SEC, artificially raising the price of the stock. Lebed was found guilty by the SEC of wrong doing under Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 which addresses fraud in the use on interstate commerce. Under these acts it is unlawful for a person to intentionally provide false statements for the purposes of deceiving buyers. The SEC settled with him for a $285,000 of his earnings. His actions proved that the Internet could be a very powerful tool for fraud. The Context: The moral tone of the case study we were given to read, written by Michael Lewis, almost seemed to be a defense as to why what Jonathan had done should have been acceptable. Lewis seemed to portray Jonathan as just a kid doing what all financial analyst and stock gurus do daily, but since Jonathan was 15, and doing it well, then the Securities and Exchange Commission was â€Å"picking† on him. At times in the story their was a sense on emotional disarray, and no one wanting to be the blame or accept responsibility for the situation, especially between Jonathans, his mother, and father. Broader Ethical Perspective: In the case it was obvious that Jonathan did not have the best interest of all the parties involved in his best interest, which to me constitutes for one of the first red flags of the lack of ethical behavior. He also never showed care or any remorse of any potential wrong doing for anyone who may have been a victim to his gimmicks; he never took responsibility for his actions.

An Analysis of Thomas Hardys The Mayor of Casterbridge Essay -- essay

An Analysis of The Mayor of Casterbridge The plot of The Mayor of Casterbridge, by Thomas Hardy, can often be confusing and difficult to follow. The pages of this novel are filled with sex, scandal, and alcohol, but it provides for a very interesting and unique story. It all begins one day in the large Wessex village of Weydon-Priors. Michael Henchard, a young hay-trusser looking for work, enters the village with his wife and infant daughter. What follows next, is certainly a little out of the ordinary, and this book provides and interesting plot, that is sure to brighten up any boring day. Michael Henchard, looking for something to drink, enters into a tent where an old woman is selling furmity, a liquid pudding made of boiled wheat, eggs, sugar, and spices. Henchard consumes too many bowls of furmity spiked with rum. Feeling trapped by his marriage and under the influence, Henchard threatens to auction his family. The auction begins as a kind of cruel joke, but Susan Henchard in anger retaliates by leaving with a sailor who makes the highest bid. Henchard regrets his decision the next day, but he is unable to find his family. Exactly eighteen years pass. Susan and her daughter Elizabeth-Jane come back to the fair, seeking news about Henchard. The sailor has been lost at sea, and Susan is returning to her "rightful" husband. At the infamous furmity tent, they learn Henchard has moved to Casterbridge, where he has become a prosperous grain merchant and even mayor. When Henchard learns that his family has returned, he is determined to right his old wrong. He devises a plan for courting and marrying Susan again, and for adopting her daughter. A young Scotsman named Donald Farfrae enters Casterbridge on the same day as Susan and Elizabeth-Jane. Henchard takes an instant liking to the total stranger and convinces Farfrae to stay on in Casterbridge as his right-hand man. Henchard even tells Farfrae the two greatest secrets of his life: the sale of his wife and the affair he has had with a Jersey woman, Lucetta. Henchard is confused as to how to make good on his bad acts. Henchard remarries Susan, who dies soon afterward, leaving behind a letter to be opened on Elizabeth-Jane's wedding day. Henchard read... ... Henchard appears at Elizabeth-Jane and Farfrae's wedding to deliver a present. Elizabeth-Jane spurns him, and Henchard sees that Newson has taken over as father of the bride--a role Henchard can never play. He leaves Casterbridge broken-hearted. A few days later, Elizabeth-Jane discovers Henchard's present, a bird in a cage. The unattended bird has died of starvation. Touched, she and Farfrae go in search of Henchard. Too late, they learn he has just died in the hovel where he had been living with the humblest of his former employees. The young couple read Henchard's pitiful will, in which Henchard asks that no one remember him. As one can see, to often scandal can end in tragedy, as in the case of poor Michael Henchard. He lived a risky life, and paid for his mistakes in the end. The Mayor of Casterbridge proves to be an interesting novel, that provides everything modern day critics hope to keep out of the hands of children. The book proved to be at times, quite exegesis, but the plot is presented well, and the settings described beautifully. Thomas Hardy creates a masterpiece in describing the rise and fall of one Michael Henchard.

Cost Accounting Essay

Origins All types of businesses, whether service, manufacturing or trading, require cost accounting to track their activities.[1] Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the industrial revolution, when the complexities of running a large scale business led to the development of systems for recording and tracking costs to help business owners and managers make decisions. In the early industrial age, most of the costs incurred by a business were what modern accountants call â€Å"variable costs† because they varied directly with the amount of production.[citation needed] Money was spent on labor, raw materials, power to run a factory, etc. in direct proportion to production. Managers could simply total the variable costs for a product and use this as a rough guide for decision-making processes. Some costs tend to remain the same even during busy periods, unlike variable costs, which rise and fall with volume of work. Over time, these â€Å"fixed costs† have become more important to managers. Examples of fixed costs include the depreciation of plant and equipment, and the cost of departments such as maintenance, tooling, production control, purchasing, quality control, storage and handling, plant supervision and engineering.[2] In the early nineteenth century, these costs were of little importance to most businesses. However, with the growth of railroads, steel and large scale manufacturing, by the late nineteenth century these costs were often more important than the variable cost of a product, and allocating them to a broad range of products lead to bad decision making. Managers must understand fixed costs in order to make decisions about products and pricing. For example: A company produced railway coaches and had only one product. To make each coach, the company needed to purchase $60 of raw materials and components, and pay 6 laborers $40 each. Therefore, total variable cost for each coach was $300. Knowing that making a coach required spending $300, managers knew they couldn’t sell below that price without losing money on each coach. Any price above $300 became a contribution to the fixed costs of the company. If the fixed costs were, say, $1000 per month for rent, insurance and owner’s salary, the company could therefore sell 5 coaches per month for a total of $3000 (priced at $600 each), or 10 coaches for a total of $4500 (priced at $450 each), and make a profit of  $500 in both cases. Cost Accounting vs Financial Accounting See also: Financial accounting Financial accounting aims at finding out results of accounting year in the form of Profit and Loss Account and Balance Sheet. Cost Accounting aims at computing cost of production/service in a scientific manner and facilitate cost control and cost reduction. Financial accounting reports the results and position of business to government, creditors, investors, and external parties. Cost Accounting is an internal reporting system for an organization’s own management for decision making. In financial accounting, cost classification based on type of transactions, e.g. salaries, repairs, insurance, stores etc. In cost accounting, classification is basically on the basis of functions, activities, products, process and on internal planning and control and information needs of the organization. Financial accounting aims at presenting ‘true and fair’ view of transactions, profit and loss for a period and Statement of financial position (Balance Sheet) on a given date. It ai ms at computing ‘true and fair’ view of the cost of production/services offered by the firm.[3] (In some companies, machine cost is segregated from overhead and reported as a separate element) Classification of costs Classification of cost means, the grouping of costs according to their common characteristics. The important ways of classification of costs are: 1. By Element: There are three elements of costing i.e. material, labor and expenses. 2. By Nature or Traceability:Direct Costs and Indirect Costs. Direct Costs are Directly attributable/traceable to Cost Object. Direct costs are assigned to Cost Object. Indirect Costs are not directly attributable/traceable to Cost Object. Indirect costs are allocated or apportioned to cost objects. 3. By Functions: production,administration, selling and distribution, R&D. 4. By Behavior: fixed, variable, semi-variable. Costs are classified according to their behavior in relation to change in relation to production volume within given period of time. Fixed Costs remain fixed irrespective of changes in the production volume in given period of time. Variable costs change according to volume of production. Semi-variable Costs costs are partly fixed and partly variable. 5. By control ability: controllable, uncontrollable costs. Controllable costs are those which can be controlled or influenced by a conscious management action. Uncontrollable costs cannot be controlled or influenced by a conscious management action. 6. By normality: normal costs and abnormal  costs. Normal costs arise during routine day-to-day business operations. Abnormal costs arise because of any abnormal activity or event not part of routine business operations. E.g. costs arising of floods, riots, accidents etc. 7. By Time: Historical Costs and Predetermined costs. Historical costs are costs incurred in the past. Predetermined costs are computed in advance on basis of factors affecting cost elements. Example: Standard Costs. 8. By Decision making Costs: These costs are used for managerial decision making. Marginal Costs: Marginal cost is the change in the aggregate costs due to change in the volume of output by one unit. Differential Costs: This cost is the difference in total cost that will arise from the selection of one alternative to the other. Opportunity Costs: It is the value of benefit sacrificed in favor of an alternative course of action. Relevant Cost: The relevant cost is a cost which is relevant in various decisions of management. Replacement Cost: This cost is the cost at which existing items of material or fixed assets can be replaced. Thus this is the cost of replacing existing assets at present or at a future date. Shutdown Cost:These costs are the costs which are incurred if the operations are shut down and they will disappear if the operations are continued. Capacity Cost: These costs are normally fixed costs. The cost incurred by a company for providing production, administration and selling and distribution capabilities in order to perform various functions. Other Costs Standard cost accounting In modern cost account of recording historical costs was taken further, by allocating the company’s fixed costs over a given period of time to the items produced during that period, and recording the result as the total cost of production. This allowed the full cost of products that were not sold in the period they were produced to be recorded in inventory using a variety of complex accounting methods, which was consistent with the principles of GAAP (Generally Accepted Accounting Principles). It also essentially enabled managers to ignore the fixed costs, and look at the results of each period in relation to the â€Å"standard cost† for any given product. For example: if the railway coach company normally produced 40 coaches per month, and the fixed costs were still $1000/month, then each coach could be said to incur an Operating Cost/overhead of $25 =($1000 /  40). Adding this to the variable costs of $300 per coach produced a full cost of $325 per coach. This method tended to slightly distort the resulting unit cost, but in mass-production industries that made one product line, and where the fixed costs were relatively low, the distortion was very minor. For example: if the railway coach company made 100 coaches one month, then the unit cost would become $310 per coach ($300 + ($1000 / 100)). If the next month the company made 50 coaches, then the unit cost = $320 per coach ($300 + ($1000 / 50)), a relatively minor difference. An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to correct the situation. The development of throughput accounting Main article: Throughput accounting As business became more complex and began producing a greater variety of products, the use of cost accounting to make decisions to maximize profitability came into question. Management circles became increasingly aware of the Theory of Constraints in the 1980s, and began to understand that â€Å"every production process has a limiting factor† somewhere in the chain of production. As business management learned to identify the constraints, they increasingly adopted throughput accounting to manage them and â€Å"maximize the throughput dollars† (or other currency) from each unit of constrained resource. Throughput accounting aims to make the best use of scarce resources(bottle neck) in a JIT environment.[4] Mathematical formula Activity-based costing Main article: Activity-based costing Activity-based costing (ABC) is a system for assigning costs to products based on the activities they require. In this case, activities are those regular actions performed inside a company.[5] â€Å"Talking with customer regarding invoice questions† is an example of an activity inside most companies. Companies may be moved to adopt ABC by a need to improve costing accuracy, that is, understand better the true costs and profitability of  individual products, services, or initiatives. ABC gets closer to true costs in these areas by turning many costs that standard cost accounting views as indirect costs essentially into direct costs. By contrast, standard cost accounting typically determines so-called indirect and overhead costs simply as a percentage of certain direct costs, which may or may not reflect actual resource usage for individual items. Under ABC, accountants assign 100% of each employee’s time to the different activities performed inside a company (many will use surveys to have the workers themselves assign their time to the different activities). The accountant then can determine the total cost spent on each activity by summing up the percentage of each worker’s salary spent on that activity. A company can use the resulting activity cost data to determine where to focus their operational improvements. For example, a job-based manufacturer may find that a high percentage of its workers are spending their time trying to figure out a hastily written customer order. Via ABC, the accountants now have a currency amount pegged to the activity of â€Å"Researching Customer Work Order Specifications†. Senior management can now decide how much focus or money to budget for resolving this process deficiency. Activity-based management includes (but is not restricted to) the use of activity-based costing to manage a business. While ABC may be able to pinpoint the cost of each activity and resources into the ultimate product, the process could be tedious, costly and subject to errors. As it is a tool for a more accurate way of allocating fixed costs into product, these fixed costs do not vary according to each month’s production volume. For example, an elimination of one product would not eliminate the overhead or even direct labor cost assigned to it. ABC better identifies product costing in the long run, but may not be too helpful in day-to-day decision-making. Integrating EVA and Process Based Costing Recently, Mocciaro Li Destri, Picone & Minà   (2012).[6] proposed a performance and cost measurement system that integrates the Economic Value Added criteria with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic not only at the firm level, but also at lower levels of the organization. EVA-PBC methodology plays an interesting role in bringing strategy back into financial performance measures. Lean accounting Main article: Lean accounting Lean accounting[7] has developed in recent years to provide the accounting, control, and measurement methods supporting lean manufacturing and other applications of lean thinking such as healthcare, construction, insurance, banking, education, government, and other industries. There are two main thrusts for Lean Accounting. The first is the application of lean methods to the company’s accounting, control, and measurement processes. This is not different from applying lean methods to any other processes. The objective is to eliminate waste, free up capacity, speed up the process, eliminate errors & defects, and make the process clear and understandable. The second (and more important) thrust of Lean Accounting is to fundamentally change the accounting, control, and measurement processes so they motivate lean change & improvement, provide information that is suitable for control and decision-making, provide an understanding of customer value, correctly assess the financial impact of lean improvement, and are themselves simple, visual, and low-waste. Lean Accounting does not require the traditional management accounting methods like standard costing, activity-based costing, variance reporting, cost-plus pricing, complex transactional control systems, and untimely & confusing financial reports. These are replaced by: lean-focused performance measurements simple summary direct costing of the value streams decision-making and reporting using a box score financial reports that are timely and presented in â€Å"plain English† that everyone can understand radical simplification and elimination of transactional control systems by eliminating the need for them driving lean changes from a deep understanding of the value created for the customers eliminating traditional budgeting through monthly sales, operations, and financial planning processes (SOFP) value-based pricing correct understanding of the financial impact of lean change As an organization becomes more mature with lean thinking and methods, they recognize that the combined methods of lean accounting in fact creates a lean management system (LMS) designed to provide the planning, the  operational and financial reporting, and the motivation for change required to prosper the company’s on-going lean transformation. Marginal costing See also: Cost-Volume-Profit Analysis and Marginal cost The cost-volume-profit analysis is the systematic examination of the relationship between selling prices, sales, production volumes, costs, expenses and profits. This analysis provides very useful information for decision-making in the management of a company. For example, the analysis can be used in establishing sales prices, in the product mix selection to sell, in the decision to choose marketing strategies, and in the analysis of the impact on profits by changes in costs. In the current environment of business, a business administration must act and take decisions in a fast and accurate manner. As a result, the importance of cost-volume-profit is still increasing as time passes. CONTRIBUTION MARGIN A relationship between the cost, volume and profit is the contribution margin. The contribution margin is the revenue excess from sales over variable costs. The concept of contribution margin is particularly useful in the planning of business because it gives an insight into the potential profits that a business can generate. The following chart shows the income statement of a company X, which has been prepared to show its contribution margin: Sales $1,000,000 (-) Variable Costs $600,000 Contribution Margin $400,000 (-) Fixed Costs $300,000 Income from Operations $100,000 CONTRIBUTION MARGIN RATIO The contribution margin can also be expressed as a percentage. The contribution margin ratio, which is sometimes called the profit-volume  ratio, indicates the percentage of each sales dollar available to cover fixed costs and to provide operating revenue. For the company Fusion, Inc. the contribution margin ratio is 40%, which is computed as follows: The contribution margin ratio measures the effect on operating income of an increase or a decrease in sales volume. For example, assume that the management of Fusion, Inc. is studying the effect of adding $80,000 in sales orders. Multiplying the contribution margin ratio (40%) by the change in sales volume ($80,000) indicates that operating income will increase $32,000 if additional orders are obtained. To validate this analysis the table below shows the income statement of the company including additional orders: Sales $1,080,000 (-) Variable Costs $648,000 (1,080,000 x 60%) Contribution Margin $432,000 (1,080,000 x 40%) (-) Fixed Costs $300,000 Income from Operations $132,000 Variable costs as a percentage of sales are equal to 100% minus the contribution margin ratio. Thus, in the above income statement, the variable costs are 60% (100% – 40%) of sales, or $648,000 ($1,080,000 X 60%). The total contribution margin $432,000, can also be computed directly by multiplying the sales by the contribution margin ratio ($1,080,000 X 40%). See also Accountancy Cost overrun Fixed asset turnover Management accounting IT Cost Transparency Kaizen costing Profit model References 1. Principles of Cost Accounting – Edward J. Vanderbeck – Google Books. Books.google.co.uk. Retrieved 2013-03-01. 2. Performance management, Paper f5. Kapalan publishing UK. Pg 3 3. Cost and Management Accounting. Intermediate. ICA. p. 15. 4. Performance management, Paper f5. Kapalan publishing UK. Pg 17 5. Performance management, Paper f5. Kaplan publishing UK. Pg 6 6. Mocciaro Li Destri A., Picone P. M. & Minà   A. (2012), Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC, Business System Review, Vol 1., Issue 1. pp.85-102. 7. Maskell & Baggaley (December 19, 2003). â€Å"Practical Lean Accounting†. Productivity Press, New York, NY. Books and journals Maher, Lanen and Rahan, Fundamentals of Cost Accounting, 1st Edition (McGraw-Hill 2005). Horngren, Datar and Foster, Cost Accounting – A Managerial Emphasis, 11th edition (Prentice Hall 2003). Consortium for Advanced Manufacturing-International Kaplan, Robert S. and Bruns, W. Accounting and Management: A Field Study Perspective (Harvard Business School Press, 1987) ISBN 0-87584-186-4 Sapp, Richard, David Crawford and Steven Rebishcke â€Å"Article title?† Journal of Bank Cost and Management Accounting (Volume 3, Number 2), 1990. Author(s)? â€Å"Article title?† Journal of Bank Cost and Management Accounting (Volume 4, Number 1), 1991. External links Accounting Systems, introduction to Cost Accounting, ethics and relationship to GAAP. National Conference on College Cost Accounting Cost accounting is a process of collecting, analyzing, summarizing and evaluating various alternative courses of action. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future.[1] Since managers are making decisions only for their own organization, there is no need for the information to be comparable to similar information from other organizations. Instead, information must be relevant for a particular environment. Cost accounting information is  commonly used in financial accounting information, but its primary function is for use by managers to facilitate making decisions. Unlike the accounting systems that help in the preparation of financial reports periodically, the cost accounting systems and reports are not subject to rules and standards like the Generally Accepted Accounting Principles. As a result, there is wide variety in the cost accounting systems of the different companies and sometimes even in different parts of the same company or organization.

Gay Macho: The Life and Death of the Homosexual Clone

â€Å" I n the sence, Gay Macho captures a moment in time, an exuberant period when gay men had thrown off the opprobrium of social stigma as failed men and widely, ecstatically, and somewhat recklessly articulated a new kind of gay masculinity. No more were gay men the â€Å"pitful effeminates† that Magnus Hirschfeld has called them, the inverts, men trapped in woman’s bodies. Gay men were real men , and their sense of themselves as gay was shaped by the same forces by which the experience themselves as men: traditional masculinity. † Pg. 1 Gay Macho, â€Å"Martin P Levine†- â€Å" Raining Men†, The Sociology of Gay Masculinity â€Å"The straight world has told us that if we are not masculine we are homosexual, that to be homosexual means not to be masculine†¦ One of the things we must do is refine ourselves as homosexuals. † – Tony Diaman (1970) Pg. 10 Gay Macho, â€Å"Martin P Levine†- The Clone as a man â€Å"All men in American culture, regardless of the future sexual orientation, learn the male gender role and sexual script, mainly because or culture lacks a anticipatory socialization for adult homosexuality. Regarding same- sex love as a loathsome aberration, the agents of socialization prepare all youths for heterosexual masculinity† – Dank (1971) Pg. 11 â€Å"Camp: a behavioral style entailing the adoption of feminine dress, speech, and demeanor. † Pg. 21 Gay Macho, â€Å"Martin P Levine†- The Birth of Gay Macho â€Å" Gay activists formulated radically different images of the postcloset homosexual (Marotta 1981, chaps. 5-6). Some gay liberationists viewed this man as a politicized hippie who eschewed traditional manliness, conventional aspirations, and established institutions. He avoided the quick sex associated with the sexual marketplace and formed instead lasting relationships. And he wore â€Å"gender fuck† attire that mixed masculine and feminine (beards and dresses). (Marotta – 1981, 144. ) Pg. 28 â€Å"The image heralded the masculinization of gay culture. Gay men now regarded themselves as masculine. The adopted manly attire and demeanor as a means of expressing their new sense of self. They also adopted this look to enhance their physical attractiveness and express improved self-esteem. â€Å" Pg. 28 Since American culture devalued male effeminacy, they adopted manly demeanor and attire as a means of expressing a more valued identity. † Pg. 28 -My question is, is what makes a man? How many times when you think of the idea of a man do you not get caught up my the idea that has been put in front of you because of the culture that we live in. As young boys are given a dress code, G-I Joe’s and swords, and taught to be kni ghts, doctors, and hero’s. What happens when one child doesn’t follow those rules, do we call him a rebel, weird, do we make up an excuse for his behavior, call him queer? The idea of a man is in us all man or woman and the expectations to live up to the idea sometimes are not as easy for some. -BUT YOU JUST WANT TO FIT IN -IS ONE SEX HOLDING BACK? J. Craik, 1994, The Face of Fashion London: Routledge pp 176-203 Fashioning Masculinity – Dressed for comfort or style: fashionless men â€Å"Men’s bodies have never simply stood for sex; consequently, their clothes never have either. Pitty the poor man who wants to look attractive and well dressed, but who feel that by doing so he runs the risk of looking unmanly. † (Steele 1989b: 61) Pg. 177 Men’s appearance has been calculated to enhance their active roles (especially occupation and social status). † Pg. 177 â€Å"The post -1960s reassertion of male fashion and male bodies. † Pg. 178 â€Å" Male fashion has been confined to particular groups and subcultures’, such as ‘gentlemen’, gays, popular entertainers, ethnic groups, and popular subcultura l groups (Almond 1988;consgrove 1989; Kohn 1989; D. Lloyd 1988). Pg. 179 â€Å"Perversely, normatively homophobic sportsmen have engages in blatantly homoerotic activities (touching, embracing, kissing, cuddling) which elsewhere they would denounce. In other words, sports have been ‘the privileged space of the legitimate gaze of male upon male (Miller 1990, pg. 82). † â€Å" Out of the sporting arena, however, the men have continued to eschew signs of masculinity and sexuality. Insofar as clothes articulate masculinity, they display attributes of strength and power rather then male sexual desire and homoeroticism. † Pg. 192 â€Å"Not only have men been reluctant to wear clothes the exude sexuality but they have also been loathe to indulge in other behavior associated with sexual display, including shopping (Pumphrey 1989: 97). Pg. 192 â€Å"Scheuring (1989) has explained the way in which the humble pair of jeans was transformed from practical, rural and blue collar work-clothes into a fashion garment synonymous with youth. † Pg. 194 â€Å" The break came in the early 1950’s when middleclass, white rock singers and film stars (such as Elvis Presely, Eddie Cochran, Gene Vincent, Marlon Brando and James Dean) adopted the Levi Strauss 501 style (with button flies) and black leather jackets to convey a ‘tough, rugged, youth-rebel appearance (Ibid. :227). † Pg. 194 The new man is a contradictory composite: one who is becoming more self-conscious of what it is to be a man, and one who sees through the farce of masculinity and all the entrappings that accompany it’ (Gentle 1988: 98). † Pg. 197 â€Å"Male models, too, make eye contact with the viewer, adopt sultry expressions, display their best masculine features, and allow their bodies to be dissected by the camera. Garber has shown that dress code have established the boundries of self through rules concerning status and gender, and the ‘anxieties’ associated with them (Garber 1992: 32). Pg. 203 â€Å"Changing conventions of men’s fashion have entailed re-worked attributes of masculinity that have transformed male bodies into objects of gaze, of display and decoration. This radically undercuts the Victorian and post-Victorian idea of masculinity as the display of restraint in a disciplined body. Finkelstein (1991: 134)† Pg. 203 â€Å" At the more extreme end of high fashion, Gaultier has, fro example, used ‘feminine’ fabrics like lace and silk, sexualized leather garments, and experimented with men’s skirts (Gentle 1988: 99). Pg. 200 â€Å"Gaultier’s collec tions have created controversy because they question and undermine definition of masculinity by creating clothes that are effeminate. (Tredre 1992a: 8). † Pg. 200 A. Bennett, â€Å"Fashion†, 2005, culture and everyday Life, London, Sage pp95-116 Fashion and Masculinity- â€Å"Men’s appearance has been calculated to enhance their active roles’ (Ibid: 176). † Fashion and ethnic identity- â€Å"Fashion also plays significant role in the articulation of ethnic identity in contemporary everyday settings. As back notes, ethnic identity, as with other forms of social identity, can no longer be regarded as â€Å"real† or â€Å" essential† but is rather a ‘multi-faceted phenomenon which may vary through time and place’ (1993: 128). † Pg. 113 * most of the time people with other ideas for the norm are not liked by others. * Masculinity stereotypes * Stereotype: a widely held but fixed and oversimplified image or idea of a particular type of person or thing : the stereotype of the woman as the carer | sexual and racial stereotypes.

Martn Luther King essays

Martn Luther King essays Martin Luther King Jr. was born in Atlanta Georgia on January 15, 1929. His mothers name was Alberta king, her father, Rev. Adam Daniel Williams was the head pastor of the church. She had been a teacher before her children were born. M.L. had an older sister, Christine, and a younger brother, Alfred Daniel. From the time he was a little boy, M.L. loved words. He was so smart that his mother took him to school a year earlier. He loved school and sports. When he was in high school he played football, basketball, and wrestling. Martin started at Morehouse College, in Atlanta, when he was just 15. Martin was not quite sure what he wanted to be he did know that he wanted to serve black Americans. But how? He thought about becoming a lawyer or a doctor. He studied the life and writings of Henry David Thoreau. He believed that people should not follow unjust laws. Martin Luther King Jr. was a fighter. He fought people who used guns and bombs against him. But he did not use a gun. He did not use violence of any kind. He fought with words and ideas. He believed words and ideas could beat guns. He fought for fair laws. He fought for an end to hate. He fought for a better life for all Americans. Thousands of people knew he was right. Thousands followed him. And slowly America began to change. Martin Luther King lost his life in the fight to change America. But his words and ideas live on. James Earl Ray in Memphis, Tennessee killed King. Martin Luther King got the Nobel Prize for Peace. Because of Martin Luther Kings fight for Civil and Equal Rights, a holiday was named after him. ...

Learn Proper French Pronunciation With Liaisons

Learn Proper French Pronunciation With Liaisons Part of the reason that French pronunciation and aural comprehension are so difficult is due to liaisons. A  liaison  is a phenomenon whereby a normally  silent consonant  at the end of a word is pronounced at the beginning of the word that follows it. Examples of Liaisons The sound files below show words such as  vous  (you), which have a silent s at the end, unless they are paired with a word like  avez  (have). When this occurs, the s is pronounced at the beginning of the following word, creating a liaison in French. In each instance, the words on the left contain a silent letter at the end; the words on the right show how the usually silent letter at the end of the word is pronounced at the beginning of the following word, creating a liaison. The word or words are followed by a transliteration to help you pronounce the terms and phrases as you hear them. French Word With a Final Silent Consonant Liaison vous [vu] vous avez [vu za vay] ont [o(n)] ont-ils [o(n) teel] un [uh(n)] un homme [uh(n) nuhm] les [lay] les amis [lay za mee] Pronunciation Key Use this pronunciation key as a guide to help you get the most out of the previous sound files. a   fathere   bedee   meetu   fool(n)   nasal n In addition, consonants in  liaisons  sometimes change the pronunciation. For example, an s is pronounced like a z when it is used in a liaison. Liaison Rules The basic requirement of a  liaison  is a word that ends in a normally silent consonant followed by a word that begins with a vowel or  mute h. This does not mean, however, that all possible liaisons are necessarily pronounced. In fact, the pronunciation (or not) of liaisons is subject to very specific rules, and liaisons are divided into three categories: Required liaisons (Liaisons obligatoires)Forbidden liaisons (Liaisons interdites)Optional liaisons (Liaisons facultatives) If you are a beginner, study just the required  liaisons  and forbidden liaisons, as these are the essential. If youre more advanced, study all three sections. It may be boring, but your pronunciation and ability to communicate at different levels of formality will improve dramatically. Liaison vs.  Enchantment There is a related phenomenon in French called  enchaà ®nement  (linking). The difference between enchaà ®nement and  liaisons  is this:  Liaisons  occur when the final consonant is normally silent but is pronounced due to the vowel that follows it (vous  vs.  vous avez), whereas  enchaà ®nement  occurs when the final consonant is pronounced whether or not a vowel follows it, such as  pour  vs.  pour elle, which translates as for vs. for her. Note that  enchaà ®nement  is simply a phonetic issue, while the pronunciation of  liaisons  is based on linguistic and stylistic factors. Additionally, scan the pronunciation chart below to see how various letters are generally pronounced in French liaisons. Letter Sound D [t] F [v] G [g] N [n] P [p] R [r] S [z] T [t] X [z] Z [z]

Discuss the Core Conditions In Person-Centred Approach Essay

Discuss the Core Conditions In Person-Centred Approach - Essay Example Later on when he moved into the profession of counseling, his experiences and autobiographical history shaped the core values by which he conducted counseling. Carl Rogers was born on January 8, 1902 in Oak Park, Illinois; he was the fourth of five born to Walter A. Rogers and Julia M. Cushing. Growing up as a child, he had an introverted personality and was deeply religious. This belief went so deep in him that he thought about attending a seminary school to become a priest. After attending a conference, he decided that he wanted to help people in other ways besides through religion, so Rogers deviated from his religious upbringing (Thorne 1992). It was at Colombia University where he earned his masters and doctorate. Rogers specialized on working with children and began mastering his client-centered approach. He originally referred to it this way because he wanted to give importance to the phenomenology and the perception by which the client viewed the world (Rogers, 1951). Later, he transitioned to person-centered therapy because greater emphasis was placed on the healing in which the person accomplished within himself or herself (and so will be referred to person-centered for the rest of the paper). When he became a professor of clinical psychology at Ohio State University, he continued to refine his work in this type of therapy. At the end of his life, he focused on conflict management and applying his theoretical approach because he believed that based on the core values that they encompassed all of which was required for therapeutic growth. The three main core conditions that Rogers thought were most effective in counseling are: unconditional positive regard, empathy, and congruence. Unconditional positive regard is where the therapist is able to accept the client for everything they are without any bias or judgment. Empathy is being able to grasp and understand the views of another person. This is important in developing the therapeutic relationship in that the therapeutic relationship. Lastly, congruence is essential in that it promotes genuineness in the client. The therapist accepts the client for who they are. This is especially important because a component of Roger’s underlying theory is in that people’s real and idealized selves do not match up, therefore they will reject apart of themselves. By being genuine, it allows the client to be him or herself, which promotes greater integration. Rogers believed these were the three important features in counseling; however, he expanded these into the definitions of his therapeutic relationship to include six conditions, â€Å"The necessary and sufficient conditions of Therapeutic personality change†. The first condition is that both the therapist and the client must be in psychological contact. This means that the talking relationship must exist between the client and the therapist. This is essential fundamental at the beginning because it is through all three of the fundamental conditions: unconditional positive regard, empathy, and congruency to take place. The second condition was that the client is in a state of incongruence, and therefore is suffering from anxiety. As stated, the incongruency is the result of some person’s perception of their real life not fitting with their idealized life. The incongruency leads to vulnerability and anxiety in the client. Because the therapist expresses all three main core c

The Industrialization of Europe 1780-1914 Essay

The Industrialization of Europe 1780-1914 - Essay Example Industrialization shares close relation with both economic development and economic growth but the concepts are not the same. Kuznets termed it as the modern economic epoch. The process of economic growth involved the association or interaction of four factors namely population, resources, institutions as well as technology. The process of interaction between the factors determines the outcome of the process but the variation of possible outcomes is infinite. During the process of industrialization in the nineteenth century several factors played many different roles at different times (Henderson, 1969). The era of industrialization brought improvements in the standards of living of the society, new wealth on the hands of the population and a transformation from agricultural productivity to urbanization and upgraded standards of health. Technology consisted of the inventions that contributed in the process of production. Such innovation transformed the way production took place. The inventions of new machines like cotton gin, power loom contributed in production of large quantities. In the era of industrialization there was rapid demand for cotton and the demand surpassed the supply in the market creating the condition for excess demand. The demand could not be served if spinning machines were not invented. Industrialization increased urbanization in the continent. The cities in the nineteenth century became the places of manufacturing. Immigration into the industrial cities took place at a rapid rate as jobs were available in this part of the continent. The urbanization achieved raped rate before the planning process got implemented and therefore few challenges regarding social security aroused. The environmental problems coupled with overcrowding caused the challenges to become more hazardous. Industrialization transformed the social structure. As commerce and industry developed there was development of middle class locally referred as bourgeoisie. During the process of industrialization the middle class gained political power and social respect. Ultimately new elite of social class evolved and they were refereed as wealthy bourgeois. The human labor began to be replaced by machines. The use of steam engine was the benchmark for producing textiles. Commercial revolution, price revolution, and the cottage industry are regarded as the roots of industrialization. The commercial revolution brought about exploration age. The price revolution contributed in stimulating the production process as the producers can now get more money for their goods. There was rise in the capitalism structure as the surplus money began to circulate in the investment ventures. The middle class acted as the leaders in economic revolution. Trading as well as manufacturing brought wealth to the bourgeois (Cameron, 1985). Research objective The objective of the research is to analyze the effects of industrialization in the continent of Europe. It is believed that ind ustrialization brought in improvements in the stands of living of the society and therefore the blessings on industrial revolution helped the continent to advance into one of the developed parts of the world. The time period under consideration for the research is 1780 to 1914. Research questions The research