Trials And Tribulations Of Men Vs Women - 939 Words

Title: Trials and Tribulations of Men Vs Women in Slavery Text: Harriet Jacobs, Incidents in the Life of a Slave Girl (1861) Theme: Men Vs Women: Life in Slavery Thesis: In Harriet Jacobs, Incidents in the Life of a Slave Girl (1861), she pointed out the fact that, â€Å"Slavery is terrible for men; but it is far more terrible for women† (240). Throughout the narrative, slavery is shown to be different for woman mentally, physically, and emotionally in comparison to men. There is a distinct difference in treatment between men and woman in their work and most things physical; Jacobs’s narrative utilizes sensory language and imagery to convey the difference in types of abuse they were subjected to. Similarly, in slavery, unfortunately there was always a loss of innocence; Jacobs showcased how men and women lost that innocence in different ways by utilizing symbolism and significant word choice. Jacobs also emphasizes the emotional hardships baring children can have when enslaved, something a man will never understand, by using repetition of words, direct comparisons, and tone. Jacobs emphasizes these points to gain sympathy from h er audience and expose the burdens and sufferings of the female slave. Point 1: Incidents in the Life of a Slave Girl illustrated an obvious difference in the type of abuse felt by slave men and women; Jacobs utilized brutal and sensory word choice and vivid imagery for men and less descriptive words when telling about the abuse for women in herShow MoreRelatedThe House Of Mirth And Invisible Man1666 Words   |  7 PagesInvisible Man Social invisibility, differences in male vs. female perceptions of event. While both the â€Å"Invisible Man† and â€Å"The House of Mirth† were written near the same time frame, they were written in differing perspectives, reflecting not only social classes but also gender roles of the time period. 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Sociopolitical Philosophy In The Works Of Stoker And...

Sociopolitical Philosophy in the Works of Stoker and Yeats nbsp;nbsp;nbsp;nbsp;nbsp;Around the turn of this century there was widespread fear throughout Europe, and especially Ireland, of the consequences of the race mixing that was occurring and the rise of the lower classes over the aristocracies in control. In Ireland, the Protestants who were in control of the country began to fear the rise of the Catholics, which threatened their land and political power. Two Irish authors of the period, Bram Stoker and William Butler Yeats, offer their views on this â€Å"problem† in their works of fiction. These include Stokers Dracula and Yeats On Bailes Strand and The Only Jealousy of Emer, and these works show the authors differences in†¦show more content†¦His journal is written in shorthand, which is a sign of modernity and efficiency. He is a stenographer, which means he is well versed in the legal system, also a sign of a civilized person. Harker also mentions that he had visited the British Museum and library in preparation for his trip to this strange land, once again showing that he is well-organized resourceful. Stoker makes sure to give the reader this impression of his protagonist as a rational individual because it is he who will later combat the savage forces with common sense and logic. nbsp;nbsp;nbsp;nbsp;nbsp;Harkers detailed account of his journey into Transylvania shows the contrast between the West and the East. As he travels farther east, the land becomes more primitive and wild. As he writes in his journal, â€Å"I had to sit in the carriage for more than an hour before we began to move. It seems to me that the further East you go the more unpunctual are the trains. What ought they to be in China?† (9). Here the reader sees that as Jonathan goes east, technology begins to break down a bit and things are a lot less orderly. Jonathan also finds that he is beginning to lose command over the language, as he writes, â€Å" They were evidently talking of me, and some of the people who were sitting on the bench outside the door. . . came and listened, and then looked at me, most of them pityingly. I could hear a lot of words often repeated, queer words, for there were

The Classification of Cost

Question: Discuss about the classification of cost and highlight the importance of budget. Answer: Introduction The activity of the company needs to be regulated so that the company can proceed with ease and flexibility. In this scenario, the need of management, as well as financial accounting comes to the forefront. However, in the current scenario the use of software is mainlyeded so that management can be properly controlled. In the report we will discuss about the classification of cost and highlight the importance of budget. Requirement of softwares The presence of softwares has greatly revolutionized the area of accounting. It has made things easier, and the records can be classified, as well as reported with ease and flexibility. In short, the presence of software in JB Hifi will bring a deal of opportunity to the company. The investment in softwares will lead to proper decision making. With the help of the softwares, a quick decision can be takenpreparation of budget can help in better cost allocation. The presence of softwares will help JB Hifi to have a better presentationnd inventory management can be done in a better fashion that will contribute to enhance the productivity. Management accounting vs. financial accounting Management accounting is a support to the internal management that aids in linking the activities of the organization and helps to present a better picture. It keeps the wheels of the management revolving and helps in preparation of financial report (Shim Siegel, 2009). Management accounting ensures that proper back up to the management that happens internally and this back up is mainly applicable when it comes to people within the organization like employee, managers, etcwhereas financial accounting deals with providing information to the parties that are present externally like government, creditors, etc (Horngren, 2013). Secondly, management accounting aims at preparation of the budget that will aid the organization in decision-making. Management accounting is flexible in nature that means it can be tailored as per the requirement. Management accounting is as per the whims of the management and therefore it is termed as optional (Horngren, 2013). On the other hand, financial accounting deals with the process of decision-making that enables preparation of reports that is on a period basis. It is compulsory for the organization to follow financial accounting. Classification of cost Classification of cost can be termed as a process that is simple in nature and where we group or categorize costs according to some standard features. Classification of cost in terms of their nature, source or feature enables proper understanding and thereby leads to proper decision-making and makes understanding easier. Cost can be classified in different manner and such a classification leads to understanding in a different way (Drury, 2011). It aids in decision-making and the manager gets a different way to ascertain the process of decision-making. There are plenty of ways in which the cost can be classified like components, link with time, avoidable and unavoidable, controllable and uncontrollable, normal and abnormal costs, relevant costs, direct and indirect nature, etc. (Drury, 2011). On the basis of type Direct cost such costs can be easily traced and spotted to any object such as a product, department and does not require huge effort. It pertains to the material, labor and expense that are associated with the production of goods, as well as services. JB Hifi is associated with appliances linked to household and the cost of raw material, engineers can be termed as direct costs and easily traceable (Vanderbeck, 2013). Indirect cost Such costs cannot be traced with ease. It can be fixed or variable in nature. For example, JB Hifi has its office expenses, advertising, etc. On the basis of Behaviour Fixed costs these are the fixed costs and not related to any activity that means it will be incurred even if there is no production. Insurance premium is an apt example of it. Variable costs it fluctuates with the level of production. When the production enhances, the costs rises and opposite when the production gets decrease. Commission to sales personnel are apt examples (Shim Siegel, 2009). On the basis of function Production cost this ascertainment helps in knowing whether the associated costs are direct or indirect cost and even known as production costs. It is important for the product development. For JB Hifi such costs are salary of the supervisor, charges to a product, etc. Administration cost the costs associated with the general management are termed as administration costs and are indirect in nature. It helps in regular performance such as rent, taxes, etc (Vanderbeck, 2013). Selling costs - the costs that are incurred for selling of goods and services are termed as selling cost. Such expenses are incurred by JB Hifi like salary of staff, market research, etc for selling the product. On the basis of relevance Relevant cost these costs are management specific and enable eliminating information that is not desired. This cost helps to strong practice and leads the organization forward. Such costs are important to be incurred by the management to accept a special order or keep a unit. Irrelevant cost costs that is not linked with the management decision and can be positive or negative is irrelevant cost. For product development it is important to incur such costs. In the case of JB Hifi we can see that fixed overhead and sunk costs can be termed as irrelevant costs. Budget Preparation A budget is an estimation of the future income and expense so that the financial planning can be done with ease and flexibility. It associates expenses, future cost and income that pertain to the future that is predicted over a definite period of time. It is done before the accounting period so that expenses can be traced and even the expected revenues. Thereby, the preparation of budget is essential for the preparation of the financial statements. The financial statements can be chalked out in a perfect manner if the preparation of budget is done in a proper manner. There are various kinds of budget and each budget has its own function. The preparation of budgets enables proper forecasting and helps in creating a situation that helps to know the proceedings. If there is deviation it can be easily traced and rectified with the budgeted figures. Budget is a strong step towards financial management and helps the process of financial accounting. Though it is a part of management account ing yet helps the process of financial accounting and ultimately takes the organization near to the goals of the organization. The main function of creating operating budget is that the functioning of the business can be ascertained and compared with the estimated figures. It enables the management to have a grasp over the expenses of the current period. When it come to tracing of the operational expenses it helps in spotting areas that helps in savings and leads to benefit. The problems can be eased when it comes to the financial problem. This way the budget helps the business and aligns the business process (Robinson Last, 2009). Secondly, the expenses can be forecasted. When the past performance is evaluated, a comparison can be made with the current figures that help in alignment of the business function. Moreover, the operational budget can be termed as liberating in nature and enables to limit debt because the main aim is to establish the financial reserves (Robinson Last, 2009). The main function of the operational budget is savings, investing and planning. Temporary jerks can be restricted when there operational budget is prepared (William, 2010). However, it needs to be known that spending beyond a particular level is stopped if the operational budget is strong and proper course of action is taken in this regard. Example of operational budget There are various operational budgets that i prepared in the case of JB Hifi that is linked to sales, manufacturing, selling expenses and other expenses that pertains to administration. Sales budget can be said to be the prior stage of the budget that is done for a business and where the process of budgetary control initiates (Robinson Last, 2009). It is important to ascertain that sales budget must be drafted with a lot of precision as other budget resides on it. Secondly, the production budget gives the number of units that can be produced. Production budget that is prepared annually depend on three factors that is the units to be sold, requirement of the inventory and other units (Lanen et. al, 2008). Thirdly, the direct material budget enables to ascertain the units of raw material that is needed for the purchase. If the units purchased are ascertained then the multiplication is done with the cost per unit to know the budgeted amount. Fourthly, the direct labor budget is done th at sheds light on the labor hour and labor cost to know the entire cost of labor. Fifthly, the manufacturing overhead budget is done to know the variable that is expected and the fixed overhead. Sixthly, the selling expenses budget leads to variable and fixed selling expenses. Lastly, the general, as well as administrative expenses budget is ascertained that provides an estimate of the variable and the expenses that is operational in feature and is associated with the administration (Lanen et. al, 2008). Standard costs used for variance analysis Both standard costing and variance analysis are used by the management as a tool to determine whether the business is performing good or bad by comparing with the actual budget or standards. Whenever any business uses standard costing in their management, accounts related to cost of goods sold and inventory are always recorded at their standard cost. In order to employ this method in a variance analysis method, the management has to reconcile the standard cost to the actual cost of their business (Horngren, 2011). The financial statements must show the actual costs that are incurred by the business and ultimately, variance analysis can be done by subtracting these actual costs with the standard costs already prepared. The outcome of this analysis must be reported in a variance analysis report and the management is bound to observe the report and investigate the underlying cause, if negative in nature. For instance, there has been an increase in the labor rates and it is necessary to investigate the cause so that this change can also be done in the standard rates. However, it is very necessary to understand that both standard costing and variance analysis must be inter-related. As standard costing is used in variance analysis, the variances of price and quantity (Direct Material Costs), variances of wage rate (Direct Labor Costs) and variances of Overhead costs can be obtained. It is to be noted that a business cannot determine whether it has been successful in controlling costs or not, without using standard costing in variance analysis (Horngren, 2011). With the help of this interrelation, costs can be controlled and new ways can be recognized for more profitability and efficiency (Needles Powers, 2008). Adverse variance In variance analysis, when the actual costs or expenses are greater than the standard or expected costs, then it is called an unfavourable or adverse variance. This variance is helpful in alerting the management that the profit of the company will be less than what is expected (Albrecht et. al, 2011). It is very important to identify this variance as soon as possible because the sooner it gets identified, more attention can be given towards fixing other problems. For instance, if the sales budget of a company is $10000 and the actual sales is $9500, then there is an unfavourable variance of $500. Similarly, if the standard cost of a company is $50000 and the actual cost incurred is $55000 then there is an unfavourable variance of $5000. ($55000 - $50000) Favorable variance A favorable variance in variance analysis indicates that either the management has obtained more revenue in contrast to what is anticipated or it has incurred lesser costs than what is anticipated. When it is a case of an expense, then the favorable variance will be the excess amount of a standard cost over the actual cost and when it is a case of revenue, then the favorable variance will be when the actual revenue is more than the estimated or standard revenue (Albrecht et. al, 2011). In simple words, when there is an increase in net income whether by low costs of business or high revenue, then it is signifies a favorable variance. For instance, if the standard revenue of a company is $200000 and it earns $250000, then there is a favorable variance of $50000. Similarly, if the standard costs of a company is $25000 and it has actually incurred $20000, then $5000 is the favorable variance. Conclusion Management accounting is essential when it comes to the operations of the company and plays a vital role in the success of the organization. The presence of management accounting along with proper financial accounting tends to better allocation of cost and preparation of budget. In the report, the selection of JB Hifi is made that is concerned with electrical, as well as appliances related to household. The chief aim of the study is to increase the operating efficiency by cost control and presentation of report to the Board. References Albrecht, W., Stice, E. Stice, J 2011, Financial accounting, Mason, OH: Thomson/South-Western. Drury, C 2011,Cost and management accounting, Andover, Hampshire, UK: South-Western Cengage Learning. Horngren, C 2011, Cost accounting, Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W.: Pearson Australia Group.Lanen, W. N., Anderson, S Maher, and M. W 2008 Fundamentals of cost accounting, NY: Hang Loose press. Needles, B. E. Powers, Marian 2013, Principles of Financial Accounting. Financial Needles, S. C 2011, Managerial Accounting, Nason, USA: South Western Cengage Learning. Vanderbeck, E. J 2013, Principles of Cost Accounting, Oxford university press Robinson, M., Last, D 2009, Budgetary Control Model: The Process of Translation. Accounting, Organization and Society, NY Press Shim, J.K Siegel, J.G 2009, Modern Cost Management and Analysis, Barron's Educion Series William, L 2010, Practical Financial Management, South-Western College.

Romeo Juliet theatre review Essay Example

Romeo Juliet theatre review Paper Romeo and Juliet is a romantic play based on two peoples desire to spend their lives together, but it doesnt exactly turn out exactly as they would have liked. The Black Cat Company showed this William Shakespeare production to us on Friday the 20th of October. This play is nearly split in half at the beginning, there are two groups of people both completely different, The Capulets and The Montagues. Romeo a good-looking working class young man is a Montague and always will be, he falls for a beautiful women Juliet and everything is fine until he finds out that she is a Capulet. After sneaking around Romeo is banished from the city of Verona for killing Tybalt a Capulet. Whilst Juliet is forced to marry a gentleman (by her parents) she does not want to go through with it. She then gets her hands on a potion that made her sleep for 48 hours. Her parents find her the next morning and think she passed away in the night. Romeo hears his beloved Juliet is dead and buys very strong poison; he goes to where Juliets body is and drinks it. Juliet wakes up and after seeing Romeos body she kills herself. The set they used was very simple, set out on stage left was a table with a flowery cloth on it, in the centre of the stage was a black box making it look quite simple and old fashioned, this had a sword in it, at the back was obviously a backdrop, where the actors changed and also was a music player. The music was very carefully chosen and really set a goof atmosphere, the costumes made it very obvious of the time this played would have taken place. We will write a custom essay sample on Romeo Juliet theatre review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Romeo Juliet theatre review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Romeo Juliet theatre review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The lighting was very basic; there were no special lighting effects at all. The characters really made an effort to involve the audience, their diction was also very clear. The narrator spoke very well and told the story very interestingly. Tybalt made it very clear that he was a baddy his anger came across well and also had very good stage presence. Benvolio had very good facial expressions and all around body movement, interesting to watch when he was on stage. Romeo was on stage nearly at all times he was a good actor that moved well across the stage, the tension between him and Juliet came across very well, he showed clearly that Romeo was a Montague by making clear hand jesters and generally acting like a down to earth working class young man. Juliets speech was in general quite good, but at some points I found it hard to understand her because she spoke very fast and ended up loosing her cotenants. Her use of props was very good and I think she improved her stage presence as the play progressed. Her best part was by far keeping incredibly still on the table while she was meant to be dead, it must have taken a lot of rehearsal. Mercutio was personally my favourite actor he had a very good pronunciation of Shakesperes English and seemed to pick it up very well. His reactions were also very clear and very interesting to watch. The nurse was more of a comedy actress, she did it very well to begin with and was very entertaining but towards the end, she went a little bit over the top. She involved the audience a lot and made a lot of the younger children laugh. This was all due to her body movements, she acted the elderly women very well and made it very obvious after one step on stage everyone could tell that she was playing an old woman. Her facial expressions were also something to remember. All of the actors and actresss worked well together and if someone forgot their lines they would each no exactly what to do. The moods change quite frequently in a play like this as it can go from happy and romantic to death or tragedy, the music really helped us realise what was going on. This story can also come across as very complicated, but as the actors new they were performing to a young audience so they deliberately targeted that aged group; they did it well so that they would find it easy to follow the story line and understand it. Even if the children didnt quite understand the language they could still tell what was going on because of the acting, the way they looked at each other and acted towards each other. The other thing that I happened to notice was the way the audience reacted to certain scenes, they whistled in the romantic scenes and gasped in the fighting scenes, which is a clear compliment to the actors. In comparison to other plays I have scene this one was good although with the right equipment and lighting and effects it could have been a lot better, but unfortunately they just didnt have the time to plan all of that. Other plays that I have seen are very different ones to this I have seen mostly musicals. An important scene in this production was the opening scene, it was an all round good scene, it was clear about what was happening, it made it very obvious about who was Montague and who was Capulet it gave the production a kick start as they caught the attention to the audience. Another important scene was the big fight scene, with all of the actors present when Mercutio was murdered; it was set out well, which was also easy to understand. My favourite scene by far has to be the last one, where tragedy hits, Juliet is dead on a table and Romeo comes in bursting with tears looking at his beautiful lover and just torn apart at the fact that he has lost her, he then kills himself but right at the moment when he is in so much pain he cannot speak a word Juliet wakes up and sees him there struggling to breathe and the look they exchange is just incredible. The atmosphere that is created in not easy to sit through but it is still brilliant and the audiences reaction to what had happened was what they were hoping for Im sure. It was very effective. I enjoyed this play very much and it was just a shame that I couldnt give it my full attention, as I had to write notes in the process. Four people, two women and two men, and the fact they had no interesting lighting or effects they did exceptionally well to put this play together. They certainly targeted the audience well and also at the end they let the audience ask questions about their background and also asked for a couple of volunteers and showed them how to stage fight. I thought this was a very good thing to include as it doesnt just mean that we just watch a play and thats the end of it, we also got to learn about it and pick up a few good tips on how to act well. I thoroughly enjoyed my afternoon.