The meaning of Persecution Essay Example Essay Example

The meaning of Persecution Essay Example Paper The meaning of Persecution Essay Introduction Over the centuries, Persecution has had many definitions. Sometimes it means more sometimes it means less but at all time, persecution is neither desirable nor anything to admire. Today we are aware of several forms of persecution but in most cases are powerless to stop it.Today the accepted definition of persecution found in the Oxford Dictionary (1993) is:†1 The act persecuting someone or subjecting someone to hostility or ill treatment; the fact of being persecuted; an instance esp. a particular course or period, of this b Harassment, persistent annoyance 2 The action of pursuing with intent to catch, injure or kill; pursuit of a subject etc.†Subjecting someone to hostility or ill treatment is one of the phrases used there and this is precisely what persecution is. A person or a group of people are singled out for extraordinarily heinous treatment. A recent example of this is the holocaust that took place the mid twentieth century, referring to the mass murder and tort ure the Jews suffered at the hands or the Germans.In addition, when the term persecution is used it is taken to mean that the person on the receiving end of the maltreatment has done nothing to warrant it. The persecutors are acting out of malice and perhaps do not even feel the need to explain themselves and when they do their rationalization is based on discriminatory and unjustifiable attitudes.During his ministry, Jesus was victim to people with these types of mind-sets. Jesus maintained that he spoke with authority from God. The religious leaders of Palestine did not like this because he was making the information freely available to people they felt did not deserve to know the scriptures because they thought of them as unlettered, stupid etc. but Jesus paid them no heed. The religious leaders were infuriated at his flagrant disregard and on occasion tried to kill him.Luke 4:28-30{(28)Now all those hearing these things in the synagogue became filled with anger; (29) and they ro se up and hurried him [Jesus] out of the city, and they led him to the brow of the mountain upon which their city had been built, in order to throw him down headlong. (30) But he went through the midst and continued on his way.} This episode occurred after he declined to perform miracles in Nazareth, comparing himself to Elijah who the Jewish people held in high esteem. The Jewish men of the synagogue were incensed at the presumptuousness of it and riled so far as to attempting to kill him.He did not halt in his good works however as verse 30 shows. Later on he performs a miracle on the Sabbath day a day that the Jews regarded as holy and would endeavour not to work. When he cured the man with the withered hand they weren’t happy. In Luke 6:11{(11) But they became filled with madness, and they began to talk over with one another what they might do to Jesus.}Jesus did not allow the powerful men’s obvious disdain stop the progress of his ministry. Though they frequently made it clear how contemptuously they regarded him he did not allow this to deaden his spirit.These same religious leaders handed him over to the Roman authorities for being a revolutionary and he was condemned for so-called heresy and executed by crucifixion. The events leading up to his iniquitous death are found in Chapter 23 of Luke. They did not let him die peacefully rather they taunted and ridiculed him until he finally died. It was down to the Pharisees and Sadducees that he was subjected to a criminal’s death and instead of feeling remorse they were proud of themselves.Persecution in the Modern dayDespite the large numbers of Christians today, some 1.6 billion, a lot of this number are just the kind of hang-on Christian. This is the sort of person who takes their families to church on Sunday’s and at Christmas and possesses a vague sense of conscience. In the west choosing ones religion is as easy as choosing an outfit of a morning. Being in the west we are no t subject to a lot of the things that goes on today against Christians.In several countries where human rights are practically non-existent, Christians have been tortured and persecuted up until this day. In an article posted on the Internet (www.worldnetdaily.com), barely more than a year ago, heinous images of the pain of innocents are painted. The article refers to the bombings in the Philippines that occurred in late 2003and says â€Å"little has been made of the fact that these attacks were aimed specifically at Christians.† Art Moore, the author calls it â€Å"one of the most neglected stories† and it is true that not many people are aware of the true cause of the bombings. An estimated .2 billion, over 10%, of Christians worldwide suffer from malicious treatments from various governments.For example in China several hundreds of Chinese Christians are being forced through â€Å"re-education through labour† camps. In Iran the Christians suffer arrest, impri sonment and torture on account of their faith and leaving Islam is considered a criminal offence. Nigerian Christians routinely have their churches burnt down, Saudi governments put a ban on practicing Christianity and for someone to convert to Christianity from Islam is punishable by death penalty. Crucifixion and slavery are still practiced in Sudan and the violations repeatedly conducted against Christians are endless and horrendous.So how does persecution affect Christians today? The schism between hemispheres is great. Most Christians today have no idea of what is happening in places like Pakistan where mobs and fundamentalist Muslim’s brazenly target Christians.The sort of persecution western Christian’s face today is mainly from revolutionary scientists and atheists who seek to discredit the bible by making it outdated. Christian’s are often subject to ridicule in today’s â€Å"modern-thinking† generation. Scientist’s who claim  "God is dead† however do nothing more than mock. Nevertheless some people find themselves giving thought to the anti-Christianity remarks made by these scientists and these people may lose their faith.To Christians living in different parts of the world persecution will mean different things. A Christian living in England would never expect to be raped maimed and killed to be made an example of. Christian’s living in the upper Nile region of Sudan could plausibly expect this as it would not be the first time it had happened. Conversely the words of a self-important scientist would hardly likely test the faith of Christians who barely escaped alive from mass murder of friends in the faith. A quote from the Christians of Turkmenistan expresses this difference well. They claim that although their persecution is physical the lure of materialism could be just as devastating for the western Christians.Materialism is basically the striving after material things. Without notici ng a Christian could find him or herself putting money and prestige before their faith and becoming increasingly unscrupulous. The same Christians of central Asia also requested this of their fellow Christians. â€Å"Please pray not that our persecution will go away, but that there will be enough persecution to keep us focussed on our Lord, but not too much to break us.†Jesus warned his disciples many times that following him would be a struggle.Back in his day one had to carry the cross you were going to be crucified on and labour up the countryside. Jesus told his followers that they would have to take up their cross to follow him.Wherever it is, persecution is always designed to disillusion people of whatever faith. This is the one thing all persecutions have in common, from the crucifixion of Jesus, to the inquisition to the modern day; however the important thing is to withstand it and that is the one thing all religions have in common.†Christians should expect per secution†For a long time Christians were persecuted for their beliefs. In the first century, early Christians were victimized endlessly. Because the Christian church was so small and new, the leaders did not like it. For much of the late first century in the Roman Empire being a Christian was illegal and punishable by incarceration. During these times, many Christians became Martyrs for their faith.Some People may say that because of this Christians should recognize their duty to give up their life for the cause, as did the early Christians. A Christian now should have the same faith as any Christian the first century. Also many of St Paul’s letters to the Galatians, Ephesians, and Colossians etc. were giving them encouragement to withstand persecution and also let them know just how many obstacles he was facing in his own missionary work. Christian’s are expected to believe in the entire bible trusting that the whole book is still as relevant today as it ever wa s. This means accepting that St Paul’s encouragements should have just as much application to today’s Christian as to a Christian in C1.But today we live in a society that recognises the faith of every human being to practice whatever religion they choose so in this way no people should expect to be persecuted nevertheless many faiths are. Christians who are lucky enough to live in area’s where there are no difficulties should count themselves blessed.However remember that Jesus warned his disciples to expect persecution on account of his name. Whether or not Christians are being persecuted or not their faith should remain strong enough to withstand oppression. I think the important thing here is for a Christian to feel in himself that his faith is strong enough to endure. St Paul made mention of the tested quality of faith being a lot more valued by God. Whether or not a Christian expects persecution their quality of faith should not depend on external influenc es but rather on themselves.It was Jesus Christ who founded the Christian Church and he was ruthlessly pursued. St Paul too was a central figure and never was he left alone. He was constantly imprisoned due to his missionary work. He never let anything get him down. All Christians should try to follow his example and that of the Christ because keeping the faith is one of the central precepts of Christianity.In conclusion I think that no one of any faith should anticipate ill-treatment. Christians are supposed to tolerate all faiths and in so doing should expect no less from others, a manifestation of the Golden Rule. Notwithstanding this however no Christian should feel him or herself so far against the wall that they should take the easy way out. The meaning of Persecution Essay Thank you for reading this Sample!

Leadership and Management Essay The WritePass Journal

Leadership and Management Essay INTROUCTION Leadership and Management Essay INTROUCTION  LeadershipMANAGEMENT Difference between Leadership and ManagementLeadership vs. ManagementLEADERSHIP THEORIESAssumptions of Management theoriesORGANISATIONAL SETTINGCommunicationMotivationSelf-confidencePeer feedback  CONCLUSIONREFERENCESRelated INTROUCTION In this assignment I am going to define leadership and management, and then I will discuss some of the leadership theories i.e Contingency Theory, Path-goal Theory, Great man theory, Management theories, Transformational theory /leader. After that I did an organisational setting in which I discussing the leadership style of Steve jobs in Apple. Then I am going to discuss my strengths and weaknesses on the basis of my peer feedback. At last I write conclusion and recommendation.   Leadership Leadership have different definitions given by different authors and practitioners, but generally it is relationship in which the behaviour or actions of people are influenced by one person. ‘’Leadership is the process of influencing a group within an organisation towards achieving an aim or goal’’ (Johnson, Scholes Whittington, 20011:471). According to Yukl leadership is:- ‘’The process of influencing others to understand and agree about what needs to be done and how to do it And the process of facilitating individual and collective efforts to accomplish shared objectives.’’ (Yukl, 2010:26)   Individuals and organisations performance is influenced by the leadership because it is a two-way process. To enable their followers to function effectively leader motivate their followers and design organisational contexts. If the group is influenced or motivated by the leader and give their full effort to reach the desired goal then the performance of the company automatically improved. MANAGEMENT As Mullins said Management is ‘’Getting work done through the efforts of other people.’’ (Mullins, 2010:434) Manager is the person who performs the function of management by using the available resources efficiently and effectively to accomplish desired goals and objectives. Difference between Leadership and Management Leadership vs. Management Managers do things right; leaders do the right things. Relationship of Managing is an authority; leading relationship is influensive. Stability is created by management; change comes because of leading. LEADERSHIP THEORIES Contingency Theory of leadership is related to the business environment that determines which leadership style is best for the different situation. According to this theory there is no single style of leadership is appropriate for all situations.    Path-goal Theoryis the third contingency model of leadership focuses on the leader to motivate subordinate. It suggests that the leader should remove hurdles, clarify the paths and increasing the reward for the followers to reach the goals by using any of the four leadership behaviour i.e. Directive leadership, Supportive leadership, Participative leadership and Achievement-oriented leadership.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   (House and Dessler, 2010:387-388) Great man theory    suggests that leadership capability is inherent and the great leaders are born not made. According to this theory you are either a natural born leader or you are not. Management theories      are also known as transactional theories. This leadership theory is based on system of reward and punishment.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Assumptions of Management theories If the people get command from one superior or the chain of command is definite, then they perform their best. Management use reward and punishment to motivate workers. Followers must obey the instructions and commands of the leader. Transformational theory /leader    efficiently and effectively motivate its team by using chain of command to get the job done. Transformational leader imagines the big picture of the organisation and come with a new idea that moves an organisation to reach that level. Broad framework of leadership style    is the managerial leadership towards subordinate staff and the focus of power within the three headings- Autocratic style- In this style management has the focus of power to take any decision. Democratic style- In this style the focus of power is more in a group. The leadership should share its function with group. Laissez-faire (genuine) style- In this style the group members have freedom to do whatever they want because manager knows that members of group are doing right thing.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   (Mullins, L.J. 2010:381) ORGANISATIONAL SETTING I read a case study of an Apple founded by Steve Jobs in1976. After reading the case study I found that Steve jobs is a transformational leader because he always comes with a new idea and effectively motivates his subordinates to reach his plan or goal. He believes in change that’s why he always found an opportunity in consumers taste and want. Apple is founded in 1976 and comes with Apple I a personal computer kit. He introduces Apple II in 1977 with colour graphics and floppy disk. Then apple launched Macintosh in 1984 it is the key step in the development of today’s pc. In 1996 apple bought NeXT. In 2001 he launched iPod music player for music lovers. By this he set of a new strategic option in music and entertainment. Then he came with the iPhone in 2007 and the MacBook Because of all these innovation I found that Steve jobs continuously transforming there products and making a new plan for the customers. PEER   FEEDBACK Communication Communication is the process of exchange and flow of information from one person to another. Effective communication is a two way communication, in which the receiver gets the exact information that the sender transmitted. Communication is the very essential factor of leader because without good communication skill leader can’t convey his suggestions and decisions to the followers or he can’t lead them. Communication is of two types verbal and nonverbal. According to Mehrabian ‘’in face to face communication other people understands us only 7% by words we use, 38% from our voice and remaining 55% from body language and facial expressions.’’ (Mullins, L.J. 2010:230) Peer feedback In my group work my group mate and I discussed about the communication skills and the importance of communication in leadership. After that discussion we gave feedback to each other, in which I got average comment. According to my group members I have an ability to express the thing but I can’t elaborate clearly because I speak in a slow voice and the listener can’t get me clearly. Motivation Motivation is the process of stimulating someone to use his willingness for fulfilling the desired goal. A leader motivates their followers by praising them or by giving them reward like bonus, incentive, promotion etc. In Maslow’s Hierarchy Needs Theory he defines five needs of the people. He arranged these needs in a hierarchy order i.e. physiological needs, safety needs, love needs, esteem needs, self- actualisation needs. (Mullins, L.J. 2010:261)    A good leader is a good motivator he always inspires the individual by different theories of motivation. Peer feedback During group discussion my group members gave me the positive feedback because they knew that in our finance assignment I helped one of my group member who find some problem in relating the ratios of the company with the economic factors, as I have a commerce background I helped him by giving theory and the proper link. Self-confidence Leadership grows from self-confidence, it is the fundamental basis of leadership. Leadership is about having confidence to make decisions. The group members or the followers can step forward towards the desired goal only when the leader is confident. So the leaders confidence is directly proportionate to the followers. It acts like a bridge between person and its goal. Peer feedback My group mate thinks that I am mediocre in self-confidence because when I am giving my strategy presentation I am not using my body language confidently and I am hesitating to give presentation. I’ll take that comment as a gift and try to increase my level of confidence. Delegation Delegation is the capabilities or knowledge of the person and issuing them a task, it also includes three concepts i.e. authority, responsibility and accountability. Delegation enables a leader to develop the performance of the followers to reach the desired target by making the best use of time. Peer feedback In my group activity I gave suggestions to my group and they observe it. When I get the chance I gave my suggestions to delicate the work. They found my suggestion an average because some time I didn’t find the strength of few team members in different tasks. So in some cases I am not able to assign a task to the right person.    CONCLUSION A leader is a person who influences other people to accomplish the desired goal, leader accept challenges takes risk to remove hurdles for his subordinates, he had a different styles for different situations. A leader is a role model for the organisation. With the help of the feedback given by my group members I know what are my strengths and weaknesses, because of them I know what are the obstacles for me to be a good leader. REFERENCES (Yukl, G. (2010:26), Leadership in Organizations: Global Edition, 7th Edition, Pearson Higher Education) Mullins, L.J. (2010), Management and Organisational Behaviour, 9th Edition, Pearson Higher Education Mullins, L.J. (2010), Management and Organisational Behaviour, 9th Edition, Pearson Higher Education http://psychology.about.com/od/leadership/p/leadtheories.htm, (22 may 2011 )

5 Ways to Tell if Your College Crush Likes You

5 Ways to Tell if Your College Crush Likes You Have your eye on someone as a potential date? Boyfriend? Girlfriend? Or, at the least, someone to ask out for coffee or a drink, away from the college crowd? Trying to see if he or she likes you or not can be maddening. These five situations can help you gauge the other persons feelings- as well as your own- about possibly taking things to another level. 1. Go Out in a Group Is this person by you the whole night? Are you by them? Are they interested in what you have to say? Do they laugh at your jokes, wait for you when the group moves around, and pay attention when you talk? Are you frequently making eye contact? If you close your eyes and imagined the person not with the group, would your experience change? Answering yes to any of these questions might indicate an interest in you in particular instead of just common group dynamics. 2. Do Something Together Off Campus If you have to visit a local museum for your art history paper, see if this potential-date wants to come along. Their eagerness at doing so, and the chemistry that happens while you guys are out, can be a great way to see whats going on between the two of you. Of course, if youre heading off campus, make sure youre safe about it. 3. Grab a Meal Together If youre interested in someone, chances are that you have things in common and have done things together, or with a group, already. If so, try to carry that momentum into a seemingly-friendly meal together. Did you work together on a class project, seek his or her advice on your computer science program, or research similar paper topics in the library? If so, say you want to celebrate finishing by grabbing a quick meal off campus. Keeping it really casual can be the key to seeing what your dynamics are when youre alone. Running off campus for a quick lunch of a burger or dim sum has a much different feel than a nice, sit-down evening meal thats been planned two weeks in advance. 4. Ask for Help With Something If you like someone and he or she is really smart in a certain subject or has some experience in a research topic youre working on, see if they are interested in helping you. You can have a great discussion that will help expand your understanding of something you already find interesting, and you can see what this person is like on a more personal level. Have they had a lot of classes with a new professor of yours, and if so, can they talk to you about how that person grades? Are they majoring in a discipline youre taking your first class in? Can they give you some feedback on a survey you want to pass out to people in your residence hall? Then, of course, see how the conversation goes. Are they willing to help? Friendly? Interesting and engaging? Supportive? Someone youd want to have more conversations with...say, over a real college dinner date that isnt made of food you both sneaked into the library? 5. Share Some Exciting News Did you just hear that you were accepted into your summer internship program? Get an A on that project you asked for help with? Get happy news from one of your friends or family members? Share it with your potential crush and see how he or she reacts. If they are supportive, interested, and want to celebrate with you one-on-one, it might be a sign that the friendship could develop into more. A Note If You Feel Self-Conscious Around Your Crush Remember that having a crush on someone, and even putting it totally in the open, is something that should be very flattering. Anyone worth dating in the first place should be touched by your sentiments and handle them with respect, no matter what their feelings are in return. Put yourself out thereotherwise, youll never know!

Life Insurance Essay Example | Topics and Well Written Essays - 500 words

Life Insurance - Essay Example The amount that one receives upon the event of death is pre-fixed as it is the sum assured of the life insurance policy. To get the benefit of the life insurance scheme, the policy holder (generally the assured) has to pay certain sum to the insuring company, known as premium. Traditionally, the life insurance policies used to be of two main types namely term policy and endowment policy but now at the face of the increased competition, leading insurers have come up with more customised policies (like retirement pans, children education plans, investment plans, etc) to benefit the insured. While deciding the amount of sum assured, a person should keep several factors in mind. Firstly, he should calculate the amount that would be required by his heirs or the family to maintain the same standard of living that they presently have. Also, the payment of premium of life insurance helps in savings of one’s tax. But again, the sum assured and the sum of premium also depend on the age of the insured, place where they live among other factors. If the person (assuming he is the primary bread-earner) is around 35 years of age, a sum assured of US $ 100,000 would suffice the need. The husband can take such policy which can even act as his retirement planning. But again, the amount of sum assured would depend on the income that the person earns. The policy upon the lady of the family can bear the sum assured of at least US $ 75,000 (assuming her age to be above 30 and below 35). The child if aged around 8-10 can also have a policy. The policy of the child should be basicall y for the educational purposes and in addition of covering the life, the policy should get matured in such time, which would cater to the expenses of higher education for the child. It can also be in the range of US $ 100,000. It can be assessed from the above

Hybrid cars Essay Example | Topics and Well Written Essays - 2000 words - 2

Hybrid cars - Essay Example The design type of a hybrid car can either be parallel or series. In terms of classification, hybrid cars can be classified into full, mild, and plug-in hybrids. In people’s lives, hybrid cars mean fuel efficiency, reduced global warming as a result of reduced pollution, more power, reliable transportation and a lot more. They have advantages and disadvantages as discussed in this paper. In terms of whether they can replace other cars, hybrid cars can certainly replace other cars, especially due to the fact that the better ones are yet to be invented. Hybrid cars are cars that can use more than one power source. According to Hantula and Voege, â€Å"a hybrid car gets power from both a gasoline engine and an electric motor† (2010, p. 10). Callery explains that â€Å"hybrid cars use electricity to start up and power their engines, switching to gasoline at higher speeds when that fuel is more efficient† (2009, p. 5). It is possible for the gasoline engine and electric motor to work together, but this happens differently for each. Other times in some hybrid cars, only one of them works. When not needed, the engine of a hybrid car is set to shut off. This usually happens in stop-and-go traffic and where there are red lights. In fact this is among the reasons why hybrid cars are termed economical in terms of the amount of gasoline they use, which is far less compared to what traditional cars consume. The other reason is the fact that the gasoline engine of a hybrid car is smaller, since the electric motor also plays a par t in moving the car. Today’s hybrid cars are more advanced, hence do not require plugging in to power in order to recharge them. The large batteries installed in modern hybrid cars get charged as the moves. Hantula and Voege point out that, â€Å"the car may have a generator to make electricity† (2010, p. 11). The gasoline engine powers the generator. At times in some hybrid cars, the electric motor works as a generator. This paper discusses the

Social Stratification Essay Example for Free

Social Stratification Essay A. What is Social Stratification? 1. Social stratification is defined as a system by which society ranks categories of people in a hierarchy a. There are four fundamental principles of stratification: †¢ Social stratification is a characteristic of society not just due to individual differences †¢ Social stratification persists over generations †¢ Yet, most societies allow some sort of social mobility or changes in peoples position in a system of social stratification †¢ Social mobility may be upward, downward, or horizontal †¢ Social stratification is universal but variable (it changes) †¢ Social stratification involves both inequality and beliefs 2. Social Stratification is patterned social inequality. It is also the unequal distribution of societal resources. Saying that inequality is patterned indicates that the differences occur: a. on a wide-scale basis b. with regularity   c. and along lines of certain specific, identifiable characteristics (race, class, and gender) 3. Stratification is usually based on three major premises: a. Power: the ability to impose one’s will on others b. Prestige: the respect given by others c. Property: forms of wealth 4. Patterned: if we know whether a person or group possesses or does not possess certain traits, then we will be able to predict with reasonable accuracy how this person or group is likely to fare in the social hierarchy a. Social Hierarchy: A set of ranked statuses 5. Social Inequality: Some types of people systematically experience advantages in society while other types of people are systematically disadvantaged in our society a. Some members of our society are thought of as haves, and others are thought of as have-nots. b. The determination of who is socially advantaged and who is included among the ranks of the socially disadvantaged is based, in part, on certain characteristics these individuals possess and, in part, on how society values or devalues these characteristics 6. Social stratification affects people’s lives and can be manifested in various ways in society. 7. Social Inequality is a structured and systematic phenomenon that affects people in various social classes throughout their lives. a. Because of this patterned inequality, social stratification affects people’s life chances: †¢ Life Chances: Opportunities that individuals do or do no have to engage in certain activities, and the opportunities that they do or do not have to accomplish certain goals simply because of where they are located in the social hierarchy (ex. Smart children born into wealth vs. poor families) B. Caste and Class Systems †¢ People are divided into different groupings and their lives are structured according to these groupings. There are certain things that some people cannot do, simply because their station in life prevents them from being able to do them. †¢ Other people, in a different social stratum, are able to do these things specifically because they occupy a more favorable position in the social hierarchy. †¢ Depending on how much individual mobility is possible; societies may be classified as either a caste system or a class system. 1. A caste system amounts to social stratification based on ascription a. A caste system consists of a fixed arrangement of strata from the most to the least privileged, with a persons position determined unalterably at birth. b. The most extensive contemporary example of a caste system is found in India, especially in rural areas. c. Caste discrimination is officially illegal but exists nonetheless. The traditional castes of India: †¢ Brahmans: mostly priests and scholars. †¢ Kshatriyas: warriors, rulers, and large landholders †¢ Vaishyas: merchants, farmers, and skilled artisans. †¢ Shudras: laborers and unskilled artisans. †¢ Harijans: Sometimes called untouchables, they are ranked so low that, technically, they are outside the caste system itself. d. Caste boundaries in India are reinforced further by the practice of ritual pollution or ritual avoidance. e. A caste system may be determined by many ethnic and cultural factors. European imperial powers in Africa imposed a caste system based on skin color: all whites were in a higher position or caste than any nonwhite f. Caste systems shape peoples lives in four crucial ways: †¢ Caste system largely determines occupation †¢ Caste systems largely mandate endogamy †¢ Powerful cultural beliefs underlie caste systems †¢ Caste systems limit out group social contacts g. Although caste influences remains strong in India, the situation is changing due to communication, transportation, industrialization, and the growth of a middle class. 2. In a class system, social stratification is based on individual achievement a. Class Systems. People who can be considered peers in society because of their similar life chances, similar life circumstances, and similar opportunities, constitute a social class. †¢ In a class system social standing is determined by factors over which people can exert some control, and some mobility does take place. b. In a class system, status inconsistency, the degree of consistency of a persons social standing across various dimensions of social inequality, is lower than in a caste system c. Structural social mobility: a shift in social position of large numbers of people due more to changes in society itself than individual efforts (Ex. Computer Industry) d. Stratification persists because it is backed up by an ideology: cu ltural beliefs that directly or indirectly justify social stratification e. Ideological support for inequality. An ideology or pattern of beliefs justifies social inequality in the Unites States, which legitimizes or justifies a particular societal arrangement. †¢ Ideological Hegemony: Refers to the control over the production of cultural symbols. †¢ One of Karl Marx’s famous quotes is: â€Å"the ruling ideas of any epoch are the ideas of the ruling class because they control the mental means of production. †¢ Thus, the elite has many weapons at their disposal in order to keep society and the lower classes under control. Two of the main ways are the use of force, and the mass media. †¢ Force: use the police, military, National Guard, FBI, etc. †¢ In the long run, it depends on legitimacy in order to maintain stratification. †¢ This is the belief that existing social and political institutions are the best ones for society. †¢ All ruling elite uses their position at the top of society to create an ideology. †¢ This is a complex set of beliefs, values, and norms, which rationalize and support the elites power and privileges. †¢ The dominant or most important and valued ideas in history have been the ideas of the ruling class. †¢ The Government or big corporations do not necessarily control the mass media, but the ruling class does influence what kind of information we get and what kind of ideas we listen to. †¢ Anti-government and Anti-business views are rarely expressed, and Hollywood gives us its share of who are enemies are: both foreign and in this country. †¢ Most of the media gives the same messages of free enterprise, equality of opportunity, individualism, hard work, and consumerism. †¢ This ideology, taught through the mass media, is used by the elite to confuse, distract, and divide the lower classes. †¢ Marx argued that the class in power imposes its ideology on the entire society, and that false consciousness occurs when people in a class accept an ideology that is contrary to the best interest of that class. †¢ Marx argued that false consciousness will exist until the exploited stratum develops a sense of class consciousness, at which time the stratum will become a true social class and begin challenging the ruling class. C. The Functions of Social Stratification 1. The Davis-Moore thesis is the assertion that social stratification is a universal pattern because it has beneficial consequences for the operation of society 2. This thesis implies that societies become more productive as they approach meritocracy: a system of social stratification based on personal merit 3. Criticisms of Davis-Moore: a. It is difficult to specify the functional importance of a given occupation †¢ Some are over/under rewarded (EX. Baseball player, entertainer vs. teacher, garbage collector) b. Davis-Moore ignores how social stratification can prevent the development of individual talents c. The theory also ignore how social inequality may promote conflict and revolution (instability) D. Stratification and Conflict 1. Karl Max: Class and Conflict a. Marx saw classes as defined by peoples relationship to the means of production †¢ Capitalists (bourgeoisie) are people who own factories and other productive business †¢ The proletariat are people who sell their productive labor to the capitalists b. Critical evaluation: †¢ Marxs theory has been enormously influential   Ã¢â‚¬ ¢ His work has been criticized for failing to recognize that a system of unequal rewards may be necessary to motivate people to perform their social roles effectively 2. Three reasons suggested why Western Capitalism has not experienced a Marxist revolution: a. The capitalist class has fragmented and grown in size, giving more people a stake in the system b. The proletariat has also changed †¢ Blue-collar occupations, lower prestige work involving mostly manual labor, have declined †¢ White-collar occupations, higher prestige work involving mostly mental activity, have expanded c. Workers are better organized than they were in Marxs day their unions have been able to fight for reform d. The government has extended various legal protections to workers e. Supporters of Marxist thought have responded: †¢ Wealth remains highly concentrated   Ã¢â‚¬ ¢ White-collar jobs offer no more income, security, satisfaction than blue-collar jobs did a century ago †¢ Class conflict continues between workers and management †¢ The laws still favor the rich 3. Max Weber identified three distinct dimensions of stratification: Class, status, and power a. Max Weber argued that social standing consists (Of three parts or dimensions: class, which he regarded as determined mainly by economic standing or wealth; party, which was equivalent to political power; and status, or social prestige and honor. b. Following Weber, many sociologists use the term socioeconomic status: a composite ranking based on various dimensions of social inequality education, occupation, income †¢ Socioeconomic status. Following Webers lead, contemporary sociologists often use the broader concept of socioeconomic status to refer to a persons ranking along several social dimensions, particularly education, occupational prestige, and income †¢ Education. Education can lead to income attainment, but the benefits are not equally shared by racial and ethnic minorities, or by women. †¢ Wealth consists of consists of the total amount of money and valuable goods that a person or family controls †¢ It is more unequally distributed than income †¢ assets, such as real estate and jewels, and   Ã¢â‚¬ ¢ income consists of occupational wages or salaries and earnings from investments †¢ Occupational Prestige: Occupation serves as a key source of social prestige since we commonly evaluate each other according to what we do †¢ Because there are so many specific occupations, sociologists often categorize occupations into a smaller number: †¢ White-Collar †¢ Professional, manager, and administrator †¢ Technical †¢ Clerical †¢ Blue-Collar †¢ Craft, precision production, and repair †¢ Operative †¢ Labor (excluding farm) †¢ Farm worker †¢ If this scheme is too unwieldy, sociologists often divide occupations into two categories: white-collar and bluecollar. †¢ The pink collar is a category that reflects the segregation of women into certain occupations, such as kindergarten teachers and secretaries. †¢ High incomes usually are associated with high-prestige occupations, but there are exceptions. †¢ Sociologists sometimes use the term prestige to mean the honor associated with an occupation or other position in the social system, and esteem to mean the honor that accrues to the individual filling the position. c. Critical evaluation: Webers views have been widely accepted in the United States although hard economic times may lead to a renewed emphasis on the importance of economic classes E. Inequality in the United States †¢ US society is highly stratified, but many people underestimate the extent of structured inequality in US society †¢ Power is also unequally distributed †¢ Schooling †¢ Ancestry, race, and gender 1. Sociologists usually conceptualize American society as consisting either of three or nine distinct social classes: a. In the three-class model, society is divided into a lower class, a middle class, and an upper class b. In the nine-class model, each of these classes is further divided into three subclasses: lower-lower, middle-lower, lower-middle, middle-middle, etc. 2. Measurement of class. To measure social class standing, sociologists have developed three main methods: a. the objective method ranks individuals into classes on the basis of measures such as education, income, and occupational prestige; b. the reputational method places people into various social classes on the basis of reputation in the community class; and c. Self- identification allows people to place themselves in a social class. c. The lower classes. †¢ The upper-lower class, also called the working class, consists of service personnel, semiskilled operatives, and other blue-collar workers who do not earn enough to accumulate substantial savings. These people are vulnerable to disruptions in their income. †¢ The lower-lower class is made up of people who lack education and live in the most dilapidated sections of the community and in substandard housing. †¢ The lower-lower class may be divided into two subgroups: †¢ The working poor are lower-lower-class people who have jobs but who simply cannot earn an adequate income; and †¢ The chronically poor are mostly unemployed or work only occasionally. 4. Class, race, and gender. These three dimensions often interact to produce a persons place in society, the manner in which people are treated, and their self identify. F. The difference class makes a. Class and health b. Class and values c. Class and politics d. Class, family, and gender G. The Myth and the Reality of Mobility in the United States †¢ Amount of mobility. Sociologists frequently focus on the intergenerational mobility of individuals: upward and downward movements in socioeconomic status measured between the standing of children compared to that of their parents. 1. Myth versus reality a. Four general conclusions †¢ Social mobility, at least among men, has been high †¢ The long-term trend in social mobility has been upward †¢ Within a single generation, social mobility is usually incremental, Not dramatic †¢ The short-term trend has been stagnation, with some income polarization b. Mobility varies by income level c. Mobility also varies by race, ethnicity, and gender 1. Determinants of mobility †¢ Social Mobility: The movement of persons and groups within the stratification system. a. Steepness of the socioeconomic pyramid: that there are not enough high status jobs to satisfy everyone. b. Starting position on the socioeconomic ladder: some people begin closer to the top than others. c. Structural mobility: the movement of entire categories of people due to changes in society itself. d. Types of mobility †¢ Upward and downward †¢ Intragenerational social mobility is a change in social position occurring during a persons lifetime †¢ Intergenerational social mobility is upward or downward social mobility of children in relation to their parents 2. Social stratification can be determined by a number of variables, each of which can cause someone to be advantaged or disadvantaged compared to others in society. a. It is not necessarily the impact of any one variable in U.S. society that leads to stratification – it is a unique combination of stratification-related factors that determines how one succeeds in society. b. Some of these traits are within our control, others we have little control over (ascribed vs. achieved) Who can tell me which is which? †¢ Major ascribed social stratifiers: race, sex, and age †¢ Major achieved social stratifiers (education, income, occupation, religion, etc.) SOCIAL stratification is the main reason for relational set of inequalities in economic, social, political and ideological dimensions. It is a system whereby people rank and evaluate each other. On the basis of such evaluation, one is rewarded with more wealth, authority, power and prestige. It is broadly organised into three parts: upper class, middle class and lower class on the basis of power and wealth. This has resulted in the creation of a number of levels within our society. Social stratification causes social disparity and many problems as it is an unjust system with monopoly of power and wealth in a particular group. It affects life chances, lifestyles and prestige. It creates emotional stress and depression for the people belonging to lower social stratum as they have unequal access to wealth, power and prestige. It creates a huge gulf between the people in terms of their incomes and a range of measures associated with social position, education, health, and psychological well-being. It is distinctly perceived that disparity causes chaos in society. These are the stumbling blocks in the way to progress and development of the country.

Tonys Dreams in The Sopranos Essay -- Sopranos Show TV Psychoanalysis

Tony's Dreams in The Sopranos Intro Television has always tried to provide a true representation of the human condition. This is evident in the emergence of reality shows, shows based on true stories, and very realistic fiction. The sopranos is one of the few fictional shows that faithfully simulate the situations it tries to recreate. The sopranos is a show on HBO about Tony Soprano and his life in the mob. The show, created by David chase, shows immense Freudian influence in many scenes involving psychotherapy, Freudian theories, symbolism and dreams. David chase himself studied psychology in collage and admits it’s influence on the show. This report will deal with a series of dreams Tony soprano experiences in one episode of the show (season 2, â€Å"funhouse†). Background Tony soprano is the main character of the show. He is the boss of the soprano crime family and his life is divided into two sections. His family life and his criminal life. Even though they are mixed, both provide a separate view of Tony soprano as a man. At home, he lives with wife Carmela, son Anthony, and daughter meadow. His family, while at times dysfunctional, manages to stick together. He constantly cheats on his wife and doesn’t spend much time with his children. Meadow leaves the family to go to collage and Anthony Jr. struggles to make it through out high school. Even thought Tony shows consistent disappointment of Anthony Jr., it doesn’t come close to the emotions he has toward his mother. She mistreated Tony as a child and provided nothing but bad memories. His experience with his mother might have let him to posses a subconscious hatred for females, which he displays by only viewing them as sex objects. Tony didn’t have a bad relationship with his fa ther growing up, but that’s because he always blamed his mother. His uncle Jr., conspired with Tony’s mom to kill him after he was out of jail. This, and other events, let to they’re lack of communication. Tony’s crime family consist of his cousin, Christopher, under bosses like Big Puss, Pauly walnuts, Silvio Dante and other business associates. This group is loyal, but never hesitate to kill any one for they’re own benefit. They treat each other with the illusion of respect and honor, which (the lack of) is the cause for many of the conflicts present in the show. Involve in the middle of all of this is his psychothe... ...f by the ducks right?†. Verbal word play initiates and it eventually leads to sex. This dream shows us that the music indeed is a sexual cue. This is true because when the sexual acts start, the music gets louder and louder. Tony shows that he is able to control a lucid dream to a certain extent. The fact that he is aware of the dream shows that he is more in touch with his sub conscious then previously thought. Again, Tony is discussing Big Puss. Tony seems to realize that Big Puss is the enemy he has being hearing about. Sixth Dream This dreams concludes the series of dreams that define this episode. In this dream Tony is near a fish stand and talks to a fish. The fish is the same type of fish that he eats at the Indian restaurant. The fish that talks, is talking with Big Puss’ voice. He confesses, that he has being ratting out the mafia to the FBI. Tony questions him and gets angry. This scene displays obvious influence by the godfather. The term â€Å"sleep with the fishes† is used here by a dead fish. This forshawdoes the death of Big Puss and brings the story full circle.It is also ironic that the fish that got tony sick, gave tony the answer to solve his problem.

Autistic

A.) Autism is prevalent in the United States. The disorder is probably most famous for the cognitive greatness that is entirely unique to this kind of disorder. However, this is only an inherent in autistic savants, which is a much rarer form of autism. Autistic savants often have incredible abilities in the mathematics and science fields. For example, an autistic savant named Temple Grandin built her own machine to help her cope with her avoidance of human contact. Besides unique intelligence, autistic individuals are virtually emotionless and often have trouble forming attachments to others. Social interaction abnormalities preclude the formation of relationships partly because a simple touch – hug, pat, handshake – are rejected because of hyper arousal. Autistic children cannot stand to be touched; a simple hug from a parent or friend might send the child into a screaming fit. B.) As a parent of a child with autism, the worst part of the illness would be the inability to hug the child. Parents can never kiss or hug their children, which is an essential part of showing affection and love. Also, the intellectual incapacities of autism are devastating. C.) In the research study conducted by John Ratey in his book A User’s Guide to the Brain, Ratey found that autistic individuals are actually the key to scientific and mathematical progress. His studies are based on the progress of Temple Grandin, who was successful in measuring her own social abnormalities and building machines to teach herself how to interact ‘normally’ with others. D.) I enjoyed the doctor’s article. After reading about Temple’s charting and statistical readings and the production on her own ‘hugging’ machine so she could practice being hugged again, the progress of science and mathematics can indeed be greatly helped by autistic savants. E.) How long will it be before Temple Grandin’s machines are mass produced to help all autistic children? Can autism be avoided in the future through genetic engineering technology? Attention Deficit Hyperactivity Disorder A.) Attention Deficit Hyperactivity Disorder (ADHD) is becoming more prevalent amongst children adolescents in each passing year. Intellectually this disorder has no influence upon perception or cognitive functions directly. However, the inability to sit still or focus on an assignment or a book can hinder progress in different academic subjects. Socially, ADHD sufferers are usually overly-talkative and constantly moving around – pacing, making broad, abnormal gestures while speaking, etc.. As a result, awkwardness, incessant loquacity, and hyper behavior can cause deter others. Emotionally, it is difficult for affected individuals to form long-lasting relationships because of the aforementioned social difficulties. B.) As a parent, the most difficult aspect of this illness would be watching the child struggle with his studies. Frustration is common in ADHD children because they are usually interested in several things at once, making it nearly impossible to concentrate. Of course, there are pharmaceuticals that can lessen these symptoms – the most famous being Ritalin. Medicinal treatment is very successful, but it can also be quite devastating to the parent to realize his child is going to have to take pills to function properly for the entirety of his life. Bibliography Ratey, John J.. A User’s Guide to the Brain. New York: Pantheon Books. 2001 Steward, Herbert. Mental Illnesses and the Future of Medicine. New York: Pocket Books. 2004 Â  

Cost Accounting

Publication, any stake or omission that may have crept in is not intentional. It may be taken note of that neither the publisher nor the author will be responsible for any damage or loss of any kind arising to anyone in any manner on account of such errors and omissions. Leaser Type Seated by : Banyan College Printing Department Preface am glad to present this book, especially designed to serve the needs of the students. The book has been written keeping in mind the general weakness in understanding the fundamental concept of the topic.The book is self-explanatory and adopts the â€Å"Teach Yourself† style. It is based on question-answer pattern. The language of book tried to cover all the basic topics of Software Engineering like Analysis, Project Management, Quality Testing and Designing. Any further improvement in the contents of the book by making corrections, omission and inclusion is keen to be achieved based on suggestions from the reader for which the author shall be o bliged. I acknowledge special thanks to Mr.. Eraser Banyan, Chairman & Dry. Sandy Banyan, Director (Cad. Banyan Group of Colleges, who is the backbone and main concept provider and also have been constant source of motivation throughout this endeavor, who played an active role in coordinating the various stages of this endeavourer and spearheaded the publishing work. I look forward to receiving valuable suggestions from professors of various educational institutions, other faculty members and the students for improvement of the quality of the book. The reader may feel free to send in their comments and suggestions to the under mentioned address.Author Theoretical QuestionQ. L What do you mean by Cost? Anus.Cost meaner account of expenditure incurred upon manufacturing of an article or providing any service.Q. 2 Q. 3 What do you understand by costing. What is meant by cost accounting. Anus. Costing is the technique and process of determining cost. Anus. Cost accounting is the provisi on of such analysis and classification of expenditure as will enable to ascertain the total cost of any particular unit of production.Q. 4 Mention name of four product for which order for cost audit is issued. Cement Industry Sugar Industry (2) (4) Electric Industry Factor Industry (3)Q. 5 Anus. (1) What is meant by supplementary cost? What is opportunity cost? Name four method of costing. Unit costing Operating costing Contract costing Process costing (2) (3) (4) Anus. Supplementary cost is the cost of product other than direct cost.Q. 6 Q. 7 Anus. The value of opportunity for gone is known as opportunity cost. Anus. (1) Explain Cost Unit? Explain term cost centre? Anus. Cost unit is a measurement of any goods or service e. G. Per ton km. Per unit. Anus. Cost centre is a location or item of any equipment which are connected with an undertaking for which cost are ascertained. Q. II Difference between costing & cost accounting. Anus. 1) Costing is a dynamic technique in which changes may take place control the cost of manufactured goods. Fore more detail:- http://www. Group. Com 2) Costing include determination of cost. Cost accounting include recording expenditure and income. (3) Costing meaner technique for determination of cost whereas cost accounting meaner adoption of accounting system of cost. Q. Al Give two items which are not include in cost. Anus. Non cost items are profit on sale of fixed asset, goodwill w/o. Discount on issue of share etc.Q. 12 What is the difference between cost of goods sold and cost of production.Anus. Cost of production meaner prime cost + works overhead + office overheard while cost of goods sold meaner cost of production + opening stock of E. G. – closing stock of finished goods.Q. 13 Write two objective of material control. Anus. (1) (2) control cost of inventory. Provide material at right time.Q. 14 What is normal wastage of material? Anus. Normal wastage of material meaner any wastage due to normal reason like evapora tion.Q. 1 5 What is abnormal wastage? Anus. Any wastage arise due to abnormal. Reason like loss by fire, loss by earthquake.Q. 16 What is BBC technique? Anus.It is a technique to control under these material classified three parts ABA & C A include high value material B include. Medium value material and C include low value material.Q. 17 What is SIT purchase. Anus. Under this quinine no stock maintain and material purchase when having its demand.Q. 18 What is economic order quantity ? Anus. Economic order quantity is that quantity of material where ordering & carrying cost minimum.Q. 19 What is meant by wages abstracts? Anus. It is a statement and it include detail of wages prepare by cost department with the help of time card, wages sheet.Q. 20 What is idle time? Anus. Idle time meaner no production hour but wages paid for that time. Fore more detail:- http://www. Group. ComQ. 21 Name the method of giving remuneration to workers. Anus. (1) (2) (3) (4) Time rate method. Piece rate method. Piece rate with guaranteed pay rate Differential piece rate method. No of cooperation x Bag No of workers 100Q. 22 How labor separation rate is computed. Anus. Labor turnover rate =Q. 23 What do you understand by time study? Anus. Time study is useful is determination of time require by an average worker in a Job.Q. 4 Write the formula of Halley-weir premium plan. AT X RATE + [30% of TTS x rate]Q. 25 What is meant by overhead?Under this clause contract price will change in proportion to change in price of material labor & other expenses.Q. 33 What is meant by retention money? Anus. In case of incomplete contract a part of the certified work is paid by the contracted to contractor. Rest of the amount is known as retention money.Q. 34 Mention the names of industries where process costing method may be used. Anus. (1) (2) (3) (4) Chemical industries Mining industries. Water & Gas Industries Electric supplyQ. 37 Define Joint product Anus. Joint product is same type of product eq ual importance & value Cost Accounting Harvard Business School 9-192-068 Rev. May 1, 1993 DO A Brief Introduction to Cost Accounting T NO Organizations and managers are almost always interested in and concerned about costs. Control of past, present, and future costs is part of every manager’s job. In companies that try to earn profits, control of costs directly affects the amount of profit earned. Knowledge of the cost of products or services is indispensable for decisions about pricing or product and service mix. In nonprofit organizations, control of costs influences the level of services that can be provided and the future survival of the organization.Cost accounting systems can be important sources of information for managers. For this reason, effective managers understand the strengths and limitations of cost accounting systems and actively participate in the evaluation and evolution of cost measurement and management systems. Unlike accounting systems that support the preparation of periodic financial reports , cost accounting systems and reports are not subject to rules or standards such as generally accepted accounting principles. Managers are permitted to exercise as much creativity and ingenuity as they wish in the quest for information on costs.As a result, there is much variety in cost accounting systems used in different companies and sometimes even in different parts of the same organization. PY CO This brief introduction to cost accounting will review the principal uses of cost data, provide some vocabulary for cost accounting, and present several of the questions managers have to answer in designing or using a cost accounting system. Its purpose is to provide the beginner with some vocabulary and ideas to use in learning about and exploring how cost management systems are designed and used by managers.While many of the references are to products and manufacturing environments, the vocabulary and concepts are equally applicable to services. Some Uses of Information About Costs I nformation about costs is used for two purposes in most organizations. Cost accounting systems provide information for evaluating the performance of an organizational unit or its manager. They also provide a means for estimating the costs of units of product or service that the organization may manufacture or provide to others. Professor William J. Bruns, Jr. prepared this note as the basis for class discussion. Copyright  © 1991 by the President and Fellows of Harvard College. To order copies, call (617) 495-6117 or write the Publishing Division, Harvard Business School, Boston, MA 02163. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or otherwise—without the permission of Harvard Business School. 1 192-068 A Brief Introduction to Cost Accounting Performance MeasurementDO Reports on the costs incurred by part of an organiza tion—department or a division, for example—are one means by which efficiency and effectiveness can be evaluated. By comparing actual costs to those that were expected—to standard costs or budgeted costs—the degree to which costs have been controlled can be judged. Deviations from expectations—variances—can be identified, evaluated, and discussed by managers. If needed, corrective actions can be taken or expectations can be modified to incorporate previously unexpected efficiencies.Performance measurement reporting is usually periodic and systematic. Costs are assigned to parts of an organization that are identified as cost centers. When managers are held accountable for the costs incurred in a cost center, they are sometimes called responsibility centers. Performance reports provide information on the achievement of established objectives, efficiency of operations, and opportunities for cost control or cost reduction. Performance reports are used for both information and performance measurement and evaluation. T NO Product Costs and the Cost of ServicesInventory cost In manufacturing companies, product costs must be measured to determine the cost of items transferred from work-in-process to finished goods inventory. To satisfy the demands created by the cost concept used in financial reporting, a cost accounting system must measure all of the costs of the manufacturing process and assign some part of those costs to each unit of product. The costs of obtaining, maintaining, and managing the manufacturing facility need to be added to the costs of material and productive labor that each unit requires.The former costs are called indirect costs, and the latter are called direct costs. Generally accepted accounting principles require that inventory cost includes a â€Å"fair share† of total manufacturing costs, including indirect costs. In practice, there is considerable variation in how indirect costs are assigned to products. Information on costs is indispensable for analyzing the profitability of a product or product line. Product cost information allows managers to evaluate contribution margin—the difference between price and variable costs—and gross margin—the difference between price and total product costs.Information about sales, marketing, and distribution costs allows managers to evaluate the profitability of a product or product line. Without good information about costs, managers have no way to associate net income with actions or products about which they make decisions and over which they exercise control. Profitability analysis PY CO In companies that offer more than one product or service, information about costs is a key to managing the mix of products or services offered to customers or clients.With cost and profitability information, a manager can direct sales and marketing effort to the most profitable products. Unprofitable products can be eliminated, re priced, or bundled with more profitable products. The importance of product line decisions to future profitability requires confidence that product costs have been accurately determined. Product mix Although prices are determined by market forces of supply and demand, product differentiation and marketing offer many managers some degree of latitude in setting prices.Product costs and trends in product costs often provide signals to managers that prices should be changed. In particular, a change in the cost of a critical material or component may signal the need to reconsider the prices asked for products. Pricing 2 A Brief Introduction to Cost Accounting 192-068 DO Cost of service Many products require the seller to provide additional services to customers. In such cases, information about the cost of services is as important to managers as product costs.The same is true for managers of companies or organizations that provide only services. Unless the cost of service is measured, th ere is no way to know if providing the service is profitable or not and whether changes in pricing or marketing strategy are needed. Cost Behavior T NO Basic knowledge about cost behavior is a prerequisite for understanding, using, or designing cost accounting or cost management systems. The level of cost can be a function of either or both the volume of activity or time when the cost is incurred.Because prices of material, labor, and other resources change as time passes, and because time allows changes in manufacturing methods or service delivery, comparing costs at two points in time can be informative about efficiency. However, understanding the effect of changes in volume on costs is essential to measuring, analyzing, and using information about costs for both performance measurement and product costing. Relation of Costs to Volume If a company changes the amount of product or service it provides to customers or clients, its total costs will usually change as well.If more produ ct is manufactured and sold, then we should expect the higher volume to cause costs to increase. However, in many instances, the increase in costs will not be proportional to the increase in product volume. To understand why, the concepts of variable costs and fixed costs must be understood. PY CO Variable costs A cost which changes in strict proportionality with volume is called a variable cost. That is, if volume increases by 50%, a variable cost will increase in total by 50% as well. Materials used to create a product are a common example of a variable cost item.The total cost of materials to manufacture 20 units is double the cost to manufacture 10 units. Nonvariable costs A cost that does not vary at all with volume is called a nonvariable, or fixed, cost. Over time the level of a fixed cost may change, but the change is independent of the volume of activity. Building rent is usually a nonvariable cost. The rent paid is independent of the number of units of product or service p roduced in the building or the number of customers served. Nonvariable costs can often be changed by management decisions, but they do not change simply because the volume of activity changes.Semivariable costs Many costs include a combination of variable costs and nonvariable costs. The total amount of these costs varies in the same direction as volume, but less than proportionately with changes in volume. Sometimes semivariable costs can be separated into a fixed portion and a variable portion by isolating elements of the cost. The total cost of driving an automobile is semivariable with respect to the number of miles driven, but the cost of gasoline, oil, tires, and maintenance may be variable, whereas insurance and registration fees are probably fixed.Often costs are assumed to be variable when they actually are incurred in chunks. Such costs, also known as step-function costs, are fixed for a range of volume of production but change in a chunk when volume drops below or exceeds the limits of the relevant range of volume. The costs of stockroom employees are often chunky. As volume of inventory or products increases, one stockroom employee may be able to handle material and finished goods until the volume level Chunky costs 3 192-068 A Brief Introduction to Cost Accounting ncreases to the point where another employee must be added. The new staffing level will then be sufficient even as volume rises further until another â€Å"step† is reached. Chunky costs and costs that are not easily related to volume measures usually require special analysis and management. DO Accounting for Costs Classifying Costs The word cost is used many different ways in accounting and by managers. For clarity, other words are often attached to the word cost to enhance its meaning. In cost accounting, costs are usually classified into two categories: direct costs and indirect costs.Direct costs can be specifically traced to or are caused by a product, project, organizational unit, or activity. Materials specifically used in the manufacture of a product are an example of a direct cost. Labor specifically employed to provide a service would be another example. Many direct costs are variable costs, but nonvariable costs can also be direct costs if they can be traced directly to a project, organizational unit, or activity. Direct costs T NO When a cost cannot be traced directly to a single product, project, organizational unit, or activity, it is classified as an indirect cost.The rental cost of a factory building making more than one product is an indirect cost with respect to each product. There is no feasible way to associate specifically an indirect cost with an individual unit or batch of products. Indirect costs Indirect costs are included in overhead cost, or burden. To account for the full cost of manufacturing products, some portion of the overhead cost must be associated with each unit of product. The methods by which overhead costs are associate d with products or services comprise the essence of most cost accounting systems. PY COAccounting for Direct Costs A simplified cost flow chart for a manufacturing company is shown in Exhibit 1. Resources are acquired for cash or on credit and are classified as materials, payroll, or overhead. Payroll, which is classified as indirect cost, becomes part of overhead. In the production process, material, labor, and overhead cost becomes the cost of work-in-process inventory. When completed, work in process becomes finished goods and, later, cost of goods sold. It is easy to understand the accounting for direct costs such as material and productive labor.As material is converted to product by the effort of production labor, the costs of material used and labor can be associated with products. As products are completed and transferred to finished goods and cost of goods sold, these direct costs are transferred with them. All the cost accountant has to do is keep track of how much materia l and labor cost is used in producing each unit of product. (Actually, this is a little more complicated than it may sound here, but this brief description captures the essence of the accounting process for these direct costs. ) 4 A Brief Introduction to Cost Accounting 192-068Accounting for Indirect Costs DO Accounting for indirect costs is more complicated than accounting for direct costs. Costs must be collected and associated with activities before they can be assigned to products. The relationship between expenditures or costs and products or services is often far from obvious. Assignment to activities is often based on arbitrary decisions about the possible relationships between the reason for an expenditure and an activity. For example, rent for a building that houses both manufacturing and sales activities might be assigned to each activity in the same ratio as the floor space occupied by each.Then, the manufacturing rent cost may be assigned to products manufactured using a measure of volume or some other measure of effort or activity. Almost all cost accounting systems use a two-stage procedure for assigning indirect costs to products or other cost objects. First, costs are assigned to cost centers, or cost pools. Second, costs are assigned from each pool to products using cost drivers. The concept of a cost driver is based on the idea that products drive the consumption of resources. T NO The first question that the cost accounting system designer has to answer concerns how many cost centers to use.Using more cost centers than necessary adds complexity and cost to the cost accounting process itself. But using too few cost pools can create a risk that assigned costs will have little relationship to the activities and products that caused the cost to be incurred and resources to be consumed. In a manufacturing plant, the number of cost pools needed may be as small as one if machines, labor, and products are homogenous, or the number needed may be much larger if there is greater diversity in activities or products. In some manufacturing plants, each department, or even each machine, may be treated as a separate cost center. PY COThe second set of questions the cost accounting system designer has to answer concerns how to assign costs to each cost center or cost pool. Expenditures for indirect costs may be assigned based on direct labor cost, floor space, headcounts, or direct costs. More complex systems will attempt to implement as much direct charging to each cost pool as possible by using actual measures of the resources used by each cost center. The third set of questions the cost accounting system designer has to answer concerns how to assign the costs collected for each cost center to the products that are manufactured by or pass through that center.Often the costs are assigned in proportion to the use of a resource that is easily measured. Each unit product may be assigned the same proportion of indirect cost as it consumes labor time, labor cost, machine time, or material cost, for example. Given the number and complexity of choices facing the cost accounting system designer and the fact that there are no constraining â€Å"generally accepted principles of cost accounting,† it should be obvious that there is great diversity in the cost accounting systems used by different organizations.A new manager or employee has no choice but to learn about the systems the company uses before using the cost information the system has produced. Every manager has to be continually alert to be sure the cost information available is the right information for the decision or task at hand. 5 Material Inventory Payroll Other Asset and Liability Accounts Overhead PY CO Cash Acquiring Resources Cost Flow Chart for a Manufacturing Company Work-in-Process Inventory Production Finished Goods Inventory T NO Exhibit 1 192-068 Cost of Goods Sold Sale of Products DO -6- Cost Accounting Publication, any stake or omission that may have crept in is not intentional. It may be taken note of that neither the publisher nor the author will be responsible for any damage or loss of any kind arising to anyone in any manner on account of such errors and omissions. Leaser Type Seated by : Banyan College Printing Department Preface am glad to present this book, especially designed to serve the needs of the students. The book has been written keeping in mind the general weakness in understanding the fundamental concept of the topic.The book is self-explanatory and adopts the â€Å"Teach Yourself† style. It is based on question-answer pattern. The language of book tried to cover all the basic topics of Software Engineering like Analysis, Project Management, Quality Testing and Designing. Any further improvement in the contents of the book by making corrections, omission and inclusion is keen to be achieved based on suggestions from the reader for which the author shall be o bliged. I acknowledge special thanks to Mr.. Eraser Banyan, Chairman & Dry. Sandy Banyan, Director (Cad. Banyan Group of Colleges, who is the backbone and main concept provider and also have been constant source of motivation throughout this endeavor, who played an active role in coordinating the various stages of this endeavourer and spearheaded the publishing work. I look forward to receiving valuable suggestions from professors of various educational institutions, other faculty members and the students for improvement of the quality of the book. The reader may feel free to send in their comments and suggestions to the under mentioned address.Author Theoretical QuestionQ. L What do you mean by Cost? Anus.Cost meaner account of expenditure incurred upon manufacturing of an article or providing any service.Q. 2 Q. 3 What do you understand by costing. What is meant by cost accounting. Anus. Costing is the technique and process of determining cost. Anus. Cost accounting is the provisi on of such analysis and classification of expenditure as will enable to ascertain the total cost of any particular unit of production.Q. 4 Mention name of four product for which order for cost audit is issued. Cement Industry Sugar Industry (2) (4) Electric Industry Factor Industry (3)Q. 5 Anus. (1) What is meant by supplementary cost? What is opportunity cost? Name four method of costing. Unit costing Operating costing Contract costing Process costing (2) (3) (4) Anus. Supplementary cost is the cost of product other than direct cost.Q. 6 Q. 7 Anus. The value of opportunity for gone is known as opportunity cost. Anus. (1) Explain Cost Unit? Explain term cost centre? Anus. Cost unit is a measurement of any goods or service e. G. Per ton km. Per unit. Anus. Cost centre is a location or item of any equipment which are connected with an undertaking for which cost are ascertained. Q. II Difference between costing & cost accounting. Anus. 1) Costing is a dynamic technique in which changes may take place control the cost of manufactured goods. Fore more detail:- http://www. Group. Com 2) Costing include determination of cost. Cost accounting include recording expenditure and income. (3) Costing meaner technique for determination of cost whereas cost accounting meaner adoption of accounting system of cost. Q. Al Give two items which are not include in cost. Anus. Non cost items are profit on sale of fixed asset, goodwill w/o. Discount on issue of share etc.Q. 12 What is the difference between cost of goods sold and cost of production.Anus. Cost of production meaner prime cost + works overhead + office overheard while cost of goods sold meaner cost of production + opening stock of E. G. – closing stock of finished goods.Q. 13 Write two objective of material control. Anus. (1) (2) control cost of inventory. Provide material at right time.Q. 14 What is normal wastage of material? Anus. Normal wastage of material meaner any wastage due to normal reason like evapora tion.Q. 1 5 What is abnormal wastage? Anus. Any wastage arise due to abnormal. Reason like loss by fire, loss by earthquake.Q. 16 What is BBC technique? Anus.It is a technique to control under these material classified three parts ABA & C A include high value material B include. Medium value material and C include low value material.Q. 17 What is SIT purchase. Anus. Under this quinine no stock maintain and material purchase when having its demand.Q. 18 What is economic order quantity ? Anus. Economic order quantity is that quantity of material where ordering & carrying cost minimum.Q. 19 What is meant by wages abstracts? Anus. It is a statement and it include detail of wages prepare by cost department with the help of time card, wages sheet.Q. 20 What is idle time? Anus. Idle time meaner no production hour but wages paid for that time. Fore more detail:- http://www. Group. ComQ. 21 Name the method of giving remuneration to workers. Anus. (1) (2) (3) (4) Time rate method. Piece rate method. Piece rate with guaranteed pay rate Differential piece rate method. No of cooperation x Bag No of workers 100Q. 22 How labor separation rate is computed. Anus. Labor turnover rate =Q. 23 What do you understand by time study? Anus. Time study is useful is determination of time require by an average worker in a Job.Q. 4 Write the formula of Halley-weir premium plan. AT X RATE + [30% of TTS x rate]Q. 25 What is meant by overhead?Under this clause contract price will change in proportion to change in price of material labor & other expenses.Q. 33 What is meant by retention money? Anus. In case of incomplete contract a part of the certified work is paid by the contracted to contractor. Rest of the amount is known as retention money.Q. 34 Mention the names of industries where process costing method may be used. Anus. (1) (2) (3) (4) Chemical industries Mining industries. Water & Gas Industries Electric supplyQ. 37 Define Joint product Anus. Joint product is same type of product eq ual importance & value

How to Conjugate the French Verb Découvrir

How to Conjugate the French Verb Dà ©couvrir In French, the verb  dà ©couvrir  means to discover or to uncover. When you want to change it to the past tense discovered or the future tense will uncover, you will need to conjugate the verb. French verbs are rarely simple to conjugate, and  dà ©couvrir  is one of the more challenging. However, a short lesson will run you through the basics. Conjugating the French Verb  Dà ©couvrir Dà ©couvrir  is an  irregular verb, meaning it does not follow a common verb conjugation pattern. Yet, it is not alone because the majority of French verbs that end in  -frir  or  -vrir, including ouvir (to open),  are conjugated in the same way. The challenge of conjugating in French is that you not only take into account the present, future, or past tense when changing the infinitive ending. There is also a separate ending for each subject pronoun within each of those tenses. That means you have more words to dedicate to your memory. Study this table to learn the correct forms of  dà ©couvrir. Simply pair the subject pronoun with the proper tense: I discover is je dà ©couvre and we will discover is nous dà ©couvrirons. Practicing these in context is a good way to help memorize them. Subject Present Future Imperfect je dà ©couvre dà ©couvrirai dà ©couvrais tu dà ©couvres dà ©couvriras dà ©couvrais il dà ©couvre dà ©couvrira dà ©couvrait nous dà ©couvrons dà ©couvrirons dà ©couvrions vous dà ©couvrez dà ©couvrirez dà ©couvriez ils dà ©couvrez dà ©couvriront dà ©couvraient Present Participle Adding -ant  to the verb stem  dà ©couvr-  creates the  present participle  dà ©couvrant. Its useful beyond a verb and can also become an adjective, gerund, or noun when needed. The Past Participle and Passà © Composà © The  past participle  of  dà ©couvrir  is  dà ©couvert. This is used to form the common past tense known as the  passà © composà ©. To use it, you will also need to conjugate the  auxiliary verb  avoir. For example, I discovered is jai dà ©couvert and we discovered is nous avons dà ©couvert. More Simple  Conjugations There may be times when you will find a  use for the subjunctive or conditional verb forms of  dà ©couvrir  as well. The subjunctive verb mood implies that the act of discovering is subjective or uncertain. Similarly, the conditional verb mood says that discovering will only happen  if  something else takes place. The passà © simple is  primarily found in literature and formal writing. The same applies to the imperfect subjunctive. While you may not use them yourself, being able to recognize these as a form of  dà ©couvrir  is a good idea. Subject Subjunctive Conditional Passà © Simple Imperfect Subjunctive je dà ©couvre dà ©couvrirais dà ©couvris dà ©couvrisse tu dà ©couvres dà ©couvrirais dà ©couvris dà ©couvrisses il dà ©couvre dà ©couvrirait dà ©couvrit dà ©couvrà ®t nous dà ©couvrions dà ©couvririons dà ©couvrà ®mes dà ©couvrissions vous dà ©couvriez dà ©couvririez dà ©couvrà ®tes dà ©couvrissiez ils dà ©couvrent dà ©couvriraient dà ©couvrirent dà ©couvrissent To use  dà ©couvrir  in the imperative form, there is no need to include the subject pronoun. Instead of tu dà ©couvre,  simplify it to dà ©couvre. Imperative (tu) dà ©couvre (nous) dà ©couvrons (vous) dà ©couvrez

Assignment #2 Example | Topics and Well Written Essays - 500 words - 3

#2 - Assignment Example Price adjustments- this is the lowering of the prices with the hopes to generate more sales by increasing the number of units purchased. This is one of the most used methods by businesses to enter new markets. Product improvements- this occurs when a business decides to add quality to its products as a way of attracting more customers. Thus, price improvements are better suited for creating new interests in stagnating products and to offer extra benefits when one uses the product. Creation of more distribution channels- in this method, a business enters a market through increasing its methods of making products reach the consumers and making the products more readily available in the market. For instance, a business that operates through retails may open wholesale centers for distribution of more products. It helps in determining the market penetration goal. As such, the business subtracts the effects of the limiting factors from market potential, and it enables the business to estimate its measurable goals. Makes it possible for the business to define its market. By making adjustments in the market potential and the share figures, business can define its markets in terms of industry, product, and geography or customer type. A business can identify and quantify the limiting factors. Such factors include competition, government regulation, and limited resources. Therefore, by adjusting the market potential and the share figures, the business will be in a better position to realize these factors, and quantify them. The ranking method- this is the process of comparing one’s job with others to determine whether it is higher, lower or in the same rank. This method is based on the overall judgment of the required skills, responsibility and also working conditions of the job. The prime benefit of this technique is that it is simple and is

Work Placement Journal Essay Example | Topics and Well Written Essays - 1250 words - 1

Work Placement Journal - Essay Example It involved a test of character, commitment and the ability to listen to the instructions set by the Director. Some skills are not acquired at school, they boil down to morals and etiquette. In my new job, some responsibilities were delegated to me, and without certain skills I would not be able to deliver as expected. Communication skills were some of the vital skill I was expected to have. According to the University Of Kent (2013) effective communication involves the ability of expressing views and ideas confidently. As exhibited for the first practice, I had to approach the staff and ask for help with some tasks. Charlotte. L and Kidd. J (2000) and communication skills must persuading and this went a long in convincing the residents to take the alcohawk. It is expressed that for communication to be effective, one must be able to communicate as a team which was sometimes put into test when I was required to interview a new resident with a member of staff. Within a number of days my communication skills had improved, which considerably improved my telephone communication skills. Treuer. P (2011) explains that effective communication without the ability to listen leads to instructions being misunderstood. Effective listening skills involve avoiding distractions when being spoken to. Mark Twain (1898) quoted that we are supposed to listen more than we talk since we have two ears and one mouth. When listening to someone, the listener should be at ease, since which it shows the speaker, that you are keen to listen and it is also expected that the listener will be patient and willing. As illustrated by Treuer. P (2011) the speaker should not get the impression that there is