The Overhead Absorption Rate Accounting Essay Example For Students

The Overhead Absorption Rate Accounting Essay The last 20 old ages has been brought up a new type of accounting system, the activity based costing, and from twelvemonth to twelvemonth is being accepted by more concerns internationally, but some companies have non alter their cost accounting systems and they utilizing that which developed many old ages ago. Activity based costing is modern bing method and is used as planning and control tool and identifies the relationship between costs, activities and goods, more accurately than traditional costing methods. We will write a custom essay on The Overhead Absorption Rate Accounting specifically for you for only $16.38 $13.9/page Order now Traditional costing method is overhead soaking up rate where incorporating all fabrication costs incurred to bring forth those merchandises, evaluate or valuing a concern s entire stock. Outline1 Definition2 Concepts3 Advantages4 Disadvantages5 Overhead Absorption Rate6 Definition7 Concepts8 Advantages A ; Disadvantages9 Example10 Decision Definition Activity Based Costing is a modern costing method where costs are owed to merchandises and services and it is by and large used as planning and control tool. It was developed as an estimate to work out the jobs related with traditional cost direction systems, which are likely to hold the inability to exactly set up the production and service costs, or afford helpful information for operating determinations. Directors with these scarcenesss can be exposed to do determinations based on inexact informations. Activity Based Costing allows directors to impute cost to activities and merchandises more precise than traditional cost accounting methods. Furthermore, merely activity costs are recognised, the cost of each activity is ascribed to each merchandise to the extent that the merchandise or service uses the activity. Activity Based Costing enables directors to acknowledge high operating expense costs per unit and happening ways to cut down the costs. Besides can give elaborate information to back up one-year budgets and specify client profitableness. It besides direction can see how public presentation can be maximised and apprehend growing schemes. However, in using activity based costing, where the client demands that the costs are linked with the services, it revealed that the biggest disbursals are driven by the profitable client. It is important to obtain that by identified costs drivers ; the activities are estimable and pertinent. The activity has direct and indirect relationship to the cost of making concern and the part attributable to the activities consumed are allot to each client. Concepts Activity based costing system is based on premiss that activities make a merchandise and besides has been developed late to overmaster the drawbacks of traditional costing system which suffers from certain drawbacks. Based on the activity needed for bring forthing an point, activity based costing is the intent of the point cost. To bring forth a merchandise or the cost consume for service, required some activities. From the disbursals consumed by all those activities which implemented for the devising of finished goods and sale, the consequence is that is really of import. Some research surveies showed that the use of activity based bing on operating expenses distribution and allotment for merchandise cost is lifting. Activity based bing based on cost driver which needed for bring forthing merchandises or presenting services, determine the merchandise cost. Furthermore, bing of multi-products manufactured by concerns and executing clients orders effectual more the activity based costing. Besides for finding and commanding the operating expense cost, the activity based costing is an effectual direction estimate. By utilizing activity based bing techniques, overhead analysis can be made more accurate for a big scope of goods, for profitableness analysis, for goods bing and for finding and control of the operating expenses suitableness. Advantages Businesss with activity based bing benefits can understand costs and cut downing disbursals. Businesss have to compare the merchandise s monetary value and merchandising record to see if it is deserving to bring forth the point, and one of the benefits of activity based costing is the better analysis of good and bad merchandises. A chief job with some points is overhead costs, but this method shows better those costs and helps to diminish overhead costs. .u6a224c91c36dfc142c9e31853ab55a32 , .u6a224c91c36dfc142c9e31853ab55a32 .postImageUrl , .u6a224c91c36dfc142c9e31853ab55a32 .centered-text-area { min-height: 80px; position: relative; } .u6a224c91c36dfc142c9e31853ab55a32 , .u6a224c91c36dfc142c9e31853ab55a32:hover , .u6a224c91c36dfc142c9e31853ab55a32:visited , .u6a224c91c36dfc142c9e31853ab55a32:active { border:0!important; } .u6a224c91c36dfc142c9e31853ab55a32 .clearfix:after { content: ""; display: table; clear: both; } .u6a224c91c36dfc142c9e31853ab55a32 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u6a224c91c36dfc142c9e31853ab55a32:active , .u6a224c91c36dfc142c9e31853ab55a32:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u6a224c91c36dfc142c9e31853ab55a32 .centered-text-area { width: 100%; position: relative ; } .u6a224c91c36dfc142c9e31853ab55a32 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u6a224c91c36dfc142c9e31853ab55a32 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u6a224c91c36dfc142c9e31853ab55a32 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u6a224c91c36dfc142c9e31853ab55a32:hover .ctaButton { background-color: #34495E!important; } .u6a224c91c36dfc142c9e31853ab55a32 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u6a224c91c36dfc142c9e31853ab55a32 .u6a224c91c36dfc142c9e31853ab55a32-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u6a224c91c36dfc142c9e31853ab55a32:after { content: ""; display: block; clear: both; } READ: Rehabilitation of Criminals: A Waste of Time or Wo EssayFurthermore, a more accurate merchandise creative activity cost is another benefit of activity based costing. Analysts through this bing method can number the per-product cost and, therefore, more practical measurings are used for rating. However, concerns before create a merchandise, will analyse overhead costs to happen out if there are adequate available budgets to do the merchandise. Activity based costing as with the per-product monetary value, is able to bring forth a batch of factors that straight influence cost, such as production costs, labour hours and portion supplies. Businesss until the merchandise made, can analyse these factors and happen ways to cut down them to curtail the merchandise s monetary value when production does starts. Finally, concerns after a merchandise is created, analyze the merchandise to happen out if they are doing a net income and do certain that they are non losing money. Besides, better analysis of a merchandise is another benefit of activity based costing, and helps concerns to see if it is deserving to maintain bring forthing the point, because activity based bing method analyze better the merchandise s monetary value and uses a batch of factors when specifying profitableness. Disadvantages Activity based costing system is a strong tool for determination devising and hence, helps directors to pull off overhead and understand profitableness of the points and clients. However, activity based costing has a numerical of drawbacks. These drawbacks are discussed briefly below: Activity based bing most of import disadvantage is that even though activity based costing is a scientific estimate ; the method of executing is complex, clip consuming, and dearly-won. The process of informations entry and informations aggregation demands indispensable resources, and stays dearly-won to keep. Another disadvantage is that studies of activity based bing do non follow to by and large recognized accounting rules ( GAAP ) , and from that, because concerns following activity based bing demand to maintain two cost systems and accounting books, one for interior use and the other for outer studies, filings, and statutory conformity. This is a complicated covering of attempts. Furthermore, a chief disadvantage of activity based costing is that it is non likely to divide some overhead costs such as the main executive s salary on a per-product footing use. Similarly, employees seldom dedicate 100 % of their working hours to productive actions ; and non all productive actions or the process of the concern that increase the value of the merchandise. For illustration, for the clip employee take part in consciousness run, taking to indispensable cost leaks ; the activity based bing method fails to account. There is no important manner to depute such business prolonging costs to merchandises on a commensurate footing, and merchandises and services portion such costs every bit. Finally, vastly attending to detail and command might shadow the larger image or do the concern lose position of strategic aims in a chase for little nest eggs, doing the concern penny wise and lb foolish. For illustration, one distribution channel might place from activity based costing as non-profitable, or an review as non-value adding. To accomplish some other strategic aims, imparting or procedures might be non-remunerative, but placed in the first topographic point. Overhead Absorption Rate Definition Overhead soaking up costing is a traditional costing method by incorporating all fabrication costs incurred to bring forth those merchandises, evaluate or valuing a concern s entire stock. These fabrication costs are the direct stuffs, direct labour, fixed fabricating operating expense and variable fabrication operating expense. Concepts Overhead soaking up rate is the process of administering the operating expense costs by all the goods of a specific section. Besides operating expenses are applied in each production installation. Furthermore, overhead soaking up is the process of determining the entire operating expense costs in each production installation by utilizing overhead rate. Thus the allotment of the operating expense disbursals distributed to a specific section over the units of produced in that section is soaking up of operating expenses. .ue798ea203b9e9071967b69a113ad23ba , .ue798ea203b9e9071967b69a113ad23ba .postImageUrl , .ue798ea203b9e9071967b69a113ad23ba .centered-text-area { min-height: 80px; position: relative; } .ue798ea203b9e9071967b69a113ad23ba , .ue798ea203b9e9071967b69a113ad23ba:hover , .ue798ea203b9e9071967b69a113ad23ba:visited , .ue798ea203b9e9071967b69a113ad23ba:active { border:0!important; } .ue798ea203b9e9071967b69a113ad23ba .clearfix:after { content: ""; display: table; clear: both; } .ue798ea203b9e9071967b69a113ad23ba { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue798ea203b9e9071967b69a113ad23ba:active , .ue798ea203b9e9071967b69a113ad23ba:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue798ea203b9e9071967b69a113ad23ba .centered-text-area { width: 100%; position: relative ; } .ue798ea203b9e9071967b69a113ad23ba .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue798ea203b9e9071967b69a113ad23ba .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue798ea203b9e9071967b69a113ad23ba .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue798ea203b9e9071967b69a113ad23ba:hover .ctaButton { background-color: #34495E!important; } .ue798ea203b9e9071967b69a113ad23ba .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue798ea203b9e9071967b69a113ad23ba .ue798ea203b9e9071967b69a113ad23ba-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue798ea203b9e9071967b69a113ad23ba:after { content: ""; display: block; clear: both; } READ: Polymorphism in C EssayOverhead soaking up rate should be determined, in order to absorb the operating expenses by each production installation of a specific section. Overhead soaking up rate has two chief methods which are the labour hr rate and the machine hr rate. For the computation of overhead soaking up rate under these two methods the expression is: Labor hr rate = Total Overheads/Total Labor Hours Machine hr rate = Total Overheads/ Total Machine Hours Advantages A ; Disadvantages Overhead soaking up rate has a batch of benefits which are traveling to be discussed below. Identify fixed cost in merchandise cost, as it is appropriate for specifying monetary value of the merchandise. Based on overhead soaking up rate the monetary value obtains that all costs are covered. Overhead soaking up rate will demo the computation of net income correctly that variable costing, where production is done to hold gross revenues in future. Matching costs with gross for a specific accounting period required to follow soaking up bing with accrual and fiting accounting constructs. For stock rating intents and for the intents to fix external studies has been identified the soaking up costing. Absorption bing evades dividing costs into fixed and variable informations. Directors from the allotment of fixed operating expenses mill to cost centres, have been more cognizant and responsible for the cost and services applied to others. Overhead soaking up rate except from benefits has more drawbacks which are: For determination doing soaking up costing is non helpful. It examines fixed fabricating overhead as goods cost which raise the cost of production. This does non assist directors to have particular offers for the goods monetary value. Variable bing method can be work out the managerial jobs which concern to determination devising. Absorption costing is non utile in planning and control of cost and maps, and in repairing the liability for incurrence of costs. Besides for directors it is non practical to be responsible for the costs where they have non control. Some merchandise costs by bring forthing for stock can be removed from the income statement. By raising production, directors can temporarily better profitableness. Example An illustration of a company that used activity based costing is DHL. DHL was formed in 1969 and is the Godhead of the air express industry and specialising in lading and package bringing, and today has the leading in its sector. DHL used activity based bing foremost in 1988 and subsequently in the late 1890ss to shift it as the base for the concern to travel frontward to better the efficiency. A reappraisal of the organisation s largest international client histories is the consequence of that the activity based bing theoretical account Lashkar-e-Taiba costs to go existent. From this reappraisal the company finds out the chief countries for development and led it to better profitableness. The consequence of utilizing activity based costing is that DHL has the footing to dialogue with their whole client base and their client profitableness programme is one of the anchor of the company. DHL created a set of tools, which can happen from this the pricing of international stamps. Besides, they create a costing system which is efficient and trustable and is based around a standard cost theoretical account, which used worldwide to number the profitableness of their clients. Decision As we can see above activity based costing system and by and large modern bing methods are more accurately than traditional costing methods. This explained in the illustration of DHL, where the company used activity based costing in late 1890ss to better their profitableness and they did it successfully.

Medical School Personal Statement Sample Medicine Is My Interest

Medical School Personal Statement Sample Medicine Is My Interest Medical School Personal Statement: The body of a human being is an extraordinary machine that has a lot of diverse systems resulting to life form that is impossible to be reproduced artificially. Undoubtedly many among the fascinating workings of life are the complexity and the functions carried out by the human body. I take pleasure in life challenges specifically towards a worthwhile objective and even though medicine is believed to be a difficult career, it can be extremely rewarding as decorated by the many doctors I have interacted with throughout my learning experience and also in a personal level. My interest in medicine is coupled with the fact that science is a field that encompasses a lot of life’s issues and reality and also subject that is practical and useful on daily basis. In my part biological science is interesting however; it becomes more exhilarating when learning abnormality in medical science ranging from varied realities in pathology to the practicability in pharmacology. The compound chemical processes in the human body particularly the way neurons shape the brain including psychology is a predicament which I would really enjoy learning and understand. The neurobiology behind the functionality of the brain is an area I strongly consider connects with pharmacology a field that greatly encompasses a lot of medical science both normal and abnormal human functionalities and not just to understand but a field that I would love to practice as well as pathology, genetics and the mind. Biological science in relation to chemistry specifically genetics and its various elements like protein synthesis have really interested me. I am able to understand respiration which basically forms part of biochemistry that is very important to physiology. Due to my chemistry study I am well placed in understanding how chemicals are able to react with each other and with my biology knowledge, physiology and anatomy understanding, I am able to place chemistry in the perspective of life sciences. I believe that my knowledge in sciences provides me with a strong base in medical science. In addition, my study in literature and arts has developed my report writing skills and helps me think more creatively and be more innovative in carrying out research. I have also worked as a volunteer in Kaisar Permante hospital and the regional medical hospital in San Jose where I had the opportunity to interact with doctors, patients and nurses regarding the medical career. At these hospitals, I observed several MRI scans, skin biopsy, did ward rounds and endoscopy clinics all of which were really motivating for me. It also strengthened my urge in pursuing pharmacology as a career besides verifying my interest in pathology and medical science. I also enrolled as an intern at UC Davis medical center where I was able to learn how to work with large groups and teams of professionals in the medical fraternity. A part from the medical field, I also managed to work in other fields of business, information technology and public relations all of which equipped me with enough experience and understanding of different perspectives of the modern world. In my academic tests and examinations I managed to perform well as it is strikingly evident in my GPA and MCAT scores thus exhibiting my confidence and consistency due to dedication in studies. I at all times welcome new challenges and hence medical science offers me an all-time discovery and learning opportunity. I appreciate the fact that I don’t know everything in the medical field, which encourages and gives me hope that there will be always new things in store for me to discover. For one to successfully practice medicine, one has to be patient, caring, inquisitive and dedicated. I believe that I posses these qualities and with no doubt I will accomplish my dream and contribute immensely to the society with my skills.

Role of e-commerce in todays business Essay Example | Topics and Well Written Essays - 3750 words

Role of e-commerce in todays business - Essay Example The majority of business organizations perceive electronic commerce as application of the Internet or the electronic platforms as a platform to sell and promote products, services and goods to the customers. However, this constricted description of the e-commerce only describes the Internet based commerce. In actual point of fact, e-commerce contains a wide variety of other aspects as well. In this scenario, e-commerce can be defined as the electronic transactions for trading information, products, services, goods and payments along with additional processes such as the development and protection of Web-based associations. In this scenario, it can be said that electronic commerce encompasses a number of attributes and entities and it is not limited to only some entities such as the Internet, extranets, intranets, electronic data interchange (EDI), and various others. Some of the well-known instances of e-commerce comprise communications and collaboration with business associates and customers like that inventory management, transaction processing by means of electronic payment, customer self-service like that allowing them to track order status as well as researching problem resolution, and making use of a business intranet for omnipresent information sharing (Fruhling & Digman, 2000). Until recently e-commerce has transformed into a completely new form of business. Internet has changed the way people think and carry out their daily routines everyone simply wants to shop and order from their home using their personal computer, all with a single click. Moreover the latest tools and gadgets which are available online have...The emergence of the Internet has resulted in devising numerous ways through which business can be conducted online. An Internet business lets expert individuals to put forward their knowledge to others or to make money by advertising specific merchandise. An e-commerce business requires selling merchandise by means of the Internet. One common e-commerce enterprise involves recording merchandise for sale on auction websites, for instance eBay.com. Another process is drop shipping, where you work as a distributor for a company’s products by selling them at a raised price. E-commerce has been a foremost matter of internet for the last one decade. The concern in e-commerce has reached its zenith during the premature years of 2000. In this model there is a straight online transaction between the buyer and seller. The brokerage models fetch together the buyers and sellers but do not necessarily take part in any form of transaction. This model has seen the most advanced and is also anticipated to continue improvise in the coming years. This paper has discussed various examples of industries where the use of e-commerce has revolutionized the industry. This paper has also discussed a number of advantages offered by the e-commerce. This research concludes that the use of e-commerce is essential in order to endure and grow in this ever-increasing competitive business environment. Hence, in this cut-throat struggle, an interactive user friendly and determined website in the form of online shops can produce good business. E-commerce is an ideal platform for niche products.

Cmrj 502 Essay Example | Topics and Well Written Essays - 250 words

Cmrj 502 - Essay Example They work in partnership with the police forming part of the prosecution that ensures correct charges through elimination of non-viable cases (Cook, et al., 2005). With the help of use of â€Å"threshold test†, the decision on whether a bail or custody is to be executed is determined before charge. The decision on how to carry out the prosecution process is divided into two stages where â€Å"two stage tests† are undertaken. The two tests are carried out in turns by the crown prosecutors. The first stage which is the evidential stage involves the submission of sufficient evidence that must provide a realistic prospect of some conviction. If the case does not go through this stage, the case does not proceed. The public interest is the second stage where the interest of the public is considered. This is because according to lord Shawcross (1951), prosecution has never been automatic since public interest must be satisfied if conviction is to result in a sentence. As part of their role, CPS advises the police on cases for possible prosecution while being guided by the code for prosecutors on how to give timely responses while sticking to their charging standards which aims at restoring the CPS/police arrangements and joined up working (Vines,

Security and democracy. Can you have both Hows does popular culture Research Paper

Security and democracy. Can you have both Hows does popular culture and Star Wars tell us that you cannot - Research Paper Example However, we have countless cases around the world whereby democratic countries tend to be unstable, beset by cycles of conflicts while those that are led by despots seems to be enjoying relative peace. For instance, drug lords are virtually taking over some Southern American countries such as Guatemala and Mexico, making parts of those countries insecure even though free elections, a key demand for democracy, are held regularly. Clearly, the democratic governments in most of these countries have failed to enhance security in their states. On the other hand, countries lambasted for having failed the democratic test such as Cuba and swathes of nations in the Arab world, never known to hold elections to choose leaders, are relatively calm with very low levels of crime. Different stories and experiences of popular culture, with the backup from various academic and non academic sources will be analyzed to determine whether it is possible for a country to have stability and democracy at the same time. Democracy will undoubtedly cause tensions as the minorities cry foul over lack of opportunities. These tensions can be a major source of instability. Is it therefore possible to have both stability and democracy if the minorities are unhappy? Popular culture can be broadly defined as the aggregate of cultural products such as music, art, literature, fashion, dance, television and film that is primarily consumed by the non-elite portion of the society (Crossman; Osborn 3). Non-elitist group of the society are mainly the downtrodden or the masses that does not control both the political as well as the economic power. These are the laborers, the middle class and the lower class of the society. According to Crossman, popular culture can be viewed from two dimensions. First, popular culture is a tool used by the elites to control the masses. This is because the elites tend to control media outlets and the culture itself. For

Appropriation and Important Postmodern Strategy

Appropriation and Important Postmodern Strategy Important shifts in visual strategies in the arts mark the historic cross-over from the Modern to the postmodern paradigm. While this holds equally true in music and literature, it is the evolution of such strategies in the visual arts that this essay concentrates on. While such demarcation cannot be pinned down to a specific year or date, it is possible to convincingly chart this shift via an examination of the working strategies of three important painters: Americans Andy Warhol and David Salle, and Australias Imants Tillers. Postmodern art, by definition, rejects strict genre confines and, unlike modern art, celebrates the mixing of forms and ideas. As a result of this rejection, postmodernism advertises the use of irony, parody, satire, humour and collage. The use of appropriation in art is a useful strategy for commenting on or criticising aspects of life by recontextualising an image or object of already determined meaning. Giving new meaning to, or building upon the meaning of, an existing idea by redefining its context is an effective tool that alters or interferes with the viewers original association with an object or idea. This being immediately recognisable as a postmodern approach due to its embrace of contradiction, diversity and the unconventional. This is important as the message translates easily, giving meaning to a modern day audience. David Salles Tragedy, 1995, is a diptych. The right-hand panel is performed in grisaille, a technique predominantly used to render figures from one base colour or monotones, greatly accentuating the mood. In this panel are two figures, a smirking female, obliquely behind the main male figure who sits with hands on knees with the face distorted into a grotesque parody of despair. The left panels apparent pastiche is backgrounded by what appears to be a domestic scene derived from a 1950s advertisement, possibly a direct reference to Richard Hamiltons landmark artwork Just what is it that makes todays homes so different, so appealing? (1956), a work widely considered as a seminal precursor to Pop art. There is also a possible death motif in reference to the Cold War and the anxiety of the Atomic age of the post-WW2 West. In the centre is a black and white photograph of a bomb blast, surrounded by lemons, with a black glove at the top right corner. The explosion could also be representational of death, as well as the black glove being a traditional mourning trope, these funerary motifs all relating back to the tragic tone of the artwork, and the mans expression. Salles work is more about juxtaposition which he uses as a strategy to destabilise the ways in which we traditionally see, and at the same time reconfigure traditional visual narrative. He leans heavily on a simple strategy of montaging images of the banal and everyday. The effect is jarring and visually disturbing. In this, we can see his indebtedness to the better aspects of Pop like Warhol and James Rosenquist. Salle also created another diptych work entitled Comedy (1995) using the same layout, but mirrored with opposite facial expressions on the figures; as the man with an exaggerated frown in Tragedy now smiles in Comedy. The left panel of Comedy is also rendered in grisaille. In the right panel, an advertisement for a bedroom suite is set on its side and like the artists early works is collaged with additional imagery: a black and white photograph of a headless female fashion mannequin, enclosed by a garland of butterflies, and below a theatrically ruffled harlequin collar.   The paired titles may refer directly to Salles set and costume designs for ballet and theatre, as well as his endeavour into directing the 1995 feature film Search and Destroy. The tropes of the frilled glove and harlequin collar in Salles work of the early nineties hints to his involvement with the performing arts. A cinematic feel can also be identified in Salles juxtapositions of scenes that conjure a cinematic impression in which components are arranged to produce an alternative meaning that is not, indeed cannot, be seen in the singular images alone. The fact that the images of the man in the foreground are reversed when comparing Comedy and Tragedy also gives the viewer an ironic configuration of the Janus, the tragic and comic faces are referenced, via each other, into a singular idea. The God Janus was the protector of gates and doors, beginnings and endings and dates to Roman times. But beyond the traditional trope of the Janus, is the fact that he is two-faced. It may be of some interest to note that, before making it big as an artist Salle worked for a short time in the late 1970s as a paste-up artist for  Stag magazine, a pornographic publication. It is interesting to note that highly sexualised and fetish images making a regular appearance in his works of the 1980s. In  Tragedy  the main figure is haloed by a biomorphic shape, at once visceral and phallic. If this motif is indeed phallic, along with the bomb blast possibly symbolising a premature explosion, Tragedy may well portray a failure of male potency. Taking this reading,  Comedy must surely read as the opposite: the main male figure beams, proud and confident as opposite a bio-morphically enclosed female mannequin in a flowing gown stands without a head. The fact the female mannequin is headless is also interesting, being without identity, the female strictly objectified. The porn aesthetic is genuinely interesting though. While porn does not read compositionally the same as any other figurative traditions, porns narratives run to succinct, highly predictable paradigms. Pasting-up, now a dead skill as all such work is now done on a computer, was physically very much like a collage. Pasting-up is a compositional exercise where images and/or text are literally separate physical items pasted into position on a board for photo reproduction prior to final printing. So we could argue that some of Salles visual sensibility the recurring figures and images, the outlines of figures and objects cast over earlier images and grounds could have derived from his work for a porn publication. Salle was raised on the mythology of the Abstract Expressionists. Accordingly, the scale of his work is New York School-size; his 1995 diptych Tragedy is over 3.5 metres in length. Salle also defers to the Abstract Expressionist myth of all-over composition, the famous domain of Jackson Pollock. But rather than the frenetic, energetic marks of Pollocks famous Poured Period, Salle crams his canvasses full of eclectic figures and objects, often dissimilar and jarring, often seemingly disconnected and layered. It is an ironic homage to the macho painters of the New York School. Salle is widely considered one of the early blatantly postmodern painters by virtue of his subversion of the recognisable, and by distorting the familiar via awkward juxtapositions and unlikely compositional decisions. He drew from such widely artistic traditions as Minimalism, Abstract Expressionism, Pop Art, Realism and Cubism as well as images from popular culture. Although much of his work seems highly symbolic, Salles paintings seem not to contain a specific message, but rather leave space for the viewer to interact, to read into, the work. It is this interaction that brings the work to meaningful completion. This active engagement of the viewer is also a prime postmodern strategy. Imant Tillers use of quotation and appropriation has seen him classified as one of the early postmodern painters. His approach has a clearly personal element, despite appropriating imagery from both unknown and famous artists alike. Tillers 1985 work The Nine Shots is a an abstract figure who appears to be laying sprawled on his back, with nine target shapes all about him. Instantly, one can see the direct influence of Indigenous art influence on this piece. Tillers notably recontextualises the circular Indigenous motif for camp site or resting place to represent bullet holes. The main Aboriginal image Tillers has appropriated in The Nine Shots was Michael Nelson Tjagamarras Five dreamings, 1982. This appropriation lead to some considerable controversy, with allegations that appropriating Aboriginal imagery without permission impinged upon the moral privileges of the artist. The offence being exacerbated by the indissolubility of Aboriginal art from its environment. Tillers seemingly questioned identity established by and arising from locality by displaying appropriated cultural imagery with other images from different contexts. Over the next decade Tillers relationship with aboriginal art developed, even to the point of gaining a personal friendship with Tjagamarra whose work he incorporated without permission, the two even collaborating together in Nature Speaks: Y (Possum Dreaming) in 2001 using Aboriginal Walibri motifs. Walibri icons subsequently appearing as common elements in Tillers later work as a result. Tillers appropriation of aboriginal signs seems now to be more an appreciation of their artistic power. Although there has been no change in Tillers practice of appropriating Aboriginal art in his own work without permission, it could be deduced that the moral dilemma surrounding the re-using of sacred Aboriginal artworks has become less controversial, its treatment becoming more alike non-aboriginal art. While appropriating, building upon, borrowing from and being influenced by others art is now a mainstay of postmodern art, it is never going to be without hazard as art is not confined to particular types of objects. Aboriginal art it is a device of selfdom, a title deed to the land, a cypher of ancestral presence. It is the situation that Aboriginal law reserves rights to produce these sacred works to a limited group of artists and the infraction of these rights in the unauthorised borrowing of such art can be seen as a type of sacrilege that affects the foundation of the artists society. While widely recognised as the chief proponent of the Pop idiom, specific early works by Andy Warhol can retrospectively demonstrate the decline of the Modernist period. Warhols rejection of the machismo of the New York School is a classic Oedipal strategy. The best of the Abstract Expressionists had traded heavily on the supposed Jungian content of their work, whereby meaning was derived from the actual physical laying down of paint on canvas. Most notable of these, of course, was Jackson Pollock who was on the record in interview touting his Jungian pedigree. By implication also, this Jungian ideal cashed out on the implicit value of originality. To witness the extent to which adoration of the authentic mark of the artist extended, one only need examine the huge, stark calligraphic works of Franz Klein. But Warhol was notable in his total rejection of these ideas. His foppish, effeminate persona stood starkly at odds with the Abstract Expressionists who, we must remember, were still practising in the years of Warhols emergence in the early 1960s. In place of the Abstract Expressionists tortured surfaces were Warhols radically underworked monochrome renditions of newspaper advertisements and newspaper headlines as in  $199 Television, 1961. Warhols Campbells soup can, along with images of CocaCola bottles and Marilyn Monroe became the Pop Art movements representing motifs. The soup can being a satirical comment on Americas consumerism. By using the familiar image of Marilyn Monroes face he has turned it purely into an icon of pop culture, and no longer a person with depth and character. Her depiction is now just a shallow symbol of fame and beauty. Warhols signature use of the silkscreen completed his rejection of the New York style of painting of the late 1940s and 1950s. The silkscreen stood as a reproducible artwork, and the mechanic nature of this production put the artists hand at one remove from the finished product, especially given Warhol employed assistants to make the actual work while he stood as supervisor, and oversaw production.   In 1964 Warhol was one of ten artists commissioned to produce work for the World Trade Fair to be held in New York. Warhols contribution, Most Wanted Men, 1964 featured silkscreen portraits taken from FBI mugshots. This mural-sized work was installed on the outside wall of the Circarama, a one hundred foot circular cinema in which a 360-degree view of New York was projected. Within days of its installation, however, the Circaramas architect, Philip Johnson, had asked Warhol to remove Most Wanted Men, saying the New York State governor thought it would offend the many Italians among his constituents, given all the men depicted were Italian. Given twenty-four hours to replace or remove the work, Warhol had his assistants scale ladders and cover the portraits with industrial silver paint. The strategy is intriguing. Beginning with the idea of appropriating photographs, photo-silkscreening them to find the appropriate scale, and then, after the order that it be removed, Warhol chooses not to replace the work, but complete it with the metaphoric mirroring of the silver paint-out of the original image.   In real terms then, the interference or censoring offered by the Trade Fair organisers and associated politicians, did not necessarily result in a failure of this work. In the same way that many postmodern artists position their viewers to interact with a work in order to complete it, or find meaning, so Warhol played with the critical interference he was offered in a way that served the work and, perhaps more importantly, appended Most Wanted Men with a complex narrative that sited the artist as the  enfant terrible or provocateur who, in completing the work with a crude, industrial silver skin, metaphorically throws an unacknowledged and (given the ambiguity of its title, homoerotic) Narcissistic impulse back in the faces of the authorities. So whether the artists intent is purely representing a personal side of themselves to an audience, or to provoke controversy and questioning from the public, the use of appropriation is a useful strategy of postmodernity as it requires the participation of audience thought to make a work complete. This would seem very unconventional to Modern art, but thats what makes appropriation or recontextualization such a powerful postmodern tool. Salles personal love of the theatrical, Tillers questioning of sacred aboriginal art or Warhols parodic use of popular and commercial products; As can be seen from these well known artists and artworks of the postmodern era, building upon or giving new meaning to an image or object is a very efficient way of producing art with a message behind it.

My Role Model :: essays research papers

My Role Model In my life I have had very few role models. They have been mostly famous people I see on TV like Michael Jordan, but what young man hasn't wanted to seemingly fly through the sky and slam dunk a basketball? But as you grow older and mature you soon realize that more than just famous people can be role models to you. To me one of my role models is my friend Nick. Nick and I are a lot alike. We both grew up without a father and had a very supportive mothers who love us very much. Nick is three years older than me and we have been friends for about two years. To begin to understand why I look up to Nick you will first have to learn about his past and where he is now. Like I said Nick grew up in a single parent home where the dad was gone. He went to school like everyone else. Every week he went to church on Wednesday and Sunday. His mom struggled to support him by working several jobs, although she was there when he needed her his relationship with her was strained. Through high school Nick played sports and hung out with a variety of people. Some good, some not so good. Eventually he fell victim to the so called "party crowd". He started drinking, doing drugs, and selling drugs. He just didn't care what others thought. All the while he was doing this he continued to go to church and pretend everything was fine. Eventually Nick graduated and moved on to college where things would get worse. His first year of college all he did was party. It got so bad that he was out five nights a week drinking. After his grades started to suffer he realized he had a problem. All this while he was still going to church. Church is eventually where he turned to find help. After kicking his bad habits Nick decided to help others who might have problems like his. Nick decided the best way to help others was to get involved in as an adult leader in the youth ministries program. He has really shown me what is like to grow up and take responsibilities. The reason I most look up to him is because he has turned away from all that pressure the world puts on people to be popular and is doing something with his life.

Balance scorecard Essay

Wegmans Food Markets utilized an equalization scorecard to develop their solid business. An adjusted scorecard is intended to decipher the general mission for an organization. The scorecard investigation endeavors to quantify and give input to associations with a specific end goal to help in executing systems and targets. It characterizes the objectives and target organizations vision and SWOTT examination. Wegmans Food Market likewise utilizes the offset scorecard to enhance various interior capacities inside their organization. Financial Perspective The money related point of view reports the inquiry of how shareholders see the firm budgetary objectives. The particular objectives rely on upon the organization’s life cycle. Life cycle is cases of the organization harvest stage, development stage and supports stage. Wegmans Food Market gathers $7 billion –a-year, with 85 grocery stores in Pennsylvania, New York, four in the East Coast states. All Wegmans benefits are furrowed in the organization and imparted to their representative. â€Å"Executives say the company is also  able to invest in its employees and focus on steady, strategic growth because Wegmans are not publicly traded† (Wegmans 2014). The company offers a wide variety of products and services. Wegmans Food has 70,000 products compared to average supermarkets. Wegmans stores offer more customer convenience services than any other supermarket chain. Employee Perspective There are numerous points of interest to being a representative at Wegmans. Wegmans offers adaptable planning, focused and extensive profits bundle, and vocation improvement. Wegmans administration put time and vitality into creating associations with its laborers. For instance, both HR administrators and organization initiative make incessant store visits to converse with its workers about their worries and impart best practices. Since Wegmans genuinely thinks about the workers, the organization is focused on giving remarkable profits to both full-time and low maintenance representatives. Wegmans Food Supermarkets was voted twice as the Best Company to Work For, in the Fortune Magazine 2005 and 2013. â€Å"Wegmans has awarded $95 million in scholarships to 30,000 employees since the company inaugurated the Wegmans Scholarship Program in 1984† (Wegmans 2014). Only 4,000 employees have active scholarships each year. The company pays their employees a competitive wage and offers colleges reimburse tuition. The people Wegmans hire, loves their jobs. Employee Turnover Worker turnover is to the quantity of employees who quit an association and supplanted by new representatives. Worker turnover is measured as a rate which is called, Turnover Rate. The staple business has a high rate of specialist turnover. Various people find their first occupation in a business while in auxiliary school and don’t stay with it for long. Disillusionment with low pay and uninteresting work. Wegmans strives to enable its workers, providing for employees with higher wages and a greater number of chances for prizes than most supermarkets, as indicated by Williams’ book. Wegman’s has a turnover rate of only 7 percent, with 20 percent of representatives staying for a long time or more moreover expect a far reaching part in the anomalous condition of agent turnover in the business. The company use employment offering and a packed workweek furthermore offer working from home for a few workers. Eventually, Wegmans  made an environment that shows representatives they matter. The organization proverb is â€Å"Representatives first, Clients second† is focused around the conviction that when representatives feel administered to, they will thusly show sympathy toward the clients they serve. Customer Perspective â€Å"Customer† is a standout amongst the trickiest viewpoint of the Balanced Scorecard structure. One needs to clearly recognize; who is the â€Å"customer† in customer viewpoints, How to come up with purposes for customer perspectives, How to not confuse customer objectives and desired business products. In 2013, Wegmans got more than 4,000 solicitations from individuals asking the organization to open a store in their group. An alternate 7,000 client kept in touch with say the extent to which they like shopping at Wegmans, on the grounds that they like the items and administrations offered or admire the way Wegmans workers treat them. Wegmans likewise accept that they can accomplish the customer’s objective just in the event that they satisfy the needs of our own kin. â€Å"To our customers and our people we pledge continuous improvement, and we make the commitment†: â€Å"Every Day You Get Our Best† (Wegmans 2013). Wegmans Value and Culture Wegmans share a common set of values-â€Å"Who We Are.† â€Å"Wegmans believes in† (Wegmans2013). Caring We care about the well-being and success of every person. High Standards High standards are a way of life. We pursue excellence in everything we do. Making A Difference We make a difference in every community we serve. Respect We respect and listen to our people. Empowerment We empower our people to make decisions that improve their work and benefit our customers and our company. Internal Operation The Internal Process Perspective concentrates on all the exercises and key procedures needed in place for the organization to exceed expectations at giving the worth expected by the clients. Inner Processes are lead pointers  where administration mediation is conceivable to influence client and monetary results. Internal processes can be grouped into: Operations Management – refining asset utilization, supply chain management, etc Customer Management – increasing and deepening relations, innovation (by new products and services Regulatory & Social – establishing moral relations with the external stakeholders Conclusion Wegmans Food is course before all its opponents because of the total experience they offers clients inside one shopping journey. Helpful people work there. That is on a very basic level the inspiration driving why customers fundamental hold backtracking. . This successful organization is known to be the one of the best organizations to do well. This paper is intended to inform pursuer with the idea of what makes a difference for a fruitful organization. Reference Wegmans Food Markets SWOT Analysis. (2013). Wegmans Food Markets, Inc. SWOT Analysis, 1-6. Wegmans Food Markets, Inc. History. History of Wegmans Food Markets, Inc. â€Å"Funding Universe†. N.P., n.d. Web. 04 Dec. 2012 www.theclci.com/products_pmms-bsc03.htm

Pantomime Essays - Pantomime, 19th-century Theatre, Circus Clown

Pantomime Essays - Pantomime, 19th-century Theatre, Circus Clown Pantomime Pantomime This paper is about pantomime, about its origin, its people, how it has evolved, and how wonderful it is. Pantomime is a dramatic performance in which a story is told or a theme developed through expressive bodily or facial movement. The origin of pantomime can be traced back to classical farce and the Italian Commedia Dellarte. Not all pantomime is silent. The completely silent performance of pantomime was invented in Rome. Pantomime is sometimes used to worship. Mime is a short way of saying pantomime and also means someone who performs pantomime. A mime, if performing on the streets, will have a hat that is passed around for spectators to put money in. When doing pantomime, it should be noted that the imaginative performance skills are illusion and illustration. Also, you should cultivate an understanding of the role that the body plays in suggesting an idea, an impression, a sensation, or a character. Pantomime can be done solo, or in a group of any size. Before performing, a mime must do warm-up and relaxation exercises. Miming takes mental and physical strength. Perfect coordination of all parts of the body is essential for expressive movement and graceful poise in pantomime. A good mime must be very flexible. You must be fluid at changing posture to create a character. Facial expression changes everything while performing pantomime. You must be very relaxed when doing pantomime. People speak different languages, but most gestures mean the same thing. Animals, insects especially, have probably done pantomime before humans were even alive. For example, bees do pantomime when telling others where nectar is, and peacocks use pantomime to impress a mate. Prehistoric man was next, after animals, to do pantomime. Prehistoric men would do pantomime to try to influence nature to let them get a kill while hunting. Before language, prehistoric men told about a hunt with pantomime. Prehistoric men would use pantomime to tell the history of the tribe. A clown named Grock became a very successful mime. He started as an acrobatic clown at a very young age. Grock became famous because he succeeded in the circus and in the music hall. After years of successfully performing in circuses, he tried his clown routine in a theater in Berlin. Grock began to move away from broad comedy in the Grimaldi tradition, and towards Debureus type of performance. In his first performance in a theater, the audience did not respond. Grock realized that the type of performance required for the theater is different than that required by the circus. Grock began to use a clown as a pantomime character whose actions comment on life. Grock went on to become one of the greatest performers of the variety stage. Grock used music to portray mans struggle with fate, just like Beethoven, but in a different way. Before Grock would play violin, he would throw the bow up in the air and try to catch it, but miss. Then he would retreat behind a screen to practice and the audience could see the bow flying above the screen. He returned to face the audience and missed again. He became so flustered that he threw the bow in the air and caught it without even knowing it! When Grock sat down on the piano bench to play piano and found that it was too far from the piano, he would struggle to push the piano closer to the bench! Like all good comedy, this reflected mans struggle to tame nature. The circus was saved from too much clown tradition in the 1940s by a man named Emmett Kelly. The costumes were getting too elaborate. The usual clown costume descended from the vari-colored costume of the Roman mimes. Originally, it was intended to symbolize rags, like the clown was an impractical guy who didnt get along in the real world. A long evolutionary process ended up with vari-colored, but elaborate costumes. The costumes reached some sort of peak when the Harlequin costumes of the English pantomime had as many as fifty-thousand sequins on them. Emmett Kelly brought back the original idea and wore a tramps costume of actual rags. The usual clown make-up is a bright colored pattern which serves as a trademark for each clown. Kelly wore make-up to match his

Free Essays on Comuter Programming

Computer Programmer Computer programmers held about 568,000 jobs in 1996. Programmers are employed in almost every industry but the largest amount is in the computer and data processing industry that includes companies that write and sell software. Allot of programmers can also be found working for companies that provide engineering and management services, manufacturers of computer and office equipment, financial institutions, insurance carriers, educational institutions, and government agencies. A growing number of computer programmers are employed on a temporary, a contract basis, or work as independent workers because allot of companies demand expertise with newer programming languages or more specialized areas of application. Rather than hiring programmers as permanent employees and then laying them off after a job is completed, employers can contract with temporary help agencies, consulting firms, or directly with programmers themselves. A marketing company may only need the services of several pr ogrammers to write and debug the software necessary to get a new database management system running. This practice also enables companies to bring in people with a specific set of skills. Bringing in an independent contractor with a certain level of experience in a new or advanced programming language enables an establishment to complete a particular job without having to retrain their workers. Such jobs may last anywhere from several weeks to a year or longer. There were 20,000 self-employed computer programmers in 1996 and this number is expected to increase. Programmers usually work in offices. Although they usually work about 40 hours a week, programmers may work longer hours or weekends in order to meet deadlines or fix critical problems that occur during off hours. Programmers can access a system directly, but from remote locations, to make corrections or fix problems. Like other workers that spend a long time in front of a com... Free Essays on Comuter Programming Free Essays on Comuter Programming Computer Programmer Computer programmers held about 568,000 jobs in 1996. Programmers are employed in almost every industry but the largest amount is in the computer and data processing industry that includes companies that write and sell software. Allot of programmers can also be found working for companies that provide engineering and management services, manufacturers of computer and office equipment, financial institutions, insurance carriers, educational institutions, and government agencies. A growing number of computer programmers are employed on a temporary, a contract basis, or work as independent workers because allot of companies demand expertise with newer programming languages or more specialized areas of application. Rather than hiring programmers as permanent employees and then laying them off after a job is completed, employers can contract with temporary help agencies, consulting firms, or directly with programmers themselves. A marketing company may only need the services of several pr ogrammers to write and debug the software necessary to get a new database management system running. This practice also enables companies to bring in people with a specific set of skills. Bringing in an independent contractor with a certain level of experience in a new or advanced programming language enables an establishment to complete a particular job without having to retrain their workers. Such jobs may last anywhere from several weeks to a year or longer. There were 20,000 self-employed computer programmers in 1996 and this number is expected to increase. Programmers usually work in offices. Although they usually work about 40 hours a week, programmers may work longer hours or weekends in order to meet deadlines or fix critical problems that occur during off hours. Programmers can access a system directly, but from remote locations, to make corrections or fix problems. Like other workers that spend a long time in front of a com...

Emergence and Development of Stem Cell Research Paper

Emergence and Development of Stem Cell - Research Paper Example Two main sources of stem cells include embryos during the early phase of embryonic development and adult stem cells. Interestingly, opposition to stem cell research is not uniform for embryonic and adult stem cells. Most of the regulations across the world are supportive of adult stem cell research but varies hugely for embryonic stem cell research. For instance, in the United States, stem cell research on studies proposing to use animal sources of adult stem cells, embryonic stem cells or embryonic germ cell lines do not have any restrictions and are federally funded, unlike human embryonic stem cell (hESC) research (Downing, 2003). 3.1. Emergence and development of stem cell research: In the US, many Christian groups protested President Bush’s initial decision regarding research on human embryonic stem cells, which resulted in forbidding further research on research. Though this consoled the priests and other religious figures in the US, this decision also received much oppo sition from other religious groups within the US and other parts of the world. Although religious groups expressed satisfaction over the President’s decision to withdraw support for research on hESCs, they also detested manipulation of existing stem cells for research purposes (Petersen, 2003). Research ethics concerned with ESCs are mostly about the method of deriving healthy human embryos and their moral status during early stages that carry different views in different religions (McLaren 2007). These differences have been the reasons for most of the ethical debate about ESC research. 3.2. Restrictions and limitations on stem cell research: After President Bush passed the bill on hESC research in 2001, funding restrictions were also imposed on this aspect as part of his campaign promise made to the citizens of the US that their money would not be used for stem cell research purposes (Stolberg, 2001). As a reaction to this, states like California, Connecticut, Illinois, Iowa , Maryland, Massachusetts, New Jersey and New York enacted independent funding systems (Frost & Sullivan, 2008). Regulations imposed on hESCs and adult stem cells are different in different countries. The policies on hESC research in the United States are more liberal, like that of Germany, Spain, France, and Canada; but the policies in the United Kingdom, China, Japan, and Israel are even more liberal than that of the United States (Herring, 2006). Evidence of the amount of research indicates that adult stem cell trials have been more successful in most of the countries that encourage and support stem cell research. Outcomes of these researchers on adult stem cells have been applied to treat many diseases, birth defects, cancers, severe heart-related issues etc (Herring, 2006). This evidence only indicates the extent of advancement in adult stem cell research and application in various countries across the world.

Business strategy Essay Example | Topics and Well Written Essays - 750 words - 2

Business strategy - Essay Example Initially, Microsoft used a functional structure in which the workforce would be categorized into departments that suit individual professional specialization. As the company grew, the functional structure could no longer apply. In the current divisional structure, the company has diverse departments with each unit tasked with handling specific lines of operations. Corporate culture includes the shared beliefs, ideas, values, traditions and behavior patterns that give an entity a unique identity. Microsoft Corporation was founded on values and principles held dearly by its pioneer, Bill Gates. Gates believed that starting up a computer company that would enlighten the world and avail technology to everyone was a noble idea. Currently, the company subscribes to market culture in which immense focus is placed on customers. The company seeks to efficiently and diligently carry out its tasks to meet the demands of its global customer base (King and Lawley, 98). One of the major reasons Microsoft has grown steadily in the information technology industry is the marketing strategies it has employed over the years. The company has utilized platforms such as the internet, retail outlets and other resellers to meet the targeted global market. Microsoft also has a highly experienced legal team; an aspect that has worked to its advantage. For example, the Enterprise Agreement Direct Advisors (EDA) is one of those that have significantly improved Microsoft’s marketing outcomes. Consequently, the stable financial situation at Microsoft is the cornerstone of its developmental process. Recently, the company announced revenue of over USD26 billion. There are periods when these figures shoot up to USD70 billion. It also prioritizes on its investments, and this has rightfully earned the company huge revenues. The nature of competition evident in the IT industry requires constant research and