Tuesday, December 31, 2019

Analysis Of The Poem Kachchh - 1514 Words

Kachchh is visually one of the most stunning districts of India. The landscape continuously surprises the human eye; in that there is something akin to timelessness of great art about the landscape of Kachchh. A line of a Kachchhi poem reflects Kachchh - dhingi dhara, dhinga dhor, dhingi boli, dhinga bol- meaning: This earth is firm, these animals are tough, this speech is strong, and this language is powerful. Kachchh has been a gateway to Sindh in the west and to Gujarat to the east. Kachchh harbours a gateway to the mysterious Indus Valley Civilization as Dholavira is in Kachchh. If Bhuj town is a gateway to the military past of the region, then Kachchh itself is a gateway to the oceans and the world beyond them through its maritime†¦show more content†¦The cities of Kachchh, during the historical period and after, are important identity elements of the region as they embody vital aspects of Kachchhiyaat (Kachchhness). There are buildings of royal past of the place as well as temples and secular buildings in the towns of Kachchh. Today, more than 30 per cent of the 1.5 million population of Kachchh in an area of 45,652 square kilometers is urban. Bhuj city is the divadandi (light house) of Kachchh, a gateway to the urban past and present of Kachchh. The princely past of Kachchh and its physical isolation has created a symphony of arts and crafts traditions. Some of these are living design and crafts traditions especially in the Kachchhi vernacular architecture; in everyday object designing; and famously in dress. The relative physical isolation of Kachchh has always been pointed out while discussing its arts and that is true but its openness to the world outside is also clear in Kachchhi design and decorative art. The temples of Kerakot and Kotai show a beautiful fusion of the local Kachchhi traditions with that of the Maha-Gurjar style, prevalent at the time of their construction in northern Gujarat and southern Rajasthan. The earliest temple in Kachchh is that of Shiva at Puan Ra’no Gadh. The famous temple at Bhadreshwar (the ancient Bhadrawati) was built in 13th century AD. The princely palace and its construction were important to

Monday, December 23, 2019

What I Thought Was A Curse - 834 Words

For some people, perspective, responsibility, and perseverance are things that are gained over time, for me it came at an early age. What I thought was a curse as a young child, to be forced to grow up more quickly than any kid ever should, was actually a blessing in disguise. When I was six years old my mother got arrested, for the first time, and then again when I was seven and once more when I was nine or ten. My father had been out of our life for about 4 years at this point, my mother had left him when I was three after countless years of abuse. As I watched my mother get carted off to jail the first time, I was scared and confused but that only lasted for a few moments, my fear was interrupted by the tears of my younger brother and sister who were watching out the window even more scared and confused than I was. Fear quickly turned into responsibility, I had to gain perspective for the sake of my brother, my sister and myself. I had to persevere at a point in my life where I sh ouldn t even have known what that meant. All of this, my childhood, my struggles, the struggles of my parents, and my ability to ensure that I, along with my siblings, came out on the other side of this, made me the man I am today. Today, I am a man who graduated from High School with honors. Today, I am a man who is set to become the first person in my family to graduate from college. Today, I am a man who is applying to Law School. Today, I am applying to Law School, not because I thinkShow MoreRelatedAnalysis Of The Poem Fairy Girl 974 Words   |  4 Pageseventually sell. June’s mother s favorite flower was a petal flower and the only place that had the petal flower was by the Witch s’ house. Once in awhile June and her mother would go out and try to see the flower without getting caught by the mean old Witch. While June and her mom went flower hunting her father would go out and try to sell the different types of flowers that they picked. One day, the mother was getting old and sadly died. June was only 15, but she had to keep finding new flowersRead MoreThe Uncanny Of Sleeping Beauty And Her Children1219 Words   |  5 Pagesmeaning to view the idea of what is uncanny, or heimlich versus unheimlich, bringing us two varying ideas: â€Å"Concealed, kept from sight, so that others do not get to know of or about it, withheld from others. To do something heimlich, i.e., behind someone’s back; to steal away heimlich; †¦In general we are reminded that the word ‘heimlich’ is not unambiguous, but belongs to two sets of ideas, which, without being contradictory, are yet very different: on the one hand it means what is familiar and agreeableRead MoreThe Story Of A Cottage968 Words   |  4 Pagesat and to see. June’s mother s favorite flower was a petal flower and the only place that had the petal flower was by the Witch s’ house. Once in awhile June and her mother would go out and try to see the flower without getting caught by the mean old Witch. While June and her mom went flower hunting her father would go out and try to sell the different types of flowers that they picked. One day, the mother was getting old and sadly died. June was only 15, but she had to keep finding new flowersRead MoreThe Witch By Sharan Newm How Myths Impacted The Life Of The People1187 Words   |  5 PagesThe main plot of The Witch in the Well by Sharan Newman was about how myths impacted the life of the people. However, interwoven in this plot was the role of women, and Catherine being different and breaking some of the barriers of the time, which contributed to my understanding of 12th century France as well as added to the knowledge that I had gained through this course. The Witch and the Well is placed in 12 century France and was about Catherine, the main character, and her Husband Edgar. ItRead MoreKnowledge : The Endeavor For An African American1541 Words   |  7 Pagesand â€Å"The Library Card† by Richard Wright. It is invariably true that knowledge is both a blessing and a curse, which is why both Douglass and Wright can relate to the inflicting role that knowledge plays in people’s lives. Knowledge is presented as a form of a blessing in both stories as both Douglass and Wright endure the chance to educate themselves, Knowledge is expressed as a form of a curse in both stories as both Douglass and Wright face the risk of encountering with the possible unbearableRead MoreMy Family Are Having A Wonderful Christmas Season !1022 Words   |  5 PagesHey there Gina, I hope you and your family are having a wonderful Christmas season! I was going though a bin of old photos a while ago and found some photos of your baptism, I thought I’d give them to you in case you didn’t get a copy, or if you did and they got lost or something. As for the book†¦ Well a few months ago I was looking at deals in the kindle store in the Christian section, and after reading the introduction chapter within the book, I was encouraged and impressed so I bought the kindleRead MoreAdams Curse by William Butler Yeats Essay933 Words   |  4 Pagesâ€Å"Adam’s Curse†Ã¢â‚¬ ¨William Butler Yeats †¨ William Yeats’ â€Å"Adam’s Curse† is a poem that addresses a profound truth of time. Any human accomplishment such as poetry, music, or physical beauty requires much labor and is appreciated by few. He says this through an emotional recollection of a conversation between himself, his lover and her friend. I believe the meaning of the work lays waiting like a net, waiting to catch the reader at surface level. The poem is simplistic in nature, which is quite atypicalRead MoreEssay about Andre Dubus The Curse997 Words   |  4 PagesAndre Dubus The Curse The Curse; by Andre Dubus is about Mitchell Hayes, a forty-nine year old bartender who is witness to a rape. The rape occurs right before closing when five bikers rape a young woman while holding Mitchell at bay. After the rape, Mitchell is distraught over his decision of not making a stronger attempt to help the girl. Police, family and friends try to comfort Mitchell by telling him he made the right decision. However, he continues to feel guilt and self-doubt overRead MoreHamiltons Curse Book Review1464 Words   |  6 PagesBook Review: Hamilton’s Curse: How Jefferson’s Arch Enemy Betrayed the American Revolution- and what it means for America Today What kind of country is the United States of America? Is it really the land of the free or are the Americans controlled by an imperial presidency? Is America peaceful and prosperous? Is it possible to identify the source of America’s economic problems? Some people have a clear picture of how things really are; while others are never able to see the entire scope ofRead MoreThe Battle of Gibeah and Micahs Idol667 Words   |  3 Pageshe takes is 1100 pieces of silver. An average yearly salary in Micah’s day was ten pieces of silver which can be found in verse 10, so he stole a small fortune. Micah’s mom gets very upset, as is her right, and she pronounces a curse on the person that had stolen the silver. When Micah learns of his mother’s curse, he gets worried and returns the silver. The Old Testament law required Micah to add 1/5 (Exodus 22) to what he had stolen, 220 pieces of silver, but he does not do this. It is not a reverential

Saturday, December 14, 2019

A Marxist Analysis of the Accra Mall Free Essays

3rd December, 2012. Marxist analysis of the Accra Mall Marxist describes the power struggle between different social classes in society. Marxism is further explained by certain concepts, such as ideology and hegemony, base and superstructure and reification. We will write a custom essay sample on A Marxist Analysis of the Accra Mall or any similar topic only for you Order Now Ideology is a set of ideas or viewpoints that one social class has of another which influences the way they behave towards each other while hegemony refers to the way people act based on the ideas or ideologies that they hold and act out regarding other classes. Base and superstructure refers to the system whereby the working class, which represents the majority of the people, is ruled by the few, the owners of the sources of production. Marxism in essence can be seen in all walks of life and in various parts of our society. The Accra mall in Greater Accra is one such place. The Accra Mall is more than just an avenue to shop. The Accra Mall is the place to see and be seen. It is strategically located at the very tip of the Spintex Road, at the Tetteh Quashie Roundabout, in close proximity to a number of hotels, high end residential apartments and corporate buildings. In essence the mall caters to a certain class of people; the affluent in the Ghanaian society. It contains about twenty or so shops with mostly overpriced goods. There is a food court located right in the middle of the shopping mall with a playground for children. The mall’s general ambience, of money, expensive food, high end clothing and a large parking lot, usually overcrowded with flashy and expensive cars gives one a good idea of what to expect in the mall. The air of spending is further heightened by the presence of the numerous automated teller machines (ATM) placed at one part the mall. The neighborhood and the mall in general gives a clear cut distinction of who they serve and who serves them- it caters for the rich and wealthy that are served by the working class or the poor. The large parking lot mentioned earlier, constantly has a greater ratio of flashy cars to a very small number of not so nice cars. Without a doubt, it is evident that the mall is frequented by the upper classmen, or those who can afford to drive them. The price tags does not encourage the lower class to frequent the place because the products or items sold at the mall are above the financial means of a person for instance, the price of a bottle of soda at Rhapsody’s, one of the restaurants is ludicrously expensive and hence caters to the high class or the middle class that can spend extravagantly. On the other hand a restaurant like Pizza Inn prices the goods somewhat moderately to cater to all the classes. Another case is of two supermarkets, Game and Shoprite. It is common to see people coming out Game with few items. In contrast, Shoprite prices their goods that most people could at least buy a cookie from their bakery or a little toy for their children or a plate of nicely decorated and somewhat tasty meals. The people in the mall fall into two categories, as society dictates; the proletariat and the bourgeoisie. The proletariat is made up of the janitors, the shop attendants, security guards and basically people who are not likely to spend in the mall. The other group, mainly made up of the business men and women, doctors and lawyers are mainly the customers; the proletariat. The shop attendants, the janitors and security guards depend on the purchasing and patronized services of the customers, in this case the bourgeoisie, to spend at the mall, so that they can earn money. The bourgeoisie are catered to by the proletariat at the mall. They serve them at the mall and are the people who work â€Å"behind the scenes† to make things the way they are for the bourgeoisie to enjoy. The proletariats on the other hand are employed by the bourgeoisie and depend on them for their livelihood. At the Accra Mall, there is a general reaction by the shop owners and the other people, based on the way people look. People are profiled into either whether they are of high class or a low class, in other words, the bourgeoisie and the proletariat. The society has a way of classifying people by the way they dress. If your clothes appear trendy or fashionable enough then you must be in the upper class. The proletariats on the other hand are looked down upon immediately because they are judged to be the lower class based on their dressing and are hence treated as potential shoplifters or people up to no good. Marxism permeates all areas of our society; healthcare, in education and in a number of other aspects of life. The Accra Mall is one such place. People of all sorts can be identified here, and there in lie the groups of the bourgeoisie and proletariat. There is a constant, somewhat passive struggle for power. While the bourgeoisie (the rich, upper class, wealthy customers) continue to revel in their spending and high end lifestyle, the proletariat (the janitors, the security guards and staff in general) work long hours to try to attain a respectful position in life, to become like the bourgeoisie. As long as the society continues to go on in this manner, Marxist theory of power struggle will continue to be relevant in explaining such conflict. How to cite A Marxist Analysis of the Accra Mall, Essay examples

Friday, December 6, 2019

Management Accounting Business Finance for Corporate

Question: Describe about the Management Accounting for Business Finance for Corporate. Answer: a) The production costing system is the process of assigning inventory costs and production costs based on the expenses that are used to buy or produce inventory. It is important for the company to use appropriate costing system in order to record all their information(Elliott and Elliott, 2008). Therefore, it is the process to track and analyze all the expenses that are incurred during the production and sale of the products. It helps the company to store and analyze cost information as well as providing significant information that helps to prepare future business plan. Product costing system helps to increase the efficiency of the business especially when variable costing assigns only the units of the product the variable costs associated with the creation (Elliott and Elliott, 2008). Without an appropriate [product costing system it would be difficult for the company to analyze the flow of cash and determining whether the ongoing project has been successfully accomplished or not. Th e manager of the company makes decisions on the basis of return on investments and the amount of profit the company can obtain from the sale of the product. The product costingsystem shows all the information that helps the manager to make decisions(Fifield and Power, 2011).The development of product refers to the manufacturing of new and innovative product. Product costing can be a valuable resource while designing a new product line as it allows the manufacturing department to evaluate costs associated with the development of the product AASB 102 inventories are equal to the IAS 2. The objective of the AASB is to describe the inventories accounting and applies to the reporting organizations that prepares financial statements in both non for profit and for profit sectors(Helbk, Lindest and McLellan, 2010). The conversion cost of inventories includes costs that are directly related to the production together with allocation of the production overheads are as follows: Direct labor used in the process of production Direct materials that directly enter into the process of production are converted into the finished goods(Hillier, 2010). Fixed overheads such as factory management costs or depreciation Variable overheads such as indirect labor and indirect materials Direct costing is referred to as specialized form of the cost analysis that particularly uses variable cost in order to make appropriate decisions. Direct costing does not includes fixed cost that are assumed to be associated with time periods in which the costs were incurred. It helps the management department to take short term decisions (Holton, 2012).The variables overheads are allocated to units based on the use of the production facilities. The unallocated variances, for an example idle plant should be recognized as expense in profit or loss in the incurred period. The preparation of the financial statements will help to determine and evaluate the financial position of the company(Moles, 2011). b) Cost of goods manufactured Direct Materials Amount ($) Beginning raw material inventory 25000 Purchase of raw material 120000 Raw material available 20000 Closing raw material inventory -24000 Raw materials transferred to production 141000 Direct labour 35700 Indirect labour cost 15000 Factory supplies 5000 Insurance 5000 Repair maintenance 2500 Land tax 2200 Total manufacturing costs 206400 Beginning work in progress 8000 Closing work in progress -7500 Cost of goods manufactured 206900 Cost of goods sold Amount ($) Cost of goods sold Beginning finished goods inventory 12500 Cost of goods manufactured 206900 finished goods inventory -13600 Cost of goods sold 205800 Cost of goods manufactured is referred to total expenses required for the production of products which includes variable and fixed costs that incurs during a specific period of time. It helps to determine the cost of goods sold in the income statement. Cost of goods sold is the direct costs that are associated with the production of the product sold by the company. The amounts include material cost used to manufacture product as well as direct labor used. The items that have been removed are depreciation, advertising expense, managers salary, travel and entertainment expense as because the costs are not associated with the production of goods. The goods of manufactured schedule include all the items that are used during the production process(Paramasivan and Subramanian, 2009). The preparation of the financial statements will help to determine and evaluate the financial position of the company. c) Template T accounts The production department requires investment and resources in order to manufacture products. The production department required raw materials, labour and financial investment. The increases in sale of product will help to increase the profitability of the company. The preparation of cost accounts will help to estimate and evaluate the total cost required for the production of the product. The company will be able to estimate its performance by analyzing the sales and cost of the production. Raw Materials Particulars Debit ($) Particulars Credit ($) Balance b/d 25000 Raw material used 121000 Raw material used 120000 Purchases Balance c/d 24000 Total 145000 Total 145000 Work in progress Particulars Debit ($) Particulars Credit ($) Balance b/d 8000 Expenses 500 Balance c/d 7500 8000 8000 Finished goods Particulars Debit ($) Particulars Credit ($) Balance b/d 12500 Production cost 1100 Balance c/d 13600 12500 12500 Accounts Payable Particulars Debit ($) Particulars Credit ($) Balance b/d 20000 Cash 2500 Balance c/d 22500 22500 22500 Cost of goods sold Particulars Debit ($) Particulars Credit ($) Beginning finished goods inventory 12500 Cost of goods manufactured 206900 Balance c/d 208000 finished goods inventory 13600 220500 220500 i) Manufacturing overhead Particulars Debit ($) Particulars Credit ($) Actual overhead 35700 Applied overhead 53550 Balance c/d 17850 Total 53550 Total 53550 ii) Indirect costs Particulars Debit ($) Particulars Credit ($) Administrative (Sales) salaries 24000 Advertising expense 12000 Travel and entertainment (sales) expense 14100 Balance c/d 50100 Total 50100 Total 50100 iii) Difference between over or under applied overhead is (applied overhead actual overhead), (53550-35700=17850). Therefore, it shows that the overhead is over applied. iv) Particulars Debit ($) Credit ($) Cash 17850 Applied overhead 17850 d) A under applied or over applied manufacturing overhead expenses is referred to as the difference between the production overhead cost that is applied on the work in progress and the production overhead cost that is incurred during a period of time. Therefore, the application of over applied or under applied can be determined if the production manufacturing cost that is applied to the work in process is more than production overhead cost incurred actually during a period(Shapiro, 2006). The difference between the estimation is known as the over applied production overhead. If the production overhead cost that is applied to the work in progress is less than production overhead cost incurred actually during a period. Therefore, the differences between them is known as the under applied production overhead. The company should focus on strategies in order to deal with under or over applied overhead. The decision is based on many factors that should be considered while estimating the overh ead such as expected time length in order to complete the process of manufacturing, anticipating the shared overhead costs and other factors that lead the organization to determine and analyze the amount of production overhead per unit(Smart, Megginson and Gitman, 2004). The most difficult part of manufacturing product and allocating the cost are uneven circumstances that may arise while operating the manufacturing process as well as affecting the overall development of the company. The accountants of the company charges the production overhead expenses to the inventories on the number of hours the machines uses in the process of production and estimating the rate. An appropriate allocation of the resources will help to deal with the situation of under applied or over applied of overhead. The company should focus on strategies in order to deal with under or over applied overhead(Spiceland, Sepe and Nelson, 2011). The production overhead includes all the expense of cost of goods sold that cannot be attributed to product being produced. The overhead expenses statement shows all the expenses that are incurred by a company during a specific period time. It includes variable costs, fixed costs, direct expenses and indirect expenses. The under applied and over applied of production overhead arises when the manufacturing overhead that is budgeted does not match with the actual manufacturing overhead. The main role of the managers is to control the cost of production as well as matching the set result with the actual result. An effective cost control system helps to manage all the operations of the organization as well as enhancing the performance of the company(Stittle and Wearing, 2008). The overheads can be controlled and the manufacturing department plays a significant role in the management of the cost that incurred during specific period of time. The management of costs and other expenses helps to determine and evaluate the efficiency level of a company. The man agement department is responsible to control and manage the cost of the company. Particulars Debit ($) Credit ($) Cash 17850 Applied overhead 17850 e) The standard costing system is a part of the cost accounting that assists the managers to manage all the costs of the organization incurred during a period of time. The standard costs are commonly associated with the production costs which include direct labor costs, manufacturing overhead, material costs of the company(Tripathi, 2008). It is a significant accounting tool that helps the accountants to evaluate the costs and minimizing the errors by suggesting appropriate acting and determining variance in the accounts(Wild, 2005). The managers and staff members of Seafarer Keyaksshould implement standard costing system within their organization in order to establish an efficient cost centers and assigning the responsibilities to different department within the organization that will help to increase the efficiency of the delegation of the authority(Wolf, 2008). The preparation of the cost accounts is very much important such as cost of goods and cost of goods manufactured in order to determine and evaluate the costs incurred by a company during a period of time. An effective standard costing system develops the reappraisals techniques and materials that lead to minimum unfavorable variances(Zopounidis, 2008). Therefore, the managers of the company will be able to determine the products that are not processing as per the projected plan. The procedures of the cost control can be simplified with the help of standard costing system within the departments and provides a wide platform to manage all the operations such as costs, direct expenses, indirect expenses and other costs. The financial plan of an organization depends on effective and efficient costing system as well as also helps in inventory evaluation, marginal costing and budgeting. The cost management shows the expenses incurred by a company during a period of time(Fifield and Power, 2011). The production process cost and other overhead expenses are also estimated with the help of production costing system. The overrate can be estimated of Seafarer Keyaks can be calculated on the basis of labor hours, raw materials, payroll, payment to the supplier etc. It can be managed with the help of standard costing system.The direct labour cost, direct material cost, other cost and their actual costs are compared to the set standards(Helbk, Lindest and McLellan, 2010). T he costing system enables to compare the actual cost with the set standards as well determining and analyzing the variances differences. The analysis of the variances differences will help the managers to determine and evaluate their weaknesses as well as improving their cost control system, cost management system and operational efficiencies. The inventory balances can also be analyzed and printing the report to evaluate the inventory during a period of time(Paramasivan and Subramanian, 2009). The preparation of financial statements helps an organization to analyze their financial performance during a specific period of time.Therefore, the managers of the company should implement standard costing system in order to estimate the cost incurred during a period of time and comparing the actual result with the set results. The management of operations and accounting process increases the cost effectiveness as well as implementing adequate system. The managers of Seafarer Kaykas should m anage their operations and cost with the help of standard costing system(Shapiro, 2006). It will also allow the managers to formulate the pricing and production policies and rules as well planning for future objectives, costs, budgets and production process. The inventory evaluation will become easier as well a managing all the expenses, liabilities and revenues. The preparation of the financial statements will help to determine and evaluate the financial position of the company. The production process of the company includes cost of materials, labour, salaries, factory expenses and other associated costs(Spiceland, Sepe and Nelson, 2011). The finance department plays a significant role in the management of funds and resources of the company. References Berk, J. and DeMarzo, P. (2007).Corporate finance. Boston: Pearson Addison Wesley. Elliott, B. and Elliott, J. (2008).Financial accounting and reporting. Harlow: Financial Times Prentice Hall. Fifield, S. and Power, D. (2011).Managerial finance. [Bradford, UK]: Emerald. Helbk, M., Lindest, S. and McLellan, B. (2010).Corporate finance. New York: McGraw-Hill. Hillier, D. (2010).Corporate finance. London: McGraw-Hill Higher Education. Holton, R. (2012).Global finance. Abingdon, Oxon: Routledge. Moles, P. (2011).Corporate finance. Hoboken, N.J.: Wiley. Paramasivan, C. and Subramanian, T. (2009).Financial management. New Delhi: New Age International (P) Ltd., Publishers. Shapiro, A. (2006).Multinational financial management. New York: J. Wiley Sons. Smart, S., Megginson, W. and Gitman, L. (2004).Corporate finance. Mason, Ohio: Thomson/South-Western. Spiceland, J., Sepe, J. and Nelson, M. (2011).Intermediate accounting. New York: McGraw-Hill Irwin. Stittle, J. and Wearing, B. (2008).Financial accounting. Los Angeles: SAGE Publications. Tripathi, M. (2008).Auditing and finance management. New Delhi: Navyug Publishers and Distributors. Wild, J. (2005).Financial accounting. Boston: McGraw-Hill/Irwin. Wolf, M. (2008).Fixing global finance. Baltimore, Md.: Johns Hopkins University Press. Zopounidis, C. (2008).Managerial finance. [Bradford, England]: Emerald.