Sunday, October 6, 2019

Avatar Essay Example | Topics and Well Written Essays - 750 words

Avatar - Essay Example It is a beautiful story set in the future and teaches people how to take care of resources and minerals while there is still time to do so. The film has been widely acclaimed by most of the world and is also one of the all time best sellers in the box office. Bill Gibron of Film Critic writes, â€Å"At first, Avatar is a bit disconcerting. The lush landscapes, the primeval forests bursting with alien life, the gorgeously lithe Na’vi and their graceful yet strong athletic movements — it’s impossible not to marvel at the creative process involved here.† The movie has taken almost two decades to get out there and has been regarded as wholesome with delicate touches by this particular critic. However, the script has several cheesy dialogues which are predictable and most people think that the silence and music in the movie is what really captivates the audience. The dialogues on the other hand could have been ignored. The performances are extremely solid and within the context. Gibron states that Saldana acted better than even Worthington or Lang in a very stunning manner indeed. On the other hand, another critic from Portland Media Centre writes that the movie was a painful treatise of racism where a white man tries to claim ownership over the last remains of the planet. It talks about acceptance of Jake into the Na’vi society as he wins over even their blood in the end by completely converting into a species of the other form, so that he may win over his lady love, Neytiri. In popular culture this was not accepted by a lot of people and it took over the impressive effects that the movie had to offer. This is because most people understood that one cannot simply give up on their identity in order to grasp another one and at the same time, it is not possible for someone to intrude into another’s society and take over what belongs to them. Thus, this critic has provided the audience with a very sharp take on the film by

Friday, October 4, 2019

(Social Injustice) The that racism is tolerated today why is one life Essay

(Social Injustice) The that racism is tolerated today why is one life worth more than another still today,why is ok for one man - Essay Example But what is racism? It is a belief that one`s race and beliefs are superior to another. The term ethnocentrism is also used which is a belief that a person`s group and sub culture is superior to that of another person. A racist is an individual who believes that people belonging to different races should be separated and should work in a joint environment. The 21st century has seen a lot of advancements in terms of technology, globalization and shared values and it is surprising to know that racism is still practiced all over world and human being have been unable to remove the act of racism from our society. Racism has existed throughout the history of human kind and it has taken a number of different forms. Racism is done on the basis of culture, language, skin color, gender as well as age and disability. The most famous case of racism has been seen in the western world where discrimination took place against the African-American as they were forced to do slavery on the basis of th eir skin color. They were believed to be an inferior race and were not given proper rights and opportunities. This kind of racism is still seen today but it has decreased by a large percentage due to laws and regulations. Gender discrimination is another common type of discrimination prevalent in all the countries. Women and other minorities are often excluded from important matters or decision as they are thought to be less capable and worthy as compared to their counterpart. In workplaces, women have to face a glass ceiling as they are not given proper opportunities for promotion as well as improvements and even paid less than men who are working at the same position and same level of expertise. Although there are laws and regulation for this type of discrimination as well but it is still seen today all around the world. Women living in eastern countries, especially have to face discrimination as their families think that their main responsibility is to take care of the children a nd family at home. As a result of this, they are given lesser chances and opportunities to grow (Anup; Home - Race, Racism and the Law). Racism has been prominent in workplaces and organizations. Workers are facing discrimination as they are not given employment opportunities only because of their skin color, religion or their language. Employees have to face prejudice, discrimination and other acts of stereotype. Prejudice is the tendency to view people with different qualities as being different. Prejudice results in discrimination and stereotyping. Stereotyping is an irrational belief associated with a particular group of people. It is the assumption that all individuals belonging to a particular group have similar characteristics. It also leads to the concept of diversity which is every way in which an individual differs. Managers in organization are working hard to remove discrimination and racism from their workplace and are encouraging people to adopt workplace diversity. Wor kplace diversity is defined as appreciating the differences in all the co-workers and working together in teams for the betterment of the organization as a whole. The benefits of workplace diversity include reduces costs in terms of absenteeism and turnover as well as better solutions for work related problems as a result of effective team work (Richard & Lane) There are a number of laws and regulations to counter racism in societies. The universal declaration of human rights includes Article 9 which gives

The tension rises and falls Essay Example for Free

The tension rises and falls Essay The Italian-American Carbone Family live in a poor and humble area, just over Brooklyn Bridge from Manhattan. Although American the Carbones still have their Italian values and live a Conservative Italian lifestyle. This play is in part about family values, and how two different cultures clash when Catherine and Rodolfo fall in love. But on a more perspective view, it is also about a tragic hero Eddie Carbone and his love for his step-daughter Catherine. This LOVE is not a father to daughter love but a husband to wife love, a love that is not meant to be there. A love to powerful for Eddie to give up. Eddie, the main character of this play is a longshoreman from a conservative background in Sicily. He lives with his wife Beatrice and their step-daughter Catherine. Where he came from there are very firm social and moral issues. The scene that I am going to study is when the Carbone family and their to guests from Sicily have just eaten their evening meal and are having a pleasant conversation at first, but underlying tensions soon begin to build up. The beginning of the scene originally suggests a happy family atmosphere, though we wonder if Eddie is over-protective of Catherine. But recently Beatrices cousins are coming to stay illegally in America over from Sicily. The two cousins arrive, Marco and Rodolfo. Marco simply speaks of the poverty back home and Rodolfo not a typical Italian by his appearance or personality talks about how he can sing and plans to buy a motorbike. Rodolfos singing of Paper Dolls delights Catherine, who obviously is attracted to him. But soon this relationship develops, much to the distress of Eddie who himself is in love with Catherine. He can not express or admit his love as keeps them repressed. The scene starts with a nice after dinner conversation but tension is beginning to build up. The argument starts when Eddie raises the point about submarines, slang name for illegal immigrants. I betcha theres plenty of surprises when those guys get back there, heh? He said this to provoke Rodolfo because he knows that Catherine has her eye on him and to bring up the issues of American values and how wearing a shawl doesnt mean that a girl is strict. But to Eddies disapproval the comment failed to offend Rodolfo.

Thursday, October 3, 2019

The Advantages And Disadvantages Of Traditional Absorption Costing And Activity Based Costing

The Advantages And Disadvantages Of Traditional Absorption Costing And Activity Based Costing The major distinguishing features of ABC compared with traditional costing system are that ABC systems assign costs to activity cost centres rather than departments. (Drury, 2008) Although traditional absorption techniques may apparently seem to less complicated or tedious as opposed to ABC, the report will show why, ABC is the best most accurate technique. The traditional technique used to determine which technique is better of the two will be absorbing indirect costs on a labour hour basis. Why does the company need either absorption costing or ABC? There are two main reasons why the company needs to employ either technique these include; To identify product costs for pricing and/or cost control purposes Its necessary for manufacturers to ascertain the cost of closing stock in order to measure and report profits to the shareholders, plus in the UK SSAP 9 IN 1975 has requires all companies to include manufacturing overheads in the cost of closing stock. (Drury, 2008) Differences between Traditional Absorption Costing and ABC There are three major differences between absorption costing and ABC: In traditional cost accounting it is assumed that cost objects consume resources whereas in ABC it is assumed that cost objects consume activities. Traditional cost accounting mostly utilizes volume related allocation bases while ABC uses drivers at various levels. Traditional cost accounting is structure-oriented whereas ABC is process-oriented. (Emblemsvag, 2008) This is further illustrated in the figure below (Emblemsvag, 2008) ABC brings detailed information from the processes up to assess costs and manage capacity on many levels whereas traditional cost accounting methods simply allocate costs, or capacity to be correct, down onto the cost objects without considering any cause and effect relations (Emblemsvag, 2008). Further differences include; (James D. Tarr, 2004) Traditional cost models apply resources to products in two ways. So called direct costs like material and direct labour are attributed directly to the product and other resources are arbitrarily allocated to the product, typically through the mechanism of direct labour hours, labour dollars or machine hours. Sales, marketing and administrative costs are not included in product costs. Activity Based Costing (ABC) does not change the way material and direct labour are attributed to manufactured products with the exception that direct labour loses its special place as a surrogate application method for overhead resources. Direct labour is considered another cost pool to be assigned to processes and products in a meaningful manner, no different than any other resource. The primary task of activity based costing is to break out indirect activities into meaningful pools which can then be assigned to processes in a manner which better reflects the way costs are actually incurred. The system must recognize that resources are consumed by processes or products in different proportions for each activity. With ABC, all costs reside in resources, which are such things as material, labour, space, equipment and services. Resources are consumed by activities which have no inherent cost. The cost associated with activities represents the amount of resource they consume per unit of activity. Resources and activities are then applied to cost objects, that is, the purpose for which the resource is consumed and the activity is performed. Each resource and activity has a unit of measure which defines the amount of the resource consumed or activity required by a unit of demand for it. Resources can be consumed by resources (e.g. office space resource is consumed by an employee resource), by activities (e.g. telephone resource is consumed by a customer service call activity) or by cost objects (e.g. material resource is consumed by a product cost object). Activities can be performed in support of another activity (e.g. invoice printing activity supports the billing activity) or in response to a cost object (e.g. purchase orders are issued to support the material acquisition process). A cost object can be a process or product and either an interim cost object or an end user (customer) cost object. For example, hiring personnel may be a cost object of Human Resources Department utilizing space, utility, telephone, supply and labour resources and performing advertising, calling, interviewing and orientation activities. That cost object may be a resource used by other departments to secure labour resource for their department. Building a network of resources, activities and cost objects defines the operational flow of the process or processes to be costed. Each resource and activity has a unit of measure which converts them at a unit of demand rate. If a cost model is to be useful and effective in determining process and product costs, it is imperative that the business process be identified and understood first. Only then can costs be attached to determine the cost of the defined process.  (James D. Tarr, 2004) Advantages and Disadvantages of Traditional absorption costing techniques Advantages: (College Accounting Coach, 2006) It recognizes the importance of fixed costs in production. This method is accepted by Inland Revenue as stock is not undervalued This method is always used to prepare financial accounts; When production remains constant but sales fluctuate absorption costing will show less fluctuation in net profit and Unlike marginal costing where fixed costs are agreed to change into variable cost, it is cost into the stock value hence distorting stock valuation. Disadvantages: Ignores the fact that different products make different demands on factory support services. (Drury, 2008) As absorption costing emphasized on total cost namely both variable and fixed, it is not so useful for management to use to make decision, planning and control. (College Accounting Coach, 2006) As the managers emphasis is on total cost, the cost volume profit relationship is ignored. The manager needs to use his intuition to make the decision. (College Accounting Coach, 2006) Lucey, lists the following Advantages and Disadvantages of Activity Based Costing (ABC) (Lucey, 2002) Advantages: More realistic product costs are provided especially in, industries where support overheads are a significant proportion of total costs. More overheads can be traced to the product. ABC is concerned with all activities so takes product costing beyond the traditional factory floor basis. It recognises activities which cause cost, not products and it is products which consume activities. Focuses attention on the real nature of cost behaviour and helps in reducing costs and identifying activities which do not add value to the product. ABC recognises the complexity and diversity of modern production by the use of multiple cost drivers, many of which are transaction based rather than based solely on production volume. ABC provides a reliable indication of long run variable product cost which is relevant to strategic making. ABC is flexible enough to trace costs to processes, customers, areas of managerial responsibility, as well as product costs. ABC provides useful financial measures (e.g. cost driver rates) and non-financial measures (e.g. transactions volume) Disadvantages: Even though ABC removes most the problems with traditional absorption techniques its faced with the following criticism The choice of cost drivers. It is a simplistic assumption that a chosen cost driver is an adequate summary measure of complex activities The assumption of a direct, linear relationship between the usage of a cost driver and the amount of overheads. Very few costs indeed are truly variable in this sense whether in the short or long term. The problem of common costs. It is often difficult to attribute costs to single activities; some costs support several activities. Tracing difficulties. It is not always apparent which product should carry the traced overhead. Complexity. A full ABC system having numerous cost pools and cost drivers is more complex and consequently more expensive to operate. (Lucey, 2002) Definitions: An allocation: where discrete items of cost can be allotted to cost centres An apportionment: this is where the cost has to be spread or shared over several cost centres Absorption rates: Is the rate determined in advance for all cost centres for allocating fixed costs and variable costs (together or separately) to the output, in an accounting period. Recommendation: I suggest that the company consider adopting the ABC technique as this is much more suitable way to monitor costs especially in a company in where direct costs are a declining proportion of total cost and support overheads are a major proportion of costs in this company and is therefore of considerable importance that these support overheads are traced to product costs in a more realistic manner.

Wednesday, October 2, 2019

Skinheads Essay examples -- Gang London Skinhead Gangs

When thinking about skinhead gangs in London, it is impossible not to conjure up images of shaved heads and heavy Doc Martin boots accompanying a particularly racist kind of violence with no respect for authority structures of the state. However, did these gangs begin with such a clear idea of their purpose? Were they aware that their daily activities would become a â€Å"subculture† along with the Mods and Rockers? In his essay titled â€Å"The Skinheads and the Magical Recovery of Community,† John Clarke argues that skinheadism is about the recovery of a community in working class neighborhoods where this feeling had been lost due to various changes in socio-economic conditions. He says that their feeling of exclusion â€Å"produced a return to an intensified ‘Us-Them’ consciousness† (Clarke, 99). Though the realization of this distinction plays a major part in the formation of any subculture, the Us-Them discourse turns out to be much more compli cated in the case of skinhead gangs, and the space that these groups occupy in relation to the outside world does not have such clear boundaries. Looking at three different representations of Skinhead culture: the novel A Clockwork Orange (1962) by Anthony Burgess, the non-fiction work The Paint House (1972) by the Collinwood gang, and the film Scum (1979) directed by Alan Clarke, the evolution of this space over time becomes clear. This change happens both in the way the gangs define and view themselves, as well as in the way mainstream society deals with the problem of violence in â€Å"Modern Youth† (Burgess, 41). Ironically, the skinhead style began as a way for these working class youths to feel dignified and was in direct opposition to the tendency of other young people, such as hippies, ... ...ys, â€Å"The people who read it will be these Marxist students and such who will contact us to join them in their fight against the establishment† (110). There is certainly an ambivalence about giving mainstream society literary access to the space the skinheads occupy. This is yet another way that the boundary between Us and Them gets breached. Perhaps the sheer violence, language, and overall controversial nature of these works are in themselves a kind of boundary maintenance, only letting in those who feel some affinity to their world. Works Cited Clarke, John. â€Å"The Skinheads & The Magical Recovery of Community.† In Resistance through Rituals. Ed. by Stuart Hall and Tony Jefferson. 99-105. London : Hutchinson, 1976. Doyle, Pat and others. The Paint House: Words from and East End Gang. Middlesex, Eng.: Penguin, 1972. Scum. Dir. Alan Clarke. G.T.O, 1979.

Comparing Metamorphoses in Adventures of Huckleberry Finn, Color Purple

The Characters' Metamorphoses in Adventures of Huckleberry Finn, Color Purple, and Catcher in the The main characters of The Adventures of Huckleberry Finn, The Color Purple, and The Catcher in the Rye begin their stories as lonely, confined, and dependent people battling with their own thoughts versus societal pressures. The three long to be self-reliant and free, but lack the means and the confidence to find themselves. Huck, Celie, and Holden ultimately venture on life-altering journeys to attain their individuality and to discover their worth as human beings. Huckleberry Finn has tremendous difficulty transitioning from an easily influenced person to an independent one. He begins as one of many faithful followers to Tom Sawyer, willing to trail behind him into any dangerous situations because Tom seems more self-confident than he ever allows himself to be. "Everybody was willing" (Twain 9) to Tom's declaration, "we'll start this band of robbers and call it Tom Sawyer's gang" (Twain 9) where their business is "Nothing only [sic] robbery and murder" (Twain 10). Tom is so self-assured that Huck, lacking confidence in himself to make his own decisions without leadership or outside assistance, is restricted from locating his level of confidence while around his dictatorial best friend. Another dominant source of influence in Huck's life is his father, whose relationship with his son is comparable to that of a lord to a slave. Pap tries to cheat Huck out of his money, claiming "all the trouble and all the anxiety and all the expense of raising [Huck]" (Twain 26), so he can go into a drunken stupor and not be concerned about reality. To vent his anger for failed attempts, he punishes his own son through kidnapping, imprison... ... Through beautiful depictions of their characters' metamorphoses, the authors present the feeling that embracing struggle to define individuality and become independent is something everyone needs to do. The authors essentially disclose through their writing that without opinions, ideas, and liberations of their own, people have nothing else to look forward to in life. Huck, Celie, and Holden, who are each representatives of the diverse American culture, must each to look ahead to uncover their full potential as human beings rather than participate in social order. Works Cited Salinger, J. D. The Catcher in the Rye. Boston, MA: Little, Brown, and Company, May 1991. Twain, Mark. The Adventures of Huckleberry Finn. New York, NY: Bantam Books, March 1981. Walker, Alice. The Color Purple. New York, NY: Pocket Books/Washington Square Press, June 1983.

Tuesday, October 1, 2019

Starbucks Corporate Analysis

Mr†¦ Smith Cutbacks is one of America's true success stories and a wonder of today's corporate world. A brand known throughout the world, Cutbacks is a beacon for coffee lovers everywhere. The coffee house phenomenon that started as a dream to come up with the best coffees, best customer service and best coffee experience any coffee lover would appreciate. Cutbacks started as a coffee roasting company with a single store in Seattle Washington, and has come to be one of the most successful companies in the world serving millions.Since its inception in 1971, Cutbacks has been a model for what many aspire to but often come up short. The following is a brief overview of the company's finances, including a comparative and ratio analysis to measure profitability and liquidity. Current Ratio Current ratio Is a common financial ratio to measure the liquidity of a corporation. The short term ability Is measured, of a company to pay the maturing obligations, and meet unexpected need for c ash (Skies, Kismet, , 2011). Current assets divided by current liabilities is the current ratio formula.Between working UAPITA and current assets, current assets is the more dependable formula (Skies, Kismet, , 2011). Two companies may have very similar working capital and yet have drastically different current ratios. For every dollar of the current ratio, depicts how much current assets, per that dollar the company has (Soles, Kismet, , 201 1 The negative fact of the current ratio is that It doesn't explain where the asset is. It can be a large portion in inventory which is not the same as having a complete asset.A dollar in inventory does not pay as quickly as a dollar in ash. Cutbacks current assets are 1 1 ,516. 7 (In millions), and the liabilities is 7,034. 4 (Cutbacks, 2013). The current ratio is 1. 63, for every dollar the asset is 1. 63 for the corporation. Return on Assets This ratio Illustrates how effective management Is at generating profit from the company's assets. Re turn on assets is calculated by dividing net income over total assets and multiplying that figure by 100. Net income and total assets data can be found on the balance sheet from a biblically traded companies ASK report.Return n assets when simplified shows how many additional dollars the company assists generate. Cutbacks return on asset figure Is . 45673. Meaning each dollar in asset generates roughly $. 45 of Income In 2013. By this figure Cutbacks management did a Commonly referred to as return on net worth, this ratio illustrates profitability by how well a company increases the value of common stock holder investments. These increases are typically re-invested in the company or paid in dividends. To calculate ROE net income is divided by common share holder equity and multiplied by 100.Cutbacks ROE figure for 2013 is $1 . 17350. For each dollar invested by common stock holders Cutbacks generates Just over $1. 17. In 2012 the ROE ratio was a whopping $26. 59. A sharp drop in equ ity and an equally staggering increase in liabilities in 2013 lead to both profitability figures to be very low by historical and industry standards for Cutbacks. It would be safe to say that if these events occurred during the start up phase off business they likely would not survive. Inventory Turnover Inventory turnover is an important part of any business.This information illustrates how much capital the company has used in comparison to how much inventory it has sold. Company leaders use this information to make financial decisions. This concept is condensed by Jon Scribbled on Indistinguishableness. Com as â€Å"The inventory turnover rate measures the number of times you have turned your inventory during the past 12 months† (Scribbled, 2014). The formula for the turnover ratio is the cost of goods sold divided by the average inventory. The Cutbacks company leaders use this information as well.