Saturday, December 28, 2019
Virtue is a Necessary Feature of Friendship - 871 Words
Friendship offers a basic good that is necessary in human life. But to what extent, if any, is virtue a necessary feature of a true friendship? A popular view, and one I agree with, is the highly moralized view, according to Cocking and Kennett, ââ¬Å"friendship is an essential vehicle for moral development and improvement â⬠(Cocking and Kennett, 280). In order to argue my view that virtue is a necessary feature, I will discuss Aristotleââ¬â¢s view of the best kind of friendship, reconstruct Cocking Kennettââ¬â¢s conception of the value of friendship and provide an example to show the difference in argument. In ââ¬Å" The Nicomachean Ethicsâ⬠Aristotle identifies three types of friendships: utility, pleasure, and virtue. He adopts a highly moralized view of friendship, believing the best type of friendship is one of virtue. These friendships arise between two good men with similar virtues. Friendships of utility form because of a good or benefit offered in the relationship. A Friendship of pleasure is established due characteristics, such as wit, which makes it pleasurable to be around one another. In both cases the ââ¬Å"loved person is loved, but as providing some good or pleasure. Such friendships are easily dissolved, if the parties do not remain like themselvesâ⬠¦ the love ceasesâ⬠(144). These friendships of utility and pleasure are short lived, and therefore not the best type of friendship. Friendship formed out of virtue posses the qualities of utility, pleasure, but also of good. TheseShow MoreRelatedAristotle on Friendship1069 Words à |à 4 Pagesof friendshi ps that exist in the Greek word philia (a broader definition of friendship than one might think), which are based off usefulness, pleasure, or goodness, the three reasons for liking something: friendships of utility, friendships of pleasure and complete friendships. In the beginning, Aristotle says that friendship is a virtue or at least involves virtue. It is necessary to life, since no one would choose to live without friends even if he had all other material goods. Friendships serveRead MoreFriendship Between Friendship And Friendship1405 Words à |à 6 PagesFriendship is a form of virtue and is indispensable for human life since man is a social being. There are three conditions necessary for friendship to exist: mutual goodwill, awareness of the otherââ¬â¢s feelings in their connection, and awareness of their goodwill and attitude toward the other. According to Aristotle there are three types of friendships corresponding to the three objects of love. The first two types are similar and interconnected; they are friendship based on mutual utility and friendshipRead MoreThe Issue Of Animal Cruelty1023 Words à |à 5 Pagesdolphin. Both sources focus on the idea of the defining feature of man, and questions what is it that makes us human? Society is constantly abusing the idea of human superiority. Although humans have a distinctive feature, what gives one the right to be cruel to the other beings of the world, no matter what their function or their purpose in the world is? One must be careful not to abuse their power. One must use their practical and intellectual virtue to instill good moral values in other humans and otherRead MoreAristotle s Theory Of Virtue Ethics2060 Words à |à 9 PagesWhy does Aristotle think friendship is a good? Is he right? Aristotle outlined a guide to ethics that sought, first and foremost, a degree of applicability that does not falter in its representations of humankind. Perhaps this is the reason that Aristotle plays close attention to one of humankinds most treasured and hard-wearing concepts - friendship. It would be fair to say that friendship has cemented a position as one of the most fundamental constituents that contribute to the phenomenon of dailyRead MoreThe Characteristics Of Characters In Crash By Paul Haggis709 Words à |à 3 Pagesthat the divisions are only in the human heads. Besides, he is trying to prove that people are not good or bad; they just act according to the situation. Thus, all of the characters described in the movie have both good and bad features. The only example of moral virtues is a little girl, who wanted to sacrifice her life for the sake of her father. Believing in a magic power of an invisible bullet proof cloak, she became the miracle herself. Thus, undoubtedl y, she is the character for which viewersRead MoreEssay about Epic Conventions Applied in The Faerie Queene1711 Words à |à 7 PagesThe Shepheardes Calender, as if a poet wants to be master in poetry, s/he has to abandon writing the basic forms of poetry such as pastoral and has to write an epic then his/her name will be written in the sky. Spenser deeply believed that it was necessary to construct an English, Christian Epic. The reason for this can be found within Sir Philip, An Apologie for Poetrie. It is Sydneyââ¬â¢s desire to prove that the art of poetry is not a waste of time to Elizabethan society. By legitimizing poetry as aRead MoreFive MaAm, By Michelle Obama1002 Words à |à 5 PagesYouââ¬â¢re on in five Maââ¬â¢am,â⬠the chairman of the Democratic National Committee whispers, covertly to the well-dressed woman quietly sitting next to him. The occupant grimly nods her careworn features, the embodiment of disinterest; Her mind, a grey mist that obscure her i nnermost thoughts like a sweeping, sullen, shroud. Michelle Obama, the senatorââ¬â¢s wife would soon be known as Michelle Obama, the orator. The thought of delivering a requiem for her husbandââ¬â¢s political career elicits such cynical mirthRead MoreAristotle on Justice2000 Words à |à 8 Pagesgolden mean doctrine with respect to virtue. Without the identification of the deficient vice with respect to justice, then justice must not be a virtue of character. Due to considerations of time and length of this paper, I shall confine myself to addressing the initial criticism. I address both criticisms at length in Chapter 2 of my dissertation, entitled Just Friends: anInvestigation into the Social Theories of Aristotle and Epicurus on Friendship and Justice. Also,an extended versionRead MoreConfucianism And Its Positive And Negative Sides1908 Words à |à 8 PagesKongzi, Mengzi, and Xunzi their beliefs and their ways of moral self-cultivation. I would also like to contrast Mengzi and Xunziââ¬â¢s view on human nature. For the conclusion, I will explain my position on whether I agree or disagree with the central feature of Confucianism. There are three notable figures in Confucianism Kongzi, Mengzi and Xunzi. Kongzi better known as Confucius is the founder of Confucianism. Confucianism also known as Ruism, is a way of life taught by Confucius in the 6th-5th centuryRead MorePaper on Aristotle and Relationships at Work2275 Words à |à 10 Pagesand contented with what they have. In particular, Aristotle explains his concepts on real happiness, virtue, deliberation, justice, and friendship which are the most important variables of civic relations. According to Aristotle, real happiness is not in pleasure, amusement, and entertainment, but it is in action that can be associated with virtue and highly moral way of living, since only virtue has true value for an individual and for those around him or her (Ostwald 25). The thinker also associates
Friday, December 20, 2019
Paper - 747 Words
REACTION PAPER IN NATURAL SCIENCE 2 (EARTH SCIENCE) ââ¬Å"Modern Astronomy aims to find habitable planet other than Earth. Do you think these attempts will bear positive results? Offer some probable place where we can migrate to.â⬠INTRODUCTION: We know of just one planet where life exists -- Earth. When we search for life outside our solar system we focus on finding planets with characteristics that mimic that of Earth, said Elisa Quintana, research scientist at the SETI Institute at NASAs Ames Research Center in Moffett Field, Calif. Using NASAs Kepler Space Telescope, astronomers have discovered the first Earth-size planet orbiting in the habitable zone of another star. The planet, named Kepler-186f orbits an M dwarf, or redâ⬠¦show more contentâ⬠¦We are not sure if their atmospheres are suitable for us to people live. It may affect the health status of a certain individual. Furthermore, Astronomers cannot tell what the temperature of that certain planet because the temperature of a planet depends on its atmosphere. Lastly, what if there were invaders in that planet and try to invade us. There were be possibilities they will be the one to occupy our planet. It will result also that we will lose our planet. On the other hand, that habitable planet may also bear positive results. That habitable planet will be our second home. Because at the present, our planet Earth are undergo rapid growth of population. Our resources now are limited to sustain every individuals need. Maybe after 30 years, we may experience lacking of space, which result that we must migrate to other planet. It will serves us another place whom we can feel new atmosphere. Earth now is experiencing climate change, which results that our temperature varies over time. We are now suffering from air pollution due to the over population and bad habits. Our ozone layer that protects the earth surface is now at its critical condition. In general, a habitable planet bears negative and positive outcome to us people. It has an advantage and disadvantage effects. REFLECTION: When I am task to give my reaction about the said habitable planet, it gives the feeling of curiosity. It gives me interest toShow MoreRelated Paper761 Words à |à 4 Pages In the 1790s members of the industry in both Paris and London were working on inventions to try to mechanise paper-making. In England John Dickenson produced the cylinder machine that was operational by 1809. Although useful for smaller enterprises, this lacked the large scale potential of the machine resulting from the invention of Nicholas-Louis Robert in Paris, which had a more complicated incubation period. The last of the early improvements to this machine were financed by the Fourdrinier brothersRead MoreReflection Paper836 Words à |à 4 Pagesand integrating quotes. Before my papers were full of ââ¬Å"she saidâ⬠and ââ¬Å"she would sayâ⬠; which was boring and showed poor ability to lengthen my word choice. I also had a tendency to just throw quotes in and not integrate it into my writings. By the end of my English 101 class my papers began to present with words like ââ¬Å"the author notedâ⬠, or ââ¬Å"she statedâ⬠along with many other word choices and proper ways of using quotes. Here is an example from my final research paper: ââ¬Å"Author Stephanie Jackson, a certifiedRead MoreOn Behalf of Paper1685 Words à |à 7 PagesFor centuries, people have read and learned on paper. It has loyally served man as the ideal vehicle for conveying our thoughts, feelings, and ideas. In recent years, an opponent has risen: computers. The computer brought the world to our fingertips, to the palm of our hands, but is this competitor superior? Should we drop the written and printed empire that had dominated and quenched our thirst for knowledge for so long? Paper has served an ever-changing world well, constantly adapting and morphingRead MoreReflection Paper1317 Words à |à 6 Pagesused to struggle with forming my thoughts into writing, let alone a paper. I was never confident with what I wrote. My writing had no greater purpose other than the assignment. My writing process included: writing my paper, proofreading it, and turning it in. Once the paper left my hands, it also left my mind. Throughout this course we worked with others, visited the writing lab, wrote critiques, and we were able to revise our papers. I believe that all of this is has caused me to grow greatly as aRead More History of Paper1180 Words à |à 5 Pages The first historical mention of paper is 104 A.D. in China. The Empress of China at that time loved books and wanted to have a lot of them made. At the time everything was written on silk scrolls which were extremely expensive and time consuming to make. She wanted something cheaper and easier to use and so she asked one of her servants, a gentleman by the name of Tsi Lun to come up with an alternative. He worked for over nine years experimenting with different things and finally came up with hempRead MoreImportance Of Writing Paper870 Words à |à 4 Pages Writing papers have not always been my favorite thing to do. The main reason why I detested writing papers, was because I considered my English horrible. English is not my native language and learning it was difficult i n my opinion. Especially, when as a child the only place where you could speak English was at school. Other than that, the only language I was allowed to speak at home was Spanish. Throughout the years I eventually got the hang of it, and at the beginning of fourth grade, I was placedRead MoreCharacteristics And Quality Of A Paper1062 Words à |à 5 PagesChoosing the right paper is more complex and it requires more work than just picking any expensive sheet and keeping your fingers crossed. To choose the right paper, you should not choose one based on the highest quality available, or the most expensive one. Instead, you should choose your paper based on the paper size options, durability, finishing, color, the paper weight, price, availability, opacity, and brightness. To choose between the function and quality of a paper is not very easy. It isRead MoreSelf-Reflective Paper 838 Words à |à 3 Pagesfixed. Although it was a process, I finally got around to clearly understanding what the objectives were for English 1302 and how to apply them to my papers for this course. The first objective that is given in the syllabus is to meet the requirement of 20 pages total by the end of the course. The objective includes being able to revise and edit papers in a proper fashion. There was a time where revising and editing did not seem important, however, it can make a significant difference in a grade.Read MoreRecycling Waste Paper11594 Words à |à 47 PagesPaper recyclingà is the process of recovering waste paper and remaking it into new paper products. There are three categories of paper that can be used as feedstocks for making recycled paper: mill broke, pre-consumer waste, and post-consumer waste.[1]à Mill brokeà is paper trimmings and other paper scrap from the manufacture of paper, and is recycled internally in aà paper mill.à Pre-consumer wasteà is material which left the paper mill but was discarded before it was ready for consumer use.à Post-consumerà wasteRead MoreCarabao Grass Paper17210 Words à |à 69 PagesINTRODUCTION History Paper is believed to have originated in China sometime around A.D. 105. Its invention is credited to a Chinese artisan by the name of Tsai-Lun. Tsai Lun created the first type of paper by mixing macerated cellulose fiber with water. His method was simple. He beat rags to a pulp and diluted this with lots of water. He then drained the resultant mixture through a form of a sieve. The fibers matted together and, when it dried, formed what we know now as paper. This papermaking process
Thursday, December 12, 2019
In this essay, I will be analysing a film called Example For Students
In this essay, I will be analysing a film called In this essay, I will be analysing a film called Fight Club, in terms of title, pictures, colours, layout, size of words, quotations language and audience. Fight is a conflict between two people or groups of people that might involve bodily contact while club is an establishment or building or regular event at which people dance to records. When put together as has been done in this poster it suggests a place or gathering where people fight, and therefore makes an audience think the film will be about a place where fights regularly occur. The pictures in this poster are the faces of a smiling man and an angry/sad man. The people in the poster look like thugs who might have had a conflict. The smiling face of the first man might suggest that he had a conflict with the second man with the sad face and was victorious. The photos remind me of a mug shot. The original colour of the poster was black and white, which might have been used to emphasise a word in the title of the film Fight. I think the effect of this is to create a dark atmosphere corresponding to the word Fight. In my opinion, the layout of the poster is very good. The pictures are in the middle with the quotations in large letters on top. The actors names written in large letters and other unimportant things are at the bottom. The first thing an audience sees in this poster, are the pictures. I think it might have been set out like this to attract the attention of the audience. In the poster, the quotations and the actors names are the largest because they are the most important informations and also, to attract the attention of the audience. Information such as the producers and marketing labels are the smallest words in the poster. They are the smallest because they are unimportant. Words like Howling Monster, Thrilling, and Clever in the poster make the film appear dangerous, exciting and thrilling. Metaphor is also used to show that the film is dangerous for example Howling Monster. Personification is also used to give an action impression for example A Howling Monster of A Movie that Virtually Sticks Its Ravening Snout out of The Screen and Bites You. The film is made to look big by using large letters for the first quotation that is right on top of the poster. In the poster, the quotation sources are stated to show recommendation by top movie and news sources. In the poster, there was a reference to the director of another film being the director of Fight Club. This is to take the audiences attention back to the film and encourage them to see Fight Club if the film Seven was good. I think the people the film is targeted at are definitely not kids. I think it is for people between the ages of eighteen and above and of male gender. The title Fight Club suggests the film is about a fight arena. The hooks in the poster are the pictures and are similar to mug shots. The original colour of the poster was black and white and the words and pictures are evenly distributed. The important information is in large letters while the unimportant information is in small letters. In my opinion, the poster is good and effective as an advertisement because it is very informative and well structured.
Wednesday, December 4, 2019
Case Study Lending And Returning Processes -Myassignmenthelp.Com
Question: Discuss About The Case Study Lending And Returning Processes? Answer: Introducation The concept of Cost Accounting is considered as a major aspect for the manufacturing business organizations. In the process of cost accounting, accounts use to record, classify, analyze, summarize, allocate and evaluate all possible courses of actions for controlling production costs that contributes to higher profitability (Drury 2013). Over the years, two major costing system used by the companies are Activity based Costing (ABC) and Traditional costing. However, in the recent years, companies have become more interest in the adoption of a new costing system that is Time Driven Activity Based Costing (TDABC). In the recent years, companies are facing various difficulties while using the most popular costing system, tradition costing. Thus, for avoiding the setbacks of traditional costing and ABC, Robert S. Kaplan and Steven R. Anderson introduces the process of TDABC in the year 2004. This report aims to analyze and evaluate different aspects of TDABC in order to establish its suit ability in one an Australian manufacturing organization (Christ and Burritt 2015). For this reason, Australian Paper Pty Ltd is selected. Different parts of this report analyze the importance aspects of TDABC like its decryption, features, its differences with traditional costing and ABC and its suitability in the selected organization. Client Firms Description Australian Paper Pty Ltd make commenced their business organization in year of 1938. Australian Paper Pty Ltd is a vertically integrated manufacturing organization. The main operation of the company is the production of pulp, paper, envelope and stationary products. In addition, Australian Paper Pty Ltd also involves in the manufacture of office and printing papers, sack, bag, lightweight packaging and industry paper, Kraft linerboard and cardboard cartoon. As per the providing situation, the CEO of Australian Paper Pty Ltd wants to know the suitability of TDABC in their manufacturing operation (australianpaper.com.au 2018). Time Driven Activity Based Costing (TDABC) As per the earlier discussion, the development of TDABC has been done for overcoming the difficulties of traditional costing and ABC. In the operation process of TDABC, organizational managers use to directly assign the cost of resources with the cost objects and it is done with the help of two sets of estimates; they are cost per time unit for the resource supply capacity to the activities of cost and required time unit estimation for performing the production activities. After that, organizational managers are required to follow six specific steps for the computation of various cost activities under TDABC (Christ and Burritt 2015). In the first step, the identification of the services and the activities is done. In the second step, managers are required to do the estimation of total cost of each resource group. The third step involves in the estimation of practical time capacity for each group of resource. In the fourth step, the calculation of unit cost is done for each resource g roup. The fifth step is to determine the estimated time for each activity. The last step managers need to multiply the unit cost of each resource group by the estimated time of the activities (Porter and Lee 2013). Features TDABC has some major features in the cost accounting and all they are discussed below: The process of TDABC makes it easier in assigning the cost of different manufacturing activities of the organizational accountants. It is because TDABC takes less time in working than other costing approaches. Organizational managers can easily do the integration of TDABC with the existing Enterprise Resource Planning (ERP) system of the organizations that has a positive impact on the manufacturing process (Emblemsvg and Bras 2012). The implementation of TDABC assists the production managers in the easy and accurate generation of month production report. Under TDABC, the organizational managers become in full utilization of the production or manufacturing capacity of the companies and it makes TDABC more efficient than other costing system. With the implementation of TDABC in the organizations, managers become to forecast the demand of resources in an effective manner (Raeesi and Amini 2013). Managers can bring positive changes in the existing costing model with the help of TDABC and it does not require large expenditure. In the presence of TDABC, organizational managers become able to possess small but crucial information for solving different kinds of manufacturing related problems in the companies. Most importantly, the implementation process of TDABC in the manufacturing firms needs complying with simple steps. IN addition, TDABC can be implemented in any kind of organization irrespective of size of the companies. These are the major features of TDABC (Kaplan et al. 2014). Differences Many differences can be seen between TDABC with ABC and traditional costing method. The following discussion shows the difference of TDABC with other two major costing methods: Differences between TDABC and ABC The incorporation of ABC was done as a reply of American accounting standards inaccurate method of cost accounting. The main area that ABC deals with is related with what the organizational managers have done in cost accounting rather that what they have spent (Tsai et al. 2012). At the same time, the technique of TDABC involves in the identification of each departments production capacity and for making the allocation of these costs of resource group for the achievement of cost objectives based on the time required for performing each cost activity. Under the techniques of TDABC, one can identify a number of cost drivers and cost pool in the production process. Cost pool refers to the total cost associated with a particular production activity and cost driver refers to a feature of ABC affecting the performance and cost of the production activities (Langmaak et al. 2013). In case of the decline in the demand of work in any production department, the strategies of TDABC assists the o rganizational managers in the estimation of required quality of the resources released. Thus, with the help of time equation, TDABC has the ability to capture the characteristics of cost activities. The processes of TDABC helps in the managers to assign the indirect costs with various cost activities and cost objectives. At the same time, cost drivers provide assistance in the allocation of indirect resource expenses among the organizational cost activities. Moreover, different techniques of TDABC provide help in cost and time assignment according to the objectives of each activity. Apart from this, TDABC and ABC follows different six steps for the cost computation (zkan and Karaibrahimo?lu 2013). Thus, the above discussion indicates towards the existence of major differences between TDABC and ABC. Differences between TDABC and Traditional Costing Approach One of the major differences between TDABC and traditional costing is the lack of simplicity. The costing approach of traditional costing is easy and simple where TDABC operates in a complex way. Under the approach of traditional costing, a requirement of cost objective and used up resources can be seen for the purpose to evaluate different cost activities (Weygandt, Kimmel and Kieso 2015). However, the situation is different in case of TDABC as different cost activities have dependency on used activities for achieving the cost objective. It has been seen that the companies with large amount of overheads and large number of miscellaneous products have the tendency of the adoption of TDABC and it is adopted out of the requirement of effective and accurate method for managing the production costs. Under the techniques of traditional costing method, organizational managers use to use single overhead pools and they are unable for the accurate and true calculation of manufacturing costs ( Laudon and Laudon 2016). Moreover, under the techniques of traditional costing, managers use to allocate cost objectives on random basis based machine hours or labor hours and this aspect differs in TDABC. TDABC wants the inclusion of identifiable products; but traditional costing requires the inclusion of different expenses like salaries, depreciation and many others. Under traditional costing approach, managers calculate the total cost of production after the ending of the whole production process. However, in case of TDABC, feedbacks of the customers are used for the determination of total cost of production. Most importantly, it has been seen that the implementation of TDABC helps the organizational managers in the reduction of cost of production so that profitability can be maximized (Cooper 2017). Hence, the above discussion is the evidence that there are clear differences between TDABC and traditional costing approach. Analysis of the Suitability of TDABC in Client Firm The above discussion shades light on different factors of TDABC like features, definitions and differences. Now, it is required to determine whether Australian Paper Pty Ltd should adopt TDABC in their production process or not. The following discussion shows the reasons for suitability of TDABC in the company: The implementation of TDABC in the companies helps the managers in creating proper insight about various cost activities of the firms. It needs to be mentioned that this acquired information about the cost activities has essential part to play in the process of strategic decision- making process of the companies in order to bets run the manufacturing process. Moreover, the absence of TDABC make the managers unable to analyze the impact of individual activities on the profitability of the companies (McLaughlin et al. 2014). The implementation of TDABC in the manufacturing organizations makes the distinction possible between uses capacity and supplied capacity. The management of the companies can get effective insight about cost management with the process to calculate required time for continuing different activities and the process of connecting them with cost calculation. It helps in the effective use unused capacity. In addition, TDABC provides the companies with the idea about the places requiring additional workload (ker and Ad?gzel 2016). The functions of TDABC takes into consideration all the areas of enterprise resource planning that leads to the effective following of accurate costs from the order transactions. With the implementation of TDABC, managers can get effective insight about the processes of cost distribution to the customers so that profitability analysis relationship can be empowered (Akhavan, Ward and Bozic 2016). The implementation of TDABC plays an important role in right decision-making process of the organizations as TDABC makes it possible for the managers to identify complex business processes. The presence of TDABC plays an integral part for the opportunity cost identification so that the efficiency of the whole production process can be increased. Moreover, production capacity can be increased with the assistance of TDABC. In TDABC, it is possible for the update of the whole cost management model based on the company requirement. It can be observed from above that TDABC provides companies with many advantages. In case of Australian Paper Pty Ltd, the implementation of TDABC will increase the output from the production process as it will reduce the overall production cost. Moreover, TDABC will be majorly responsible for increasing the efficiency of the overall production process of Australian Paper Pty Ltd. Apart from this, in the presence of TDABC, the management of the company will be able to acquire effective insight regarding the nature of cost of the production process. The managers of Australian Paper Pty Ltd can integrate TDABC with other processes like ERP and others (Siguenza-Guzman et al. 2014). Conclusion As per the above discussion, it can be observed that the modern form of cost accounting is TDABC. Some of the important features of TDABC are the easy nature for assigning different cost activities, the easy integration with existing models like ERP and others. The above discussion highlights towards the difference of TDABC from traditional costing approach and ABC. The analysis proves the superiority of TDABC over ABC due to its flexibility to implement in any companies and companies having large amount of overheads and products. In addition, efficiency of TDABC can be seen over traditional costing approach in the allocation of total cost among the cost activities. The above discussion shows that TDABC helps the management of the companies in the strategic decision-making process and provides the managers with proper insight about various cost activities. Most importantly, the implementation of TDABC helps the managers in the reduction of overall production cost so that overall prof itability of the companies can be increases. Hence, based on the whole study, it can be concluded that the implementation of TDABC in Australian Paper Pty Ltd will be suitable for the production operation of the company. References Akhavan, S., Ward, L. and Bozic, K.J., 2016. Time-driven activity-based costing more accurately reflects costs in arthroplasty surgery.Clinical Orthopaedics and Related Research,474(1), pp.8-15. Australian Paper. (2018).What we do - Australian Paper. [online] Available at: https://www.australianpaper.com.au/about-us/what-we-do/ [Accessed 21 Jan. 2018]. Christ, K.L. and Burritt, R.L., 2015. Material flow cost accounting: a review and agenda for future research.Journal of Cleaner Production,108, pp.1378-1389. Cooper, R., 2017.Target costing and value engineering. Routledge. DRURY, C.M., 2013.Management and cost accounting. Springer. Emblemsvg, J. and Bras, B., 2012.Activity-based cost and environmental management: a different approach to ISO 14000 compliance. Springer Science Business Media. Kaplan, R.S., Witkowski, M., Abbott, M., Guzman, A.B., Higgins, L.D., Meara, J.G., Padden, E., Shah, A.S., Waters, P., Weidemeier, M. and Wertheimer, S., 2014. Using Time?Driven Activity?Based Costing to Identify Value Improvement Opportunities in Healthcare.Journal of Healthcare Management,59(6), pp.399-413. Langmaak, S., Wiseall, S., Bru, C., Adkins, R., Scanlan, J. and Sbester, A., 2013. An activity-based-parametric hybrid cost model to estimate the unit cost of a novel gas turbine component.International Journal of Production Economics,142(1), pp.74-88. Laudon, K.C. and Laudon, J.P., 2016.Management information system. Pearson Education India. McLaughlin, N., Burke, M.A., Setlur, N.P., Niedzwiecki, D.R., Kaplan, A.L., Saigal, C., Mahajan, A., Martin, N.A. and Kaplan, R.S., 2014. Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives.Neurosurgical focus,37(5), p.E3. ker, F. and Ad?gzel, H., 2016. Time?driven activity?based costing: An implementation in a manufacturing company.Journal of Corporate Accounting Finance,27(3), pp.39-56. zkan, S. and Karaibrahimo?lu, Y.Z., 2013. Activity-based costing approach in the measurement of cost of quality in SMEs: a case study.Total Quality Management Business Excellence,24(3-4), pp.420-431. Porter, M.E. and Lee, T.H., 2013. The strategy that will fix health care.Harvard business review,91(10), pp.1-19. Raeesi, R. and Amini, A., 2013. DEVELOPING A GREY ACTIVITY BASED COSTING (G-ABC) METHOD TO CAPTURE THE INHERENT UNCERTAINTY IN IDENTIFYING COST DRIVERS'CONSUMPTION RATES.Academy of Accounting and Financial Studies Journal,17(2), p.41. Siguenza-Guzman, L., Van den Abbeele, A., Vandewalle, J., Verhaaren, H. and Cattrysse, D., 2014. Using Time-Driven Activity-Based Costing to support library management decisions: A case study for lending and returning processes.The Library Quarterly,84(1), pp.76-98. Tsai, W.H., Shen, Y.S., Lee, P.L., Chen, H.C., Kuo, L. and Huang, C.C., 2012. Integrating information about the cost of carbon through activity-based costing.Journal of Cleaner Production,36, pp.102-111. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons
Thursday, November 28, 2019
Apartheid In Africa Essays - Apartheid In South Africa,
Apartheid In Africa Apartheid was a long shadow in the history of South Africa. Nelson Mandela is one of the great moral and political leaders of our time: an international hero whose lifelong dedication to the fight against racial oppression in South Africa won him the Nobel Peace Prize and the presidency of his country. Since his triumphant release in 1990 from more than a quarter-century of imprisonment, Mandela has been at the center of the most compelling and inspiring political drama in the world. As president of the African National Congress and head of South Africa's anti-apartheid movement, he was instrumental in moving the nation toward multiracial government and majority rule. He is revered everywhere as a vital force in the fight for human rights and racial equality. The election of Nelson Mandela in 1994 marked the first time all race elections were held in South Africa and the end of all white rule in South Africa. Prior to 1994, only white people held political control with the majority of people living in South Africa having little to no real representation in government. One word described the racist system that kept non-whites from political and social equality and became infamously known around the world: Apartheid. Apartheid was not a case of just "I am white and I don't like blacks." It was a complex system of social separation - called segregation under British rule. It was a system of cheap labor enforced by laws, social, and industrial practices. There was also an ideology that justified it; whatever one did to question it, there was the pre-existing attitude "we are civilized and they are not." In 1910 the British parliament passed the Act of Union that brought British and Afrikaans colonies together to create a united and independent South Africa. Unfortunately, the newly created country did not break from a tradition of discrimination and segregation. Instead these practices became even further entrenched as bills were passed to ensure white domination. However, it wasn't until 1948 and the election of Dr. D.F. Malan's Nationalist Party that the concepts of apartheid became officially government policy (Moodie, 1994, p12). Malan was victorious in the election, beating the United Party and its leader Jan Smuts by portraying Smuts and his party as too liberal and not capable of dealing with the swart gevar (Afrikaans for "black peril"). In a country controlled by a white minority, fear tactics worked for the Nationalists, and they managed a slender parliamentary majority. From 1948 on, official apartheid principles were put into practical effect, and Malan's government passed bills designed to maintain political, economic, and social control by whites over non-whites (Robinson, 1968, p.87). Under apartheid, people were classified into one of four categories: White, Colored, Indian, and Black. As a non-white, one was required to carry a passbook that detailed one's racial grouping, employer, place of dwelling, and permission to be (on a temporary basis only) in a white area. In 1954 the Resettlement of Natives Act meant that entire towns and villages in which "non-whites" lived were suddenly designated to be "white-only" areas. The entire population would then be forced to resettle into "tribal reserves." As well, Blacks not needed for labor in white communities (referred to as "superfluous Bantu" by the nationalist government) were sent to live in these homelands. During the 1960's, nearly three million Africans were moved onto the Bantustans (Porter, 1991, p.32). Blacks would be removed from their homes, trucked to their new homeland, and dumped on land with little or no agricultural value and no infrastructure. The result was mass starvation and major epidemics. In an effort to give credibility to the reserves, the 1953 Nationalist government passed the Bantu Authorities Act allowing Bantustans to become "independent" homelands. In reality, however, Bantustans proved to be nothing more than holding areas for cheap labor for the white economy (Report of the Select Committee on the Immorality Amendment Bill, 1968, p. 9). Meanwhile charges of racism were coming from both inside South Africa and around the world. Oliver Tambo, a leading political activist against apartheid and president of the African National Congress (ANC), outlines what it meant to be a non-white living in apartheid South Africa in his paper Human Right in South Africa: During the last two decades human values in our country sank to primitive levels as elementary human rights were trampled underfoot on a scale unparalleled in recent history. This occurred in open and direct defiance of the United Nations and the entire international community. It is as well to remember that the men in
Sunday, November 24, 2019
Geographic Information About Morocco
Geographic Information About Morocco Population: 31,627,428 (July 2010 estimate)Capital: RabatArea: 172,414 square miles (446,550 sq km)Bordering Countries: Algeria, Western Sahara and Spain (Cueta and Melilla)Coastline: 1,140 miles (1,835 km)Highest Point: Jebel Toubkal at 13,665 feet (4,165 m)Lowest Point: Sebkha Tah at -180 feet (-55 m)Morocco is a country located in Northern Africa along the Atlantic Ocean and the Mediterranean Sea. It is officially called the Kingdom of Morocco and it is known for its long history, rich culture and diverse cuisine. Moroccos capital city is Rabat but its largest city is Casablanca. History of Morocco Morocco has a long history that has been shaped over decades by its geographic location on both theà Atlantic Oceanà and the Mediterranean Sea. The Phoenicians were the first people to control the area, but the Romans, Visigoths, Vandals and Byzantine Greeks also controlled it. In the 7th century B.C.E, Arabic peoples entered the region and their civilization, as well asà Islamà thrived there.In the 15th century, the Portuguese controlled the Atlantic coast of Morocco. By the 1800s, though, several other European countries were interested in the region because of its strategic location. France was one of the first of these and in 1904, the United Kingdom officially recognized Morocco as part of Frances sphere of influence. In 1906, the Algeciras Conference established policing duties in Morocco for France and Spain, and then in 1912, Morocco became a protectorate of France with the Treaty of Fes.Following the end of World War II, Moroccans began to push for independence and i n 1944, Istiqlal or Independence Party was created to lead the movement for independence. According to the United States Department of State in 1953, the popular Sultan Mohammed V was exiled by France. He was replaced by Mohammed Ben Aarafa, which caused Moroccans to push for independence even more. In 1955, Mohammed V was able to return to Morocco and on March 2, 1956, the country gained its independence.Following its independence, Morocco grew as it took over control of some Spanish-controlled areas in 1956 and 1958. In 1969, Morocco expanded again when it took control of the Spanish enclave of Ifni in the south. Today, however, Spain still controls Ceuta and Melilla, two coastal enclaves in northern Morocco. Government of Morocco Today the government of Morocco is considered a constitutional monarchy. It has an executive branch with a chief of state (a position that is filled by the king) and a head of government (the prime minister). Morocco also has a bicameral Parliament which consists of the Chamber of Counselors and the Chamber of Representatives for its legislative branch. The judicial branch of government in Morocco is made up of the Supreme Court. Morocco is divided into 15 regions for local administration and it has a legal system that is based on Islamic law as well as that of the French and Spanish. Economics and Land Use of Morocco Recently Morocco has undergone several changes in its economic policies that have allowed it to become more stable and grow. It is currently working to develop its service and industrial sectors. The main industries in Morocco today are phosphate rock mining and processing, food processing, the making of leather goods, textiles, construction, energy,à and tourism. Since tourism is a major industry in the country, services are as well. In addition, agriculture also plays a role in Moroccos economy and the main products in this sector include barley, wheat, citrus, grapes, vegetables, olives, livestock,à and wine. Geography and Climate of Morocco Morocco is geographically located in Northern Africa along the Atlantic Ocean and the Mediterranean Sea. It is bordered by Algeria and Western Sahara. It also still shares borders with two enclaves that are considered a part of Spain - Ceuta and Melilla. The topography of Morocco varies as its northern coast and interior regions are mountainous, while its coast features fertile plains where much of the countrys agriculture takes place. There are also valleys interspersed between Moroccos mountainous areas. The highest point in Morocco is Jebel Toubkal which rises to 13,665 feet (4,165 m), while its lowest point is Sebkha Tah which is -180 feet (-55 m) below sea level.The climate of Morocco, like its topography, also varies with location. Along the coast, it is Mediterranean with warm, dry summers and mild winters. Farther inland, the climate is more extreme and the closer one gets to the Sahara Desert, the hotter and more extreme it gets. For example Moroccos capital, Rabat is locat ed on the coast and it has an average January low temperature of 46ÃÅ¡F (8ÃÅ¡C) and an average July high temperature of 82ÃÅ¡F (28ÃÅ¡C). By contrast, Marrakesh, which is located farther inland, has an average July high temperature of 98ÃÅ¡F (37ÃÅ¡C) and a January average low of 43ÃÅ¡F (6ÃÅ¡C). Sources: Central Intelligence Agency. (20 December 2010). CIA - The World Factbook - Morocco.à https://www.cia.gov/library/publications/the-world-factbook/geos/mo.html Infoplease.com. (n.d.). Morocco: History, Geography, Government, and Culture - Infoplease.com.à infoplease.com/country/morocco.html United Statesà Department of State. (26 January 2010). Morocco. à state.gov/r/pa/ei/bgn/5431.htm Wikipedia.org. (28 December 2010). Morocco- Wikipedia, the Free Encyclopedia.à https://en.wikipedia.org/wiki/Morocco.
Thursday, November 21, 2019
Management Function, Planning and Maslow's Hierarchy of Needs Assignment
Management Function, Planning and Maslow's Hierarchy of Needs - Assignment Example The other idea is related to decision roles of the mangers. Every organisation operates on the basis of decisions made by the management in particular. It can be noted that organisations operate in a dynamic environment during the contemporary period hence there is need to make informed decisions that can shape their operations. Therefore, it is the role of the mangers to take a leading role in formulating decisions that are meant to improve the organisations of the company. Failure to do so may negatively impact on the operations of the organisation. The second takeaway I have learnt from this module is related to the aspect of planning. According to Robbins (1993), planning includes defining the goals, establishing a strategy and developing plans to coordinate activities. The most important lesson I have leant is that planning gives direction in an organisation. Without proper plans, the organisation is directionless and it may be very difficult for it to achieve its set goals. The refore, planning acts as a framework to guide the operations of an organisation so that the set goals and objectives can be achieve. Without plans, there are no goals to be achieved hence they are very important to the survival of any organisation. Planning is effective in that it helps in establishing a strategy of attaining the goals. Planning is not an end in itself but a means to an end. It helps the managers to put measures that can be taken in order to achieve the set goals. Without a proper strategy in place, it may be difficult to achieve the set goals since there is no direction to be followed. Planning also helps the managers to allocate the resources that are needed in the... Therefore, it is the role of the mangers to take a leading role in formulating decisions that are meant to improve the organisations of the company. Failure to do so may negatively impact on the operations of the organisation. The second takeaway I have learnt from this module is related to the aspect of planning. According to Robbins (1993), planning includes defining the goals, establishing a strategy and developing plans to coordinate activities. The most important lesson I have leant is that planning gives direction in an organisation. Without proper plans, the organisation is directionless and it may be very difficult for it to achieve its set goals. Therefore, planning acts as a framework to guide the operations of an organisation so that the set goals and objectives can be achieve. Without plans, there are no goals to be achieved hence they are very important to the survival of any organisation. Planning is effective in that it helps in establishing a strategy of attaining the goals. Planning is not an end in itself but a means to an end. It helps the managers to put measures that can be taken in order to achieve the set goals. Without a proper strategy in place, it may be difficult to achieve the set goals since there is no direction to be followed. Planning also helps the managers to allocate the resources that are needed in the execution of various tasks.
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