Is Religious Fundamentalism Always Totalitarian and Prone...

Religious Fundamentalism is not a modern phenomenon, although, there has received a rise in the late twentieth century. It occurs differently in different parts of the world but arises in societies that are deeply troubled or going through a crisis (Heywood, 2012, p. 282). The rise in Religious Fundamentalism can be linked to the secularization thesis which implies that victory of reason over religion follows modernization. Also, the moral protest of faiths such as Islam and Christianity can be linked to the rise of Religious Fundamentalism, as they protest the influence of corruption and pretence that infiltrate their beliefs from the spread of secularization (Heywood, 2012, p. 283). Religious Fundamentalists have followed a traditional†¦show more content†¦453). A prime example of an Islamic Fundamentalist movement is al-Qaeda which was a new militant Islamic group when it emerged in 1988. It followed on from the spread of strong religious beliefs and codes that was common in Africa and the Middle- East (Garner, Ferdinand and Lawson, 2007, p. 150). Al-Qaeda was founded by Osama bin Laden in Afghanistan, its goal when established was to spread the word of God and to make his religion to most triumphant religion of all. A main characteristic of Islamic Fundamentalism is to create a theocracy which is a regime based on religious principles (Garner, Ferdinand and Lawson, 2007, p. 150). Al-Qaeda is most known for its attack on the Twin Towers and the Pentagon in the USA in 2001, whom they openly claimed responsibility for and motivated the USAs war on terror (Goodwin, 2007, p. 432). Another feature of Islamic Fundamentalism is their opposition to modernity, modern values to Muslims can be deeply alarming (Ball and Dagger, 2010, p. 454). Religious Fundamentalists have a sharp opposition is modern Western values which they feel are corrupting their people (Garner, Ferdinand and Lawson, 2007, p. 150). However much Islamic Fundamentalists oppose Western values they still embrace technology and scientific developments. Examples of such are Iran who would use nuclear weapons to defend itself against Western threats (Garner, Ferdinand and Lawson, 2007, p. 150). ThisShow MoreRelatedGp Essay Mainpoints24643 Words   |  99 Pagescertain Kway Teow Man †¢ E.g. â€Å"Everyone Draw Muhammad Day† Facebook Page. Emphasis need for freedom of speech and expression that is often curtailed in Muslim communities but ended up causing much unhappiness amongst Muslims because the central religious figure in Islam is not supposed to be visually depicted. Easy, convenient, effortlessly reach the global community without any prior checks †¢ In-depth and broad coverage not found in new media where no profit motive Mainstream GOOD: larger spectrumRead MoreOrganisational Theory230255 Words   |  922 PagesNord-Trà ¸ndelag University College, Norway Dr Karin Svedberg Nilsson, Stockholm School of Economics and Score, Sweden Dr Susanne Tietze, Bradford University, United Kingdom Professor Renà © Tissen, Nyenrode Business University, The Netherlands These reviewers always challenged us, sometimes praised us, sometimes criticized us, and sometimes pointed out the error of our ways. They provided us with advice . Acknowledgements xxi and issues to consider and consistently made a real contribution to the academic

Orange-To-Black Halloween Clock Reaction

The Old Nassau or Halloween reaction is a clock reaction in which the color of a chemical solution changes from orange to black. Heres how you can do this reaction as a chemistry demonstration and a look at the chemical reactions that are involved. Halloween Chemical Reaction Materials WaterSoluble starchSodium metabisulphite (Na2S2O5)Mercury(II) chloridePotassium iodate (KIO3) Prepare the Solutions Solution A: Mix 4 g soluble starch in a couple milliliters of water. Stir the starch paste into 500 ml boiling water. Allow the mixture to cool to room temperature. Add 13.7 g of sodium metabisulphite. Add water to make 1 liter of solution.Solution B: Dissolve 3 g mercury(II) chloride in water. Add water to make 1 liter of solution.Solution C: Dissolve 15 g potassium iodate in water. Add water to make 1 liter of solution. Perform the Halloween Chemistry Demonstration Mix 50 ml solution A with 50 ml of solution B.Pour this mixture into 50 ml of solution C. The color of the mixture will change to an opaque orange color after a few seconds as the mercury iodide precipitates. After another few seconds, the mixture will turn blue-black as the starch-iodine complex forms. If you dilute the solutions by a factor of two then it takes longer for the color changes to occur. If you use a smaller volume of solution B the reaction will proceed more rapidly. Chemical Reactions Sodium metabisulfite and water react to form sodium hydrogen sulfite:Na2S2O5 H2O → 2 NaHSO3 Iodate(V) ions are reduced to iodide ions by the hydrogen sulfite ions:IO3- 3 HSO3- → I- 3 SO42- 3 H When the concentration of iodide ions becomes sufficient for the solubility product of the HgI2 to exceed 4.5 x 10-29 mol3 dm-9, then orange mercury(II) iodide precipitates until the Hg2 ions are consumed (assuming an excess of I- ions):Hg2 2 I- → HgI2 (orange or yellow)If I- and IO3- ions remain, then an iodide-iodate reaction takes place:IO3- 5 I- 6 H → 3 I2 3 H2OThe resulting statch-iodine complex is black to blue-black:I2 starch → a blue/black complex

The Theory Of Self Defense - 962 Words

Self-defense is described in the dictionary as; â€Å"the act of defending one s person when physically attacked, as by countering blows or overcoming an assailant† (â€Å"self-defense,† n.d.). The concept of self-defense appears well-defined; however, the tactics allowed to protect oneself have evolved just as America has. As technology and weaponry advance, the need for clearer laws pertaining to the actions allowed by an individual need to be reevaluated and clearly communicated. Starting in early colonial times and moving through history, there is a great deal of differences between the self-defense that was once permitted and what is acceptable and tolerated today. In early colonial times, Europeans began settling in America. During this time, there was a need for self-defense from both the Native Americans who were already settled on the â€Å"new land† and from the European invaders who wanted to take it over. Self-defense was originally termed the first law of nature, and citizens were allowed to use deadly force whenever they judged it necessary. This practice of self-defense existed during a time where the individual was considered the â€Å"†¦ judge, jury, and executioner† (Cornell, 2013). While being attacked, an individual was allowed to determine the course of action he or she could take to protect himself or herself--whether it be retreating or killing the perpetrator. During this time, items such as one’s own hands, bow and arrows, knives, and weapons of that sort were usedShow MoreRelatedLocke, Hobbes, Aquinas, and Machiavell Theory on Self-Defense and Governance1548 Words   |  7 Pagespolitical struct ures, theories, strategies he must first deconstruct the basis of society. By first deconstructing society, the theorist is then able to reconstruct society and simultaneously elaborate on each component of society to then theorize on effective political structures. Locke, Hobbes, Aquinas, and Machiavelli each followed this process in creating their political theories and at the very center of each of their theories is a commentary on human conflict. Self-defense is the very first typeRead MoreIs It Ever Okay? Essay1581 Words   |  7 Pageslaw, if a defendant can past the five elements of proving their attacker as dangerous and a threat, then no criminal charges will be filed against them (National Paralegal College, 2016). Even though you are still taking the life of someone else, Self Defense is the only form of killing that is okay because it is a form of protection and it can save you from being harmed or killed. Morally, killing someone else is never okay and usually this heinous crime, is not committed by the average person. HoweverRead MoreCultural Relativism And Racial Relativism Essay1169 Words   |  5 PagesQuestion 1 Cultural Relativism is a theory arguing that each different society follows a different moral code that is created by the majority and that is completely right and acceptable. A moral code is right, not because of any moral reason, but because a specific culture says it is. It is important to understand that Cultural Relativists believe that each group has the right moral code for themselves, even if there are contradictory moral codes in different societies. In James Rachels’ articleRead MoreEssay about Affirmative Defences881 Words   |  4 Pages Affirmative defenses is the answer to which a defendant gives the court in response to the crime they are charged with. There are two main types of affirmative defenses, Justifications and excuses. Justifications and excuses are answers that the defended did do the crime but they can give a wonderful and perfectly good reason why they did it and they should not be held responsible for the crime they committed. Because every case i s different there is a plethora of justifications and excuses, someRead MoreEmployment Advertisement And Employer Liability Over Employee Conduct892 Words   |  4 Pages(â€Å"ADEA†) contains the rule based on defense of bona fide occupational qualifications (â€Å"BFOQ†). Specifically, under ADEA, employer may not advertise based on age preferences. (Age Discrimination in Employment Act of 1967). Using age range or â€Å"young boy,† â€Å"young girl,† â€Å"college student,† or â€Å"recent college graduate,† will likely violate the ADEA. (29 C.F.R.  §1625.4(a)). However, employer can use BFOQ as a narrow exception defense (Miller, 2013). For BFOQ defense, the employer must prove that (1) requirementRead MoreSigmund Freud Theories1254 Words   |  6 Pagesis a well known name in the world of social science. Freud is responsible for revolutionary concepts such as the defense mechanisms and the iceberg metaphor outlining the human psych e. The knowledge of Freud’s concepts such as these have allowed me to gain a more thorough understanding of the complexity of my psyche and the causes of my behaviours in my everyday life. Freud’s theories aid me in explaining my actions in various situations in my social life and groups, my personal thoughts and motivesRead MoreFreud s Theory Of Personality974 Words   |  4 PagesFreud and his theories about the unconscious and behavior. It was one of the main focuses of my high school psychology class. However, I had never heard of his theories about personality before, and it was really interesting to learn about. He thought that the human psyche was structured into three parts; the id, superego, ego. Just those names alone make me want to learn about this interesting theory, and I really enjoyed researching this topic. The first part of Freud’s theory of personalityRead MoreHolden Uses Defense Mechanisms1372 Words   |  6 PagesConsequently, Holden uses defense mechanisms, â€Å"as a means of preventing anxiety that would result from conscious awareness of disturbing impulses, wishes, or ideas arising from the id,† (Nevid 471). Nevid explains that according to Freudian theory, defense mechanisms reside in the unconscious part of the human brain because if people were conscious of every single problem, people wouldn’t be able to function. Therefore, Holden is subconsciously utilizing defense mechanisms in order to shield himselfRead MorePsychoanalytic and Phenomenological Explanations of Persistent Antisocial Criminal Behavior1695 Words   |  7 Pagesinterrelated sources ranging from ones upbringing and quality of relationships to their own feelings of self-esteem and worth. Though this may seem relatively easy and un-complex, countless people today are engaged in persist ent antisocial, criminal behavior, and seem unable to find an alternative, legal, means of living. While many have tried to explain such behavior through various theories, the causes of criminal activity remain to be satisfactorily clarified. Essentially, antisocial criminalRead MoreCase Analysis : The Jodi Arias Story And Her Whereabouts Changed Three Times1689 Words   |  7 Pageswhereabouts changed three times. Sykes and Matza’s drift/neutralization techniques will be used to analyze her final alibi presented to authorities. Her motives or why she murdered her ex-boyfriend can be analyzed through Agnew’s general strain theory, evaluating the removal of positive stimuli and the introduction to negative stimuli. II. Background Details about the case Arias and Alexander met at a conference in Las Vegas in 2006. After meeting they entered into a relationship and Arias’

Human Resource Planning Recruitment - 7002 Words

Human Resource Planning Recruitment Chapter Summary This chapter describes the process an organization uses to plan and recruit so that there will be adequate human resources. The steps described are linking business strategies to future needs, forecasting labor demand and supply, determining in what positions there will exist a labor shortage or surplus, setting goals regarding future human resource needs, and identifying strategies to solve the problems of shortages and/or surpluses. The ability to recruit successfully is described as depending upon personnel policies such as job posting (an internal strategy), level of pay in comparison to the market, and the extent of job security. The chapter describes sources for†¦show more content†¦2. Determining Labor Supply a. Internal labor supply is determined by a detailed analysis of how many people are currently in various job categories, modified to reflect changes in the near future caused by retirements, promotions, transfers, voluntary turnovers, or terminations. This is done by historical, statistical models such as the transitional matrix, which is a table used to project internal labor supply. The matrix shows the proportion or number, of employees in different job categories at different times and how people move from one job to another in the organization and how many people enter and leave the organization (text Table 5.1 and TM 5.2). This method is best combined with judgmental methods. 3. Determining Labor Surplus or Shortage—By comparing forecasts for labor supply and demand for specific jobs, the organization can determine what it needs to do. | | |A related reading from Dushkin’s | |Annual Editions: Human Resources 99/00: | |(â€Å"Is Anybody Out There† by Alex Markels | Example: Japan’s Matsushita Corporation has reaped benefits from HRP. The price of Japanese yen is a strong indicator forShow MoreRelatedHuman Resources Planning, Recruitment, And Selection Essay2234 Words   |  9 Pagesof senior leadership and the Human Resources Managers to take care of their employees and ensure that they are being treated with dignity and respect. HRM must take into consideration the Equal Employment Opportunity (EEO) and Affirmative Action in order to protect employees from discrimination. HRM must consider human resources planning, recruitment, and selection when matching the right candidate with the right position. HRM must find ways of providing human resources development to ensure employeesRead MoreThe Role Of Human Resource Planning : Selection And Recruitment789 Words   |  4 PagesTraditional People Resourcing (Selection and Recruitment) In today’s modern working world, companies have increasingly become more competitive in its people resourcing techniques (Delaney Huselid, 1996; Ordiz Fernà ¡ndez, 2005). Over the last decade, leadership teams have shifted its approach and therefore, invested significant time and resources on Human Resource Management (Boselie et al., 2005; Cassell et al., 2002). The role of Human Resources has now become a key integral business functionRead More: the basic functions of Human Resource Management: planning and forecasting human resource requirements, recruitment and selection, appraisal, evaluation and employee motivation. UOP: MGT 4311823 Words   |  8 Pagesanalysis of the Human Resource Management (HRM) function. Included in this paper are key topics discussed in this module: the basic functions of Human Resource Management: planning and forecasting human resource requirements, recruitment and selection, appraisal, evaluation and employee motivation. Additionally, this paper addresses employee quality of life and productivity programs and improving the physical work environment. The relationships between successful business and Human Resource ManagementRead MoreThe Reasons For Human Resource Planning1450 Words   |  6 Pagesreasons for human resource planning in Tesco: There are several important reasons of human resource planning that business organisation carry out regardless their size and it is important for the continuity of any business organisation to plan. However, in many business owners may not include human resource planning at the beginning of their business but later realise the importance of human capital and no business can survive without having competitive human capital. Reasons are human capital, budgetRead MoreHuman Resources Planning And Human Resource Planning1603 Words   |  7 PagesHuman resource handle administrative functions in an organisation and Human resource planning expand strategies for relating the skills and size of manpower to enterprise needs. In simple words the planning system makes recruitment, gives training and restructures the staff requirement to meet the organisational goals and changes within the environment. Human resource planning is a paramount component of Human resource management. B.J Smith (1992) describes that Human resource planning is the legalRead MoreSample Resume : Training And Human Resource Management1638 Words   |  7 Pagesgrade: Reading: 7, Listening: 7.5, Writing: 7.5 Speaking: 8 Career Objective To obtain a challenging human resources consultant position including recruitment, training and human resource management services which will positively affect organization development. Career profile Over 3 years experience of human resources and payroll manager, progressive experience in employee recruitment, employee development/ training, mediation, and payroll administration. Provide professional advice of payRead MoreHuman Resource Management and Strategic Human Resource Management1136 Words   |  5 Pages2010, Managing Human Resources, 3rd edn, John Wiley Sons, Milton, Qld. In chapter 1 of the text, the author shows an overview of human resource management and strategic human resource management. The author also shows the relationship between HRM and management, manager’s role meaning of strategy, strategic approach to HRM and strategic challenges. Lots of diagrams and explanations are used by the author. This chapter has contributed to my understanding of strategic human resource management byRead MoreHuman Resource Planning : An Organization1466 Words   |  6 PagesThere are several important reasons of human resource planning that business organisation carry out regardless their size and it is important for the continuity of any business organisation to plan. However, in many business owners may not include human resource planning at the beginning of their business but later realise the importance of human capital and no business can survive without having competitive human capital. Reasons are human capital, budget control, training and development, andRead MoreQuestions On Human Resource Planning1476 Words   |  6 Pagesreasons for human resource planning in Tesco: There are several important reasons of human resource planning that business organisation carry out regardless their size and it is important for the continuity of any business organisation to plan. However, in many business owners may not include human resource planning at the beginning of their business but later realise the importance of human capital and no business can survive without having competitive human capital. Reasons are human capital, budgetRead MoreFunctions Of Human Resource Management1632 Words   |  7 Pages Primary function human resource management can divide into primary and secondary function primary function is directly involved with obtaining, maintaining and developing employee. Primary function included human resource planning, equal employment opportunity, staffing, recruitment, and selection. Compensation and benefit, employee, labor relation health, safety and security and human resource development. Secondary function included organization, job design, performance appraisal system, and

Report for Frank Burgess

Questions: Prepare a report for Frank Burgess that addresses the following: a) The purpose of a product costing system. b) Preparation of a Schedule of Cost of Goods Manufactured and Cost of Goods Sold. (The schedules may be in the appendix). Explain why some items have been excluded from the schedules. c) Complete the T accounts and determine the following: i. Work in Process at the end of April; ii. Raw materials purchased in April; iii. Overhead applied in April; iv. Cost of Goods sold in April; v. Raw materials used in April; and, vi. Over or under applied overhead in April. d) Discuss how overheads can be over or under applied and how the company should deal with the over or under application. e) Evaluate whether ABC should be introduc. Answers: Introduction The report is prepared by the New Age Caravan Company. The company has been undergoing stringent technical constraints where the accidental fire affected the accounting data of the company. The company does not have a professional accountant and the report is intended for the cost information of the company. The report focuses on estimating and calculating the product cost and the cost per unit at each process. The incomplete ledger accounts are prepared for the company and the evaluation of activity based costing is done as an alternative to traditional costing method. a) Purpose of product costing system Product costing system is a combination of techniques that evaluates the cost of product of the organisation and provides timely data about the cost per unit of products for effective pricing and planning strategies employed by the company. It assists in a valuation of stock and helps in controlling production activities and lends notable help for preparing a financial statement. The purpose of product costing system is to provide a bird's eye view and strategic analysis of products of the organisation Product costing system underlines the complete procedure that is required during production activities. It underlines the study and evaluates the complete list of the data relating to the cost of a product and undertakes to deal with new and extra costing features. It provides in-depth study of billing and routine procedures of the materials. It creates the comprehensive understanding of the costing procedure of a product. It creates simulated cost and also deals with obsolete and frozen cost (Figge and Hahn 2013). Product Costing helps in computation and analysis of the cost of goods manufactured and the cost of goods sold for every unit of a product. It holds key importance since it sheds critical light about the operational activity of the organisation. It provides vital knowledge for a process called as roll up of cost. Product costing undertakes the breaking down of the cost to provide additional and cohesive knowledge about the cost of a product and the value added at each step of the production activity. It allows the user of such information to understand how the cost of a product is changing at each level and how organisations are operating, which causes the changes of cost at each level (Dai and Zhi 2015). The process of product costing helps in achieving the understanding of the optimum level of cost. Over production and under production are extreme cases for any organisation, which casts its evil on the production through adverse conditions leading to a decline of profitability. It allows the cost of goods manufactured to be optimum by employing costing on a comparative basis. This synchronisation is possible through "product cost controlling" and the information system existing in the organisation. Product costing is an effective analytical tool for profit evaluation and update on pricing equilibrium. It undertakes to highlight the efficiency of the production process and points the advantage, which the organisation possesses regarding production process. It, however, also depicts the shortcoming in the production process and raises the potential red flags for the organisation regarding production process (Bjrnenak 2013). b) Schedule of cost of goods manufactured and cost of goods sold i) Schedule of goods manufactured Opening balance of raw materials 12000 less: losing the balance of raw material (12000) Material transferred to production 180000 Direct Labour 182000 Manufacturing overhead Depreciation of factory building 8000 Depreciation of factory equipment 16000 Factory Insurance 14000 Repairs and Maintenance 8000 Land tax 4500 Indirect labour 118000 156000 total Manufacturing cost 518000 Add: opening work in progress 4500 Less: Closing Work in Progress (33500) Cost of goods manufactured 489000 Notes: Predetermined overhead rate = Annual overhead costs/ Annual direct labour hour = 1,800,000/ 60,000 = 30/ unit Direct labour hour for April = 5200 hours. Applied overhead = 5200* 30= 156,000 Actual overhead = 168,500 ii) Schedule of cost of goods sold Particulars Amount Amount Opening balance of finished goods inventory 11,000 Add: Cost of goods manufactured 489000 Less: Closing balance of finished goods inventory 16000 Cost of goods sold 484000 Certain items have been excluded from the schedule. The company's account section suffered because of the fire and certain information was not traceable. However, on completion of the schedule, it can be observed that the company follows the under application of overhead, where the manufacturing overhead is lower than the actual overhead. The cost of goods manufactured was fixed at 489,000. c) Determination of T account Raw materials a/c Particulars Amount Particulars Amount To balance b/f 12000 By cost of goods manufactured a/c 180000 To creditors a/c 180000 By balance c/d 12000 192000 192000 Accounts Payable a/c Date Particulars Amount Date Particulars Amount 1-Apr To balance b/f 12000 By purchases a/c 184000 To bank a/c 180000 30-Apr By balance c/d 8000 Manufacturing overhead a/c Amount Date Particulars Amount 168500 By Applied overhead 156000 By Cost of Goods Sold 12500 168500 168500 Finished goods a/c Amount Date Amount 11000 484000 489000 30-Apr 16000 500000 500000 WIP a/c Date Particulars Amount Date Particulars Amount 1-Apr To balance b/f 4500 By Finished Stock of Goods 460000 To Cost of Good Manufactured 489000 30-Apr By balance c/d 33500 493500 493500 Cost of goods sold a/c Date Particulars Amount Date Particulars Amount To cost of goods manufactured 489000 By goods available for sale 460000 To manufacturing overhead 12500 30-Apr By finished goods c/d 33500 To opening balance of finished goods 11000 30-Apr By balance c/d 0 512500 512500 d) Over applied and under applied overhead Over applied and under applied overhead arises due to the process of standard costing approach. Over applied and under applied overhead arises when organisations employ the rates of overhead on the estimation basis. This could lead to a curbed figure of the overhead figure. In the case of under applied overhead, the applied overhead value is lower than the actual value of the overhead that the company incurs during the operational process. The difference between the over and under application overhead is the under application overhead. Many organisations employ the under application of overhead, to curb and deflate the cost figure. This leads to a hike of profitability for the organization. The predetermination of the overhead rates is the sole cause of such deviation, which the company employ during the production process (DRURY 2013). On the other hand, many organizations employ over application of overhead. In this case, the actual value of the overhead is lower than the applied value of the overhead of the organization. The deviation between the two overhead is the value of the over application of the organization during the accounting year. This practice is undertaken by organizations to curb the profitability of the organization and show an inflated figure of the cost of the organizations. This method is employed to avoid taxes by showing deflated figure of profits. It also functions on the lines of predetermined rates of overhead and the estimation of the overhead rates causes the deviation between the actual value of the overhead and the applied value of the overhead. Either case of the overhead does not depict the true image of the overhead employed by the company (Clinton and White 2012). Its a case of extremities on the part of the company, where in one case the overhead is allocated excessively and the o ther case depicts the allocation inadequately. Spending on overhead cost needs proper control procedure and competency of accountants and personnel. Lack of competency and control on the part of the personnel lead to a situation where over an application and under application of overheads take place. Another reason of how under and over application of overhead takes place is because the overhead includes a certain portion of fixed cost, which does not increase in the same proportion as the variable cost of the direct labour or machine hours. There are certain points, which an organization needs to follow in case of over applied and under applied overhead. Theoretically, it can be inferred that the over-application and under application are caused due to the predetermination of rates. Therefore, the overhead application amount should apply to each item of the account, instead of the total account balance. But in practice, this is not followed. The application is carried out on the complete account balance. When the amount of application is insignificant, then the company offsets the amount with the cost of goods sold. In the case of significant application of overhead, the amount can be diffused among work in progress inventory, finished goods inventory and the cost of goods sold (Figge and Hahn 2013). The company can employ alternative measures like theoretical capacity measures, where the utmost capacity of an activity is measured against a standard time. It includes the future and historical data of production and cyclical trend in the economy. It ignores a factor like a machine breakdown and other factors leading to hindrances in operation. It produces results that cause the actual and budget cost to be near to each other. This leads to product cost being less deviate from the actual cost. This causes less deviation in the under and over application of overheads. This measure lends much more accuracy and in the product costing methodology and reduces the chance of risk and deviations (Messner 2015). e) Evaluation of Activity Based Costing More and more companies are approaching towards the adoption of Activity Based Costing technique. Many advantages and benefits are inferred from this costing technique. It is a method, which allocates the indirect cost and the total overhead cost based on the actual resources it consumes. This leads to the approximate evaluation of the overhead cost by the company. The company in the case study suffers from various issues of over and under application of overhead, which does not reflect the correct cost of the product and the profit in the financial statement of the company. The company in the case study has suffered significant losses due to fire and during the evaluation of the cost methodology, it was inferred that the under and over application of overhead had caused a significant problem for the company, which was needed to be dealt with it. This requires a customized environment of production, which assesses the indirect costs according to the resources and consumed and then th e true cost is depicted. It however, can be a challenging task for the company to employ this cost technique as it suffers from various benefits and demerits (Van der Stede 2016). Advantages The benefit of activity based costing can be traced from the fact that it improves the processes used in costing. It underlines and thoroughly detects all the processes that have an impact on costing and critically analyses it. In the longer run the overall processes can be evaluated and seen to be working effectively (Quinn 2014). Activity based costing calculates the costing of each overhead item by the actual resources it consumes. In such circumstances, it reflects the true and fair image of the cost of each item of overhead account. It assists the company in reducing and eliminating waste in costing process of overheads, which might give an inflated or deflated picture of the costing of the company. Activity is Based Costing technique initially removes waste from each item of the overhead process and then ultimately remove it from the business altogether (Messner 2015). Activity based costing is useful in identifying the true and approximate cost of each unit in the production process. This allows the company to identify the actual cost of the product and effectively apply price strategy in the sales procedure of the company. Price strategy of a company is a useful aspect to consider since it allows the company to understand cost and price strategy and the level of profit margin it can attain. It allows the company to employ better pricing strategies and marketing strategies, which is needed for the company (Leauby and Wentzel 2012). The activity based costing technique effectively allows the company to evaluate the cost and benefit between the cost techniques that the company uses. The concept of cost and benefit is an important aspect for the company to assess before applying any costing technique. Activity based costing allows the company to improve it business and overcome the loopholes of every facet of the operational activity. It helps in the functioning of the company and also improves the image of the company with working methodologies and principles, higher profitability and minimization of risks and wastes by the company (Parker 2012). Disadvantages The Activity base costing does suffer from certain shortcomings and loopholes. The company needs to evaluate these demerits as well to form a proper idea of the effectiveness of the costing technique. Activity Based Costing heavily depends on data and thus data is collected from many departments of the organization. The heavily reliance on data makes the technique heavily susceptible to deviations in case of untrue and misrepresented data. This is one of the shortcomings of the technique (Soin and Collier 2013) The period involved in activity based costing is long and therefore it involves a length period in the evaluation of cost as it carries an in depth analysis of the production process, employee action and also every aspect of the business (Parker 2012). The implementation and the cost of employing this technique is high. Therefore, the company has low wastage and therefore the high implementation cost might make it not prospective to employ thus costing technique. The activity based costing technique is not very effective if the over and under application of overheads is very high and very low. This leaves the business in a disadvantageous position. Therefore, it can be concluded that activity based costing requires careful and strategic evaluation before employing this technique. Conclusion On concluding the report it can be observed that the company has suffered a major technical hassle due to the fire, which caused the loss of accounts of the company. Certain information was traceable and the T account has been created using the schedule of goods manufactured and schedule of goods sold. The company follows the under application of overhead and the company follows standard costing method. Activity Based Costing has been the future plan of action as it holds certain benefits to the company. The purpose of product costing has highlighted the effective product costing process and the necessity to employ price strategy. Reference list Bjrnenak, T., 2013. 4. Management accounting tools in banks: are banks without budgets more profitable?.Managing in Dynamic Business Environments: Between Control and Autonomy, p.51. Clinton, B.D. and White, L.R., 2012. Roles and practices in management accounting.Management Accounting,94(5), pp.37-43. Cullen, J., Tsamenyi, M., Bernon, M. and Gorst, J., 2013. Reverse logistics in the UK retail sector: A case study of the role of management accounting in driving organisational change.Management Accounting Research,24(3), pp.212-227. Dai, L., Li, P. and Zhi, X., 2015. The institutionalization of management accounting change: an observation across societal, organizational field, and organizational levels. DRURY, C.M., 2013.Management and cost accounting. Springer. Figge, F. and Hahn, T., 2013. Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources.Management Accounting Research,24(4), pp.387-400. Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2013. Management accounting and control practices in a lean manufacturing environment.Accounting, Organizations and Society,38(1), pp.50-71. Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2014. Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices.Journal of Operations Management,32(7), pp.414-428. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Leauby, B.A. and Wentzel, K., 2012. Linking Management Accounting and Finance: Assessing Student Perceptions.Strategic Finance,93(11). Messner, M., 2015. Does industry matter? How industry context shapes management accounting practice.Management Accounting Research. Nuhu, N.A., Baird, K. and Appuhami, R., 2016. The Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance.Advances in Management Accounting (Advances in Management Accounting, Volume 26) Emerald Group Publishing Limited,26, pp.67-98. Parker, L.D., 2012. Qualitative management accounting research: Assessing deliverables and relevance.Critical Perspectives on Accounting,23(1), pp.54-70. Quinn, M., 2014. Stability and change in management accounting over timeA century or so of evidence from Guinness.Management Accounting Research,25(1), pp.76-92. Soin, K. and Collier, P., 2013. Risk and risk management in management accounting and control.Management Accounting Research,24(2), pp.82-87. Van der Stede, W.A., 2016. Management accounting in context: Industry, regulation and informatics.Management Accounting Research,31, pp.100-102. e) Evaluation of Activity Based Costing Reference

Development of the Symphony free essay sample

The antecedent years of the Classical Symphony molded and defined the typical outline and structure that became established by the early 18th Century. By the sass In particular, the framework comprised of a dramatic, fast movement followed by a second slow, lyrical movement and ended with a fast dance-like third movement. It is known, between the years of 1720-1820, 16,558 symphonies had been written. By the beginning of the 19th Century, the symphony had generally maintained the same principle movements, although gained a fourth movement or finale as it is more aptly named.An introduction or a possible fifth movement may also have been added, such as Beethovens 6th Symphony. But how did it succumb to this? There are of course, many contributing factors towards the development of this particularly prominent and historical genre. But in order to discover how the symphony has developed as a whole, the internal cogs that turn this device must first of all be recognized. Throughout the 1 8th Century, the term known today as symphony was then known as sonata, assassin or what would also be named, an overture. This would usually feature three contrasting sections. It may be an Instrumental ensemble providing an Introduction to an Opera or It could also be used as an orchestral interlude, like that evident in the Pastoral Symphony from Handels Messiah. Although, the requirements when composing assassin were not particularly strict, there was no precise form and certainly no absolute. Assassin would also quite commonly be used as a device to cover the noise when scenery is being changed within an opera. Despite there being no definite form beforehand, the early sass had still produced certain guidelines associated with the structure.It would seem that what had become constant or typical had become the established form or Truckee. This had practically became set In stone within the Italian overture the most popular In the early 1 8th century as a fast first movement, a slow second movement, followed by a fast, dance-Like third movement. This would be orchestrated using strings, oboes and horns, with a continuo played by bassoon or most commonly , harpsichord. The key of D would commonly be utilized due to Its open string timbre but most importantly due to the making of the instrument.It should be taken into consideration that the technical instrumental innovation of the 18th Century had not fully developed. For example, valves were not invented until the early 19th Century; therefore there were extensive limitations to the potential of tonality. This was an especially concerning issue within ensemble performance and keyboard music; proving highly problematic. At this time, it would be highly impractical and very rarely seen for a key to go beyond four sharps or three flats.Although this problematic lack of innovation Is not solely connected to the symphony, it is still directly vital In understanding how the symphony develops, after all, tonality and Instrumentation play the most basic yet significant part within the genre. A preeminent composer of this period would be Alexandra Scarlatti (1660-1725). In 1 700, Davis pagan et Victoria would be performed for the first time at the Crocodiles, resembled somewhat aged structure. Later in 171 5, Scarlatti 12 Confession did concerto gross generally proved as the perfect reflection of the assassin of the time.On the other hand, No. 7 in G involves four movements displaying progression and expansion Nothing the symphonic movement of the early sass. Also, No. L in F serves as an early sign of the five-movement operatic assassin which would become more common later in the century and early 19th. A structure of Allegro Adagio Allegro Adagio Allegro is utilized but despite being well written, shows to be rather inventive in terms of variety. Being only the beginning of the 18th century, this would be expected.In terms of key, the entire 12 Confession did concerto gross displays the likes of C minor and G minor as its most extravagant keys. This will seem largely unconventional for the seemingly restrictive boundaries in place regarding tonality. Irish Assassin is bound to bare influence on the Symphonic movement that is to come. As seen in Jacques Pubertys Concerto De symphonies pour less violins, flutes et outbids(1730-1737), it is shown that composers began to abolish the old fashioned Nays, as the name of the dance had been associated with the tempo e. G. Gavotte Gracious. Less lmens, symphonic nouvelle had been described by Jean Frye Rebel to have an initial Jarring dissonance and is seen as a highly original piece. The indications, as well as other factors such as key, had begun to move on in breaking away from convention, detaching itself from such out dated baroque terminology. Ninth regards to instrumentation around the mid to late 18th century, the standard Mould involve strings, two horns or sometimes oboes added to the harpsichord until 1770 and after, the horns would be replaced by trumpets and the timpani.Flutes took the place of oboes, most often for a slow movement. Gradually, clarinets and bassoons would be introduced later contributing to the lineup of a full late classical orchestra. Towards the end of the 18th century, especially in Viennese work and around Bohemia, the instrumentation would almost always be grouped in pairs. In the late sass, the French symphonies had begun to emerge quite triumphant. Francis Martin had been heard in Paris before the Anaheim composers had made heir mark and may later have inspired a young Mozart, especially the Symphony No. (1746) with its slow C minor movements. Europe had now entered a more Classical Era form of composing, if the symphony had to be fitted into a generalized time scale. Eventually, the term assassin was used explicitly for the concert symphony at the end of the century. Whereas overture or overture did now specifically refer to opera, oratorios and cantata performances used to prepare the audience for the concert that is about to commence. It was around the mid 18th Century the term homophony had became established, as evident in Rousseau Doctrinaire in 1750. 740 seen the arrival of the first four movement symphony on record composed by the Viennese George Matthias Moon (1717-1750), which featured a Minuet as the 3rd movement. This was rather unorthodox at the time and Moon most typically wrote Ninth the three movement structure. He is regarded as a main contributor or pioneer of the Sonata Form, which is highly associated with the symphony. This is down to his use of development which is so clearly enthralled in the development used within his three movements, especially within the recapitulation.Moon, as well as the famous Waggishness, were seen as the leaders of the Viennese movement. Vienna, dominance within the forefront of Symphonic production. From around 1740 to 1778, the Anaheim style emerged from Germany which primarily graced symphonic Narks like that of Johann Stamina (1717-1757). Rather effective dynamic passages Mould be easier to play as the instrumental writing became somewhat more diverse. Certain themes also developed within the symphony like that of a Wale or roller in Inch a line of a melody rises over a pedal or oscillating bass.The use of melodic and ironic form had begun to develop into something more, proving Anaheim and Austrian style at the forefront of symphonic production. Stamina had devoted himself to primarily instrumental music, moving on from the likes of the assassin seen in opera, and had written 58 symphonies which were large contributors to the movement. He often wrote in 4/4 allegro tempos which adhered to the Classical way of construction seen in the four-bar phrases and eight-bar sentences. The sonata form appeared as his original themes often reoccurred toward the end resembling a recapitulation.Anaheim composers would often use a type of mirrored effect wowing a reversal of the primary and secondary theme within the recapitulation. Strong themes would be expanded within the development section involving a crescendo passage like that of a Wale. It is safe to say that Stamina had used an approach and displayed characteristics within his music that had become normal in the years to come. He also utilized a polytheistic exposition like that of the Italian opera overture that had been seen around twenty years before but taking it into the future.Stamina may be seen as a link between the Italian overture and what had become the concert symphony. As most music of the time, it provided entertainment for the higher classes, mainly civic, state and institutional functions. Rhea social context of the symphony had a high impact on how or what was required. As most well-known composers worked directly for royalty or the church, the majority of their work would be requested by the employer. Therefore, as the trends change, the requests change, thus, the face of the symphony also. Since the main contributor of the ad capo aria, Alexandra Scarlatti, had been highly influential upon the composers of the 18th century, the ad capo assassin, which left decoration to the anger as opposed to the orchestra, became popular with opera composers as a reaction to the latest direction of compositional yield. This would now typically begin Ninth an Allegro exposition with a following Andante in a different key, which would most often be in the relative or tonic minor.Following this would be a D. C. Return to the original Allegro movement which will return to the tonic and be transposed, as evident in Ronald Scapulas La Zingier (1753). Later, the concert became highly concerned with aesthetic qualities, making sure the performance became something more. The Opera was a form of expression, whereas the symphony became the embodiment of such expressive qualities. So much so, there was less need for opera as the popularity and boundaries of the symphony grew.With regards to a geographical sense, the trends within Europe would mainly favor the Italian and French composers, mostly choosing these over native sounds like the people of England. Although there was symphonic production underway in Britain, compared to France and Italy the scene seemed to lack encouragement, at least until the arrival of Heydays London Symphony in 1795. The wealth of England swelled within the 18th provoked by the feelings associated with such a depression, inspiring a wave of composers to write for symphony that emerged from Italy.This would maintain the country as one of the leaders of the symphony. Joseph Haydn (1732-1809) has proved to be one of the main contributors of the symphony. He composed many Italian operas in the sass and proved very popular in France in the sass. He had composed over one hundred symphonies showing much devotion to the movement. Rhea early works used a three movement structure and eventually consisted as four. Teens the years of 1758 and 1762, the structure began with a Fast minuet and trio slow fast which ended up as fast slow minuet and trio fast.This would now be the symphony standard structure for the years to come. During the late symphonic era, new approaches were taken towards form, harmony, orchestration and texture, For example, slow movements featured variations and rondo finales. Also, opera features would be incorporated into his later works like the overtures from his opera works were seen in movements in no. 50, 53, 62, 63 and 73. Works such as Symphony no. 9 displayed rather extensive contrapuntal development, also bringing the technicality of the symphony forward.Adding to the symphony ability to move the audience, Heydays Strum undo Drank come about between the sass and sass. Translating to storm and stress, the minor mode symphonies (no. 26, 39, 44, 45, 49 and 52) in particular, display a certain sense of color and feeling. Sonata form would now serve as a basic framework for the symphony. Most of Wolfgang Amadeus Mozart (1756-1791) Italian symphonies unlike Haydn, feature a three- movement structure with a finale in 3/8. With the influence of AS Bach, Mozart managed to adopt a style that requires explicit attention to the subtlety of phrasing.Using symphony nose 19 and 22, it is apparent that only a secondary theme is featured in the recapitulation. Even repeat signs have been eradicated and these had been associated with the structure previously set. Mozart use of highly rhythmic material seems quite similar to Haydn. A sometimes Jovial approach is taken and applied to composition between Haydn and Mozart like that of kick. This shows the idea of cross-influences is inevitable, not Just between two composers but also on a much larger scale, but between countries.Upon entering the 19th century, the symphony could be generalized by using a medium-sized orchestra with four movements. Instrumentation and structure had obviously came along since the beginning of the 18th century. But it was Ludwig Van Beethoven (1770-1827) that managed to transform the genre. This is evident in his programmatic titles and headings, adding another depth to the genre. Errors or Pastoral gave way for a further interpretation like that of the Thus fate knocks at the door heading of the Fifth Symphony. Indeed the Third Symphony had been written of death, ethical and lattice ideals.The symphonies that had been written over a hundred years before, had been written for an, albeit influenced, make-believe situation or play whereas thieving was writing of true, closely personal situations. Errors had originally been Mitten of Napoleon which had been very real and highly controversial. Ultimately, it Nas for sheer emotional content and innovative technicality that Beethovens symphonies are so recognized and have gone down greatly in musical history. Overall, the symphony had came a long way since its early form in 1700. Vienna and great effect on other counties.By Beethovens final symphony (no. 9) in 1824, movements would generally consist of a long opening movement often in sonata form, sometimes preceded with a slow introduction. Secondly a slow movement in sonata form or a theme and variations. Thirdly, a dance like movement in triple time, often a scherzo and a fast finale to end. The two middle movements would occasionally be swapped and certain exceptions may appear regarding other amendments to structure although most of the time, this structure would prevail. This is mostly down to the works and styling of the great Haydn, Mozart and Beethoven.Haydn, like many others, believed that the main reason for producing his Narks was to move the listener and Beethoven had managed to take this to a higher level. This is the idea and indeed what a great symphony should do. The term symphony would originally be interchangeable with other names such as overture, sonata and most commonly assassin at the beginning of the 18th century and gradually, with the contributing factors of instrumentation, cross-influence and most importantly structure, the symphony became one of the most powerful, influential and highly respected genres of all time.