Monday, September 9, 2019
Ethnic differences Essay Example | Topics and Well Written Essays - 1000 words
Ethnic differences - Essay Example The ethnic differences in education are more visible between minority and majority ethnic groups. In Europe, where ethnic differences play a major role in education, different countries have different ethnic communities, for instance, Turks and Kurds can be found in Germany, North African in France, black Africans in united kingdom, Denmark and France and Pakistanis and people of Asian origin in Germany, France, Denmark and the united kingdom (Szalai, 2011). One of the features that the ethnic minority groups have is that they have higher than average fertility levels in comparison to the natives of the area that they are living in. Do instance, in Europe, most of the ethnic minorities who live there come from families with three or more children. In addition, most of the families from minority ethnic groups had an economic disadvantage since a large number of them could be categorised among the poorest members of the society. Most of the parents of minority ethnic groups have a simi lar trend in terms of their educational attainment in that most of them are either attained primary level education qualification or vocational education. In societies where there are clear ethnic majority and minority, the educational system is likely to show some signs of ethno-social segregation where it can occur at the system level, the school level or the class level. The school system can propagate ethnic differences in education where the pupils from different ethnic groups enrol in distinctive schools as a result of residential segregation; this type of segregation is very common in France and Germany. However, in some instances, the school systems may work against ethno-social segregation especially where schooling boundaries are set taking into consideration socio-ethnic composition and diversity. Some educational institutions also treat their students differently depending on their ethnic background, for instance, some institutions, are more diversity conscious, other di versity blind while others deliberately separate the students depending on their ethnic backgrounds. The segregation of students based on their ethnic background has affected the performance and attitudes towards education especially among the minority students. This is because all factors are usually to their disadvantage, for instance, most of the students from the ethnic minority communities also come from the lowest social classes in the country. In addition, this group also comes from the backgrounds where the parents are not that much educated or aware of their rights and they therefore prefer to take their children to schools that are within their reach financially or those that they will not be discriminated against. In most cases, these schools are among the poorest performing ones. The ethnic background of individuals may also affect their health; that is their levels of health consciousness or the type of diseases that they are likely to suffer from. Some cultures have di fferent perspective on certain diets, which have an impact on their health, for instance, Muslims and Jews, which are the most predominant lifestyles in the middle east, have restrictions regarding meat, for instance, they are not allowed to eat any products from pigs. Other practises from these cultures also include fasting, which depending on the
Sunday, September 8, 2019
The Influence of Japonism in Van Gogh's Works Essay
The Influence of Japonism in Van Gogh's Works - Essay Example Van Gogh was an enthusiastic buyer of Japanese prints, most of which he acquired from the shop of a man named Bing, a Paris-based dealer who specialised in Japanese art. Later, in the South of France, Van Gogh wrote his brother Theo (who was in Holland) to describe the reasons for his love for the art of Japan. He told Theo that Japanese art makes us ââ¬Å"happier and more cheerful.â⬠It is an art of great simplicity, for the Japanese artist can find beauty in ââ¬Å"a single blade of grassâ⬠and can create pictures rapidly, ââ¬Å"with a few confident strokes.â⬠Van Gogh particularly admired the prints: ââ¬Å"Japanese prints, coloured in flat tones, are admirableâ⬠. Many of Van Goghââ¬â¢s own paintings contain allusions to Japan. For example, Japanese prints are depicted in the background of his portraits of Pà ©re Tanguy and Self-portrait with Bandaged Ear. Some of his paintings are very ââ¬Å"Japaneseyâ⬠in their subject matter, for example Branches of an Almond Tree in Blossom. But more important was influence which the Japanese prints had on the actual style of Van Goghââ¬â¢s work. At first sight, his painting Emperor Moth has no obvious connection to the art of Japan, but if we examine it more closely we can see how deeply Van Gogh had absorbed Japanese aesthetic principles. He told Theo that he had encountered ââ¬Å"a rather rare night moth called the ââ¬Ëdeathââ¬â¢s headââ¬â¢, its coloration astonishingly distinguished: black, grey, white, shaded, and with glints of carmine or vaguely tending towards olive greenâ⬠.... What also strikes us about the painting is its bold design and draughtsman-like qualities. The forms are edged with hard outlines, like the forms in a Japanese print. The painting has a decorative and semi-abstract quality, possibly reminding us of Japanese textile patterns, while the wings of the moth could almost make us think of the patterns on a kimono. The earlier letter to Theo had praised the ââ¬Å"flat tonesâ⬠of Japanese prints, and the painting is basically a flat design, without much perspective depth. The letter to Theo praised the rapid, calligraphic brushwork of Japanese painting, seen here in the rapid delineation of the grasses and the leaves. Van Gogh had also written to Theo about the Japanese love of nature and simplicity, seen here in his own painting of a single moth, set against a background of plants. Hokusai ââ¬â most famous for his print of The Great Wave at Kanagawa - was a Japanese printmaker whom Van Gogh much admired, and we could compare Van Go ghââ¬â¢s Emperor Moth with prints like Hokusaiââ¬â¢s Irises and Meadow Cicada and Hibiscus and Sparrow, which depict details of nature (illustrated in Fahr-Becker 154-155). Hokusai wrote that he wanted to understand ââ¬Å"the nature of birds, animals, insects, fishes ââ¬â the vital nature of grasses and treesâ⬠(Stanley-Baker 192), which reminds us of Van Goghââ¬â¢s paintings of butterflies, clumps of grass, lilacs and irises, all of which he painted around the same time as his moth picture (McQuillan184). It is important that Hokusai devoted a great deal of attention not just to flowers but also to their stems and their leaves. This can be seen in Van Goghââ¬â¢s Emperor Moth painting,
Saturday, September 7, 2019
Corporate Social responsibility assignment Example | Topics and Well Written Essays - 1000 words
Corporate Social responsibility - Assignment Example Nowadays unethical activities can no longer be hidden, as every activity against ethical CSR is investigated, communicated and broadcasted through internet by the media (Kakabadse, Rozuel, & Lee-Davies, 2005). However, if the other side of the coin is analyzed, it can be seen that that due to recent scandals, many reforms in business environment have been noticed. Firstly, the financial performance of the organization has improved (Galbreath, 2009). It has be analyzed by DePaul University that after the financial crisis and economic downturn, companies are engaging themselves into ethical business, which is revealing better financial performance as stated by S&P 500 Index (Silberhorn, & Warren, 2007). The operating cost has reduced due to CSR initiatives because companies are more concern about reducing their rate of emission, cutting down waste and by selling the recycled materials. To enforce ethical CSR activities and corporate governance in companies after the Enron scandal the A merican government also introduced Sarbanes-Oxley Legislation (Cromb, 2008). Answer 2 Stakeholders are the people or groups of people who have major interest in the growth and profitability of the organization. However, the interest of every stakeholder towards the organization is not the same. So based on the level of interest the stakeholders are segregated as primary and secondary stakeholder. The primary stakeholders are those who get the most affected by the positive or negative outcome or performance of the company. However, this differentiation is done for ethical decision-making. According to Figure 1, Freeman depicted a view of the primary and secondary stakeholders (Brockett, & Rezaee, 2012). Figure 1: Freeman's Structure for Primary and Secondary Stakeholders Source: (Colle, 2005) The segregation is done on the basis of fiduciary duties, legitimate interest towards the firm, invested capital and efforts. As can be seen in Figure 1, the primary stakeholders are shareholder s, suppliers, customers, employees and government. All these individuals and groups have financial and personal interest associated with the organization. They have direct contribution towards the positive or negative growth of the company, so they are the stakeholders who should be ethically receiving first priority in profits and decision-making. The secondary stakeholders are the competitors, society, local and global communities, etc (Colle, 2005). They are not indirectly related to the organization, but neither do they contribute towards the profitability of the organization nor they receive a share of the profit of the company (Ayuso, Rodriguez, Garcia, & Arino, 2007). Answer 3 The sets of rules, polices, principles and processes set by the company to monitor and control the company and its functions is known as corporate governance. The corporate governance also helps the company by providing guidelines for fulfilling the goals and objectives of the company. It is also respon sible for safeguarding the stakeholder's interest. Corporate governance assists the companies to lay down the foundation for planning our CSR activities for the company because unless and until the operational functions are ethically conducted, CSR will reap no result. However, stakeholders of the company have significant role to play in this case, as it has been discussed further in this section of the study. There are approaches around the world based on which the role of the shareholders in corporate
History of Minnesota Multiphasic Personality Inventory Essay Example for Free
History of Minnesota Multiphasic Personality Inventory Essay The assignment was to select a significant event in the development of psychological testing, such as the Chinese use of essay exams for civil service selection, the use of alpha and beta testing in World War I, Wundtââ¬â¢s laboratory, or the development of the Minnesota Multiphasic Personality Inventory (MMPI). This paper will discuss the Minnesota Multiphasic Personality Inventory (MMPI); explain its significance and how it has affected the development of psychological testing in the 21st century. Significance The Minnesota Multiphasic Personality Inventory was published in 1940 and the second revised version was published in 1989 (MMPI-2). It is used to measure adult psychopathology and is the most commonly used measurement in the world (Drayton, 2009). The test was developed with a set of answers that healthy adults would answer and then provides indirect questions as to prevent individuals from being able to skew their answers to get a more favorable result. This allows clinicians to have an objective measure rather than basing a diagnosis off of their minimal assumptions. The test (MMPI-2) is a self-report measure of a personââ¬â¢s psychological state and includes 567 items of true/false questions. According to Drayton (2009), ââ¬Å"It has nine validity scales (or ââ¬Ëlieââ¬â¢ scales), assessing for lying, defensiveness, faking good and faking bad and among others. These scales make it very difficult to fake the MMPI-2 results. The measure has many clinical scales assessing mental health problems (i.e. depression, anxiety, post-traumatic stress disorder), personality characteristics (i.e. psychopathy) and general personality traits such as anger, somatization, hypochondriasis, ââ¬Ëtype A behaviorââ¬â¢ addiction potential, poor ego strength and many othersâ⬠(p. 135). The MMPI-2 can be used to assess major social and personal maladjustment, identify potential applicants for high-risk public safety positions as well as give the ability to support a clinicianââ¬â¢s expert testimony. It can also assess clients in substance abuse programs and assist in selecting the most beneficial treatment methodology. With rising divorce rates, this assessment can provide valuable insight for marriage and family counseling. Lastly, this test has affected the college and career counseling sector by providing support for recommendations (Ben-Porath Tellegen, 2008) Conclusion This paper discussed the brief history of the MMPI and the MMPI-2, what it measures and what is included in the assessment as well as the significance it has in modern culture. Included was the intended use of the assessment, the basic principles that the test contains as well as the vast modern use of the MMPI-2.
Friday, September 6, 2019
Breaking the hourglass (Evaluating time managementââ¬â¢s importance) Essay Example for Free
Breaking the hourglass (Evaluating time managementââ¬â¢s importance) Essay Time management, according to Marc Mancini (2003), is organizing oneââ¬â¢s time in such a way that he or she will be more fulfilled, more confident, less stressed and less frustrated about his or her life dealings. Mancini (2003) pointed out the importance of managing time especially in this fast-paced environment where twenty fours hours is no longer enough for a day. How an individual manages his or her time is analogous to how he or she handles his or her life. Now that globalization has set in, time management is no longer an individualistic concern. Through the years, various business organizations have readily launched programs and trainings that would address time management problems. This situation can be attributed to the fact that efficient time utilization increases oneââ¬â¢s productivity and has been instrumental in improving ââ¬Å"service delivery (Politt, 2008).â⬠Brooks and Schofield (1996) also implied that time management contributes to successful ââ¬Å"product developments.â⬠à à à à à à à à à à à Another importance of time management can be observed in balancing critical life endeavors to achieve oneââ¬â¢s goals (Harvard Business School, 2005). It is a discipline of controlling oneââ¬â¢s life through efficient allocation of time (Harvard Business School, 2005). When personal goals are achieved, this translates to satisfaction and high performance. This is most especially true as for the case of many employees who are constantly exposed to stressful and pressure-driven working environments. Time management can therefore aid executives in helping their subordinates realize and attain their personal goals via creating more flexible yet highly productive working arrangements and setting good examples (Line, 2002) à à à à à à à à à à à Darryl Davis (2003) also asserted that time management is more of an attitude-related issue than plain technical task. Time management is an issue of oneââ¬â¢s willingness to utilize time more efficiently. It is a matter of creating concrete decisions in terms of prioritizing tasks and establishing attainable work schedules. With this regard, effective time management and positive outlook enable employees to experience a balanced life (Davis, 2003). Business companies, in return, can maximize their potentials. à à à à à à à à à à à Ruth Klein (2005) also supported Davisââ¬â¢ contentions, stating that balancing priorities requires full determination to execute all the planned changes. These changes should be then incorporated in a serious time management effort (Klein, 2005). Time is so precious that if one is able to spend his or her time wisely through effective and efficient time management, it is as same as keeping gold bars in a vault. They say time is gold, but the truth is time is life itself. People live their lives by the ticking of the clock. Time also determines the success and failures of many companies. Under this context, time presents a double-edged sword. It can be an asset and at the same time, a liability. Therefore, it is highly important for individuals and business organizations alike to establish efficient time management. Time management ensures that tasks are properly executed. Likewise, this also contributes to achieving balance in oneââ¬â¢s professional and personal endeavors. Reference List Brooks, B. and Schofield, N. (1996). Time-to-market: time equals moneyââ¬âbut where does it à à all go?. World Class Design to Manufacture. 2 (6), 4 Harvard Business School (2005). Time management: increase your personal productivity and à effectiveness. Massachusetts: Harvard Business School Publishing. Davis, D. (2003). How to become a power agent in real estate. New York: Mc-Graw Hill Companies, Inc. Klein, R. (2005). Time management secrets for working women: getting organized to get the most out of each day. Illinois: Sourcebooks, Inc. Line, M (2002). How Should Managers Spend Their Time? Part 2. Library Management. 23 à à à à (1./2), 101-102 Politt, D. (2008). ISS rises to the challenge of effective HR Management. Human Resource à à à à à Management International Digest. 16 (2), 34-35 Mancini, M. (2003). Time Management. New York: Mc-Graw Hill Companies, Inc.
Thursday, September 5, 2019
Activity based costing and problems it could solve
Activity based costing and problems it could solve Activity based costing is a management accounting technique that deals with assigning of the overhead costs in a more logical manner as compared to the traditional approach that deals with only allocating the costs based on the machine hours. This approach is based on assigning the costs first to their related activities and then finally assigning the costs of those activities to the products that only demand these activities. Activity based costing recognizes that the machine setup, special testing, and special engineering all cause a company to consume resources. This is the reason as to why this technique calculates the cost of these resources and then assigns them to the products that demanded the activities (Accounting Coach, 2004). As the environment of the manufacturing firm moves from a manual system to a computer-integrated manufacturing there is the emergence of conventional cost systems that may release report of distorted products. Therefore, activity based costing will save this problem by collecting financial and operational performance by performing the activity of tracing the significant activities of the operation to their final products more effectively. Activity based costing will perform the following activities in cost management; identifying the activity centers, selecting the first cost drivers, and reporting the cost activities. After this there follows the process of implementation that ensures corrects utilization of the technique in cost management (Klener and No, 1997). Activity Based Costing can support the managers in trying to see how to maximize the shareholders value and also improve the general corporate governance. It started its function after bringing in more advantages as compared to the traditional way of accounting. In the traditional way of accounting, it was believed that the high volume customers mean high level of profits. But this is not the case of decision making on activity based costing. ABC model came with a new version which based decision making by managers on identifying the cost pools in an organization and then assigning the cost drivers i.e. services by considering the number of events or transactions that are involved in the process of producing a particular product (Value Based Management.net, 2010) In any particular company, the cost serving a customer can be determined individually basing on the costing activities. This can be done by deducting the product cost and also the cost of serving each customer in order to arrive at the productivity. By doing this one can be able to identify the profitability of each customer and hence position the products and services accordingly. This is a practical application of this type of model when dealing with costs. In addition to that, the ABC model helps to make the employees to understand the various types of costs involved. It also the helps them analyze the cost, value added and non-value added activities and thus enabling them to realize the benefits accrued from the products and services produced (Value Based Management.net, 2010). In cost management and decision making, Activity Based Costing has also an extension known as the Activity Based Management that fully touches all aspects of management costing. This allows the management to examine the non-value-added activities and hence make rational decisions on them. This technique in ABC model relies on the ABC system in specifying where the non-value-added activities exist and hence provide the value and amount of monetary benefits that are associated with their elimination. The other side of the valueà ¢Ã ¢Ã¢â¬Å¡Ã ¬added costing is fully dealt with in the full model Activity Based (ABC) Model (Dunn, 2004, p.2). Activity Based Costing has been adopted by many countries in different sectors around the world. Different sectors in the world economies have been modified and hence their cost management techniques simplified by the use of this model. For example, sectors of the economy such as the manufacturing industry, banking industry, retail industry, and even the government have a perfectly implemented ABC model in their management costing. Japan provides a much more experimental case study for our discussion. There was a great impact of the innovations of the cost accounting technique, basically ABC, on the technology trigger (an external impetus that stimulates innovation) between the years 1984-1997. This was particularly applied on both the electronic and automotive sector. In the past it was believed that, the causes of low wage labor and undervalued currencies were the innovative management practices, just-in-time material flow of systems, statistical process control and continuous improvement. There was also the issue of unfair competition and adoption of inappropriate management practices from other companies (Accounting Coach, 2004). As a result of this, there was the emergence of new costing approaches in several manufacturing industries including the automotive industry. This was after the realization that the cost accounting systems used at that time were associated with negative operational and strategic consequences. For example, the Tektronix Company started allocating manufactured overheads to the specific products based on the direct labor. This encouraged the engineers to design products that required less labor to manufacture as compared to the past years. This method provided the engineers with a much cheaper way of making decisions (Turney, 2008, p.3). The elimination of the behavioral distortion that was inherent in the used cost accounting system helped the Tektronix Company to compete. Another sector where the ABC method was implemented and used is the business sector and offering of financial services. With most technologies, the development of the first generation methods encouraged the development of the ABC market. A large number of consulting firms started building up the ABC practices in the late 1980à ¢Ã ¢Ã¢â¬Å¡Ã ¬Ã ¢Ã¢â¬Å¾Ã ¢s and early 1990à ¢Ã ¢Ã¢â¬Å¡Ã ¬Ã ¢Ã¢â¬Å¾Ã ¢s with an introduction of the first commercially available ABC software. By the invention of this method, there was an increase in the level of profitability ratio by these consultancy firms. This was because ABC acted as a catalyst for decision making that is affecting the profitability level and was able to reveal sources of the loss that were responsible for the decline of the profitability level (Liu and Pan, 2007). The method helped the consultancy firms to develop new focus on the profitable markets and customers, design products to remove cost, and eliminate the non-value a dded activities. Activity Based Costing is being used by a number of companies in different sectors of the economy. For example, in the healthcare industry activity based costing has provided an easier way of dealing issues regarding the provision of health services and products to its citizens. Most of the hospitals like Al Mowasat Hospital, Armed Force Hospital and King Faisal Hospital have benefited so much from the technique of activity based cost management (ABM) systems (Aird, 1988). This has enabled the hospitals to improve their quality and efficiency in healthcare service provision with consideration of the cost controls and resource management. Another sector that has expressed much utilization of the ABC method in Saudi Arabia is the Oil Industry. The oil industry is faced with a high level of competition associated with higher costs. Therefore to be able to survive in this market, a firm needs to manage cost, quality, and product or service through an effective cost management method. Saudi Arabian Oil Company is one of the of the petroleum companies that has a vast petroleum reserves that is unmatched in any part of the world. For the company to survive in the competitive oil market it uses a number of systems for cost control such as, design for manufacturing, quality management and most importantly activity based costing as one of its core perspectives (Galbraith et al, 1998). Activity Based Costing has provided a new approach in solving cost management problems in many industries in Germany. For example, Market-Trading is a German enterprise that sells mainly high quality and highly furnished products to the retailers, whole sellers and even retailers. This company has implemented the model of Activity Based Costing that tries to allocate the costs to the related final products before releasing them off to the market. Through this method there has been an increased competitive advantage gained by the firm in the market of competition. This is the sector of business trading dealing with provision of goods and services. In the construction industry, there has been experienced more utilization of the ABC method by many firms. For example, the EU Solar Systems Limited brings together a unique team of fields of construction, sales, information technology and engineering. Their main products include distribution of solar panels and related solar products. Due t o the high level of costs incurred in this production process, the EU solar company manages its costs by using a well defined cost accounting system basically the ABC model (Polejewski, 1990, p.4). There are a number of issues managers in an emerging economy face when trying to implement the ABC method in a firm. One of the major issues that surround the ABC method is the difficulty of implementation. What proves difficult is the issue of allocation of property. This is because it requires a lot of effort utility and that the processes are adequately mapped throughout the organization. In the emerging economies where there is inadequate utility effort implementing the ABC model is likely to be more cumbersome. In addition to that, most of the emerging economies lack an appropriate way of approaching the implementation. Rationalizing facilities, identifying the opportunities and then conceptualizing proper solutions are a challenge to these economies due to lack of skilled manpower in the management level (RCG University, 1999). Activity Based Costing makes a lot of sense to companies that produce a varied range of products or services and those that are suffering from inaccurate costing information. For these companies the issue of implementation is not such a big challenge, this is because the effort that is required to successfully implement ABC is worth their resources. The emerging economies mostly lack large companies that offer multiple products, therefore the cost of implementing the ABC model is really a challenge to a manager of that company. Businesses are competing in an ever-changing competitive globe. Therefore companies are supposed to fully implement and apply the ABC system in order to become more productive, efficient and profitable and therefore earn a competitive advantage over other companies. This means that there is need for careful analysis done by managers before shifting into new methods and techniques of decision making. Therefore, an additional investment should be put aside for proper analysis of the different types of cost techniques (Klener and No, 1997). These additional costs are a challenge to the managers of firms in an emerging economy due to limited number of resources. There are many challenges that a manager can face when trying to implement the ABC model in the emerging economies. First there are challenges in trying to design and build a model. This challenge is more rampant in the developing economies due to lack of adequate resources available for a firm to be in a position of implementing the model with less cost burden. Updating and maintaining the model requires an additional investment or cost to the small companies. Gathering and integrating data requires a higher level of skilled personnel that is at a lower level as compared to the stable economies (Galbraith et al, 1998). Finally, reporting and disseminating the integrated data, analyzing it and coming out with relevant decisions son cost management is also another challenge to most firms. ABC model has been implemented over time by many companies that experience rising level of costs. Their main aim is to reduce costs and increase the level of productivity. However, due to some reasons some companies have reported successful implementation while others have reported problems with implementation of the systems or have rejected them. This difference occurs due to a number of varied reasons (Klener and No, 1997). Some companies that report positive feedback on the implementation of the ABC model state that some of their existing tools allow for a much quicker development of such cost management models. This ability comes from the quality of modern tools and the learning curve. This differs greatly through different industries. For those firms that have old-fashioned technology are seen to face much rejection towards implementation of the ABC model (Liu and Pan, 2007). An example of the modern technology that most up-to date firms use when implementing new cost management methods is the ABC software which is a specialized tool for the ABC method. For the ABC technique to have an impact on a companyà ¢Ã ¢Ã¢â¬Å¡Ã ¬Ã ¢Ã¢â¬Å¾Ã ¢s cost management there is need of allocating time for it to be successfully implemented. Most companies allow a long duration of time for acceptance and understanding because of the associated their long learning curves. This may lead to a higher accumulation of costs as a result of the pooled up costs associated with the implementation of the cost management technique. It is also understood that changes is not something that something that people readily accept. A company will be willing to allow its objectives to grow as their understanding of the cost management technique that had been implemented in that particular organization (Klener and No, 1997). This obviously differs from one company to another thus bringing about a difference in their implementation styles. Implementation of the ABC method into a company system requires that the company to which this system is to be implemented to have the required resources and capacity to be able to accommodate the system. Companies with adequate amount of resources are at a higher probability of accommodating the changes brought about by the new implemented cost management model. This is because the adequate resources can support the additional costs that are required for successful implementation of the model. On the other hand, companies with lower amount of resources or capital base will take a long duration of time to implement the system or they might report failure in the implementation process. This is because; the new system will seem to be an additional cost towards the company which may not be accommodated by many small firms (Liu and Pan, 2007). For the success of a company in implementing the ABC model, there must be the top management perfect involvement. For a company that has top management support provides an opportunity for the success of the implementation of the ABC model. The corporate culture of the top-to-down management in the instigation of the adoption of the management innovations will determine the success of the effective cost management. For example due to the hierarchical nature of the organization and taking into consideration of high proportion of dedicated professionals determines the success of the implementation of the ABC system within the organization (Liu and Pan, 2007). Firms that report success in the implementation of the ABC model means that the model is applicable in their firms. On the other hand, for those that report failure show that the model is not applicable for their cost management systems. For example, firms that have multiple service and product provision are at a higher probability of accepting this model than firms with limited or one line of service and product provision (Dunn, 2004, p.4). Therefore, implementation of the ABC model also goes hand in hand with the applicability of the model in the company. In general, activity based costing method is beneficial to firms that want to increase their profitability level above the normal level and for those that want to manage the product associated costs more effectively. From the essay we have seen how this model has been widely used and accepted by firms in different countries and how it has assisted in proper cost management. However, for the firm to successfully use the model there is need for proper implementation process that assures the company of perfect utility of the technique. For the firms that have successfully implemented the ABC model they enjoy reduced costs, higher profit levels and better management of the product associated costs. Therefore, ABC is seen to be both a cost-increasing factor and a cost-reducing factor. But the benefits that arise from the model are far much higher such that the costs of implementing the model are not felt.
Wednesday, September 4, 2019
Genesis 1-11 :: essays research papers
Genesis 1-11 My mind began to fill with questions and thoughts as I read the first eleven chapters of the Bible (see list of questions after my paper please). It never ceases to amaze me that I can repeatedly read chapters of the Bible and learn or notice something fresh each study session. A number of unique things occurred to me this time through. The fact that the Tigris and Euphrates have actually been on earth since Adam was placed in the Garden of Eden (Genesis 2:14) amazed me. To think that I, with the appropriate finances, could go and see part of the Garden of Eden is astounding. The list of the descendents of Adam (Genesis 5) allowed me to grasp that Noah was only nine generations removed from Adam. I found in one of my reference books that Noahââ¬â¢s father, Lamech, was only fifty-six years old at the time of Adamââ¬â¢s death. However, at the same time, this information was a little disappointing. Did the whole earth really fill with corruption and violence in just nine generations? This served as a definite reminder of the kind of world we are born into. Even so, God sends hope into these Bible passages with Noahââ¬â¢s presence. Noah himself gave me hope. I came to realize as I read that Noah was the first example of a genuinely righteous man in the Bible. With unbending confidence in Godââ¬â¢s word, Noah began to build the Arc. Noah could nearly even be considered an in advance example of what Jesus would be like. For approximately 120 years, Noah preached Godââ¬â¢s judgement, mercy, and the coming flood. However, people turned their heads at Noah and continued in their evil ways. Another interesting event was the first time rain fell from the heavens (Genesis 7:12). Before the great flood, water came up from the ground (Genesis 2:6). After the flood, Noahââ¬â¢s family was the only one on earth. With this data, we can assume that everyone is a descendent of Shem, Ham, or Japheth, Noahââ¬â¢s three sons. Therefore Noahââ¬â¢s family re-populated the earth. Different languages and cultures came when God spread the people all over the earth and confused mankind by separating their languages and geography (Genesis 11:7-9). Genesis 1-11 :: essays research papers Genesis 1-11 My mind began to fill with questions and thoughts as I read the first eleven chapters of the Bible (see list of questions after my paper please). It never ceases to amaze me that I can repeatedly read chapters of the Bible and learn or notice something fresh each study session. A number of unique things occurred to me this time through. The fact that the Tigris and Euphrates have actually been on earth since Adam was placed in the Garden of Eden (Genesis 2:14) amazed me. To think that I, with the appropriate finances, could go and see part of the Garden of Eden is astounding. The list of the descendents of Adam (Genesis 5) allowed me to grasp that Noah was only nine generations removed from Adam. I found in one of my reference books that Noahââ¬â¢s father, Lamech, was only fifty-six years old at the time of Adamââ¬â¢s death. However, at the same time, this information was a little disappointing. Did the whole earth really fill with corruption and violence in just nine generations? This served as a definite reminder of the kind of world we are born into. Even so, God sends hope into these Bible passages with Noahââ¬â¢s presence. Noah himself gave me hope. I came to realize as I read that Noah was the first example of a genuinely righteous man in the Bible. With unbending confidence in Godââ¬â¢s word, Noah began to build the Arc. Noah could nearly even be considered an in advance example of what Jesus would be like. For approximately 120 years, Noah preached Godââ¬â¢s judgement, mercy, and the coming flood. However, people turned their heads at Noah and continued in their evil ways. Another interesting event was the first time rain fell from the heavens (Genesis 7:12). Before the great flood, water came up from the ground (Genesis 2:6). After the flood, Noahââ¬â¢s family was the only one on earth. With this data, we can assume that everyone is a descendent of Shem, Ham, or Japheth, Noahââ¬â¢s three sons. Therefore Noahââ¬â¢s family re-populated the earth. Different languages and cultures came when God spread the people all over the earth and confused mankind by separating their languages and geography (Genesis 11:7-9).
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