Thursday, December 26, 2019

The Articles Of Confederation From A New Constitution

The aim of this paper is to talk about the different actions taken to replace the Articles of Confederation to bring about a new Constitution. I will first start out by giving some background on the Article of Confederation as to what it was and why it was important for the US? Secondly, I will provide the reader with some of the strengths and weaknesses of the Article of Confederation. Why did the Article of Confederation fail? Third, I will talk about the actions that were taken to replace the Article of Confederation and how these actions were worked out. Then, I will give some introduction about the new constitution that would be put in action in place of the article of Confederation. How was it different from the Article of†¦show more content†¦Finally, I will sum up the paper and restate my introduction in form of a conclusion. The aim of this paper is to talk about the different actions taken to replace the Articles of Confederation to bring about a new Constitution. The Articles of Confederation was the first written constitution of the United States that was adopted on November 15, 1777. It was sent out to the states to be ratified on November 15, 1777. The Articles of Confederation was ratified and They reserved to each state and not to the national government. The national government consisted of a congress with only one chamber that was elected by the state legislature in which each state had a vote. Congress had the right to request funds but could not put taxes on things without every state’s approval. Lastly, an approval was required by all states to ratify the articles. The articles gave the states all the freedom and United States just had few right overall. The Articles of Confederation only lasted eight years and was replaced by the US Constitution on March 4, 1789. There were many strengths and weaknesses of the Articles of Confederation. The Department of Treasury, the department of Postal Service and the Department of Foreign Affairs were formed under the Article of Confederation. Articles was the first written constitution of the United States. Under the

Tuesday, December 17, 2019

The Disparities Between African American Women And...

â€Å"African Americans have the highest death rate form all cancer sites combined and from malignancies of the lung and bronchus, colon and rectum, female breast, prostate, and cervix of all racial or ethnic groups in the United States (Elizabeth ward, 2004). The health disparities in African Americans and other racial groups are alarming. For this essay I choose to focus on the empirical facts on the disparities between African American women and European American women who are diagnosed with breast cancer and the disparity in mortality rates. Therefore many of the studies I found linked the disparity to race, poverty and environmental factors. American cancer society estimates, that in 2017 there will be 252,710 new breast cancer diagnosis†¦show more content†¦For example, the Tuskegee experiment that purposely held syphilis experiments on black men while withholding medications from participants treating them like â€Å"guinea pigs†. Another historical event is t he eugenics experiment on young African American women through selective breeding and sterilization, just to name a few. She explained that physicians are not culturally sensitive to handle historical event that are prevalent in this mistrust of African American people (Ferrera, 2015), Hence why many African American women do not visit a physician. Another example of patients mistrust was the Deborah lacks story, where her cells were being cultivated by scientist and replicated and sold all over the world without the knowledge of her family. While the scientist reaps the rewards Deborah lack’s family was poor, uneducated and also suffering from illness. These traumatic historical events are enough to doubt the sincerity of physicians specifically if those physicians match the physical descriptions of the oppressor. A group study by (Ferrera, 2015) revealed that racial oppression was another factor of women trust in physicians. Most patients felt that they were treated differently due to their race. The participant expressed that clinical placement in the Chicago community was in accessible. One explained that most of the free clinics areShow MoreRelatedHealth Disparities Among African American Living in North Dakota665 Words   |  3 PagesAfrican Americans have a very long history in the United States. Many African American families have been in the United States for many generations; others recently immigrants from places like as Africa, the Caribbean, or the West Indies. The population of African Americans taking in those of more than one race was evaluated at 44.5 million, making up 14.3 percent total of the U.S population in 2012. Those who identified only as African American made up 13.1percent of the U.S. population over 39Read MoreThe Exploitation Of Africans And Members Of The African Diaspora1635 Words   |  7 PagesThroughout American history, the exploitation of Africans and members of the African diaspora continues as a controversial topic among cultural critics because of America’s unwillingness to accept the flaws of its past. Discussions on whether the sentiments of slavery still impact people of the African diaspora are intricate. Furthermore, the marginalization of people of the African Diaspora continues to complexify the issue. Social concepts in modern America such as education, nationhood, fact makingRead MoreEssay On Race In Health Care1382 Words   |  6 Pagesover a century ago, African Americans and other minority gr oups are still enslaved by America’s rigid race classifications and assumptions. 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Such disparities cause a need for improvement in the areas of social interaction, economic viability, environmental awareness, or occupational security. S ome investigators have examined concerns related to stigma, social support, lack of a home, and poor cultural understanding by providers. Along with a plethora of researchers who have lots of knowledge on this issue, I wanted to further investigate how socioeconomic factors have a huge mark on race and health disparities in theRead MoreRace As A System Of White Supremacy936 Words   |  4 Pagesto manage such a labor-intensive crop. For much of the 1600s, the large portion of farm laborers consisted of European indentured servants, with the lesser portion made up of African indentured servants, and an even smaller number of slaves. This early Virginian society was surely aware of racial differences; indeed, some racial disparities did exist. For example, Europeans and Africans were often punished differently for committing the same crime. However, the majority of colonists identified with

Monday, December 9, 2019

Ways of Laughing free essay sample

Ways Of Laughing Laugh: to make sounds with your voice, usually when you are smiling, because you think something is funny. Belly laugh: a laugh that cannot be controlled. Giggle: to laugh repeatedly in a silly way because you are amused, embarrassed or nervous. snigger: to laugh unkindly and quietly, especially at something that is not meant to be funny. chuckle: to laugh quietly, especially because you are thinking about something funny. to roar/howl with laughter: to laugh very loudly because you think something is funny. be in hysterics: to laugh uncontrollably. crack up: to suddenly start laughing a lot. rin: to smile widely. beam: to smile with obvious pleasure. smirk: a smile that expresses satisfaction about having done something or knowing something that is not known by someone else. simper: to smile in a silly or annoying way. mock: to laugh at someone, often by copying them in a funny but unkind way. We will write a custom essay sample on Ways of Laughing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page fall about laughing: to laugh without being able to stop. to crease somebody up: to make someone else laugh a lot. Ways of laughing: Idioms * A laughing stock: someone who does something very stupid which makes other people laugh at them. â€Å"  I cant cycle around on that old thing! Ill be the laughing stock of the neighbourhood. † * To not be a barrel of laughs: to not be enjoyable. Hes a bit serious, isnt he? Yeah, not exactly a barrel of laughs. * To not be a bundle of laughs: to not be entertaining or enjoyable. ‘Shes not a bundle of laughs’. * Be laughing all the way to the bank  : if someone is laughing all the way to the bank, they have made a lot of money very easily, often because someone else has been stupid; â€Å"If we dont take this opportunity, you can be sure our competitors will and theyll be laughing all the way to the bank. * Be laughing on the other side of  your  face  /mouth  : if you say someone who is happy will be laughing on the other side of their face, you are angry about the thing that is making them happy and think that something will soon happen to upset them. â€Å"  Youll be laughing out of the other side of your face if you fail your exams. † * Be laughing up  your  sleeve: to laugh at someone secretly, often in an unkind way. â€Å"He persuaded people to believe in him and all the time he was laughing up his sleeve at them. * Be no laughing matter: if a subject is no laughing matter, it is serious and not something that people should make jokes about. â€Å"Its no laughing matter having to walk by a group of rowdy drunks every night just to get home. † * Burst out laughing: to begin to laugh suddenly. â€Å"The entire audience burst out laughing when the clown took a fall. † * To die laughing  : to laugh very long and hard. â€Å"The joke was so funny that I almost died laughing. â€Å" * Dont make me laugh: something that you say when someone has suggested something that you think is not at all likely to happen. You never know, Pete might help out. Pete? Help out? Dont make me laugh! † * For kicks and for laughs; for giggles: for fun; just for entertainment; for no good reason. â€Å"They di dnt mean any harm. They just did it for kicks. † * Get a laugh: to do something that will create laughter. â€Å"John will do almost anything to get a laugh. † * Have the last laugh: to make someone who has criticized or defeated you look stupid by succeeding in something more important or by seeing them fail. â€Å"They fired her last year but she had the last laugh because she was taken on by their main rivals at twice the salary. * â€Å"He who laughs last, laughs longest/best:  If someone does something nasty to you, that person may feel satisfaction, but you will feel even more satisfaction if you get revenge on that person. â€Å"Joe pulled a dirty trick on me, but Ill get him back. He who laughs last, laughs best. † * Not  knowing whether to laugh or cry: to be extremely upset by something bad that has happened. â€Å"Then they announced that my flight was delayed for ten hours. I didnt know whether to laugh or cry. † * Laugh about  someone or something: to chuckle or giggle loudly about someone or something. They were laughing about my haircut. † * â€Å"Laugh and the world laughs with you; weep and you weep alone†:  When you are happy, people will want to be around you and share your happiness, but when you are sad, people will avoid you. â€Å"-Nancy: When Harry and I were dating, all our friends invited us places and called to say hello. Now that weve broken up, they treat me as if I dont exist. -Jane: Laugh and the world laughs with you; weep and you weep alone. † * Laugh at  someone or something: to chuckle or giggle loudly at someone or something, perhaps in ridicule. Thank goodness, the audience laughed at all my jokes. † * Laugh  something  away: 1. to spend an amount of time laughing. â€Å"We laughed the hour away listening to the comedian. â€Å" 2. to get rid of something negative by laughing. â€Å"She laughed away her problems. † * Laugh away at  someone or something: to continue to laugh at someone or something. â€Å"All the c hildren at the party laughed away at the magician. † * Laugh ones head off: Fig. to laugh very hard and loudly, as if ones head might come off. â€Å"I laughed my head off at Marys joke. * Laugh in  someones  face: to laugh in derision directly to someones face, to show displeasure or ridicule at something one has said by laughing directly into ones face. â€Å"After I heard what she said, I just laughed in her face. † * Laugh like a drain: to laugh very loudly. â€Å"I told her what had happened and she laughed like a drain. † * Laugh something off: to treat a serious problem lightly by laughing at it. â€Å"Although his feelings were hurt, he just laughed the incident off as if nothing had happened. He laughed off the incident. † â€Å"It’s not easy to laugh off an insult. She criticizes his work constantly but he doesnt get angry, he just laughs it off. † * Laugh  someone  off the stage: to laugh rudely, forcing a person to leave a stage. â€Å"The children laughed the soprano off the stage. She really wasnt very good, you know. † * Laugh oneself silly:   to laugh very, very hard. â€Å"I laughed myself silly when I heard that she was really going to give him her phone number. I couldn’t believe that! † * Laugh with  something: to laugh in a particular manner. â€Å"Max laughed with malice as he saw his plan beginning to work. * Be a laugh a minute: very funny and entertaining. It is often used humorously to mean the opposite as well. â€Å"Pauls clever screenplay makes this new comedy a laugh a minute. † Also used sarcastically: A two-hour meeting with your son’s teacher? I bet that was fun. Oh, it was a laugh a minute. Fill in the gaps 1- Laura ________ when I told her my secret. Nobody but her kno ws about it. 2- He was so nervous that he just couldn’t stop _________. 3- The Principal didn’t notice that all the children were __________ him. 4- Eric is not a funny person, you know? He’s not what you would call a ________________________. 5- The story was so funny! We couldn’t stop ______________. 6- Danny told Emily a joke in the library and they started _____________ together. CHUCKLING 7- When Orlando saw the way Clare was dressing, he tried to suppress a __________ 8- The kids didn’t mean to ruin your mattress, they were jumping on it just for ________________. 9- When she knew he was going to break up with her she just _________ it away and went shopping with her friends. 10- Carl took that job opportunity that you rejected and now he’s ___________________.

Monday, December 2, 2019

Televsions Effect Essays - Television Studies, HBO Family

Televsion's Effect Television is a pervasive and complex part of children's lives, there are many factors that affect how much and what they view. In the essay ?Teaching as an Amusing Activity? (1987), Neil Postman argues television conditions us to tolerate visually entertaining material measured out in chunks at a time. He explains the ways in which the media is changing the way our children are learning. Neil Postman starts off by explaining how television is being used as an attractive and seductive medium to make children to like school with shows such as Sesame Street. He describes how in a classroom setting allows the student to participate in asking questions and being interactive, while television lures the children with stimulating, colourful and creative images. Neil Postman than compares the difference in learning behaviours between the classroom setting and sitting in front of the television, which is the problem that is facing America today. Television does not encourage children to go to school but also affects their cognitive and social development. Neil Postman continues on with his idea on how children should learn. It is not what they are learning, since television shows can all be educational, it is how you learn it that is important. By watching television, the children are only expected to play a viewer role, while not realizing the familiarity of their role as a student in a classroom. This is leading American culture in the process of converting their culture from a word-centered to an image-centered society. Television is more and more becoming a curriculum as pointed out by Postman. It influences, warps and manipulates the young minds of children into believing that education is entertainment. Postman(1985) states that there are three basic commandments that educational television provides (pgs.147,148). The first one is ?Thou shalt have no prerequisites.? It means that the viewer does not have to watch a previous episode or need to watch it from the start to finish. One can just jump in anytime and still understand it. The second commandment is ?Thou shalt induce no perplexity.? If the show becomes confusing and the viewer doesn't understand, one can simply just change the channel. The final commandment is ?Thou shalt avoid exposition like the ten plagues visited upon Egypt.? In this Postman means that it is not the aim of television to try to explain something, which can be done by books, but rather through entertainment in ways like story telling with creative images and sound effect s. Neil Postman has made it very clear of what television is doing to the educational system. It is taking away the traditional way of classroom learning, of how to interact with other people and respecting your elders. Television shows such as Sesame Street did not teach one those things, but it did teach children letters, words, numbers, classification and other skills considered to be important for school success. I agree with Postman that television as a teaching device is not all that great, also with its entertainment programs only encourages people to love television more, but it also depends on the viewer. Television is like a drug. It is up to the viewer if he/she wants more of it, how much resistance they are willing to provide. As stated by the author, more and more educational institutions are switching over to television as a form of teaching. Some things that are found in text books might never be able to be expressed on a screen, but images of solid objects and the sound they might produce can. Young children like moving pictures such as videos over still pictures found in books as it is more entertaining, which leads back to the same question of television being more for entertainment purposes. But that depends on ones views, some may find it as informative, others boring. Television has its positive and negative influences on children's intellectual development and behaviour, but television as a medium does not have clear effects on patterns of cognition or achievement. The effects depend on the nature of the programming. Television can be a rich source of stimulating, entertaining learning opportunities, or it can be a mind-numbing waste of time. Interacting with others learned in classrooms and other is something

Tuesday, November 26, 2019

College Party Themes and Ideas

College Party Themes and Ideas Your club, organization, Greek house, or group of friends is going to throw a campus party. The best way to make sure your party isnt a total dud is to have a theme that ties everything- from the advertising to the decorations- together. Check out these college party themes for some ideas that will stand out and attract a crowd. Classic Toga Party The toga theme is a perennial campus favorite, and unless theres another toga party traditionally held on your campus, its a no-brainer. The costumes and decorations are easy to make, its inclusive, and the environment is easy to put together on the fly.   A Current or Classic Movie Is there a must-see movie out right now? Is everyone quoting lines or characters from it? If so, dont be afraid to jump on the hype and use it for your own party. If people are excited about a hot new movie, theyll be interested in attending your bash. Likewise, classic films can make for great party themes. Quentin Tarantino or James Bond movies, Breakfast at Tiffanys, and Austin Powers are just a few ideas for movie-themed parties that call for awesome costumes.   A Current or Classic TV Show Is there a new sitcom, drama, or reality show thats getting a lot of buzz? If so, think like a network executive and figure out how to use the shows popularity for your own benefit. Encourage people to dress up as characters and include decorations that match the sets or themes from the show. Keep in mind that current and trendy can mean a show that everyone loves to hate too. Hello, Kardashians!   Choose a Decade Seriously, who doesnt love seeing their friends in flapper dresses from the 20s or in the bold, mod outfits of the 60s? Going with a decade-themed party ensures that everyone coming will know what to wear. (Besides, who doesnt also love running to the local thrift store to see what treasures are in stock?) Fundraising Party Make fundraising the goal.  You can turn your party into a fundraiser for a nonprofit or other organization you hold near and dear. Often, you can even use that organizations mission (e.g., preserving the environment) into a theme that works for your party (e.g., nature decorations). Added bonus: Everyone feels good about donating, so the $1 or more you ask everyone for at the door turns into both a fundraiser and a way to boost the spirits of your guests- and theres no better way to guarantee a killer party than a room full of people in a good mood!   Host a Masquerade This is a classic theme for good reason; nearly everyone likes a good masquerade party. Guests can get dressed up without having to go too crazy with outfits, and you can easily buy a ton of masquerade masks at a 99-cent store or a party supplies store. Add some shiny decorations, a few balloons, and feathers, and youve got yourself a party. Go Formal After seeing your friends and classmates in shorts, jeans, and even pajamas all year, mix it up by throwing a formal party. You never know  how the cutie from your Shakespeare class might look in a suit or tuxedo. A formal party allows everyone on campus to get dressed up without feeling ridiculous for doing so. Head Underwater Turning your house (or another party venue) into a deep-sea world can do wonders for sparking a sense of excitement throughout the night. Low lights, some cool decorations (especially hanging from the ceiling), and low music can all contribute to a funky theme. Add a yellow submarine somewhere, and youre good to go! Head to Outer Space Just like heading underwater, heading to outer space can be a simple and straightforward theme for your college party. You can get as wild as you want without seeming too ridiculous. Include lots of glow-in-the-dark decorations, too! Look Into the Future Grab some friends who have strong imaginations (or who are into science fiction) and see all the things you can dream up for a fun, futuristic party. Added tip: Have a fortune-teller on hand reading the futures of those in attendance too. Look to the Prehistoric Past You dont have to be  a paleontologist  to know that dinosaurs were incredibly cool. Fortunately, they can also help make your party one to remember. Keep an eye out for decorations and other items that can be used for a kid party. Mix them up enough so that they suit your adult guests too.   Think Western Sure, the Old West was a rough-and-tumble place and time. But that doesnt have to mean that your party cant take the best of what it had to offer. Fun hats, decorations, music, boots, outfits, and food can all work together to ensure your Western party is one everyone will be talking about Monday morning. Choose a Color as a Theme Go crazy with one specific color: invites, promos, decorations, foods, and costumes. Using various shades of one color can make your hue-themed party a little more visually exciting while also offering a way to transform your house into a place nearly no one will recognize. Encourage attendees to come dressed in the color, too. Go Grayscale It doesnt have to be formal or New Years Eve for you to go with a black-and-white themed college party. This theme is particularly flexible, too, because it will look classy no matter how fancy (or not fancy!) you make it. Let people know, too, that they should come wearing only black and white for an added effect. Historical Figures Have everyone come as famous people from history. How fun would it be to schmooze with George Washington one moment and share a drink with  Joan of Arc  the next, stopping to talk to Socrates along the way? Pick a Classic Board Game or Video Game You may have thought that games like Monopoly, Scrabble, or Sorry were tucked away in your past, but with a little creative planning, they can be turned into party themes. Most of these classic games hold a sense of nostalgia, which is always a huge draw.  The same could be said for World of Warcraft or even classic games like Zelda or Super Mario Brothers; each can bring out the best of everyone in attendance. Angel or Devil Angel or devil parties are super easy to throw because your attendees pretty much bring the main decorations through their costumes. Tell guests to come dressed as either an angel or a devil; all you have to do is use black, white, and red decorations around your party location to tie everything together. Go With an Animal Theme You might be surprised at how creative people can be if theyre coming for an animal-themed party. People can choose the simple whiskers-drawn-on-the-face or go all-out in a mascot costume. As the party host, you just need to coordinate a bit by providing things to help everything seem cohesive: zoo advertising? animal prints? Please Dont Feed the Animals signs? Choose Your Own Music Figure This theme provides endless ideas because there are so many musicians to choose from (Beethoven? Bowie? Britney Spears?  Michael Jackson?). Additionally, creating a playlist to play during the party is easy-cheesy. With a little searching online, you should be able to find enough images of famous musicians to create some promos and decorations, too.

Saturday, November 23, 2019

The Best SAT Flashcards How to Make and Use Them

The Best SAT Flashcards How to Make and Use Them SAT / ACT Prep Online Guides and Tips Studying for the new 2016 SAT and struggling to remember specific concepts? Flashcards might be a great study resource for you! Flashcards can help you memorize the information you need to know. In this guide, I’ll explain how to make SAT flashcards for vocabulary and math formulas and how to study with the flashcards you make. An important disclaimer before we start: I don’t suggest using flashcardsas your only method ofpreparation for the SAT; they should only really be used for memorizing SAT vocabulary and math formulas. Keep in mind that on the new SAT,vocabulary only accounts for 20% of the Evidence-Based Reading and Writing section questions,and it's all tested in the context of the passages. While flashcards are useful for preparing for those questions as well as memorizing Math formulas, theywon’t help you learn the SAT strategies. To really improve your score, you'll need to focus on learning test strategies and taking practice tests. Feature image credit: Deb Stgo/Flickr Why You Should Make Your Own SAT Flashcards I suggest creating your SAT flashcards by hand instead of buying pre-made SAT flashcards or creating online flashcards (using a website like Quizlet). By making your own flashcards by hand, you'll start to learn the information before you even start using the flashcards.I recommend writing them out by hand because rather than creating online flashcards because when you create the flashcards online, you’ll likely end up just copying and pasting information onto the flashcards without taking the time to read the information.Making physical flashcards will require that you read and transcribe all of the material, which means you'll start to learn the material as you go. If you don’t have a lot of time to prepare, you can download our 200 free printable SAT flashcards.But, again, if you have the time, I strongly recommend making your own physical flashcards. Creating SAT Vocabulary Flashcards When creating your vocabulary flashcards for the new 2016 SAT,since the SAT is becoming more like the ACT (testing vocabulary in context instead of using sentence completion questions), I suggest using ACT vocabulary words to study instead of using old SAT vocabulary lists.Use our PrepScholar ACT list, which teaches 150 medium-difficulty words, many with multiple meanings. If you’re still struggling with vocabulary after making those flashcards and want supplementary material, check out this 100-word list from Scholastic, which pulled SAT/ACT words from one of their student magazines. Again, it focuses on less-obscure words that often have multiple meanings. When creating the flashcards, write the word itself on one side of the card and the definition on the back.In addition to the definition, you must write an example of how to use the word in context, and if there are multiple definitions for the word, write an example of how to use the word in context for each definition. I’ll use the first word from our PrepScholar ACT list, "adhere," as an example. On the front of your flashcard, write: adhere On the back of your flashcard write: Definition: 1. stick completely to a surface or substance 2. believe in and follow the practices of Example: 1. I used the glue to adhere the picture to the poster. 2. The monkadhered to all of the principles of Buddhism. Why do you need to write an example using the word in context? As I said before, on the new 2016 SAT, you’ll no longer be tested on vocabulary through fill-in-the-blank type questions.Instead, the new SAT asks you to identify the meaning of vocabulary in context. Knowing the definition of the word is vital to understanding and answering the question asked, but typically the exact meaning of the word isn’t asked about directly. In other words, it's less about the vocabulary itself and more about how the vocabulary fits with the words around them.For example, on the new SAT Evidence-Based Reading and Writing section, you could be asked the following: In line 84, â€Å"adhere† most nearly means to stick to a surface to dive into to follow the practices of to acknowledge as correct Both A and C are definitions of adhere, so simply memorizing the definition will not help you answer the question.Line 38 read, â€Å"the priest adhered to Catholicism.†Knowing the definitions of adhere AND picking up on the context clues, you’d realize the correct answer is C. The answer can’t be A because the priest did not physically stick himself to a surface. The answer is C because the priest follows the practices of Catholicism. This question shows why it’s criticalto not only include definitions on your flashcards but also to include an example sentence using the word in context.If you’re struggling to come up with examples yourself (or are afraid of using the word improperly in context), I suggest conducting a Google Search for â€Å"[Word] definition.†Usually, that’ll bring up the definitions along with examples of the word used in context. For example, I searched for â€Å"adhere definition† and found this result with examples for both definitions of the word used in a sentence. Once you finish creating your SAT vocabulary flashcards, make flashcards for the SAT Math formulas. Creating SAT Math Flashcards On the SAT Math section, you're given nine mathformulas and two geometry laws. However, there are many more math formulas you need to knowbecause there are many questions you won’t be able to answer without knowing these additional formulas. When creating your SAT Math flashcards, I recommend using our list of 21 Critical SAT Math Formulas You Must Know. This list also tells you the formulas you DON’T need to memorize(since some are given to you on the SAT test). When making your flashcards, write the name of the formula on the front and the actual formula on the back.Also on the back, write what each variable in the formula stands for and the definition of the formula/concept.I’ll use the first formula (not provided on the SAT) from our list of 21 Critical SAT Math Formulas you must know as an example. On the frontside of my card, I'd write: midpoint formula On the back, I’d write: Given two points A $(x_1, y_1)$ and B $(x_2, y_2)$, use the midpoint formula to find the exact middle point of a line that connects point A and B (the point will be equidistant from points A and B and will be in between the two). Formula: midpoint = $((x_1 + x_2)/2) , ((y_1 + y_2)/2)$ Also, include what the variables stand for in order to remember the significance of the formula and how to use it.If you only memorize $x_1$, $y_1$, $x_2$, and $y_2$, on the day of the test, you may totally forget what $y$ and $x$ mean in the formula. Don’t memorize formulas as a bunch of random variables. Memorize the formula, formula definition, and what each part of the formula stands for, so you’ll be prepared to use the formula to answer questions. How to Study With Your SAT Flashcards Now that you have your SAT flashcards, how should you use them? At PrepScholar, we recommend the waterfall method to study flashcards.This technique requires you to focus on the words/formulas you don't know, while not wasting your time on the concepts you do know.The waterfall method was developed from a proven memorization method called Spaced Repetition.I’ll give a brief overview of the method, but check out our other article for a more in-depth explanation of the waterfall method. Start with 20-50 flashcards.I recommend studying the math formulas and Vocabulary separately, so you don’t get confused jumping between different subjects. Create a math formula pile with 21 cards. Then, create three piles of 50 vocabulary cards each (using the 150-wordPrepScholar ACT list). If you decide to use an additional vocabulary list, create additional Vocabulary piles. Go through onepile, looking at the word or formula name. If you know the definition or formula immediatelyput it in a â€Å"Know It† pile. If you couldn’t remember it immediately(or at all), put it in a â€Å"Struggled† pile.After going through all of the flashcards in the original, you'll have twopiles: a "Know It" pile a "Struggled" pile Pick up the â€Å"Struggled† pile and test yourself again. This time, create a new â€Å"Know It† pile and â€Å"Struggled† pile for these flashcards. You should now have three piles: the original â€Å"Know It† pile the new â€Å"Know It† pile the new â€Å"Struggled" pile Keep repeating this exercise (using the â€Å"Struggled† pile and separating into new â€Å"Know It† and â€Å"Struggled† piles) until you have five or fewerwords or formulas left in the â€Å"Struggled† pile. Now, combine the remaining â€Å"Struggled† pile with the most recent â€Å"Know It† pile. Test yourself on all of the words/formulas until you don’t get a single one wrong. If you get one wrong, restart the pile until you get zero wrong. Once you’ve mastered all of those concepts, add in the next highest â€Å"Know It† pile, and test yourself on all of those concepts until you don't get a single one wrong. Keep repeating until you have all of your original 20-50 cards in one stack, and once you go through that stack without making a single mistake, you’ll officially know every concept in that stack!Move on to the next stack, repeating the same method. How Much Time Should You Spend Studying Flashcards? While flashcards are helpful for the SAT, you shouldn’t spend all of your time studying these flashcards. I'd recommend spending at most 5% of your total SAT study time (two hours if you're following ourrecommendation of studying about40 hours for the SAT). Knowing vocabulary definitions and math formulas isn't enough to help you reach a high score on the SAT. As I said before, the new 2016 SAT only tests vocabwords in the context of sentences, and although knowing formulas is important for the math, you can answer the majority of the questions with only the ones provided to you. Flashcards should be just one small part of your SAT study plan.You need to be learning other new SAT strategies, learning the content of each section on the new SAT, and taking SAT practice tests to practice applying these strategies. What’s Next? Concerned about the Evidence-Based Reading and Writing section on the new SAT? Learn more about the section changes and strategies. Looking for more general new SAT prep help? Check out these guides on how to study for the new 2016 SAT and on how to figure out what’s a good new 2016 SAT score for your target school. Want to improve your SAT score by 240 points?We have the industry's leading SAT prep program. Built by Harvard grads and SAT full scorers, the program learns your strengths and weaknesses through advanced statistics, then customizes your prep program to you so you get the most effective prep possible. Check out our 5-day free trial today:

Thursday, November 21, 2019

Persuasive Speech for the Adoption of Organic Food into the Lunch Essay

Persuasive Speech for the Adoption of Organic Food into the Lunch Program of the School - Essay Example Serving organic and natural food during our lunch can already make a huge difference in the betterment of our health and environment. My name is _________(your name over the line) and I am just a concerned student with a good idea about our health and environment who also genuinely cares for my fellow students and my school. II. Body We may not know it, but if we are not particular about the kind and quality of the food that is served to us in the school cafeteria, they may actually be serving us Frankenstein foods or genetically altered foods. This is not to blame the canteen administrators because many of the foods sold at our groceries are in fact genetically modified and it is very difficult to figure out whether they are organic or not (Kenner, 2008). (Tell’em part) Genetically modified foods are already prevalent. They are a product of the factorization of our food industry that seeks to produce food in scale, albeit of lower quality than those that are naturally grown b y our farmers. Genetically modified foods are also peppered with chemicals so do not be surprised if you still do not feel nourished after a plentiful meal because most of the food you ate was not really food but were mostly composed of chemicals (harm). (harm, significance and cause) This is not to say that natural foods are already gone and totally replaced by genetically modified foods. ... Kenner did not even mince with words in the introduction of his documentary film that GMO’s are in fact, just presents a notion of a food because by itself, GMOs are not entirely a food considering the artificial inputs that was incorporated during the process of its production. Note that I used the term â€Å"production† and not â€Å"growing† just like what is done in the farms because the industrialization of food can be likened more to a factory than to a farm that â€Å"produces† food rather than â€Å"grow† them. GMO is ever present in the current servings of our cafeteria through its fast food servings. I understand that my fellow students love fast foods because of its taste and convenience. I do not like to contradict only that fast foods are not healthy both to our body and environment. Experts agree, as reported by Rosencheck that the consumption of fast foods which are served big which have high glycemic loads contribute to the rising ra te of obesity in the USA (2008). This was supported by the study of Currie whose study findings suggest that the increase in the supply of fast food restaurants have a significant effect on obesity (2010). The negative health consequences of the rising obesity rates already are evident. Rates of diabetes (most of which is type 2, which is largely due to obesity, poor diet, and physical inactivity) rose 50% between 1990 and 2000 (Mokdad et al, 2001). Environment wise, the same fast foods that we like to eat are not also healthy. We may not know it but we also eat oil when we consume industrial food. Overall, the production of the raw materials of the fast food industry guzzles up petroleum fuel of about 40,000 gallons per year. This

Tuesday, November 19, 2019

The world history Essay Example | Topics and Well Written Essays - 1250 words

The world history - Essay Example Human rights are rights inherent to all people whatever the nationality, race, ethnic origins, national, colour, religion or any other status. The horrors that followed World War II reaffirmed the demands of early twentieth-century internationalists to establish a Universal Bill of Human Rights. It would require â€Å"every nation to recognize the equal right of every individual on its territory of life, liberty and property, religious freedom and the use of his language† (Davies 110). The Universal Declaration of Human Rights has been integral in anticipating future needs and problems of the coming generations on matters concerning human rights and self-determination. This paper tries to analyse the significance of the declaration in anticipating of these needs, as well as its failures in the same. The period following the Second World War II (more than half a century ago) has seen an improvement in the protection of universal of Human Rights through the success is still being bogged down by several factors. The universal Of Declaration of Human document contains a total of thirty articles each characterising the individual human rights and freedoms. The declaration was a precursor to other binding human rights conventions and agreements. The Convention on the Elimination of All Types of Racial Discrimination and the ICESR are examples. The declaration has served as a preventative tool in various ways. The declaration articulates the philosophy that human rights education empowers individuals to contribute to the prevention of human rights abuses through the building of a culture of human rights. Article 4 of the declaration acknowledges the preventative power of Human rights education through combating of discrimination, racism, harmful attitudes and practices as well as hatr ed (Elkins, Tom and James 50). This article pre-empted the various atrocities that were to

Sunday, November 17, 2019

Project on Budgetary Control Essay Example for Free

Project on Budgetary Control Essay 1. A budget is concerned for a definite future period. 2. A budget is a written document. 3. A budget is a detailed plan of all the economic activities of a business. 4. All the departments of a business unit co-operate for the preparation of a business budget. 5. Budget is a mean to achieve business and it is not an end in itself. 6. Budget needs to be updated, corrected and controlled every time when circumstances changes. Therefore it is a continuous process. 7. Budget helps in planning, coordination and control. 8. Different types of budgets are prepared by industries according to business requirements. 9. A budget acts a business barometer. 10. Budget is usually prepared in the light of Past Experience. 11. Budget is a constant endeavor of the Management. 2 PREPARATION OF BUDGETS 1. Definition of objectives: A budget being a plan for the achievement of certain operational objectives, it is desirable that the same are defined precisely. The objectives should be written out; the areas of control demarcated; and items of revenue and expenditure to be covered by the budget stated. This will give a clear understanding of the plan and its scope to all those who must cooperate to make it a success. 2. Location of the key (or budget) factor: There is usually one factor (sometimes there may be more than one) which sets a limit to the total activity. For instance, in India today sometimes non-availability of power does not allow production to increase inspite of heavy demand. Similarly, lack of demand may limit production. Such a factor is known as key factor. For proper budgeting, it must be located and estimated properly. 3. Appointment of controller: Formulation of a budget usually requires whole time services of a senior executive; he must be assisted in this work by a Budget Committee, consisting of all the heads of department along with the Managing Director as the Chairman. The Controller is responsible for co-ordinating and development of budget programmes and preparing the manual of instruction, known as Budget manual. The Budget manual is a schedule, document or booklet which shows, in written forms the budgeting organisation and procedures. The manual should be well written and indexed so that a copy thereof may be given to each departmental head for guidance. 3 4. Budget period: The period covered by a budget is known as budget period. There is no general rule governing the selection of the budget period. In practice the Budget Committee determines the length of the budget period suitable for the business. Normally, a calendar year or a period coterminous with the financial year is adopted. The budget period is then sub-divided into shorter periods—it may be months or quarters or such periods as coincide with period of trading activity. 5. Standard of activity or output: For preparing budgets for the future, past statistics cannot be completely relied upon, for the past usually represents a combination of good and bad factors. Therefore, though results of the past should be studied but these should only be applied when there is a likelihood of similar conditions repeating in the future. Also, while setting the targets for the future, it must be remembered that in a progressive business, the achievement of a year must exceed those of earlier years. Therefore what was good in the past is only fair for the current year. In budgeting, fixing the budget of sales and of capital expenditure are most important since these budgets determine the extent of development activity. For budgeting sales, one must consider the trend of economic activity of the country, reactions of salesmen, customers and employees, effect of price changes on sales, the provision for advertisement campaign plan capacity etc. 4 Meaning of Budgetary Control: The Chartered Institute of Management Accountants of England and Wales has defined the terms ‘budgetary control’ as â€Å"Budgetary control is the establishment of budgets relating to the responsibilities of executives of a policy and the continuous comparison of the actual with the budgeted results, either to secure by individual action the objective of the policy or to provide a basis for its revision.† It is the system of management control and accounting in which all the operations are forecasted and planned in advance to the extent possible and the actual results compared with the forecasted and planned ones. Budgetary Control Involves: 1. Establishment of budgets 2. Continuous comparison of actuals with budgets for achievement of targets 3. Revision of budgets after considering changed circumstances 4. Placing the responsibility for failure to achieve the budget targets. The salient features of Budgetary Control System are as follows: 1. Determining the objectives to be achieved, over the budget period, and the policy or policies that might be adopted for the achievement of these ends. 2. Determining the variety of activities that should be undertaken for the achievement of the objectives. 3. Drawing up a plan or a scheme of operation in respect of each class of activity, in physical as well as monetary terms for the full budget period and its parts. 5 4. Laying out a system of comparison of actual performance by each person, section or department with the relevant budget and determination of causes for the discrepancies, if any. 5. Ensuring that corrective action will be taken where the plan is not being achieved and, if that be not possible, for the revision of the plan. In brief, it is a system to assist management in the allocation of responsibility and authority, to provide it with aid for making, estimating and planning for the future and to facilitate the analysis of the variation between estimated and actual performance. In order that budgetary control may function effectively, it is necessary that the concern should develop proper basis of measurement or standards with which to evaluate the efficiency of operations, i.e., it should have in operation a system of standard costing. Besides this, the organization of the concern should be so integrated that all lines of authority and responsibility are laid, allocated and defin ed. This is essential since the system of budgetary control postulates separation of functions and division of responsibilities and thus requires that the organization shall be planned in such a manner that everyone, from the Managing Director down to the Shop Foreman, will have his duties properly defined. Objectives of Budgetary Control System: 1. Portraying with precision the overall aims of the business and determining targets of performance for each section or department of the business. 2. Laying down the responsibilities of each of the executives and other personnel so that everyone knows what is expected of him and how he will be judged. Budgetary control is 6 one of the few ways in which an objective assessment of executives or department is possible. 3. Providing a basis for the comparison of actual performance with the predetermined targets and investigation of deviation, if any, of actual performance and expenses from the budgeted figures. This naturally helps in adopting corrective measures. 4. Ensuring the best use of all available resources to maximize profit or production, subject to the limiting factors. Since budgets cannot be properly drawn up without considering all aspects usually there is good co-ordination when a system of budgetary control operates. 5. Co-coordinating the various activities of the business, and centralizing control and yet enabling management to decentralize responsibility and delegate authority in the overall interest of the business. 6. Engendering a spirit of careful forethought, assessment of what is possible and an attempt at it. It leads to dynamism without recklessness. Of course, much depends on the objectives of the firm and the vigour of its management. 7. Providing a basis for revision of current and future policies. 8. Drawing up long range plans with a fair measure of accuracy. 9. Providing a yardstick against which actual results can be compared. Working of a budgetary control system: The responsibility for successfully introducing and implementing a Budgetary Control System rests with the Budget Committee acting through the Budget Officer. The Budget Committee would be composed of all functional heads and a member from the Board to 7 preside over and guide the deliberations. The main responsibilities of the Budget Officer are: 1. To assist in the preparation of the various budgets by coordinating the work of the accounts department which is normally responsible to compile the budgets—with the relevant functional departments like Sales, Production, Plant maintenance etc.; 2. To forward the budget to the individuals who are responsible to adhere to them, and to guide them in overcoming any practical difficulties in its working; 3. To prepare the periodical budget reports for circulation to the individuals concerned; 4. To follow-up action to be taken on the budget reports; 5. To prepare an overall budget working report for discussion at the Budget Committee meetings and to ensure follow-up on the lines of action suggested by the Committee; 6. To prepare periodical reports for the Board meeting. Comparing the budgeted Profit and Loss Account and the Balance Sheet with the actual results attained. It is necessary that every budget should be thoroughly discussed with the functional head before it is finalized. It is the duty of the Budget Officer to see that the periodical budget reports are supplied to the recipients at frequent intervals as far as possible. The efficiency of the Budget Officer, and through him of the Budget Committee, will be judged more by the smooth working of the system and the agreement between the actual figures and the budgeted figures. Budgets are primarily an incentive and a challenge for better performance; it is up to the 8 Budget Officer to see that attention of the different functional heads is drawn to it to face the challenge in a successful manner. Advantages of Budgetary Control System: 1. The use of budgetary control system enables the management of a business concern to conduct its business activities in the efficient manner. 2. It is a powerful instrument used by business houses for the control of their expenditure. It in fact provides a yardstick for measuring and evaluating the performance of individuals and their departments. 3. It reveals the deviations to management, from the budgeted figures after making a comparison with actual figures. 4. Effective utilization of various resources like—men, material, machinery and money is made possible, as the production is planned after taking them into account. 5. It helps in the review of current trends and framing of future policies. 6. It creates suitable conditions for the implementation of standard costing system in a business organization. 7. It inculcates the feeling of cost consciousness among workers. 8. It helps the principal of management by exception to apply. 9. Management which has developed a well ordered budget plans and which operate accordingly, receive greater favour from credit agencies. 9 Limitations of Budgetary Control System: 1. Based on Estimates: Budgets may or may not be true, as they are based on estimates. 2. Time factor: Budgets cannot be executed automatically. Accuracy in budgeting comes through experience. Management must not expect too much during the development period. 3. Cooperation Required: Staff co-operation is usually not available during budgetary control exercise. The success of the budgetary control depends upon willing co-operation and teamwork, 4. Expensive: Its implementation is quite expensive. No budgetary programme can be successful unless adequate arrangements are made for supervision and administration. 5. Not a substitute for management: Budget is only a managerial tool. It cannot substitute management. 6. Rigid document: Budgets are considered as rigid document. But in reality, firm’s affairs continuously change under inflationary pressure and changing government policies. 10 ZERO BASE BUDGETS The technique of zero base budgeting suggests that an organisation should not only make decisions about the proposed new programmes, but should also review the appropriateness of the existing programmes from time to time. Such a review should particularly be done of such responsibility centres where there is relatively high proportion of discretionary costs. Costs of this type depend on the discretion or policies of the responsibility centre or top managers. These costs have no direct relation to volume of activity. Hence, management discretion typically determines the amount budgeted. Some examples are: expenditure on research and development, personnel administration, legal advisory services. Zero base budgeting, as the term suggests, examines or reviews a programme or function or responsibility from ‘scratch’. The reviewer proceeds on the assumption that nothing is to be allowed. The manager proposing the activity has, therefore, to justify that the activity is essential and the various amounts asked for are reasonable taking into account the outputs or results or volume of activity envisaged. No activity or expense is allowed simply because it was being allowed or done in the past. Thus according to this technique each programme, whether new or existing, must be justified in its entirety each time a new budget is formulated. It involves: 1. Dealing with particularly all elements of mangers budget requests 2. Critical examination of ongoing activities along with the newly proposed activities 3. Providing each manger a range of choice in setting priorities in respect of different activities and in allocating resources. 11 Process of Zero Base Budgeting: The following steps are involved in Zero base budgeting: Determining the objectives of budgeting: The objective may be to effect cost reduction in staff overheads or it may be to drop, after careful analysis, projects which do not fit into achievement of the organizations objectives etc. Deciding on scope of application: The extent to which zero base budgeting is to be introduced has to be decided, i.e. whether it will be introduced in all areas of the organisations activities or only in a few selected areas on trial basis. Developing decision units Decision units for which cost-benefit analysis is proposed have to be developed so as to arrive at decisions whether they should be allowed to continue or to be dropped. Each decision unit, as far as possible should be independent of other units so that it can be dropped if the cost analysis proves to be unfavourable for it. Developing decision packages : A decision package for each unit should be developed . While developing a decision package, answers to the following questions would be desirable: †¢ Is it necessary to perform a particular activity at all? If the answer is in the negative, there is no need to proceed further. †¢ How much has been the actual cost of the activity and what has been the actual benefit both in tangible as well as intangible forms? †¢ What should be the estimated cost of the level of activity and the estimated benefit from 12 such activity? †¢ Should the activity be performed in the way in which it is being performed, and what should be the cost? †¢ If the project or activity is dropped, can the unit be replaced by an outside agency? After completing decision packages for each unit, the units are ranked according to the findings of cost benefit analysis. Essential projects are identified and given the highest ranks. The last stage is that of implementing the decision taken in the light of the study made. It involves the selection and acceptance of those projects which have a positive cost-benefit analysis or which are capable of meeting the objectives of the organization. The above analysis shows that zero base budgeting is in a way an extension of the method of cost benefit analysis to the area of the corporate budgeting. Advantages of Zero Base Budgeting: †¢ It provides the organization with systematic way to evaluate different operations and programmes undertaken. It enables management t o allocate resources according to priority of the programmes. †¢ It ensures that each and every programme undertaken by managers is really essential for the organization, and is being performed in the best possible way. †¢ It enables the management to approve departmental budgets on the basis of cost-benefit analysis. No arbitrary cuts or increase in budget estimates are made. †¢ It links budgets with the corporate objectives. Nothing will be allowed simply because it was being done in the past. An activity may be shelved if it does not help in achieving the goals of the enterprises. 13 †¢ It helps in identifying areas of wasteful expenditure and, if desired, it can also be used for suggesting alternative courses of action. †¢ It facilitates the introduction and implementation of the system of `management by objectives. Thus it can be used not only for fulfillment of the objectives of traditional budgeting, but also for a variety of other purposes. It is contended that zero base budgeting is time consuming. Of course, it is true, but it happens only in the initial stages when decision units have to be identified and decision packages have to be developed or completed. Once this is done, and the methodology is clear, zero base budgeting is likely to take less time than the traditional budgeting. In any case, till such time the organization is properly acclimatized to the technique of zero base budgeting, it may be done in a way that all responsibility centre’s are covered at least once in three or four years. Zero base budgeting as a concept has become quite popular these days. The technique was first used by the U.S. Department of Agriculture in 1962. Texas Instruments, a multinational company, pioneered its use in the private sector. Today, a number of major companies such as Zerox, BASF, International Harvester and Easter Airlines in the United State are using the system. Some departments of the Government of India have recently introduced zero base budgeting with a view to making the system of budgetary control more effective. 14 PERFORMANCE BUDGETS Performance budgeting (or programme budgeting) has been designed to correct the shortcomings of traditional budgeting by emphasizing managements considerations/ approaches. Both the financial and physical aspects are incorporated into the budget. A performance budget presents the operations of an organisation in terms of functions, programmes, activities, and projects. In performance budgeting, precise detainment of job to be performed or services to be rendered is done. Secondly, the budget is prepared in terms of functional categories and their sub-division into programmes, activities, and projects. Thirdly, the budget becomes a comprehensive document. Since the financial and physical results are interwoven, it facilitates management control. The Main objectives of Performance Budgeting are: (i) to coordinate the physical and financial aspects; (ii) to improve the budget formulation, review and decision-making at all levels of management (iii) to facilitate bett er appreciation and review by controlling authorities (legislature, Board of Trustees or Governors, etc) as the presentation is more purposeful and intelligible; (iv) to make more effective performance audit possible; and (v) to measure progress towards long-term objectives which are envisaged in a development plan. Performance budgeting involves evaluation of the performance of the organisation in the context of both specific, as well as, overall objectives of the organisation. It presupposes a crystal clear perception of organisational objectives in general, and short-term business objectives as stipulated in the budget, in particular by each employee of the organisation, irrespective of his level. It thus, provides a definite direction to each employee and also a control mechanism to higher management. 15 Performance budgeting requires preparation of periodic performance reports. Such reports compare budget and actual data, and show variances. Their preparation is greatly facilitated if the authority and responsibility for the incurrence of each cost element is clearly defined within the firms organisational structure. In addition, the accounting system should be sufficiently detailed and coordinated to provide necessary data for reports designed for the particular use of the individuals or cost centres having primary responsibility for specific cost. The responsibility for preparing the performance budget of each department lies on the respective Department Head. Each Department Head will be supplied with a copy of the section of the master budget appropriate to his sphere. For example, the chief buyer will be supplied with the copy of the materials purchase budget so that he may arrange for purchase of necessary materials. Periodic reports from various sections of a department will be received by the departmental head that will submit a summary report about his department to the budget committee. The report may be daily, weekly or monthly, depending upon the size of business and the budget period. These reports will be in the form of comparison of budgeted and actual figures, both periodic and cumulative. The purpose of preparing these reports is to promptly inform about the deviations in actual and budgeted activity to the person who has the necessary authority and responsibility to take necessary action to correct the deviations from the budget. 16 FUNCTIONAL BUDGET A functional budget is one which is related to function of the business as for example, production budget relating to the manufacturing function. Functional budgets are prepared for each function and they are subsidiary to the master budget of the business. The various types of functional budgets to be prepared will vary according to the size and nature of the business. The various commonly used functional budgets are: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Sales budget Production budget Plant utilisation budget Direct-material usage budget Direct-material purchase budget Direct-labour (personnel) budget Factory overhead budget Production cost budget Ending-inventory budget Cost-of-goods-sold budget Selling and distribution cost budget Administration expenses budget Research and development cost budget (xiv) Capital expenditure budget Cash budget 17 Illustration: Sales Budget: Sales forecast is the commencement of budgeting and hence sales budget assumes primary importance. The quantity which can be sold may be the principal budget factor in many business undertakings. In any case in order to chalk out a realistic budget programme, there must be an accurate sales forecast. The sales budget indicates for each product: 1. The quantity of estimated sales and 2. The expected unit selling price. These data are often reported by regions or by sales representatives. In estimating the quantity of sales for each product, past sales volumes are often used as a starting point. These amounts are revised for factors that are expected to affect future sales, such as the factors listed below. 1. Backlog of unfilled sales orders 2. Planned advertising and promotion 3. Expected industry and general economic conditions 4. Productive capacity 5. Projected pricing 6. Findings of market research studies 7. Relative product profitability. 8. Competition. 18 Once an estimate of the sales volume is obtained, the expected sales revenue can be determined by multiplying the volume by the expected unit sales price, the sales budget represents the total sales in physical quantities and values for a future budget period. Sales managers are constantly faced with problem like anticipation of customer requirements, new product needs, competitor strategies and various changes in distribution methods or promotional techniques. The purposes of sales budget is not to attempt to estimate or guess what the actual sales will be, but rather to develop a plan with clearly defined objectives towards which the operational effort is directed in order to attain or exceed the objective. Hence, sales budget is not merely a sales forecast. A budget is a planning and control document which shows what the management intends to accomplish. Thus, the sales budget is active rather than passive. A sales forecast, however, is a projection or estimate of the available customer demand. A forecast reflects the environmental or competitive situation facing the company whereas the sales budget shows how the management intends to react to this environmental and competitive situation. A good budget hinges on aggressive management control rather than on passive acceptance of what the market appears to offer. If the company fails to make this distinction, the budget will remain more a figure-work exercise than a working tool of dynamic management cont rol. 19 The sales budget may be prepared under the following classification or combination of classifications: 1. Products or groups of products. 2. Areas, towns, salesmen and agents. 3. Types of customers as for example: (i) Government, (ii) Export, (iii) Home sales, (iv) Retail depots. 4. Period—months, weeks, etc Example of Sales Budget: XYZ Ltd. Sales Budget for the Year Ended 31 March XXXX Particulars Units Selling Price (P.U) Total Sales Value (Rs.) Product A Product B Total 5000 10000 75 80 375000 800000 1175000 20 LEADING TO THE PREPARATION OF THE MASTER BUDGET When all the necessary functional budgets have been prepared, the budget officer will prepare the master budget which may consist of budgeted profit and loss account and budgeted balance sheet. These are in fact the budget summaries. When the master budget is approved by the board of directors, it represents a standard for the achievement of which all the departments will work. On the basis of the various budgets (schedules) prepared earlier in this study, we prepare below budgeted income statement and budgeted balance sheet. Illustration: Floatglass Manufacturing Company requires you to present the Master budget for the 31 March 2012 from the following information: Sales: Toughened Glass Bent Glass Direct Material Cost Direct Wages Factory Overheads: Indirect Labour Works Manager Foreman Rs. 500 per month Rs. 400 per month 2.5% on Sales Rs. 600000 Rs. 200000 60% of Sales 20 workers @ Rs. 150 per month 21 Stores and Spares Depreciation on Machinery Repairs and Maintenance Other Sundries Administration, selling and Distribution Expenses Rs. 12600 Rs. 3000 Rs. 8000 10% on Direct Wages Rs. 36000 per year Solution: Master Budget for the Year Ending 31 March 2012 Particulars Amount (Rs.) Sales: Toughened Glass Bent Glass Total Sales Less: Cost of Production: Direct Material Direct Wages Prime Cost (A) Fixed Factory Overhead: 480000 36000 516000 600000 200000 800000 Amount (Rs.) 22 Works Manager’s Salary Foreman’s Salary Depreciation Light and Power Total Fixed Factory Overhead (B) Variable Factory Overhead: Stores and Spares Repairs and Maintenance Sundry Expenses Total Variable Factory Overhead (C) Works Cost (A+B+C) Gross Profit (Sales- Works Cost) Less: Administration, Selling and Distribution Expenses Net Profit 6000 4800 12600 3000 26400 20000 8000 3600 31600 574000 226000 36000 190000 23 CAPITAL EXPENDITURE BUDGET: The capital expenditure budget represents the planned outlay on fixed assets like land, building, plant and machinery, etc. during the budget period. This budget is subject to strict management control because it entails large amount of expenditure. The budget is prepared to cover a long period of years and it projects the capital costs over the period in which the expenditure is to be incurred and the expected earnings. The preparation of this budget is based on the following considerations: 1. Overhead on production facilities of certain departments as indicated by the plant utilization budget. 2. Future development plans to increase output by expansion of plant facilities. 3. Replacement requests from the concerned departments 4. Factors like sales potential to absorb the increased output, possibility of price reductions, increased costs of advertising and sales promotion to absorb increased output, etc. Merits/Advantages: 1. It outlines the capital development programme and estimated capital expenditure during the budget per iod. 2. It enables the company to establish a system of priorities. When there is a shortage of funds, capital rationing becomes necessary. 3. It serves as a tool for controlling expenditure. 4. It provides the amount of expenditure to be incorporated in the future budget 24 summaries for calculation of estimated return on capital employed. 5. This enables the cash budget to be completed. With other cash commitments capital expenditure commitment should also be considered for the completion of the budget. 6. It facilitates cost reduction programme, particularly when modernization and renovation is covered by this budget. 25 FIXED AND FLEXIBLE BUDGETS Fixed Budget: According to Chartered Institute of Management Accountants of England, â€Å"a fixed budget is a budget designed to remain unchanged irrespective of the level of activity actually attained†. A fixed budget shows the expected results of a responsibility center for only one activity level. Once the budget has been determined, it is not changed, even if the activity changes. Fixed budgeting is used by many service companies and for some administrative functions of manufacturing companies, such as purchasing, engineering, and accounting. Fixed Budget is used as an effective tool of cost control. In case, the level of activity attained is different from the level of activity for budgeting purposes, the fixed budget becomes ineffective. Such a budget is quite suitable for fixed expenses. It is also known as a static budget. Essential conditions: 1. When the nature of business is not seasonal. 2. There is no impact of external factors on the business activities 3. The demand of the product is certain and stable. 4. Supply orders are issued regularly. 5. The market of the product should be domestic rather than foreign. 6. There is no need of special labour or material in the production of the products. 7. Supply of production inputs is regular. 8. There is a trend of price stability. Generally, all above conditions are not found in practice. Hence fixed budget is not important 26 in business concerns. Merits/advantages: 1. Very simple to understand 2. Less time consuming Demerits/Disadvantages: 1. It is misleading. A poor performance may remain undetected and a good performance may go unrealized. 2. It is not suitable for long period. 3. It is also found unsuitable particularly when the business conditions are changing constantly. 4. Accurate estimates are not possible. Flexible Budget According to Chartered Institute of Management Accountants of England,†a flexible budget is defined as a budget which, by recognizing the difference between fixed, semi-variable and variable costs is designed to change in relation to the level of activity attained.† Unlike static (fixed) budgets, flexible budgets show the expected results of a responsibility center for several activity levels. You can think of a flexible budget as a series of static budgets for different levels of activity. Such budgets are especially useful in estimating and controlling factory cos ts and operating expenses. It is more realistic and practicable because it gives due consideration 27 to cost behaviour at different levels of activity. While preparing a flexible budget the expenses are classified into three categories viz. 1. Fixed, 2. Variable, and 3. Semi-variable. Semi-variable expenses are further segregated into fixed and variable expenses. Flexible budgeting may be resorted to under following situations: 1. In the case of new business venture due to its typical nature it may be difficult to forecast the demand of a product accurately. 2. Where the business is dependent upon the mercy of nature e.g., a person dealing in wool trade may have enough market if temperature goes below the freezing point. 3. In the case of labour intensive industry where the production of the concern is dependent upon the availability of labour. Merits/ Advantages: 1. With the help of flexible budget, the sales, costs and profit may be calculated easily by the business at various levels of production capacity. 2. In flexible budget, adjustment is very simple according to change in business conditions. 3. It also helps in determination of production level as it shows budgeted costs with classification at various levels of activity along with sales. Hence the management can easily select the level of production which shows the profit predetermined by the owners of the bu siness. 4. It also shows the quantity of product to be produced to earn determined profit. 28 Demerits/Disadvantages: 1. The formulation of flexible budget is possible only when there is proper accounting system maintained, perfect knowledge about the factors of production and various business circumstances is available. 2. Flexible Budget also requires the system of standard costing in business. 3. It is very expensive and labour oriented. Need for flexible budget: 1. Seasonal fluctuations in sales and/or production, for example in soft drinks industry; 2. A company which keeps on introducing new products or makes changes in the design of its products frequently; 3. Industries engaged in make-to-order business like ship building; 4. An industry which is influenced by changes in fashion; and 5. General changes in sales. 29 Illustration: A factory which expects to operate 7,000 hours, i.e., at 70% level of activity, furnishes details of expenses as under: Particulars Variable Expenses Amount (Rs.) 1260 Semi- Variable Expenses 1200 Fixed Expenses 1800 The semi-variable expenses go up by 10% between 85% and 95% activity and by 20% above 95% activity. Construct a flexible budget for 80, 90 and 100 per cent activities. Solution: Particulars Budgeted Hours Variable Expenses Semi-Variable Expenses Fixed Expenses Total Expenses Recovery Rate Per Hour 70% 7000 1260 1200 1800 4260 0.61 80% 8000 1440 1200 1800 4440 0.55 90% 9000 1620 1320 1800 4740 0.53 100% 10000 1800 1440 1800 5040 0.50 30 Difference between Fixed and Flexible Budget: Fixed Budget Flexible Budget It does not change with actual volume of It can be recasted on the basis of activity activity achieved. Thus it is known as rigid level to be achieved. Thus it is not rigid. or inflexible budget. It operates on one level of activity and under It consists of various budgets for one set of conditions. It assumes that there different levels of activity. will be no change in the prevailing conditions, which is unrealistic. Here as all costs like fixed, variable and Here analysis of variance provides useful semi-variable are related to only one level information as each cost is analyzed of activity so variance analysis does give useful information. If the budgeted and actual activity levels differ Flexible budgeting at different levels of significantly, then the aspects like cost activity facilitates the ascertainment of ascertainment and price fixation do not give a cost, fixation of selling price and tendering correct picture. of quotations. a meaningful basis of not according to its b ehaviour. Comparison of actual performance with It provides budgeted targets will be meaningless comparison of the actual performance with specially when there is a difference the budgeted targets. between the two activity levels. 31 BIBLIOGRAPHY 1 ICAI Module on Cost Accounting 2 Newsletters and opinions published by ICAI 3 http://en.wikipedia.org/wiki/Budget 4 www.icai.org

Thursday, November 14, 2019

Do Not Call List Essay -- essays research papers

Abstract For years companies from all areas of commerce were allowed to call anyone they thought might be a candidate for their product without repercussions. A court order on Feb, 17th 2004 upheld an order to allow the general public to be listed on a do not call list. Businesses will now be held responsible if they contact someone on this list without their permission. The question is did the court make the right decision.   Ã‚  Ã‚  Ã‚  Ã‚  We may not agree on much in this country, but one thing most of us can agree on is that telemarketing is a big nuisance. In fact one survey done by Walker Research in 1990 showed that 70 percent of Americans considered telemarketing an invasion of their privacy. In February of 2003 the Federal Trade Commission passed a national law that would restrict the consumers telemarketers could legally call and enforce an $11,000 fine when ignored. By September of that same year more than 50 million Americans had added their names to this list. Telemarketers fought back though claiming that they had the right to be making these calls under their constitutional right to free speech and the case went to court. Finally, after a series of court battles between these companies and the FTC, in February of 2004 the appeals court upheld the so called Do-Not-Call list and the right of Americans to sign up. This brings about the question of how effective this law will be. Also should the average consumer be able to restrict the calls that come into their phone line or do these large businesses have a right to market their products over the phone?   Ã‚  Ã‚  Ã‚  Ã‚  The American Teleservices Association claims that the registry violates the First Amendment rights of telemarketers in regards to free speech. But what is a â€Å"right†? A right can be defined as something to which a person is entitled by law, tradition, or nature, which does not detract from someone else. My freedom to practice my religion takes nothing away from you. However, a house is not a right, since providing me with a house requires land, materials, and labor, and it is one fewer house that is available to be given to someone else. There is a cost involved in entitling me to a house that must be carried by someone else; therefore the entitlement to a house is not a right. If I choose to pay for the house and the seller agrees to acc... ...ever seen a commercial when my TV was turned off. To those businesses that cannot survive without unsolicited outbound telemarketing, which is the only form of telemarketing that is in question, unfortunately I must say, â€Å"Tough!† Innovate! Situations change and businesses adapt. That’s called â€Å"progress.† If your business model is such that it cannot survive being prevented from making junk phone calls, perhaps you need a new business model. Many telemarketers call for products and services that already advertise on TV, radio, or in print. If I want to buy your product, I’ll call you. Don’t call me. With the new do not call list hopefully this won’t be a question. Reference: The Associated Press (Feb. 17th, 2004) Appeals Court Upholds Do-Not-Call List. Retrieved February 18th 2004 from http://www.msnbc.msn.com/id/4287210/ CNN/Money (2003) Do Not Call List Unplugged September 24, 2003. Retrieved February 18, 2004, from http://money.cnn.com/2003/09/24/technology/ftc_donotcall Federal Trade Commission (2004) Straight Talk about Telemarketing. Retrieved March 13, 2004 from http://www.ftc.gov/bcp/conline/pubs/tmarkg/straight.htm   Ã‚  Ã‚  Ã‚  Ã‚  

Tuesday, November 12, 2019

Isolation as Defense: The way Sentinelese lives Essay

Defining alone is much more like having a heavy baggage inside your heart and at the same time, it doesn’t really make someone realize that alone is such an ugly word unless you already felt it but for the residents of North Sentil Island, being alone and away from the civilization is far better for their tribe. It keeps them away from being wordly and too dependent with technology and the many developments that Earth can offer now.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The way Sentinelese lives is far from the luxury and the glamorous life style which most of the â€Å"civilized† people have in present, with several developments and arising new technologies, people of the new generation and well educated individuals compared to the natives were much more civilized and well taught of the right things to do and the right manner and conduct towards the people around them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   There was no thorough account about the people of the North Sentinel Island or whom we call as Sentinelese at present. There were only few encounters with these people and almost all of these encounters can be considered as failed operations or missions. Most of the time, they welcome their unknown visitors by firing arrows and waving their axes towards these unknowns.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Located at the Bengal Bay, particularly in the North Sentil Island, the Sentinelese were part of the Adamanese Indegenous people who lives in most parts of the Andaman Islands. These people looks more like pygmies or Negritos and are naked as if they don’t have any sexual parts which needs some privacy, for the Sentinelese, it does not mean anything and they don’t need clothes. The Sentinelese are only short people, barely reaching four or five feet tall, they have frizzy curly hair and black skin.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   These people are mostly hunters and they live their lives by gathering food from the forest and the sea. They make use of metal as their weapons and there was no sigh that they know agriculture. Perhaps the tribe lives and eats throught hunting and gathering wild plants all over the island. The Sentinelese and the outside world (Direct Contacts with the Sentinelese)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   If we will look at the present situation and attitude of the Sentinelese, we would assume that these people does not have any education of the current trends in the outside world of the Island. The Sentinelese shows   no contact with foreigners or people who does not look like them. Although some notes were taken saying that they somehow had physical contacts with the British who killed mostly their population through the diseases they brought during their colonization in the Islands and Japanese colonizers who killed most of them, looking at them shows no proof of the direct contacts because up to the present, Sentinelese and their tribe has not yet opened their doors to the world.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   At present, the Sentinelese tribe remains as the most isolated tribe in the whole world. There was no definite number of the people from this tribe and probably they could be more than 50 people but less than 300 in population. Surviving the 2004 Tsunami, the Sentinelese was able to save themselves and continue to live the peaceful live they thought they can have by simply isolating themselves. Sentinelese’s Defense Mechanism   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     In 2006, two fishermen were reported to be killed by the people of North Sentil Island. The people thought that they were really dangerous aside from the fact that they fire arrows towards their visitors but the good news that make people quite okay was the news that the two bodies remained intact and was not eaten by the tribe like what people used to believe.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The two fishermen were believed to be drunk when the boat they were into set off in the island and the tribesmen immediately attacked them according to the witnesses. The decision whether to account the incident as murder falls in to two sides. The family of Sundar Raj wants justice while the father of Pandit Tiwari opposed to the diea by supporting the other half of the archipelago who says that preservation of the Island and the tribe is much more needed. RK Tiwari said that in this incident, the victims are the Sentinelese and not his son. He even said that it was the price his son has to pay because of tresspassing in a land he does not own, he had his own justice by being murdered.   The Sentinelese on his opinion were just defending themselves. All he wanted to happen was to have the body of his son which is not quite impossible.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   If this account will be murder, it is impossible to have or give justice, the authorities need to arrest the whole tribe to know who really killed the two fishermen. At the same time, they might risk too many lives and the arrest might lead to a lot of deaths in both sides. For the authorities, it is better to leave them alone and just focus on getting the bodies of the victims.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This tribe might have been too paranoid of the coming of the unknows which probably drove them into firing arrows and waving their axes but we can’t blame them. Probably the tribes people were only protecting tehmselves from the harm that the civilization can give them thus, letting someone from the outside world in the island would mean of danger. Their past experiences from the colonizers were enough to make them believe that they can stand alone and be protected by tehmselves. â€Å"No man is an island†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Back in the Bible days, God made Adan together with no one like him except the animals he also designed but as days go by, he saw that Adan was lonely and thought that he will give him a companion, hence, Eve was made and together with Adan, they took care of Earth and soon formed humanity.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The longer we keep ourselves from the people around us, the harder it becomes to accept that life is much better with the people who cares for us and the people who we will let to touch our lives. The harder we accept that we need them beacuse they will add color in our life and make it worthwhile, the more impossible it is for us to learn that in real life applied in present status of the whole world, life is unfair and most of the times, we need someone who will make us realize that life is indeed beautiful and pleasant and that in the long run, in the end, they will be the one to save us and care for us no matter what. â€Å"Action speaks louder than words†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The unfriendly gestures of the Sentinelese warriors is enough hint that they don’t want to be disturbed. Visitors are not welcome to the people of the island and as civilized people we too must understand that they want it that way. They too have the right to be in peace no matter what crime they committed because in the first place, it was the civilized people who made their lives miserable and killed their tribesmen. We cannot blame them from being defensive, that’s all they have aside from themselves, their family and their tribe.   In the end, maybe it is rightful to leave them alone and let tehm have a time of their own rather than keep of disturbing the peace they have. Isolation   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Maybe at this point, that is what they all wanted. They want to be away from the many things that life has to offer and probably, it is the only way they know to protect themselves. It was already a long time ago when the whole world was dealing with the ice age and that people weren’t like the people there is right now. As far as the people can understand it, back on to those times, â€Å"people-like† beings existed and later on developed into more human-like beings. Their evolution resulted to different races in present and at the same time,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is not quite unreasonable for the Sentinelese to forbid themselves from the modernization or the coming of civilization in their tribe. Perhaps, what they really wanted was to avoid it and live a peaceful life with themselves, away from the busy people walking in busy streets and maybe all they really wanted was to continue living life fishing using arrows and be just the way they are. We don’t have any idea what they really wanted, what they prefer to live with for the rest of their lives but their actions and gestures tells so much already, we better leave them alone, they like it that way.

Sunday, November 10, 2019

Miss Furr and Miss Skeene

â€Å"Miss Furr and Miss Skeene† The study of creative works by way of exploiting diverse writing skills has contributed to the field of art becoming more fascinating, although, to some extent, mechanical and mystifying. The literal skills employed, in quite a number of cases, are in allegorical fashion in order to obscure the profound connotation of the inventive piece and reactions of the artist. Numerous artists have brought into the play the usage of such literal skills. These techniques are frequently seen in the modern day artistic works.Nevertheless, quite a good number of booklovers are exposed to complications in understanding these masterpieces. This has brought a lot of insights to the extent to which artists may explore in order to pass their ideas and themes to the rest of the society. In addition, the question on the importance of such literal styles to the rest of the people has also come up. To disentangle these, the social nature of humans play a key part sinc e it defines life factors such as contentment, indulgence and thinking.With reference to the artistic skills used to express an artist’s beliefs, the story of â€Å"Miss Furr and Miss Skeene† by Gertrude Stein, highlights the triviality and intrigues associated with artists. The narration of â€Å"Miss Furr and Miss Skeene† previously published in nineteen ninety two, revolves around two women who used to co-habit. This masterpiece involves the utilization of lopsided language and conventional approach to modern-day writing. The irrational reiteration of sentences in this narration puts importance on the two personalities’, Georgine Skeene and Helen Furr, connection (Stein 176).It is this verbatim elegance, replication of words, which shapes the derivation of the writer’s literal tactic. The duplication of words outlines the base of Stein’s literal tool. Repetition in this narration inclines to reveal the oblique resolutions. This is because it is useful in disengaging the approved sentiments to contraptions that are artless so as to be perceived in a different way. The sensible replication of the expression â€Å"gay† in Stein’s composition brings out the complications in comprehending the main significance of this narration. Stein tries to decipher the notion and distraction of opinion into an endless structure.At the same time, she presents her sentiments from varying platforms instantaneously. Repetition as a literal device is vital in underlining a given theory that the artiste anticipates to share with the rest of the society. With regard to Stein’s piece of work, the reiteration of the expression â€Å"gay† appears to be the essential insight as it gives ideas on the reflections and opinions of Stein (Stein 301). The repetitiveness generates an obstacle in the acknowledgement of the narration because readers acquire varying ideas about the author’s subject. Additionally, the ob scuring of the story by using â€Å"gay† reiterations makes it unexciting.The implication of â€Å"gay† attracts further questioning as it has several meanings. In the contemporary society, the expression â€Å"gay† refers to homosexuals. Nonetheless, in Stein’s composition, it ought to be studied in literal terms. In prehistoric period, the implication of this expression was wide-ranging depending on the circumstance in the play. The expression â€Å"gay† is composed of the word gai. This is a French adjective which refers to ‘joyful or pleasant’ acts. It is further related to bright, dazzling colors as demonstrated by Miss Mars’ decorated hair as well as the huge cosmetic application of both women.The rigorous exploitation of this word by replication turns out to be sensitive and erotic. On the other hand, persistent repetition of this word ends up with a dissimilar connotation as seen in the case of the amusing Mrs. and Mr. F urr and their household which ended up in misery (Stein 212). For a reader to ascertain the principal significance of the expression â€Å"gay† in Stein’s masterpiece, an intricate examination is obligatory. This calls for an additional laborious exercise so as to acquire the right information as well as interpretation. This whole process might contribute to lose of interest in Stein’s work.The solicitation of simple phrases to break down the regulations of writing is mystifying. Even so, Stein is able to reconstruct the human knowledge, an achievement that is way more amazing bearing in mind that the rejuvenation involves massive undertakings in developing conventional revelation. Related dialect in humans and theirs vital provision, which is insight and contemplation, is engrained in a desolate state of affair with, optimistic and an auspicious future to come. The regular descriptive work of Stein acts at the same time, as a limitation and a reparation charact eristically for the prolonged reflection of individuals.In addition to that, it acts as a prerequisite and forthcoming high stature for both the novelist and reader. The technique used by Stein to count on as well as direct this imagery is also mystifying. This is in line with the fact that there is no extensionality with the previous masterpiece. In addition to Stein’s notion as defined in the story, she worries with the conduction of life rather than creation of judgments. In the long run, Stein lays bare her anti-narrative expertise with witty customary clarifications where meditation is bound by an increasingly non-standard sentence organization of recounted processes (Stein 310).Putting in mind the manner in which she writes, Stein is set to bring out the essential routes of discernment and points of view with the purpose of articulating encountered circumstances, not as observed by an individual but as they noticeably transpire. The assertiveness of the author’s naturalism establishes her as an appealing individual and such charisma can be passed on as a macro-alternative and human prevailing miniature to out-of-date procedures of its representation.Consequently, her naturalism has progressed to the relentless present-day as a result of her writings on threshold of reliability with regard to the discussed subject. The author’s naturalism widens even to a greater extent to locate the advancement of the writing as the present-day process of leading life by an artist. This enables the artist to come up with the masterpiece as anticipated and make the masterpiece to reach the required standards. In this context, everything is alike apart from the period in which the composition was written as well as the duration taken to completely compose the short story.During the establishment of the masterpiece, no one thinks about the creation and insertion of the above aspects and parts in the masterpiece (Stein 356) The application of figurative language to obscure the profound meaning of a particular piece of fine art is due to a diversity of ideas that the author is apprehensive about. Artistic masterpieces that definitely exposed an artists’ emotional state have been in reality. This is since the ancient times. As a result of this, the need to cultivate fresh ideas might have been the only motivating force for artistes to endeavor in metaphorical writing.Since conventional narration was ideologically feasible and not naturally built, Stein endeavors to make clear to individuals on the nerve-wracking origin of contemplative living filled with the ecstasy of consideration as well as gazing. Furthermore, it highlights on the amiable inquest as to why we analyze things in a certain manner (Stein 3605). However, much a person expresses Stein’s masterpiece mastery, the greatness of conspiracy in the work is still delivered to the coming generation. The manifestation of sexuality in this narration is so intense th at this has sidelining of the author, Stein, for quite a few years.Through examining her own individuality, originally metaphorical and later vociferous, becomes available the proof of her definition of a feminist scrutiny in which â€Å"misperception† and â€Å"uncertainty† have an inclination of being â€Å"prosperous spots of innovation, particularly in production or about explorations on gender†. Her language routine makes Stein to be revered as a fundamental personality in the contemporary artistic world where unwary descriptions of affection, home life and natural surroundings are employed to promote wreckage and to raid the foundations of customary exposition.Stein maintains that the self-liable and self-conscious writing procedures are crucial. This is because such writing is entwined within the diligent and sociable aggravations as it â€Å"exists in a manner similar to a human being since hearing and listening is never a repetition† (Stein, 237) . Stein takes the initiative to educate individuals about the nerve-wracking fundamentals of the serious life complete with contentment in seeing as well as observing. She further enlightens individuals on the amiable perception of things in a certain way.No matter the way in which individuals demonstrate mastery of Stein’s writings, it simply dictates the passing on of their greatness. The procedure of Stein’s work creation still holds on to the progressing time. The author has managed to employ literal styles in her narration in order to get the deep thoughts of her readers. In doing so, the reader is presented with the opportunity to think critically and to view life issues from a wider perspective. Work cited Stein, Gertrude. Miss Furr and Miss Skeene. Understanding Literature. Eds. Kalaidjian, Walter, Judith Roof and Stephen Watt. Boston: Houghton Mifflin Company, 2004. 368-371 Print.