Sunday, December 29, 2019

Talking About Weather in Spanish

Everyone talks about the weather, so if you want to improve your ability to have casual conversations in Spanish, one way is to learn the language of weather. Talking about the weather is straightforward, although some sentence structures are used that arent used inEnglish. In English, it is very common to use it when discussing the weather, as in the sentence it is raining. In Spanish, it isnt necessary to translate the it, and you can talk in Spanish using any of the three methods below. Incidentally, the it in English weather sentences is called a dummy subject, meaning it doesnt have real meaning but it used only to make the sentence grammatically complete. As you use Spanish, you will become familiar with which methods is more common with particular types of weather. In many cases, any of the three methods can be used with little or no change in meaning. Using Weather-Specific Verbs The most direct way of talking about weather in Spanish is to uses one of the many weather verbs: Graniza en las montaà ±as. (Its snowing in the mountains.)Nevà ³ toda la noche. (It snowed all night.)Està ¡ lloviendo. (It is raining.)Diluvià ³ con duracià ³n de tres dà ­as. (It poured rain for three days.)Los esquiadores quieren que nieve. (The skiers want it to snow.) Most of weather-specific verbs are defective verbs, meaning that they dont exist in all conjugated forms. In this case, they exist only in the third-person singular. In other words, at least in standard Spanish, there is no verb form meaning something like I rain or I snow. Using Hacer With Weather The first thing you may notice if youre talking about or reading about the weather is that the verb hacer, which in other contexts usually is translated as to do or to make, is frequently used. In many cases, hacer can simply be followed by a weather condition. Hace sol. (Its sunny.)En la Luna no hace viento. (There is no wind on the moon.)Hace mucho calor en Las Vegas. (It is very hot in Las Vegas.)Estaba en medio del bosque y hacà ­a mucho frà ­o. (I was in the middle of the forest and it was very cold.)Hace mal tiempo. (The weather is awful.)Hace buen tiempo. (The weather is good.) Using Haber With Weather It is also possible to use the third-person singular form of haber, such as hay in the indicative present, also known as the existential haber, to talk about weather. These could be translated literally with sentences such as there is sun or there was rain, although youll usually to better to use something more idiomatic. No hay mucho sol. (it isnt very sunny.)Hay vendaval. (It is extremely windy.)Habà ­a truenos fuertes. (It was thundering loudly.)Temo que haya lluvia. (Im afraid it will rain.) Other Grammar Related to Weather When discussing how the weather feels, you can use tener, which usually is translated as to have but in this context is used to indicate how a person feels. Tengo frà ­o. (Im cold.)Tengo calor. (It feels hot.) You are best to avoid saying something like estoy caliente or estoy frà ­o for Im hot or Im cold. These sentences can have sexual overtones, just as can the English sentences Im hot or Im frigid. Most textbooks advise against using sentences such as es frà ­o to say its cold, and some say that such a usage of the verb ser is incorrect. However, such expressions are heard in informal speech in some areas. Weather Vocabulary Once you get beyond the basics, here is a vocabulary list that should cover most situations or help you understand the forecasts youll find in news and social media: altamente: highlyaviso: advisorycalor: hotcentà ­metro: centimeterchaparrà ³n: downpourchubasco: squall, downpourciclà ³n: cyclonedespejado: cloudlessdiluviar: to pour, to flooddisperso: scatteredeste: eastfresco: coolfrà ­o: coldgranizada: hailstormgranizo: hail, sleethumedad: humidityhuracà ¡n: hurricaneà ­ndice ultravioleta: ultraviolet indexkilà ³metro: kilometerleve: lightlluvia: rainluz solar, sol: sunshinemapa: mapmayormente: mostlymetro: metermilla: milemà ­nimo: minimumnevar: to snownieve: snownorte: northnublado: cloudynubosidad: cloud cover, cloudinessoccidente: westoeste: westoriente: eastparcialmente: partlypie: footponiente: westposibilidad: possibilityprecipitacià ³n: precipitationpresià ³n: air pressurepronà ³stico: forecastpulgada: inchrelà ¡mpago: lightningrocà ­o: dewsatà ©lite: satellitesur: southtemperatura: temperaturetiempo: weather, timetronar: to thundertrueno: thundervendaval: strong wind, windstormventisca: snowstormviento: windvientos helados : wind chillvisibilidad: visibility Key Takeaways Spanish has three common ways of talking about weather: using verbs that refer to weather, using hacer followed by a weather term, and using the existential haber followed by a weather term.When translating to Spanish, the it in sentences such as it is raining is not translated directly.

Saturday, December 21, 2019

The World Of William Shakespeare - 950 Words

Take a Bow Loved ones come and go and must be birthed, and ultimately buried, it is the drama of this existence. Often a person finds he or she is seemingly incapable of performing some unsavory duty. But life and death have a way of making it impossible to avoid this unpleasantness and one finds the nerve or stomach to do that which must be done; accept the task as just another experience in the tapestry, and move on. Once upon a time there was no service that provided assistance in times such as these. If a friend or family member was stabbed or had his brains bashed in, well†¦ someone had to clean it up. Tellingly the world of William Shakespeare was such a time. In the age of man’s revision of his culture and sense of humanity after the dark Middle Ages there was money and fame to be earned in the gossipy tales of mankind’s utter lack of culture and cruel inhumanity. In truth, it has never stopped, the same plot devices in service by the playwrights of the Renaissance are still drawing blood and audiences today. It is always intriguing to hear salacious stories of someone else’s wrong doing, and Shakespeare had a keen sense of what held the audience’s macabre attention. Fittingly, Othello, and by relation all Shakespeare’s work survives in the mind of historical praise not only because Shakespeare was eloquent but also a student of the human drama. Not unlike Chaucer before him, Shakespeare’s plays point to enthralling cautionary tales that wooed women with allShow MoreRelatedWilliam Shakespeare s Brave New World925 Words   |  4 Pagesthe novel, Brave New World, the author, Aldous Huxley strategically incorporates various Shakespearean allusions into his story. The most distinguished allusion throughout the entirety of the novel is to a quote from The Tempest, a play about a sorcerer and his daughter that live together on a remote island. The quote from The Tempest, in which Brave New World derives its name, â€Å"O, wonder!/How many goodly creatures are there here!/How beauteous mankind is! O brave new world,/That has such peopleRead MoreWilliam Shakespeare s World Masterpieces1595 Words   |  7 Pagesbe arranged marriages betwe en those of equal status or class as the norm. Back then love was seen as a perfect and pure concept. Cervantes did not agree with this and challenged and mocked it in his writings. As stated by Maynard Mack in his book, World Masterpieces, â€Å" The actual method [Cervantes] followed in order to expose the silliness of the romances of chivalry was to show to what extraordinary consequences they would lead a man insanely infatuated in them..†. Due to this type of thinking, CervantesRead MoreBeauty And Natural World : William Shakespeare Essay845 Words   |  4 Pages Beauty and Natural World Shakespeare occupied an unparalleled figure in English Literature. He created 154 sonnets. The Shakespeare sonnet is a bright pearl in English poetic history. The most famous one is probably Sonnet 18, often alternatively titled â€Å"Shall I compare thee to a summer’s day†? It is one of the part of the Fair Youth sequence which published its first edition in 1609. In the work, the speaker described the destructive power of time. The eternal beauty that are bought from theRead MoreWilliam Shakespeare s Influence On The Course Of World History1440 Words   |  6 PagesWaldo Emerson, a famous essayist inspired by Shakespeare’s works. William Shakespeare was a renowned author, poet, actor, and playwright. He has contributed to many components of life today such as; founding modern English language, contributing to literature, contributing to modern theater, and contributing many of his works to modern English. William Shakespeare has greatly impacted the course of world history. William Shakespeare was believed to be born on April 23,1564, in his hometown of Stratford-upon-AvonRead MoreWilliam Shakespeare s All The World s A Stage 1540 Words   |  7 PagesMegan Mackey Professor Raja Atallah English 1102 17 April 2017 Research Paper William Shakespeare once said, All the World’s a Stage —and now his quote can be applied to his literature within his tragedies (William Shakespeare 1). The generation of people today have a much different definition of tragedies than people did during the Shakespearean times. Shakespeare’s tragedies involve a protagonist whose character is developed so that it is clear that he is a heroic figure in the setting of theRead MoreWilliam Shakespeare s Macbeth - The Natural And Supernatural World1313 Words   |  6 Pageshas been explored even long before the time of William Shakespeare; however, the playwright whose name has remained the talk of dinner tables worldwide, did an exceptional job of weighing the plurality of the different forms of the natural world. In the Scottish play, Macbeth, Shakespeare both entertains his audience, and poses questions as to what is real and what is changeable. The play explores the themes of the natural and supernatural world, questions whether or not the presence of evil isRead MoreWilliam Shakespeare s Hamlet - A Corrupt And Chaotic World2078 Words   |  9 PagesShakespeare’s play Hamlet, a corrupt and chaotic world is illustrated through the through the portrayal of contrasting realms, the interior and exterior. Within in the play, Shakespeare illustrates the story of a Danish prince, Hamlet, whose uncle murders the Hamlet’s father, marries his mother, and claims the throne leading to Hamlet’s journey to avenge his father all coinciding with in the city of Elsinore. Simultaneously with Hamlet’s journey Shakespeare juxtaposes a seemingly healthy exterior concealingRead MoreWilliam Shakespeare s Hometown Of The English Language And The World s Best Dramatist1266 Words   |  6 Pages Although many knew him as a keen businessman in his hometown of Stratford, William Shakespeare is recognized as the greatest writer in the English language and the world s best dramatist. ( www.goodreads.com) He wrote hundreds of songs, plays, books, and poems. During his time, his plays were well under-appreciated and a lot of his work did not appear until seven years after his death. Without Shakespeare, the English language would have never expanded at the rate it did, erasing many common wordsRead MoreWilliam Shakespeare is one of the most famous English poet and play writers in the world.600 Words   |  3 PagesWilliam Shakespeare is one of the most famous English poet and play writers in the world. Shakespeare has many plays that were written and performed to create an effect on his audience by creating thoughts and discussions about the social, cultural, and economic values and perspectives that were taking place throughout his time. Shakespeare’s famous play, Hamlet, was a duplication of the events occurring throughout the Elizabethan era. The main focus throughout this essay is a speech spoken by HamletRead MoreWilliam Shakespeare s Macbeth - A Man Without Ethics Is A Wild Beast Loosed Upon This World1286 Words   |  6 Pageshighly regarded scholar, once spoke â€Å"A man without ethics is a wild beast loosed upon this world.† It can be speculated that what Camus was insinuating, is that in the absence of morality, one descends into corruption that impacts not just the individual, but also those who surround them. Hundred of years earlier, William Shakespeare illustrated the same concept in his renowned work, Macbeth. In this play, Shakespeare primarily uses the characters of Macbeth, Lady Macbeth, and Banquo to warn of the dangers

Friday, December 13, 2019

Hitler Free Essays

string(45) " be contrived to fit the need of the moment\." Adolf Hitler and The National Socialists: A Case Study in Political Constructivism ABSTRACT Adolf Hitler and his National Socialist Party gained and maintained power by adopting the philosophy of constructivism and applying it to political leadership. The Nazi leader took advantage of every situation which made his approach to morals and politics dependent on the climate of public, national, and international opinion at the time. This situational relativist approach can be considered constructivist in nature. We will write a custom essay sample on Hitler or any similar topic only for you Order Now Therefore, by selectively exploring the coups of Hitler and his henchmen the constructivist, unstructured nature of National Socialism will become apparent. By Mark Mraz Mark Mraz is an assistant professor of education at Slippery Rock University in Pennsylvania. He holds a PhD in C I Social Studies Education from The Pennsylvania State University. Mark teaches social studies methods and foundations courses at Slippery Rock. Prior to coming to the University, He taught history and social studies for 29 years at the St Marys Area School District in St. Marys, Pennsylvania. Assistant Professor of Education Slippery Rock University Secondary Education Department 208D McKay Hall Slippery Rock, PA 16057 Email:mark. mraz@sru. edu Phone: 724-738-2288 0 Electronic copy available at: http://ssrn. com/abstract=1126363 Adolf Hitler and the National Socialists: A Case Study in Political Constructivism Introduction Adolf Hitler and his national socialist movement gained and maintained power by adopting the philosophy of constructivism and applying it to political leadership. The Nazi leader took advantage of every situation which made his approach to morals and politics dependent on the climate of public, national, and international opinion at the time. An example of this contrived policy can be seen in the Nazi’s attempt to create a religion, the Reich Church. However, the general German public adhered to their Christianity and Hitler was forced back down when faced with severe prevalent resistance, thereby allowing the people to keep their religious beliefs (Goldenhagen). Undoubtedly, this situational relativist approach can be considered Constructivist. Therefore, by exploring a selective array of the major coups of Hitler and his henchmen; the constructivist unstructured nature of National Socialism is apparent. According to Hitler, in one of his many private diatribes to his inner circle of disciples, the ultimate goal of his whole policy was quite clear. Hitler’s employment of Machiavellian tactics can be seen as implied constructivism. Hitler stated: Always I am concerned only that I do not take a step from which I will perhaps have to retreat, and not take a step that will harm us. I tell you that I always go to the outermost limits of risk, but never beyond. For this you need to have a nose more or less to smell out; â€Å"What can I still do? † †¦ In a struggle against an enemy, I do not summon an enemy with force of fight. I don’t say: â€Å"Fight! † because I want to fight. Instead I say , â€Å"I will destroy you! And now. Wisdom, help me to maneuver you into a corner that you cannot fight back, and then you get the blow to the heart. (Rosenbaum, 382). This passage suggests that Hitler had a goal in mind but the means to the end 1 Electronic copy available at: http://ssrn. com/abstract=1126363 involved a series of constructed scenarios to back his opponents into a position of weakness by giving them no room to maneuver. This is exactly what he did when he took over Austria, the Rhineland, and Czechoslovakia. Hitler harangued, browbeat, and got a vast territory without firing a shot. This weaving and bobbing like a prize fighter on the world stage of geo-politics is dangerous for both the winner and loser. Because the relativity of the circumstances can be misconstrued as vital to the national interest.. This situational contrived metaphysics of the whole history of the National Socialist Workingmans Party’s rise to power can be interpreted as Machiavellian. Machiavellianism, is by its very â€Å"Realpolitik-politics void of ethics† nature is a process that is constructivist due to the solipsistic beliefs of its adherents always laboring for the welfare of one’s state at the cost of others countries. This ultimately leads to means that are built to real goals by situational circumstance and contrived ethics. According to Claudia Koonz, Professor of History at Duke Univesity: Hitler was a keen judge of his constituency’s desires and needs, which allowed him to fashion his state around principles of secular racism which were void of religion. Basing their notions of ethical behavior on the civic virtues of the ethnic Germanic community and hatred of outsiders, the national socialists; had an amoral compass (Koonz). This moral construction, based on underlyin g prejudices was seen by the majority of Germans as being proper and ethical, are another example of the constructivist philosophy of the Third Reich. Hitler and his disciples gave the masses what they wanted security from outsiders. Many Germans were xenophobic about Bolshevism and other alien ideologies; that if adopted would destroy the socio-political cultural fiber of Germanic Teutonic society. All 2 ideas counter to the Nazi Utopia of Aryan supremacy in all socio-cultural-geo-political spheres were perceived by the masses as a threat or a wart on the body politic which had to be removed. Thus creating a surgical mind set about the elimination of undesirable Non-German elements in society. This whole outlook of the reign was conditioned by this contrived metaphysics which made murders out of learned people who under normal circumstances would be humane. Constructivism as a Philosophy in Theory and Practice Constructivism is a philosophical perspective that contends that all truths or facts are â€Å"constructed. † Therefore, truth is contingent on situational, social experience and individual perception. Constructivist philosophy in education holds that pupils are not passive vessels of knowledge, but actively involved in the creation of knowledge through their experiences. The adherents to this philosophy believe that truth is made or invented, not discovered or learned (Ozmon). So if one would take this philosophy to the extreme, it would be easy to extrapolate that truth can be contrived to fit the need of the moment. You read "Hitler" in category "Papers" Indeed a tactic, employed by the national socialists, was to learn from their experiences and invent the truth to fit the circumstances. This certainly was the case during the unsuccessful beer hall putsch of November 8-9, 1923. During the Nazi’s failed attempt to take over the government of Bavaria by force, Hitler gave several speeches to his followers acting like they had effectively made a coup and won the day. When in reality, they had lost, some were killed and Hitler and his entourage went to prison (Hitler). Out of this experience, Hitler stipulated that his goal was the same, to gain control of the government, but the means were different. The unsuccessful attempt to take over by brute force was replaced with legal constitutional 3 means to gain control. Hitler from then on used democracy to destroy the representative government in Germany. He would work the system to his advantage (Gordon). According to the British Historian, Bevin Alexander, even though Hitler was not aware of Sun Tzu, he subscribed to his axiom: â€Å"The way to avoid what is strong is to strike what is weak (Alexander, ix). † Between 1933 and 1940, the Fuehrer avoided the strong and attacked the weak with great triumph. Hitler and the Nazi’s had the uncanny ability to become protean when the circumstances called for it. He also had a huge talent for spotting and taking advantage of the insecurities and vulnerabilities of his opponents. Using these abilities, which might be called Machiavellian logic or simply constructivism, Hitler gained the upper hand in every situation beginning with his elevation to chancellor in January of 1933, and ending with the capitulation of France in July of 1940. However, after the invasion of Russia in July of 1941, he abandoned his constructivist geo–politics in favor of all out pursuit of a policy detrimental to his own country. Because of his hatred of Bolshevism and Jews, Hitler invaded Russia. He had been allied with Stalin and had gotten enormous amounts of oil as well as other raw materials needed for war from the Russians. The invasion put an end to these supplies. The Nazi’s gravely miscalculated the extent to which the Russians were fanatical about their land and not Communism. This â€Å"love of mother Russia† led to the most tenacious fighting in human history. Hitler was on the cusp of ultimate victory when in late 1940 and 1941 he changed that policy, and began to strike at the major powers of Britain, Russia, and eventually the United States. Hitler’s constructivist theory of â€Å"kicking in the 4 oor and the whole thing will collapse,† was a grave misinterpretation from which there was no retreat and deadly consequences (Alexander). Nazi Geo-Political and Socio-Cultural Coups as case studies in Constructivist Leadership During every phase of the development of the Nazi Reich, Hitler would ally with potential enemies to get what he wa nted. When Hitler was appointed chancellor, he was the head of a coalition government that contained people he did not like from both the left and the right politically. However, in a constructivist style all his own he embraced the arrangement to get to power (Evans 2005). Once Hitler became chancellor, he derailed all efforts for any opposition to gain a majority in parliament and on that pretext argued the demise of Reichstag representation. His own party had lost the majority so he was arguing to dissolve his own government. Hitler’s persuasive opinions caused President Hindenburg to acquiesce to the chancellor’s wishes and he dissolved the legislature. New elections were scheduled for early March, but before that could take place, the Reichstag building or the German Parliament burned down (Bullock). It is believed that Hitler’s confederates started the fire and blamed it on Communists. Once there was a perceived threat, the Nazi’s evoked Article 48 of the Weimar Constitution which enabled the chancellor to do away with the civic liberties of the people to protect the nation from fanatical threats from either the left or right. By doing this, the Nazi’s gave the impression that they were the stable element in society and not reactionary radicals, which they actually were. Then as the prize fighter metaphor suggests he simply weaved, bobbed, and counterpunched his way to the Enabling Act. This act fused the office of chancellor and president together giving Hitler dictatorial control of Germany by legal means (Evans 2005). Another episode of Machiavellian constructivist philosophy would be the German-Soviet Non-Aggression Pact of 1939. Hitler hated the Soviet Union and Communism. But he hated the thoughts of a two front war more. In chameleon-like fashion Hitl er courts his most hated enemy in friendship to get what he wants, no counter-attack by the Soviet Union to save Poland. Once he consolidates his Eastern frontier by agreement with the Russians, he hits the Western Democracies (Bullock). Where constructivism really becomes apparent is when one looks at the â€Å"Final Solution. † The Nazi leader stated that if there were no Jews it would be necessary to invent them because the masses need a tangible, concrete enemy and not an abstraction (Fuchs). Since the war many historians have developed various historiographic theories for the policies that led to the Holocaust. Two historical schools of thought have developed: the functionalists and intentionalists. The intentionalists hypothesized that there was a plan for the genocide of the Jews since 1924 (Dawidowicz). Functionalists, also known as structuralists believe that the holocaust was the product of the structural rivalry within the Nazi government and it was functional circumstances that lead the Third Reich from deportation to destruction of the Jews (Browning). Hitler’s actions from 1933 to 1941 involved a policy for forced deportation and exile of Jews. This seems at odds with the planned extermination theory. If he had that plan in mind why would he allow them to leave? One would think he would keep them locked up till he could get the death camps functioning (Framer). 6 Accordingly, a clarification of lexicon may be in order. The functionalist and structuralist schools contend that: 1) Hitler was actually a weak leader who was dependent on governmental and party organizations. 2) Rivalry between four power groups: army, economy, state administration, and Nazi Party/SS lead to constructivist policy making (Browning). The opposite school of thought is the intentionalist which believes that: 1) Hitler was a strong leader and implemented his will. 2) Hitler had a long term plan primarily driven by ideology which he carried out (Marrus). Both interpretations have obvious flaws. The functionalists-structuralists paradigm overlooks the popularity of Hitler, as well as deliberate policy and put too much emphasis on the power and independence of various governmental agencies. The intentionalists ideas put too much emphasis on Hitler’ leadership and his development of a precise plan on paper which he ollowed from the 1920s onward. In recent years, there has been a synthesis of ideas on the Holocaust and a merging of the intentionalitists and functionalists interpretations which suggests that the policy that became the â€Å"Final Solution† was both a top down and bottom up structural construct that involved no master plan (Kenshaw). Clearly the functionalists and the synthesizers are in esse nce saying that the National Socialist policies can be seen as constructivist in that they developed more as a function of the state rather than from coherent plan devised in 1924. Hans Mommsen and Martin Broszat, historians, believe that the National Socialist State was not a modern government but a feudal state with under lords vying for power against others for Hitler’s approval. Accordingly, they contend that Hitler was a reactionary responding to situations rather than taking the lead in formulating policy. 7 Hitler had basic knee jerk reactions to problems that arose and this lead to the development of policy in a piecemeal approach. In addition, Hitler hated paper work so he formulated an idea and let an underling run with it to see what would happen. This constructivist, open ended approach permitted him to leave the minutiae of administrative paper work to others (Framer). His leadership style of constructivism caused a monumental degree of latitude for underlings from different institutions and different paradigms to develop policy. This leeway caused the innate conflicts to emerge within competitive governmental structures which lead to confusion and overlapping authority within the political system (Goldhagen). One can make a case that Hitler and his party developed situational ethics and along with it situational politics. These politics involved ideological ends with no means in place. So the function of the state was to develop the means to give them the end they had in mind as conceived by Hitler. Therefore by combining various historiographical schools of thought, functionalism, structuralism, intentionalism it is plausible that one gets constructivism. Lastly, there are the synthesizers who contend that both interpretations are correct but have flaws. It is my contention as an historian that Hitler was in total control but used a Machiavellian form of leadership that called for bold unches on the world stage. He had an overall goal in mind but no means to reach the goal. So using Machiavellian tactics and applying a constructivist philosophy he was able to successfully get what he wanted by a piecemeal approach, while letting underlings fight out the details at lower levels. This allowed him to take all the credit when things went right and to spread all the blame when things went wrong. 8 Works C ited Alexander, B. (2001). How Hitler could have won the world war II; The fatal errors that led to nazi defeat. New York: Three Rivers Press. Browning, C. R. (2000) Nazi policy, jewish workers, and german killers. Cambridge: Cambridge University Press. Bullock, A. (1962) Hitler: A study in tyranny. New York: Penguin Books. Dawidowicz, L. S. (1975) The war against the jews. New York: Holt, Rinehart, and Winston. Dobry, M. (June 2006) â€Å"Hitler, charisma and structure: Reflections on historical methodology. † Totalitarian Movements and Political Religions. 157-171. Draper, R. (February 8-22, 1999) â€Å"Decoding the holocaust. † The New Leader, 14-15. Evans, R. J. (2003) The coming of the third reich. New York: Penguin Books. Evans R. J. (2005) The third reich in power. New York: Penguin Books. Farmer, A. (September 2007) â€Å"The unpredictable past, hitler and the holocaust. † History Review, p 4-9. Flew, A. (1979) A dictionary of philosophy. New York: Gremacy Books Fest. J. C. (1973) Hitler. New York; Harcourt Brace and Jovanovich. Fuchs, T. (2000) A concise biography of adolf hitler. New York :Berkley Books. Goldhagen, D. J. (1997) Hitler’s willing exceutioners: Ordinary germans and the holocaust. New York: Vintage Books. Gordon, H. J. (1972) Hitler and the beer hall putsch. Cambridge: Princeton University Press, 1972 Hitler. A. (1975). Mein kampf. Boston: Houghton Mifflin. Kenshaw, I. (2000) The nazi dictatorship: problems and perspectives of interpretation New York:Oxford University Press Koonz, C. (2003) The nazi conscience. Cambridge: Bleknap Press of Harvard University Press. Marrus, M. R. (1987) The holocaust in history. London: University Press of England. 9 Ozmon. H. A. (2003) Philosophical foundations of education. Columbus: Prentice-Hall. Rosenbaum, R. (1998) Explaining hitler: The search for the origins of his evil. New York: Basic Books. 10 How to cite Hitler, Papers

Thursday, December 5, 2019

Alvar Nunez Cabeza de Vacas Humane Colonialism free essay sample

Panfilo de Narvaez and his fleet of five ships with six hundred men set out with the intention of conquering and governing the provinces given to him by King Charles V. The Spanish expedition, motivated by curiosity, greed, and religion quickly realized the magnitude of their situation after utter and complete disaster after the ventured inland. Soon, survival of the fittest and the basic necessities of life were at the forefront of their thoughts and actions. As the herd of Spanish expeditioners dwindled, they relied upon Indian kindness and generosity to save them from terrible and fateful deaths. The more they depend on the Indians, the more they began to recognize the importance of these intelligent and resourceful people. In identifying with the Indians in their precarious manner, they were integrated into a complex and hierarchical culture in which altered their lives forever. Throughout Cabeza de Vaca’s narrative, Indians of many different tribes offered their assistance with food, clothes, and information. We will write a custom essay sample on Alvar Nunez Cabeza de Vacas Humane Colonialism or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The single greatest opportunity for the Spaniards came about when the Indians on the Isle of Ill Fortune â€Å"tried to make us into medicine men†, and eventually â€Å"under such pressure we had to [perform a healing]† (de Vaca 49). Cabeza de Vaca says they performed all healings â€Å"by making the sign of the cross over them and blowing on [the person] and reciting a Pater Noster and an Ave Maria; and then [they] prayed as best [they] could to God Our Lord to give them health and inspire them to give us good treatment†¦ [and] they were well and healthy† (Cabeza de Vaca 49-50). These healings would ultimately revolutionize how the Europeans conducted business and interacted with the Indians because it made them medicine men. This occupation gave them access to food and they gained respect from the Indians, but they interpreted it as a â€Å"test to which God had subjected them to before revealing the true purpose of their existence† (Resendez 157). For Cabeza de Vaca, this was merely the beginning of a lifelong devotion to the Lord, Spain, and himself. As he began to question his existence, he realized that it was the will of God for Dorantes, Castillo, Estebanico, and himself to become the â€Å"intermediaries between God and the natives because they had a special connection† (Resendez 162). As more healings take place and their fame grows, the medicine men become directly connected to the Indians, and as a result they are called â€Å"children of the sun† (Resendez 167). Since they were being treated like demi-gods, they were paraded across Mexico with bands of thousands of Indians all shouting their praise for these healers. The Indians created a means of passing off the healers through a series of succession from one group to another. Throughout this process, the healers influenced the lives of the Indians by introducing Christianity and creating a relationship that could eventually lead to a more humane colonialism. The Christians were already planning this humane colonialism for â€Å"the benefit of Spain’s imperial power†; Cabeza de Vaca had even considered claiming Narvaez’s adelantamiento in which he could apply his revolutionary idea (Resendez 193). The basic scheme would be to set up a clear means of communication between the Christians and the natives. They would work out an agreement of peace between the two. The Christians would begin to colonize the New World with the establishment of churches; in which they would convert local Indians to Catholicism. Eventually they would set up trade routes would be established between towns connecting surrounding villages. All of the products would be commercialized and put on fleets bound for Spain and then the cargo would be redistributed throughout Europe. In return, Spain would return the favor bringing European goods back and essentially Europeanizing the New World. This system would have made Spain a superpower, and the images of gold would resonate throughout the hearts and minds of every Spaniard and equal subject within their mighty empire. One can see that this was merely a fantasy because of individuals like Nuno Beltran de Guzman, who drained the country of its natural resources and people. The selfishness and greed of most 16th century conquistadores is appalling, but as long as the crown got its share of the wealth, these men were supported with the things they needed to destroy a tradition that was far greater than themselves. Cabeza de Vaca’s attempt to become adelantamiento of Florida was an epic fail, but he managed to secure one in present day Argentina, Uruguay, and Paraguay (Resendez 208-210). He used the lessons he learned in the Americas in and attempt at a humane colonialism of these lands, but he quickly found out that his presence and ideas were not welcome in that part of the world. Resendez’s assessment of Cabeza de Vaca’s commitment to a kinder, gentler conquest is correct in the fact that it â€Å"could have transformed the brutal process† but Europeans didn’t care how they â€Å"overtook the land and riches of America† (Resendez xix-xx). The Spaniards did not want to understand the ways of these magnificent people’s culture or traditions. Religion was used by most Spaniards as an excuse or justification for their wrong doing, and they used their curiosity to further their greed. All the Spaniards cared about was money, and they exploited the Indians to get exactly what they wanted. Work Cited Alvar Nunez Cabeza de Vaca, Castaways: The Narrative of Alvar Nunez Cabeza de Vaca, edited by Enrique Pupo-Walker, translated by Frances M. Lopez-Morillas (Berkeley: University of California Press, 1993) Resendez, Andres. A Land So Strange: The Epic Journey of Cabeza de Vaca. New York: Basic Books, 2007.

Thursday, November 28, 2019

Cost Sheet Paper Essay Example

Cost Sheet Paper Essay Cost Accounting Chapter Module-1 Introduction to Cost Accounting Definition Cost: Generally cost refers to all expenses incurred in producing a product or rendering service. But, from the cost accounting point of view â€Å"Cost is a normal sacrifice of resources in the creation of product or services†. Costing: Costing is defined as â€Å"the technique and process of ascertaining cost of a given thing†. According to CIMA it is defined as â€Å"the establishment of budgets, standard, costs and actual costs of operations, processes, activities or products and the analysis of variances, profitability or the social use of funds†. Cost Accounting: Cost accounting is defined as â€Å"the process of accounting for cost from the point at which expense is incurred or committed to the establishment of its ultimate relationship with cost centers and cost units. The institute of Cost and Works Accountant ICWA defines â€Å"Cost accounting is the technique and process of ascertainment of cost. Cost accounting is the process of accounting for cost, which, begins with recording of expenses or the basis on which they are calculated and end with preparation of statistical data. Cost Accountancy: Cost accountancy is used to describe the principles, conventions, techniques and systems which are employed in a business to plan and control the utilization of its resources. It is defined as â€Å"the application of costing and cost accounting principles, methods and techniques to the science, art and practice of cost control and the ascertainment of profitability. It includes the presentation of information derived there-from for the purpose of marginal decision making†. Cost Centre: Cost centre is defined as â€Å"a place or location or machine or person or thing for which cost can be ascertained†. It is the segment of ctivity or area of responsibility for which costs are accumulated†. Cost Unit: Cost unit is defined as â€Å"a unit of a product or service or combination of them in relation to which costs are ascertained or expressed†. Objectives of Cost Accounting: The main objectives or purposes of Cost accounting are as follows: 1. Ascertainment of Cost: It enables the Management to ascertain the cost of product, job, contract, services etc. The cost is calculated, by aggregating expenses subject to certain concepts and conventions. 2. Analysis of Cost: Total cost is broken down into several constituent parts according to some basis for eg. We will write a custom essay sample on Cost Sheet Paper specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Cost Sheet Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Cost Sheet Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Material labour expenses. The detail information about these parts helps to know the significance of each in the total cost. 3. Cost control: The object is to minimize the cost of manufacturing, comparison of actual cost with standards, reveals the discrepancies, variances. If the variances are adverse the management enters into investigation so as to adopt corrective action immediately. 4. Reduction of cost: Reduction of cost refers to the permanent reduction in the cost of a product or service without impairing the quality and without affecting the purpose for which it is intended to be used. Due to an instance competition in the market, the management has little scope to vary the sales price. In such situation, it becomes necessary to look into the activities that reduce the cost component. 5. Fixation of selling price: Cost accounting provides cost information on the basis of which selling prices of products or services may be fixed. In periods of depression cost accounting guides in deciding the extent to which the selling prices will be reduced to meet the special situation. 6. Guide to business policy: Cost accounting aims at serving the needs of management in conducting the business with more efficiency. Cost data provides guidelines for various managerial decisions, like make or buy, selling below cost, utilization of idle plant capacity, introduction of a new product etc. Functions of Cost accounting In order to pursue the objectives cost accounting is expected to perform the following functions. 1. Cost book keeping: It is a process of recording the relevant transactions to facilitate ascertainment of cost various accounts are maintained according to the principles of cost accounting. 2. Cost Analysis: This is the function of establishing the relationship between the cost and the various determinants of cost. It involves the determination whether a cost is direct cost or indirect cost, normal cost or abnormal cost etc. It serves costing objective. 3. Cost control: This is the function of establishing relationship between what should happen and what has happened. Cost accounting facilitates preparation of standard cost and their comparison with actual cost and the analysis of variances to their causes and remedial measures. 4. Cost Comparison: This is the function of comparing cost of alternative prospects, proposals, plans and actions. This comparison helps to take the right decision at crucial point of time. . Quotations: Another important function of cost accounting is to measure or scientifically estimate the cost of a job or work order to quote the price. Getting the order depends on the appropriate quotations, lower price may fetch more order and higher price may fetch less order. 6. Cost Planning: This is the function of planning involved in accounting for cost every cost segmen t or element should be properly planned and incurred accordingly. The overall planning of the organization should flow down to the level of incidence of cost in order to achieve the goal. . Cost Budgeting: This is the function of facilitating to formulate the cost budgets; the budget sets the overall limit of expenses and the cost information guides to be within the set frame works. Advantages of Cost accounting: Following are the advantages of Cost Accounting: 1. Action against Unprofitable activities:- It reveals unprofitable activities, inefficiencies such as wastage of materials and wastage of resources, inadequate utilization etc. The management is able to concentrate on profitable jobs and consider change or closure of the unprofitable jobs. 2. Facilitates Decision Making: It provides necessary data along with information to the management to take decision on any matter relating to the business. 3. Assists in fixing prices: The various types of cost accounting are much helpful in fixing the cost and selling price of a product. 4. Improve Efficiency:- Through the standard cost and budgetary control remedial action can be chosen in order to improve the efficiency and implement new principles. 5. Facilitates Cost Control: It facilitates cost control possible by comparisons, product wise, department wise or firm wise. 6. Establishes Standard Cost: It enables the managers to find out the cost of each job and to know what it should have cost. It indicates where the losses and wastes occur before the work is finished. 7. Inventory Control: It enables the management to have an effective system and check on all materials and stores. 8. Prevents Fraud: An effective costing system prevents frauds and manipulation and supplies cost data to the management. 9. Tool of Management Control: It provides systematic and comparative reports to the management and in turn corrective measures can be applied immediately. 0. Measuring Rods: It records the performance of different groups of workers, plant, and machinery etc for measuring their comparative efficiency. 11. Future prospects: The cost accountant not only provides the present trend but future prospects also. 12. Budgeting: As cost accounting reveals actual cost, estimated cost and standard cost of products, preparation of budget is easy. Disadvantages or limitations Cost accounting 1. ) In cost accounting many judgments are biased and depend on the individual discretion. 2. It is based on various assumptions leading to wrong conclusions in some cases. 3. ) It is expensive and can be adopted only in big companies and not suitable for small concerns. 4. ) It lacks uniformity in application. 5. ) Post apportionment may be arbitrary. 6. ) Different types of costs are required for different purposes. 7. ) Determination of standards is subject to fluctuations leading to suspicion. |FEATURES |FINANCIAL ACCOUNTING |COST ACCOUNTING | |1. Distinction |Transactions are recorded for a definite period |Transactions are identified with cost units | |Period/Amount | | | |2. Coverage of transactions |It covers transactions of the whole firm pertaining to |It covers only a part of the transactions namely | | |business- complete |manufacturing, sales service etc partial | |3. Purpose |It prepares to show the final results during a particular |It aims to guide the management for proper planning, | | |period to owners, outsiders etc |control and decision making | |4. Efficiency |The overall results of the business can be revealed by p l|It analyzes the profitability and un-profitability of | | |account but results of each dept. cannot be known as such |each department so that corrective measures can be | | |corrective measures cannot be taken. taken. | |5. Material control |It does not tell us the inefficiencies of material handling |It provides a system of good inventory control through| | |as the figures are available in aggregate |a prescribed procedure for purchases, storage issues | | | |etc. | |6. Transaction |It deals with external transactions |It deals with internal transactions | |7. Dealings |It deals with actual facts and figures |It deals partly with actual facts figures partly | | | |with estimate | |8. Classification |It makes no distinction between controllable and |It makes clear distinction between controllable | | |uncontrollable or fixed and variable costs |uncontrollable or fixed variable cost. The cost can | | | |be reduced to the minimum. | |9. Stock |It is valued at cost price or market price whichever less |It is valued at cost | | |is. | | |10. Relative efficiency |It does not reveal the relative efficiencies of workers, |It provides information of all operations and can | | |plant, machineries etc. compare with standard cost deviations can be | | | |analyzed for corrective actions. | |11. Legal requirements |They are kept as required by Co’s Act, I. T. Act etc |These accounts are generally kept to meet the | | | |requirements of the Management | Financial Accounting versus Cost Accounting . Methods of Costing Following are the important methods of costing: 1. Job Costing: It is defined by ICMA London as â€Å"that form of specific order, costing, which applies where work is undertaken to customer’s special requirements. † It means and applied to an industry, which produces a definite article against individual orders from customers. This is a system of costing where the items of cost are traced for specific jobs or orders. This type of costing is suitable to printing press, repair shops, furniture manufacture etc. 2. Contract Costing: The method of contract costing is applied where the job is big and of longer duration. For each individual contract separate accounts are kept and costs are ascertained. It applies to the concerns like construction of roads, bridges, buildings etc. 3. Batch Costing: A batch may represent a number of small orders partly in batches through the factory. The unit of cost is a batch or a group of identical products. The total cost of a batch is ascertained and the same is divided, by the number of units in the batch, so as to know the cost per unit. 4. Multiple Costing: It means combination of two or more of the above methods. This system of costing is adopted in manufacturing concerns where a variety of parts are produced separately and later assembled into a final product. It is also known as composite costing. One system of costing cannot be applied due to the fact each component differs from the other in respect of material in manufacturing process. 5. Process Costing: It applies to industries where production is carried on through different stages (process) before becoming a finished product. The output of each process becomes the input of the next process. Finished products are obtained at the end of each process. The method of ascertaining the cost of each such processes and the cost per unit at each process is known as process costing. 6. Single Output or Unit Costing: Under the method production is continuous and units are identical. By preparing a cost sheet the cost per unit is arrived at by dividing the total cost by the total number of units produced. 7. Operating Costing: This method is used by those industries, which render services instead of producing goods. This system is adopted where expenses are incurred for provision of services. For eg. Transport companies, Electricity co’s, Railways etc. 8. Departmental Costing: It is a method of cost finding adopted to ascertain the cost of operating a department or a cost center separately. Techniques of costing 1. Historical Costing: It refers to the ascertainment of cost after they have been incurred. For example the expenditure on building, which is still in use? 2. Standard Costing: Standard cost is predetermined cost. The costs are determined in advance of production. Standard performance is said in terms of cost and actual costs are compared with the standards. 3. Uniform Costing: It is a system of costing which are adopted by the undertaking for all its products. This system enables inter-firm comparisons. 4. Marginal Costing: This system of costing differentiates between fixed cost and variable cost, Under this system the cost is ascertained for producing excess of a unit of a commodity. The cost that is saved by decreasing the production by one unit is called marginal cost. Cost Classification There are various ways of classifying cost, each classification serves a different purpose. Important classifications are given below. 1. ) Functional Classification: On this basis costs are classified into the following groups. a. ) Manufacturing Cost: Also named production cost or factory cost. This is the cost of the sequence of operation, which begins with supplying material, labour and services and ends with the completion of production. Examples of Manufacturing Cost are materials, wages, power, lighting etc. . ) Administration Cost: This is the general administration cost and includes all expenditure incurred in formulating the policy, directing the organization and controlling the operations of an undertaking which is not directly related to production and selling and distribution functions. Examples: Office rent, postage, legal expenses, audit fees, directors remunera tion. c. ) Selling and Distribution Cost: Selling cost is the cost of seeking to create and stimulating demand and of securing orders. Examples:- Advertising, Salaries Commission of Sales men, Showroom expenses etc. Distribution cost is the cost of sequence of operation, which begins with making the packed products available for dispatch, and ends with and ends with making the reconditioned returned empty package for reuse. Examples; Carriage outwards, Packing cost, Operating cost of delivery vans, Wearhousing etc. 2. ) Classification according to variability or cost behaviour:- a. ) Fixed Cost: These costs remain fixed in total and do not increase or decrease when the volume of production increases or decreases. Ex; Rent, Managerial salaries etc. b. ) Variable cost: These costs fluctuate in proportion to the volume of production. In other words when volume of output increases total variable cost also increase and vice versa. But the variable cost per unit remains fixed. Ex. Direct material cost, Direct wages, Power etc. c. ) Semi- Variable Cost or Semi Fixed Cost: There are certain items of cost which are partly fixed and partly variable, these are termed as semi fixed or semi variable cost. Ex. In case of telephone expenses, there is a minimum rent and after a specified number of calls, charges are according o the number of additional calls made. Thus telephone costs are semi fixed. Other examples :- Depreciation, Indirect labour, repairs and maintenance etc. . ) Classification of Cost into Direct and Indirect Direct Cost:- Direct costs are those which are incurred for and may be conveniently identified with a particular product, process or department. Cost of raw materials used and labour employed in the manufacture of a product are common examples of direct cost. Indirect Cost: Indirect costs are general c ost and are incurred for the general benefit of a number of cost units, processes or departments. These costs cannot be conveniently identified with a particular cost unit or cost center. Depreciation of machinery, lighting, insurance, materials used in repairs etc. re common examples of indirect cost. 4. ) Classification according to Controllability. a. ) Controllable Costs: These are the costs, which may be directly regulated at a given level of management authority. Variable costs are generally controllable by departmental heads. Examples; Cost of raw materials may be controlled by purchasing in large quantities. b. ) Uncontrollable Costs: These are those costs which cannot be influenced by the action of a specified member of an enterprise Fixed costs are generally uncontrollable. Examples; It is very difficult to control cost like factory, rent, managerial salary etc. Other classification 1. ) Conversion Cost: The cost, which, is incurred to convert the raw material into finished product is called conversion cost. 2. ) Opportunity Cost: This is the benefit foregone for having selected one alternative use against another for eg; the benefit lost for not having selected a project, which gives an income of Rs. 10, 000/- as against a product selected which gives an income of Rs. 12, 000/-. 3. ) Imputed Cost: [Hypothetical Cost]: This type of cost is neither spent nor recorded in the books of account For ex. Interest on capital, Rent on freehold Premises etc; are notional costs. These types of costs are not actually incurred but are to be considered in making decision but in costing they are charged while ascertaining the cost of a product. 4. ) Replacement Cost: It is a cost of replacing a material or product in current market. 5. ) Sunk Cost: A cost which was incurred or sunk in the past and is not relevant to the particular decision, making, is a sunk cost. For ex. :- the expenditure on building which is abundant. 6. ) Out of Pocket Cost : The cost which involves the cash outflow due to a particular management decision is called out of pocket cost for ex. Depreciation 7. ) Shut down Cost: It refers to the cost which continue to occur even after the shutting down of the plant or temporary stoppage of production activities such as salary of workmen, Rent, Depreciation etc. Cost Sheet: A cost sheet is a statement showing the detail of various elements of cost in the manufacture of a product. It is defined as a document, which provide for the assembly of the detailed cost of a cost center or cost unit. A cost sheet provides the split up of cost as prime cost, works cost, cost of production, cost of goods sold and sales. A cost sheet will reveal the cost per unit and well as total cost Elements of Cost: The following chart shows the various elements of cost. Material LabourExpenses Direct IndirectDirect Indirect Direct Indirect Prime Cost Overhead Factory OH AdminveOH SellingDistribn. OH Direct Material + D. Labour + D. Expenses = Prime cost Prime Cost + Factory OH = Factory Cost Factory Cost + Administrative OH = Cost of production Cost of prodn + Selling Distrn. Exp. = Cost of sales Cost of Sales + Profit = Sales In the books of †¦.. Cost sheet for the period of †¦.. Particulars |Amount |Amount | |Opening stock of Raw-material |Xxxxx | | |Add: Purchase of Raw-material |Xxxxx | | |Less: Closing stock of Raw-material |Xxxxx | | |Raw-materials consumed | |Xxxxxx | |Add: Direct Wages | |Xxxxxx | |Add: Direct Expenses | |Xxxxxx | |Prime Cost | |Xxxxxx | |Add: Factory Overhead | |Xxxxxx | | | |Xxxxxx | |Add: Opening stock of Work-in-progress | |Xxxxxx | |Less: Closing stock of Work-in-progress | |Xxxxxx | |Works Cost/Factory cost | |Xxxxxx | |Add: Office and Administration overhead | |Xxxxxx | |Cost of Production | |Xxxxxx | |Add: Opening Stock of Finished goods | |Xxxxxx | |Less: Closing stock of finished goods | |Xxxxxx | |Cost of goods sold | |Xxxxxx | |Add: Selling and distribution overhead | |Xxxxxx | |Cost of Sales | |Xxxxxx | |Profit/Loss | |Xxxxxx | |Sales | |Xxxxxx | The cost is composed of three elements- Materials, labour and expenses. Each of these elements can be direct and indirect that is direct material and indirect material, direct labour and indirect labour, direct expenses and indirect expenses. Direct Material: Direct Materials are those materials, which can be conveniently identified with and allocated to cost units. Direct materials generally become a part of the finished product. Ex. Leather in shoe making, cloth in garments, timber in furniture. Direct Labour: Direct labour cost consists of wages paid to workers directly engaged in converting raw materials into finished products. These wages can be conveniently identified with a particular product, job or process. Wages paid to a machine operator is a case of direct wages. Direct Expenses: These expenses are also known as chargeable expenses, include all direct cost other than direct material and direct labour that are specially incurred for a particular product or process. Ex. Cost of special moulds patterns, Royalties, higher charges of plant for a particular job etc are direct expenses. Prime Cost: The aggregate of direct material cost direct labour cost and direct expenses is termed as prime cost. Overheads: Overhead is the total of all indirect expenses. It is defined as â€Å" the aggregate of indirect material, indirect labour, and indirect expenses. Overhead is also known as on cost, supplementary cost, burden etc. OH thus consists of three elements namely:- Indirect material, Indirect labour, and Indirect expenses. Indirect Material: They are those materials which cannot be identified with individual cost unit. These are generally minor in importance. Ex. Coal, Lubricating oil, Sand paper, soap etc. Indirect Labour: It is of general character and cannot be conveniently identified with a particular cost unit. Indirect labour is not directly engaged in production but only indirectly assists in production operations. Ex. Peon, Watchman Supervisor etc. Indirect Expenses: All indirect costs other than indirect materials and indirect labour cost are termed as indirect expenses. These cannot be directly identified with a particular job, process, or work order and are common to cost units and cost centers. Ex. Rent rates, Insurance, depreciation, Power, Cartage, Advertising etc. Overheads are classified into production overhead, administration OH, Selling and Distribution OH. Production OH:- It includes all indirect costs which are connected with the manufacture of a product. It is also known as Manufacturing OH or Work OH. Ex. Factory rent, Coal, Depreciation of plant, power, grease, oil, lubricants etc. Office or Administrative OH: These are the OH’s incurred in the General management and administration of the enterprise. Ex. Office rent, Office lighting, Audit fees, Ofice printing stationery. Selling and Distribution OH: Selling Oh’s are incurred in promoting sales and securing orders. Ex. Advertisement expenses, Salaries of salesmen, Showroom expenses. Distribution Overhead include all expenditure incurred from the time the product is complete and put in storage for despatch until it reaches customers. Ex. Upkeep and running cost of delivery vans, packing cost, wearhousing cost, carriage outwards etc. Installation of a Costing System Cost accounting is an independent system, many advantages are derived to the organization from the system. In the wake of computer invention the scope of the system is enlarged. Certain expenses are incurred to install this system. The advantages of this system would outweigh the expenses to be incurred, in the long run. Not only the big firms even the small firms can develop this system in a simple and small way. Proper care should be taken to see that the system is installed properly. Otherwise it may become a burden to the company. The extent of the requirement complexity of the system depends on the objectives of the management. It must not only meet the internal needs but also the external needs such as legal requirements, Government and the industry. The installation of the costing system requires the following steps to be taken: 1. Preliminary investigations should be made relating to the technical aspects of business. 2. The organizational structure of the business should be studied to ascertain the scope of authority of each executive. 3. The methods of purchase, storage, and issue of materials should be examined and modified as per the requirements. 4. The existing methods of remunerating labour should be examined. 5. Forms and accounting records should be so designed so as to involve minimum clerical labour and expenditure. 6. The size and layout of the factory should be studied. 7. The system should be effective in cost control and cost reduction. 8. Costing system should be simple and easy to operate. 9. The installation and operation of the system should be economical. 10. The system should be improved gradually. Total Cost Overhead

Sunday, November 24, 2019

Should I Go to a College Near Me

Should I Go to a College Near Me SAT / ACT Prep Online Guides and Tips Location is one of the most important factors to consider when choosing a college. So how do you decide whether to go to school close to home or far away? It’s not an easy choice, and a lot of it depends on your personality and what you want to do in college. In this article I’ll go through the positives and negatives of attending college close to home and how you can decide whether it’s the right choice for you. Overview There are some positive and negative aspects of going to school close to home that will most likely apply to any student. Here’s a quick rundown of the pros and cons. The Positives: You can get supportfrom your family through stressful times and illnesses. You already know the area well, so you’ll feel more comfortable and secure. If you’re going to a state school near home, in-state tuition will run you an average of about $15,000 a year as compared to out of state public school tuition, which is $25,000 a year on average ($35,000 if you’re looking at private schools) You’ll save about $10,000 a year on room and board if you choose to live at home while you go to school, not to mention the money you’ll save on food and laundry. If you live and school and start feeling homesick, you can just go home for the weekend! You'll be able to see your high school friends more frequently. Packing for college won’t be as stressful;if you forget anything, you can go home and get it or have your parents bring it to you without too much hassle. The Negatives: If you’re hoping to get some distance from your parents, it will be difficult to prevent them from coming to see you all the time. You may not have as many new and diverse experiences because you’re already familiar with the area. You mighthave trouble assimilating into the college community because you'll be able to see your old friends so frequently. It's tempting to go home on weekends instead of hanging out with people at college. You might not get as much exposure to what it’s really like to live on your own if you visit home frequently (being able to do laundry is a valuable skill!). You may get stuck in an emotional rut if your living situation doesn’t change between high school and college. Figuring Out Your Needs After weighing these pros and cons, the most important thing to ask yourself is â€Å"what do I want?†Your personality and goals for college may be more or less suited to living close to home depending on a couple factors.You should ask yourself these three questions: 1. Do You Handle Change Well? If you’ve ever switched schools before, think about whether it was easy for you to adjust to a new environment.If you haven’t actually moved, you might consider the transition from elementary to high school and how it affected you.If you relied on support from your family and took a while to make new friends, you might consider going to school closer to home in case you have a similar experience as a college freshman. This is a tough call though. Keep in mind that going to school close to home could impede your ability to integrate yourself fully into the college community and give you less motivation to make new friends.You might look at schools that are within driving distance of your hometown but not so close by that you’ll be tempted to go home every weekend. Have you ever been away from home for a significant period of time before (2 weeks or more)? If so, how did it feel? Were you eager to go home at the end?Maybe you’ve been to an overnight camp or gone on an exchange program in high school.That experience might be a good model for how you can expect to feel at the beginning of college.If you felt significant homesickness, consider going to school somewhere relatively close by so that you can visit home sometimes. Many people need a more gradual transition from living at home to living at college. Change is scary. 2. Is Cost a Concern for You? As mentioned earlier, you can save a lot of money on tuition and housing if you attend a school near you.If you’re worried about paying for college, nearby schools make great options. State schools usually have a ton of resources for motivated students and offer many merit scholarships in addition to a lower tuition price tag. Try not to base your college decision solely on cost though; this should be considered in conjunction with other reasons for attending your state school.If you really don’t want to go there and you’re just choosing it because it's cheaper, the sacrifice won't be worth the money you’ll save. 3. What Do You Want to Accomplish in College? You also should ask yourself about the resources available at nearby schools. Will they fulfill your needs?Certain areas may have more or less opportunities for jobs and internships.Schools nearby may or may not offer the programs or campus setting you’re looking for.Think about what type of environment you'll prefer in college (urban or rural or somewhere in between) and your tentative major plans to inform your decision. I’ll give you some resources in the next section that will help you understand the characteristics of different schools so you can decide whether a college close to home is really the right choice for you. How to Find Nearby Colleges So, you’re thinking about going to college close to home. How do you find schools that fit your criteria?The simplest way to start is to go to College Navigator, which allows you to search for colleges by zip code or state.You can specify how many miles away from your zip code you want to be and what type of program you’re looking for (you can also search for specific schools, but if you're just checking your options, zip code or state is the place to start).If you click on â€Å"more search options† you can also specify the price range you’re looking for as well as student enrollment, campus setting, and more. This search will give you a comprehensive list of schools along with relevant statistics so you can see whether they'll be good fits for you. You can also compare schools side by side when you add them to your â€Å"favorites† to figure out which is the better option.You can compare schools by price, admissions, enrollment, and retention and graduation rates: College Navigator is a good tool for compiling an initial list of nearby schools that interest you.Once you find a few that sound promising, you might consult other college choice sites to find out more about them.Cappex is the site that I usually recommend because it has hard data about schools as well as student reviews. Go there next to learn more about other factors that might impact your decision.You can create a profile and search for schools that you already found on College Navigator, or you canget matched up with schools on Cappex by creating a profile and specifying how far away from home you want to be and which majors interest you. Conclusion College is a huge transition, and many students feel more comfortable attending school close to home to make it a little less stressful.There are positives and negatives to going to college close to home, but what really matters is how you feel about it.Ask yourself if you're ready for such a dramatic change in your life and if you might need more or less support from your family and old friends.You should also think about the cost of college and whether it’s worth it for you to go out of state and spend more on tuition. What are your goals for the next four years? What do you want to accomplish?Do some self-examination and college research to make sure you're choosing a school that will give you all the opportunities you want for youreself. What's Next? If you're still not sure of the best way to go about your college search process, read my guide to choosing the right college! You should also look at this list of the best online resources for conducting your college search. If you're thinking about attending your state school, read this article on how to get merit scholarships and honors at state schools. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Thursday, November 21, 2019

Female Cicumcision Essay Example | Topics and Well Written Essays - 500 words

Female Cicumcision - Essay Example There are three main types of FC practiced in the Sudanese region; â€Å"Clitoridectomy, Intermediate and Pharaonic Circumcision.† (Magied, Sulima, and Kawther, 2002). The most common kind is a Clitoridectomy, which means the hood of the clitoris is removed (Magied, Sulima, and Kawther, 2002). Intermediate is when the clitoris and part of the labia minor is removed (Magied, Sulima, and Kawther, 2002). A Pharaonic Circumcision occures when the whole outer female genitals are removed then sewed up save a small hole for urination and menstruation (Magied, Sulima, and Kawther, 2002). The type of FC Nawal underwent would depend on the region she was from. There are three main reasons for FC being practiced in the Sudan. The first is the popular belief that if a woman cannot feel sexual pleasure, then she will remain a virgin until marriage (Davidson, 2007). The second reason is the Sudanese belief that the female genital areas are unclean. It is believed that FC makes a female genital area cleaner and smoother. Lastly, many men want their future brides to undergo the most radical form of FC, the Pharaonic Circumcision, for their personal sexual pleasure (Davidson, 2007). This type of FC leaves only a small hole, which tightens the vagina, which enhances a man’s sexual pleasure. This type of circumcision is preferred by 76% of women. Right or wrong, these are the cultural beliefs in the Sudan, since 99% of women are circumcised (Davidson, 2007). The major cultural argument against circumcision is the medical complications (Davidson, 2007). Immediate medical complications were pain and burning during urination (Davidson, 2007). This was due to the urine passing over the wound. This could also lead to infection, fever, and hemorrhaging (Davidson, 2007). Long terms effects were sexual dysfunction, lack of sexual pleasure, infertility, and scarring. The infertility is caused by difficulty in urination and menstruation, which causes â€Å"urinary tract and