Management Accounting Essay Example | Topics and Well Written Essays - 1000 words - 3

Management Accounting - Essay Example The facts discussed above give rise to the importance of employing an accounting method which takes into account the full costs of operation. Consequently, full cost accounting allows managers to give an appropriate cost to the companys products and services to include a fair share of overheads to each unit produced. This paper will take a look at the presently used costing methods in business organizations namely traditional and activity based costing. The next section will discuss how cost accounting was traditionally conducted. Next, it will focus on the recently recognized activity based costing and how it is utilized. Lastly, this report will compare the two methods and apply them to real world examples to asses their relative efficiency. Traditionally, all costs were orinally fixed. In fact, cost comes from a Latin word which means â€Å"to stand.† However, developments were made as managers recognized the efficiency of categorizing costs into either fixed or variable. As we now know, fixed costs refer to administrative expenses which remain â€Å"fixed† in either busy or slack seasons. On the other hand, variable costs are those which significantly varies with the number of output produced and are dependent on business productivity. Variable costs are those which naturally â€Å"rise† or â€Å"fall† with business activity (Cost Accounting 2006). Traditional costing is one of the simplest way of costing products and services. In this system, it is assumed that costs are directly associated with the volume of production as a single cost is given to all products and services. Hence, this costing method presupposes that as the level of production goes up, so does cost. Traditional costing essentially uses unit-based costing which alloates manufacturing overhead based on the unit of products manufactured (ABC Concepts 2000). Accordingly, the traditional approach to

International student as an outsider Essay Example | Topics and Well Written Essays - 1500 words

International student as an outsider - Essay Example The intricacies entail living in a state of confusion since the international students are not aware of the actions to take or their identities. This is worsened when the international find that their proficiency in the English language is better compared to their mother tongues. Aidah is aware of how it feels to seek to honor and respect customs and traditions, while to the same time being considered and branded westernized by the family. Human beings, as you would expect, seek to achieve wholeness and this is extremely challenging when an individual is identified with two cultures that are completely different. Aidah is forced to balance and straddle her being part of more than one culture, and she empathizes with other international students around her how are in the country on foreign visas as the attempt to fit in the learning institutions. In some way, international student visas, demonstrate to the local students, particularly the ones who have to balance between different cul tures the same way Aidah does, ways of navigating and succeeding as an outsider, while at the same time being divided. In Aidah’s case, the positives of her double identity are a progressive aspect as she is able to communicate in her native language as well as English fluently. Aidah is able to dress in both the western attire and the traditional dressing worn by her community with ease and comfort and this is the reason, regardless of the confusion created by sharing cultures, she had remained appreciative of having two cultures.

History Of Cave Painting Cultural Studies Essay

History Of Cave Painting Cultural Studies Essay Nowadays, most people think only abut modern technology, popularity. They never think back to history of the world, how the first civilization emerged, what happened in the ancient time, how the ancient people lived, the way to find food and so on. In ancient time, before people had the writing system like nowadays, they used to draw some record or some action on the wall, especially in the deep cave. (Cave Painting and rock art, 2002, p. 7). Some archeologists have found a lot of cave painting, especially in Europe. The cave paintings have different history, meaning, method to draw those caves painting in order to hunt more animal for food easily. Other people believe that the cave people thought that painting animals on their walls would make animal spirits come to them and bring good fortune. Others believe that the cave paintings sometimes sent messages to other people passing through or living in the cave in the future. (Maggie, Cave Drawing). According to some website article, cave painting is also called cave art, or rock painting. (Cave Painting and rock art, 2002, p. 1). People who saw cave painting, especially the archeologist, can decried the way that ancient people lived, some event in Paleolithic time because most cave paintings were drown during that period. Cave painting is considered as the most important means to show the interaction between the ancient people and the world. (Prehistoric cave art, online article). This term paper will focus on the history of cave painting which will detail the history of most cave painting, the purpose, the method to draw cave painting, the time that cave painting had discovered, and some examples of cave painting that archeologists have found in some countries. There are a lot of cave paintings around the world, but in this term paper, we will include two cave paintings only. The reason that we decided to choose these two cave paintings is that these are the most famous cave p ainting in the world. In addition they have discovered for a long time ago. These two cave paintings are Lascaux which is located in France nowadays and it has become the World Heritage Site since 1979, according to the UNESCO World Heritage Site website. Another one is Altamira which is located in Spain. In the case study part, we will detail about these two cave paintings information such as the meaning, method for each painting, and discovery and who has founded those cave paintings. Historical of Cave painting Purposes of Cave painting Perhaps over thirty thousand period years long ago, in the Western of Europe, as in duration of the Paleolithic period or Old Stone Age period, the living standard of the prehistoric humans considered as Cro-Magnons ¾ automatically modern humans. Moreover, much of Europe in that period was ruled the village in that time by small groups of travelling hunter hunting on the nomadic of many kinds of animal. In those, we have such as reindeer, cattle, bison, horses, mammoth, and other animals that those of animal bodies gave the hunter food, clothing, and so on for making tools and weapons. At that time, humans had not learned the way to write, so they tried to note the vital parts of their daily lives by detailed on the walls of deep caves and communicated through the cave paintings. Thus, the prehistoric hunters also created the cave painting. We really know that most of the paintings that they painted were of hunting scenes, a picture of vultures setting about human corpses, even an elementary landscape, and animals that were so very vital for their physical well-being. Despite, we have a few kinds of painting that have either in etchings or in a painting of body of human figure, just like the painting that described about the scene in Lascaux of the bull and the horse. In term of creating that painting, the purpose of the cave painting is uncertain like the other paintings that were painted afterward, however, some evidence indicates that they were not simply for the decoration. Moreover, those cave paintings may have been part of magical rites, hunting rituals, or attempt to mark the events during various seasons, especially religion and magic are the context, but no one knows the precise motive (History of painting, 2012, p.1). In those, one theory suggests that the prehistoric hunters accepted basic religious beliefs by serving a magical purpose for hunting because for they wanted to increase the number of wild animals available to hunt, or that magic is to aid the hunters in the chase, especially to help the Shaman into the state of trance which is necessary for his ceremonial work. And then assumption may be endless, but the attractiveness of this early human art is everlasting. Another theory is that cave paintings ¾ especially the more realistic ones  ¾ may purely be descriptions of the surrounding world. More than that, it was probably the cave man wanted to decorate the cave and chose animals because they were very important to their existence. Furthermore, one more theory suggests that, prehistoric man could have used the painting of animals on the wall of caves to record their hunting journeys (Cave paintings, 2004, p. 2). Period of Discovery On 1870, Don Marcelino and his daughter were the founders of the first cave paintings which located in Altamira, Spain which painting are mostly base on bison. Painting that they found has been discovered that it was painted by the Magdalenian people who lived between 16,000-9,000 BC which mean that it is 11,000-19,000 years before now. But until 1902, these cave paintings could be accepted as a fact by art historians and anthropologists (Johnson, P. 2012). After the research of archeologists and scientists, they believe that cave painting had occurred between 10,000-4,000 BC; they also found out that cave painting reveals in all continents around the world but is just in different style. For example, hunting, gathering food and other diary activities or real situation often reveal in Europe and Africas cave paintings, in contrast, Australia and Americas cave paintings are seem to be more abstract and symbolic that we cant easy to understand it. Till the end of twenty century, in Eur ope, there were 277 of cave painting which is agreed by the art historians and anthropologist, 142 is located in France, Spain has 108, Italy has 21, Portugal, Germany and The Balkans are account of 2 for each. (Johnson, P. 2012). The worlds oldest cave painting which were made in 40800 years ago by anatomically modern human (prehistory human who is our modern humans ancestor and lived in 41500 years ago) or cave dweller (prehistory human who live in a cave or under the overhanging rocks area of the very steep site of the mountain, but have disappeared) is found in the cave called El Castillo in Spain in 2012 ( Ling, Q. 2012). Before theyve found out the cave in Spain, Frances Chauvet cave paintings was made in 37000 years ago, but it is still a little late than Spains. Method of Cave Painting D:LNDocumentsDocumentsIFLDISY2S1IS 202(World History)Cave paintingmethod.jpg Cave painting method (www.katiebetter.wordpress.com/tag/concept) People around the world had their own culture for a long time. In their societies, they gathered fruits and hunted animal for their daily lives. When they hunted big or mean animals, they always showed their villagers in order to state that they were powerful and brave. The animals that they hunted may have been one of their beliefs, then they celebrated some ceremonies to gain their reputation in their villages. Time flied, so people got older and older. To encourage their next generation, they started painting what they had found and told what an event happened. They started painting since the Paleolithic Era, 35,000 to 12,000 years ago Purpose for Cave Paintings ( online article). The cave paintings were found throughout the world, especially in Europe. Before Wire ( online article). The most basic method of making paint is to mix a pigment with a liquid, so that when the liquid dries the color is left behind. This was a method that most ancient people used to make cave painting a nd the main material for them to do also. Ancient peoples decorated walls of protected caves with paint made from dirt or charcoal mixed with spit or animal fat. In cave paintings, the pigments stuck to the wall partially because the pigment became trapped in the porous wall, and partially because the binding media (the spit or fat) dried and adhered the pigment to the wall. Painting Technique( online article). Only these materials, they could not make a cave painting because there were some materials were required such as cave, animals bone, and some material that ancient people used to product pigment. Shoulder and other bones of large animals, stained with color, have been discovered in the caves and presumed to have been used as mortars for pigment grinding. The pigment was made into a paste with various binders, including water, vegetable juices, urine, animal fat, bone marrow, blood, and albumen. These were all kinds of material were needed. Case Study Lascaux Cave Painting D:LNDocumentsDocumentsIFLDISY2S1IS 202(World History)Cave paintinglascaux1.jpg Lascaux cave painting (www.culturedart.blogspot.com/2010/10/paleolithic-animal-paintings-in-caves.html) Lascaux is one of the many other famous cave paintings in France, as well as over the world. Lascaux is also the famous cave painting in Paleolithic. Lascaux is one of the World Heritage Site, according to UNESCO website, Lascaux was added to the World Heritage Site in 1979. (World Heritage Site list of UNESCO). There are many figures in Lascaux. Lascaux was founded in 1940, then in 1948, Lascaux was opened to all public visitor without preservation idea, so there were some problems that caused by those activities. In 1963, France government decided to close this cave painting from public visiting by a large number of visitors every year. (The Cave of Lascaux, online article). Lascaux has been harmed by the air conditioner system, light system and the amount of visitors since 2000, and in 2006, the cave situation became worse, and then in 2008, the France authorities decided to close for 3 months from all people, even scientists or archeologists. There is only one person who can go i n to Lascaux for 20 minutes only per week to check the climate and situation. Meaning of Lascaux Since there are many figures in Lascaux, the archeologists cant set the purpose or the meaning of Lascaux cave painting. (Anne, T.L., 2000). Some painting purposes of Lascaux were just for fun of putting some handprint on the wall in order to hunt more animals. Many cave painting are come with religious purposes, or with a kind of animism that the animals spirits killed in the hunt, or with a purpose of success hunt. Even there are a lot of figures, the archeologists can divided all painting into 3 categories such as animals, human figures and abstract sign. (Aujoulat, 2003). The famous paintings in Lascaux are Red cow and Fist Chinese horse, and another one is Great Black Bull. This Great Black Bull was appeared in motion. Discovery Lascaux cave painting was discovered in 12 September, 1940 by Marcel who was just a little boy at that time. Lascaux was located in Vezere Valley, France. Lascaux was estimated 17,000 years old. There is a fact about this discovery. On 8 September, 1940, Macel and his friends went on the treasure hunt, because they heard that there was a secret underground way that can led people to the one hidden treasure. On the 12 September, those 4 boys went to explore that secret way. Finally, they really got in to that secret underground treasure. What made them amazed were the herds of housed, deer, and oxen stampeded across the curving of the cave wall. The colorful of those wall painting also made them leap off the wall, then found many other rooms where were full of wall painting. First, those 4 boys promised each other to keep that discovery as secret. But since it was a huge secret to keep promise, they told their teacher who contacted with an expertise. That expertise said that maybe the se 4 boys were the first modern people who see these arts. In these cave, there are more than 1500 picture, and most of the pictures are animals which were those that the early Lascaux people had hunted, (The discovery of the Lascaux Cave Painting). Method Lascaux had techniques of painting or drawing that can make Lascaux still exist till today. In ancient time, people didnt have such modern equipment like nowadays. Artists in Paleolithic used brushes which made from human or animals hair or from plant steam to paint wall painting. They also used pieces of organic pigment like crayons to draw on the rock. Artists used animal fur, vegetable fiber and leather for dabbing and sponging the application. Here are some tools that were used to draw cave painting. First tool is pigment. Lascaux painter had black and a range of warm brown, ochers, yellow and red. There was limited of these materials. The black paint was made by oxidized metallic element; red color was made from iron oxide or rust; reddish-brown color was made of types of ferrous oxide called Hematite. Second tool was a tool which was related to crude crayon to draw on the smooth wall and the pigment was mixed with plant juices and animals fat. Third tool is miscellaneous tool. Artist use animal shoulder bones and grind-stones to draw the picture too. They also used beam and ladders to draw on the high wall painting, and they also littered lamps in the cave floor because they were in a deep cave where lack of light sources was. (Jack, M. 2009). Conclusion D:LNDocumentsDocumentsIFLDISY2S1IS 202(World History)Cave paintingentrance to Lascaux 1940(ancient-wisdom.co.uk).jpgD:LNDocumentsDocumentsIFLDISY2S1IS 202(World History)Cave paintingsquidoo,com.jpg Entrance to Lascaux 1940(ancient-wisdom.co.uk) squidoo.com D:LNDocumentsDocumentsIFLDISY2S1IS 202(World History)Cave paintingsquidoo.com Bison painted.jpg squidoo.com Bison painted

Essay --

1. Introduction The aim of this report was to discuss how the climate change and urbanisation processes affected the design and management of wastewater systems in one of the countries of choice. In this report as an example China was used to describe the influence of urbanisation and climate change on design and management of wastewater systems. Rapidly growing human population is expected to exceed nine billion people by 2050. Urban areas in developing countries are affected by rapid growth of population and poor infrastructure development. Already half of the human population live in cities where the infrastructure is not developed enough to sustain wastewater production. As the population increases so the production of waste water. In addition, climate changes affect the weather patterns, which directly influence a hydrological cycle. As a result one area suffers from rain fall shortage and others from more intense rainfalls. 2. China In recent decades, China’s population has rapidly grown which caused rapid economic growth and increased the rate of urbanisation. At present china has one of the fastest urban population growth rate in the world.(UNDP 2013) All this happened along with proceeding environmental destruction and serious water pollution. The growing population of China has a high water demand as well as a lack of sufficient wastewater infrastructure. Those factors result in poor water quality and severe water shortages. In 2002 the rate of municipal wastewater treatment in China was 39.9 percent. (U.S Department of commerce 2005) Figure 1 Urbanisation and the urban population in China (CEIC 2012) â€Å"Macroeconimic Database for emerging and development markets. (source:www.stats.gov.ch) Water resources and water c... ...ns Benefit/cost analysis Environmental Impact Legal mandates 7. Develop implementation plans, including timeframe for implementation 8. Monitor and reassess Source: ( Rosenzweig et al. 2007 ). Figure 6 Conceptual model of a sustainable water resource system (source Hecht et al.2012) 5. Conclusion High rates of urbanisation and climate change in China has created many problems related to water resources. An increase in the population and a high urbanisation rate have effected and increased wastewater production. The Chinese water market is already under a huge amount of stress. The quality and quantity of water resources have been depleted due to the inefficient use of water. In terms of wastewater management China requires a long term strategy with sustainable solutions which will take into account climate change and the rate of urbanisation.

Faculty Reaction Paper

Jeerer Tarot It's a very good film. I am amazed with the lines of the actresses, I felt every single word coming out of their mouth and it's like I'm a part of that scene. The actresses were very good, they portrayed the role given to them excellently. The characters acted naturally like they're Just having a quarrel on a real life. The teacher on a violet shirt fits her role very well, Just the way she walked and her gestures, she already looked like a brave woman.The shot and angles are quite impressive because it's very artistic and it also beautifies the whole film. I noticed that the glass fell down and broke into pieces and that symbolizes their friendship, a shattered friendship because of different principles in life. Even though the film was so short they still had a chance to put conflict on it. I was also a bit unsatisfied with the ending because some of my questions are not answered (who is the student they're talking about and what happened? . Teacher plays a great role towards how they influence and affect students and how a student can be molded to have a better personality. The teacher n the film says † angostura aka Eng high school†, but before she resigned, she taught college students, in short she wants to teach high school students so that when those students enter college they will be open minded and they would also be exposed to the real world and know how hard life is.To cut the story short, the teacher always wanted her students to learn something not Just inside the four corners of the room, but also learn something outside that they could not learn inside the school. On the other side, I'm also in favor of what the other teacher (wearing white) said, because if hose students were trained earlier, they will have a better personality and being open minded towards things.During college days, I think that most of us had completely developed our personality that's why it's already hard for us to deal with something we're really not into. It's also true that Joan has a good intention towards those students but I also agree that she taught it to the wrong students, students that are fully molded by an opulent family and through the years they are not doing those things that's why Joan should have go with the flow towards the rules and regulations of that college.

Motivation letter Essay

With this letter I hereby wish to apply for Administrative Assistant position at The UNHCR as posted on the company website. With a goal to work for a global institution, I find your company the best place to work by utilizing my skills for your growth. I have relevant work experience in the area of Administration and therefore I believe to be suitable candidate for this position, since I possess the necessary qualification to perform my duties in effective and efficient manner. As you may note in the enclosed resume, I have excellent organizational, technical and interpersonal skills. In addition I have demonstrated capability to understand technological and business initiatives, and I am experienced in coordinated, administrative, punctual completion of work and preserving expected workload of each team member. Furthermore I would like to point out that I am well acquainted with MS Office and other software. By employing all my skills and competences, I supported company management in the development and implementation of the project strategies. I have also experience in working with the most prominent business leaders, and have often being praised and rewarded. Career Profile: A highly dynamic, skilled and qualified administrative assistant with diverse knowledge of handling administrative tasks. Seeking a position as Executive Administrative Assistant to utilize my proficiency and knowledge in a renowned organization. Please find out more on my qualifications by reading enclosed resume. Thank you very much in advanced for your consideration. If you have any further questions regarding my candidate-ship, please contact me via telephone or e-mail. Kind Regards,