Thursday, August 27, 2020

Chapter 1- What is Geomorphology Essay Example | Topics and Well Written Essays - 1000 words - 1

Part 1-What is Geomorphology - Essay Example â€Å"The word geomorphology is a piece of three Greek words; ‘geo’ implies earth, ‘morph’ implies structure and ‘-ology’ implies discourse† (Hugget, 2011). So the investigation of earth structures is called geomorphology. A few people just incorporate the types of earth’s surface while others additionally incorporate surfaces of different planets, for example, Moon, Venus and so on. â€Å"There are three segments of geomorphology; constitution (the compound structure of the surface), mass stream (the pace of stream of the material; pace of dissipation) and design (the shape and size; geometry of the surface)† (Hugget, 2011). Antiquated Greek logicians pondered about mountains and fields, and how they took up the shape they show up in. Greats like Aristotle and Seneca have since a long time ago considered how valleys and waterways came to fruition, and why shells end up at the sea shores, and why deltas of the earth are â€Å"as they appear to be† (Hugget, 2011). Landforms desert a history them. Waves on a sea shore or a waterway that quit streaming, all have history however many may pass by unnoticed due to leaving no impression (stratigraphic record). Along these lines it gets simpler to consider landforms, information assortment with respect to this likewise gets simpler. Previously, geomorphologists used to outline structures dependent on the rule of â€Å"the present is the way in to the past† (Hugget, 2011). This made it the ideal suspicion that the current type of the scene has advanced from an earlier time and effectively following back would prompt the past type of earth morphology. William Morris Davis, the morphologist who explained the term ‘geographical cycle’. To portray Morris’s hypothesis on Geomorphology in modest number of words; the elevate happens rapidly, while scenes slants decay through time. The surface, similar to people and other living creatures has phases of life; youth, development and mature age. Times have

Saturday, August 22, 2020

What Is Meant by Employer Militancy Essay Example

What Is Meant by Employer Militancy? Article MGTS2607 Essay What is implied by manager militancy? How have business activities towards worker's guilds changed since the finish of the 1980’s? Why have Australian businesses embraced this difference in approach? Understudy: Samantha Freeman Student Number: 41022715 Tutor: Dr Tom Bramble Due Date: sixteenth September 2008 WORD COUNT: 1,900 This exposition will respond to the three article addresses set forward. Right off the bat, it will quickly clarify what is implied by boss militancy. It will diagram the primary highlights of the forceful methodology received by bosses in their relations with worker's organizations since the 1980’s. Furthermore, this exposition will depict the adjustments in business activities towards associations. It will diagram the various stages that have happened during the change just as talking about patterns which represent the developing propensity of managers to either stand up to or abstain from managing associations or evade managing them totally. Ultimately, this exposition will advance reasons with regards to why Australian bosses have attempted this difference in approach. It will diagram different variables, for example, affordable, political and changes in enactment that will assist with clarifying this adjustment in approach. This exposition will likewise consolidate the decrease in worker's organization inclusion as both an outcome and a reason for this adjustment in approach. Since the 1980s, Australian businesses have gotten progressively threatening towards worker's organizations over and due their apparent extreme contribution in anticipating business conditions, discretion and questions. We will compose a custom article test on What Is Meant by Employer Militancy? explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on What Is Meant by Employer Militancy? explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on What Is Meant by Employer Militancy? explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer This has made the wonder that’s been named manager militancy. Alexander et al. (2008:97) characterize business militancy as ‘willingness of bosses to utilize legitimate activity to make sure about correctional harms against an exchange union’. It is a forceful enemy of association approach, in which bosses effectively looking for approaches to underestimate worker's guilds, with the assistance of their manager association. There are a few principle highlights of an aggressor manager, behavours, for example, hostile lockout (Briggs, 2004:110) means to decrease the bartering intensity of the associations. The vast majority of the heaviset affecting changes to the modern relations framework started to show in the late 1980’s. The procedure began with the ‘managed de-centralisation’ of the ‘second level system’, where just because, portrayal for representatives concerning their wages and states of work had the option to be haggled straightforwardly by managers and their affiliations and associations (McDonald and Rimmer, 1989 as refered to by Cooper, 2005: 159). Before the 1990s, grants were a focal and recognizing highlight of work guideline in Australia (Bray et al, 2006:45). Grants were actually a type of state guideline which was controlled by the choice of an outsider mediator selected by the legislature (the Australian Industrial Relations Commission) in settling questions between enrolled associations. As Bray and Waring (2006) clarify, grants were from a sensible perspective, the aftereffect of a mind boggling structure of joint dynamic in which representatives, their associations, businesses, their managers affiliations, governments and councils added to the guideline of work conditions †principally wages and pay rates. The disappointment of the Second Tier to direct macroeconomic weights in mix with the rising weight from business gatherings, for example, the Business Council of Australia supported gatherings inside the framework to grow new methods. The most huge among the new strategies was the chance of a progressively decentralized framework (Wooden and Sloan, 1998:178) which gave more prominent chances to managers and laborers to haggle straightforwardly over wages at the venture and working environment level, without the associations. The AIRC was discontent with the new aggregate bartering standard, and endeavored to block its execution. It was through these activities that the adjustments in the Industrial Relations Act 1988 were first made. These corrections decreased the capacity of the Commission to get engaged with the venture bartering process, and unavoidably lead to the death of the Industrial Relations Reform Act in 1993. These ammendents included, in addition to other things, the presentation of a non-association/aggregate haggling framework as Enterprise Flexibility Agreements. The goal of the 1993 Industrial Relations Reform Act, for instance, was to make undertaking dealing the fundamental procedure for deciding wages and different onditions of work. Grants kept on giving viable guideline to representatives who were loathing the advantages of big business bartering, regardless of whether grant compensation rose gradually and fell well behind pay increments in big business understandings (Bray and so forth al, 2006). The Business Council of Australia’s solid help for big business dealing and for a debilitated job for mediation courts steadily turned into the standard situation among most Australian managers, even among the individuals who had recently bolstered concentrated bartering (Thornthwaite and Sheldon, 1996). This was the first run through ever, in which the associations were barred from having any contribution in all types of understanding in relations to work conditions in the government purview. It was at the hour of this presentation that it became apparent that these understandings would permit businesses to start to de-unionize their activities and to quicken their move towards a non-association status. The most radical modern relations changes of the previous 20 or so years was gotten not long after the appointment of the Howard government in 1996. While talking at a Young Liberals’ Conference he insinuated his objective of de-bringing together Australian work relations. ‘The objectives of significant changes, more employments and better, higher wages, can't be accomplished except if the association syndication over the haggling forms in our modern relations framework is dismantled’ (Howard 1996, cited in van Barneveld Nassif, 2003). Not long after this, the Howard government was chosen into power. Not long after the administration was brought into position, The Workplace Relations Act 1996 was presented. This Act cut back the substance of grants fundamentally. This wound up driving the associations to approach attempting to secure workers’ privileges by endeavoring to push grant specifications into big business understandings. (Cooper, 2005: 160). The demonstration definitely cut off the capacity of the Australian Industrial Relations Commission (AIRC) to mediate in modern questions and presented rather substantial fines for associations endeavoring ‘unprotected’ activity, for example, strikes. The Act likewise presented singular Australian Workplace Agreements (AWAs) which barred associations. Cooper, 2005: 160) With the execution of the new Workplace Relations Act 1996, Australian associations lost their syndication dealing rights (Bray and Walsh, 1998: 373). This, among different changes in the Act made it significantly increasingly hard for the associations to get to or to speak to laborers, yet it made it simpler for businesses to pick whether, and to what de gree, they would arrange and deal with aggregate agents of their workers. Alongside changes to modern enactment, associations have additionally reserved their privilege to get to working environments, individuals and non-individuals limited. Since 1996 association authorities have had right of access just when they had patrons at a site and afterward just when they gave bosses notice of their expectation to visit. As laid out by Wooden and Sloan (1998), the quantity of enrolled understandings has kept on expanding since 1991 when formalized aggregate understandings initially got conceivable. Between October 1991 and October 1997, around 15,000 government understandings had been formalized by the Australian Industrial Relations Commission, with the quantity of representatives assessed to be secured by these understandings arriving at 1. 4 million by late 1996, or 64 percent of representatives inside the inclusion of the government grants framework. In 2004 the Howard government won an expanded larger part in the House of Representatives just as unlimited authority in the Senate. Not long a short time later, the WorkChoices bill was passed. This new demonstration further decreased the intensity of the AIRC just as weakenin g the norms against which work environment understandings were to be contrasted with before turning out to be into impact. It likewise aided the formation of individual worker contracts and annulled the out of line excusal insurance for any business that had under 100 representatives working for them. WorkChoices confined unions’ capacity to make mechanical move just as having the option to uphold aggregate dealing. It additionally made arranging any non-association worksites altogether more troublesome than in had been in earlier years. At the point when WorkChoices was actualized, the procedure for associations in making lawful mechanical move got troublesome, exorbitant and had the capability of making the two associations and their individuals defenseless to huge fines and tort harms. Conversely, because of WorkChoices, business access to ensured lock-outs is practically boundless. Under WorkChoices there was no prerequisite for bosses to make any strides whatsoever to haggle with an association, paying little mind to the level of their representatives who were either patrons, or had communicated their desire to go into an association aggregate concurrence with their boss. This new enactment enabled bosses to minimize associations, evade unionization also a

Friday, August 21, 2020

Blog Archive Friday Factoid Columbia Business Schools End-of-Semester Push

Blog Archive Friday Factoid Columbia Business Schools End-of-Semester Push Although summer seems to have just ended, first-year Columbia Business School (CBS) students have only a few short months before they enter the last big push of their first semester in December, with finals wrapping up and the next semester not beginning until mid-January. The end of regular classes at the school is traditionally marked by CBS Follies, a student-run comedy and entertainment show, as well as an End of Semester Party, and those looking to stay involved with CBS and their classmates during the holiday break have plenty of opportunities to do so. Many students go abroad during the break to such places as Korea, Brazil, and Australia on  Chazen Study Tours  or as part of consulting projects through the International Development Club. And students wishing for a complete break from the classroom can take part in the Snow Sports Club’s annual Winter Ski Trip in early January. Although the long break can offer a welcome rest from the stress of first-semester classes, recrui ting season for first years begins once they return to campus for second semester. So, one way or another, this is a good time for CBS students to clear their heads. For more information on CBS or 15 other leading MBA programs, check out the  mbaMission Insider’s Guides. Share ThisTweet Columbia University (Columbia Business School) Friday Factoids

Monday, May 25, 2020

The Republic of Rwanda Essay - 1438 Words

The Republic of Rwanda As the universe progresses so do different societies and civilizations. From the beginning of mankind there have been many positive and negative changes. We have seen uproar of conflict within nations and boundaries. This change has been seen evident in countries other than just the United States, from coast to coast, continent to continent, war and struggle is noticeable. Progress is evident in countries from their period of colonization to their struggle for independence and struggle in the political arena. The following paper will focus on the struggle and hardships of two distinct countries: Rwanda and Mexico, countries in search for the power, recognition and†¦show more content†¦Prior to WW1 Rwanda was named Ruanda-Urandi, a territory occupied by Belgium. After WW1 the League of Nations mandated Belgium to administer Rwanda and in 1946 the country became a Belgium trust territory under the United Nations. During 40 years of Belgium administration, as under most colo nial dispensations, we observe the disintegration, distortion or bastardization of indigenous social and political structures and consequences. Until 1959, the Tutsis formed the dominant caste under a feudal system based on cattleholding. In 1959, three years before independence, the majority ethnic group, the Hutus overthrew the ruling Tutsi king. Over the next several years thousands of Tusis were killed and some 150,000 driven into exile in neighboring countries. The monopolization of power in the hands of Tutsi constituted a crucial and undisputed factor in firmly establishing the ethnic cleavage. This colonial intervention caused the groups to become distinct political categories. In a certain sence, we have here an instance of ethnogenesis (Roosems, 1989), which in the case of Rwanda would inevitably lead to a reaction on the part of Hutu that they have been excluded of power. Tutsi discourse has drawn inordinate conclusions from theShow MoreRelatedThe Effects Of Climate Change On The Environment Of Rwanda, Darfur, And The Democratic Republic Of The Congo1340 Words   |  6 Pageschange cause resource scarcity. A lack of resources can cause an increase in violent ethnic conflicts, and, in dire circumstances, can even bring about crimes against humanity and genocide. Genocide and crimes against humanity in Rwanda, Darfur, and the Democratic Republic of the Congo have been explained by the tragic struggle over resources created by climat4e change induced stress on the environment. However, climate change being a reality is in question to a number of people, and a link betweenRead MoreCommon Causes of War and Genocide Essay example1271 Words   |  6 PagesGenocide and war share many common causes such as desperation brought on by a declining economy. Experts on the Central African Republic believe that current events point to a possible repeat of the Rwandan genocide of 1994, in which over one million people were killed. Many think that U.N. involvement is necessary to stop the escalating violence in the Central African Republic; others believe that the dismal track record of the U.N. in si milar situations makes it unlikely that they could be effectiveRead MoreBosnian Rwandan Genocide Comparison Essay834 Words   |  4 PagesDiscuss and Analyze the similarities and differences between the genocide committed in Rwanda and Yugoslavia in the 1990s. The Rwandan and Bosnian Genocides were more similar than different due to the fact that both were supported by the governing force at the time, and both were ignited due to past tensions between two separate ethnicities. The Rwandan and Bosnian Genocides were similar in the fact that both were supported by the ruling force at the time. The Rwandan Genocide, was organizedRead MoreThe Epidemic Of Botswana, South Africa Essay1282 Words   |  6 Pagesa broad sense. The epidemic is known as the Acquired Immune Deficiency Syndrome (AIDS) and the virus Human Immune Deficiency Virus (HIV) (†¦). For this research paper, the countries of Botswana, South Africa, and Zimbabwe will be each contrasted to Rwanda. the Southern African Countries’ mentioned previously HIV/AIDS rates are among the highest in Africa because of the lack of government action; whereas Rwanda’s rate of infection is among the lowest. Questions that should be answered by the end ofRead MoreFactors Affecting Prevalence And Treatment Outcomes Of Patients With Type 2 Diabetes Mellitus1005 Words   |  5 Pagesand Treatment Outcomes of Patients with Type 2 Diabetes Mellitus in Rwanda Introduction Diabetes mellitus is a chronic metabolic condition in which the pancreas no longer produces enough Insulin (impaired insulin secretion) or cells stop responding to the insulin that is produced (insulin resistance) resulting in increased blood glucose (â€Å"Endocrine System.† Internal Medicine Clinical Treatment Guidelines. Republic of Rwanda Ministry of Health, 2012 ). Symptoms include frequent urination, lethargyRead More Roots of the Rwandan Genocide1739 Words   |  7 PagesApril 6, 1994, Rwanda experienced a period of great turmoil as thousands of people fell victim to the horrors of the Rwandan genocide. The main targets of the genocide were Tutsis and Hutu moderates. Though the main cause of the genocide was a conflict between two ethnicities, the genocide was also fueled by political factors and social conditions. Rwanda is the smallest sub-Saharan country with a population of about 7 million inhabitants. Although the indigenous peoples of Rwanda are the Twa, theyRead MoreEssay about Democratic Republic of Congo Holocaust922 Words   |  4 Pages The Democratic Republic of Congo (DRC) Holocaust was the bloodiest war fought. This was due to the death toll, possibly larger than that of the Holocaust. Between 1998 and 2007, there were a total of 5.4 million people dead. The number of those deaths has definitely gone up over the years (Heaton 1). Genocide is very vital because of the people being slaughtered and giving their lives away in order to support their political stance. Everyone, whether it is through war or poverty, suffers from thisRead MoreThe Genocide in Rwanda 1001 Words   |  5 PagesPaul Kagame, the President of Rwanda, once quoted that, â€Å"When we are unified, working together, no challenge is insurmountable† (Arnlaugsdottir). His quote holds meaning and truth as within the past twenty years, Rwanda has worked miraculously to rebuild and reunite the country that was left disheveled by social conflict and genocide. There are many factors that have contributed to the reconstruction of Rwanda, including international assistance, gacaca courts and International Criminal TribunalRead MoreThe Rwandan Genocide766 Words   |  3 PagesThe Tutsi are a people who live in Rwanda, Burundi, and the northeastern part of the Democratic Republic of Congo. The location, size, and history, most importantly, is why the Tutsi tribe the second largest population div ision among the three largest groups in Rwanda and Burundi, the other two being the Hutu and the Twa. Although the Tutsi tribe is one of the most known tribes in Africa, it comes from a long way of fighting for its rights and independence. Rwanda and Burundi contain many mountainsRead MoreAn Inside Look at Rwanda Essays1195 Words   |  5 PagesRwanda is one of the smaller countries in Africa located south of the equator in Central/ Eastern Africa. It has a number of lakes, the largest being Lake Kivu. Mountains cut through the majority of Central and Western Rwanda, its Eastern border, however consists of swamps, savannas and plains. Rwanda is bordered by Uganda, Tanzania, Burundi, and the Democratic Republic of Congo. The country is home to various cultures and languages such as Kinyarwanda (Bantu) and French. Although mostly recovered

Thursday, May 14, 2020

To Lower or Not to Lower the Legal Drinking Age to 18,...

Every year thousands of young adults attend college with the hope of expanding their career opportunities, but are these young adults doing more than studying and homework? A new study suggests that binge drinking is on the rise among college students (Eisenberg n.p.). With an increase of alcohol consumption by underage drinkers, it only seems logical to lower the drinking age to prevent binge drinking, however there are far more consequences to be seen. Lowering the drinking age to 18 will not solve the binge drinking problem among college students but will cause more problems. In this paper I will explain the reason why lowering the drinking age will not stop binge drinking and the adverse effects this could have. Students who begin†¦show more content†¦Because drinking affects the mind, suicide among young adults would increase ( Alcantara 468). Lowering the drinking age will increase peer pressure to consume more alcohol and lead to binge drinking. College provides the perfect environment for peer pressure. Often times having fun at college means alcohol will be involved. It can be hard not to fall in that trap of wanting to fit in when your roommate and buddies are drinking. â€Å"Peer effects on binge drinking are robust, regardless of gender and prior drinking† (Eisenberg n.p.). Peer pressure can not only affect 18 year old college students but younger students as well. Peer pressure may lead to the selling of alcohol to students younger than 18. 18 year olds could very easily buy alcohol for a younger student (Alcantara 468). Younger peers would have more success with a fake idea for 18 than 21(Alcantara 468). The number of young binge drinkers would increase because of easier access. â€Å"Alcohol is one for the most used and abused drugs among teenagers in the U.S.†(Alcantara). Lowering the drinking age will not prevent binge drinking because people who are of age are prone to binge drinking. College students are not the only drinkers who binge (Evensen 465). Up to 70 percent of excessive drinking episodes happen among those 26 and older, this age is sixShow MoreRelatedWhy Lowering The Drinking Age Is A Good Idea?. Lowering1627 Words   |  7 Pagesthe Drinking Age is a Good Idea? Lowering the drinking age to 18 in the United States has been a source of controversy in recent years. It has been a controversial topic because many people disagree, while many agree with the topic. For example, the people who disagree and are against lowering the drinking age to 18 believe we should not lower the drinking age because 18 year old individuals are not responsible enough to drink alcohol. While, the people who agree we should lower the drinking ageRead MoreDrinking Age Annotated Bibliography Essay969 Words   |  4 PagesChange the Age to Save the Lives The legal drinking age in the United States is the only age that is above 19 years of age. Everywhere else in the world the age is 19 and under and some countries don’t even have a drinking age. The drinking age should be lowered to 18 because it will help all the problems that come with underage drinking. There is a numerous amount of reasons to change the drinking age to 18 and there are also many opposing thoughts on it as well. Three reasons to lower the drinkingRead MoreKeeping the Minimum Legal Drinking Age1283 Words   |  6 Pagesconducting an idea to whether lower the minimum legal drinking age in the United States or not. Many Americans forbid the idea of legalizing the drinking age so that it would be profitable to the businesses. Likewise, there have been many advantages and disadvantages of why should the government allow young adults drink under the age of 21. To prevent this issue, many Americans have provided reasoning that will support the idea of keeping th e minimum legal drinking age where it is now. The governmentRead MoreThe Legal Drinking Age Should Be 18 Essay677 Words   |  3 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;Did you know that in the year 1980 the legal drinking age was only 18? In 1987 there was a law passed that said in order to drink legally and to buy alcohol a person had to be 21. At the age of 18 people are allowed to buy tobacco, vote, get married without parental consent, and even join the armed forces, so why can’t some one who is 18 by alcohol. This is a question I have; I believe that the legal drinking age should be 18. Dr. Ruth Engs, a professor of Applied Heath Sciences atRead More Lowering the Legal Minimum Drinking Age Essay1622 Words   |  7 Pagesunderage drinking has become a major problem, especially on college campuses. But, underage drinking is not purely the root of all accidents related to alcohol. The real problem lies within the unsafe underage drinking habits amongst youth. There are ways that these alcohol-related accidents can be avoided. Several organizations have been created that are targeting a change in the legal drinking age laws. One key way to lower the risk of unsafe drinking is to lower the minimum legal drinking age fromRead More The Drinking Age Should NOT Be Lowered Essay1006 Words   |  5 Pagesminimum legal drinking age. Choose Responsibility, a group founded by John McCardell, proposes that upon completion of a 40 hour course to educate young people about alcohol, 18, 19, and 20 year old people should be licensed to drink. The Amethyst Initiative, part of Choose Responsibility, is a petition to Congress to rethink the minimum legal drinking age. Several college leaders have signed this petition in the belief that lowering the minimum legal drinking age will reduce binge drinking on collegeRead MoreIs it Right to Lower the Drinking Age?1070 Words   |  4 Pagesbeen an underlying issue. My question is, â€Å"Why should we lower the legal drinking ag e†? Current proposals to lower the minimum legal drinking age to 18 would have some benefits like increasing revenue for bars and liquor stores. However the risks surpass the benefits. Many people think that if you’re 18 you’re portrayed as an adult, you’re old enough to serve your country, vote, and make your own decisions. In some cases this could be true, but lowering the drinking age would be way too risky for themselvesRead MoreEssay on Stakeholder Analyses for Us Drinking Age986 Words   |  4 Pagesthe United States already know, the national minimum age for purchasing alcohol is twenty-one. However, prior to the National Minimum Drinking Age Act of 1984, some states lowered the drinking age below 21 (mainly as a result of the lowered voting age). The Drinking Age Act was put into place as a result of a correlation between young drinking and motor vehicle fatalities. Under the provisions of the Act, any states with a minimum drinking age below 21 a re subject to a 10% cut in highway fundingRead MoreThe Minimum Drinking Age Act1211 Words   |  5 Pages Some people find it hard to understand that at the age of eighteen you can fight and die for your country, but you cannot legally drink or purchase alcoholic beverages. Others find it hard to believe that there are people who want people under the age of twenty-one drinking. The important question is: should the drinking age be lowered to eighteen instead of remaining at twenty-one? The legal drinking age is the age at which a person can consume or purchase alcohol. These laws cover a wide rangeRead MoreMandatory Legal Drinking Age Should Be Banned982 Words   |  4 Pagesaround 12,000 years. The MLDA didn’t always used to be set at 21. In the late 60s states began to lower their MLDA, although this resulted in many deaths alcohol related. President Reagan signed off a law saying that the MLDA (Minimum legal drinking age) must be at 21. This was proven to be safer and reduced number of alcohol related deaths. There are many debates that argue whether or not we should lower our MLDA in the US. The MLDA should stay at 21. There are many reasons supporting this such as

Wednesday, May 6, 2020

Budgeting Example

Essays on Budgeting Admission/Application Essay Budgeting Part I Type of Budget The type of budget presented by St. Paul Family Learning Center, Minnesota is a flexible budget that represents different working figures depended on the number of students that the school is contemplating to work with during the anticipated learning period. The fact that the budget explores various levels of operation in deliberating the amount of expenditure to be incurred under the period in consideration is the representation of the flexibility exhibited in the figures. A flexible budget is adjustable to a number of operation levels in order to make it representational of the actual operation level (Edwards Hermanson and Invacevich, 2007). Reimbursements and Expenditure From the budgeted figures, each student will have revenue apportioned at USD 5996 at the 60-operation student level, which attracts expenses at USD 6963 for the same level. This implies that at this level, there will be no reimbursement USD (5996-6963= -967) but fees payable totaling to USD 967 per student. At the 100 students-operation level, revenues per student totals to USD 5830 and expenditure totaling to USD 5061 which gives reimbursements of USD (5830-5061=769). On the final level of operation for 120 students, revenues per student amount to USD 5667 while expenditure per student amounts to USD 4804 giving reimbursements of USD (5667-4804=863). Highest Expense Categories Among the highest expense categories across the operation levels are development and recurrent elements of the school’s operation. For instance, the building lease attracts a fixed expense of over USD 102,000 while salaries account for USD 218,331; 180,630 and 180,623 for student operation levels of 120, 100 and 60 respectively. This illustrates the implication of higher operation levels on the actual expenses, while also gives an account of the revenue generating capacity of a higher level of operation. Expenses Nearly all the expense categories appear logical for inclusion in a school budget. However, there are some scrutiny issues that can raise issues on their validity. Some of the expenses included in the budget are seemingly not necessary such as field trips for students which for instance stand at USD 2640 at the 60 students-operating level, whose correction ought to give a lower figure at USD 2400 at USD 40 per student. The difference of in this figure is not justifiable which raises questions on the necessity of the entire expenditure. Viability and Break Even Analysis Apparently, operations at the current budget for the 60 students-operation level are not viable and needs consideration and readjustment. The break even analysis would be achieved if the school management can fix its expenditure at the exact revenue level. This implies that the operations are streamlined for expenditure projections not to exceed, neither less than the available revenue. This implies that the expenditure for all the operation levels are fixed at USD 395,715; 583,000 and 680,063 for 60, 100 and 120 students operating levels respectively. Benefits of the Budget The budget enables the management to control operations within the limits that the revenues can support as well as offer operation guidelines. Budget making involves various departments which also act in coordination of activities in an organization. Uses of the Budget The budget is used as the financial guide in departmental involvement with expenditure items. It is therefore used in the management engagement with financial aspect and sustainability of the organization. Part II Variance Analysis: Advantages and Disadvantages Advantages i) Detection of favorable and unfavorable operation activities assists in control. ii) Assist in determination of flexibility limits for costs. iii) Assists in setting of internal control standards at the departmental level in terms of finance. iv) Variance analysis assists in achieving congruence of goals thereby reducing suboptimality. Disadvantages i) Variance analysis depends on the setting of standards which could be incorrect. ii) Standard setting affects employees’ performance if the implementation is not accurately done iii) Temporal element means that the set standards are faced with obsolescence iv) It is a time consuming activity and usually complicated (Brown, 1991). Complementary and Alternative Performance Measures An important modification of the intentions of variance analysis is the scorecard approach which targets different departments in terms of performance. The balanced scorecard approach formulates performance standards from which performance can be evaluated (Walter, 2011). In light of this operation, the mechanism of the variance analysis is maximized and extended to other departments and applications. References Brown, G. (1991) Cost and management accounting I. Lonodn, UK: ACCA Edwards, J. D., Hermanson, R. H. Invacevich, S. D. (2007) â€Å"Accounting Principles: A Business Perspective. First Global Text Edition, Volume 2 Managerial Accounting, 108-113, 128-134, 165-169 and 181-183.† Retrieved from: Walter, L. M. (2011) â€Å"Principles of Accounting: A Complete Online Text, Chapters 21 and 22,† Retrieved from

Tuesday, May 5, 2020

My Awakening free essay sample

Edna Pontellier, the free-spirited, yet bogged-down main character of Kate Chopin’s The Awakening, is like me in many respects. Her marriage, an eternally binding agreement, is much like my relationship with my father, who gave me life and lovingly reared me alongside my mother. Mrs. Pontellier and I both feel restricted, like our independence and our passions have been diluted and nearly taken from us, and in response to our respective â€Å"awakenings† we became nearly detrimentally free. Her story helped me notice at just the right time the consequences of my individualism, and I pulled back in order to salvage my relationship with my father. At a very young age, my dad conversed with me about current issues, politics, and religion, partly because he had so few people with whom to have these mature conversations. I was most interested in religion. It sparked my imagination, and I would spend time reading and philosophizing even apart from my father. We will write a custom essay sample on My Awakening or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page At one point, I confidently described myself as he described himself: a conservative Christian. However, when I went to high school, I was exposed to a multitude of different beliefs via science classes, literature, and classmates, and that absolute security started to shake. I was swimming in a sea of freedom and diversity, and it was such a beautiful thing! This sea beckoned me, as the literal sea did to Edna in The Awakening. She was exposed to new lovers; I was exposed to new ways of thinking, from Buddhism to Mormonism. I kept myself open to everything. All this time, however, my father continued to tell me about how evil anyone who wasn’t a â€Å"true Christian† was, so I couldn’t bring myself to tell him of my spiritual journey. Still, I grew frustrated, openly calling him close-minded and hateful. He appeared to become depressed and lonely. His words struck me deep down in my still insecure soul: â€Å"When did I lose you? Where did my daughter go?† This was the time I began reading The Awakening. Edna’s story made me realize my once healthy bond with my dad was gasping for air in my beautiful, vast sea of freedom, just like she did. But what was I supposed to do? I couldn’t completely abandon my spirituality. I was already awake in this beautiful world; was I supposed to close my eyes? According to Kate Chopin, individualism and cold solitude go hand in hand, and I have found this to be partially true. However, one thing I have discovered on my independent spiritual journey is, ironically, the importance of familial love. I don’t want to live in a depraved, lonely home; I don’t want to drown in the sea of solitary emptiness Edna was killed in; I want to give and receive love in any and every form. I have settled, therefore, on listening to my father’s rants, giving him the highest respect and love, in hopes that I can mend our rickety relationship. That way, I can harvest the benefits of individualism as well, alone, but not lonely. Mrs. Pontellier’s awakening and subsequent death by drowning taught me a very important lesson about the consequences of individuality and played an important role in my own â€Å"awakening†. It helped me discover that love presides over individual spirituality, especially when independence forcibly drives one into loneliness. Still, perhaps unlike Chopin may have expected, I am able to continue my growth as a person independent of my father.