Jazz and Music free essay sample

I have read I spend half of my life reading books. The book I read last was The Hunger Games. (Gary Ross, Suzanne Collins) Lets a sic-if story. It really helps to learn to use your imagination. The whole book is action-packed and gripping which keeps you interested till the end and even after. I love the carters, they are true to life. It is easy to Identify with their Joys and sorrows. Catkins, PETA and the little Rue are my favorite. I think we can learn from them, how they live their lives. Its a good book for today teenagers. For example, Catkins is a really helpful character, It was illegal to hunt anything Is the forest, despite she went to hunt, because her family was suffering. She could be died. It was a very brave action. I dont know how many young people would do the same to protect their familys. We will write a custom essay sample on Jazz and Music or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This is Just one, but their are a lots of social and moral messages In the book. Reading this one can open up your mind and even help you to think in a different way. What would you do if you were be in those situations. So this book is really for me, because I like thinking, and find the answers.I really Like this book, It s very Individual . A film I have seen I have got a lots of favorite films. The last I saw Is my new favorite now. The Hunger Games, which was written by S. C and directed by G. R. This film has an action- packed , gripping plot, which keeps you interested till the end and even after. The characters are true to life and they are carefully developed. Their relationships emotions and values get depth as the plot unfolds. They evoke great empathy and it is easy to identify with their Joys and sorrows. My favorites are Catkins, PETA and the little Rue. UT all of the actors and actresses are playing their parts with mastery and gusto. I think the film has a strong cast and the supporting roles are also superbly played. . It hasnt goat simple story line as lots of films. I love the photography and both the exterior and interior shots. Either the scenery and the setting are very impressive and the visual effects are convincing. These things make all the scenes completely life-like. In a film for me the soundtrack is important, the music creates a sense of atmosphere, its Improving the film. Bolsters the drama. Here I missing this.Despite, Hunger Games is thought-provoking and has a significant social and moral message. So this is for me because I like thinking and mind answers for my own questions;) It Is a must-see movie which will withstand the test of the time. My favorite style of music Well if I have to choose which style of music is my favorite maybe I would say that is pop, because It is breathable and full of energy. When listen to pop music It makes me remember happy times and I forget the problems of everyday life. It helps me to relax when Im tired, and entertains me when old like to have fun.Now my favorite band Is Fran Palermo. They are not very popular, but I love their Individual music. And as for me, I also enjoy listening to classical music. I playing violin, piano and guitar so its not so far away from me. Classical music is always a complex of found a young and very talented pianist who writes beautiful songs. Hes name is Misaims Maraca and I love him and his story. The music I hate is heavy metal. I find it noisy and dreadful. When I listen to this style of music it presents to my mind pictures of dark days Am.. Jazz.. Like Jazz too, I think that Jazz is a mixture of many different kinds of music, but I consider it a bit complicated So I think each of templates to our hearts and transforms our feelings. It conquers our souls and enriches our minds. Besides, listening to music is the perfect way to spend free time and not to feel bored. You can hardly find a person who doesnt like or need music, who never sings or dances. My favorite musician This is a good question who my favorite musician is. If I have to choose then I would say two, a band and a pianist.I haven got a favorite genre of music so this is why I am in trouble. Fran Palermo is a great band, they have got one singer, Henry and also he writes most of the bands songs. I love his deep voice, and how he is singing. They call their music vagabond Rock Roll. He is good-looking and he has got an unusual and individual hair and clothing style. When I asked my self this: why I like Henrys music? I would say that his music inspires my mind and my soul. In the songs their are a lot of musical instruments like harmonica, violin, tuba, piano, guitars and fantastic accords and rhythm.Henry Gonzalez is a very talented young boy, writing his songs with mastery and gusto. Sadly he is not so popular and first I thought that his nationality is Mexican or Italian, but I surprised because he is Hungarian! So Im sure I will go to his live concert in December. I mentioned a pianist too. He is also a very characteristic person. He writes beautiful songs for piano. His story totally engaged me. In an interview he told how he became popular. He was poor and hadnt got money to learn playing the piano. Hes story has got a happy ending. Now millions of people can watch him on Youth,( me too.. Because of him I started playing the piano again and I begin to like classical music. What do you do to protect the environment? Our planet is changing. We need to help it to change for the better If we want a cleaner and healthier Earth that is true that we have to protect the environment. Im doing my best, what I Just can do to make my environment better. I think the most serious ecological problems of today are : the pollution of air, water and soil , the weather changes, the breaking of the ozone layer, disappearance of many species of animals and plants.But I cannot stop the growing number of cars on roads and highways contribute much to the air pollution But sadly Im not as strong as to stop these destroyer process/ progresses. Because Im Just one person from the Earth. What do I have to do to protect the environment? Well, little but important things. Use the less electricity Just as you can, and turning the lights off, when youre not in the room. Fridge takes a lot of energy to keep cool, so I never leave the fridge door open or put hot things inside. Or when I go shopping I always Check the wash my teeth I turn the tap off to save 5-10 liter water.I sort out the rubbish , and if I can I recycle it, I make decorations sometimes from rubbish. My best friends personality Her name is Steel and I know her since maybe I was ten years old. I think we have got a real and unfeigned, honest friendship. If I tell her a secret or my troubles my happiness she always listens in me and its a good feel that I have somebody who wont tell these things to others and I wont hear them back. So about Sites She is as tall as me, has got brown hair and eyes and pretty face. Her clothing style is totally different from mine, boot not bad Just unusual for me.I can say that she is an artist . She plays the violin as me amends has got a kind of instinct with music. .Now she is studding at a university in Budapest , yes she is a little bit older than me, and now we cant spend as much time as we want but it doesnt matter. In Steel I love the kindness she has, how she loves and helps to her family and people. She is a very hard- working, and good student and doesnt like half-made Jobs. She would never forget y birthday or named and send presents for me, and be the first who celebrates me. I love her sense of humor, she can always make me laugh even if I dont want to.I proud that I know her. My favorite place in my home My favorite place in my house is my my bedroom Cue thats where I spend most of my time in.. When Im home. And the other reason that is my favorite place it is a place I can Just relax and have fun. Its furnished like my style is, and I decorated it. Its full of keepsakes and memories and photos. There is a piano and a guitar in it. Its not my first room, but I live here for ten years. And sometimes I feel myself in a stage hen I am in my room, where I play my music to people or write songs.

The Activity Based Costing Accounting Essay Essay Example

The Activity Based Costing Accounting Essay Essay Example The Activity Based Costing Accounting Essay Essay The Activity Based Costing Accounting Essay Essay 1.0 Introduction Over the old ages, there is barely any invention done in the direction accounting field, all that was done was merely minor betterments. Then Johnson and Kaplan came along and review that direction accounting is outdated. ( Otley 2008 ) The direction accounting during that clip was said to be excessively simple and impractical for determination devising. Thingss were made worst as modern directors tend to disregard the rating of stock list which in fact is closely tied to managerial determinations. ( Character 2001 ) Johnson and Kaplan criticize that the direction accounting system is giving the incorrect signals to directors for implementing the incorrect determination. ( Otley 2008 ) Harmonizing to Kaplan s 1984 paper Yesterday s accounting undermines production , it puts the incrimination on traditional cost accounting at the same clip brings up a new methodological analysis to replace the defects of traditional system which is known as Activity-based costing ( ABC ) . ( Geri A ; Ronen 2005 ) 2.0 Activity-based costing ( ABC ) 2.1 Introduction of ABC Introduction of ABC system can work out the issues caused by traditional bing accounting and it is proven that ABC provides better information in many countries particularly for budgeting and planning. It besides enhances strength in strategic decision-making and brings betterment in other concern countries. ( Mansor et al. 2012 ) . Besides, activity-based costing ( ABC ) was developed to work out the job with excess capablenesss because it includes direct task-resource costs every bit good as the allocated activity Centre costs. ( Stelling et al. 2010 ) Needy et Al. ( 2003 ) suggests that the stairss to implement procedure of ABC system are cost system rating, ABC design, ABC execution and system rating and proof. ( Ezzamel et al. 1990 ) ABC procedure should be a procedure of relentless and uninterrupted betterment alternatively of one-off event because it demands a basic head displacement by the direction. ( pg 173, Hughes 2005 ) . Activity-based costing has to travel through several stairss which are first placing the cost centers/activities to familiar all the activities to bring forth a merchandise. ( Ben 2002 ) Next will be taking the cost drivers used to execute activities. ( Simpson A ; Park 2005 ) Third, calculate a cost rate per cost driver unit or dealing and in conclusion define activity drivers for each activity and happen activity cost-driver rate. ( Ben 2002 ) 2.2 Debate on ABC system ABC is said to be a great system to be implemented. In fact, its system is said to be a redress for the restrictions of the traditional costing system. ( Mishra A ; Vaysman 2001 ) The system has legion benefic such as provides accurate bing appraisal, able to capture non-linearities in the production processes, assisting to integrate capacity-management and better the profitableness analysis of clients and providers. ( Mishra A ; Vaysman 2001 ) Taking all that into consideration, ABC system has truly played a good function particularly covering with high discrepancy of managerial private information. Though ABC is said to be a good system to be implemented in an organisation, the system itself is non perfect. This can be explain by giving excessively accurate informations to the direction may do issue as there is a hazard that these directors may used those information for their ownself involvement instead than for the stockholders. ( Mishra A ; Vaysman 2001 ) This is someway like the bureau theory. Besides that, it is besides of import to observe that ABC is less likely to be compatible in industries where managerial cognition, accomplishment, and attempt are non easy quantifiable. ( Mishra A ; Vaysman 2001 ) A considerable sum of expertness is besides needed for the successful execution of this system such as package development and high-technology manufacturing.A Furthermore, there are many houses who interested in implementing ABM system after comptrollers and operating directors had exposed to them. Even for little startup companies start developing ABC as PC-based patterning tool until today. ( Mansor et al. 2012 ) However, harmonizing to the recent article by Ness and Cucuzza [ 1995 ] , Player and Keys [ 1995 ] , Pattison and Arendt [ 1994 ] , many houses tried and failed utilizing the ABC system. It is said that the usual ground for such failure is due to their hapless execution procedure which is most likely caused by the deficiency of understanding of what ABC is, how it should be deployed and that the package was non IT integrated ( Sharman, 2003 ) . 3.0 Activity-based Budgeting ( ABB ) 3.1 Introduction of ABB Activity Based Budgeting ( ABB ) is a system that is utile in pull offing shared service sections by supplying deeper penetrations to their capacity use and resource allotment than a traditional budgeting system. ( Moustafa, 2005 ) It acts as a portion of activity based direction, being a budgeting methodological analysis to find forecasted costs of activities required for the production. The use of activity based costing in the budgeting procedure enables the directors to transform fixed costs into variable costs and to believe about the costs more objectively ( pg 114, Cooper and Kaplan, 1998 ) . Furthermore, ABB tends to disregard activities that do non make value. From this, we can see that ABB is a good cost planning commanding instrument every bit good as a supporter for cost efficiency. 3.2 Discussion on ABB Activity based budgeting is more accurate in analysing costs and ease the profitableness possibilities. ( Sharman 1996 ) This is because through the execution of this system, information sing production procedure betterment, pricing and client profitableness analyses can be gained. ( Sharman 1996 ) Furthermore, as the budgetary procedure gets worst in the gambling facet, ABB is said to be able to assist to counter this issue. The engagement of existent employees will besides be higher with the execution of ABB. To co-operate good with ABB system, house s internal value opportunity have to be concerned to derive existent strategic competitory advantage. ( Portal 1993 ) The cardinal rule for value in the house must be support of value to the concluding client in every activity performed inside the house. For that construct to be operationally realizable, an ABC process-based attack demands to be developed ( Cook et al. 2000 ) 3.3 Development of ABB Other authors ( Navistar and McKinny 1999 ; Tinkler and Dube 2002 ) suggested that ABB could be developed from ABC system by turning the ABC push system procedure into a back computation method in what may be called pull system . First it starts with making the basic ABC system which begins with the analysis of all occupations into their elaborate activities. ( Bengku, 2010 ) Next would be finding activity drivers, available capacity of each driver, rates of ingestion for each, and calculating the drivers cost rates based on cost records. Then, the pull system is introduced through the anticipation of the concluding end product of the activity. ( Bengku, 2010 ) Using ingestion rates, the estimated demand on the available capacity will be calculated. The consequence of this would be the prognostic theoretical account of ABB, which will uncover the degree of capacity use. 4.0 Activity-based Management ( ABM ) 4.1 Introduction of ABM ABM enables the organisation ( Kaplan A ; Cooper 1998 ) to carry through its results with fewer demands on organisational resources. As defined by CAM-I ( Consortium for Advanced Manufacturing-International, ABM is a system whereby it concentrates on the managerial facet of activities as a key to unlock the potency of the company to increase client value which will so better the profitableness of the company. There stand foring a displacement from a purely fiscal position to a wholesystem position due to increase in users of ABM system. Furthermore, it regains over the traditional cost accounting system by including both fiscal and non-financial informations in its coverage. ( Gupta A ; Galloway 2003 ) 4.2 Operational A ; Strategic ABM ABM works to heighten efficiency, lower costs and plus use. It can increase the capacity of resources by cut downing machine downtime, bettering or extinguishing wholly defective activities and procedures and increasing the efficiency of the organisation s resources. ( Pete, n.d ) Furthermore, it explores assorted ways a company can make and prolong a competitory advantage in the market place. ABM attempts to change the demand for activities to increase profitableness, encompasses determinations about merchandise design and development where the biggest chance for cost decrease exists, improves relationships with providers and clients. ( Pete, n.d ) 4.3 Debate on ABM Merely like ABC, ABM is said to be a great system to be implemented. The benefits from operational ABM can be measured by decreased costs, higher grosss through better resource use and cost turning away. ( Stefan n.d. ) Besides that, ABM system helps in prioritising quality betterment undertakings by bettering the truth of cost informations. They can supply information to assist measure capacity determinations by identify constrictions caused by inefficient equipment. ( Gupta A ; Galloway 2003 ) However, ABM fundamentally portions the same restriction as ABC system. Harmonizing to the other research workers ( Bescos et al. 2002 ; Cohen et al. 2005, Askarany and Yazdifar 2007 ) , the chief grounds for rejecting the execution procedure of ABC/ABM might be satisfaction with the bing traditional cost systems, deficiency of direction support and involvement, execution procedure associated with high costs and ingestion of clip and resources. 4.4 Development of ABM Fabrication has incurred some drastic alterations during the last 20 old ages, for case net incomes have shrunk and overhead has risen dramatically. ( Gupta A ; Galloway 2003 ) Due to such major alterations, directors are supposed to happen out why is there an addition in efficiencies but non in profitableness and fight. This is where ABM is implemented to help in this issue. There is a displacement from ABC to ABM has been supplemented by the widening of ABC/M application to different types of concern, to different functional specialisations within concern and to the complementarities of ABC/M to other new high-profile direction and accounting techniques ( pg 504, Bjornenak A ; Falconer 2002 ) . 5.0 Impact of the new thoughts on both companies and advisers 5.1 Xu Ji Electric Co. Ltd Xu Ji Electric Co. Ltd is a big private limited fabricating company in China ( Fei A ; Yu 2011 ) Xu Ji implemented ABC to one of its chief production divisions as the first test and so extends the usage of ABC in one of its subordinates and gross revenues maps. The execution of ABC solved issue of inaccuracy in traditional costing system. It is able to follow direct labor costs straight to merchandise every bit good as to apportion fabrication operating expenses on the footing of up-to-date direct labor hours. ( Fei A ; Yu 2011. ) There are rapid alterations in internal direction construction causes some activity cost drivers to be ignored. ( Geri A ; Ronen, 2005 ) Although there is some issues incurred while implementing ABC system such as compatibility of information system and misunderstanding of ABC constructs by IT coders, nevertheless it is solved and execution was successful. Overall, ABC has gained a positive feedback to obtain some accurate merchandise cost information compared to traditional system. ( Geri A ; Ronen, 2005 ) It besides helps the director to hold better apprehension in gross revenues activities and to hold a valid control over gross revenues disbursals and gross revenues companies. 5.2 Surveies in Australia s overall houses The survey is conduct by 17 Australian companies listed by ABC Learning Centers Ltd ( Australia 30/06/2006 Annual Report ) which already practising ABC system. It tells us how the impact of ABC affects the overall houses public presentation in Australia. Survey is carried out by giving out questionnaires, by phone and mail. We got the blessing for questioning participants with several inquiries. It seemed that the execution of ABC has convey a positive consequences to the houses with the aid of take downing production cost by happening out major costs for each of the merchandises every bit good as lowers down clients cost. ( Zaman 2009 ) Furthermore, it helps in increasing efficiencies and effectivity in managerial determination doing which will take to an addition in house s gross and public presentation 5.3 Transportation service: A Shared Service Department This is a subordinate of a big governmental authorization in Egypt. In Egypt, a service such as the transit service is regarded as portion of a production line for contracts in the building field. This analysis is carried out by questioning employees with a series of treatment as good. Here, it is concluded that ABB system can be implemented in traditionally managed environment and that this is good to the company itself. The company found that ABB is utile in cost trailing being able to observe cost of the service unit from each activity. ( Moustafa 2005 ) The merchandise transit service procedure can be traced excessively with ABB. It is able possible for them to place topographic points which capacity non to the full utilized in service sections with the assistance of ABB. ( Moustafa 2005 ) With that, it is able to set up nonsubjective control and public presentation rating measurings in the country of service section s activities. But, it must be noted that there will be some troubles while implementing ABB system. For case, there is an issue refering the scrutiny of cost information at manus. ( Navistar A ; McKinney, 1999 ) So, for the initiating phase of ABB, there is a demand of utilizing expensive resources to construct the ABB database to function as the foundation of this system. ( Cokins 2003 ) Furthermore, another restriction identified is the common one is puting steps for human labors based activity. It is ever difficult to make up ones mind which step to utilize because of flexibleness that characterizes human capacity. 6.0 Decision As stated earlier, Johnson and Kaplan believe that direction accounting is no longer a utile conceptual class for forming research activity. ( Otley 2007 ) Therefore, ABC, ABB and ABM are introduced and developed to get the better of restriction of traditional costing system. With mention to the unfavorable judgments of Johnson and Kaplan, traditional costing system tends to disregard merchandising and distribution cost and merely concentrate on fabrication cost. Therefore, development of the three systems such as ABC, ABB and ABM can work out the issue by including both fabrication and non-manufacturing cost in the computation. Furthermore, activities based on labour hours or cost has become undistinguished because of its flexibleness on which step to utilize. Through ABC system, the costing system is improved to supply better consequences cause of the assorted drivers based on different activities.A Furthermore, to make bing under the cover rate is unjust if all cost is charged utilizing the same rate since different merchandises have different ingestion of resources. With the activity based systems, bing is carried out based on resource ingestion which is said to be a fairer method. Last, since after ABC system is implemented, it is now become utile in determinations doing instead that merely serves the demands of fiscal coverage. As mentioned above, it is clear that ABC, ABB and ABM bring positive impacts by bettering managerial determination in their several Fieldss. ( 2317 words )

An Article Critique on Poverty and Culture of Daily Life Essay - 2

An Article Critique on Poverty and Culture of Daily Life - Essay Example This study declares that two explicit examples of the culture of daily life were explained from the experiences of jajmani, allegedly a traditional that supports division of labor in India through landowner and tenant relationships; and that of sharecropping and tenancy relations noted from the residents of Palanpur, described as located in the Moradabad district of Uttar Pradesh. The relationships noted and observed herewith evidently manifested ruling and acceding relationships, where, as the author disclosed exemplify continued cooperation and conflict which supports and sustains their respective needs. Likewise, Kumar differentiated between everyday needs versus non-everyday needs as a crucial factor in explaining the culture of daily life. In addition, the author also presented three distinct cases or scenarios where some innovative poor individuals were able to get out of poverty and have enabled them to successfully improve their social standing and be focused on other pursuit s, instead of being immersed in the culture of daily life. As the paper highlights culture was evidently presented as a crucial and contributory factor to poverty and development; the culture of daily life enables people who had been oriented and born into this social and cultural structure continue to support and sustain both cooperative and conflicting scenarios; the elements or values of culture of daily life were deemed to be incompatible and not homogeneous in nature; but rather, a more contradictory and diverse conglomeration of cultural norms, values, traditions that get to be refined through daily activities; and   the culture of daily life was described as accommodative and lending in nature to the status quo; as such any distinct or separate experience that tends to be unconventional or untraditional does not disrupt its very nature and continue to persist for a long time through the future. Critique the Author’s Argument The author’s argument was actually logically sound and objective; as well as fair and balanced since at the onset, various theoretical and conceptual frameworks on the subject were provided to establish an in-depth overview and understanding of the nature of culture and the culture of daily life, as required. The review of related literature aptly supported the given arguments and the author also presented other researches and studies that provided counter arguments to those that were previously premised.