Saturday, August 31, 2019

Comparison Between War Poetry & Macbeth

Owen’s opinion of conflict is similar to the opinions shown in Macbeth because they both exhibit the brutality of war. Owen does this when he says ‘the blood, Come gargling from the froth-corrupted lungs, Obscene as cancer, bitter as the cud. ’ Shakespeare also mentions this when he says of Macbeth,’ with his brandish'd steel, Which smoked with bloody execution,’ The bloodshed causes regret in all three pieces of work. Shakespeare shows this of Macbeth where he says, ‘I gin to be aweary of the sun, And wish the estate o' the world were now undone. The regret within this statement is clearly shown because nobody would want to move back into time unless they wanted to change something for the better. Owen demonstrates this where he says, ‘incurable sores on innocent tongues, My friend, you would not tell with such high zest, To children ardent for some desperate glory,’ the words ‘innocent’ and ‘children’ in terlink to show how that he regrets his leading of men into war. Furthermore, Hardy’s soldier hesitates when he says, ‘shot him dead because—Because’ because he is trying to reason his committing of murder.Similarly to Hardy and Owen, Shakespeare makes war seem a corrupting force both physically and mentally. War turned the Macbeth who was praised by the King, into a Macbeth who was killing people regardless of who they were and also a Macbeth who was disgraced and humiliated in the latter end of his life and after he died. Owen also faced this corrupting force through war, because he says, ‘In all my dreams, before my helpless sight, He plunges at me, guttering, choking, drowning. ’ This shows how terrible nightmares and flashbacks are caused by participation in war.A much more unsophisticated version of this corruption can be seen in The Man He Killed because the ‘soldier’ killed a person who had never wronged him in any way and had he had met him outside of war, he would have ‘treat, if met where any bar is, Or help to half a crown. ’ As well as the many similarities, contrasts are also present. Shakespeare depicts Macbeth opinion of war as honourable. Unlike Shakespeare, the war poets describe war as, unnatural and horrific. There also changes of opinions of war. Macbeth’s opinion of war stays the same throughout. However, Owen and Hardy show how war corrupts mind, body and soul.

Friday, August 30, 2019

AOS: Belonging Essay

Experience †¢Our life experiences teach us that when you stop trying to belong you realize that you have always belonged. †¢We search for a place to belong, not realizing that it is our perceptions and attitudes and not the place that allow us to belong. Notions of identity (Ideas) When your cultural identity is marginalized you can feel displaced and dislocated, and believe that you don’t belong to your culture or the dominant culture. †¢Our search for who we are is fueled by a need to find a place in the world where we belong. Relationships †¢The need to belong to a group of community shapes our behavior, attitudes and actions. †¢An individual has the potential to damage relationships and ensure that others do not belong. †¢When humanity experiences a strong (spiritual) connection to a place the notion of belonging is strength – ENED and ENRICHED. †¢When our relationship with a place is shaped by a narrow and biased view of the world, our notion of belonging can be questionable. Acceptance †¢The basic human need to be accepted and belong can cloud our judgments and direct our actions. Understanding †¢When we begin to understand the forces that drive us to belong we develop empathy for others and personal insight. Essay Introduction Belonging is about connections made with people, places, groups, communities and the larger world. A sense of belong is a fundamental need. As Kofi Annan says, â€Å" We may have different religions, different languages, different colored skin, but we all belong to one human race†. The oxford dictionary defines the word belong as be a member, fit in a specified environment, not be out of place.’ The need to ‘fit in’, to belong with others is common to all humanity, crossing all geographical and cultural boundaries. The need to ‘fit in’ to belong with others is common to all humanity crossing all geographical and cultural boundaries. Perceptions of belonging are shaped within personal, cultural, historical and social contexts. ‘The Fringe Dwellers’ directed by Bruce Beresford deals with an indigenous Australian family whose struggles for acceptance and identities are portrayed through its main characters. Bruce Beresford has used film techniques†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ to show the different aspects of belonging. These characters are depicted as people striving to attain an identity, but the barriers to their acceptance are quite strong. The different aspects of belonging/ not belonging presented in the text are place/land, Topic sentence – about place and land and sense of belonging, Land/Place/Home is an important part, the members of Comeaway family belong to each other and stick together in their extended family in WA. They live in a dilapidated house on the out skit of town. Mrs comeaway is the centre or the family. Trilby has great ambition and plans and wants to move into the council house. The thinks that if she moves into the new house she will be able to like any other white person. The family feels a sesnse of belonging to that place after they moved out to their new home. Trilby says, it’s all new’’. ’A kitchen, an electric stove and running water!† She feels a sense of belonging to that place and does not want her relatives to stay there. The close connection to a place is significant to every individual. Having a home, feeing secure and comfortable is vital. Tribly feels out of place due to her great ambitions and goes away in the end searching for a place of her dreams – to the city to get her great white Australian dream materialized. Some of the shots are extreme long shots and some long shots which show the background. The body language of main characters tells a lot more than words. Trilby and Noonah are a searching for a place to belong Skippy’s return to his tribal birth place indicates that he wants to belong where her belonged. The second aspect of belonging is ‘notions of identity/acceptance. An individual’s sense of identity reflects his/her belief or aspirations about where they belong and feel accepted. When our cultural identity is marginalized we feel displaced and we believe that we do not belong to our culture or group. Our search for who we are is fuelled by a need to find a place where we belong. The sharing of common values creates a bond that allows individuals to feel they won’t be misunderstood or rejected. Often the process off searching and finding one’s identity is a difficult process and can change overtime. In Fringe Dwellers, Noonah, Moolies, Bertie, Joe, are all aware of their identity they never question it except for Tribly – Comeaway school girl. Trilby is full of grand hopes and dreams and questions her identity through body language. There is a difference between knowing your sense of identity and searching for your identity. Trilby constantly encourages her family to be independent and live just like the whites. The director showing the close up shot of Trilby’s face in front of the mirror indicate Trilby’s insecurity about her identity. Again the point of view shot of Tribly looking intently at the window (with the scenes of the city) shows. Her dreams and aspirations. This was the route she looks. Forwards to walk on as it is a pathway to get accepted by the wilder community.

Thursday, August 29, 2019

Training & Development Term Paper Example | Topics and Well Written Essays - 2000 words

Training & Development - Term Paper Example It has been observed that â€Å"formal training and most organizational processes mandate that every training program have stated objectives and evaluation† (Carliner, 2002, â€Å"Adapting Design Techniques for Informal Learning†). In the context of Maddox, the training program has to be formalized and the first step will be to form a focus group consisting of representatives from the management, administration, HR department, maintenance department, and operational and functional associates. A comprehensive agenda that covers the vital areas of development/implementation, training guidelines, time-frame, mode of training, etc. will be designed. The training initiatives will be augmented through training brochures, best practices, troubleshooting and there shall also be testing/evaluation, analysis of performance as well as operational effectiveness. The entire process will be supported by information technology (IT) to ensure no communication-gaps exist.2.2. TNA Survey 2.2.1. Explanation of TNAAccording to the observations of the Cabinet Office (1988), training needs are said to arise â€Å"when a learning need cannot be met within the normal day-to-day processes or when meeting a learning need in this way will take too long, involve too high a risk/cost, not result in the required standard of performance, and when training is the most cost-effective way of meeting the need† (â€Å"The Identification of Organizational and Individual Training and Development Needs†).

Wednesday, August 28, 2019

Quantile Hedging Dissertation Example | Topics and Well Written Essays - 8250 words

Quantile Hedging - Dissertation Example As the report dceclares investors, security analysts, investment bankers, portfolio managers, bond-rating agencies, and corporate financial analysts are concerned about the insecurity of the returns on their investments. To minimize the risks of losing in the financial market, hedginga is done by these market traders. Hedging is a method to protect one's investments. Financial derivative instruments made hedging of these risks possible. Hedgers can sell the risks to speculators, or buyers of risks, but only when these risks show some form of stability. According to the report findings when the price of the securities increases, the trader gains profit from the main securities bought, but exhibits loss on the securities that were sold short. On the other hand, when the industry declines, the trader will earn from the short sold securities and lose from the long ones. Thus, hedging also brings risk when the securities appreciate in value. But the possible loss is not as much as when hedging is not done. The classic practice evolved into more sophisticated means as new mathematical tools or models are introduced. All types of hedging techniques generally involve distribution between the actual market value and theoretical value, and aim to gain profits when these values converge. Common types of hedging are applied in insurance, credit risks, foreign exchange and equities. An option is a contract which gives the holder the right to buy or sell stocks or securities either at a given price or a specified period of time but without any o bligation. These assets are called derivatives because their value is derived from another investment's worth. Call options give the holder the right to buy the securities while put options give the holder the right to sell. Option pricing strategies can be traced back in history since about 1877 when a book entitled "The Theory of Options in Stocks and Shares" was written by Charles Castelli. He presented in his book the speculation and hedging aspects of options but there was no significant theoretical base. There were several more dissertations done since then that presented the analytical valuation of options and pricing models (Rubash, n.d., p.3). The modern option pricing models being used now were based on these dissertations done decades ago. These option pricing models common to traders and analysts now are the Bachelier model, Black-Scholes model, Merton model, and the Cox-Ross-Rubinstein model or the Binomial Option Price model. Detailed discussions of

Tuesday, August 27, 2019

Open topic Essay Example | Topics and Well Written Essays - 1000 words

Open topic - Essay Example For Smith, the market will regulate itself through its â€Å"invisible hand† which the government and its regulatory power play no part. In his monumental work â€Å"An Inquiry into the Nature and Causes of the Wealth of Nations† or â€Å"Wealth of Nations† (1776), he argued that individuals pursuing their self-interest are actually good for the larger society. To paraphrase Smith, he contended that â€Å"by directing that industry in such a manner as its produce may be of the greatest value, he intends only his own gain, and he is in this, as in many other cases, led by an  invisible hand  to promote an end which was no part of his intention. Nor is it always the worse for the society that it was not part of it. By pursuing his own interest he frequently promotes that of the society more effectually than when he really intends to promote it. (1776, 364). This idea of Adam Smith’s individual’s pursuit of self-interest to be good for society in general became the driving force of classical capitalist economies. This was however contradicted by John Maynard Keynes. ... These two economists contradicted in a manner that Smith negated the role of government intervention in the economy by solely relying on the market’s â€Å"invisible hand† while Keynes believed that the economy will work at its optimum with the influence and intervention of the government. Analysis While these two economists made two contradicting explanation and suggestion on how economies should work, they are however both correct. For Smith, while it may sound as an oversimplified generalization that the economy is ruled by â€Å"market forces’ invisible hand†, this truth however cannot be denied. We just cannot break the law of market forces that rules the economy. Our own pursuit for our individual success has also been generally good for society for we can contribute more when we are individually productive. For Keynes, his economic precepts has never been truer today with governments intervening in the recent 2009 Financial Crisis to bail out compan ies to save jobs and the economy in general from depression. Contradictory ideas but both are true and only different on its implication on the market and the economy in general. Smith may have explained the harsh reality about the dynamics of the capitalist economy and accepted the fact if individual’s are left on their own, we will be always be driven by our selfish motive. According to Smith, self-interest is not necessarily evil as he contends that our pursuit for self-interest will actually make the economy work efficiently and will be good in the long run. Keynes however made an assertion that this is in fact â€Å"disastrous if we attempt to apply it to the facts of experience† and attempted to temper the selfish and disastrous

Monday, August 26, 2019

Importance of Maps to GIScience Essay Example | Topics and Well Written Essays - 1500 words

Importance of Maps to GIScience - Essay Example Goodchild  introduced the term  GIScience  in the year 1992 to describe the basics of  GIS  technology.  Ã‚  These discussions dealt with the scope of a new branch of  GIS  and the obstacles in the way of its application of the technology.  GIS  is defined as the Science dealing with the interpretation and management of spatial information in scientific context, including associated technology, and implications of these for Commerce, Social life and the environment.  Ã‚  Ã‚  Information Analysis and interpretation of Data and transforming these into visual representations constitute among other things the Information Management function. Hardware and software that facilitate this process come under the category of associated methodology. Geographical Information and the GI system have tremendous applications to commerce and environment and naturally they will impact the society as a consequence.  GIS  now facilitates production of all kinds of Maps which ser ve as stimulants to visualized thinking. GI System therefore admirably fits in as Research on GI Science. Experts addressed the problem of developing visualization methods and techniques to present GI data interpret and synthesize them and explore them further, (MacEachren, 1995). This goes on further to assess the impact of these on the efficiency of problem solving. They further described the processes by which maps and graphics could be generated and the Computations systems to back these operations. The inter-connections between maps and  GIScience  and its associated steps in the process and the possible outputs also engaged many research works. Maps have the power to visually represent data, synthesize these and then explore the world. This is possible because of the ability to take selected data from the complex maze of facts and make visual presentation. The Discipline of Cartography has evolved a wide range of design guidelines which help in creating a map that best rep resents the desired results in terms of spatial patterns and inter-relationships. The traditional maps have helped in their own way in the above functions of map making. Yet, the advances made by  GIS  have revolutionized the way spatial information is synthesized, analyzed and explored. The numerous maps that needed to be made in the past for presenting different aspects of data pertaining to the same spatial area can now be overlaid on the same spatial outlay and interpreted. The paper will also study the advances made in the versatility of the map making process today, after the development of the Internet and the World Wide Web. Also, while recognizing the traditional role of maps in representation of data it must be pointed out that the maps should go further to be flexible and  Ã‚  facilitate exploration of the data underlying the maps. Therefore, in view of their ability to visualize the data and stimulate thinking about the  geo-spatial  patterns, maps are extensiv ely used in the GI Science process. The field of operation for these maps is Geo-visualization. It is a loosely defined domain and it addresses the presentation, analysis and synthesis of geographical information in combination with other disciplines including Cartography. Scientific visualization, image analysis, information visualization and analysis of exploratory data are the other disciplines contributing to the advancement. 1.1 Developments of Maps With reference to the design of maps, self-made professional maps, particularly Paper Made Topographic Maps are the work of professionals and are very practical under various conditions. Such maps will still be continued to be produced in the future, even though the demand from the users is already exerting pressure on large Map Maker organizations to adopt a different modern outlook towards the market. There

Sunday, August 25, 2019

Costa Coffee and the Coffee Industry in the UK Assignment

Costa Coffee and the Coffee Industry in the UK - Assignment Example The coffee industry in the UK is going through a period of growth and change. While Starbucks is one of the most familiar names in the industry, it is not the biggest or the most successful because Costa Coffee performs better. On a global scale, coffee remains the most popular beverage with approximately two billion cups consumed daily. The U.K alone consumes around 70 million cups of coffee daily (British Coffee Association, 2015). In comparison with several other European nations, the United Kingdom still stands out as one of the few countries that have favored instant coffee at the expense of other fresh coffee beans or fresh ground coffee considered of better quality. Even though consumers remain devoted to their preferred brands, the most important thing is the taste and quality of the instant coffee. Placing premiums on coffees brands is currently motivating instant coffee customers to consider the quality of taste as their preference before buying. In the year 2014, the intro duction of private labels for premium coffee had a positive influence on the status of micro-ground coffee, with customers of low-priced options switching to this brand due to its improved quality (Ukers, 2012). Costa Coffee has taken over the UK coffee industry, and with their unchanging traditional method of roasting their coffee beans slowly, the Bruno & Sergio brothers have served their customers with authentic blends of six Arabica beans to one Robusta in more than five hundred coffee shops globally.

Saturday, August 24, 2019

New york landmarks Essay Example | Topics and Well Written Essays - 500 words

New york landmarks - Essay Example Accordingly, it stood as the tallest building in the world for more than forty years. It was replaced by the World Trade Center as the tallest building in City of New York but regained this important position following the horrendous destruction of the World Trade Center in the infamous attacks of September 11, 2001. The Statue of Liberty is a pure copper monument which stands overlooking Manhattan on the Island of Liberty. It is officially entitled Liberty Enlightening the World and was a monument donated to the City of New York by the French government on the 100 year anniversary of the US Declaration of Independence. What is significant about the Statue of Liberty is that it is a beacon of hope and signifies the important role that liberty played in the development of the United States of America. Liberty Island is an important transit point for migrants and travelers who arrive by ship. Accordingly, this monument has come to signify the United States to millions of people account the world. Madison Square Garden is an iconic sports stadium found in Midtown Manhattan. It was built more than one hundred years ago and is home to the New York Nicks, the New York Rangers and a whole host of other events including concerts and conventions. In its present location for more than sixty years, Madison Square Garden presently sits at Pennsylvania Plaza in midtown Manhattan and is representative of the sports entertainment community in New York. The Chrysler Building is an Art Deco landmark – not too dissimilar to the Empire State Building – and was the tallest building in the world until the construction of the Empire State Building in 1931. It is a landmark because of the stylistic interpretation of the designers and can be seen far and wide from the shores of the surrounding boroughs. It represents the Art Deco design par excellence and is viewed as an important landmark on the Manhattan horizon. Finally, the World

Friday, August 23, 2019

Cost Identification Essay Example | Topics and Well Written Essays - 500 words

Cost Identification - Essay Example This is calculated from the direct cost which includes expenses in issues such as revenues, selling and distribution expenses, as well as the cost of development. Others include government revenue on production, as well as shipping costs. These are coined together as the selling and distribution expenses. The costs are engaged directly by the company in the effort of manufacturing the product and distributing it into the market. The company enlists this expense as the central indicator of their path to achievement (Lenovo, 2013). Subsequently, the company experiences yet another set of expenses that is coined under the name of indirect cost. On reference is the expenses that are associated to proceedings that are not unswervingly connected to the production and sales lines. They include an increase in the cost of production due to issue such as inflation, which foresees the increase in the cost of inputs. Others include restrictions on considerations such as environment pollution. Others include the cost incurred on rent, energy, maintenance and internal communication, amongst others. Such costs are accrued in an effort to better quality of the product but are not specific on the product on reference. They may cover all the products in the production line (Lenovo, 2013). Regarding the variable and the fixed cost, various illustrations focusing on these aspects can be fetched from the financial records of the company. Fixed costs include expenses such as rent (property), equipments and units (plant), amongst others. These costs are constantly engaged with minimal variation. The enlisted variable cost include expenses on topics such as wages, upgrade of infrastructure, payment of leases and other utilities necessitated in the process of production. Such costs are set to vary in the course of production (Lenovo, 2013). A further analysis on the financial records posted by the company identifies yet another set of expenses. This includes the value added

How would you evaluate the preformance of a bank using piblished Essay

How would you evaluate the preformance of a bank using piblished accounting data . What other data would you use in this evaluation - Essay Example (Srinivasan, 2009). Financial ratio analysis is considered as one of the most important tools that are being used to evaluate the performance of any bank. It is important to note that the financial ratios for a bank are slightly different as compared to the typical ratio analysis for any manufacturing firm. Due to this basic difference, there are some additional ratios that are being computed for evaluating the basic performance of a bank. These ratios include net profit margin, provision for loan losses, loans to assets, capital adequacy etc which are computed in order to provide a deeper insight into the overall financial performance of any bank. This paper will discuss as to how the performance of a bank is evaluated and what are some of the tools including financial ratio analysis which can be used to effectively evaluate the performance of the bank and the type of data required to make such an analysis. Financial Ratio analysis is one of the leading tools that are being used to evaluate the performance of a bank. These are common sets of financial ratios that are used to compute various financial indicators and by making either trend analysis or industry comparison, the overall performance of the bank can be evaluated. These ratios are: Return on assets is computed by dividing the net income earned by the Bank with its total assets. This is an important ratio because it informs us about the overall efficiency of the bank’s assets i.e. how the total assets of the bank are used by the management in producing the desired results for its shareholders. Return on assets is also considered important ratio because it can be a better judge of the overall efficiency of the bank’s management i.e. if return on assets is low it can indicate that the overall management efficiency in utilizing the assets of the firm is not entirely up to the satisfaction and management shall improve its practices and internal

Thursday, August 22, 2019

Two Variable Inequality Essay Example for Free

Two Variable Inequality Essay This week we are learning about two-variable inequalities as they pertain to algebraic expressions. The inequality can be graphed to show the values included in and excluded from a given range of numbers. Solving for inequalities such as these is a critical skill in many trades which can save or cost a company a lot of time and money. Ozark Furniture Company can obtain at most 3000 board feet of maple lumber for making its classic and modern maple rocking chairs. A classic maple rocker requires 15 board feet of maple, and a modern rocker requires 12 board feet of maple. Write an inequality that limits the possible number of maple rockers of each type that can be made, and graph the inequality in the first quadrant. First I must assign a variable to each type of rocker Ozark Furniture makes. Let c = the number of classic rockers Let m = the number of modern rockers It takes 15 board feet of lumber for each classic rocker so I will use 15c in my equation. Likewise, I will use 12m for the 12 board feet of lumber in the modern rocker. The maximum amount of lumber Ozark can obtain is 3000 board feet. Therefore, my equation will look like this: 15c + 12m ≠¤ 3000 If I call c the independent variable (on the horizontal axis) and m the dependent variable (graphed on the vertical axis) then I can graph the equation using the intercepts. The c-intercept is determined when m = 0: 15c ≠¤ 3000 c ≠¤ 200 The c-intercept is (200,0). The m-intercept is found when c = 0: 12m ≠¤ 3000 m ≠¤ 250 The m-intercept is (0, 250). Since this inequality is â€Å"less than or equal to†, the graphed line will be solid, sloping downward from left to right within the first quadrant of the graph. The shaded section will cover the area from the line towards the origin, stopping at the respective axes. Consider the point (50,100) on my graph. It is well inside the shaded area meaning that Ozark Furniture could easily fill this order for 50 classic and 100 modern rocking chairs. 50(15) + 100(12) = 1920 board feet of lumber leaving 1080 board feet remaining. Now consider the point (150,100) on the graph. It is outside the shaded area which indicates that this order of 150 classic rockers and 100 modern rockers would require more lumber than the company can acquire. 150(15) + 100(12) = 3450 board feet of lumber which is 450 board feet more than they have. Ozark cannot fulfill this order. Consider the point (100, 125) now. This point falls directly on the line on the graph indicating that the company would have just enough lumber to fill this order with none to spare. 100(15) + 125(12) = 3000 board feet of maple. If Ozark receives a faxed order for 175 modern rockers and 125 classic rockers, they would not be able to fulfill the order. When we plot the order on the graph (125, 175) we can clearly see it is well outside the shaded area. 125(15) + 175(12) = 3975 board feet of lumber required. They would need an additional 975 board feet of lumber to complete the order. These scenarios clearly show how important it is to be able to solve an inequality with two variables.

Wednesday, August 21, 2019

Adventure Travel In India Market Study Tourism Essay

Adventure Travel In India Market Study Tourism Essay Adventure sports have seen a tremendous growth is the last six to seven years and the future looks very bright. The government is also doing its bit in order to promote adventure tourism in India. The Indian tourism industry has a lot of myriad players who want to latch on the opportunities that beckon in this field of the industry. But the industry and its players continue to be a house of disorder. This paper looks into the clear and present opportunity that lies ahead of the Indian Tourism Industry in the form of Adventure Travel, and analysis the various aspects that need to be kept in mind as the investors go out in search for the suitable customers to cash in on this multimillion dollar cheque. INTRODUCTION A man cannot discover new oceans unless he has the courage to lose sight of the shore, were the words of the famous French noble laureate Andre Gide and the increasing demand for the adventure sports indicates that people have entered the 21st century with renewed courage to find enjoyment in the thrills of the adventure filled outdoor activities. Thus, it can be seen like leisure tourism, adventure sports is becoming an integral determinant behind the tourism dynamics. As a subject for academic analysis, tourism can be said has reached a stage of relative maturity. A casual review of journals serving the subject area reveals a number that have been in existence for over 25 years (e.g., Tourism Management, Annals of Tourism Research), with the Journal of Travel Research publishing its 45th annual volume in 2007. Similarly, the range of journals reveals the diversity of issues considered (e.g., Tourism Geographies, Tourism Economics, Journal of Sustainable Tourism, and Journal of Travel and Tourism Marketing). With the evident relative lack of research in the area of Adventure Sports Tourism, it would be sensible to turn to research in the area of promoting the various disciplines of adventure sports by integrating it with operations of tourism management. This research will look into the increasing demand for the adventure sports, breaking with the cultural and geographical conformism of conventional holidays and trips, and will analyse the potential for it to tap effectively. OBJECTIVE Research in the field of sports tourism has burgeoned over the last decade. In a study conducted by a renowned publication, unsurprisingly, the most studied activity was major event sports tourism like Olympics, World Cups, etc.(40% of articles), with outdoor and adventure sports tourism (29%) and skiing and winter sports (15%) being the other two significant areas.1 This being a clear indication of the increasing demand for the adventure sports, the objective of this paper will be to study the feasibility of marketing, conducting and benefitting from such events specifically in India. This market study will broadly consist of two parts which will help the readers decide the readiness and the viability of the adventure sports market. Part-1 discusses the concepts and approaches that might inform an analysis of adventure sports in Indian market. And part-2 will conduct a critical evaluation and the determining factors of investing in this area of business. If youre not living on the edge, youre taking up too much space.Overall, the reader should after considering a personal perspective should be able to determine the likely success of new product or service ideas. PART 1 THE SERVICE Landscape and topography of India lends itself to variety of Adventure Sports activities. Not many people would agree, due to its unexplored avenues, that India is a place where one can indulge in numerous adventure activities, if not all. Definition of adventure is different for different person and best thing about adventure tourism in India is that it provides adventure sports ranging from soft adventure to active and extreme adventure. Soft adventures are ideal for family and kids and require very little or no skill and experience. Extreme adventure in India can be physically and mentally demanding and require good experience. The service which is being discussed here has two aspects to it one being the tourism in India and the other being the adventure sports. These two complement each other in the way that for a customer the need for one of the above may often lead to the demand for the other. For e.g. for someone visiting Manali, in the Northern part of India for a Holiday, a chance visit to the snow capped Rohtang Pass may encourage the trying of skiing which is promoted in the area. Thus it makes sense to look into both of these aspects individually to get a holistic view of the service being provided i.e. Adventure Travel. TOURISM Tourism for long has promised to be a sunrise industry for India. India is blessed with a vast range of practically everything that a successful tourism offer needs from mountains to rivers to history to religion and culture. The economic and political case for investments is also politically attractive. Tourism promises an inflow of hard currency and at the same time also promotes goodwill. It creates demand for a variety of industries like transports, hotels, handicrafts, entertainment and so on. With improved tourism in India the overall quality of life is sure to improve over a period of time. And yet India seems to be remarkably lethargic in making money out of tourism. The situation is rather pitiable and the following statistics emphasise that fact: Indias share of global tourism market 0.67% Number of tourists visiting India 2.6 million against Chinas 37 million. In terms of tourism revenues as share of GDP Indias Rank is 124th The spirit, cohesiveness, and vision that have spurred India to the top of the heap in diverse industries is lacking in this sector. The absence of integrated vision is compounded by a lack of initiative and tardiness in implementing policies. In a study conducted on Indian Tourism, it has been stated that, while there exists an ability to invest there also exists an equal degree of unwillingness to break away from the beaten path and take risks. The country is sitting on a virtual goldmine with a wealth of sights cultural exuberance, diversity of terrain and that special something that only India can deliver. Tourism has the potential to do something bigger than what IT has done for India. Priority should be given for development of tourist infrastructure in selected areas of tourist importance and for those products which are considered to be in demand in the existing and future markets so that limited resources are put to the best use ADVENTURE SPORTS IIndia, one of the most enchanting, incomparable and invigorating travel destinations all over the world, is a true treasure trove for the adventure enthusiasts. India has all the perfect ingredients that enchant its tourists with real fun and excitement. WATER The Himalayas offer you some of the toughest and most exciting river runs in the world. River sports in the rapids are the most popular, throughout the summers and can really get your adrenaline pumping. White Water Rafting, Kayaking, Snorkelling or Scuba Diving if there is a concept of water sport in Adventure you can find it in this country. TREKKING Source : World Tourism Organisation WHERE DO YOU WANT TO GO?You can trek for one day or one month; backpack all your gear and wonder off in the wild or stroll comfortably with just a shoulder bag, water and camera whilst animals transport your camping gear, heavy baggage and logistic loads. You may set a challenging pace and go over difficult grades and high passes or just amble along, enjoying the wild nature, magnificent scenery, uncomplicated lives of people staying close to nature, stopping when you please, chatting with your companions, forging new relationships and hoarding a fund of fascinating memories to cherish. More extreme ways of trekking are Rock Climbing and Mountaineering. Rock Climbing as a sport it took off only about 15 years ago. Rock climbing uses a minimum of aids and the challenge is to find the toughest route and scale in the least possible time. The availability of good climbing rocks not too far from the city gets greater access and participation from professionals as well as from the amateurs alike. Mountaineering takes place at biggest adventure playground in the world -the Himalayas. Mountaineering is a serious activity undertaken with the primary goal of reaching a mountains summit. It requires a high degree of fitness and experience. Due to its high equipment costs and complexity, it is mostly taken up by foreign tourist coming to India. Himalaya promises every climber their share of adventure, which lures them to the mountains. AERO Experience Just like on the land, there are various adventure opportunities in the air too. Man has for times immemorial, longed to glide and soar like a bird in the sky. Parasailing and Paragliding are indeed, experiences which combine the wonder of smooth sailing in the air and the thrill of soaring high. Once in the air, you experience the ethereal serenity of the sport. It is an experience that is, surprisingly, thrilling as well as becalming. Other Activities Other extreme sports include the likes of skiing which is seasonal in nature and can be only carried out during the winters. Another very popular activity is bungee jumping which can be carried out even in the urban areas with the help of the required infrastructure. The potential MARKET AREAS Popular Destinations HIMACHAL PRADESH Himachal Pradesh is a complex mosaic of hills, lush green valleys and snow-covered peaks. The name itself originates from the ancient Sanskrit hima (snow) and achal (that which cannot be moved). This land of fascination and mystery with its age-old culture kindles deep interest and commands respect. It is replete with dense forests, fast-flowing rivers, terraced fields, snow-covered mountains, small fairyland villages and friendly folk all adding to its charm! Himachal Pradesh is also a treasure trove of ancient arts and crafts and rich traditions. PROs Established tourism Infrastructure like Hotels etc. Abundance of natural resources for conducting activities. Excellent govt. Support in setting up of new ventures. Trained Human resources available. CONs Market filled with unstructured profit making activities. Overcrowding of popular tourist centres. Local resistance present will affect the business. Many areas inaccessible. GOA Goa is a paradise for water sports lovers and has always appealed beach enthusiast and water sports lovers. The long coastal stretches offer loads of opportunities to indulge in all sorts of water-sport activities and also to try on some new watery excitement. Surf the seas or float across the skies, the options of sport enjoyment is never ending in Goa. One can never get tired of scuba diving into the wreckage of the colonial ships. The para-gliding, para-sailing, acquatics sports, water-skiing and wind surfing will be completely thrilling. Source: Ministry of Tourism, GOI PROs 105km of coastline provides ample opportunity for implementing innovative ideas. As shown above, Goa has the largest turnover of tourists in India. Easy accessibility with good road and rail transport and fully functional Intl Airport. CONs Lack of law and order. Poor transport facilities within Goa. Untrained hospitality staff. High costs due to black marketing. Untapped Destinations North-East Region The rich natural beauty, serenity and exotic flora and fauna of the area are invaluable resources for the development of ecotourism. The region is endowed with diverse tourist attractions and each State has its own distinct features. North East India presents some very outstanding and challenging adventure sports in India for the adventure enthusiasts coming from all over. PROs Untapped Market. Ideal Terrain for adventure sports. Readily available human resource which can be trained according to the needs. Government of India attaches great importance to the development of tourist infrastructure in the North Eastern region in view of its immense tourism potential. CONs Lack of infrastructure. Climatic extremities are hard to overcome in some regions. Social unrest can be disturbing. ANDAMAN NICOBAR Islands This UT does not have any other competitive advantage that comes even remotely close to tourism, because of the beauty and abundance of its natural resources. Theres tremendous scope for adventure sports, scuba diving snorkeling, swimming, sun-bathing, trekking and just soaking in nature at its most beautiful. However, till now, in the absence of a specifically stated tourism policy and a strategic implementation plan, and any gains accruing are more through serendipity rather than conscious effort. PROs Popular amongst both local and international tourists. Tourism is the main stay of the region, thus all the development is centred towards the infrastructure for tourists activities. Easy availability of human resources. CONs Not an accessible region as travelling from mainland takes lots of time and money. Dearth of basic infrastructure in areas except for the capital Port Blair. Thus the analysis of the various regions indicates that Indian Tourism has loads of untapped potential. Evident lack of policy or vision from the government has resulted in its inability to scale up infrastructure. If that is taken care of there can a surge in the number of tourist indulging in adventure travel. TARGET CUSTOMERS Over the last ten years, India has witnessed substantial changes in its leisure and travel choices and demands. This can be attributed to the rapidly growing economy, supported by globalisation and privatisation, which has lead to increased spending power and greater leisure time. Now, instead of spending a holiday being herded around in a tour bus, the sophisticated Indian traveller wants experience-oriented vacations. This has made adventure tourism a particularly exciting field to be in. According to Pranav Kukreti, Director, Marketing, of Treks n Rapids, The psychology of the modern Indian traveller has changed completely. Gone are the days when they were happy with simply staying in a resort in Shimla or Nainital. Now, they want excitement and adventure, The tourism industry fetches two million adventure tourists and is growing at over 35 per cent annually. It is estimated that India has the potential to attract another half a million foreign adventure tourists. The domestic market is also set to see a ten-fold growth in the next five years. This rise can be majorly attributed to the changing consumer behaviour of the urban population. It will be appropriate to divide the study of the customers into Domestic and International. Domestic The key socio-economic trends which have contributed to the increase in demand of the adventure sports can be listed as follows: Middle Class The size of the middle class families have stated shrinking with growing industrialization, while their pockets have grown bigger and bigger. With the adoption of concept of nuclear families the size of the families has gone down from 8-4 and 4-2. The leisure time that the members of the family get to spend together is preferably spent on quality holidays. Thus, adventure travel offers an excellent opportunity for the people to make their kids have fun while they rejuvenate themselves from the maddening office schedules. Urban Youth Youths have always had a strong urge to be non-conformist, and this behaviour is evident in their spending decisions too. Now with this urge being supported by ample spending power, Indian youth is raring to enjoy the thrills of adventure sports. Jawaharlal Nehru had talked about Indias Tryst with Destiny at the stroke of midnight hour, Indias latest tryst with destiny, BPO, is equally connected to the midnight hour. This tryst is also about independence: the independence of the Indian youth. To the delight of the marketers, the youth market theyve been chasing all these years finally has a credit card with no supervised spending limit. Corporate Promoted Activities Another windfall for the industry has been created by the corporate sector with almost 70 per cent of the demand for adventure tours originating from here. Tour operators have special two to three day packages for corporate teams. The idea here is to link sports with skills like time and stress management or working under pressure. The exercise is meant to rejuvenate as well as re-skill. Data of Foreign Travellers Source: MoT, GOI, Annual Report Adventurous Kids The kids at present have more self-sufficiency and influencing power in the family. They are well networked (read social networking), well informed and social. The ability of the kids to nag their affluent in making them purchase stuff for them is known as pester power. This pester power is also enabling them to undertake various school trips and adventure camps where they enjoy with their individual social groups. INTERNATIONAL TOURISTS India is emerging very strongly as a brand. With the inquisitiveness about India rising all over the world, more and more foreign tourists are coming to India to experience its vibrant cultures. But while they visit the popular destination it can be a good value addition for their trip if they can be offered an experience of river rafting in the rapids of the Ganges or a paragliding experience may accompany their sun tanning on beaches of the Goa. The foreign tourists have high spending power and if the infrastructure and quality adventure sports facilities are available to their discretion, the promoters can be rest assured of a significant contribution to their balance sheets in dollars. The global meltdown combined with the Mumbai attacks have spelt disaster for the tourism industry with foreign tourist arrivals dropping by 2.1% and foreign exchange earnings down by 12.5%.   Reeling from these statistics, the tourism ministry is considering several sops for the hospitality and travel industry. Amongst these include offering free air travel and accommodation to foreign tourists who visit India for the third time. This move, if approved, will mean encouraging genuine Indophiles and is in line with our effort to encourage repeat travellers, an official from the Ministry of Tourism said while addressing the media. Indicating the Significant growth of the middle class Increasing Spending Power of the Domestic Market PART 2 Now that we have looked into the various characteristics of the adventure travel in India, it will be propitious to look into the various profitability and marketability aspects related to the business of Adventure Travel. Considering Adventure Travel to be a brand, the marketing mix (given in terms of 4Ps by Philip Kotler) of brand Adventure Travel can be: Product Adventure travel should position itself as one of the competitive alternatives when it comes to attracting tourists. Marketing adventure travel needs special focus on influencing the psychology of the perspective customers by influencing them with its core competencies of thrill and adrenaline rush. A synergic attitude between the government agencies and the private parties can take the quality of adventure sports to a world class level and promote a surge of tourists to experience its excitement. Collaborating with Major media houses to promote Adventure Travel in IndiaPrice Hotel prices in the U.S start at around $300 (expedia.com) whereas the average rate for a deluxe room in India is around $100 only. Thus if the facilities for adventure sports are produced at a large scale in India its prices will surely be low, due to the low labour cost and manufacturing costs. Within the sector the competitive pricing of the adventure travel will depend on the collaboration between the service providers and the service facilitator. i.e. the parties which are able to provide a complete package to its customers including, travel, accommodation and the adventure activities will be more in demand as their operations cost will be significantly low and at the same time level of convenience very high. Place Though we have so far talked about the tourist destinations as being the ideal places for providing this service, it may not be a bad decision to have such activities in the areas in the vicinity of the cities. By providing such services at a relatively approachable distances the rate of new customers coming to experience the new and the talked about activities will be more. And it may also be easier for the working executives to take out some time from their schedule, like an excursion on the weekends. This though will be a completely strategic decision keeping in mind the competitors and the various alternatives in hand. While this strategy may not work in a city like Delhi which has various hill-stations in the vicinity but may work quite well in city like Ahmedabad where the people have a significant spending power and not many similar options either. Promotion If adventure travel in India has to be established as a global brand, first the communication needs to go out to the primary audience, i.e. the one billion people of this country. If the government, the media and the trade bodies are able to influence a part of the population, they can spread the word, which in this age of networking will surely spread like fire. Collaborative marketing efforts involving the traders, the media houses, government and a good network of brand ambassadors can provide a structured and a long term approach to brand development of Adventure Travel in India. For e.g. collaborating with the GOIs Incredible India! Campaign and engaging the famous Hindi movies star Akshay Kumar (who is well known for his action and stunts) will go a long way in establishing a brand image in the minds of the Indian customers. CASE STUDY Water Sport Adventure Tourism at Indira Sagar Madhya Pradesh has a wide range of adventure sports such as wildlife sanctuaries, mountains, rivers that make MP an exotic place to visit, which is attracting the domestic as well as the international tourists. Apart from these natural regions the Government of MP is intending to promote other regions such as Indira Sagar water reservoir for tourism. The GoMP has proposed to come-up with the Adventure Tourism Zone at Indira Sagar in Khandwa district. This Zone would have two phases wherein one phase would be developed near the mentioned reservoir and the second phase would be developed on the island formed near the dam. The Zone would have various water sports, trekking, mountaineering facilities along with the traditional accommodation facilities. The project is expected to attract tourists primarily from the State and other parts of the Country. The proposed location is well connected with the major cities of the State through road and rail. Private Players have been invited to undertake the proposed project wherein the Private Player would build, own, maintain and operate the project. PROJECT RATIONALE The prime reason for increase in demand for adventure sports is the growth youth tourism which has been identified as one of the largest segments of global and domestic tourism. The growing number of young travellers is being fuelled by a number of factors such as increased participation in higher education, falling level of youth unemployment, increased travel budget through parental contribution, quest for exciting and unique experiences and cheaper long distance travel. These young travellers form a major contribute to adventure tourism revenue. GOVERNMENT SUPPORT The State Government would assist the private investor in identifying, immediate approval and clearance of the suitable land for the project. Further, the Government would also make basic infrastructure available at the site such as water, electricity, road etc. The State Government has identified adventure/ eco tourism as key segment of tourism and gives some incentives specific to the industry. This case study gives the clear indication that this is an upcoming area of business and has huge potential and the best way forward is collaborating the effort towards successful brand building. MARKET METRICS Threats Entry of multinational agencies to dominate the business. Lack of Govt. Support Low operational cost for the unorganised sector Generic competition with other tourists attractions. Opportunities High growth rate of leisure travel Rising influence of Indian Middle class Holidaying becoming a status symbol. Corporate support to adventure tours and travels More consumption power. WEAKNESS High infrastructural cost. Low level of marketing Psychological resistance to adventure sports in Indian mentality. Lack of collaboration and networking among the existing players. STRENGTH Offering something new and exciting to the huge Indian Population. Success abroad can be emulated domestically by collaboration. Increasing interest of foreign tourists in India. High growth potential The market metrics can be analysed by doing a SWOT analysis of the adventure travel in India. MARKET GROWTH Note: The per capita income of the Indian citizen rose by 12.7 % during the fiscal year 2008-09.(Reserve Bank of India). The foreign tourists arrival in India registered a growth of 5.6% during the year 2008.(Ministry of Tourism, Annual Report 2008-09) Both of the above mentioned statistics indicate an increase in the demand for the adventure travel services. While the domestic travellers will continue to send their ever increasing earnings, the foreign tourists will continue to venture out to the lesser explored countries like India. Thus, it is now in the hands of the industry players to tap the clear and present opportunity and act proactively with or without the collaboration of the government authorities to gain head on advantage in the upcoming field of business in the tourism industry. Conclusion High Price High Quality Low Price Low Quality As their countrys growth and recent success might suggest, Indian consumers are among the most optimistic. A June 2008 Nielsen Consumer Confidence Index among 48 countries found India to be the second most optimistic country behind Norway with an index of 122 (global average was 88). They are also greatly value-driven, with an expectation that values should be customized and adapted to Indian culture-not an easy task when dialects change every 100 kilometres and almost three-quarters of the population lives in hard-to-reach rural areas. Not surprisingly, the companies most likely to succeed with Indian consumers are those with the highest levels of patience, resilience and local understanding. But this confidence surprisingly not enjoyed by the Adventure Travel service currently available in the tourism market as it is being offered to the customers at a quality which is nowhere close to world class and is relative expensive option for the Indian consumer. The industry needs to collaborate amongst itself and with the support of the government try providing highly satisfactory Adventure travel to its customers at an affordable price. Only then will it be able to market its product convincingly and effectively to the customers, ensuring a growth oriented sustainable future.

Tuesday, August 20, 2019

Examining methods for allocating overhead costs

Examining methods for allocating overhead costs Overhead cost is an ongoing  expense  of operating a business and is usually used to group expenses that are necessary to the continued functioning of the business, but cannot be immediately associated with the products/services being offered as in the costs do not directly generate  profits. Overhead cost includes indirect product cost or indirect cost of responsibility centre. Indirect product cost is known as manufacturing overhead whereas indirect cost of responsibility centre is known as non-manufacturing cost. Manufacturing overhead is those manufacturing costs that are incurred to a variety of products. It cannot be traced to individual products like depreciation and insurance of manufacturing equipment, cost of occupying, managing and maintaining a production facility. Manufacturing overhead is the cost that could be traced to individual product but it is not worth the trouble to like cost of lubricants and glue used. Manufacturing overhead also include cost that is more appropriately to be treated as cost of all outputs like overtime premium, cost of idle time, utilities cost. Non-manufacturing cost includes customer service, marketing and research development cost. ALLOCATING OVERHEAD COSTS Normally, only manufacturing overhead is allocated to products. However, depending on the industry the business is in and to obtain more comprehensive estimates of product cost, management accountant may allocate non-manufacturing cost to products. One example is Apple Co. with high research development cost, to obtain accurate product costing, they allocate part of the research development cost to product cost. ABSORPTION COSTING Production overhead, or usually refer to as manufacturing overhead, is recovered by absorbing them into the cost of a product. This process is known as absorption costing. Absorption costing means that all of the manufacturing costs are  absorbed  by the units produced. In other words, the cost of a finished unit in inventory will include direct materials, direct labor, and both variable  and  fixed manufacturing overhead. As a result, absorption costing is also referred to as full costing or the full absorption method. Absorption costing is often contrasted with variable costing or direct costing. The fixed manufacturing overhead costs are not allocated or assigned to (not absorbed by) the products manufactured under variable or direct costing. Variable costing is often useful for managements decision-making. However, absorption costing is often required for external financial reporting and for income tax reporting. Absorption costing includes 3 stages, namely apportionment of overheads, reapportionment or allocation of service (non-production) cost centre overheads and also absorption of overhead. For apportionment of overheads, there are no hard and fast rules for which basis of apportionment to use except that whichever method is used to apportion overheads, it must be fair. Unlike direct cost, indirect cost is usually allocated to cost objects and is not directly traced to cost objects. Cost object is defined as item that is assigned separate measure of cost. To facilitate allocation of overhead cost, overhead cost that have common allocation base is pooled together and is known as cost pool. For each cost pool, bases of apportionment are chosen. Bases of apportionment are some factors or variables that allow us to allocate costs in a cost pool to cost objects. The selection of the base of apportionment should be on causal-and-effects grounds, which mean it should be a cost driver. Some examples of bases of apportionment include floor area, net book value of fixed assets and number of employees. Floor area is usually used for rent and rates overhead. It is assumed that the greater the floor space occupied by the production centers, the more rent, cleaning and electricity usage are consumed. Net book value of fixed assets is used for depreciation and insurance of machinery. It is based on the assumption that Number of employees is used for canteen cost. The assumption is when the number of employees increases, the canteen cost will increase. Example: ABC Ltd has two production departments (Assembly and Finishing) and two service departments (Maintenance and Canteen). The following are budgeted costs for the next period: The second stage of absorption costing is reapportionment or allocation of service cost centre costs overhead to production cost centers. Service cost centers (departments) are not directly involved in making products. Therefore the fixed production overheads of service cost centers must be shared out between the production cost centers using suitable basis. Examples of service cost centers or also referred to as support department cost centers include maintenance department, payroll department, stores and canteen. In contrast to operating or production department which engages in production of the products and directly adds value to a product or service, support or service department provides the service that assist and complements the smooth functioning of the production departments in the company. Methods of allocating support or service department cost to production department include direct method, step-down method and reciprocal method. DIRECT METHOD The  direct method  is the most widely-used method where it allocates each service departments total costs directly to the production departments. It ignores the fact that service departments may also provide services to other service departments. Under this method, there is no interaction between service departments prior to allocation. Example: Machining and Assembly are the only production departments that used the services of the Human Resources Department in March. Costs from Human Resources are allocated based on the number of new hires. Machining hired seven employees in March and Assembly hired three employees. Human Resources incurred total costs of RM93, 000 in March. Allocation of H.R. Department costs to Machining:70% of RM 93,000 = RM 65,100 Allocation of H.R. Department costs to Assembly:30% of RM 93,000 = RM 27,900 No information is necessary about whether any service departments utilized services of the Human Resources Department is the characteristic feature of the direct method. It does not take account whether no other service department hired anybody, or whether three other service departments each hired five employees (implying that more than 50% of the hiring occurred in the service departments). Service department to service department services are ignored, and no costs are allocated from one service department to another when using the direct method. STEP-DOWN METHOD Thestep-down methodor known as sequential method allocates the costs of some service departments to other service departments. However, once a service departments costs have been allocated, no subsequent costs are allocated back to it. The choice of which department to start with is very important. The sequence in which the service departments are allocated usually effects the ultimate allocation of costs to the production departments, in that some production departments gain and some lose when the sequence is changed. Hence, production department managers usually prefer over the sequence. The most defensible sequence is to start with the service department that provides the highest percentage of its total services to other service departments, or the service department with the highest costs, or the service department that provides services to the most number of service departments, or some similar criterion. Example: Human Resources (H.R.), Data Processing (D.P.), and Risk Management (R.M.) provide services to the Machining and Assembly production departments, and in some cases, the service departments also provide services to each other: The amounts in the far left column are the costs incurred by each service department. Any services that a department provides to itself are ignored, so the intersection of the row and column for each service department shows zero. The rows sum to 100%, so that all services provided by each service department are charged out. The company decides to allocate the costs of Human Resources first, because it provides services to two other service departments, and provides a greater percentage of its services to other service departments. However, a case could be made to allocate Data Processing first, because it has greater total costs than either of the other two service departments. In any case, the company decides to allocate Data Processing second. In the table below, the row for each service department allocates the total costs in that department (the original costs incurred by the department plus any costs allocated to it from the previous allocation of other service departments) to the production departments as well as to any service departments that have not yet been allocated. After the first service department has been allocated, in order to derive the percentages to apply to the production departments and any remaining service departments, it is necessary to normalize these percentages so that they sum to 100%. For example, after H.R. has been allocated, no costs from D.P. can be allocated back to H.R. The percentages for the remaining service and production departments sum to 92% (7% + 30% + 55%), not 100%. Therefore, these percentages are normalized as follows: For example, in the table above, 59.78% of RM136,000 (= RM 81,304) is allocated to Assembly, not 55%. The characteristic feature of the step-down method is that once the costs of a service department have been allocated, no costs are allocated back to that service department. As can be seen by adding RM 105,522 and RM 134,478, all RM 240,000 incurred by the service departments are ultimately allocated to the two production departments. The intermediate allocations from service department to service department improve the accuracy of those final allocations. RECIPROCAL METHOD Thereciprocal method is the most accurate among the three methods for allocating service department costs. It is because it recognizes reciprocal services among service departments. However, it is also the most complicated method, because it requires solving a set of simultaneous linear equations. Using the data from the step-down method example, the simultaneous equations are: H.R. =RM80,000 + (0.08 x D.P.) D.P. =RM 120,000 + (0.20 x H.R.) R.M. = RM40,000 + (0.10 x H.R.) + (0.07 x D.P.) Where the variables H.R., D.P. and R.M. represent the total costs to allocate from each of these service departments. For example, Human Resources receive services from Data Processing, but not from Risk Management. 8% of the services that Data Processing provides, it provides to Human Resources. Therefore, the total costs allocated from Human Resources should include not only the RM 80,000 incurred in that department, but also 8% of the costs incurred by Data Processing. Solving for the three unknowns (which can be performed using spreadsheet software): To illustrate the derivation of the amounts in this table, the RM36,423 that is allocated from Human Resources to Machining is 40% of H.R.s total cost of RM 91,057. DIFFERENCES BETWEEN METHODS AND PROBLEMS USING THE METHODS Direct method allocates support cost only to operational departments and there in no interaction between support departments prior to allocation. On the other hand, step down method allocates support costs to other support departments and to operating departments that partially recognizes the mutual services provided among all support departments. Under this method, there is one-way interaction between support departments prior to allocation. Reciprocal method allocates support department costs to operating departments by fully recognizing the mutual services provided among all support departments. It is full two-way Interaction between support departments prior to allocation. Direct, step-down and reciprocal methods of support department cost allocation gave slightly different total overhead cost and overhead rates for each production department. It is because of the different recognition that each method gives to support relationships. The direct method does not recognize any relationships that exist between support departments whereas step-down method gives only partial recognition to these relationships. Reciprocal method gives the most accurate results when allocating of multiple service departments costs to operating departments. The power of reciprocal method over other methods (direct method, step-down method) lies in its considering the mutual services provided among all service departments which means the costs of service departments are allocated to each service department (except the service provider) besides operating departments. However the application of this more powerful method is rare. It is because it is more complicated than other methods and it requires sophisticated computer aid. Some firms that use ERP software since this method requires additional modification in coding. Therefore most of the companies prefer employing either of direct or step down methods. Reciprocal method considers mutual services provided among all service departments, direct method and step-down method ignore this point. Moreover service department cost used by other service departments are also ignored in direct method. The drawback of direct method is partially reduced by step-down method by following a hierarchy among service departments while considering cost allocation. There is a ranking among service departments as to which department to begin allocation according to different rules which in turn yields different allocation figures. The drawback of step-down method to reciprocal method is that once the cost accumulated in the first in ranking service department is allocated, that department does not take any share from other service departments. Two main rules determine the raking. The first approach considers the number of departments served by the service departments to judge on which service department to begin allocation and which ones to move on. The service department that serves to the highest number of departments is the first department to begin allocation. In case of more than one department serve the highest number of departments, the department with highest accumulated costs is the first in the ranking and so on. The second approach adopts the percentage of service in determining the ranking of service department to begin with and to carry on. The service department with highest percentage of service to other departments is the first in the ranking and so on. In case of more than one department with equal the highest service percentage, the one with higher accumulated costs is set as the first and so on. Lastly reciprocal method or algebraic allocation method (REC) considers all served departments including service departments and operating departments by a service department except the one whose costs are allocated. There is a two way interaction among service departments unlike step-down method. The method yields equations with multiple unknowns which are equal to the number of service departments since the method considers all the costs of the service departments to be allocated. As the number of service departments increase the number of equations with multiple unknowns increase and hence a computer aid is required to solve the equations simultaneously. CONCLUSION Out of the 3 allocation methods to allocate service/ support department cost to production department cost, reciprocal method is said to be the most precise method. It is also the most complicated method as it requires solving a set of simultaneous linear equations. However, direct and step-down methods are simple to compute and easy to understand. Nonetheless, direct method is the most widely used in industry. Direct method allocates each service departments total costs directly to the production departments, and ignores the fact that service departments may also provide services to other service departments. The direct method and step-down method have no advantages over the reciprocal method except for their simplicity, and the step-down method is sometimes not very simple. Nevertheless, the reciprocal method is not widely used. Given advances in computing power, the reciprocal method would seem to be accessible to many companies that are not using it. Presumably, these companies b elieve that the benefits obtained from more accurate service department cost allocations do not justify the costs required to implement the reciprocal method.

Monday, August 19, 2019

Lessons from The Piano Lesson by August Wilson Essay -- The Piano Less

What should one do with their legacy, and how should it be put to use? In the play â€Å"The Piano Lesson†, the Charles' family faces this question, and struggles to find the answer. The family’s legacy is in the form of a piano. On the piano are carvings of their ancestors. The two main characters that are having a conflict over the piano are Berniece and Boy Willie. Boy Willie wants to sell the piano so he can add the proceeds of the sale to the proceeds of selling watermelon’s and buy some land from â€Å"Sutter†. Berniece doesn’t want to sell the piano because it holds the memories and blood that stains its wood (Gale, 2000, p255). She refuses to play the piano and keeps its history from her daughter in fear of calling up the spirits that might lie within the piano. The main symbol of the play is the 137-year-old piano, an object that holds a key to the family history. It takes on a number of meanings through the course of its life. It was carved to make Miss Ophelia happy, the piano's wooden figures indicate the interchangeable nature of slavery. As Doaker notes, who is Berniece and Boy willie’s uncle, "Now she had her piano and her niggers too." (ACT I, p741) The slave is the master's gift and accessory. The piano â€Å"visibly records the lost lives of Berniece and Boy Willie’s ancestors, and it is the only tangible link remaining between past and present† (Galens 2000). The piano also becomes a symbolic attempt to keep the family together. It is also then the physical record of the family's history. Boy Charles especially understands the carvings as narrative. As Doaker recalls: "†¦say it was the story of our whole family and as long as Sutter had it he had us. Say we was still in slavery." (Act I, p741) It might appear as if Be... ...ing one's legacy is answered so simply. The living draw strength from the ghosts of the past and the ghosts respond to the living because they speak from that very place. Works Cited Magill’s Survey of American Literature, Revised Edition  © 2007 by Salem Press, Inc. http://search.ebscohost.com/login.aspx?direct=true&db=lfh&AN=MOL9830000328&site=lrc-live SparkNotes Editors. â€Å"SparkNote on The Piano Lesson.† SparkNotes.com. SparkNotes LLC. n.d.. Web. 1 Dec. 2014. "The Piano Lesson." Drama for Students. Ed. David M. Galens. Vol. 7. Detroit: Gale, 2000. 243-262. Gale Virtual Reference Library. Web. 7 Dec. 2014. http://go.galegroup.com/ps/i.do?&id=GALE%7CCX2693200025&v=2.1&u=bali98452&it=r&p=GVRL&sw=w Wilson, August. â€Å"The Piano Lesson.† Booth, Hunter, and Mays. The Norton Introduction to Literature. Portable ed. New York: Norton, 2006, p716-778.

Sunday, August 18, 2019

Comparing Twelve Songs by W.H.Auden and Do Not Go Gentle Into That Good

Comparing Twelve Songs by W.H.Auden and Do Not Go Gentle Into That Good Night by Dylan Thomas The two poems I am comparing are 'Twelve Songs' by W.H.Auden and 'Do Not Go Gentle Into That Good Night' by Dylan Thomas. Two themes run through both of these poems, those themes are grief and death. Although the subjects are the same, the poets each have a very different approach to the subjects. This is shown in many different ways, But although their approach to the subjects are very different, their overall views on grief and death are quiet similar. That being that neither grieving nor death is good, and no one wants it to happen. Someone who has lost a loved one, and feels nothing is important now that they have gone is narrating 'Twelve Songs'. A son is narrating 'Do Not Go Gentle Into That Good Night'. The son is telling his father not to die. 'Twelve Songs' is not talking to anyone he is talking about someone. Whereas 'Do Not Go Gentle Into That Good night' the son is talking to his father rather than talking about him. The tone of each poem is quite similar. They both use orders and commands but they use them very differently. 'Twelve Songs' uses a list of instruction or commands throughout the whole poem. 'Do Not Go Gentle Into That Good Night' uses two instructions: "Do Not Go Gentle Into That Good Night" and "Rage rage against the dying of the light". Dylan Thomas uses these two lines throughout the whole poem but only uses those two instructions either at the beginning or the end of each stanza. W.H.Auden uses a lot of Instructions, in fact the whole poem is just instructions:" Stop all the clocks''pack up the moon and dismantle the sun" But none of the instructions are repeated at any other poi... ...ave out that message to the reader. Dylan Thomas did not really give out a message to the reader apart from to put up a fight against death. His aim of begging his father not to die and to create an impact worked. He did use instructions but not in the same way as W.H.Auden, however his instructions did work as he used them to beg his father to 'not go gentle into that good night'. The main difference between these poems is that 'Twelve Songs' is about after death and 'Do Not Go Gentle In to That Good Night' is about before death. The main similarity is that they both use instructions and even though they use them very differently they are still very effective in both poems and are used well. Also both poems talk about personal feelings but only at the end. "I pray do not go gentle into that good night", and "I thought love would last forever I was wrong."

Affirmative Action Essay -- Politics, Public Policy

According to Newman, affirmative action is a â€Å"program designed to seek out members of minority groups for positions from which they had previously been excluded, thereby seeking to overcome some institutional racism† (Newman, 536). Affirmative action made its debut with a piece of legislature passed by President Lyndon Johnson in 1964 and continues to this day. However, the concept of affirmative action is a controversial issue that continues to be hotly debated. Affirmative action policies are passionately debated by everyone from educators and politicians to ordinary citizens, all who hold differing opinions on both the necessity and validity of the policies. There is no doubt affirmative action is an emotional topic and deals with the sensitive subjective of race, therefore people’s reactions to it are going to be strongly influenced by their own race and person experiences. One group who may support affirmative action are educators. Especially, those who work with poorer minority students and see the obstacles they have to overcome in order to finally get ahead and attend college, unlike their parents. To these educators affirmative action may be seen as a sign of hope for bright, determined minorities. Politicians too may support affirmative action if it is in their political interest to do so. If a politician is running for office in an area with a large minority population that is not well off they would likely support affirmati ve action to gain the votes of the citizens. However, if a politician represented an area that is for the most part racist and unwilling to give opportunities to minorities, politicians will probably reject the idea of affirmative action. In the case of politicians it seems likely their decisions wo... ...uch as â€Å"socioeconomic status, first-generation college status, geographic residency,† or the hardships students have overcome (â€Å"UD.gov†). These factors while not race based would likely ensure a fair amount of minorities were represented. Until institutions and organizations in the United States can choose applicants without bias and minorities have overcome the socioeconomic disadvantages they face, it will be necessary to maintain some form of forced equality, which is what affirmative action provides. Works Cited "GUIDANCE ON THE VOLUNTARY USE OF RACE TO ACHIEVE DIVERSITY IN POSTSECONDARY EDUCATION." UD.gov. U.S. Department of Education, 02 Dec 2011. Web. . Newman, David M. Sociology: Exploring the Architecture of Everyday Life. 8 ed. Los Angeles: Pine Forge Press, 2010. Print.

Saturday, August 17, 2019

Describe Gender Roles at Work and in the Home Essay

Males and females have always had different gender roles and these roles have an impact on the workplace and home. However there are also some disadvantages for both of them. This essay will describe gender roles at work and in the home with reference to Japan. Firstly, many women are distressed by the balance between home and work. They face â€Å"role overload† ,which means trying to merge the roles of worker and mother or wife. When both spouses work outside, women tend to do the â€Å"lion’s share† of the housework. For example, an Australian research showed that working women do roughly 70 hours of housework while working husbands only do approximately 31 hours. In Japan many women work fulltime share the housework with their spouse. However there are still some women who work both at home and at the work place and still experience â€Å"role overload. † Secondly, many men also experience challenges with gender roles. While they are less likely to suffer from prejudice, there are more disadvantages than advantages. For example, many men tend to experience stress from the pressure to make money, the situation employment, and social expectations. In Japan, many men experience these problems as well as the responsibility to earn a good salary. However the current financial crisis makes difficult for them to keep their position and workplace. Thirdly, a lot of women are confronted with inequality at work. Nowadays their rights have become much better than in the past and therefore gender equality is guarded in many places by laws. As a result, most women can get higher salaries than before. However inequality at work still remains and even though men and women have the same qualifications or skills, women still earn lower salaries and have lower status. For example, many of their jobs are inferior to men’s jobs and they do not have opportunities to get higher positions because of the â€Å"glass ceiling. † In Japan, women’s rights have improved and many can get higher positions, like cabinet ministers in the Japanese government. However for some women this problem still continues. In conclusion, many workplace rights have become much better than in the past and many women can get good salaries and positions. However both spouses still experience â€Å"role overload† and pressure to earn money. When these problems are dealt with, people’s lives will improve in the future.

Friday, August 16, 2019

Erotic Love in the Iliad Essay

Eros, meaning â€Å"erotic love† in Greek, has had tremendous power over men and women for centuries, causing small and large conflicts. In Homer’s Iliad, it is the very thing that sparks the war between Greece and Troy. This theme of erotic love shows itself over and over again in the epic poem, showing the detriments of allowing desire and sexual attraction to overcome reason. Beginning in the first book, erotic love is responsible for starting the rage of Achilles. Agamemnon demands Achilles’ concubine Brisies for himself in exchange for returning his maiden Chryseis to her father Chryses in order to end the plague set upon the Achaean army. Agamemnon and Achilles, two of the best Achaean warriors, came extremely close to battling each other over these stolen maidens – a fight driven by erotic love that could have divided the Greek army. Furthermore, Helen contributes significantly to the theme of erotic love blinding men and causing citywide conflict in the Iliad. Paris’ attraction to and desire for Helen, the most beautiful of all women at the time, essentially led to the downfall of Troy. In Book 3, Aphrodite inspires the erotic love between Helen and Paris that Helen initially resists but is overcome by the power of this attraction fostered by the goddess. This book of the Iliad shows erotic love as an undeniable, powerful force responsible for much of the conflict resulting in the rest of the epic poem. This theme of erotic love, capable of dividing friends and starting wars, is not to be confused with other forms of love also portrayed in the Iliad, such as the love between Hector and Andromache, or between King Priam and his people. Erotic love appears alongside of other forces of love that all play a part in shaping the characters actions and the outcome of conflict.

Thursday, August 15, 2019

Japanese Street Fashion

The beginning of the 21st century, it formed street fashion, a fashion style in which the wearer customizes outfits by adopting a mixture of current and traditional trends. At present, there are many styles of dress in Japan, created from a mix of both local and foreign labels. Some examples of popular styles are: Laity, Gaur and Decors fashion. Laity is a fashion subculture originating in Japan that is based on Victorian-era clothing. It is usually consisted of knee length skirt or dress with a cupcake† shape assisted by petticoats.Laity fashion has evolved into many different sub styles that are present in many parts of the world. The most popular sub categories are: gothic Laity, sweet Laity and the punk Laity. Laity has popularized by the more feminine visual eke or â€Å"visual style† artists. Visual eke is a fashion among Japanese musicians, who are usually male, featuring make-up, elaborate hair styles and flamboyant costumes Guar fashion is a type of Japanese str eet fashion that was popular in the sass, but shortly died out in the early sass.It is often portrayed as a sign of youth rebellion as it is the opposite of the traditional idea of beauty in Japan. Guar fashion is typically characterized by heavily bleached or dyed hair, highly decorated nails, and dramatic makeup. Popular sub categories include: Kangaroo, Him guar and Anne guar. The Decors style originated in the late ass and rose to great popularity both in and outside Japan. The clothes are usually in black, dark pink r baby pink and neon.A plain shirt and hooded are often worn with short tutu-like skirts. The most important part of the style is to pile on many layers of cute accessories until the clothes worn underneath are barely visible. Leg and arm warmers, knee socks, and many accessories such as necklaces, bracelets, rings, lights, children's toys, mittens, face masks and sunglasses are worn atop each other in different layers. The style is worn to give the youthful and inn ocent image.

Wednesday, August 14, 2019

Cash Basis vs. Accrual Basis Accounting

Cash basis accounting predicts a periodic measure of performance that is used to predict future cash flows. This is the difference between cash receipts and cash payments from transactions related to providing goods and services during a reporting period. â€Å"Revenue is recognized when cash is received and expense is recognized when cash is paid†. (â€Å"Accrual basis accounting,†). â€Å"When transactions are recorded on a cash basis, they affect a company's books only once a completed exchange of value has occurred; therefore, cash basis accounting is less accurate than accrual accounting in the short term†. (Investopedia, 2013).Accrual accounting doesn’t just focus on cash flows, instead, it also reflects other resources that are provided and consumed by business operations during a period. This method measures resources provided by business operations by revenue. The measure of resources used to earn revenues is expenses. The difference between reven ues and expenses is net income/loss. Accrual basis net income provides a better measure of performance because it attempts to measure the resource inflows and outflows generated by operations during the reporting period, which may not provide the same amount of cash inflows and outflows.Accruals involve transactions where the cash outflow or inflow takes place in a period after the expense or revenue recognition. â€Å"Selling on credit and projects that provide revenue streams over a long period of time affect the company's financial condition at the point of the transaction. Therefore, it makes sense that such events should also be reflected on the financial statements during the same reporting period that these transactions occur†. (Investopedia, 2013). While cash basis is the difference between cash receipts and cash disbursements from providing goods and services.For cash basis accounting, a transaction happens only when money is exchanged. â€Å"Revenues are reported o n the income statement when cash is received from the customers. Expenses are reported on the income statement when cash is paid out. This is one of the problems with cash basis accounting because adjusting entries help ensure that all revenues earned in a period are recognized in that same period, regardless of when cash is received†. (Averkamp, 2004). For accrual basis accounting, â€Å"revenues are recorded on the income statement when they are earned, which more often than not occurs before cash is received.Expenses are recorded on the income statement in the period when they occur/expire which is often in a different period from when the payment is made. This method of accounting provides a better picture of the company’s profits during an accounting period because the income statement will report all of the revenues actually earned during the period and all of the expenses incurred in order to earn the revenues. This method also helps because it reports all the a ssets that were earned are reported and all the liabilities that were incurred are reported†. (Averkamp, 2004).

Tuesday, August 13, 2019

Week 6 post class 6310 Assignment Example | Topics and Well Written Essays - 250 words

Week 6 post class 6310 - Assignment Example Having had previous experience with a foreign nurse who did not fit the requirements needed is enough justification to take caution and act the way you are proposing to take and I would also make the same judgments and decisions (Billings and Halstead, 2012). I agree with your suggestions about the importance of the nurse being culturally sensitive and especially so because the Asian may take offense when the nurse suggests a change of diet. Since the Asian has also high academic achievements more than the nurse, it may be better if the nurse takes a smoother approach with a soft tone and not an assertive one that can be taken as an offense (Bradshaw, 2011). The approach you suggest of following the code of ethical conduct for recruitment of foreign-educated health professionals to the United States is very noble and unique one. This action will ensure that whatever decisions you will make about orienting the foreign nurse will not harm the nurse or enforce biasness and especially on cultural orientation (Alliance for Ethical International Recruitment Practices, 2012). Alliance for Ethical International Recruitment Practices (2012). The Code. Alliance for the ethical international recruitment practices. Retrieved from http://www.fairinternationalrecruitment.org/index.php/the_code Gulam, F.L.H. (2003). â€Å"Care of the Muslim patient.† Journal of Australian Defense Health Service, 4, 81-83. Retrieved from

Monday, August 12, 2019

Position entirely your own about what 'college level writing' should Essay

Position entirely your own about what 'college level writing' should look like or what criteria students should have to be succe - Essay Example College level writing would be identified from its structure. Ideally, the student should give the plan of the writing in the first paragraph, and then followed by supporting paragraphs to be summarized in the final paragraph. The thesis statement should appear in the introductory paragraph, giving an indication of what the writing entails. In supporting the main idea in the writing, the writer should borrow from other sources. No writer holds all the information needed and should therefore consult other credible sources. Lunsford (n.d.) supports this argument noting that an integration of a great deal of other sources into a piece of writing shows the analytical aspect of a writer and the ability of such a writer to think at a higher level. Individual paragraphs adopt a similar structure, having introductory, explaining and concluding sentences. However, scientists and art students could argue against this structure, giving examples of writings of project reports and poems. They wou ld argue that writing could adopt any structure as long as it communicates the intended information effectively. Even with this approach, the basic structure would still have to apply where the writer begins with an introduction, indicating the objectives of the writing, then follows with a supporting body before giving a conclusion. To come up with a coherent piece of writing, editing plays a major role. As Lunsford (n.d.) noted, editing eliminates spelling, grammar and punctuation mistakes. This makes the writing understandable to the reader. Content in college level writing is highly regarded. As noted, college students have grown in writing and should therefore be able to impart knowledge through their writing. Having gone through primary education and then to high school, such students should have been exposed to a lot of writing tasks. From the mistakes made and the aspects that rewarded more, the students should have learnt the requirements for an effective writing. At the co llege level, the writers would be expected to think in addition to writing. Knowledge would only be communicated if the writer succeeds in analyzing and evaluating various texts from which information has been borrowed. As such, I support the argument by Lunsford that a writer at this level should be able to â€Å"bring other voices into the conversation† in a way that makes the writing informative (n.d., 184). However, I appreciate those who would argue against the need to borrow from external sources so as to give perfect wiring, such as those in creative and artistic writing. Despite this argument, it would be important to note that such writings have borrowed from external sources whether knowingly or unknowingly. The ability to evaluate these sources, extrapolate and integrate them in the writing produces effective college level writers. College writing should be motivated by the need to fulfill the objectives of the given instructions. Thos of the school of thought of L unsford indicate that writing should be driven by what one believes in. In fact, while analyzing the writing by â€Å"

Internet Companies Case Study Example | Topics and Well Written Essays - 2750 words

Internet Companies - Case Study Example It has accorded both parties with increased cost-efficiency and has allowed greater expansion of business scope (PC Week, 1999). By means of more dovetailed customer centric approaches, competitive advantage has been redefined. For instance, data from consumers are being garnered by online vendors to be able to more effectively cater to their needs. The substantial information permits these entities to design high impact promotional strategies. E-trading has been effectual in leveraging on price (Munk, 1999). The notable availability and the ease of e-trading have been the features that lead to its acceptance and increasing popularity. Moreover, this suggests being very cost-efficient, obviating the need for overhead attributed to rent and labor. Cutthroat competition in brick and mortar businesses and the big fixed expenses have welcomed online trading (PC Week, 1999). The wide range of offerings in both products and service are welcomed and has won the loyalty of customers. The information that they have garnered from consumers online have also allowed sellers to optimize on cost. Another benefit has been the fact that it permits them to save much time (Mellahi & Johnson, 2000). It is for these reasons that sellers have seriously considered setting up online stores, resulting in the establishment of cybershops and many more of this kind (Mellahi & Johnson, 2000). ... These entities are involved with software, printed news, magazines, music, and film. Varied industries have also gone into the online retailing bandwagon in lieu of these benefits (Leong, 1999). The current study aims to describe the promotion and marketing differentiators of online companies that are utilized by online vendors which the consumers patronize. The following sub problems shall be addressed in the research: 1) What are the drivers of carrying out an online purchase' 2) How do consumers assess online sellers with which they have dealt with in terms of the following strategies: a) Ease of clicking a button rather than dialing a website number b) Varied products c) Wide market networks and synergistic partnerships d) Selling more digital instead of physical offerings e) Projecting oneself to be a well-renowned global brand f) Maintaining a good, long-term relationship with its on-line clients g) Having attractive promotional offers 3) Among these promotion strategies, which will garner significant correlations with consumer satisfaction in general' Review of Related Literature Online Strategies and Competitive Advantage Strategic frameworks have been integrated of late, especially those focusing on crises or situations with markedly high uncertainty. The ultimate goal was to avoid impending failure in such difficult circumstances (Urban, Carter, Gaskin, & Mucha, 1986). Conventionally, those who have become successful early on allow their long-term survival; in contrast, those who have failed in the beginning are likely to close shop early on. Such victory causes organization to uphold strategic HR practices (of

Sunday, August 11, 2019

Multicultural Approaches to Counseling Essay Example | Topics and Well Written Essays - 750 words

Multicultural Approaches to Counseling - Essay Example The facts of The Urban League Report also points to some of the most significant realities about the cultural background of the African American men who need special attention in the process of counseling. The cultural, educational, historical, racial, traditional, and personal background of the African American as presented through the article suggest some vital issues that are faced by the counselors as they carry on with the efforts of accommodating the specific needs of the cultural context of the African American males. The various issues to be considered in the Counseling of African American Men as presented in the article are relevant information, though it does not offer the complete picture. The issues offered under the heads Racism, Problems of aggression and control, Cultural alienation/disconnection, Self-esteem issues, Dependency issues, Attitudes and behaviors related to seeking help etc correspond to some of the essential issues in the cultural context of the African A mericans, though there other aspects as well. The guidelines for counseling the African American Men as well as the five stages of counseling the African American Men also offer pertinent information on the issue. ... 2. What use, if any, can a counselor make, of information such as this The article "Counseling African American Men (a summary)" has an important value to the counseling practitioners working in the cultural background of the African American Men as it deals with some of the most pertinent aspects of the issues corresponding to the cultural context of these people. "All humans are situated in an historical as well as a cultural process. Any understanding of African American men is predicated on an understanding of African American history and culture. This means that counseling approaches must be based on an understanding of and sensitivity to the personal history of African Americans." (Counseling African American males: The male socialization process of African American males, 1995-2001). A counselor in the cultural background of the African American Men can make use of some basic information offered by the article and primarily, it offers to present the cultural and historical context of these people which will guide the counselor in this line. The a rticle has immense significance as it offers the historical and cultural perspectives with an immediate response to the Black experience in America. The value of the article at the hands of the counselors working in the background of the African American men amounts as it offers to present some of the basic issues that needed to be considered in the counseling of the African American Men. Some of the issues relating to the counseling of the African American males are presented by the article, which include the issues of racism, problems of aggression and control, cultural alienation or disconnection, matters relating to self-esteem, dependency, and the attitudes and