Prospects Restaurant Is All About Teaching And Engaging...

Prospects Prospects restaurant is all about teaching and engaging teens and young kids. On the back of the clipboard is a white board which gives users the opportunity to connect with others at the table and get a little creative. Unlike the menu system the colors of the cookbook are dulled down, so it’s easier on the eyes of adults. For this project I wanted to use bright colors to get younger people intrigued. This restaurant is all about teaching and engaging teens and young kids. On the back of the clipboard is a white board which gives users the opportunity to connect with others at the table and get a little creative while waiting for their meal. Inside Outside In Mental disorders are some of the least talked about illnesses in the world. For this project I wanted to create a museum exhibit that not only educated about the history of mental disorders, but also show what it feels like to live with a disorder and how they can help. I used light blues and pale red oranges to keep a calm feeling through out the exhibit. I chose to used curved intersecting lines to show how it can feel for some people who have mental disorders. The illustrations in the in the art exhibit and the mailer are by Ellen Forney, author of Marbles: Mania, Depression, Michelangelo, and Me . Ceramic Arts Daily Book Covers Ceramic Arts Daily is a website that focuses on teaching artist new techniques to use while working with clay. They have a variety of written tutorials as well as videos.Show MoreRelatedContent Analysis of Focus Group Data7519 Words   |  31 Pagesassociate professor in the Department of Educational Leadership, Marie Steichen is a research assistant professor at the Cencer for Engagement and Community Development, and Gabriela Diaz de Sabates is an instructor in the Department of Women s Studies, all at Kansas State University. 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Portrayal of Women in Arthur Millers Death of a Salesman...

Portrayal of Women in Arthur Millers Death of a Salesman Although Death of a Salesman is mainly about a salesman named Willy Loman, the almost hidden presence of the women in the novel goes all too often unnoticed. Linda Loman seems to be the glue that holds the Loman clan together, as Willy, Biff, and Happy are all deluded in one way or another. Arthur Miller depicts Willys wife in a very specific way, and this is a very crucial part of the story. He depicts the other women in the story in ways that complement Lindas distinct nature. Although Lindas role as a woman in society is extremely limited, she is a heroic character, both wife and mother to some very sad and twisted characters. Linda is technically the female†¦show more content†¦Here is the dialogue that tells us about her- and her relation to her husband. HOWARDS VOICE. Go on, say something. (Pause.) Well, you gonna talk? HIS WIFE. I cant think of anything. HOWARDS VOICE. Well, talk--its turning.~ HIS WIFE (shyly, beaten). Hello. (Silence.) Oh Howard I cant talk into this . . . HOWARD (snapping the machine off). That was my wife. (1199) There is, in fact, a third woman in Howards life, maid. Howard says that if he cant be at home when the Jack Benny program comes on, he uses the wire recorder. He tells the maid to turn the radio on when Jack Benny comes on, and this automatically goes on with the radio.... (1199). In short, the women in Howards world exist to serve (and to worship) him. Another woman who seems to have existed only to serve men is Willy Lomans mother. On one occasion, in speaking with Ben, Willy remembers being on her lap, and Ben, on learning that his mother is dead, utters a platitudinous description of her, Fine specimen of a lady, Mother (1183), but thats as much as we learn of her. Willy is chiefly interested in learning about his father, who left the family and went to Alaska. 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Likewise, in Death of a Salesman, Linda - the only female character with any import - is a meek, timid figureRead MoreWillys Tragic Flaw and the Effect it Has Upon his Sons in Death of a Salesman by Arthur Miller1510 Words   |  7 Pagesthe Effect it Has Upon his Sons in Death of a Salesman by Arthur Miller Willys Tragic Flaw and the Effect it Has Upon his Sons Death of a Salesman by Arthur Miller concerns itself with the fall of a simple man perpetually in a steadfast state regarding his own failure in a success-driven society. The protagonist of the play, Willy Loman, will follow a tragic trajectory that will eventually lead to his suicide. Arthur Millers tragic play is an accurate portrayal of the typical American myth thatRead MoreTo What Extent Can Bosola Be Considered a Tragic Hero? 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Advantage Management Accounting Competitive - Myassignmenthelp.Com

Question: Discuss about the Advantage Management Accounting Competitive. Answer: Introduction: Various factors are present which impose pressure on the organizations to provide good services at lower cost and some of these factors are, increase in demand of digital services, high cost in context of information, slowdown in economies, etc. For the purpose of dealing with these conditions, managers of organizations must increase and improve their knowledge of cost behavior and also understand the involvement of different costs in the organization (Gonzalez, 2014). Time-Driven Activity-Based Costing (TDABC) is the technique of cost management which helps the organization in developing accurate cost information related to different activities conducted in the organization. It is necessary to conduct research on the suitability of the TDABC in private organizations. It is very difficult for organizations to implement the traditional model of ABC because this model includes high cost related to interview and survey of people and it is very difficult to maintain and update this model because of its complexity level. On the other hand, TDABC consider only two parameters that are unit cost of supplying capacity and the time required for performing any transaction and activity (Basuki Riediensyaf, 2014). This report defines the suitability of the TDABC in the private organizations of Australia, and for this purpose we choose BHP Billiton Plc. Structure of this report includes the short description of the client, detail description of TDABC and its features, difference between TDABC and ABC, and whether TDABC is suitable for BHP Billiton Plc. Lastly, paper is concluded with brief conclusion. About BHP Billiton: BHP is considered as leading Resource Company of the World. This company mainly engaged in extracting and processing of minerals, oil and gas. Almost 60000 employees are employed by the organization, primarily in Australia and USA. Products of the organization are sold worldwide. Global headquarter of the organization is situated in the Melbourne, Australia. BHP Billiton conducts its operation under Dual Listed Company structure and it has two parent companies that are BHP Billiton Limited and BHP Billiton Plc., and this organization is operated as single economic entity which is referred as BHP. BHP is run by a unified Board and management. The main aim of this organization is to create value for long-term shareholders through the discovery, acquisition, development and marketing of natural resources. For this purpose, organization develop the strategy, and strategy of this organization includes own and operate large assets, long-life, low-cost, expandable, upstream assets diversified by commodity, geography and market. Operating model of the BHP Billiton allowed the organization to use their expertise across their business and it shas multifunctional teams which connect all the hierarchys of the organization for best results (BHP, n.d.). TDABC its features: Every business organization needs the management which has clear understanding of the cost management, and this can only happen with the easy cost accounting model which can quickly reflect the changes occurred in the business as they occur. It must be noted that TDABC is completely different from the original activity-based costing (OABC). OABC provides strong model for costing varied products and services, but TDABC holds more variation and complexity related to products and services, as it helps the organization by providing information of high quality without the issues which are created by the OABC models (Kannaiah, 2015). TDABC is a simple model which can easily, validated, maintained, and expanded. This model is considered as best costing technique for present environment of the business. This model mainly considers two parameters, and both the parameters are stated below: Unit cost related to supplying capacity of the organization. Required time for the purpose of performing an activity. Capacity cost rate estimate- this model is initiated by identifying different groups of resources performing activities. It must be noted that capacity of resources is measured by using time availability, but some organizations also use the time-driven approach for the purpose of determining the capacity of resources measured in other units. The formula for calculating the capacity cost rate is stated below: Capacity cost rate- Cost of capacity supplied/ practical capacity of resources supplied. Unit Time estimate- this approach requires the organization to estimate the time needed to perform any transactional activity. Generally, estimations of time will be estimated either by directly observing the things or by conducting the interviews. Under this approach it is not necessary to estimate the exact time, roughly estimation of the time is sufficient. It must be noted that TDABC ensures following positive features: It is an easy procedure, and organizations can implement it quickly. This model easily integrates with the data, and now available through the installation of ERP and CRM systems. It is not expensive in nature, and organization can maintains and update it quickly. This model has skill to measure to enterprise-wise models. It is very simple to incorporate additional features in this model related to specific orders, processes, suppliers, customers, etc. More visibility related to efficiencies of process and utilization of capacity. This model also has skill to forecast the resource demands for future, and this forecasting is clearly based on the predicted quantity of the order and complexity. These above stated features help the ABC model to improve its efficiency and remove its deficiencies such as complex in nature, expensive financial system, etc (Kaplan, 2009). How TDABC is different from ABC traditional costing systems: Additional features of TDABC help the organizations in many ways but this technique is different from original model of ABC and from other traditional costing techniques also. Difference between these three is stated below in detail. TDABC ABC: Activity based costing is considered as accurate way for managers for the purpose of distributing costs to the consumers and products related to the services of departments. However, this model of costing loose its efficiency in large scale operations and other disadvantages are also there such as this model is expensive in nature and difficult to maintain. Abandon of ABC model is the not the right solution for this problem, because this model represents huge potential for companies on larger scale. Fortunately, this model becomes simpler because of the new approach known as time-driven ABC which overcomes from all these shortcomings. The major difference between these two models is stated below: TDABC ABC It is not an expensive system. It is an expensive costing method. East to operate Complex in nature It uses duration cost drivers It uses transaction cost drivers (Simple Studies, 2016). Traditional costing system TDABC: In case traditional costing methods indirect cost was applied to the products and this is based on predetermined overhead rate. This type of costing methods considers the overhead costs as a single group related to indirect costs. These types of methods are finest in nature only if indirect costs are low in comparison of direct costs. Traditional costing methods include various parameters such as first it identify indirect cost, estimation of indirect cost for particular period, select cost driver with the casual link to the cost, estimate the amount of the cost driver for particular period of time, compute the preset overhead rate, and lastly applied the overhead to the products by using the preset overhead rate (Johnson, 2018) On the other hand, TDABC is the simple model which mainly identified the capacity of each department or process. Subsequently, cost is allocated on the basis of the capacity of the resources groups over the cost object which is mainly depend on the required time for the purpose of performing an activity. In case demand or work related to these departments decreases, then it is possible for TDABC to estimate the quantity related to resources released. In other words, TDABC captures the different characteristics of an activity on the basis of time equations under which time consumed by any activity is considered as function of different characteristics. This model is considered as best costing technique for present environment of the business. This model mainly considers two parameters, and both the parameters are unit cost related to supplying capacity of the organization and required time for the purpose of performing an activity (Kuchta Troska, 2007). Difference between the two is sated below: Traditional methods of costing TDABC It use indirect cost related to the activity. It mainly identifies the capacity of each department and activity. It uses various parameters for determining the cost. It only uses two parameters to determine the cost. It is suitable only when indirect cost is low in comparison of direct cost. It is suitable in every situation (Kaplan, 2006) Suitability of TDABC for BHP Billiton: Annual report of BHP Billiton 2017 states that cost pressures occurred in complete resource industry, and the prices of the products are determined on the basis of commodity markets at global level. Generally, organizations do not have ability to offset these pressures related to cost through increase in the price and this adversely affects the productivity of the organization. Management of BHP made efforts to decrease the costs, but almost all the key costs inputs are linked and it unable the organization in reducing the cost and time lag. All this issues impact the operating margins of the company for an extended period of time. Various assets of the organization such as those assets which produce copper are energy or water intensive because of which cost and earnings of the BHP would be affected in adverse manner by increase in cost and other interruptions related to supply. Some other reasons are also there which such as energy, fuel, and water was not available because of the different number of reasons such as changes occurred in climate, inadequate infrastructure capacity, interruptions in supply, etc (BHP, 2017). However, it must be noted that BHP can deal with all these issues by adopting time-driven activity-based costing system as it helps the organization in improving their resource capacity and allocation of resources in adequate manner. Following are the reasons because of which TDABC is suitable for BHP: It removes the requirement for the time consuming, subjective, interview-and-survey process for the purpose of defined resources pools. TDABC ensures accurate accounts for the purpose of dealing with the complexities of business transaction by using the time equations. This process states the accurate time for needed for particular activity and also eliminate the requirement to track the multiple activities because it accounts the different costs related to single activity. This model reduce the processing time needed for go through the data and this can be done by using feeds related to data from ERP systems. This system is very easy to maintain and update such as by using the ERP systems they can easily update the capacity cost rates. Bu using the traditional costing techniques, BHP overestimates the cost required for performing the activities because of which capacity usage of the organization is reduced. TDABC helps the BHP in simplify the various steps related to the costing technique. It must be noted that BHP requires effective ERP system for the purpose of implementing the TDABC successfully. Conclusion: After considering the above facts, it can be said that TDABC is the modern form of ABC which is suitable for the private organizations as well. This system helps the organization in conducting their activities well planned and in well manner. It also reduces the risk of uncertainty. TDABC is the simple model which mainly identified the capacity of each department or process. Subsequently, cost is allocated on the basis of the capacity of the resources groups over the cost object which mainly depends on the required time for the purpose of performing an activity. This model is considered as best costing technique for present environment of the business. References: Basuki, B. Riediensyaf, M. (2014). The Application of Time-Driven Activity-Based Costing In the Hospitality Industry: An Exploratory Case Study. JAMAR, Volume 12(1). BHP, (2017). BHP Annual report 2017. Available at: https://www.bhp.com/-/media/documents/investors/annual-reports/2017/bhpannualreport2017.pdf. Accessed on 11th January 2018. BHP. About Us. Available at: https://www.bhp.com/our-approach/our-company/about-us. Accessed on 11th January 2018. Gonzalez, M. (2014). Time-Driven Activity-Based Costing for Healthcare Provider Supply Chain Processes. Available at: https://scholarworks.uark.edu/cgi/viewcontent.cgi?article=3843context=etd. Accessed on 11th January 2018. HBS, (2005). Rethinking Activity-Based Costing. Available at: https://hbswk.hbs.edu/item/rethinking-activity-based-costing. Accessed on 11th January 2018. Johnson, R. (2018). Traditional Costing Vs. Activity-Based Costing. Available at: https://smallbusiness.chron.com/traditional-costing-vs-activitybased-costing-33724.html. Accessed on 11th January 2018. Kannaiah, D. (2015). Activity Based Costing (ABC): Is It a Tool for Company to Achieve Competitive Advantage?. Available at: https://researchonline.jcu.edu.au/41020/1/41020%20Kannaiah%202015.pdf. Accessed on 11th January 2018. Kaplan R. (2006). The competitive advantage of management accounting. J Manage Account Res 18:127135. Kaplan, R. (2009). Time-Driven Activity Based Costing. Available at: https://accounting.teicm.gr/userfiles/files/%CE%9C%CE%95%CE%A4%CE%91%CE%A0%CE%A4%CE%A5%CE%A7%CE%99%CE%91%CE%9A%CE%9F%202015%202016/ABC.pdf. Accessed on 11th January 2018. Kuchta, D. Troska M. (2007). Activity based costing and customer profitability. Cost Manage 21(3):1825. Simple Studies, (2016). A different approach to activity-based costing (ABC). Available at: https://simplestudies.com/different_approach_to_activity_based_costing_abc.html/page/2. Accessed on 11th January 2018.

The Lost Boys of Sudan Ambiguous Loss, Search for Family, and Reestablishing

Table of Contents Separation Relationships in the refugee camps Searching for families Reestablishing relationships Conclusion Work Cited Displacement of people and separation of families have been common occurrences across the globe with common realization during wars. Initial example for such displacements and separations had been realized during the world wars. Sudan, at the brink of its war in the last decades of the twentieth century also experienced such family displacement and separation as rebel groups from the Southern region fought against government forces.Advertising We will write a custom assessment sample on The Lost Boys of Sudan: Ambiguous Loss, Search for Family, and Reestablishing specifically for you for only $16.05 $11/page Learn More The consequences were significant on civilians who were either killed or displaced. This paper seeks to give a reaction to a research paper titled The Lost boys of Sudan. The paper will look into the writers’ opinions about the circumstances that have faced the youth and offer a critique. Separation The article represents three major types of separations as was realized by the children. Major separations were caused by attacks on civilians by both government and rebel forces. Separation of children from their parents was also caused by their parents giving them up and sending them to deeper regions of Southern Sudan which were considered to be safer. Such displacements however led to the movements of civilians to refugee camps in neighboring countries such as Ethiopia and Kenya. The circumstances that led to the separation of the children from their family having been an act of war between the government of Sudan and rebel forces presented humanitarian challenges that had to force people to move from their homes owing to the fact that the war was military based with the civilians being left with no party to protect them. The first cause of displacement was caused by atta cks by government forces on people and this attracts more criticisms than established by the writers. One of the functions of a government is the protection of its people and this obligation is internationally recognized regardless of any difference of opinion that the people may have contrary to the opinion held by the government or its agencies. The government of Sudan was thus in violation of international laws of justice by having ordered or even tolerated moves by its forces to attack its citizens. Though the next category of attacks was by rebels in response to moves by government forces, it also illustrated a weakness on the side of the government of Sudan. Contrary to having its forces attack civilians, the government was supposed to contain any form of rebel uprising that could cause harm to its citizens. This could have been initially achieved through establishing democratic processes to meet the grievances that the rebels had against the government and forging a united co untry (Luster, Desiree, Bates, Johnson and Meenal 4).Advertising Looking for assessment on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More Separations on the grounds of parents sending their children off on the other hand draw reactions from two points of view. It can be argued that parents were justified to ensuring the safety of their children at all costs and that included moving the children to safer places if the residence became unsafe. Though parents can move with their children to identified safer places to avoid separation of families, factors can hinder such family movements. Economic factors such as fears of instability which may lead to suffering from hunger can however hinder movements in totality forcing parents to send only their children away as they struggle to maintain their lives in the risky regions. Forces in the conflicts, such as the rebel militia, could also have restricted movements of adults, who could be recruited as personnel in the forces. It would however be better if parents moved with their children to establish a new life in a family environment, even if it means to live in a refugee camp. This could cause less psychological harm to children who suffered due to uncertainty of the existence of their parents and other relatives (Luster et al. 4). Relationships in the refugee camps The lost boys are reported to have received warm welcome in the process of moving from their homes and even in the camps where they settled in the neighboring countries. Reports of the children joining hospitable families along their journey to refugee camps and good treatments by members of their clans who they found in the camps were recorded. This warmth from the children’s clansmen offered a consolation to them (children). The representation of supportive adults in the process of escaping violence and in the camps as illustrated by the writers however draws some inconsistencies . First and foremost, the ability of adults to flee their homes into camps would negatively portray parents who did not move away with their children to offer them protection and support. It can be argued that such parents were irresponsible to an extent of endangering the lives of their children by failing to even accompany them to the camps.Advertising We will write a custom assessment sample on The Lost Boys of Sudan: Ambiguous Loss, Search for Family, and Reestablishing specifically for you for only $16.05 $11/page Learn More The representation of a supportive elderly category of adults from the clans of the children in the refugee camps was also not well based. Just like one of the children was taken into a family on his way to a camp, the elderly population that already lived in the camps should have extended their support to the children to offer them parental care. Since they were from the same clans, the adults should have organized themselves to try and absorb the destitute children into their families. This could have helped the children to acquire better psychological stability due to existence of some parental care even in the absence of their real parents. The children were on the contrary left without such care and they had to organize themselves into forming families of children. The writers were thus not discrete enough in their presentation of the level of care that the children got in the camps. I feel that the adults should have looked beyond the barriers at the camps to extend the African culture of communal ownership of children to help the displaced children in the camps to cope with their situations (Luster et al. 5). Searching for families The lost children are reported to have employed both informal and formal techniques to search for their family members. Use of letters and the later developed technologies such as the internet were some of the tools that were employed to assist in the search. Informal co mmunication as illustrated by the writers in which new arrivals into the camps gave information to the boys about their parents raises questions about the level of care that the parents had for their children who they had sent away. It was not for example explained why the parents of the children never made it to the camps when there were chances and other people were moving into these camps. It was also explained that the informal information that was received was never directly sent by the relatives but general information that the new arrivals in the refugee camps had. This discredits the authenticity of the research on the basis of inconsistency. The fact that there was a link through Red Cross between the camps and the volatile regions in Sudan and the presentation that some of the children were sent away by parents on the basis of care and steps to protect the children from harm should have ensured a follow up through Red Cross to establish the conditions of the children.Adver tising Looking for assessment on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More There is on the contrary no communication from parents or relatives and only the children were initiating attempts for contacts. The search for families which is identified to have been more effective after some of the boys had moved to the United States is also not very convincing. Though individuals in the United States could have realized a change in how they connected with each other in the new place and even back at home, connectivity among people in the refugee camps is not expected to have drastically improved just on the basis that some individuals moved to a different country (Luster et al. 7). Reestablishing relationships An outline of the reestablishments of families on the basis of use of more easily available technology however indicated consistency as well as the varied reactions from either sides as the boys connected with their families (Luster et al. 7). Conclusion Though the research outlines a wide scope that covers experiences of the children from refugee camps i n Africa to their new life in America, it leaves some aspects unexplained over the relationships between the boys and their parents. This discredits the research on the basis of incorrect information from the sources. Work Cited Luster, Tom., Desiree Qin., Bates, Laura., Johnson, Deborah and Meenal, Rana. The Lost Boys: Ambigious Loss, Search for Family, and Reestablishing Relationships with family members. Find Article, 2008. Web. This assessment on The Lost Boys of Sudan: Ambiguous Loss, Search for Family, and Reestablishing was written and submitted by user Joanna Shepherd to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.