Fliptop Battle: the Modern Balagtasan Essay

Introduction: As a developing country on a contemporary period dominated with diverse influences, different sectors and government organizations as well as the non-governmental organizations anticipate on how to elevate and preserved the most powerful tool for communication – Language. Language is used to express inner thoughts and emotions, make sense of complex and abstract thought, communicate with others, as well as to establish rules and to preserved culture. It is used to inform people of what a person might feel, desire, anticipate, and communicate effectively with words, gestures, and tone of voice in a multitude of situation. Language is a special gift from God to mankind; if language doesn’t exist, human civilization would be impossible. Apart from being a means of communication, it is also a source of thinking as well as an expression. This is the reason why it is termed as â€Å"species uniform† possession of human beings.1 Language change and shifts as time passes by for a variety of reasons responding on social, economic, and political pressures. History records many examples of language changed and shifts fueled by invasions, colonization, and migration. Even without these kinds of influences, a language can change and shifts dramatically if enough users alter the way they speak.2 Media is a general form for modern channels of public information. Traditionally, they are radio, televisions, films, newspapers, and internet. These disseminate information and entertainment on a wide scale and their powers of manipulating public opinion are the subject of much discussion and research.3 Media are changing the terms of our engagement with language and social semiosis in late modernity, and with linguistic variation and dialect as part of that. Media made a great impact on language change by means of word adaptation as well as familiarization of words especially on Filipino people as shown on television, internet, radio, or even newspaper. Multimedia serves as a pathway for manifesting new ideas on preserving languages like the newl y formed Filipino rhythmical poetry debate known as â€Å"Fliptop Battle† popularized through â€Å"Youtube†, a very popular video sharing Web site that lets anyone upload short videos for private or public viewing. 4 Fliptop Battle is a rap battle league in the Philippines partake by young Filipino rappers or popularly called as battle  Ã¢â‚¬Å"emcees† considered as geniuses on a contemporary Filipino language and made to help Philippine rappers promote and train both rap skills and abilities as well as to educate the masses both on a hip-hop cultural level and on a commonsensical level. The league places these rappers in a pit against each other in a battle of lyrical creativity and innate musical rhythm.5 Balagtasan is Filipino art of publicly arguing in extemporaneous, scaled and rhymed poetry manner formed by a group of Filipino poets in April 6, 1924 to commemorate the birth of Francisco Balagtas. Similar to the Fliptop Battle of contemporary period, this were fought by two different â€Å"Makata†, has a moderator, and has jurors that will decide whether who among the two excelled. 6 Balagtasan is a prominent type of literature from the time when is was discovered in 1924 unt il the world war II started. Balagtasan brightens the popularity of lots of makata. Well-noted theatres such as Opere House, Olympic Stadium, and Teatro Zorilla as well as the different theatres in the Philippines were fulled by public. A very expressive battle of discourse on Magazines, Newspapers, and even on the Radio were labeled before the world war II started. Different versions of Balagtasan pop-up in every regions of the language, as well as adopted language like English and Spanish. Being a form of national literature, it is still part of the lives of every filipino not just the whole form balagtasan but every piece of it as a cultural expression.7 Fliptop Battle and the conventional Balagtasan are both battle of wisdom and free-flowing poetic discourse. They give entertainment through humorous approach, bullying using hard-hitting words, and proving who among them is the best. Fliptop Battle as the modern Balagtasan is the focus of this study. Analyzing and critiquing is the main purpose of this research paper. Specifically, this study sought why Fliptop Battle dubbed as Balagtasan of modern day. This study was likewise anchored on the assumption that Fliptop Battle: The Modern Balagtasan as one of the modern significant pathway on the preservation of Philippine Language and educating masses on a new breed of wordsmith and calling attention on a dying culture in the Philippines. Statement of the Problem: The study intends to investigates and analyze the benefits together with the profile of Fliptop Battle as the modern balagtasan. Specifically, this study  sought to answer to the following questions: 1. What are the characteristics of the Fliptop Battle: The Modern Balagtasan and the Conventional Balagtasan? 2. What is the common feature of the modern and the conventional balagtasan? 3. What are the existing influences of â€Å"Fliptop Battle: The Modern Balagtasan† poses along: a. Music b. Literature c. Language d. Entertainment 4. What is the significant contribution of â€Å"Fliptop Battle: The Modern Balagtasan† to the preservation of Philippine Language and Culture? Scope and Delimitation: The primary objective of the study is to know why Fliptop Battle is called as the â€Å"Modern Balagtasan† and how will it aid on the preservation of the Philippine Language and Culture. The secondary objective of this study is to know its role and to understand how Fliptop Battle: The Modern Balagtasan affects and influences the Philippine Music industry, Entertainment, Literature, and Language. As an addendum, the study will only include major information concerning Fliptop Battle. Significance of the Study: The reason why this study is significant can be explained from three aspects. First, this study investigates the nature, quality, traits, attribute, peculiarity, and distinctiveness of Fliptop Battle: The Modern Balagtasan to the conventional Balagtasan. Consequently, this research might offer an empirical awareness to the reader on a dying culture reincarnated through a modern method. Second, this study will give knowledge to the readers regarding the stand of Fliptop Battle to Philippine Music industry, Literature, Language, and Entertainment. Third, it is hoped that this study may help the readers, as well as the authorities on providing the information addressed to the contribution of Fliptop Battle to Philippine Language and Culture. The researchers believed that this study would be beneficial to the following: Literature and Language Teachers — this study will help them in demonstrating and discussing the Modern Balagtasan in  contrast to the conventional balagtasan and encourage the students to love for own culture. Other Researchers – the study will serve as their reference encouraging them to research on different issues concerning cultural problems that needs a corresponding action and a guide for their studies and related purposes. Authorities – this study will serve to different sectors, governmental and non-governmental organizations as additional reference and will call their attention not just on the preservation of Philippine language and literature but also on the conservation and promotion of Philippine culture. NOTES 1Brown, Steven & Attardo, Salvatorre â€Å"Understanding Language Structure, Interaction, and Variation: An Introduction to Applied Linguistics and Sociolinguistics for Non-specialists†, The University of Michigan Press, 2000,2005., Pp. 160 2Mulfwene, Saliko S. â€Å"Language Evolution: Contact, Competition, and Change†, Cromwell Press, Wiltshirem, Great Britain, 2009 Pp.197 3Hawksby, Lester â€Å"Philip’s Encyclopedia† Octopus Publishing Group, c2007., Pp. 505 4 http://encyclopedia2.thefreedictionary.com/YouTube 5http://neillangit.wordpress.com/2010/08/09/modern-balagtasan/ (August 9, 2010) 6Zafra, Galileo S. â€Å"Balagtasan: Kasaysayan at Antolohiya† Ateneo de Manila University Press, Quezon City Philippines, c1999., Pp. 4-11 7 Ibid., 13. Chapter 2 Review of Related Literature and Studies This chapter presents the related literatures and studies gathered from various books, published and unpublished materials, internet and other references which are related to the present study. This section also consists of synthesis of the state of the art, analytical framework, analytical paradigm, definition of terms, and notes. Related Literature: This present the related literature reviewed â€Å"Fliptop Battle: The modern Balagtasan – An Analysis† is a product of research, and reading on several literatures and studies. Several books such as encyclopedias, journals, magazine, newspapers, audio-visual materials, and other standard reference were used. The Balagtasan: Kasaysayan at Antolohiya of Galileo S. Zafra is a collection of past events, origins, and literary works of popular â€Å"makata’s† in the Philippines since the era of Balagtasan has started and wrote about transforming the consciousness and fighting alien interests and the ills of the society concerning cultural awareness.1 In a documentary video done by Kapuso Mo, Jessica Soho, it was discussed that Fliptop Battle is a new tool in preserving and reviving the forgotten oral tradition of the Filipinos namely the â€Å"Balagtasan†. Traditions of every ethnicity serve as an identity who they are and where they came from. Based on the documentary, the so-called Modern Balagtasan popularly known as Fliptop Bat tle is being practiced by youths anywhere such as in school, street, and bars. On one of the video footage where CBCP’s Fr. Melvin Castro was featured, he stressed that Fliptop Battle is a very good invention of the youth and can be developed, purified, and elevate the quality.2 Saab Magalona (2010) is a writer of Philippine Star Newspaper. She featured and wrote about Aric Yuson, the founder of the Balagtasan of the modern day. Aric is the son of Alfred Yuson, a well respected Filipino writer and according to the interview done by Magalona, Aric has always been a fan of the battling aspect of hip-hop and watches different battle leagues online such as the biggest rap battle in the world Grind Time Now by America and Canada’s King of The Dot. â€Å"As for rap or emcee battles, I enjoy the spontaneity, competition, and of course, the relatively twisted humor employed in degrading your opponent† Aric shares. The facet is entertaining in itself, but ultimately he enjoys how concepts are formed and then articulated in battle verse. He wanted to apply it to Philippine culture that’s why the Fliptop Battle was born. The merit of Fliptop Battle is to educate the masses on both hip-hop and dying culture in the Philippines which is the Balagtasan especially on the promotion of social awareness.3 In the documentary film done by Motorcycle Diaries of GMA News TV, Jay Taruc presented facts about the Fliptop Battle considered as the Balagtasan of the modern day, its nature, and how Fliptop battle is being practiced. The documentary also reveals that Fliptop Battle is somewhat a pathway for  rappers to promote and educate masses about the hip—hop culture.4 â€Å"Teenagers have a playful mind that’s why it is natural for them to invent their vocabulary; in fact they can form little language. Changes in Language are normal in every existing language like Filipino†. – It is according to Virgilio Almario, a Philippine National Artist for Literature on an interview done by Television channel GMA News TV on the show Balitanghali regarding the impact of Bekimon, Jejemon, and Fliptop Battle: The Modern Balagtasan to Filipino Language.5 In the July, 2010 issue of FHM Magazine, Fliptop Battle was featured together with the founder of it namely Aric Yuson, popularly known as ANYGMA. They presented facts about Fliptop Battle, its origin, behavior, nature, concept, and other important details. The article also stressed that â€Å"Fliptop Battle is one of the Youtube sensations of 2010 because it has gone viral with several of video hits million views in just a couple months†. Related Studies: This presents the related studies, which the researchers were able to find. The development of this study was taken from published and unpublished theses. The Published Doctor in Filipino Thesis of Galileo S. Zafra entitled, The â€Å"Dalumat ng Katuwiran mulang Duplo hanggang Balagtasan† is a study were Balagtasan is being invoked. It is the continuation of his past study entitled â€Å"Kasaysayan at Retorika ng Balagtasan. This study is vital to the following mainly the Literature, History of poetry, Ethnography of Native Culture, and to the Filipino and Ancestral Philosophy. In literature, it provides unique principles to elevate the native literature particularly in rhetorical and oral traditions of regarding verbal jousts and Balagtasan. In history of poetry, distinctions between poetical joust and Balagtasan from native rituals, it can be used as a cradle to reintroduce the history of poetry in the Philippines. In ethnography of native culture, this offers vital promulg ation of fundamentals which will awaken the existence of past events and can be used as a tool for studying culture and data. In Filipino and ancestral phisophy, the study could be a reference in philosophical discourse through the use of criticism. This study is related to the present study since both dealt with Balagtasan as a nearly forgotten tradition in the Philippines. Loreviza, et.al., â€Å"Philipine seditious dramas as a tool for  social awareness† a study mainly to create social awareness on every readers and researchers about the events may happen on the environment using the most powerful tool on influencing the masses – Media. â€Å"As long as the world shall last there will be wrongs, and if no man objected and no man rebelled, those wrongs would last forever – Clarence Darrow†, as part of the community people are subjected to be more critical thinker. If all of these wrongs get ignored, ancestral heritages would probably be forgotten especially the new generation. This study is related to the study since both dealt with social awareness. â€Å"Social issues are inevitable†, a phrase which was stressed on the study â€Å"Social problems reflected in the selected essays from Time Asia Magazine† by Bongalon et.al.,This study focuses on several essays concerning present social issues and aimed to have an understanding on the problems found in their surroundings and its implication to the society which has been taken for granted. In relation to the present study, both aims to persuade the masses in appreciating literary works and create social awareness regarding social issues. Synthesis of the State of the Art: The related literature reviewed helped the researchers on finding necessary information relevant to the present study, including the concrete definition of Balagtasan. The evolution of it from the early period to the present as well as how Balagtasan as a literary form has contributed to the lives of every Filipinos and how it mirrors the society. Especially on the Zafra has a wide scope of Balagtasan on his study â€Å"Ang Dalumat ng Katuwiran Mulang Duplo Hanggang Balagtasan†. He included the â€Å"Duplo† or poetic jousts in his study which is said to be one of the influences of Balagtasan although, the whole dissertation talks about Balagtasan itself. This study becomes the basis of the present study on the contextual of traditional Balagtasan and he then clearly portrays the Balagtasan as a whole. He proved Balagtasan as a form of literature that has vital role in traditions which is culture to the Filipinos. The presentation of the Balagtasan is unique, original, and convincing because of his methodology and ethnography which lead to an evident of the literature and to the society where it belongs. Bongalon et.al., focused on persuading the masses in appreciating literary works of Filipino writers and to generate awareness in the social issues. They used  essays from a magazine regarding social issues which nowadays have been overlooked by many. Loveriza et.al., objective was to convince the readers as well as researchers to become more socially aware on their society and to be more patriotic in their cultural heritages which is similar to the present study. They used Philippine Seditious Drama as a tool which will aid on the witlessness of the present society and in comparison to the present study, both uses audio-visual materials. In this regard the researchers were inspired by this study because no one has yet conducted a research about the Fliptop Battle as the Modern Balagtasan considering that is new in the present society which has a great bearing and significance to the society as whole. THEORETICAL FRAMEWORK This study rests on the theory of Max Horkheimer’s (1937) Critical Theory. It deals with revitalization of radical, social and cultural criticism. This theory has two core concept: first is that â€Å"critical theory should be directed at totality of society in its historical specificity, and the second is that critical theory should improve the understanding of society by integrating all the major social sciences including geography, economics, sociology, history, political science, anthropology, and psychology. 2 The first concept deals with addressing it to the society through historical approach. In society, history is part of culture; failure to preserve cultural heritages will lead to overlooking. That’s the reason why Horkheimer have come up with this concept. The second concept states that critical theory should elevate the awareness of society by invoking the components of social sciences. A broad understanding of milieu particularly on societal components will aid on the preservation of cultural heritages and social awareness of every society. This theory aims not just to determine what was wrong with the contemporary society of the present but, by identifying progressive aspects and tendencies within it to help transform society for better.

Urbanization and Rural Migrants

DefinitionsUrbanisation: The process in which an increasing proportion of the population live in cities/urban areas. Urban growth: Increase in population size and/or physical size of the towns, cities and other larger urban settlements in a country or a region. Process whereby settlements grow in terms of population number and/or physical size Megacity: A giant metropolis with a population of at least 10 million Slums: A residential area that is physically and socially deteriorated and in which satisfactory family life is impossible. Squatters: Shelters with poor structural quality and developed without legal claims to the land and/or permission from the concerned authoritiesTrends in urbanisationGeneral trends:In 1950, there were two megacities with 10 million or more inhabitants. By 2005, this number has increased to 20 and it is projected that there will be 22 megacities by 2015. Developing countries will have 18 of the 22 megacities in 2015.LEDCs vs MEDCs:Since 1950, the most rap id growth in urbanisation has occurred in LEDCs (Less Economically Developed Countries) in South America, Africa and Asia. Between 1950 and 1990, the urban population in LEDCs has doubled. In China, the urban population grew from 192 million to 375 million in 16 years. However, this is not the case in MEDCs, which instead face the phenomenon of counter-urbanisation where people choose to move away from the bustling city to the quieter rural environment.Positive impacts (Reasons for urbanisation)Wage and employment differentials Economic advancements are better in the city for migrants due to higher wages and increased number of working days. For example, In Dehli, rural migrants’  income increase by 150% compared to those in villages. Job opportunities in the city can also be found in the form of employment in informal sectors such as hawkers selling food by the sidewalks. This requires limited capital as money does not have to be spent on renting a workplace or a stall.The cities provide a greater opportunity for rural migrants to climb the income ladder. The increased wealth will enhance the lives of the migrants and their families as money can be spent on proper food, water, healthcare and even education. If the money is invested well in their children, their families can be brought out of the cycle of poverty, increasing their standard of living in the long run.Access to Amenities and ServicesDue to the close proximity of people in the highly populated cities, it is easier and cheaper to provide amenities that are accessible and affordable to everyone. This is referred to as the economies of scale, hence allowing city dwellers to have better and cheaper access to water and electrical supply. This results in an improvement in their living standards and decreases one’s chance of contracting diseases related to the lack of proper water supply.For example, water pipes and sewers can be constructed within densely populated areas more efficiently than laying long pipelines connecting houses in more dispersed rural settlements. The poor access to basic infrastructure has a disproportionate effect on rural women as they perform most of the domestic chores and often walk long distances to fetch water. The energy spent on getting water can be better channeled to economic activities in urban areas.Future ProspectsPeople are willing to endure short-term difficulties in the hopes of better prospects of economic gain and improved welfare in the longer term, even if only for their children.Economic growthCities are engines of economic growth as they are places where money, services, wealth and manpower are centralized. Cheap labour will attract foreign investors as production cost is low. Through trade and tourism, foreign money will flow into the country, boosting the economy. Urban-based economic activities account for more than 50% of the gross  domestic product (GDP) In all countries. For example, Mumbai, the richest city in I ndia, ha the highest GDP of any city in South, West and Central Asia.Negative impacts (Challenges)Urban unemployment and urban povertyThere is a huge economic income disparity, leaving a huge gap between the rich and the poor in the cities. This is because the rural migrants lack education and the skills required to get a good job. Hence, the inhabitants of the urban areas have better access to the various industries due to the higher levels of education they received, while rural migrants only earn a meager income. This is made worse by the lack of jobs due to the sudden increase in population and workforce in the city. Many rural migrants turn to the ‘informal sector’ as their source of income, where there is no need for them to pay taxes.However, this results in a decrease in the government’s income, which can be used to build and improve infrastructure and provide better amenities and services to the people. For example, in Morocco, street vendors are a commo n sight as these mobile traders do not have to pay rent or municipal tax. However, these informal traders cause small retailers to lose out in the competition and has forced many small businesses in the area to close down.Traffic congestionThe increased income means an increase in private ownership of cars as a form of luxury instead of taking public transportation. However, this leads to traffic congestions during peak hours due to insufficient roads in the transport network, leading to delays and frustrations. It is estimated that in Bangkok, a car spends an average of 44 days per year stuck in traffic. Apart from being a waste of time, it also causes environmental and noise pollution. This affects the quality of life for urban dwellers.Environmental degradationThe increase in private car ownership and other human activities result in air pollution and other forms of environmental degradation such as dumping of chemical waste in waterways. More than 80% of sewage in developing   countries is discharged untreated, polluting rivers, lakes and coastal areas. This makes water unfit for drinking and also upsets the ecosystem. Fumes from exhaust pipes cause the air to be filled with harmful particles that negatively affect the health of urban dwellers, especially those with respiratory difficulties such as asthma.This is a prominent problem in Beijing, where the smog in the air is so thick that it is a cause of worry for the citizens. Smoking causes lead pollution in the air, which has adverse effects on other’s health. The air in New Mexico causes lead levels in babies to be so high that it impairs their brain development. This affects the social wellbeing of the citizens.HousingRapid urbanisation has led to the development of squatter settlements and an informal sector to the economy. By 2050, it is estimated that the world’s population will be 9 billion, of which 3.5 million will be living in slums and squatter settlements. There is a huge demand for housing due to the great increase in urban population. This pushes up the price of housing. Poor rural migrants who are unable to afford proper housing are forced to live in slums or squatters.1. These settlements lack proper sanitation, drainage and disposal systems (dumping ground). The houses are closely packed in a disorderly fashion, and often overcrowded with people. This makes the spread of communicable diseases such as tuberculosis quick and easy, giving rise to a high likelihood of health problems, especially given the unsanitary conditions. 2. There is an inadequate access to clean water and lack of a proper sewage system, allowing water-borne diseases such as cholera and typhoid to be spread easily. (2 million children are killed yearly by water contaminated by sewage.)3. There might be a high incidence of fire breakouts as the close proximity of the houses make it easy for the fire to spread. Furthermore, the disorderly arrangement of houses makes it difficult for s lum residents to escape easily from the fire. 4. Lack of basic amenities and services such as electricity means the need to use oil lamps and kerosene for lighting. This also increases the chance of a fire. 5. Makeshift shelters are built using low quality building materials such as  cardboards, planks, etc. that might be flammable. This encourages a fire breakout, and also means that a fire can cause the residents to lose all their possessions. 6. The lack of a proper drainage system might lead to flooding, especially for slum settlements build on water-retention areas.SolutionsHOUSING:1. (Overcrowding) Curb the flow of rural-urban migration to ensure that the government can cope with the pace and provide the necessary infrastructure required a. Improve living conditions in rural areas such that there will not be a need for rural dwellers to move to the city. b. Indonesian migrants to Jakarta are required to obtain residence cards to prove that they have a job and accommodation i n the city before permission is granted to them to leave the rural areas. 2. (Slums) Improving living conditions of squatter settlements a. â€Å"For a Better Calcutta† in India: The Central Metropolitan Development Authority (CDMA) launched this  £250 million programme to make slums more bearable and the city liveable by installing sanitation and sewers, drinking water and streetlights, health care and education. a.i. 150 000 street lighting points provideda.ii. Provision of 90 litres of water per capita per day. More than 20 000 water tap points and connections have been provided a.iii. Revamp and Renovation of drainage and sewage systems: 45 000 permanent sanitary latrines (1 per 35 people) a.iv. Construction of 600m of paved roads and pathwaysa.v. Gardens, parks and playgrounds on 60 sites are under construction.Provision of subsidized housing and relocationa. Cingapura project, Sao Paulo, Brazila.i. Brazil aims to replace slums with low-rise blocks of flats. They aim t o resettle 92 000 families from 243 slum sites a.ii. Residents pay for the house over a span of 20 years at a low interest rate. 4. Self-Help Schemesa. In Nairobi, Kenya Africa, the World back gives financial support to the  squatters. Building lots are provided and laid out with water, drains, roads lighting and occasionally clinics and schools. Squatters are given modest loans for building materials and are expected to build their own homes on prepared sites. 5. With these interventions, slum and squatter dwellers of urban areas are experiencing an improvement in the living environment.TRAFFIC: 1. Restrictionsa. Curbing vehicle growth by increasing the cost of private car to discourage car ownership. a.i. For example, in SG, potential car owners must pay to bid for a Certificate of Entitlement (COE) b. Reducing congestion by limiting the number of cars on the road. b.i. In Singapore, ERP gantries are set up on frequently congested roads to collect additional road tax during peak hours. b.ii. Beijing restricts certain cars with certain numbers from going on the roads on weekdays 2. Encourage the use of public transport by improving and subsidizing public transport to make it accessible and affordable.MacroconceptsUrbanisation is an inevitable process for a country on its way to development. No country has achieved high-income status without first urbanizing, and nearly all countries become at least 50% urbanized before fully reaching middle-income status. Urbanization plays an important role in economic, political and cultural development, and also provides better access to education, employment and healthcare, hence improving the social wellbeing of the people.Even though urbanisation brings about both advantages and disadvantages, many of the urban problems are results of poor management and planning and the absence of coherent urban policies. For example, in Africa, urban areas are economically stagnant or in recession, hence local authorities do not hav e the money or expertise to provide services such as access to water, housing, education and healthcare. This results in the formation of slums. (70% of Africa’s urban population live in slums) Hence, urbanisation itself is not a problem, and should be encouraged. However, it has to be accompanied with proper planning and  regulation.

Peak Garage Door Swot Analysis

Case 2: Yorktown Technologies Group 7 I. Problem definition: Trying to find a marketing and distribution strategy that would help the company reach its revenue goals. II. SWOT Analysis: 1-Strengths: †¢ The company raised additional capital to fund its business operations and had more than three dozen different investors †¢ The firm will be launching the first commercially available biotech animal in the U. S †¢ Yorktown Technologies grabbed the attention of the media and the news of the upcoming Glo fish launch was on the front pages of many famous magazines †¢ $ 4 million out of $ 700 million was spent on Yorktown Technologies products by consumers. †¢ Yorktown technologies’ suppliers and distributors have been regular suppliers of tropical fish to the 3 major retail chains †¢ The company was given exclusive rights to lines of red, green, yellow and orange fluorescent zebra fish which provided the company with an effective barrier to entry against potential competitors 2-Weaknesses: Generated more than $ 120,000 loss in 2004 †¢ There is no enough money to support a national advertising campaign †¢ Not being able to sell the Glofish in California which is an important market with high population †¢ High demand on limited supply †¢ Some countries are still not convinced with the safety of the GloFish 3-Opportunities: †¢ California is a very important market that has a population of 33 million who are willing to buy innovative products †¢ International markets where the fish can be sold mainly Asia †¢ Zebra fish are known to be very popular ornamental fish with more than 200 million sold in the U. S alone †¢ Two dozen regional wholesalers located throughout the country distribute freshwater ornamental fish to an estimated 5000 retail establishments for sale to consumers †¢ Total sales of pet stores are increasing at an annual rate of 7% †¢ Consumer market for freshwater ornamental fish and related products in U. S exceeds $700 million annually and is growing at a rate of 9% a year 4-Threats: †¢ The blanket regulation that the California Fish and Game Commission passed and that prohibited the possession of genetically modified fish in California †¢ Number of pet stores in U. S is declining at annual rate of 2% †¢ The anti-biotechnology groups that are trying to stop or disrupt the launching of Yorktown Technologies by spreading misinformation about the safety of the fish †¢ The ethical and environmental questions regarding the sale of the genetically modified fish †¢ The strong competition in Asia especially Taiwan where genetically modified fish is being sold and rumors say that some of them are being introduced in the U. S III-Alternative courses of action: 1-Alternative one: Opening a Glofish Kiosk in a shopping mall Advantages |Disadvantages | |Shopping mall kiosks have enjoyed explosive growth in |High renting cost per year | |terms of revenue and numbers |Customers might get confused with the availability of | |Offering GloFish branded tanks and supplies |different products | |These outlets sells variety of products |Small space | -Alternative two: Possibility of marketing the Glofish product line through the internet directly to con sumers Advantages |Disadvantages | |no rent costs |Availability of numerous dot com firms that marketed | |no operating costs other than delivery |tropical fish to consumers | |ability to offer and show customers the variety of |Competitive prices | |products available for GloFish |Delivery cost is high | 3-Alternative three: Selling the fish through international markets |Advantages |Disadvantages | |Increased sales |must consider foreign regulations that would apply to | |High market share |the genetically modified fish | |High brand awareness by consumer due to the expansion |cannot market the product in all countries | | |high competition with similar products and prices | IV-Recommended course of action: My suggestion is to go with the first recommendation that states to open kiosks in shopping malls Reason of choice: Due to the fact that malls are explosively growing in numbers and revenue and this would be a great benefit for Yorktown Technologies. V-Recommendations: a-What should be done? Showing people the value Glofish add b-Who should do it? Middle management (marketing and distribution department) and the sales team that is in contact with the customers – When should it be done? As soon as all people are aware that the following fish are harmless and the regulations allow their sale. d- How should it be done? -displaying then fish in a way that will show their true color and glow which will be the first thing that will attract the customers -offering competitive prices and promotions -always reminding people that they are not a threat e- How much it will cost? Rent is high which is between $12,000 and $36,000 per year and operating costs

Interpretive Paper on the Bayon Temple Essay Example | Topics and Well Written Essays - 3000 words

Interpretive Paper on the Bayon Temple - Essay Example At the centre of the walled city is the Bayon Temple, representing the intersection of heaven and earth. The Bayon Temple is renowned for its immense stone faces of the Bodhisattva Avalokiteshvara also known as Lokesvara; every stone face looks outwards and keeps watch over each cardinal direction. The calmly smiling image is believed to represent King Jayavarman himself (DumarCay et al, 2001) . Additionally, there are fifty-one smaller towers surrounding Bayon, each with four faces of its own. The long walls surrounding the Bayon Temple bear a unique collection of bas-relief scenes of legendary and historical events (DumarCay et al, 2001). Over 11,000 carved figures are wrought on the 1.2 km of wall, their paint now faded The Bayon Temple consisted of three plans, for the three levels of the monument. The fourth state of construction pertained to the building of passages linking the galleries at the first and second levels (DumarCay et al, 2001). The purpose of this paper is to inte rpret the architecture of the Bayon Temple of Angkor Thom in Cambodia. The relationship of its elements, shape, and design to the temple’s socio-cultural context will be examined. ... The central ‘mountain’ was a Buddhist sanctuary containing a large image of the Buddha Amitabha, while the four faces of Bodhisatva Lokesvara, ‘the Lord of the World’ embellished its numerous towers (Figs. 2 and 3) (Eisenstadt, 1971). There is a gate in the middle of each of the four sides marking the limits of the city, and a fifth gate on the East leads to the entrance of the royal palace. Similar to the central Bayon Temple, and the other towers within the walled city of Angkor, the towers above the gates are also crowned with the four-fold faces of Lokesvara. Thus, the smaller world of the city, and that of the whole Khmer empire were put under the protection of the ‘Lord of the Universe’ (Eisenstadt, 1971). The cosmic meaning of the city was further accentuated by the balustrades of the causeways leading over the moat to the city gates. They were made up of rows of giant stone figures representing gods and demons, holding a massive seven-he aded serpent (Figs.4, 5, and 6) (Eisenstadt, 1971). By these structural components and adornments, the entire city represented the â€Å"churning of the primeval milk ocean by gods and demons, when they used the serpent king as a rope and Mount Meru as churning stick† (Eisenstadt, 1971, p.171). Thus, the moat around the walled city of Angkor Thom symbolized the ocean, while the Bayon Temple at the centre of the city which formed the converging point for all the lines of churning gods and demons, represented Mount Meru itself. This is portrayed in Figs. 4, 5 and 6. According to DumarCay et al (2001), in the architectural history of ancient Cambodia, the Bapuon was the last temple mountain constructed in compliance with the cult of

Workflow Essay Example | Topics and Well Written Essays - 500 words

Workflow - Essay Example When an object absorbs visible red light wavelengths (within wavelength of about 700nm) it is observed be hue. This is explained by the fact that not when red light wavelength strikes the object, not all the light rays are absorbed, but some are reflected by the surface. This reduces the brain perception of the red light as refection is accompanied by wavelength transformation. Light is described by its wavelength (a physiological property) which is the distance between two consecutive crests. However, not all the wavelengths are visible to our eyes. Human eyes are sensitive to a limited electromagnetic spectrum range with falls between 400 to 700 nm (nanometers) which accounts for only a mere slice within the massive electromagnetic spectrum range. Although the range of light spectrum visible to human eye are limited within 400-700nm, we use the invisible waves which are beyond our vision in a number of ways ranging from x-rays (of short-wavelength) to radio and television broad-wavelengths. Human eyes are made of light sensors which are very sensitive to visible electromagnetic spectrums. When the visible light wave strikes the light sensors in the eyes, the sensor communicate the signal to the brain, which perceives the received signals as being instinct color. The type of the color perceived by the brain depends on the constituents and composition of t he wavelengths of the visible light spectrum (Billmeyer and Max Saltzman 12). For instance, when all the visible wavelengths are detected once by the sensor, white light are perceived by the brain or a black color would be perceived when the brain detects no wavelengths. The normal ability of an individual to visualize color or light wavelengths is defined as trichromacy. Tungsten is an example of Illuminant-A falling in the class of incandescent lighting with a temperature of 2856Â ° K.

Management of Mean Hyperglycaemia Levels in ICU Patients Research Paper

Management of Mean Hyperglycaemia Levels in ICU Patients - Research Paper Example There is enough evidence to believe that the aftereffects faced by sufferers of persistent hyperglycemia can be mitigated purely through better monitoring and management of the patients’ states of health in the Intensive Care Units. However, the exact causes of negligence, mishandling and below par medication of the patients are still not established; nor do we know exactly how these phenomena affect the patients’ organs and organ systems, which phenomenon occurs in what circumstances, and what is implied by each occurrence in medical terms. Problem Statement Diabetes mellitus has a unique association with other acute and chronic disorders such as congestive heart failure, chronic obstructive pulmonary disease, stroke, kidney failure, etc. During hospitalization, patients often encounter hyperglycemia. This is due to the increase in stress hormone circulation (Trence, Kelly, & Hirsch, 2003). It has been experimentally proven that high levels of glucose may have traumati c effects on the hemodynamic, immune and vascular systems. It has also been documented that the patients of hyperglycemia usually encounter subsequent health complications in the intensive care units (Golden, Peart-Vigilance, Kao, & Brancati, 1999). For instance, if the glucose levels are high after cardiac surgery, the chances of infection in the region of surgery increase (Zerr et al., 1997). Figure 1. Relationship between Hyperglycemia and Stress Hormone Circulation. Adapted from "Management of Hyperglycemia in the Hospital Setting" by Silvio E. Inzucchi, 2006. The New England Journal of Medicine, 18, p. 1904. The observations regarding the relationship of hyperglycemia with disorders of endocrine, cardiac and metabolic systems are not confined to patients of chronic... The research proposal is hereby complete and may be put forward for a practical study based on it. This proposal is of course, a theoretical briefing about the academic way of researching a very particular topic. It is intended to be a guideline for the specific tasks to be performed in carrying out a research study on the management of mean hyperglycemia levels of patients in ICUs. While the proposal is intended to be not lengthy nor incomprehensive or inconclusive, it is limited in scope anyhow by the project’s academic nature and by the requirements of this course and the level of study. Also, the project’s uniqueness is emphasized in the fact that it proposes a quantitative study while research projects regarding an area dealing strictly with human interactions, such as nursing, are most usually qualitative. While there may be some value in utilizing this proposal for some research, there certainly was a lot of useful learning during the performance of this project. It taught me about the value of choosing the right topic for a research: it is what determines the experience in drafting the rest of the proposal. It seems a bit presumptuous to try to adapt a yet-obscure topic for a research study of this level.

Dissertation in Science Education Example | Topics and Well Written Essays - 1750 words

In Science Education - Dissertation Example Example of the nature of the structuring that makes it possible for in-depth science research knowledge to be impacted includes the intensiveness of the program. For instance some teachers are brought up close with Cornell Center for Materials Research (CCMR) laboratories, which are facilitated by specialized laboratory managers, faculty and former students for as long as six weeks without a break (Cook et al, 2000). Normally, such mathematics and science teachers do not get the opportunity of having dedicated times with laboratory experiences with the standard of the CCMR Shared Experimental Facilities. Another relevant component of the RET program that is set to make it very easy for shared experiences to impact deep into teachers attending the program is the fact that the programs are structured such that participants work together as team. In effect, basic concepts that could prove difficult in their understanding are easily shared among team members for practical resolution. Ind eed, for the fact that the structure of the program is intense and focused on problem solving skills, set out by trained and skilled facility managers Sadler et al (2009) have noted that it has always been possible and easier for teachers attending the RET programs to have the kind of experiences that the programs require them to have. But it is important to note that the essence and idea behind the RET programs does not end with the mere acquisition of knowledge on research experiments for teachers. Rather, the major target of the program is the student, meaning that after teachers gain the experiences from the program, they should be in a position to passing these on to their students (Polloway, Patton and Serna, 2008). As teachers, it has always been expected that there will be the use of learner-centered and other creative approaches to teaching that make absorption of concepts taught easier for learners. However, some key factors have often inhibited this noble vision. Subseque ntly, students, who are the target products of the RET programs have not benefited fully from the programs (Rao, 2009). 1.3 Purpose of the Study Based on the background given and the problem identified earlier, the researcher seeks to use this proposal to clearly identify and spell out the factors that aid in the successful implementation of science and engineering practices into the regular classroom experience of teachers. Furthermore, ways by which teachers can be supported in their classroom after completion of any RET program to make implementation of experiences and subsequently improvement of student learning possible, shall also be outlined. 2.0 Background Literature 2.1 Measuring success of RET programs in Learners Several researchers in the area of science and mathematics education have studied the need to making the learner the end product of teachers’ success with the RET program. In this, a number of debates and arguments have come up was to why the focus on the systematic structure of the

Experience being given a gold award in class for academic excellence Essay

Experience being given a gold award in class for academic excellence - Essay Example It was the day before our last day in school and I was so excited because that was the day when our teacher will announce the three top students in our grade level. I knew I was one of the candidates but I was not sure whether I could make it to the top three. I woke up early that day, not having slept the whole night because of excitement. When I arrived in school, teacher was just about ready to announce the top three students. She started by announcing the bronze medalist. My hands were as cold as ice. I was hoping that my name will be called but I felt sad when the name of the bronze medalist was not mine. She then announced the silver medalist. By that time, I was already as pale as a ghost because of anxiety. Still, I was not the silver medalist. At this point, my last and only hope was that I would be the gold awardee. I prayed fervently as if it was my last prayer. I was already having butterflies in my stomach. Then, the announcement came, â€Å"The gold awardee for this ye ar is †¦Ã¢â‚¬  Yes! I was the gold medalist, the top student in class! I felt I was floating in air. I jumped for joy as if I had ants in my pants. The cheers of my classmates were deafening. My efforts at studying hard every day were not futile. My efforts paid-off. Now, I have an ace up in my sleeve. And as my dad put it, â€Å"Now son, you have another feather in your cap!† The following day was the awarding ceremony. My face was as bright as the sun this time.

3D printer Lab Report Example | Topics and Well Written Essays - 250 words

3D printer - Lab Report Example There are several accessories required to use the equipment in the lab. An advanced slicing engine, the algorithm that directs a MakerBot Replicator, powers the machine. The materials used determine the product, but it is essential to understand the software and other computer applications that are required for the model before printing (3D Creation Lab). One also needs to select an appropriate polymer or business papers if one needs a durable prototype. The process for 3D printing is a lengthy process, but in the end, it turns digital designs into realism. It involves laying successive layers of materials using a computer, in an additive process that continues until one reaches the desired product in terms of geometry and shape. A computer aided design (CAD) package is used to design a model before the printing process (3D Creation Lab). After examining the design for manifold errors, one converts the model into thin layers, which designers tailor according to the type of printer. An inkjet printer head sets down material onto a powder bed in succession, through processes such as extrusion and

Assignment Two Essay Example | Topics and Well Written Essays - 250 words - 1

Assignment Two - Essay Example icle on â€Å"The effect of unionization on the gender earnings gap in Canada† by Shamsuddin and University of New England (1996), women are not as organized as compared to men when it comes to joining unions. Gender variations in unions are a critical topic in Human Resource Economics because students in the management class get to understand the role that unions play in a state. The second question is on the topic of 21st century unionization rates by genders. Have the rates of men and women in Unions changed in the 21st century? Contrary to the number of women who joined unions in the 1990s, women in the 21st century are now joining unions at an increasing rate. Women in 1981 were at a rate of 31% as compared to men who were at a rate of 42% in terms of joining unions (Barry & Wilkinson, 2011). The 21st century unionization rates by genders serves as a fundamental topic in Human Resource Economic because students in a management class are in a better position to address gender differences among employees as future managers. Lastly, the other question is on unionization rates in Canada and United States. Is there enough evidence to show that the unionization rates in Canada are similar to those in the U.S? According to Barry and Wilkinson (2011), there is little research showing the possible causes of gender variations in Canada. Therefore, it is necessary to conduct more research to fully understand the gender variations in unions which are in Canada (Shamsuddin & University of New England, 1996). The unionization rates in Canada and the U.S are important in Human Resource Economics because they allow management students to understand the factors that have an impact on different countries when it comes to managing unions or different employees as future

Investigating the effectiveness of Mobile Antivirus Application on Android and Windows Mobile Phone Essay Example for Free

Investigating the effectiveness of Mobile Antivirus Application on Android and Windows Mobile Phone Essay Chapter 1: Anti-virus Applications on Mobile Devices Mobile phone anti-virus software refers to security software programs which have been professionally developed to protect device users from viruses, worms, Trojans and other malicious programs and removing them where possible. Anti-virus software programs have lately gained popularity due the increased incidences of malicious threats of attack on the web. There are several new viruses that are detected on a day to day basis on the cyberspace. While some of these viruses may be harmless, others are annoying and quite destructive. Certain viruses replicate themselves, but others may cause serious problems to the extent of erasing all data on a device drive. The use of anti-virus for device protection can be applied to multiple operating systems including Mobile Windows and Android mobile phones (iSoftwareReviews 2010). Antivirus software works in various technical ways to give protection to and remove viruses from mobile devices. This normally occur through two security scanning functions namely On-Access Scanning and On-Demand Scanning. The On-Access scanning works in real-time to ensure a mobile device is protected at all times by monitoring for viruses to any accessing in the mobile device, for example while opening a file or opening an application. Despite of the fact that this software slows down the speed of a device, its role in antivirus protection is so critical and should thus be enabled at all times. On-Demand Scanning offers antivirus protection only when activated to scan any particular area, folder, file, or drive. The program then provides a scan report about how many viruses that have been found in the scanned item. In the event that a virus is detected, the program will notify the user and recommend an action which includes either to deleting or quarantine the virus (iSoftwareRevie ws 2010). The rapidly increasing advancements of mobile phone technology to include a number of useful features have made android and windows mobile phones very popular pocket personal computers. This increased popularity has not however come with its own setbacks. Just like the ordinary personal computers, android and windows mobile phones have also been subjected to increased viruses attack. Virus attack has therefore become the latest and single biggest threat to the mobile phone industry. Subsequently, numerous companies dealing in software have come up with anti-virus for use in the android and windows mobile phones. These are mainly anti-virus software packages developed to provide anti-virus protection to mobile phones (iSoftwareReviews 2010). There are a number of anti-virus software programs for mobile phones that are available to the users. The main mobile phone anti-virus software includes AhnLab Mobile Security, Avast! PDA Edition, Avira Antivir Mobile, BitDefender Mobile Security, BullGuard Mobile Antivirus, Dr.Web Mobile Security Suite, F-Secure Mobile Security, Kaspersky Mobile Security, and Norton Smartphone Security. AhnLab Mobile Security software provides a solution for viruses and worms protection and removal. It runs under windows mobile and android mobile phones. Avast! PDA Edition is an antivirus protection for PalmOS and Windows CE, Android phones, and Pocket PC based devices (iSoftwareReviews 2010). Avira AntiVir Mobile provides professional virus and malware protection for pocket PCs, Windows mobile and Android mobile phones. BitDefender Mobile Security provides solution for virus protection and removal for PDAs and Smartphone that run on Windows mobile or Android mobile phones. BullGuard Mobile Antivirus provides solutions for protecting Pocket PCs and Windows mobile against viruses and other malicious programs. Dr.Web Mobile Security Suite is designed to provide anti-virus security solutions for pocket PCs that runs on Windows Mobile operating system. F-Secure Mobile Security is a complete mobile security software package that includes anti-virus, anti-spyware, a firewall and a remote control anti-theft feature for protection. Kaspersky Mobile Security also provides a complete protection package including Anti-theft protection, virus protection, firewall and anti-spam for SMS, EMS, and MMS. Norton Smartphone Security offers anti-virus, anti-spam, and firewall for Windows mobi le and Android mobile protection (iSoftwareReviews 2010). Protecting an android and window mobile phone from attack requires a complete understanding of all application communication. This is important because software can only protect a device if and only if it is able to read the same information as the mobile phone device, subsequently application layer threats. It may not be possible within the technological framework for antivirus software to understand application communications or analyse application behaviour through the deep inspection of intrusion prevention packets, whether on individual basis or when reassembled into their original sequence. Similarly, network-level antivirus may detect a small number of known, easily identifiable security threats by simply examining pre-programmed patterns (Citrix Systems 2006).   Installation of antivirus is the best known way of protecting android and windows mobile phones. The best types of antivirus are the application firewalls since they operate at the application layer instead of the network level. The application firewalls are able to enforce correct application behaviour while preventing any malicious activity. This is because the firewalls are able to inspect the actual internet communication and understand the context of all client requests and application responses through which they are sent to the internet. A complete mobile phone security application needs to offer full protection of all the elements of an application as well as users of the application. In most cases however, security applications for mobile phones are only limited to the application programme and application data (Citrix Systems 2006). Thesis Statement Despite web devices continuing to face significant security threats, mobile phones go completely unprotected while web browsing, downloading applications, checking e-mail, conducting online banking and connecting to social networking sites like Twitter and Facebook. While mobile attacks are increasing rapidly and hackers are financially motivated to steal data, identities, and intercept corporate communications, it has become critical to protect mobile devices such as android phone and Windows phones. Background of the study Smartphone security is the process of preventing and detecting unauthorized use of your system. Prevention measures help you to stop unauthorized users (also known as intruders) from accessing any part of your mobile phone system. Detection helps you to determine whether or not someone attempted to break into your system, if they were successful, and what they may have done. We use android and windows mobile for everything from banking and investing to shopping and communicating with others through email or chat programs.   Although you may not consider your communications top secret, you probably do not want strangers reading your email, using your phone to attack other systems, sending forged email from your phone, or examining personal information stored on your phone (such as financial statements). There are a variety of antivirus software packages that operate in many different ways, depending on how the vendor chose to implement their software. What they have in common, though, is that they all look for patterns in the files or memory of your Smartphone that indicate the possible presence of a known virus. Antivirus packages know what to look for through the use of virus profiles (sometimes called signatures) provided by the vendor. New viruses are discovered daily. The effectiveness of antivirus software is dependent on having the latest virus profiles installed on your Smartphone so that it can look for recently discovered viruses. It is important to keep these profiles up to date. Chapter 2: Android Phone Emulators An android mobile phone is a phone fitted with a set of software consisting of operating systems, middleware and other major applications. The main features of android include application framework for facilitating reuse and replacement of components, Dalvik virtual machine which is optimised for mobile devices, optimised graphics, an integrated browser, media tools for common audio, video and still image formats, SQLite for structured data storage, and GSM Telephony. Other features include Bluetooth, Camera, and Rich development consisting of a device emulator, tools for debugging, memory and performance profiling. Android technology is dependent on Linux version 2.6 to power the main system servicing including security, memory management, process management, network stack, and driver models (Android Developers 2010). Android technology is made up of a multi-process system in which each application runs in its own process. A standard Linux facility is responsible for coordinating security between different applications such as user and group identifications assigned to the applications in Android mobile phone. The crux of the security applications is on the basis of the concept that no application, by default, has access to perform any operation with a potential of adversely impacting on other applications, the operating system, or the user. The applications that the Linux facility must grant permission include reading or writing the user’s private data, reading or writing another application’s file, performing network access, and keeping the device awake. The permission that an application requires is statistically declared in that application so that Linux facility can master the upfront during installation and not subject to change thereafter (Android Developers 2010). The antivirus software for mobile forms utilises various virus detection methods. The two main virus detection methods include signature based detection and behaviour based detection. Signature Based Detection makes use of virus signatures dictionary to compare the files when checking for viruses. A signature dictionary is a database containing very many virus signatures which the software manufacturer has so far found. The user is expected to continually update the virus signature directory as when new viruses, worms, Trojans, and other malicious programs appear. Failure to update the dictionary may lead to failure of the software to detect emerging viruses. The behaviour Based Detection is designed to monitor and control any activities in the device system for suspicious program behaviour. In the event that a suspicious behaviour is detected, the software probes further into that suspicious behaviour by applying the signature based detection to countercheck whether the activity is malicious or not. In the event that the suspicious program is malicious, an alert will be generated to notify the user. Android emulator is a virtual mobile device which runs on a phone system and allows the user to prototype, develop, and test android applications for possible malicious programs without necessarily using a physical device. This device mimics all the hardware and software features of a phone save for the fact that it cannot receive or make a call. As soon as a particular application starts to run on the emulator, it may make use of the services of the android platform to invoke other applications, access the network, and notify the user. The emulators also contain various debug capabilities like console from which the user can log kernel output, simulate application interrupts, and simulate latency effects and dropouts on the data channel (Android developers 2010). As stated earlier, android utilises a multi-process system in which each and every application runs on its own process. Since majority of the security between applications is granted at the process level, android emulators provide more detailed security features through a permission mechanism that enforces restriction on the specific operations that any particular process can perform and permission for granting ad-hoc access to specific pieces of data. While the emulators ensures that no application acts in a manner that can adversely affect another application, it is still possible for an application to encroach into the actions of another application as long as permission is forehand obtained in order to perform the foreign function not provided by the basic nucleus (Vennon 2010). The android emulators can also disallow these extraneous permissions on the basis of the certificates that were used to sign the application or by simply prompting the user. The permission that an application will require to function outside its nucleus is statistically declared by the emulators within the application and will be relayed to the Smartphone user, and the permission will not change. The android emulators consider malware to be malicious software designed to infiltrate a Smartphone system without the user’s informed consent (Vennon 2010).

Salvador Dali Belief System Essay Example for Free

Salvador Dali Belief System Essay Salvador Dali – Explore and analyse the metamorphosis of Dali’s belief system through his art Salvador Dali was an artist; known not only for his tremendous artistic talent and flamboyant and eccentric personality, but also for the greater meaning he entwined into his art. His contrasting beliefs led to an interesting metamorphosis of his belief system. Dali struggled between religion and science, due to conflicting family influences from his childhood and personal experiences which he would go on to endeavour in life. Dali’s initial works commenced by experimenting specifically with scientific themes and ideas, which can be noted in one his most famous paintings; The Persistence of Memory (1931). However as his life progressed, Dali’s new reincarnated interest in religion, mysticism and metaphysics led him to believe that religion and science co-exist simultaneously, which he portrayed through his artwork. Dali developed conflicting views regarding religion from a very young age. The artist grew up in a household where his mother’s family were devout Catholics; however his father was a firm atheist. Dali’s early views on religion were explicitly expressed in his drawing Sometimes I spit with Pleasure on the Portrait of my Mother (The Sacred Heart) (1929). This abstract themed drawing of what appears to be the silhouette of Jesus Christ is incredibly blasphemous. The hand written â€Å"Parfois Je crache pour plaisir sur la portrait de ma mere â€Å"literally translates to â€Å"Sometimes I spit with pleasure on the portrait of my mother†. The drawing is done in black ink on a plain white canvas. This simple colour scheme proves to be very effective, as it delivers the message very clearly and graphically. However, the simple nature of this particular drawing reflects what artists and literary figures from previous generations would have potentially branded as a â€Å"simple† and â€Å"earthly† mind due to the lack of belief in religion and one’s higher self. The style of writing could almost be associated with the types of print associated with cartoons. This just further reflects the lack of seriousness on Dali’s behalf. On the drawing, the words â€Å"ma mere† are specifically written in a bolder and larger size compared to the rest of the sentence. This effect makes these two words stand out in particular, emphasising Dali’s abhorrence towards his mother’s belief system. The small drawing in the centre of the silhouette with the Christian symbol of the cross represents Dali’s version of â€Å"The Sacred Heart†. This heart which he has drawn appears to be a very deformed heart. According to Christian beliefs, The Sacred Heart is a devotional name used by Catholics to refer to the physical heart of Jesus Christ, as a symbol of divine love. The devotion especially emphasizes the unmitigated love, compassion, and long-suffering of the heart of Christ towards humanity. By illustrating this â€Å"Sacred Heart† as deformed, Dali atrociously insulted his mother’s beliefs. This scandalous portrayal of the priesthood clearly reflects how Dali and his father viewed the priesthood as heavily corrupted, ignorant and hypocritical. The deformed heart reinstates how he thought the Catholic Church had deformed views, beliefs and a deformed lifestyle. Dali was an artist who formed part of the Surrealism movement. In the surrealist period, I wanted to create the iconography of the interior world – the world of the marvellous, of my father Freud. I succeeded in doing it. Today the exterior world – that of physics – has transcended the one of psychology. My father today is Dr Heisenberg† (Salvador Dali, quoted in Elliott H. King, ‘Nuclear Mysticism’, Salvador Dali: Liquid Desire, p. 247). The artists from the surrealist era introduced the theory of the liberation of desire through the invention of techniques that aimed to reproduce the mechanisms of dreams (Centre Pompidou, 2007). From a very young age, Dali was an avaricious learner of science and extensively read many books on geometry, mathematics, optical science, physics and natural history. Dali extensively studied and experimented with the Freudian theories on dreams and the unconscious. Several surrealist artists turned to hypnotism and drugs to delve into the dream world, where they looked for unconscious images that were not available in the conscious world, and Dali was an artist who was known for doing so (Art History Archive, n. d. ). The most famous painting associated with Dali is â€Å"The Persistence of Memory†, which was completed in 1931. This painting perfectly expresses Dali’s intense fascination and interest with the world of science, in particular modern physics. Albert Einstein proved to be a strong influence and inspiration for Dali. Dali’s ubiquitous thirst for science and modern physics naturally drew him to Einstein’s idea of relativity from the early 1900’s. This painting primarily focuses on the theme of time and the idea that time is relative, not fixed. There are three clocks, which appear to be melting, drooping and fluid in movement. These clocks represent that time is irrelevant, especially during sleep. However, the one watch on the desk appears to be normal yet closed, with ants crawling all over it. These ants are a subtle theme in the painting, suggesting that they are drawn to the decaying of time, as if it were â€Å"like rotting flesh† (The Museum of Modern Art). The colour scheme which Dali uses, is a scheme found in many of his other paintings. The use of the earthy colours such as brown, yellow and blue to portray sandy beaches and a slightly rugged coastline, resemble imagery which he had been exposed to as a child in Port Lligat. The use of these earthy colours and scenes of nature in a raw yet calm form brings about a sense of grounding to the painting, which contrasts to the dreamy ideologies which were commonly introduced by Surrealist painters, in particular Dali. In addition, Dali uses contrasting shading and light in this painting. The left half of the painting appears to be under a darker light and shady, whereas the right hand side of the painting appears to be brighter and exposed to sunlight. This subtle detail suggests that these two halves could represent the sub-conscious mind and the conscious mind. In the painting, the drooping, flexible clocks are placed within the darker shaded part of the painting, representing the subconscious mind and the dream world. However, the â€Å"conscious† part of the painting, which appears to be lit by sunlight, suggests that in reality, there is light at the end of the tunnel. This part of the painting also doesn’t enclose any of the clocks, which further emphasises Dali’s belief that in reality, time is definitely relative. Whilst in America during the 1940’s Dali experienced a shift in attitudes and began to reinvent himself. Despite the hatred he had for the Catholic Church during his younger years, Dali found himself exploring and returning to his mother’s belief system. Dali reinvented his art to explore and combine psychology, science and religion. This urge to explore his religious roots came from his research regarding Spanish mystics, who believed that science, art and religion can be expressed and proved as one. During this time, Dali came to know of the mathematician Matila Ghyka, whose works related to the golden mean, a harmonious proportion known to the Ancient Greeks and present in both nature and art. It was through this mathematician, that Dali came to learn of this unique and beautiful proportion. Dali was convinced that Ghyka had solved the problem of geometrical composition and used a transcription of his golden mean composition diagram as an inspiration for many of his compositions ( The Dali Dimension: DVD). Dali incorporated the use of the golden mean in many of his works, such as The Sacrament of the Last Supper (1955). In mathematics and art, two quantities are the golden ratio if the ratio of the sum of the quantities to the large quantity is equal to the ratio of the larger quantity to the smaller one. This proportion has been used in the form of the â€Å"golden rectangle† since the renaissance era by many artists, and is believed to be the most aesthetically pleasing. Dali was heavily inspired and influenced by artists from the renaissance era and therefore incorporated the golden rectangle in his own works too. The ratio of the dimensions of Dalis painting Sacrament of the Last Supper is equal to the golden ratio. Dali incorporated into the painting a huge dodecahedron (with each side being a pentagon) engulfing the supper table. According to Plato, the dodecahedron was the solid which the god used for embroidering the constellations on the whole heaven, and is intimately related to the golden ratio; both the surface area and the volume of a dodecahedron of unit edge length are simple functions of the golden ratio. In the painting The Sacrament of the Last Supper, Dali uses daring presentation. He successfully modernises a traditional and religious scene. The painting has an intense clarity to it, where the brush stroke artifacts that are barely visible give the image an even more meticulous quality to it. Dali presents Christ without any facial hair, which proves to be an extremely rare portrayal albeit a very effective one which modernises Christ. The use of the chapel like setting through the use of modern architecture removes this scene from an ancient biblical time in history, replacing and bringing it to what possibly could be the present. The three-dimensional effect which Dali incorporates proves to be alluring and only exemplifies the modern feel of the scene this painting. By using the three-dimensional affect, Dali could also be hinting at an ethereal dimension of spirituality. The colour scheme which Dali uses consists mainly of celestial shades of blue and soft hues of gold and white. Dali continues the beautifully spiritual theme with the body of Christ. The body is emphasised by the lack of a head, with his arms stretched over the Apostles symbolising that Christ offered himself up, however the Apostles are a metaphor for the mystical and metaphysical body of Christ. Dali seems to be the perfect match to create a modern-day painting of The Sacrament of the Last Supper, since he seemed to express a genuine understanding of the supernatural whilst having the uncanny ability to successfully merge modern science and religion in his work. Dali’s painting Meditative Rose (1958) charmingly indicates a sense of profound, peaceful serenity and completion in Dali’s life, in particular his relationship with his wife Gala, with whom he had an unconventional yet fulfilling and committed relationship with. The large, beautiful rose is unique and stimulating and provides the main focus of the painting. The rose is synonymous with the female form and is featured as a motif and metaphor for a sexual symbol in many of Dali’s other works. The rose bears a dual symbolism, which could represent Mary the mother of Jesus, as well as Dali’s beloved wife Gala. Dali’s positioning of the huge beautiful red rose hovering in the sky with a couple standing below it, promotes a sense of ambiguity and awe. The style which Dali has used is a unique blend of realism and dream-like fantasy. The tiny drop of water on the rose petal insinuates a realistic feature; however it can also infer a reference to holy water, implying that everyone’s life can have an auspicious element to it. The distinctive Spanish landscape which blends a range of earthy colours such as shades of yellow, orange and brown promote a sense of unity and variety. Dali strongly disliked war and conflict, he painted this painting over a decade after the Second World War had ended; therefore the peaceful qualities of this painting reflect his own personal emotional state as well as the condition of the community too. The rose is known for its medicinal and curing properties and perhaps by using this precious plant a motif, Dali aimed to promote healing through his art work. The journey for Dali to balance the struggle between religion and science proved to be empirical yet highly enriching and beneficial for him. Despite growing up with immense hatred towards Catholicism and religion, Dali turned to Spanish mysticism and metaphysics and proved that science and religion can perfectly complement one another. Through his artwork, his vivid expression along with his meticulous technique and exploration of challenging yet intriguing themes, perfectly show the journey and metamorphosis of his belief system.

Calculation Of Traditional Costing Method Accounting Essay

Calculation Of Traditional Costing Method Accounting Essay The objective of doing this Cost Accounting Assignment is to understand how to do a proper calculation of traditional costing method and the Activity-based Costing. It is important to have this basic practice to help us in the experience of doing this calculation while we are studying other topic. Through the process of calculation of both methods, I have done by given the history of both method, the definition of both method, and the explanation of both methods. Other than that, I also have given the differences of the traditional costing method and activity-based costing. I also have given the advantages and disadvantages of both methods. This calculation is for understand total profit of ScooterDrivers product. And discuss the implication of activity-based costing for the director. TABLE OF CONTENT PAGE NO. 1. EXECUTIVE SUMMARY 1 2. QUESTION 1 Calculation total profit Absorption costing Activity-based costing Report Evaluate absorption costing and activity-based costing Implication of activity-based costing 3-4 4-5 6-12 12-14 3. QUESTION 2 15-24 4. REFERENCES 25-26 QUESTION 1 Calculate the total profit on each ScooterDrivers three types of product using each of the following methods to attribute overheads Absorption costing OAR = Budgeted production overhead Budgeted activity level OAR = RM2,400 000+RM6,000 000+RM3,600 000 200 000 + 220 000 + 80 000(direct labour hours) = RM12, 000 000 500 000(direct labour hours) = RM 24 per direct labour hours Product cost per unit RisingStar(RM) RoadRider(RM) FireRoll(RM) Direct material 400 600 900 Direct labour (RM5ÃÆ'-100hrs) 500 (RM5ÃÆ'-137.5hrs) 687.50 (RM5ÃÆ'-200hrs)1000 Prime cost 900 1287.50 1900 (+)Production (RM24ÃÆ'-100) 2400 (RM24ÃÆ'-137.5hrs)3300 (RM24ÃÆ'-200hrs) 4800 Overhead Production cost per unit 3300 4587.50 6700 Profit RisingStar(RM) RoadRider(RM) FireRoll(RM) Total(RM) Selling Price per unit 4000 6000 8000 (-) Production costs (3300) (4587.50) (6700) Profit per unit 700 1412.50 1300 (ÃÆ'-)Output Unit 2000 1600 400 Profit 1,400 000 2,260 000 520 000 4,180 000 Activity based costing OAR = Budgeted production overhead Budgeted activity level Deliveries to retailer = RM2,400 000 250 (100+80+70) = RM 9600 per deliveries to retailers Set- up costs = RM 6,000 000 100(35+40+25) = RM60000 per set up Purchase orders = RM 3, 600 000 800(400+300+100) = RM 4500 per purchase order Product cost per unit RisingStar(RM) RoadRider(RM) FireRoll(RM) Direct material 400 600 900 Direct labour (RM5ÃÆ'-100hrs) 500 (RM5ÃÆ'-137.5hrs) 687.50 (RM5ÃÆ'-200hrs) 1000 Prime cost 900 1287.50 1900 Production overhead [ Deliveries to retailers 480 480 1680 [ [ Set up costs 1050 1500 3750 [ [ [ Purchase order 900 843.75 1125 Production cost per unit 3330 4111.25 8455 Profit RisingStar(RM) RoadRider(RM) FireRoll(RM) Total(RM) Selling Price per unit 4000 6000 8000 (-) Production costs (3330) (4111.25) (8455) Profit per unit 670 1888.75 (455) (ÃÆ'-)Output Unit 2000 1600 400 Profit 1,340 000 3,022 000 (182 000) 4,180 000 To : ScooterDrivers director From : Management Accountant Evaluate the labour hour and the activity-based costing methods in the circumstances of ScooterDriver. ABSORPTION COSTING METHOD During the most of the 1900s, almost all companies used traditional costing systems that those do not accumulate or report costs of activities or processes (Anderson, 1995). Traditional absorption costing methods attribute production overheads to units of output without attempting to allocate administration, selling or distribution overheads and many activities are not directly related to production volume(e.g. ordering, delivery, transportation, equipment set-up, machining and administration) (Miller and Vollman, 1985). These require non-volume based cost drivers if costs are to be appropriately traced and provide the motivation for the development of activity based costing (ABC) systems(Hilton, 1994). Direct material and direct labour costs can be easily be traced to jobs and processes, but manufacturing overhead may bear no obvious relationship to individual units of product and assignment of overhead made through a volume-based activity base (or cost driver), attempt to ensure that products which cause large amounts of overheads costs correspond with those which require large amounts of the cost driver (Sizer, 1989). The allocation of manufacturing overhead (indirect manufacturing costs) to products on the basis of a volume metric such as direct labour hours or production machine hours(Sizer, 1989). As manufacturing becomes more sophisticated the manufacturing overhead costs usually increase while the direct labour hours or production machine hours decrease therefore, the direct labour or machine hours are unlikely to be the root cause of the manufacturing overhead(Hilton, 1994).   ABC (ACTIVITY-BASED COSTING) ABC (Activity-Based Costing) arise in the 1980s from the increasing lack of relevance of traditional cost accounting methods (Weetman,2006). The traditional cost accounting methods were designed around 1870 1920 and in those days industry was labor intensive, there was no automation, the product variety was small and the overhead costs in companies were generally very low compared to today, from the 1960s particularly 1980s this changed rapidly (Whitehead and Upson, 1982). For these reasons, and more, traditional cost accounting has been called everything from number 1 enemy of production and questions whether it is an asset or a liability have been raised (Innes and Mitchell, 1998). ABC has been promoted by Johnson(1988), Kaplan(1988) and Cooper (1988), among others, as a means of improving the quality of management accounting information when traditional methods of allocation overhead costs might be misleading to the users of product cost information (Smith, 1995). Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system, while mainly used for private businesses, ABC has recently been used in public forums, such as those that measure government efficiency (Cooper, 1990). ABC recognizes that many significant overheads are related to activities which are independent of volume and identifies those cost drivers which consume resources to determine process and product costs (Innes and Mitchell, 1998). ABC is an alternative to traditional accounting where business overhead (indirect costs such as lighting, heating, and marketing) provided in the percentage of direct costs of the activities but this is not satisfactory because the two activities that absorb the costs are directly can use very different amounts of overhead (Izhar, 1990). An industrial robot is a large scale, for example, can use the same amount of labour and materials as a robot. But the specific robot uses far more time (overhead) engineers from a mass production company (Johnson and Kaplan, 1987). ABC is an accounting method that allows businesses to gather data about their operating costs and they are assigned to specific activities such as planning, engineering, or manufacturing and then the activities are associated with different products or services (Jones and Dugdale, 2002). In this way, the ABC method enables a business to decide which products, services, and resources are increasing their profitability, and which are contributing to losses (Johnson and Kaplan, 1987). Managers are then able to generate data to create a better budget and gain a greater overall understanding of the expenses that are required to keep the company running smoothly (Izhar, 1990). Generally, activity-based costing is most effective when used over a long period of time, as opposed to shorter-term solutions such as the theory of constraints (Smith, 1995). ABC is a method of allocating costs to products and services (Izhar, 1990). It is generally used as a tool for planning and control and it was developed as an approach to address problems associated with traditional cost management systems that tend to have the inability to accurately determine actual production and service costs, or provide useful information for operating decisions (Hopper, Northcott and Scapens, 2007). With these defiencies managers can be exposed to making decisions based on inaccurate data. The higher exposure is for companies with multiple products or services (Innes and Mitchell, 1998).   DIFFERENCES BETWEEN TRADITIONAL AND ABC SYSTEMS There is a basic philosophical difference between the traditional and the ABC approaches. Traditionally sees overheads as rending a service to cost units, the cost of which must be charged to those units (Atrill and Laney, 2007). ABC sees overheads as being caused by activities, and so it is the cost units that cause the activities that must be charged with the cost cause (Drury, 2005). It is not always easy to see how and why some overheads costs have arisen (Atrill and Laney, 2007). This has traditionally made them more difficult to control that direct labour and materials costs, if, however an analysis of overheads can identify the cost drivers, question can be asked about whether the activity driving certain costs is necessary at all, and whether the cost justifies the benefit (Warren, Reeve and Fess, 2005). Adopting ABC requires that most overheads can be analysed and the cost drivers identified (Drury, 2005). This means that it might be possible to gain much cleaner insights about the overheads costs that are caused, activity by activity, so that fairer and more accurate product costs can be identified, and costs can be controlled more effectively (Warren, Reeve and Fess, 2005). Under ABC, an overheads cost pool is established for each cost driver in which all of the costs caused by that driver are placed (Atrill and Laney, 2007). All costs associated with this activity would be allocated to that cost pool and the total costs in that pool would then be allocated to output, using the cost driver identified, according to the extent to which each unit of output drove those costs (Warren, Reeve and Fess, 2005). Allocating overheads costs to cost pools, as is necessary with ABC, contrasts with the traditional approach, where the overheads are normally allocated to production departments (cost centers) (Atrill and Laney, 2007). In both cases, however, the overheads are then charged to cost units (goods or service) (Drury, 2005). With the traditional approach, overheads are apportioned to product departments (cost centers) (Dyson, 2007). Each department would then derive an overhead recovery rate, typically overheads per direct labour hour (Weetman, 2006). Overheads would then be applied to units of output according to how many direct labour hours were worked on them (Abraham, Glynn, Murphy and Wilkinson, 2008). With ABC, the overheads are analysed into cost pools, with one cost pool for each cost driver (Drury, 2005). The overheads are then charged to units of output, through activity cost driver rates, and these rates are an attempt to represent the extent to which each particular cost unit is believed to cause the particular part of the overheads (Abraham, Glynn, Murphy and Wilkinson, 2008). ADVANTAGES AND DISADVANTAGES OF ABSORPTION COSTING AND ABC ABSORPTION COSTING ADVANTAGES DISADVANTAGES It assumes all the costs that contribute to the final product in some way(Atrill and Laney, 2007). This includes both direct costs and indirect costs(Atrill and Laney, 2007). Direct costs refer to the costs that can be detected directly to the product itself, such as direct materials or direct labor(Atrill and Laney, 2007). Indirect costs refer to costs which cannot be detected directly to the products and allocated to products, such as property taxes or factory manager wage(Atrill and Laney, 2007). A disadvantage of absorption costing involves pricing decisions(Drury, 2005). When a company has excess capacity and it considers various business opportunities, it may deny business that would generate profits for the company(Drury, 2005). The company evaluates each business opportunity using absorption costing as its base cost(Drury, 2005). The company accepts business opportunities that provide revenue above the absorption cost and rejects business opportunities that provide revenue below the absorption cost(Drury, 2005). Some of the business that the company rejects may contribute additional profits to the company when it has excess capacity (Drury,2005). Generally accepted accounting principles (GAAP) represents the standard that most corporations pursue for financial reporting(Johnson and Kaplan, 1987). Generally accepted accounting principles need corporations to use absorption costing for external reporting(Johnson and Kaplan, 1987). Companies that use different forms of product costing for internal analysis is still necessary to maintain a system of absorption costing to GAAP(Johnson and Kaplan, 1987). Companies that use absorption costing for all the valuable products have the advantage that the cost of the same can be used for all purposes(Johnson and Kaplan, 1987). Another disadvantage of absorption costing involves skewing the results of decisions made to discontinue business segments(Izhar, 1990). When the company uses absorption costing in the decision, the analysis includes fixed costs that will remain whether the company eliminates the segment or not(Izhar, 1990). Absorption costing identify fixed costs in the cost of the product(Izhar, 1990). Because it is suitable to determine the price of the product(Izhar, 1990). Pricing based on absorption costing ensure that all costs are covered. (Izhar, 1990) Absorption costing does not help in cost control and planning and control functions(Johnson and Kaplan, 1987). It is not useful in determining the responsibility for the occurrence of cost(Johnson and Kaplan, 1987). It is not practical to hold the manager responsible for the cost of which he / she does not control(Johnson and Kaplan, 1987). Absorption costing will show the proper calculation of the profit of variable costing in situations where production is carried out to have a sale in the future (e.g., seasonal production and seasonal sales) (Izhar, 1990). Some costs can be removed from the product during the income statement for the inventory issue(Johnson and Kaplan, 1987). Therefore, managers evaluated on operating income can temporarily increase profit by increasing production(Johnson and Kaplan, 1987). . ACTIVITY-BASED COSTING ADVANTAGES DISADVANTAGES The advantage of activity-based costing is the accuracy in the process of costing with regards to the product line, the end-users of the product, the stock-keeping units employed by the management and the channel and category which streamline the flow of the product from the producer to the end user(Dyson, 2007). The process of data collection for this system is very time consuming(Smith, 1995). This system helps in the process of better understanding the concept of resource allocation overhead costs business as common as they used by specific product line and their relationship to specific cost drivers(Dyson, 2007). The system is so transparent that some managers will not approve because they want to keep a few things from the viewpoint of owners(Smith,1995). This process is for   cost of unitary, or the marginal cost calculations based on the contrast with the traditional method of cost accounting that uses the total cost(Dyson, 2007). Capital expenditure on systems based on the following activities and running costs can be a road block for the firm(Smith, 1995). The system is easy to understand and interpret it can be accessed, use and functional implemented throughout all forms of business set-up(Dyson, 2007). The system helps in the process of benchmarking which is part of the quality control system(Dyson, 2007). The system works very well will increase the quality and up gradation program(Dyson, 2007). The implication of activity based costing The finance director argued that I very much doubt whether selling FireRoll is viable but I am not convinced that activity-based costing would tell us any more than the use of labour hours in assessing the viability of each produt. From my opinion, I not agree with what finance director told because in activity-based costing use cost driver. Cost driver is a factor that can cause a change in the cost of an activity. An activity can have more than one cost driver attached to it. For example, a production activity may have the following associated cost-drivers such as a machine, machine operators, floor space occupied, power consumed, and the quantity of waste and/or rejected output. In ScooterDriver they used three type of cost driver such as deliveries to retailers, set-up costs and purchase orders. So we can see how much each cost driver cost for the product and choose the product fairer and more accurate product costs can be identified, and costs can be controlled more effectively. Other than that, activity-based costing not only using labour hours for assessing the viability of each product, it also use machine hours. The marketing director argued that I am in the process of negotiating a major new contract with a motorcycle rental company for the RisingStar model. For such a big order, they will not pay our normal prices but we need to at least cover our incremental costs. I am not convinced that activity-based costing would achieve this as it merely averages costs for our entire production. From my opinion, I not agree with what marketing director told because activity-based costing shows average cost better than absorption costing. Absorption costing is more simplistic and less accurate than activity-based costing, and typically assigns overhead costs to products based on an arbitrary average rate. Activity-based costing is more complex and more accurate than absorption costing. This method first assigns indirect costs to activities and then assigns the costs to products based on the products usage of the activities. The managing director argued that I believed that activity-based costing would be an improvement but it still has its problems. For instance, if we carry out an activity many times surely we get better at it, and costs fall rather than remain constant. Similarly, some costs are fixed and do not vary either with labour hours or any other cost driver. From my opinion, I not agree with what managing director told because the definition of fixed cost in activity-based costing is a cost element of an activity that does not vary with changes in the volume of cost drivers or activity drivers. For example The deprecation of machine may be direct to a particular activity, but it is fixed with respect to changes in the number of units of the activity driver. Same goes to ScooterDrivers product the cost is fixed over a given time not all time or period. And the designation of fixed cost can also vary depending on the extent which the volume of production , activity drivers or cost drivers may change. The chairman argued that I cannot see the problem. The overall profit for the company is the same no matter which method of allocating overheads we use. It seems to make no differences to me. For my opinion, I agree with what chairman argued that both method gave same profit but from my point of view, I think that activity-based costing more benefit than the absorption costing. The profit of ScooterDriver company is RM4180000. For what I said that activity-based costing more benefit because absorption costing mostly utilizes volume related allocation bases while activity-based costing. uses drivers at various levels. Activity-based costing is a method that allocates a cost to various activities which then enable an organization to make informed decisions regarding products and/or services. Once the costs have been determined, they can be input into computer applications designed to analyze the costs. Management can then modify the budget and help the company become more profitable by decreasing inefficient activities. So activity-based costing is more advantage to a company to make profit. Question 2 Explain how the business environment that businesses face has changed over the past decades and discuss how this has had impact on management accounting. INFORMATION TECHNOLOGY (IT) The so called new media boom of the 1980s failed to live up to expectations because the underlying technologies never became widespread(Drury, 2004). In contrast, technological advances on two fronts which are digitization and networking have become indispensable components of todays society(Drury, 2004). Digitization is enabling the fusion of different media based on technologies for processing and transmitting huge volumes of data(Drury, 2004). Networking is creating virtual communities on networks (cyberspace) centered on the Internet(Drury, 2004). With the advance of technology, electronic networks are revolutionizing structures and processes in the business world(Hilton, 1994). To improve processes, businesses are introducing e-mail and intranets. But of even greater impact is the revolution in business contacts not only with other companies but with consumers. The infrastructure has grown as more consumers use personal computers and participate in networks, and technological advances are making communication more efficient. Whereas information technology in the past mainly focused on changing work processes inside companies, todays revolution in information and communications technology could potentially alter the model of communication between businesses and consumers. In the old economy information communication, and transactions are all physical things(Hilton, 1994). They include cash, stamps, invoices, stock certificates, reports, face to face meetings, analog telephones, radio and television broadcasts, receipts, blueprints, maps, photographs, books, newspapers, magazines, and direct mail advertising. In the new economy, all types of information transactions, and personal communication will increasingly be digitized-that is, compressed into bits, stored in computers and transmitted through networks at the speed of light. The quality of information will be much better than with analog transmission. Today our approach to daily life is centered on physical things(Hilton, 1994). For example, the act of shopping involves a process of going to a store, obtaining information on the desired product, making a purchasing decision, paying money, and receiving the product. With the emergence of mail order shopping, transactions could be carried out simply by exchanging information on a product or service, and credit cards and mail delivery eliminated the need to visit a store and talk to a sales clerk(Hilton, 1994). In other words, information on products and services could be dissociated from and distributed separately from the physical product or service, eliminating time and space restrictions of conventional physical communication. This implies a shift in management resources from land, labor and capital, to information. In the information network society, the conventional conditions for corporate success such as large cities, large markets, and large companies will no longer apply. Companies can operate from anywhere if they are connected to a network, and can plunge right into the global market rather than grow in the local market. Since the most important factor is the value of the information a company possesses, we predict that market entry and competition will intensify as size of capital becomes irrelevant to market entry. Application of IT in management accounting has major impact on the organizations profits. It is wrong to conclude that implementation of new technology in management accounting will improve companys profits. Implementation of new technologies may reduce companys income, as the implementation is costly depending on the technology adopted. There is a risk to the companies that if inappropriate technology is chosen, then the company is forced to incur unnecessary costs which lead to waste of resources. However, if the management and the accountants study the feasibility and the functionality of the systems before the implementation of IT in management accounting, then the above risk can be avoided. The skill and knowledge of accountants should be repositioned to support the application of IT in management accounting. The companies have to send their staff to IT related training to acquire and update their IT skills to use the system efficiently. The users of the system must be trained w ell in order to take advantage of the technology within the system. Selecting user friendly system is essential, as it require less IT skilled personnel to handle the system. Most of the systems available now are user-friendly and easy to use. Technology is changing fast and it is very difficult to keep track with the technology changes. The companys challenge is to adopt a technology that can be used for a long period which may not be achievable now. The new technology today will be obsolete within couple of months and will be replaced by more sophisticated technology. So the company has to select the technology that is upgradeable to meet the future technology requirement. GLOBALIZATION Globalization means  the reduction of the difference between one economy and another  so that trade within and between different countries is increasingly similar all over the world. Globalization has become a big buzz word in the last 10/15 years, but it has been going on for centuries, and especially since 1945. In the 17th Century new ship design allowed Europeans to start trading with the rest of the world in a much bigger way, although trade was still a tiny part of the economy compared to agriculture. Later developments in transport, steam ships, the railways and now aircraft, have all contributed to the development of trade. Aircraft also move people around quickly, so the sense of the size and distances of the world shrinks making us feel that far-away places are no longer so strange. The internet now allows international communication in a way that was not possible before; your favourite site could just as easily be in New Zealand as in London. The following main factors have fuelled the pace of globalization which are first is technological change, especially in communications technology.  For example, UK businesses and data by satellite to India (taking advantage of the difference in time zones) where skilled but cheaper data handlers input the data and return it by satellite for the start of the UK working day. Second is transport is much cheaper and faster.  This is not just aircraft, but also ships. The development of containerization in the 1950s was a major breakthrough in goods handling, and there have been continuing improvements to shipping technology since then. Third is removal of capital exchange controls.  The movement of money from one country to another was also controlled, and these controls were lifted over the same period. This allowed businesses to move money from one country to another in a search for better business returns; if investment in ones own country looked unattractive, a business could buy businesses in another country. During the 1990s huge sums of money, mainly from the US, have come into the UK economy. There are three impact of globalization on management accounting. First, management accounting deals with both financial and non-financial data to support a wide range of managerial decisions in contrast to financial accountings focus solely on financial data to support investors and creditors capital allocation decisions. For many companies, notes CareerBank.com CFO Douglas Banister, the real value-add is the integration of financial reporting with operational information. Second, management accounting looks forward as well as backward, whereas financial accounting is oriented solely towards history. Management accounting involves anticipating what will, could, or should happen, as well as figuring out what did happen. Forecasting, planning, and budgeting are typical management accounting activities. Third, management accounting looks outward as well as inward, whereas financial accounting is focused solely on what happens internally within an enterprise. Management accounting involves proactively seeking and identifying opportunities and threats that an enterprise faces from customers, competitors, suppliers, regulatory agencies, and other external parties. In short, management accounting is focused on enhancing business performance in a competitive environment, not simply on ensuring compliance with standards and regulations. MANUFACTURING ENVIRONMENT New manufacturing strategy commonly involves the use of new technologies, and changes in organizational structure and management practices, such as Just-in-Time (JIT) and Total Quality Management (TQM) that possible lead to a radical change in the way business is conducted. AMT applications include applications such as computer integrated manufacturing (CIM), computer-aided design (CAD), computer-aided engineering (CAE), flexible man