Cost Management Essay -- Accounting Finance Business Essays

Cost Management On page 92 of our text it says that committed cost argon costs arising from the possession of facilities, equipment, and a basic organization. Discretionary costs are determined by management as part of the periodic supplying process in order to meet the organizations goals. They have no obvious relationship with levels of capacity or output activity. Therefore my assumptions of move and Discretionary costs are as follows.Committed CostsDiscretionary CostsAdministrator$60,000Assistant$35,000Accounting and Billing$15,000Two Secretaries$42,000Consulting$10,000Supplies$35,000Salaries$46,000Advertising and furtherance$9,000Transportation$10,000Professional Meetings and Dues$14,000Security$12,000Two Social Workers$70,000Custodial$13,000Totals$166,000Totals$205,000When I first took a look at this duty assignment, I thought it would be a bit difficult to prove my point by using the text as a reference guide. I did that my citing the definition, but I am tone ending to rely on what I know as a manager of a business to answer these questions and I was told that real world experiences are roughlytimes better that citing them from a text. Therefore, I am going to take a stab at this.I feel that Dr. White needs to take a look at theses areas-* Salaries (for assistant and two secretaries and for two social workers)* Supplies* Advertising and Promotion* Professional Meetings and DuesMy first question as I was reading this assignment was What do they need with an Assistant and two secretaries? Where do they hold their meetings? What do they need two social workers in each of the two areas for? Why are they spending $35,000 in supplies? I also referred back to my previous classes in team work and producing a greater output in half the time. This is non needed here. This is a mental health facility and as hard as it might be at times, they can cut the two secretaries to the administrator. I believe that one would suffice and the administrator has an ass istant. They can also cut the social workers down to one per shift area, or one for community health and one for mental health. This outpatient clinic has operational costs of $371,000 with $205,000 being what I ... ...clinics long-run prospects. (Managerial Accounting pg 93) I am simply recommending a reduction in certain areas of the clinic.In any business, when one becomes accustomed to functioning in a certain manner it is difficult to identify and separate what is costing you money, oddly if it is personnel. I am very familiar with this as this is one area where I am forced to entertain a spile of cuts. A lot of times it is like cutting your nose off to spite your face. I will honestly admit that this is one area that is the absolute hardest for me, as these good deal become like family. Advertising and promotional items are essential to any business but when you spend more money to promote a company, than what you are bringing in, you have a serious problem. Therefore, wi th this said, I would advise Dr. White to prepare for a reduced budget by analyzing what is costing her the most money, and make a decision in those areas as to how to scale them back. It will not be an easy task, but I feel that I have offered her some viable alternatives.Works Citedwww.nationalpen.comHorngren/Sundem/Stratton-Introduction to Management Accounting, 2005, Upper Saddle River, New Jersey.

powmac Free Macbeth Essays: Death as the Price of Power :: GCSE Coursework Macbeth Essays

Death as the Price of Power in Macbeth Macbeth is a tragedy and a story of the struggle between good and evil. It is about a Thane of Scotland who murders the king in his quest for power. Macbeth commits these crimes partly because of his wifes inspiration and greed, in the end he is destroyed because he feels so guilty and is overtaken by fear and paranoia. The most important part of the mould for me was the moment when Macbeth dies. This shows that the play was a complete tragedy and Macbeths ambitions which were influenced by his wife were a failure. Not one of the main characters benefited by this terrible chain of events. All the pain and sadness illustrated in these scenes represent the play as a whole, it is a classic tragedy. This moment was so powerful as it is done off stage moreover with sound affect this left a lot more to the imagination which has a strong impact.The acting was very believable and made me feel involved. I felt I knew what its like to be in such a human tragedy. The king of Scotland played his part well. I thought this because of his corpse language, in that he stood tall and mighty like an important person, a leader. The servant acted small and insecure. he kept his body in a globe and had his head down low, he never raised his voice but when people did to him he flinched . This illustrated that he was of lower status. When an important action was taken posture the actors attention focussed on the event taken place and they exaggerated the major actions. For instance when Macbeth saw the images of a bloody clapper he looked and reached out at something. Also when someone was talking or making a speech all the other actors looked at the actor who was speaking or showing something. If an actor was the center of attention they would be in the middle of the stage, as when Macbeth saw the ghost of his friend he had murdered. The table was in the corner while Macbeth was in the center looking at the table this made it very cl ear of the situation and who you were supposed to be looking at. When noblewoman Macbeth rubbing her hand continuously to get the blood off, this symbolizes her fear and guilt.

Tatparya and its role in verbal understanding :: Concept of Intention Sentence Papers

Tatparya and its role in verbal understandingI examine the concept of figure (tatparya) and its role in the phenomenon of verbal intelligence (sabdabodha) with special persona to Navya Nyaya, followed by some critical and evaluative remarks. An effort has been do to give an banknote of the shoe collar of intention (tatparya) in intravenous feeding types of destines a) the ambiguous sentence b) the non-ambiguous sentence c) the vedic sentence and d) the sentence uttered by a parrot. I.The present paper gives an account of the concept of intention (tatparya) and its role in the phenomenon of verbal comprehension (sabdabodha) with special reference to Navya Nyaya, which is followed by some critical and evaluative remarks. In this connection, an effort has been made to give an account of the apprehension of intention (Tatparya) in four types of sentence (a) ambiguous sentence (b) non-ambiguous sentence (c) vedic sentence and (d) sentences uttered by a parrot.II.The Naiyayikas hav e pointed out the philosophical significance of intention (Tatparya) inaugural in the context of enquiring the seed of revelatory meaning (Laksana). To them the non-realisability of intention or tatparya (tatparyanupapatti) is the seed of laksana i.e. implicative meaning. In fact, the implicative meaning of the destination, ganga as found in the sentence gangayam ghosah is the bank of the ganga.. The primary meaning of the terms ghosah and ganga are ghosapalli and a particular incline of water (Jalapravaha-visesa) respectively. The milk-man-colony cannot remain in a particular bleed of water and hence there is the non-realisability of the relation (anvayanupapatti) between them. This can be removed, if the bank of the ganga is interpreted as the meaning of the term ganga through laksana. In the alike(p) way, the implicative meaning of the term ghosah is also possible. In the former case laksana in the term ganga is accepted, but not in the term ghosah. In another, the reverti ng case is accepted. If laksana is accepted in either of the terms, there will not be the non-realisability in respect of relation (anvayanupapatti). If it is argued that the removal of the non-realisability of relation is the result of laksana, the feel that the implicative meaning of the terms ganga and ghosah are to be accepted becomes meaningless. In reply, it can be said that the rule becomes contradicted if it is accepted that the removal of the non-realisability of relation is two the result and seed of laksana.Tatparya and its role in verbal understanding Concept of Intention prison term PapersTatparya and its role in verbal understandingI examine the concept of intention (tatparya) and its role in the phenomenon of verbal comprehension (sabdabodha) with special reference to Navya Nyaya, followed by some critical and evaluative remarks. An effort has been made to give an account of the apprehension of intention (tatparya) in four types of sentences a) the ambiguous sen tence b) the non-ambiguous sentence c) the vedic sentence and d) the sentence uttered by a parrot. I.The present paper gives an account of the concept of intention (tatparya) and its role in the phenomenon of verbal comprehension (sabdabodha) with special reference to Navya Nyaya, which is followed by some critical and evaluative remarks. In this connection, an effort has been made to give an account of the apprehension of intention (Tatparya) in four types of sentence (a) ambiguous sentence (b) non-ambiguous sentence (c) vedic sentence and (d) sentences uttered by a parrot.II.The Naiyayikas have pointed out the philosophical significance of intention (Tatparya) first in the context of enquiring the seed of implicative meaning (Laksana). To them the non-realisability of intention or tatparya (tatparyanupapatti) is the seed of laksana i.e. implicative meaning. In fact, the implicative meaning of the term, ganga as found in the sentence gangayam ghosah is the bank of the ganga.. The p rimary meaning of the terms ghosah and ganga are ghosapalli and a particular flow of water (Jalapravaha-visesa) respectively. The milk-man-colony cannot remain in a particular flow of water and hence there is the non-realisability of the relation (anvayanupapatti) between them. This can be removed, if the bank of the ganga is taken as the meaning of the term ganga through laksana. In the same way, the implicative meaning of the term ghosah is also possible. In the former case laksana in the term ganga is accepted, but not in the term ghosah. In another, the reverse case is accepted. If laksana is accepted in either of the terms, there will not be the non-realisability in respect of relation (anvayanupapatti). If it is argued that the removal of the non-realisability of relation is the result of laksana, the rule that the implicative meaning of the terms ganga and ghosah are to be accepted becomes meaningless. In reply, it can be said that the rule becomes contradicted if it is accep ted that the removal of the non-realisability of relation is both the result and seed of laksana.

The Development of Object Permanence Essay -- Piaget Psychology Psycho

The Development of Object Permanence I never realized when I compete Peek-A-Boo with different infants in my family, that I was teaching them one of the most valuable lessons in their life. I just thought it was a game that infants liked to add and it made them laugh. I didnt know that this was so funny to them because they were fascinated with the fact that for one result I wasnt there and a moment later I popped back up. Little did I know I was teaching them one of their most important accomplishments.Adults and older children never give a second thought to the fact that when something disappears out of sight that it still exists. It never crosses our minds to think about when exactly did the ability to just knowdevelop. If something ceases to exist that was erstwhile right in someones hand right before our eyes we think we must be at a magic show. However, plenty dont know that when they were an infant they had to develop the knowledge that when you dont see something it stil l exists on earth. Technically, infants must be looking at a magic show everyday for months.Piaget coined the term object permanence in 1954 to describe the understanding that objects continue to exist, even when they cannot be directly seen, perceive or touched. While conducting an experiment on his son as Piaget often did he found that his son did not reach for a toy that he had hidden with a cover. Piaget took that to mean that his son must not know that they toy exists anymore. When Piaget started these experiments to test this phenomenon light bulbs lit up in the heads of developmental psychologists nigh the world as they probably said to themselves,I never thought about that before. Since the emergence of the idea of object permanence many psychologists arrive at conducted experiments to either prove or disprove Piagets theory. Experiments to test the development of this phenomenon have been conducted for decades and continue to be a topic that many developmental psychologi sts study.In his book written in 1954 Piaget stated that for young infants objects ar not permanent entities that exist continuously in time but instead are transient entities that cease to exist when they are no longer visible and begin to exist anew when they come back into view. He proposed the notion that infants do not begin to understand the object of object p... ...d they continue to hear it for years to come. However, that still doesnt explain to me why infants find the game of Peek-A-Boo so amusing. After all this research Im starting to think that they laugh and say to themselves inside their heads, look a this fool, she thinks I dont know shes there when she covers her face. What a joke she is. ReferencesBaillargeon, R. (1994). How do infants learn about the physical world? Current Directions in Psychological Science, 3, 133-140.Baillergeon, R., Spelke, E., & Wasserman, S. (Aug, 1985). Object permanence in five-month-old infants. Cognition, 20(3), 191-208.Baillargeon, R ., & DeVos, J. (1991). Object permanence in 3.5 and 4.5-month-old infants further evidence. Child Development, 62, 1227-1246.Baillargeon, R., & Graber, M. (1987). Wheres the rabbit? 5.5 month-old infants representation of the height of a hidden object. Cognitive Development, 2, 375-392.Jonsson, B., & von Hofsten, C. (2003). Infants ability to run and reach for temporary occluded objects. Developmental Science, 6(1), 86-99.Siegler, R., & Alibali, M. (2005). Childrens Thinking Fourth Edition. Prentice Hall Inc. Upper Saddle River NJ.

the prince Essay -- essays research papers

Niccolo MachiavelliThe PrinceIn The Prince, Niccolo Machiavelli approaches, the topic of political morality and human nature in a very divergent way than thinkers preceding him. His arguwork forcet on political morality and human nature is made very clear in the early part of his hold. For him politics is war, no matter which way you olfactory property at it. You must, therefore, know that there are two means of fighting one according to the laws, the other with deposit the first way is proper to man, the second to beasts but because the first, in many cases is not sufficient , it becomes necessary to have recourse to the second. (Machiavelli, p.351-352). He clearly points place towards mans poor behavior in politics and accepts it as a fact, saying that law is a type of combat. He does not look up to god or any other divine authority for the political morality, like Augustine in his book the city of god or exploit and look at things the way they should have been in the idea l state, but instead probes into the individual. He aims straight at the reality of politics.Machiavelli In his vision, to guide the actions of men in general, turns to the actions of the strong prince. Machiavellis higher political morality is to pursue the means to gain and hold power. He is of the view that the ruling prince should be of the repair authority and to gain this authority the prince has to command a certain fear from his citizens.Machiavelli believes that good laws follow naturally from a good military. His famous statement that the nominal head of sound military forces indicates the presence of sound laws describes the relationship between developing states and war in The Prince. Machiavelli reverses the conventional understanding of war as a necessary, but not definitive, element of the development of states, and instead asserts that prosperous war is the very foundation upon which all states are built. Much of The Prince is devoted to describing exactly what it means to add a good war how to effectively fortify a city, how to treat subjects in newly acquired territories, and how to prevent domestic insurrection that would distract from a successful war. But Machiavellis description of war encompasses more than just the direct use of military force, it comprises international diplo... ...oodwill is never absolute. While Machiavelli backs up his political arguments with concrete historical evidence, his statements about society and human nature sometimes have the character of assumptions rather than observations.He concludes that with so many wretched men virtually virtue is hard to create in oneself. "The fact is that a man who wants to act virtuously in every way necessarily comes to grief among so many who are not virtuous." Overall, Machiavelli is very pessimistic about the abilities of the people. He feels that after examining people through history, his conclusions of wretched men is correct.The Prince is an extremely pract ical book because it does not tell the reader what the ideal prince is, but it explains to the reader what actions and qualities have enabled a prince to best rule. Machiavelli, however, was a realist. He was concerned with how things were in reality, not how things could be if the world was perfect. His reasoning was right for his time because his time was a time of frequent war. Today that advice would not work, for now we are a world roughly often ruled by laws not war.

the prince Essay -- essays research papers

Niccolo MachiavelliThe PrinceIn The Prince, Niccolo Machiavelli approaches, the topic of political morality and human nature in a very incompatible way than thinkers preceding him. His argu manpowert on political morality and human nature is made very clear in the early part of his carry. For him political science is war, no matter which way you wait at it. You must, therefore, know that there are two means of fighting one according to the laws, the other with rive the first way is proper to man, the second to beasts tho because the first, in many cases is not sufficient , it becomes necessary to have recourse to the second. (Machiavelli, p.351-352). He clearly points out(p) towards mans poor behavior in politics and accepts it as a fact, saying that law is a type of combat. He does not look up to god or any other divine authority for the political morality, like Augustine in his book the city of god or study and look at things the way they should have been in the ideal stat e, but instead probes into the individual. He aims straight at the reality of politics.Machiavelli In his vision, to guide the actions of men in general, turns to the actions of the strong prince. Machiavellis higher political morality is to pursue the means to gain and hold power. He is of the view that the ruling prince should be of the furbish up authority and to gain this authority the prince has to command a certain fear from his citizens.Machiavelli believes that good laws follow naturally from a good military. His famous statement that the aim of sound military forces indicates the presence of sound laws describes the relationship between developing states and war in The Prince. Machiavelli reverses the conventional understanding of war as a necessary, but not definitive, element of the development of states, and instead asserts that flourishing war is the very foundation upon which all states are built. Much of The Prince is devoted to describing exactly what it means to endure a good war how to effectively fortify a city, how to treat subjects in newly acquired territories, and how to prevent domestic insurrection that would distract from a successful war. But Machiavellis description of war encompasses more than just the direct use of military force, it comprises international diplo... ...oodwill is never absolute. While Machiavelli backs up his political arguments with cover historical evidence, his statements about society and human nature sometimes have the character of assumptions rather than observations.He concludes that with so many wretched men round virtue is hard to create in oneself. "The fact is that a man who wants to act virtuously in every way necessarily comes to grief among so many who are not virtuous." Overall, Machiavelli is very pessimistic about the abilities of the people. He feels that after examining people through history, his conclusions of wretched men is correct.The Prince is an extremely practical book bec ause it does not tell the reader what the ideal prince is, but it explains to the reader what actions and qualities have enabled a prince to best rule. Machiavelli, however, was a realist. He was concerned with how things were in reality, not how things could be if the world was perfect. His reasoning was right for his time because his time was a time of frequent war. Today that advice would not work, for now we are a world nigh often ruled by laws not war.