Historical And Scholarly Movement Of The 18th And 17th...

In the 16th and 17th century many great unknown and known artist have made many works of art that can still be seen today. During the 16th century, the renaissance was a cultural and scholarly movement that started out in Italy during the middle ages and later spreading across Europe. Some artists from this era include Michelangelo, Leonardo Di Vinci, and Raphael. During the early 17th century the Baroque Period changed the way artist make their works. Baroque artwork is mainly a change in paintings mostly, most paintings from this century shows great detail and gives the viewer an intense viewing experience. But both centuries have very different artwork and some have some similarities. The Mona Lisa was from the renaissance era and was probably one of the most famous paintings ever done by Leonardo Di Vinci. It’s a portrait of a woman said to be the wife of Francesco Giocondo. 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The Myth Of The Earth - 2163 Words

Scientists have found that the Earth was formed about 4.6 billion years ago by collisions in the giant disc-shaped cloud of material that also formed the Sun. As gravity slowly gathered this gas and dust together into clumps, it became asteroids and small early planets called planetesimals. These objects collided repeatedly and gradually got bigger, building up the planets in the Solar System. Although scientists are very close to answering the question, they still continue to search for the exact answer to how the Earth was created. With all the evidence presented, it is hard to refute from scientific theories. This becomes cumbersome to many religions because in their eyes God has always been the creator of the Earth. That is the case for Christianity, God has always been the creator of the Earth. Before the scientific discoveries were made, Christians had the idea of a young Earth. The belief was that Earth was created by God in six, 24-hour days and less than 10,000 years ago. Th e Young Earth Creationists say the Bible never talks about billions and billions of years ago, so they do not believe the Earth existed that long ago and revert the the Book of Genesis as evidence. Different interpretations of the Book of Genesis lead to the varying thoughts overtime between Young Earth and Old Earth Creationists. The Old Earth Creationists still believe that God created the Earth, but that the process took much longer. They accept what the astronomers and geologists say aboutShow MoreRelatedThe Creation Myths And The Idea Of Earth Being Made Out Of Organic Material1258 Words   |  6 PagesConcerning creation myths, I chose three different motifs that I saw were very common: the idea of humans being made out of organic material, the idea of Earth being made in utter chaos, and the idea of Earth being made of out a body of some kind. Humans had to come from somewhere for us to be here right now. Most creators chose to make humans out of materials that were undernea th their feet. Earth had to come from somewhere, but how was it organized or was it? In many creation myths, we also see a battleRead MoreMyths And Tales Like The Coyote Who Free The Moon Or How People Come Into The Earth985 Words   |  4 Pagesof various myths and tales where they tell origin stories about the why the way certain are and how it becomes. Myths and tales like the coyote who free the moon or how people come into the earth. By looking into some of these myths and tales that are in the American Religious Diversity volume one book, it will explore the Native Americans understanding about the sacred world and their relationship to that sacred world. 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Controversial Pornography Essay Example For Students

Controversial Pornography Essay Show a number of different people a simple piece of paper consisting of nothing more than a red blotch of paint and ask them what they see. The responses will vary from objects such as a cherry, to more simply, just plain red paint. This is an indication of the individuality, or sum of qualities that characterize and distinguish an individual from all others, instilled in every human being. Just as facial features and hair color differ among individuals, similar distinctiveness is found among personalities and opinions. Because of prominent variance in belief among many individuals, a number of topics and issues have become controversial in society today. Similar to the varied responses to the red splotch of paint, photographs, video tapes and paintings portraying nudity and sexual content receive a number of clashing opinions. There are artists who paint and photograph nudity and pornography who find the human body and sex portrayed in many forms to be beautiful. However, there are also many extremely conservative individuals who take offense to such artwork and find its contents appalling. And those who enjoy the nudity and sexual content exhibited in pornographic materials should marvel and delight in its details. Those who do not should simply look away. In the words of Justice William O. Douglas, no one is compelled to look (Brownmiller 663). There is no concrete manner to define materials that are obscene or offensive because various images come to mind among individuals when words similar to these are used to describe pornography. To classify a distasteful picture from a beautiful one comes down to a matter of opinion and taste. In previous instances, such as the Miller Case of 1973, the Court attempted to define which materials could be judged as lewd or indecent: The materials are obscene if they depict patently offensive, hard-core sexual conduct; lack serious scientific, literary, artistic, or political value; and appeal to the prurient interests of an average personas measured by contemporary community standards (Brownmiller 662). In accordance with the opinions of Susan Brownmiller in her essay, Lets Put Pornography Back in the Closet, most would agree that description such as patently offensive, prurient interest, and hard-core are indeed words to conjure with (662). Elimination of pornography is not the key to social equality, partly since no one can define what porn is and because censorship is never a simple matter. First, the offense must be described. And how does one define something so infinitely variable, so deeply personal, so uniquely individualized as the image, the word, and the fantasy that cause sexual arousal (Strossen 4)? Pornography cannot be recognized as easily as the Court involved with the Miller Case implied. Contemporary community standards do not exist in that individuals and families alike have strongly different ideals and ethics on issues such as sexual content, nudity and pornography. While some parents allow their children to view rated R movies containing sexual content and nudi ty, others restrict their children from attending sexual education classes in high school. Finding a median between two strongly differing standards similar to these would be rare. Thus, to accept or reject, like or dislike pornography is a personal opinion that is often too divided to differentiate. Besides the difficulties of definition, there are varying degrees of intensity in the porn images themselves. One of the more prominent arguments against pornography is that it represents the hatred of women, that pornographys intent is to humiliate, degrade and dehumanize the female body for the purpose of erotic stimulation and pleasure (Brownmiller 663). Although in some instances women are portrayed as being stripped, bound, raped and tortured in pornographic scenes, not all pornography is this explicit and violent. In any case, the intent of such scenes is not to degrade and dehumanize the entire female gender but to simply satisfy those individuals who enjoy poses and pictures con taining such violent erotic content. Brownmiller argues that these images of violent pornography have everything to do with the creation of a cultural climate in which a rapist feels he is merely giving in to normal urge and a woman is encouraged to believe that sexual masochism is healthy, liberated fun (663). Women such as Brownmiller who

Accounting For Managers Bonanza Handtools LTD Proposal

Question: (1)Bonza Handtools Ltd. manufactures a popular power drill suitable for the home renovator. Financial and other data for this product for the last twelve months are as follows : Sales 20000 units Selling price $130 per unit Variable manufacturing cost $50 per unit Fixed manufacturing costs $400000 Variable selling and administrative costs $30 per unit Fixed selling and administrative costs $300000. The directors of Bonza Ltd. want to try to increase the profitability of this product and invited senior staff to suggest how this might be done. Three suggestions have been received. The accountant, Jan Rossi, believes that a price increase of $10 per unit is the best way to boost profits. She would spend an additional $125000 on national advertising and contends, that if this is done, sales volume would not drop appreciably from last year. The production manager, Tom Tune, thinks that an improved quality product could increase sales volume by 25% if accompanied by an advertising campaign costing $50000 aimed at tradespeople as well as home renovators. The improved quality would add $5 per unit to the variable cost. Mr Tune believes that the price should not be increased. The sales manager, Mary Watson, wants to undertake a promotion campaign where a $10 rebate is offered on all drills sold during the three months beginning 1 April. Normally 6000 units are sold during that period and Ms Watson believes that this could be boosted to 10000 units if an advertising campaign costing $40000 were launched late in March. You have been asked by the Bonza board to comment on each of these three proposals. Draft a report in response to this request. You are not asked to make an outright choice, but rather to analyse the potential strengths and weaknesses. The sales volumes forecast by each staff member should be treated as estimates only and your report should examine the effects of variations in actual sales from these forecasts. Give figures to support your comments and mention qualitative factors that may also be involved. (2). The Tassie Company estimates that next year it will manufacture and sell 150000 units of its product. On the basis of that level of activity, it has budgeted for the following costs and prices per unit: Direct Material Cost $2.50 Direct Labour Cost 3.00 Variable Factory Overhead 1.50 Fixed Factory Overhead 2.00 Manufacturing Cost 9.00 Variable Selling and Administrative Cost 2.00 Fixed Selling and Administrative Cost 1.50 Total Cost 12.50 20% Mark-up 2.50 Selling Price $15.00 The Company has an opportunity to bid for the supply of an additional 40000 units of its product to a government department. No sales commission (variable selling and admin. cost) is involved and no additional fixed costs will be incurred. Give a reasoned opinion on the level of the bid that should be made in each of the following two circumstances: (i) The capacity of the Tassie Company's factory is 200000 units per year. (ii) The capacity of the factory is only 180000 units per year. (3)Critically discuss the following statements: Word limit for Question 3 - 750 words a budget is a forecast of what is expected to happen in a business during the next year budgets are okay but they stifle all initiative. No manager would work for a business that applies control through budgets. any sensible person would start with the sales budget and build up the other budgets from there. a budget trying to be realistic will not motivate best performance. only adverse variances are worth investigating, because favourable variances, by definition, must be good. (4)ABC Ltd makes trailers. It receives a special order to produce 350 trailers for a local retail outlet. The order will take 2,100 kg of material that costs $16.10 per kg and will require 1,400 direct labour hours and 525 machine hours. The following are the expected/budgeted annual costs for ABC Ltd: Direct labour $327,600 Direct labour hours 25,795 Direct materials $193,200 Indirect costs $98,400 Machine hours 9,840 Required: Calculate the overhead allocation rate: note that the process is labour-intensive Calculate the total costs of the special order Calculate the cost of the special order if ABC Ltd uses machine time as the basis for allocating overheads Calculate the minimum price per trailer that ABC Ltd could accept. Explain how segmented overhead cost pools and activity based costing can assist accurate costing for pricing purpose (200 words) (5)Write around 500 words explaining how segmenting the overheads can help in allocating overhead costs to individual jobs or services. You must support your discussion by real world examples and acknowledge the source of your information (referencing). Answer: (1)Bonanza Handtools ltd. proposal Performance of the company for the last 12 months Calculation of profitability of Bonanza Hand tools for the last 12 months Sales 2000 units Per unit Selling Price $ 130 Income $26,00,000 Variable cost of manufacturing $50 Total variable cost of manufacturing $100,000 Fixed manufacturing cost 4,00,000 Per unit variable selling and administrative costs $30 Total variable selling and administrative cost $6,00,000 Fixed selling and administrative cost $ 3,00,000 Net profit $3,00,000 Proposal by accountant Jan Rossi Sales 20000 units Per unit Selling price $ 140.00 Income $ 28,00,000.00 Per unit Variable cost of manufacturing $ 50.00 Total variable cost of manufacturing $ 10,00,000.00 Fixed manufacturing costs $ 4,00,000.00 Per unit Variable selling and administrative costs $ 30.00 Total variable selling and administrative cost $ 6,00,000.00 Fixed selling and administrative costs $3,00,000 Advertising cost $1,25,000 Net profit $ 3,75,000.00 Proposal by Tom Tune Sales 25000 units Per unit Selling price $ 130.00 Income $ 32,50,000.00 Per unit Variable cost of manufacturing $ 55.00 Total variable manufacturing cost $ 13,75,000.00 Fixed manufacturing costs $ 4,00,000.00 Per unit Variable selling and administrative costs $ 30.00 Total variable selling and administrative cost $ 7,50,000.00 Fixed selling and administrative costs $3,00,000 Advertising cost $50,000 Net profit $ 3,75,000.00 Proposal by Mary Watson For three months beginning 1 April Rest period Sales 10000 units 14000 units Per unit Selling price $ 120.00 $ 130.00 Revenue $ 12,00,000.00 $ 18,20,000.00 Variable per unit manufacturing cost $ 50.00 $ 50.00 Total variable manufacturing cost $ 5,00,000.00 $ 7,00,000.00 Fixed manufacturing costs $ 4,00,000.00 Variable selling and administrative per unit costs $ 30.00 $ 30.00 Total variable selling and administrative cost $ 3,00,000.00 $ 4,20,000.00 Fixed selling and administrative costs $3,00,000 Net profit $ 4,00,000.00 (Chapman, Hopwood and Shields, 2007) Among the three proposals offered to Bonza Ltd., the first proposal will result not result in the fall of the sales of the organization with the increase in cost per unit by $10. This will be adopted by additional investment in advertising. The company has to focus on improving the quality of the product. If the price of the product increases without increasing the cost of the product, then the volume of sales will reduce (Coombs, Hobbs and Jenkins, 2005). The second proposal by Tom Tune will adopt the strategy of increasing the sales by improving the quality of the product. Although the cost of product will increase but the customers will prefer improved quality products (Epstein and Lee, 2010). The cost of production along with cost of manufacturing will increase. But there is uncertainty that the improve in quality will enhance the sales volume. In the third case, the profitability of the company will increase if the advertisement cost is adjusted. The income of the organization w ill increase in the third proposal. Among the three proposals, the third proposal will be beneficial for the organization (Khan Jain, 2015). (2) Units of sales 150000 Per unit price of selling $15 Income $ 2,250,000 Per unit total cost $12.50 Total cost $ 1,875,000 Total Profit S 375,000 Condition 1 The capacity of Tassie company factory is 2, 00,000 units Units of sales 150000 Per unit price of selling $15 Income $2,250,000 Per unit Total cost $12.50 Total cost $1875000 Extra Units of sales 40,000 Per unit price of sales $15 Income 600,000 Per unit total cost $10.50 Total cost $420,000 Total Profit S 555,000 Condition 2 Capacity of the factory is 180000 units per year Units of sales 150000 Per unit price of selling $15 Income $2,250,000 Per unit Total cost $12.50 Total cost $1875000 Extra Units of sales 30,000 Per unit price of sales $15 Income 450,000 Per unit total cost $10.50 Total cost $315,000 Total Profit S 510,000 From the above two cases, it is evident that the profitability of the company will increase if it supplies additional 400000 units of the product to the government department. If the company sells additional 400000 units then profitability will be $555,000 and the profitability will be $510,000 if it sells additional 300000 units (Doupnik and Salter, 1995) ; (Young, 2015). (3) (a) Budget is the forecast of the future needs of the organization. It helps in the allocation of the resources. Preparation of budget is essential for an organization because it can have control over expenses. The organization will be able to meet the future capital needs. The profit of the organization can be estimated. The sales volume of the organization can be predicted from the estimation of the budget. (b) Budget helps the manager in making key decisions of the organization. The manager will be able to identify the potential opportunities and threats concerning the organization from the budget. The manager can take strategies to overcome the problems encountered. This will help him to deal with business issues. However the business decisions in an organization cannot be controlled by budget. They must not serve as constraints which might lead to instability in the business organization (McCarthy et al., 2012). (c) Sales budget is essential for an organization to identify the capacity of the organization to meet its deadlines. The profitability of the organization will be affected with the decline in the volume of sales. The budget of the organization is prepared on the basis of the resources available in the organization. The goals of the organization can be met by keeping a balance between expenses and income. (d) Realistic budgets may sometimes be de motivating for the organization. It might not be able to derive the best performance. The realistic budget might put excessive pressure on the employees. The higher management authority will put work burden on the employees. The employees have to work hard to meet the deadline. (e) The variances of budget can have adverse effects on the organization. This may reduce the profitability of the organization. Thus the variances have to be monitored. The favorable variances will enhance the growth of the organization in future. The management will be able to identify the major issues affecting the organization by considering the adverse variances from the budget. This will provide better solutions to the organization (Vitez, 2015). (4)1. Overhead allocation rate Rate of labor hour = $ 12.70014 Cost of Labor = $17780.19 Indirect cost = $98400 Cost of material = $33810 Other cost = $6667.571 Overhead allocation rate = $5.5342 Total cost of special order Special order material cost = $43810 Cost of labor = S17780.19 Other cost = $6667.571 Special order total cost = $ 58257.76 Cost of special order of ABC ltd. Rate of overhead per hour = $10 Cost of material = $33810 Cost of labor = $14000 Other cost = $5250 Total cost = $ 53060 Each retailer minimum price of ABC ltd Cost = $58257.76 Units = 350 Minimum cost = $166.45 5. Accurate costing using segmented overhead costs and activity based costing The expenses can be distinguished into fixed and variable using segmented overhead expenses. It helps in segregation of the expenses in the manufacturing of the product. The expenses that have been segmented can be identified with various types of operational assets. This will ensure a positive connection between the expenses that are standard and the operational expenses. The segmentation of the overhead cost will help to identify the various expenses which are related to the cost of production. It will add value to the product. In activity based costing, the variable expenses are recorded and results in apportionment of the items. The stocks can be valued by distribution of the overhead expenses. This will help to know the productive cost of the item. The organization can maximize their value by apportioning the expenses to various cost pools. (5)Segmentation of overhead will help in the allocation of overhead cost to the individual job Segmentation helps in segregating the resources into respective units. The income and expenses can be allocated efficiently with segmentation. It will help the manager of the organization identify the segment of the business that will be profitable for the organization. Majority of the overhead expenses are power, rent, light, depreciation and management expenses that do not occur from a specific department. These expenses must be segregated in order to distribute the expenses efficiently (Kenkel, 2015). Example 1. Indirect allocation cost can be the cost to upgrade the copying and fax machine of organization. The administrative expenses such as supply expenses of ink , paper , petty cash expenses , expenses of communication such as fax bills and phone bills can be considered as overhead expenses. 2. The labor expenses of the organizations that are not directly related to the production or operation of the business is regarded as indirect cost or overhead cost. They include contract workers, consultants, employees that are temporary. Other overhead expenses related to labor includes excess expenses of labor supply , insurance expenses , rents and taxes, 3. Overhead allocation costs can also be fringe benefits. They are generally considered in taxation. Holiday pay, sick leave which is paid and compensated vacation days. Other fringe benefit includes health insurance, life insurance and retirement benefits (Vogt, 2015). References Chapman, C., Hopwood, A. and Shields, M. (2007). Handbook of management accounting research. Amsterdam: Elsevier. Coombs, H., Hobbs, D. and Jenkins, D. (2005). Management accounting. London: SAGE Publications. Doupnik, T. and Salter, S. (1995). Advances in international accounting. Greenwich, Conn.: JAI Press. Epstein, M. and Lee, J. (2010). Advances in management accounting. Bingley: Emerald. Kenkel, P. (2015). Understanding, Allocating, and Controlling Overhead Costs. 1st ed. [ebook] pp.1-6. Available at: https://university.uog.edu/cals/people/pubs/mgt/f217.pdf [Accessed 6 Jan. 2015]. Khan Jain, (2015). Management Accounting. pp.1-13. McCarthy, J., Shelmon, N., Mattie, J. and Gross, M. (2012). Financial and accounting guide for not-for-profit organizations. Hoboken, N.J.: Wiley. Vitez, O. (2015). Why Is it Important for a Business to Budget?. [online] Small Business - Chron.com. Available at: https://smallbusiness.chron.com/important-business-budget-385.html [Accessed 6 Jan. 2015]. Vogt, C. (2015). What Are Examples of Indirect Allocation?. [online] Small Business - Chron.com. Available at: https://smallbusiness.chron.com/examples-indirect-allocation-26377.html [Accessed 6 Jan. 2015]. Young, D. (2015). Management Accounting in Health Care Organizations.