Sunday, May 24, 2020

Traditional Views Of The Antebellum South - 986 Words

Traditional views of the Antebellum South oftentimes ignore class divides within the American South. African-Americans and Whites are oftentimes viewed as being divided by race with all Whites and African-Americans being equal. However these ideals ignore the seventy-five percent of southerners which did not own slaves and the steep divides between African-American slaves with different roles. Primary sources from authors who experienced the Antebellum South, the American Civil War, and, or Reconstruction alert their audiences to societal divides which existed within each perceived race. Following the abolishment of slavery, economic class divides among whites were mitigated and whites view of African-Americans became standardized. Whites began to only recognize African-American as a rival to their power in all capacities, and as such vilified all African-Americans. In Mary Norcott Bryan’s A Grandmothers Recollection of Dixie, the author included a quote which demonstrated th e progressive nature of her family in terms of racial relations. The quote was a will from her grandfather which staggered out the release of his slaves. â€Å"I will that Owen and Lillie be made free the first court after January†¦the year 1847; then I most earnestly wish that all shall be free.†1 In this fashion Bryan attempts to distinguish herself and family above other whites. This reflects Bryan’s Antebellum upbringing which held more pronounced ideas of what it meant to be a white southerner from aShow MoreRelatedA Rose For Emily By William Faulkner986 Words   |  4 PagesThe history of the South could arguably be split into two sections: The Old South and the New South. The Old South is associated to the life Scarlett O’Hara at the beginning of the Gone with Wind, complete with the antebellum dresses and plantation houses. The New South is commonly associated with the era of Reconstruction and continues on into modern history. What many people fai l to contemplate is the transition from one southern era to another, the change wasn t a smooth one. A Rose for EmilyRead More A Rose for Emily Essay example1102 Words   |  5 Pages A Rose for Emily: Antebellum South vs. Modern South nbsp;nbsp;nbsp;nbsp;nbsp;William Faulkner wrote, â€Å"A Rose for Emily.† In the gothic, short story he contrasted the lives of the people of a small Southern town during the late 1800’s, and he compared their ability and inability to change with the time. The old or â€Å"Antebellum South† was represented by the characters Miss Emily, Colonel Sartoris, the Board of Aldermen, and the Negro servant. The new or â€Å"Modern South† was expressed through theRead MoreEssay A Rose for Emily: Antebellum South vs. Modern South1115 Words   |  5 PagesA Rose for Emily: Antebellum South vs. Modern South William Faulkner wrote, A Rose for Emily. In the gothic, short story he contrasted the lives of the people of a small Southern town during the late 1800s, and he compared their ability and inability to change with the time. The old or Antebellum South was represented by the characters Miss Emily, Colonel Sartoris, the Board of Aldermen, and the Negro servant. The new or Modern South was expressed through the words of the unnamed narratorRead MoreThe Battle Of The Civil War1627 Words   |  7 PagesThere is a long-standing debate over the causes of the Civil War in which one popular view is that it was a war waged to end slavery, while the other view, usually more sympathetic to the South, is that the contention was over states rights (in the interest of self-determination instead of subservience to the federal government). This is an interesting disagreement, because it implies a disagreement regarding which of the two sides was actually fighting for freedom. Despite the impl icit oppositionRead MoreThe Modern Identity Of The United States Of America1878 Words   |  8 Pagesframers, â€Å"all men† were white landowners. The dichotomy of equality for â€Å"all men† and the third estate was a feature of democracy in America for centuries and a defining characteristic of the American South in particular. The belief in race based dichotomy was perpetuated by the landed gentry of the South, the political elite, to the masses, establishing the rise of a conservative base in the latter half of nineteenth century which hindered black civil rights for decades and defines the enduring qualitiesRead MoreA Rose For Emily Literary Analysis957 Words   |  4 Pageswill kill herself’†, and talk about Emily’s life from an outside point of view represents society’s judgments and the importance of social status in the 1930s when â€Å"A Rose for Emily† was written (Faulkner 6). Faulkner takes the influence of the townspeo ple and their gossip even further by using a plural, first person point of view in the narration of the story. The audience reads the story through the townspeople’s point of view, as someone would hear it, if they were told as gossip. In doing so, FaulknerRead MoreSlave Religion Research Paper3126 Words   |  13 PagesWell soon be free, When de Lord will call us home. For almost eight decades, enslaved African-Americans living in the Antebellum South, achieved their freedom in various ways—one being religion—before the demise of the institution of slavery. It was â€Å"freedom, rather than slavery, [that] proved the greatest force for conversion among African Americans in the South† (94). Starting with the Great Awakening and continuing long after the abolition of slavery, after decades of debate, scholarsRead MoreThe Scarcity Of Land During Virginia Made Planters Or Male Members With Their Families1741 Words   |  7 Pagesplanters, after land investment. This scale of trade and costs invested into it inevitably led to desire to protect the business at any price. Entahat elmuqaddima Although the economic vitality of the domestic slave trade to the slave system in antebellum South to thrive, develop, and expand is evident. However, historians are still debating whether the domestic slave trade supported the economic viability of the slave economy. Moreover, though the domestic slave trade had a major part in the SouthernRead MoreAmerican Slavery in 1600s 2755 Words   |  11 Pagesawakening period for the slaves during that time. The revolutionary war, was in itself a revolution to the slaves. By 1784 for instance, several states in the North had already passed emancipation laws that freed slaves through a gradual process. In the South however, the easing of the laws that made it possible to free slaves was slower. This was steered by the invention of the cotton gin, which made white plantation owners work towards growing economically through exporting cotton. The production of cottonRead MoreThe Dynamic Between Blacks And Blacks By Booker T. Washington Essay16 01 Words   |  7 Pagesstruggled to come to terms with thea major alterationchange in the way that their homes, businesses, and lives were runoperated. With the roles of whites and blacks alteredreoriented, the ways in which the two groups interacted changed as well – the South was truly â€Å"reconstructed†. Booker T. Washington lived through this time, becoming famousrenowned for his conservative navigation of the evolving racial climate and hisremembered for his historic and became famous for a number of achievements. Among

Wednesday, May 6, 2020

How Technology Has Changed Our Lives - 1657 Words

In an ever-changing society, there is always pressure to accomplish tasks faster. People every day seek to make their lives simpler, live more efficiently, and in turn get more out of the day. Such emerging technologies have helped us make things easier on us in everyday life. When is the last time you saw an infomercial and thought hey I could use that? Consequently, communication has changed and is constantly changing, accelerating the world around us. Just think about how far we have come, and has ever-changed our pace of life. Technology is fueling our way of life, making everyday tasks faster and easier to do. In turn, this gives us more time to do more with the time in the day. Pace of life studies have been used to analyze groups of people. In some form, people’s lives are measured by how quickly they move in society. For example, Professor Richard Wiseman, along with the British council, conducted an experiment where they measure the walking speed of people. This was performed in various areas around the globe to give an accurate portrayal for the pace of life in a city. The study showed that from the 1990s to today, some cities have increased their pace of walking by a substantial margin. Singapore being at the top with a 30% increase. The fastest pace of life in the study was Japan and western countries of Europe. In other words, the more developed the country, the faster their pace of life is going to be. As a result, the slowest was found in underdevelopedShow MoreRelatedHow Technology Has Changed Our Lives910 Words   |  4 PagesIt is amazing how everyone’s life is changing by using technology. Technology by definition means, the bran ch of knowledge that deals with the creation and use of technical means and their interrelation with life, society, and the environment, drawing upon such subjects as industrial arts, engineering, applied science, and pure science.(web). Now a days people use different kinds of technology that brings it to our life like cellphone, iPod, laptop, mp3, and all of the devices create a convenientRead MoreHow Technology Has Changed Our Lives1481 Words   |  6 PagesTechnology, as we know, has completely changed the way every American goes about their daily activities. Today we are able to communicate globally with anyone from any part of the world within seconds, making business and our social lives a million times easier. Look to your left and you will find your cell phone buzzing with missed calls, texts, and social notifications. Look to your right and you will see your emails filling up with the newest offers on fashion or your boss giving you this weeksRead MoreHow Technology Has C hanged Our Lives1698 Words   |  7 PagesTechnology Technology is defined as machinery and equipment developed from the application of scientific knowledge. Its original use was meant solely for the service of humans, however overtime it has evolved into something much different. What was originally meant to be an assisting piece of machinery has changed almost every aspect of our culture. The way we think, communicate, lie, and even love has been impacted by the use of technology, and all of this is has made for interesting pieces ofRead MoreHow Technology Has Changed Our Lives1559 Words   |  7 PagesThe friendship with technology today can be called a â€Å"Time Hog† Technology is our friend. That is a statement that could be addressed with many questions. How we used technology today has really affected our lives. People are connected every moment of the day. Everywhere we look there are people talking on their cell phones; at every stop light you see people texting on their device. The same people can be seen checking their phone or browsing the web at every chance they get. People are wastingRead MoreHow Technology Has Changed Our Lives1593 Words   |  7 Pagesfor their food. It used to be that only the rich and noble could read and write. Times have changed, the world has changed, humans have changed. Humans have come a long way since the days of sticks and stone. Today, many people utilize technology as a way to live their life. Almost everyone carries around a smartphone and they rely on it. It is believed that smartphones give more control over their lives. The phone can be used call whoever they want, can be used to listen to whatever they want,Read MoreHow Technology Has Changed Our Lives1667 Words   |  7 PagesLeon Zhu Professor Harwood English 1101 8 December 2014 Research Paper One item that has flourished through the decades, and has come to substantially impact our lives is the phone. The first telephone was created in 1876, and as decades passed by, it was replaced by the cellphone, which incorporated the addition of many useful new features. Additional features such as text messaging, a built-in camera, and internet access transformed the people’s perceptions because the add-ons presented more purposeRead MoreHow Technology Has Changed Our Lives1625 Words   |  7 PagesThe Role of Technology in Healthcare â€Å"Without a doubt, technology is amazing and what will we do without it†. These are the exact words of my husband while changing and playing the lights of our swimming pool through his cell phone. It is a fact that technology has changed our lives in many ways and it is constantly changing. A computer is a great illustration of how technology keeps evolving. About two weeks ago, I was looking for a laptop because my desktop is about to give up on me. The salesRead MoreHow Technology Has Changed Our Lives1606 Words   |  7 PagesA few centuries ago, before technology was underdeveloped due to limited resources and knowledge, communication between countries on the opposite end of the world was extremely slow or not possible. Most people did not know much about other lands, people, and cultures. What people thought they knew about the world was often wrong or inaccurate. However, within the past hundred years, the pace of our technology has accelerated rapidly. Nowadays tr aveling across the globe in less than 24 hours is notRead MoreHow Technology Has Changed Our Lives900 Words   |  4 PagesTechnology has adapted a lot within our daily lives making it essential to our daily lives! There isn’t a time will technology will end, because there are always ways to adjust old things and keep improving from there, nothing is perfect. Toilets has increased water pressure for a better flush, but before there wasn’t a toilet, toilet paper even! Communication has also changed from verbal to written communication. Vintage phones that connects to a wire, transitioned to wireless with an antenna, andRead MoreHow Technology Has Changed Our Lives1984 Words   |  8 PagesAuthenticity in Medical Technology Stepping in to the 21st century, technology is said to have taken over many of our lives. Technology is now part of our daily routine and without it, our lives won’t be as convenient and easy as it is. In this story Alone Together by Sherry Turkle, technology is seen to have built a relationship between humans and robots. Turkle goes on explaining how dependent humans are towards technology. Turkle questions the substitution of technology towards humans and how this substitution

Tuesday, May 5, 2020

Traditional Method Of Costing Has The Essence Of Dealing With Overheads By Accounting Essay Example For Students

Traditional Method Of Costing Has The Essence Of Dealing With Overheads By Accounting Essay Outline1 Abstraction2 Introduction3 Keywords4 Literature Review5 Methodology6 Findingss7 Decision Abstraction In recent old ages the universe of bing systems have shown major developments in bing techniques, specifically a major part of activity-based costing ( ABC ) in fabrication and services organisations. This survey aims to place the grounds why activity-based costing is preferred to traditional costing tools in modern fabrication environment ; why directors are demoing their involvements in the acceptance of ABC to better their fiscal public presentation, managerial and production efficiency ; how ABC helps directors to extinguish production inefficiencies ; how ABC facilitates adaptative and productive acquisition in organisations and the utility of ABC in seller choice, service sector and SME s. Traditional measurement methods of cost accounting proved deficient on these issues, which leads to the innovation of activity-based costing. Introduction Traditional method of costing has the kernel of covering with operating expenses by dividing them into variable operating expenses and fixed operating expenses. If we are utilizing soaking up costing, we will foremost make up ones mind the suited footing for soaking up ( e.g. machine hours or labour hours ) , so we will absorb all the operating expenses on that footing. The traditional costing methods were designed around 1870-1920. In those yearss industry was labour intensive, there was no mechanization, merchandise assortment was little and overhead costs in organisations were by and large really low as compared to today. However, it changed quickly from 1960 s peculiarly 1980 s due to the job of increased deficiency of relevancy of traditional cost accounting methods. Activity Based Costing ( ABC ) is based on the penetration that activities create costs, while merchandises consume activities. ABC is a costing technique that first identifies the major activities that give rise to overhead costs, so groups activities holding same cost drivers into cost pools and eventually assigns entire operating expense costs to each merchandise or service by ciphering soaking up rate for each cost pool. So we can state that ABC is a costing technique in which multiple operating expense cost pools are created on the footing of one or more non-volume related factors. There is a construct of cost pool and cost driver that distinguishes ABC from traditional costing. Cost driver can be any factor that causes alteration in the cost of an activity. Under ABC operating expense costs are assigned to merchandises on the footing of cause and consequence relationship. Traditional systems frequently rely on unpredictable allotments of indirect costs ; peculiarly they rely extensively on volume-based allotments. Volume based activities are those which have high correlativity with figure of units produced. Most of the indirect costs are non volume-based. If volume-based allotments are used high volume merchandises are likely to be assigned with greater proportion of indirect costs than they have consumed, whereas low volume merchandises will be assigned lower proportion. It will take to over costing of high volume merchandises and under bing of low volume merchandises, which will further supply misdirecting information. So, traditional systems fail to acknowledge the relationship between costs, activities and merchandises by using volume-related overhead soaking up rates merely. For Example, a company produced two merchandises merchandise A and merchandise B. Merchandise A which is a low volume point is produced harmonizing to client specifications that may demand certain activities such as particular technology, extra testing and any machine apparatuss, whereas merchandise B which is a high volume point demands small attending, no particular activities and running continuously. If this company is utilizing traditional costing technique it will apportion all of its operating expenses to merchandises based on figure of machine hours, which will ensue in the allotment of small overhead cost to merchandise A because it did non hold many machine hours but retrieve it demanded tonss of technology, proving and setup activities and costs of these activities have been ignored by traditional system. In contrast, merchandise B will hold tremendous sum of operating expenses due to all those machine hours, but in world it demanded small overhead activity. It will take to misreckoning of each merchandises true entire cost of fabrication. ABC overcomes this job by delegating operating expenses on more than one activity. It recognizes that particular technology, proving and machine apparatuss are besides activities which consume resources of company, so costs of resources used in those activities should besides be calculated and included in entire overhead costs of merely those merchandises that demanded and consumed those activities. So if you want to command your costs, you have to first command the activities that cause the costs to be incurred. ABC may assist to place value added activities and non-value added activities, which will assist directors to command their costs by extinguishing non-value added activities or at least cut downing figure of cost drivers of non-value added activities. The beauty of ABC is that it reveals fresh capacity and aid directors to extinguish those capacities so that there would be no merchandise cost deformation. There are two stages of activity accounting. First stage is called Activity-Based Accounting ( ABC ) where it tells us how we can better our fight by pull offing our resources more expeditiously. It does non merely supply accurate costs but it is a mechanism for pull offing costs. Second stage is called Activity-Based Management ( ABM ) which is an of import tool for accomplishing uninterrupted betterment. In ABM, we use information obtained from ABC to do strategic be tterments in organisations. Directors by and large achieve betterments by pull offing activities in four ways: Activity decrease by cut downing the clip required to execute activity. Activity riddance by extinguishing the full activity. Activity choice by choosing the low-priced activity from set of activity options. Activity sharing here directors make such alterations that allow them to portion activities with other merchandises to accomplish economic systems of graduated table. It depend on director s ability that how he will utilize all these four ways expeditiously and efficaciously to accomplish strategic betterments in organisations. The most accurate costs under ABC allow direction to be after more efficaciously, better quality of cost control and eventually evaluate director s public presentation on meaningful footing. To implement ABC in any organisation is non an easy undertaking, you have to update your activity systems as merchandises and procedures diversify. This survey aims to show that ABC is preferred to traditional soaking up costing in the modern fabrication environment because now indirect costs constitute greater proportion of entire merchandise costs due to merchandise s complex specifications, widespread usage of computing machine control and mechanization and increased usage of just-in-time ( JIT ) production methods which will finally better the fiscal public presentation of organisations. The usage of ABC with strategic attacks like entire quality direction ( TQM ) , JIT methods etc, can do it more utile. ABC is non merely following by fabricating companies but now many services organisations are demoing their involvement in the importance of costs for determination devising intent. When you implement ABC in your organisation a alteration in the direction construction should happen, directors can accommodate ABM by utilizing the information provided by ABC to accomplish required net incomes. Application of ABC is a squad work and requires a batch of manpower preparation. Teachers vs. coaches EssayGunasekaran, Marri, Grieve ( 1999 ) suggests the usage of ABC in SME s. The execution of ABC in SME s can assist them in bettering their fiscal and non-financial public presentation. It will assist to cut down direct labor constituents, uninterrupted accomplishment development, reengineering ( P, 390 ) and developing positive attitude of workers that contributes toward successful execution of operations ( Sage and Fox 1989 ) . Chan, Keung and Chung ( 2000 ) conducted a survey to raise an empirical attack with the aid of which we can plan an ABC templet to utilize it as a tool for easy integrating in an SME environment. No uncertainty ABC was foremost designed to carry through the cost direction demands of fabrication and industrial organisations but researches shortly realized that they can besides use this system in services sector. Kaplan ( 1994 ) paperss that since 1980 s many houses working in services sector e.g. Bankss, infirmaries and logistic companies had already developed their costing system similar to ABC. It means there was besides a demand for ABC like system in services organisation which tells true and accurate costs. By implementing activity-based costing technique in English infirmaries and British National Health system ( King et. Al, 1994 ) , to rational and concern activities of university scene ( Granof, E. Platt, Vaysman, 2000 ) , libraries ( Snyder and Davenport, 1997 ; Ellis-Newman 2003 ) , sport organisations ( Dimitropoulos, 2007 ) and for planning and commanding twenty-four hours surgery unit activities of infirmaries ( Antikainen, Roivainen, Hyvarinen, Toivonen, Karr, 2 005 ) , houses can easy accomplish strategic aims. ABC is likely to be adopted by larger houses than smaller 1s because of holding diverse mix merchandises or services ( Roztocki and M. Schultz, ) . If organisations with diverse merchandises and services use individual cost driver to absorb high operating expenses, may falsify its cost estimations ( Cooper and Kaplan, 1988 ) . Initially ABC was used merely by fabricating companies and industries and many research workers discusses it s usefulness in selling determinations. Stevenson et al. , ( 1993 ) introduces ABC as a powerful toll for concern selling determination shapers with accents on the consequence of ABC on productiveness steps. John C. Lere ( 2000 ) states the importance of fabrication costs in sing monetary value dialogues The information provided by ABC captures the differences among client s orders and helps industrial selling determination shapers to understand the influence of possible alterations in client s specification on fabrication cost. Feature of ABC is its acknowledgment that cost does non merely vary with volume but it can besides change with some other activities i.e. unit-level activities, Batch-level activities and Product-level activities ( Cooper, 1990 ) . Steve R. Letza and Ken Gadd ( 1994 ) examines the usage of ABM with TQM in entire quality organisations to place their common characteristics and compatibility as direction tools. They stated that by utilizing the accounting information generated by ABC, TQM can measure costs efficaciously. Charles Praker ( 2000 ) remarks on the usage of ABC and balanced scorecard as the more modern attacks to public presentation measuring as it helps a batch in doing judgements and determinations. We use ABC informations every bit input to mensurate public presentations. Methodology This survey is based on documental analysis and based on secondary degree. Extensive literature has been reviewed to get at the decision with respect to the significance and application of ABC in different organisational scenes. Work of different researches helped us to garner information sing utility of activity-based costing in fabrication and services organisations. For that purpose a figure of 36 research articles written by assorted writers and published in assorted research channels in different states were studied. These writers belong to assorted states. The common findings are generalized henceforth. Finally a decision was drawn. Findingss Cagwin A ; Bouwman ( 2000 ) reported that there is a positive association between activity-based costing and betterment in fiscal public presentation when we use ABC with new fabricating techniques and methods such as entire quality direction ( TQM ) attack, just-in-time ( JIT ) fabrication methods, flexible fabrication systems ( FMS ) etc. Gunasekaran, Marri, Grieve ( 1999 ) besides supported this fact. Gunasekaran, Marri, Grieve ( 1999 ) presented the fact that there is a positive relationship between utility of ABC and edification of engineering, if u do non upgrade your technological resources you have to bear immense costs of informations aggregation and processing. Sohal A ; W.C. Chung ( 1998 ) and Cagwin A ; Bouwman ( 2000 ) supported this fact. Horngren ( 1977 ) argued that there are some concealed factors that influence the industrial and fabrication disbursals, if u want to increase managerial and production efficiency you have to cover with those factors really carefully. Traditional costing technique has failed in covering with those factors. Activity-Based costing is a technique which helps us in happening the manner to uncover those factors. Miller A ; Vollman ( 1985 ) , Johnson A ; Kaplan ( 1987 ) and Johnson, H. T. ( 1990 ) supported this statement. Driver ( 2001 ) reported that ABC facilitates adaptative and productive acquisition by continuously bettering bing cognition of single employees and troughs in organisations and developing learning civilization within organisations. Argyris ( 1977 ) , March ( 1991 ) , Appelbaum and Goransson ( 1997 ) , Cooper et Al. ( 1992 ) , and Michelman et Al. ( 1999 ) supported this fact. Now troughs are taking involvement in the usage of ABC in seller choice procedure. By carefully taking provider with the aid of ABC can minimise entire extra costs which relate to buy determinations. Dogan and Sahin ( 2003 ) , de Boer et Al. ( 2001 ) , Swift Owens ( 1995 ) and Brown ( 1998 ) support this fact. Because of the utility of activity-based costing, many services organisations such as infirmaries, universities, libraries, athletics organisations, Bankss, logistic companies etc. and SME s are following this new costing technique to better their fiscal and non-financial public presentation by cut downing direct labor constituents, uninterrupted accomplishment development and reengineering. Kaplan ( 1994 ) , King et. Al ( 1994 ) , Antikainen, Roivainen, Hyvarinen, Toivonen, Karr ( 2005 ) , Granof, E. Platt, Vaysman ( 2000 ) , Snyder and Davenport ( 1997 ) , Ellis-Newman ( 2003 ) , Gunasekaran, Marri, Grieve ( 1999 ) and Sage and Fox ( 1989 ) support this fact. Utility of ABC in selling determinations, importance of fabrication costs information provided by ABC in sing monetary value dialogues, usage of ABC and balanced scorecard as the more modern attacks to public presentation measuring, usage of ABM with TQM in entire quality organisations as direction tool and utility of ABC in houses holding diverse merchandises, services and processes Lashkar-e-Taiba directors think that activity-based costing is the most appropriate costing technique in modern fabrication and services environment than traditional bing techniques. Stevenson et Al. ( 1993 ) , John C. Lere ( 2000 ) , Charles Praker ( 2000 ) , Steve R. Letza and Ken Gadd ( 1994 ) and Cooper and Kaplan ( 1988 ) support this fact. So all the writers irrespective of civilization are of one position that activity-based costing is from hurting to joy. Decision From all of the above treatment and findings, it is concluded that there are many issues which can non be dealt comprehensively and meaningfully with the aid of conventional accounting techniques. Traditional accounting has failed to turn to these issues in deepness and in conformity with modern fabricating which lead to the innovation of a more improved and progressive accounting attack i.e. ACTIVITY-BASED COSTING. Many fabrication and services organisations are progressively following this new technique to better their fiscal and non-financial public presentation, pricing determinations, selling determinations and purchase determinations because of the turning importance of costs in determination devising intent.