Saturday, December 28, 2019

Ancient Kingship and Rulers Essay - 1475 Words

Kings and rulers started to emerge as soon as people moved away from living in tribes. This was the case with the Jews when they have decided to unite under one ruler. However, long before them the first empire was established in Mesopotamia by Sargon of Akkad in 2334 BCE (Kelly, 2011). The essay will compare kingship in three geographically and chronologically different societies. They are the following: Babylonians during Hammurabi’s reign (1792-1750 BCE), Neo-Assyrians (934-610 BCE), and the Jews (1000 BCE). In order to avoid historical distortions, primary sources from those time periods will be used. These three communities have influenced each other in different fields. Therefore, we can see similarities in their ruling systems.†¦show more content†¦According to the Advice to a Prince, gods only could judge and punish the ruler, for example, â€Å"if he (ruler) takes silver†¦ Marduk, lord of Heaven and Earth, will set his foes upon him†¦Ã¢â‚¬  (Sande rs, p.70). Consequently, we can assume that ruler’s power have increased enormously, since no matter what he does (even despotism) is supposed to be controlled by gods. Finally, the kingship in Israel has some differences as Jews are monotheistic. Nonetheless, the Jews believed in god’s involvement in daily life as well. More importantly, god (Yahweh) was believed to decide who the king is and whether he must be changed (Sanders, p.72). This shows some parallels with Assyrians where gods only could judge the ruler. As a result, it is seen that regardless of regions and number of gods (monotheism or polytheism) rulers in ancient times were connected with divine power. In fact, at ancient times rulers often represented the choice of god(s), whereas presently they represent the choice of people. This, I think, led to more fearful and respectful attitude towards rulers due to their divine support. In addition to the connection with the divine power, rulers in ancient world had one very distinct feature. Almost always rulers were men, with very few exceptions. Thus it is clearly seen that people at that time lived in patriarchal society. Moreover, rulers promoted patriarchy implicitly or sometimes even explicitly through their rules. For example, according toShow MoreRelatedKings And Sovereign Rulers : The Dynastic Queen Of The United Kingdom911 Words   |  4 Pagesmonarchs and sovereign rulers, like the dynastic Queen of the United Kingdom, rulers in the ancient Near East rarely served as mere figureheads of governments, consulted solely for ceremonial roles and diplomacy. Though some kings in the ancient Near East inherited their positions, no kings could retain such power in a continuously unstable area without a strong military to protect their holdings and an effective method of ruling the peoples within them. Many kings in the ancient Near East obtainedRead MoreHow Wou ld You Define the Mesopotamian Ideal of Kingship? Essay930 Words   |  4 PagesMesopotamian ideal of kingship? They believed in kingship, and it was an honor for a man by the gods. In contrast with other civilizations such as ancient Egypt, Mesopotamians consider a king to be a great man that was selected by the gods to represent them on earth and not divine. A king was expected to keep the gods informed of events in his land and could ask them for advice through the act of worship. This belief was reinforced through the wearing of the divine symbols of kingship, the rod and theRead MoreThe Ancient Egyptian Style Of Ancient Egypt1351 Words   |  6 Pages FNAR 200 Professor Heer 23 November 2015 KING NARMERS PALETTE The civilization of Ancient Egypt thrived from approximately 3100 bce until 30 bce, when the Roman Empire took control of the province. Unlike other ancient societies, however, where art would evolve and chance with new influences, the art of Ancient Egypt tends to look extremely similar for the entirety of those 300 years. The classical Egyptian style of art begins in the first dynasty, which is often considered to be ruled under KingRead MoreThe Use and Misuse of Power in Ancient Times623 Words   |  3 Pages Humankind has come a long way from the nomadic hunter-gatherer who drew in caves. In time society’s formed, As society’s flourished so did religion and power. A great way to understand an ancient society is from the ruins of structures and the art left behind. The Palace Complex of Sargon ll, the Giza Funerary Complex and the Palace at Knossos are all great examples of society’s that are run through religion and power. Delving into the relics that wer e left behind give a look into each societyRead MorePlato s The Republic And Aristotle933 Words   |  4 PagesPlato’s The Republic and Aristotle’s The Politics are two classic texts in ancient Greek political thought. Although Plato taught Aristotle, the two philosophers had differing viewpoints on many subjects, one of them being the purpose of political rule. Plato believed that the purpose of political rule is to allow for the manifestation of a just city where both the city and its citizens are in harmony due to a specialization of roles according to individuals’ natures, whereas Aristotle believed thatRead MoreAnalysis of the Epic of Gilgamesh Essay1122 Words   |  5 PagesGilgamesh is the earliest primary document discovered in human history dating back to approximately 2,000 B.C.E. This document tells a story of an ancient King Gilgamesh, ruler of Sumer in 2,700 B.C.E. who is created gloriously by gods as one third man and two third god. In this epi c, Gilgamesh begins his kingship as an audacious and immature ruler. Exhausted from complaints, the gods send a wild man named Enkidu to become civilized and assist Gilgamesh to mature into a righteous leader. HoweverRead MoreHatshepsut s Alteration Of The Social Norms And Standards Surrounding Women1365 Words   |  6 PagesHatshepsut’s alteration of the social norms and standards surrounding women in her society was the most significant impact of her reign over Ancient Egypt, because it proved that women could be self-sufficient and fully functioning leaders, gave divine legitimacy to their rules, and carved a path for future female rulers throughout the world. The 18th Dynasty of Ancient Egypt was a chiefly patriarchal society. It was a civilization in which femininity and power were not even considered remotely connectedRead MoreBres and Óengus: Changing and Unchanging Mythological Attributes1712 Words   |  7 PagesCMT to that in other literature, their respective mythological attributes and functions can more fully be accounted for. The account will be constructed by first outlining Bres’s role and functions as they pertain to CMT, which involves themes of kingship and the father/son relationship and historical allegory. This will be followed by a survey of Bres’s appearances outside of the famed story and what they potentially indicate concerning his mythological associations. The figure of Óengus will beRead MoreThe Last Dynasty Of Isin1558 Words   |  7 Pages he was able to have a successful ruling, filled with abundance of agriculture, a population increase, and a strong military presence. Ultimately, this shows that religion fuels power, and without a strong religious presence the ruler would not have an impactful kingship, which truly benefits the people of his realm. Isin is the last dynasty that is mentioned in the Sumerian King List. Iddin-Dagan was the third king of the first dynasty of Isin. During the twentieth and nineteenth centuries, decentralizingRead MoreRoyal Ideology in Ancient Israel Essay1054 Words   |  5 Pages The ongoing threat of invasion from the Philistines to some extent brought about the conditions for a monarchy within Israel. A line of charismatic Judges protected Israel before the adoption of the kingship. Thus it is evident that the change from a patriarchal, loosely-knit tribal rule to a centralised government with a monarch required much self understanding, a strong stance against anti-monarchical views and tolerance of royal ideology, which had in part to be appropriated from neighbouring

Friday, December 20, 2019

The Cost Of Opportunity Cost - 1108 Words

Opportunity cost can be defined as the price of a substitute that might be forgone in order to pursue an assured action. The forgone cost. Opportunity cost can also be defined as the best forgone alternative in a scenario where a decision had to be made between some many mutually exclusive or inclusive alternatives (Mankiw, 2009). Simply put opportunity cost is what one is missing out when they make a choice. I could be watching a game of European Soccer or watching a rerun episode of Game of Thrones, but I am doing this assignment, that’s the opportunity cost of doing my assignment. Attending a four-year full-time college has its various opportunity costs, but people still end up attending them. College in America is an expensive investment. The average cost of college is an estimate of $30,000 for a student in a private college while it is approximate $8,000 for a student in a public college as a state resident and approximately $22,000 for an out of state student attending a public college. An average student ends up paying $4,000 in tuition fee. Therefore, the cost of college is $4,000 plus the foregone income the student incurred instead of pursuing employment. Say the student could have gotten a job that pays $8,000 per annum. Then the actual cost of the student partaking in a full-time college schedule would be $12,000 i.e. $4,000 of college fee added to the foregone $8,000 income from employment. To some people, the opportunity cost of going to college is far muchShow MoreRelatedBenefits Of Opportunity Cost For Opportunity Costs1391 Words   |  6 Pagesavailable resources. Hence, to fulfil one wish, we give up another which in economics is termed as the opportunity costs. Due to limited resources and due to unavailability, individuals and society are forced to incur opportunity costs. Opportunity cost is the second best alternative that one gives up. Due to the limitations of resources, human chooses the most viable options as per the benefits and costs. The diagram above shows the Production Possibility Curve. It shows the levelRead MoreCosts and Opportunity Cost Essay1849 Words   |  8 PagesRonald Coase noted,â€Å"The cost of doing anything consists of the receipts that could have been obtained if that particular decision had not been taken.† For example, the opportunity set for this Friday night includes the movies, a concert, staying home and studying, staying home and watching television, inviting friends over, and so forth. The opportunity cost of taking job A included the forgone salary of $102,000 plus the $5,000 of intangibles from job B. Opportunity cost is the sacrifice ofRead MoreOpportunity Cost1518 Words   |  7 PagesOpportunity Cost Paper If you could understand and apply one key concept in economics that would most affect the decisions you make in both your personal and professional life, it would be opportunity cost. That is a bold statement; therefore, you must understand why and how this statement is true. First, you must understand a definition: opportunity cost is the value of a resource in its next best use. These thirteen words are so deceptively simple that to many these words defy understandingRead MoreOpportunity Cost750 Words   |  3 PagesClass Serial No- 4. Economics Assignment- Opportunity Cost Lets start with a small introduction to the topic Opportunity Cost. Opportunity cost is the cost of any activity measured in terms of the value of the next best alternative forgone (that is not chosen). It is the sacrifice related to the second best choice available to someone, or group, who has picked among several mutually exclusive choices. The opportunity cost is also the cost (as a lost benefit) of the forgone productsRead MoreEssay On Opportunity Cost888 Words   |  4 PagesStarting A Business: Opportunity Cost The business-failure rate at 90 percent, which fluctuates when factoring in industry type, deters most entrepreneurs. For this, it is imperative to evaluate the overall opportunity cost when deciding to become a business owner. To produce a strong business plan, one must consider the following— the studying and surveying of the desired business’s market, legal requirements, start-up costs, and the business’s operations. Study the Market Deciding what businessRead MoreThe Opportunity Cost Of Relationships797 Words   |  4 PagesThe Opportunity Cost of Relationships In this article, the author Chrissie Deist described about what people have to give up to get what they want. This is called the opportunity cost. He also illustrated an example of this with apples and oranges. Moreover, the opportunity cost does not always have to be financial cost. Deist did mention that romantic relationships have an opportunity cost as well. He provided some lists of things people sacrifice to be in relationships such as losing their personalRead MoreOpportunity Cost Essay623 Words   |  3 PagesDiscuss the opportunity cost of getting your MBA. What steps and economic factors must a student make when choosing between getting a degree and taking another route in life? Feel free to include aspects from your own decision to pursue your MBA. When considering to starting an MBA program, there are many questions that you have to ask yourself. Can I afford the program? Will it help me to become more marketable in the job industry? Will I have time to dedicate into completing coursework? Read MoreEssay on Economics and Opportunity Cost1005 Words   |  5 Pagesweekly salary. Product market c. The manager buys dinner at Billy’s Cafà ©. Product market d. After he pays all of his employees their wages and pays his other bills, the owner of Billy’s Cafà © takes his profit. Factor market 2. List the opportunity costs of the following: a. going to college - the money you would have earned if you worked instead. b. missing a lecture – takes away from your knowledge of that lesson. c. withdrawing and spending $100 from your savings account, which earns 5Read MoreThe Benefits of College and Opportunity Cost991 Words   |  4 Pagesnormal, bland Economics 101 class, you are almost destined to overhear a professor speak about one of the most important cornerstones of basic microeconomics, opportunity cost. By definition, opportunity cost is what one forfeits in order to pursue something else. A big decision of life that exemplifies the exact definition of opportunity cost is when teenagers go to college. Instead of getting a job at a low level right out of high school, many of todays concerned teens are giving up their abilityRead MoreOpportunity Cost And Its Effect On The Economy1428 Words   |  6 PagesOpportunity cost refers to what you must give up when it comes to decision making when it comes to choice, or it relates to the value of the next best opportunity. Opportunity cost is the implication of scarcity in the economy. It entails where people have to c hoose between different alternatives when determining on how they shall spend their money and their time. The Nobel Price Economist winner Milton Friedman suggested that there is no free lunch for people who are fond of saying that instead

Thursday, December 12, 2019

The Determination of The Logistics Management

Question: Write an essay on the determination of the logistics management. Answer: This report introduces the determination of the logistics management and the core areas such as production, marketing, finance and accounting of an automobile manufacturing company. The name of the manufacturing company is Rolls Royce. The purpose of the report is to create interface and make analysis of their current order cycle and inventory managements effectiveness. The report also states those functional areas through application of logistic concepts. The report also provides recommendations for improvement of the order cycle and inventory management through the help of those logistic theories. The overall aim of the report is to make the logistics management of Rolls Royce to be flexible and improved. Rolls Royce does the manufacturing, engineering and distribution of the luxury automobiles along with their parts throughout the world. The company was established in the year 1906 in Goodwood of United Kingdom (Rolls-roycemotorcars.com, 2016). The company became later the subsidiary of BMW in the year 1998, as they were the premium buyers of the models of Rolls Royce Motors. The company has a vast supply chain management where the total spending is over 4.7 billion pounds. The company has also the optimized design of supply chain along with control and planning, good relationships in supply chain, good management in logistics and purchase execution, good cost and quality management (Chen Kuang, 2013). The management of inventory along with the production, marketing, finance and accounting has a good workflow in the organization. As per the competitive market, there have been few loopholes detected which are needed to be fixed. Such resolution of the loopholes will make the overall supply chain process to be streamlined and it will ensure the beneficial result for the company (Newnes et al., 2013). The supply chain management of Rolls Royce normally makes a delivery of products of high quality to a base of diversified customers. 1. Interfaces of Core Functional Areas of Rolls Royce As per the theory of logistics, in case of stable demand of the cars, if the inventory cost goes high then to maintain the overall cost in a permissible limit, the company has to lower the cost of production. In case of seasonal demand, for pre-order cases, the cost of inventory goes high due to the delay in the logistics process, laydown in production and advance purchase of raw materials (Higgins, 2013). Rolls Royce makes a trade-off in such costs to maintain the overall cost of the system in a permissible limit. Production: In case of production, there is a balancing of economies of long production run that is against high inventory costs. For seasonal demand, seasonal inventorys acceptance is balancing the lead times of production (Laihonen, 2016). The interface of supply side has adequate stocking for ensuring the production of a logistics function. The protective packaging is also done for damage protection along with production through third party logistic provider (Ref?). Rolls Royce has incorporated such practices for aligning their production and logistics. Marketing: The marketing is based on 4Ps where price consists of carrier pricing, matching schedules, volume relationships. It has been seen that transportation rate gets cheaper for larger shipment (Lightfoot, Baines Smart, 2013). How much the product will get sold depends on its packaging as the logistic managers are involved in deciding product traits. The proliferation of product is also a challenge to logistics. Product Luxury vehicles Price Carrier pricing Place Focus on attracting wholesalers and retailers Promotion Develop a balance with push and pull strategies and advertising through social media The logistics also has affection on availability of shelf and stock out chances. Promotion should be made flexible where creating a balance in push and pull strategies and making the product more popular for persuading channel members (Chen Kuang, 2016). In case of place, if the wholesalers are combined with retailers then the size of shipment gets larger making transaction and logistics cost smaller. In case of very large retailers, smaller sales create larger transportation costs (Mabert, Soni, Campbell, 2015). In Rolls Royce, there is a proper coordination between marketing and logistics to make the whole process be streamlined. Accounting and Finance: The finance and accounting department makes sure that all the money is to be invested in correct place considering manufacturing and marketing to be two most important interface of logistics (Moore, 2015). The logistics has significant impact on the companys return on asset and investment. The costs associated are reported by the supply chain performance and trade-offs. Rolls Royce takes the necessary initiatives for the creation of a good coordination between finance accounting with logistics to make the whole business operations to flow in a good rhythm (Naumov Ivanova, 2013). 2. Rolls Royces order cycle management analysis 2.1 Effectiveness and Efficiency of Current Order Processing System at Rolls Royce The order processing system of the company consists of 6 components termed as the transmittal and preparation of order, receipt and entry of order, processing of order, picking and packing of the warehouse, transportation of the order, delivery and unloading of order to the customer. As per the given diagram, a process of order management has been elaborated where initially the customer place an order for a car model of Rolls Royce which gets received by the supplier of the automobile company through logistics team (Newnes et al., 2013). The order is then processed and the required car is been assembled in the car factory. Its then picked and packed in the warehouse from where it is been shipped for dispatch (van der Vliet Fransoo, 2013). Finally, after the shipment, the order is delivered to the customer, who has purchased the car.The overall process is designed in such way that it should not create any hazard in the supply chain starting from customer order placing to order delivery. But, in reality it has been noticed that the order received by the supplier stays in the queue to be processed which leads to process delay and increase in cost of production (Mabert, Soni Campbell, 2012). It has also been noticed that the orders are not been picked and packed in the stipulated time-frame which increases the inventory cost. The shipping department often becomes lethargic in shipping the order to the customer that results to increase of the transportation cost (Ng et al., 2012). Therefore, if all such delays are there then it tends to increase of the overall cost of the supply chain management leading to decrease in the profit margin. Such decrease of the profit can happen in case of stable as well as in seasonal demand. Therefore, the company should replace the professionals who are lethargic and hire qualified professionals at a lesser salary slab (Redmond, Carret Denis, 2014). Those professionals will work in the various segments of the logistics department in a higher pace resulting fast delivery of order. There should be more number of parallel units in the assembling section, which will perform the manufacturing of the multiple orders simultaneously (Naumov Ivanova, 2013). The parallel channels will be developed in the packing and shipping section, which will perform the dispatch faster. Recommendations to Improve Order Processing System The company should purchase innovative apparatus that will make a faster assembling of the systems. The company should segment its logistics team in several groups who will be dedicated to process the order on specified models (Parmer et al., 2014). Such grouping system will develop their knowledge in the nitty gritty and will enhance their expertise to make a better and faster assembling of the ordered cars and their delivery. The company should also adopt an ERP systems which will better integrate the overall manufacturing and logistics flow. Each and every employees of the organization will be trained to operate their respective functionalities in the ERP starting from order receipt to order delivery (Mabert, Soni Campbell, 2015). The information maintained in the database will provide the reports of the overall progress of the business to higher level managers so that they can plan accordingly in case of facing technical hazards (Newnes et al., 2013). The company should also purchase non-fuel transportations to minimize transport cost for order delivery. Analysis of Rolls Royce inventory management system Effectiveness and Efficiency of Inventory Management system at Rolls Royce Rolls Royce is quite flexible in maintaining their inventory which are been produced during the process of manufacturing. The company makes a provision of timely and reliable disposition of the stock materials that makes a recommendation of the modification in the information of stock that is existing. It can make the adjustments on the re-order rules and other opportunities related to cost avoidance (Roy et al., 2013). It makes a utilization of wide range of industry and site information. The company also has an improved inventory management system that can make the identification and removal of the inventory costs treated as unnecessary. As per the logistics theory, the warehouses can be utilized for postponing or delaying of the production through performing the light manufacturing activities. Until the actual demand of the customer is known, the warehouse having a good packaging capability allows the final production to be postponed (Moore, 2015). The processing and the postponing of the systems actually tends to some benefits which includes minimization of risk as the final packaging does not get completed until the specific order or package is received. The benefits also include that the total inventory should be reduced through the usage of the basic products for the labeling variety and configuring packages. Here the usage of the basic products implies that the item should not have to be committed to the customer in the plant of manufacturing (Patil et al., 2014). As the order of the specific customer is been received, the warehouse will make the necessary final processing through addition of the label and making the finalization of packaging. Though Rolls Royce has a good inventory management system but still it has been realized that as the car models are of quite high price, quite beyond the level of affordability of the normal customers, the sales of those cars are not as quick as compared to the other contemporary normal brands (Lightfoot, Baines Smart, 2013). Due to such reason, if preorders are been cancelled after assembling, the number of items in the inventory goes high resulting to increased inventory cost. It therefore requires a larger space for the warehouse to maintain those items. Some inventory products, which are aging for a long time, have the possibility. Recommendations to Improve Inventory Management System The company should adopt strategies such as inventory optimization tools like ERP, real time analytics solutions like SAP, track on essential attributes, leverage mobile devices, etc to reduce the inventory and its carrying costs. It should increase the investment in case of recovery of those inventory items, which may be damaged before shipping. Rolls Royce should incorporate a system, which will track the aging of the products and will contact with the marketing team to push those products to the customers which are kept in the inventory for a prolonged time (Patil et al., 2014). There should be an additional system, which will track the damages occurring in the inventory management system. Such system will indicate the dedicated maintenance engineer to make the necessary recovery of the damaged items. The company should provide unique stock numbers to its dispositions for the identification of the materials that are required and gives an approach to identify the inventory, which are potentially stranded or over-max (Smith, 2013). These recommendations are provided to design the reduction of carrying costs of inventory and ensuring the availability of the material that are based on the demands of current state and future. Conclusion Rolls Royce has been a premium manufacturing company, which has a good logistics team to execute their business process. The company has taken various policies to enhance their overall business process resulting to more sales of their automobiles. But it has been realized so far that there are few technical limitations and loopholes which is creating obstruction in the overall prosperity of the company. It has been discussed in the report that some changes should be incorporated in the order processing and inventory management so that it can reflect streamlined operations in the companys core functional areas such as the production, marketing along with finance and accounting. Such a flow will definitely make the overall logistics process of the company to be more refined in terms of order collection, processing, packing, shipping and delivering. Such process will surely give a bright image for the companys brand. If such process are been followed in the coming days, Rolls Royce will be able to beat its current sales records through increasing the satisfaction level of their customer. The logistics team should have to be more prepared and aware of the latest demands that they will be able to cater the latest trends. References Chen, P., Kuang, M. (2013, July). Implementation of Logistics enterprises Brand Competition Strategy in China. In2nd International Conference on Science and Social Research (ICSSR 2013). Atlantis Press. Higgins, S. (2013). Rolls-Royce: how innovation built a global giant. Laihonen, A. M. (2016). REDUCING RISKS IN THE LETTER OF CREDIT PROCESS-CASE ROLLS-ROYCE OY AB. Lightfoot, H., Baines, T., Smart, P. (2013). The servitization of manufacturing: A systematic literature review of interdependent trends.International Journal of Operations Production Management,33(11/12), 1408-1434. Mabert, V. A., Soni, A., Campbell, G. (2015). A Case Study of Pratt and Whitney Aircraft's Commercial Spares Planning.Communications of the IIMA,6(3), 2. Moore, G. (2015, June). Rolls Royce LCS Engine Health Monitoring Big Data Collection and Analysis. InASME Turbo Expo 2015: Turbine Technical Conference and Exposition(pp. V001T22A001-V001T22A001). American Society of Mechanical Engineers. Naumov, D., Ivanova, Y. (2013). Developing relations on b2b markets: the case of Rolls-Royce Marine as expanding operations on the Russian maritime market. Newnes, L. B., Settanni, E., Thenent, N. E., Green, P. (2013). Estimating the cost of through-life availability. InProceedings of the spring servitization conference (SSC2013). Glasgow Caledonian University, Birmingham(pp. 175-181). Ng, I., Parry, G., Smith, L., Maull, R., Briscoe, G. (2012). Transitioning from a goods-dominant to a service-dominant logic: Visualising the value proposition of Rolls-Royce.Journal of Service Management,23(3), 416-439. Parmar, R., Mackenzie, I., Cohn, D., Gann, D. (2014). The new patterns of innovation.Harvard Business Review,92(1), 2. Patil, S. B., Suryawanshi, V. S., Suryawanshi, D. V., Patil, P. (2014). Integrated ERP System for Improving the Functional efficiency of the organization by Customized Architecture.arXiv preprint arXiv:1407.8515. Redmond, J., Carret, P. L., Denis, J. C. (2014). Equipment Obsolescence Management Program. In40 Annual Meeting of Spanish Nuclear Society, Oct 1-3, 2014, Valencia, Spain. Rolls-Royce Motor Cars Home. (2016).Rolls-roycemotorcars.com. Retrieved 10 June 2016, from https://www.rolls-roycemotorcars.com/en-GB/home.html Roy, R., Shaw, A., Erkoyuncu, J. A., Redding, L. (2013). Through-life engineering services.Measurement and Control,46(6), 172-175. Smith, D. J. (2013). Power-by-the-hour: the role of technology in reshaping business strategy at Rolls-Royce.Technology analysis strategic management,25(8), 987-1007. van der Vliet, R. M., Fransoo, J. C. (2013). Supply Chain Finance: A conceptual framework to advance research.Beta Working Paper,418.

Wednesday, December 4, 2019

Clinical Symptoms of Osychiatric Disorders and Technology

Question: Discuss about the Clinical Symptoms of Osychiatric Disorders and Technology. Answer: Introduction The report will discuss in detail about the impact of IT on the media industry. Digital based technologies have modified the industries of media for better as well as for worse, however, how this impacts media industry to win the battles or struggles of employees against decreasing wages, layoffs and stress. There are collective actions as well as reaffirmation from various sources where skill plays an important role (Taylor et al., 2014). The discussion is a way to understand that media industry is under so much influence of IT and everything is associated with it. The expectations are infinite which are created by digital-based technology since there is no horizon or no one is waiting to ride or solve issues of media modifications. This is based on the fundamental review of what has taken place in the present so called the digital based revolution in the industry as well as media-based industry (Taylor et al., 2014). The report discussed in detail about the company called Dish Network which is also termed as dish since 2012. The company is a US based direct broadcast satellite-based service providers. The organization also provides the number of services like satellite television, internet access through satellite as well as number of different audio based programming. Also, there are many interactive television-based services for residential as well as commercial users specifically in the US. In the year 2016, the company had managed to provide services to almost fourteen million TV and more than five lakhs broadband subscribers. Presently there is approx sixteen thousand workforce. Headquarter of the company is in Meridian which is located in Colorado (Miller and Skinner, 2015). IT in media industry The primary meaning of bringing digitization has always meant to move away from tools based work. There is audio as well as video based editing which can be done on reporter's desktop or in some cases producer's desktop. The videotape doesn't need any lighting or sound support from technicians. A studio can easily be changed by a big desktop base which is called s Parkervision which required just one switcher and the rest can be easily automated. It is very easy to use digital based tools now, and this led to many sets of expectations on how people function and the job titles are blurring along with job descriptions (Wagner et al., 2014). Then there are editors or other video based journalists at different networks, and it is important to understand that actual job titles have modified with the fact that many employees in the industry are functioning a huge range of technical work in addition to other basic work. For instance, reporters at one press are expected to file report beside s a voice based report for some radio-based clients, and at the same time, many of them shoot video as well. There are some examples where the work is done online, and the development in various online departments has not made up for the major amount of losses for a number of traditional work (Wagner et al., 2014). In last twenty years, technology has modified the manner in which people communicate with one another, and it also changes the way people are using the internet for shopping, research, and most importantly the way business functions. In the present time, technology has become the center of the success of many businesses, and it covers security, as well as marketing and many business operations, also initiate in the current digital based world. The participation of IT is so important in businesses these days in all kinds and sizes of businesses, and it is creating a variety of opportunities. There are just a few ways in the technology that has transformed the face of modern business. Technology has simplified the process of communication, and this has become an important base for the companies especially media based companies. For some businesses, IT is a key for impactful internal as well as external interactions (Trainor et al., 2014). Requirements to apply IT into Dish Network The set of expectation is changing of what people can, in reality, think of in one day. As a wire service provider and broadcasting companies, it is always about a minute or a second. Technology is only making it faster and gone are those days when the deadline times were between 12 noon to 5 evening. In the present time, expectations are set in audio, file and print kind of platforms. It is always about getting the new fast or adopting the technology as soon as possible and also the overall pressure is based on beating the other kind of news or broadcasting services present online (Rosen et al., 2013). Another best example for the same is based on how methods of digitization have provided an infinite capacity for immediacy which comes once again from a number of ways. The workforce has to become agiler in releasing as well as pumping the news for the financial kind of market within few minutes (Boyd, 2014). Dish Network must base this while formulating the strategies, especially when producing live events or shows. Since the being lives on an event is not sudden, and there is also some demand for some extra added color on different social media platform which is rapid. Dish network is a broadcasting company, and it is important for it uses social media in general which has become a powerful tool to link the variety of people in a proper manner. In connection with externally based communication which is discussed above, marketing of many companies is now digitally. Dish Network is all about digitalization and communication is an important part of the company since it helps in many functions like marketing and others. Marketing these days is largely associated with technology which supports various teams to execute and also completely troubleshoot many types of software (Rosen et al., 2013). A very talented team of IT is needed for the success of any marketing plan dependent on technology. The concepts like website management, SEO, social media handling and everything else needs some expertise with the proper knowledge to provide some consulting. The process of success and option is also a simple process by utilizing software that is specifically designed to store marketing based metrics over a period and also this further permits organizations to adapt, plan as well as develop. The process of technology also helps in streamlining the process of decision making within the parameters of business. There are so many methods to keep a proper track of a number of resources like financial or market-based conditions as well as customer satisfaction (Siemens, 2014). With a proper IT based plan, one will have to see the data in the easier manner. This further makes it more convenient for the organization to understand different steps that one takes to make some improvements and a lso reach objectives. Risks of IT in Dish Network The world is moving very fast because of the fast changing technology as well as expanding markets. There are issues of rapid consolidations and various upcoming business based models along with rising demand of consumers. All these issues are taking the main position and generating a lot of turmoil in the media industry, and Dish Network is also in this vicious circle. The industry is moving fast, and when one tries to innovate with the help of technology, it is important to understand the risks one is facing and how a company must handle it (Andriessen et al., 2013). There is also rise in mergers and acquisitions, and private based equity companies brought more speed to the process, and there are some companies that have started to voice the issues and started highlighting the importance of traditional based art and strategy based rationale. These methods are providing a way to have more focused financial kind of engineering. There are a number of methods to maintain as well as monitor IT in Dish Network. Media stories and other issues on various media platforms are the reflections of society, and it plays an important role in uncovering the base for education, promotion as well as dissemination of data. At the same time, media also plays a crucial role in organizations to maintain an ethical based culture. It is important to understand for the company that there are the number of stakeholders from the market as well as non-market culture and one of the most valuable groups of stakeholder for a company is this industry which becomes a crucial part of much non-market culture (Straubhaar et al., 2013). Conclusion The media industry is filled with a number of advanced technology based tools which help in filing as well as reporting the stories from any part of the world. Different platforms help in reaching the audience in no time. In fact, a video can be digitized in no time so all the workforce in a company can access any video anytime and services like Covertly is based on to do the press conference with the help of cyber-based space since there is no longer a requirement to go to any meeting. Therefore, it becomes a big job in itself and it is important to make sure the particular skill set in the work can continue to be more valued. This can also able to fight against the generic based media model where each one of us can do anything about the current situation (Straubhaar et al., 2013). The effect of getting information from any media platform is that it permits companies across the world an informed decision. It helps in deciding the prices level or developing a new product. It is important to be socially responsible company and also use data to decide where one must help the community. Reference Taylor, R.W., Fritsch, E.J. and Liederbach, J., 2014.Digital crime and digital terrorism. Prentice Hall Press. Miller, G.S. and Skinner, D.J., 2015. The evolving disclosure landscape: How changes in technology, the media, and capital markets are affecting disclosure.Journal of Accounting Research,53(2), pp.221-239. Wagner, D., Vollmar, G. and Wagner, H.T., 2014. The impact of information technology on knowledge creation: An affordance approach to social media.Journal of Enterprise Information Management,27(1), pp.31-44. Trainor, K.J., Andzulis, J.M., Rapp, A. and Agnihotri, R., 2014. Social media technology usage and customer relationship performance: A capabilities-based examination of social CRM.Journal of Business Research,67(6), pp.1201-1208. Rosen, L.D., Carrier, L.M. and Cheever, N.A., 2013. Facebook and texting made me do it: Media-induced task-switching while studying.Computers in Human Behavior,29(3), pp.948-958. Boyd, D., 2014.It's complicated: The social lives of networked teens. Yale University Press. Rosen, L.D., Whaling, K., Rab, S., Carrier, L.M. and Cheever, N.A., 2013. Is Facebook creating iDisorders? The link between clinical symptoms of psychiatric disorders and technology use, attitudes and anxiety.Computers in Human Behavior,29(3), pp.1243-1254. Siemens, G., 2014. Connectivism: A learning theory for the digital age. Andriessen, J., Baker, M. and Suthers, D. eds., 2013.Arguing to learn: Confronting cognitions in computer-supported collaborative learning environments(Vol. 1). Springer Science Business Media. Straubhaar, J., LaRose, R. and Davenport, L., 2013.Media now: Understanding media, culture, and technology. Cengage Learning.

Thursday, November 28, 2019

Grammatical gender Essay Example

Grammatical gender Essay An analysis of cohesive devices in reading texts in English 11 / Hoang Tra My PART 1: I TRODUCTIO 1. Rationale Among all skills which students need to master in English, reading is considered to be very important because it helps students to get materials for other skills. To learn reading well, it is necessary for students to comprehend sufficient language base, one of which is the cohesion in the text. Because of the importance of cohesion in comprehending a text, this small study on discourse analysis of cohesive devices is decided to be carried out. . Aims of the Study: The study aims: to describe and analyze lexical and grammatical cohesive devices in the new English textbook 11; to give some suggestions for teaching reading skill for 11th grade students. In order to achieve the aims stated, the study is meant to find out the answers to the two following research questions: 1. What are the grammatical and lexical cohesive devices used in reading texts in English textbook 11? 2 . How can the findings help English teachers and 11th grade students to improve reading skill? 3.Scope of the Study Because of the lack of time and the paper size, it is unable for all the issues of discourse to be analyzed. The study focuses on the grammatical and lexical cohesive devices in reading texts in the new English textbook 11. 4. Significance of the Study The study contributes to verifying the correctness and significance related to linguistic theories in discourse analysis by analyzing discourse in one specific textbook. In addition, the practical significance of the study is to help 11th grade students and teachers in reading skill by applying the knowledge of cohesion. 5.Methods of the Study: descriptive, statistical and analytical methods 6. Design of the Study The minor thesis consists of three parts: 2 Part 1 is The Introduction Part 2 is The Development which is divided into three chapters: Literature Review, Methodology and Major Findings and Discussions Part 3 is The Conclusion 3 PART 2: DEVELOPME T CHAPTER 1: LITERATURE REVIEW 1. Discourse and Discourse Analysis 1. 1. The Concept of Discourse Discourse is defined in various ways by different scholars and authors, however, the definition given by Halliday and Hasan (1976) is regarded as the simplest and the clearest to follow.Halliday and Hasan (1976: 38) state that discourse is language that is functional. It means that discourse is â€Å"language in use†. 1. 2. Text and Discourse In the view of Halliday and Hasan (1976: 23), â€Å"text† is employed to refer to â€Å"discourse†; they see â€Å"text† as a â€Å"semantic unit† characterized by cohesion. Sharing the same ideas, Brown Yule (1983) support that text is the representation of discourse and the verbal record of a communicative act. In other words, they all view the notion of text is the representation of discourse, text is the form of discourse and they have a close relationship. 1. 3.Spoken a nd Written Discourse Spoken and written language can be also distinguished by different functions. According to Brown and Yule (1983: 13), the function of spoken language is mainly to establish and maintain human relationship whereas written language has functions to store information from time and space and to permit words and sentences to be examined out of their original contexts. 1. 4. Discourse Analysis In the view of Brown and Yule (1983: viii), discourse analysis is concerned with a broad range of activities including many disciplines from sociolinguistics, philosophical linguistics to computational linguistics.To be clearer, Brown and Yule (1983: 1) write, â€Å"the analysis of discourse is, necessarily, the analysis of language in use. As such, it cannot be restricted to the description of linguistic forms independent of the purposes of functions which these forms are designed to serve human affairs†. 1. 5. Context in Discourse Analysis According to Nunan, D (1993: 7 ), context is the situation in which discourse is embedded. Context may be understood as all factors and elements that are non-linguistic and textual which affect spoken or written communication interaction..However, in the view of Malinowski (1923) and Halliday M. A. K (1985: 52) context is divided as â€Å"context of situation† and â€Å"context of culture†. 4 1. 6. Register and Genre in Discourse Analysis According to Halliday and Hasan (1976: 41), register is language variety according to use. Register is featured by â€Å"field†, â€Å"tenor† and â€Å"mode†. The concept of genre is defined in terms of culture context. Eggins (1994: 32) defines genre as follow: Genre, or context of culture, can be seen as more abstract, more general – we can recognize a particular genre if we are not sure exactly what the situational context is.Genre, then, can be thought of as the general framework that gives purpose to interactions of particular types , adaptable to the many specific contexts of situation that they get used in. 2. Cohesion 2. 1. The Concept of Cohesion Cohesion is defined in the relation with text. It is concerned with the grammatical and lexical relationship among different factors in a text. 2. 2. Cohesion vs. Coherence Cohesion is a formal network which connects or links many parts of a text together by grammar or words. Meanwhile, coherence is the connections which bring interpretation of linguistic messages. 2. 3. Aspects of Cohesion 2. 3. 1.Topical Cohesion Topic is concerned with the description of sentence structure which contains the topic or theme and the comment or rheme. 2. 3. 2. Logical Cohesion Hoa, N (2000: 28) indicates that â€Å"logical cohesive devices are also powerful sentence connectors. They demonstrate the logical relationships holding between sentences, thus creating or expressing cohesion. † Cohesive devices can be divided into some types as: And, Enumeration, Addition, Transition , Summation, Apposition, Result, Inference, Reformulation or replacement, Contrast, Concession, and Comparison. 2. 4. Types of Cohesion 2. 4. 1. Grammatical Cohesion 2. . 1. 1. Reference In the view of Halliday and Hasan (1976: 32), reference is a semantic relation and â€Å"since the relationship is on the semantic level, the reference item is in no way constrain to match the grammatical class of the item it refers to†. The two scholars also distinguish reference into 5 three types: anaphoric, cataphoric and exophoric. Reference items in English include three types: personal reference, demonstrative reference and comparative reference. 2. 4. 1. 2. Substitution Halliday and Hasan (1976: 89) divides substitution into three main types namely: nominal, verbal and clausal substitution. . 4. 1. 3. Ellipsis In Halliday and Hasan’s point of view (1976: 142), ellipsis is â€Å"the omission of certain elements from a sentence, allowed by context† 2. 4. 1. 4. Conjunction Halliday and Hasan (1976: 242-243) divide conjunction into four types including additive, adversative, casual and temporal. 2. 4. 2. Lexical cohesion 2. 4. 2. 1. Reiteration Reiteration is regarded as a significant feature of textuality. Reiteration can be divided into five subtypes, namely repetition, synonym or near-synonym, super-ordinate and general words. 2. 4. 2. 2.Collocation According to Halliday and Hassan (1976) â€Å"word combination† or â€Å"word co-occurrence† is known as collocation which brings a particular sense or meaning. Collocation has two subtypes: grammatical collocation and lexical collocation. The first one usually contains a lexical content word and a grammar function word. There are four main types of grammatical collocation: V + Prep, Adj + Prep, + Prep, Prep + . The second one is restricted by word pairs. Lexical collocation do not contain preposition but consist of various combinations of nouns, adjectives, verbs and adverbs.They can be se en in following common patterns: Adj + V, Adv + Adj, + . , Quant + ,V+ , + V, V + Adv, V + Adj, V + 6 CHAPTER 2: METHODOLOGY 1. An Overview of the English Textbook 11 1. 1. The Role of the English Textbook in English Language Teaching English textbooks give primary supplements to teachers to plan their lessons appropriately and perfectively. 1. 2. Description of the English Textbook 11 English 11, including sixteen units for two semesters, follows the theme-based approach and is developed on six broad themes, that is, You and me, Education, Community, ature and Environment, Recreation and People and Places.Each theme, in its turn, is broken into subthemes or topics which are used as titles for sixteen units in English 11. 2. Research Methodology 2. 1. Materials for Analysis All materials used for analyzing in this study are extracted from sixteen reading texts in English 11. 2. 2. Methods of the Study This study aims at investigating the frequency of the use of cohesive devices in r eading texts in English 11 to obtain the data for the study, some steps below are followed. Steps 1: Determine the Research Topic Step 2: Determine and Define the Research Questions Step 3: Build the framework for he study Step 4: Collect the Data Step 5: Analyze the Data Step 6: Give Conclusions and Suggestions for 11th Grade Students in Learning Reading 2. 3. Data Collection Procedures After deciding on the research topic, research questions and building the study framework, the researcher has taken time to collect the data. The methods of descriptive and statistical have been used to gather the data. 2. 4. Data Analysis Procedures Analytical method has been restored to when dealing with data. 7 CHAPTER 3: MAJOR FI DI GS A D DISCUSSIO 1. Grammatical Cohesion 1. . Reference Reference Anaphoric Cataphoric Exophoric umber of items 422 53 120 Percentage 70. 9 8. 9 20. 2 Total 595 Table 1: The percentage of different types of reference 1. 1. 1. Anaphoric Reference The total pattern of markers takes up 241 items. All seven patterns of markers appearing in anaphoric reference are definite article, personal pronoun, demonstrative pronoun, comparative adverb, comparative adjective and demonstrative adverb. The table below shows the data of seven patterns in 16 reading passages in the English 11.Anaphoric reference Definite article Personal pronoun Demonstrative pronoun Comparative adjective Personal determiner Comparative adverb Demonstrative adverb umber of items 126 171 27 7 86 5 0 % 29. 9 40. 5 6. 4 1. 7 20. 4 1. 2 0. 0 422 Total Table 2: The percentage of different types of reference words for anaphoric ties 1. 1. 2. Cataphoric Reference Cataphoric reference Definite article Personal pronoun Demonstrative pronoun Comparative adjective Personal determiner Comparative adverb Demonstrative adverb umber of items 35 4 4 3 1 3 3 % 66 7. 5 7. 5 5. 7 1. 9 5. 7 5. Total 53 Table 3: The percentage of different types of reference words for cataphoric ties 8 Cataphoric refer ence accounts for the smallest part of reference, however, it is vital to vary the direction of reference and create the cohesion of the text. Surprisingly, the definite article takes up the largest ties with 35 ties accounting for 66%. . 1. 1. 3. Exophoric Reference Exophoric reference Definite article Personal pronouns Demonstrative pronouns Comparative adjective Personal determiner Comparative adverb Demonstrative adverb umber of items 92 14 1 7 5 0 1 % 76. 7 11. 0. 8 5. 8 4. 2 0. 0 0. 8 Total 120 Table 4: The percentage of different types of reference words for exophoric ties Exophoric reference refers to objects or events which are out of language and it can be understood by all people without relation to the meaning of the text. For this reason, it does not have much value in connecting the text together. 1. 2. Substitution Type of substitution Nominal Verbal Clausal umber of items 15 0 1 % 93. 8 0. 0 6. 2 Total 16 Table 5: The percentage of substitution in English 11 Substitu tion occupies a very low frequency of occurrence.There are only 16 ties of substitution in 16 reading texts. Surprisingly, nominal substitution takes up 15 ties, representing for 93. 8% of total. 1. 3. Ellipsis Sixteen reading passages in English 11 consist of 29 ellipsis items including all three classes namely nominal, verbal and clausal, which are presented in the table below: Type of ellipsis Nominal Verbal Clausal umber of items 18 6 5 % 62. 1 20. 7 17. 2 Total 29 Table 6: The percentage of ellipsis in English 11 9 Firstly, in sixteen reading texts, nominal ellipsis occupies the largest percentage with eighteen items, representing for 62. %. Secondly, verbal ellipsis takes up only six items, accounting for 20. 7%. These six items occur in four units: 5, 6, 7 and 16. Lastly, clausal ellipsis accounts for the smallest number with five items for 17. 2%. Five elliptical items appear in unit 1, 2 and 3. 1. 4. Conjunction Type of conjunction Additive Temporal Causal Adversative umber of items 183 66 13 27 % 63. 3 22. 8 4. 5 9. 4 Total 289 Table 7: The percentage of conjunction in English 11 At the first look, it can be seen that additive conjunction occupies the biggest percentage of the total.Additive conjunction takes up 183 items, accounting for 63. 3%. Temporal conjunction, which is used in rather high percentage, comes second with 66 items, accounting for 22. 8% of total. Adversative conjunction comes third with 27 items, representing for 9. 4%. Causal conjunction presents the lowest frequency of use with only 13 items, representing for 4. 5%. Causal conjunction stands at the lowest rank of conjunction with only 4. 5%. 2. Lexical Cohesion 2. 1. Reiteration Reiteration Repetition Synonym/ near-synonym Super-ordinate General word umber of items 709 111 188 27 Percentage 68. 10. 7 18. 2 2. 6 Total 1035 Table 8: The percentage of reiteration in English 11 As shown in the table, among the four types of reiteration, repetition is the most frequentlyused device w ith the percentage of up to 68. 5%. Super-ordinate ranking second takes up 18. 2%. Synonyms or near-synonym comes third with 10. 7%. General word accounts for the smallest portion of total with only 2. 6%. 2. 2. Collocation Collocation is divided into two types: grammatical and lexical collocation. Basing on the statistics from the analysis, the total of collocation patterns in sixteen reading passages in 0 English textbook 11 are 421 ties. Lexical collocation takes up 361 items, accounting for 85. 7% while grammatical collocation occupies only 60 items, representing for 14. 3%. 2. 2. 1. Lexical Collocation There are 361 lexical cohesion items used in sixteen reading passages in English 11, equivalent to 85. 7%. Lexical collocation can be analyzed basing on the data illustrated in the table below: Types of collocation Adj + N V+N N+N Quant + N V + Adj Adv + Adj V + Adv V+V N+V umber of items 121 91 74 48 8 2 7 1 9 % 33. 5 25. 2 20. 5 13. 3 2. 2 0. 6 1. 0. 3 2. 5 Total 361 Table 9: T he percentage of lexical collocation in English 11 2. 2. 2. Grammatical Collocation Grammatical collocation often consists of a lexical content word and a grammar function word. An overall picture of lexical collocation can be seen as follow: Types of collocation V + Prep Prep + N Adj + Prep N + Prep umber of items 33 10 15 2 % 55 16. 7 25 3. 3 60 Total Table 10: The percentage of grammatical collocation in English 11 3. Summary According to statistics above, the gap between grammatical and lexical cohesion is very big.While grammatical cohesion makes up 39%, lexical cohesion occupies 61%. The imbalance between grammatical and lexical cohesion is due to the ways of word combination. 11 PART 3: CO CLUSIO S 1. Conclusions Basing on all the statistics and analyses on the grammatical and lexical cohesive devices in sixteen reading passages above, the researcher comes to conclusions as follows: Firstly, these texts are highly cohesive. This can be proved by the number of cohesive ties us ed in 16 reading texts.The total number of cohesion ties used in sixteen passages is 2385, so in a text, there are about 150 cohesion ties, accounting for a half of it in terms of word count. Secondly, the use of cohesion in one text is different from others. Thirdly, the use of lexical cohesive devices is much more than grammatical cohesive devices in sixteen reading passages. Fourthly, with respect to grammatical cohesive devices, reference, conjunction, substitution and ellipsis are seen in their most common features. In terms of reference, it accounts for the highest rate in all sixteen reading passages.In terms of conjunction, its use in sixteen reading passages is special because in each text, some typical types of conjunction are employed. In terms of substitution and ellipsis, they present for a very small percentage, this proves the simplicity of sixteen reading texts because the high frequent use of substitution and ellipsis can make the texts more difficult and complicate d to understand and without the knowledge of substitution and ellipsis, students may misunderstand and misinterpret the text. Fifthly, with respect to lexical cohesion, reiteration and collocation are seen in their most popular features.In terms of reiteration, repetition seems to be overused while a very small percentage of synonym/ near-synonym, antonym, super-ordinate and general word are employed in these sixteen reading texts. In terms of collocation, lexical collocation occupies more percentage than grammatical collocation because of different ways of combination. 2. Suggestions 2. 1. Suggestions for English Teachers and Learners English teachers should provide students with knowledge of cohesion which is considered to be an effective means to help them in reading skill.Furthermore, English teachers are suggested to raise students’ awareness of the importance of cohesive devices. English teachers can also take advantage of cohesion in teaching vocabulary. Finally, whene ver students do the exercises related to cohesion knowledge, teachers should remind them. By this way, students can apply cohesion in dealing with the exercises of the same types. Basing on the statistics given above, some significant features of reading texts in English 11 are drawn out and some suggestions for 11th grade students are proposed.Firstly, reference is used in a very high rate in these reading passages, and anaphoric should be paid more 12 attention because of its value in connecting texts together. Secondly, substitution and ellipsis are used in small percentages in these reading texts. In terms of substitution, teachers had better remind students when dealing with unit 4 and unit 13. Because ellipsis occurs many times in four units: unit 1, 5, 6 and 7, students are advised to think about them when learning these units. Thirdly, conjunction is used to organize the structure of the reading passages.In reading process, 11th grade students should consider the ways the te xts are written in. For example, in unit 1 and 7 all the ideas are constructed by listing. Lastly, in reiteration cohesion, synonym or near-synonym is regarded as the most important issue to 11th grade students. English teachers can apply synonym and super-ordinate to teach new words. 2. 2. Suggested Cohesion Exercises for English Teachers and Learners Cohesive devices can be seen in various forms of reading exercises or reading tasks. Two most significant forms of reading tasks for cohesion are gap-filling and true-false.Besides gap-filling and true – false exercises, there are also various forms of exercises. The first one is multiple-choice. Secondly, finding equivalents exercises are also employed to treat with synonym and antonym words. The last one is matching exercise, which designed to solve with vocabulary. 3. Limitations and Suggestions for Further Studies Firstly, because there is no content-focus in these reading texts, the results of this research can not actuall y show the most typical features of the reading texts as a whole, but in themes or in units only.Secondly, due to the limitation of the paper size, on discussing each type of cohesion, only some examples from one or two units are proposed. Lastly, applications of cohesion in other skills such as speaking, listening, writing have not been stated. Due to the constraint in time, all the issues of the related to the study cannot be covered. I do hope to develop this topic with a larger range of topic as follow: The study of grammatical cohesive devices in English 10, 11 and 12. The study of lexical cohesive devices in English 10, 11 and 12. The study of cohesive devices in reading texts in English 10, 11 and 12. Grammatical gender Essay Example Grammatical gender Essay An analysis of cohesive devices in reading texts in English 11 / Hoang Tra My PART 1: I TRODUCTIO 1. Rationale Among all skills which students need to master in English, reading is considered to be very important because it helps students to get materials for other skills. To learn reading well, it is necessary for students to comprehend sufficient language base, one of which is the cohesion in the text. Because of the importance of cohesion in comprehending a text, this small study on discourse analysis of cohesive devices is decided to be carried out. . Aims of the Study: The study aims: to describe and analyze lexical and grammatical cohesive devices in the new English textbook 11; to give some suggestions for teaching reading skill for 11th grade students. In order to achieve the aims stated, the study is meant to find out the answers to the two following research questions: 1. What are the grammatical and lexical cohesive devices used in reading texts in English textbook 11? 2 . How can the findings help English teachers and 11th grade students to improve reading skill? 3.Scope of the Study Because of the lack of time and the paper size, it is unable for all the issues of discourse to be analyzed. The study focuses on the grammatical and lexical cohesive devices in reading texts in the new English textbook 11. 4. Significance of the Study The study contributes to verifying the correctness and significance related to linguistic theories in discourse analysis by analyzing discourse in one specific textbook. In addition, the practical significance of the study is to help 11th grade students and teachers in reading skill by applying the knowledge of cohesion. 5.Methods of the Study: descriptive, statistical and analytical methods 6. Design of the Study The minor thesis consists of three parts: 2 Part 1 is The Introduction Part 2 is The Development which is divided into three chapters: Literature Review, Methodology and Major Findings and Discussions Part 3 is The Conclusion 3 PART 2: DEVELOPME T CHAPTER 1: LITERATURE REVIEW 1. Discourse and Discourse Analysis 1. 1. The Concept of Discourse Discourse is defined in various ways by different scholars and authors, however, the definition given by Halliday and Hasan (1976) is regarded as the simplest and the clearest to follow.Halliday and Hasan (1976: 38) state that discourse is language that is functional. It means that discourse is â€Å"language in use†. 1. 2. Text and Discourse In the view of Halliday and Hasan (1976: 23), â€Å"text† is employed to refer to â€Å"discourse†; they see â€Å"text† as a â€Å"semantic unit† characterized by cohesion. Sharing the same ideas, Brown Yule (1983) support that text is the representation of discourse and the verbal record of a communicative act. In other words, they all view the notion of text is the representation of discourse, text is the form of discourse and they have a close relationship. 1. 3.Spoken a nd Written Discourse Spoken and written language can be also distinguished by different functions. According to Brown and Yule (1983: 13), the function of spoken language is mainly to establish and maintain human relationship whereas written language has functions to store information from time and space and to permit words and sentences to be examined out of their original contexts. 1. 4. Discourse Analysis In the view of Brown and Yule (1983: viii), discourse analysis is concerned with a broad range of activities including many disciplines from sociolinguistics, philosophical linguistics to computational linguistics.To be clearer, Brown and Yule (1983: 1) write, â€Å"the analysis of discourse is, necessarily, the analysis of language in use. As such, it cannot be restricted to the description of linguistic forms independent of the purposes of functions which these forms are designed to serve human affairs†. 1. 5. Context in Discourse Analysis According to Nunan, D (1993: 7 ), context is the situation in which discourse is embedded. Context may be understood as all factors and elements that are non-linguistic and textual which affect spoken or written communication interaction..However, in the view of Malinowski (1923) and Halliday M. A. K (1985: 52) context is divided as â€Å"context of situation† and â€Å"context of culture†. 4 1. 6. Register and Genre in Discourse Analysis According to Halliday and Hasan (1976: 41), register is language variety according to use. Register is featured by â€Å"field†, â€Å"tenor† and â€Å"mode†. The concept of genre is defined in terms of culture context. Eggins (1994: 32) defines genre as follow: Genre, or context of culture, can be seen as more abstract, more general – we can recognize a particular genre if we are not sure exactly what the situational context is.Genre, then, can be thought of as the general framework that gives purpose to interactions of particular types , adaptable to the many specific contexts of situation that they get used in. 2. Cohesion 2. 1. The Concept of Cohesion Cohesion is defined in the relation with text. It is concerned with the grammatical and lexical relationship among different factors in a text. 2. 2. Cohesion vs. Coherence Cohesion is a formal network which connects or links many parts of a text together by grammar or words. Meanwhile, coherence is the connections which bring interpretation of linguistic messages. 2. 3. Aspects of Cohesion 2. 3. 1.Topical Cohesion Topic is concerned with the description of sentence structure which contains the topic or theme and the comment or rheme. 2. 3. 2. Logical Cohesion Hoa, N (2000: 28) indicates that â€Å"logical cohesive devices are also powerful sentence connectors. They demonstrate the logical relationships holding between sentences, thus creating or expressing cohesion. † Cohesive devices can be divided into some types as: And, Enumeration, Addition, Transition , Summation, Apposition, Result, Inference, Reformulation or replacement, Contrast, Concession, and Comparison. 2. 4. Types of Cohesion 2. 4. 1. Grammatical Cohesion 2. . 1. 1. Reference In the view of Halliday and Hasan (1976: 32), reference is a semantic relation and â€Å"since the relationship is on the semantic level, the reference item is in no way constrain to match the grammatical class of the item it refers to†. The two scholars also distinguish reference into 5 three types: anaphoric, cataphoric and exophoric. Reference items in English include three types: personal reference, demonstrative reference and comparative reference. 2. 4. 1. 2. Substitution Halliday and Hasan (1976: 89) divides substitution into three main types namely: nominal, verbal and clausal substitution. . 4. 1. 3. Ellipsis In Halliday and Hasan’s point of view (1976: 142), ellipsis is â€Å"the omission of certain elements from a sentence, allowed by context† 2. 4. 1. 4. Conjunction Halliday and Hasan (1976: 242-243) divide conjunction into four types including additive, adversative, casual and temporal. 2. 4. 2. Lexical cohesion 2. 4. 2. 1. Reiteration Reiteration is regarded as a significant feature of textuality. Reiteration can be divided into five subtypes, namely repetition, synonym or near-synonym, super-ordinate and general words. 2. 4. 2. 2.Collocation According to Halliday and Hassan (1976) â€Å"word combination† or â€Å"word co-occurrence† is known as collocation which brings a particular sense or meaning. Collocation has two subtypes: grammatical collocation and lexical collocation. The first one usually contains a lexical content word and a grammar function word. There are four main types of grammatical collocation: V + Prep, Adj + Prep, + Prep, Prep + . The second one is restricted by word pairs. Lexical collocation do not contain preposition but consist of various combinations of nouns, adjectives, verbs and adverbs.They can be se en in following common patterns: Adj + V, Adv + Adj, + . , Quant + ,V+ , + V, V + Adv, V + Adj, V + 6 CHAPTER 2: METHODOLOGY 1. An Overview of the English Textbook 11 1. 1. The Role of the English Textbook in English Language Teaching English textbooks give primary supplements to teachers to plan their lessons appropriately and perfectively. 1. 2. Description of the English Textbook 11 English 11, including sixteen units for two semesters, follows the theme-based approach and is developed on six broad themes, that is, You and me, Education, Community, ature and Environment, Recreation and People and Places.Each theme, in its turn, is broken into subthemes or topics which are used as titles for sixteen units in English 11. 2. Research Methodology 2. 1. Materials for Analysis All materials used for analyzing in this study are extracted from sixteen reading texts in English 11. 2. 2. Methods of the Study This study aims at investigating the frequency of the use of cohesive devices in r eading texts in English 11 to obtain the data for the study, some steps below are followed. Steps 1: Determine the Research Topic Step 2: Determine and Define the Research Questions Step 3: Build the framework for he study Step 4: Collect the Data Step 5: Analyze the Data Step 6: Give Conclusions and Suggestions for 11th Grade Students in Learning Reading 2. 3. Data Collection Procedures After deciding on the research topic, research questions and building the study framework, the researcher has taken time to collect the data. The methods of descriptive and statistical have been used to gather the data. 2. 4. Data Analysis Procedures Analytical method has been restored to when dealing with data. 7 CHAPTER 3: MAJOR FI DI GS A D DISCUSSIO 1. Grammatical Cohesion 1. . Reference Reference Anaphoric Cataphoric Exophoric umber of items 422 53 120 Percentage 70. 9 8. 9 20. 2 Total 595 Table 1: The percentage of different types of reference 1. 1. 1. Anaphoric Reference The total pattern of markers takes up 241 items. All seven patterns of markers appearing in anaphoric reference are definite article, personal pronoun, demonstrative pronoun, comparative adverb, comparative adjective and demonstrative adverb. The table below shows the data of seven patterns in 16 reading passages in the English 11.Anaphoric reference Definite article Personal pronoun Demonstrative pronoun Comparative adjective Personal determiner Comparative adverb Demonstrative adverb umber of items 126 171 27 7 86 5 0 % 29. 9 40. 5 6. 4 1. 7 20. 4 1. 2 0. 0 422 Total Table 2: The percentage of different types of reference words for anaphoric ties 1. 1. 2. Cataphoric Reference Cataphoric reference Definite article Personal pronoun Demonstrative pronoun Comparative adjective Personal determiner Comparative adverb Demonstrative adverb umber of items 35 4 4 3 1 3 3 % 66 7. 5 7. 5 5. 7 1. 9 5. 7 5. Total 53 Table 3: The percentage of different types of reference words for cataphoric ties 8 Cataphoric refer ence accounts for the smallest part of reference, however, it is vital to vary the direction of reference and create the cohesion of the text. Surprisingly, the definite article takes up the largest ties with 35 ties accounting for 66%. . 1. 1. 3. Exophoric Reference Exophoric reference Definite article Personal pronouns Demonstrative pronouns Comparative adjective Personal determiner Comparative adverb Demonstrative adverb umber of items 92 14 1 7 5 0 1 % 76. 7 11. 0. 8 5. 8 4. 2 0. 0 0. 8 Total 120 Table 4: The percentage of different types of reference words for exophoric ties Exophoric reference refers to objects or events which are out of language and it can be understood by all people without relation to the meaning of the text. For this reason, it does not have much value in connecting the text together. 1. 2. Substitution Type of substitution Nominal Verbal Clausal umber of items 15 0 1 % 93. 8 0. 0 6. 2 Total 16 Table 5: The percentage of substitution in English 11 Substitu tion occupies a very low frequency of occurrence.There are only 16 ties of substitution in 16 reading texts. Surprisingly, nominal substitution takes up 15 ties, representing for 93. 8% of total. 1. 3. Ellipsis Sixteen reading passages in English 11 consist of 29 ellipsis items including all three classes namely nominal, verbal and clausal, which are presented in the table below: Type of ellipsis Nominal Verbal Clausal umber of items 18 6 5 % 62. 1 20. 7 17. 2 Total 29 Table 6: The percentage of ellipsis in English 11 9 Firstly, in sixteen reading texts, nominal ellipsis occupies the largest percentage with eighteen items, representing for 62. %. Secondly, verbal ellipsis takes up only six items, accounting for 20. 7%. These six items occur in four units: 5, 6, 7 and 16. Lastly, clausal ellipsis accounts for the smallest number with five items for 17. 2%. Five elliptical items appear in unit 1, 2 and 3. 1. 4. Conjunction Type of conjunction Additive Temporal Causal Adversative umber of items 183 66 13 27 % 63. 3 22. 8 4. 5 9. 4 Total 289 Table 7: The percentage of conjunction in English 11 At the first look, it can be seen that additive conjunction occupies the biggest percentage of the total.Additive conjunction takes up 183 items, accounting for 63. 3%. Temporal conjunction, which is used in rather high percentage, comes second with 66 items, accounting for 22. 8% of total. Adversative conjunction comes third with 27 items, representing for 9. 4%. Causal conjunction presents the lowest frequency of use with only 13 items, representing for 4. 5%. Causal conjunction stands at the lowest rank of conjunction with only 4. 5%. 2. Lexical Cohesion 2. 1. Reiteration Reiteration Repetition Synonym/ near-synonym Super-ordinate General word umber of items 709 111 188 27 Percentage 68. 10. 7 18. 2 2. 6 Total 1035 Table 8: The percentage of reiteration in English 11 As shown in the table, among the four types of reiteration, repetition is the most frequentlyused device w ith the percentage of up to 68. 5%. Super-ordinate ranking second takes up 18. 2%. Synonyms or near-synonym comes third with 10. 7%. General word accounts for the smallest portion of total with only 2. 6%. 2. 2. Collocation Collocation is divided into two types: grammatical and lexical collocation. Basing on the statistics from the analysis, the total of collocation patterns in sixteen reading passages in 0 English textbook 11 are 421 ties. Lexical collocation takes up 361 items, accounting for 85. 7% while grammatical collocation occupies only 60 items, representing for 14. 3%. 2. 2. 1. Lexical Collocation There are 361 lexical cohesion items used in sixteen reading passages in English 11, equivalent to 85. 7%. Lexical collocation can be analyzed basing on the data illustrated in the table below: Types of collocation Adj + N V+N N+N Quant + N V + Adj Adv + Adj V + Adv V+V N+V umber of items 121 91 74 48 8 2 7 1 9 % 33. 5 25. 2 20. 5 13. 3 2. 2 0. 6 1. 0. 3 2. 5 Total 361 Table 9: T he percentage of lexical collocation in English 11 2. 2. 2. Grammatical Collocation Grammatical collocation often consists of a lexical content word and a grammar function word. An overall picture of lexical collocation can be seen as follow: Types of collocation V + Prep Prep + N Adj + Prep N + Prep umber of items 33 10 15 2 % 55 16. 7 25 3. 3 60 Total Table 10: The percentage of grammatical collocation in English 11 3. Summary According to statistics above, the gap between grammatical and lexical cohesion is very big.While grammatical cohesion makes up 39%, lexical cohesion occupies 61%. The imbalance between grammatical and lexical cohesion is due to the ways of word combination. 11 PART 3: CO CLUSIO S 1. Conclusions Basing on all the statistics and analyses on the grammatical and lexical cohesive devices in sixteen reading passages above, the researcher comes to conclusions as follows: Firstly, these texts are highly cohesive. This can be proved by the number of cohesive ties us ed in 16 reading texts.The total number of cohesion ties used in sixteen passages is 2385, so in a text, there are about 150 cohesion ties, accounting for a half of it in terms of word count. Secondly, the use of cohesion in one text is different from others. Thirdly, the use of lexical cohesive devices is much more than grammatical cohesive devices in sixteen reading passages. Fourthly, with respect to grammatical cohesive devices, reference, conjunction, substitution and ellipsis are seen in their most common features. In terms of reference, it accounts for the highest rate in all sixteen reading passages.In terms of conjunction, its use in sixteen reading passages is special because in each text, some typical types of conjunction are employed. In terms of substitution and ellipsis, they present for a very small percentage, this proves the simplicity of sixteen reading texts because the high frequent use of substitution and ellipsis can make the texts more difficult and complicate d to understand and without the knowledge of substitution and ellipsis, students may misunderstand and misinterpret the text. Fifthly, with respect to lexical cohesion, reiteration and collocation are seen in their most popular features.In terms of reiteration, repetition seems to be overused while a very small percentage of synonym/ near-synonym, antonym, super-ordinate and general word are employed in these sixteen reading texts. In terms of collocation, lexical collocation occupies more percentage than grammatical collocation because of different ways of combination. 2. Suggestions 2. 1. Suggestions for English Teachers and Learners English teachers should provide students with knowledge of cohesion which is considered to be an effective means to help them in reading skill.Furthermore, English teachers are suggested to raise students’ awareness of the importance of cohesive devices. English teachers can also take advantage of cohesion in teaching vocabulary. Finally, whene ver students do the exercises related to cohesion knowledge, teachers should remind them. By this way, students can apply cohesion in dealing with the exercises of the same types. Basing on the statistics given above, some significant features of reading texts in English 11 are drawn out and some suggestions for 11th grade students are proposed.Firstly, reference is used in a very high rate in these reading passages, and anaphoric should be paid more 12 attention because of its value in connecting texts together. Secondly, substitution and ellipsis are used in small percentages in these reading texts. In terms of substitution, teachers had better remind students when dealing with unit 4 and unit 13. Because ellipsis occurs many times in four units: unit 1, 5, 6 and 7, students are advised to think about them when learning these units. Thirdly, conjunction is used to organize the structure of the reading passages.In reading process, 11th grade students should consider the ways the te xts are written in. For example, in unit 1 and 7 all the ideas are constructed by listing. Lastly, in reiteration cohesion, synonym or near-synonym is regarded as the most important issue to 11th grade students. English teachers can apply synonym and super-ordinate to teach new words. 2. 2. Suggested Cohesion Exercises for English Teachers and Learners Cohesive devices can be seen in various forms of reading exercises or reading tasks. Two most significant forms of reading tasks for cohesion are gap-filling and true-false.Besides gap-filling and true – false exercises, there are also various forms of exercises. The first one is multiple-choice. Secondly, finding equivalents exercises are also employed to treat with synonym and antonym words. The last one is matching exercise, which designed to solve with vocabulary. 3. Limitations and Suggestions for Further Studies Firstly, because there is no content-focus in these reading texts, the results of this research can not actuall y show the most typical features of the reading texts as a whole, but in themes or in units only.Secondly, due to the limitation of the paper size, on discussing each type of cohesion, only some examples from one or two units are proposed. Lastly, applications of cohesion in other skills such as speaking, listening, writing have not been stated. Due to the constraint in time, all the issues of the related to the study cannot be covered. I do hope to develop this topic with a larger range of topic as follow: The study of grammatical cohesive devices in English 10, 11 and 12. The study of lexical cohesive devices in English 10, 11 and 12. The study of cohesive devices in reading texts in English 10, 11 and 12.

Sunday, November 24, 2019

Animal Symbolism in Aesops Fables essays

Animal Symbolism in Aesop's Fables essays Since the dawn of time, man and animal have been intertwined. We have defended ourselves against lions and wolves, we have hunted birds and fish for food and we have domesticated oxen and horses to plow our fields. All civilizations have been in some way connected to the animal world. It is a theme that runs the course of humanity. This common thread allows authors to reach audiences in ways that would be simply impossible with human protagonists. Animals are universal symbols, common to all of mankind. In her book, Talking Animals, Jan Ziolkowski asserts that Taken as a group, animals represent a language common to all people. All cultures incorporate animals into their history and folklore. Obviously, each of these cultures regards different animals with different connotations and associations. But animals have earned their universal status not because they are so much the same the world over but because people are so much the same; for most animals in fiction are not portrayed rea listically but instead are anthropomorphized. Regardless of their species, they are given human characteristics, motivations and behavior. (Ziolkowski, 1993). In Animal Lore in English Literature, P. Ansell Robin says that, This interpretation of the animal world gave rise to a distinct form of literature which originated in the oral tradition of many primitive peoples. (Robin, 1932) Today, animal literature is most closely associated with the beast fable or, as it is more commonly known: the fable. A beast fable is an account of a fictional event involving animal characters that is followed by an explicit moral exposition. (Ziolkowski, 1993) Nowadays, fables are viewed merely as childhood curiosities. They are thought of as simple childrens stories and nothing more. Throughout history however, the fable has served many purposes. Perhaps the most important of all these roles has been the use of fabl...

Thursday, November 21, 2019

The Impact of the Black Death Essay Example | Topics and Well Written Essays - 250 words

The Impact of the Black Death - Essay Example As a result of the massive deaths of sheep, Europe was plunged in wool shortage and even had to import wool (Byrne, 2012). The other impact is that between 1348 and 1349, Jews were massacred and many others chased or ran away to avoid being killed. The killing was in the name of purging the European community and a way of seeking forgiveness since they believed that the plague was a form of divine punishment (Hamm, 2009). In the Byzantine Empire, the plague was brought by soldiers from Mediterranean in 1347 and infested Constantinople, the empire’s capital and it spread as fast among them. Since it was first discovered among soldiers, it killed so many of them that military power declined sharply (Byrne, 2012). The other impacts were the same as those experienced in Medieval Europe (death that led to decline in population) because they also believed it was divine punishment. The plague killed their animals most of which were for trade since the empire was thriving with merchant trade and hence the economy declined also sharply (Gottfried,

Wednesday, November 20, 2019

Vectors and Statics Lab Report Example | Topics and Well Written Essays - 1000 words - 1

Vectors and Statics - Lab Report Example Experimentally, T3 required to balance the ring was found to be 1.6072N. From this, the x compontent and y components of the force were calculated. In comparison, the theoretical value for T3 was found to be 1.84N. This indicates disparity between the theoretical and experimental value, especially after calculating the percentage error that gave out 12.6%. however, this is a slight deviation and can be contribute to the experimental errors. Source of these could be attributed to the non-accurate nature of experimental apparatus since this makes an individual to give a slightly deviating reading from that expected. Further, this could also cumulate to imprecision of the measurements done therein. However, the percentage error should not only be laid solely on the experimental errors but also on the errors arising from using the theoretical value. For example, the theoretical value given are meant for a pulley with frictionless wheels and strings without weight. But in this case, while moving friction is inevitable and weight of the string should also be accounted for the errors. Consequently, this insinuate that there is overestimation of percentage error calculated for the pulley system. Through the above experiment, the application of vector and statics in real life scenarios come out succinctly. For instance, the case of implementing pulley and the inclined plane can be taken as simple machines. For the component of simple machines, the pulley can be applied in lifting a particular load by allowing for application of relatively less force than in a scenarios of direct pulling. In conclusion, the experiment was successful in meeting the major objective of the lab. As can be evident, the percentage error falls within a small margin. Further, the causes of this deviation have been attributed to imprecision of the apparatus and the assumption about non-frictionless pulley. From the

Monday, November 18, 2019

Animal welfare Essay Example | Topics and Well Written Essays - 1500 words

Animal welfare - Essay Example This report highlights some of the best and worst farming trends in European countries and discusses the effects of such practices on the welfare of the animal. Further, it suggests good farming practices and some alternative to fast animal farming. The report concludes that while organic farming of animals is often costly, most people prefer such meat products. Animal welfare is defined as the care for the physical and mental wellbeing of animals in general by having proper farming practices that take into account the animal’s â€Å"species, its size, weight, age, and sex†. While most laws have made cruelty against animals illegal, the mare absence of cruelty does not define animal welfare. In Great Britain the government has appointed an a wholly independent body (Farm Animal Welfare Council-FAWC) that comes up with acceptable definitions and standards with regards to treatment of farm animals. FAWC defines animal welfare in terms of conditions of stay of farm animal- their shelter, food, space. Such definitions are always in line with the Five Freedoms of animal. The five freedoms of animal welfare outline five preconditions of a good animal welfare system: freedom from hunger and thirst, freedom from discomfort, freedom from pain, injury and disease, freedom to express normal behavior, and freedom to from fear and distress. These clamor for animal welfare has become a great debate especially now with the increasingly fast food world where the demand for some animal meat, like chicken, has outstripped natural production cycles. It is estimated that in the Great Britain alone, over 850 million broiler chickens are reared each year, and approximately 26 chickens are slaughtered every second (Royal Society for the Prevention of Cruelty to Animals, 2010). In fact, over the past thirty years, the demand for chicken meat has been exponentially rising which makes poultry farming a very viable commercial activity. And like

Friday, November 15, 2019

Methods and Models for Measuring Costs

Methods and Models for Measuring Costs Costs are associated with all types of organizations business, non-business, manufacturing, retail and service. Generally, the kinds of costs that are incurred and the way in which these costs are classified depend on the type of organization involved. In your assignment you should explain with examples (use dollar value in your examples): How to measure cost behaviour (cost measurement)? In management accounting, the classification and measurement of fixed and variable cost is based on a body of knowledge that involves a number of assumptions. In many cases, the usefulness of fixed and variable cost data depends on the validity of these assumptions. In order to avoid poor operating results and faulty decision-making that is likely to occur when false cost assumptions are made, the ability to recognize and measure cost behavior is essential. Various theories of Cost behavior are as follows : Variable Cost varies proportionately in total but remains constant on a per unit basis. a. True variable costs proportionately variable (ex. Raw material) amount used directly increases as production increases by the same percentage. b. Step variable costs costs obtainable in large segments (ex. Labor costs of maintenance workers) and that increase or decrease in response to fairly wide changes in activity levels. NOTE: these costs are constant for a certain activity level (relevant range) and then vary in a step like fashion as volume increases. 2. Fixed Costs remain constant in total but vary inversely on a per unit basis (if production increases, then per unit cost decreases; if production decreases, then per unit cost increases) a. Committed fixed costs relate to the investment in plant, equipment and the basic organizational structure of the firm (ex. Depreciation of building and equipment, real estate taxes, insurance, management salaries, etc.) are long term in nature cannot be reduced immediately over a short period of time without seriously impairing either the profitability or the long run goals of a firm. b. Discretionary Fixed Costs ( Managed Fixed Costs ) arise form annual decisions by management to spend in certain fixed costs areas (ex. Advertising, research, management development programs) short term in nature, usually a single year possible to cut back on certain costs for short periods of time with minimum disruptions to long term goals. c. Semi variable or Mixed Costs contains both variable and fixed costs elements at certain levels of activity mixed costs display the same characteristics as a fixed cost at certain levels they display same characteristic as a variable cost (examples: electricity, heat, telephone, maintenance, car rental,copy machine rental) 3. Direct or Indirect Costs a. Direct Costs can be physically traced to the particular segment under consideration (product line, sales territory, division, etc.) b. Indirect Costs must be allocated in order to be assigned to the segment under consideration (indirect cost is manufacturing overhead). NOTE: Indirect Costs are also called Common Costs. 4. Additional Cost Terms a. Controllable Costs if management at a certain level as the power to authorize and influence the cost b. Noncontrollable Costs if management at a certain level is unable to influence the incurrence of the cost. c. Differential Cost present under one alternative but is absent under an alternative course of action. NOTE: Differential costs are also known as incremental costs. d. Opportunity Cost potential benefit that is lost or sacrificed whenzselecting one course of action makes it necessary to give up a different  course of action. Opportunity cost is not recorded in the books of an organization, but is  considered in every decision. e. Sunk Cost already incurred and cannot be changed by any decision made now or in the future. An irrelevant cost in decision-making. The econometrical model which is used to analyze costs is a model in which explanatory variable represents total costs and endogenous variables represent factors that influence their level. Production quantity is the most important factor which determines the level of total costs. Total costs consist of two parts: total fixed costs, which appear independently of the production quantity (when production level is zero) total variable costs, which are dependent only on the production quantity Cost Function : K = F + VX (Where K is total cost, F is Fixed Cost , V is Variable Cost and X is volume) What is cost accounting system and cost allocation?(Managerial Accounting) Sol:Cost accounting is linked to tax accounting, financial accounting and managerial accounting because it is an important component of each discipline as cost accounting involves determining the cost of something, such as a product, a service, an activity, a project, or some other cost object. These costs are needed for several purposes. For example, the costs of products and services produced and sold are needed for both tax and external financial statements. In other words, tax and financial accounting depend on cost accounting to provide cost information. Information about costs is also needed for a variety of management decisions. For example, cost estimates are needed to determine whether or not a product or service can be produced and sold at a profit. Unit costs of a product (or service) are also needed for product pricing and product discontinuance decisions. In addition, accurate cost information is required to determine whether or not a company should make (produce) or buy the raw materials, parts and subassemblies that become part of its major products and services. From this perspective, cost accounting is perhaps underrated as a discipline since none of the other disciplines including tax accounting, financial accounting or managerial accounting could exist without cost accounting. The costs associated with a manufacturing firm are separated into two broad categories. These include manufacturing costs and selling and administrative costs. This functional separation is important because each category of cost is treated differently in the accounting records. The different treatments are required to obtain proper matching. Manufacturing Costs There are three types of manufacturing costs. These include: 1) direct material or raw material, 2) direct labor, and 3) indirect manufacturing costs, or factory overhead. Direct material becomes the product, or becomes a part of the product. Direct labor converts the direct material into a finished product. Factory overhead represents all the other factory costs that cannot be directly identified with a particular product. This indirect category includes a variety of costs that are discussed in more detail in subsequent chapters. These three types of costs are also referred to as product costs, or inventorial costs, because they are capitalized in (or charged to) the inventory, i.e., they become assets. Matching Accountants capitalize manufacturing costs to obtain proper matching. The matching concept is pervasive in accrual accounting and requires that costs and benefits are matched or brought together on the income statement. In a production setting, the idea is to match the costs of producing a product (or service) against the benefits, i.e., revenue derived from the sale. When the inventory is sold, these costs are charged to an expense account referred to as cost of goods sold. At the end of the accounting period, cost of goods sold is closed to the income summary where, theoretically, matching takes place. Remember that unexpired costs represent assets. Expired costs represent expenses. When the inventory is sold, we say these costs have expired, i.e., the benefits to be obtained (from the effort that generated the costs) have been recognized. Thus, manufacturing costs become expenses when they reach cost of goods sold, but represent assets until the sale takes place. Selling and Administrative Costs In traditional accounting systems, selling and administrative costs are expensed in the period in which they are incurred. Theoretically, if there are future benefits associated with a cost, the cost should be capitalized as an asset rather than expensed. Certainly there are some future benefits associated with costs such as research and development, training, market promotion and advertising. However, these costs are expensed as incurred because it is difficult if not impossible to relate them to the future benefits. As a result, these costs are referred to as period costs. COST BEHAVIOR AND PREDICTION In addition to separating costs into categories such as direct and indirect and manufacturing and non-manufacturing, costs are also frequently identified by their behavior in relation to changes in an activity level. This separation is helpful for planning and budgeting purposes. The major types of costs, in terms of cost behavior, are: 1) variable costs, and 2) fixed costs, 3) semi-variable costs and 4) semi-fixed costs. These concepts are illustrated graphically in Exhibit 1-3 and discussed individually below. Variable Costs Variable costs are those costs that vary with changes in the level of activity. Variable costs tend to increase at various rates that generate linear (straight line) or a variety of non-linear cost functions when the costs are plotted on a graph. The major activity that affects manufacturing costs is production volume, i.e., producing output. Production volume is frequently measured in terms of units produced, direct labor hours used, machine hours used, materials costs or some other production volume related measure. However, other activities that are not related to production volume might also be important in analyzing cost behavior. The recognition that non-production volume related activities also cause, or drive costs is a fundamental idea associated with activity based costing (ABC) Fixed Costs Fixed costs are defined as those costs that do not vary with changes in the activity level. However, this does not mean that fixed costs remain constant. If a production volume based measure is used as the activity, a cost that changes for some reason other than a change in production activity is considered fixed. This simply means that the cost is driven by a non-production volume related phenomenon. For example, property taxes are considered fixed in traditional cost accounting systems that are typically based on production volume related activities. However, property taxes change when the taxing authority changes the tax rate or reassesses the property. The idea to grasp is that the designation of a particular cost as fixed or variable can change when it is analyzed in relation to a different activity. It is also important to understand that the notion of fixed and variable costs is a short run concept. All costs tend to be variable in the long run. Semi-Variable and Semi-Fixed Costs Semi-variable costs are part fixed and part variable. There is a minimum cost (the fixed portion) and a variable portion that increases as activity increases. There are also semi-fixed costs that do not change continuously as the level of activity changes, but do increase in steps as activity increases beyond various levels. These costs are sometimes referred to as step cost and step functions. For example, a single production supervisor (whos salary normally represents a fixed cost) might be adequate until production reaches a certain level, then a second supervisor would need to be hired. Supervisory costs might be driven by the number of production shifts. Cost accounting system requires five parts that include: 1) an input measurement basis, 2) an inventory valuation method, 3) a cost accumulation method, 4) a cost flow assumption, and 5) a capability of recording inventory cost flows at certain intervals. These five parts and the alternatives under each part are summarized in Exhibit 2-1. Note that many possible cost accounting systems can be designed from the various combinations of the available alternatives, although not all of the alternatives are compatible. Selecting one part from each category provides a basis for developing an operational definition of a specific cost accounting system. 1) INPUT MEASUREMENT BASES The basis of a cost accounting system begins with the type of costs that flow into and through the inventory accounts. There are three alternatives including: pure historical costing, normal historical costing and standard costing. Pure Historical Costing In a pure historical cost system, only historical costs flow through the inventory accounts. Historical costs refers to the costs that have been recorded. The term actual costs is sometimes used instead, but the term actual seems to imply that there is one true cost associated with a particular output. But determining the cost of a product, or service requires many cost allocations, e.g., allocating the cost of fixed assets to time periods, and allocating indirect manufacturing costs, or overhead to products. Since there are many alternative allocation methods, (e.g., straight line or accelerated depreciation) the calculated cost of a unit of product or service simply represents an attempt to approximate the true cost. Normal Historical Costing Normal historical costing uses historical costs for direct material and direct labor, but overhead is charged, or applied to the inventory using a predetermined overhead rate per activity measure. Typical activity measures include direct labor hours, or direct labor costs. The amount of factory overhead charged to the inventory is determined by multiplying the predetermined rate by the actual quantity of the activity measure. The difference between the applied overhead costs and the actual overhead costs represents an overhead variance. Standard Costing In a standard cost system, all manufacturing costs are applied, or charged to the inventory using standard or predetermined prices, and quantities. The differences between the applied costs and the actual costs are charged to variance accounts as shown symbolically in the enlarged graphic below. The variances provide the basis for the concept of accounting control, that is somewhat different from the statistical control concept 2) FOUR INVENTORY VALUATION METHODS The four inventory valuation methods that appear in Exhibit 2-1 are arranged in the order of the amount of cost that is traced to the inventory. The throughput method involves tracing the least amount of cost to the inventory, while the activity based method includes tracing the greatest amount of costs to the inventory. In direct (or variable) costing, a greater amount of cost is traced than in the throughput method, but a lesser amount than in the full absorption method. Direct costing and full absorption costing are the traditional methods, while the throughput and activity based methods are relatively new. These inventory valuation methods are very important because they control the manner in which net income is determined. As we shall see is this chapter and subsequent chapters, the amount of net income can vary substantially for different inventory valuation methods. The Throughput Method The throughput method was developed to complement a concept referred to as the theory of constraints. In this method only direct material costs are charged to the inventory. All other costs are expensed during the period. The concept is symbolized in the enlargement below. Sales, less direct material costs is referred to as throughput which reflects how the method got its name. The throughput method does not provide proper matching (as defined by GAAP) because all manufacturing cost, other than direct material are expensed when incurred rather than capitalized in the inventory. Therefore, the throughput method is not acceptable for external reporting although advocates argue that it provides many advantages for internal reporting. The Direct or Variable Method In the direct (or variable) method, only the variable manufacturing costs are capitalized, or charged to the inventory. Fixed manufacturing costs flow into expense in the period incurred. This method provides some advantages and some disadvantages for internal reporting. However, it does not provide proper matching because the current fixed costs associated with producing the inventory are charged to expense regardless of whether or not the output is sold during the period. For this reason direct costing is not generally acceptable for external reporting. The Full Absorption Method Full absorption costing (also referred to as full costing and absorption costing) is a traditional method where all manufacturing costs are capitalized in the inventory, i.e., charged to the inventory and become assets. This means that these costs do not become expenses until the inventory is sold. In this way, matching is more closely approximated. All selling and administrative costs are charged to expense. Technically, full absorption costing is required for external reporting, although many companies apparently use something less than a pure full absorption costing system. The full absorption method is also frequently used for internal reporting. The second major section of this chapter compares the income statements for full absorption costing with those used for direct costing because they are by far the dominant methods. The Activity Based Method Activity based costing is a relatively new type of procedure that can be used as an inventory valuation method. The technique was developed to provide more accurate product costs. This improved accuracy is accomplished by tracing costs to products through activities. In other words, costs are traced to activities (activity costing) and then these costs are traced, in a second stage, to the products that use the activities. The concept of ABC is illustrated in the enlarged graphic below. Another way to express the idea is to say that activities consume resources and products consume activities. Essentially, an attempt is made to treat all costs as variable, recognizing that all costs vary with something, whether it is production volume or some non-production volume related phenomenon. Both manufacturing costs and selling and administrative costs are traced to products in an ABC system. Note that treating selling and administrative costs in this way is not acceptable for external repor ting. 3) FOUR COST ACCUMULATION METHODS Cost accumulation refers to the manner in which costs are collected and identified with specific customers, jobs, batches, orders, departments and processes. The center of attention for cost accumulation can be individual customers, batches of products that may involve several customers, the products produced within individual segments during a period, or the products produced by the entire plant during a period. The companys cost accumulation method, or methods are influenced by the type of production operation and the extent to which detailed cost accounting information is needed by management. Job Order In job order costing, costs are accumulated by jobs, orders, contracts, or lots. The key is that the work is done to the customers specifications. As a result, each job tends to be different. For example, job order costing is used for construction projects, government contracts, shipbuilding, automobile repair, job printing, textbooks, toys, wood furniture, office machines, caskets, machine tools, and luggage. Accumulating the cost of professional services (e.g., lawyers, doctors and CPAs) also fall into this category. Chapter 4 illustrates a cost accounting system that includes normal historical costing as the basic cost system, full absorption costing as the inventory valuation method and job order costing as the cost accumulation method. Process In process costing, costs are accumulated by departments, operations, or processes. The work performed on each unit is standardized, or uniform where a continuous mass production or assembly operation is involved. For example, process costing is used by companies that produce appliances, alcoholic beverages, tires, sugar, breakfast cereals, leather, paint, coal, textiles, lumber, candy, coke, plastics, rubber, cigarettes, shoes, typewriters, cement, gasoline, steel, baby foods, flour, glass, mens suits, pharmaceuticals and automobiles. Process costing is also used in meat packing and for public utility services such as water, gas and electricity. Back Flush Back flush costing is a simplified cost accumulation method that is sometimes used by companies that adopt just-in-time (JIT) production systems. However, JIT is not just a technique, or collection of techniques. Just-in-time is a very broad philosophy, that emphasizes simplification and continuously reducing waste in all areas of business activity. JIT systems were developed in Japan and depend on the communitarian concepts of teamwork and continuous improvement. In fact, many of the assumptions, attitudes and practices of communitarian capitalism are included in the JIT philosophy. One of the many goals of JIT systems is zero ending inventory. In a backflush cost system, manufacturing costs are accumulated in fewer inventory accounts than when using the job order or process cost methods. In fact, in extreme backflush systems, most of the accounting records are eliminated. The production facilities are also arranged in self contained manufacturing cells that are dedicated to the production of a single, or similar products. In this way more of the manufacturing costs become direct product costs and fewer cost allocations are necessary. Thus, more accurate costing is obtained in spite of the fact that the cost accumulation method is simplified. The just-in-time philosophy and related accounting methods are discussed in Chapter 8. Hybrid, or Mixed Methods Hybrid or mixed systems are used in situations where more than one cost accumulation method is required. For example, in some cases process costing is used for direct materials and job order costing is used for conversion costs, (i.e., direct labor and factory overhead). In other cases, job order costing might be used for direct materials, and process costing for conversion costs. The different departments or operations within a company might require different cost accumulation methods. For this reason, hybrid or mixed cost accumulation methods are sometime referred to as operational costing methods. 4) FOUR COST FLOW ASSUMPTIONS A cost flow assumption refers to how costs flow through the inventory accounts, not the flow of work or products on a production line. This distinction is important because the flow of costs is not always the same as the flow of work. The various types of cost flow assumptions include: specific identification (e.g., by job), first in, first out, last in, first out and weighted average. Costs flow through the inventory accounts by the job in a job order cost system which represents an example of specific identification. The requirements of the various jobs determines the timing of the cost flows. Simple jobs tend to move through the system faster than more complex jobs. The first-in, first-out (FIFO) and weighted average cost flow assumptions are used in process costing. Since costs are accumulated by the process or department in a process cost environment, a cost flow assumption is needed to determine the treatment of the beginning inventory. When FIFO is used, it is assumed that the units of product in the beginning inventory are finished first and transferred to the next department before any of the units that are started during the period. The group of units in the beginning inventory maintain their separate identity and prior period costs. However, when the weighted average cost flow assumption is used, the beginning inventory units lose their separate identity because they are lumped together with the units of product started during the period. Process costing tends to be fairly challenging, therefore you may find these introductory concepts to be confusing. Although last-in, first-out (LIFO) is frequently used for tax reporting purposes, it is not normally used in the accounting records. For this reason, we consider the FIFO and weighted average cost flow assumptions in Chapter 5, but leave the LIFO cost flow assumption for courses that emphasize financial and tax reporting. 5) RECORDING INTERVAL CAPABILITY Inventory records can be maintained on a perpetual or a periodic basis. Conceptually, the perpetual inventory method provides a company with the capability of maintaining continuous records of the quantities of inventory and the costs flowing through the inventory accounts. The periodic method, on the other hand, requires counting the quantity of inventory before inventory records can be updated. In the past, manufacturers tended to keep perpetual inventories, while retailers used the periodic method. However, today a variety of modern point of sale devices and dedicated microcomputer software are readily available to provide any company with perpetual inventory capability. Cost allocation is the assigning of a common cost to several cost objects. For example, a company might allocate or assign the cost of an expensive computer system to the three main areas of the company that use the system. A company with only one electric meter might allocate the electricity bill to several departments in the company.Allocation implies that the assigning of the cost is somewhat arbitrary. Some people describe the allocation as the spreading of cost, because of the arbitrary nature of the allocation. Efforts have been made over the years to improve the bases for allocation. In manufacturing, the overhead allocations have moved from plant-wide rates to departmental rates, from direct labor hours to machine hours to activity based costing. The goal is to allocate or assign the costs based on the root causes of the common costs instead of merely spreading the costs. Direct costs can be physically traced to each department.Indirect costs must be allocated. Many companies develop allocation methods to assign service department costs to the producing departments. All organizations accumulate costs for their products or services for financial reporting purposes. An accounting system will assign to a departments output all its direct costs plus all the indirect costs allocated to it. A cost driver that has a logical, cause-effect relationship to the cost will be used as a cost-allocation base. Linking costs with cost objectives is accomplished by selecting cost drivers.When used for allocating costs, a cost driver is often called a cost-allocationbase. Major costs, such as newsprint for a newspaper and direct professionallabour for a law firm, may each be allocated to departments, jobs, and projects on an item-by-item basis, using obvious cost drivers such as tonnes of newsprint consumed or direct-labour-hours used. Other costs, taken one at a time, are not important enough to justify being allocated individually. These costs are pooled and then allocated together. A cost pool is a group of individual costs that is allocated to cost objectives using a single cost driver. For example, building rent, utilities cost, and janitorial services may be in the same cost pool because all are allocated on the basis of square metres of space occupied. Or a university could pool all the operating costs of its registrars office and allocate them to its colleges on the basis of the number of students in each faculty. In summary, all costs in a given cost pool should be caused by the same factor. That factor is the cost driver. Many different terms are used by companies to describe cost allocation in practice. You may encounter terms such as allocate, attribute, reallocate, trace, assign, distribute, redistribute, load, burden, apportion, and reapportion, which can be used interchangeably to describe the allocation of costs to cost objectives. The allocation of costs is necessary when the linkage between the costs and the cost objective is indirect. In this case, a basis for the allocation, such as direct-labour-hours or tonnes of raw material, is used even though its selection is arbitrary. A cost allocation base has been described as incorrigible, since it is impossible to objectively determine which base perfectly describes the link between the cost and the cost objective. Given this subjectivity in the selection of a cost-allocation base, it has always been difficult for managers to determine When should costs be allocated? and On what basis should costs be allocated? The answers to these questions depend on the principal purpose or purposes of the cost allocation. Costs are allocated for three main purposes: 1. To obtain desired motivation. Cost allocations are sometimes made to influence management behaviour and thus promote goal congruence and managerial effort. Consequently, in some organizations there is no cost allocation for legal or internal auditing services or internal management consulting services because top management wants to encourage their use. In other organizations there is a cost allocation for such items to spur managers to make sure the benefits of the specified services exceed the costs. 2. To compute income and asset valuations. Costs are allocated to products and projects to measure inventory costs and cost of goods sold. These allocations frequently service financial accounting purposes. However, the resulting costs are also often used by managers in planning, performance evaluation, and to motivate managers, as described above. 3. To justify costs or obtain reimbursement. Sometimes prices are based directly on costs, or it may be necessary to justify an accepted bid. For example, government contracts often specify a price that includes reimbursement for costs plus some profit margin. In these instances, cost allocations become substitutes for the usual working of the marketplace in setting prices. . What is activity based costing? (ABC system)? Sol : In the past, the vast majority of departments used direct labour hours as the only cost driver for applying costs to products. But direct labour hours is not a very good measure of the cause of costs in modern, highly automated departments. Labour-related costs in an automated system may be only 5 percent to 10 percent of the total manufacturing costs and often are not related to the causes of most manufacturing overhead costs. Therefore, many companies are beginning to use machine-hours as their cost-allocation base. However, some managers in modern manufacturing firms and automated service companies believe it is inappropriate to allocate all costs based on measures of volume. Using direct labour hours or cost-or even machine hours-as the only cost driver seldom meets the cause/effect criterion desired in cost allocation. If many costs are caused by non volume-based cost drivers, Activity-Based Costing (ABC) should be considered Activity Based Costing (ABC) is an economic model that identifies the cost pools or activity centers in an organization and assigns costs to cost drivers based on the number of each activity used. It identifies activities in an organization and assigns the cost of each activity resource to all products and services according to the actual consumption by each: it assigns more indirect costs (overhead) into direct costs.In this way, an organization can precisely estimate the cost of individual products and services so they can identify and eliminate those tha