Sunday, March 31, 2019

Analysis Of The Elle Novel English Literature Essay

Analysis Of The Elle Novel English Literature Es declareDouglas G bopr is a cognize Canadian former of various fiction workings that has earmark endorsers of different nationalities, belief and preferences. While there were many opposite works of Glover much(prenominal)(prenominal) as nones Home from a Prodigal Son, The Ena mored Knight, and fictions such as The Life and Times of Captain N and 16 Categories of zest1, Elle, a novel based on a true or rather historic figure, Marguerite de Roberval, on her way to discovering Canada with her uncle, Jean-Franois de la Rocque de Roberval.2In this novel, he implementmed to present Canada is a satiric language with pellucid and unverbalized intentions of ridiculing holiness, faith and ab master keys.It described the moments of freshman contact and the disco in truth of Canada by the European adventurers. These were during the times of Jacques Cartiers last and rather tragic attempt to colonize Canada. This send-off contact was described in ways in what did Canada meant to European adventurers and what did Europeans meant to the countrys original habitants and the rubbing between these cardinal groups neither of them recognized apiece early(a) as valet.3Nevertheless, he associated religion, rouse, and revenge in building an image of this fresh discovered country or the New World. While excerpts of the humbug be loosely based on facts, the authors language of conviction has roughlyhow make the story more vivid and looks like more true to life. The author unspoilt his freedom of expression by choosing to portray such theatrical role of history through with(predicate) a work of fiction.In the course of the story, he too ingestiond a great deal of latitude as a means to portray Canada. This is to describe the geographical location of the new discovered country and to create a glimpse of seasonal experiences of the characters such as winter in portrayal of sadness and leave behind for reve nge. Moreover, use of latitude collarmed to be used to express distance from the European origins of the characters. This latitudinal distance implicates cultural, traditional and civil differences. This further implies the width of territorial working out attempts of Europe in the past and whitethorn be non so many years before modern font times.4For me, as a reader of the novel, these instruments of literature used by the author affected my understanding of closure, first contact, faith and religion as associated with passion, sex and may be, love. With the claim that the novel was based on facts, it has some effect for me to assume many events in the story to be true. In some star I black market to forget it being a fiction and non a turn to narration of history (perhaps except Elle turning literally or oppositewise into a bear). This may be attri moreovered to the loose boundaries set between mood and fact. This confusion applies to the personalities used and the a ctual events narrated. In general, it will be off the hook(predicate) to turn over that majority of the accounts in the story were based on the authors humor and not a simple re telling of written history.Nonetheless, this also gave me some sense of contempt to inhumane actions on both parties unheeding of which side I may choose to give sympathy. If this will be the hardly book describing the first contact of Canada and its history, I will be facing realizations of the violent, hearty, and inhumane parts of history or the truths that perhaps will never be mentioned on ordinary history books.5I desire then, that the bigger purpose of the novel is to portray themes not mentioned in the public history books. Hypocrisy and modesty aside, we can rattling assume that such themes like sex, military group, lust and other worldly human nature argon inclusive of our history.6While other critics of Glover say that he did not hold human nature to sympathize with in his novel Elle, I believe that these themes can be considered not less than parts of our character and human nature regardless of civilization, religion and nationality.Moreover, this is also to portray colonization not simply as blowup of territory. It means penetration in an lively culture or rather an intentional or unintentional deputize of culture between the two parties the colony and colonizers. This is to emphasize that colonization is not a one way process or a fault from the colonizers to the colony. Rather, it is an exchange or combination of tradition, belief, education and emotional strings.Other inspirations in the story may be the apparent expansion of trade and successfulness in the ancient times. Colonization and territorial expansion were oftentimes attri merelyed to be acts of European explorers. These expeditions induct made tremendous histories and stories worth telling and retelling until these modern times of 21st century. Many of these stories were descriptions of social contacts such as Elle and other novels such as Gullivers Travel.The Themes of the StoryTo be specific, the themes that I bring notice in the novel include aboriginals, religion, first contact, issues of gender, family, and sex. Among these themes, I see occurrence emphasis on religion and faith, issues of gender, and sex as individual values. On the other hand, aboriginals and first contact may refer to the authors portrayal of Canada at times of Europeans attempt for colonization.AboriginalsIn terms of aboriginals, the author might wipe out been inspired by the recent discovery of ancient ethnic culture. passage of public execution and impatient were mentioned in the stories quite a come up of times. Rituals of native people of the New World were also portrayed. This is evaluate as some aspects of the novel were inspired by the recent rediscovery of ancient pagan classics. These were subtle critic in the practice of religion and its impacts to human thinking. godlinessExc essive practice of spectral rituals may cause unfavorable effect on the believers just like Elles develop who got consumed to religious rituals and forgot her other responsibilities and may be, even lost her sanity and sense of reality. The novel seemed to portray religion as one of the causes why her mother did not care for her as a child. Her mother was addicted to religious rituals that were described in loaded way such as licking the foot of the statue of saints in church. Her father, restless with his own desires for expanding designer, did not pay fatherly attention to her too. As a result, or may be because of other causes too, Elle was not a very good mother and did not grow closer to her children too.7The Protestant and Catholic religions were explicitly ridiculed using direct and yet satiric language. Elle had a non-Christian priest lover. This is scandalous because of chastity and vow of celibacy imposed and believed to be practiced by the priests. Moreover, the no vel also mentioned brutal punishment of Protestants because of simple radiation pattern breaking and actions not in accordance to its scriptures. Elle were fond of these and even said, I thought the world to be a more exciting blank space for all the conflict and never missed a public burning or decapitation.8This was a portrayal in both implicit and explicit way that religion, sex and atrocity are related.FamilyMoreover, these were the times when religion, greed for power and prosperity and all other arbitrary pleasures such as sex and money were favored more than ones own family. Parenting is a loose obligation and not a highly regarded one. This is true in the case of Elle to her children and her from her parents. Her mother did not care for her because of her evident addiction or obsession to religious rituals. She was also not able to care for her children for reasons not explicitly utter in the story. I assume that it is an effect of her experiencing the identical from her parents and her own experiences of violence and brutality in her exile.Inequality against WomenGender issues were also addressed in the novel. It portrayed how Europeans and Canadians treated women. In spite of membership to highly regarded and respect families and puritanical upbringing, women suffer from violent and unequal treatment. They were vulnerable not only to sexual assaults but also to inequality to opportunities. In those times, women were not expected to take part to exhibitions, voyages and other privileges entitled only to male forebode parts.But then again, headstrong girl as that of Elle strived to get some good treatment. This is in spite of her aristocratic upbringing she grew up uniquely as a headstrong girl. While women were seen as sex objects, she in turn treated his lovers, her sex partners as well. In turn he also used men to satisfy her desire for good sex. She rate manhood in terms of size of penis and ability in love making.9Likewise, Catherine or Comes Winter, the native fair sex also undergo the resembling fate just like Elle. It was far easier to punish a woman with her life, including watching her loved ones to die.Sex and LustSex, on the other hand, seemed to deal out as an escape for the characters. The main character seemed to satisfy her frustrations through having lustful sex. She seemed to find equality in sex where she is found in stunner and men make love to her the way she needed to be loved. This is to say that sex, in one way or another, is not just a language of the body. It may also be considered as psychological, a bring back or rather means of psychological stress.Other themes I see in the novel include revenge and karma. The novel showed some sense of these themes when the General, to whom all sufferings of Elle were attributed to, was killed by a bear (which was apparently shown to be her other personality later on). The general was killed by a bear with a womans heart.The desire for revenge that was stated in the earlier part of the story was satisfied when the general thought of Elle while meeting his death. He was stabbed and acquired sinister blows- an uncomfortable death that Elle once desired to give him. Although it is uncertain if Elle is really the bear or otherwise, the end indeed justified the means because she seemed to be delighted with the news. Whether random Karma or intentional revenge, Elle would put one across felt the very(prenominal) gratified and responsible.Emphases of the NovelWith these themes, the emphasis of the story relied on human autonomy. Elle, in spite of being a woman with limited physical and may be emotional strength and opportunities, have means to do aberrations with liberty and autonomy as the justifications. Moreover, this can be associated with ones freedom of expression. Although this may not be easy and may even cause ones own life, hero-worship of the consequences was the only barrier for freedom of expression. Likewise, ther e was also a dig on human nature to appreciate worldly pleasures power, territory, sex and lust and beauty.The Personality of ElleElle is a French girl who was brought up by an aristocratic family. Her mother, addicted to spiritual and religious activities, did not serve to be a good mother to her. The same was true to his father who was paying more attention to reading books and extension of power. Hence, she grew up as a headstrong girl with means to get what she wants. See and react to things she just precious to. She used sex and books as her escape to reality and thus gravid her dreams uniquely hers. She enumerated her desires to be mild intoxicants, good sex, witty conversation, cheap printed books, and former seat at public executions.Sex outside marriage was known as a sin but giving to lust and temporal desire, they facilitate do it with promises of penance, confessions and indulgence. Yet, in spite of not having married, Elle had many lovers through out the story. It can also be observed that it was not really sex she was fond to. It may also be the desire to have a man on her feet because of her beauty. Or, in another perspective, she may also want to be the cause of mens weakness.Some of her lovers mentioned in the story were Richard, a tennis player. He was weak and easy to seduce. He has been in love with Elle since she was 13 but Elle made the first move and seduce him until the two have given in their lustful desires. Another one was the priest and a messenger of his father. He was way too old for Elle but she regarded him good for having a penis a size of a dunnock and for loving her well in bed. She also was related to the hunter in the remote island she took refuge into. He taught him some things about bears which may be the means of Elle of acquiring the violent ability of bears or even transforming into a bear.10Elles discovery of faith was not brought about by promising experiences but rather experiences that can be seen better off. However, her faith and epiphany could have been different, perhaps, narrower if experienced differently. Her discovery of faith by being in between the clash or exchange of corpses of Old and New World, through her exile and witnessing the same fate to another woman, and knowing the brutal fate of M. Cartier, caused her the deepest understanding of colonization and both partys resistance of treating each other human.The Vision of CanadaThese experiences of the character brought the readers, including me, to have more sympathy and deeper vision on Canada. The violence, deaths and degradation experienced by the native people in the hands of the European colonists. On the other hand, however, the colonizers such as Cartier also experienced a brutal fate. Hence, this novel, I think is contempt of the inhumane results of colonization. Canada is only one of the many countries that have experienced this vision.Perhaps all countries that have been attempted to be colonized launched some res istance forces. Each paid their part of violence and brutality in ancient history. However, these events served a deeper purpose to increase social contacts, expansion of trade and prosperity, and maximization of use of natural resources. Yet, as we can see it the modern times, such values, events, and themes may still be applicable. There is still an evident gender inequality, violence, scandals of religion until these times. Hence, such conflicts may also be addressed through rediscovering faith and understanding and paying respect with each other.

The Importance Of Unix

The Importance Of UnixUnix is not limited to particular proposition computers other operate(a) t hold outk like using a microprocessor as a cpu. .the trustworthy intimacy nigh this is that it run on each sizes of computers using a wide range of microprocessors.moerover ,current versions of numerous other operating systems pass water been revised to include the capability to run unix applications and connect swimmingly with unix.The operating system unix was found on its begginings of MULTICS.and it stands for multiplexed operating and computing system, where the consentaneous discover began on 1960s sentence period and in 1969 the purpose was pulled out by bell laboratories.it plays a precious role by counting all of the various flavors of UNIX and all of the Linux Flavors (which atomic number 18 sort of posterity of UNIX systems) would make up a large portion of all of the computers in operation. The operating system unix has a great importance beca expenditure it was mainly radiation diagramed to handle multiple ingestionr which was connected to a central hub which, in turn, it may be connected with the other hubs. This defines a network with a star topology which, amazingly enough, is the same(p) as the basic anatomical structure of the entire internet. the most prevalent operating system in use was unix which In a nut shell is an operating system which at one point in time. This operating system has a graet violation in business and scientific sectors.We overly heard active a UNIX system and non-ATT around 1990 or 1991, from the study we harbour found that in that respect are a lots of incidence at a Usenix league whre they working as a team in a contrasting version with that of BSD UNIX that had been purged of ATT codeon when this kind of thing was really anacademic effort- there was no fashion we send away run on a cheap Intel-based Pc. However it was also familiar as a long-term goal of the GNU project there must run through a complete OS, although is true that in the earlier times they were motionless(prenominal) onerous to focus on commands and compilers.When we started with linux whatsoever years ago on fooling around , and it creates a sentience in the real-world installations like Google, it was out of our idea that how good linux was,because we are trying to look at it as a user, not as a systems curriculummer.Once we start updating a book, and we found nice result, which labored me to go deeeper. We have started working with divergent linux systems like FreeBSD and SuSE we found that it was caterpillar tread on two spare desktop boxes. After that we contumacious to bargain a another another box to run Solaris, and we did it and finally decided to add it in a Macintosh to run OS X, where a UNIX kernel (Darwin) was existed. There was a book in which it was more than 17000 lines of divergent example code was there which was covered about 300 system calls, and we are trying to test all the examples on all four systems. We are trying to find out How the other three systems would hoi polloi up against Linux, where each of which was came or originated in some way from documented UNIX ATT?We found a surprising result, as it turned out True, the Linux we were using the latest UNIX standard was well behind Solaris in conforming to, only it was lack of POSIX threads ,POSIX interprocess communication, , and a some other system calls, exactly the real thing was that whatever was there was complete ,solid, and, especially,more than enough. We have detect Linux its tar communicateed at the most critical industrial applications, has no academic exercise.Furthermore, although we are trying to write the book , Linux 0/s kept evolving. It has forthwith POSIX threads.It has a great commercial domination, we have good idea that linux creates a big role , on SCOs litigation judging from the news binds about, Microsofts jitters , and Suns decline.However the most of the esse nce(predicate) thing of Linux is socially and technically? Its thisLinux and the BSD-derived systems are bluff source, Unlike other UNIX clones, , so that the users can have the source if they need to use it or simply want it, they can also that vendors who purify the source. We have different examples of that .for example Red Hat, have to share their improvements.the users have a chioce to be totally self-sufficient, building their own kernel and compiler. other than , they have a extract to use a commercial distribution, and they silent have the ability or chance to make their own. ambitious professionals and Students can learn how a real OS is put together.If we think about developing countries Linux is perfect, because to educate their knowledge workersand to make them skilled , they can use it.on the other hand, they can deploy by running afoul of intellectual-property agreements,or without spending cash or and which can make them self-sufficient rather than existence de pendent on European technology companies and US .From a statistics we have found that in the last 30 years, the operating system UNIX is still known as the storong, versatile,in a word simply the beaver operating systems in the world. howeverThe popularity of this operating system is hinges on its simplicity, its it has a ability in running in various different machines, open standards design, and it is also good for its portability system.The important thing about UNIX is that it was and reliable, multi-user, secure, operating system that continues to dominate the opening Web- and application- armying landscape..In the present time the computer experts believe that for the web hosting unix is the best choice , where the another best alternative is linux, and someofThe biggest vendors like ibm are powerfully backing .One of the biggest reasons for using Unix is networking capability. With other operating systems, additional package must be purchased for networking. With Unix, ne tworking capability is simply part of the operating system. Unix is precedent for such things as world wide e-mail and connecting to the Internet.If we try to comparability between windows and linux we can find a clear idea.which one is more secure,reliable and chatheap. From the statistics we have found that We know that unix operating system is more secure,reliable and less expensive than that of microsoft Windows NT servers.. it is out of our skepticism that, each point can be argued, but no one can argue the fact that many UNIX operating system flavors are free. Everybody need to remember one thing about the operating system unix is that it is open source. Even if we think about security, one of the report showing a different result which is an accrual of UNIX operating systemflavors versus Windows operating system in a different scrap field likely Web-hosting environment clearly reveals that it takes a lot of time if the hacker want to hack a unix based server.If we assume an enterprise which is based on microsoft based messaging but not independant,where Microsoft busy Server Pages (ASP), Office Access, BizTalk Server, or any other proprietorship software, for instance, Windows servers will undoubtedly be a piece of the SOA puzzle that this article reviews, the reason behind this is that as they have no other choice if they need to run that kind of software.Unix operating system was written in a machine independent language. So Unix and unix-like operating systems can run on a variety of hardware. These systems are available from many different sources, some of them at no cost. Because of this diversity and the ability to utilize the same user-interface on many different systems, Unix is said to be an opensystem..Everything in UNIX is every a file or a process.A process is an executing program identified by a unique PID (process identifier).A file is a collection of data. They are created by users using text editors, running compilers and so onAlt hough we dont need to say, what the future may bring-virtualization complete services-, mash-up-, or portlet-based application antecedent ends with shared computing hosting and database environments-somewhere out there you will still have UNIX servers doing what they do best providing a reliable operating system to host a variety of Web computing needs. From this information we can get a clear idea of the history of UNIX servers in the enterprise and how important they are to the SOA puzzle drills into and exposes which technologies are used for each SOA implementation and the platforms on which they perform best.Reference and bibliography1.understanding operating systems fourth edition , by ida M.Flynn Mclver Mchoes.2.operating systems internals and design principles, fifth edition by william stallings.3. http//www.unix.com/4. http//tutorial.jcwcn.com/Operating-Systems/Linux/Linux-and-other-OSs/2008-09-16/10803.html5. http//www.sharadavikas.com/CourceMeterials/mca34.PDF.6. http// www.thisislondon.co.uk/standard/?ito=16407. http//www.computing.net/

Saturday, March 30, 2019

An In Depth Look At Blizzard Entertainment

An In Depth Look At blizzard pleasureThis report is a in-depth look at efflorescence pas clipping the gild, to aline taboo why roseola entertainment is so triumphful in the gaming industry. We for ingest look at the reasons on how it could come out with best constituenting stakes over and over again and how they manage to sell 2.4 million copies of one stakey within the startle 24 hours. Further to a greater extent than than, we leave alone understand how roseola entertainment runs such a big partnership to such efficiency using the business sample beat and chap in the analysis of its success. A look at the current developments and what early developments it capacity have or where it undersurface go from here will be discussed as comfortably.I. A Brief History of s at a snipstorm recreationWell, skin rash diversion was non always as we had cognise it, primarily founded in 1991 February as Silicon Synapse by Chairman Allen Adham, pre spatial relatio nnt Michael Morhaime and infirmity president Frank Pearce All Graduates from UCLA. In the days of Silicon Synapse it was more on focused on devising spicy ports for early(a) amusement studios. Until the Breakthrough Game The Lost Vikings, it was hailed as one of the forefathers of that Game music genre .A year after that they released Rock Roll Racing some separate Cult Hit that paved the way for its predecessors in the Racer hit man literary genre. In 1994 It was only then its name was reestablished as snowstorm pastime. The jump big scale game it released by Blizzard fun, was Warcraft Orcs Humans and it was a hit with the gamers. Ever since they have made a benchmark in the game, the gaming world was at their fingertips now. After such success with Blizzard amusements original Warcraft game, Warcraft Orcs Humans , was touted as one of the best strategy games of 1994, and the games larger-than-life sequel, 1995s Warcraft II Tides Of off-keyness, won numerous a wards, including the beau mondes first Game of the Year award. Warcraft ternion Reign Of Chaoss, released in July 2002, has alike(p)wise won several accolades , just now like Starcraft anformer(a) hit Game Series released by Blizzard Entertainment, It has reverse a staple of professional tournament gaming, along with its expansion, the award-winning Warcraft triad The Frozen Throne, which was released in July 2003.II. Current Projects and a look at the uprise of debauchery ( earthly concern Of Warcraft)Well Blizzard has umteen notable achievements in its released games, None of it comes close To World Of Warcraft, more widely known as WOW. World of Warcraft stands as the grandest game in the popular Warcraft series. World of Warcraft has been an extraordinary success since its launch in November 2004. It has impressed game critics and has enamour millions of players, who adore the virtual world created by this game. It is no longer just a game mum is now a genuine phe nomenon, and one that shows no signs of abating. It is one of the key games of recent times, and stands as a barrier title for online gaming. World of Warcraft is the forth title in the series of Warcraft games, which has been socialize spate for over a decadeTo understand more almost the appeal of World of Warcraft, let us rec alone the time when WOW was released. It was not merely some massively multiplayer online role-playing game. It created a truly pleasant online world set in the heart of Azeroth, a fantastic prop up that is filled with heroes and monsters and more other creatures. The games strength is that it functions as an visualize, as a world that exists on its own terms that you may visit and explore as you please. The game sold more than 240,000 copies in its first 24 hours on the trade, more than any other PC game in history. Since then it released two other expansion sets which was a greater success then the one to begin with. Blizzard is alike making att empt to alter beyond their original aim of just making games. Blizzard Entertainment is currently running(a) with Legendary Pictures in making a expire action Warcraft motion picture.III. tsoThe 8 Core Values are namely Gameplay First,Blizzard Entertainments success raft be attributed to the gaming experiences they provide the consumer or player. The aspiration of each discipline within the follow regard little of job stakes be it art, programming or customer support, is to create games as fun as possible for as many populate as possible. In order to achieve this aim, it is in Blizzard Entertainments prime belief that its workers also enjoy the process of game making.Commitment to Quality,This is the most nice known totality value of Blizzard Entertainment, which is not only applied in creating the best gaming experience for the consumers, but also practiced in e truly aspect of their job. They approach each task carefully and undecomposedly, and try out honest feedbac k and use it to improve the quality of their work. Afterall, games are remembered for their mettlesome quality, and not how late they are released into the public.Play nice, Play Fair,In their business first impressions are important but lasting impressions are the ones that matter. Blizzard Entertainment strives to maintain a high level of respect and integrity in all interactions with us, players, colleagues, and business partners. The conduct of each Blizzard Entertainment employee, be it online or offline, can reflect on the entire company.Embrace your interior Geek,The employees at Blizzard are encouraged to show their geek side . Cutting-edge technology, shady books, science fiction, top-end video cards, action figures with the kung-fu grip. any(prenominal) it is theyre passionate about, it matters that each employee embraces it Their unique enthusiasm avails to shape the fun, creative close of Blizzard Entertainment. Happy and truly passionate workers discover expose workers, and what Blizzard Entertainment is all about today. either voice matters,Great ideas can come from anywhere. Blizzard Entertainment is what it is today because of the voices of our players and of each member of the company. Ein truth employee is encouraged to speak up, listen, be respectful of other opinions, and embrace comment as just another avenue for great ideas. All because Blizzard values its employees and listens to the various ideas.Think worldwidely,Blizzard Entertainment is a global company and all(prenominal)where on the planet there are people who play Blizzard Entertainment games. While respecting the cultural diversity that makes people unique, we strive to grow and support our global gaming community. We also adjudicate the most passionate, talented people in the world to en teeming our company and help us forge the future vision of Blizzard Entertainment. No country is too big or too sharp for Blizzard to take on or think about.Lead obligation,Blizza rd Entertainment believes its products and practices can affect not only our employees and players but the industry at large. As one of the worlds leading game companies, they are committed to making ethical decisions, always discovering the players in mind, and setting a inviolate workout of professionalism and excellence at all times and for other game companies to exemplify.Learn and GrowThe games industry is ever-changing. Technology improves, techniques mixture, and design philosophies become outdated. Since the open up of Blizzard Entertainment, it has worked to improve through experience, teaching one another and cultivating the liking to be the best at what they do. They see this as an individual responsibility as come up as the companys. Employees can count on their peers, managers, and the company itself to be supportive and help them gain the knowledge and training they need.IV. A in-depth SWOT AnalysisThis Analysis will help us advance understand of Blizzard Ent ertainments Success and its weaknesses. Using The SWOT Analysis model we can see the opportunities and revaluate the strategies to cope with its weaknesses.Strengths Good grocery arrangement globallyOne of the very best pc game developers and held in high esteem by its customers. genuinely large age group from its larger customer base.Takes Feedback from its players and customers quickly and seriously.Developed World Of Warcraft to huge success and acclaim.Weaknesses may lack some hawkish edge in some market segments over rival companiesRelies on its current game titles more than it should.Very slow to release its games, oft over the stipulated release date.Opportunities Business can be make headway diversified into other industries, example, making a strike which it is trying to do now. Acquire more gaming sectors.More wide-ranging games. Look at a brand new type of pc game to boomz everyone away.Opening up of other global markets, getting more customers worldwide further.Wo rking together with another pc gaming company to have a co-project.Threats Other big pc game producing companies, qualification pose some disceptation with maybe more attractive fine art or different game genres, Example, FPS.The time it takes to release a game might turn some gamers off, or they might just break off waiting all together.Limited experience in other industries it might want to diversify into buccaneering3rd companionship clients such as Garena, lancraft blueserver and many others.StrengthsBlizzard Entertainment has a good market position globally, meaning in the games market it has a huge cut of the customers and minutes that happen in it. Blizzard Is very well respected by the gamers, customers and other companies alike for their awesome games which are well designed and pleasant for a very wide age group. When Blizzard comes out with a new game other companies will always try to ruin it learning from its strengths. From kids to adults, blizzard games have p layers every age range, making it well welcomed by all.Blizzard Entertainment leaves no gamer from the casual gamer to hardcore, professional gamer satisfied. The games are simple enough and fast for the casual gamer to play, but also well balanced with good competitive potential. Intact, World Cyber Games (WCG) the worlds largest scale gaming competition has 2 Blizzard Entertainment games to compete in, Namely Starcraft 2, Warcraft 3 and Dota, which is a custom map made from Warcraft 3.Blizzard Entertainments World Of Warcraft easily overshadows all of its accomplishments with 12 million subscribers and increasing. Making it the most played online MMORPG, no small feat without its dedicated team of staff. If a bug is reported or game defect , blizzard will take it seriously and reply quickly to look into the problem and solve the issue.WeaknessesWhile Blizzard Entertainment is certainly a very successful company but it is not perfect or infallible. One of its Weaknesses is its mo st of its games revolve around the identical genre of the real time strategy (RTS) or Role playing Games (RPG). Some game diversity would be a fresh change and might get into a bigger cut of the market and different gamer groups. On top of that Blizzards Entertainments game graphics might be less visual compared to other games therefore might have less competitive edge in some market segments over rival companies example sports gaming or fps.Though Blizzard Entertainment has very good games it take holds expanding on the already expanded game stories, example Warcraft which has great gameplay and good storyline, however it Blizzard keep concentrating on the same story and how to make a better installment people might get world-weary to keep playing the same story thats over extended or stretched.While Blizzard Entertainment are showing great signs of market diversification by trying to make a moving picture, their experience is very little in that field and almost non-existent. Might hit many glitches and problems along the way it might hard to solve with little experience. Which Blizzard Entertainment is attempting to avoid by working with a experience movie company, Legendary Films.Everyone agrees that Blizzard Entertainment makes great games, but another issue they agree is they take a really long to do that often over the stipulated release date. An impatient customer is never a dexterous customer. Game Quality should never be compromised but still the releases could be faster.OpportunitiesNo doubt Blizzard Entertainment is very successful in its games and products, it can further diversify into other game genres it might not have touched, example sports gaming or FPS. Warcraft has a very rich storyline and might be good as a comic or book, gaining more exposure for Blizzard Entertainment as well in the process.Gameplay improvements and Graphical improvements to its current games with patches or when a new game comes out because the gaming industry is always improving, and gamers demand more every time. Look at a brand new game Genre with a totally new gaming engine of which the likes were never seen before and Blizzard Entertainment is on its way to another great marketing game.Working with another experienced gaming company will help expand its horizons and its pool of talent, with more ideas and more funding,Blizzard Entertainment has a great global market share and good global coverage, but there are still countries that have not even comprehend of it, with the expanding global market and opening of markets, it would be a great time to reach even more countries.Blizzard Entertainment is currently working with Legendary Pictures, the studio behind the swash films such as Watchmen, The Dark Knight, Batman Begins, Superman Returns, and 300, in making of a live-action Warcraft movie.ThreatsBlizzard Entertainment faces serious competition from other companies that have some game genres that other gamers retrieve more fun, e xample FPS. On top of that though Warcraft 3 has great cinematics, its in game graphics cant be compared. So many other games out there with much better graphics. EA games has Tiberiam Wars with much better graphics but of the same RTS genre , how about Relic Gamings federation of Heros.The Time it takes for Blizzard Entertainment to release its games is a great interior threat, for it may lose many loyal customers that got sick of waiting for the ordinarily delayed games. Customers hate to wait unnecessarily and may buy other games instead.Blizzard Entertainment apparent motion into diversifying its market by moving into the movie industry which it has little experience, and requires a lot of funding. By going into other Game Genres its not familiar with also can be a risky move that might spell disaster by scatter itself too thin.Piracy is without a doubt one of the greatest threats to Blizzard Entertainment, infact to any industry that relies on the IP law. File Sharing is n ow everywhere and very easily accessible, one can even get the game without going out of his home and without spending a one cent for the game. Piracy costs Blizzard Entertainment millions of dollars every year. wherefore would people pay if they can get it giving?Along with Piracy is 3rd party clients that make it possible for the games to be played online for free without the need for a original cd-key. In the past without these programs playing online with a pirated game would be impossible, and that would be one of the reasons why original games where still popular for the fact it had a cd-key that allows it to be played online. With these programs it bypasses all these security department measures and there is no longer the need to pay for the game.V. Final SWOT EvaluationIt is clear enough from this evaluation that Blizzard Entertainment has a very successful business model, but at the same time has so much more that it could improve on and diversify into. The very rich st oryline of Warcraft has so much potential from movies to books to comics to Television series. The move that Blizzard Entertainment decided to make by working on a Warcraft movie was a good market decision to tempt the growing movie industry and movie fans. Its lack in experience in the industry is offset by doing the movie with a more experienced movie company Legendary Pictures, the studio behind the feature films such as Watchmen, The Dark Knight, Batman Begins, Superman Returns, and 300, with a proven race record. But it should be warned that yes Blizzard Entertainment can go into other industries, but it must not neglect its main market share the gamers, and some hardcore fans might be turned off by the change Blizzard Entertainment.The Strengths are many and can be further worked upon by looking at the same game with different angles. continuing to make games based on the gamers demand would be the best bet, for that office their games will always be in demand.The threats and weaknesses are numerous as well, however with the right well thought strategies they can be avoided and countered to keep Blizzard Entertainment ahead in the gaming world.However the greatest threat is Piracy and 3rd party clients, which in the case the construction if you cant beat them , join em doing business with the 3rd party clients might help Blizzard Entertainment gain back its doomed profits from the programs and piracy.VI. ConclusionBlizzard Entertainment is a great game developer, and to continue in a increasing volatile market it has to keep changing to meet the demands of the new world. But if it continues to deliver its mission asseveration Dedicated to creating the most epic entertainment experiences.ever following its 8 core values. I dont doubt and not for a second that Blizzard Entertainment will continue deliver gaming experiences that redefine gaming.

Friday, March 29, 2019

A report on the Implementation of Standard Costing

A report on the Implementation of cadenceworn approachIn modern years, various irradiations such as activity-establish be, the balanced bill of uttermoste and bulls eye be have been go ford in the business comm building blocky. However, handed-downistic wariness method of ac waiting governing bodys continue to be widely applied. nonp atomic number 18il font is amount be, which has been utilize on a wide front during the fit century.The dissolve of this newspaper is to examine the widely go for of cadence be arrangement. Despite it is less relevant than newer method of accounting methods, hackneyed be is far from obsolete. Because of its simplicity, flexibility and afford efficiency, shopworn constitute remains a favorite equal accounting method among accounting and finance professionals.IntroductionIn like a shots fourth dimension of rapid technologic change, tough global and domestic competition, sum monetary value focvictimization is central t o sustained corporate realizeability and competitiveness. The worry focus today is to minimize price. The cost leadership strategy does not mean compromise on either quality or technology or product unlikeiation. Low be be no reward, if the customers argon not voluntary to buy the product of low cost firm. Cost management has to be driven with customer as the focus.The survival r divulgee for any political party is how to manage its product/ serve up cost, quality and cognitive operation. The customers be continuously demanding high-pitched quality and interrupt performance products/ serve wells and at the equivalent time, they need the sets to f each. The sh beholders be in like manner demanding a required rate of return on their investment with the company. Thus, cost has become a residual. The challenge is being fit to manufacture or raise service with the stipulated cost frame race. Thus, cost management has to be an ongoing continuous improvement program.S tandard costIn recent years, various tools such as activity-based cost, the balanced scorecard and target be have been used in the business community (Ka device Cooper, 1998 Kaplan Norton, 1996 Ansari et al1997). However, traditional management accounting systems continue to be widely applied (Brewer, 2000).One example of traditional management accounting is mensuration be. Standards can be used with either job order or c be for cost system to provide authoritative info for managerial planning, ruleling, and decision making. Standard be assists in setting budgets and evaluating managerial performance. The major motive to use amount be is because it facilitates product cost estimation (Ask Ax, 1997). Ask and Axs write up is supported by a study conducted by Puxty and Lyall (1989), which reported that 76 percent of the UK commercial and industrial companies operate a amount cost system.Although it is used widely, people recently criticize it could not provide the data needed in todays competitive environment. Despite the criticism, there are few signs that the use of normal costing tends to decrease. The survey from Ask and AX (1997) showed that 12.6 % of the companies investigated declared that they would abandon standards save on the other hand, 9.9 % say that they would like to replace to standard costing system.The History of Standard CostingThe standard costing system was developed in the early 1900s. correspond to Drury (1992), it was the scientific management principles recommended by F.W. Taylor and other engineers. Scientific engineers built up information approximately standards to set up the best way to use labour and satisfying resources at heart manufacturing. Engineers used the standards to provide information for planning the flow of work so that the waste of materials and labour was minimized. Interestingly, engineers did not consider standards as a tool to control financial be at that time (Drury, 1992)The stolon thoug hts of using standards as a tool to control cost came from G. affiance Harrison, who designed the first standard costing system. Started in 1911, Harrison worked for the Boss Manufacturing Company, Illinois, in USA makers of work gloves. It took him a few years before he published the first set of equations for the depth psychology of cost variablenesss (Solomons, 1968)Harrison was not the scarcely person on the standard costing scene. In 1908 and 1909 Harrington Emerson supported the organic evolution of an information system specifically directed towards the achievement of aptitude objectives. Emerson stated that information closely standards allow managers to antitheticaliate divisions that are due to manageable conditions and variants that are caused by conditions beyond managements control (Solomons, 1968)Traditionally standard costing systems are used in order to support the manufacturing industry. Today standard costing is widely used by all kinds of industries.The Purpose of A Standard Costing trunkThe purpose of cost and management accounting is to provide financial information to managers to divine service them to plan activities, control the activities and travel to the financial implications of any decisions they make take (Hussey Hussey, 1998). Standard costing systems provide cost entropy that can be used for many different purposes.Ask and AX (1997) have identified several fields of employment when it comes to a standard costing system. Their survey has the following reasons/purposes why a company may use a standard costing systemProduct Costing 82.4%Inventory Valuation 64.8%Variance Analysis 56.0%Budgeting 45.1% permute Pricing 31.9%Drury (1996) gives a wider view of the purposes. He states that the main purpose a standard costing system can be used areTo assist in setting budges and evaluating managerial performance.To act as a control device by stressing those activities which do not match to plan and thus alert decision-ma kers to those office staffs that many be out of control and in need of remedial action.To provide a forecast of future be that can be used for decision making purposes.To simplify the line of work of tracing cost to products for ancestry evaluation purposes.To provide a ambitious target with individuals are motivated to achieve.There are many advantages with standards. Calculations are easier made and an effective performance controls are enabled, which provide opportunity to savings. refresh Against Standard Costing system of rulessStandard cost are major elements within the management accounting airfield. They were used when organizations conditions were stable, standardized products were produced and labour and material costs were the major costs components. But todays business environment is different.The difficulties in the manufacturing military operation are increased when products are many and product series are miserable. (Ask Ax, 1997) When difficulties increase, it has more complicated interpreting of dissonances. Moreover, it could be difficult to tie the departures to the special persons or the particular areas.Also, when the manufacturing conditions become more complex, the amount of mend costs increases. Therefore, fewer opportunities will learn the broad(a) costs in the short term. Managers have less interesting to manage by using traditional thinking on how costs are influenced by chroma.As shown above, standards may be difficult to set in todays dynamic conditions. A standard costing system may be expensive to maintain and the spare record-keeping may become a burden to managers and they lose confidence in the system. (Hussey Hussey, 1997)Richard Fleischman and Thomas Tyson claimed that standard costing cannot provide adequate assistance in the areas of construction strategy and operational management. (Fleischman and Tyson, 1998) Don Hansen and Maryanne Mowen describe standard costing system as potentially dysfunctional. ( Hansen and Mowen, 2002) These criticisms have contributed to the dismissal of standard costing, specially for large companies that have more sophisticated method such as Activity Based Costing (ABC) and target costing. Mike Lucas even questioned that whether it is silent appropriate for college accounting programs to t to to severally one one this topic. (Lucas, 1997)Global Acceptance of Standard CostingWhile academics pointing out the weaknesses of standard costing, people observed that this accounting tool continues to be widely used throughout the world. Studies showed that in developed countries the standard costing using rate is as high as 73% in the U.K. and 86% in Japan. (Garg, Ghosh, Hudick and Nowacki, 2003)More specifically76% of 303 accountants in the U.K. and 73% of 85 finance and accounting specialists in New Zealand use standard costing. (Guilding, Lamminmaki and Drury, 1998) The authors also effect that accountants viewed modern costing and production management tools as having no stupor on how widely standard costing and variance analysis are used. A study by Maliah Sulaiman, Nik Nazli and Norhayati Mohd Alwi of companies doing business in Malaysia found homogeneous widespread dissemination and persistence of standard costing 70% of 66 local firms and 76% of 21 Japanese are using standard costing.These studies reveal that standard costing does not overemphasize cost control however, it is linked to quality management. In addition, the Lucas and Sulaiman studies have shown that companies use historic performance instead of pre retrieved applied science standards on actual costs. quite of using newer and costlier systems, companies chose to reconfigure existing system with more precise schemes, implying that firms have capable standard costing to their specific require and have not decrepit it.Swiss Chalet Standard Costs SystemSystem DescriptionIn order to demonstrate that standard costing is far from obsolete. I examined the standar d costing system at Swiss Chalet, one of the biggest Canadian restaurant chains. The collected data of this study consists of in-depth interviews with employees working with standard costing at different divisions within Swiss Chalet. The study about the standard costing in U.K., Dubai and Malaysia is also used.First opened in 1954, Swiss Chalet at one time has more than 190 restaurants across Canada and United States serving their signature rotisserie cowardly and a variety of other menu items.In the beginning of separately month, Swiss Chalets area manger will send standard costs to each Swiss Chalets store. The standard costs are generated through historic data and area managers analysis based on each stores current situation. Then, management in each store can project materials, wear down and overhead costs by polishing the standard costs established for each of these cost elements. Then electronic calculator generate the variances and make managers recognize the differ ences mingled with the actual activities and resource consumption and the expected activities and resource consumption. When the variance is significant, this is a signal for investigation, Managers will try to discover the cause and maintain influence to correct it.Therefore, cost control and performance evaluation is the main purpose of Swiss Chalets Standard Costing System. According to Mann-Whitney U test Statistic13, inventory costing is the key function of standard costing for industries in U.K, Dubai and Malaysia. Also, Mann-Whitney U test suggests that the industrial- sphere of influence companies in U.K. use standard costing to a greater extent than the service heavens for the functions of cost control and performance evaluation, costing inventories and computing product cost for decision making. Also, in only one instance has this pattern reverted toward the service orbit the use of standard costing as an aid to budgeting. These findings are lucid with those of other studies of industrial sector companies in Malaysia and the U.K. (Marie Rao, 2010)Material StandardsSwiss Chalets direct material components have one-third categories foods, liquor and disposals. Foods embroil chicken, potatoes, ribs, and vegetables. Etc. Liquor includes wine, spirit and other non-alcohol beverages. Disposals include food boxes and bags to wrap food. Also, the standard cost of non-value-added materials such as throw out materials, food wastes and voidable orders are also included for the purpose of reduction or elimination. When area mangers determine the standard cost, historical cost, stores current performance and cost-benefit trade-offs are involved in making quality decisions. When all beat and price information has been gathered, component quantities are multiplied by unit prices to yield the summate cost of each component. These totals are summed to determine the total standard material cost of one unit of product and the total standard material cost. I nformation about direct material of each component, their specifications (including quality), their quantities and total standard material cost are listed on a bill of materials.This intermediate of historic usage method is consistent with statistics of service sectors in Dubai, U.K. and Malaysia. According to Mann-Whitney U test Statistic, 76% of service sector in Dubai and 63% of service sector in Malaysia use ordinary of historic usage to set up take and material standards. On the other hand, nearly nine out of 10 industrial sector respondents in Dubai employed standards based on design/engineering studies, which is comparable to(predicate) to Japanese companies in Malaysia (81%). These firms appear to be significantly more scientific in their approach to standards setting compared to the service sectors, which predominantly used average of historic usage method. repulse StandardsThe procedures for developing labor standards are similar to those used for material standards in Swiss Chalet. Swiss Chalet has four signs of working in the front of the house servers, hosts, managers and bar tenders. They also have tether types of people in the kitchen cooks, line cooks and pre cooks. The standard costs of each type of worker in each specific time range are identified. Because they are in the restaurant business, labor requirement is different during the different peak of the day. Therefore, their labor standards are specifically identified in each hour. Their managers salaries are also counted into the labor standard costs although they are better overhead cost. Labor rate standards reflect the earningss and fringe benefits remunerative to employees. Because employees in the same position are paid different wage rates based on their experiences in the restaurant business, a burthen average rate is computed and used as the standard. After labor tasks are analyzed, an operations flow document is alert that lists all the needful activities and labor c osts in each time range.Overhead StandardsSwiss Chalet store has two types of overhead costs utility costs and maintenance costs. (Managers salaries are included in the labor costs). Utility costs include rent, botch and hydro, etc. Maintenance costs include equipment repair budget, sanitary service and pest controls, etc. Area managers use historical data, store situation and market price to determine the overhead standard costs.Swiss Chalets managers review the standard every month. Slightly more than half of Dubai industries (52%) conduct reviews semiannually, consistent with Japanese respondents in Malaysia (55%). On the other hand, domestic Malaysia firms in the U.K. were ingenious to review their costing standards annually at a rate of 35% and 68%, respectively. (Marie Rao, 2010)Material VarianceStore managers do the inventory count every week and then input direct material cost they used of each component, their specifications (including quality), their quantities and tot al standard material cost into the computer system. The computer system generates the price variance and quantity variance.Store managers ordinarily can not do much about the price variance because they are not able to control prices. Head office has buy contracts with their suppliers with fixed prices in the yearly basis. The only price they can control is vegetable prices, which have seasonal fluctuation. Managers are able to influence the price according to the price variance.Quantity variances are considered the responsibility of the person in charge of the kitchen. When the quantity variance is too big, managers have to think about the efficiency of the material usage, weather experienced employees are well allocated in different shift and weather further training should be provided.Labor VarianceWhen employees start to work and when they leave the store, they input their password into the computer system. Computer system automatically records their working hours and generate s labor rate variance and labor efficiency variance.If the labor cost is bigger than 29% of the total costs, head office will give a warning to the stores, demanding them to tighten up the labor costs. Therefore, managers have to balance the use of experienced workers and inexperienced workers in a specific task by using labor efficiency variance and labor rate variance. Using highly skilled highly paid individuals for lower-level jobs could cause an unfavorable labor rate variance, accompanied by a favorable labor efficiency variance.Therefore, Swiss Chalet examines variance where the variance exceeds a given percentage of standard. In Dubai, 39% of industrial companies and 50% of service companies base their costing decisions on managerial judgment, compared to roughly half of U.K. companies and one fourth of local and Japanese companies in Malaysia. However, 35% of firms in Dubais industrial sector and 29% in its service sector answered when the variance exceeded a given percent age of standard, which is similar to the rates found in the Malaysia and U.K. studies. (Marie Rao, 2010)II Usefulness and effectiveness of the SystemThe major advantage of standard cost system in Swiss Chalet is that it highlights and allows management to manage by exceptions, that is, it allows management to concentrate on the areas where there are inefficiencies. It also allows company management to understand the quality expected and costs that will be incurred in the preparation of each dish and what meets deviations from these standards will have on costs and profits. When the variance is significant, this is a signal for investigation, Managers tries to discover the cause and exert influence to correct it. In the Swiss Chalet store I visited, costs are under control productivity is high workers are achieving bonuses based on team activity goals and employee morale is high in a work environment typically viewed as tedious.The system is highly controlled and automated. The pro cess is effective and the standards they set are appropriate and attainably. Although their standards are developed from one-time(prenominal) and current information, environmental, seasonal and economic factors are considered for the period in which the standards are to be applied. Swiss Chalets material, labor and overhead standard costs are changed every month. For example, recently, Swiss Chalet eliminated many non value added labor movements, their labor time standards changed very soon accordingly.Swiss Chalets standards can be reached or slightly exceeded approximately 60% or 70% of the time with sound sudor by workers. Their standards allow for normal, unavoidable time problems or delays. Their standards represent an come-at-able challenge and are able to motivate workers performance and at find out how effectively and cost-efficiently workers are performing their tasks.III Recommendation butt changes chthonic current system, area managers are the only people who do t he standard costs setting. I believe that area managers could cooperate with get manager, accountants, marketing managers and store managers to determine which choices are most appropriate. The cooperation will help the company better balance the interrelationship of cost, quality, quantity and selling price.Under the current system, standard costs of each type of worker in each specific time range are used to target the total labor standards. However, workers salaries are different even in the same position because their experiences are different. Therefore, each individuals salary and individual numbers in one specific time range used to calculate the standard labor costs should be identified for managers better understand the standards and better improve their labor arrangement and improve their labor efficiency.Computer System changeSwiss Chalets current computer system is good, but quench not highly automated. They still use fax to transit data and information within the org anization are not highly dual-lane within one portal. Therefore, I believe Enterprise Resource plan System (ERP) will make their work process more effectively.EPR system provides a much higher level of accuracy to gathering cost information. With most manufacturing processes being automated and operated with little direct labor, ERP system has the advantage of keeping an accurate record of overhead cost pools at all levels in an organization. ERP has greater capacity to accurately allocate costs and it is important for developing accurate standards. Standard costs can be prepared with, for example, the sub-module mySAP.com Financials under ERP system.Intermountain Health Care, Inc.s Standard SystemAccording to Mr. W.V. Rosqvists research paper Intermountain Health Care, Inc, (IHC) Satandard Costing System Methodology and Implementation, the IHC Standard Costing System is able to manipulate the procedure costs in any way desirable to provide meaningful groupings for analysis. The Standard Costing System provides infirmary management with a tool for meeting increased cost pressures in the health deal out environment. The system is useful for determine services, but it is also important to monitor productivity and analyze costs and profitability.IHC is a not-for-profit hospital chain with 22 hospitals in the intermountain area and head office is in Salt Lake City. They have a complex approach to determine slender standard costs for every procedure in the hospital. IHCs standard costing system was designed to link the hospitals financial management and case intermingle reporting system to provide significant information in the area of followingCost/Profit Studies the ability to determine cost and profit at each of levels, such as patient, physician, medical specialty, payer and employer. merchandise to make complex decisions regarding the competitive market forces such as pricing, espial and physician retirement. The analysis gives hospital the advantage to determine the financial impact of changes in volume.Departmental Productivity to monitor the department performance to help variance analysis and goal setting.Utilization of Hospital Service the ability to alter utilization, which depends on the ability to analyze current patterns and associated costs.Cost comparing To compare costs to other hospitals to help managers to identify and learn the efficient methods.Competitive Analysis To study competitor information and make reasonable judgment of its costs. It will allow a significant view of the impact of price completion on all the competitors. It will help IHC to determine the extent to which it should compete on prices with other hospitals and with nontraditional health care providers, such as outpatient surgery centers.The IHC approach to standard costing provides exact costs for every individual charge item in the hospital. obstinate and variable costs are maintained for every item in broad categories labor expense, supply expense, depreciation and hospital overhead.After the implementation, their standard costing system is able to provide full standard fixed and variable costs for management purpose in making pricing and marketing decisions maintain a management reporting system harmonious with existing system provide an approach to compare hospitals and departments provide accuracy while allowing easy and rapid maintenance. (M. V. Rosqvist)The Future of Standard CostingAccording to Cheatham and Cheatham (1996), many accountants do not know that a redesigned standard costing system can provide the important information that they need and update their system is an easier process than adopting a new system. They also point out that standard costing system combines managerial, financial and operations accounting, which make it as a control system. But the possible replacement is only cost accumulation system.Critics against the standard costing system questioned whether the system is useful in the man ufacturing system of today. As we demonstrated above, it is still a widely used method, due to the fact that it provides cost information for many different slipway in addition to cost control. A lot of companies accommodateed their standard costing system to report on these variables that particularly important to them. In companies where an activity-based system is implemented, standard costing is still essential when it comes to controlling the costs of unit-level activities.Other criticism comes from that overemphasis is on the price and efficiency, which would make quality aside. Also, volume variance to measure utilization of capacity ignores overproduction and unnecessary build-up of inventory. In this situation the fact that variance analysis is not locked in to a set of variables is ignored. Used variables can be changed when the need arises. Examples of this are presented below. (Cheatham Cheatham, 1996)To use standards on the functions of raw material ordering and inve ntory levels, which give information about the effectiveness of suppliers. Because the objective is to deliver orders as placed, any variances are undesired.Price variances can be combined with a quality variance to prevent purchasing managers from only focusing on price but do not pay attention to quality.Raw materials inventory variances presage an inventory build-up, because more material purchased than used, by reverted conditions. This is in line with a just-in-time theory.Further criticism is about the non-focus of continuous improvement. But, standards based on engineering studies or historical data are not a necessary part of a standard costing system because standards can be changed by a lot of methods. Examples are listed as below. (Cheatham Cheatham, 1996)Use stand up periods results as standards. The last periods result has to be representative otherwise it needs to be revised. It is also achievable to use a base period that comparisons are made.Use benchmark as somet hing outside companies. To compare with competitors or with the leader of the industry.Use regulate cost reduction by bring down the standard cost for every period by a predetermined amount to achieve constant improvement.Finally, the reporting system of the standard costing system may be revised. In the traditional way intragroup completion often arises. By revising the reporting system, cooperation among workers, managers and departments can be supported.ConclusionDespite it is less relevant than newer accounting methods, standard costing is far from obsolete. However, redesign and update the standard costing system to adapt the new environment may be necessary. Because of its simplicity, flexibility and affordability, standard costing remains a favorite cost accounting method among accounting and finance professionals.

Developing Communicative Competence In Foreign Language Students English Language Essay

Developing communicatory Competence In Foreign Language Students side of meat Language EssayCorbett states that it has been comm merely prize in the lecture teaching profession that it is not enough for students to secure grammar, lexis and phonology of a distant expression they essential excessively dumbfound the ability to white plague the achievementors line paganly and socially in let ways. fit to Michael (1997), learnedness ab forth(p) foreign subtletys provokenot nowadays be realistically separated from , therefore it is very important that foreign phrase savants pay back aw be of both their ingest subtlety and that of separates. Michael (1997) adds that recent publications introduced the communicative forward motion as a method of teaching, and hail it as the most wide accepted instructional framework in foreign phrase teaching, the final goal of which essential be to increase students communicative competency. Communicative competency means being able to purpose a linguistic schema fitly and effectively in the sharpen language and culture. Recent publications netherline the signifi pottyce of the inter pagan dimension in language teaching because it helps language learners to legislate or act with people of separate languages and to be aware of their work identities and those of their interlocutors. gibe to Fred (1996), language learners who become inter hea henceish speakers will be in(predicate) in communicating information and too in growing human relationships with individuals of early(a) cultures and languages. Thus, this essay aims to demonstrate that concept of inter cultural communicative competency terminate re oppose teachers classroom practices and that students can acquire communicative competence whilst being taught the four elementary language sciences.According to Rus (2003), bob uping intercultural communication in language teaching means identifying the following aims firstly, to give students intercultural competence and linguistic competence secondly, to prepare them for fundamental interaction with speakers of opposite cultures thirdly, to enable them to accept and understand individuals from other societies as individuals with other distinctive values, behaviours and sights and finally, to help them view much(prenominal) interaction in a positive light.This essay will first enter a literature review, which offers definitions of intercultural communication and the grandeur of studying it in language teaching, communicative competence and intercultural communicative competence. It will then show how foreign students can improve their intercultural competence by and through learning the four basic skills. It will then conclude its findings.2. Literature review2.1 Intercultural communication and its vastness in language teachingWilliam (2003132) defines intercultural communication as the exchange of cultural information mingled with ii groups of people with significantly dissimilar cultures. Jandt (1998 36) also defines intercultural communication as face to face interactions amongst individuals of polar cultures. Maletzke (197639) is a flyspeck much(prenominal) specific in his definition of intercultural communication when he describes it as a process of the exchange of meaning and thoughts between individuals of various cultures. Brislin (1986) pointed out that the increasing globalization and growth in international trade during the twenty-first century have make intercultural interaction with other languages and cultures inevitable and incumbent (do you mean 20th century? Writing in 1986 means he notwithstanding has experience of 20th century). Michael (1997) found that most countries in the world are in contact, cooperate and exchange information with other countries more frequently than ever before. Nevertheless, tall(prenominal)ies do arise once more in-depth intercultural interactions start to occur. Individuals f rom virtuoso country will naturally be ha morselual to doing things in certain ways this is inevitable. However, customs and behavioural patterns deemed appropriate in one country may be highly inappropriate in other countries. For instance, in several Asian countries, if a guest is invited for a meal to other familys house and he / she leaves immediately after the everyone has spotless eating, the multitude competency think that not enough food was served. If a guest were however to leave immediately the meal has ended in many American countries, this would be considered very rude behaviour and the host would think the guest has alone come for the food and not the society (Brislin, 1990 6) (both of your stories are similar in that the host is left persuasion minus thoughts active the guest, it doesnt illustrate your point very well). Some countries have unyielding codes of public conduct and foreigners may inadvertently cause offence through their ignorance. Difficulties are therefore likely to occur during the interactions between individuals from cardinal diverse societies, sectionalizationicularly when neither has an awareness of the others society. In gild to make the interactions more effective and easier, intercultural communication should be studied in language teaching. As Rohrlich (1987) points out, intercultural communication studies helps people to understand not only the world in which they are living but also themselves. Moreover, it plays an essential function in many areas of the community, such as government, education and business. (this is a bit woolly)Communicative competence and intercultural communicative competenceForeign language teaching had language competence as its main goal before the appearance of the communicative language teaching approach. Methods like the audio-lingual method concentrated on the language competence of the learners. Hymes (1972) criticized the concept of Chomskys language competence and he raise c ommunicative competence ahead of it. This had a powerful effect on foreign language teaching and became one of the crucial theories of the Communicative onset that was fashionable in the 1970s and 1980s. Bennett Allen (2003244) state that foreign language students rent the ability to relate appropriately and effectively in a potpourri of cultural contexts. Thus, the purpose of foreign language teaching is not nevertheless help students to acquire language competence as well as communicative competence it should be promoting intercultural competence ahead of language and communication, which could be considered less important elements of a culture.(I think much of what youve written in this next paragraph has been taken from various sources, near of the English is sort of complicated and does not always make sense out of context. I would purport you try and send some of it into direct quotes and give the sources) Pinto (2002) states that in a foreign language teaching contex t, intercultural competence is directly link up to communicative competence in that intercultural competence builds on communicative competence and broadens it to incorporate intercultural competence. Communicative competence refers to the ability and skills of an individual to act appropriately in a foreign language environment, i.e. in a pragmatically, linguistically and sociolinguistically way. Byram (2000) explains that an individual with several degrees of intercultural competence (explain please) is able to see the relationships between diverse cultures, both external and internal, and is capable to mediate each in terms of the other, either for themselves or for others. He has an analytical or scathing mind of (parts of) his own and other cultures, and he is conscious of his own perspective and of the way his thinking is culturally decided. Sercu (2005) suggests that for an individual to be able to successfully deal with various intercultural experiences, he / she needs a variety of recognizable intercultural competences such as the willingness to get involved with a foreign society, a strong self-awareness, the ability to view oneself objectively, the ability to see the world through the eyes of others and to cope with uncertainty, to act as a cultural mediator, to appraise others viewpoints, to consciously use the skills of culture learning to read the cultural context, and the understanding that people cannot be reduced to their collective identities. Sercu goes on to classify dissimilar elements of intercultural competence under three main headings behaviour / skills, association and traits / attitudes. To interact effectively, speakers with intercultural competence should have culture specific and culture general knowledge, knowledge of the self and others, and an insight into ways in which culture can define language and communication. Certain skills are also required of effective communicators and these imply the abilities to relate an d interpret, to interact and discover, to operate and acquire a new knowledge, skills and attitudes under the restrictions (constraints) of real-time interaction and communication and metacognitive strategies to guide (direct) own learning youve doomed me here The third element concentrates on traits or attitudes common to successful communicators. These include a predeliction towards learning intercultural competence, the inclination to to relativise oneself and value othersand a favourable disposition towards engaging with a foreign society. Text absent here words believes that intercultural competence requires culturally sensitive knowledge, a skill set and a motivated mindset. Also, Bennett ( 2003 237) stresses that intercultural competence refers to the general ability to run ethnocentrism, appreciate other cultures and generate appropriate behaviour in one or more different cultures.Developing intercultural communicative competence through the four basic language skillsStude nts learning English typically act on with a number of activities that instigate their use of the four main language skills oral presentation, perceive, physical composition and reading. These skills aim to develop their communicative competence, but can also encourage their cross-cultural awareness and understanding.Listening activitiesPinto (2002) suggests a variety of seeing activities tape- save interviews with indigenous speakers video-taped cultural conversations video- or audio-taped cultural misunderstandings, all of which encourage listening skills but with a particular focus on intercultural competence. tape interviews with indwelling speakersWhite (2006) states that this use is a particularly useful act for practising intercultural competence. Teachers divide students into groups and ask them to record an informal interview with a native speaker they know. Students should select a cultural subject field and prepare some questions for the interview on that topic (an example would be good). In the class, the interviews are re-played and students compare the interviewees judging on the particular topic with their own opinion. These spontaneously recorded conversations present two advantages. Firstly, they give students the opportunity to listen to naturally, unrehearsed spoken language while they listen to the answers of the native speaker, something that is difficult to find in scripted classroom material. Secondly, in hearing themselves posing the questions on the tape, they are made aware of any pronunciation, intonation, vocabulary and grammar problems they might have. A teacher might also use other recorded material such as jokes, anecdotes, or songs from films in the target culture to help students feel closer to the target culture and to give them examples of how to cash in ones chips more naturally.Video-taped cultural conversationsThe students watch a video sketch where two persons of diverse cultures are discussing topics about th e culture on which the project is based. wiz of them is from the target culture while the other is from students own culture. The instructor plans pre-listening, while-listening and post-listening questions to stimulate the students inter-cultural awareness and promote their listening skills. For instance, learners could ask some questions in a pre-listening stage to predict the views of the two people on the topic in question. During the listening process, the teacher could ask students to reject, refine or confirm the predictions made earlier. At the post-listening stage, the teacher could ask learners to give a critique of the opinion of the person from the target culture.After the discussion on the matter is complete, students could knock off some time discussing the different ways in which the two actors interacted differences in their intonation, the use of pauses or periods of silence and non-verbal communication elements such as facial nerve expressions, eye contact, bod y movements and so on.Video or audio-taped intercultural misunderstandingAccording to Lynch and Mendelsohn (2002), this kind of action at law is useful in honing students awareness of cultural diversities. Students could be asked to listen to / and or watch a item, which demonstrates an intercultural misunderstanding in a real-life situation where individuals are offended or conf utilize. The students then pair up or work in mild groups in high society to explain or clarify the misunderstanding, thus increasing their intercultural awareness. (this is a bit woolly, an example would help explain it better)Speaking activitiesMichael (1997) describes several activities that could be knowing by a teacher for students to assist in developing speaking skills with a special focus on intercultural components. These include face-to-face bicycle-built-for-two learning, thinking up questions for a native speaker and single-valued function-playing.1. Face-to-face bicycle-built-for-two le arning, or collaborative oral learning between speakers of different languages, is an activity especially appropriate to developing the intercultural communicative competence of foreign learners match to Fred (2002). A great example of tandem learning is the Erasmus plan that involves learner exchanges between the European Union countries. Students in one country are partnered with students in another. Once students have got to know their partners, the teachers arrange for them to engage in face-to-face discussions on particular cultural topics. Students are asked to tape-record all of their discussions and must also prepare an oral report on the specific topic. In preparing an oral report, students are being addicted the opportunity to reflect on the topic in more detail and practise their speaking skills.2. Omaggio (2001) suggests that thinking up questions for a visiting native speaker is an interesting and deep activity. Students work in groups to formulate questions that th ey then use to interview the native speaker. Questions must be relevant to a particular topic such as education, politics or eating habits in the native speakers country. This activity can help foreign learners to get an insight into life in a foreign country thus minimising cultural shock when the students go abroad.3. (This next section is not very clear, you dont define delivery communication act, you only talk about computer address acts, no other sort of role-playing etc) According to Lanzaron (2001), role-playing is a good activity for highlighting cultural differences in speech such as, suggesting, complimenting and apologizing. Olshtain Cohen (1995) identify five stages in the process for the teaching of speech acts. The teacher should firstly assess the students level of speech act awareness. Secondly, the teacher provides some examples of the speech act in question, namely model dialogues and the students must guess the details, for example the relationship between the participants, their social status and the importance / relevance of the particular speech act. In the third stage, students are given a number of characteristic situations in the target society and they must establish how contextual variables influence the selection of the linguistic form of the speech act. During the fourth stage, students act out the speech act in a role-playing situation. Olshtain Cohen (1995) emphasise the need to provide students with lots of information and details about the role-relationship between the communicators and also about the situation. The role-playing session is followed by feedback and additional discussions and in this final stage, foreign students are brought to an awareness of the similarities and differences between speech act behaviours in their own culture and in the target culture.Shumin (2002) suggests that non-verbal videos could also be played in the classroom and students would describe or act out what they see. This activity is part icularly useful for drawing students attention to important role that body language plays in communication in general, and specifically in the target language. Similarly, acting out slight scenes from films or documentaries or pictures can be used to highlight a given cultural topic and encourage further discussion.Reading activitiesThere are several different kinds of classroom activity that can be used by teachers for developing foreign students reading skills to include an intercultural component. These include critical reading, cultural hit activities and activities that place an emphasis on cultural extensive reading or written genres (not well explained).1. According to Williams (2001), critical reading is reading a text in order to comment on it critically. This is a contemplative activity, useful for promoting intercultural competence of learners while they practise their reading skills. Celce-Murcia Olshtain (2000) propose that in performing this activity, the common fra mework, which allows for pre-reading, during-reading and post-reading instruction, could be of help. For instance, a pre-reading activity could see a teacher asking foreign students to preview the passing game and make a judgement as to whether the identified content is representative of their own culture or of the target culture. In the while-reading activity, the teacher could ask the students to not only discuss what is written but to also look at how the passage is describing the given topic. Finally, in the post-reading activity, students could be asked whether or not they think the content of the text would be different if it were to have been read by another reader or written by another writer in a different cultural context.2. A culture bump is used to describe a situation where an individual from one culture finds himself or herself in a different, strange, or uncomfortable situation when interacting with persons of a different culture. Day Bamford (1998) suggest that tea chers can use cultural bump situations as a means to educating students in the ways of another culture. This could be make by getting students to read about such a situation and follow this with a selection of written explanations of the behaviour of the individuals involved in the situation in multiple-choice format. The students can discuss these in order to arrive at an explanation for the bump. These discussions can increase students awareness of cultural differences and increase their tolerance of other types of behaviours.3. Williams (2001) found that the examination of written genres is a useful activity for foreign students. He suggests that students are asked to analyse two written texts of similar genres but from different cultures, for example, an advice column in a daily newspaper. Students can gain a useful insight into the different ways everyday concerns are dealt with in different cultural contexts.Celce-Murcia Olshtain (2000) suggest that teachers could scramble t he sentences of a cultural anecdote and ask their students are asked to put the anecdote back into the correct sequence. This type of activity is a sound one as it helps learners to establish and solve organizational problems in a given text (not sure this is of use, or maybe it needs more explanation?)Writing activitiesThere are a variety of physical composition activities such as tandem email learning, inventing stories and story continuation, all of which can promote foreign students writing skills with a special focus on the intercultural component.1. According to Dodd (2001), tandem email learning activities is considered to be an effective learning activity because it develops cross-cultural dialogue and engages learners in extended writing in a motivational way. Students learning English are offered native English speaking email contacts and they go on to develop the relationship whilst practising their writing skills. This benefits both parties as both are learning about t he others language and culture. The teacher could further promote this by asking students to bring in some of the email exchanges in printed format and to present a short report on the exchange, with particular emphasis on what has been learned.2. According to Omaggio (2001), inventing stories can be used to promote the cultural imagination of learners through writing. The teacher collects several magazines and chooses a number of pictures, which show people in the target culture in strange situations. Students are then split into small working groups and each group should describe what they see in their picture. They should also make some educated guesses as to what is happening in the picture. all(prenominal) group then shows the picture and presents their findings to the class as a whole. The other class members then have the opportunity to agree or discord with the groups interpretation.3. Story continuation could be used to develop understanding of cultural differences. The t eacher should choose passages, which ideally are narrative texts with varied paragraphs starring(p) the reader towards a cultural misunderstanding. Having let the students read the first part of the text, the teacher then encourages them to continue in their own words. Students can then compare their results with the original text. (this is very vague, an example would help, any quotes you can use?)ConclusionIntercultural communication is communication in all its forms between individuals or groups from different cultures. Hitherto, foreign language teaching sought to develop linguistic competence whereas now, the major goal of foreign language teaching is to develop students intercultural communicative competence. Teaching the four basic language skills with intercultural communication competence as the main focus ensures that students are taught to communicate appropriately and fluently in the target language and culture. It also ensures they can interact appropriately with peopl e from other countries in real life. The teaching activities as exposit above, all of which encourage intercultural communication, ensure that students are equipped with not only useful background information, but the skills required for intercultural communication, such that they can use the target language in a native way.

Thursday, March 28, 2019

Should gay marriages be legalized? Essay -- essays research papers fc

Should same sex marriages be reas mavend?Same-sex marriages have been very controversial since becoming an distinguish in Canada regarding the Canadian aim of Rights and Freedoms. Several people state that same-sex marriages should be legal, while former(a)s disagree, adage it should non be permitted. There have been many debates and inquiries about this issue for several years the MPs and Parliament will in the long run settle the problem within the next year or so. more than are in favour of legalizing same-sex marriages in all of Canada due to the violations and infringes upon the take away of Rights and Freedoms. Problems revolving around same-sex marriages have upset many religious groups. These groups believe that same-sex marriages should not be performed in a church or at all. Although churches and other places of worship do not approve of same-sex marriages, legalizing same-sex marriages does not breach the Canadian strike of Rights and Freedoms. Same-sex marriag es should be legalized everywhere in Canada because individuals should be able to put forward themselves freely without having to feel discriminated against, as stated in the Canadian Charter of Rights and Freedoms. Denying the key liberties and other rights in the Canadian Charter of Rights and Freedoms is unconstitutional and contravenes what the Charter is expected to maintain. The fundamental rights are what the Charter is based on the emancipation of thought, belief, opinion and expression, including freedom of the press and other media of communication (Section 2b) will be infringed if same-sex marriages are disallowed. Addressing the issue of the fundamental freedoms on same-sex marriages, Prime Minister capital of Minnesota Martin quotedThe Charter is a living document, the heartbeat of our constitution. It is also a proclamation. It declares that as Canadians, we live under a progressive and inclusive set of fundamental beliefs about the value of the individual. It decl ares that we all are lessened when any one of us is denied a fundamental rightIf we do no metre forward, so we step back. If we do not protect a right, then we deny it. Canada is governed based on the Canadian Charter of Rights and Freedoms. Certain parties of the presidential term believe that the government can not and should not pick and take away whose rights they will defend and whose right... ...of another, their right has also been infringed. Then again, religious moral philosophy are not valued as they ought to be in alliance as a whole, its customs, and its laws will change forever from this issue. Change is undeniable for Canada to adapt to the evolving world, adjusting to changes is beneficial. Legalizing same-sex marriages will lead Canada to being a stronger and a more liberated country.BIBLIOGRAPHYSullivan, Andrew. Same-sex marriage, pro and con. A Reader. New York Vintage Books, 2004Catholic class says Cardinal Wrong to say Charter of Rights shouldnt apply to homos and Lesbians Online accessible http//www.equal-marriage.ca/resource.php?id=142 (19 Jan. 2005)Civil Marriage Act Online available http//canada.justice.gc.ca/en/news/nr/2005/doc_31376.html (1 Feb. 2005)Gay Marriages Timeline Online Available http//www.ctv.ca/servlet/ArticleNews/print/CTVNews/110262810228_a8037308/?hub...GLBT and the equal marriage movement Online Available http//www.psac.com/elections/ask_same_sex_marriage-e.htmSame-sex Marriages Online Available http//www.canadawebpages.com/pc-editorial.asp?key=1415&editorPrimeKeyword=samesexmarriages...

Margaret Thatcher :: essays research papers

MARGARET THATCHERMargaret Thatcher was the Prime Minister of Great Britian. Margaret changed many policies and she also defended powerfully other giving medication policies. An example of this was when Margaret Thatcher was Secretary of state for education and science. The government had to cut school funding by $300 million. She didnt postulate to cut anything that had to do with the students missing out of education. It was her duty to provide the shell education for them. The solution she had come up with would be one of the just about unpopular moves in her career-up to and including her as Prime Minster (Hole 35). The decision she had made was to rule in free milk from the lower grades. Free milk had already been eliminated from the old(a) students of a previous labor government cut. She said I took the watch out that most parents are able to pay for milk for their children, and that the job of the government was to provide such(prenominal) things in education which th ey couldnt pay for, kindred new primary schools. Mrs. Thatcher, milk snatcher, was screamed at her (Hole 36).When Margaret Thatcher became Prime Minister the set-back thing she wanted to do was limit northward power. She felt that union power applied to nationalized industrial monopolies resulted in poor service at exorbitant cost to the taxpayers. She pointed to inefficient work practices, overemployment and restrictive employment conditions such as the all union unlikable shop. These rules were dictated by union contracts and served to tie the hands of managers and the government alike. Mrs. Thatchers greatest grudge concerned the powers union leaders had over strikes ( Moskin 100).Margarets first targets were the closed shop, picketing practices, and the use of secondary strikes. During her first term in office, new legislation strengthened the power of individual union members against their leadership and provided for penalties imposed on unions that called illegal strikes . A law was enacted to compel unions to make strike decisions by secret ballot. The unions were getting very angry ( Moskin 100).The National Union of tap Workers (NUM) had a strike thinking it would defeat the Tory government and Margaret Thatcher. The NUM wanted to lift to a greater extent socialism in Britian with more nationalization of industry and more control of industry by labor. Because Mrs. Thatchers policies were exactly the opposite, his efforts were directed at toppling her Conservation administration.

Wednesday, March 27, 2019

Film Adaptation of Sophocles’ Oedipus Rex Essay -- blind by ignorance,

You are your own enemy (Guthrie, Oedipus Rex, 2243). In the film adaptation of Sophocles Oedipus Rex (1957), Sir Tyrone Guthrie portrays the characters as truth verifykers that are ignorant when attempt to find King Laius liquidator. On the other hand, Sigmund Freuds hypothesis of Sophocles ca-ca introduces us to The Oedipus Complex (1899) which states that as were young we grow ridiculous with our opposite sex parent and feel resentment towards our same-sex parent. These two pieces arrive adapted mirror like meanings of Sophocles tragic play. Sir Tyrone Guthrie and Sigmund Freud explore this through the do of ethos, irony, social distance, and the visualization of state of mind in order to constitute the manifestation Oedipus undergoes living with his mix of killing and unimagined shame (Guthrie, Oedipus Rex, 2119). Though the answer is in front of Oedipus, he wears a cloak that protects him from the answers he does not want to believe is true.To begin with, Oedipus is his own catastrophe since his actions and decisions are the reasons why he was not able to thoroughly chew the fat his mistakes. Sir Tyrone Guthrie places Oedipus in the middle of the town to begin the interrogation of finding the murderer of King Laius so the city can be unwind of its plague. Sir Tyrone Guthrie does this on purpose so the audience and the servants around him can see the jerky mistakes their great King achieves. Tiresias, the blind prophet who can see the past, present, and future, speaks to Oedipus, since Tiresias has the energy to only see the truth. Even though the audience can see that Oedipus is not taking any consideration of the prophets nomenclature when Tiresias directly yells to him that Oedipus is the murderer he seeks, the ignorant side of Oe... ...now where he was in calamity, desire the truth to stop the plague was in his good intentions but his unconscious mask would not let him see the answers (Sophocles, Oedipus the King, 425). It is the reason wh y nearly young people outgrow the compulsion for their parent and thereafter repress it which is why Oedipus was unknowingly his own disaster (Jacobus 476).Works CitedFreud, Sigmund. The Oedipus Complex. A field of Ideas Essential Readings for CollegeWriters. By Lee A. Jacobus. 8th ed. Boston Bedford/St. Martins, 2010. 475-85. Print.Oedipus Rex. Dir. Tyrone Guthrie. By Sophocles and William B. Yeats. Perf. Douglas Campbelland Eleanor Stuart. YouTube. YouTube, 01 Feb. 2013. Web. 07 Feb. 2014. .Sophocles. Oedipus the King. Trans. David Grene. foremost ed. Chicago & London University ofChicago, 2010. Print.