Benefits of Activity Based Costing Essay Example for Free

Benefits of Activity Based Costing Essay In order to make a profit on production, the firm would have to charge a price that is greater than the cost of production. Generally, the cost of production is understood to be the cost of producing a good plus the cost of transportation to the consumer. In order to stay in business, and therefore, to avoid losses at all possible costs – the firm must cover all costs related to the production of the good and include all costs to deliver the same to the consumer at a price that is higher than the cost of production. The operating or overheard expenses of an enterprise are generated by its activities to perform its business and/or manufacturing processes successfully. As its name implies, activity based costing relates the costs facing the enterprise to its various activities. By so doing, this system of costing provides pretty accurate information about costs, allowing businesses to effectively manage their overhead expenses in order to increase their revenues (Cooper, 1988). It is but commonsensical that companies may work on cutting their costs once they know what is driving these costs. By improving their processes in order to cut costs, businesses may realize greater profits than before. What is more, by identifying high costing activities needed to produce certain goods or serve certain customers, companies may decide to focus instead on low costing products or customers by reducing their production of or service to high costing products or customers. In this way, they may shift their focus to products or customers that are more profitable to produce or to serve. Thus, management experts cite the following benefits of activity based costing as opposed to traditional methods of costing: Identifying the most and least profitable customers, products and channels. Determine the true contributors to— and detractors from—financial performance. Accurately predict costs, profits and resource requirements associated with changes in production volumes, organizational structure and resource costs. Easily identify the root causes of poor financial performance. Track costs of activities and work processes. Equip managers with cost intelligence to drive improvements. Facilitate better Marketing Mix. Enhance the bargaining power with the customer. Achieve better Positioning of products. (â€Å"Activity Based Costing,† 2008). Businesses that benefit the most from activity based costing are those with high manufacturing operating expenses or overhead costs. These costs may result from a diverse range or products, intensity of capital, or vertically integrated system of manufacturing. Activity based costing may help such businesses not only to understand but also to control their operating expenses so as to increase their revenues (O’Guin, 1991, p. 76). Organizations with large marketing, sales or distribution costs may also reap great benefits from activity based costing. As mentioned previously, this method of costing identifies those customers that are most profitable from those that are least profitable. This provides insight to management on how to improve operations. With activity based costing, such businesses may be able to answer questions such as: â€Å"What discounts are appropriate for large orders? What size accounts should salespersons no longer call on? How effective is advertising to different markets? † (O’Guin, p. 76). Firms that are experiencing sluggish or low profitability on increasing sales may be suffering from growth that is unmanaged. It may very well be that these businesses are selling products at losses to a number of customers. The accounting system of accurately measuring costs, that is, activity based costing, would allow these firms to determine which of their customers and products are generating revenues and which are not (O’Guin, p. 76). O’Guin describes another benefit of the activity based costing system thus: Even with a diverse product line or customer base and very high profitability, a company lacking an ABC system is surprisingly vulnerable. Product profitability probably varies widely across the company. Highly profitable products present an irresistible target to new market entrants. Management should know which products are reaping enormous margins, so they can erect barriers to entry. (p. 76). Also according to O’Guin, the activity based costing system provides not only strategic but also tactical benefits to businesses that implement it. Whereas benefits that are strategic in nature may be realized only once in a blue moon, for the simple reason that organizations cannot be expected to change their pricing, business operations, distribution or manufacturing processes each year – tactical benefits may be realized constantly. Indeed, activity based costing could help businesses not only with reduction of overhead costs, but also just-in-time support, improvement of quality, decisions about design, and investment in capital. Thus, businesses that implement the activity based costing system may improve their profitability on an ongoing basis (O’Guin, p. 76). In the twenty first century, companies that have a competitive edge are those that maintain flexibility, a trend that has been recognized as a critical factor for success since the 1990s. Life cycles of products have been shortened and focus on the customer has become increasingly important. As economies of scale virtually disappear, manufacturing plants that are successful are those that are able to quickly introduce innovative products and economically produce small quantities. Activity based costing system can help businesses tremendously to achieve these goals. What is more, this system of costing could assist businesses of the twenty first century to achieve their goal to increase employee motivation. With the activity based costing system in place, employees increase their understanding of business activities and therefore their involvement in business operations. So, for example, whenever they see a mound of papers they would see overhead costs, leading them to the following questions: Why do we have so many bills? Why are there so many process involved in our purchase orders (O’Guin, p. 76)? Thus, the activity based costing system encourages businesses to push their rates of cost drivers down. This helps in the reduction of time to setup, streamlines buying, in addition to time taken to development a product. When costs are attached to each of these processes or activities, management may not only measure but also plan improvement (O’Guin, p. 76). As mentioned before, some of these improvements may entail reducing production of goods or service to customers that cost more to produce or service than the others. Hence, the activity based costing system may also lead the business that implements it to improve upon its marketing mix or positioning of its products. If products and customers that cost more than the others are required by the company to produce or serve in the same quantity as before, however, activity based costing system helps the organization to improve its processes in order to decrease its costs without reducing the quantity to produce or serve. After all, it is only possible to improve inefficient processes. Because activity based costing allows the company to weigh the costs of activities against their benefits, firms that use it are in a great position to increase the efficiency of all of their processes so as to gain competitive advantages. References Activity Based Costing. (2008). Value Based Management. Retrieved Jan 27, 2009, from http://www. valuebasedmanagement. net/methods_abc. html. Cooper, R. (1988, Summer). The Rise of Activity-Based Costing – Part One: What is an Activity-Based Cost System? Journal of Cost Management, pp. 45-54. O’Guin, M. C. (1991). The Complete Guide to Activity-based Costing. Chicago, IL: CCH Tax and Accounting.

Human resource management Essay Example for Free

Human resource management Essay Human resource management is a sequence of decisions that gives the employment relationships, these decisions leads to the success of the organization and allows the employees to reach their target. Human resource management is related with the attitudes of the people and their taste. As every company works with the people, by taking their services, it develops their skills so that they give their level best talent and giving the support so that they can continue in the organization showing their talent that is necessary for the organization to achieve their goals. This is the necessary condition for every company like: business, government, education, social and education, health departments. Human resource planning, directing , organizing of the procurement is to develop, maintain, separate the human resource to the end of the individual, organization and social objectives to be achieved. The term Human Resource Management has many forms of definitions stated by different people in different perspectives, and still there is no standard and fixed definition for it. Because it is the management of different people with varieties of needs and vast individual opinions, there is no standard or strict policy kind of rules to manage people. The Human Resource Management is nothing but managing the employees in an organization with certain policies particularly dependent on the basis of organization and the kind of business it does. 1. 4 Purpose Statement The main purpose of selecting this particular topic is that I my self very much interested in the human resource management and its concepts. Because of the interest on HRM I have read many books and articles on the human resource management and the human resource strategies I came to know that the HRM and the HRM strategies are the main aspects that are leading to the success of the organization, so this statement initiated me to conduct the research on the HRM and get more information on it and provide my new ideas and views for the future enhancements. Chapter 2 Literature Review Meaning of human resource management Human resource management is the management function that allows the human resource managers to select, train, and develop the skills of the members in the organization. In addition, human resource management is associated with the needs of the people. Human resource management is referred by the activities, functions and programs that are carried out.Core Elements of human resource management People: organization itself is the people. It works with the talent of the people. Management: human resource management has to maintain the organization, solve the problems that are present in the organization. Integration and consistency: decisions taken by the human resource management regarding the people must be integrated and consisted. Influence: decisions taken should influence the people by increasing their productivity in the market and allowing the company to get succeed. Applicability: human resource management principles and policies are applicable to human resource management and non human resource management like education, health, etc. 2. 2 Role of human resource management 2. 2. 1 Advisory role: Human resource management gives solutions to any problems that are affecting the people, personnel policies and procedures. a). Personnel policies: organizational structure, social responsibility, employee terms and conditions, rewards, career and promotion, development and industrial policies are the personnel policies. b). Personnel procedures: man power planning procedures, recruitment and selection procedures, employment and training, management and development, industrial relations are the personnel procedures. 2. 2. 2 Functional role: The personnel functions help to communicate the personnel policies. It provides the support to the manager, which will enable that the given policies are implemented. 2. 2. 3 Service role: Personnel functions are provided by the employees who will work for the all time. The services are in the hands of personnel departments. They carry out the main activities of their services and implement the policies and practices that are given above. 2. 3 Challenges of human resource management in Indian economy 2. 3. 1 Globalization Growing the business to the world wide involves the problems on the human resource management in terms of laws, practices, competitions, management styles, work ethics and more. Human resource managers have to deal with many challenges of functions, more heterogeneous functions, more involvement in employees personnel. 2. 3. 2 Corporate re-organization Reorganization relates to mergers and acquisitions, joint ventures, takeovers, internal constructions of organization. In these situations it is more difficult to imagine the circumstances that create great problems to them than reorganizing itself. It is a challenge to manage employees fears during the dynamic trends. 2. 3. 3 New organizational forms The main challenge for the human resource management comes from the changing the characters. The competitions are not between the individual forms and group firms. Major companies are running through the local suppliers and forgings. This leads to rise of the new organizational forms. 2. 3. 4 Challenging demographics of work place Changes in the work place are largely related by the dual nature. There is difference between the young blood and old age employees, working mothers, more educated and sensitive workers. These challenging work forces have their effects on human resource managers and from the human resource point of view it is a great challenge. 2. 3. 5 Changed employee expenditure With the changes in the work place the employees attitude also has to be changed. Traditional things like giving house, job security, remuneration are not interested by the employees today instead they the equality and power along with the management. Hence it is the challenge for the human resource management to redesign the profile of the workers and discover the new methods that are liked by the workers like training and supporting them for their work. 2. 3. 6 New industrial relation approach In todays world the employees union has understood that strikes and militancy are not having much importance and are unnatural. The employee union membership has fallen severely and the future labor is of dangerous. The challenge before the human resource management is to maintain the industrial relations so as control the challenges and get grip over them. 2. 3. 7 Renewed people focus Todays world and business need is the peoples approach. The structure, strategy and systems that had worked in the past have no importance in the present situation with the increasing competitions. The challenge of the human resource management is to make people continue and reasonable to the work in the organization. 2. 3. 8 Managing the managers Managers are very unique from the others, they thing that they are different class apart from the others. They command for the decision making, bossism, and operational freedom. When these things are given to them in the past they have misused their powers in removing their coworkers and the talent, hard working employees. The challenge before the human resource management is how to manage this problem. How to make them realize that they have given freedom to make the decisions and implement them but not to misuse. 2. 3. 9 Weaker society interests Other important challenge for the human resource management is to protect the interest of weaker society. The increase in the women workers, minorities and the backward communities has lead to re-examine the practices policies and values. In the name of the globalization, the productivity, quality, the needs of weaker should not be given up. It is a challenge for human resource management to see that weaker sections are not seen and their rightful jobs are not discriminated in services. 2. 3. 10 Contribution to the success of organization The main challenge of the human resource management is to make all the employees to work for the success of the company in an ethical and culturally responsible way, because the society mainly depends on the organization. 2. 4 Human resource management overview The term Human Resource Management has many forms of definitions stated by different people in different perspectives, and still there is no standard and fixed definition for it. Because it is the management of different people with varieties of needs and vast individual opinions, there is no standard or strict policy kind of rules to manage people. The Human Resource Management is nothing but managing the employees in an organization with certain policies particularly dependent on the basis of organization and the kind of business it does. Managing the people with different mentalities, different approaches they follow, different complexities in their thinking, makes the task very difficult for the management. So to continuously improve this process of managing the human resources in the organization, the institutional (e. g. universities) and specialized bodies (e. g.Chattered institute of personal and development CPID) keep busy in investigating on development of new HR related issues faced or to be faced and at the same time practices and remedies to be followed. Managing the people with different mentalities, different approaches they follow, different complexities in their thinking, makes the task very difficult for the management. So to continuously improve this process of managing the human resources in the organization, the institutional (e. g. universities) and specialized bodies (e. g.Chattered institute of personal and development CPID) keep busy in investigating on development of new HR related issues faced or to be faced and at the same time practices and remedies to be followed. 2. 5 HRM resoruces As stated by Werner felt, the word Resource in the context of an organization is defined as Any aspect that may become a strength or weakness of a given organization including substantial and visionary valuable assets of the organization. The organizational resources can be segregated into human resources, technological resources and financial resources. In these three resources of organization, philosophy and the character of human resource management is under considerable scrutiny with continuous debate on the subject. As it is dealing with managing vast varieties of individuals, there is no widely accepted definition. But below given are some of the definitions of Human Resource Management from early years specified by different people in different perspective, which can be used for capturing the glimpse of its idea in use: The main function of the Human Resource Management for an organization is to find the best possible way to utilize the abilities of the employees to the greatest possible benefit and development of the organization and at the same time make sure that employees get financial as well as personal growth and psychological rewards for their work (Graham, 1978). Storey (1995: 5) stated Human Resource Management is individual approach for the management of employees, which needs structural, cultural and skilful measures to take advantage of well capable and dedicated employee resources. 2. 6 Human resource management in the organization The department of Human Resource is treated by most of the organizations as an administrative body and its association with the strategic plans is mostly ignored. Even though HR is about the employees who are very important for any organization, the Human resource department is only included in planning of the organization, but most of the time it is not utilized actively and strategically. Even though the Human Resource is not considered as an important factor in the strategy development and is not associated with strategy of the organization, the effect and success of the Human resource is invisible. Human resource is treated as a department policing the administration properly in hiring and firing as per the letter of law. Strategic Human resource practices are more existing concepts, which is entirely different from administrative function. So organizations ignore most of the time these practices to improve the bottom line business results (Huselid, Jackson, Schuler, 1997). Strategic Human Resource management can be defined by (Huselid, Jackson, Schuler, 1997) as the design and fulfillment of a group of policy practices made by the organization for the best utilization of the human capital contributions for the achievement of the required business objectives. Human resource people often do not act as the exact business persons and become responsible for lack of credibility in gaining business, so are unable to contribute for the success of the organization and its strategies for the development. 2. 7 The importance of Human Resource being Strategic Human resource should not be involved only in the strong administrative foundation of the organization, but also come up with the successful strategy which influences the financial bottom line of the company. Human resource should take active role in planning, guiding itself to provide continuous eventually effective strategies which will be recognized by the organization for the competitive success. It should monitor at regular intervals and also evaluate the strategies being followed and strategies need to be improved, so that Human resource play active role to be recognized as the peoples department in success of the organization. This concludes that strategic approach of the company along with Human resource completely involved in every strategy implementation will ensure that the organizations business goals can be effectively achieved by the use of skilful and able employees to the maximum effect (Huselid, Jackson, Schuler, 1997). 2. 8 The consequences of Human resource not being strategic 2. 8. 1 Human Resource being too involved in administration Apart from the main function of the Human resource department being strategic effectiveness in the development of the employees, the other function is to take care of the administration of the organization, where the department spends most of the time. This administrative work involves Human resource person in handling the selection process, recruitment strategies, appraisals based on performance, plans for the compensation (Huselid, Jackson, Schuler, 1997). Human resource department should give importance to both administrative and strategic effectiveness, because the administration is the basic building blocks for the foundation and functioning of the organization and cannot be ignored. So after the basic organization is formed, the Human resource should concentrate more on the strategic development for the effective utilization of the employees skills effectively. 2. 8. 2 The poor human resource Personal competencies Due to the reason that sometimes the human resource is ineffective in tasks, incompetent and costly in maintenance, Human resource bad reputation is treated as well deserved. The change in the Human resource persons thinking and acting could bring the change expected by the senior management and they can start believing that Human resource can play active role in strategic planning and implementation of the organization. Human resource must upgrade them by learning about the business, culture of the work to influence the positive change in the organization and at the same time increase the credibility of the human resource department. Human resource should give more importance to the business competitiveness than employees personal good feelings and must also lead the organizations work culture. Human resource should be more competent supporting staff as well for the organization (Ulrich, 1997). 2. 8. 3 The human resource not measured in dollars As most of the people believe that Human resource is group of clerks who work more in processing benefit forms, taking care of administration paper work and tracking employees vacation days, and think that there is no strategic accountability apart from these administrative functions, the accountability of the Human resource is always being questioned (Galford, 1998). The Human resource department should play active role with full potential in creating the organization value and work with good strategies for profitable returns on the investment made by the organization (Frangos, Fitzenz, 2002). Normally, Human resource strategic play brings more business returns to the organization, but there is no proper business measure for this achievement. Mostly the human resource value is measured based on the cost savings in administrative and recruiting process of the employees. As Human resource lack the tools to measure the business value of the strategic gains for the organization, most of the industry researches reveal that 60% so the Human resource people play less role and only 40% of the people actively take part in strategy table for the development of the company. This is the conclusive reason for Human resource not being considered as an strategic asset to the organization. 2. 8. 4 The human resource not in co-ordination with other department goals. Human resource need to me more aligned with the over-all strategy of the organization to be more effective in business development of the organization. One of the Harward university survey says 80% of the Human resource departments has no planning for aligning itself with the other departments and its expenditures within the organization (Norton, 2001). Human resource need to be more interdependent and consulting body with all the departments and should take strategic approaches to align itself with entire departments and their strategies. Human resource need to support and contribute more in strategic involvement into different departments and different layers of the employees. This will improve the competitive advantage in the organization and leads to the business development. The main goal for human resource is to manage the human capital, motivate them which are one of the roles in being part of the broader organization management strategy. The human resource should be more involved with the top management and give appropriate support and align itself with the company strategy for the business development of the organization (Freedman, 2004). The overall company profits in the business depends on the Human resource involvement in the recruitment of persons with perfect match for the role, effectively encourage and motivate the employees, full contact with the top management, communicate well with the customers and co-coordinating all these departments. 2. 9 Strategic human resource management The way of doing something is the strategy. It includes t he execution of goals and set of action plans for gaining of the goal. Strategic management is a process of theorizing, executing and passing on the business plannings to achieve the companies goals. A set of managerial decisions and actions that determine the long term performance of organization is the strategic management. Environmental scanning, strategy theorizing, strategy execution, judging and control are included in this strategic management. The study of strategic management allows understanding the strengths and weakness of organization by evaluating the environmental opportunities. 2. 10 Role of human resource management in strategic management Role of strategy formulation: human resource management plays an unique role in supplying the competitive intelligence that will be helpful in strategic formulation. The human resource management can provide the details like advanced motivation plans used by the competitors the opinions given by the employees, bringing out the complaints given by the customers, information about the pending plannings etc. In strategic formulation the human resource capabilities serve as a driving force. Role of strategy implementation: human resource management gives the competition and the work force that will give the success of strategies. It is important that linkage strategy and human resource management needs the series of practice choice. The challenge is to develop the human resource practice choice that will be helpful in implanting the organization strategy and increase its competition. 2. 11 Human resource development Human resource development is the executing and increasing the physical, mental and emotional capabilities of individuals for productive work. Human resource development means to bring out the talent and the individual growth. Human resource development is a process to help the individual to gain the knowledge, improve the skills and capabilities, to performance well in the organization and increase the productivity. 2. 12 Proactive human resource strategies for future plannings and growth In todays competitive and challenging world the human resource development has to take a positive care to maintain the human relations. The human resource development has to play an important role in utilizing the all opportunities that are present to it for the development and success of the organization. Long term goals can be achieved by employing the efficient professionals who have aims to do the work. A proactive human resource development can execute the activities to get the competence and increase the productivity potential of human resource. 2. 13 Human resource planning Human resource planning is a process of having the sufficient people to do the given work at the right time having the ability to work efficiently so that the company can meet its objectives. Human resource planning is useful in giving information like estimating the number of people that are required for the work to be completed. To know how many people are required for the work is know by the human resource planning. Human resource planning plays an important role in avoiding the situations like having more or less people in the work place in future. Human resource enables the organization to go with the changing world like market, technology. Since jobs are based on intellectual skills and technical skills the human resource plannings help to prevent the storage of workers. In addition, due to the technical skills increasing the man power can decrease or increase in future. Human resource planning system Human resource planning system have the following elements for the planning.   The total organizational objectives   The business environment Giving the manpower needs   Evaluating the man power supply   Matching the man power supply demand factors 2. 14 Human resource planning process The objectives of human resource planning process are obtained from the organizational objectives like the necessity and working nature of the employees. Human resource should work on all the objectives by using all the man power that is available. In human resource planning process certain policies are to be made to make decisions like internal employing and external employing, giving the training and developing the plans, union restrictions, job improvement problems, rightsizing the organization, automation needs, continuous availability of the work force. Man power forecasting is the process which gives the information about the number of people that are required in the future. The demand forecasting has the following factors: The internal factor: The internal factor includes controlling of the budget, production levels, new products and services, organizational structure and employee separation. The external factor: The external factor includes competitive environment, economic climate, laws and regulatory bodies, technology changes, social factors. In the man power forecasting techniques the managers across all the levels depend on their own judgment. This can be bottom up or top down approach and judgment is reviewed in all departments and top management concludes on the total number of employees. Man power supply forecasting process measures the number of employees available that are present in and outside the organization after doing some of the changes like promotions, wastages, internal movement, conditions of work. 2. 15 Existing human resources Human resource facilitates the examination of the skills and abilities of employees. The employees that are working in the organization are categorized into skill inventories and managerial inventories. The skill inventories include personal data, special qualifications, salary, skills, job history, company data, capabilities, special preferences. The managerial inventories include work history, strengths, weakness, promotional potentials, personal data, career goals, number of subordinates, type of budget managed, previous management duties. Man power supply forecasting is categorized into internal and external supply. The internal supply is useful to know the following things: the level of production, working times, overtimes, leaves or absence, annual income, recruitments, promotions. The external supply is necessary for the following the reasons: new blood, new experiences, replacing the lost ones, organizational growth. Employees are selected based on the job vacancies. The selection of employees required is done on the basis of supply forecasts. For the selection process the internal and external supplies are used. Human resource professional gives the training to the employees and budget allocation is made for them. When the technology changes the existing employees are to be trained or they have to be shifted to the other departments where they can show their talent. 2. 15. 1 Managerial succession planning. Many methods are used for the managerial succession. Many of the successions involves the top management decisions and commitment. A typical succession plans have the following activities *Examination of demand for managers and professionals   Skills of existing executives   Knowing the future from the supply of external and internal factors   Individual career path planning Career counseling   Increased promotions   Performance related training and development Strategic recruitment Human resource plan should clarify the responsibilities for controlling and establishing of procedures, which will enable the achievements of plans. Succession planning Succession planning is the process of filling of the main positions in the organization by the persons. The main concentration is on the person who is taking the main position of the organization. Succession planning mainly concentrates on the vacancies that are present in the company and filling that vacancy with the appropriate one. Succession planning comes into light when an important person is retired. The employee feels happy when his talents are recognized by the organization and the vacancy is filled by him. By having the talented employee in the organization the organization can get succeeded. 2. 15. 3 Career planning Career planning is the process offered by the company to the employees to know their talents, weakness, jobs they wanted to occupy in the organization. Career planning is a sequence of professional, educational and developmental experiences that allows the individual to go the world of work. It is the sequence of positions occupied by the person. Career can also be considered as the mixtures of the changes in values, attitudes and the support given to the person as he grows. Career planning is regarded as the developmental questions of the organization. It is also concerned with the employment of the graduates, engineers, scientists etc. Career planning gives the succession plans to the employees as per the organizational needs. Career planning is based on the performance, and experience. The objectives of the career planning are building up the confidence in the individual, develop the perspective, reducing the expenses of the employee, make certain organizational effectiveness, allow the employee to reach his goals in the organization.

Dependent On Their Cell Phones English Language Essay

Dependent On Their Cell Phones English Language Essay Cell phones are a must have in the modern society. They have become so central to the daily life that most people find it really hard to do without them. Just by a swipe, everything from banking services to online shopping to payment of bills are done right there on the small gadget (Brown et al. 381-394). You can listen to music and also create cyber friendship. Yes these devices are reliable, yes they are convenient and yes they simplify life. But too much of something is unhealthy. People have become too dependent on them. In as much as they provide wide and far reaching advantages, they also have their downsides. People who are addicted to the cell phones are more likely to suffer from brain cancer, physical and psychological symptoms, have broken relationships and literally be isolated from the community life (Sellman 74-76). The purpose of this paper is to take this discussion in detail by answering the question why people have become too dependent on their cell phones. In doin g so, this paper begins with a brief history of cell phone origins and proceeds to tackle the advantages and drawbacks of the small gadgets in todays culture. It concludes with a brief summary of the entire contents discussed. History of Cell Phones The history of cell phones is somewhat long and not so certain, though many argue that it could have started around 1843 with the small research of Michael Farady. He had hoped to find a space through which electricity could be conducted. His findings were later to become the reference points of the 19th century scientists. In 1865, Dr. Mahlon developed what is believed to be the first wireless communication technology. He is also thought to have transmitted the first telegraphic message in 1866 through Earths atmosphere. In the 1940s, new devices were created based on radio technology. They were primarily a two-way radio communication. For instance, this was the time when police officers communicated with each other via a central base. In 1946, the Swedish police officers were able to use cell phones that were connected to the car battery. But these devices could only make (utmost) six calls before draining up the car-battery. In 1947, D.H. Ring developed hexagonal cells, though they were too a two-way technology. Soon after, another engineer came up with the cell towers technology, which enabled the devices to collect and convey signals in a three-way direction rather than two. Like the previous technologies, they heavily consumed battery and had to be connected to car battery. For example, the Swedish police cell phones weighed about eighty pounds. By 1967, cell phones were already in use in different places; however, the users could only make their calls from fixed cell areas. Besides, these cell phones could only handle a set range. Later on, Amos Edward Joel developed another technology that enabled users to make longer calls, but still from fixed cell locations. Proper cell phones first featured in the early 1970s. Dr. Martin Cooper is thought to have been the first inventor of these portable phones. Interestingly, he equally became the first man to make a call through a portable device. He also established the first portable cell phone station, and named it Motorola. This technology was approved by the U.S government (FCC) in 1983. The DynaTAC 800X only weighed twenty eight pounds compared to the previous devices, and was exceptionally small for its time (Rainer Cegielski 243). Since then, hand-held phones have been in constant improvements with new applications and models created almost every other time. In the 1990s, the 2G technology boomed the cell phone market. The hand-held devices were small and had an advance battery. What is available in the market today is the third generation cell phones. These phones are based on a 3G technology. Their innovations are extremely advanced (Rainer Cegielski 236-266). It was not until recently, however, that they became an integral part of human life. Like many other technologies that boost the superiority of social status, the small devices began as a class symbol of the selected few (affluent in particular). In 1983, for example, the Motorola model was sold in the market for 100 million U.S dollars. You can imagine how many people could afford that. Then somewhere out of the blue, the reserved affluent privilege changed when the devices became reasonably priced and accessible to everyone. Better still; the advancement in technology also saw the devices move from two-way radios to world coverage towers. People are now talking about the extremely advanced 3G technology (Brans 61-72). Why do People Rely on Cell Phones in todays Culture? People depend on cell phones in todays culture for a number of reasons. Essentially, the devises provide reliable advantages with few downsides. Never in human history, has a device influenced and transformed the means of communication as seen today. Cell phones have done it. They are inevitably intertwined into the human social life for good reasons. The cell phone technology has facilitated rapid communications and has made it possible to communicate with everyone from anywhere. Apart from the vocal communication, the technology has also enabled its subscribers to send multiple text messages to millions of people every single day if they so wish (Brans 61-72). What holds the society together and what supports its structures is communication. Without it, everything else is down. Accordingly, there is no device (at least not for now) in the modern world that facilitates communication better than the cell phone. For instance, just before cell phones boomed into the market, people relied majorly on landlines to communicate with their loved ones and also for official purposes. But the communication had to be on fixed locations because landlines were established on fixed areas. As a result, people on the move could not communicate over landlines. Cell phones, on the other hand, have made it possible to communicate with the loved ones and make official arrangements from anywhere even while on the move (Kavoori Arceneaux 85). The device has also brought revolution in the telecommunication sector. Statistical data in America, for example, reveals that over 74 percent of its citizens have used the hand-held technology to respond to emergencies. They widely use it to alert the police, call a doctor, report a car-crash or seek other forms of emergency responses. In addition, while parents could not initially keep in touch with their children while away from home, they can now check on them from wherever they are. Apart from calls and text messages, modern cell phones also facilitate data sharing. They can be used to transmit convenient and reliable information, but can also be used to store a great deal of data. With the large cell phone memory, people do not need to spend the whole day in book-keeping or having to deal with the computer drawbacks. Everything is right there in the pocket. Just a swipe and the information will be there. The cell phone technology has also enhanced the quality of life. It is no longer a luxury like many other technologies; it has become part of life. It is strongly woven into the social structures of the society. People need them for the quality life. Of course this is not to say people cannot do without them. They can if they so decide. Overall, the positive sides of cell phones are wide and far reaching. The e-mail messages, text messages, phone calls, cell-phone internet, data-sharing cards, music, phonebook, cameras etc., are brought together by the cell phone technology. Besides, the devices have also entirely transformed the telecommunication industry and brought the world more closer to the people. People are talking about cell phone banking services, shopping, paying of bills and fees, security devices and easy transfer of money, all because of the technology. The convenience, reliability and functionality perhaps explain the reasons behind the booming cell phone market (Rainer Cegielski 236-266). Drawbacks of Cell phones In as much as the cell phones have united the world, enhanced quality life and made life simpler, the devises have also had their dark sides. Most people have become too dependent on them. Cell phones are the first things they see when they wake up, and last things they touch before they sleep. People run for them in the market, but do not really pay attention to their side effects on ones social life or health (Makker et al. 148-157). In America, for instance, it is really hard sit together as a committee or family to deliberate on important issues for even an hour without having one or two people excusing themselves for other important calls. It is not true that those calls are urgent; it is all about obsession with the devises. Even scarier, nobody thinks about the impacts of the electromagnetic microwaves from the small devises. Well, according to the medical reports, they hinder ones ability to communicate, analyze or concentrate on complex activities. People who use cell phones while driving, for instance, have caused several accidents (Farmer 466-470). It is also true that people who rely too much on cell phones cannot solve problems that need prompt solutions. Everything for them is about swiping, and when they cannot then they cant do anything (Schlehofer et al. 1107-1112). Studies also show that children whose mothers were addicted to the small device during pregnancy have high chances (over 70 percent) of developing behavioral predicaments. The ADD and ADHD are typical behavior problems of such children. They also have problems socializing with their peers and extremely display emotional weaknesses. Further, the National Cancer Institute of America has revealed that there is a connection between brain cancer and mobile phone radiations (Sue 62-70). There is also a possibility that these devices, which were essentially made to enhance the quality of life and unite the world, could consequently destroy the very things they were supposed to construct. People are getting so obsessed with reaching out to those who are far away forgetting that there are people right in front of them that they can talk to. Even problems that can easily be resolved from within are simply taken far because one finds it rather easy to pick a phone and seek help elsewhere. It is also a major concern that children are increasingly withdrawing from their families because they have to main their cyber friendships (Sanchez-Martinez Otero 131-137). Cell phones have also been used to break relationships. If you are upset with your lover you just text and tell the person its over. Many people have also been caught up in cheating just by a simple phone call. Many marriages are also breaking up because spouses are too busy with the outside world than with their families. The devices have made people not to appreciate those they stay with. Ass a result of the mobile technology, people no longer communicate with each other in full sentences. No longer, for example, is simply text as lol. In effect, the medium has created a huge gap between the younger generation (dotcoms) and the older generation. To say it all, these gadgets have become an integral part of the daily life, but at a great expense (Kavoori Arceneaux 61-84). Are People too Dependent on their Cell Phones? Essentially, the purpose of cell phones is to make life easier and productive. If one wants to connect/contact a group of people, one simply goes to phonebook or opens email, then selects everyone he wants to share the information with, and right away clicks the send button. Within no minute, they are already on the same with the sender. This is the beauty of having a cell phone. It is true that people have become too dependent on cell phones. In as much as they have improved the quality of life, they have also become an epidemic in the modern society. But the problem is not with the cell phones. It is people who have taken the devices too seriously. Others depend on it too much. It is ridiculous to see how some people react, for instance, when they lose their cell phones. Its like they have lost the rest of their lives, or the world has come to an end. Others seriously get pissed off, while others its like they have lost a limb or an equivalent. These are the kind of people that cell phones not only play an integral part in their lives, but also central to their whole being (South 100/93). It is quite easy to identify those who are too dependent on the technology. Generally, this category of people will display serious mental and physical symptoms. Apart from distress, they will also employ the rhetoric of addiction and dependence when trying to demonstrate their experiences of going without a phone. Others talk about how scared they were when they lost their cell phones. Of course it is normal to be frustrated when one loses a property, let alone an important device like a cell phone. But it is total madness to literally shed tears, be lonely, call off life, or suffer from the major psychological effects. Nothing would make somebody panic or shiver if it is not an obsession (Sanchez-Martinez Otero 131-137). According to The World Unplugged Project, students who seriously depend on their phones cannot afford to stay away from their phones for more than 24 hours. At the end of day 1 of the research, all the student participants claimed to have developed psychological symptoms, while others literally displayed physical symptoms (Silk et al. 241-257). Another method of identifying those who are too dependent on the hand-held device is to withdraw the phones from them for a while and wait to see how they react. Obviously, they are those who would be imagining phone vibrations in their pockets even though they do not have them. Others would be receiving non-existent text messages when they do not even have the phones. The last group will make several attempts to pick their phones from pocket even when they were taken with their full knowledge. This is how much this category can be addicted to the small device (South 100/93). People have become so acclimatized to mobile phones that when they leave them behind they openly become frustrated. Walk into an examination room and hear how many phones go on and off when they are not even supposed to be there in the first place (Schlehofer et al. 1107-1112). Walk into an office and you will be rudely shocked into how much people are buried on their cell phones. Visit homes and you will see how people are isolated by the cell phones. It is all about obsession with cell phones. Conclusion Yes these devices are reliable, yes they are convenient and yes they simplify life. But too much of something is unhealthy. People have become too dependent on them to the extent that they can not do without them. It should indeed, be a great concern to everyone that these devices which were essentially made to enhance the quality of life and unite the world, could consequently destroy the very things they were supposed to construct. They have destroyed the community life, have destroyed relationships and have created problems that would have otherwise been avoided if they were not in use. In reality, people have seriously become too dependent on their cell phones. People cannot spend a day without them without showing negative physical and psychological symptoms. The reactions when people lose their phones perhaps tell it all. They will display patterns of frustrations, anxiousness, irritability, bitterness, insecurity, depression, restlessness, nervousness, loneliness, stressfulnes s, withdrawal and confusion. Others will be pissed off, while others will see no more meaning in their continued existence. But it is not just about the physical and psychological effects, dependency on the phone increases chances of getting brain cancer, behavioral problems and communication disabilities.

macbeth :: essays research papers

MACBETH, it is probable, was the last-written of the four great tragedies, and immediately preceded Antony and Cleopatra.(note 1, p 331]. In that play Shakespeare's final style appears for the first time completely formed, and the transition to this style is much more decidedly visible in Macbeth than in King Lear .Yet in certain respects Macbeth recalls Hamlet rather than Othello or King Lear. In the heroes of both plays the passage from thought to a critical resolution and action is difficult, and excites the keenest interest. In neither play, as in Othello and King Lear, is painful pathos one of the main effects. Evil, again, though it shows in Macbeth a prodigious energy, is not the icy or stony inhumanity of lago or Goneril; and, as in Hamlet, it is pursued by remorse. Finally, Shakespeare no longer restricts the action to purely human agencies, as in the two preceding tragedies; portents once more fill the heavens, ghosts rise from their graves, an unearthly light flickers about the head of the doomed man. The special popularity of Hamlet and Macbeth is due in part to some of these common characteristics, notably to the fascination of the supernatural, the absence of the spectacle of extreme undeserved suffering, the absence of characters which horrify and repel and yet are destitute of grandeur. The reader who looks unwillingly at lago gazes at Lady Macbeth in awe, because though she is dreadful she is also sublime. The whole tragedy is sublime. In this, however, and in other respects, Macbeth makes an impression quite different from that of Hamlet. The dimensions of the principal characters, the rate of movement in the action, the supernatural effect, the style, the versification, are an changed; and they are all changed in much the same manner. In many parts of Macbeth there is in the language a peculiar compression, pregnancy, energy, even violence; the harmonious grace and even flow, often conspicuous in Hamlet, have almost disappeared. The chief characters, built on a scale at least as large as that of Othello, seem to attain at times an almost superhuman stature. The diction has in places a huge and rugged grandeur, which degenerates here and there into tumidity. The solemn majesty of the royal Ghost in Hamlet, appearing in armour and standing silent in the moonlight, is exchanged for shapes of horror, dimly seen in the murky air or revealed by the glare of the cauldron fire in a dark cavern, or for the ghastly face of Banquo badged with blood and staring

A Brush Stroke With Air :: Research Papers

A Brush Stroke With Air The history of the airbrush dates back further than most people imagine. Prehistoric man created some of the first airbrushed images on the cave walls of Lascaux and Pech-Merle in southern France over 35,000 years ago by blowing pigment through a hollow pipe probably made of bone. More Early History The latest findings indicate that Abner Peeler was the actual inventor of the modern airbrush in the year 1878. Peeler described his invention as a paint distributor. While the Walkup brothers ( Liberty & Charles ) promoted and manufactured the airbrush, Peeler is credited with refining and improving the airbrush. In 1889, Charles Burdick made significant improvements to the function and design of the airbrush. This led to his invention of the internal mix airbrush. Thayer and Chandler began manufacturing an internal mix airbrush in 1893. After several changes, the two file a patent for what will be known as the modern airbrush. Its patented features include a trigger mechanism that is attached to a valve used to control the airflow and a replaceable tip. Just one month after it’s invention, he had made the first airbrush picture ever. Three years later, in 1881, Mr. Peeler sold his invention, the world rights and his patents to Liberty Walkup for $700.00. In 1883, the Rockford Airbrush Company was founded by Walkup to manufacture and promote the first airbrush to the public. Further findings indicate that Peeler helped make two improvements to the airbrush for which he was paid $150.00. Liberty Walkup claims he was working on an airbrush at the same time as Peeler; however, he never seemed to be involved with inventing in any capacity while Peeler was a life-long inventor of some note. (Paschal 8) The modern airbrush was invented as a direct result of the popularity of re-rendered photographs. The airbrush can simulate the feel of a photograph due to its ability to spray very fine dots and to develop an image without brushstrokes. During the late 1890s, sepia-rendered photographs became so popular that the demand for color re-renderings led to sweat-shop-type employment for airbrush technicians. In some instances, up to one hundred technicians were employed to retouch and color photographs. The studio was set up in a Rubens-like manner, in which each technician dealt with only one particular segment of the entire composition – i.

Early Sartre: Unsatisfactory Account of Alterity :: Philosophy Philosophical Essays

Early Sartre: Unsatisfactory Account of Alterity ABSTRACT: This paper critically examines the way in which Sartre dealt with the problem of alterity in his early works, proposing that Sartre presented an unsatisfactory account of alterity in his first philosophical work entitled The Transcendence of the Ego, though his study of imagination offers ample opportunities to re-examine the question of alterity and to arrive at a more adequate formulation of the way in which the self relates to the other. I therefore begin by demonstrating that the Transcendence of the Ego perpetuates the Cartesian tradition where the self is defined primarily in terms of thinking-that is, self-consciousness and immanence. Next, I turn to the Sartrean Psychology of Imagination to find another way of conceptualizing the problem. I inquire into his general theory of the imaginary consciousness defined as a 'picture consciousness' and argue that it reduces the alterity of the imaginary object to sheer absence. As such, the theory of imagination does not allo w us to bring the fundamental character of alterity to light. Still, we uncover a more adequate way of dealing with alterity in the context of the imaginary life. I show that the notion of the 'picture itself' allows us to conceptualize alterity as the radical withdrawal of the other. Finally, I make evident that the imaginary subject is necessarily divided between itself and itself as another and due to that internal split, can grasp the alterity of another person. The first properly philosophical work written by Sartre-The Transcendence of the Ego (1) -is an investigation into the problem of otherness, of alterity or-to use Sartre's terminology-of transcendence. Sartre develops the notion of transcendence in a radical opposition to that of immanence i. e. of a uniform and homogenous sameness. His ultimate aim is to arrive at the notion of immanence purified of any transcendent elements and to use that notion as a clue for his definition of subjectivity. That is to say, to the question: "What am I?" Sartre would reply: "I am an immanence without transcendence. I am a pure stream of consciousness without any contents. I am an absolute transparency without opacity. I am no more than the temporal unity of my life-which means-a pure self-contained flow that no alien element can interrupt or contaminate". The idea of pure self-transparent subjectivity has a long history behind it. It originated in the philosophy of Descartes and was further developed by Husserl.

Heat of the Day By Elizabeth Bowen Essay

â€Å"Heat of the Day† by Elizabeth Bowen is the reflection of the complexities in the relationships across the generations, in love and war, set at the backdrop of 1942 World War. The story is about a life of Londoners and the traumatic experience they had to undergo when the city was being bombarded during war. â€Å"The Heat of the Day† sees the city being shattered and in this scenario of devastation, how the people try to make the sense of their lives? â€Å"The Heat of the Day† follows with same intensity the flow of the wartime stories written by Bowen in 1945. The story is though about warfare yet there is very little description about the war and that only one instance of the air raid, which happens close to the end of novel. The description of impressions of war and the London has been explicitly referred through the voice of characters with the reality transformed through visionary approach of the city. As described by Neil Corcoran, â€Å"The ‘Heat of the Day’ is a novel in which the panic of possibly losing identity, and of others deceiving you about their identities, operates not only as an agency of plot but as the very texture of style.† (Corcoran, 169) Within the context of the centrally located story is woven several others stories told by protagonists to one another with the purpose to retain their identity which they themselves had found in peril. Stella herself tells false story about her marriage to Roderick, as she wants him to believe that his father Victor was the abandoned party rather than she herself. She does so partly to increase the image of his dead father in the eyes of Roderick and secondly to make herself appear as a femme fatale instead of being a victim. The impression of the war scene can very well be seen in one of the scenes where Harrison is standing in the street and the flames appearing from the distance are helping him to read Stella’s address mentioned on the envelop. The depiction of the fire has been made through the use of image chandelier: â€Å"the Chandelier flare makes the street like a mirrored drawing-room† (Bowen, 315). Inside the flat when the two characters are involved in the conversations, the sounds of guns can be heard seeming to be welcomed, as they made Stella to remain quite. â€Å"The guns rested her by opening up once more† and soon they faded, â€Å"The guns, made fools of, died out again, askance† (Bowen, 319). The importance of war seems to be considered very less with Stella and Harrison being hardly aware of any danger. The language has been used in a very poetic way giving a vivid, lucid and a very realistic touch to the nature and the objects surrounding the characters. Bowen penetrates into the physical objects and events manifesting in the human behaviors and their dreams and missions. With great subtlety, complexity and force, she is able to make characters come alive making them have real experience of the terrific upheavals of the warfare. Her prose is beautifully contrived to give meaning and depth to life experiences of the characters, which continues to follow us after the last page has been read and has been placed down. At many occasions, the scenes are shifted from war torn London to the peace and tranquility of the countryside. The difference is clearly seen between the country life in England around the Victorian hulk and in the neutral Ireland. While reading it, we are made to remember about the blackouts, characters forgetting the names of the places during their train journey, continuous alike confusions between the friend and foe, and the direction to which war is taking in the passing years. Amidst this scenario lies the gripping version of the story of woman and the way she comes to term and understanding of the intolerable situations. In the first chapter itself, we are introduced to Harrison and his rude behavior towards woman who is trying to have a casual conversation with him. From the second chapter onwards, we are introduced to the heroine and with that her ongoing situation of crises and dilemma she has to undergo and her interaction and influence of Harrison on her. Their relationship with each other cannot be judged very easily but when the scenes are read carefully then only the realization of the base on which they are building their terrible relationship is felt that even before Robert makes his entry. The relationship between Stella and her son Roderick is also very beautifully carved while he takes over the Irish inheritance. On the other hand Robert’s mother and sister are both very confusing personalities making fuss all the time on whom Stella would never be able to leave good impression according to Robert. All the characters are very wonderfully drawn. There is also a scene where two women are sharing one apartment at the same time enjoying each other’s company and exchanging own tales of woes to each other. They contribute their bit in easing tension of the main protagonists. Amidst all the surviving lives of the protagonists, tensions ensue, as it becomes known that Robert is giving his support to the opponents. His disillusionment with Dunkirk induces him to adopt the title of a traitor. Climactic is the reason given by Robert for this decision of his, and on the other hand wants to enlighten himself with the most meaningful future by the war ends. In the last chapter, we are introduced to Louie who is artless girl at the Bandstand. She is a widow as her husband succumbs to the vagaries of the war. She with her child now would like to spend rest of her life at the devastated seaside where she had spent all her life as a child. An essence of the reality being transferred can be felt by the way characters have been visualizing many places in the city. All through the novel, Bowen has made special reference to the seasons, time and the lucid description of light. This aspect shows her creative spree in impressionistic technique. How the way Stella is mystified can very well be seen in the following scene: The two stations also, in Stella’s mind, became epitomes of the two most poignant seasons — in spring, in autumn everything telegraphs its mystery to your senses; nothing is trite. And more: in these years the idea of war made you see any peaceful scene as it were through glass (Bowen, 104). This passage is a manifestation of the transfer of reality in the form of metaphor. With the help of the impressions and metaphors, Bowen gives vivid description of the city London after the bombardment. The whole city is broken with almost several of the landmarks lost. As critics said there is great exposure of irony in the fiction retold and the sense of solidity and individualization in characterization increase the credibility of the most sensuous fiction. Bowen has captured London with such a great dexterity and with greatest blitz that even after reading the whole novel, the memories of this wartime London would haunt the readers for a long time.