Strategic Accounting Assignment Example | Topics and Well Written Essays - 2500 words

Strategic Accounting - Assignment Example Widgets Gadgets Helios Total MH = MH per unit* number of units 100,000 200,000 120,000 Total DLH = DLH per unit* number of units 350,000 120,000 60,000 Number of set-ups 120 200 200 Customer orders 8,000 8,000 16,000 Supplier orders 3,000 4,000 4,200 Assigning overhead to the product lines: Activity center Widgets Gadgets Helios Total Machining Services 100,000 MH x 0.85 per MH 85,000 200,000 MH x 0.85 per MH 170,000 120,000 MH x 0.85 per MH 102,000 357,000 Assembly Services 350,000 DLH x 0.60 per DLH 210,000 120,000 DLH x 0.60 per DLH 72,000 60,000 DLH x 0.60 per DLH 36,000 318,000 Set-Up Costs 120 set-ups x 50 per set-up 6,000 200 set-ups x 50 per set-up 10,000 200 set-ups x 50 per set-up 10,000 26,000 Order Processing 8,000 orders x 4.875 per order 39,000 8,000 orders x 4.875 per order 39,000 16,000 orders x 4.875 per order 78,000 156,000 Purchasing 3,000 orders x 7.50 per order 22,500 4,000 orders x 7.50 per order 30,000 4,200 orders x 7.50 per order 31,500 84,000 Total Costs Assigned 362,500 321,000 257,500 941,000 Profitability by product using Activity-based cost system is the following: Widgets Gadgets Helios Total Units 50,000 40,000 30,000 120,000 Selling price 45 /unit 95 /unit 73 /unit Sales Revenues 2,250,000 3,800,000 2,190,000 8,240,000 Direct labour and material costs 1,600,000 3,360,000 1,950,000 6,910,000 Overhead 362,500 321,000 257,500 941,000 GROSS MARGIN 287,500 119,000 -17,500 389,000 GM, % 12.8% 3.1% -0.8% Under Activity-based costing, Widgets and Gadgets exhibit positive GM rates of 12.8% and 3.1% correspondingly, while the new product Helios has a negative GM rate of -0.8% and decreases the division's overall profitability. Noteworthy, Widgets... Application of the traditional methods of overhead allocation to products based on any single activity measure can produce distorted product costs. In brief, the traditional volume-based approach led to an overestimation of the unit costs for Widgets and Gadgets products for 2.30% and .49% correspondingly and underestimation - for Helios by 2.99%. Although the difference percentage is comparatively not high - sometimes the distortion can reach the level of 300% (Emblemsvag, 2003, p.124) - it leads to false conclusions about the performance on the product level. It is obvious that the Helios product should be reassessed and the decision regarding its future should be taken by the management as the product currently makes a negative contribution to the overall result. Yoram Eden and Boaz Ronen (2002) note that "In general, it may be claimed that the greater the complexity of manufacturing a given product the greater the degree to which traditional costing underestimates the cost to be attributed to that product" (p.55). Bingley Products division's case proves this general rule. Helios requires high number of set-ups, as well as quantity of customer and supplier order processing activity. Traditional costing widely used because of its simplified nature and m

Public Police and Private Security Essay Example for Free

Public Police and Private Security Essay Abstract         Public police and private security agencies will hardly find a compromise. Public police votes for limitation of private security rights. Private security becomes more popular with the increasing criminalization of the society. In reality, the objectives of public police and private security significantly differ.       The increasing popularity of private security agencies has raised substantial concern among the public police officers. The objectives of public police and private security differ, but public police agencies fear that private security will bury traditional policing standards, and will replace the major policies objectives and responsibilities.          In the general structure of public policing responsibilities, private security guards traditionally fulfill â€Å"supporting roles†. By hiring contractors, some federal agencies save up to 50 percent of their traditional expenditures. â€Å"One firm provides security for six major public transit systems around the country, transports prisoners, maintains booking and security for a juvenile assessment center, and supplies security for court houses in 40 states† (Youngs, 2004). Although private security agencies possess full range of policing equipment, personnel, and opportunities, such agencies are permanently restricted from fully participating in public policing. Potentially, private security and public policing could have similar objectives, but public policing remains purely a state structure. Public police agencies use private security firms to concentrate on their major tasks. In many aspects, these strategies remind outsourcing principles, which are often employed business. In Ontario, private security was given some freedom â€Å"to observe, report, and deter [†¦] elsewhere private security companies are offering quasi-police services in low-income housing projects† (Harman, 2000). Although private security and public policing could effectively combine their efforts, and work for the decrease of criminalization in the country, public policing insists on the fact that public police and private security cannot follow the same objectives.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Public policing continues fulfilling its â€Å"traditional crime-fighting duties. Private security carry out their mission of protecting their companies or clients’ people, property, and information, while at the same time serving the homeland security objectives† (COPS, 2004). Private security and public policing are still too far from joining their efforts and objectives for the benefit of criminal situation in society. References COPS. (2004). Private security / Public policing. Harman, A. (2000). Private security use debated. Law Order, 48 (6), pp. 125-126. Youngs, A. (2004). The future of public / private partnerships. FBI Law Enforcement Bulletin, 73 (1), pp. 7-12.

Jennifer Lopez Essay Example for Free

Jennifer Lopez Essay Jennifer Lopez is a successful Hispanic women that has been influential. She has done many positive acts throughout her life. From all the accomplishments she has achieved much success. Jennifer Lopez was born July 24th, 1969 in Bronx New York. She was a daughter of Puerto Rican parents Guadalupe Rodrà ­guez and David Lopez. She has two sisters Lynda and Leslie that she grew up with. Lopez was into singing and dancing starting at the age of five. She spent her whole entire career in catholic schools. She grew up with the religion of being a Roman Catholic. During her adult years she had financed in singing and dancing lessons for herself at the age of nineteen. Lopez divided her time between working as a notary public in a legal office, dance classes, and dance performances in Manhattan night clubs. Jennifer Lopez started to get into the music and the acting career. After months of auditioning dance roles she was selected as a dancer for various music videos. Jennifer’s first album was released June 1, 1999 and reached the top ten Billboard 200. Her acting career started in 1995. Lopez became the first actress singer to have a film at number one the same week. She has still continued her music career throughout the years. She has also had an acting career. She received wide-spread praise for her performance in the movie ‘Selena’ including a Gallah Globe Award for best actress. She also acted in many other movies. Even though there was many good things happening in Jennifer’s life she also had problems. For example in her marriage which later led to divorce. There were both personal and professional jealousies. Mark and Jennifer didn’t get along anymore and they decided to go their separate ways. On July 15, 2011, following seven years of marriage to Mark Anthony, the couples representative told Us Weekly that their marriage was over and as painful as it would be for all those involved, the couple were separating. Jennifer Lopez accomplished many acts throughout her life. She was the first Latina getting paid over a million for a project of music . In 2003, she was the highest paying Latina in Hollywood. Her second album was five times platinum. She was the first women to have a number one movie and album at the same time. Jennifer Lopez perfume â€Å"Glow† was the number one perfume in more than nine countries in more than 4 months. She was number one in the FHM’s list of the sexiest females in the world. She owned a clothing line â€Å"J.Lo† By Jennifer Lopez† 25 million copies were sold worldwide. She is a supporter of Children’s Hospital in Los Angeles. She was presented with the Children’s Humanitarian Award. She worked with the sounds of Pertusis March and Dimes. For all her great work and accomplishments Jennifer Lopez has been one of the most influential Hispanic women. For all the great things that she has done women of all ages admire her as well as men who arfe her fans.

Leadership Case Study: Oticon

Leadership Case Study: Oticon A range of materials have detailed the various approaches to leadership, development of leadership and its management competency structure in a number of organizations. The information provided here is intended to communicate to the readers and markers whether or not actions, activities, and behaviors of Oticon and its President meet entrepreneurial texts. This paper also shows the different kinds of strategies adopted by a leader to help maximize the success of a business. Leadership as a complex process that concerns the extent to which a set of standards, qualities and or competencies can capture the nature that makes some leaders and organizations thrive and others unproductive (Burns, 1978). In Oticon, the political, structural, and cultural obstacles that are present in many organizations have not been a problem or hindrance to the company in obtaining its set objectives. Oticon has been able to meet its objectives because the leaders are aware of these hindrances and have come up with appropriate solutions to overcome them completely (Hofstede, 1977). Leadership style is the manner of directing, implementation of plans, and motivation of individuals in an organization. There are a number of theories that have been discussed to show their effectiveness in the organization. Power in Oticons leadership style has been streamlined to all managers. They have shown that change is good, but one should take note of the power source which greatly impacts the growth of the business and attainment of organizational goals and objectives. Power in this case leads us to understanding the importance of leadership roles in the organization. In the conclusion, we see the appropriateness of the leadership style used in Oticon Company (Yukl, 1989). Managing versus leading Leadership ensures that the organization and all the stakeholders do the right thing. It has the authority to set direction, make decisions, and create different policies. They also have the responsibility of ensuring that the organization is well managed, resources available are associated with expectations, and that they are operating within the legal and ethical boundaries stipulated. Management on the other hand, assures that the staff and volunteers of that organization follow to the latter the direction that has been set by the boards of directors and do things right. This is achieved through the use of strategic plans that relate to the operational plans which are later presented to the board to explain to them how well the operational plans have been implemented. The management ensures that the board understands the presented data (Vroom and Yetton, 1973). Lars Kolind displays to his managers and staff certain emotions which have enabled most of them understand and fully accommodate the feelings of others. His high emotional intelligence (EI) has vastly contributed to his role of instilling change in others working in his organization. For those with anger, enjoyment, love, and sadness while working, he has motivated them which have seen to the growth of the business. In the case study, we see that before using the disorganized organization strategy the profits obtained were very low. However, when Oticon started using it, more profits were obtained in a very short period of time. This was achieved by considering the emotional intelligence of its workers who were not sure of how effective the leadership style would help the organization obtain its objectives effectively. These attributes do transfer to leaders outside the business sphere for example, if one is always angry and sad, no one will be able to freely socialize with him/her f or fear of being assaulted. Those filled with fear cannot be able to do anything for their own not even engaging in any business. Leadership functions Effective leadership of change means that, when the leader uses new methods of administration to achieve the desired goals, the staff and managers should accept and implement them fully. The contingency or situational school of thought indicates that the style to be used is dependent on factors such as the situation, the people, the task, the organization, and other variables of the environment (Fiedler, 1967). Fielders contingency model is a theory under the situational school of thought that clearly postulates that managers do not have a single way that can be described as best for leading the organization. Situations will be the ones creating the different style requirements for managers. The best solution accorded for a managerial situation is conditional on the factors that encroach on the situation. For example, in Oticon, repetitive mechanical tasks have become a norm to the workers (dynamic environment), thus a more flexible, participative leadership style has been used. The leader-member relation is good because both the managers and employees relate with each other on a regular basis. The task is unstructured, but the power position is still maintained (Sims and Lorenzi, 1992) Variables of the environment can be measured by using favorable or unfavorable terms depending on the task oriented style. Managers do reshape their environmental variables to suit their leadership styles. Leader-member relations are the amount of devotion, reliability, and employee support received by the leaders. In an unfavorable relationship, the task is unstructured and the leader has possession of limited authority. Position power is measured with the amount of authority the manager sees that has been given to him or her by the organization for the sole purpose of directing, rewarding, and punishing those subordinates who fail to adhere to the rules and regulations stipulated. Positioning of power of managers depends on decreasing the favorable and increasing the unfavorable power of decision making of the employees of the organization (Clegg, 1975). Relationship-motivated style builds interpersonal relations and extends extra help for team work development in the organization. The task- motivated style leader has delight and fulfillment in accomplishment of the task at hand. Oticon Company sees to it that the satisfaction of the customer has been achieved; the company has established a good image which has seen to the increase of the sales record, and has outperformed its competitors. Leadership theories have developed from Great Man and Trait theories to Transformational leadership. These early theories focused mainly on the characteristics and behaviors of leaders who have achieved success, while the modern theories put into consideration the role of followers and the contextual nature of those leading an organization (Hersey and Blanchard, 1977). Transformational leaders have displayed behaviors that are linked to five basic styles of transformation: Idealized behaviors (living on ones ideals), Inspirational motivation where leaders inspire others, Intellectual stimulation where others are being stimulated, Individualized considerations that deals with coaching and development of individuals, Idealized attributes which include respecting, trusting, and having faith in others. These leaders are proactive in many unique ways. They optimize on development which includes the maturation of ability, motivation, attitudes, and values of the organization (Likert, 1961). Transformational leadership is the approach taken by most leaders in creating a shared vision, develop and coach employees who will become future leaders, encourage innovation in others in the organization, and act with high ethical standards and integrity (Bass Avolio 1994). Dispersed leadership is an informal, emergent, or dispersed leadership where the leaders role has been dissociated from the organizational hierarchy. At all levels of the organizations, individuals have been given the power to exert leadership influence over their workmates hence influence the leadership of the organization. Oticon is a good example. The tasks of the managers have been restructured. A charismatic leader is based on self-belief where people follow others whom they admire (Gordon, 1998). This method of leadership is not a good way of conceptualizing leaders since there are those who dont have the charisma of attracting individuals but are admired. Leaders do not perform their roles. Their concent ration drifts to pleasing individuals at the expense of attaining the organizational goals. Leaders functions from the above with regard to change addresses the need for the leaders to inspire employees rather than direct them, involve them in decision making rather than divide, encourage diversity and challenging methods rather than accept the old routine that was being used, encouraging employees to think widely, trust in the projects they come up with and support them, and commitment of the leaders in ensuring that their projects are carried out effectively by the organization by providing them with the resources they require are just a few of the functions (Bass, 1985). Leadership Roles Oticon Company is different from other existing companies since they instilled change in the workplace for the better by using a different kind of leadership style in leading and managing the organization. In creating a vision for the organization, I will bear in mind the objectives of the organization which are of importance when stipulating the vision. If one does not put it into consideration, the goals and objectives of the organization may not be attained in time. Teams have managed to access shared information that has helped in lifting the performance of the organization, but in places like banks and hospitals, such freedom has been minimized to the leaders only since this will bring about confusion in the organization as it deals with very sensitive matters (Daft, 2002). Substantive actions and results of management concerning changing the decision making patterns are the decisions that largely result from external constraints and power-dependence. Symbolic action (expressive) is where management uses symbols and political language in legitimizing and rationalizing the policies and decisions of the organization. The effect of symbolic action is participatory decision-making that reflects the occurrence taking place in the current world (Bennis and Goldsmith, 1997). Oticon Company workers should be given training and education programs that relate to substantial change that is bound to come their way in the next financial year if need arises. Many organizations that try to impose change on the organization end up failing to meet the targets they intend to achieve since the workers are against the form of change being imposed on them. The structure of the organization was changed and needed to be communicated to the workers so that they can be aware of how activities are being conducted in the new organization (Byrd, 1987). By communicating to the workers, the leaders were presenting them with the new responsibilities accorded to them by the President of the Company. Redesigning of the jobs enabled the organization to have a high quality of work performance since the needs and capabilities of the employees were fully met. Face-to-face dialogue of the management (Campbell, 1970) and employee made communication effective and thus they related on a very common ground that enabled them to exchange ideas and information easily without being distorted at any given time. Not specifying the workstations made it possible for all the workers to mingle and get to know each other well, this contributed greatly to the cohesion that existed among them (Belbin,1993). The idea of projects made employees more active in the activities of the company and thus they aimed at maximizing profits and satisfying the customers whom they served. Developmental change has been able to reinforce the need for incremental change orientation process because it is people oriented (empathetic). The leader determined that the maturity level of the employees in relation to the task to be accomplished increased greatly thus reduction of the task behavior by the leader had changed and relationship behavior was increased (Bergmann, Hurson, Russ-Eft, 1999). Conclusion Emphasis has been made on the key points of change in leadership as part of the set management functions stipulated, and these functions can be traced back to the works of many philosophers. The functions of leaders in the traditional society have changed due to the shift that has occurred in the sources of personal power (Bunce, 1981). Technology was an attribute associated with the growth of an organization, but it is not the case. The one factor that contributes to an organizations growth and expansion is effective leadership skills used. Emotional intelligence has also been discussed widely. Theories have also been cited to show how the Company uses the leadership style to manage and lead its employees effectively. Leadership roles and functions are also seen to be changing with time bearing in mind that if a leader wants to achieve effectiveness in his work, then change of leadership should be looked into. Several skills and attributes that are desired by most leaders are very essential. Strategic and operational, traditional management and leadership styles have been discussed to show how they have managed to embrace the various skills available for an effective change in a leader to emerge (Kreisberg, 1992). Leadership style effectiveness can be adopted at different levels as discussed depending on the change itself. We are now conversant with the approach to take when situations arise and the type of leadership style to adopt. Can the Concept of Realism be Plausibly Applied to film? Can the Concept of Realism be Plausibly Applied to film? Realism is arguably the most important concept within film theory. Since its inception, film has generally been concerned primarily with facsimileing real life events for the audience via photographing and camera techniques. In the process, the aim of film from its early days has been to realise both fictional and non‑fictional events. As Ellis (1998:38) explains, the essence of cinema has always maintained an ongoing and deep‑seated relationship with both visual and aesthetic reality. â€Å"Cinema as a photographic medium instantly poses its images and sounds as recorded phenomena, whose construction occurred in another time and place. Yet though the figures, objects and places represented are absent from the space in which the viewing takes place, they are also (and astoundingly) present.† It is important not to confuse cinematic realism with the realistic and naturalistic dramatic output of theatres. Though the two have often collaborated and interchanged over the past one hundred years, the reality inherent in plays is inevitably different to the reality inherent in films. Theatre by nature, with its long pauses, set changes and asides to the audience, is inexorably less realistic than cinema where the division of scenes and the pace of the plot are subject to the whim and the taste of the film‑maker. Moreover, whereas realism is a difficult term for theatre analysts to digest dictated entirely by the skills of the actor (Styan, 1983:1) the film‑maker is able to use scenery, music, lighting and architectural design in order to re‑create a particular context or feeling. For the purpose of analysis, the following account of realism and films must adopt a dualistic approach. One the one hand, the essay must seek to define realism within film theory, especially with regards to conceptualising the different kinds of realism prevalent in cinema. On the other hand, it must necessarily look at examples of realism in action to show how film‑makers are able to apply theory to practice in a seamless transition. A conclusion will be sought that attempts to show that the realism is the most important paradigm in not only in film but in all serious artistic and creative endeavours. Although realism in film theory would appear to be a straightforward concept, roughly adhering to the Greek idea of memesis (imitation), the history of film has coincided with the history of modern western philosophical tradition, which since the middle of the nineteenth century has sought to rebel against the classical notions of the romantic movement in fiction and in painting (Stam, 2000:15). This signals that realism is a relatively recent phenomenon in western artistic ideology. As such, it would be naà ¯ve to presume that it has not been (and will not continue to be) the subject of vast theoretical changes. The following is therefore a brief overview of the variations of realism in film that have been witnessed throughout the past century. Early films could not hope to achieve realism on camera until the advent of sound. With this development, film was in possession of sight, sound and context to aid its replication of real life. This facilitated the classical era of American film with classical realism used as a staple part of the Hollywood diet in the films of the 1930’s and 1940’s. The aim was to create spatial and temporal continuity. Classical realist films achieved this via the utilisation of conventional devices for denoting the passing of time, editing devices and the adoption of a strict etiquette with regards to changing from scene to scene (such as camera close‑ups.) It is important to note that this classical ideal of film theory did not seek to exactly replicate real‑life scenes so much as present â€Å"an optical illusion of truth.† (Stam, 2000:143). This, it was hoped, would result in the production of a transparent kind of film, removing all traces of the physical and technical construction of the movie in the process. Yet, by definition, classical realism in films could not bequeath an overly elaborate plot. Rather, the concept of classical realism is concerned with episodic construction in order to convey the naturalism of the movie. â€Å"The structure of the realist film, one that attempts to look at the world objectively, differs from that of the usual narrative film in either being very simple or episodic†¦ Each episode or sequence of the film suggests random occurrences that are typical and representative of the people or environment portrayed.† (Wead and Lellis, 1981:325) Angels with Dirty Faces (1938) is a prime example of this classical early Hollywood realism in action. The movie concentrates on portraying the realism of the American crime era in a way that had not been attempted beforehand. Whereas previous productions had tended to sway towards the stereotypical view of the underworld, Angels with Dirty Faces looks to a depicting a classical realist film with characters that are believable with a plot that rests solely on the human element of the complex world of the American gangster rather than the more idealistic, impressionist view that had hitherto been championed by Hollywood impresarios. The American model of realism has been applied with equal vitality to European cinema where the depiction of another kind of reality has been achieved, particularly since the end of the Second World War. This is not surprising as artistic realism cannot thrive in a climate of oppression and authoritarianism like that which characterised mainland Europe during the 1930’s and early 1940’s. The life span, for instance, of leftist film‑maker Brecht was directly related to German politics at the time. In addition, it is surely no coincidence that the heyday of French poetic realism in mainstream French cinema (where Jean Renoir stands out as the most prominent realist film‑maker of his day) came in the late 1930’s, just before the collaborationist Vichy regime strangled the creative life out of all of the national arts. It is an important point and one that should be remembered throughout the remainder of the discussion: realism is directly affected by t he social and political context in which it is expressed. Moreover, when this expression is denied by law it likewise affects the vision of realism that a film‑maker wishes to convey. Post‑war incarnations of realism were reflective of the mood (certainly in Europe) in the immediate aftermath of fighting. Indeed, after this point, cinema was increasingly seen as the vehicle through which to transport real life to the viewer. This was a highly significant factor in the realism and neo‑realism of the time. It is worth remembering that cinema was partly responsible for the unprecedented carnage of the previous decades with the fascists in particular using film as a means of propaganda to seduce the people into acquiescence. Thus, neo‑realist film‑makers of the post‑war era such as Orson Welles and Roberto Rossellini wished to seduce the audience back into seeing cinema for the positive medium that it is, not the tool of despotic politics it had hitherto come to represent. â€Å"In spite of conflicts of style, neo-realism tends to give back to the cinema a sense of the ambiguity of reality.† (Bazin, 1997:69) In the UK, the concept of realism has been applied to film with arguably greater frequency and arguably a more accurate result than in any other comparable western country. British cinematic realism differs from the American and European models of realism in its strict representation of social reality, bequeathing the cinematic concept of social realism. Certainly, with its bleak architecture and temperamental weather, Britain provides the realist film‑maker with the raw materials for accurately depicting the social realties of modern life. These films are consequently oppressive with a strong focus on the human element. In this sense, British social realism can be seen to be apolitical, though it can also be argued that this can never really be the case. Regardless of such theories, social realism is a highly useful means of understanding the value of realism in movies. The late 1950’s and early 1960’s witnessed a spate of such social‑realist films. Room at the Top (1959), Look back in Anger (1959), Saturday Night and Sunday Morning (1960) and The Loneliness of the Long Distance Runner (1962) are all testimony to the introspective path that British film had taken in the post‑war years. Part of the impetus behind this change in direction can be attributed to the domestic artistic world being opened up to younger film‑makers of varying degrees of social class who wished to portray British life as they saw it as opposed to British life as viewed through the eyes of the traditional socio‑political elite. This ‘kitchen sink’ realism was superseded by a more urbanised, radical realism in British film in the last decade of the twentieth century. The major difference between the two is the way in which the realism of the 1990’s was so much more pessimistic in its outlook than the realism of the m iddle of the century. No one film‑maker better represents this slip into melodrama than Ken Loach the architect of â€Å"documentary realism†. (Hill, 2000:182) At this point, mention must be made of the alternatives to realism as a dominant film theory. While European and North American cinema continues to view realism in all of its forms as a highly useful means of social and cultural expressionism, the movies that tend to make by far the most money at the box office continue to be the typical Hollywood blockbuster. These films are defined as cinematic escapism: the diametric opposite to films that rely on depicting realism to tell a story. Blockbusters are increasingly divorced from the social realties of the day with science fiction movies being a luminous example of the way in which cinema and realism are often at odds with one another; an uneasy alliance between make‑believe and the movies that has served to make Hollywood cinema the most profitable industry in the USA. In terms of consumption, it would appear to be that it is not the films of realism that are the most important partners in film; rather it is the non‑real ism, escapist films that appeal to the most broad‑based conception of the public audience. Indeed, focusing on the viewer and the audience asks further questions as to the ultimate validity of realism in films. Although the actor, the director and the producer may all feel that they have collaborated in making a truly realistic film, their judgement is in the end irrelevant. Movies may be made by film‑makers, but the final verdict on its artistic (as well as commercial) success always resides with the audience. As such, it is surely the viewer and the audience who must state whether or not a film is realistic. This, of course, â€Å"involves readerly or spectatorial belief, a realism of subjective response, rooted less in mimic accuracy than in a strong desire to believe on the spectator’s part.† (Stam, Burgoyne and Flitterman‑Lewis, 1998:185) Therefore, in the final analysis, each and every viewer will have a different opinion with regards to whether a film was on the whole realistic or not. No two viewpoints are ever likely to be the same. This is surely the defining reason why films are made: to encourage divisions of opinion and cultural debate on matters that are of relevance to the society in which the audience lives. Only films that are rooted in the concept of realism are able to achieve this kind of debate, which is in itself testimony to their ultimate value to the artistic community. Those films which seek to transport the audience away from reality are generally more concerned with the enormous commercial impact of films in the modern era, not with inciting intellectual debate. Serious film‑makers, on the other hand, will always tend to be attracted to the inherent realism afforded by the technology of film and it is for this reason that it is surely the most fundamental paradigm not only of film‑ making but also of any artistic endeavour that truly seeks to engage its audience in any meaningful way. BIBLIOGRAPHY Braudy, L. and Cohen, M. (Eds.) (1999) Film Theory and Criticism: Introductory Readings Oxford: Oxford University Press Ellis, J. (1998) Visible Fictions: Cinema: Television: Video London: Routledge Lay, S. (2002) British Social Realism: from Documentary to Brit Grit London: Wallflower Lehman, P. (Ed.) (1997) Defining Cinema London: Athlone Murphy, R. (Ed.) (2000) British Cinema of the 90s London: BFI Stam, R., Burgoyne, R. and Flitterman‑Lewis, S. (1998) New Vocabularies in Film Semiotics: Structuralism, Post‑Structuralism and Beyond London: Routledge Stam, R. (2000) Film Theory: An Introduction London: Blackwell Styan, J.L. (1983) Modern Drama in Theory and Practice, Volume 1: Realism and Naturalism Cambridge: Cambridge University Press Wead, G. and Lellis, G. (1981) Film: Form and Function Boston: Houghton Mifflin Selected Articles Bazin, A. (1997) The Evolution of the Language of Cinema, in, Lehman, P. (Ed.) Defining Cinema London: Athlone Hill, J. (2000) Representations of the Working Class, in, Murphy, R. (Ed.) British Cinema of the 90s London: BFI

Robert Frost Home Burial - The Three Tragedies of Home Burial Essay

The Three Tragedies of Home Burial  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Robert Frost’s "Home Burial" is a narrative poem that speaks of life’s tragedies. The theme of "Home Burial† centers around the death of a child. During the time period in which the poem is set, society dictated that men did not show their feelings. Therefore, men dealt with conflicts by working hard and being domineering. "Home Burial" demonstrates how one tragedy can cause another to occur. The unnamed couple in this poem has lost a baby to death. The mother grieves openly, and it could be said that she has never recovered from this loss; bereaved parents never forget, but most people in this position gradually work out a way of dealing with their grief, and go on with their lives. This the young mother cannot do. The baby is buried in the family graveyard, which is visible from an upstairs window of their house. Day after day she goes to the stairway window looking out upon the nearby family plot. The sight of the raw mound where her child lies buried reopens her grief. But, another emotion wells up as well – anger and bitterness at her husband, which is at first unexplained. The first hint of the rift between them shows up on lines twelve to thirteen, she "refused him any help, with the least stiffening of her neck and silence." Their dialogue is cold and antagonistic. "What is it—what? /Just that I see. / You don’t, she challenged. /Tell me what it is."(18-19). The death of child, which should bind husband and wife closer in their common grief, pries them apart instead (Gerber 128). In the husband’s first two lines as wells his last one, his attitude toward his wife is domineering and seems insensitive. First he tells her " he wants to know" what she keeps looking at ... ...n the mind’s eye one could see the gravel sliding back into the hole. We could actually visualize the mound getting higher. There were three different tragedies that transpired throughout this poem. The burial of the child was first; second was the burial of the marriage and finally the most symbolic and ironic tragedy is the burial of the home. Because of unfortunate circumstances these three things became closely associated with the home being buried. All of these tragedies occurred as a result of the child’s burial. The couple’s marriage could not survive such an emotional loss. Therefore the marriage becomes buried. When the marriage became buried the home became its own burial spot for this family’s life. Works Cited: Frost, Robert. 1972. "Home Burial." Robert Frost’s Poetry and Prose. Ed. Edward Connery Latham and Lawrence Thompson. New York: Holt.

The Euro and the European Union :: Politics Economics

The Euro and the European Union Many people would agree that Europe is a continent in which regions identify with each other even if they are not part of the same country. For that reason, as well as others, in 1957 the Treaty of Rome "declared a common European market as a European objective with the aim of increasing economic prosperity and contributing to 'an ever closer union among the peoples of Europe'" (www.euro.ecb.int). Later, in 1986 and then in 1992, the Single European Act and the Treaty of European Union tried to build on the previous treaty to create a system in Europe in which one currency could eventually be used all over the land under the heading of the Economic and Monetary Union. (www.euro.ecb.int) However, the question remains, why would the leaders of various European nations want to create one currency when the rights of national sovereignty have always been an issue for countries all over the world. Why, in 1998 did they create the European Central Bank, and why in "The third stage of EMU... on 1 January 1999, when the exchange rates of the participating currencies were irrevocably set" (www.euro.ecb.int) did eleven, and later twelve, countries link themselves economically in a way that has never been done before? The answer lies in history. "The need to link separate distinct political communities in order to achieve common objectives is an ancient one" (Woodard). One such example is the Greek independent city states that were linked by a league that dealt with economic issues. The same type of league linking towns in Italy can be found in medieval times. (Woodard) Later, "The United States made the key breakthrough. The states originally formed a loose relationship with weak central government (the Confederation). They replaced this system with a new constitution in 1789 creating the modern United States and defining federalism in its current sense" (Woodard). In doing so, it began a global discussion of the use of federalism to hold regions, and in particular colonies, together. In September of 1946, Winston Churchill made a speech at Zurich University in which he called for a "'United States of Europe'" (www.euro.ecb.int); clearly, this was not a new idea. Churchill thought that by uniting Europe, they would be able to put an end to Europe's decline economically in markets that the United States was quickly taking over.

Health and Social Care Qcf Lvl 3

Communication and Sensory Loss ( units 301& 393) Explain the methods of communication used by individuals with hearing loss Individuals with hearing loss may use a variety of methods to communicate, depending on their preference. Often individuals may compensate for hearing loss by relying on their sight or responding to cues from others, therefore non verbal and written communication methods can be used. Non verbal methods include the use of eye contact, facial expression, touch, gestures, signs or sign language. Written communication methods include letters, pictures, texts or emails.Individuals may also use communication professionals such as lip speakers to enable them to respond and participate when communicating with others. Explain the methods of communication used by individuals with sight loss Due to sight loss individuals may communication using auditory, verbal and non verbal methods. Verbal methods such as talking face to face or over the phone may be used. Auditory metho ds such as listening and responding to taped information could also be used depending on the individuals preference.Non verbal methods such as touch, gestures and tactile methods including the use of brail could also be used. Depending on the severity of the sight loss other methods such as low vision aids could also enable the individual to respond and communicate with others. Explain the methods of communication used by individuals who are deafblind Depending on the individuals preference, age of onset, strongest sense, education or background, individuals who are deafblind may use a variety or combination of communication methods. Read also: â€Å"Advice About Communication†Sensory methods may be used such as touch, gestures or facial expressions. The use of brail could be used to enable an individual to read and responded to others or alternatively the use of the deaf blind manual alphabet. Other rare methods such as tadoma could also be used. Depending on the onset and nature of the individuals condition, methods such as sign language could also be used if sight has been lost later on. Describe how you could use your environment/setting to make communication more effective with individuals with sensory lossDepending on the nature of an individuals sensory loss, the environment can be adapted effectively to facilitate communication . It is important that background noise and the acoustics of environments are considered, as this could impact on an individuals ability to communicate or interpret information from others. It is therefore important that background noise is kept to a minimum and environments are adapted appropriately as individuals who are blind or partially deaf will be relying on their hearing to engage and interoperate others effectively.Effective use of lighting, visual cues and colour to create contrast between surfaces could be adapted within an environment. This could enable individuals, particularly with partial sight loss to communicate more effectively and feel more engaged within their environment. Taking into consideration the importance of privacy where appropriate is also important, to enable individuals to feel more comfortable and secure within their environment and to facilitate communicate. Explain how effective communication can have a positive impact on the lives of people with sensory lossEffective communication can have a positive impact on the lives of individuals with sensory loss, as it can enable individuals to engage with others and within their environment, therefore facilitating participation and promoting engagement in everyday life. Effec tive communication can also enable individuals to make informed choices about their everyday life and have control over the life choices that they make. Through effective communication individuals can also therefore maintain their dignity and feel more empowered and engaged in their every day tasks.Describe the different things you should think about when you are promoting effective communication When promoting effective communication, it is important to consider different preferences individuals may have regarding communication methods they would like to use. It is important that assumptions are not made regarding communication methods, as different backgrounds, age, cultures or educational backgrounds could influence individuals choice of communication. By taking into considering such components, individuals will be treated in a person centred manner.When promoting effective communication it is also important to consider the impact of stereotyping and discrimination. These factors could impact upon individuals with sensory loss and those who communicate with them. Individuals with sensory loss may be portrayed as lacking capacity or being dependant on others. It is therefore important that when promoting effective communication, independence, access to information and choice is also promoted to help eliminate discrimination and enable individuals to feel more empowered.It is also important to consider physical and environmental barriers which may effect an individuals ability to communicate. In order to promote effective communication it is important to consider such factors as they could impact further on an individuals ability to communicate and access facilities or services. Explain how individuals from different backgrounds may use different communication methods, and may interpret communication in different ways An individuals background may effect their communication methods and also their interpretations of communication.Cultural backgrounds could inf luence how individuals perceive certain gestures or body language as certain gestures are not universal. Different cultures also hold a variety of different values and beliefs which can influence how an individual chooses to communicate and with who. Language differences could also impact on how individuals perceive others and may affect their ability to communicate. Different generations of people may also use communication methods differently and interoperate others in other ways.Older people for example may not feel confident communicating using new technology or may hold certain beliefs about communication which they have internalised over their lives. Explain how and where you would get extra support or services to assist individuals to communicate effectively There are a variety of different services and places to access extra support for individuals, to enable them to communicate effectively. The National Registers of communication professionals can be accessed to find suitab le professionals to assist individuals in communicating effectively.Social services departments can be contacted, as social workers are trained to work with those with visual and hearing impairments to assist them in accessing services or communicating with those involved in the individuals care. Occupational therapists can also be contacted to carry out assessments and provide aids, equipment and adaptations. Such adaptations and equipment can promote independence and enable individuals to communicate more effectively. Other health services such as audiology, eye health clinics and salt can be contacted to provide further assessments and treatment.Opticians can also provide care by monitoring eye health in order for adaptations to be made when needed, to insure that effective communication is maintained. The Royal National Institute for the Blind and Action on Hearing Loss can provide further support for individuals as well as evidenced based information for those in contact with i ndividuals to promote effective communication. Other services such as The British Institute of Learning Disabilities, The Alzheimer’s Society and mental health services can also be accessed through the internet or doctors to provide care and information, depending on the needs of the individual.