Comparison of Traditional and Activity-Based Costing Systems

Comparison of Traditional and Activity-Based Costing Systems   Introduction: It is paramount for all types of firms to invest into a costing system. Cost management enables a firm for continued progression to enable its budget to be more vigorous and ultimately more cost effective. This essay aims to outline the framework for the main two costing systems that determine the costs and predict the activities that are consuming the most resources. To retrieve these cost values, a firm can use one of the traditional cost allocation method or the activity-based costing method. Whilst scrutinising each methods opportunities and challenges, its benefits and drawbacks will also be analysed. Traditional Cost Allocation (opportunities and benefits): The traditional cost allocation method has been described as the absorption of production overheads (excluding selling and administration overheads) into product costs for stock valuation (Letza and Gadd, 1994). The premise of this costing method is to calculate the indirect costs of a manufacturing business, with the notion of assisting managers make decisions beneficial for the organisation in terms of both costing and profitability. This is rendered by using only one overhead rate. Commonly, the machine hours or labour costs as these are directly relevant to the units produced, which can be shown by the following equation (Atrill and McLaney, 2015): As there is only one overhead rate, there is an arbitrary allocation of excess costs to its total volume base. The CIMA Technical Services (2001) mentions the traditional costing system relies upon three stages to formulate its costs: 1. Accruing of all the costs within a department 2. Designate the indirect costs to the departments that are functional, from the total costs 3. The indirect costs calculated should then be applied to products and services. These 3 stages allow for the costing system to align itself and be in accordance within the guidelines of the Generally Accepted Accounting Principles (GAAP) (Johnson, 2014). Moreover, for firms that produce only 1 product, this system allows for a quick and smooth implementation process. This is because the total volume allocation base will only cover the volume for the sole product in the firms entire production line (Hansen Mowen, 2006). Flaws of Traditional Cost Allocation inception of ABC: Over time the use of this traditional costing system has had its limitations and drawbacks. Whilst being in accordance with the guidelines of the GAAP, the traditional system for costing omits the costs created by customers. To use the results of costing in external financial reports, it excludes selling and administration overheads. The use of only one overhead rate eliminates many other potential costs associated within a firms entire production line, which can lead to unembellished imprecisions. (Atrill and McLaney, 2015) In the past, the traditional approach in determining product costs has worked reasonably well. Overhead rates were typically of a much lower value for each direct labour than the rate paid to direct workers as wages or salaries. However, it is now becoming increasingly common for overhead rates to be between 5-10 times the hourly rate of pay due to the increased significance of overheads (Horngren et al, 1999). Even an insignificant change in the amount of direct labour worked on a job could massively affect the total cost deduced due to direct labour hours on the overhead cost loading. Moreover, overheads are still typically charged on a direct labour hour basis; overheads may not be closely related to direct labour however. (Atrill and McLaney, 2015) Principles like these in the traditional system reduces the accuracy of the model, questioning the legitimacy of this costing approach. As a result, what arose was the opportunity for an alternative technique to overcome these flaws. This led to the inception of Activity-Based Costing (ABC) Activity Based Costing: The inception of an alternative costing system had been brought about in the early 1980s by Robert Kaplan the first advocator of Activity-Based Costing. It was his aim to use more cost drivers to reduce the inaccuracies and inadequacies of traditional costing systems (Singer Donoso, 2008). Activity-based costing is an accounting practice by which costs are allocated on the basis of a firms activities. The implementation of this costing system is explicated by a chronological, 5 stage template process, which Figure 1 shows. The major amendments made to the traditional costing system are the multiple cost drivers and overhead rates that are identified. Identifying cost drivers holds as the imperative component towards a successful ABC system, for a more accurate and wholly reflective costs within a firm. The cause and effect relationship with activity costs acts as a basis for attaching these costs to a product or service (Atrill and McLaney, 2015). Created to forecast future costing, forward planning places managers in a more prominent position to assess the likely effect of new products and processes on activities and costs, leading to wider opportunities for firm managers (Horngren et al, 1999). Activity-Based Costing Opportunities and Benefits Activity-based costing offers a wide plethora of diverging opportunities. Significantly, the system has been taken on and been made more relevant to service industries. In the absence of a direct material element, a service businesss total costs are more likely to be predominantly composed of overheads. A survey conducted investigating 176 UK businesses (from varying industries) with annual sales revenue greater than  £50 million found overheads represent 51% of total cost for service providers. This is in stark contrast to 25% for manufacturers. These statistics certainly point towards the fact that ABC is an appealing proposition to adopt for firms that sell services rather than products (Atrill and McLaney, 2015). ABC can be used as a powerful tool for continuous rethinking and dramatic costing improvement in not only the services and products, but also market strategies and processes (Jinga et al, 2010). When Chrysler was placed in a period of financial turbulence, it exalted its costing system to ABC in 1991 in attempts to catch up to its formidable competitors, Toyota and Ford Motor Company. Previously, the true costs of Chrysler were made to be 30 times larger than what had been calculated (Meador, n.d.). Post-ABC (after short-term struggle through inevitable transitional difficulty) Chrysler recovered to a competitive standpoint; the automotive firm claimed they have saved hundreds of millions of dollars to date. (The Economist, n.d.) Similarly, the previously publicly-owned Royal Mail endorsed the ABC system to discover the cost of making postal deliveries, they identified 340 separate activities and subsequent cost drivers (Atrill and McLaney, 2015). The implementation of ABC can present a strenuous challenge, but with astute and correct execution, a firm can reap fruitful benefits. Within 5 years of implementation of ABC, Dutch firm Wavin made this system part of its day-to-day management culture, playing a significant role in their management excellence programme. Wavin introduced ABC by linking it to a practical business application profitability management which considered an ideal pilot area for learning about ABC, as well as establishing a deeper understanding for the relationship between product and customer profitability (Horngren et al, 1999). However, by treating ABC as a short-term concept, Wavin ran into trouble. By operating on a day-to-day management culture, they concluded every effort should be made to calculate ABC for all products. The caveat was that their real emphasis should be placed in ensuring the decision-making processes would lead to the accuracy of ABC attributed to both customers and products. Consequently, with its products Wavin used a two-phased approach whereby customers were classified into separate cost drivers. This approach generated an overall cost/customer matrix which was utilised as a foundation for its managerial decisions, representing the most significant part of the companys business (Horngren et al, 1999). Wavins implementation of ABC showed the relative unease for a firm to change its costing system, whereby the system has had many critics on its complex nature. Criticisms/Shortcomings of ABC: In spite of its main objective being to add accuracy and precision into costing schemes, from its inception ABC contained flaws. Analysing multiple overheads to identify cost drivers is time-consuming and costly. The cost of setting up the ABC system, as well as costs of running and updating it, must be incurred. The more overheads and cost drivers that are identified, the greater potential is associated with higher maintenance costs (Horngren et al, 1999). Should the firms operations be more complex and involve many activities and cost drivers, the longer the time spent to maintain this scheme. Thus, higher expenses should be paid towards its maintenance.The implementation of this costing system also presents challenges. Managers need to be taught and prepared to facilitate these new schemes, which comes with external and additional training. Once more, the complexity of mastering the scheme can be taxing in terms of time consumption. Many firms have found it problematic to implemen t ABC to existing, traditional costing systems, where it is argued that it is more manageable for start-up firms to commence with ABC (Horngren et al, 1999). Furthermore, each firm looking to take on this scheme must have all its business components broken down into its discrete components to identify all potential cost drivers. Perfecting the art of this scheme requires prolonged training, which again is an expensive measure (The Economist, n.d.). Comparing TCA to ABC: Traditional cost allocation has been around since the 1870s, where its use as a system has been going for many more decades than its alternative ABC: its inception was in the early 1980s (Ben-Arieh Qian, 2003). Interestingly a study claims that ABC is an additional costing system, not an alternative. When comparing different firms financial situations, it is highly likely that these firms do not have the exact same costing system. Some firms may use a traditional system with only one activity and cost driver associated to it, whilst others using ABC will have multiple activities and cost drivers: adding onto what the traditional system has (Narong, 2009). ABC includes labour or product parts that can be identified whereas the traditional method arbitrarily accumulates salaries, expenses, and depreciations. (Blocher, 2006) For estimating costs, ABC is a more precise system as it nurtures managers in becoming more knowledgeable of the indirect resources which identifies and removes cost drivers that are of no marginal value. It also gives managers an insight into existing parameters that have generated demands. (Jones Dugdale, 2002) The traditional approach sees its overheads as rendering a service to cost units, the cost of which must be changed to those units. ABC on the other hand views overheads as being caused by activities, like operating a store to house the cost units. Since it is the cost units that cause these activities, it is thus the cost units that must be charged with the costs that they cause. A reason for the inception of ABC is within the way overheads are organised. The traditional approach has the overheads apportioned to product cost centres, whereas ABC has its overheads analysed into cost pools, with one cost pool for each cost-driving activity. (Atrill and McLaney, 2015) The intention of ABC was neither to measure short-term variable costs nor provide a day-to-day guidance on process quality. With its forward planning nature, using ABC to predict short-run costs overlooks the fact that costs are the results of spending decisions (Horngren et al, 1999). To its disadvantage, the traditional system, on the other hand, does not present non-financial information concerning the Small and Medium Enterprise (SMEs), perhaps displaying a slight negligence (Hilton, 2006). Conclusions: Whilst in theory there are two major approaches to choose from for a firm to undertake its costing decisions, there is no politically correct or preferred choice. Each costing system presents altering opportunities and challenges, where a firm ultimately has to choose dependent upon factors such as the firms industry. There has not been a major swell of manufacturing firms converting to implement ABC. Costing systems in the manufacturing sector are far more complexed, needing to convert materials into work in progress, than finished goods. However, large-scale manufacturing firms such as Siemens, Philips, Volvo and Ericsson made the brave decision in the 1990s to implement ABC. (Horngren et al, 1999) Yet 2 of these firms in Siemens and Philips have in todays climate have lost a significant market share to they once had; whether this is attributed to ABC is another question. It is important to note that the intended objectives of an ABC system at the time of implementation are likely to differ from its resulting consequences. The methodology behind ABC sets a company in a superior platform in terms of precision and accuracy, allowing managers to make more informed and knowledgeable for a firms long-term future. References Atrill, P. and McLaney, E. 2015. Accounting and finance for non-specialists. 1st ed. Harlow [etc.]: Pearson Education, pp.282-306. Ben-Arieh, D. and Qian, L., 2003. Activity-based cost management for design and development stage, International Journal of Production Economics, 83,169-183 CIMA Technical Services. 2001. Activity-based management an overview. [pdf]. CIMA Technical Briefing. Available from: www.cimaglobal.com/technicalreports [Accessed 23 March 2017] Hansen, D. and Mowen, M. 2006. Cost management: accounting and control. Mason, OH: London: Thomson/South-Western. Hilton, R.W. 2006. Cost Management: Strategies for Business Decisions, 3rd Ed. McGraw Hill, New York Jinga, G., Dumitru, M., Dumitrana, M. and Vulpoi, M. 2010. Accounting systems for cost management used in the Romanian economic entities, Accounting and Management Information Systems, 9(2), pp.242-267. Johnson, R., 2014. Traditional Costing Vs. Activity-Based Costing | Chron.com. Available at: http://smallbusiness.chron.com/traditional-costing-vs-activitybased-costing-33724.html [Accessed March 24, 2017]. Jones, T. C. and D. Dugdale. 2002. The ABC bandwagon and the juggernaut of modernity. Accounting, Organizations and Society 27(1-2): 121-163. Letza, S. and Gadd, K. 1994. Should Activityà ¢Ã¢â€š ¬Ã‚  based Costing be Considered as the Costing Method of Choice for Total Quality Organizations?. The TQM Magazine, 6(5), pp.57-63. Martin, J. (n.d.). ABC vs TOC. [online] Maaw.info. Available at: http://maaw.info/ArticleSummaries/ArtSumHolmen95.htm [Accessed 28 March 2017]. Meador, D. (n.d.). ABC: Initiating Large-Scale Change at Chrysler The Systems Thinker. [online] The Systems Thinker. Available at: https://thesystemsthinker.com/abc-initiating-large-scale-change-at-chrysler/ [Accessed 28 Mar. 2017]. Narong, D.K. 2009, Activity-Based Costing and Management Solutions to Traditional Shortcomings of Cost Accounting, Cost Engineering, 51, 8, pp. 11-22, Business Source Premier, EBSCOhost, [Accessed 26 March 2017] Singer, M. and Donoso, P. 2008. Empirical validation of an activity-based optimization system, International Journal of Production Economics, 113, pp.335-345 The Economist. N.d. Activity-based costing. [online] Available at: http://www.economist.com/node/13933812 [Accessed 26 Mar. 2017]. ABC WordPress. (n.d.). Activity-Based Costing (ABC). [online] Available at: https://allearth.wordpress.com/education/cost/abc/ [Accessed 30 Mar. 2017].

Business Report Essay -- GCSE Business Marketing Coursework

Business Report SOCIAL CUSTOMS Every country has it’s own social customs and gestures. Ireland has its share of social customs that differ from the United States, but for the most part the countries are relatively similar. Friendliness and hospitality have always been the hallmark of the Irish people. People in Ireland react to strangers very politely, as you would expect in most parts of the United States. The attitude toward foreigners in Ireland is reasonably friendly, and welcoming, as opposed to being hostile. In Ireland people greet each other much like they do in the United States. In a social setting, a handshake is appropriate when greeting another man, when greeting a woman a hug is appropriate. The manners in Ireland follow the United States almost exclusively. Entering or leaving a room in Ireland is much like entering or leaving a room in the United States. When entering and greeting a person, it is considered good manners to shake a man’s hand, or offer a woman a hug, but beyond that, when exiting a room, there is no bowing or nodding. Do not go overboard, the Irish aren’t physically effusive. â€Å"If an Irish person refers to you by your last name, do the same, generally in a social situation they switch quickly to using your first name.†1 Other than this using a name for an introduction follows the usual Mr., or Mrs., when referring to an adult. In a non-formal setting, such as a social atmosphere, referring to someone by his or her first name is completely acceptable.1 In the part of Ireland researched, social customs do not dictate where or when people are expected to sit in a social or business setting; however it would be advised when in a business situation not to be seated until asked. There are no hand gestures, facial expressions, or phrases noted that would be considered rude in Ireland that would not be considered rude in the United States. This also works in the reverse direction, where, such hand gestures, facial expressions, and phrases that would be considered rude in the United States will also be taken as rude in Ireland. When speaking to a person from Ireland, you would stand just as you would when speaking to an American in the United States. A relaxed manner, and a reasonable distance are the norm. While in a restaurant in Ireland you would signal a waiter in the same manner that you would in the United Stat... ... would have to be that of, St. Patrick, Patron of Ireland. St. Patrick worked in a missionary in the 5th century. He played a crucial part of converting Ireland into the Christian faith. There are many important dates on the Irish calendar. Many of which happen to be festivals. St. Brighad’s Feast (Feb. 1), May Eve, Festival of Lughnasa (Aug), and Halloween. Being that most of Ireland’s people are of Christian faith, all of the Christian holidays such as Christmas, Easter, St. John’s Night, and the Feast of St. Martin, are celebrated. The Irish National Anthem-â€Å"The Soldier’s Song† or â€Å"Amhran na bhFiann,† - was written in 1907 by Peader Kearney, who together with Patrick Henney also composed the music. It was first published in 1912, and was formally adopted in 1926. It consists of three stanzas and a chorus, the text of which goes as follows: Soldiers are we, whose lives are pledged to Ireland; Some have come from a land beyond the wave, Sworn to be free, no more our ancient sire land Shall shelter the despot or the slave. Tonight we man the bearna baol In Erin’s cause come woe or weal ‘Mid cannon’s roar and rifles peal, We’ll chant a Soldier’s song.19

Company Q and Social Responsibility Essay

Evaluation Company Q’s attitude toward social responsibility reflects a negative reputation on them as a corporation in their current community. The geographical location in a major metropolitan area should sustain the business with a solid consumer base and maintain reliance of current investors. However, they closed two stores in high crime areas for consistently losing profits, waning investor trust and damaging employee faith. The decision to close the stores limits their ability to be socially responsible to its stakeholders and potentially contributes to the areas crime level. Customers requested health-conscience and organic products for years before it was finally stocked in limited amounts. Company Q ignored earlier requests from their customers and created a deficiency in establishing long-term relationships. The company needs to demonstrate a better approach for customer satisfaction by building long-term relationships and reflect a more socially responsible corporation to not only customers but all stakeholders. Donating to the local food bank would also demonstrate a better attitude towards social responsibility, yet Company Q’s management rejects donation requests claiming potential fraud and theft from employees. The company deteriorates employee commitment and trust in the corporation by insinuating that employees might steal if they handle donations. If Company Q maintains the existing attitude toward social responsibility they may find themselves closing every store in the future. Recommendations Action 1 Company Q can upgrade their current attitude toward social responsibility by addressing their ethical culture and ability to be a profitable company. Company Q will need to develop a financial plan, set financial goals, and identify areas of unreliable returns that will capitalize on investor  wealth. If action is taken to address poor financial returns, the company will not have make decisions to close stores because of consistently losing profits. Next Company Q needs to integrate an ethics program throughout the corporation that will lay the necessary ground of promoting an ethical culture. This ethics program should be designed by the company’s management to guide employee conduct, generate better-quality decision making and discourage potential theft from company employees. Management should then launch training courses with quarterly workshops and incentive packages which motivate employees to exercise guidelines. Employee trust is critical and laying an ethical foundation for employees to follow Company Q needs to begin at the upper management level. To be an effective program the company needs to educate upper management so that they initiate the standards and lead by example. Management of Company Q will have a stronger impact if they practice the ethical standards and set the standard to employees. The combination of executing an ethics program and improving the financial condition of Company Q is a major stride in social responsibility. As the company’s ethical culture develops and investor confidence and wealth returns, Company Q‘s overall integrity grows, thereby demonstrating a more socially responsible image. Action 2 Company Q took years to respond to multiple requests by customers for providing health-conscious and organic products. A current trend in society has increased awareness to be more health conscious. Customers are asking for these high margin products because they want them to be available for purchase. Company Q needs to listen to the desires of their customers and supply a broader selection of the higher margin items. By doing so Company Q forms stronger relationships with customers and increases their commitment to make purchases at the store. Customer relationships improve as more sales of the requested products increase and profit margins will begin to rise. Company Q needs to also set up a request station where customers can write down requests of products they would like to see available for purchase. The company can use these requests to poll which products that  the customers would most likely want to purchase. This way Company Q can zero in on satisfying their customers and eliminate products that have the least amount of demand. A second opportunity that presents itself is establishing new supplier relationships within the local community by generating partnerships between Company Q and organic producers. By the company forming new relationships with local producers the local economy is strengthened and new development encouraged in the community. The purchase of organic products from local vendors will also keep transportation expenses down and Company Q can then forward that savings to customers by offering lower prices. Company Q would benefit greatly from this action by offering a broader range of health conscience products and partnering with local suppliers. These relationships will supplement Company Q in changing their approach to being socially responsible. Action 3 A third recommendation is to revisit the decision of donating day-old products to the area’s local food banks. By denying the request all together and opting to toss out the day-old products is damaging to Company Q’s image. The company needs to exhibit accountability to society by supporting their local food bank illustrating community support by offering day-old products to their local food bank. Company Q should then monitor donations with a checks and balances system which would allow management to track the process of donations and reduce concerns of employee theft. The company will reveal positive decision making by donating instead of tossing the day-old products in the trash. The decision to be charitable through regular contributions will demonstrate to employees, investors and other stakeholders that Company Q is changing their attitude toward social responsibility. Conclusion Company Q should implement the above recommendations to become a more socially responsible corporation. Taking action of their profitability, promoting an ethical work place environment, and giving back to the community are the strategic actions necessary to attest Company Q’s changing  attitude towards social responsibility. The company will continue to suffer consequences for failing social responsibility if changes in their approach are not taken.

Santas Lap Christmas Improv Drama Game

Santas Lap is a variation on a theater game called Surprise Guests. As with that character guessing game, one person will leave the stage area and be out of earshot. The remaining cast members will then gather suggestions from the audience by asking them: Who should I be? The audience may suggest generic character types: cowboy, opera singer, cheerleader, or other suggestions. They may also suggest specific individuals: Walt Disney, Vladimir Putin, Queen Elizabeth, or characters from books or movies. Or, the audience can be encouraged to offer bizarre suggestions, such as: A man without any bonesA woman who is madly in love with pastaA child who fears candy How to Play After each cast member has received a character, all then form a single-file line. The person playing Santa enters in character, and the scene begins. Santa may be played in a very genuine sort of way (think Miracle on 34th Street), or he may be portrayed as a disgruntled mall Santa (as in A Christmas Story). After Santa interacts with the audience or perhaps with an elf employee, the first character in line sits on Santas lap. (Or they can just approach Santa if sitting is not appropriate to the character.) As Santa asks what the person wants for Christmas, he will also engage in a conversation that will deliver funny little clues about the identity of the character. As with Surprise Guests, the goal isnt so much to correctly guess the character. Instead, the performers should focus on humor and character development. Make the most of the interaction between Santa Claus and his mystery lap-sitter. After the lap-sitter has been identified, then Santa moves on to the next person in line. Note: In order to make the improv game more dynamic, Santa should feel free to move from his chair, taking the characters to see his workshop, sled, or reindeer barn. Tips To help plan a successful improv event, check out these tips: You wont need a ton of space for this question-and-answer guessing game, but you will want at least five people to play. If you have that few, you can rotate people in and out of the audience and can rotate the people being Santa in different rounds, as each round will move quickly. If you have a lot of people, you can still rotate Santa after a particular number of characters guessed, such as every 10, or after a certain length of time, say 15 or 20 minutes, depending on how Santa is doing.If children are involved in the game, take their knowledge of famous people or characters into account when choosing the subjects.When coming up with your subjects, the more creative you can be, the more lively the game will be. Having someone pretend to be a data entry clerk, for example, will not be as spirited for the actor as, say, a skydiver with a fear of heights. Get an emotional element into the character suggestion when possible. This can also help the actor to think up what he or she wan ts from Santa for Christmas, as the character will have a need of something built into his or her role from the start.

Women, Voice Pitch Authority, and Gender Bias

Do we respond differently to the sound of a voice based on its gender? Do mens voices have more authority and are womens voices more friendly? These questions skim the surface of an overlooked aspect of gender discrimination -- bias that arises from how we judge a female voice, especially pitch. Typically, gender bias against women is rooted in optics. We look at hair color, body shape, size, weight, height, physical attractiveness and make assumptions. Clothing, skirt length, and style of attire provide visual cues that fuel stereotypes and feed into gender expectations. Take away sight and we still jump to conclusions, but now the pitch of a womans voice becomes the yardstick by which we measure her worth. Picture the stereotypical dumb blonde. How does she sound? Either we imagine her voice as high and squeaky, or soft and breathy like Marilyn Monroe. Its sexy, but it doesnt convey authority or increase trust. Going Low To gain authority, women have long believed that its better to pitch their voices lower. And experts have discovered that most women are following that dictum. Over the past 50 years, womens voices have dropped significantly. Although womens voices normally register a full octave higher than mens voices, today theyre just 2/3rds of an octave higher. The most prominent example of this vocal divide can be seen in the media where an enormous distinction exists between the types of products sold by female voices and those pitched by male voices. At first glance, it might appear that women and men enjoy parity based on the number of voiceovers on TV commercials. Womens voices are commonplace in commercials that sell everyday household items such as dishwashing detergent, toilet bowl cleaners, diapers, paper towels. But commercials selling big-ticket items such as cars and trucks are largely the domain of male voices. Thats because of the sexual politics surrounding how we perceive male and female voices. Writing for the UK website the New Humanist, Sally Feldman observes: [Theres] a basic difference between the way men and women tend to speak. Whereas men often breathe from their abdomen, women are more likely to constrict their voices to an upper range which allows less variety and less control. In a recent collection of essays, Well-Tuned Women, Kristin Linklater writes: â€Å"When a high voice connects with a strong impulse based, for instance, in anger or fear, it becomes shrill, strident, screechy, piercing, nasal, penetrating, sharp, squeaky or brassy and generally unpleasant to the point of causing major distress in the hearers.† Men, on the other hand, with their deeper voices and richer tones, find it easier to convey authority and control. It’s partly physiological. Men’s voices are lower than women’s because they have a larger larynx, developed in the Adam’s apple at puberty, and longer, thicker vocal folds.... Anne Karpf [author of The Human Voice] argues that men have come to assert power through their deep voices and resonant tones to such an extent that â€Å"pitch has become a weapon in the gender wars. Men in Control Look beyond TV commercials and youll see how effectively men have wielded the power of pitch in the gender wars. Ever notice there are no female announcers on game shows? asks veteran voice actor Lora Cain. None serve as announcers on TV talk shows, and very few do network promos or movie trailers -- two of the most prestigious and highly-coveted jobs in the voiceover industry. According to Cain, statistics bear this out. Men do 80% of the voice work while women accounting for only 20%. Why does gender discrimination exist in a field where its not how you look but how you sound? Cain feels its because those positions of clout that determine whether a voice will be male or female -- namely, writers and directors -- are held primarily by men. The key is more women writers and women directors, she observed in a recent phone interview. If there were more women writers, thered be more of a tendency to say, Lets consider a woman for this. Opening Doors for Women Voiceover professional Lora Cain is one of just a handful of women competing at the upper levels of this male-dominated field, and shes acutely aware of how the deck is stacked against female announcers and women voice actors. Theres this belief that women dont sound good in certain situations or that women dont like to listen to women. Wheres the logic in that? she argues. Women talk to each other, and women make 80% of the buying decisions in this country. But when a woman wants advice on what to buy, shes not as likely to ask her male partner as she is a female friend...or even another woman standing in line at the bathroom. Thats just what women do. So, of course, we listen to other women. We seek out each others opinions. We are  our greatest resource. Im hoping that we can change that belief little by little. Cain credits changing opinions in the industry as opening doors for women. Whats popular now is the real person sound. Its created new opportunities and thats really wonderful. But women are still shut out of certain jobs where theres an expectation that you need to have a certain weight behind your voice. Some say that women dont have that, but thats not true. She cites Randy Thomas  as a woman with vocal weight. Described as the most recognized female voice in America,  Thomas is best known as the voice of the TV show  Entertainment Tonight  and the Hooked on Phonics commercials. Thomas shattered the voiceover glass ceiling in 1993 when she became the first female announcer of the Academy Awards. Since then, shes done the Oscars at least seven times as well as the Miss America Pageant and the Democratic National Convention. Shes the first announcer -- male or female -- to hit the trifecta of announcing the Big Three Awards -- the Oscars, the Tonys and the Primetime Emmys -- in a single year. Confidence Thomas has broken out of the pack of female voice talent due to that authoritative voice, as Cain describes it. You hear it and you believe her. This authority and forcefulness is ultimately the biggest hurdle facing women in the voiceover industry -- and in business as well. Listeners, like clients and co-workers, are more willing to place their trust in the voice that sounds confident and assured. The Count Is In A March 2010 AdweekMedia/Harris Poll  bears out these findings. Researchers asked participants to listen to male and female voiceovers in commercials and judge them based on various criteria. When asked who sounded more forceful, 48% chose the male voiceover while only 2% chose the female. When asked who sounded more soothing, respondents overwhelmingly chose the female voiceover -- 48% vs. only 8% for the male. Both genders were regarded as equally persuasive with 18% choosing the male voiceover vs. 19% choosing the female. Yet when it comes to major purchases, authority seems to trump soothing or persuasive. When asked which voiceover would be more likely to sell them on buying a car or a computer, respondents chose the male voice 3-4 times more often than the female; only 7% chose the female voice in either situation. In comparison, 28% of respondents felt the male voiceover was more likely to sell them a car, and 23% felt they were more likely to buy a computer based on the male voice. The problem is that we hear gender first and form assumptions about the speaker even before we have a chance to assess timbre, pitch, speed, clarity, and other vocal qualities that might establish authority or trust. Unfortunately, hearing gender isnt all that different from seeing gender when we discriminate based on sex alone and assign characteristics to physical traits often arbitrarily, stereotypically, and unfairly. Crossing Barriers Like Thomas, Cain has come up against the structural bias inherent in an industry where voices are judged by how well they sell. Shes been taking a crack at another glass ceiling -- announcing TV game shows -- as the only woman among half a dozen candidates vying to announce the popular syndicated show  Wheel of Fortune.  When the shows longtime male announcer passed away in November 2010, Caine pushed for the producer to consider a woman. Although there are no female announcers on any games shows currently in production, Cain is optimistic, noting, We go through these cycles -- in the 80s and 90s women could be heard as announcers on game shows although they were mostly cable channels. When she pointed out to  Wheel of Fortune  executive producer Harry Friedman that there were no other women announcers on TV game shows today, he was willing to give her a shot. Although the person behind the voice usually remains invisible, Cains putting her thoughts forward -- along with her voice -- to make audiences aware that women are capable of doing the same quality work as men, just as they do in every other career field. Im calling attention to this, Cain explains, because we need to recognize when women cross these barriers. At the same time, however, it would be nice to have viewers listen to someone like Randy Thomas and think, Oh, she sounds great instead of focusing solely on the fact that, Oh, thats a woman. Sources Camber, Rebecca.  Why women who want to get ahead get a husky voice.  DailyMail.co.uk.Dolliver, Mark. How People React to Male vs. Female Voiceovers.  Adweek.com. 8 March 2010.Feldman, Sally.  Speak up.  NewHumanist.org.uk.Hendrickson, Paula. Choice Voice. EMMY Magazine at RandyThomasVO.com.

The Legacy Of Franklin Delano Roosevelt - 872 Words

â€Å"Three Presidents dominate American history: George Washington, who founded the country; Abraham Lincoln, who preserved it; Franklin Delano Roosevelt, who rescued it from economic collapse and led it to victory in the greatest war of all time.†(Smith XI). Franklin Delano Roosevelt was the only President to serve four terms and had two great, important crisis in his presidency. He truly was a great leader, because he gave the people a sense of security during an era of distress. Although winning victory in the greatest war the world has ever known dominates Franklin Delano Roosevelt’s legacy, his saving the American economy from collapse and his early life are enormous aspects of his life. Hyde Park, New York was where Franklin Delano Roosevelt’s life started. Franklin’s birthday was January 30, 1882. He weighed ten pounds at birth, and his parents were Sarah and James Roosevelt. Sarah was twenty-six years younger than James (Freidel 6). There was a two year disagreement over what his name would be. James’s regard for Roosevelt tradition did not stand a chance against Sarah’s determination. They were going to name Franklin Warren Delano Roosevelt after Sarah’s father; however, the recent death of Warren Delano Roosevelt, IV, made it untimely. They named him after Sarah’s favorite uncle. Franklin was a happy baby making lots of noise and he was always on a very strict schedule (Smith 16-20, Alter 16): Sarah was determined to raise Franklin as a Delano-whichShow MoreRelatedThe Legacy Of The Franklin Delano Roosevelt1025 Words   |  5 PagesIn Hyde Park, on January 30, 1882, Sara Delano Roosevelt gave birth to her first-born son, Franklin Delano Roosevelt. Sara labored for over a day and nearly died during his birth. To save her, she was given chloroform, with great risk to her baby. When FDR was born, he was not breathing and was blue and thought to be dead. 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Francis Bacons New Atlantis Essay Example For Students

Francis Bacons New Atlantis Essay Francis Bacons New AtlantisFrancis Bacon was the founder of the modern scientific method. The focus on thenew scientific method is on orderly experimentation. For Bacon, experimentsthat produce results are important. Bacon pointed out the need for clear andaccurate thinking, showing that any mastery of the world in which man lives wasdependent upon careful understanding. This understanding is based solely on thefacts of this world and not as the ancients held it in ancient philosophy. Thisnew modern science provides the foundation for modern political science. Baconspolitical science completely separated religion and philosophy. For Bacon,nothing exists in the universe except individual bodies. Although he did notoffer a complete theory of the nature of the universe, he pointed the way thatscience, as a new civil religion, might take in developing such a theory. Bacon divided theology into the natural and the revealed. Natural theology isthe knowledge of God which we can get from the study of nature and thecreatures of God. Convincing proof is given of the existence of God but nothingmore. Anything else must come from revealed theology. Science and philosophyhave felt the need to justify themselves to laymen. The belief that nature issomething to be vexed and tortured to the compliance of man will not satisfyman nor laymen. Natural science finds its proper method when the scientistputs Nature to the question, tortures her by experiment and wrings from heranswers to his questions. The House of Solomon is directly related to thesethoughts. It is dedicated to the study of Works and the Creatures of God(Bacon, 436). Wonder at religious questions was natural, but, permitted freereign, would destroy science by absorbing the minds and concerns of men. Thesingular advantage of Christianity is its irrationality. The divine soul was amatter for religi on to handle. The irrational soul was open to study andunderstanding by man using the methods of science. The society of the NEW ATLANTIS is a scientific society. It is dominated byscientists and guided by science. Science conquers chance and determines changethus creating a regime permanently pleasant. Bensalem, meaning perfect son inHebrew, has shunned the misfortunes of time, vice and decay. Bensalem seems tocombine the blessedness of Jerusalem and the pleasures and conveniences ofBabylon. In Bacons NEW ATLANTIS, the need for man to be driven does not exist. Scarcity is eliminated thereby eliminating the need for money. But thus, yousee, we maintain a trade, not for gold, silver or jewels nor for any othercommodity of matter, but only for Gods first creature which was light (Bacon,437). This shows a devotion to truth rather than victory and it emphasizes theChristian piety to which the scientist is disposed by virtue of his science. Asman observes and brings the fruits of his observations together, he discoverlikeness and differences among events and objects in the universe. In this wayhe will establish laws among happenings upon which he can base all subsequentaction. Bacon realized that sometimes religious ideas and the discoveries ofnature and careful observations were contradictory but he argued that societymust believe both. The NEW ATLANTIS begins with the description of a ship lost at sea. The crewlift up their hearts and voices to God above, who showeth his wonders in thedeep, beseeching him of his mercy (Bacon, 419). Upon spotting land anddiscerning natives the sailors praise God. When a boarding party comes to theirship to deliver messages, none of the natives speak. Rather, the messages aredelivered written on scrolls of parchment. The parchment is signed with astamp of cherubins wings and by them a cross (Bacon, 420). To the sailors,the cross was a great rejoicing, and as it were a certain presage of good(Bacon, 420). After the natives leave and return to the ship, they stop and askAre ye Christians? (Bacon, 421). When the sailors confirm that they are, theyare taken to the island of Bensalem. On Bensalem, the sailors are confined totheir resting place and are attended to according to their needs. The sailorsreply, God surely is manifested in this land (Bacon, 424). Upon talking tothe governor the next day, he exclaims Ye knit my heart to you by asking thisquestion, the hope that they might meet heaven, in the first place, for itshoweth that you first seek the kingdom of heaven (Bacon, 427). This is nottrue. The sailors have already sought food, shelter and care of the sick. Inother words, they had sought self preservation. As Bacon put it, they hadalready prepared for death (Bacon, 419). .u003783e7a02aa909df982145f6564333 , .u003783e7a02aa909df982145f6564333 .postImageUrl , .u003783e7a02aa909df982145f6564333 .centered-text-area { min-height: 80px; position: relative; } .u003783e7a02aa909df982145f6564333 , .u003783e7a02aa909df982145f6564333:hover , .u003783e7a02aa909df982145f6564333:visited , .u003783e7a02aa909df982145f6564333:active { border:0!important; } .u003783e7a02aa909df982145f6564333 .clearfix:after { content: ""; display: table; clear: both; } .u003783e7a02aa909df982145f6564333 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u003783e7a02aa909df982145f6564333:active , .u003783e7a02aa909df982145f6564333:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u003783e7a02aa909df982145f6564333 .centered-text-area { width: 100%; position: relative ; } .u003783e7a02aa909df982145f6564333 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u003783e7a02aa909df982145f6564333 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u003783e7a02aa909df982145f6564333 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u003783e7a02aa909df982145f6564333:hover .ctaButton { background-color: #34495E!important; } .u003783e7a02aa909df982145f6564333 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u003783e7a02aa909df982145f6564333 .u003783e7a02aa909df982145f6564333-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u003783e7a02aa909df982145f6564333:after { content: ""; display: block; clear: both; } READ: Abortion2 EssayAfter the Feast of the Family, the father of Salomons House has a conferencewith the travelers. The father says, I will give the greatest jewel that Ihave. For I will impart to thee a relation of the true state of SalomonsHouse (Bacon, 447). The greatest jewel is not one of monetary value but ofknowledge. The father continues, The End of our Foundation is the Knowledge ofCauses and secret motion of things, and the enlarging of the bounds of HumanEmpire, to the affecting of all things possible (bacon, 447). This is theturning point from religion to science and science becoming the new civilreligion. From this comes the ability of human rule over Nature. It wa s statedbefore that they were interested in Gods first creature which was light(Bacon, 437). This contradicts an earlier statement that It is dedicated tothe study of Works and Creatures of God (Bacon, 436). The former obviously anindication to science as the latter is to religion. Bacon stresses theimportance of light as the precursor of fruit to suggest that they arefollowing the divine instrument. There are two images used by Bacon to refer toknowledge, torture and light. The torture refers to the violent twisting ofnatures secrets. Nature must be conquered but is not adverse to the conquest. The forces of Nature are against us, but in a rather passive manner. Light, onthe other hand, is the meaning for natural philosophy. From Salomons housethere go forth merchants of light and lamps. Light is identified with truth. Supposing that light is symbolic of natural philosophy, then it dismisses thecase of light being divine philosophy. The light in Bacon is primarily thelight of Nature. The obvious contrast here is one between gold and silver andlight (Bacon, 437). Light, here is noble where gold and silver are base. Thenoble light is for the beneficence of all man. Bcaon took the modern spiritand weaved them together so as to suggest a method by which man could masterthe universe. He did this to the end that he might exhibit therein a model ordescription of a college instituted for the interpreting of nature and theproducing of great works for the benefit of man. The island community of Bensalem also has two long and fair galleries (Bacon,456). In one gallery the native place all manner of patterns and samples ofrare and excellent inventions. In the other gallery are placed statues ofinventors. It is interesting to note here that while the island and its nativesact in so civil a fashion (Bacon, 423) in professing to be Christian andreligious that they place science so high on their list. Science is placed sohigh that instead of having statues of God and his works, they erect statues ofinventors of the western world thereby showing their commonness and baseness tohuman preservation. They do, however, have certain hymns and services, which(we) say daily, of laud and praise to God for his marvelous works (Bacon, 457). But, even this is done for the illumination of (their) labors and the turningof them into good and holy uses (Bacon, 457). The statues are erected to thememory of what the natives consider most important for in Bacon, the scientistsare a consecrated priesthood. In Bacons NEW ATLANTIS, religion plays an important role. However, it is arole of cover-up. It covers up the true idea that Bacon is trying to get across science as the new civil religion. Although he relegated religion into arealm of its own outside of and different from philosophy, he held that therewere religious laws that man must obey whether or not they appeared reasonable. .uf4ad120b8e6451df5aa61b92322287ff , .uf4ad120b8e6451df5aa61b92322287ff .postImageUrl , .uf4ad120b8e6451df5aa61b92322287ff .centered-text-area { min-height: 80px; position: relative; } .uf4ad120b8e6451df5aa61b92322287ff , .uf4ad120b8e6451df5aa61b92322287ff:hover , .uf4ad120b8e6451df5aa61b92322287ff:visited , .uf4ad120b8e6451df5aa61b92322287ff:active { border:0!important; } .uf4ad120b8e6451df5aa61b92322287ff .clearfix:after { content: ""; display: table; clear: both; } .uf4ad120b8e6451df5aa61b92322287ff { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf4ad120b8e6451df5aa61b92322287ff:active , .uf4ad120b8e6451df5aa61b92322287ff:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf4ad120b8e6451df5aa61b92322287ff .centered-text-area { width: 100%; position: relative ; } .uf4ad120b8e6451df5aa61b92322287ff .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf4ad120b8e6451df5aa61b92322287ff .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf4ad120b8e6451df5aa61b92322287ff .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf4ad120b8e6451df5aa61b92322287ff:hover .ctaButton { background-color: #34495E!important; } .uf4ad120b8e6451df5aa61b92322287ff .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf4ad120b8e6451df5aa61b92322287ff .uf4ad120b8e6451df5aa61b92322287ff-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf4ad120b8e6451df5aa61b92322287ff:after { content: ""; display: block; clear: both; } READ: Entrepreneur Observation Report EssayBy freeing theology and philosophy, Bacon was able to shape philosophy so thatit might undertake an unbiased study of the universe. This left man subject tothe will of God and thereby shorn of his freedom. It is obvious that thiscreation could not long satisfy the thinking mind as it was far toocontradictory. The laymen have a genuine thirst for knowledge yet they cannotknow what is uncovered either by religion or by science.