Most Important Symbols in The Great Gatsby, Analyzed

Most Important Symbols in The Great Gatsby, Analyzed SAT / ACT Prep Online Guides and Tips Have you ever come across an object or an image in a book that was really over-described? That the author seemed way too over-invested in? Most of the time, that feeling is a hint that what you've encountered is a symbol! The Great Gatsby features many objects and images that pop up exactly like this. But how do you interpret Great Gatsby symbols once you've found them? And how can you find symbols that don't have as much signposting around them? In this article, I'll take you through an explanation of what symbols are, how to locate them, and how to write about them. I'll also point you to in-depth articles about each of the most important symbols in The Great Gatsby. Roadmap to This Article What are symbols and why do authors use them? How do you find symbols in a work of fiction? Tips and advice for writing essays about symbols Links to our detailed, in-depth discussions about the key symbols in The Great Gatsby Quick Note on Our Citations Our citation format in this guide is (chapter.paragraph). We're using this system since there are many editions of Gatsby, so using page numbers would only work for students with our copy of the book. To find a quotation we cite via chapter and paragraph in your book, you can either eyeball it (Paragraph 1-50: beginning of chapter; 50-100: middle of chapter; 100-on: end of chapter), or use the search function if you're using an online or eReader version of the text. What Is a Symbol? Think about your own life. You probably save mementos from travel, or meaningful events, because they represent the experience or your connection a person rather than simply because they are airplane tickets or dried flowers. Just like these mementos are symbols of your feelings, memories, or hopes, so a symbol in a work of literature is something concrete that stands for an abstract idea. In other words, it's when an object, a character, or a place doesn't just represent that type of object, but also evokes a feeling or a concept. This means that symbols have several layers of meaning, most of which are often hidden at first. What you are doing when you interpret a symbol is going above and beyond the object's literal definition to see a deeper, less obvious meaning. Remember, symbols do not always have the same meaning or interpretation, so a particular symbol's significance varies depending on context between different works, or even within the same work. Symbols vs. Motifs A symbol isn't the same thing as a motif. A symbol occurs once or a few times, but a motif runs through the whole work. A symbol tends to be something concrete that represents or stands for an abstract idea or concept, but a motif's meaning typically comes from the different ways and situations in which it recurs. For example, in The Great Gatsby, one important symbol is the green light on Daisy's dock, which is a concrete object that also represents the abstract concepts of yearning and the American Dream. Those same themes are also connected to one of the novel's many motifs- Gatsby's verbal tic of calling everyone "old sport." This phrase isn't a symbol, but its oddness point to the not-quite-successful way Gatsby is trying to act like the social elite. That being said, you could always make the case that a particularly resonant instance of a motif is in itself a symbol of some idea! In literary analysis, to the maker of the best argument go the spoils. Symbols vs. Themes A symbol isn't the same thing as a theme. Symbols are objects that carry a literal and one or several figurative meanings, while themes are central ideas that can usually be summed up in a word or a phrase. Symbols help explain themes, demonstrate varying versions of a theme, or build emotional richness into the way a theme works in the book you're reading. For example, one theme in The Great Gatsby is "morality and ethics." But we can't know what the novel wants us to think about morality or ethics until we notice that the only symbolic representation of a higher moral power in the book is the inanimate billboard of Doctor T.J. Eckleburg. This symbol represents a lack of moral oversight in the world of the novel. This crown: a symbol of monarchy? Of imperial oppression? Of unbearable ostentatiousness? Depends on the context. Why Do Authors Use Symbols? At its core, a symbol is a literary device that enhances fiction by building richness and adding color, depth, and realism. Rather than having the author have to explain everything in a heavy-handed way, symbols allow readers to discover connections between characters, bits of plot, and different settings on their own. Authors also use symbolism to tie certain things that may initially seem unimportant to overarching themes, or to connect disparate objects or places to unify a work- all without having to be didactic or moralizing. For example, in The Great Gatsby, the symbol of the valley of ashes connects West and East Egg to the industrial poverty that the rich Long Islanders would rather simply ignore. Finally, symbols create a more active and engaging reading experience for you! Hunting for symbols and interpreting their meaning makes you think, and it also makes you have a much more visceral, emotional reaction to the abstract ideas central to the book. In the case of The Great Gatsby, watching Gatsby reach in vain for the green light makes us feel his yearning much more than if the author had simply written, "Gatsby wanted to reunite with Daisy." How Do You Find Symbols? Mostly likely, your assignment will pick out specific symbols for you to analyze. However, often teachers ask you to find and explore a symbol of your own choosing. So how do you know what's just a thing and what is imbued with a deeper meaning? Symbols Are Everywhere First, you have to realize that almost anything can be a symbol. Place. Often a setting isn't simply a location where events happen. Sometimes it's also a shorthand, evocative way of representing a particular set of people or their ideas. For example, in The Great Gatsby, Myrtle's Manhattan apartment isn't simply a place for her to host parties, but it also stands for her ambition and aspiration to leave her working-class life behind. More globally, it stands for the vulgar approximation of the upper class that the East Egg crowd scorns and mocks. Object. This is probably the most common type of symbol- a thing that carries meaning over and above its inherent thing-ness. In this novel, almost every object described at any length can be seen a symbol. Think, for instance, of the ridiculously expensive pearl necklace Tom gives Daisy before their wedding. He means it to be symbolic of his love for her, but it is also clearly a symbol of the way he uses his wealth to control other people (something he will later do with Myrtle). More globally, it symbolizes the rich using their money to get their way. Action. Sometimes, a character's actions, gestures, ways of speaking, or behaviors are themselves symbolic, representing an idea about that character alone, or about a group of similar people. One of Gatsby's most telling gestures is the outstretched arm pose he does several times in the book (like at the end of Chapter 1 or in the beginning of Chapter 8). One of Gatsby's most defining characteristics is his striving drive to attain Daisy's love and a position in the upper class- basically, a life that's just out of reach. His habitual gesture of reaching for the ungraspable symbolizes this trait. Person. Infrequently, a character can also function as a symbol of a greater idea. This is literary device is hard to pull off, because making a person into a symbol tends to take away at least some of their individuality and personhood. This is exactly what happens in The Great Gatsby, where Daisy is at once herself (lover to Gatsby, cousin to Nick, wife to Tom, mother to Pammy), and also a symbol of the American Dream and its flaws. Is adjusting a cufflink: a symbol of impeccable taste? Prissy fussiness? Anxiety? Depends on who is doing it and why. Universally Meaningful Symbols Some symbols are culturally universal. That means that in almost every place, these objects will have layers of meaning built into them. So feel free to interpret these universally meaningful symbols in any work you come across! Here are some examples: Colors. Most civilizations imbue colors with meaning, although that meaning is by no means always the same either from one culture to another, or even within the same culture. For instance, think about the way we perceive the color red. It can sometimes represent a warning (red means stop), but at other times, it's a symbol of love and passion (red roses mean romance). In our case, The Great Gatsby places lots of significance on the color green, for example, which is associated both with hope and with sickness and death. Celestial Bodies. The moon, the sun, stars- these are all potential symbols. They don't play as prominent a role in The Great Gatsby as they do in some other books, but you can still find a lot of significance in the way the moon tends to illuminate the truth. It's particularly evident in Chapters 8 and 9, when the moon makes Gatsby look like a criminal to Nick after Myrtle's murder, and when Nick imagines East Egg as a creepy El Greco painting or as the lush shore Dutch sailors would have seen. Plants, Nature, Weather Events, or Bodies of Water. If it's naturally-occurring, and if it intersects with the characters in any way, chances are it can be read as a symbol of something. Weather, in particular, plays a key function in this novel, especially when in extreme situations, like when Gatsby and Daisy's reunion is almost ruined by a downpour, or when the tense confrontation in the Plaza Hotel is made even more excruciating by the unrelenting heat. In each case, the weather can be interpreted as a symbol for the characters' emotions. Body Parts. It's not surprising that humans find other humans' bodies to be of particular significance. Whenever a book pays a lot of attention to hands, eyes, lips, or any other part of the body, there are bound to be layers of meaning behind it. In this novel, bodies are very important symbols of how characters are perceived. Whether it's Myrtle's gruesomely graphic corpse which speaks to the many ways her body is mistreated, or Daisy's siren-like voice, which points to the way Gatsby sees her more as a mythically desirable prize than as a real live person, body parts are meaningful. Discrete and Original Symbols Many symbols aren't ones that have universal associations, but are instead more idiosyncratic and book-specific. Here are some tips for how to locate these less obvious Great Gatsby symbols. Lingering Description. Pay close attention to places or objects that are described at length, especially if the novel comes back to them multiple times, or if their description has a key element that slips its boundaries and starts being applied to other things. For example, in The Great Gatsby, the valley of ashes is a strange, dusty, gray place that is never referred to by its real place name (Queens), or some made-up town name (like West Egg and East Egg), but is instead given this Biblically-inflected nickname. Not only that, but the dust and ash that cover everything in this place are also said to coat the people that live there- so much so that even when George leaves his garage, he is still described as "ashen" (8.110). Incongruity. Anything that is either completely out of place in its surroundings, or is creepy, confusing, mysterious, or discomfiting in some way is probably a symbol. For example, the billboard with the eyes of Doctor T.J. Eckleburg clearly unnerves everyone who looks at it. And it's totally out of place: it's the only colorful object in the gray valley of ashes, and it's advertising something that is no longer being sold. Character Obsession. Anything that one of the main characters is fixated on is probably a symbol. In our case, Gatsby's unyielding focus on the green light at the end of Daisy's dock clearly marks this as no ordinary shore marker for night sailing. Why is that chair not like the others? What does symbolize by standing out? Tips and Advice for Writing About Symbols Most of your assignments will ask you to analyze a symbol and explore its significance in the novel. So how do you do this well? There are two different types of essay you can build. How to Write an Essay Built Around Close-Readings This kind of essay is a great way to show your engagement with the text. Because you'll stay so close to what is on the page, you'll be protected from making your essay too broad, generalized, and unsupported by evidence. How do you write this kind of essay? When you're planning your essay, look for each instance of the symbol you'll be discussing. One good way to do this is to use an online, searchable version of the text here (like this one or this one), and search for keywords associated with your symbol. Remember to first read the book all the way through to know what you're looking for, and to try several versions of your keyword when searching. When you're writing your essay: First, build out from the instances of the symbol you found. Discuss the symbol's meaning in each context, paying close attention to the author's word choice, sentence structure, and any literary devices like similes or metaphors. How does the symbol stay the same with each appearance? How does it change between appearances? What does this change or lack or change demonstrate? Second, link the symbol to its larger meaning within the novel through these choices the author made about the way the symbol is described. What theme or themes is this symbol is connected to? What does it represent for the characters associated with it? How can you tell? How to Write an Essay Built Around an Argument This type of essay is great if you're making a statement about why a symbol is the way that it is, or why it's being used to represent what it represents. You can use it to show your understanding of the book as a whole. How do you write this kind of essay? First, follow the same planning steps as the close-reading essay above. Then: Make an argument. It's not enough to just describe the symbol and explain its possible meanings. Instead, you have to make sure that you're making some kind of point about why/how the symbol works. How do you know if you're making an argument and not just saying the obvious? If you can imagine someone arguing the opposite of what you're saying, then you've got an argument on your hands. Work from the text out. You'll still need to do a certain amount of close reading to nail this essay, so start small by analyzing chunks of the text where the symbol pops up, and then broadening your points out to the rest of the book. This way, your argument will be strengthened by textual evidence rather than seeming to come out of nowhere Don't overthink it. For example, it's fine to argue that the green light on Daisy's dock stands for delusional optimism- but it definitely doesn't stand for environmental degradation. Watch out for stretching your symbol analysis too far from what the text is telling you. Do these paintbrushes symbolize creativity? Sure. A wealth of resources? Maybe. Industrialist waste? Probably not. Analyzing The Great Gatsby Symbols This novel is very rich, symbol-wise. For in-depth discussion of the most important object symbols, check out our articles on: The green light on Daisy's dock The valley of ashes The eyes of Doctor T.J. Eckleburg Some characters (primarily the women) are often treated as symbols as well. For more on how that works, read our guides to: Daisy Buchanan Myrtle Wilson The Bottom Line A symbol in a work of literature is something concrete that stands for an abstract idea. A symbol isn't the same thing as a motif, since a motif's meaning typically comes from the different ways and situations in which it recurs. A symbol isn't the same thing as a theme, which is a central idea that can usually be summed up in a word or a phrase. Authors use symbols to help explain themes, demonstrate varying versions of a theme, or build emotional richness into the way a theme works in the book you're reading. Almost anything can be a symbol: a place, an object, an action, or even a person. Some symbols are culturally universal, like colors, celestial bodies, plants and nature, or parts of the body. Many symbols are book-specific symbols. You can find them by paying attention to any objects that are described at length, are out of place in its surroundings, are creepy, confusing, mysterious, or discomfiting in some way, or are obsessed over by one or more characters. Most of your assignments will ask you to analyze a symbol and explore its significance in the novel. You can either write an essay built around close-readings, analyzing how the different ways a symbol is described in the novel connects it to a specific theme. Or you can write an essay built around an argument, where you prove a particular interpretation of a symbol in the book. What's Next? Learn how to write about the themes in The Great Gatsby that symbols are usually linked to. Explore the differences between symbols and motifs further in our overview of The Great Gatsby's motifs. Brush up on the context of these symbols with our summary of The Great Gatsby. Get help on other assignments by reading our guides on analyzing or comparing and contrasting characters and learning how to identify personification, imagery, tone words, and rhetorical devices. Need help building your vocabulary to analyze other works of literature? We teach you all the literary devices you must know, the literary elements that appear in every story and first/second/third person POV here. If you're analyzing poetry (or Shakespeare), you'll also want to check out our articles on iambic pentameter and assonance. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

There are no children here Essay Example | Topics and Well Written Essays - 1000 words

There are no children here - Essay Example Of the two boys, Lafayette assumes the responsibility of his family’s protection and care of his mother. The project is under the control of gangs that are a source of constant threat to the family. The gangs are drug sellers and from time to time, keep involving the residents of the project in their heinous crime. The gangs also possess weapons and have made a lot of children in the neighborhood sell the drugs. Because of the gangs, children living in the project are insecure. Even if they manage to escape the hold of gangs, their future otherwise is also quite vague. The story is an excellent picture of the hidden truths of the lower class families in America. The reader is told how children in America as young and immature as thirteen years of age get involved in the business of drug dealing and violence. The story offers several points to inculcate robust understanding of the life of urban youth in America in the reader’s mind. The story covers many aspects of the s ocial attitude and activities of juveniles and explains the underlying reasons of their involvement in the domestic violence. The author has nicely conveyed the way urban youth in America is deprived of the innocence of childhood before the right age. The sort of life that prevails in the project makes the children rough and violent as the time passes. With the passage of time, their personal security becomes more important for them than to see whether the acts they involve themselves in are ethically justified or not. The story also tells that these deprived children can not be underestimated despite all of their sorrows and failures. This is evident from the fact that Pharaoh shows considerable growth and excellence in his studies, when he is provided with a chance. The author has also pointed towards a harsh reality pertaining to the injustice in America. People in authority that are allotted funds for the improvement of the conditions of the housing project use the funds for per sonal gains, and do not do their job. Much of the mess in the project can be attributed to the insincerity and carelessness of the personnel representative of the Chicago Housing Authority. Children of the project suffer because of lack of parental care and nonexistence of role models in their life. To conclude, the story sufficiently explains the effects of greed of the people in authority over the society. Alex Kotlowitz has revealed a unique side of American culture that is conventionally portrayed as very advanced culture with a well cultivated system of justice. This is true that children do require parental care at least for the period when they have not reached adulthood. Lack of parental care exposes a child to innumerable social threats. Also, children who are not able to enjoy their childhood completely mature before the right age. Hence, they become susceptible to falling prey to various odds of the society. In order to grow children into responsible citizens as adults, i t is imperative that they are offered adequate nurturing and grooming when they are in their learning and growing stage. Without the care and supervision of the adults, and with all the insecurity in the neighborhood of gangsters, future of innocent children can not be deemed secure, and they may end up becoming criminals. The author has made use of reliable sources to make his argument that adds to the validity of information, and

Module Manging orgnisational change & Design Essay

Module Manging orgnisational change & Design - Essay Example It is therefore worth noting that organizations are formations of people, who interact for a common purpose and exhibit good structure with a purposeful coordination of various departments and groups of people within the organization. Organizations as shown have a common goal or purpose as a basic building block and as such, they are often formed to exploit resources for a common good. Organizations may vary in what they do but the commonality of interest in exploitation and mobilization of resources distinct organizations from other types of social set-ups. They are therefore often profit oriented and are formed to pull together resources and exploit them collaboratively for common good. Organizations are formed of people with common motives or ideas. Members in an organization exhibit some traits in shared values, symbols, behaviors and beliefs, which together define the organization culture. Organization culture is a key determinant to any organization’s success in that it guides and influences actions as well as decision making at the organization though unconsciously (Haworth, nd). Organizational culture is a very strong force that is characteristic in an organization though not in a visible form. ... They therefore have distinct links with the external environment, which implies that organizations interact with other forms of systems within the social environment, groups of people, individual persons, communities as well as other organizations. Organizations are not similar but they exhibit a range of variations. The variations notable on organizations are evident in manner of operations, formation, organizations as well as the basic goal for their formation. On a broader view, organizations are distinct on matters of either being public or private. The public organizatiosn are designed and ran by a specific government department under which specific legal provisions apply and influence policy making towards the organization. On the other hand, private organizations are unique in that they are not directly under influence of the government but they are distinct. They are classified into either profit or nonprofit organizations where the activities involved are similar but the mot ives guiding the operations differ. The for-profit organizations exploit resources for profit motive while the non-profit organizations are guided by other motives and not making profit. Seminar Question two: The formation and management of organizations is dependent on particular contexts within which they operate. The organizational context in this regard implies that there are influential circumstances surrounding the working of the group of persons. Context refers to the environment of operations, influencing items in the scope of current operations and an overall setting within which the organization is established and within which the operations take place. Understanding the context within which an organization operates has absolute advantages in that it

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.