CE Student Recounts the Different Faces of His Life Essay

Life as a student, a working student to be exact, is but a small part of my world since there are more things that give color into my life. My relationships with my family, friends, and well girlfriend to be are the other spices of my life. I enjoy doing my hobbies, too. Cheers for I will be a civil engineering graduate on fall of 2009 in the University of Austin. After graduation, I will try to get an internship in the city to add credentials in my resume. I plan to go to graduate school next. Like I said, I am a working student. I work as a handyman in Four Leaf Tower. Also during weekends, I work as a security in one of city towers. When I finish college, I will be the best civil engineer in the whole wide world. My family is valuable to me. Though I don’t see them often, last time was 3 years ago, I love them so much. They will come to visit me. We plan to go to LA to visit my grandmother. You might want to know, I have an older brother and sister. My brother is a professional civil engineer while my sister is a fourth grade teacher. Hanging out with friends is one thing I definitely enjoy. Recently, my friends and I went to Corpus Christi. We stayed there for 5 days. There we had a lot of fun time together engaging in different activities like swimming, fishing, and eating barbecues! I’m a bit timid when it comes to girls. So I rarely go out to date someone.   It’s nerve-wracking for me to approach women. But very recently, I had a date and I think we will be meeting again. We really had a nice conversation. I love to cook, go out fishing, and read books. I had a Turkish dish called Donar the last time I cooked for a friend. Galveston is a great place to fish. This is where my friends and I hang out to fish. During free time, cool books are my amigos.

ABy Major Characters In The Scarlet Letter - 1202 Words

The Interpretation of the ‘A’ by Major Characters in The Scarlet Letter People have different cultures and experiences throughout their lives; therefore, they all have different perspectives of the same object. Various authors use different perspectives of people to make objects mean different based on how people approach it. Not only the readers see the object in different ways, but also the characters in the story. The Scarlet Letter uses various symbolism such as ‘A , rosebush, the forest and more which might mean different to each person. Nathaniel Hawthorne, the author of The Scarlet Letter, uses the symbolism of ‘A to indicate different meanings throughout the story. However, some readers get confused what exactly ‘A means†¦show more content†¦The quote foreshadows that she will be able to serve herself and Pearl after prison with her needlework. Even though he gives positive diction such as able and elaborate to describe the scarlet letter, Hawthorne still reminds the reader that ‘A means adultery and that is Hester s major appearance. In the Governor s house, Hawthorne depicts reflection of Hester and the scarlet letter in the large and curved mirror as exaggerated and gigantic proportions, and adds more information that the scarlet letter is most prominent feature of her appearance, bringing all the readers back to reality that it does not mean that she is not a sinner because now ‘A stood for Able to Hester (Hawthorne 57). Throughout the story, Hawthorne uses ‘A to characterize Hester explaining how other people treat Hester and how she interpret the ‘A as. Hawthorne expresses Pearl, the daughter of Hester, as the scarlet letter and the scarlet letter as Pearl. Pearl has an obsession to the scarlet letter. Pearl refuses to go to Hester in the forest when Hester was not wearing ‘A . Pearl thinks only when Hester is wearing ‘A , Hester is her mother and should Hester repudiate the letter, she will repudiate Pearl (Baym). The action of Pearl refusing to go to Hester when Hester is not wearing the scarlet letter clearly shows Pearl has a deep connection with the letter. Pearl was the result of Hester s

Utopian and Dystopian Fiction - 2498 Words

What is Utopia? According to The Random House Dictionary, utopia is a place or state of political or social perfection based upon the novel of Utopia by Thomas More. Philosophers, writers of all sorts of novels and movies are constantly trying to imagine and conceive plans for an idyllic state of today. The irony of utopia is that it means ‘no place, good place’ implying that utopia is an idealistic place that can never happen in reality. Then, what is dystopia? Thefreedictionary.com’s definition for dystopia is an imaginary place or state in which the condition of life is extremely bad. But when all the writers think about their utopian places, just as many dystopian elements will come about as a â€Å"perfect† society just cannot happen.†¦show more content†¦This is setting up the atmosphere of where Winston is living in and how everything is caught up within the world. 1984 was a popular novel at the time as it was able to create a futuristic an d fictional world to reflect on compared to one that existed in the time. It was to cause people to question their own society and to show connections between the two which enables to warn people about what could happen to their society if they continued like this. It was trying to pull out all the faults of a society with a Big Brother in control and that if it continued to be so uniform, many more dystopian elements will fall apart. Just like the other two texts, The Island also has uniformity and conformity present throughout the film. It is a film directed by Michael Bay which presents and interesting questions on cloning, human life and what it means to be human. It is an action packed film with a deeper meaning that is to ultimately cause the public to question the morals and ethics of cloning. Lincoln Six Echo is the main character who questions all this conformity and why it has to be like it is. After having a vivid nightmare, Lincoln goes to do his accustomed morning routi ne until he complains about always having to wear the same coloured uniform every day, â€Å"if you get another chance, I’d like another colour†. This is point where the movie screen gets divided intoShow MoreRelatedAnalysis Of Aldous Huxley s Brave New World 1250 Words   |  5 PagesVictoria.† Thus, going against classical utopian literature , the book fits more into dystopian fiction in which society is often very flawed as a result of the decisions of the government. This literary trend aims at critiquing an existing social and political world order. â€Å"While utopian literature portrays ideal worlds, dystopian literature depicts the flaws and failures of imaginative societies. Often these societies are related to utopias, and the dystopian writers have chosen to reveal shortcomingsRead MoreA Utopia By George Orwell1477 Words   |  6 PagesMy real life utopia, Drop City, refused to have a leader. A utopia will stay a utopia until the people do not hav e the freedoms that they believe that they have, at which point the utopia becomes a dystopia. In many dystopian fictions, if not all dystopian fictions, there is a strong central government. This has to do with the time periods in which the stories are written. 1984, written by George Orwell during a time in which the Holocaust was occurring and Hitler was a powerful and authoritativeRead MoreUtopia And Dystopia By Thomas More1472 Words   |  6 PagesThey are constituents of speculative fiction which allows historians to evade some contentious facts of the past in order to create a new world. Notably, these terminologies have stood the test of time and they have proved to be paramount tools for affecting change in the society. Utopia is a Greek word which refers to no place. Since inception by Thomas More, utopia has been shaped to mean a true paradise or a place that a person can only dream of. Utopian society is one whose description is fullRead MoreRebellion And Its Effect On Society1297 Words   |  6 Pageswhich can be in the illusion that is for excellent u topian world. A lot of dystopian story has a world that is an oppressive societal control and the illusion for the illusion for the Utopia world these must be shown by one or three other religiousdifferent controls.These include corporate control and philosophical/religious control. Why dystopian Novels appeal to young Adults and teenagers as for a lot of opinion, the authors of dystopian novels want Chaotic or strictly controlled societiesRead MoreEssay The Myopia of Dystopia3805 Words   |  16 Pageson the other side (Eng. Proverb). Countless writers have crafted utopian worlds for the reader to consider and explore and many of those novelists dont deem the modern-day world as the good place(Hermon, Holman) but rather one of the indescribable atrocities of war, disease, hunger etc#8230; A utopian world is a difficult, if not impossible, one to forge. Novels such as Brave New World, Fahrenheit 451, and 1984 are dystopian novels, with often-satirical undertones within their pages. This worksRead MoreDystopian Literature : The Dark Sides Of Our Dreams1456 Words   |  6 PagesUsing the text as a frame of reference, how does dystopian literature demonstrate the power of fear? Dystopian fiction shows what happens if people don t fear for what s to come. Fear influences people very substantially, changing the actions they make. As it says in the text, â€Å"Dystopias are the dark sides of our dreams. There are common themes and stylistic choices because all of the distorted mirrors that authors are holding up are tr ying to show us the same things. They are trying to give usRead MoreDystopia In The Maze Runner1398 Words   |  6 Pagesin the Maze Trials, are to â€Å"have two weeks to travel 100 miles of wasteland, in order to reach a safe haven and be given a cure for the Flare.† This volume two of three science fiction novel, written by best-selling author, James Dashner, presents the heart-racing, action-thrilling dystopia of Thomas’ world. The dystopian characteristics displayed throughout the novel include, but are not limited to, disease, apocolypse, totalitarianism, and squalor. The Scorch Trials sets time in the post-apocalypticRead MoreTeenagers And The Young Adult Chart2037 Words   |  9 Pageshow they think than by examining the literature they read. Over the past few years, dystopian novels have topped the young adult charts. It is easy to just write off the similarities between teenage-aimed novels as just a standard story-writing formula for making money. However, by looking deeper into what these similarities really mean, we can learn that these stories are similar for very important reasons. As Utopian scholar Lyman Tower Sargent s states, It is particularly important that we understandRead MoreVisions of Utopia Essay3140 Words   |  13 PagesAsimovs Science Fiction Magazine, editor Isaac Asimov provided a concise history of utopian literature. According to Asimov, the history of utopian literature began with religious tales of past golden ages or future paradises. (Asimov gives the examples of the Genesis story of creation and expulsion from the Garden of Eden as an example of the first and the eleventh chapter of Isaiah, which contains the famous line the lion shall lay down with the calf, as an example of the second.) Utopian literatureRead MoreThe Dystopian Novel, Brave New World By Aldous Huxley And Fahrenheit 451 By Ray Bradbury1405 Words   |  6 PagesThe dystopian fiction genre has been created through fear of the future and delivered through horrifying stories with strong sexual undertones. The realization of important truths is not an easy task for most people, so dystopian novelists must resort to various fairly extreme methods to make sure that there is no mistaking the message. Authors such as George Orwell, Ray Bradbury, and Aldous Huxley extend characteristics of their societies to the breaking point in order to warn the public to

Gender Equality in Marriage in Islam - 1265 Words

What does â€Å"Marriage† mean? According to the Collins dictionary: â€Å"Marriage is a contract made by two people to live together† According to the Oxford dictionary: â€Å"The formal union of a man and a woman, typically as recognized by law, by which they become husband and wife† According to the Merriam Webster dictionary: â€Å"The state of being united to a person of the opposite sex as husband or wife in a consensual and contractual relationship recognized by law† In general, it can be described as a relationship between a man and a woman who have made a legal agreement to live together. They expect each other to help with problems and share responsibilities for example: earn a living, budgeting money, preparing meals and taking care of the house†¦show more content†¦Custody questions are to be settled in a manner that balances the interests of both the parents and the wellbeing of the child. †¢ To earn a living, provide food and clothes to the family is the husband’s duty, while proper education, upbringing and ideal functioning of the home is the wife’s responsibility. This in no way means that the wife shall not help the husband with his professional work neither that the husband shall not help the wife with the household chores. If a woman helps her husband financially then this will be considered an act of charity. In a Hadith authenticated by Saheeh, the Prophet encouraged men to assist their wives with the household errands. The Prophet’s wife reported that he would often sew his torn clothes, repair his worn out shoes and milk his goat. †¢ Forms of marriage dissolution include mutual agreement, the husbands initiative, the wifes initiative (if part of her marital contract, court decision on the wifes initiative (for a cause), and the wifes initiative without a cause provided that she returns the marital gift to her husband (khula) Is marriage obligatory? To get married is always recommended (mustahabb) and suggested in Islam but is it obligatory? It might be obligatory (wajib) in certain cases or even might be forbidden (haram) in certain cases. Marriage is obligatory when: †¢ A person is not able to control themselves and fears that they might fallShow MoreRelatedReligion Is A Major Source Of Gender And Sexual Inequality1614 Words   |  7 PagesReligion is a major source of gender and sexual inequality. Religion is important in society as it contributes significantly to social solidarity. However religion can also be regarded as a source of alienation in which people lose the connection with themselves and their fellow humans. Marx believed that religion can also be seen as a contributor to oppression because not only does it encourage meekness and passivity and deflected people from resisting suffering in this world (Van Krieken et alRead MoreComparing Womens Roles in Christianity and Islam Essay1166 Words   |  5 PagesComparing Womens Roles in Christianity and Islam Christianity Concept of God: ChristiansRead MoreTextual Analysis Of Leila Ahmed s Women And Gender1451 Words   |  6 PagesAnalysis of Leila Ahmed’s â€Å"Women and Gender in Islam: Historical Roots of a Modern Debate† â€Å"Women and Gender in Islam† by Leila Ahmed was published in 1992, at a time when research on Arab women was a young, newly emerging field of study. Leila Ahmed is an Egyptian American writer and feminist. Her text â€Å"Women and Gender in Islam† targets proclaimed feminists, both western and non-western, as the intended audience. The text is involved with the discourse of gender, the discourses of women, the discoursesRead MoreWomen s Status Of Women1668 Words   |  7 PagesSOCIAL JUSTICE Status of women in the society derives from different sources in Bangladesh. Unlike the western society Bangladeshi women hardly demand the absolute equality—equal share in parental property, full freedom and liberation as individuals. Rather they love to see their roles within social contexts and would prefer gender equity within the traditional framework. The status of women in our society can be explained from the social attitude and from the legal aspect which is the last resortRead MoreThe Arrival Of Islam And Islam952 Words   |  4 PagesThe arrival of Islam brought many changes to Arabian life and society as it then existed. One of these changes was among the treatment of women and their place in society. Before the coming of Islam in the 7th century, women were thought to be inferior servants to men. The arrival of Islam throughout Arabia opened many opportunities for women that allowed them more rights and more influence on the basis of equality. The arrival of Islam is what was crucial for women to be seen as human beings. WomenRead MoreMatriarchy and Patriarchy in Todays World1585 Words   |  7 Pagespatriarchal way of life. While on the other hand, the Mosuo people of China are one of the few remaining societies that don’t consider a gender superior over the other but their women are seen as being more prestigious than their men and that may make the Mosuo a matriarch. Without a doubt, the differences between Hindu, Islamic, and Mosuo views on a superior gender are impacted by their different religions, and cultural beliefs. 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Among the religions, Islam, as a religion with over half a billionRead MoreGender Relations During The Iranian Revolution1664 Words   |  7 Pages The subject of gender relations in Iran has been a contentious social issue and has become more controversial since the Iranian Revolution of 1979. Mainstream news outlets such as CNN and BBC have reported that the â€Å"Islamization† that followed the Islamic Republic has led to a reversal of women’s rights in Iran (Nia 2010; BBC 2009). The policies pursued by the Islamic Republic have, however, â€Å"facilitated education, mobilization, and participation† for many women within the context of the country

Media Influence and Ethnic Identity Free Essays

This paper gives a critical review of the literature on media depictions of minorities in Canada. I propose that the research tends to center on tabularize the under-representation and misrepresentation of ethnic minorities. Media Influence and Ethnic Identity The depiction of ethnic minorities in Canadian media serves to play an alarming part in determining the structure of Canadian minority identities. We will write a custom essay sample on Media Influence and Ethnic Identity or any similar topic only for you Order Now Researchers have insisted that it is imperative to research media-minority relations because the media play a crucial part in the creation of social identities (Henry). The media gives a vital source of data through which people gain information about their country, and our approaches and viewpoints are formed by what the media distinguishes as public information. The media is directly accountable for how Canada, in all its multiplicity, is interpreted among its people. Simply put, the media is accountable for the ways that Canadian society is interpreted, considered, and assessed among its habitants. The media influences attitudes in Canada by siphoning and selecting the data we receive to make choices about our day-to-day realities. Though, this selection procedure is governed by a series of vitals. Media images of Canadian ethnic minorities are not just a random panoply of depictions. Verdicts about depictions of cultural multiplicity must be envisaged within a series of opposing discourses taking place within media institutions. In spite of what we would like to consider, Canadian media is not just and democratic, nor objective in nature (Hackett, Gruneau, Gutstein, Gibson and NewsWatch). Ethnic Minority groups are regularly disqualified and marginalized, and the leading culture is reinforced as the custom. As researchers have established (Fleras and Kunz; Henry) the media push certain traits, most often negative, about ethnic minorities into the limelight, at the same time as others are downplayed or totally absent from depictions. How does this influence identity creation among ethnic Minority groups? Negative depictions of ethnic minorities teach ethnic minorities in Canada that they are hostile, abnormal, and inappropriate to country-building. Canadian media persist to transmit negative and conventional images that only serve to degrade ethnic Minority Canadians. In other words, ethnic minorities do not see themselves precisely mirrored in Canadian media, and that marginalization effects feelings of segregation. In Canada, questions adjoining the association between identity development among ethnic minorities and media are mainly weighed down because of multicultural policy. It has been recommended that in countries where official multiculturalism is legislated, multifaceted forms of racial discrimination can materialize through a variety of media depictions of ethnic minorities (Dunn and Mahtani, 163-171). Ethnic Minority Depiction: Under-representation And Mis-representation Since its beginning in the late 1960s to the 1980s, research on media-ethnic minority relationships was largely distant with probing the two main ways in which ethnic minorities are problematically treated in media accounts. First is the under-representation (or absence) of ethnic minorities. The second refers to the misrepresentation (or negative depiction) of ethnic minorities A) Under-representation The under-representation of a variety of cultural groups in Canadian media has been evocative of their insignificance or their nothingness. Most of the early research on ethnic depiction was concerned with inducting their nonexistence in the media sequentially to exhibit this argue. Different researchers have found that regardless of the culturally miscellaneous nature of Canadian society, that very multiplicity is frequently missing from media depictions (Fleras and Kunz 2001; Fleras 267-292). As Fleras (1995) spots out, the lack of ethnic minorities in the Canadian media is the law, rather than the exemption. In Canada, interracial relationships in spectacular series are rare. This efficiently reveals that the media is not exactly providing a mirror in which ethnic minority Canadians can see themselves — and their dating models — mirrored. In a study of ethnic minorities’ depiction in Canadian amusement programs, MediaWatch scrutinized eight made-in-Canada dramatic series and exposed that only 4 percent of the female characters and 12 percent of the male characters were from diverse ethnic or racial locale (MediaWatch). This exposes that ethnic minorities (and in particular ethnic minority women) are relentlessly underrepresented in equally dramatic series and in news. Miller and Prince (1994) gave a comparable assessment from a news point of view by looking at the photos and news stories printed in six foremost Canadian newspapers. They concluded that out of the 2,141 photos printed, ethnic minorities were presented in only 420 images. Media researchers have specified that the impact of ethnic Minority eccentricity in the media merely serves to more embed the invisibility of ethnic minorities in the general public (Fleras 1995). Ethnic minorities in Canada do not see themselves mirrored in the media, and this effects feelings of refusal, belittles their assistance, and lessens their part as people in their nations (Jiwani 1995). For example, in their paper â€Å"Media (Mis)Depictions: Muslim Women in the Canadian Country,† Bullock and Jafri give extracts from their focus groups where Muslim women met to talk about the representation of Muslim women in the media. (35-40) B) Mis-representation A helpful result of these before time studies was that it gave a momentum for media researchers to examine how the media portrays ethnic minorities when they are actually represented. Researchers have recommended that the depiction of non-prevailing cultures normally prolonged in recent decades (Fleras 1995). One of the means in which Eurocentric domination is maintained is by restraining the kinds of depictions of ethnic minorities in the media to unconstructive or striking stereotypes. Ethnic minorities have persisted that media images of their elements disclose a remorseless pessimism in their description. Media researchers have pointed to the negative depictions of ethnic minorities in a variety of studies. In studies emerging in the 1970s, researchers in Canada have time after time pointed out that the media â€Å"rot †¦ on race-specific and culture cognizant characterizations of people†. Canadian media keep it up to rely on both negative and conservative depictions of ethnic minorities (Roth 1996; MediaWatch 1994; Fleras 1994; Zolf 13-26). Fleras (1994) has explained how ethnic minority images in Canadian media are constantly conservative ones, â€Å"steeped in groundless simplifications that swerve towards the comical or bizarre† (Fleras 1994:273), where the examples of ethnic minorities as â€Å"social problems† are regularly employed: namely, as pimps, high-school dropouts, homeless teens, or drug pushers in Canadian dramatic series. Fleras argues a modicum of media depictions of First Nations people, counting â€Å"the noble savage,† â€Å"the savage Indian,† â€Å"blood-thirsty barbarians,† and â€Å"the drunken Native,† among other damaging stereotypes (Fleras 1994; see also Fleras and Kunz 2001). In television and newsprint and political cartoons, media’s fighters were altered primitives, colossal depictions of Indian activists† (Valaskakis 224-234). Gender is a relatively unfamiliar feature of studies about ethnic Minority depiction, as Jiwani (1995) has designated. Several actors and news anchors have spoken out candidly about their apprehensions about ethnic falsification in the media. Rita Deverell, senior producer of Vision TV, has expressed her views about the awkward interpretation of ethnic minorities in television. Deverell has pointed out that, compared to American images, â€Å"we have very few negative, wicked depictions of women of color. Undoubtedly, many researchers be in agreement that in typical media in Canada, ethnic minorities are offered as intimidation, with explicit positionings of â€Å"us† and â€Å"them† in which the former is an understood mainstream audience, and the latter is the ethnic minority (Fleras and Kunz 2001). This occurrence is unhappily not restricted to television dramas — it happens in newspapers and television news too. In a study of ethnic minorities and First Nations peoples’ depiction in two major Winnipeg papers, a report conducted by the Social Planning Council of Winnipeg (1996) found that ethnic minorities are often shorn of admittance to the media and quote the problematical reportage of ethnicity when it is inappropriate to the event or incident. Tator (1995) has established that ethnic minorities are continuously being â€Å"singled out† and identified as the cause of a â€Å"social problem† in media depictions. Using the example of the â€Å"Writing Through Race† Conference held in Vancouver of 1994, she explains that the media continually misrepresents and distorts issues of importance to ethnic minorities. A few of the most inquisitive work on the continuation of typecasts has discovered the ways ethnic minorities have been normalized in Canadian news reports. Numerous government reports furnished through official multiculturalism have scrutinized the reporting of variety in the media, closing that stereotypes and negative images flourish (see Karim 1995). Ducharme (1986, 6-11) scrutinized national newspaper reporting of the Canadian immigration policy for a five-year period. Through the early 1990s, researchers gave a helpful Canadian equivalent to U.S. studies that were worried with anti-Islamic images reproducing in American news. Support groups have also added toward this discussion — a working example includes the report created by the Afghan Women’s Organization, which appraises research, local activism, and community viewpoints on the portrayal of Muslim women in Canadian media. Supported on a six-month assessment of coverage of numerous Canadian newspapers, the MediaWatch Group of the Canadian Islamic Congress carried out a study of anti-Islamic media exposure, advocating results to the media industry (Canadian Islamic Congress 1998, 51). Henry et al. (1995) propose that this type of racism remains acutely surrounded within media institutions, where structuralist racism still permeates depictions, and regular patterns of under- and misrepresentation continue to strengthen uneven power relations. The tapered range of images of ethnic minorities has successfully reduced the aptitude of ethnic minorities to be distinguished as optimistic providers to Canadian society. Media researchers have pointed out that these unconstructive stereotypes are reason for concern because it creates a divide between ethnic minorities and so-called â€Å"real† Canadians — visible ethnic Minority Canadians are seen as â€Å"others† or â€Å"foreigners† who potentially have the power to threaten the country (Fleras 1995). The reinforcement of negative stereotypes ethnically pathologizes ethnic minorities, advancing racial divides. †¦Through examining the depictions of people of color in the media †¦ [it seems clear that the] dominant culture continues to establish its power and protect its supremacy by inculcating negative and conservative images of ethnic minorities †¦ generating a indistinct awareness on the part of the conventional of ethnic minorities. (Henry, 1999:135-136) Conclusion This paper maintains that the ways the media expose and account on ethnic minority groups in Canada very much affects the ways the public distinguishes ethnic Minority groups in Canadian society. Wide-ranging research crossways disciplines show that ethnic minorities are frequently typecasted in mass media. Media images can promote manners of acceptance and agreement or of fear and pessimism. When media representations fail to represent Canada’s ethnic minorities with compassion, the entire country undergoes the consequences. Media workers require believing and creating substitute depictions of ethnic minorities and it may well be our duty to build up coalitions with them to give confidence other sorts of images. Works Cited Bullock, K., and G. Jafri. 2001. â€Å"Media (Mis)Depictions: Muslim Women in the Canadian Country.† Canadian Woman Studies 20 (2): 35-40 Ducharme, M. 1986. â€Å"The Coverage of Canadian Immigration Policy in the Globe and Mail (1980-1985).† Currents Spring: 6-11 Dunn, K., and M. Mahtani. 2001. â€Å"Media Depiction of Ethnic minorities.† In Progress and Planning 55 (3): 163-171. For a web version see Fleras, A. 1995. â€Å"Please Adjust Your Set: Media and Ethnic minorities in a Multicultural Society.† Communications in Canadian Society, 4th Edition. Toronto: Nelson Canada Fleras, A., and J. Kunz. 2001. Media and Ethnic minorities: Representing Multiplicity in a Multicultural Canada. Toronto: Thompson Educational Publishing, Inc. Fleras, A.1994. â€Å"Media and Ethnic minorities in a Post-Multicultural Society: Overview and Appraisal.† in Ethnicity and Culture in Canada: The Research Landscape, edited by J. W. Berry and J. A. LaPonce, Toronto: University of Toronto Press, 267-292 Hackett, R., R. Gruneau, D. Gutstein, T. Gibson, and NewsWatch. 2001. The Missing News: Filters and Blind Spots in Canada’s Press. Aurora: Canadian Center for Policy Alternatives/Garamond Press Henry, F. 1999. The Racialization of Crime in Toronto’s Print Media: A Research Project. Toronto: School of Journalism, Ryerson Polytechnic University Jiwani, Y. 1995. â€Å"The Media, ‘Race’ and Multiculturalism.† A Presentation to the BC Advisory Council on Multiculturalism. March 17. See web site: http://www.harbour.sfu.ca/freda/articles/media.html Karim, K. 1995. Women, Ethnicity and the Media. SRA Reports. Ottawa: Canadian Heritage MediaWatch. 1994. â€Å"Front and Center: Ethnic Minority Depiction on Television.† Media Watch Research Series, Volume 1. Toronto: MediaWatch Miller J. and K. Prince. 1994. â€Å"The Imperfect Mirror: Analysis of Ethnic Minority Pictures and News in Six Canadian Newspapers.† A Report available from the Authors, Toronto: The School of Journalism, Ryerson Polytechnic University Roth, L. 1996. â€Å"Cultural and Racial Multiplicity in Canadian Transmit Journalism.† In Deadlines and Multiplicity: Journalism Ethnics in a Changing World, edited by Valerie Alia, Brian Brennan, and Barry Hoffmaster. Halifax: Fernwood Social Planning Council of Winnipeg. 1996. Media Watch: A Study of How Visible Ethnic minorities and Aboriginal Peoples are Portrayed in Winnipeg’s Two Major Newspapers Winnipeg: Social Planning Council of Winnipeg. March Tator, C. 1995. â€Å"Taking a Stand against Racism in the Media,† Text of a speech at â€Å"Racism in the Media: A Conference Sponsored by the Community Reference Group on Ethno-Racial and Aboriginal Access to Metro Toronto Services,† October Valaskakis, G. 1993. â€Å"Guest Editor’s Introduction: Parallel Voices: Indians and Others — Narratives of Cultural Struggle.† Canadian Journal of Communication 18 (3): 224-234 Zolf, D. 1989. â€Å"Comparisons of Multicultural Transmiting in Canada and Four Other Countries.† Canadian Ethnic Studies/Études ethniques au Canada 21 (): 13-26 How to cite Media Influence and Ethnic Identity, Essay examples

Effective Use of the Financial Resources-Free-Samples for Students

Question: Your task is to identify any one concept of finance which you have used in your current position as manager in your organisation recently. Provide a practical example to demonstrate the use of the concept. What challenges you faced in dealing with the situation and how you handled the situation. What have you learnt from this experience? Answer: Introduction Financial management can be defined as the effective use of the financial resources which are available to the company in the overall development of the company. Financial Management is considered as a core part of business nowadays as most of the business are thriving to get competitive advantage and effective maintenance of the financial resources (Kou, 2012). I am appointed as a finance manager in AB company and my primary objective is to look after the financial resources of the company and also take crucial decision which are associated with the effective management of financial resources. Some of the decisions which are taken by is related to credit sourcing decisions, funds allocations decisions are taken by me. Budgeting Concept The preparation of a budget is done by the finance manager of a company and all the companies are engaged in the preparation of budget. Budget are used by the management of the company to forecast financial data on the basis of which targets are set which the company needs to achieve (Robinson, 2013). Budgets are also techniques which are used by business to measure the overall performance of the company and also the measure the companys performance in terms of the standards set in the budget. In our company I am responsible for approving and verifying the budget as prepared by my team. In the company a lot of budgets are prepared such as capital budget, labour budget, direct material budget. The budget which me and my team are suppose to prepare is the finance budget. In finance budget a lot of things are to be considered such as what are the sources of income, what expenses are to be identified and what is the estimated profit the company can expect to earn (Rogulenko et al., 2016) . Such information are estimated while referring to the growth trends, past years financial reports and sometimes on pure judgements. Examples of Finance Budget Particulars 1st Month 2nd Month 3rd Month 4th Month 5th Month 6th Month Sales Revenue $30,00,000 $30,00,000 $30,00,000 $23,28,375 $23,28,375 $24,44,794 Cost of Sales: Salary to Support Staffs $6,50,000 $6,50,000 $6,50,000 $6,50,000 $6,50,000 $6,50,000 Wages to Labors $8,50,000 $13,50,000 $6,50,000 $10,47,769 $10,47,769 $11,00,157 Electricity $15,000 $15,000 $15,000 $11,642 $11,642 $12,224 Telephone Internet $7,500 $6,500 $7,500 $5,821 $5,821 $6,112 Stationery Charges $2,000 $3,000 $4,500 $2,328 $2,200 $2,445 Legal Fees Registration $30,000 Software Installation $5,000 Rent for Office Floor $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 Advertisement $90,000 $45,000 $22,500 $22,500 $22,500 $22,500 Insurance $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 Cleaning Charges $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 Depreciation on Shifting Equipments $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 Depreciation on Vehicles $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 Depreciation on Office Equipment $1,300 $1,300 $1,300 $1,300 $1,300 $1,300 Misc. Expenses $5,000 $5,000 $5,000 $6,000 $6,000 $7,000 Commission on Sales $60,000 $60,000 $60,000 $46,568 $46,568 $48,896 Store Supplies $3,00,000 $3,00,000 $3,00,000 $2,32,838 $2,32,838 $2,44,479 Interior Cost $45,000 Total Operating Expenses $21,33,800 $25,08,800 $17,88,800 $20,99,765 $20,99,637 $21,68,113 Net Profit before Interest Tax $8,66,200 $4,91,200 $12,11,200 $2,28,610 $2,28,738 $2,76,681 Less: Interest Expenses $18,750 $18,750 $18,750 $18,750 $18,750 $18,750 Net Profit before Tax $8,47,450 $4,72,450 $11,92,450 $2,09,860 $2,09,988 $2,57,931 Less: Income Tax Expenses @30% $2,54,235 $1,41,735 $3,57,735 $62,958 $62,997 $77,379 Net Profit for the Period $5,93,215 $3,30,715 $8,34,715 $1,46,902 $1,46,992 $1,80,551 Figure 1: (Chart showing Finance Budget) Source: (Created by Author) Challenges and Measures The challenges which I face while preparing financial budget is there is always an issue on the financial forecast for expense. The expenses are not always accurately ascertained and specially when the expenses are of variable nature (Li, 2012). Another aspect which is challenging is predicting expenses which are of contingent nature. Another challenging area of the budgeted is setting appropriate standard which the company will be following in pursuance of the goal of the company. In order to estimate the expense and income, I had refer to the growing trends of the company and analyze the growth rate in expenses by analyzing income statement for the past 3 years, however the accuracy is not possible to achieve but the projected figure will be close to the actual results. Conclusion From the situation of estimating the budget for the year, I realized that the accuracy in the estimation process cannot be achieved but an approximate estimate can be achieved if I analyze past years financial records. Another thing which I understood is that good judgement sense will come with experience as I develop more forecasting skills. References Kou, M. A. (2012). Discussion on Financial Management of Micro-Enterprises.Journal of Tianjin Institute of Financial and Commercial Management,3, 007. Li, C. H. E. N. (2012). Discussion on Some Business Financial Management Issues.Mechanical Management and Development,5, 095. Robinson, M. (2013). Program Classification for Performance-Based Budgeting.World Bank Publications. Rogulenko, T., Ponomareva, S., Bodiaco, A., Mironenko, V., Zelenov, V. (2016). Budgeting-Based Organization of Internal Control.International Journal of Environmental and Science Education,11(11), 4104-4117.

Cost Classification Essay Example

Cost Classification Essay Purpose of the course familiarize you with: 1. Managerial accounting concepts. 2. Managerial accounting practices. 3. Use of managerial accounting information for decision making. 4. Pitfalls. Accounting is a branch of study concerned with the generation ( identification measurement ) and provision (Communication) of information. Managerial accounting is in particular accounting for the internal management of organizations. A. Financial versus Managerial Accounting Financial AccountingManagement Accounting Approach! unifying concept: assets=equities! no underlying unity many approaches Rules ! G. A. A. P.! no general principles ! mandatory! mostly optional Measurement! almost exclusively $! many non-financial elements ! emphasis on precision, objectivity! subjective estimates Past/Future! based on past! many future estimates and forecasts Aggregation! overall summary of business! very segmented ! general purpose information! specific purpose reports Frequency! less/mandatory frequency! more frequent and optional Similarity! basic data source same End result! nds with financial statements! integral part of other business aspects B. Cost Accounting Terminology 1. Nature of Cost Cost A sacrifice of resources: Cost is a measurement in monetary terms of the amount of resources used for some purpose. Expense The cost charged against revenue in a particular accounting period. 2. Purposes of Gathering Cost Information Routine decision making: Managerialcontrol Accounting Nonroutine decision making Cost Accounting Cost of Goods Sold Financial Product We will write a custom essay sample on Cost Classification specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Cost Classification specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Cost Classification specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Accounting Costing Inventory Valuation B. Three Aspects (Basic costs) of Managerial Accounting: 1. Decision Making (Differential Costs) Interface with decision models from operations research, economics and finance, competitive analysis of costs and prices, cost of capital calculations and investment decisions. Example : Dominos Pizza almost bankrupt 6 pizza making losses 2. Product Costing (Full Costs) Associating a $ value for the resources sacrificed in obtaining a product or service. used for financial reporting valuation of inventory, COGS. used for internal decision making product pricing, optimal product mix. Example-poor costing led Rockwell International Inc. , to overcharge customers high volume product heavy duty truck axles attract competitors selling at lower prices hence trouble. -automobile industry controllable costs. -steel industry died because of high wages. 3. Planning, Control Performance Evaluation (Responsibility Costs) Quantification of goals, strategi es and forecasts in the form of budgets develop pro forma financial statements. Measure to what extent managers and organizational subunits (responsibility centers) did achieve their goals. a) Informal control social psychology. b) Formal control performance evaluation, incentive provisions, compensation, promotions and dismissals. Example: Reimbursement mechanisms for hospitals, NOTE: DIFFERENT COSTS FOR DIFFERENT PURPOSES IS A RECURRENT THEME IN MANAGERIAL ACCOUNTING 3. What types of costs are incurred in a Manufacturing Firm? O/I  ¦ ? Raw - ¬ Materialsgt; ¦ R/M  ¦ R/M Purchased  ¦Invty  ¦ Used LT-  ¦ ? C/I O/I O/I  ¦ ? ? Labor  ¬  ¬  ¬ Purchases - Wages -  ¦ WIP  ¦-lt;  ¦ F/G  ¦lt;  ¦SOLD  ¦  ¦Invty ¦ COGM  ¦Invty ¦COGS  ¦  ¦ LT LT L Equipment  ¦  ¦ Purchases Depreciation ? ? C/I C/I Other Other Costslt; Overhead Consider the above diagram in terms of: * the flow of physical units (materials, labor, machine usage, etc. ) * the flow of costs NOTE that the accumulation of costs is associated with the accumulation of physical units. Hence: Is there a relationship between flow/accumulation of costs and the flow/accumulation of physical units: it is this relationship which we call cost classification. To use cost information effectively, we need to know how costs change or relate to the physical units or volume of activity. Cost Objects are anything for which a separate measurement of cost is desired. Cost Accumulation and Cost Assignment. Two stages in which an accounting system accounts for costs are: [1]cost accumulation and 2]assignment to various cost objects in order to provide manager needed information for decision making purposes. Cost Classification: Now consider some ways of classifying costs: A. Based on business function (RD, Design, Production, Marketing, Distribution, Customer service) B. Based on financial statement presentation (capitalized, noncapitalized, inventoriable, non-inventoriable: product vs. perio d) C. Based on assignment to cost object (direct vs. indirect) D. Based on behavior in relation to cost driver (variable vs. fixed) E. Based on aggregation (total vs. unit) Product vs Period During a given year all costs incurred by the firm can be classified into: * costs that can be matched with the process of production: these are called product costs. * costs that cannot be matched with units as they are manufactured: these are called period costs. (They can only be matched with the given period. ) GAAP: all costs of manufacturing are product costs; all selling and administrative expenses are period costs; Why is this difference important? . . . . . . . . . Product cost is the sum of the costs assigned to a product for a specific purpose. Exhibit 2-9 – Panel A B (page 44) illustrates three different purposes: Product pricing and product emphasisproduction costs !Contracting with government agencies+ design RD costs !Financial statements+ mktg, distbn, customer service costs Manufacturing Costs: Three manufacturing cost categories 1. Direct materials costs acquisition costs of all materials that eventually become part of the cost object (usually final produ ct) that can be traced in an economically feasible way. 2. Direct manufacturing labor costs compensation of all manufacturing labor that is specifically identified with the cost object that can be easily traced in an economically feasible way. 3. Indirect manufacturing costs all other manufacturing costs that cannot be individually traced to the cost object (final product) in an economical way. Other terms used for indirect manufacturing costs include factory overhead, manufacturing overhead, factory burden. Three-part and Two-Part Cost Classifications. Manufacturing-cost accounting systems normally classify costs into either three or two categories. !In a three-part system, costs are classified as direct material, direct labor, and indirect manufacturing costs. !In a two-part system, costs are classified as direct materials costs and indirect manufacturing costs. Refer to Concepts in Action on page 41 regarding Harley-Davidsons decision to move to a two-part system. ) C. Prime costs include all direct manufacturing costs. D. Conversion costs are all manufacturing costs other than direct materials. They include direct labor and indirect manufacturing costs. Direct vs Indirect Within the category of product costs we classify costs into: * costs for which there is a direct link to individual units of product: these are called direct costs; e. g. . . . . . . . . . . . . . . . . . . . . . . . * all other product costs: these are called indirect costs; e. . . . . . . . . . . . . . . . . . . . . . . . . A. Cost Tracing and Cost Allocation 1. Direct costs of a cost object are related to and can be traced to a given cost object [product, department, etc. ] in an economically feasible way. 2. Indirect costs of a cost object are related to but cannot be traced to a given cost object; therefore, indirect costs are allocated to the cost object. 3. Factors affecting classification of a cost as direct or indirect: a. Materiality of the cost in question b. Information-gathering technology available c. Design of operations . Contractual arrangements Materials can be direct or indirect. Labor can be direct or indirect. Overhead is always indirect. Direct Costs -Costs that can be directly related to a cost object, e. g . a particular unit of output. Indirect Costs -Costs that cannot be directly related to a cost object. Direct Materials -materials used in production which end up as part of the finished product. For example, in the manufacture of automobiles, steel is a direct material. Indirect Materials -materials used in production which do not end up as part of the finished product. For example, in the manufacture of steel, the oil used to fire the furnaces is an indirect material. Direct Labor -costs of the workers who work directly on the production process. An assembly line worker is considered direct labor. Indirect Labor -costs of workers who work in the factory but not directly on the production process. The factory foreman is considered indirect labor. Overhead -all costs that are not direct materials or direct labor. Overhead includes indirect materials, indirect labor, depreciation on the factory building and equipment, insurance and taxes on the factory, etc. Product Cost= Direct material+ Direct labor+ Manufacturing Overhead =Prime Cost+ Manufacturing Overhead =Direct Material+ Conversion Cost Cost Drivers and Cost Management Cost Drivers: A. Due to increased competition, organizations are attempting to continuously reduce costs by: 1. Performing only value added activities those that customers perceive as adding value, and 2. Efficiently managing the use of cost drivers in those value-added activities. Cost Behavior Patterns: Variable Costs and Fixed Costs 1. Variable cost is a cost that changes in total in direct proportion to changes of a cost driver: i. e. a cost is variable if in total it varies in proportion to changes in the level of production. A. Fixed costs, in total, do not change as the related cost driver changes, i. e; a cost is fixed if in total it remains fixed (for a given time period) regardless of changes in the level of production (within a relevant range of production B. Semi-Variable/Semi-Fixed: Assumptions:1. costs behavior is dependent on a specified cost object 2. the time span must be specified . total costs are linear 4. there is only one cost driver 5. variations of the level of the cost driver are within a relevant range 4. A relevant range is the range of the cost driver in which a specific relationship between cost and the driver is valid 5. Relationships of Types of Costs (Refer to Exhibit 2-5. ) gt;  ¦ Cost of Fertilizer  ¦  ¦ (The cost of fertilizer per kiwifruit is fixed. )  ¦  ¦ L-lt; Volume of Kiwifruit Production gt;  ¦ Cost of Farm Rent  ¦  ¦ | |  ¦ | | L-lt; Volume of Kiwifruit Production Relevant Range (The cost of rent per kiwifruit varies with the level of production: this is a spurious (meaningless? ) calculation anyway. Why? not controllable on a per unit basis. ) An information system which breaks down costs into VC and FC is costly. (Running regressions is more expensive than not running regressions. ) Why might this classification be valuable? . . . Total Costs and Units Costs: Pitfalls of UNIT Costs: A. Unit cost is computed by dividing some cost total by some number of units. It is also called average cost. B. It is important to use caution when using unit costs. Whenever fixed costs are present, the unit cost will change at different volume levels. See bottom of page 34 of the text for an illustration of this point. Financial Statements and Cost Terminology A. Capitalized costs are those that are presumed to have future benefits and are first recorded as assets when incurred. B. Noncapitalized costs are recorded as expenses of the accounting period when they are incurred. Service-sector companies provide services or intangible products to their customers for example, an audit or legal advice. A. These firms do not have inventories at the end of an accounting period, and labor is the most significant cost category. B. A service-sector income statement and the treatment of capitalized and noncapitalized cost in a manufacturing sector company are presented in panels A and B respectively of Exhibit 2-6 on pageXX of the text. Merchandising- and Manufacturing-Sector Companies Merchandising-sector companies provide tangible products they have previously purchased in the same basic form from suppliers. Examples include retailers, distributors, and wholesalers. Manufacturing-sector companies provide tangible products that have been converted to a different form from that of the products purchased from suppliers. These firms can have direct materials, work in process, or finished goods inventories at the end of an accounting period. !Capitalized inventoriable costs (also called inventoriable costs) are those either associated with the purchase of goods for resale (merchandising) or with the acquisition and conversion of materials and other manufacturing inputs into goods for sale (manufacturing). These costs become Cost of Goods Sold (COGS) when the inventory is sold. !Capitalized noninventoriable costs are those associated with any aspect of the business other than inventory, example: depreciation. Operating costs include noncapitalized costs and the periodic expensing of capitalized noninventoriable costs (e. g. depreciation) and are consumed in the generation of revenue. Income Statements of Merchandising-Sector firm and Manufacturing-Sector firm are presented in Exhibit , panel A on page xx and Exhibit 2-x, panel A on page xx, respectively. A separate Schedule of Cost of Goods Manufactured must be prepared for the manufacturer (see panel B of Exhibit 2-x). Diagrams illustrating the flow of capitalized inventoriable, capitalized noninventoriable, and noncapitalized costs are presented in panel B of Exhibit 2-x for a merchandising-sector company and in Exhibit 2-x for a manufacturing-sector company, respectively. Summary of Cost Classifications | | | | | | | |PRODUCT | |PERIOD | | | | | | | | |Direct Materials |Direct Labor |Factory Overhead | | | | | | | | |F I X E D | | | | | | | | | | | |VARIABLE | | | | | Direct Costs Indirect Costs Fixed? Indirect Variable? Direct Benefits of Defining Accounting Terms A. It is important to clearly define what is meant by or is includible in different cost accounting terms. For instance, the example in the text indicates that the treatment of fringe benefits for manufacturing employees as either direct labor or indirect manufacturing costs may have important tax consequences. B. Other items that present classification difficulties include: compensation for training time, idle time, vacation pay, sick leave, and extra compensation for overtime. C. In order to prevent disputes, contracts and laws should be as specific as possible regarding definitions and measurements of accounting terms. Summary Cost Concepts Definitions CONCEPTDEFINITION CostA sacrifice of resources ExpenseThe cost charged against revenue in a particular accounting period. We generally use the term expense only when speaking of financial reports; expired cost. Cost Concepts for Cost Accounting Systems Product costsCosts that firms can more easily attribute to products; costs that are part of inventory. Period costsCosts that firms can more easily attribute to time intervals. Prime costThe component of product cost that constitutes direct labor direct materials. Conversion costThe component of product cost that constitutes direct labor overhead. Absorption Cost A method of inventory valuation in which cost firms use all manufacturing costs both fixed and variable in computing a unit product cost. (also called full cost) Variable costA method of inventory valuation in which firms use only variable manufacturing costs in computing the unit product cost. (also called direct cost) Cost objectAny item for which the manager wishes to measure cost (e. g. , product department). Direct costsCosts directly related to cost object. Indirect costsCosts not directly related to a cost object. Common costsCost shared by more than one cost object. CONCEPTDEFINITION Cost Concepts Used in Decision Making Variable costsCost that vary with the volume of activity. Fixed costsCosts that do not vary with volume of activity over a specified time span. Differential Costs Costs that change in response to a particular course of action. Sunk CostsCosts that result from an expenditure made in the past and that cannot be changed by present or future decisions. Opportunity cost:The return that one could realize from the best foregone alternative use of a resource. Miscellaneous Cost Concepts Controllable Costs Costs that can be influenced or affected by a particular individual. Noncontrollable CostsCosts that cannot be influenced or affected by a particular individual. Average CostsA division of the total costs for the period by some unit of operations such as number of hours worked or number of units produced. The most frequently used average cost is the average unit cost. Question: How would you classify overtime premium cost? NOTE: It is important to recognize that the above cost classifications are not mutually exclusive. Furthermore, often we cannot uniquely determine the nature of a given cost item.