Thursday, August 27, 2020

Weather - Japanese Vocabulary

Climate - Japanese Vocabulary Regardless of whether you arranging an outing to Japan or chatting in Japanese class, whatever may happen, youll need to figure out how to discuss the climate. Snap the connections to hear the elocution for each climate related Japanese jargon word or expression. Japanese Weather Vocabulary Climate tenki Ã¥ ¤ ©Ã¦ °â€" Atmosphere kikou æ °â€"候 Temperature ondo æ ¸ ©Ã¥ º ¦ Bright rabbit æ™'ã‚Å" Overcast kumori 㠁 Ã£â€šâ€šÃ£â€šÅ¡ Downpour ame é› ¨ Day off yuki é› ª Thunder kaminari é› · Tempest arashi Ã¥ µ  Mist kiri éÅ" § Helpful Expressions Related to the Weather How is the weather?Tenki wa dou desu ka.Ã¥ ¤ ©Ã¦ °â€"㠁 ¯Ã£  ©Ã£ â€ Ã£  §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€š The climate is nice.Yoi tenki desu.よ㠁„å ¤ ©Ã¦ °â€"㠁 §Ã£ â„¢Ã£â‚¬â€š Its sunny.Harete imasu.æ™'ã‚Å"㠁 ¦Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€š Its cloudy.Kumotte imasu.曇㠁 £Ã£  ¦Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€š Its raining.Ame ga futte imasu.é› ¨Ã£ Å"é™ Ã£  £Ã£  ¦Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€š Its snowing.Yuki ga futte imasu.é› ªÃ£ Å"é™ Ã£  £Ã£  ¦Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€š Its hot.Atsui desu.æš'㠁„㠁 §Ã£ â„¢Ã£â‚¬â€š Its humid.Mushiatsui desu.è' ¸Ã£ â€"æš'㠁„㠁 §Ã£ â„¢Ã£â‚¬â€š Its cold.Samui desu.Ã¥ ¯'㠁„㠁 §Ã£ â„¢Ã£â‚¬â€š Its warm.Atatakai desu.æšâ€"㠁‹ã â€žÃ£  §Ã£ â„¢Ã£â‚¬â€š Its cool.Suzushii desu.æ ¶ ¼Ã£ â€"㠁„㠁 §Ã£ â„¢Ã£â‚¬â€š Its windyKaze ga tsuyoi desu.é ¢ ¨Ã£ Å"Ã¥ ¼ ·Ã£ â€žÃ£  §Ã£ â„¢Ã£â‚¬â€š

Saturday, August 22, 2020

Getting Your Book Coverage in the National Press

Getting Your Book Coverage in the National Press Getting Your Book Coverage in the National Press This is a visitor post by Douglas Wight, independent columnist, writer, distributer and book serialization authority. He clarifies how writers can get book inclusion in the national press†¦ and get paid for it!Book Coverage: Making A SplashHow numerous â€Å"likes†, what number of â€Å"followers†, how’s your â€Å"discoverability†, what are your â€Å"signs of life†, are you on your profiles, what are your hits on â€Å"YouTube†?Life can be perplexing for a writer nowadays. The weight to have a computerized nearness as well as one that’s terminating hourly on various stages isn't simply overwhelming, however progressively terrifying.But envision a stage that would pay for your substance. That’s right. Hard money. That as well as it will ensure a group of people of millions. Furthermore, these millions aren’t simply computerized customers yet real perusers. Moreover, at no expense to you, it will assume the hard work of advancement. This stage may even publicize your book, plug it widely on the web, tweet connects to your material, sell your substance on to different outlets, giving you a portion of the crown jewels and run rebate value offers so the crowd can legitimately buy your book.Sounds not terrible, eh? What's more, what is this astonishing new stage that can guarantee all this?Actually, it’s most established in the world. The humble newspaper.A Great Success StoryIn the advanced age, very little consideration is paid to â€Å"old media†. Papers are dinosaurs, right, losing perusers by the millions, out-dated and out-of-touch?On the opposite, papers are from multiple points of view the extraordinary example of overcoming adversity. They’ve endure the appearance of radio and TV and, after a rough period, are exploring an entry through the Internet age. Essentially, for writers, they love books. Valid, numerous titles have discarded pro abstract editors yet papers val ue the praise a book can bring. A decent serialization can do something amazing for both paper and creator. What's more, during a time of declining deals, all round distributers and the fourth bequest need each other like never before. In the event that you compose true to life, there’s a decent possibility your book could locate a home in a paper. On the off chance that you’re the writer of a genuine book, there’s a decent possibility it could locate a home in a paper. The main rules, be it for a big name memoir, solid reality or chronicled story or a ‘mind, body, spirit’ book, is that it’s new, or offers perusers something else. Furthermore, as long as it’s appropriately looked into and dependable, they’re glad to advance independently published books, which can be a huge lift for a youngster writer or imprint.Modern-day serializations have developed from the days when papers would pay tens, even many thousands to gut a major superstar title more than a few days. As advances have descended, so too has the cash papers hope to pay to run content, yet this has opened up the market. Nowadays a ‘serial’ is bound to be a one-day hit however it tends to be an incredible platform for any new book. A ‘serial’ can be a phenomenal platform for any new book. †@dougwight In spite of the fact that papers request restrictiveness, other media †magazines, online news sources, TV and radio broadcasts †are glad to follow, offering new pathways to exposure and promotion.And fortunately, surely where tabloids are concerned, they are as yet ready to pay for content. The wholes included probably won't make you rich yet in a period of ludicrously little advances they can nearly replace a development for independently published work.With columnist Jennifer Wiley, I as of late independently published an unapproved account of the pop vocalist Rita Ora. A sequential arrangement with the Sun implied we had the option to print a hardback and draw in enthusiasm from a significant high road retailer. The Sun’s inclusion was gotten the world over and prompted broad auxiliary exposure. This won’t be everyone’s experience except it demonstrated the capability of solid paper coverage.In another model, a book distributed exclusively through Am azon’s Print on Demand proceeded to sell a large number of duplicates after a newspaper serialization carried it to the public’s attention.Get Serious About SerialWhether you are a free writer, independent publisher or have an expected book with a customary distributer it’s essential to consider the benefits of serialisation.Most distributers have a rights division whose activity it is to make sure about sequential arrangements. Tragically, in any case, away from the huge titles it can frequently be the situation that a littler book gets ignored or very little exertion is placed into accomplishing national coverage.So, take an intrigue. Consider approaches to make your content speaking to papers. A few creators are blameworthy of reasoning that once their original copy is sent a group of authorities will shape their work to make it exposure cordial. Actually as well as can be expected trust in is that a rights director will hail it up to a paper and send over th e composition. On the off chance that you’re a books editorial manager or highlights proofreader you may have ten compositions per week competing for your attention.If, in any case, you’ve dismembered your content and coaxed out the executioner new lines, in which sections to discover them and set out precisely what’s new and intriguing, at that point you’re helping push your book to the highest point of the heap. Analyze your content and coax out the executioner new lines, at that point pitch it to the press. It likewise implies you’re beginning to control some portion of the process.Newspapers are visual mammoths so think photographs and pictures. On the off chance that your book is sans photograph propose pictures accessible online that may assist them with representing it. The more outwardly getting your piece is the better possibility it has of making it past the publication gatherings held to choose which stories are placedâ in papers (and where).Fiction is more earnestly to place or highlight with anything over a survey. In any case, on the off chance that you have a decent back story or an amazing genuine occasion started the thought for a novel this could make ready for a meeting to plug your new book.It’s significant, be that as it may, that papers customarily don’t pay for writer interviews, just concentrates. They will, be that as it may, plug the real book, potentially with an off the page peruser offer, and front cover.If you’re not composing for a distributer, work with a serialization master, or ring up the paper you believe is most appropriate to the material. Highlights editors are urgent for splendid ideas.Often, retailers screen press inclusion and increment their requests as needs be. There’s no assurance that happens constantly and distributers may well contend that the press’s impact on deals isn't what it was†¦ however any exposure is acceptable exposure and the more guides perusers get to the presence of another book the better.So, in this advanced age, think ink and perceive how Fleet Street can enable your book to jump on the High Street.Looking to get some bookâ coverage in the press or on authority blogs? Pitch our Reedsy marketing specialists hereâ and approach them for nothing quotes!Have you attempted to pitch your book to papers? Do you trust in the intensity of the old media in the computerized age? Offer your contemplations and encounters with us, or ask Douglas any inquiry, in t he remarks beneath!

Friday, August 21, 2020

Writing About Vietnam War Essay Topics

Writing About Vietnam War Essay TopicsVietnam War essay topics are very popular when considering essay writing as a part of your college education. Students are interested in understanding the significance of this period in American history. This is also an exciting time in history for many young adults, as they are looking back at what their lives have become today as a result of their participation in this tragic conflict.Since we are still very much in the phase of reconciliation from the end of the Vietnam War, there are plenty of other experiences that can be included in an essay about the war. These include the romanticization of the military and the positive aspects that were given to those who sacrificed themselves. However, these memories do not always reflect reality. They can often be exaggerated, especially in the movies.Other essays dealing with Vietnam War subjects may include a review of the book 'Rising Sun' by John H. Dower. It is an account of his life growing up du ring the Vietnam War. There is also a possibility that this book will inspire some young students to read more about the Vietnam War.There are also plenty of classic books that deal with the Vietnam War. These include the likes of George Orwell's 'Homage to China' and the works of Joseph Heller. Many of these books still hold up today as classics on Vietnam War topics.Many young adults and older students are interested in learning about the Vietnam War, and thus there are plenty of resources available to help them do so. Students can turn to academic publishers, bookstores, and newspapers to find help. Some schools and colleges also offer educational courses that will help students deal with their Vietnam War experiences.Books and other resources can provide a lot of inspiration and ideas to write about when looking at Vietnam War essay topics. Astudent can look at the many different books available to learn about the war. You may even find that you are able to look at famous works of literature that deal with the Vietnam War.This is not a bad thing. This is a great way to get started when looking at Vietnam War essay topics. These books and other resources can help you learn about the war and give you ideas for writing your own pieces about the war.There are a number of ways that a student can go about writing about the Vietnam War. The best approach may be to choose a topic that interests you and look for a book that focuses on the Vietnam War. This can help give students a good foundation when writing. You will soon find out that it is possible to write about the Vietnam War, provided you do not allow yourself to become too caught up in the daily struggles of ordinary citizens.

Monday, May 25, 2020

Essay on To Save the Earth - 1053 Words

To Save the Earth I wonder how much the front yard of my childhood home is worth. Of course, its worth less now than before. Once, a stately tree stood in each corner: a tall lilac, a pine, a cherry tree, and a droopy evergreen. My favorite tree lived in the middle. I never knew what kind it was, but every spring it blossomed in delicate pink, and on warm afternoons, I read under its canopy. The front yard no longer looks like that, however. My father removed the lilac bush because it made the lawn too difficult to mow, and cut many of the branches from the pine and my pink-flowered tree so that friends could park their cars on our lawn rather than getting ticketed for parking on the street. Eventually, my tree died from those†¦show more content†¦He likens destroying our environmental heritage to destroying our cultural one. He questions whether we can really replace or improve upon the works of Shakespeare, Beethoven, Goethe and the Beatles the way some claim science will one day allow us to do with living creatures. Pointing to various psychological studies, Wilson also suggests that we instinctively feel an affinity for other forms of life and hence that living in balance with nature is necessary for our mental well being. Although thought-provoking, his stance isnt persuasive enough to convince someone like my dad, or even me. To convince someone like my dad that the environment is worth saving, a monetary value needs to be attached to it. Wilson does so, exploring the value of the environment as both a source of raw materials and a provider of services. Particularly compelling is his discussion of the forested watershed in the Catskill Mountains of New York, which purifies the water supply for New York City. As the watershed became more and more polluted, Officials in New York City...could build a filtration plant to replace the Catskills Watershed, at $6 billion to $8 billion capital cost, followed by $300 million annual running costs; or else they could restore the Catskills Watershed to somewhere near its original purification capacity for $1 billion, with subsequently low maintenance costs. He also estimates thatShow MoreRelatedSave the Earth and Save Life Essay1102 Words   |  5 Pageseffectively extinct in its natural habitat—and no amount of change can save it. Scientists estimate that just 20,000 to 25,000 polar bears survive in the wild,†(Walker, Gabrielle and Sir David King). Global warming is affecting not only polar bears but also many other species that are going extinct. Habitats are destroyed and islands are invaded by the sea water, slowly sinking. Every living thing and environment on this earth is affected by global warming. However, many decide to ignore such factsRead MoreSave Our Mother Earth940 Words   |  4 PagesLet’s save our ‘Mother Earth’ It is the only planet in our solar system on which life exists with incredible biodiversity. People all over the world celebrate this grand event to protect flora and fauna and to clean up the earth on which we live. The noble ‘Earth’ has bestowed the human beings with incredible and beautiful nature in the form of mountains, rivers, forests and various natural resources that helped human beings to survive and initiated our evolution. So, now it’s our time toRead MoreRecycling: Save Planet Earth835 Words   |  4 PagesRecycling: Save Planet Earth Preserving the environment is very important. One way that would be possible is by recycling. Recycling is the recovery and reprocessing of waste materials for use in new products. There are important environmental and economic benefits connected with recycling. Common materials that are recycled consist of aluminum cans, glass, paper, wood, and plastic (â€Å"Recycling†). Cleveland, Ohio joined the ranks of requiring recycling and also fines the homeowners for not disposingRead MoreHow to Save Mother Earth2095 Words   |  9 Pagesare so secure, safe and well-nourished within Mother Earth’s womb. However, we never saw the real extent of how precious this planet is to us and we went out the world as a successful species but completely a failure as sons and daughters of Mother Earth. Instead of protecting and nurturing the environment, we did just the opposite. We built factories that release substances that destroy the environment and kill many animals, we brilliantly invented new materials but took so long to realize that theyRead MoreEssay Solar Energy May Save the Earth1393 Words   |  6 PagesSolar Energy May Save the Earth Abstract: The current energy situation with fossil fuels as the main source of the world’s energy has two main flaws: fossil fuels contribute to global warming via the greenhouse effect and they are limited in the quantity that remains. Solar power solves both of these problems and can be captured by utilizing photovoltaic cells. However, photovoltaic cells have their own drawbacks due to their high costs of installation and maintenance. The world currently functionsRead MoreSave The Earth, Buy Less By Jared Blumenfeld984 Words   |  4 PagesIn â€Å"Save the Earth, Buy Less† Jared Blumenfeld that â€Å"China will overtake the United States next year to become the world’s largest producer of greenhouse gases The most worrying threat to our planet at the present time is global warming. Global warming is a massive problem for one to solve, but we can create positive change by making environmentally-conscious personal choices and inspiring others to take collective action. I believe we all can take actions to reduce the global warming: we can reduceRead MoreWays And Means That Could Be Working For Save The Earth From Global Warming1149 Words   |  5 PagesWays and Means that could be Employed to Save the Earth from Global Warming. What is Global Warming This is a steady increase in the lower level temperature of the earth atmosphere due to the release and build of greenhouse gases. While this temperature grown by 0.6 C in the last 140 years, it may grow from 1.5 C to over 2.0 C by the year 2070, and cloud utterly change climate zone patterns resulting in increased or decreased rainfall, winds, snow, and other unparalleled weather phenomenon. TheRead More100 Ways to Save Mother Earth - Reduce, Reuse, Recycle, Respond4176 Words   |  17 Pages100 Ways To Save Mother Earth - Reduce, Reuse, Recycle, Respond Our Mother Earth is currently suffering from different types of pollution brought about by humans. And with this, a lot of negative effects have emerged. Reports of flash floods brought about by illegal logging can be seen on the news. Destruction of the forest and exploitation of wild life resulted in the extinction of exotic animals. Increased carbon dioxide in the atmosphere brought global warming. There are numerous environmentalRead MoreWays and Means that Could Be Employed to Save the Earth from Global Warming627 Words   |  2 PagesWays and Means That Could Be Employed to Save the Earth from Global Warming The unequivocal and continuing increase in the average temperature of the earth’s climate system is referred to Global Warming. The temperature of the Earth has risen by 1.4 degrees F over the past one hundred years. Over the next hundred years, the temperature is also projected to rise 2 to 11.5 degrees F. Even though it seems like small changes, rising global temperature can translate into dangerous shiftsRead MoreGlobal Warming Is An Important Problem944 Words   |  4 Pagessmall affected right now, but for a long time, it will take your life away. Why don’t we should do something to save the earth as save our life? One person can do nothing but a group of people can make different and change the world. We can do the small things from home, but it also helps us save the earth. Firstly, I think we should create an organization to called â€Å" SOE (Save Our Earth). Then, we really the cooperation of everybody, we will make a poster and flyer to propaganda every one knew about

Friday, May 15, 2020

Totalitarian Government in Animal Farm Essay - 928 Words

Government is in all aspects of every day life. Quality of life depends on how effective a government is at ruling and guiding its people. It is challenging finding good leaders who will effectively make decisions for the benefit of the people and who will make sure their country is thriving. There are many types of government, and all of them each have a favorable trait which makes them seem superior to the rest, but some governments are better to others. Due to its effectiveness and way of life, a totalitarian government is better than a democracy. In Animal Farm, one of the main causes of Napoleons power over all of the animals was his use of propaganda, a classic totalitarian tool. He used it to manipulate the uneducated animals and†¦show more content†¦Every day, there are always angry protesters marching through the streets creating chaos. The slogan of â€Å"Government of the people, by the people, and for the people† is the foundation of the democracy in America, and because of this, everyone has a right to vote and protest what they believe in. There is never a common ground, and politicians, whose jobs are to better the lives of the American people, just put on war paint and point their guns at each other, instead of fighting on the same side. In a democracy, there are always groups fighting against other groups. For example, conservatives are always fighting against liberals and the country is torn. It is important for a democracy to have common ground or else there will never be peace in a society, un like in a totalitarian government. In a totalitarian government, a dictator is the only person allowed to make decisions, which is the opposite for a democracy. The ability to ineffectively make decisions in a democratic government is the reason why America is currently in a crisis. A few old men aren’t able to agree on anything, and they shut down the government. The American democracy is built in a way that every person has the right to speak their opinion. Congress prevents President Obama from making a single move, in fear they won’t get what they want. Of course, guiding the president from making rash decisions is crucial, but the American government and the freedom of Congress to shootShow MoreRelatedAnimal Farm And 19841457 Words   |  6 Pagesï » ¿ George Orwell s views on totalitarian governments were not concealed from public view. He expressed his thoughts and opinions through his books. Among these books were Nineteen - Eighty -Four and Animal Farm, which were his works that most obviously portrayed his disfavor for totalitarian governments. Totalitarian governments are controlled by political authorities who have control of all aspects of society. Nineteen-Eighty-Four and Animal Farm are two different books that have different waysRead MoreTheme of Fear in George Orwells Novels Essay1560 Words   |  7 PagesFear within the ignorant animals of Animal Farm and defeated humans of 1984 exist to uphold each novel’s totalitarian government. Each of these George Orwell novels delve into the power and manipulation of an absolute dictatorship. Napoleon in Animal Farm and Big Brother in 1984 both claim the newly established system of authority is of superior quality than the preceding regime. Apprehension is due to both fic tional and realistic threats, twisted for the government’s power-hungry use. Feelings ofRead MoreTotalitarianism in Orwells Mind Essay1053 Words   |  5 PagesOrwell hates in government. 1984, a book written by Orwell, depicts a society called Oceania, in which unwary citizens are obedient to the Party, a totalitarian regime. Totalitarianism is defined as a political system in which a centralized government does not tolerate any form of political dissent and seeks to control many, if not all, aspects of public and private life. Another one of George Orwell’s books, Animal Farm, is an allegory about the Soviet Union, and in it farm animals subscribe to aRead MoreBrave New World And Animal Farm1082 Words   |  5 PagesNew World and Animal Farm, the common aspect is the idea of a totalitarian dystopian society. While Animal Farm started out as an attempt to achieve a perfect utopia, and then drifted into a totalitarian dystopia, Brave New World pretends to be a utop ia, while hiding the fact that it is actually a totalitarian dystopia the whole time. There is a fine line between a utopia and a totalitarian dystopia. Animal Farm is established with moral intentions. The neglected animals of the farm rise up to overthrowRead MoreGeorge Orwell s The And Animal Farm1749 Words   |  7 PagesThe consequences of totalitarian government are almost always detrimental to the whole of a society; manipulation of the common people to make them idolize a leader is just one of the many negative aspects of this type of government. While the greater part of a community may be phased by such manipulation, there will undoubtedly be a scarce amount, yet an amount nonetheless, of individuals who see right through it. The brave individuals have the mindset to stop at nothing to make a change in theirRead MoreAnimal Farm Essay855 Words   |  4 Pages The book Animal Farm by George Orwell is a novel comparing the beginning of the Soviet Union to an imaginary country called Animal Farm. Animal Farm is an allegory to the Russian revolution with the rise of Stalin and communism. Some points that compare Animal Farm t o the Russian Revolution and its beginning are, the historical similarities of Animal Farm and the USSR, the comparison of Napoleon and Stalin, the suffering of animals that relates to the suffering of Russians under Stalin, and howRead More Totalitarian Society As Showed Essay702 Words   |  3 Pages Totaliterainism found in Animal Farm George Orwell ¹s story, Animal Farm, is a satire of Soviet Russia. In a more general sense, however, the story traces the rise and fall of any totalitarian regime. All of the animals on Animal Farm somehow contribute to either the creation, destruction, or temporary success of the totalitarian government. The original goal of the Animal Farm society is a socialist society, but it turns bad. As the animals begin the Animal Farm society, everyone is equal. As timeRead MoreAnimal Farm And George Orwell By George Orwell1034 Words   |  5 Pageswith his 1945 novel Animal Farm, which drew on personal experiences and deeply rooted fear to satirically critique Russian communism during its expansion. Noticing the impact he made, he next took to writing the novel 1984, which similarly criticized totalitarianism by depicting an overwhelmingly melancholy dystopian society. 1984 achieved similar success and opened the public’s eyes to the dangers of the spread of despotic regimes throughout the world. By examining both Animal Farm and Orwell’s biographyRead MoreGeorge Orwell and Animal Farm and 19841008 Words   |  5 Pages George Orwell and Animal Farm and 1984 nbsp; George Orwell is only a pen name. The man behind the classics Animal Farm and 1984 was named Eric Arthur Blair and was born to a middle class family living in Bengal in 1903. Eric Blair got his first taste of class prejudice at a young age when his mother forced him to abandon his playmates, which were plumbers children (Crick 9). He could then play only with the other children in the family, all of whom were at least five years older or youngerRead MoreThe Role Of Pigs In Animal Farm By George Orwell1031 Words   |  5 Pagesnovel, the animals rebel against the humans and overtake farm. They then create the seven commandments which the animals are supposed to live by. These were created to keep peace on the farm, but the pigs slowly changed them in their favor over the course of the story. These changes represent and symbolize how governments slowly change ideas to help the upper class of any nation. The changes in the first, sixth, and seventh commandments show how the pigs repres ent a corrupted and totalitarian government

Wednesday, May 6, 2020

The Best Day Of My Life - 1169 Words

Thursday, September 15, 2016 was the best day of my life. Earlier that day, I handed in a paper titled Passions and Desires. However little did I know, that God was going to reveal incredible things to me and the passions and desires I had written about where going to align with God’s kingdom. Thursday, September 15, 2016 was the day I experienced God’s kingdom and His shalom here on earth so beautifully and perfectly. The story begins a little earlier than Thursday. Last week, a man by the name of Paul Glader came and told me about New York City and journalism. Immediately, a light bulb went off in my head as I sat on the edge of my set, eager to learn more. Questions flooded my mind as everything this man said created in me a strong desire to go to New York City. Also, in that same week, I continued to receive emails from The Diamond and so I felt compelled to check it out. Little did I know that Paul Glader would once again speak to me and feed my desire to know more about journalism. After the meeting, I nervously sent a vulnerable email to Professor Pitts and told him I wanted to go to New York, but I didn’t know how to get there. My step in faith had been the correct choice. He emailed me back and told me that this was exactly the kind of email he had been hoping to get when he dreamed of teaching at Dordt. Fast forward to Thursday. At 4:00, Professor Pitts and I talked about journalism. Everything that he told me was exactly what I had dreamed of. He told me that aShow MoreRelatedBest Days in My Life1094 Words   |  5 PagesENGLISH -119 ESSAY # 1 Best Days in My Life After a long time I went to visit my homeland . Those days were my best days in my life. I mean colorful days in my life. for the first time, after a long time, I saw my grandparents . who were amazed to see me again . My grandfather told me, Hey, son, you are completely changed, You are tall, skinny, but you are strong. My grandmother said that whenRead MoreMy Best Days Of My Life1376 Words   |  6 Pagesthe best days of my life. Is it clichà © to call my first concert experience one of the best days of my life? Probably. But it was just such a surreal experience. I went to go see The 1975 at Club Nokia in Los Angeles, California. My best friend knew that I had never been to a concert before, so on my Birthday she gave me tickets to go see The 1975 as a gift. I had been looking forward to the concert for months, and when the day finally came, I felt both nervous and excited to go see one of my favoriteRead MoreThe Best Days Of My Life2382 Words   |  10 PagesHanging with my grandmother are some the best days of my life. I remember when I felt sick in school my mom and dad could not pick me up, so my grandma left work to come and pick me up. My Grandma made me feel better, she cooked for me and we both shared some laughs. Looking back on those days, I can see just how amazing my gram truly is, but I know that every day in life can t be a sunny and pain free. Recently I interviewed my grandma. We talked about her life from childhood to adulthood, alsoRead MoreThe Best Day Of My Life1816 Words   |  8 PagesToday wasn’t going to be any normal day, today was going to be the best day of my life. I was laying in bed when I heard my phone, I rolled over; and saw the notification that said â€Å" Bieber Concert Today† my face lit right up. I jump out of bed and went down stairs. My mom was already up and getting ready in her bathroom. We were leaving at eight to go to my cousins in Jonesboro to pick them up and then head to Indianapolis. I made my self some breakfast and then went upstairs to start getting readyRead MoreThe Is The Best Day Of My Life2916 Words   |  12 Pageswith a formula. I have never been so proud in my entire life. It was like I had just won the lottery and the jackpot was 32 billion dollars. Now we could predict how long relationships will last. We can also predict who will break up with whom. I would now become famous and known as the boy who can tell the future. This formula on this small tiny piece of paper would revolutionize the world. Not only all that, but I would have money coming out of my ears. I would change history for the rest of theRead MoreMy Worst Day : The Best Day In My Life1581 Words   |  7 PagesEveryone human in the world has had a horrible day or the best day that they could ever imagine. Most of the time, an individual will experience both in their lifetime. For example, death, losing a job, or failing an important class could count as a day that an individual would never repeat. Inversely, finding love, getting accepted into college, or winning the lottery could count as a person’s best experience. To summarize, there are days or experiences that a person would pay 1,000,000 to repeatRead More Best Day of my Life Essay630 Wo rds   |  3 Pages Throughout life I have had many memorable events. The memorable times in my life vary from being the worst times in my life and some being the best, either way they have become milestones that will be remembered forever. The best day of my life was definitely the day that I received my drivers’ license. This day is one of the most memorable because of the feelings I had when I received it, the opportunities that were opened up for me and the long lasting benefits that I received from it that stillRead MoreLife Essay : The Best Day Of My Life1064 Words   |  5 PagesTHE BEST DAY OF MY LIFE Everything started on a beautiful sunny day, I was nine months pregnant with the most beautiful belly shape, but also it was ready to pop. That morning I woke up feeling different, it was some type of excitement running through my body, and like I wanted to get dolled up kind of different, so I curled my hair, put some makeup on and wore my long blue dress. My husband and I decided to have a little date, so we went to town and had lunch together at a restaurant, also wentRead MoreLife Essay : The Best Day Of My Life1058 Words   |  5 Pages THE BEST DAY OF MY LIFE Everything started on a beautiful sunny day, I was nine months pregnant with the most beautiful belly shape, but also it was ready to pop. That morning I woke up feeling different, it was an unexplainable type of excitement running through my body. I wanted to get dolled up, so I curled my hair, put some makeup on and wore my long blue dress. 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Tuesday, May 5, 2020

Management Accounting Budget and the Presidency

Question: Discuss about the Management Accounting for Budget and the presidency. Answer: Introduction Financial accounting is compulsory for the company and should be prepared because it is meant for the outsiders, which would provide information and help in taking investment decisions (Markowitz 2014). It is prepared at the end of every financial year whereas management accounting is not compulsory to the organization and it is prepared as per the organizations needs. The given report will analyze different aspects for financial accounting. Need for investing in the latest software of management and financial accounting The company having diversified activities in both manufacturing and service sectors has to upgrade itself according to the changing situation of demand. The company is planning to make investment in latest software of financial and management accounting. This need for taking decision would be discussed following the explanation of the differences between the two areas. (Chiu and Choi 2013). The following points differentiate the financial accounting form the management accounting: The system of accounting reveals the financial position of the company by focusing on its financial statements to the outside parties so that they can form a judgment about the companys financial health and accordingly take the investment decision. (Hamidullah 2015). On the other hand, management accounting is that system of accounting, which assists the managers in taking business decisions such as framing the strategies, policies and plan by providing relevant qualitative and quantitative information. Financial accounting dealt with the outside or third parties as well as with the internal management but management accounting is needed only for the internal management. (Kaplan and Atkinson 2015). For examples, management accounting deals with direct raw materials, wages, overhead and financial accounting focus on accounting issues, GAAP, IFRS, etc. In the technologically advance era, software plays a vital role in maintaining and preparing financial records and also for analysis and forecasting purposes (Mitrokotsa and Dimitrakakis 2013). If the company invests in the latest software, this software would help in predicting and creating the financials and the budget would be created accurately using the software. The budget can be formulated by processing the data and dissemination of the digital information (Berman 2015). There are other advantage of adopting the latest software as this would help the management accountants to save their time in calculating lengthy information and release them form the burden. Evaluation of the importance of classification of costs in business decision making Classification of costs The classification of costs is immensely important to the business as it would enable them to expand and progress the business by controlling the costs. Two major costs are direct and indirect costs. The management classifies the costs on various parameters, because they have to make choices among alternative courses of action and they are constantly faced with that (Weil et al. 2013). The classification of costs provides the management with the relevant and indispensable information for pricing of the product and measuring the income. Classification would help in measuring the efficiency of the organization by identifying the place and the amount of cost which have been incurred. Different types of costs can be further explained with the help of the following table:- Classification of costs Types Direct and indirect costs Direct costs can be classified as manufacturing costs. On the other hand, indirect costs are related to costs incurred from production of any kind of goods and services Function Production and Non-production Production costs can be classified into direct labor, direct material and factory overhead. On the other hand, non-production costs can be classified into selling and administrative expenses. Relevance Opportunity costs and Future costs Opportunity costs can be classified as value of an alternative activity, when the other alternative has been selected. On the other hand, future costs can be classified as an estimated forecast of future value of an activity. Behavior Fixed, semi variable and step costs Fixed costs are those, whose value remains unchanged over a period of time. Semi-variable costs are those expenses which contain criteria of both fixed and variable costs. On the other hand, step cost is a cost that does not change by a large amount even if the volume changes. The fixed and variable cost can be explained using a graph (refer to appendix 1). The fixed cost is represented as the horizontal line as it remains fixed at different levels of production. However, the variable cost is represented using the rising straight line as the cost changes with change in the level of production. Again, the step costs are essentially semi-fixed costs that remain constant over a specific range of output and thereafter increase with attainment of the critical level of output. The step can also be explained using a graph as presented in the appendix (Refer to appendix 2) Table 1: Classification of costs (Source: Berman 2015) Cost Control The cost of control can be explained using examples: Say, the material costs- by classifying the cost as material, the organization would be able to reduce and control the cost of material by standardizing the materials to be used and avoiding its wastes (Patterson and Hennessy 2013). Now, by classifying the costs based on overhead, the organization can ascertain the costs incurred under various heads and accordingly plan to reduce the costs incurred. Also, by classifying the coasts as labor costs, the organization can find out the costs incurred in employing labors. A business needs to be well acquainted with the area where the expenses is being incurred relating to the product manufacturing so that the budget can be prepared easily. The organization prepares the budget accordingly when the costs is classified. Costs classification would enable the management in setting up the program related to cost control so that the expenses are kept within the budget (DRURY 2013). This is done by clearly creating a difference between the areas where the saving is possible and the areas where the expenses are not flexible. Now if we classify the costs as per volume so this cost relationship to volume is very vital in measuring the performance, costing of the product and influence decision variables. Some of the cost is classified as relevant costs because they are considered appropriate for making the management decisions which are specific. Costs would neither be underestimated nor be overestimated as the costs have been assigned to proper department based on cost classification (Chiu and Choi 2013). Say for example, the costs, which have been incurred in the polishing department, are different from costs incurred in running a department of machinery. The costs, which are actually incurred in these departments, can be easily estimated. According to Berman (2015), classifying the costs would help in allocating the costs to the cost center and apportioning to the right costs unit and this would help in tracking the source where the costs have been incurred. One of the aid in the preparation of the financial statement is ascertaining the cost data which are accurate, so if the cost is classified, then the various overhead costs, prime costs and other costs can be easily find out. Therefore, the total production cost in the organization can also be ascertained which would be relevant in preparing the financial accounts. Classification also provides the useful information in adopting the proper method for accounting. Objectives of preparation of budgets The budget is created using various variables and this can be useful in measuring and evaluating the performance of the employees. The variances form the budget is used to measure the performance (Gandhi et al. 2015). Budget is also used for measuring and monitoring the actual performance of the business by comparing the actual performance with the forecasted. Budget is used by the managers to control the various activities and it act as a mechanism of control which is used for controlling the availability of resources and activities within an organization (Hamidullah 2015). The variances can be highlighted form the control and the management can take remedial actions so that the objectives relating to the budget policies are met. The strategic plans of the management are implemented by planning in very detailed way, which is produced in the budget. (Weil et al. 2013). Budgeting process would motivate the managers and encourage them to take the actions regarding the future operations and refining the existing plans and the way of handling the changing situations. Operational budget is a budgeting process followed by the company which helps them in estimating the income it would make and a detailed plan of its short term expenses (Hill and Hill 2012). The various types of operating budgets are as follows: Expense budget- One of the operational budget is expense budget which documents the expenses which have been expected during the period of budgeting (Weil et al. 2013). It includes the estimated cost of overhead and also the labor and material costs involved in the production. Revenue budget- Another form of operational budget is for judging the marketing and sales effectiveness. The variable included in preparing this budget is the quantity of sales made and the price of the product or goods sold (Kaplan and Atkinson 2015). Profit budget- It is also known as market budget. The managers who have the responsibility of managing the revenue as well as costs of their unit use this budget. It includes the schedules prepared for the coming year and the projected financial statement and it is regarded as the plan for annual profits. The objectives of preparing the operational budgets are to anticipate that whether the expenses of the budget have been adequately prepared. It also helps in controlling the activities across various units (Markowitz 2014). Using this budget, managers would be able to control the service, advertising and training of personnel in terms of the quantity and quality. This would have an indirect affect on the volume of sales and help the management in estimating the volume of sales so that all the departments would perform efficiently. Illustration of the use of standard costs for variance analysis and favorable and adverse variance Use of standard cost for variance analysis A standard cost may be described as costs, which are predetermined, and it is estimated so as to manufacture a product or to perform a service. It correlated the quality of material and labor to the technical specifications. Standard cost makes use of variance accounting for the purpose of valuing work in progress and stocks and thus providing a basis for control mechanism (Mitrokotsa and Dimitrakakis 2013). The standard of cost for the activities is established through the standard costing and it is a tool for controlling the costs Let us consider an example to explain the variance analysis. Suppose that an organization estimates its labor costs to be $ 2.5 per unit at the beginning of the year. In addition, this estimate is established by the cost analysts, engineers or by looking at the trends of past experience. Now, say the actual costs incurred be $ 3 per unit. Now, when a comparison is made between the standard cost set and the actual cost incurred, then there is a deviation of $ 0.5.Variance analysis is nothing but the deviation of the actual cost with that of the standard. This deviation or the variability of costs enables the management in coming to the conclusion that whether they have been successful in controlling the costs (Parambath et al. 2014). In addition, the costs are evaluated on the basis of its favorability and unfavoribility. If the standard costs are less than the actual costs incurred then it is regarded as unfavorable variance and on the other hand, if the actual costs incurred are les s than the standard costs then it is regarded as favorable variance. Favorable and adverse variance Favorable variance would indicate that there is a difference between the planned and the actual results and it is called favorable because it is in favor of the business (Gandhi et al. 2015). This can affect the business performance in terms, say for example the business has experienced profits increase and this can be either attributed to increased actual revenue or because of the decreased actual costs. Unfavorable variance is also the difference between the actual outcomes and the established standards of costing (Patterson and Hennessy 2013). Such deviation is not favorable to the business. Say for example the company has experienced a decreased profit and this can be attributed to the increased actual costs, that is the costs which are incurred actually is more than the expected or standards costs set in the budget. This variance can be analyzed in terms of revenue or sales considering the costs (Mitrokotsa and Dimitrakakis 2013). Conclusion It can be concluded that there are different types of costs or variances that form the basis of management accounting. Analyzing the variance serves many functions and has importance in evaluating the business performance. It helps in setting a benchmark and act as a mechanisms to control the costs. It can be also concluded that operating budget is a tool for estimating the revenue and expenses of the companies and make itself prepare in advance for dealing with any kind of variations. The current report also helps in identifying with the importance of investments in software in financial and management accounting. Therefore, this report helps in understanding that budgets can help the corporation to avoid over spending and provides balance. Again, the variance between the budget and the actual figure can help the management in adjusting the overall strategy of the company. The present report also helps in gaining a comprehensive understanding regarding the importance of the classifi cation of costs to the business as it helps in expansion and improvement of the business by controlling the costs. References Berman, L., 2015. The Office of Management and Budget and the presidency, 1921-1979. Princeton University Press. Chiu, C.H. and Choi, T.M., 2013. Supply chain risk analysis with mean-variance models: a technical review. Annals of Operations Research, pp.1-19. DRURY, C.M., 2013. Management and cost accounting. Springer. Gandhi, N.M., Spaulding, J. and McDonald, G., 2015. BUDGET GROWTH, SPENDING, AND INEQUALITY IN DC, 20022013. Capital Dilemma: Growth and Inequality in Washington, p.159. Hamidullah, M., 2015, November. Revenue Structure and Nonprofit Budget Distribution Behavior. In 2015 Fall Conference: The Golden Age of Evidence-Based Policy. Appam. Hill, A. and Hill, T., 2012. Operations management. Palgrave Macmillan. Hofstede, G.H. ed., 2012. The game of budget control. Routledge. Kaplan, R.S. and Atkinson, A.A., 2015. Advanced management accounting. PHI Learning. Markowitz, H., 2014. Meanvariance approximations to expected utility. European Journal of Operational Research, 234(2), pp.346-355. Mitrokotsa, A. and Dimitrakakis, C., 2013. Intrusion detection in MANET using classification algorithms: The effects of cost and model selection. Ad Hoc Networks, 11(1), pp.226-237. Parambath, S.P., Usunier, N. and Grandvalet, Y., 2014. Optimizing F-measures by cost-sensitive classification. In Advances in Neural Information Processing Systems (pp. 2123-2131). Patterson, D.A. and Hennessy, J.L., 2013. Computer organization and design: the hardware/software interface. Newnes. Weil, R.L., Schipper, K. and Francis, J., 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.