Ai Weiwei Marcel Duchamp - Debate Within the Art World free essay sample

Artists’ intentions are shaped by context, materials, ideas and audience. Discuss this statement with consideration of how audience interpretations of artworks have caused debate in the art world. An artwork is often an artist’s subjective expression of their context. The ideology of artists, their perceptions of their contexts and the materials available to them play a significant role in the creation of their artworks. However, an artist’s intentions can be misinterpreted or disregarded by their audience, often sparking fervent discussion within the art world. Through the artists Ai Weiwei and Marcel Duchamp, we can clearly see how personal reactions to an environment shape the intent of artworks. Additionally, from their audiences’ inability to see past the face value of their work to its complex connotations, one can clearly witness the various misinterpretations of art and the resulting debate. Ai Weiwei is a contemporary Chinese artist who works actively in sculpture, installation, architecture, photography, film, and uses these as a medium though which to portray his social and political criticisms. We will write a custom essay sample on Ai Weiwei Marcel Duchamp Debate Within the Art World or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Born in May 1957 in Beijing, Weiwei grew up during a time when the art scene consisted exclusively of government approved paintings and styles. It took a decade of liberty in New York for him to begin to explore his own radical practice, which now involves many different mediums. The artist’s intentions are clear; his works attempt to expose political mayhem and the struggle of the Chinese people for human rights. Weiwei aims to spark debate because he believes it results in change. Although questioning of government policy is extremely detrimental to ones freedom in China, Weiwei attempts to use his art and iconic position to remove China of its corrupt political culture. His human rights views and aims are outlined in his statement; â€Å"If we don’t speak out, we are part of it†. During an interview, Weiwei stated, â€Å"Marcel Duchamp influenced me in a way to be aware of the mental condition, art is an effort of attitude. Duchamp’s influence is reflected through the ideological undertones of Weiwei’s work and the way he delicately examines the complex intersection between artistic practice and social activism. He creates artworks that are explicitly political while still realising artistic value in his execution. Not only does he have unique courage, unwavering determination and clear objectives, but Weiwei’s work is also remarkably poetic and human, allowing it to appeal to a wide audience despite its political message. The unstable political state in Weiwei’s context means he rarely has the opportunity to exhibit his work in China. In Weiwei’s view, the country is unable to truly understand culture, art, and the value of creativity. Weiwei made a personal effort to expose the government after the 2008 Sichuan earthquake with an investigation of student casualties. Appalled by the efforts of Chinese officials to conceal the high casualties, he searched for and documented each of the 5385 children in the Tofu schools who’s lives were taken as a result of poor infrastructure. Weiwei published the list on his blog, which was then shut down by Chinese authorities in 2009. Despite this, his efforts were validated by an installation work of the students backpacks titled â€Å"Remembering† (2010) exhibited at the Haus Der Kunst in Munich. Weiwei was arrested for his criticism of the government’s social injustice. However, to shield this issue from public debate, his detainment was said to be concerning ‘economic crimes’. Many were appalled at the actions taken against his freedom and thus an international debate was sparked. Weiwei was able to fulfill his intentions to reveal the injustices of the Chinese Government through his strong engagement with his audience and the debate he caused in the realms of politics and art. The installation â€Å"Sunflower Seeds† (2010) exhibits Weiwei’s fearless campaign for human rights and freedom of expression. The work features 100 million hand painted porcelain sunflower seeds covering the entire floor of the Turbine hall at the Tate Modern museum in London. The subject matter of sunflower seeds has many indirect meanings, one being associated with his childhood. His father, Ai Qing was a renowned modern poet in China. In 1958, Ai Qing was accused of being anti-communist, forbidden to write, and exiled to Xinjiang province, where Weiwei spent his youth. In this interpretation, the actual image of sunflower seeds represents his childhood experience of growing up in a farming area where sunflower seeds were in abundance, whilst also reflecting on the injustice the fascist government did to his father’s freedom. The work is also considered a direct allusion to the demagogic principles of the former ruler of China, Mao Zedong. Chairman Mao is the sun, and his loyal followers are the sunflowers surrounding him; this is a metaphor for the unwavering obedience of almost all of the Chinese population under the rein of the communist leader. The seeds served as a symbol of Mao’s godlike power to render the world fertile, a theme that was often illustrated in his countless political portraits. This sunflower motif originated from a popular propaganda poster, which Weiwei exploits to remind his Chinese audience of the cycle of political bias that has ruled their country for decades. Through the structural decision to juxtapose the organic form of a sunflower seed with the cold, hard, industrial choice of materials, the work has become a subtle criticism of political policy. Whilst the work has unquestionable ties to history, it also relates to the current condition of Weiwei’s world. The wide recognition of the product label ‘Made In China’ is representative of the culture’s ability to turn individuals into mass producers. This is alluded to in the production process of the work; the installation consists of a hundred million seeds, crafted in porcelain and hand-painted by 1,600 skilled workers, a process that took two and a half years to complete. It is the monumental scale of this work that has an undeniably strong impact upon its audience. It is tremendously overwhelming yet capable of alluring viewers into the compelling political references within the work to then communicating them to the wider world. Weiwei’s â€Å"Sunflower Seeds† marks the zenith of his artistic achievements in his career. Weiwei is resolutely concerned with bringing about a change in society’s way of thinking and behaving through artistic ideas and actions. However, ironically his installation â€Å"Sunflower Seeds† captivates its audience by its sheer beauty and poetry. The realistic approach Weiwei has taken in representing sunflower seeds in terms of colour, line, and the physical texture is appealing to the audience and also conveys Weiwei’s political views. Unfortunately, due to the overwhelming response to the installation, foot traffic has caused a lot of ceramic dust which is concerning for public health and viewers can no longer interact with the work. Weiwei’s intention was for people to respond to it physically, and so while the work may lose that powerful element of communication, viewers can still be enlightened through a visual encounter. Through â€Å"Sunflower Seeds† it is evident that the artist’s intentions and ideas were shaped by his contextual circumstances and demonstrated through his choice of materials. An art newspaper states, â€Å"The public and critical response was overwhelmingly positive†. However, this particular work has inspired debate within a wide audience, including a political one. Their interpretation of the work as an expression of dissidence has lead to extreme reactions by the Chinese government that have been harmful to Weiwei’s freedom of thought, speech and artistic practice, a controversy which has sparked new debate within itself. The 1995 Weiwei produced a series of photographs, each 148 x 121 cm, entitled â€Å"Dropping the Han Dynasty Urn†. They essentially portray three progressive stages of Weiwei dropping an ancient urn and attempt to challenge what society perceives as valuable. However, art critic Noah Buchan disapproves, â€Å"the exhibit fails to adequately examine the parameters of the question it is asking†. The destruction of the symbol means the destruction of what it represents; the breaking of a vessel that embodies and contains history is meant to contest the audiences priorities, whether it be history itself, the articles that represent it, or learning from it to create a better future. The substitution of one kind of value for another occurs when he displays the documentation of the transformation in a museum, retaining the value of the object and giving it a present as well as historical significance. The aged, black and white colouring of the photos, in conjunction with the important subject matter, encourages people to look at the past in a critical way and make them conscious of the value that society puts on history. Urns of this age are usually cherished for their anthropological importance. Weiwei strips it of its precious aura, only to reapply through the means of the art making practice. He challenges the way that objects from the past become idolised, causing them to lose a large part of their function. They become a monument, an artifact or a fossil. The destruction of an artifact, or rather the transformation of one, like Weiwei has done, allows for the object to be reborn with the new purpose of reflecting the current socio-cultural context. Weiwei uses his work to engage with issues pertinent to contemporary China, notably the loss of historic material due to rapid modernization. The destruction of such a prized historical piece brought about debate on the validity of the Cultural Revolution. During this period, Communist leader Mao Zedong ordered the destruction of all things that had historical value as they were thought to be the root of capitalist, bourgeoisie ideologies. Weiwei appeals to the human instinct with each photo, by depicting the urn at a later stage in its fall. This connects with the audience on a psychological level, suggesting an urgency that leaves the viewer emotionally fraught. By capturing the obliteration of the Han Dynasty urn, Weiwei formed a cenotaph; in documenting the very moment of destruction, an instant that had immeasurable connotations of loss, he draws attention to the many losses as a result of the tyrannical leadership of Mao and the devastation during the Cultural Revolution. The great extent to which this work resonated within the minds of its artistic audience was made evident by the arrest of Weiwei. This was a step the government took to ensure Weiwei’s political objections were not heard. However, ironically it has instead caused immense debate within the art world. Upon hearing the news, various Hong Kong artists responded by creating a series of variations on the same theme that upheld Weiwei’s ideas and political opinions. One particular man photographed himself dropping a clock, suggesting the declining sanity of Chinese policy over time. Weiwei’s depiction of his broader collection of Neolithic urns expand the original meaning of â€Å"Dropping the Han Dynasty Urn† through his iconoclastic appropriations of historic vessels. Weiwei treats the treasured artifacts as the foundation of a contemporary masterpiece by painting, dropping, grinding, or tagging them with a new age logo. The Coca-Cola logo on one of the urns represents the commercialisation of an ancient culture, representing the industrialisation of China. The urns coated in industrial paint maintain their original form but contrasts with the bright, commercial colours that seems ill fitting on the ancient figure. This reflects Weiwei’s criticism of the reality of the political world. Through â€Å"Dropping the Han Dynasty Urn† it is evident that Weiwei’s negative opinions on Chinese politics have been shaped by the hindsight of his 21st century context. His choice of materials have shaped the way he portrays his ideas and his endeavour to make people aware of the value of history and its influence on their lives. This particular work has encouraged debate in numerous ways, particularly in the art world. His campaign for political awareness that resonated within the minds of many was brought to light after his arrest, inspiring a mass objection from his international audience. Marcel Duchamp was a talented French artist active in the Dadaist period. He became a pioneer for a revolutionary way of thinking that resonates within the work of artists generations later. Challenging traditional artistic practice with irony and satire is a hallmark of Duchamps legendary career. Through his progressive ideas and groundbreaking works, he paved the way for newer movements and styles, such as Pop Art, Minimalism and Conceptualism. Duchamp had a fascination with â€Å"putting art back in the service of the mind†, and so he rejected the work of other artists as retinal art, which intended only to please the eye. His relentless probing of the conventional boundaries of art unsurprisingly caused intense debate within the art world. In 1912, he was asked to withdraw his painting, â€Å"Nude Descending a Staircase† from the Salon des Independants in Paris, causing him to become disenchanted with artistic groups. His shocking and provocative works were considered a senseless mockery of the standards of traditional art. The avant-garde ideas that spawned from his one-man movement were rejected and scorned by critics, misguiding the interpretations of his pedestrian audience. His mission to shift the viewer’s understanding of art from its aesthetic properties to its conceptual meaning is evident through the works â€Å"Bicycle wheel† (1914) and â€Å"Fountain† (1917). Both of these works question the very notion of Art. Duchamp moved toward a creative process that was antithetical to artistic skill with his first readymade â€Å"Bicycle Wheel†. The use of found objects to create the work distanced him from traditional modes of artistic practice in an effort to emphasise the conceptual value of a work of art. Through this technique, Duchamp was able to seduce the viewer through irony and verbal witticisms rather than relying on technical or aesthetic appeal. He stated, â€Å"the discovery of an article gives it artistic worth†. The ready-made objects in â€Å"Bicycle Wheelâ€Å" consisted of a fork and the wheel of an ordinary bicycle that rested upon a common stool. The mundane, mass-produced, commonplace nature of these objects is precisely why Duchamp chose them; to broaden the boundaries of art to no only encompass, but value conceptual meaning. The juxtaposition of the ready-mades suggests motion and yet immobility, foreshadowing the repercussions of such a work. At barely 5 foot in height, the works small scale was inversely proportional to the colossal debate it caused. Although the composition of the work is not entirely free from artistic conventions, it did not assist in promoting his innovative artistic ideas, nor did it salvage the work from agonizing criticism. His work fused the products of modern industrial life with art, foreshadowing the future of artistic creation. Critics disregarded the sculpture, claiming it had no artistic value. This rejection meant the work was ostracized from the art world, and hence a broader audience. The satirical work â€Å"Fountain† (1917) tested the limits of public taste and ultimately transgressed the boundaries of artistic technique. Art writer and critic, Jonathon Jones exclaims, â€Å"Marcel Duchamps urinal revolutionised modern culture in 1917†. However, critics of the time were disgusted at the mockery the work made of the art world. His use of irony, puns, alliteration, and paradox layered the works with humor whilst still enabling him to comment on the dominant political and economic systems of his time. Duchamp bought the perfectly ordinary urinal, positioned it in a way that differed from its original purpose, tagged ‘R. Mutt’ on the side and submitted it for exhibition at a gallery that claimed to display all art as long as the artists managed costs. Duchamp was in fact one of the organisers and wanted to question the extent to which this generous notion applied. The scale of the work is considerably small in terms of sculpture, which is perfectly appropriate as only a handful of people ever saw the work in person. However, after the piece was rejected from the gallery by popular demand, Duchamp arranged to have it photographed by Alfred Stieglitz and the photographs are now the only remaining documentation of the work apart from the vast amount of literature concerning it. The unchanged surface quality of the work, smooth and reflective, has an alluring quality when viewed in terms of art and not as a bathroom fixture. The motionless state pertains to the inert condition of the art world due to its obsession with aesthetics and disregard for conceptual agenda. Despite the harsh rejection of the piece during the 1920’s, the importance of â€Å"Fountain† is reflected within the work of virtually every artist since his time. Its power was officially recognised in 2004 when it was voted the most influential work of modern art by 500 art-world professionals. Through the revolutionary works of Marcel Duchamp and the confronting political objections in the works of Ai Weiwei, we are able to see how the differing contexts of the two artists played an important role in the intentions of their art. Their perspectives on the art and political world around them gave them reason to break boundaries in order to spark discussion and questioning of accepted norms. Both artists used their materials as a successful means of intensifying the ideas they wished to project. As a result of the audience interpretations of their work, there has been immense debate pertaining to the validity of their artistic practice and intentions. In spite of this, the work of both artists can be recognised as highly influential and artistically sound within their efforts to expose concerns pertinent to their world and time. - [ 1 ]. http://www. guardian. co. uk/artanddesign/2011/nov/26/ai-weiwei-china-situation-quite-bad [ 2 ]. http://www. artdaily. com/index. asp? int_new=52969int_sec=2 [ 3 ]. http://artradarjournal. com/ [ 4 ]. The Han dynasty urn is one of the most historically significant artifacts in Chinese history. [ 5 ]. http://www. metmuseum. org/toah/hd/duch/hd_duch. htm [ 6 ]. http://www. guardi an. co. uk/books/2008/feb/09/art

Make Mood Ring Color Change Slime

Make Mood Ring Color Change Slime Combine mood ring science and slime in this fun and easy color change chemistry project. This is thermochromic slime, which means its slime that changes colors according to temperature. Its simple to make. Color Change Slime Ingredients You can add thermochromic pigment to any of the slime recipes, so feel free to experiment. Heres how to make temperature-sensitive slime using the classic recipe: 1/4 cup white school glue (or use the transparent kind for see-through slime)1 tablespoon water3 teaspoons thermochromic pigment (find at Amazon)1/4 cup liquid starch (find at Amazon)food coloring  (optional) Youll notice thermochromic pigment tends to go from one color to a second color (e.g., blue to yellow or red to green), rather than display a whole rainbow of colors like a mood ring. You can expand the color possibilities of the slime by adding food coloring. This will give the slime a base color and will alter the appearance of the color change pigment.   Make Heat Sensitive Slime Stir together the glue and water.Sprinkle the thermochromic pigment over the mixture and stir it in. This is to help avoid clumps.Mix in food coloring, if desired.Add the liquid starch. You can stir it in, but this is the fun part, so feel free to use your hands to make the slime!  Discard any leftover liquid. When youre not playing with it, store the slime in a plastic baggie or sealed container. You can put it in the refrigerator if you plan on keeping it a long time, to discourage mold from forming. Also refrigerating the slime is a good way to get it to change color after youve warmed it with your hands.Clean up slime using warm water. If you use food coloring, remember it can stain hands and surfaces. Tips for Playing with Thermochromic Slime Drape the slime over cold drink containers or hot coffee cups.Heat the slime with a blow dryer. You can add more liquid starch to rehydrate the slime if it starts to dry out.Experiment with the response to hot packs and cold packs.Use a thermometer to see if you can determine what temperature changes the color of the pigment. How Thermochromic Slime Works The slime part of the science project works the same as usual. In the type of slime made using glue and starch or borax, the polyvinyl alcohol from the glue reacts with the borate ion from the borax or starch, forming long chains of molecules that link to each other a polymer. Water fills in the spaces in this network, giving you damp, gooey slime. The heat-sensitive color change relies on leuco dyes. There are  pigment molecules that alter their structure in response to a change in temperature. One conformation reflects/absorbs light one way, while the other conformation reflects/absorbs another way or else appears colorless. Typically these dyes change from one state into another, so you get two colors. Contrast this with liquid crystals found in mood rings, which change color as the space between components of the crystal increases/decreases. Liquid crystals display more colors, but the most common color change liquid crystal composition is inactivated by water, so it wont work with slime.

Lubna Case Study Example | Topics and Well Written Essays - 500 words

Lubna - Case Study Example Its ability to focus on to continue to move and expand itself without actually facing any resistance to change is its main attribute in achieving this level of success. Role models offer real life examples of how great people actually accomplish things and what traits and characteristics they portray when carrying out their roles and responsibilities. Female role models may be required more in a society like Saudi Arabia which is a close society and better and more improved participation by women can encourage other women to become part of the mainstream society too. It is however, important to note that both male and female role models are required for Saudi Arabian society to move ahead in positive manner. The organization culture during the times of Olyan was based upon hard work and dedication while maintaining the attitude of doing things differently. The overall organizational structure therefore was designed in a manner to delegate work and empower employees to engage in hard work and develop integrity. The major advantage of such organizational structure is that it empowers employees to take risks and become accountable for what they do. For example, use of integrated communication and information technology to connect employees of Olyan Group at global level indicates the ability of the organizational structure to actually develop competence and accountability while at the same time foster team work and delegation. Under Lubna’s leadership, the overall organizational structure has remained more or less same however; there has been a dramatic change in the organizational culture. The culture has become more open and empowering with focus on accommodating women and hardworking employees. One necessary change in the way Group was organized was to restructure the structure in a manner to achieve agility. This new structure allows organization to respond to new changes in more rapid manner and with more agility in focus. It is however, critical to

Administration of Oxygen Therapy Research Paper

Administration of Oxygen Therapy - Research Paper Example Apparently, the said personnel have satisfied the required experience needed in the prescription and administration of oxygen therapy. The result of the administration has also been in the limelight. Nathaniel’s (2007) literature provides positive outcomes that come about with the administration of oxygen therapy. The therapeutical infusion of oxygen has provided energy, inner peace, and optimism in reviving the patients’ health. According to Velio’s literature, questionable risks have arisen from the therapy. It appraises various risks and side effects brought about to the patient requiring the emergency administration of oxygen. A final consideration is that the awful side effects of direct gas injection are not due to ozone but rather to oxygen embolization. (Velio, 2002, pg. 175) The administration of the therapy to patients with AIDS-related maladies and the like has also been addressed. According to Edward et al literature (2008), the patients diagnosed wit h AIDS and related malignancies are the ones with the emergency need of the prescription and administration of oxygen therapy among other therapies such as antiretroviral therapies. The quality of their life is also ensured but not 100% responsive due to weakened immunity of the patients. Despite our best current therapies, patients who have AIDS generally have a poor survival. (Edward et al, 2008, pg 706) ii. Qualitative research The qualitative method of research in the prescription and administration of oxygen therapy happens under-scrutinized statistical analysis. To reach subsequent conclusions, the patients needing the emergency are administered with prescribed percentages of oxygen. According to Ann et al, (2006), a number of patients were prescribed oxygen at a specific duration of time as follows 254 patients were prescribed oxygen

Financial Accounting and Managerial Accounting Systems

Financial Accounting and Managerial Accounting Systems Executive Summary Though, financial accounting and managerial accounting systems prepare and analyze the same financial data, they also differ in some aspects. For example the users of the information are different. Also the procedures for their preparations differ including the time frames. Cost accounting is another sphere of accounting that deals with the analysis of costs of products and activities in an organization. It forms a substantial part of managerial accounting since through it, the management can also make decisions. This paper analyzes the similarities a swell as differences between the two. Introduction Management accounting is and accounting system that provides the management with techniques that provide of an organization with information for purposes of internal use like decision making and effective control of the organizations resources. According to Enotes website (2010), procedures in management accounting provide information for decision makers in a company. Contrary, financial accounting procedures provide information to external users like the shareholders of a firm, government agencies, and creditors to the firm. Management accounting reports are usually generated anytime; daily, weekly, monthly, or quarterly. While individuals in an organization decide management accounting methods, financial accounting techniques must conform to external standards like the international financial accounting standards developed by financial accounting standards board (FASB). Cost accounting is often confused with management accounting. Cost accounting involves determining the cost of an activity while management accounting goes beyond to combine multiple management disciplines that contain financial information for internal decision making. Therefore cost accounting can be said to a necessary component of management accounting (Enotes website, 2010). Characteristics of management accounting procedures According to netTOM website (2010), management accounting procedures should posses the following procedures. They should be; Relevant for the purpose, complete, accurate, clear and precise to the manager, timely, communicated through the appropriate channel, less costly to provide and the volume should be manageable. The role of management accounting Management accounting plays the following roles within an organization: Planning: the information provided by management accounting procedures is vital in planning and budgeting processes. This is because such information contains various costs like pricing, product costs and capital expenditures. Control: the management is in a position to see which activities are not conforming to the plan from the reports provided by the management accounting (netTOM website, 2010). Organization: the management accountant can reinforce the organizational framework of the organization by tailoring the accounting structure to the organizational structure. Motivation: the managers and other staff are always motivated by the budgets prepared by the management accountant. Decision making: this is one of the major functions of management accounting procedures. Through the collection and analysis of data, the reports he or she presents to the managers assist in decision making (netTOM website, 2010). Similarities between financial accounting and management accounting Despite the two fields having numerous differences, there also many areas of similarities as specified below; Certification: both fields emphasize on certification. For one to be certified, he/she must pass the exams that are concerned in each field of specialization. Certifications come in form of certified management accounting and certified public accounting (Ehoh website, 2010). Review of historical data: both systems prepare reports basing on historical data review. In financial accounting, this is for comparison purposes of the business between the present and the past, while for management accounting, it is for determining the current performance of the organization and to come up with a business financial forecast of the future (ehow website, 2010). Measurement of the currency: the unit of measurement in generation of reports in the two systems is the currency. The reports generated are thereafter used to give tangible information to business owners or show the financial state of the business. They can also be used to plan and generate the budget for the business (ehow website, 2010). Terminology used: both systems of accounting use similar accounting terminology. E.g. debits and credits are used in both systems to describe the money that goes out and the money that go in to the business respectively (ehow website, 2010). Techniques: the accounting techniques employed by both the systems are basically the same. E.g. the technique that is used to determine the actual cost of the product (ehow website, 2010). Differences between Financial and managerial accounting Although both financial accounting and management accounting provide information to the user for decision making, there are various differences between the two as summarized in the table below. Financial accounting Management accounting Information from Financial accounting system is used by external parties to the organization like the creditors, shareholders etc Information from management accounting procedures is for internal use by the organizational management. Financial accounting reports provide information on financial performance of an organization over a given period of time and the state of affairs for the organization at the end of the period. Management accounting reports are for planning and control activities and also for decision making in an organization. It is compulsory according to the law for limited companies to prepare financial statements. Management accounting reports have no legal requirement. Financial accounting statements are an end to themselves as they dwell mainly on the whole organization aggregating costs and revenues from different departments. Management accounting information can not be an end to a product but rather aid in decision making. Also management accounting may give focus to specific areas and not every department. Essentially, a historical picture of a past operation is presented by financial accounting procedures. In management accounting, both the historical past of the immediate past and a future tool for planning is given. Financial accounting records should be provided for at least a period of 12 months. There is no time limit for management accounting records. The international accounting standards must be followed in the preparation of accounting statement (financial accounts of various companies can be compared). I.e. Generally accepted Accounting Principles must be followed (GAAP). There are no strict rules to govern management accounting record preparation (no need to follow GAAP). The records are used by managers of the organization and therefore there is no need for comparison. A specific format specified by the IAS is to be followed in the preparation for financial statements. There is no specified management accounting format and therefore no specific statements should be produced. The nature of financial statements most often is of financial nature. Management accounting information not necessarily money related. It can also be non-monetary. (NetTOM website, 2010) Types of management accounting reports Since management accounting is a vital part of the planning tool kit, you can find the following managerial reports within SAC:   Variance analysis: this usually determines the standard, projections and actual costs of an activity. One key element to the companys benchmark is the difference between the actual and the standard costs, i.e. how much it can cost to produce the same computer chip by two different computer manufacturers. The organization can analyze its planning processes using the projections or estimate variance analysis. Through variance analysis, there is a special field called bottleneck accounting that examines the relative costs and the variances created through production bottlenecks (lovetoknow website, 2010).   Cost analysis: this is a type of managerial accounting that analyzes the exact cost of a product. This usually starts with finding out the cost of direct expenses like materials and labor. There are other sophisticated management accounting techniques that include analysis of indirect expenses. They include cost projection accounting, calculating opportunity costs and facility overheads. These techniques essentially analyze alternative ways in which the company could have invested the funds (lovetoknow website, 2010). Activity based costing: this type of costing technique analyzes the cost of activities basing on their cost rather than the product. Its advantage is that it allows for deeper analysis of the companys interconnected parts. This method divides products into; Unit- level activities (production of one unit). Batch level activities (cost per batch). Product sustaining activities. Facility sustaining activities. The above report indicates Normal Costing System Per Unite Costs Retrieved from: http://ivythesis.typepad.com/term_paper_topics/management_accounting_report/ Accounting reports prepared on profit performance for a company may also indicate some of the expected managerial accounting duties. The example below was drawn from ABC System Profit Performance. The example that follows indicates normal costing system profit performance. ABC System Profit Performance report retrieved from: http://ivythesis.typepad.com/term_paper_topics/management_accounting_report/ Normal Costing System Profit Performance report retrieved from http://ivythesis.typepad.com/term_paper_topics/management_accounting_report/ A business process like research development can be examined by either total cost analysis and/or cycle cost analysis. This is because both methods analyze the total expenses involved in a business activity. Therefore the two methods are very important n determining the companys profitability (lovetoknow website, 2010). Return on investment: this is a type of cost analysis that includes cost analysis naturally while measuring the direct returns as well as calculating the ratio (lovetoknow website, 2010). Projections: this include future estimate of the organization such as; demand, sales, expenses, necessary resources and the number of required employees. Projections form one of the most complicated areas of managerial accounting because of the difficulty ion predictions caused by inflation, consumer demand and material prices. Therefore, they are built on extensive modeling. Balanced scorecard: this usually includes standard financial measures. These measures include on perspectives of the customer on satisfaction, business process, innovation and perspective on learning (lovetoknow website, 2010). Digital dashboards: these are applications that are designed in the form of a cars dashboard to display critical business information. They provide needed information fat just at a glance. Through them, the manager is able to see the latest data about the company in the companys business contexts (lovetoknow website, 2010). Conclusion Management accounting and financial accounting are two major accounting systems used by various organizations. Despite their use, they are totally different. Whereas financial accounting is prepared after a certain period of time and used by external users, managerial accounting is prepared by the management accountant for internal use of the management and it has no specific format to be used hence no need for comparison with other organizations. The similarities of the two range from mandatory certifications, use of currency, terminology used to similar technology. Examples of managerial accounting reports available are the variance analysis, cost analysis, return on investment, projections and digital dash boards. References Ehow website, 2010: â€Å"Similarities of Financial and Managerial Accounting.† Retrieved on February 15, 2010 from: http://www.ehow.com/about_4853367_similarities-financial-managerial-accounting.html Enotes website, (2010). â€Å"Managerial Accounting.† Retrieved on February 15, 2010 from: http://www.enotes.com/biz-encyclopedia/managerial-accounting Lovetoknow website. (2010). â€Å"Managerial Accounting.† Retrieved on February 15, 2010 from: http://business.lovetoknow.com/wiki/Managerial_Accounting NetTOM website. (2010). â€Å"Financial and Management Accounting.† Retrieved on February 15, 2010 from: http://cbdd.wsu.edu/kewlcontent/cdoutput/TOM505/page11.htm

Pluto or Neptune Essay

   Dr. Derik Johnson is highly acclaimed for his knowledge and research in physics. He has done a lot of research on the force of gravitation, and has a very conclusive notion in his mind that if sun’s gravitational pull is so great that it can compel a system of 9 planets to rotate around itself, then objects on earth, which is relatively very near to the sun as compared to Pluto or Neptune, should also fall towards sun, and not down towards the centre of the planet. He defies Newtonian theory on gravitational pull. Years of concentrated research on this notion, enable him to make a device, which can reverse the gravitational pull on any object. His joy does not know any limits, on this achievement. This is a device, which has a flat surface and which can be held in ones hand. Once the flat surface is made to face the Sun for 5 minutes, it gathers enough energy to change the gravitational field acting on any body. So, if he points this device to a person walking on road, it would appear to him as if, the person is getting carried upwards. To a common person, this device appears as if it is a round mirror of 5 inches diameter, and nothing else. Dr.Derik’s close friend John Mathew, is a shrewd businessman with acute sense of business opportunities. It was because of this sense of turning innovations into business, that he was a very wealthy man today. As a close friend, he discusses Dr. Derik discusses his invention with John, who perceives a gigantic business opportunity in this device. Now, tons and tons of load can be lifted upwards, with this small device !!!!! No extra energy no extra efforts !!! His shrewd business mind tells him that cranes and lifting devices could be a thing of past, if this invention could be turned into a working, marketable product. Both work together, incessantly, to bring out a commercially viable product, which can make any object move upward, just by pointing towards it. This product creates as storm in the market, and becomes an outright success. It becomes a minting machine for this duo. This run for minting money through this product, did not last long. Barely within a few months of its existence, reports of varied misuse of the product started flowing in and making headlines in the news channels and papers. While it proved very beneficial to the industry which had real time applications, it became a nuisance for others. Mrs. Alice, the head of an NGO, filed a law suit against this company, on behalf of a young girl, Edwina. It so happened that a boy studying with Edwina was madly in love with her, and wanted to marry her. Edwina was in no mood to agree to his proposal, and had been rejecting this boy consistently. So, this boy, uses this device, to shoot a small clip, with her walking above the surface of the earth. Since she was wearing a skirt at that time, the camera was able to shoot her private parts also. This was obviously very embarrassing to Edwina. Her MMS clips started circulating around the campus, then the town and then to the whole world through the internet. Edwina reported this case to Mrs. Alice, who was very upset at knowing her story. She approached the courts, and filed a law suit against the manufacturers, demanding a very heavy penalty in favor of Edwina, and immediate withdrawal of all the products from the market, and closing down the manufacturing unit. The court, decides to withdraw all the products from the market, pay heavy compensation to Edwina, but does not order closing down of the manufacturing unit. Instead, it issues an order that the product could be marketed to genuine customers only, who have to obtain a license to buy this product. The court also orders Dr. Derik to improvise the design in such a way that only a person with very high technical skills can use it. ( Dear customer : the resemblances are as follows : Dr. Derik – Dr. Frankenstein, the product – the monster, Edwina- William who was the victim, John- Henry, and Mrs. Alice- Elizabeth). Reference: 1) Victor Frankenstein, Wikipedia the free encyclopedia, retrieved on 5 january 2008 from : < http://en. wikipedia. org/wiki/Victor_Frankenstein >

Case Study: Out-Of-Town

This case study will examine four parts of out-of-town brown and the besieged probation supervisor. The first is what should Casey’s response be to the reporter concerning the agency’s recommendation. The second is if Casey elects to discuss her officer’s recommendation for some form of intermediate sanction, how can she justify such sanctions in general and in this case specifically. The third covers do you feel that the probation officer’s recommendation based on these facts is correct, why or why not.Lastly, which form of intermediate sanction would appear to hold the most promise for the offender in this case. Casey’s Response I would answer the phone and answer question with a brief conversation. I am standing by the decision the probation officer has recommended. The intermediate sanction is proper decision for a 23-year-old man who murdered his stepfather with a knife after suffering many years of physical and mental abuse. The young man had no prior record and had been an incest victim since he was 5 years old; he is considered an otherwise nonviolent person, a low recidivism risk.However, this call that I receiving from you, a well-known veteran local television anchor—a strong crusader in the local war against crime, is to deter me from agreeing with the probation officer. I know you know the young man will be sentenced tomorrow, but I want you to answer a few questions. Have you ever done something in your life where you could have been sent to prison? Don’t answer because I know the answer. Did this young man do something against society? Yes, he will and has payed for his crime. Intermediate sanctions are criminal sentences that fall between standard probation and incarceration.Intermediate sanctions can include house arrest, intensive probation, boot camps, electronic monitoring, and drug treatment programs. Intermediate sanctions serve a dual purpose in the criminal justice system. The reason I am agreeing with this sentence is because intermediate sanctions versus incarceration assist overcrowding and eases the burden from the prison system in the United States. I'd rather give him a chance than another prisoner who has killed several people for no apparent reason. The young man has been dealt horrible hand in life, and I think he can benefit from this sentencing.I think if this was your child, brother or even you would want a second chance. It is time for someone to help this man so he can become a productive citizen. The person without any sins shall cast the first stone. Society will get its justice, but a man will receive another chance at life. The agency has to make decisions that will be beneficial to society and the prison system. The sentence is not letting the young man go free, but he will sever in least restrictive setting to pay for his crime. Officer’s Recommendation And Such SanctionsThe 23 year-old-man who murdered his stepfather, after many years of s uffering mental and physical abuse, deserves an intermediate sanction. The probation officer has taken into account the entire situation to make this recommendation. The man’s several years of constant abuse, prior criminal record, and nonviolent characteristic outside of the incident are indications that the man may not react well to being in a prison. Intermediate sanctions are community-based corrections that are more restrictive than probation and less restrictive than prison (Potter, 2005).Intermediate sanctions are still effective because it incapacitates offenders enough to make committing new crimes extremely difficult, it is a deterrent to the desire to commit new crimes, and it protects the community (Peak, 2010). There are several options to employ to ensure the community is safe, and the offender is closely monitored. Intensive supervision, home confinement, electronic monitoring, and community correction centers are all different options that would be sufficient sanctions for the man and the community.There are several benefits to using some form of intermediate sanction for this case and future cases to come. Intermediate sanctions are cost-effective versus housing an inmate in prison or an institution (Potter, 2005). The offender has the ability to live in the community, contribute to the community, and receive support or treatment from treatment programs. By removing the prison facility from the equation, recidivism is reduced because offenders do not have to reintegrate back into society (Potter, 2005).Currently, this community is focused on the war on crime. The act that the 23 year-old-man committed is undoubtedly criminal. Furthermore, this department is committed to doing what is right. However, the 23 year-old-man is not the person to imprint retribution because he is also a victim. The intermediate sanction is not letting the man get off easy; he will still receive supervision and most importantly treatment. The man can make a pos itive impact on the community through community service and further supporting the war on crime.Probation Officer’s Recommendation I do not feel that the probation officer’s recommendation of â€Å"intermediate sanctions† is appropriate for the 23-year-old man. Although I do see that the young man was physically and mentally abused for years as he was also a victim of incest since he was five, he is still an adult. We also know â€Å"The young man had no prior record and had been an incest victim since he was 5 years old; he is considered an otherwise nonviolent person, a low recidivism risk† (Peak, 2010).I feel that the young man should receive jail time and not just intermediate sanctions. If he were a 13-year-old boy intermediate sanctions may be appropriate, but seeing that he is an adult I feel that jail time as well as intensive therapy and counseling is entirely necessary for him. The individual, although not stated, may definitely know the differe nce from what is right and wrong in life and he may have been able to at least get away from his father or notify the police of what his father has done to him and has been doing to him since he was a child.In some instances the individual may have been reliving the situations that his father had put him through and this may have triggered his response to kill his father; the crimes he committed are also violent in which I also believe intermediate sanctions is not appropriate for the young man. Knowing that the situation could have been handled a lot differently, the young man may not have killed his father and his father could have been the one incarcerated leaving the young man to seek therapy and counseling for his scarring of childhood.Since the young man was the victim to his father in previous and possibly current years, I feel that the individual should receive a sentence of voluntary manslaughter since he committed a crime without premeditation and leading to the murder he had a prior history of mitigating factors. â€Å"Mitigating factors show that the defendant poses less risk to society tha otherwise, so a lengthy sentence is unnecessary. Typical mitigating factors include the lack of a criminal history and the defendant’s acceptance of responsibility for the crime† (Thomson Reuters, 2013).While the individual receives his sentencing, it is vital that he also receives intensive therapy and counseling to help him cope with his actions as well as to cope with his prior history of being a victim. Having therapy and counseling can help the individual to adjust to his new environment and also be relieved mentally of being abused as a child physically and mentally as well as being a victim to a disgusting crime of incest as a child.It is sad to say that he went from being the victim to the murderer when things could have ended up differently for him and his now deceased father. Intermediate Sanction Intermediate sanctions focus primarily on nonviolent offenders, in order to reduce the costs of lengthy prison terms and to reduce the amount of individuals housed in prisons for minor offenses. In addition, some intermediate sanctions provide offenders with treatment options that the prison system is not capable of providing because of the current budget.In light of the recent increase in the prison population, certain alternative sentencing options currently exist in the criminal justice system. â€Å"Because many States are concerned about the fiscal ramifications of recent increases in sentence lengths for violent crimes, the combination of sentencing guidelines and intermediate sanctions has been seen as a cost-effective means to direct violent offenders to appropriate prison sentences and many nonviolent offenders to appropriate community sanctions† (Tonry, 1997, pg.7).In the case of the twenty-three year old man who murdered his stepfather, the intermediate sanctions alternative would normally not apply to su ch a case. In consideration of the current facts pertaining to budget issues within the criminal justice system, perhaps certain exceptions are of consideration in this case taking into account the offender’s previous record. The form of intermediate sanction that would hold the most promise for the offender in this case would be shock probation/parole.Since the offender has no previous record of any kind and considered a nonviolent person, based on his previous record, and is at a low risk for reoffending, and the individual does not pose an initial threat to his community. The â€Å"shock† probation form of intermediate sanctions provides the offender, in this case, with a brief exposure to prison life over a few months (which the offender in this case will not be comfortable with in relation to his non-existing criminal record). This sanction will allow the judge to reconsider initial sentencing and bring the offender before the judge to determine the outcome of the sentence.The overall concept of shock probation is to deter individuals from potential criminal behavior in the future, and provide the individual with a taste, so to speak, of what is in store for the offender if he decides to pursue a criminal life-style (Peak, 2010). Under the â€Å"shock† probation sanction, individuals’ need to obtain a sponsor within the community who will take responsibility for the offender’s actions, while communicating directly with the probation officer. Deming the applicant as a nonviolent person, the offender should have no problem obtaining a sponsor within the community.The selected sponsor is responsible for providing resources to the probation officer, such as providing transportation, compliance, and with legal standards, such as curfew and other restrictions, and to assist the individual with adequate shelter and maintain employment if necessary (Peak, 2010). Conclusion By understanding this case study it allowed for us to ex amine the four key parts around Casey’s response in relation to the Probation Supervisor. By evaluating all aspects of this case study we were able to identify with Casey’s point of view.When looking at any kind of response to the media, it shows you must be collective and precise in what you disclose. With the incorporation of the Probation Officer’s recommendation, intermediate sanctions are required in order for correct proceedings to be in effect. Fiscal ramifications often pose diminshing effects to the intermediate sanctions. Taking all these points of views into consideration, one will have more information to evaluate when determing interaction with the media and Probation Officers.