The Persistence of Memory by Salvador Dali Essay

The Persistence of Memory by Salvador Dali - Essay Example The clock literally is a very clear illustration of time which tells us of things that we cannot get back anymore or perhaps the notion of fleeting objects and at the same time, the use of a clock metaphorically can be attributed to our memories. As a whole, the artwork tells a story where the fading clock is a strong symbolism for human’s memory which is something that we want to hold on to for as long as we can and yet is able to slip away. This is also the irony that it communicates especially creating the mood through the strong contrast between the light and dark colors. At first glance, you would be able to see the opposing reflection of softness and hardness theory. This is seen through the variety of use of shape and form where the art uses free form or natural shapes to demonstrate the softness of the art that would give you an illusion of softness and rigidity while using a mixture of the three-dimensional shapes and lines such as of the trunk that helped the art achieve the clarity of hardness, achieving the comparison with what stays and what are fleeting. Also, the contrast of dark and light colors here, repeatedly used creates that balance between the irony of our memories fleeting and at the same time the reality that time is something that is supposed to slip away. When it comes to the principles of design, movement is one of the greatly used principle in the artwork by using of the soft elements of the artwork such as the melting clock and letting it fills up negative space which is space around the hard objects and makes it lean towards it, copying the shape of the latter. Indeed, the art leaned on the use of movement to express a fading and melting state of the clock, directing it to the copy the shape or direction of the hard objects.  

Managerial accounting Essay Example | Topics and Well Written Essays - 1000 words

Managerial accounting - Essay Example Utilization of manufacturing overhead: over application or under application Under application or over application of manufacturing overhead is given by the difference between expected costs and actual costs. Expected overhead cost for December= $ 200000 Actual costs= number of machine hours *rate per machine hours =6000*30 =180000 Therefore Under application of manufacturing overhead = expected coast- actual cost =200000-180000 =20000 Under application of manufacturing overhead cost during December is $ 20000. Balance in finished goods inventory account on 31 December Finished goods inventory consist of the N11- 013 goods. The cost of finished inventory is therefore the total cost for N11-013. Total cost = direct materials+ direct labor+ overheads =8000+ 24000+ (1000*30) =32000+30000 = 62000 Therefore, closing finished goods inventory is equivalent to $ 62000. ... th ended 30 November Physical units materials conversion total Beginning WIP 1600 - 800 Units started and completed 34000 34000 34000 Ending WIP 2000 2000 1000 Equivalent units 37600 36000 35800 Manufacturing costs 265680 172320 438000 Cost per equivalent units 7.38 4.8134 12.1934 Assigned costs Completed and transferred 250920 163655. 6 414575.6 Ending work in progress 7380 2406.7 9786.7 Where the value of equivalent units is obtained from the formula Equivalent units = beginning WIP+ units started completed + ending WIP Cost of ending work in progress = unit cost*(*2000*50%) (Heisinger, p. 163) Question 3: Carvings for Cakes Pty Ltd Excel spreadsheet for calculating cost per unit of activity driver activity cost quantity cost per unit activity prepare annual accounts 5000 #DIV/0! process receivables 15000 5000 3 process payables 25000 25000 1 program production 28000 1000 28 process sales order 40000 4000 10 dispatch sales order 30000 2500 12 develop and test products 60000 #DIV/0! load mixers 14050 1000 14.05 operate mixers 45900 200000 0.2295 clean mixers 6900 1000 6.9 move mixers to filling 3450 200000 0.01725 clean trays 20000 16000 1.25 fill trays 16000 800000 0.02 move to baking 8000 16000 0.5 set up ovens 50000 1000 50 bake cakes/ pastries 130000 1000 130 move to packing 40000 16000 2.5 pack cakes/ pastries 80000 800000 0.1 inspect pastries 2500 50000 0.05 Bill of activities for Lamington bill of activities for Lamington cost rate cost drive level activity cost process receivables 3 500 1500 process payables 1 200 200 program production 28 100 2800 process sales order 10 400 4000 dispatch sales order 12 500 6000 develop and test products 600 load mixers 14.05 100 1405 operate mixers 0.2295 30000 6885 clean mixers 6.9 2000 13800 move mixers to filling 0.01725

UK Brewing Industry Assignment Example | Topics and Well Written Essays - 2000 words

UK Brewing Industry - Assignment Example It is irrefutable that the brewing industry and its market in UK have significantly changed over the years. It should be noted that most of the common assumptions and preconceptions of manufacturers about their distribution channels and consumer preferences are now obsolete. Thus, Coors Brewers Ltd. (Coors) needs to institute a change of strategic directions in order to account for these important developments and trends. This report generally aims to identify the various future strategic options for Coors. The first section will conduct an environmental scanning which will examine the different changes in the market of the business organisation. Secondly, this report will briefly outline its recommendations on how Coors can further enhance its performance by using its strengths and core competence to take advantage of the opportunities in the UK market. These will be conducted through the use of strategic management tools specifically the Ansoff Matrix. The market for alcoholic drinks is a very important sector in the UK market. It should be noted that the brewery sector generates more revenue than the other large industries like clothing, motor vehicles, tobacco, and confectionary. However, there has been a decreasing trend in alcohol consumption within UK households. It also noted that the traditional beer consumption in public houses is now overshadowed by the increasing consumer preference to consume brewed products at home as this is perceived to be more socially acceptable. The major trends in the UK brewing industry are identified as follows: "there is a growing female and mixed group influence; going to a public house is a leisure activity; consumption is often driven by occasion and events in both on-and off-trade; premium beers are becoming an important sector; there is wide choice of outlets; and there is a wide choice of brands." In addition, it should also be added that breweries which compete with Coors are now dismantling their previously owned public house estates. The younger generation also has the inclination to lagers which is a high profit segment for brewers. These diversions from the traditional market conditions posts many strategic options for Coors and other players in the UK alcoholic drinks market. The Ansoff Matrix The Ansoff's Matrixis a tool in strategic management which is utilised in order to aid in deciding the product and market growth strategy of a company. After its publication in the Harvard Business Review in 1957 in an article entitled, 'Strategies for Diversification,' this strategic management tool has gained wide popularity and recognition in the marketing world. Ansoff Matrix is specifically useful for business organizations which have growth objectives. Ansoff's product/market growth matrix suggests that a business' attempts to grow depend on whether it markets new or existing products in new or existing markets. Four strategies are generally prescribed-market penetration, market development, product development and diversification. Market penetration is a company's strategy which aims to serve current market with its existing products. With this growth strategy, the company aims to increase

Leadership Essay Example | Topics and Well Written Essays - 250 words - 58

Leadership - Essay Example According to Polelle (2008), leaders comprise of people entrusted to come up with security laws and measures. These regulations are what the security enforcing people follow in order to ensure safety in a nation. From this aspect, it is vital that a nation has reliable leaders characterized by sound reasoning and high integrity. All security measures are highly determined by our leaders and this exhibits the importance of leadership. On personal level, a leader must have proper principles that guide them through their lives. Effective leaders also concentrate on local level by coming up with projects that are beneficial to social, economic, and political transformation of their local communities. In the year 2015, the leader who has had a great impact on me is U.S.A is president Barrack Obama. Since his election as the president, Obama has had a number of achievements. These achievements include improving the economy, enhancing human rights, and enhancing foreign relationships. Obama has sure stand out as an influential leader. Obama’s achievements are of great inspiration that demonstrates that it is possible to achieve self-actualization. It may have taken a period of time and a number of hurdles, but he demonstrated attributes of a real leader to persist until results are achieved. Shifting to the concern of security, Obama has gone to all breadths and lengths to ensure there is security in the U.S.A. In addition, he has also deployed security forces to other parts of the world that needs security enforcement. Obama’s ability to achieve great success regardless of the hurdles makes him a leader of significance influence. A community cannot survive without proper leadership within its boundaries. Leadership held by people fall at three levels of national, local and personal. One of the greatest leaders that have had significant influence in my life is Barrack Obama. Obama has stood strong in various difficult situations to

The Use of STRCODIS in Sexual Assault Investigations Essay

The Use of STRCODIS in Sexual Assault Investigations - Essay Example As the online newsletter site Silent Witness Newsletter written by the American Prosecutors Research Institute, provide the relationship between STR and DNA as: All animals and plants are composed of a collection of specialized cells that have varied roles and functions. Despite their different functions, all human cells (except mature red blood cells) have a nucleus that houses deoxyribonucleic acid (DNA). DNA is the building block of life. Its structure, often described as a twisting ladder, consists of two long strands of sugar and phosphates forming the sides of the ladder, and pairs of nucleotides forming the rungs. DNA nucleotides (called "bases") come in only four types: adenine (A), thymine (T), cytosine (C), and guanine (G). Each strand of DNA contains nearly 3 billion base pairs and would stretch to nearly five feet long if uncoiled. CODIS has "been a revolutionary tool for law enforcement in that it enables investigators to compare evidentiary samples found at a crime scene with DNA samples collected from known convicted offenders." (APRI, 1999). Through the utilization of both DNA typing and housing these samples inside CODIS, law enforcement agencies have put many criminals away and has reduced the wait time on identifying samples from crime scenes by referencing the database. Background Information Since the pilot project of CODIS in 1990 begin with 12 states, it has become an important crime solving tool for police departments for both recent cases involving the criminal element as well as an effective tool for cold case detectives. This technology also allows detectives and prosecutors the opportunity to review controversial cases where convictions have been suspect, but, where DNA analysis was not available at the time of trial. Arguments for DNA Collection in Court Cases One of the most important aspects of collecting DNA and STR analysis information is with respect to how much it provides to the identification and arrest of criminals and Examples do exist of the power of both technology and organizational innovation to improve performance and effectiveness. In 1996 the Broward County Sheriff's Office crime lab in Fort Lauderdale had a backlog of less than 1 percent of the overall caseload, analyzing evidence from low priority property crimes and cases in which no suspect has been identified (Schwabe, Davis, and Jackson 76) As technology advances there is a need for the DNA/STR analysis to be a commonality in the courtroom to ensure both validity and culpability. There are many cases in the past where DNA evidence would have been extremely important to have in the courtroom if only to provide proof of criminal activity. There is also a problem whereby DNA evidence has proven to be a downfall for the prosecution in their effort to introduce it as evidence of a defendant's culpability. The most serious of these situations was through the infamous case of O.J. Simpson in 1993 where forensic evidence including DNA evidence proved

Are you a leader If so, why If not, why not Reflect on your Essay

Are you a leader If so, why If not, why not Reflect on your performance in a leadership role. What did you do well What did - Essay Example The Australian Leadership Development Centre believes on one meaning of this word. It may just be a simple yet strong definition. According to the Centre, leadership is â€Å"any behaviour that influences the actions and attitudes of followers to achieve certain results† (Killian, 2007). There are some people who say that for one to be a leader that person should have followers. Example, a person who can be so timid and quiet can be pushed by certain factors like emotions and intellect to come out of his shell and make his voice be heard. People then noticed him and took quite a following because of his belief. That does make him a leader already? He can be considered as a leader. Another definition for leadership is â€Å"about managing energy, first in yourself and then in those around you.† That made the first example a leader, he is a made leader rather than a born leader (de Percy, 2009). There are people who were born to lead. They are those who do have a very str ong personality, will to serve and always make it a point that their opinions are heard, convincing and influential. Most of the times these people are born from a family of leaders and they were brought up with high awareness of the advocacy is to be heard and make others follow. The school is where the foundation of being a leader begins. This is where the skills are discovered and enhanced. From a simple classroom organization to the next level of a club or organization are considered as the learning grounds of a person who dreams to become a leader. Skills are needed to become a leader. But the first step in becoming one is being confident and making one self to be heard with pride and without the fear for the criticism that might be awaiting that person once he opens his mind and mouth to make way for his thoughts and opinions to be heard. This is also the place where everything starts to shape up. If one realizes that he could not stand the criticism being brought up to him, t hat person tends to be just one of the followers. However, when one continues to fight for his opinions and debate on criticisms, that person is on his way in becoming a leader. Being a leader though also involves quite a few factors. One factor that may come into mind is one’s willingness to lead. Even if one person do have the characteristics of being a leader, if that person have other things in mind that hinders him from being one, he would not become one. That person do have all that it takes to become an effective leader but ought to be a follower, he would not become a leader. Willingness to lead is the first step on becoming a leader. Leading a pact of people should be in one’s heart and mind to do his role efficiently. If one is just forced to the position of a leader, therefore that person would not be efficient for the reason that being a leader is not what he wants to be in his life. Next is that the person needs to have a goal. Why does he want to be a lea der? For the fame? For the power? There are so many reasons that can be stated on why a person would want to be a leader. If the cause of that want is perceived by the many to be for the good of everyone, therefore that prospect leader would be a leader because he has a goal and that goal was conveyed in a convincing manner which made others believe in his opinions. That is the next factor, the power to convince. As what have been stated earlier, to be a leader one should

What are the main differences between Monoploy and Monopolistic Essay

What are the main differences between Monoploy and Monopolistic Competition market structure - Essay Example A monopoly is a market situation where only one seller exists, producing a product which has no close substitutes. It is at the complete opposite end of the spectrum to perfect competition. In practice a monopoly situation can arise when a firm has a dominant position in the market in terms of its market share. For example, British Telecom enjoyed a monopoly until 1988 when the UK office of telecommunication decided to end it. The basis for a monopoly market is the existence of barriers to entry. These are factors that prevent new firms from entering the industry, or even if they do, will force them to close. Barriers can be of various forms.The high fixed cost or setup cost can be the toughest obstacle to tackle. The barrier here is access to capital. Only large firm will be able to fund the necessary investment. An established monopoly is likely to have developed specialized production and marketing skills. It is more likely to be aware of the most efficient techniques and the chea pest suppliers. In most cases, such firms have a major cost advantage because of economies of scale which allows them to operate on a lower cost curve. Advertising and brand names with a high degree of consumer loyalty may also prove a difficult barrier to overcome.The firm’s monopoly position may also be protected by patents and other legal protection such as various forms of licensing or tariffs, which may hinder entrance of local and foreign firms. Aggressive tactics and intimidation may also act as a barrier ... However, another market structure that exists is the monopolistic competition. It is close to the competitive end of the spectrum. It is a situation where a lot numerous firms compete with each other, but where each firm does nevertheless has a certain degree of market power thus the term ‘monopolistic’ competition. In monopolistic competition, there are a large number of sellers and due to this no one seller has a control over the supply of the product in the market. Hence, a single firm cannot influence price or output in the market. In other words, the price and output policies of each seller are independent. The grocery retailing market in the UK is arguably monopolistically competitive. In 1991, there were approximately 62,000 food retailing businesses. All were competing for the same product however, each one attempted to offer something unique and different (Anderton 1995). Each firm in monopolistic competition produces similar, but not identical goods and sells d ifferentiated products which are close substitutes to one another. The product is differentiated in a number of ways such as altering the quality of the product, offering supplementary and other services, changing the location of the firm or promoting the product through advertisements. (Gillespie 2002). Unlike monopoly, there are no barriers to entry or exit in monopolistic competition. Entrance becomes possible due to a lower startup capital or the nature of the product. Moreover, in monopolistic competition, the main form of competition is price. Each firm sets the price arbitrarily, usually reducing the price of the product to gain from higher sales. However, at times firms in this type of market also resort to non price competition such as advertising and promotions to capture