Blauner Hypothesis Essay

Disucussion on the Noel and Blauner Hypotheses At the point when two unmistakable gatherings originally come into contact with one another, the states of that gathering can decide the destiny and form the relations of the two gatherings for ages. This is known as the â€Å"Contact Situation.† Donald Noel and Robert Blauner have dissected this underlying contact and created speculations that guide in the comprehension of this period of the between bunch relations. Donald Noel and Robert Blauner The Noel theory perceives that there are three fragments to the contact circumstance, that when cooperating, lead to a type of imbalance between the gatherings. The speculation states: If at least two gatherings meet up in a contact circumstance described by ethnocentrism, rivalry and a distinction in power, at that point some type of racial or ethnic separation will result (Noel, 1968, p. 163). As such, if the contact circumstance contains every one of the three of the circumstances, ethnocentrism, rivalry, and a distinction in power, at that point a type of predominant minority social structure will be made. Ethnocentrism is characterized as the propensity to pass judgment on different gatherings, social orders or ways of life by the standard of one’s own way of life (Healy, 1999, p. 175). At some level, ethnocentrism is a vital piece of human culture. Without it, individuals would tend to not obey laws, accepted practices or work with others in consistently life. Ethnocentrism can likewise make a negative impact. At its outrageous finish, it can make the view that different societies are unique, but at the same time are substandard. At the point when ethnocentrism exists at any level, a great many people follow bunch lines and will in general separate among â€Å"us† and â€Å"them† (Healy, 1999, p. 175) Rivalry is a battle over a scant item (Healy, 1999, p 175), and generally prompts partiality and segregation. In contact circumstances, the predominant gathering is the one that prove to be the best of the opposition. Rivalry can be over whatever is wanted by either gathering, or what one gathering has that different needs. The predominant gathering serves its own advantages by consummation the opposition and abusing, controlling, disposing of or ruling the minority gathering (Healy, 1999 p.176). Differential in power is the third part in a contact circumstance. There are three things that can decide the differential of intensity: the size of the gathering, the hierarchical aptitudes, and gathering initiative abilities, and the controlling of assets. A bigger, better composed gathering with more assets will commonly have the option to force its will on the minority gathering (Healy,1999, p.176). The Blauner theory, broke down in his book Racial Oppression in America (1972), recognizes two different sorts of contact circumstances, colonization and movement. Blauner’s speculation states â€Å"minority bunches made by colonization will encounter increasingly exceptional bias, prejudice, and segregation than those made by movement. Besides, the distraught status of colonized gatherings will endure longer and be more hard to defeat than the hindered status looked by bunches made by immigration† (Blauner, 1972). Colonized minority gatherings, for example, African Americans are normally constrained into minority status. The status is constrained upon them by the military and political forces employed by the greater part gathering. One model is the slave status. Colonized minorities have essentially zero chance for osmosis and are normally recognized by profoundly noticeable physical attributes. Most foreigner minority bunches have some similarity to power over where they are moving to. Hence, they for the most part keep enough of their way of life and assets to assist them with accomplishing what they make progress toward. While workers will confront issues attempting to acclimatize, they for the most part have a superior possibility than those that have been colonized. Works Cited â€Å"Bob Blauner.† Wikipedia, Wikimedia Foundation, en.wikipedia.org/wiki/Bob_Blauner. Licinio, J., and Ma-Li Wong. Science of Depression: from Novel Insights to Therapeutic Strategies. Weinheim, Wiley-VCH, 2005.

Nursing Career Essay -- Career Choice

I accept that nursing is both and craftsmanship and a science comprising of psychosocial and natural sciences that cooperate to persistently improve the human services field. I accept that with the information and clinical experience from the TVCC ADN program I will have the option to give the most ideal consideration to the individuals in the network. As a medical attendant it is essential to convey the characteristics of being mindful, empathetic, understanding, non critical, sensible, receptive, fair, moral, and good. I likewise feel that it is critical to keep up affectability to all societies when giving consideration. I accept that nursing care begins at the client’s birth and proceeds for the duration of their life expectancy. I accept t proceeded with care incorporates heath advancement, wellbeing support, instructing and end of life care. I...

CIVIL DISOBEDIENCE - 3300 Words

CIVIL DISOBEDIENCE (Essay Sample) Content: (Student Name) (University Name) (Date) Introduction Disobedience of unjust laws is not a recent occurrence and indeed, it has been in existence for several years largely in the form of civil disobedience. Throughout history, several people have revolted against systems they thought were unjust such as Nelson Mandela, Mahatma Gandhi, Martin Luther King, Henry David Thoreau and Simon Bolivar among others. The noted political thinker Saint Augustine even argued that an unjust law should not even be considered to be law in the first place. Henry David Thoreau gave further impetus to this viewpoint in his book "Civil Disobedience" which was a reaction to the passage of the Fugitive Slave Act and the American involvement in the Mexican War which he believed were both immoral and wrong. He argued that if the law makes one to be an agent of injustice to another then it is right to break the law. Dr. Martin Luther King Jr was inspired by Thoreau to a great extent and expanded on his ideas in his book "Letter from Birmingham City Jail." They bo th used civil disobedience to improve the law and oblige society to live according to higher moral standards (Stolyarov II, 2005). On the other hand though, it is evident that society needs laws so as to function, without which chaos and lawlessness would take preeminence. Thomas Hobbes was a seventeenth century British philosopher whose most famous work was "Leviathan." The main gist of this work was that man's nature is one of strife and conflict and unless governed by rules chaos would ensue (Stolyarov II, 2005). Therefore, laws are clearly crucial for social order to prevail. However, does that necessarily mean that all laws are to be obeyed unquestioningly? This question is a highly contentious one and the following discussion shall thus attempt to answer it by analyzing the works of various authors such as Joseph Raz, Ronald Dworkin, Naomi Choi, David Lyons, Jeremy Waldron and Mark Tushnet among others to shed light on this controversial subject. A Comparative Analysis of the Various Works In Support of and Against Disobedience of Unjust Laws There are different positions held in relation to whether it is morally right to disobey an unjust law. According to Choi (2007, p. 367), there are various theoretical standpoints on the issue. On the one hand, there are the positivists all of whom believe that there is no link between morality and law. On the other side of the coin are the natural law theorists who believe that the legality and weight of a legal norm depends on their morality (p. 367). These two sides of the divide have put forward various arguments in support of these positions as evidenced in the following discussion. Before ascertaining whether or not it is morally right to disobey an unjust law, however, the same must be determined with regards to the right or lack thereof of committing a morally wrong act. According to Waldron (1991, p. 65) there really is no contradiction in arguing that someone has the legal right to do a morally wrong act. For instance, someone using his lottery money on flimsy things without donating to charity; a person joining a racist organization; people giving deliberately misinforming information on a parties policies to a simple minded voter; an athlete taking part in an event organized by racist representatives; and so on. All these examples are considered to be morally wrong yet the fact that people perform them on a regular basis shows that our opinions on morality differ drastically. All in all, in each case, while the actions were morally wrong, the individual still had the moral right to do as they pleased. The argument that one has the right to perform a morally wrong act is thus very clear-cut. More contentious, however, is the idea that one has the right to do something morally wrong. Historically, several moral philosophers have discarded this idea, an example being William Godwin who in 1798 argued that the proposition of the right to do wrong is absurd. Even in recent times, philosophers have taken on conceptions which make the moral acceptability of an action part of what is asserted when it is claimed that the action is the subject of a moral right (Waldron, 1991, p. 66). As an example, Waldron expounds that John Mackie argued that a moral right is the combination of two elements- a moral freedom and a claim- right. Since a wrong act is something we are not morally permitted to do, it follows according to Mackie's reasoning that one does not have the moral right to do something that is morally wrong. Therefore, according to this reasoning, the performance of an act that is morally wrong is unacceptable and not right. However, this assertion is too simplistic, particularly since the author failed to elaborate about what exactly a moral act is and who determines what is moral. Indeed, a major bone of contention in this debate has been with regards to the definition of what is and what isn't moral and who determines this morality. If there is no clear definition or if the existing definitions are erroneous, is it justified to expect people to comply with blurred conceptions of morality? And if a law is morally wrong, is it fair to force people to abide b y them merely because they are set in law? Philosophers, both past and present, have not been in agreement on this matter. In recent times, authors such as Joseph Raz and Ronald Dworkin have argued very passionately that there is no contradiction in the idea that a morally wrong act is the execution of ones moral right. Ronald Dworkin in his interpretivist work, Dworkin proposes a moral reading of the Constitution while acknowledging that such a position has been for the most part dismissed by a vast majority of political scientists, legal experts and constitutional theory as a whole. To justify his position, Dworkin (1998) argues that this moral principle is, for one, backed by the First Amendment which makes it wrong for the government to censor what an individual says. Dworkin correctly observes that before condemning a person who has chosen to go against the law the circumstances surrounding what the person spoke those words must first be understood so as to understand what exactly they meant to say. Therefore, in line with this view, cases of treason or libel can be defended on the basis of the freedom of speech. If one chooses to speak against a law they consider to be unjust, they should not be imprisoned or penalized for it even if what they said is against the law. This is due to the allowance of freedom of speech. Dworkin further argues that the original framers of the constitution offered equal protection for all therefore laws such as segregation laws could be challenged on the basis of this equal protection clause. Critics however disagree, arguing that the equal protection of the laws was a very general principle especially in the mid-nineteenth-century. It is very probable that the Framers viewed equal protection as not being widely inclusive and as such, Dworkin's supposition is somewhat naÃÆ'Â ¯ve and devoid of fact. The main problem with Dworkin's argument isn't with regards to the substance but with the lack of factual evidence to support his claims. He merely makes presuppositions about what he thought the framers intended to do without actually presenting factual evidence of the same. Therefore, while it is true that if one would have revolted against segregation laws on the basis of the equal protection clause it would have been a morally right action, his argument is logically w rong on the basis that the framers of the constitution did not intend to safeguard black people from segregation with the equal protection clause. Nevertheless, just because Dworkin bases much of his argument on presumptions about what he thought the framers intended particularly with regards to racial segregation, his argument that the equal protection clause legislates against it is valid. As such, civil disobedience or the disobedience of unjust within the context of the United States has merit even within the law as espoused in such clauses as the equal protection law. Rosen (1993, pg 155) agrees with Dworkin's view that disobedience of unjust laws is justified in the law but only to a certain extent, pointing out that one major philosopher, Kant, held that disobedience to unjust laws is sometimes a moral duty. However, there is no proof that Kant believed that there is a right to disobey all unjust laws. This middle ground position is quite valid considering that there are some instances in which the law indeed is unjust yet the disobedience of the same is not justified. For example, an immigration law that forbids members of one race from being granted legal citizenship or a housing law that forbids members of certain religious group from living in a certain area are all admittedly unjust. However, whereas they are unjust, the reality is that not everyone would be able to disobey them. In the first case, the individual would not be able to disobey the unjust unless they were dealing with an errant immigration official and in the second case, the individuals would have no ability to force themselves to live in this particular area regardless of how much they wanted to. In both cases, it is evident that it is impossible to disobey all unjust laws, no matter how unjust these laws may be. Raz (1979, p. 276) likewise on his part argues that disobedience to unjust laws is morally right to a certain extent. He argues that disobedience to unjust laws is divided into two: on the private/ individual basis and on the public basis. He posits that there is no moral right to civil disobedience and that if there actually is a right to civil disobedience, it is a manifestation of the failure of the law in failing to set the right limit to lawful political activity. On a public basis, civil disobe...

What You Can Learn From the FHLC

The Family History Library Catalog, the gem of the Family History Library, describes over 2 million rolls of microfilm and hundreds of thousands of books and maps. It does not contain the actual records, however, only descriptions of them - but is an important step in the digital genealogy process for learning about what records might be available for your area of interest. The records described in the Family History Library Catalog (FHLC) come from throughout the world. This catalog is also available on CD and microfiche at the Family History Library and at local Family History Centers, but to have it available for searching online is of amazing benefit. You can do much of your research from home at whatever time is convenient and, therefore, maximize your research time at your local Family History Center (FHC). To access the online version of the Family History Library Catalog go to the Familysearch homepage (www.familysearch.org) and select Library Catalog from the Library navigation tab at the top of the page. Here you are presented with the following options: Place Search - Use this option to find catalog entries about a place or for records from a place.Surname Search - Use this option to find catalog entries about records that include a specific surname, such as written family histories.Keyword Search - Use this option to find catalog entries about records that contain a certain word or phrase. You can use this to search for keywords in titles, authors, places, series, and subjects.Title Search - Use this option to find catalog entries about records that contain a certain word or combination of words in the title.Film/Fiche Search - Use a Film/Fiche Search to find the titles of items on a specific microfilm or microfiche in the Family History Library Catalog.Author Search - Use an Author Search to find the Author Details record for a person, church, society, government agency, and so forth identified as an author of a specific reference. The Author Details record lists titles linked to the author and may include notes and references.Cal l Number Search - Use a Call Number Search to find an item by its call number (the number used to locate items on the shelves in the Family History Library or the FamilySearch Center). Lets start with the place search, as this is the one that we find the most useful. The place search screen contains two boxes: PlacePart of (optional) In the first box, type the place you want to find entries for. We  would suggest that you start your search with a very specific place name, such as a city, town or county. The Family History Library contains a huge amount of information and if you search on something broad (such as a country) you will end up with too many results to wade through. The second field is optional. Since many places have the same names, you can limit your search by adding a jurisdiction (a larger geographic area that includes your search location) of the place you want to find. For example, you can add the state name in the second box after entering a county name in the first box. If you do not know the name of the jurisdiction, then just search on the location name itself. The catalog will return a list of all jurisdictions which contain that particular place name and you can then select the one which best meets your expectations. Place Search Tips Keep in mind while searching, that the names of the countries in the FHL catalog are in English, but the names of the states, provinces, regions, cities, towns and other jurisdictions are in the language of the country in which they are located. Place Search will only find the information if it is part of the place-name. For example, if we  searched for North Carolina in the above example, our results list would show places named North Carolina (there is only one - the U.S. State of N.C.), but it would not list places in North Carolina. To see places that are part of North Carolina, select View Related Places. The next screen would display all counties in North Carolina. To see the towns in one of the counties, you would click on the county, then click View Related Places again. The more specific you make your search, the shorter your lists of results will be. If you have trouble finding a specific location, dont just conclude that the catalog does not have records for that place. There are many reasons why you may be having difficulties. Before you give up your search, be sure to try the following strategies: Be sure you typed the place-name correctly.If you qualified your search with another jurisdiction, try the search again without this qualification.Search for records using a larger jurisdiction. For example, if you cannot find records for a town, search for county records. Once you locate the place for which you are looking, you will be presented with a list of places. If you qualified your search with another jurisdiction, the list should be short. If you did not qualify your search, the list may be long. If the list shows the place you want, click on the place-name to see the Place Details record. This records usually contain the following items: View Related Places  - Clicking on this button will give you a list of other places you might be interested in.Notes  - A few historical facts and details about the placeTopics  - A list of topics for which records are available that relate to the place that you are looking for. This list might include such topics as: biographies, cemeteries, census records, church records, guardianship records, history, land and property records, maps, military history, tax records, vital records, voting records, etc. To best explain what is available in the Family History Library Catalog, it is easiest to take you step-by-step through a search. Begin by doing a  place search  for Edgecombe. The only result will be for Edgecombe County, North Carolina - so next select this option. From the list of available topics for Edgecombe County, North Carolina, we are  first going to select Bible Records, as this is the first source which the Catalog Helper suggested for information on our great, great grandmothers maiden name. The next screen which comes up lists the titles and authors available for the topic which we selected. In our case, there is only one Bible Record entry listed. Topic: North Carolina, Edgecombe - Bible recordsTitles:  Bible records of early Edgecombe Williams, Ruth Smith Click on one of your result titles to learn more information. Now you are given the complete catalog entry of the title you selected. [blockquote shadeyes]Title:  Bible records of early EdgecombeStmnt.Resp.:  by Ruth Smith Williams and Margarette Glenn GriffinAuthors:  Williams, Ruth Smith (Main Author) Griffin, Margarette Glenn (Added Author)Notes:  Includes index.Subjects:  North Carolina, Edgecombe - Vital records North Carolina, Edgecombe - Bible recordsFormat:  Books/Monographs (On Fiche)Language:  EnglishPublication:  Salt Lake City: Filmed by the Genealogical Society of Utah, 1992Physical:  5 microfiche reels; 11 x 15 cm. If this title has been microfilmed, the View Film Notes button appears. Click on it to see a description of the microfilm(s) or microfiche and to obtain microfilm or microfiche numbers for ordering the film through your local Family History Center. Most items can be ordered for viewing at your local Family History Center, though a few cannot due to licensing regulations. Before ordering microfilms or microfiche, please check the Notes field for your title. Any restrictions on the use of the item will be mentioned there. [blockquote shadeyes]  Title:  Bible records of early EdgecombeAuthors:  Williams, Ruth Smith (Main Author) Griffin, Margarette Glenn (Added Author)Note:  Bible records of early EdgecombeLocation:  Film FHL US/CAN Fiche 6100369 Congratulations! Youve found it. The FHL US/CAN Fiche number in the lower right-hand corner is the number which you will need to order this film from your local family history center. Place search is probably the most useful search for the FHLC, as the librarys collection is primarily organized by location. There are several other search options open to you, however. Each of these searches has a specific purpose for which it is very useful. The searches do not allow wildcard characters (*), but do allow you to type in only part of a search term (i.e. Cri for Crisp): Surname Search A surname search is primarily used to find published family histories. It will not find surnames listed in individual microfilm records such as census records. A surname search will provide you with a list of titles of catalog entries tied to surnames that match your search and the main author for each title. Some of the published family histories are only available in book form and have not been microfilmed. Books listed in the Family History Library Catalog cannot be sent to Family History Centers. You can request that a book is microfilmed, however (ask a staff member at your FHC for help), but this may take several months if the library has to obtain copyright permission to do so. It may be faster to try to obtain the book elsewhere, such as a public library or from the publisher. Author Search This search is primarily used to find catalog entries by or about a certain person, organization, church, etc. The author search finds records which include the name you typed as the author or the subject, so it is especially useful for finding biographies and autobiographies. If you are looking for a person, type the surname in the Surname or Corporate Name box. Unless you have a very rare surname, we would also type all or part of the first name in the First Name box to help limit your search. If you are looking for an organization, type all or part of the name into the Surname or Corporate box. Film/Fiche Search Use this search to find the titles of items on a specific microfilm or microfiche. It is a very exact search and will only return the titles on the particular microfilm or microfiche number that you input. The results will include an item summary and the author for each item on the microfilm. The Film Notes may contain a more detailed description of what is on the microfilm or microfiche. To view this additional information, select the title and then click on View Film Notes. Film/Fiche search is especially useful for finding the records available on a film/fiche which is listed as a reference in Ancestral File or the IGI. We also use the film/fiche search to look for additional background on any film we plan to order because sometimes the film/fiche search will include references to other relevant microfilm numbers. Call Number Search Use this search if you know the call number of a book or other printed source (maps, periodicals, etc.) and want to learn more about what records it contains. On a book’s label, call numbers are usually printed on two or more lines. To include both lines of the call number in your search, type in the information from the top line, then a space, and then the information from the bottom line. Unlike other searches, this one is case-sensitive, so be sure to type in upper and lower case letters where appropriate. Call number search is probably the least used of all of the searches, but can still be very useful in cases where people list an item and its call number as a reference source without any indication to the information which it contains. The online Family History Library Catalog is a window to the two million plus records (print and microfilm) which the Family History Library maintains in its collection. For those of us around the world who cant easily make it to Salt Lake City, UT, it is absolutely invaluable both as an avenue for research and as a learning tool. Practice using the different searches and play around with different techniques and you may find yourself amazed at the things you find.

Media s Influence On Children - 889 Words

Mass media is the media a person sees or hears in magazines, television, radio, etc. Media images is what a person sees with their own eyes. A person can see media images through social media, the computer, television, magazines and anything else a person can see with their eyes. Gender socialization is how a person sees media. A person in any gender contributes how they see media through their expectations and attitudes. Media plays a large roll through a person’s life. Media affects the way a person’s sees themselves, how they may see the world around them, and how they think they should look or feel. The media is affecting younger children through advertisements, even their toys. Children are affected through the media by showing them what they should be playing with and how they should be acting. For example advertisements show girl children playing with Barbie’s, dolls, kitchen sets, laundry play sets, pink Legos, dancing, coloring, etc. While, adve rtisements show boy children playing with trucks, working with their tool sets, playing in the mud, helping their dads work on cars, rapping, etc. The media tries to form children into what they think is the social norm. Media shows that it’s not okay for a boy to be playing with girl toys and it’s not okay for girls to be playing with boy toys. Although, in today’s media there is more of an acceptance of boys and girls playing with toys of the opposite gender. Although, children are widely affected throughShow MoreRelatedThe Media s Influence On Children876 Words   |  4 Pages The media, including movies, television, video games, and more, is an extraordinarily prevalent entity in everyday life. Media displays many distorted images of real life, yet presents it as the ideal image of life. Those who watch the media are highly susceptible to forming false beliefs about what behavior trends are acceptable. Those who are most susceptible are children who are still forming schemas and experiencing schema accommodation; unfortunately, children between the ages of 2 and 11Read MoreMedia Influences On Children s Life1742 Words   |  7 PagesMedia influences through many types of communication systems and has a massive effect on people’s life, but are Americans fully aware that food industries generally targets children? The lawsuit brought by two teenagers, Ms. Bradley a 19 years old, weighs 270 pounds, Ms. Pelman a 14 years old, weighs 170 pounds, was whether McDonald’s was responsible for their obesity because McDonald’s did not provide the necessary information about the health risks associated with its meals that they eat. PlacingRead MoreThe Media s Influence On Black Children Essay1151 Words   |  5 PagesThe media has conditioned society into thinking that racial stereotypes are the norm. â€Å"Irish people are drunks† and â€Å"Asians are good at math† are all classic examples of common ra cial stereotypes. Author Michael Omi of â€Å"In Living Color: Race and American Culture† asserts how media presentation of minorities establishes people perspectives of â€Å"these groups†. But where do these racial stereotypes at the media fingertips originate from? It comes from the establishment of America oppressing othersRead MoreThe Role Of Media Images Influence Children s Self Image963 Words   |  4 Pageswill be on sexulization of children. I will explore the issue of the increasingly early onset of sexualized bodies and the social expectations that go along with it. Most of my paper will be about girls, but boys will also be discussed. 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Networks that provided organizational interventions had the ability to influence professionals’ interactions within theirRead MoreSocialization As Mass Media, Influence Children s Ideologies On How They Should Act891 Words   |  4 Pagesbecause it demonstrates how certain agents of socialization, particularly mass media, influence children’s ideologies on how they should act, look and feel. This ideology and contribution of social norms is supported by the article, from CBC news, suggesting how a teenage girl wants to â€Å"quit† social media in order to live in the real world. She went on to explain the reason for quitting her elite position on social media was for her 12-year-old self and how at that young age, all she wanted in lifeRead MoreMass Media Is An Integral Part Of Everyday Life989 Words   |  4 PagesMass media is an integral part of everyday life. Society depends on the various forms of media for information, education, and personal entertainme nt. Mass media positively and negatively influences beliefs, values, and expands knowledge to bring awareness to various social events. Media also impacts the way children and adolescences understanding of violence, racism, suicide, aggression, and sexual stereotyping. If viewing these portrayals is accepted, then mass media does in fact negativelyRead MoreObesity : The Disease Of The 21st Century947 Words   |  4 Pagesthe world s population now considered to be overweight or obese. There are many factors in today’s society that contribute to this growing epidemic including media, technology and demographics. With the media having more influence over our daily habits now more than ever, it is extremely easy to slip into a lifestyle that will lead to weight related health issues. By examining the ways the media influences our daily lives, one can see that the media began as a bad influence for our unhealthyRead MoreThe Effects Of Media Violence On People1388 Words   |  6 PagesEffect of Media Violence on People Media violence impacts the physical aggression of human beings. It is one of the many potential factors that influence the risk for violence and aggression. Research has proven that aggression in children will cause the likelihood of aggression in their adulthood. Theories have evolved that the violence present in the media most likely teaches the viewer to be more violent. It is a risky behavior that is established from the childhood. Furthermore, media violenceRead MoreEssay on The Impact of Media on Teenagers985 Words   |  4 Pages The media is a huge part in everyones lives and they have a great influence on the actions we partake in on a daily basis. Though adults dont usualy fall into the pressure of the media, young children and teenagers ae highly sussestable to what the media is telling them to do and whats cool. A major action glorified by the media is smoking and it pressures minors to take up the horrible habit as an attempt to be happy or some how be like their favori te celebrity. Media and holly wood especially

Variance Analysis and Flexible Budget

Question: Discuss about the Variance Analysis and Flexible Budget. Answer: Introduction The increased competition has forced the organizations to put in extra efforts to control the cost and improve the financial performance of the business (Berger, 2011). In the context of this, the report presented here deals with the analysis of the financial performance of Wildwood Creations Ltd for the financial year 2015-16. Comparing the budgeted figures against the actual, an extensive analysis has been performed to find out the variances and the reasons for such variances. Further, the report also covers discussion on the flexible budget being prepared for the company for the financial year 2015-16. Budget Vs Actual and Variance Analysis The company planned to operate at the capacity of 17,060 hours for the financial year 2015-16. At this capacity level, the planned revenues of the company were $947,800 with the expectations of earning $19,191 as net profit after meeting all the costs (appendix-1). However, when the actual financial performance was compared with the budgeted, it was found that the company was short by $2,917 in achieving the profits. The variance analysis was conducted to find out the reasons for the differences in the budgeted and actual profit. The variance report indicates that the revenues of the company increased by $55,390 but despite that the net profit reduced by $2,917 (appendix-2). The reduction in profit was mainly due to increase in the costs such as salaries for major repair services, material for new tables, advertisement, and office rent. Among these the biggest variance was observed to be in the salaries for major repair services, which were found to be over spent by $48,552 (Appendix-2). The actual hours worked for the financial year 2015-16 were 19,543, which exceed to the budgeted hours by 2,483 hours. The salaries for major repairs were payable on per hour basis, which implies that these were variable. Due to of being variable nature, the excess actual hours increased the spending on salaries for major repairs substantially in the financial year 2015-16. Flexible Budget The flexible budget for Wildwood Creations Ltd for the financial year 2015-16 has been shown in appendix-3 (Crosson Needles, 2010). The flexible budget depicts that the revenues of the company should have been $1,149,199.42 at the actual capacity utilization. Although, the actual revenues are greater than the budgeted figures, but, since the actual hours worked have increased to 19,543, the revenues of the company should have increased to $1,149,199.42. Further, the total variable cost was budgeted at $902,016, which, having regard to the increment in the capacity level should have been 1,033,300.04. However, since the fixed costs remain the same, therefore, the fixed costs do not change in the flexible budget (Crosson Needles, 2010). The total profit as per flexible budget is $34,699.80, which is greater than the budgeted profit of $19,191. Conclusion From the analysis, it could be articulated that the companys financial performance has been poor in the financial year 2015-16. At the actual level of capacity utilization, the company should have achieved a profit of $34,699.38 while the company earned only $16,274. In order strengthens the financial performance; the company should lower down the salary cost incurred on major repairs. For this purpose, the company can consider switching from contract base work to permanent salaried employees who will be paid on a monthly basis. References Berger, A. (2011). Standard costing, variance analysis and decision-making. GRIN Verlag. Crosson, S.V. Needles, B.E. (2010). Managerial accounting. Cengage Learning.

Lasts free essay sample

I hopped off the bus at Brush Lake, and felt the chilly morning air pinch my skin. This was the school forest I had been coming to for as long as I could remember. I felt strange knowing this would probably be the last time I’d ever come to Brush Lake on a field trip with my classmates, or come to the forest at all. In the sunlight, the dewy grass glistened like diamonds. The forest surrounded me. A state of change. The trees surrounding me had various colors of leaves. The leaves were shades of yellow, green, and brown. Dying plant life slouched toward the wet ground. I was chilled from the frosty morning air and decided to sit in the sunshine while taking in the forest. There were two paths to take in the forest, but either way, they both ended taking you full circle. I took the left path and wandered around. We will write a custom essay sample on Lasts or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A sea of leaves lay across the forest floor. On a little trail to the left of the main path was a little circle of sunshine. I decided to sit there and soak in the sun. As I sat, a leaf fluttered down, landing on my blanket. This caused me to glance up. I noticed a small tree, only about eight or nine feet in height. It was skinny – only about the width of two or three of my fingers. It had little patches of green moss dotting its trunk, from the bottom to the top. At the top were little branches filled with bright leaves. This small tree would eventually grow to reach the height and fullness of the trees surrounding it. It was beginning the process of losing its leaves for the season. As a senior in high school I will experience several lasts. The things I’ve known forever will slowly start to end, just as the leaves on the little tree will slowly start to fall off. I smelled the crisp autumn air as it gently blew around me. The musky wood-like scent reminded me that summer has ended, and soon I will face several endings myself. The first of many lasts I will experience are the sports I participate in. They’ve had a significant impact on my life. I’ve spent countless hours practicing and preparing for tennis matches and track meets. Before I know it, I’ll serve my last ball, and cross the finish line of my last race. A huge part of my life will be over. A leaf blew off the little tree and fell to the ground. I gazed out at the path and smiled to myself, knowing my classmates and I contributed to wearing down the paths over the years.My time spent with my friends will come to a close. In the blink of an eye, the lights on the football field will turn off, and all the cheering alongside my friends and classmates at the Friday night football games will disappear. Time spent sitting in my friends’ bedrooms, laughing, talking, and doing anything but homework will be gone. The smell of bonfire smoke on my clothes after a night with my friends will fade away. Another leaf dropped to the forest floor. I looked up at the trees towering above me, protecting and giving me shelter, reminding me of my parents. My time spent with them is winding down. Mornings spent eating breakfast together before school, discussing what the week’s agenda holds, slowly slip away as each day passes. Talks and hugs from mom after a tough day, my dad cracking jokes to make me feel better, will soon turn into long-distance phone calls. Another leaf floated to the ground. I glanced around at all the beautiful colored leaves in the midst of their changing. Once they fall from the tree, nothing will be the same. That exact leaf will never be placed on that tree again. Once I graduate, I’ll never be a student at my high school again. The school will no longer be my tree. My last day of school will roll around quickly. Gradation will be my biggest last of all. I will sit in my black cap and gown, listening to speeches about the years spent at this school and the life that is only beginning. Once I walk across the stage to receive my diploma, the familiar halls and faces of my teachers and classmates will become a distant memory. The last leaf fell to the ground. As I approach all these lasts in my life I will think of the little tree I observed on that chilly fall morning. I know that even though the tree is losing all its leaves, it’s getting ready to grow new ones. It will continue to grow bigger and gain more branches and leaves as the seasons pass. High school ending is only the beginning for me. I have anxiety about these changes. It won’t be easy, but I know the best is yet to come. I won’t forget all the lessons I learned to get to this point. They have helped me grow to where I am now, but it is not the end of my growing. I will go off into the world and meet new people and gain new experiences, just as the little tree will continue to grow bigger and taller, as each year passes. My time in the forest came to an end. As I walked back toward the bus, I took a fleeting look around the beautiful forest one last time. I no longer saw the forest as dying, but rather as a new beginning. I glanced out the bus window and felt a sense of calm wash over me. The sun shone brightly through the branches as the vibrant leaves gracefully floated to the ground.