Managerial and Cost Accounting Assignment Example | Topics and Well Written Essays - 3500 words

Managerial and Cost Accounting - Assignment Example Ross used to influence people only through his teaching inside the classroom. He neither wrote an article or a book in order to influence people like most writer or professors generally do. The author became a research assistant to Mr. Ross in the year 1940 for a second-year course named Control, a course which is a sort of contrast with the traditional Cost Accounting course. Nevertheless, the course became successful as a result of the reputation Mr. Ross has got as an impressive teacher of accounting at Harvard. The first appearance of management accounting in textbooks was, I believe, a first-year accounting text entitled Management Accounting: Text and Cases (Anthony; now Anthony and Reece) published in 1956. This text contained a series of detailed cost-accounting cases. A similar text by Massachusetts Institute of Technology professors appeared at approximately the same time written by Hill and Gordon in the year 1959. In the year 1965, a monograph named Planning and Control S ystems – A Framework for Analysis, written by the author was published by the Harvard Business School. It was the culmination of a series of meetings of the Harvard Business School Control faculty. Unlike most other Harvard Business School publications at that time, it proposed a framework rather than describing the results of a study of actual performance. It was written in the article that there is a contrast between Management Accounting and Cost Accounting.

Industrial Training In The Company Social Work Essay

Industrial Training In The Company Social Work Essay Industrial training needs to be fulfilled in order to obtain a degree of International Business. Every student needs to do industrial training in the company which can let the students to be exposed to dealing with international work procedures and environment. The duration for the industrial training is about 9 weeks. All of the degree of students needs to have two times of industrial training and this report described about the second time of the industrial training report. This report describe about the industrial training for 2nd year student of International Business Program from School of Business Innovation and Technopreneurship of university Malaysia Perlis. I am having my second time of industrial training at Skykod Polyscience Sdn Bhd which is located at Sungai Petani, Kedah. Skykod Polyscience Sdn Bhd is manufacturing company which focus on Life Science, specializes in diagnostics and biotechnology. The industrial training is started on 26th June 2012 and end on 24th August 2012. The contains of this industrial report consists of the brief introduction of Skykod Polyscience Sdn Bhd and the background of the company. In addition, the report also state about the task I have done during the training in the company. Other that that, the report also contains the skill, knowledge, experience, problem and challenges that I facing during this two months. Acknowledgment First of all, I want to thank god for me to complete the industrial training smoothly and my journey of during this two months is in His bliss. Besides that, I also want to dedicate this project to my parents, lecturers, colleagues and all my friends for being with me and helping me in each hand every difficult faced in this project completion and all those who taught me, trained me and polished my abilities. I want to have million of thanks to the most precious persons in my life, my parents for all their support either in moral support or financial support. In the other side, I also need to have special thanks to my supervisor, Mr SG Yeoh. The supervision and support that she gave during these two months truly help the progression and smoothness of the internship program. I am very appreciating the co-operation from the supervision and the company. Beside that, I would like to thank to Ms Salwa who is my colleague that work under the same department with me. I thank you for all the guidance from her to complete the industrial training. She teaches me a lot and helps me when I do the mistake and willing to teach me new knowledge that I cannot found in book. During these eight weeks, I realized the value of working together as a team is very important. Not forgotten to thank for the other staffs working at Skykod Polyscience Sdn Bhd. their entire kindness helping and teaching me during the 2 months really appreciated. This internship program brought us together to appreciate the true value of friendship and respect of each other. I feel very glad and lucky to have such helpful colleagues and make me never felt left out in any situation. In addition, I also want to thank my friends for always reminding me to be honest and trustworthy during the industrial training. Last but not least I would like to thank UniMAP and CIC (Centre for Industrial Collaboration) for organizing this two months Industrial Training. I am very appreciating the opportunities that let me to learn and understand the objective of Industrial Training. TABLE OF CONTENTS 1.0 Introduction 1.1 Company Profile 1.2 Background of the Company 1.3 Organizational Structure 1.4 Nature of the Business 2.0 Detail of Working Experience On the first day of the working, I was arranged to work in finance department and my position is account assistant. In the finance department, I worked with Ms Siti Salwa Binti Sulaiman who is the finance officer. She was the person who will lead me in the working. By the way, my supervisor is Mr SG Yeoh who is the Finance Director. Finance department have the responsibility to control firm cash flow. So, all the data and document are private and confidential. Therefore, I was not allowed to expose those information for other people from different department. The person who is responsible to control the cash flow is MS Salwa with the supervision of Mr SG Yeoh. So, I learn a lot of the process from Ms Salwa. When want to make payment to the vendors, we need to get the approval from Mr SG YEoh. He will verify and sign the payment if he agrees to do so. In the other hands, the department also uses computer system to update or control cash in and out between the vendors and the company. The systems the company uses include Microsoft Excel and UBS. At the same time, the related documents are filing in the file and keep in document control room. Other than that, I also have the opportunity to work with other team members or co-workers from other department such as Human Resource Department, Warehouse Department, Purchasing Department, Business Development Department and others. As we know, most of the department will be related to finance department, so, I needed to know the function of other department. For example, when there have purchasing of material from purchase department, there have some document should be sent from purchase department to finance department to do payment. The related document include quotation, purchase requisition, purchase order (PO), invoice and others. in the other hands, when doing payroll, the Human Resource Department will responsible to calculate the payroll and let finance department know the total amount needed to pay for the employees. When the amount was know, finance department will give to finance director to allow the payment. 2.1 Description of Tasks/ skill and experience gain As we know, usually, what we had learn during study is different with what had we actually done in the working place. This is because in university, there is more tend to theoretical and calculations while during in the industrial training, I learn how to gain a working knowledge. This is because the industrial training give me the opportunity to have a practical approach in which enable me to involve in the environment that I will be facing in the career lives after I graduate. Other than that, the industrial training also enables me to apply the skills that I had already learned in study. So, the industrial training let me familiar with the surroundings of a working environment. During the two months working in Skykod Polyscience Sdn Bhd, I have experience real industrial working condition which developed and improved my functional as well as soft skills in several aspects. The skills include computer skills, interpersonal skill, communication skills, and self management and so on. 2.1.1 Computer Skills I learned some software during I training in the company. I was exposed to using UBS system. I realize that the UBS also has different function when it is used in different department. For example, UBS for accounting is to keep the information of account payable and account receivable while UBS for payroll is used to calculate the salary for employees. Along I work in finance department, Ms Salwa teach me how to used UBS to record the information and how it is used to check the transaction. At the beginning, I feel very hard to understand the flow but fortunately she still very patient to explain and teach me when I face any problem. Besides that, I also feel glad to have the opportunity to learn the UBS used for payroll. I have the chance to attend the UBS training on how to use the UBS to calculate the salary of the employees. Furthermore, I also can learn and practice how to calculate the payroll of employees due to the manager from admin department who responsible to handle the payroll was in maternity leave. So, the company required Ms Salwa to follow up the task of handle the payroll. As the result, I have the opportunity to learn and practice on calculate the payroll from Ms Salwa. Other than that, I also more familiar with the Microsoft Excel after complete the industrial training. This is because during the training, I also always used Microsoft Excel to update the information such as update creditor aging report, cheque listing and others. Before the working in the company, I seldom use the Microsoft Excel and I learn a lot from that. 2.1.2 Interpersonal Skill My ability in interacting with people such as colleagues and my supervisor improve a lot after completes the training. Now, I know how to communicate and deal with other people in a nice way. I found that it is good for me to deal with this people, especially when they were willing to help and explain about the things that I not understood. In the other hands, I found that it needs skill when we had to speak though phone with the vendors. How to answer the phone is important since what we said in the phone will direct give the impact for the company. For example, if we not answer in a good manner, it will bring the bad image for the company. so, every time I answer the phone, the first thing I will do is greeting and say the company name use a manner voice and tones. I also will note down the message left for colleague in case the colleague is not around when I answer the phone. After that, I will let her know who is calling and told her the message leave by the people who was calling. 2.1.3 Self Management I also learn on how to conduct myself properly in the business environment. I knew how to manage my time and arrange the task given more effectively. I must make sure all the tasks given must be complete on time. So, I needed to arrange and plan the task well. for example, in the first day, my supervisor already give me the assignment on doing the flow chat about the process of selling and buying. I plan it carefully and make sure I was not affect or ignore other task when doing the assignment. Besides that, I also must make sure I was punctual in work and rest followed the time fixed by the company. Appropriate attire was also important. So, I also must know how to wear properly and manage my appearance well. I found that all of this is very important since it will bring the good image for the others people to me. 2.1.4 Teamwork Skills Most of the time, I was work with Ms Salwa. Along the time worked with Ms Salwa, I realized work as a teamwork is very important. It can let the work more effectively and efficiency. She guided me in every task I conducted. Other than that, after I finish my task, she will help me to double check and make sure what I done is correct. For example, when I record the personal detail of the employees in UBS, she will always remind me to record it correctly especially the amount of the salary because it will affect the payroll. 2.1.5 Communication Skills After I complete the industrial training, I found that my communication skills improved a lot. Now, I feel more comfortable and have the confident in handling social situation when meeting with new people and know how to socializing with colleagues of different situations. For example, during the meeting of the event for à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã¢â‚¬Å"Buka Puasaà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚  during the fasting month, I can voiced out my idea and share what I think with other the colleague and really to receive the comment from them. For me, I think the comments and suggestions from the colleagues are good for me because it can improve me and let me have better idea. 2.1.5 Leadership Awareness I feel glad to have the opportunity to gain some useful leadership insight by observing how people led the subordinates and how to solve the problem facing. I can learn this though experience of attend the meeting and observe how professional handle the events and management of the situations. During the meeting for the event of à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã¢â‚¬Å"Buka Puasaà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚ , I can see how the secretary who is the leader of the meeting handled and distributed the task for all of the people who attend the meeting. As a leader, she will accept and ask us feel free to give the idea but not only want all of us accept her idea. It is what a successful leader should have. 2.1.6 Human dimension of Management From my observation, I found that the company can organized and managed the employees effectively. For example, the company gave the task to Ms Salwa on handle the payroll when the manager who responsible to handle the payroll was in maternity leaves. The company felt that this way was better compare to hire a temporary employee to replace that manager. 2.1.7 Process Evaluation Analyses During the two months worked in finance department, I can know the process of buying and selling. In the first day of woking in Skykod Polyscience, my supervisor already give me the assignment on doing flowchart about the process of purchasing and selling. He wanted me to know the process of how the company buys the material and manufacture to become the final products. During the process, I also learned which documents are needed and how a payment is done. 2.1.8 Adaptable Problem Solving When I faced any problem in my work, firstly I will try to solve it by myself first. However, if I cannot solve the problem, I will ask the others staff to help me to find the solution or solve the problem. Throughout the period, most of the problem arises were technical such as computer and software problem. In the other hands, when I complete the assignment that given by my supervisor about the flowchart, I also faced many problems. I felt the assignment was hard for me because when I have not understood the company, the supervisor already give me the task. I still remember during the first day, I not yet have chance to understand the company and still not know the nature of the company. so, to solve the problem, I needed the help from other colleagues. I asked the colleague about the problem or questions that I did not understand. Fortunately, all of the colleagues were willing to answer my questions and lend their hands to help me. Besides that, I also referred the ISO document of the company to make me more understand the nature of the company and make me find the answer what I want. I felt glad because I have the chance to refer the ISO document and those documents help me so that I can complete the task given by the supervisor in the time given. 2.2 Applications of theory and Soft Skills During the training in Skykod Polyscience Sdn Bhd, I found that the basic thing I had learned in the classroom is being applied. This gives me an upper hand in understanding things. However, there have still a slightly different when it is apply in the working place, same as mention earlier, what I had learn in classroom is more on theoretical while during in industrial training is more tend to practical. 2.2.1 Introduction To Business Introduction to business is the subject that I have learned during the semester one. This subject let me not feel unfamiliar with the business world when I having the industrial training in Skykod Polyscience Sdn Bhd. When doing the assignment of flowchart about the process of selling and buying, the basic of introduction to business help me a lot. For example, I know Skykod Polyscience Sdn Bhd is a manufacturing company and it is a type of sole trader which is one of the four types of business in this world. In addition, after learn the subject of Introduction to Business, I know every company has different short term and long term goals which are some time known as mission and vision of the company. So, the company always focuses on many methods which can enable the company to achiev and reache those short and long term goals. The concepts of planning, organizing, leading and controlling are used by the company to achieve those goals. Furthermore, I also have the opportunity to learn about business on way to manage business, nature of business and so on. 2.2.2 Principle of Accounting I found that the knowledge I had learned in class and during in the industrial training is different. Although the principle is same, but it still have the differential among what I had learn and what actually in the working place. However, the principle of accounting had developed my further understanding of accounting principles and their application to financial statement. The subject I had learned during in the class really very useful to me and it bring the advantages for me in doing my task during my training in Skykod Polyscience Sdn Bhd. What I found that the different between theory that I had done and the practical is during study, what I used to do the transaction of account was using paper work. But during in Skykod Polyscience Sdn Bhd, the transaction of account is using UBS, so, at the beginning, I still not familiar on how to see the transaction of account. So, it made me confuse whether I should record the data in either debit or credit. Fortunately, after get the explanation from Ms Salwa, I found that it is as same as what I had learned in class. 2.2.3 Human Resource Management Human Resource Management was one of the subjects I had learned on last semester, so, for me, it is still clear remember in my mind. I found that what I had learned in the subject of Human Resource Management mostly is applied in this company. For example, the company provided training for the employees on the first day of working. Every employee was compulsory to undergo training on the first day of working. The training enable every employee understood and knew about the company and also what law and regulation should follow. Hand out about the company was distributed and the employees were required to answer the simple question according the handout given. I also observed that different department will be given different question to answer. That means the training for employees who worked in different department required to answer different question. The questions were based on the task that they will perform in the working place. 2.2.4 Skill and Technology in Communication Business Communication I had learned Skill and Technology in Communication in second semester while Business Communication is one of the subjects that I had learned in third semester. I felt because I can apply what I had learned in Skill and Technology in Communication Business Communication in the working place. I know the skill on how to communicate with different people. Other than that, I also able to guess what the message that people trying to say according to their gesture and body language. It helped me to avoid do the things that my supervisor did not like and also avoid me to do the wrong thing as well as scold by my supervisor. 2.2.4 International Finance The subject of International Finance made me more easier familiar in the working place. This is because the company can consider as multinational company which has deal with the company from other countries such as Singapore. I still remember the currencies of different countries are not same. So, with the knowledge l learned, I know how to calculate the currency of different country when wanted to make payment. 2.2.5 Ethnic Relation I had learned the subject of Ethnic Relation before I had undergo industrial training in Skykod Polyscience Sdn Bhd. so, I know how to stay and communicate with people from different races such as Muslim and Indian. In Skykod Polyscience Sdn Bhd, I found that most of the employees are Muslim. However, I think it is not a problem for me since I always try to make myself at there. I try to adopt myself so that I can stay and work peaceful with the colleagues who are from different races. I always made sure I treat all of the colleagues very well and never mean to them. So, we will go out to have a lunch together at least once a week. It can make our relationship more closely and at the same time I can more understand them. In addition, during the fasting month, I try not to eat or have a drink in front of them as a respect of them. 3.0 Problems and Challenges I faced a lot of problems and challenges when I had my industrial training in Skykod Polyscience Sdn Bhd but thanks to Gods I had solve those problem at the end. I found that the first problem I faced was the communication with the other employees. I felt hard to communicate with the colleagues because I was the new trainee in the company and was not familiar with the working environment and other staffs. At the beginning, I felt I can not join with them and just follow what they asked me to do and just complete the work they give me without asking any question and the reason to do so. Fortunately, all of this just happened in the first week because of the unfamiliar with the environment. The next and following week, I felt very comfortable and started familiar with the company and the colleagues and at the same time, I dare to ask the question that I did not understand. Other than that, I found that some of the documents were not filling correctly. So, when wanted to refer back the documents, I found that I needed to use lots of time to find the documents. I also face the problem in filing the documents. For example, when Ms Salwa wanted me to filing the documents, sometime, I did not know which file the documents belong to especially the document related to audit. In the other hands, I also faced problem when doing the cash payment voucher and abnk payment voucher. For example, when wrote the cash payment voucher and give the petty cash for the staff, I face the problem on do not know how many petty cash was needed to give them. The petty cash mostly is used for the purpose of petrol and told fees when there have shipment or other purpose used in small amount. The problem I faced when record the bank payment voucher is some time I did not know which category the payment belong to such as account payable, utilities, and others. the bank payment voucher is issue using the e-management and it can not have any mistake because it will be view by the head department. One of the problems I faced during the two months of working in the company is when I picked up the phone, I always forgot to greeting and say out the company name. Furthermore, at the beginning I scare to pick up the phone because I still not remember all the colleagues, so, it was hard for me to transfer the phone. Fortunately, this problem was happen for the first week, after that, I found that I already familiar with it. Another problem about the telephone is I need to transfer the phone to another colleague but I always forgot the extension number of that colleague. This is because before transfer, I needed to dial the extension. I always must refer the list before transfer those phone. During the almost two months working in Skykod Polyscience Sdn Bhd, I found that I had made some mistake but I felt it was not very bad for me. This is because after the mistake will always remind me to not to do it second time. Those problems and challenges will become my valued experience and knowledge in my future workplace. I also realize that if we not ask people when we do not understand, we will easy to do mistake. So, we should not feel shy to ask for people help when we face any problems or challenges. 4.0 Suggestions and Recommendations During the industrial training in Skykod Polyscience Sdn Bhd, I found that the company as well as Unimap has the space in doing improvement in several fields. So, I would like to do some suggestions and recommendations to make both company and Unimap more perfect. First of all, it would be more beneficial if the company willing to create more structured training programs. I realize it is not an easier task since the person who responsible to supervise the practical students normally busy with their work burden and this suggestion may bring their work more burdens or may be will be more stress. However, I believe it will not bring the bad effect to them if they plan it effectively. They can spend some time in planning so that it is more comprehensive, structured and organized training for the practical students. To do so, the in charge supervisor can list and arrange the training task which will be performed by the trainees. The work of the supervisor will become easier because the trainee will do the task according to the list and guideline. Therefore, a good training schedule is very important since it can optimize the training period. In addition, if the supervisor really busy with their work, they can let the other colleagues to guide the t rainees by suing the training schedule. This is practice by my supervisor when he is busy. So, most of the time, I worked with Ms Salwa. Other than that, I found that the computer system in the company very slow and old. This is because the computers in the office are still using Microsoft Office 2003 and at the same time, the computer also in old condition and I think it is used more than five years. So, the computer always loading in a longer time and this will affect work performance and I needed to waste much of time in wait the computer 2 loading. Furthermore, the computer some time will shut down by itself suddenly. I will be in trouble if I work in half way and forget to save the document while I was using the computer. This made my work slow down because I needed to restart the computer and then redo the work if I forgot to save it. Besides that, I also should prepare the full set of equipment for the people who first day come to work. I still remember on the first day work in the company, although I have my own table but I found that I did not have key board for my computer. So, I needed the help from IT department to find the keyboard for me. For my suggestion, I think the company should prepare all the equipment and made sure all those equipment must be in good condition before the enter of a new employees instead the company already know the date I register myself to the company. So, they should prepare all the things well before I enter. This can save a lot of time. I can start my work after I enter but not waste the time to find the keyboard. Another problem I faced is I found that some of the files are not label correctly. Although the existing employees already used to it but for the new coming employees like me, we may not find the correct file or the file they want. So, I would like to suggest that the file should label correctly and it will also bring convenience for all the employees and it will save time when want to refer it back. Besides that, I found that some of the documents are not arrange in the good way. They should arrange the document according to the date so that it is easier for the staffs when they want to refer the document back. The staff no needs to spend too much time to find the documents. In the other hands, I would like to suggest Unimap to extend the Industrial training to thee month or above. This is because I found that the two months period is very short and the skill that we can learn is limited because some skill is needed more time to learn. We also cannot join the big project because mostly the big project needs longer time to do the preparation. Furthermore, the two months of industrial training also make me hard to find the company that want to accept me as the trainee. Most of the company I found would not like to accept me with the reason that the period of the industrial training is too short. Most of the companies required the trainee who can work for about three months and above. 3.0 Conclusion I found that having industrial training in Skykod Polyscience Sdn Bhd is a very good opportunity for me. I can gain the unforgettable experience which I cannot learn it from the class during study. The training really widen up my minds on what is mean by working environment. I know the theory that I had learn in class is the different in the real working environment. Now, I know how a finance department looks like and what the working scope when work under finance department is. I can know the procedure needed when want to do a payment. It is not as easy as what I think. It involves many aspects and many departments.

Emily Brontes Wuthering Heights :: Wuthering Heights Essays

Wuthering Heights is a passionate book about love written by Emily Bronte. This book, Wuthering Heights, proves that love is a mysterious force with intense power. This book shows the love between Catherine and Heathcliff, and how money can easily come between someone you love. Catherine's love for Heathcliff, deeply hurts Edgar. Edgar truly loves Catherine, but she would never know that. First, Catherine loves Heathcliff. She loves him sincerely, but, because of her brother, Catherine can never marry Heathcliff. Edgar's timing could not have been worse. Catherine's problem is that she loves Heathcliff, but to take care of him, she must marry Edgar. So she does. When Catherine marries Edgar, Heathcliff runs away. He just could not face the fact that Catherine was with someone else. So, because Catherine loves Heathcliff, she marries Edgar to protect Heathcliff. This pain forces Heathcliff to flee. Then, Heathcliff is also in love with Catherine. He thinks that Catherine just does not love him because she marries Edgar. He does not see that she does what she must for the good of everywhere. Catherine marries Edgar to get Heathcliff out of Catherine's brother's care. Heathcliff has no money. He realizes that too. Heathcliff knows he will never go anywhere or be anyone without money. So, in a way Catherine buys Heathcliff's freedom by marrying Edgar. And Heathcliff took his rage and left Wuthering Heights. Heathcliff and Catherine have a love for each other that no one can ever understand or describe. This love also drives them apart. They love each other so much that it splits them apart. They can never be together. Finally, Edgar has a love for Catherine that she would never understand. Even when Catherine and Edgar were together, when they took their vows to love and cherish one another till death do they part, Catherine still loves Heathcliff. Through the three years that Heathcliff has run away, Catherine drifts away from Heathcliff and more to Edgar. In September of 1783, when Heathcliff returns. Catherine instantly falls in love with him again. Edgar tries to please and honor Catherine, in the end it does not help, because her love for Heathcliff will always be there. In conclusion, Heathcliff and Catherine will always love each other. And because they both love each other so much, it takes

Picnic Spot Marketing Essay

Introduction The village of Maizbhandar is very old. Its roots can be traced as far back as the year 1425 with the earliest settlers in the village being migrants coming over from Saudia Arabia. It is a part of the Nanupur Union council that is located in Fatikchori, Chittagong. It takes approximately around two hours on clear roads to reach Maizbhandar from Chittagong city. The road leading to Maizbhandar offers a tranquil and beautiful environment filled with lush greenery that can be a welcome relief at times in contrast to the rough and exhausting city life. One landmark that is bound to grab attention is the Maizbhandar Darbar Sharif that comes into once you enter Fatikchori, something that attracts many unique visitors from all over the country. It is dedicated to the late Ziaul Haque Maizbhandari upon whose memory the village Maizbhandar gets its name. The lives of villagers have prospered well over the years. It is at times difficult to comprehend the change that has occurred in their lives, especially when one looks upon the situation of the same family during post  1971. There also many villagers who have gone on to work in the Middle East thus sending in valuable remittances back to the village that has been in instrumental in improving the lives of the villagers. In fact, it can be said that there is average of 1 person from every family who is working abroad. There are also some entrepreneurs operating in the village manufacturing food products like chanachur, biscuit, etc. Most of the villagers are expectedly farmers whose major crops include rice and chilli. Some of the locals have also set up carpentry shops to boost their livelihood. For shopping, there is the Nanupur Bajar nearby where all types of food and basic necessities are available. It takes around 10-15 minutes on foot to get to the Bazar. There are 5 banks within village and its surrounding areas where villagers can make deposits or take loans. The income disparity is pretty low although there are one or two families who fall in the extreme poverty line although there is always donations coming in to help support these families. The Darbar Sharif of Maizbhandar has also played a pivotal role in the village’s development. As stated earlier, it attracts visitors all over the countries which in turn has helped boosted the  local shops. In fact, some say traffic to the Darbar Sharif was a prime mover behind the development of roads around these parts.  However, despite all the positive changes, there is always the problem of floods that remains a constant thorn in the lives of the villagers. This is a problem that is increasing in frequency due to illegal construction work that is going around the village which is in turn changing the village landscape for the worse. The situation will continue to escalate if the authorities do not take preventive measures. Business Idea Chittagong is getting industrialized at a very high rate these days. There are a lot of offices, restaurants, schools, etc. opening around making city life pretty hectic these days. As such, the situation can be said to be pretty similar to that of Dhaka. As industrialization has moved in, so has moved in the demand for quality family outings or office picnics at beautiful locales in or around the city. However besides the Patenga beach, Chittagong does not offer much. As result, it would be great for the dwellers of Chittagong if picnic spots were to open up around the city. At a distance of 2 hours away from the city, Maizbhandar would provide an ideal picnic spot with its idyllic village surroundings. Companies looking out for HR outings may put this up to good us to boost up the morale of their employees through these picnics. It would prove to be an ideal substitute against the dearth of beaches and sea side resorts that Chittagong seems to offer. SWOT Analysis Strength: I already have a village home that can act as the resort or housing facility. The infrastructure is more or less established giving the picnic spot a good base to start off from. Weaknesses: A nature resort has not been tried out in Chittagong before so the inexperience in this filed may come to bite back later. Opportunities: This would be the first village oriented picnic spot in Bangladesh. As a result, the hype surrounding the undertaking would be enough to lure in potential customers here. Threats: There already some established holiday/picnic spots around Chittagong and they may prove to be a bummer when the project will finally take off. Finance Plan The following table shows the capital investment needed to kick off this venture. Land Development Infrastructure Swimming Pool Complex Water Supply (tubewell) Backup Generator Dà ©cor Utilities The staff costs are estimated to be at around 40,000 taka. The charging rate for picnics would be around 2000 taka per person or 50,000 taka if people were to take a corporate package involving a lot of people and food per person would be priced at 500 taka. Conclusion This a plan that has a lot of potential. Maizbhandar is a prime spot for such a project since its only two hours away from the main city. As such, building in such a plan would lead to great success for the investors.

Why doesn’t Charles Bukowski get much respect in the U.S. as a “serious” author?

When asking the question as to why Charles Bukowski does not get much respect in the U. S. as a â€Å"serious† author, one must begin by examining who does not give him much respect. Certainly it cannot be said that he is not respected or enjoyed by anyone, for he has a large following. Fittingly, for a poet whose reputation was made in ephemeral underground journals, it is on the Internet that the Bukowski cult finds its most florid expression.There are hundreds of Web sites devoted to him, not just in America but in Germany, Spain, the Czech Republic, and Sweden, where one fan writes that, after reading him for the first time, â€Å"I felt there was a soul-mate in Mr. Bukowski. † (Kirsch) Even a stauch critic of Bukowski, C. E. Chaffin, acknowledges the many who enjoy his work.Without reviewing all the historical antecedents that brought Bukowski to this poetic nadir, I should first remind the reader that he may be the best known American poet in Europe today, and for two reasons: 1) His language is simplistic; and 2) The attitude in his main body of work matches the prevailing atheistic pessimism among intellectuals on the continent. (Chaffin) However, even in recognizing Bukowski’s appeal, Chaffin mentions two criticisms that will be dealt with later in this paper. If, as it appears, Bukowski has a large following, who is it that does not consider him â€Å"serious?† A cursory search quickly reveals that many in University academia and those who approach poetry from a more scholarly viewpoint appear to be those who reject Bukowski. This rejection becomes obvious when one considers the fact that Bukowski is not included in the book that is called â€Å"the most comprehensive collection of twentieth-century poetry in English available. † In the third edition of â€Å"The Norton Anthology of Modern and Contemporary Poetry,† in which poets appear in order of birth, the class of 1920 fields a strong team, including Howar d Nemerov and Amy Clampitt.If you were to browse the poetry section of any large bookstore, you would probably find a book or two by each of those critically esteemed, prize-winning poets. Nowhere to be found in the canonizing Norton anthology, however, is the man who occupies the most shelf space of any American poet: Charles Bukowski. (Kirsch) It should be noted that the three editors of â€Å"The Norton Anthology of Modern and Contemporary Poetry,† Jahan Ramazani, Richard Ellmann, and Robet O’Clair, were all university professors.Other critics, such as C. E. Chaffin, are poets and critics of poetry who have spent years studying, researching, and writing poetry. These types of people often have well-constructed and rigid concepts as to the characteristics and qualities of proper poetry. Now that we have discovered a group of people who discard Bukowski as a â€Å"serious† author, we can begin to examine the reasons for their rejection of him. One of the first complaints about Bukowski is that his poetry is not truly poetry at all.When looking at reactions to Bukowski's poetry there seems to be a lack of, well, respect †¦ despite his hardcore fan base, and sales that would make most poets extremely happy. In fact the common accusation is not that Bukowski isn't a good poet, but that his work is barely even poetry at all. In a mostly appreciative New Yorker review, Adam Kirsch still managed this cheeky, backhanded compliment: â€Å"He bears the same relation to poetry as Zane Grey does to fiction, or Ayn Rand to philosophy – a highly colored, morally uncomplicated cartoon of the real thing.† (O’Neill) An example of this can be found in the poem â€Å"they, all of them, know† from Bukowski’s’ book, â€Å"The Pleasures of the Damned. † It is difficult to find any semblance of poetical style in over four pages of seemingly mindless repetition. There is apparently no rhyme or reason to this poem, and many would argue that the simple creation of a long list is not enough to qualify as poetry. This is not to say that there is not a message in his work, but that the work is not poetic in nature.In addition, Bukowski’s language not only is often seen as non-poetic, but simplistic, as described by C. E. Chaffin earlier. Another reason for the rejection of Bukowski comes from his tendency to write in the first person. An examination of his work reveals that that vast majority are written in the first person. This is clearly true as poems such as â€Å"metamorphosis,† â€Å"the drowning,† and â€Å"for they had things to say† are written in this style. While this is not particularly wrong, it can be enough for some to reject his work.I don't particularly like Whitman either, for some of the same reasons I don't like Bukowski, although Whitman is far and away the more accomplished poet. Both are archetypically American in their embrace of the indiv idual ego and almost exclusive use of the first person, but whereas Whitman attempts to merge with the world as a transcendent ego (on the heels of Emerson), Bukowski simply reports, as an isolated consciousness, in painful and sordid detail, what happens around him. In view of this it is difficult to say which poet is more personal or impersonal.(Chaffin) As Chaffin points out, the problem is not just that Bukowski writes in the first person, but he writes from a distant, disconnected view. It is difficult for many to appreciate poetry that combines a first person view with this type of â€Å"reporting,† as Chaffin calls it. There are many who reject Bukowski as being â€Å"serious† because of the content of his work. Throughout his poetry, crude language and references to things and actions not normally discussed, especially in the presence of children, are found.Poems such as â€Å"the last days of the suicide kid,† â€Å"tabby cat,† and â€Å"fooling Marie (the poem)† clearly cross a line that many have drawn concerning language and subjects that should not be discussed. Critic C. E. Chaffin addresses this issue directly. Bukowski made his reputation by unashamedly and non-judgmentally recording a lifestyle of fatalistic, atheistic hedonism — which is really not hedonism but its opposite, a sort of terminal anhedonia medicated with booze and sex as distractions — an attitude not far removed from the Marquis de Sade, who believed â€Å"Whatever is, is good.† (Chaffin) Jim Harrison also comments on this when he writes: Bukowski’s short fiction concentrates on uncontrite drinking and generally anti-social behavior, employing a scatological idiom which serves to mock academe and animate his idiosyncratic style and ideology, while also contributing to Bukowski's often harsh critical reception. . . . Bukowski is known for depicting violent and sexual imagery in his hard-edged prose. This graphic usag e has lead some critics to dismiss Bukowski's work as superficial and misogynist in nature. (Harrison)This choice of style and substance denies Bukowski the type of memorable quotes or lines that are found in so many other poems. â€Å"It is hard to quote Bukowski because there are virtually none of those short lyrics with bow ties of closure that are so pleasant for a reviewer to quote. † (Harrison) Lines such as â€Å"I think that I shall never see A poem lovely as a tree† from Joyce Kilmer’s â€Å"Trees† are simply not present in Bukowski’s works. However, it is an interesting observation that the very thing that causes critics to reject him is what draws so many readers to him.Clearly, the approval of the critics is not something that defines success. However, it can have an effect on perception. Critics may have difficulty dealing with Bukowski’s works because they may not be intended to stand on their own but to be viewed as a whole, m aking a general commentary on life rather than individually selecting aspects of life for discussion. Any time someone views only a part of something that was intended only to be viewed as a whole, they are going to be left with an incomplete and unsatisfactory view of the work.Bukowski’s poems are best appreciated not as individual verbal artifacts but as ongoing installments in the tale of his true adventures, like a comic book or a movie serial. They are strongly narrative, drawing from an endless supply of anecdotes that typically involve a bar, a skid-row hotel, a horse race, a girlfriend, or any permutation thereof. Bukowski’s free verse is really a series of declarative sentences broken up into a long, narrow column, the short lines giving an impression of speed and terseness even when the language is sentimental or cliched.(Kirsch) Bukowski’s general attitude toward life in general and poetry specifically may be a factor in his rejection as a â€Å"seri ous† author. Obviously, a poet’s general attitude toward life will be prevelant within his work. This attitude is summarized by Adam Kirsch. Alcohol was the fuel, as it was often the subject, of these poetic explosions: â€Å"I don’t think I have written a poem when I was completely sober,† he told one interviewer. And he rejected on principle the notion of poetry as a craft, a matter of labor and revision.(Kirsch) Perhaps one of the reasons for critics rejecting Bukowski is because of those who appreciate and follow Bukowski and his works. Often poets and others are measured as much by the people who follow and replicate their work as by their work itself. Of course, there are a lot of bad poets in thrall to Bukowski – after all, his great skill lay in making the writing of great poetry seem easy. Poets who affect his lifestyle without learning the craft of writing do so at their peril.And don't look to the man himself for clues on where the poems come from: he once said that writing a poem is â€Å"†like taking a shit, you smell it and then flush it away †¦ writing is all about leaving behind as much a stink as possible†. But to disregard Bukowski's work on the basis of the bad poetry that followed in his wake seems as bloody minded as denying the greatness of The Clash because of the mohicaned twattery of Sum 41. (Kirsch) While this type of rejection of his work is not necessarily valid or defensible, this does not prevent those with a dislike or disapproval of his work from going this direction.Clearly Bukowski has his critics as well as his fans. And although many may be attracted to his work and his style, he will continue to have those who criticize him. Bukowski’s style keeps some from considering him a â€Å"serious† author. He writes about subjects and uses vocabulary that offends others and thereby causes their rejection of his work and of him. Perhaps the clearest reasons why he is n ot regarded as a â€Å"serious† author are given by C. E. Chaffin. In Bukowski's work, however, it is clear that no separation between author and persona exists except insofar as Bukowski's memory may be unreliable.His lack of persona is his lack of art. I think his regard as a possibly major poet represents the nadir of American poetry precisely because his rants are life masquerading as art, no more, no less. . . . It is not Bukowski's renown I question, an unreliable indicator of quality in any case, but 1) His lack of craft; 2) His lack of transcendent values; and 3) As above, that he represents the final breakdown between life and art in poetry. . . . To return to his poetry, I think Bukowski proved that anyone could be a successful writer; by the same token, he significantly lowered standards for the craft of poetry.Indeed, he should be considered the father of performance poetry judged on gut feeling and audience reaction rather than the enduring values of form and sub stance. (Chaffin) Works Cited Chaffin, C. E. â€Å"Essay – Charles Bukowski† Melic Review Vol. III Issue I Harrison, Jim â€Å"King of Pain† New York Times November 25, 2007 Kirsch, Adam â€Å"Smashed, The pulp poetry of Charles Bukowski. † The New Yorker March 14, 2005 O’Neill, Tony Don’t Blame Bukowski for bad poetry, U. K. Guardian, September 5, 2007

Veteran Administration Nursing Home Reform

Veteran Administration Nursing Home Reform Veterans Groups Call for VA Nursing Home Reform Six national veterans groups- including the American Legion- have called for the federal government to reform the standards of care residents receive at all Veterans Administration (VA) nursing home facilities. A detailed article on their concerns is available here.The six national veterans groups- representing nearly 5 million veterans- say Americans who risked their lives for their country endure conditions they call nothing short of horrifying.Their demands to improve care at all VA nursing home facilities came after a recent report detailing substandard care and a blatant disregard for safety at a facility in Brockton, Massachusetts.The ClaimsA former nurse at the facility alleges nurses and aides did not empty urinals, failed to provide water, did not regularly check on residents and slept on the job.In addition to the American Legion, other notable groups calling for reform include AmVets, Disabled American Veterans, Paralyzed Veterans of America, Veterans of Foreign Wars and t he Vietnam Veterans of America. Collectively, they are known as the â€Å"big six† for their political influence in Washington.The RatingsIn September, President Trump signed legislation requiring the VA to publish quality ratings, which are based on the VA’s internal rating system. The investigation by the Boston Globe and USA Today revealed care received at many VA nursing homes is significantly worse than private facilities.In fact, the agency’s own rating system gave 93 facilities two out of five stars for quality. Unfortunately, this data demonstrates that the majority of the 133 nursing homes that the VA operates are severely lacking proper care for their nearly 46,000 residents.Data released by the VA shows 95 of these facilities scored below private nursing homes in most quality indicators, including infection rates, bed sores and pain levels.The VA has yet to release the results of their own internal inspections. Such reports typically include instances of neglect or poor conditions encountered inside a nursing home facility.We Can HelpIf you are disabled and unable to work, call Disability Attorneys of Michigan for a free confidential consultation. We’ll let you know if we can help you get a monthly check and help you determine if any money or assets you receive could impact your eligibility for disability benefits.Disability Attorneys of Michigan works hard every day helping the disabled of Michigan seek the Social Security Disability and Veterans Disability benefits they need. If you are unable to work due to a physical, mental, or cognitive impairment; call Disability Attorneys of Michigan now for a free consultation at 800-949- 2900.Let Michigan’s experienced disability law firm help you get the benefits you deserve.Disability Attorneys of Michigan, Compassionate Excellence. Michigan Veteran Disability Lawyers, Michigan Veterans Benefits, Michigan Veterans Disability Attorneys, Veteran Nursing Home Reform

The College Experience Essays - Software Requirements, Requirement

The College Experience Essays - Software Requirements, Requirement Introduction St. Petersburg College. The College Experience. Period 4. Introduction Ive chosen to focus my career research on the field of performing arts and have chosen to do my research on becoming an Actor. With a set of certain skills, and an intention to strive toward higher goals and accomplishments, the career of a successful Actor can be fulfilled correctly. Becoming an Actor Becoming an Actor requires much. There are certain qualities a person must learn if not already have, they must understand what level of education they need to be successful and learn what financial situation they will be in while pursuing such a career. Being an actor requires a lot of hard work and determination, and among the huge variety of benefits it has to offer, simply being fun is one of them. Requirements Just like any other occupation, becoming an Actor has its requirements. Not only do you need education requirements, but you need social and emotional requirements/skills in order to be successful. In order to fulfill the career of an actor, one must have a complete high school education at the least. Although a certain degree level of obtaining is not entirely needed, receiving a bachelors degree in the field of performing arts can be dramatically helpful toward success. Joining classes such as drama and improvisation can help at mastering the art as well. Also, a typical person wanting to become an actor usually needs the skill set of being courageous and able to speak in front of large audiences, a good liar, and simply being able to entertain. Salary The median annual salary received for being an actor is $52,628. However the range is between $43,368 and $64.256. When it comes to acting, these numbers can vary dramatically depending on the company, the films being produced and the amount of viewers they receive, years of experience and education, location, and much more. Benefits Becoming an Actor/Actress has a huge amount of benefits to offer. Anyone who wants to become an actor will not only enjoy doing what they do, but they will love it. The career offers so much freedom and allows the Actor to choose which direction they want to go with ease. The actor can choose which films they want to attempt to play a role in, which type of roles they want to pursue, and what type of environment they wish to work in. The most fun in acting is the art of acting itself. Altering whats real and what isnt and filling the shoes of a particular character is what makes acting as special as it is. Any person who has chosen to be an Actor has always said that despite its hard work and effort, they love doing it in the long run. Conclusion Just like with any other career, if a person wants it bad enough, they can do it. Acting requires a lot of work and effort to be put in, but the unique benefits it has to offer are much different than any other job experience. References "Actor/Performer Salaries." And How Key Factors Impact. N.p., n.d. Web. 27 Oct. 2015. Retrieved from http://www1.salary.com/Actor-Performer-Salary.html "Actors.": Career, Salary and Education Information, CollegeGrad.com. N.p., n.d. Web. 27 Oct. 2015. Received from https://www.collegegrad.com/careers/actors Footnotes 1[Add footnotes, if any, on their own page following references. For APA formatting requirements, its easy to just type your own footnote references and notes. To format a footnote reference, select the number and then, on the Home tab, in the Styles gallery, click Footnote Reference. The body of a footnote, such as this example, uses the Normal text style. (Note: If you delete this sample footnote, dont forget to delete its in-text reference as well. Thats at the end of the sample Heading 2 paragraph on the first page of body content in this template.)] Tables Table 1 [Table Title] Column HeadColumn HeadColumn HeadColumn HeadColumn Head Row Head123123123123 Row Head456456456456 Row Head789789789789 Row Head123123123123 Row Head456456456456 Row Head789789789789 Note: [Place all tables for your paper in a tables section, following references (and, if applicable, footnotes). Start a new page for each table, include a table number and table title for each, as shown on this page. All explanatory text appears in a table note that follows the table, such as this one. Use the Table/Figure style, available on the Home tab, in the Styles gallery, to