Absorption vs. Variable Costing Essay Example for Free

Absorption vs. Variable Costing Essay This case study will look at Jokkmok Industries and one of its managers, Mr. Rosen, who is bucking for a promotion to CEO. His division uses absorption costing and has the ability to produce 50,000 units a quarter with a fixed overhead amount of $600,000. While the sales forecast shows that the company will only sell 25,000 units during each of the next two quarters, Mr. Rosen wants to double his budgeted production for the second quarter from 25,000 to 50,000 units. We will look at Mr. Rosen’s decision and see how it affects his company’s bottom line by putting the figures from last quarter and the next quarter into an absorption income statement and a contribution margin statement. From this we will be able to see the differences in production costs from the two income statements. These figures will let us be able to assess if Mr. Rosen has improved his division’s performance by increasing production. We will also be able to tell if absorption costing is a viable option for management to use when making decisions like increasing production when sales are not forecasted to improve. We will also discuss a few shortcomings of the absorption approach and how it relates to management. And finally, we will see if Mr. Rosen’s decision would allow him to be considered for the CEO position. Absorption vs. Variable Costing (Contribution margin) â€Å"The main difference between variable costing and absorption costing is the accounting for fixed manufacturing costs.† (Horngren C. n.d.) This is never more evident than in this case study. Income statements prepared using these different methods usually produce different net operating income, and they will also produce different costs per unit sold. In order to completely fill out the income statements we will need to look at the 1st quarter’s income statement listed in Table 1. From the data in table 1 we will need more data to input into the absorption and contribution margin income statements. This additional data is displayed in Table 2. Now we will plug these numbers into both the absorption and contribution margin income statements shown in tables 3 and 4 below for both the 1st and 2nd quarters. Information for setting up these tables was obtained from the article â€Å"Income Comparison of Variable and Absorption Costing† from Accountingexplanation.com. One can notice right away that there are some major differences between the two income statements especially in the 2nd quarter’s net operating income. Under absorption the net operating income is $650,000 and Mr. Rosen would think that his bottom line is looking better and he could almost see himself in the corner office. But running the numbers using the variable costing method in the contribution income statement, the increase in production shows the same net operating income as the previous quarter which was $350,000. So how can the bottom line look so much better under absorption than contribution? The main reasons have to do with fixed manufacturing overhead and inventories. Fixed manufacturing overhead are things like rent, facilities expenses, salaries, and insurance that do not change over a given period of time. â€Å"Since fixed overhead costs do not change substantially, they are easy to predict, and so should rarely vary from the budgeted amount.† (Bragg 20 13) This is demonstrated in the cost per unit sold difference between the first and second quarters. First quarter’s was $72 while 2nd was $60. The reason is because fixed manufacturing costs are involved in the equation. In absorption you have to take the fixed manufacturing costs ($600,000) and divide by the total units manufactured (50,000) to get $12 per unit. Now you add that to the cost per unit manufactured on Table 1 ($48) to get a total of $60 per unit manufactured. When the company only produced 25,000 units the cost was $72 per unit. ((600,000/25,000) + $48 = $72). Now the excess fixed manufacturing costs are rolled into inventory for the next quarter. As shown in the less ending inventory in Table 3 ($1,500,000), because 25,000 units of the units manufactured were not sold. Contribution margin or variable costing does not break up the fixed manufacturing costs, instead it puts in the entire amount of $600,000 into the quarter and does not roll over the fixed costs into inventory. (As shown in the line fixed manufacturing overhead below the contribution margin.) Ho wever, in variable costing, $48 of manufacturing cost per unit is rolled over in the inventory. Because variable costing accounts for the fixed costs entirely it is the better option for knowing where your company stands. Besides the problems with absorption costing listed above, it considers fixed manufacturing overhead as product cost which shows a higher cost per unit than variable costing. As a result, it does not help management decide the selling price of a product. In the example above table 3 shows $72 and $60 per unit sold, while table 4, the variable cost per unit sold is $55. Also absorption costing can make the bottom line look better than it is by removing product costs from the income statement by producing inventory. This way managers, like Mr. Rosen, who are evaluated on the basis of operating income can temporarily improve profitability by increasing production. But there some that still think there are advantages to absorption costing. â€Å"Advocates of absorption costing argue that all manufacturing costs must be assigned to products in order to properly match the costs of producing units of product with the revenues from the units when they are sold.† (Accountingexplanation .com n.d.) But given the reasons stated above variable costing is still the way to keep the books for the decision makers. I would not recommend Mr. Rosen for the CEO position because he seems to have cooked the absorption books in his favor. By increasing his production he manipulated the fixed manufacturing costs to show them lower than they really are and thus showing a better net operating income. But the real costs are rapped up in inventory for the next quarter to worry about, like kicking the can down the road. There is something that Mr. Rosen could do, or might have been planning to do, to correct the inventory problem. He could plan on selling more units. What if market research shows that sales will increase by nearly 20% if Lokkmok drops prices by 5% to gain a competitive edge in the 3rd quarter? Look at Tables 5 and 6 below to show how dropping the prices and increasing sales to get rid of inventory would help the bottom line. Notice the difference between keeping the status quo of pricing and sales compared to the ‘what if’ third quarter numbers on both income statements. Now notice the difference of the bottom line between the absorption ‘what if’ 3rd quarter and the contribution margin income statement, the bottom  line suffers under absorption because sales are eating into the inventory, which is a good thing. But in reality the increase sales has increased revenue, eating away at inventory and actually helping the bottom line, as is the case on the contribution income statement which shows net operating income went up over 21%. Conclusion We have discussed the shortfalls of absorption costing, while showing the many benefits of variable costing and the contribution income statement. Whether it showing the correct net operating income for a company that increases production, or that selling more units, cutting into inventory, and increases revenue actually helps the bottom line, variable costing is correct tool for decision makers. Attached to the submitted Case assignment is the excel worksheet I used. I learned a lot about accounting and excel to complete this assignment. I had a fun time crunching the numbers to see how sales, fixed/variable costs, unit pricing and the like affect the income statement. Please feel free to open and change the yellow highlighted sections to see the outcomes. Please give me any feedback on the excel spreadsheet, for I was a broadcast journalism major 18 years ago and have not tinkered with spreadsheets too often. Thank you. References Horngren C. (n.d.) Chapter 9: Absorption/Variable Costing Retrieved from http://www.csus.edu/indiv/p/pforsichh/accountinginfo/121/documents/newCh09In-ClassProblemsHorngren13e-MYCOPY-X2.pdf Bragg, S (2013) What is fixed overhead?, AccountingTools. Retrieved from http://www.accountingtools.com/questions-and-answers/what-is-fixed-overhead.html Accountingexplanation.com. (n.d.). Advantages, Disadvantages, and Limitations of Variable Costing Systems. Retrieved from http://www.accountingexplanation.com/advantages_disadvantages_limitations_of_

Case Study Social Media Marketing In Pakistan Marketing Essay

Case Study Social Media Marketing In Pakistan Marketing Essay The social web is same as the word explains it Social. In short, Social Media  is a medium for  social interaction, using highly reachable communication techniques. Social Media and Social Media Networking are the most important technologies that have been altering the face of the Internet. The Internet as we know it has grown-up so much in the past few years; sometimes its difficult to believe. Social Media and Pakistan: For the previous few years People of Pakistan have started expressing their views and opinions through Twitter, Facebook, Orkut, Google Buzz, blogging, and so on. Now a common Pakistani internet user is more aware of environment than he was ever before. In short the social media have immeasurably educated the common Pakistani. Social Media for Businesses: Online advertising is not somewhat new. Google, Yahoo, and MSN have ruled the internet when it comes to internet advertising platforms. Over the last 5 years websites like Facebook, twitter, linkedin have continued to grow in reputation and popularity, creating amplified opportunities for businesses to market online and reach millions of consumers. Organizations in Pakistan have been promoting their products, services and brands using social media but still the industry has to crop up to not worth it. There is digit of brands that used social media not only as a marketing tool but also as a better customer service solution but still the results of such marketing tools in Pakistan are yet to realize. Though, our neighboring country India and many other countries has been using these social media websites as a marketing tool and getting better outputs from their social media campaigns. Social Media Marketing: Social media in Pakistan is shaping up which could be used as a cheap medium of marketing and customer service. Brands in Pakistan are investing hell of amount in television ads, radio and news paper ads, but most of our brands and organizations are not aware of the possibilities of social media marketing. Social media can boost up their sales and can build goodwill with less cost. Only businesses are not neglecting the possibilities of social media, educational sector is also doing the same thing. There is not even a single institute in Pakistan who is offering a short term or long term course on Internet Marketing. Even there should be a course on internet marketing for marketing graduates. They should be taught how to run internet marketing campaigns rather just telling them what marketing actually is and how to trap a customer by wasting hell of amount on TVCs and radio ads. Our marketing graduates do know how to design a TVC or how to bring creativity in radio ads but they dont know how to run an internet marketing campaign. Another issue arising now a days while hiring social media executives and that issue is who should run internet marketing campaigns Who are more competent in running these campaigns? Either, Business graduates or computer sciences graduates? I think social media has all the beauty in its two way communication model. Its all about collecting feedback from customer and creating awareness. A company which is operating their social media must listen to the complaints. This is an open platform for the customers to say anything they want. So companies must not make this media as one way communication models. And I strongly believe that there must be a course of Internet marketing for all marketing grads. [M. Sajjad, Social Media Executive] Have you ever wondered  how mega-corporations manage their social media initiatives? Almost hundreds of mega corporations running their social media campaigns on social networks. Intel International: If we take Intel as an example, Ekaterina has been a part of Intels Social Media Center of Excellence, She is managing Intels Facebook fan page. In an interview with Michael Stelzner Ekaterina told that Intel created their Facebook page for folks to talk about technology and, of course, Intel products. In the beginning the growth of Intel popularity on Facebook was 3% to 4% but after more attention and attractive contents it goes up to 10% to 12% monthly growth. According to Ekaterina 20 or 30 years ago, they have been talking to folks in computer clubs about the products of Intel but now with the advancement of internet they can communicate with thousands of customers from one place. Jet Blue: JetBlue was one of the first mega brands to join Twitter and started communication with their customers. Today, Jetblue has over a million followers, and its account is often cited as an example of smart corporate tweeting. Through informal employee/customer interactions via Twitter, they hoped to humanize their entire organization Some people were asking for help, and others were saying things that werent correct, recalls JetBlues manager of corporate communications, Morgan Johnston. Coca-Cola: Coca-cola international is also the one who used social media as a branding tool to create positive brand image in the mind of the customers. Coca-cola international is also the one who used social media as a branding tool to create positive brand image in the mind of the customers. Cocacola in the year 2009 got the name as the brand making the best use of Facebook by The Big Money for running a best campaign on Facebook known as Expedition 206. Michael Donnelly, who is Group Director of Worldwide Interactive Marketing for Coca-Cola told in a report that their My Coke Rewards program was a biggest hit and it was a drive to create emotional loyalty in the mind of the customers. Zong Pakistan: Now if we talk about social media marketing in Pakistan there are limited numbers of brands using social media as a tool to interact with customers. Zong Pakistan recently came up with a new product M9. They created a facebook fan page and interacted with the customers, gifted them scratch cards, Ipods and different other gifts. M9 on facebook went a massive hit, with in just 3 days they got more than 20,000 facebook Fans and more than 2000 users interacting with them on facebook fan page. With Less investment in social Media Zong created enough awareness. Got the views of customers about their favorite mobile packages and what type of packages users wants? Intel Pakistan: After a huge success of Intel International facebook fan page, Intel also adopted their social media marketing strategy in Pakistan. Intel Pakistan Brought a platform where users can share, discuss and easily get first hand information about the latest technology developments and know whats happening in the world of Intel Pakistan. In a short period of time Intel Pakistan got more than 40,000 facebook fans who interacts with the Intels management so easily that was never before. The Use of Social Media In Pakistan I asked many questions from the participants from all over the Pakistan about social media in Pakistan and its usage. Use of Social Media (Usage of social media websites) I began with simply asking the participants if they use social media in there daily life? In response to this question participants replied that they do use different social media websites in daily life and Facebook is famous in all of them. 99% of the participants use facebook and they have profiles on Facebook. Where as twitter stood at second place in this question with 48% respondents. People aged 18-25 are more likely to use Facebook and Twitter where as people with the age 25-35 are more likely to use LinkedIn and Twitter. 27% Professionals, Graduates and Postgraduate students are addictive to social media websites as most of respondents were professionals and students. There were 75% males who answered my questions which show more males are using social media websites than females. Time a person spends on social media websites (Time Per Session)(Login Duration) In Answer to my question which was asked to judge the time a person spends on Social media websites per session 61% respondents said they spend more than 30 minutes in social media websites per session means their 1 session is more than half an hour. If I estimate total time a person spends on his/her favorite social media website in 1 day it would an average time of 3-4 Hours in a day. Male professionals are likely to spend more time on social websites in comparison to female professionals. Ad Views (Did you notice any ads?) (Clicks on Ads) 72% of the social media website users notice ads that are being displayed on these websites. Where as 28% respondents do not consider or notice such advertisements on social media websites. Significantly 42% of the respondents click on ads most of the time and 38% clicks occasionally. 42% of respondents who clicks these ads regularly are mostly the youth. Advertisements: (Ads that are liked the most) (Organizations working Social media marketing) People like images and text ads the most on social media websites this is clear messages to our future social marketing advertisers this could help them to understand what type of ads they should design. There are 60% organizations in Pakistan who dont have any dedicated department or person who is working on social media websites to promote their business where are 40% respondents said their organizations are working on social media marketing. Where People Want to Advertise On (Where you would like to advertise as an advertiser?) When I asked respondents this question if they are a marketing manager of an organization and they are required to run a campaign on social media then what social media theyd prefer to market their products? And 96% respondents were in the favor of Facebook. 45% professionals said they would prefer Facebook and Twitter for marketing of their products. Where as 30% of Graduates said they would either prefer Linkedin and Facebook. In short, most of the people want to market their products in social media sites and they want to learn how to use the social media tools available.

SWOT Analysis of Ryanair Holdings PLC Essay example -- business, case

This report is based on Ryanair Holdings PLC which was established in 1985. â€Å"Ryanair obtains permission from the regulatory authorities to challenge the British Airways and Aer Lingus' high fare duopoly on the Dublin-London route. Services are launched with two (46-seater) turbo prop BAE748 aircraft† (Ryanair, ND). Ryanair Holdings PLC is an Ireland based airline which is the largest low fare airline with 32 bases & over 800 low fare routes across 26 countries, connecting 146 destinations. Ryanair fleets are made up of 196 Boeing 737-800 crafts with a seating capacity of 189 seats. Its aims are to deliver a further 102 aircrafts over the next 3 years. Ryanair currently employs more than 6,000 people and expects to carry over 67 million passengers this year. This report is giving me the chance to highlight Ryanair’s strengths, weakness, opportunities and threats which they face now and in the near future. Introduction Strengths Ryanair is known as Europe’s first low-cost, no-frills airline company. This alone is one of the company’s strongest selling points. It carries around 34 million passengers a year across 107 locations round Europe, totalling some 266 routes. The company has a leading market share on most UK and Ireland routes and around 43 percent of all Dublin-London and 45 percent of all other Dublin passenger loads. The ‘no-frills’ strategy resulted in the increase of customers and expansion of their operations, wherein the staff increased from an initial 57 to an amazing 3,400 staff and almost 37 million passengers. Ryanair has a strong business strategy, which capitalizes on a number of key advantages: fare-conscious leisure and business travelers, sales of one-way seats based on changing demand, the use of ... ...le to compete with this. Substitute transportation such as cars and high speed trains are also a threat as customers are getting luxury treatment also at a lower price. Conclusion Ryanair has established leading position within the European low-cost airline business due to a effective business strategy and expansion plan. Nevertheless, its reliance on the UK and Irish market and lack of hedging pose considerable future risks. In order for Ryanair to survive in this current climate, they should increase prices to keep up with rising oil prices. Bibliography Ryanair (ND). ‘History of Ryanair’, Available at http://www.ryanair.com/en/about. Accessed 11 November 2009. Guardian(2009). ‘Lunatic bloggers can keep the blogosphere’. Available at http://www.guardian.co.uk/media/pda/2009/feb/25/ryanair-socialnetworking. Accessed 11 November 2009.

Transcendentalism :: essays research papers

Although the transcendentalism movement was an extremely long time ago the ideas are still pertinent today. When Henry David Thoreau said, 'Let him step to the music which he hears, however measured or far away. It is not important that he should mature as soon as an apple tree or an oak';(247), that he would be telling people to be themselves many generations later.   Ã‚  Ã‚  Ã‚  Ã‚  The transcendentalism movement took place during the early 1800's when America was developing its own writing style. The authors of the time all thought in the same wavelength. Some of them, such as Thoreau and Ralph Waldo Emerson belonged to a transcendentalism club in which they shared their ideas. Thoreau had ideas that he firmly believed in and tried to act upon his ideas. He wanted to live in solitude and be one with nature, so he went to Walden Pond and was semi-secluded from society. Except for a couple of times when he went to the nearby town for things he needed he was on his own. He did well with it, but wanted to move on with his life so he left Walden. After his experience, he decided to write about it in his book, Walden Pond. Thoreau tried to live his life based on his ideas no matter how extreme they may have been.   Ã‚  Ã‚  Ã‚  Ã‚  These transcendentalists had many ideas that seemed to others to be extremely impractical. The authors thought that they could transform the world through their ideas. One of their main ideas was that we are all true individuals and should not conform to whatever the 'norm'; is. Thoreau tells us to live our own life, whether it be good or bad, it is ours. 'However mean your life is, meet it and live it; do not shun it or call it hard names';(247). Also, we should do the morally right thing. We should do what our heart says is right and not always listen to our heads. They also wrote in an optimistic view and their writings were very inspiring.   Ã‚  Ã‚  Ã‚  Ã‚  All of their ideas are relevant today on some level. People are reading Emerson and Thoreau as though they were on the current best sellers list. Not everybody reads the material because they are assigned it, but rather they are using it as a tool to find out how to live their lives. All of our lives we are told to be ourselves and not to go along with the crowd, and that is the same thing Thoreau said over a century ago.

Government by the People Essay

The population growth has caused concern for many Americans because of the terms of numbers and poverty that comes with this growth. There is a pattern showing of wealth transferring from poorer nations to the richer nations of the globe and the information technology revolution is speeding this cycle up. With population growth reaching new heights new concerns for increasing urban growth has emerged. Planning for transportation, environment protection, or management of water and other resources are needed. Unregulated markets forces will hurt individuals and â€Å"politics as usual† will not mandate viable growth patterns or protect the air, water and natural beauty of our country. Planning and growth depends on public support and market forces. In order for plans to be effective they must show he same interests and values of major groups within the community. Even with the fear of the government, something that is generally accepted hampers a lot of effective planning. But it is clear that for any planning to work there must a consensus between â€Å"planners, community leaders, and the popularly elected officials who must bear the responsibility for implementing the plans† (Magleby, O’Brien, Light, Peltason & Cronin, 2006, p. 649). This planning for our country, communities and societies along with its citizens has given the United States the status of world power. But controversy has erupted from the resent war with Iraq that questions our authority. I’ve heard many individual claims that America is expanding its empire, rather than fighting for freedom. Our rise to a world power has come because of our industry, colleges and universities, multiple government institutions, military strengths. This along with our innovations in science, technology and medicine catapulted us into our status. Development of such things as television and jet airliners gave America the edge it needed to jump to the top of the ladder. They have also helped to spread our ideologies of democracy and westernization. It has created globalization and keeps it going. Our commerce and business growth has only helped with this globalization. Companies, such as IBM and General Motors have given the national government firm grounds in business. Our national government promotes â€Å"a prosperous economy through its monetary and fiscal policies† (Magleby, O’Brien, Light, Peltason, & Cronin, 2006, p. 437). The Department of Commerce has been at the center of the government’s efforts to promote economic growth and encourage businesses to do research and new development. These companies are at the heart of this economic growth plan. But more recently new development has been needed to keep these companies afloat as technology and innovation continues to climb new heights. Turning outdated companies into the companies of the future. The introduction of the electronic superhighway mandates companies to use e-commerce and if they can’t they might get left behind. The internet has given us a faster way for just about everything. It has even influenced society, culture and lifestyles. The Progressive Era began in United States during the mid 1890’s and continued through World War I. It was a time when individuals were beginning to have concerns with the state of society. It also brought about a belief in human compassion and how new innovations along with scientific investigation could somehow show what the problem was with ways of solving the problems. This reformation shows even in today’s time. Our social construct has great bearing on our national government. Take for example the debate on same-sex marriages. Our government has made laws that pertain to this issue, but some in society believe government has gone too far. But the core issue at stake, that I believe, has something to do with insurance. I don’t believe that our national government is trying to establish social norms, but rather maintain certain expectations of commerce and business. Reference: Magleby, D. B. , O’Brien, D. , Light, P. , Peltason, J. W. , & Cronin, T. E. (2006). Government by the People: National, State, and Local 21st. Ed. New Jersey: Prentice Hall.

The Birth of Venus by Sandro Botticelli

One of Sandro Botticelli’s most famous paintings represents a classical myth – the birth of Venus (1485–1486). This painting shows the myth of Venus’ birth. Botticelli based the picture in a text: â€Å"the profane Birth of Venus and the coronation of the sacred Venus. It was written by Ange Poliziano, based on an ode by Hesiod. † (Berger Foundation, 2006) â€Å"The effect, nonetheless, is distinctly pagan, taking as inspiration written descriptions by the 2nd century historian Lucian of masterpieces of Ancient Greece, was made at a time and place when most artworks depicted Roman Catholic themes.It is somewhat surprising that this canvas escaped the flames of Savonarola's bonfires, where a number of Botticelli's other â€Å"pagan† influenced works perished. Botticelli was very close to Lorenzo de Medici. Because of their friendship and Lorenzo's power, this work was spared from Savonarola's fires and the disapproval of the Church. † ( Wikipedia, 2006) The picture can be divided into three parts: At the left, Zephyr and Chloris fly with tangled limbs. Around them, there are falling roses with golden hearts. At the right part, the trees form part of a flowering orange grove, related to the Greek myth of Hesperides’ sacred garden.At the center appears the Nymph, that might be one of the Greek goddesses of the seasons (Spring or Flora) which welcomes her on land; and the shell where it can be seen maybe not Venus’ birth but the moment when she lands at Paphos in Cyprus, having been carried by the shell. Tolstoy’s interpretation of art Leo Tolstoy, besides his well known literature work, has developed his own theory of art, which emphasises the importance of art to human beings through the communication from the artists to the receivers their emotions and feelings. For him art is a mean of communication of feeling rather than ideas.The artist communicates through the use of colour, sound, movement or words, an emotion or feeling that he has previously experienced. Tolstoy denies different conceptions on art, like those which say that is a manifestation of some mysterious idea, or that art is a way to let off the excess of energy stored by men, or just pure pleasure. For Tolstoy art is a mean of union among men, essential to life, fostering the spiritual evolution of humankind. Birth of Venus under Tolstoy’s perspective It can be stated that Botticelli takes from different artists and thinkers the foundations which uses to express his feelings and emotions.During his time, the renaissance, ancient mythology was admired again. Artists and men of science gathered around the princes, and they all lived together. Among these men interest in the past grew and they started to translate Virgil, Homer, Hesiod and Pindar. Thus, it was very feasible that the humanist ideas propagated rapidly. The art in Florence started to growth and the humanist ideas were incorporated into the artists’ work. To interpret art it is important to pay attention to the links â€Å"between motifs in the works in question and other cultural phenomena of the time, including literary and theological documents. † (Matthew, 1997)Boticcelli’s Birth of Venus, painted for Lorenzo di Pierfrancesco de Medicis, is a palpable example of what Tolstoy referred in his theory. Without communication between these people it might be impossible to produce this painting. It reflects the ideas that were common among these men. Now, there is the fact of what feelings or emotions Botticelli tried to express. The story of Venus’ birth is a divine message which brought beauty to humanity. It might be understood that the painter tried to represent this myth in a valuable way. The painting communicates Botticelli’s emotions in front of the power of nature’s creative force.Collingwood’s vision of art Collingwood’s vision of art states that â€Å"th e work of art is a purely imaginary object, existing only and truly, in the artist’s mind and that it is an expression of the artist emotion. † (Collingwood, 1938) Therefore, if the work only exists in the artist’s mind, its physical representation is a way to represent it to others. The way that Collingwood sees art could be explained in this order: the artist has feelings which are unconscious, he gets aware of them through emotions and its expressions, and thus he is conscious of the feeling.Then, the way that he liberates from the oppression of these feelings is through his artistic expression. Thus, art is the way that the artist expresses his own emotions for himself. â€Å"Communicating that emotion to others is secondary† ((Collingwood, 1938) as he views artistic creation as, basically, a process of self acknowledgment. The intention is to make it understood the way that the artist who has expressed the emotion felt in having the emotion. Birth of Venus according to Collingwood’s perspective Under Collingwood’s perspective is complex to establish an analysis of Botticelli’s picture.According to his particular view of art, the painter tries to express his emotions in a way to put his mind at ease. Therefore, it is necessary to understand what feelings or emotions were â€Å"perturbing† Botticelli’s mind. He was trying to explore his own emotions, thus the only thing that can be analysed is the secondary communication, the one that is possible thanks to the fact that the artist uses to express himself a language that might be understood by everyone. What emotions were driving the painter? By looking at the picture one may asses that he feels overwhelmed and amazed by nature’s force.Also, besides the beauty of the painting, an uncommon length of Venus’ neck and the unusual angle that her left arm describes aid to attain harmony, enhancing the feeling of a subtle and tender being, as the story says, a gift from heaven. Botticelli painted â€Å"men and women†¦daddened perpetually by the shadow upon them of the great things from which they shrink. † (David, 1980) Conclusion Collingwood’s theory of art opposes to Tolstoy’s. While Tolstoy says that the only reason of art is communication, Collingwood says that art is a purely imaginary object, existing only in the artist’s mind, thus is an expression of the artist emotion.They both are aware of the fact that emotions are remarkably essential in the creation of art, but Collingwood’s account of the emotions is very different from Tolstoy’s. He says that the artist expression is a way of self liberation from the feelings or emotions, while Tolstoy’s says that the artist wants to communicate a feeling that the artist has previously experienced. For Collingwood, creation is in some way self-seeking, while for Tolstoy is an act of communication essential for unders tanding among humanity. References The Birth of Venus (Botticelli) From Wikipedia, the free encyclopediahttp://en. wikipedia. org/wiki/The_Birth_of_Venus_%28Botticelli%29 Rampley, Matthew, 1997 â€Å"From Symbol to Allegory: Aby Warburg's Theory of Art†. Journal article; The Art Bulletin, Vol. 79, Cowart, David, 1980 â€Å"Thomas Pynchon: The Art of Allusion† Book. Southern Illinois University Press, Wikipedia. 2006 Sandro Botticelli article. November. Jacques-Edouard Berger Foundation. â€Å"World Art Treasures† R. G. Collingwood, 1938, Art as an Expression

The Problem Of An Oil Rig - 1900 Words

Abstract Petrobras was an oil rig which was designed for an offshore production unit off the coast of Brazil. The oil rig was primarily designed as a floating drilling unit but was modified in 1997 to 1999 for it to become a production unit, to save money and space by moving the Emergency drain tanks (EDTs) from the platform into the structure but they were not checked properly meaning there was poor alignment to the production heaters, which lead to the accumulations of hydrocarbons which brought about the initial explosion. There was also a second explosion, caused by gases escaping through a leakage which lead to the structure’s eventual sinking. In this report I will be discussing which were more important to the disaster, technical or human factors and what risk controls should have been in place to avoid this disaster from happening. The main technical flaws were component failure without a backup system, poor control of the emergency notification system layout and poor design of the placement of the safety critical paths. Some human errors were lack of training and communication. The consequences which occurred from this disaster were financial losses, environmental impact and modifications to the rules. Introduction In this report I have been assigned to research into the major disaster of the sinking of the Petrobras P-36 oil rig in March 2001, which lead to the deaths of 11 firemen. Over the next few pages I will be discussing whether the disaster was a consequenceShow MoreRelatedConstruction Of Oil Rigs And Producing Oil1327 Words   |  6 PagesIntroduction: In the industry of producing oil for the world’s energy sources, safety should always remain the top priority in the creation of oil rigs and producing oil. There are multiple steps in building these massive devices and each of the steps have to be handled with the greatest of care. These steps are assembling and maintenance. Assembling is the part where the workers put together the structure of the rig and ensure that it is set up correctly. â€Å"Maintenance is where the drilling equipmentRead MoreEthical Dilemma with the Bp Oil Spill1125 Words   |  5 PagesThe BP oil spill, more famously referred to as the Deepwater Horizon Spill, occurred in 2010 in the Gulf of Mexico and flowed unmitigated for as long as 3 months. The BP oil spill has fared as the largest marine oil spill ever confronted in the history of the petroleum industry. The oil spill on the 20th of April 2010 was primarily the result of a gas release followed by an explosion in the Deepwater Horizon oil rig , in the Gulf of Mexico, established on the Mocando exploration well designed forRead MoreOil Drilling Regulations : British Petroleum1461 Words   |  6 PagesOil Drilling Regulations British Petroleum(BP) had a massive oil spill on April 20, 2010. In the BP Oil Spill, more than 200 million gallons of oil was spilled into the Gulf of Mexico for a total of eightyseven days, making it the biggest oil spill in United States history. The initial oil rig explosion killed eleven people and injured seventeen others(â€Å"11 Facts†). The spill killed hundreds of animal, plant life and destroyed the environment. BP was penalized up to $40 billion in fines. 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Not Just A Rising Sun Essay - 2243 Words

America is a Country based on diversity and immigration of many cultures creating a melting pot people from all over the world living together in freedom. The Asian American ethnic group is also based on diversity and different immigration patterns of different cultures all representing each other under one name Asian American. Asian Americans have a very diverse history and have different subgroups that have different social status. This essay will discuss and analyze the history of and how Asian Americans and subgroups are affected differently by discrimination and prejudices, and have different identities that can lead to different assimilation into American Culture and economy. This essay will discuss this through examining Chinese†¦show more content†¦Before 1882, more than 100,000 men but fewer that 9,000 women had immigrated it the United States from China.† (Marger, pg356) Japanese History With the exclusion of the Chinese came an opportunity for the Japanese to immigrate to America in the late 19th Century. In the late 1860s, a new ruling dynasty in Japan initiated an era of industrialization. By the 1890s, people living in agricultural areas were finding ever fewer economic opportunities, while the population grew and poverty increased. This lead to many Japanese males, like the Chinese, immigrating to America to economic stability. The Japanese were also faced with the same problem as the Chinese; they were viewed as a labor threat to the white workers. Although Japanese immigration started with mostly males, their population gradually balanced out with more female immigrants. 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All these poems talkRead MoreEssay about Metaphysical Poetry - the flea + sune rising1703 Words   |  7 Pagespoetry we can see that he is goaded and confused by the new discoveries and the social customs avert him from reaching his desires. This is incalculably recognized in his two poems, â€Å"The Sunne Rising† and â€Å"The Flea† where Donne’s arguments challenge some beliefs of the 17th century England. Through â€Å"The Sunne Rising† we gain a sense of meaning that Donne is irritated and perplexed with new discoveries and that he believes his love is everything in the whole world. In â€Å"The Flea† we can see Donne challengingRead MoreThe Tones The Sun Rising and To His Coy Mistress Essay704 Words   |  3 PagesThe Tones The Sun Rising and To His Coy Mistress The sun rising John Donne (1572-1631) I feel that this poem is written from a perspective that gives the sun power, however it also makes the king sound of great power and importance almost to rival the sun. 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He seems to feel that their life together is complete, and that the sun is beingRead MoreAnalysis Of Vincent Van Gogh And The Oxbow850 Words   |  4 PagesI have chosen Romanticism/ Post Impressionism, Olive Trees with yellow sky and sun, by Vincent Van Gogh; The Oxbow, by Thomas Cole, comparing it to the â€Å"Spirit Rising, by Christophe Vacher†. In my research / readings of my chosen Artist, I found a lot of information about them that I will descibe individually. Based on the biography, It has been stated that Vincent â€Å"was a most well known post-impressionism Artist, for whom color was the chief symbol of expression, he was highly emotional, lacked