Tuesday, December 31, 2019

Women and Labor in Early America

Women in early America typically worked in the home. This was true from the Colonial period through the American Revolution, though the romanticizing this role as the Domestic Sphere didnt come until the early 19th century. In early America among the colonists, the work of a wife was often alongside her husband, running a household, farm or plantation. Cooking for the household took a major part of a womans time. Making garments—spinning yarn, weaving cloth, sewing and mending clothes—also took much time. During much of the Colonial period, the birth rate was high: soon after the time of the American Revolution, it was still about seven children per mother. Slaves and Servants Other women worked as servants or were enslaved.  Some European women came as indentured servants, required to serve a certain amount of time before having independence. Women who were enslaved, captured from Africa or born to slave mothers, often did the same work men did, in the home or in the field. Some work was skilled labor, but much was unskilled field labor or in the household. Early in Colonial history, Native Americans sometimes were enslaved. Division of Labor by Gender The typical white home in 18th century America was engaged in agriculture. The men were responsible for agricultural labor and the women for domestic chores: CookingCleaningSpinning yarnWeaving and sewing clothCare of the animals that lived near the houseCare of the gardensCaring for the children Women participated in mens work at times. At harvest, it was not unusual for women to also work in the fields. When husbands were away on long journeys, the wives usually took over the farm management. Women Outside Marriage Unmarried women, or divorced women without property, might work in another household, helping out with household chores of the wife or substituting for the wife if there was not one in the family. (Widows and widowers tended to remarry very quickly, though.) Some unmarried or widowed women ran schools or taught in them, or worked as governesses for other families. Women in Cities In cities, where families owned shops or worked in trades, the women often took care of domestic chores including: Raising childrenPreparing foodCleaningTaking care of small animals and house gardensPreparing clothing They also often worked alongside their husbands, assisting with some tasks in the shop or business, or taking care of customers. Women could not keep their own wages, so many of the records that might tell us more about womens work dont exist. Many women, especially, but not only widows, owned businesses. Women worked as: ApothecariesBarbersBlacksmithsSextonsPrintersTavern keepersMidwives During the Revolution During the American Revolution, many women in Colonial families participated in boycotting British goods, which meant more home manufacture to replace those items. When men were at war, the women and children had to do the chores that would usually have been done by the men. After the Revolution After the Revolution and into the early 19th century, higher expectations for educating the children fell, often, to the mother. Widows and the wives of men off to war or traveling on business often ran large farms and plantations pretty much as the sole managers. Beginnings of Industrialization In the 1840s and 1850s, as the Industrial Revolution and factory labor took hold in the United States, more women went to work outside the home. By 1840, 10% of women held jobs outside the household. Ten years later, this had risen to 15%. Factory owners hired women and children when they could because they could pay lower wages to women and children than to men. For some tasks, like sewing, women were preferred because they had training and experience, and the jobs were womens work. The sewing machine was not introduced into the factory system until the 1830s; before that, sewing was done by hand. Factory work by women led to some of the first labor union organizing involving women workers, including when the Lowell girls organized (workers in the Lowell mills.)

Monday, December 23, 2019

Handmaids - 1019 Words

‘The true measure of a text’s value lies in its ability to provoke the reader into awareness of its language and construction, not just its content’ The conceptual understanding of a good text revolves not only around its content, but also its language and construction. This notion articulates profoundly within Margaret Atwood’s novel A Handmaid’s Tale as it is, after all, the author’s manipulation of the language and construction which enacts as vehicles towards the reader’s understanding of the content. A Handmaid’s Tale is a confrontational post-modern work of feminist dystopian fiction; it depicts a protagonist’s struggle to adapt to a totalitarian and theocratic state where language has become corrupted. Without any doubt,†¦show more content†¦Therefore, The Handmaid’s Tale is an example of a good text as it provokes the reader into awareness of the construction of the novel as well as successfully putting forward the point the author tries to make without making it appear too apparent. The content, like the construction and language, is an essential device in which put forth the author’s intention of the novel, but in a more direct manner. The main themes held within the content of The Handmaid’s Tale comprise of not just the overall story itself, but also the character and the idea. The narrator, Offred, is unquestionably the most noteworthy character in the novel where the reader experiences the world of the Gilead through her eyes. However, the reader is not given an in-depth understanding of what Offred truly is like, as her only description of herself is being â€Å"thirty-three years old†, â€Å"have brown hair† and â€Å"stand five seven without shoes†. Through Offred’s vague description of herself, as well as by mentioning that she has â€Å"trouble† remembering what she â€Å"look like†, suggests the idea of feminism in which Atwood tries to convey. This is evident through Offred’s depiction on the corruption of language and the non-linear construction of her narrative which evokes the restrictions placed on women, and thus, a perceptible clue which outlines the author’s concern to the rights and identity of women. Hence, although the content of the novel is easierShow MoreRelatedHandmaid1204 Words   |  5 Pagesorder of the Gilead’s strict society, but the handmaids are conditioned to believe that they are safer and better off living there. However, not everyone is convinced that the Gileadean society is how it portrays itself to be. Through storytelling, past memories, and rebellion, the handmaid Offred is able to escape the reality of Gilead and cease to completely submit to its repressive culture. Rebellion is a way for Offred to access freedom. Handmaids speaking freely are not tolerated in Gilead,Read MoreHandmaids tale1446 Words   |  6 Pagesï » ¿Marlyn Barroso ETS 192 October 3rd, 2013 Hierarchy in The HandMaid s Tale Margaret Atwood s The Handmaid s Tale is a interesting novel that will have you confused but also have you bitting your nails with intrigue. So many questions might go in your head, at the same time; Atwood wrote this novel so her readers can have curiosity, even after reading the last word of the last paragraph of the last page of the book. One of the main topics of this novel is the effect on society when aRead MoreThe Handmaids Tale1450 Words   |  6 PagesJames Fils-Aime The Handmaid s Tale Fact or Fiction The Handmaid s Tale is a dystopian novel in which Atwood creates a world which seems absurd and near impossible. Women being kept in slavery only to create babies, cult like religious control over the population, and the deportation of an entire race, these things all seem like fiction. However Atwood s novel is closer to fact than fiction; all the events which take place in the story haveRead MoreHandmaids Reflection1095 Words   |  5 Pagesby the sun, half dead; flexible and pink like lips† (Atwood 17). The worms are meant to be the Handmaids, half dead in their lives, not fully there but needed to continue the society, â€Å"Caught† being by the Commanders, life, the Eye, instead of the sun. Fertility being the key to the Handmaids, the only reason for their lives. â€Å"Pink like lips† further connotes the flesh being the only currency the Handmaids have. â€Å"Women were not protected then† (Atwood 24). Offred is referencing the time before theRead MoreThe Handmaids Tale1256 Words   |  6 PagesDeisy Monterrozo English 101 S26487 Fall 2017 September 20, 2017 The handmaids Tale Margaret Atwood’s novel, The Handmaid’s Tale, is about a future version of the United States. Atwood introduces Offred as a handmaid in the republic of Gilead. Handmaids are assigned to bear children for couples that have trouble conceiving. Offred serves the commander and his wife, Serena Joy. Offred’s freedom is complete restricted. She can only leave the house only on shopping trips, the door of her room cannotRead MoreThe Handmaids Tale1246 Words   |  5 PagesThe handmaids Tale Margaret Atwood’s novel, The Handmaid’s Tale, is about a future version of the United States. Atwood introduces Offred as a handmaid in the republic of Gilead. Handmaids are assigned to bear children for couples that have trouble conceiving. Offred serves the commander and his wife, Serena Joy. Offred’s freedom is complete restricted. She can only leave the house only on shopping trips, the door of her room cannot be completely shut, and the Eyes, Gilead’s secret police forceRead MoreThe Handmaids Tale1234 Words   |  5 PagesDeisy Monterrozo English 101 S26487 Fall 2017 September 20, 2017 The Handmaids Tale Margaret Atwood s novel, The Handmaid s Tale, is a future version of the United States. Atwood introduces Offred as a handmaid in the Republic of Gilead. Handmaids are assigned to bear children for couples who have trouble conceiving. Offred serves the commander and his wife, Serena Joy. Offred s freedom is completely restricted. She can only leave the house on shopping trips, the door of her room cannot beRead MoreReligion in Handmaids Tale814 Words   |  4 PagesReligion in Handmaids Tale â€Å"Religion is the opiate of the masses† by Karl Marx. This is a quote which states that religion controls the human mind because God can see everything at all times, all-seeing, and unlike the police or the government nothing can be hidden from God. This is the technique of control that is used in Gilead. The punishments given from the government and from religious societies are different. The government gives punishments as time in prison or fines which canRead MoreThe Fall Of The Handmaids Tale2017 Words   |  9 Pages 1. In the beginning of The Handmaids Tale, there are 3 quotations that form the front piece of the book and insight the readers into the important aspects of the book. â€Å"And when Rachel saw that she bare Jacob no children†¦Ã¢â‚¬  This quotation resembles how important it was to give children. That if Rachel gave no children she might as well die, â€Å"Give me children or else I die†. This quotation sets the theme for infertility. Rachel allows Jacob to get the maid pregnant because she wants to claim the childrenRead MoreSymbolism In The Handmaids Tale1025 Words   |  5 PagesHandmaid’s Tale The Handmaid’s Tale is a story told in the voice of Offred, who is the character of the â€Å"handmaid†, which is described best by women who are being forced and used for reproduction because they can make babies. In the Handmaid’s Tale, Margaret Atwood uses symbolism, which is the use of symbols to represent ideas, to show the reader the handmaid’s role in society of Gilead. The handmaids were women who had broken the law of Gilead, and forced into having sex and reproducing for the higher

Sunday, December 15, 2019

Non-violent social change Free Essays

Chavez, King Jr. and Malcolm X all advocated non-violent struggles for justice and equality. They were all successful in their policy goals. We will write a custom essay sample on Non-violent social change or any similar topic only for you Order Now Through the tactics and strategies that they employed, they were able to achieve their goals. Through their leadership, the marches, boycotts, rallies, fasts and strikes led to their objectives. Non-violent struggles proved to be more effective in making people aware and bringing out desired changes. Their experiences also led them to be the leaders of their organizations. Chavez has seen a lot of inequality towards Mexican-Americans especially the farm workers. King Jr., on the other hand, has also experienced inequality and injustice even when he was young. And when he became the leader of the Southern Christian Leadership Conference (SCLC), he saw a lot of racial discrimination and inequality in rights against the blacks. Malcolm X, too, has experienced being harassed when he was young. In fact, his life before being a Muslim could be said as sorrowful. His father was killed, his mother was taken to a mental institution and he and his siblings were split up to different homes. Discrimination seemed to be the factor which drove these leaders to seek change. Chavez has encountered it when he was in elementary schools. King Jr. has seen discrimination against the blacks. Malcolm X has probably experienced discrimination as he talked about black pride. Due to this, they have become resolved in bringing social change and civil rights. I believe that their advocacy of non-violent social change played a big role in their success as leaders. As to Chavez and King, their mothers taught them that there should be no place for violence or any discrimination in one’s heart. These three leaders were long dead, but their legacy still lives. Malcolm X had influenced both the blacks and the whites. The blacks has regarded him as a man of the people and experienced in the ways of the street. The whites, on the other hand, were influenced by his unwillingness to turn away from hostility. Chavez’s legacy, on the other hand, is his philosophy of service for others, justice, equality and civil rights. And King Jr. has brought the Voting Rights Act and the Civil Rights Act. WORKS CITED McElrath, Jessica. Malcolm X. Online. Available: http://afroamhistory.about.com/cs/malcolmx/a/bio_x_malcolm.htm. 30 September 2007. Siqueiros, Ray. â€Å"Who was Cesar Chavez?† People’s Weekly World. 19 Apr 2003: 11 pars. Online. Available: http://www.pww.org/article/articleview/3309/1/ How to cite Non-violent social change, Essay examples

Saturday, December 7, 2019

Management Accounting Assists Business In Making Decisions

Question: Indicate the main purposes of management accounting and its relevance to the management of organisations. Evaluate the main cost structures of organisations and methods of their calculation. Determine appropriate methods of calculating break-even, profitability and capital input costs. Answer: Introduction Any form of accounting which assists business in making decisions efficiently can be termed as Management accounting. It processes the data furnished by financial statements as well as cost Statement. The data is analyzed using various techniques like budgetary control, standard costing and marginal costing and hence presented before the top level management for decision making. Further the top management assigns responsibility to the executives at all the levels of management and sets standard target performance for them. At the end of the specific period the performances are reviewed and deviations from standard targets are measured, and policies are revised to achieve desired results. The below report discuss the importance of management accounting in Vihaan Engineering Inc which is in manufacturing of Pressure Vessel machine. Importance of Management Accounting Management accounting is any form of accounting in which techniques and concepts are applied to process economic data which could be historical and projected data of an undertaking to help the managers for creating policies and thereby helping them to arrive at reasonable decisions for the fulfillment of the objectives. (Civilserviceindia.com,n.d.) It is an invaluable help to the managers for discharging the basic duties in the service industry- in the field of drafting a plan, executing it and lastly controlling the actions. It is done by- Furnishing data to management to enable its plan effectively and maintaining facilitation of services without any hindrance and thus increasing the competence of employees at all levels. Measuring and reporting the actual performance to all the management at all levels to reflect the efficiency of the organizational techniques used. Providing services at reasonable prices to its customers by using cost control techniques. Computing the deviations from the standards set and interpreting the same to assist management to have Management by Exception and take actions for future policies. Difference between Management accounting and financial accounting (Megha M, n.d.),( Ducu C,Enache T,Stefan P,2016) Basis Financial Accounting Management Accounting Audience Primarily provides information to the external parties as well as internal parties Primarily provides information to the managers and employees Focus Its focus is on historical data dealing with past events and prepares statements for the prior financial year. Its focus is on past as well as future events and forecasts for the future. Intent To calculate profit and financial status of business. To analyse and interpret financial data to draw conclusions and enable management in decision making. Voluntary It is not voluntary but legally binding to prepare financial statements. It is completely optional and is left up to the choice of management. Data It deals with transactions expressed in financial terms It deals with transactions expressed in financial terms as well as non-financial transactions like credit standing of business Classifications of costs (types, behavior, function and relevance) with examples Classification of costs on the basis of types Direct Material cost It refers to the cost of material that can be traced with each cost center and forms a part of finished output. For example for a fast food joint if a cheese sandwich is the finished product then the cost of onion, cheese used in that burger is the direct material cost since these are costs which can be distributed over each unit of product. Indirect Material cost It refers to the cost of material which cannot be traced with individual cost center. For example: store rent, telephone expenses etc. Direct Labour cost It signifies that labour cost that can be traced with each cost center and is spent for the employees who are employed in providing services like the server who assembles the cheese sandwich and serves it to the customers in a fast food joint. Indirect Labor cost It comprises that labour cost which cannot be traced with each cost center and is spent for the employees who are not employed in providing services but assist in the same like the restaurant manager who looks after the visitors grievances and manages the staff. Overheads It consists of all the indirect costs like the costs incurred for overheads that relates to office and administration and overheads that relates to selling and distribution activities. For example cost of advertisement, discounts offered to customers etc. Classification of costs on the basis of behavior Fixed cost It refers to that part of total cost that remains stable at all levels of output inspite of any alteration in the cost. As the output shoots up, fixed cost per unit might reduce, but the total fixed cost remain constant. Example- in case of a hospital - rent, administrators salary etc. Variable cost - It refers to that part of total cost that changes in proportion to the change in level of production, though variable cost per unit remains same at all levels of production like the patient examination fees charged by a specific doctor remains same irrespective of the number of patients. Semi-variable or Semi-fixed cost These costs refers to that part of total cost which is partly fixed and partly variable in relation to level of output. For example electricity charges are fixed up to specified unit consumption and tend to increase with the increase in electricity consumption. (microbuspub.com, 2016) Classification of costs on the basis of function Production costs These are associated to production of services be it direct or indirect. Example supervisors salary, outlet expenses etc. Administration costs These are the costs which are incurred for the overall management of business like printing and stationery, rent, rates, taxes. Selling costs These are the costs which are associated with achieving desired sales of services. Like salesmans salary, discounts and commission etc. Research and development costs - These are the costs which are related to any cost related to improvisation of existing services or development of new services like salaries for hiring experts. (microbuspub.com, 2016) Classification of costs on the basis of relevance Relevant costs Relevant costs are those which are affected by the managerial decision in a specific business situation. They are relevant for a specific managerial alternative and can be avoided in another alternative. For example make or buy decisions, pricing decisions. Irrelevant costs Irrelevant costs are those which remain unaffected in any alternative being considered for a business situation and is incurred in case of all of them. Like the sunk costs which cannot be recovered or refunded and are retrospective in nature. For example cost of training the sales force to use special electronic devices to take orders and later these devices are discontinued due to technical faults, therefore cost incurred on training is a sunk cost and should not be considered in any decisions regarding the usage of electronic devices. (microbuspub.com, 2016) VARIANCE ANALYSIS Variance is the result of deviation of actual cost from the standard costs. Standard costing is a technique of cost control which provides management a benchmark for determining variances i.e. standard costs. The process of analyzing variances whether favorable or unfavorable is variance analysis. Favorable variance- when the actual cost is less than the standard cost. Unfavorable variance- when the actual cost is higher than the standard cost. The intent of variance analysis is to categorize variances as variance which can be controlled and variances which cannot be uncontrolled. By concentrating on controllable and adverse variances management can exercise control through exception as well as take actions against those employees who are responsible for adverse variances. Example for controlled variance can be material used in excess of standard quantity will be adverse for which onus can be fixed on the concerned employees. But if this variance is caused due to general strikes, variation in customers, demand variances cannot be controlled and no onus can be fixed for it. Variances under individual center of cost and revenue are as follows- Material, labour and overhead cost variances Material and labour cost variance refers to the gap between material cost which is standard for the product and the actual cost incurred and actual quantity of material used or the standard direct wages specified and the actual wages paid respectively. Variances can be used to measure the price differences like the material price variance and labour rate difference. In the similar way we can determine variances in material usage and labour efficiency commonly known as material usage variance and labour efficiency time variance respectively. Labour efficiency variance Is further classified into- Idle time variance Labour mix variance Labour yield vareince Overheads cost variances are the deviations in variable and fixed overheads. Variances which are used in determining price differences are fixed and variable price variances, on the other hand variances determining efficiency of the overheads are fixed and variable efficiency variance. Sales variances Sales variance is termed as the spread between budgeted sales and actual sales and its impact on profits. Sales variance can be calculated by two methods: The turnover/value method The margin/profit method Limitations of variance analysis- Firstly, variance analysis do not furnish us the causes of deviations which are calculated using variance analysis. Since all attention is paid to unfavorable variances, it does not mean favorable variances need no investigations. A constant favorable variance can be the result of sub standard products, or maybe genuine improvement in performance. For example, Pizza hut has specified a uniform quantity of cheese that should be in a pan cheese pizza. Variance would be favorable if less cheese was used than the specified standard. The result could a below standard pan cheese pizza and probably an unsatisfied customer. Variance analysis points out at works upon the negatives and ignore the positive results due to which employees feel disappointed due to look of appreciation. Variance reports are generally prepared monthly and are presented even weeks after the closure of the month which limits the utility of the data to be used for decision making. Therefore, Variance reports are needed to be reported timely and frequently so that the data might not become stale and useless, for that the frequency of reporting has to be daily and data may be approximate if not precise. operational budgets The term budget can be elucidated as a financial or quantitative statement prepared prior to a defined period of time, pursued for that period of time to attain the given objectives. The types of budgets can be explained with respect to functional areas of management, which are as follows Sales/marketing budgets Sales budget- It is an estimate of total sales that is expressed in terms of quantity or amount. It is an interconnection between sales volume and sales price. Selling and distribution budget is prepared on the basis of flexible budget for each class of distribution and selling costs, keeping the basis as sales volume which has to be reached. Advertising cost budget is constructed in the shape of a fixed amount for the budgeted period. This cost is incurred to increase the sales. Production budgets It is an estimate of production volume for the budget period which can be framed in two ways i.e in terms of volume and in terms of amount such as cost of direct materials, cost of direct labour and the overheads cost. Personnel budgets it refers to the labour force that would be required be it skilled or unskilled, to conform with the budget of revenue and production. The budget also pays heed to training plans for new workers. Finance budgets - is the cash budget which provides an estimate amount of receipts of cash and cash payments to be made during the budgeted period. It helps in predicting excess or shortage in cash at any point of time. It can be prepared by these methods Receipts and payment method- useful for estimates to be used for short term analysis Balance sheet method- useful for estimates to be used for long term analysis Adjusted profit and loss method- is prepared to highlight the cash balance that is estimated at the end of the period Overheads cost budget it indicates various forms of overheads to be spent during the budgeted period for which the overheads have to be classified into fixed, variable and semi-variable. Capital expenditure budget It is the estimated investment in capital assets. This budgeted has to be coordinated with other functional budgets. Master budget is prepared by incorporating all the budgets that are functional which takes the shape of income and loss account and the budgeted statement of affairs. Advantages of preparing operational budgets It is an aid for managers which would assist in performance appraisal. It is a medium for facilitating coordination. It develops team spirit and helps in finding solutions to common problems Budgeting reveals the areas of adverse variations, keeping aside those areas with no variations. It acts as a mode to communicate. The plans framed down by senior management are assigned to the subordinate levels of management via budgets. Each and every employee is aware of his duties in reference to those of others. Budgeting acts as a media to declare the polices of the management to the employees. It is a strong tool used for the purpose of cost control. Conclusion and Recommendation So finally we can conclude that management accounting can help Vihaan Engineering Inc as a necessity for all the business undertakings which have intent of expansion and thrives to increase its competitiveness in the global world. It fulfills the shortcomings of financial and cost accounting, and serves the management with quantitative as well as qualitative data which can be used to make strategic and operational decisions. Elements of costs are classified on the basis of types, behavior, relevance etc. which assists in preparing budgets and hence acts as an aid for all the cost centers, by providing them the direction in which they have to work upon. Further budgeting data provides business inputs for variance analysis. The result provided by variance analysis aids the management to concentrate on key result areas as well as facilitate management by exception, hence reducing wastage of resources. References blogspot.in, 2016. Need Importence of Management Accounting [online] Available at: https://managementstudyonline.blogspot.in/2014/05/need-and-importance-of-management.html [Accessed 27 Mar. 2016]. com, (2016).Management Accounting: Concept ,need ,importance and Scope, [online] Available at: https://www.civilserviceindia.com/subject/Management/notes/management-accounting-concept-need-importance-and-scope.html [Accessed 27 Mar. 2016]. com,2016,Financial Accounting Vs. Management Accounting , [online] Available at: https://www.diffen.com/difference/Financial_Accounting_vs_Management_Accounting [Accessed 27 Mar. 2016]. Meghna M , 2016. Difference Between Financial Accounting and Management Accounting [online} Available at:https://keydifferences.com/difference-between-financial-accounting-and-management-accounting.html [Accessed 27 Mar. 2016]. Carabelli C, What Types of Inventory Does the Service Industry Use? (2016). [online] Available at:https://smallbusiness.chron.com/types-inventory-service-industry-use-33758.html [Accessed 27 Mar. 2016]. Efinancemanagement.com, (2016). Classification of Costs based on Functions / Activities, [online] Available at: https://www.efinancemanagement.com/costing-terms/classification-of-costs-based-on-functions-activities [Accessed 27 Mar. 2016]. Ducu C,Enache T,Stefan P,2016, Managerial Accounting Vs Financial Accounting In The Knowledge Society,[online] Available at: https://fse.tibiscus.ro/anale/Lucrari2010/067.%20Ducu%20Corina.pdf [Accessed 26 Mar. 2016]. Fabozzi, F. and Drake, P. 2009. Capital Markets, Financial Management and Investment Management. New Jersey: John Wiley Sons,p.244-279 Reilly,F. and Brown,K. 2012. Investment Analysis and Portfolio Management. Texas: Reilly Brown,p.315-390 Surani C,2016. Management Accounting Practices And The Role Of Management Accountant: Evidence From Manufacturing Companies Throughout Yogyakarta, Indonesia ,[online] Available at: https://sibresearch.org/uploads/2/7/9/9/2799227/riber_b13-243_616-626.pdf [Accessed 26 Mar. 2016]. com, 2016. Classification of Manufacturing Costs and Expenses [online] Available at: https://www.microbuspub.com/pdfs/chapter4.pdf [Accessed 26 Mar. 2016]. Ram,V and Bala S,2012. Strategic Financial Management. Chennai: Snow white prime knowledge series, p266-298. Accounting-financial-tax.com, 2016. Cost classification,[online]. Available at: https://accounting-financial-tax.com/2009/10/cost-classifications-all-types/ [Accessed 26 Mar. 2016].