Strong Women in “Ally McBeal” and “Sex and the City” an Example of the Topic Personal Essays by

Strong Women in â€Å"Ally McBeal† and â€Å"Sex and the City† Nowadays there are many shows which feature the lives of women in the modern world and different hardships they have to go through when trying to settle with those whom they love. This theme has become particularly popular in the recent years because the style of life of people has changed radically. If 50 years ago a very common theme for the movie was family life and adventures within it, sexual revolution has changed the outlook of people very much. Need essay sample on "Strong Women in Ally McBeal and Sex and the City" topic? We will write a custom essay sample specifically for you Proceed College Students Usually Tell EssayLab professionals: Who wants to write assignment for me? Essay writer professionals advise: Multitasking Essay Helper Online Essay Helper Best Essay Writing Service Online Writing Help For College Students Online Essay Writing Company The values have changed a lot, and women started playing a completely new role in the society. Instead of being housewives who did not have a good profession and devoted most of the time to taking care of kids, a new generation of women was introduced into the society- beautiful, professional women who did not need men to support them financially. Even though the freedom which women obtained was enjoyed by them a lot, they still kept looking for their only one, a man whom to share their lives with. Both shows Ally McBeal and Sex and the City share the same theme. They both deal with fates of women who have great jobs which are supposed to make them content in life but who are looking for their happiness in private life and unfortunately do not manage to find it for the moment. The difference between the shows is that in Ally McBeal, the producers are trying to attract the lions share of attention to the character of Ally and show all of her ups and downs in life. Sex and the City goes even further in trying to depict the fate of a common woman- the producers put the objective to show the fates of 4 women in the show in order to be able to capture every type of character which can be common for an image of a common woman. Ally McBeal is just 1 type of character while in Sex and the City there are whole 4 characters who represent the most common types of women nowadays. Carrie who is the major character in Sex and the City is a journalist who is very successful but who does not manage to get married to the man who she is crazy about- Mr.Big. Samantha is a PR manager for whom there is nothing better in life than sex, and this gives her a hard time to find one and only man to share the life with. Charlotte works in an art gallery. She is a dreamer who has many restrictions in her love life but who is still looking for her prince charming. Miranda is a lawyer. She is an iron lady who has feelings only when somebody manages to arouse them in her. Ally McBeal is a successful lawyer who is still in love with Billy Thomas, the guy for whom she even went to study law and who left her alone and married another woman. As far as the details of the shows tell, professional side plays an important role in the life of the major characters because they live their lives through their jobs. However, no matter how important that is for them, the major themes of the movies are very far from this theme. Law plays a small role in Ally McBeal. It is clearly not a "law" show (like Law and Order), but a "relationship" show in the Friends vein. Most of the plots appear to revolve around Allys quest for an appropriate mate. This, I guess, should not surprise us since it is conventional wisdom that women are "relation-oriented." However, in focusing on the "personal" rather than the "professional", the shows producers are knowingly perpetuating a gender stereotype and trivializing Allys status as serious professional. I dont think shes "partner" material. (Denvir, 1997, p.4) The producers show Ally McBeal as a part of lawyers world but they also show that her personal matters are much more important than professional matters. The same approach is applied in Sex and the City. Even though each of the heroines has an important profession, every time they talk about their lives, the topic of men comes to their mind. The themes of the shows are very close to the real life, that is why they are widely watched by many people. A lot of people are watching Sex and the City. An astounding 7 million people tuned in for last season's final episode; the episodes from the first three seasons are now available on DVD and VHS. And while some critics say the series has become mainstream, seeking higher ratings through more one-liners and trivial banter, other viewers see it as one of the most politically "progressive" shows on television today, citing its depiction of four [mostly] unmarried women not only having sex, having children, having jobs, and having friends, but most noticeably, having fun too. (Bendery, Wong, 2004, p.1). However, some of the features of heroines depicted are very negative, and some people might avoid watching the show because it tells them a lot about themselves. I do not watch Ally McBeal because I identify with her. Im embarrassed for her. And Im saddened by the struggling career women of my generation who watch the show looking for the Ally McBeal in themselves. (Some things are better off not surfacing, believe me.) Every time I talk to someone outside my demographic about the show, I feel I have to explain myself. Say Ally McBeal and they shoot me a hesitant look that ponders Do you dodge dancing babies? (Marino, 1998, p.2) Even though some women do not realize in the beginning that some of the actions which they take are wrong, they immediately see that when watching the shows. To some degree, the producers of the show were doing that on purpose because the objective of the movies was trying to make the world better. Once a woman sees her image depicted in the movie, she might realize how wrong she is acting and try to change her attitude to many things. In my opinion, Ally McBeal is just another part of the backlash against feminism. It was a man, after all, who created her David Kelley, who writes every script. Its not that I dont think a man is capable of writing a good female character. Its just that the lovely but neurotic, reproductively obsessed Ally McBeal is hardly the type of woman the thinking man of the 90s would pursue for a lifelong mate. She does, however, have the stuff male fantasies are made of. She is an insecure, pico-skirted, one-dimensional tart who looks for sex in every cappuccino. She needs a big, strong man to come to her rescue. (Marino, 1998, p.3) The fates of Carrie in Sex and the City and Ally McBeal are similar in regard of their unhappy love towards men. Ally McBeal gets to see her beloved Billy Thomas when she starts working at the law firm, and it becomes very hard for her to fight the feelings towards the man who broke her heart. Carrie experiences a similar situation when Mr.Big abandons her. The hardest part becomes not only seeing the ex-lover a lot but also seeing his happy wife. Carrie is a little bit licker because she doesnt work with Mr.Big, and she can only be scared of meeting him somewhere. As she calls it, there are many places in the city which remind her of a field with many bombs on which she can step- see Mr.Big. Ally McBeal cannot avoid seeing Billy Thomas but it becomes just as hard to see his happy wife every day at work. Carrie also gets to see Mr.Bigs wife Natasha every now and then. No matter how large Manhattan is, there is always a great possibility of running into her. There are many episodes in the movie which show how Carrie does her best to look better than Natasha, how she compares herself to her all the time. In the episode when Natasha and Carrie meet in the store when trying on clothes, Carrie cannot stop admiring Natashas body. This situation is very common for every woman who ever got in the same situation, therefore its easy to conclude that all the themes of the episodes in the movies where taken from real life. The reaction of the heroines on the events is very close to the reaction which any common woman would have. This is the detail which makes both shows very popular among everybody. The themes of both shows are covered to the fullest due to the outstanding actresses participating in them. In both shows, the cast is very important to bring the message to the audience about what the director and producers want to say. All the heroines are very beautiful and sexy. The charm of Carrie, Miranda, Samantha and Charlotte cannot be doubted. Ally McBeal is not a bit less attractive than they are. To say that the cast is charming is an understatement. The kind of chemistry involved getting the right personalities into a cast is akin to alchemy, but Ally McBeal has found a successful formula. It's not all gimmick, with Ally's Walter Mittyish responses to the pitfalls of life and love - being shot through the heart with arrows as Gil updates Ally on his marital situations. (Moser, 1997, p.3). Even though there are many similarities, there are some differences as well. If for Ally McBeal, there is Billy Thomas starting with the beginning of the movie to whom she gives her heart right away, the heroines of Sex and the City are more in the search process. They did not meet their only one yet, and they do not suffer too much of the loss of a new lover because they do not stay close with him for a long time. For Ally McBeal, it was a love of her life when she met Billy Thomas and she even went to study to Harvard in order to be with him. Heroines of Sex and the City did not have such relationships in the beginning of the movie, that is why they did not have to suffer as much. However, in some time Carries fate developed very similar to Ally McBeal because the authors of the show were doing their best to bring the show as close to the reality as possible. The question of ending the show in Sex and the City was a very difficult one because the authors needed to complete the job which they were developing for a very long period of time. This last season, the one-time emotionally blocked attorney Miranda (Cynthia Nixon) settled down with husband and baby in Brooklyn. WASP socialite-turned-Jewish matron Charlotte (Kristin Davis) gave up on procreation and pursued overseas adoption. And, least forgivably, Samantha (Kim Cattrall), the sexual Duracell battery who propelled the show toward its greatest debauchery, was saddled with a loving, monogamous boyfriend and a cancer subplot (as well as a haircut that made her look like Elizabeth Taylor and not in the good way.) (Oliphant, 2004, p. 4). As far as the fates of the heroines in the movie show, the authors did their best to bring those fates as close to the reality as they could. The way the lives of 3 heroines developed could be easily predicted because of the features of their characters. However, the task of defining the fate of Carrie was the most difficult one since her character was much more complex than of other heroines, and her appreciation of life was different, too. The only remaining question for the series was what to do about Carrie The attempt to spice up the narrative with the sudden reappearance of the notorious Mr. Big (Noth), Carrie's long-time obsession who, at regular intervals treated her like gum stuck on the sole of one of his Ferragamos, felt similarly half-hearted. Big's reformed, or so he says. Why should our heroine have believed him, when such promises have been made and broken before? Carrie, when it came down to it, willingly chose the fantasy over the mundane. We can't blame her. For the past six years, we did the same. (Oliphant, 2004, p.7). This type of ending of the movie was the most appropriate because every woman who watched the movie always hoped that in the end Carrie would find her happiness with Mr.Big. Even though there were many cons against Carries union with Mr.Big, it was obvious for the show-makers that only this type of ending could appeal to the interests of the audience. Afterall, the major objective of a movie is to keep the audience satisfied and make them keep dreaming about their only one. Both Ally McBeal and Sex and the City are very close to nowadays reality, and appeal to the public because people see themselves in the characters of the shows. All the heroines of the shows are strong professional women who at the same time are weak when it comes to men whom they love. Both shows give the audience an idea that no matter how successful you might be in business, you are still never going to be happy unless you find the love of your life. Bibliography. Jacqueline Marino. Ally McBeal. Memphis Flyer. 05-18-98 Jennifer Bendery and Alison Wong. Sex and Our City. 22 July. 2002. http://www.popmatters.com. John Denvir. Girl lawyers and Boy Lawers. USF law School. November 1997. Margaret Moser. Ally McBeal (tv). The Austin Chronicle. 12-08-1997. http://www.filmvault.com. Tim Goodman. Can Sex beat the Clock? Friday, July 19th, 2002. San Francisco Chronicle. Tim Goodman. So long to Miranda, Charlotte, Samantha and Carrie; it's been good to know them. Friday, January 2, 2004. San Francisco Chronicle.

Essay on Autonomous Car Services for SingaporeEssay Writing Service

Essay on Autonomous Car Services for SingaporeEssay Writing Service Essay on Autonomous Car Services for Singapore Essay on Autonomous Car Services for SingaporeThe transportation system of Singapore is well-developed but commuters use public transportation and taxis mainly. In this regard, the niche of the autonomous car services for Singapore is free and open for the entry. This is why the introduction of autonomous car services for Singapore is an effective way to launch business successfully.The development of the new business focuses on the provision of customers with hiring autonomous car services. Cars will be available to customers in parking lots, where customers can take their cars from. They can hire cars online and take the car after the payment is made. Customers can use the car as long as they need and return the car to the parking lot after the expiration of the hiring time customers have paid for. Cars will be equipped with the autonomous navigation system, such as GIS and GPS. As a result, customers will not need a taxi or a driver. Instead, they will be able to drive their cars themselves and remain autonomous.Exclusivity is one of the main advantages of the new services because no other rival in Singapore offers autonomous car services. Customers can enjoy the comfort of using their cars as taxi but they will be able to use the hired cars as long as they want and pay lower costs for using the cars. The available navigation system will help customers to get to their destination and travel throughout Singapore autonomously.Advanced scheduling for pickups is another advantage of the new service since customers will be able to schedule pickups accurately and respectively to their needs and wants. They can enjoy using their cars and get access to their cars wherever and whenever they want.In addition, no human interaction is required because customers will not need to waste their time on the extra communication with the personnel of the company. Instead, they will just make the order online and get the car whenever and wherever they need it. Therefore, they ca n use autonomous car services as if cars are their own for the time they pay for. No human interaction will also help the company to save costs on the personnel since the company will not need to employ new professionals to deliver autonomous car services.Furthermore, the company ensures the protection of the customer privacy. They will not uncover their private information to the third parties. Moreover, even the personnel of the company will have the limited access to the private information of customers. Therefore, customers’ privacy will be fully protected.At the same time, convenience is another advantage of the new service because customers will enjoy the simple ordering system and the fast delivery of their cars. They will not waste their time on negotiations but make all transactions online and get their cars.Finally, autonomous car services offer customers the high level of safety since all customers will be ensured and they will use safe and reliable cars. Cars will undergo technical testing regularly to ensure that they will function properly and without problems.Thus, the new services that can be introduced in Singapore open new opportunities for the successful business development. Autonomous car services are attractive for investments and can bring considerable benefits.

Seven Essential Ingredients of a Good Working Relationship

Seven Essential Ingredients of a Good Working Relationship While it’s not always easy to get along with your coworkers, it’s a worthwhile endeavor: good working relationships are more important than ever in today’s increasingly collaborative work environments. Unfortunately, this can sometimes be easier said than done. It’s not impossible, however. Get a proactive jump on forming positive workplace relationships by implementing these seven simple yet productive methods. 1. Communication CountsOpen lines of communication are critical to all relationships - both in and out of the office. Different people have different needs and preferences. Understanding your co-workers’ needs and delivering on them can help you not only enjoy a better working relationship, but also maximize productivity.Does he/she prefer email, phone or face-to-face meetings? Are daily check-ins preferable to weekly updates? Establishing ground rules for how and when you’ll communicate eliminates confusion, irritation, and other ne gative emotions in the workplace.2. Show RespectJust as your work is your top priority, so are your fellow co-workers’ roles and responsibilities of equal priority to them. Be on time to meetings, treat everyone with courtesy, and honor the time and space of others.3. Be PositiveWhile there’s a time and place for venting, the workplace during work hours is not it. Avoid complaining about your boss and co-workers on the job. Not only does this damage others’ perception of you as a professional person, but it also promote a culture of negativity.Rather than becoming part of the problem, commit to becoming part of the solution. If workplace problems are prevalent, brainstorm ideas toward their solution. This is far more productive than griping to anyone who will listen and risking your own reputation in the process.4. Listen UpEveryone has the potential to make a difference in the workplace - regardless of level or position. Encourage and welcome ideas from others , and refrain from disparaging or belittling them.This doesn’t mean you have to accept and implement bad ideas, but it does mean treating people - and their ideas - with the same courtesy with which you’d want to be treated.Plus, you never know when someone’s idea will turn into an unexpected solution for an ongoing challenging.5. Speak UpYou have a unique set of knowledge, expertise and ideas. Sharing these with your team members not only has potential to make positive change, but also gives your co-workers a better sense of who you are and what you have to offer.In addition to sharing your ideas, it’s also essential to share your gratitude. If a fellow employee has helped out with a task or made a positive contribution to a project, acknowledging their efforts can go a long way to building a sense of teamwork.6. Be AccountableAs Big Bird himself famously crooned, â€Å"Everyone makes mistakes.† Errors are a fact of life. In most cases, theyâ₠¬â„¢re recoverable. What’s not recoverable? Making a mistake and putting the blame on another co-worker. If you miss a deadline or mess up an assignment, own it.Conversely, when co-workers miss deadlines or mess up assignments, don’t sell them out to management. Give them the opportunity to remedy their mistakes, and offer your assistance along the way. Your support when they need it now may mean their support when you need it later.7. Follow UpAlong the same lines as being accountable, it’s also essential to follow up on your obligations. If you say you’re going to do something, do it. If you’re unable to complete the promised task, promptly inform your co-worker or boss. Again, missing deadlines is understandable, but attempting to cover up or run from setbacks may lead to disaster. Trust between co-workers is paramount, and following up on your commitments is an essential component in developing trust.While you and your co-workers may never be b esties, there’s no reason you can’t overcome personal differences and work together as a team. These seven tips and tricks can get you on track to professional relationships which aren’t just tolerable, but fulfilling.

McDonald's North America Marketing Plan Research Paper

McDonald's North America Marketing Plan - Research Paper Example The company currently has a global presence in 118 countries. Mission McDonald’s mission statement is to be their customer’s favorite place to eat (Aboutmcdonalds, 2011). The mission of the company is achieved by offering a wide variety of products at low prices that provide value to the customers. The firm is also able to achieve its mission by offering its customers a McDonald’s location near their homes. McDonald’s is the industry leader in both sales and number of outlets with 2010 sales of $24 billion and over 33,000 stores worldwide (Annual Report: McDonalds, 2010). The employees of the company are well trained to provide its customers with an excellent level of service that will keep them coming back for more. Marketing Objectives The marketing objectives of the company are to continue growing the brand of the company, to satisfy the needs of its customers, and to maintain its leadership in the fast food industry. McDonald’s invests millions of dollars each year to ensure its marketing objectives are met. The annual advertising budget of McDonald’s is approximately $2 billion (Chicagobreakingbusiness, 2010). No other company in the fast food industry spends as much on advertising as McDonald’s does. ... An organic growth model can be defined as expansion of a firm’s operations from its own internally generated resources, without resorting to borrowing or acquisitions of other firms (Businessdictionary, 2011). The firm operating results have been outstanding with the company achieving sales growth for eight consecutive years. The appreciation of the company’s common stock is evidence that the company has increased the wealth of its shareholders. Appendix A shows the price movement of McDonald’s common stock during the past five years. McDonald’s common stock is traded in the NYSE under the symbol MCD. The price of the MCD common stock as of September 23, 2011 was $87.37 (Nyse, 2011). During the last five years the price of McDonald’s common stock has more than doubled. Another financial goal of the company is to increase its sales internationally. The aggressive expansion plan the company implemented decades ago has helped the company achieve that g oal. Target Markets McDonald’s has a large target market. The firm has a product that can be consumed by people of all ages. The company over its long history has realized that the best way to build its customer base is by targeting young people including children. McDonald’s is the most effective company in the fast food industry at adverting for children. The Ronald McDonald character is beloved by American children. The company has done a great job at using this character in its children advertising campaigns. Customers that have a need to eat outside on a daily basis are the main target of the company. Everyone that has a full time job and eats outside at lunchtime on weekdays is a prime target of the company.

Financial Management in Nonprofit Organizations Essay - 1

Financial Management in Nonprofit Organizations - Essay Example The researcher found some key differences between the financial systems of both types of organizations. Those differences were mainly related to the sources of finance and its use by the organizations. The main difference that gives rise to all other differences is the motive of both organizations. The motive of the owners of for-profit organizations is to earn higher amounts of money to bring it in personal use. On the other hand, the motive of the management of not-for-profit organizations is to help people and society in resolving key issues. Such organizations get money to use it for the betterment of society. From the study, the researcher concluded that although there are some key differences between for-profit and not-for-profit organizations regarding sources and use of money, but a large number of for-profit organizations also show corporate social responsibility and spend some part of profit on social causes. The researcher also recommended the management committees of not- for-profit organizations to create and implement a proper check and balance system which should eliminate the chances of corruption by ensuring the use of money for social causes in a transparent manner. Introduction Financial management system of nonprofit organizations is generally different from that of for-profit organizations. ... In this paper, we will discuss some of the core issues regarding financial management systems of both types of organizations. The issues will include sources of funds, use of debt, and organizational objectives. We will discuss these issues in order to find some differences between working and financial systems of both types of organizations. Sources of Funds Source of funds is one of the main differences between the financial management systems of both types of organizations. Sources of funds refer to the way through which organizations get money to carryout business activities. There are different sources of funds for both types of organizations. For-Profit Organizations Private for-profit organizations get their funds in shape of profits that they get from their business activities. These organizations do businesses related to different industries and get huge figures of revenue every year. Some companies belong to construction, pharmaceutical, and garments industry, whereas some belong to other industries. Apart from receiving funds in form of profits, these companies also get funds from banks in the form of bank loans. These organizations have to pay back the loan to the banks in a given amount of time at agreed interest rates. If they do not do so, they become defaulters. However, in case of nonprofit organizations, there is no such issue because nonprofit organizations do not get loan from anywhere. For-profit organizations manage proper financial statements to know from where they have received funds and to whom they have to pay back the funds. Government organizations, on the other hand, receive funds from federal and provincial governments to run business activities. The profits are sent to the government to use for development

Explain and describe what a limiting factor is

Explain and describe what a limiting factor is Limiting factor is any factor that restricts a company or an organisations activities. In simple words, a limiting factor is the factor which is limited or not freely available to the company. Limiting factors in an organisation can be labour time, raw material, machine hours or space. For example, when sales demand excess the productivity capacity, the company do not have enough resources to produce the product, the scarce resource will be the factor that restricts the companys activities. The production constraints can be removing and additional resources can be acquired when the scarce resources are existed. Hence, the scarce resources should be identified to make sure the company has enough resources to produce their products as many as their wish. By using limiting factor, we can maximize the profit when obtained the greatest possible contribution to profit each time. Example1: A B C Contribution per unit of output RM 24 RM 20 RM 12 Machine hours required per unit of output 6 hours 2 hours 1 hours Estimated sales demand 3,000 units 3,000 units 3,000 units Required machine hours 18,000 hours 6,000 hours 3,000 hours The machine hour is limited to 18,000 hours for the period because of the breakdown of one machine. Consider Example 1. From the example 1, we know that the company required total 27,000 machine hours to produce the total sales demand of the product A, B and C that they estimated. However, the company only has 18,000 machine hours for the period because of the breakdown of one machine. In this situation, companys activities are limited in the available of machine hours. When we looking at the available information, we will think that the company should produce the product A first since the contribution per profit for product A is the highest but this assumption can be wrong. This is because produce a product A required 6 machine hours, whereas product B required 2 machine hours and product C required 1 machine hours only. The company can concentrates on producing 3,000 units of product B and C respectively and still have machine hours left to produce product A. In other words, if the company only concentrates on produce the product A, there will no machine hours left to the company to produce B and C. In order to maximize the companys profit, we should use limiting factor to calculate the greatest possible contribution per profit for each product and rank profitability of the product to obtain the optimum production plan. (b) Explain the techniques that have been developed to assist in business decision- making when single or multiple limiting factors are encountered (16 marks) Single limiting factor- Limiting factor analysis When single limiting factor are encountered, we have to use limiting factor analysis to help companies to identify the scarce resources and maximize profit by using the best combination of available resource. In limiting factor analysis, we should identify the bottleneck resources first. Secondly, we should calculate the contribution per unit for each product. Next, we should calculate the contribution per unit of the bottleneck resource for each product. After we get the contribution per unit of bottleneck resource, we can rank the products of the contribution per unit of bottleneck resource. Finally, we can allocate the resources from the highest contribution per profit to the lowest contribution per profit by the ranking. By doing so, we can obtained the greatest possible profit when resources are limited by single limiting factor. Example 2: X Y Machine hours per units 3 hours 4 hours Sales demand 2,000 units 3000 units RM RM Selling price 32 50 Less : Direct Material 10 20 Direct Labour 5 8 Variable Overhead 5 8 20 36 Contribution 12 14 The supply of materials for the period is unlimited, but the machine hours are limited to 15,000 hours. In order to maximize the profit, we should using limiting factor analysis to solve the problem when there is only one limiting factor. Step 1: Identify the bottleneck resource. At sales demand level: Sales demand Machine hours per unit Total machine hours X 2,000 units 3 hours 6,000 hours Y 3,000 units 4 hours 12,000 hours 18,000 hours Thus, machine hours are the limiting factor. Step 2: Calculate the contribution per unit for each product. The contribution has been given at the above. X Y Contribution per unit RM 12 RM 14 Step 3: Calculate the contribution per unit of the bottleneck resource for each product. To calculate the contribution per unit of the bottleneck resource for each product, the formulae is: Contribution per units of the machine hours = Contribution Machine hours Product X = RM 12 3 hours = RM 4.00 Product Y = RM 14 4 hours = RM 3.50 Step 4: Rank the products from the highest contribution per machine hour to lowest contribution per machine hour. Production should be concentrated on product X first, up to maximum sales available, then product Y. Step 5: Finally, allocate the available resources using that ranking that we decided at step 4 and calculate the maximum contribution. Production plan Units produced Machine hours per unit Total machine hours Balance of machine hours 15,000 hours Product X 2,000 units 3 hours 6,000 hours 9,000 hours Product Y 2,250 units 4 hours 9,000 hours So, the maximum contribution is as follow: RM Product X ( 2,000 units x RM 12) 24,000 Product Y (2,250 units x RM 14) 31,500 55,500 Multiple limiting factors- Linear programming We can use limiting factor analysis when there is one limiting factor. However, when there is more than one of scare resources which restricts organisations activities, we can use linear programming to solve the problem. Firstly, we must defined the variances when we using linear programming. After this, we can define and formulate the objective. Thirdly, we can formulate the constraints to formulating the problem. Next, we must draw a graph to identify the feasible region and we can get the optimum production plan from the graph. Finally, we can solve the problem and get the maximum contribution by doing so. Example 3: A B Contribution per unit RM 20 RM 10 Machine hours per unit 6 hours 3 hours Kilos per unit 4 kilos 8 kilos Maximum available : Machine hours = 18,000 hours Kilos = 24,000 kilos What should be the production plan? To answer the example 3, we should use linear programming to get the optimum production plan because there is two or more of scarce resources. Step 1: Define the variances Let x = the number of units of the product A. y = the number of units of the product B. Step 2: Define and formulate the objective function. The objective is to maximize the contribution C, given by: Maximum contribution = 20 x + 10 y Step 3: formulate the constraints. The limitations here are machine hours and kilos. For the machine hours, product A required 6 hours and product B required 3 hours machine hours. So, total machine hours required = 6 x + 3 y For the kilos, product A required 4 kilos and product B required 8 kilos. So, total kilos required = 4 x + 8 y Constraints Utilised Available Machine hours 6 x + 3 y Ë‚ 18,000 Kilos 4 x + 8 y Ë‚ 24,000 Step 4: Draw a graph and identify a feasible region. For the equation 6 x + 3 y = 18,000 machine hours When x = 0, y = 18,000/ 3 = 6,000 When y = 0, x = 18,000/ 6 = 3,000 Draw a straight line between the point (0, 6000) and (3000, 0) on the graph to represent the line for machine hours constraint. For the equation 4 x + 8 y = 24,000 kilos When x = 0, y = 24,000/ 8 = 3,000 When y = 0, x = 24,000/ 4 = 6,000 Draw a straight line between the point (0, 3000) and (6000, 0) on the graph to represent the line for kilos constraint. The constraints can be show as below: The original constraints were Step 5: Determine the optimal solution Calculate the contribution earned at each point P, Q and R Point P = RM 20 (0) + RM 10 (3,000) = RM 30,000 Point Q = RM 20 (2,000) + RM10 (2,000) = RM 60,000 Point R = RM 20 (1,500) + RM10 (0) = RM 30,000 Point Q gives the maximum contribution. Step 6: Answer the question The optimal point is at x = 2,000 and y = 2,000. This gives a maximum contribution of C = (20 x 2,000) + (10 x 2,000) = RM60, 000 (c) Explain the management idea known as throughput accounting. State and justify your opinion on whether or not throughput accounting and limiting factors are the same thing. (18 marks) To reduce companys cost and improves the profitability, every companys managers are using cost accounting to help them on decision-making. Theory of constraints (TOC) or Throughput accounting (TA) is another method for decision making others than Standard Based Costing, Activity Based Costing and Marginal Costing. TOC/TA is new management accounting approach based on factors identification when constraints are restricts companies to achieving their goals and hence reduces companys profits. Throughput accounting is used when there are only few constraints, normally just one. The constraint can be a resource, company policy or management mindset. According to Goldratts ideas, TOC is forecasting on a limit capacity at certain critical points in any production plan. TOC can maximise organisations profit by increases the speed of producing through an organisation to eliminating bottlenecks. Additionally, throughput accounting is not costing because it does not allocate all expenses (variable and fixed expenses, including overheads) to the products and services. Thus, throughput accounting helps managers to get better management decision in order to improve organisations profits by three measurements. They are: Throughput (T) is the rate that company produces goal units. When the goal units are money, throughput is net sales (S) less total variable costs (TVC), usually is cost of raw materials ( T = S TVC ). However, T exists when there is only one product or service sold. Besides, finished goods of inventory in a warehouse are not count because it has not yet sold. Operating expenses (OE) is all others expenses except the total variables cost that used to calculate the throughput. Basically, OE is total cost to operating the production system. Fixed or partially fixed costs no difference in throughput accounting. On the contrary, there only have either total variable cost or operating expenses in throughput accounting. Examples for OE include maintenance, utilities, rental, etc. Investment (I) is total amount of money that invest in a new system to enhance its ability to improve the capacity, for examples machinery, inventory, building, and other assets and liabilities. Therefore, throughput accounting use difference formulas to make difference types of accounting decisions by combined the throughput, total variable costs and operating expenses: Net profit  (NP) = Throughput Operating Expense = T-OE Return on investment  (ROI) = Net profit / Investment = NP/I Productivity  (P) = Throughput / Operating expense = T/OE Investment turns  (IT) = Throughput / Investment = T/I We can use the above formulas when making a decision that related to changes in revenue, expenses or investments to get the right decision, which must generate a positive answer from one out of three questions below: Does it increase throughput? Does it reduce operating expense? Does it improve the return on investment? Finally, there are five steps in the TOC to help managers maximize the throughput which causes them to achieve organisations goals. The five steps are as follows: Identify the system constraints. There is an internal constraint? For example, in production, engineering or planning. There is an external constraint? For example, in the market. The constraints a resource or a policy? Decide how to maximise the output from the constraint. Prepare all other activities subject to this decision. While Non-constraints need to be subject to constraints. Consider the appropriate level of resources once the resource constraint has been identified. Therefore, the capacity constraints can be improved. Enhance the systems constraints. Once the constraint has been corrected, return to Step 1 to determine the next most serious constraints and duplication. In my opinion, throughput accounting and limiting factor is not the same thing but there are similarities and differences in between throughput accounting and limiting factor. For example, throughput accounting and limiting factor are using to assist companies to identify bottleneck resources instead to maximize companies profits. However, throughput accounting is used when there are very few constraints; often just one but limiting factor is used when there are one or more than one constraints. Besides, limiting factor is focus on working to obtain greatest contributions while throughput accounting is focus on the premise that the limited capacity in some critical point of any production plan. In addition, limiting factor maximise the organisations profit by using the best combination of available resources but throughput accounting is maximise the profit by increase the producing speed through organisation to eliminate bottlenecks. Throughput accounting calculates the products throughput as the selling price minus all variable costs. Variable costs or in another words cost of materials in throughout accounting included direct material costs only, labour and overhead costs are fixed and categories to total factory costs. In contrast, limiting factor calculated by sales price minus variable costs to get the contribution but variable costs in limiting factor are including the labour and overhead costs, this is difference from throughput accounting.

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Literary Analysis In The Bean Trees by Barbara Kingfisher there are many different relationships between characters. Some are more important to the story, like the relationship that Taylor and Turtle share. Other characters that develop relationships are Taylor and Lou Ann, and Taylor and her mother, Alice. All of these relationships are also very symbiotic because the people rely on each other, without each other they would have much different lives. The author shows how Taylor grows through her relationships and the dependence they have on one another.Another important relationship that we see in The Bean Trees is the relationship between Taylor and her mother, Alice. Alice Is a single mother who raises Taylor on her own until Taylor Is old enough to move out of town. I believe that her mother serves as a role model for all of the other future women throughout the book. She raised Taylor as a confident young woman who would not be held back. Tailor's father, Foster, left her and h er mother before she was born, but Alice still has a very positive outlook on life.She tells her daughter that â€Å"trading Foster for you was the best deal this side of the Jackson Purchase† (6). She shows Taylor that she does not need her father, Foster, to love life because she has her. Love and support is found in this relationship especially from Alice to Taylor. Taylor says, â€Å"There were two things about Mama. One is she always expected the best out of me. And the other is that no matter what I did, whatever I came home with, she acted like it was the moon I had just hung up in the sky and plugged in all the stars† (13).Alice really motivated Taylor as her mother to go far In life and would praise her to let her know she is doing well. Since they had this strong mother and daughter relationship, Taylor has the courage o leave Pitman to escape motherhood and become the best person she could be, for her mother and herself. Taylor Greer, the main character, lef t her home in Kentucky to avoid becoming pregnant and being a young mother like every other girl. This seems ironic because as soon as she leaves, she is given a baby from an Indian lady.She names the baby girl Turtle. Besides the relationship that Taylor had with her mother, she never had anyone depend on her. The relationship between Taylor and Turtle is the first example of dependence in the story. I believe that Turtle was given to Taylor to present the importance in relationships because the baby is fully depending on Taylor to take care of her. Also, I think there was a reason that she names the baby Turtle. Taylor says you're like a mud turtle. If a mud turtle bites you, it won't let go till it thunders† (22).This quote Is showing that Turtle does not let go of Taylor easily and this also shows that the relationship between them Is growing stronger. Turtle trusts her and Is starting to look at her Like a mother figure. When Taylor got to a motel with the baby she wrote to her mother, â€Å"l found my rights, Mama. They're coming with he may not be able to be the best provider. She sees Turtle as a â€Å"right† or something that she now has ownership of. When Taylor moves to Tucson she meets and moves in with Lou Ann, a single mother, who now Taylor depends on.They end up helping each other along with life and act like one family with their children. In the beginning, Taylor acted as if she did not want them to act like family, â€Å"Lou Ann, I moved in here because I knew we'd get along. It's nice of you to make dinner for us all, and to take care of Turtle sometimes, and I know you mean well it's not like we're a family, for Chrism's sake. You've got your own life to live, and Vive got mine. You don't have to do all of this stuff for me† (85).This shows that Taylor might feel uneasy to depend on somebody else at the time, even though she knew she needed help. When she starts to realize this, she thinks, â€Å"We had worked things out: I cooked on weekends, and also on any week night that Lou Ann had kept Turtle she would do the vacuuming† (107). Taylor says move got your own life to live and Vive got mine† meaning they are not going to get involved with each other's lives. In the second quote, it shows that they are beginning o work together on living and would make each other dinner or help clean.Lou Ann would also have Turtle for the night while Taylor rested. As much as she did not want to admit it, Tailor's relationship grew with Lou Ann and she became much more dependent on her. The relationships in the book between Taylor and Turtle, Lou Ann and Taylor, and Taylor and her mother are all significant to show that dependence is a major theme in The Bean Trees. Barbara Kingfisher uses relationships to show dependence in order to say to the world that you cannot get through life without guidance or having someone's shoulder to lean on.