Essays --

The slave narratives are a significant form of literature that stem from the experience of enslaved Africans in the United States. Male and female slave narrators wrote for the same purpose: to show that they deserved to live as free people in a free society. Frederick Douglass’ Narrative in the Life of Frederick Douglass: an American Slave stresses the importance of literacy and manhood to the slave male, Harriet Jacobs’ Incidents in the Life of a Slave on the other hand, opens a window to the life of a slave woman and we get to see that her motivation lies mainly with ensuring the wellbeing of her family. Both narratives give details of their experiences as slaves but express different turning points in their struggle for freedom. Two different scenes from their texts illustrate how far apart they are in terms of gender and tonality and yet so similar in their escape from slavery. In Fredrick Douglass’ Narrative, Frederick describes one of the major turning points in his life, which is his fight against Covey. In chapter ten of the Narrative, Douglass describes a scene when he returns to Covey’s on a Sunday morning with a root in hand. Covey speaks kindly to Douglass and Douglass begins to think that the root’s magical powers have worked. But on the following morning, Covey finds Douglass in the stable and tries to tie his legs but Douglass suddenly decides to fight back. He grabs Covey by the throat in order to keep Covey from whipping him. Covey is frightened and shocked and calls for other slaves to grab a hold of Douglass but they are unable to since Douglass unshakable. Douglass explains to Covey that he will not stand being treated like an animal any longer and the two men fight for two hours. Covey brags afterward that he... ... dresses and prepares to help fight the fire because she is would have been expected to do so as a slave. Both authors feel unaccustomed to their liberation but nevertheless they welcome a free life with open arms. Both Frederick Douglass and Harriet Jacobs endure great difficulties at major turning points of their lives. Douglass chooses to physically stand up to his slave master while Harriet escapes her master’s plantation to save her children. The turning points in their Narratives portray the similarities of the fight for freedom but they differ in the actions they take in their given situation. Thes4 turning points help define the kind of tone each author sets for their reader. Although, both autobiographies are written to show the battle between freedom and slavery, the authors produce different works, which embody the different gender role played by each.

Hospitality Management Essay

What is Hospitality Management? Simply defined, Hospitality Management is the administration of policies and procedures relating to aspects of the hospitality industry/ industries such as hotels, motels, tourist attractions so on and so forth. Managing such categories may include indirect or direct supervision, administrative duties, critical thinking and a willingness to do what needs to be done in order to be successful. In my opinion, there are certain personal attributes that would allow an individual to be a successful manager within the hospitality industry. The main attribute would be an individual that strives for complete guest satisfaction. Although this may seem like a difficult or nearly impossible task, customer satisfaction is the key to the successful businesses. Guests don’t necessarily come back to a service, guests and customers often return back to a feeling. A feeling that they were taken care of and a notion that their business mattered! Guest satisfaction is anchored in customer service. As a manager within the hospitality industry, customer service is a skill that must be utilized by the manager and each and every subordinate employed within the establishment. This specific attribute is the backbone within the organization. Customer service will be the direct link to the ultimate goal of customer satisfaction. Complete customer satisfaction is the goal and customer service is the tool used to accomplish that goal. Determining what attributes I deem as a necessity for being a successful manager in the hospitality business come largely in part from my work experience for The Cosmopolitan of Las Vegas. The Cosmopolitan is the newest resort and casino located on the famous Las Vegas stip. I am truly proud to say that I work for this amazing employer. I will cherish the experiences and life lesson that I have learned there always. The Cosmopolitan is not your normal hotel and casino. From the beginning, before the door even opened, he took class after class trying to teach the employees the importance of customer service, team work, empowering all of our employees, as well as having just the right amount of wrong so that we stood out; being a bit edgy! It was  our mission to be different, to break all of the stereotypes that were given to casinos, as well as the casino workers. We did not want to beat our direct competition, we wanted to be in a class all of our own. That is a goal that we have generally accomplished. Previous to my employment with The Cosmopolitan, I had always been taught and shown that manager handled all of the decisions. The subordinated just handled all of the leg work, if you will, while the managers made all the decisions. In my new position I realized that this former education was not suitable for successful relationships or an effective means to obtain customer satisfaction. I started empowering my subordinates by allowing them to make decisions. This new empowerment started with a program called the Make It Right program. Through this program, each and every one of the employees were given 2 Make it Right cards to start out with. Upon their discretion, they were allowed to give one to a guest that was not satisfied with their stay or experience. Some examples of when it would be appropriate to give out this card would be that the guest was supposed to check in at 3 and they were not able to get in their room until 8. Another example would be that the guests were supposed to have coffee pots in their rooms, but some of the pots were breaking so we did not have enough. An employee could then giv e out a card with enough money for 2 pots of coffee through room service. The employee would give out as much or as little as they deemed necessary for the specific situation. Of course all of the cards given out were monitored to ensure that proper distribution was taken place. The astonishing fact regarding this program, 95% of the cards were never given out. Employees were so set in their ways and not comfortable with the new freedom to make decisions that they simply were not comfortable making to decision on their own. This is where the managers came in, to attempt to empower their employees in smaller steps, as to make the employees more comfortable making decisions. Although ultimately the program was not as successful as what was hoped for, it showed me the utter importance of changing the way that I would treat my employees. I felt the importance of allowing them to make decisions and to feel as though that is a part of their job from the beginning. Another program that was started id called Reach. Reach allows selected employees to be spokesperso ns for their department. Every week a member from each department will go and mentor with another scheduled  department. For an example, a member of food and beverage will go and mentor with the front desk and then the front desk representative will mentor with the housekeeping department. These interactions are important as these employees will act like liaisons between the different departments. This program allows all employees to see where problems may be arising and that is the first step in solving all future and current problems. The data and feedback from these interactions are then given to the managers. It is then the manager’s job to take corrective action if necessary and help facilitate any changes that need to be made. This program allows managers and subordinates to be on the same page and reach out to all of the additional segments within the company to ensure that everyone is one the same page with promotions, upcoming events, banquets, and potential problems that have arose. Hospitality management is a position in which you have a great responsibility. The hospitality industry is about people. People that are choosing to share their life moments with you within your organization. They are sharing their weddings, vacations, conferences, birthday, anniversaries, and all other personal celebrations with you. Our guests and customers are completely dependent upon you to fulfill their expectations. Being a manager in the hospitality industry is managing, coordinating, instructing and being whatever needs to be done to fulfill those expectations. References Walker, J. L. (2006). Introduction to Hospitality, 4e (4th ed.). Retrieved from https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx. Powers, T., & Barrows, C. A. (2006). Introduction into Hospitality (8th ed.). Retrieved from University of Phoenix eBook Collection database

Bible - Role of Abraham - 1638 Words

Hebrew Bible Paper - Abraham Abraham stands as one of the most important figures in the Hebrew Bible, and is central to the understanding of God#8217;s solution to the problem of mankind. Man, the mysterious creature that God wraught as a semi-experiment, is constantly prone to believe he is self-sufficient and capable of survival without God, the central problem God must deal with in the Hebrew Bible. To solve this problem, God decides to strike fear in the heart of man and to revolutionise his lifestyle by creating laws and empowering a chosen group of people, who will spread the word of God by example. These people are the Hebrews, and Abraham is the father of their race, the man from whom all Hebrews descend. He is chosen for†¦show more content†¦When Lot is captured by an army, Abraham pursued them unto Dan#8230;And he brought back all the goods, and also brought again his brother Lot. Abraham#8217;s wife, Sarah, is barren through most of her life, but Abraham does not seek another until Sarah requests it. Only until God is sure that Abraham#8217;s love for Sarah is true does he make Sarah conceive. After Sarah dies, he goes to great lengths to secure a burial place for her and came to mourn for Sarah, and to weep for her. When he is near death, Abraham tells a servant, Thou shalt not take a wife unto my son of the daughters of the Canaanites, among whom I dwell: But thou shalt go unto my country, and to my kindred, and take a wife unto my son Isaac. He remains dedicated to keeping his descendants pure, according to God#8217;s wishes. Dedication to family is important to God#8217;s plan because it is another consequence of humility; it is a recognition that one cannot exist alone and cannot be entirely self-sufficient. In God#8217;s plan for Abraham#8217;s descendants to become a great nation and spread the word of God through good deeds, a sense of unity and family duty is crucial. No longer can the world be divided into small warring factions if a universal law is to be instituted and followed. Rather, this new nation must possess not only a dedication to God#8217;s plan, but a dedication to each other. Through HisShow MoreRelated Bible - Role Of Abraham Essay1579 Words   |  7 Pages Hebrew Bible Paper - Abraham nbsp;nbsp;nbsp;nbsp;nbsp;Abraham stands as one of the most important figures in the Hebrew Bible, and is central to the understanding of Godamp;#8217;s solution to the problem of mankind. Man, the mysterious creature that God wraught as a semi-experiment, is constantly prone to believe he is self-sufficient and capable of survival without God, the central problem God must deal with in the Hebrew Bible. To solve this problem, God decides to strike fear in theRead MoreGenesis 18 Essay1371 Words   |  6 PagesGenesis 18 is the story of Abraham and his three mysterious visitors. This one of the many complicated text in the Bible. Many faiths and researchers have different interpretations of this passage. However, the question, which we must ask, is; what are the scriptures in Genesis 18 trying to say? It is not as clear as other literature text that are read today there are many questions that arise from this passage such as who were there three men? Where was Sarah? How did Abraham kn ow they were messengersRead MoreEssay on Bible vs. Quran1630 Words   |  7 Pagestable displays a large white book with gold-tipped pages. On the cover, prominent gold letters display the words The Holy Bible. This extravagant Christian place of worship, located in St. Petersburg, Florida, shows the importance of religious establishments as additional resources used in teaching religion. Two of the world’s largest religions use faith-powered books, The Holy Bible and The Holy Quran, to educate members. The scriptures in these books have provided direction, spiritual guidance, andRead MoreSimilarities Between Christianity And Islam1316 Words   |  6 PagesCommon Word between Us and You Both religions make up around half of the population around the world. Islam and Christianity are collectively known as Abrahamic religions because they trace their history to the covenant God made with Abraham in the Hebrew Bible. Christianity and Islam are two of the fastest growing religions, and they both have a lot in common ideas but yet have major differences in their beliefs and practices. First of all, both of Christianity and Islam religions have a quietRead MoreThe Book Of Genesis : A Historical Narrative1334 Words   |  6 Pagesnarratives serve two main purposes: (1) to chart the ongoing progress of salvation history, and (2) to provide illustrations of God’s nature and purpose and the appropriate responses of the people to God’s purpose (Fee and Stuart, How to read the Bible for all its worth, 2014) There a few main things to remember when reading Old Testament narratives; as the reader need to recognize the levels at which narratives function, keep the focus on God and his purpose for the world, we need to avoid moralizingRead MoreAbrahamic Faiths of Judaism, Christianity, and Islam1302 Words   |  5 Pagesis based on the original covenant made between Abraham and god when he was told to leave his home in Ur and travel to Cannan, a land which god promised to give to his descendants. The second covenant was made four hundred fifty years later when Moses led the Jews out of slavery back to Cannan. At Mount Sinai, god gave the Jewish people the Ten Commandments to live by. These are found in their holy book, the Torah, or the first five books of the Bible. Rabbis interpret this book and present the meaningRead MoreReligious Texts- Examining the Content of the Holy Bible and the Holy Quran1621 Words   |  7 Pagesdown her shoulders interlocking with her robe below. To the righ t of the infant, a table displays a large white book with gold-tipped pages. On the cover, prominent gold letters display the words The Holy Bible. Two of the world’s largest religions use faith-powered books such as the Holy Bible and the Holy Quran, to educate their members. Scriptures in these books have provided religious history, given spiritual guidance, and established moral theologies passed down from one generation to anotherRead MoreThe View Of The Beautiful City Jerusalem1683 Words   |  7 Pagesalso known for its history of David and Abraham, two important figures in Judaism, and includes the western wall, making it the reason why it is a great focus in Judaism. Lastly, Islam’s believe it is where their prophet, Muhammed, travelled to during his night journey and where he ascended into heaven. In commemoration of Muhammed the Dome of Rock and the al-Asque mosque were built in Jerusalem. All in all, Jerusalem contains stories of Jesus, David, Abraham, Muhammed, as well as famous places ofRead MoreThe Books of the Three Major Religions in Southwest Asia691 Words   |  3 Pagesnamed Abraham is the one that started this religion. God promised Abraham to be the father of many people and to give Abraham the holy land which is now Israel. The symbol is the Star of David. It is a relatively new symbol in the church. The book that is called the Bible in Christianity is called the Torah in Judaism. In Judaism women are equal to men, but they are separate. They have different roles and responsibilities than men have. 37% of Jews live in Israel, the land promised to Abraham by GodRead MoreBiblical Names In Toni Morrisons Song Of Solomon1574 Words   |  7 Pagesthat he or she may carry on the name of a beloved family member. Many names that are popular today are names from the Bible, since most of the biblical characters possess characteristics that parents would want their child to have. Names like Noah, Jacob, David, and Miriam, are names currently in the top 1000 child names in the world, and they are all biblical names. Names from the Bible are also found in many works of literature , like Toni Morrison’s Song of Solomon, a coming of age story about a young

The Sacrifice; an Analysis of Language in Alice Walkers...

â€Å"The Sacrifice†: An Analysis of Language in Alice Walker’s Roselily PAPER # 6 LANGUAGE Kati Martinez 03/03/2013 In Alice Walker’s Roselily, our main character (Roselily) is a mother of three residing in Mississippi. She questions her actions to marry a man of a different religion, but knows that the marriage will give her a (limited) sense of freedom, and will give her children an opportunity to lead better lives. The story’s central idea reveals that sometimes the love and concern for others can lead to the sacrifice of one’s own happiness. One of many literary devices that Walker uses is imagery. The use of similes and metaphors occur frequently to reveal the character of Roselily to readers. â€Å"Like cotton to be weighed†Ã¢â‚¬ ¦show more content†¦Ã¢â‚¬Å"She wishes she had asked him to explain more of what he meant. But she was impatient†¦to be done with sewing. With doing everything for three children, alone†¦Ã¢â‚¬  (1125, 3), and â€Å"Respect, a chance to build. Her children at last from underneath the detrimental wheel. A chance to be on to p† (1124, 2) both reveal the motives behind getting married to this man, despite the religious conflict. She is torn between the pros and cons of this new life. It’s although she is trying to convince herself, but the negative thoughts just keep surfacing. Yet another literary device used by Walker is symbolism. There are three major symbols in this story, and each are contextual. The first major symbol is Chicago. â€Å"In Chicago, a word she hears when thinking of smoke†¦she sees hovering over the heads of the clean neighbors in her front yard black specks falling, clinging, from the sky. But in Chicago.† (1124, 2), and â€Å"Respect, a chance to build†¦a chance to be on top. What a relief, she thinks.† (1124, 2) are opposing views of Chicago. For Roselily, Chicago represents a new start to a new life; an opportunity. It also represents a change, from the beautiful country of Mississippi to the urbanized city of Chicago, where it rains black sp ecks. Another symbol is her new spouses’ religion. Although it isn’t said what his religion is, the reader can assume it’s

Tesla Motors, Inc. Essay - 1673 Words

Tesla Motors, Inc. was founded In 2003 by Elon Musk, Martin Eberhard, Marc Tarpenning, JB Straubel and Ian Wright. The name Tesla came from the engineer and physicist Nikola Tesla. Tesla designs, develops, manufactures, sells advanced electric vehicles and electric car components In the United States and internationally. It also develops electric components and electrical systems for other automotive companies.Tesla started to get the attention of the world when they produced the first electric sports vehicle, The Roadster, based at a price of $109,000 dollars In 2008. Between the years of 2008 and 2012, Tesla sold 2,250 Roadsters. Tesla has stopped all production on the Roadster since then to focus on advancing the company to more the average consumer. Next, came the Model S, an electric luxury sedan which debuted In the United States In 2012 and Is American made In California. The Model S, base priced at $57,000 dollars, was the first of It’s kind bringing the luxury of a Me rcedes-Benz and combining It with a electric battery to give you 208 to 315 battery miles without refueling or charging. The Model S Is the second-best-selling plug-in electric vehicle behind the Nissan Leaf. Tesla decided to go ahead and develop the first electric SUV, called the Model X In 2015. In march of 2016 Tesla revealed It’s next car, called the Model 3. The Model 3 Is only going to cost consumers $35,000 and Is on track to be released In 2018. Only one week after Tesla announced the Model 3,Show MoreRelatedTesla Motors, Inc. Essay1578 Words   |  7 PagesTesla Motors, Inc. was founded in 2003 and joined the automobile industry out of Silicon Valley. The company is located in 30 different countries with 18 stores worldwide (Mangram, 2012, p. 296). Tesla Motors entered the automobile industry from a different approach in manufacturing automobiles. The company began designing, manufacturing, and marketing battery electric vehicles (BEVs) making Tesla the only manu facturer to sell a zero-emission sports car, the Tesla Roadster (Mangram, 2012, p. 296)Read MoreTesla Motors, Inc.1487 Words   |  6 PagesTesla Motors, Inc. was established in 2003 by the engineers with important mission: to change status quo and prove that electric car could change the automotive industry and the way how people travel every day, while providing luxury, eco-friendly and sustainable solution to decrease the impact of transportation on the environment. Tesla Roadster, the very first product of the company, released in 2008 was designed as electric, zero emission but luxury sports car that with great performance of 0-100Read MoreTesla Motors, Inc.1520 Words   |  7 PagesTesla Motors, Inc. is the world leading electric automotive and energy storage company with several models of cars: The roadster, Model S, and the newly introduced Model X. The company was founded by Elon Musk. The company strives to provide clean energy driving and has set sights on providing the affordable electric car driving experience. It has undergone several rounds of funding with the Elon Musk funding the first round himself, The company was listed on the NASDAQ and is now a publicly tradedRead MoreTesla Motors, Inc.3473 Words   |  14 PagesTesla Motors is an innovative corporation that is empowered to create new technologies by focusing on its impressive mission â€Å"to accelerate the world’s transition to sustainable energy (About Tesla, 2017).† The company has been pushing the industry’s boundaries to keep the world moving forward in an environmentally safe and energy sustainable fashion which is extremely important for our planet’s future. â€Å"Tesla Motors, Inc. engages in the designing, development, manufacturing and selling of electricRead MoreTesla Motors, Inc.1488 Words   |  6 PagesTesla is an American automotive and energy Storage Company that not only manufactures and design EV’S but also manufactures electri c powertrain components and battery products. The company believes that after a century of invention of internal combustion engine, automobile manufacturers face a wide challenge in the industry. The gasoline fuelled car has created environmental issues and forces the nation to import more oil from foreign nation’s thus selling fuel at volatile prices to the consumersRead MoreTesla Motors, Inc.1172 Words   |  5 PagesTesla Motors, Inc. is an American automotive and energy storage giant firm that designs and manufactures electronically powered cars, their components and battery products. Tesla Motors is a public company that trades on the NASDAQ stock exchange under the symbol TSLA. Tesla reported profit in first quarter of 2013, which was first time ever in their history. Since its foundation in 2003, Tesla Motors has recorded most noticeable breakthroughs in the market of electric vehicles by their own developedRead MoreTesla Motors Inc. ( Tesla )2126 Words   |  9 Pages Introduction Tesla Motors Inc. (Tesla) was founded in 2003 by a group of engineers in Silicon Valley. Tesla has been in the business of designing and manufacturing fully electric vehicles (EVs). The company’s name came from Nikola Tesla, who influenced the design of the powertrain for their first vehicle. Tesla’s CEO is Elon Musk, he had a few goals for his company. First, was to build a sportscar. The next goal was to use that money to design and sell a more affordable car. And then use that moneyRead MoreTesla Motors, Inc.3024 Words   |  13 Pages1. INTRODUCTION TO TESLA Tesla Motors, Inc. is a US based company that designs, develops, manufactures and sells electric vehicles, electric vehicle powertrain components, and energy storage systems. The company was incorporated in July 2003 by Marc Tarpenning and Martin Eberhard. The company launched its IPO during 2010. Currently the company is listed at NASDAQ. Tesla Motors has wholly owned subsidiaries in North America, Europe and Asia. These subsidiaries market, manufacture, sell and/or serviceRead MoreTesla Motor, Inc. Essay3633 Words   |  15 PagesI. Company Overview Tesla Motor, Inc. is an American automaker focused on selling electrically powered vehicles without compromising quality of transportation. The company began selling cars in 2008 with the Roadster and became publicly traded in 2010. Today, there are many players within the automobile industry. The company was, â€Å"founded in 2003 by a group of engineers in Silicon Valley who wanted to prove that electric cars could be better than gasoline-powered cars. With instant torque, incredibleRead MoreThe Making Of Tesla Motor Inc. Essay1205 Words   |  5 Pagestime-consuming investment to extent that it is not present in the systems architecting process. It is important that all the necessary factors are appropriately accounted for and avoid the pitfalls in the system. 2.1 Application in the making of Tesla Motor Inc. Tesla Motors development program was initiated with a prototype development of an electric car by Martin Eberhart in 2002 known as the T-Zero. While making a prototype of this model, the objective was to beat the traditional internal combustion engines

The Eight Miracle Signs in John Free Essays

The Eight Miracle Signs in John Jesus performed eight particular miracles in the Gospel of John that revealed His deity. These miracles are unique to study because they all serve towards showing us that Jesus is Divine. They also show different aspects of Jesus’ divinity. We will write a custom essay sample on The Eight Miracle Signs in John or any similar topic only for you Order Now Seemingly these miracles were purposeful in their intent towards showing those present with Jesus, and millions that have followed, aspects of Jesus’ power and mission. These miracles serve as a witness to all of us of Jesus’ authority. They also provide comfort when we reflect on the fact that nature, spirit and life all are in His control and hand. Jesus turned the water into wine in John 2:1-11. This was the first visible manifestation of God in Christ. It is interesting that it happened at a wedding. Jesus shows that life with Him happens in our normal day to day activities. It was not performed in a temple or tabernacle, but rather among friends. It was Mary the mother of Jesus who encouraged the miracle to happen. This might show us that God uses our relationships to pull out of us the treasures God puts in us. This miracle shows us that Jesus has power over creation. He takes water and makes it wine. It obeys Him. The water itself is under the control of Christ. One can not help but reflect in the fact that Jesus was present in creation. [1] This miracle is reminiscent of the creation story. In the beginning God moved over the deep. He created out of water. Jesus now initiates His ministry with a miracle with water. The second sign miracle was the healing of the nobleman’s son in John 4:46-54. A man came and called out to Jesus while He was in Cana of Galilee. The man had a son that was sick. This man obviously loved His son. The nobleman asked Jesus to speak a word of healing. The nobleman had enough faith that he felt like a visit was unnecessary. This miracle proved Christ’s authority over space. Space did not limit Jesus. He has all power in heaven and earth. As it was on that day, it is now. Christ reaches anywhere. The third sign miracle concerns the healing of a lame man in John 5:1-9. The lame man had been unable to pursue healing or help for years. Jesus came by on the Sabbath and asked if the man wanted to made whole. Jesus then told the man to rise and pick his bed up and walk. Under the healing authority of Jesus, the man did. The religious people were furious. The Sabbath had been violated by this lame man picking up his bed! This miracle might represent Jesus divine authority in a few way. Maybe it hints that Jesus is primary over religion and tradition. It definitely shows that Jesus has power over time. Christ knows when and what to do. God knows when to move. The fourth sign in the feeding of the five-thousand in John 6:1-14. A massive group traveled to hear Jesus speak. They walked just to hear Him. The problem is that there was no food for all of these people. The disciple Andrew found a young boy’s lunch and brought it to Jesus. Jesus blessed it and broke it and started to pass it out. Everyone ate. There were even leftovers. This miracle shows that Jesus has power to provide. Even in the food arena. Dr. Towns mentions that it shows that God uses what we give Him and does His work to provide. [2] God has all power and He can provide anything we need. This miracle speaks deeper to the events to come when Christ will be blessed, broken and then passed out to feed the souls of men. The fifth sign comes when Jesus walks on the water in John 6:15-21. There had been a wonderful day of miracles and words from Jesus, but now it is night and Christ has told His disciples to go to the other side of the lake by boat. Huge winds and waves came against the boat in the middle of the night. Jesus, however was walking on the water when the disciples spotted Him. Jesus calmed everything and took them immediately to the other side. This miracle shows God’s power of natural laws. The winds and storms obey His voice. The water held Jesus like a sidewalk holds us. All because He has all power. He also caused the entire ship to be transported to the other side. Jesus has all power over natural laws. The sixth miracle sign is the healing of the blind man in John 9:1-12. Jesus and the disciples were walking and passed a blind man. This man, the writer tells us, was blind from birth. In fact, there is some perplexing on behalf of the disciples on wether this is the man’s fault or his parent’s due to sin. Jesus makes clay and tells the man to wash his eyes and the man is healed. This miracle shows God’s power over physical laws. Jesus has all power over physical laws. He heals the blind man’s old eyes much like He made the first man’s eyes. Adam was made from the dust and now Christ makes this man’s eyes â€Å"new† by using dust, spit and authority with power. It shows Christ’s power then and now. The seventh sign miracle was Lazarus being raised from the dead in John 11:1-44. Lazarus was a friend and had been dead for four days. Jesus seemed to purposefully wait until the time of Lazarus’ death and burial. Many of Jesus friends are there. Mary and Martha have partial faith. One believes Jesus could have changed it if He had arrived earlier, and the other believes Jesus can perform it at the Resurrection. Jesus, however, shows that He has power now. All things are under His control. He shows them that He is able, presently, to perform what they wish He could have done in the past and hope He can do in the future. This miracle shows the power of Christ over death. He has power over death itself and the grave. This sign shows that Jesus has the power to give life as a gift. [3] The eighth sign miracle was the amazing catch of fish in John 21:1-11. After Jesus’ resurrection He visited the shore while the disciples were fishing. They had been having trouble all night and had not been able to catch anything. Jesus advised the disciples to try the other side of the boat. The result was a miraculous catch of fish. This miracle showed complete power. It showed that all of the other miracles were fulfilled and found in Jesus. This miracle showed that He was over all things. This is also the miracle that follows the resurrection of Jesus. This miracle was proof, then and now, that Jesus had risen with full power. He shows power over death and nature. He is truly the Son of God. All of these show that Christ has all power. He holds all things and all things are for Him. Jesus deity is proven by the resurrection, but these sign miracles reveal different aspects of His deity. Because of this He can identify with us and provide for us. When we trust in Him it is not our life but His life through us. [4] These precious truths and stories bolster our faith in Christ. Jesus has power over creation. We serve a God that calms storms with His voice. Sicknesses and diseases listen to His will. Time can not change Him or stop Him. Jesus is not limited by space. He can provide anything we need. And the final enemy death was overcome by our Savior. All things are His and we are in His hand. Bibliography John 1:3 Towns, Elmer. The Gospel of John: Believe and Live. (Ed. Mel and Ed Hindson Couch. Chattanooga: AMG Publishers), 2002. Morris, Leon. Jesus is the Christ. (Wm. B. Eerdmans Publishing Company: Grand Rapids, 1989). 40 Towns, Elmer. Theology for Today. (Cengage Learning: 2008). 244 ———————– [1] John 1:3 [2] Towns, Elmer. The Gospel of John: Believe and Live. (Ed. Mel and Ed Hindson Couch. Chattanooga: AMG Publishers), 2002. [3] Morris, Leon. Jesus is the Christ. (Wm. B. Eerdmans Publishing Company: Grand Rapids, 1989). 40 [4] Towns, Elmer. Theology for Today. (Cengage Learning: 2008). 244 How to cite The Eight Miracle Signs in John, Papers

Management Accounting Perspectives in Management Control

Question: Discuss the role of management accounting in an organisation (make comparisons to financial accounting). Discuss the classification of costs by function (production, non-production); by type (direct, indirect); by behaviour (fixed, variable, stepped fixed) and relevance. Provide examples and diagrams where necessary. Discuss the FIFO (First In First Out) and LIFO (Last In First Out) methods of inventory valuation making comparisons between them. Discuss the concept responsibility accounting. Your discussion must include responsibility centres cost, revenue, profit and investment centres. Answer: Introduction: Management accounting is a method used to analyze an entitys financial information and plan accordingly for fulfilment of the organisational objectives (Kaplan and Atkinson 2015). Further, it has been defined as the process of identifying, presenting and interpreting economic information which are significant for financial judgement procedures or firms decision making approach. In order to prove that management accounting belongs to the accounting information system, this report will provide a detailed overview of each activity used for strategies, decision-making and resource optimization, employee information, planning for assets protection and control of activities and so on. The main purpose of this report is to illustrate the function of the management accounting in an organisation and provide sufficient information for different users which will help users to understand that the management accounting concept is completely different from the financial accounting. This report will explore how management accounting helps in cost control and performance evaluation process by collection of financial data, record maintenance and report from separate units of the organisation, understanding and examining their budgets and takes suggestive actions for that. By analysing costs in different dimensions, the users will get a clear idea about their significance in the cost evaluation approach of a particular organisation. Role and Purpose of the Management Accounting: Management accounting refers to a function of tracking the internal cost for any business process that helps a firm, organisation or an individuals decision-making approaches relating to production, operation and investment in market (Goetsch and Davis 2014). The management accounting explores three major activities that help managers to attain efficiency and effectiveness of the business goals (Drury 2013). The primary activities are planning, directing and controlling (Bebbington, Unerman and O'Dwyer 2014). The process of the management accounting is to create and using quality of costs to make several effective decisions within the firm. Many people have contributed in the process. The operational efficiency is completely depends on the internal audit department who has the responsibility to reviewing the cost control efficiency within the organisation (Chua, Lowe and Puxty 2015). On the contrary the financial accounting is mainly providing information to the outside stakeholders such as governments, shareholders, creditors for evaluating the financial performances of the organisation. This financial information helps in their decision making like management accounting. Conceptually, management accounting and financial accounting deals different issues of the organisation, This management accounting evaluates internal management system of the organisation whereas the financial reports are analysed periodical values for making appropriate financial decisions regarding investments of an enterprise. However, financial accounting has to maintain standards such as IAS, GAAP for statutory accounts maintenance while management accounting is completely internal management driven. The above mentioned three primary activities are as follows: Planning: Planning procedure should be undertaken before management takes decisions regarding what needs to be done, how it will be done and who will do it. Planning involves establishing the objectives of an organisation and formulating relevant strategies after examining the prior to the past financial records so that future decisions can be made (ValanÄ iene and GimÃ…Â ¾auskienÄ— 2015). For example, managers need to know the previous sales volume for setting the latest one. Measuring: In order to verify the actual position of the company, the management accounting provides two or more alternative choices. However, the effectiveness of these measuring activities depends on reliable information which is relevant to compare the different courses of actions available in the internal management system of the organisation. By this, users get a clear about what consequences might be of choosing each of them. Controlling: The information relating to the actual results have been used for controlling internal costs by enhancing performance measurement standards. The managers shall take the decision regarding the budget planning and the feedback loop is illustrated in the following diagram. Diagram 1: The management accounting process of planning, measuring and control (Source: Created by author) Costs classification: Cost can be classified by function, type, behaviour and relevance. Here are as follows: By function: There are two types of costs divided by its function: Cost of production and Cost of commercial. Commercial costs can be sub-divided into production costs, administrative costs, selling and distribution costs, research and development costs (Shepherd 2015). Production costs represent the total manufacturing costs. This costs also segregated by direct and indirect cost of production. The direct material cost is the direct production cost example. On the other hand, commercial costs comprises with all operating costs of the business such as transportation costs, audit fees and so on. By types: Costs can be segregated by nature into three types: material, labour and overhead. The material cost related to those materials that are used for production like cost of fuel, packing material costs and so on (Kaplan and Atkinson 2015). This can be classified into two parts: direct material costs and indirect material costs. On the other hand, the labour related costs are recorded under the labour costs like incentives of employees. This can be further segregated into direct and indirect labour costs. The overhead costs are related to indirect factory costs like indirect material, depreciation and so. In other words, the overhead costs are essential for daily business operations but these are not directly attributed to any particular business activities, services, products like property taxes, utilities, salaries for administrative peoples and so on. By behaviour: under this section, the costs can be divided as fixed, variable and semi variable costs. Fixed costs are those, which remain unchanged with time irrespective of production volume like rent of the factory, insurance and so on. Here the cost of units tends to fluctuate with the production. Therefore, fixed costs are those expenses that have to be paid by the enterprise, irrespective of the companys financial positions. On the contrary, variable costs maintain the direct association with its unit (Salako and Yusuf 2016). Variable costs are those costs that directly varies on the production volume of the business. The cost of variable increases or reduces to the production volume such as direct labour is the most common cost of variable. Lastly, certain costs are used as fixed as well as variable costs. These costs are considered as semi-variable costs. For example, the electricity bill where the minimum amount per month is $40 for 100 units is fixed costs whereas excess consumption amount will be treated as variable portion of that bill. By relevance: Cost can be classified by relevance in decision-making: Sunk costs, Opportunity costs, and out of pocket costs (Shepherd 2015). The costs incurred in past is called sunk cost or historic cost. On the other hand, the substantial benefits that are given up when another option is selected are termed as opportunity costs. However the sunk costs and opportunity costs are co-related because it is a past opportunity costs such as research and development costs, cost of inventory because these are already incurred. Furthermore, out of pocket costs are relevant for decision-making and needs for ascertaining the future outlays of cash. Valuation of Inventory: The main issue regarding the inventory is the determination of the value at which it is incurred in the financial statements until the revenue is generated (Cook, Huston and Kinney 2012). According to the accounting standard, if the inventory is properly valued, revenues and expenses cannot be appropriately matched which would make difficult for organisations in decision-making. However, companies may have options for the valuation of inventory such as Last-in-first-out, First-in-last-out Average cost method. Here companies need to select which accounting method would be apt for the company. This decision will directly impact the statement of records in an organisation. FIFO method: Generally, an inventory is purchased or manufactured at different rates over an accounting period. Under the First in first out takes those items which are initially acquired. The rest of the items will be evaluated at the recent incurred costs, so that inventory assets recorded on the statement of financial record contains cost quite close to the cost, which could be obtained in the marketplace (Kaplan and Atkinson 2015). However, the main drawback of the FIFO method is that the actual flow of inventory is difficult to understand in this pattern (Goetsch and Davis 2014). It means when production costs are rise, the company is normally used this method to report COGS which do not show what actual cost of materials at the time of financial statements are released. Example of FIFO method: A Ltd purchased 12 motors and sold 5 motors during the year. Details are as follows: March 1 purchased 6 motors @ $40 each March 4 sold 3 motors March 9 purchased 6 motors @ $55 each March 13 sold 2 motors The value of the remaining 7 motors under the FIFO methods are as follows: Date Purchase Issues Inventory Total Mar 1 6 units @ $40 each= 240 6 units @ $40 each $240 Mar 4 3 units @ $40 each $120 Mar 9 6 units @ $55 each 6 units @ $55 each $330 Mar 13 2 units @ $40 each $250 (Source- created by author) LIFO method: Last-in-first-out is one of the common inventory valuation techniques used in cost accounting and the COGS during the period (Kamath, Rodrigues and Mathew 2013). In this method, those goods, which are acquired or manufactured early, are sold last. It means that the newly acquired or manufactured inventories will be assigned to COGS and older inventories would be considered to the ending inventory account (Li and Sun 2016). Therefore, this method is suitable for matching cost and revenue at the time of prices is rising. This method is also simple to understand and facilitates recovery of material cost. However, the comparison of cost is difficult under LIFO method due to variation of prices. Comparison between LIFO and FIFO Under the FIFO, unsold inventory comprises goods acquired most recently whereas earliest goods acquisition is considered in LIFO method. However, LIFO method does not permitted by IFRS, but FIFO does not follow GAAP OR IFRS while using it (Gray, Spencer and Pumphrey 2016). Both the methods are affected differently at the inflation time. At the time of increasing cost, the items acquired first would be less costly and with decrease value of COGS, profit will be increased. On the other hand, recently acquired items will be costly at inflation. Thus it will increase COGS under LIFO and reduced the net profit. Responsibility Accounting: Definition: A responsibility accounting system is an accounting program that gathers information relating to the departmental managers about how they are currently performing. This accounting system consists with collection, summarization and maintain records of accounting data relating to the individual managers of the organisation. In this way, the management can control costs and expenses relating to them. For example, the cost of scrap incurred for a machine is the responsibility of the shift manager. Responsibility centre: The centre of responsibility is a functional segment of an organisation for which a particular executive is responsible who has its own objectives, goals, assigned staffs, particular policies, procedure, and financial reports (Apostolides 2016). Responsibility centre is responsible for generating revenues, incurrence of expenses or/and funds invested to individuals. Cost Centre: Cost centre can be defined as a responsibility centre, incurred only cost items and no direct revenues are produced from the sale of services of goods (Weygandt, Kimmel and Kieso 2015). It includes accounting department, human resource department, maintenance department, information technology department, research department and so on (Kokubu and Kitada 2015). Therefore, responsible authorities are only responsible for handling specified expense items. The performance of a cost centre is generally examined through the comparison of standards to actual costs (Ibarrondo-Dvila, Lpez-Alonso and Rubio-Gmez 2015). Furthermore, the cost centre may be performed services for the other business units. In that case, the cost incurred by cost centre may be aggregated into a cost pool and assigned to other units of business. Profit Centre: A Profit centre is a division or branch within a business that is mainly accounted for generating revenue and expenses or losses. It other words, it is a department that uses company resources to generate income like net income, pre-tax income or net contribution. Management closely looks at the results of profit centre since this entity is the key drivers of total performance of the organisation. In short, Profit centre is an operational-oriented unit, used for controlling purposes internally (Kokubu and Kitada 2015). It is a decentralised approach where areas of responsibilities are distributed to units and thus treating them as companies within the company. For example, Wal-Mart, which has diversified into nearly every sector of the retail market, but the management, is considered the clothing and electronic sections are the most consistent income from such profit centre. Investment Centre: An Investment centre is a business unit responsible for top management for its profitability in relation to analysis of the investment base of an individual unit within the organisation (Kinney and Raiborn 2012). Investment centre is an extended version of profit centre because revenue and expenses are measured as in profit centre. Apart from that assets of the business are also measured in an investment centre. The main approach of investment centre is to increase the companys returns because it measures profit in comparison to invested capital in a branch that gives a more precise picture of which division is contributing to the organisations well-being than does the profit centre approach (Drury 2013). Conclusion: As a conclusion, it can affirm that management accounting is the most important and diverse component of the accounting information system along with the essential contribution made in the management process of an economic entity. Here three basic concepts are analysed: cost accounting, accounting of finance and management accounting. Here the management accounting is the prime consideration for analysis, which helps managers in making effective decisions to achieve particular production, operational goals of the organisation. It has been established in this paper that the role of management accounting is helpful for providing the information for internal management of the enterprise. References: Apostolides, N., 2016.Management Accounting for Beginners. Routledge. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Chua, W.F., Lowe, T. and Puxty, T. eds., 2015.Critical perspectives in management control. Springer. Cook, K.A., Huston, G.R. and Kinney, M., 2012. Managing Earnings by Manipulating Inventory: The Effects of Cost Structure and Valuation Method.Available at SSRN 997437. Drury, C.M., 2013.Management and cost accounting. Springer. Goetsch, D.L. and Davis, S.B., 2014.Quality management for organizational excellence. pearson. Gray, K., Spencer, A. and Pumphrey, L., 2016. practical impediments to convergence of us gaap and ifrs.European Scientific Journal, ESJ,11(10). Ibarrondo-Dvila, M.P., Lpez-Alonso, M. and Rubio-Gmez, M.C., 2015. Managerial accounting for safety management. The case of a Spanish construction company.Safety science,79, pp.116-125. Kamath, N.H., Rodrigues, L.L. and Mathew, A.O., 2013. System dynamics model for controlling the net profit, by focusing on productive maintenance. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Kinney, M. and Raiborn, C., 2012.Cost accounting: Foundations and evolutions. Cengage Learning. Kokubu, K. and Kitada, H., 2015. Material flow cost accounting and existing management perspectives.Journal of Cleaner Production,108, pp.1279-1288. Li, J. and Sun, M.Y., 2016. LIFO Distortions in the Manufacturing Industry.Accounting and Finance Research,5(1), p.p191. Salako, M.A. and Yusuf, S.A., 2016. Cost Accounting: A Pivotal Factor of Entrepreneurial Success. Shepherd, R.W., 2015.Theory of cost and production functions. Princeton University Press. ValanÄ ienÄ—, L. and GimÃ…Â ¾auskienÄ—, E., 2015. Changing role of management accounting: Lithuanian Experience case studies.Engineering Economics,55(5). Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons.