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Wednesday, August 26, 2020
buy custom Jazz Concert Report essay
purchase custom Jazz Concert Report exposition First Report I went to one of the most fascinating shows with regards to my lifetime. This occasion was held at the Alvas Showroom on Sunday, 23rd November. This spot was the most reasonable area in view of its capacity to suit numerous individuals without a moment's delay. I was at that point in the Alvas Showroom by 4:00 pm when the show started. The show was graced by the Kevin ONeal Group highlighting Michole Briana White. Kevin ONeal is my instructor and different individuals from his gathering are Gary Matsumoto and Marvin Smitty Smith. ONeal was accountable for the contra bass, 5 string electric base, sythesis, vocal, and courses of action. All the more in this way, White dealt with vocals while Matsumoto was accountable for the Hamburg Steinway piano. In conclusion, Smith was on the drums. The request for execution as far as melodies and their authors was as per the following. Piece Composer Our Man HigginsLee MorganOn a Clear Day.................................Frank SinatraDat Dere..........................Bobby TimmonsBody Soul...Johnny GreenMy Favorite Things...Richard RodgersLong As Youre Living.Tommy Turrentine/Julian PriesterGood Morning Heartache..Dan Fisher/Ervin Drake/Irene HiggenbothamBlame It On The Alcohol/You Go To My HeadFrank SinatraDayDreaming..Aretha FranklinYouve Got It Made...We Are in the CrowdLove For Sale..Cole Porter Kevin ONeal was the primary entertainer of every one of these pieces. He is normally an amazing artist. Interestingly, on that day he had lost his voice. The inquiry that waited on everyones mind was whether he would intrigue in this exhibition? The main piece in front of an audience was Our Man Higgins, and I should concede that ONeal gave a valiant effort to beat the voice issue. The blend of contra bass, the 5 string electric bass, and smooth vocals from White achieved an ideal beginning to the show. There was inconsistent shaking of bodies in the lobby, as everybody has valued the opener. Piano by Matsumoto and drums by Smith added flavor to everything over the span of the presentation. I was by and by immersed in the show and wound up moving. Different exhibitions were comprised of such pieces as On a Clear Day, Dat Dere, Body Soul, My Favorite Things, Long As Youre Living, Good Morning Heartache, Blame It On The Alcohol, DayDreaming, and Youve Got It Made. ONeal put forth a val iant effort to draw out the best version. Everybody in the corridor including me cheered at the exhibition. One of a kind thing that occurred during the show is that individuals couldn't quit cheering and moving as Smiths drums consolidated impeccably with Matsumotos piano coordinated by the ideal vocal from White. The vanishing of the voice didn't prevent ONeal from conveying his best execution in the extra piece Love For Sale. I making the most of my whole time at the show and would be happy to go to additional in the futurre. Second Report I had a life-changing opportunity to go to a jazz show at the Catalina Jazz Club. In particular, I went to it at the Catalina Jazz Club found 6725, West Sunset Boulevard, Hollywood, California 90028. It is arranged one square toward the east of Highland Avenue and the passage of McCadden. I was there before 7:00 pm when the entryways were opened for supper. I ate Chicken Marsala sold at $26.00 as the fundamental course. My night prior to the show began with this flavorful supper. It is significant that Karin Allyson, a well known American jazz vocalist, was the one going to elegance this foreseen occasion. The club was at that point full by 8:30 pm when the show formally started. The setup of the exhibitions was given to everybody, and it rose that Allyson would play out a portion of her well known hit tunes including I Didnt Know About You, Azure-Te, Collage, Daydream, From Paris to Rio, Wild For You, Imagina: Songs of Brasil, Round Midnight, and Yuletide Hideaway (A Christmas Album). At the point when she stepped on the stage along with the band for her first execution, there were inviting cheers from everybody in the crowd. The inviting note to the tune I Didnt Know About You was great and astonishing. I was unable to trust that some other second will move, so I started right away. Allysons vocals and style of living introduction was one exceptional thing that I had never gone over. The band bolstered her in everything during this introduction, and kept everybody in the moving state of mind. Following the main piece, Allyson changed to the following melody Azure-Te, and her voice wa s unfathomable at this. Her vocals carried more individuals to the dancefloor and everybody kept cheering and yelling euphorically at the outstanding vocals and the whole interpretation. The presentation showed signs of improvement consistently as she presented other famous hits, for example, Daydream individually. The melody From Paris to Rio was additionally exceptional in its own measure since it pulled in more cheers and moving among everybody in the club. The pieces Wild For You, Imagine: Songs of Brasil, and Round Midnight carried the show to the top, as the most impossible thing occurred. The crowd went after the phase with the point of welcome Allyson and valuing her interesting presentation. The show halted for some time to carry request into the club and stay away from any wounds. With the happy season upon us, Allyson would complete her evenings execution with the tune Its Love, Its Christmas. It gave us the sentiment of festivity and improved the happy state of mind among everybody. What a show for me! I will always remember this show due to the inconceivable nature of Allysons execution and exceptional vocals. Purchase custom Jazz Concert Report paper
Saturday, August 22, 2020
Development of Nationalism in East and Southeast Asia Essay
Improvement of Nationalism in East and Southeast Asia - Essay Example Patriotism is viewed as a procedure, which creates as for time; it doesn't develop suddenly or out of the blue. ââ¬Å"It isn't a wonder that shows up out of nowhere. It is the aftereffect of a procedure by which a people become aware of themselves as a different national substance in the cutting edge world, a procedure by which they become ready to move their essential faithfulness from the town, or the area, or the ruler, to the country stateâ⬠1. It is this viewpoint, which can be found in East and Southeast Asia. So as to coordinate patriotism, a few stages and measures have been received by the legislature. These measures incorporate the concealment of restriction, the choice of a common language and the focus on monetary development so as to continue and look after freedom. Patriotism and Communism in Southeast Asia is the result of colonization. By far most of the East and Southeast Asian nations were ââ¬Å"controlled either by the British, French, Dutch, Americans or Po rtuguese, who looked to control unnatural limits and had no respect for the locals of those areasâ⬠2. After the finish of World War II, dominant part of the East and Southeast Asian nations proclaimed freedom from the Western colonialist. For example, Indonesian patriots battled with the Dutch so as to get their autonomy. Philippine got it freedom from United States; Vietnam got its autonomy from France after the Indochina war. After the finish of World War II, larger part of the East and Southeast Asian.
Friday, August 21, 2020
My Long-Overdue CPW Recap
My Long-Overdue CPW Recap So I did pretty much everything I said I was going to do at CPW, but I was fairly negligent in documenting my adventures in photos. Alas. Well, Ill show you what I have The early hours of Thursday found me at the registration desk, shown here with Anthony. This was a special moment for me, because this time last year Anthony was simply one of my favorite 09 prefrosh and now hes a full-blown MIT student, workin the CPW reg desk. Very cool. It wouldnt be a good entry without a picture of Jojo and Diane, who rocked the reg desk next to us for many hours. After 11 hours at the reg desk, I headed over to Thursday nights opening ceremony. The bloggers kicked it off with the top ten(ish) reasons to choose MIT. Heres what you guys looked like from the stage (can you find yourself?). Then Marilee spoke for awhile about how and why we chose you. Following the badass Massachusetts Institute of Techno hack, I got someone to snap this pic of me with Mollie and Jessie. The infamous festival followed the CPW Welcome. Jenny and I were so tired that we mostly just sat in the bleachers and watched the various events unfold. I snapped this pic of the salsa dancers sometime around 11PM. Laura demonstrates how fun it is to work the registration desk at midnight. McGreggor strikes the hot model pose and prepares to beam Laura with his laser eyes. I left soon thereafter and went to bed. After another morning of registration desk duties, I headed over to Friday afternoons academic / athletics / arts fairs, where I found Mollie (decked out in full cheerleader garb) hanging out with Timur (MIT 10). After the fairs, I hit Lobby 7 to see Resonance perform. They sounded amazing, and Borski (above) showed off his graceful dance moves. [video] Steph (06) is super happy that her sister Katie (10) has decided to come to MIT. Later that night, I got to meet many of you at the Meet The Bloggers Party. I finally got to meet Colin (MIT 10) whose application I read back in the fall. (Thanks TheKeri for taking the picture!) Nance and Marilee were popular attendees. I dont know what I was thinking on Saturday, but I forgot to take pictures until the closing ceremony. This is what you guys looked like from stage Later that night was the Battle Of The Bands. We had a fantastic time playing for you guys; I think Tim crowd-surfing was a personal CPW highlight. The Hong Kong Regulars (above) performed after us. [video] I snapped a picture with Shaye Storm, the Master of Ceremonies for BOTB. Seriously, Shaye and his ZBT brothers (Bryan is one) are some of the nicest guys you will ever meet. Heres a pic of me with my friend Valery (08) from the Meet The Bloggers Party. I saved it for last because introducing his Virtual CPW Project is a great way to conclude this entry, especially for those admits who were not able to attend. Click here to check it out!
Sunday, May 24, 2020
Hierarchy of Roman Offices in the Cursus Honorum
The order of advancement through elected offices (magistracies) in Republican Rome was known as the cursus honorum. The sequence of offices in the cursus honorum meant that an office couldnt be skipped, in theory. There were exceptions. There were also optional offices that could be steps along the cursus honorum. Sequence Leading to the Top Office of Consul A Roman male of the upper classes became Quaestor before he could be elected Praetor. He had to be elected Praetor before Consul, but the candidate need not have been either an Aedile or Tribune. Other Requirements for Progress Along the Cursus Honorum The Quaestor candidate had to be at least 28. Two years had to elapse between the end of one office and the beginning of the next step on the cursus honorum. The Roles of the Cursus Honorum Magistrates and the Senate Originally, the magistrates sought the advice of the Senate when and if they wished. Over time, the Senate, which was made up of the magistrates past and present, insisted on being consulted. Insignia of the Magistrates and Senators Once admitted to the Senate, the magistrate wore a wide purple stripe on his tunic. This was called the latus clavus. He also wore a special scarlet colored shoe, the calceus mulleus, with a C on it. Like the equestrians, senators wore gold rings and sat in the reserved front row seats at performances. The Meeting Place of the Senate The Senate usually met in the Curia Hostilia, north of the Forum Romanum and facing the street called the Argiletum. [See Forum Map.] At the time of Caesars assassination, in 44 B.C., the Curia was being rebuilt, so the Senate met in Pompeys theater. The Magistrates of the Cursus Honorum Quaestor: The first position in the cursus honorum was Quaestor. The term of Quaestor lasted a year. Originally there were two Quaestors, but the number increased to four in 421, to six in 267, and then to eight in 227. In 81, the number was increased to twenty. The Assembly of the thirty-five tribes, the Comitia Tributa, elected Quaestors. Tribune of the Plebs: Annually elected by the plebeian section of the Assembly of the Tribes (Comitia Tributa), known as the Concilium Plebis, there were originally twoà Tribunes of the Plebs, but by 449 B.C., there were ten. The Tribune held great power. His physical person was sacrosanct, and he could veto anyone, including another Tribune. A Tribune could not, however, veto a dictator. The office of Tribune was not a mandatory stage of the cursus honorum. Aedile:à The Concilium Plebis elected two Plebeian Aediles each year. The Assembly of the thirty-five tribes or Comitia Tributa elected twoà Curule Aediles annually. It was not necessary to be an Aedile while following the cursus honorum. Praetor:à Elected by the Assembly of the Centuries, known as the Comitia Centuriata, the Praetors held office for a year. The number of Praetors increased from two to four in 227; and then to six in 197. In 81, the number was increased to eight. Praetors were accompanied by two lictores within the confines of the city. The lictores carried the ceremonial rods and ax or fasces that could, in fact, be used to inflict punishment. Consul:à The Comitia Centuriata or Assembly of the Centuries elected 2 Consuls annually. Their honors included being accompanied by 12 lictores and wearing the toga praetexta. This is the top rung of the cursus honorum. Sources Marsh, Frank Burr; revised by H.H. Scullard. A History of the Roman World From 146 to 30 B.C. London: Methuen Co. Ltd., 1971.www.theaterofpompey.com/rome/reviewmagist.shtml Regular Magistracies of the Roman Republic From T. S. R. Broughtons Magistrates of the Roman Republic.The Procedure of the Senate, by A. G. Russell.à Greece Rome, Vol. 2, No. 5 (Feb., 1933), pp. 112-121.Jona Lendering Cursus Honorum
Wednesday, May 13, 2020
Film Analysis Of Pantene Commercial - 1030 Words
This commercial for the Pantene Gold Series explains itself beautifully in its description, ââ¬Å"Pantene presents a poetic celebration of African American hair elevating it to a standard not seen in mainstream beauty media. It features women and girls who are beautiful, confident, vibrant, and elegant and who draw personal strength from the strength of their hair ââ¬â its texture, its style and its historyâ⬠(web). This commercial was created to advertise the announcement of new Pantene hair products created uniquely for Black women. It empowered black womenââ¬â¢s bodies by representing their hair in powerfully positive ways. Not only did the commercial center specifically on this empowerment, but it went even further to uplift black hairââ¬â¢sâ⬠¦show more contentâ⬠¦As a proudly self-proclaimed afrocentric womanist, I can honestly say from the bottom of my heart that Iââ¬â¢m here for it. From all angles, the commercial evidenced a deep commitment to the celebration of all kinds of black hair and the community it represents. This is the kind of media representation that Black women both need and deserve. Black womenââ¬â¢s need for positive hair portrayal in mass media is crucial to the development of our self-worth. In a society where attractiveness is generally recognized as a woman s most admirable quality, most women (especially those who donââ¬â¢t fit into the beauty s tandard) are aware of the subtle rules for feminine appearance and behavior. For black women, this means understanding our large setbacks within the scale of attractiveness based on skin color alone, and compensating for them through over-commitment to other ways of acting out normative beauty. Rose Weitz deconstructs this concept in specifically when she says, ââ¬Å"Within the black community attractiveness still primarily centers on having light skin and long, straight hair. Since thereââ¬â¢s little one can do about oneââ¬â¢s skin color, much of black womenââ¬â¢s attention to their looks focuses on their hairâ⬠(Weitz, p. 224). In creating and uplifting the white beauty standard, society had to destroy and degrade the black one. Mass mediaââ¬â¢s marginalization of Black hair encouraged multiple generations of Black women to relate so heavily to theShow MoreRelatedAdvertising Advertisements And Body Image1645 Words à |à 7 Pagesshe apologizes.â⬠Each of the women interviewed for this paper had a different self-orientation regarding issues of gender and feminism. This Match Between Product and Role is the third theme, and is also impacted by self-schematic issues. This film, made by our agency, sees Lynx exhort its young male audience to get out there and make the most of their hair while they still have it, running through a bucket listââ¬â¢s worth of awesome moments that await them. However, slightly less women agreed thatRead MoreThe Role Of Television Advertising On Lifestyle And Purchase Behavior Of Youth Of Delhi / Ncr Essay3509 Words à |à 15 Pagesas well. The behavior of childrenââ¬â¢s was maximum affected by advertisements .They love to eat the products 45% more while watching television advertising than during normal time . During watching cartoons kids love to eat the products shown during commercial breaks, the food which is advertised in television. Kotwal et al. (2008b) studied impact of advertisements on adolescent girls.The researcher studied that the product advertised gets the benefit of brand awareness and able to make its entry inRead MoreAnalysis Of Procter Gamble Company2209 Words à |à 9 Pagesfrom Procter Gamble Company. This campaign was launched before the London 2012 Olympic games. In this portfolio, first, I will introduce this campaign and Procter Gamble Company. And then I will explain the creative brief about this campaign and analysis this campaign from different views. Third, I will analyise the advertisment for this campaign. There are two advetisements under this campaign. One is before the 2012 London Olympic Games, the other one was before the About ProcterRead MoreIntroduction to Fmcg Industry8866 Words à |à 36 Pagescompany known for its photographic film and cameras. Fujifilm is the worldââ¬â¢s largest photographic and imaging company[3]. Fuji operates 223 subsidiary companies for research, manufacture and distribution of products, with manufacturing facilities in Asia, Europe, and the United States of America. They also produce computer media storage consumables, such as CD-Rs, recordable DVDs and Floppy disks. The company is also a substantial provider of Motion Picture Film to Hollywood for both capture and distributionRead MoreSanitary Napkins Situational Analysis13655 Words à |à 55 PagesSITUATION ANALYSIS Introduction Over the years, women have used different forms of feminine protection during their menstrual period such as menstrual aprons, knitted pads, and even rags. In the Philipppines, women used a cotton cloth called the pasadora. Eventually, the disposable pad was born, the first ones appearing to have been first commercially available from around 1895 through Curads and Hartmanns. Disposable pads started with nurses using their wood pulp bandages to catch their menstrualRead MoreMarketing Management130471 Words à |à 522 Pagesmixer of ingredients. The ingredients in Borden s marketing mix included product planning, pricing, branding, distribution channels, personal selling, advertising, promotions, packaging, display, servicing, physical handling, and fact finding and analysis. E. Jerome McCarthy later grouped these ingredients into the four categories that today are known as the 4 P s of marketing, depicted below: Marketing decisions generally fall into the following four controllable categories: â⬠¢ Product â⬠¢ â⬠¢ â⬠¢ Read MoreBrand Building Blocks96400 Words à |à 386 Pagesor Tide or Heinz. However, it will always be an important, measurable brand characteristic. Perceived quality will directly influence purchase decisions and brand loyalty, especially when a buyer is not motivated or able to conduct a detailed analysis. It can also support a premium price, which, in turn can create gross margin that can be reinvested in brand equity. Further, perceived quality can be the basis for a brand extension. If a brand is well-regarded in one context, the assumption willRead MoreInnovators Dna84615 Words à |à 339 Pagesinvestorsââ¬âvoting with their walletsââ¬âcould give us insight into which companies they thought most likely to produce future innovations: new products, services, or markets. We teamed up with HOLT (a division of Credit Suisse Boston that had done a similar analysis for The Innovatorââ¬â¢s 100092 00a 001-014 INT r1 go.qxp 5/13/11 9:53 AM Page 5 5 Introduction Who Is Classified as an Innovator? Perhaps one of the most surprising findings from the past thirty years of entrepreneurship research
Wednesday, May 6, 2020
Top Guide of Essay Topics about Food
Top Guide of Essay Topics about Food Everybody should think twice before opting to eat fast food. Food is among the fundamental needs for survival and is one of the most discussed subject everywhere. Genetically modified food is food that's been modified through a process called genetic engineering. Explore the idea of cross-contamination when preparing food and why it's dangerous. Every family needs to have a all-natural disaster survival program. As an example, quick food and the way that it affects people's lives is among the problems that are hotly debated nowadays. The author states that obesity, cardiovascular disease, and the price of public guidance to fast food employees, though not included in the price of a quick food meal, are a part of the hidden expenses of fast food. The business related to sports ought to be under the realms of the government of the nation. Top Essay Topics about Food Secrets By way of example, in college, you might be requested to compose a paper from the opposing standpoint. You have to be quite diligent in your approach so you can find with a fantastic work. You will be assigned a topic, or your professor will permit you to select your own. Many students think that it is a waste of time. Some topics you could choose to utilize for your paper helping listed below. Various essays have various peculiarities and requirements, and you ought to keep all of these in mind when working on your paper. Opt for a distinctive topic that others may not think of, and whatever you select, make sure that you know a lot about it! Picking an essay topic on the food business and its history in the U.S. is an intimidating job for the majority of students, as it is a challenge to acquire away from the box and think of a fresh idea. Your essay might incorporate the factors for teen pregnancy and talk about the present rates of teen pregnancy and potential solutions. As a consequence, any argumentative essay topics that you decide to write about with regard to nutrition should have at least two sides to them, so which you can argue for or against something. Students may typically understand the structure with only a short quantity of instruction. Another reason is to observe how well students argue on various views and demonstrate understanding of the studied subject. Life is far better than it was 50 decades ago. Folks are fooled by the amount and they have a tendency to eat more. Food is an intriguing subject to write about in addition to important. Foods are biodegradable, which is the reason why I got confused on the presence of such wastes. The Importance of Essay Topics about Food Food is an intriguing topic and one which may just encourage and motivate children to compose some incredible new stories or journal entries. Writing fantastic research papers doesn't need to be hard. If you need to write your whole essay in 1 day, do your very best to give yourself breaks so you don't burn out. Naturally there's much more to the essay than only the opening but an amazing essay is going to have excellent opening. Quite frequently, the very best topic is one which you truly care about, but you also will need to get well prepared to research it. Thus, there are a significant few essay topics that you are able to discuss from the perspective of distinct spheres of our life in your fast food essay. Instead of just immediately writing about your argumentative essay topic, you should first think about what you're likely to put back on your paper through a procedure of brainstorming and pre-writing. The option of compare and contrast essay topics isn't a simple task because you must demonstrate your analytical skills. Since it's such a huge subject, you are going to want to narrow your paper down to a particular angle. Thus, it's important to read corresponding formatting guide. Thus, the paper becomes founded on my favourite food, the one that I enjoy most every time that I consume. The demand for healthier eating among college students is extremely important. Even a little quantity of fast food consists of high calories. The majority of the items sold in food outlets include a high quantity of fats, sugar, and are full of calories.
Tuesday, May 5, 2020
Management Accounting Effective Team Management Policies
Question: 1. Discuss the importance of management accounting for your selected organisation and differentiate between management accounting and financial accounting. 2. Evaluate different classifications of costs (types, behaviour, function and relevance) with examples. 3. Explain the meaning of variance analysis and discuss the most commonly derived variances, outlining the problems and limitations. 4. Identify different operational budgets and explain the advantages of preparing. Answer: Introduction This assignment is a report, which is to be submitted to the Board of directors of a selected company regarding some issues relating to management accounting. The company selected in this report is Tesco. It is a retail company which has its headquarter in The United Kingdom. However, the assignment deals with the companys management accounting and the financial accounting that differentiates the two. However, management accounting deals with different classification of costs that are caused in the functioning of the company. Nevertheless, variance analysis deals with the differences that are experienced with the main outcomes and interpreted results. However, ascertainment of variance analysis leads to issues that also affect the operational budgets. Hence, the assignment examines the different operational budgets and the role of formulating different operational budgets. Importance of Management Accounting for Tesco The organization selected for this project is Tesco. So various aspects of management accounting relating to Tesco would be discussed in this assignment. Management accounting is important for any organization (Atkinson 2012). Management accounting is the use of accounting information to help the managers take important decisions regarding various aspects of an organization. The importance of management accounting in case of Tesco is highlighted as follows: Management Accounting helps the management of Tesco in the preparation of plans. Planning is a very important function of an organization as it is the first step of management (Barrow 2011). It helps Tesco to provide better services to the customers. The cost control device of management accounting helps in the reduction in the products prices. The customers are provided with quality products at affordable prices (Kapil 2011). Management Accounting helps Tesco to measure the performance of its employees. Management can enforce greater control on the organization because of management accounting (Albrecht, Stice and Stice 2011). It increases the revenue earning capacity of Tesco because it can control costs effectively. Overall efficiency of Tesco as an organization is increased after the application of management accounting. It helps to increase the brand image of Tesco, as quality products are delivered at affordable prices. Financial accounting is the process of recording, classifying and summarizing in a systematic manner the various economic transactions of a company or organization. It deals with the preparation of financial reports at the end of the financial period. Management Accounting actually deals with a broader aspect (Bhattacharyya 2011). Financial accounting is a part of Management Accounting. Management Accounting uses the reports generated from financial accounting and uses it for analyzing various factors and making many organizational decisions. Hence, Management Accounting includes financial accounting within it (Horngren 2013). Different classification of costs Cost is the amount of money per unit that is required for a company to manufacture a product. To manufacture a product a company requires different raw materials, factory, machines and labour (Libby, Libby and Short 2011). These are all a part of the cost for producing the product. It is very important for an organization to control the cost, as a reduction in cost would mean an increase in the profits of the organization(John Y. Lee 2012). Management Accounting helps in the process of cost control. Now cost can be classifying according to various criteria. These are highlighted below: According to nature: Cost can be classified according to its nature. Under this category, cost is usually classified into three types (Spiceland, Thomas and Herrmann 2011). They are material, labor and overheads. According to degree of traceability: According to the degree of traceability, costs can be divided into two types (Horngren, Harrison and Oliver 2012). They are direct expenses and indirect expenses. Direct expenses are directly attributable to a product while indirect expenses are overhead expenses. (Here, expenses means costs). Figure 1 Elements of Cost Source: (Horngren, Harrison and Oliver 2012) According to controllability: Costs can be classified into two types according to controllability. They are controllable costs and uncontrollable costs. The management, like the direct expenses, can control controllable costs (Seal, Garrison and Noreen 2012). The management does not influence uncontrollable costs. Examples are building or factory rent. According to functions: According to functions costs can be product cost or commercial cost. Product costs are total cost of the product (Seal, Garrison and Noreen 2012). Commercial costs include elements such as selling and distribution overhead. According to change in volume: According to change in volume, cost can be of three types, namely fixed, variable and semi variable cost (Horngren, Harrison and Oliver 2012). Fixed cost remains unchanged irrespective of the volume of production, like the rent of the factory, insurance charges. Variable costs vary according to the level of production. Semi variable costs include elements of both fixed and variable costs. Figure 2 Fixed Costs and Variable Costs Source: (Horngren and Horngren 2012) According to association with product: It can be classified into product cost and time period based cost. Product cost is recognizable in any product. It consists of direct labour, direct overheads and direct overheads(John Y. Lee2012). Time period cost c insists of selling expenditure and administrative expenditure. Example of a time period cost is rent of a building. Elements of cost can be classified as follows: Cost consists of material, labor and expenses. Material can be direct and indirect. Labor can be direct and indirect. Similarly expenses can also be direct and indirect. All the indirect elements include some overhead charges (Horngren and Horngren 2012). They are production overheads, administration overhead, and sales overhead and distribution overhead. Relevant and Irrelevant costs: Relevant costs are those costs, which change by the decision of managers (Horngren, Harrison and Oliver 2012). Irrelevant costs are those, which do not get affected by the decisions. Shut down and sunk costs: The manufacturer has to shut down the operations of manufacturing due to some factors. But still then, costs incur to the organization. Examples are the cost of warehouse rent, cost of maintenance, depreciation cost etc. These costs are known as shut down costs (Horngren 2011). Sunk costs are those costs that are historical in nature. They are also called past costs. Investments in plant and machinery, investments in buildings are example of these costs. These costs are generally considered to be irrelevant in case of decision-making. Imputed or hypothetical costs: There are some kinds of costs, which do not involve cash outlay. These costs are not involved in cost accounts, but they are considered important in case of decision-making process by the management (Fields 2011). These are known as imputed cost or hypothetical costs. These are an important aspect of the cost or management accounting. Opportunity costs: These are also a very important type of cost in case of management accounting (Epstein and Lee 2011). Opportunity costs actually refer to a type of cost which have been foregone on account of not using facilities that were intended to be used in the manner that was required. It is difficult to understand this type of cost. It needs further explanation to understand it. These were in short explanation of various types of costs that are classified according to various categories (Eldenburg 2011). A reading of these would give a basic idea of the concept of costs. This is a very important aspect of management accounting. The study of cost is required to con troll the costs of an organization Variance Analysis Variance Analysis refers as quantitative investigation for viewing at the difference between actual as well as planned behaviour for the same. It helps in maintaining and bringing control over business activities in an overall manner. It is effective from the variance amount on trend line on apparent terms (Drury 2012). Variance analysis mainly involves investigation for ascertainment of differences for the main outcomes of the interpreted results in the most appropriate ways. This particular analysis helps in allowing management for understanding fluctuation and changed situation for the same. Problems and Limitations of Variance Analysis Time Delay Most of the accounting staff complies with the variances at the end of the month. It occurs before issuing the results from the management team in an overall manner. In a competitive environment, management needs proper feedback for conduction of faster course of action (Bhimani 2012). It relies mainly on advertisements and warning flags for generation of production cost at Tesco. Variance Source Information Variance fails to locate the accounting records in its activities (Atkinson 2012). Staff members sorts out the information on material bills, labour routings as well as overtime records for determination of related problems for the same. Extra work is considered cost-effective and fails in correcting problems based upon the information in the near future. Standard Setting Variance analysis fails to compare actual results from arbitrary standard and derives attributes of political bargaining in an overall manner (Young 2012). It should essentially engage in comparing actual results from arbitrary standard and yield information in the most appropriate way. Variance analysis fails to resolve the issues for maintenance by department management of Tesco It indulges in poor performance from the last year projected under types of managers It fails in training given to new staff members of the maintenance department in an overall manner. Behavioural issues Variance analysis mostly encourages short-termism and inherent tendency from the short-term quantified objectives as well as results. It mainly process sub-optimal behaviour among the employees of Tesco and attempts for incorporate budget slacks (Seal, Garrison and Noreen 2012). It is important to consider the fact that Tesco should have wide range of quantitative as well as qualitative measures for adopting long-term analysis and alignment with strategic decisions. Operational Budgets of Tesco Tesco believes in preparing operating budgets that will help in maintaining day-to-day working of business organization. Operating budgets are written a year in advance based upon financial projections on monthly and quarterly basis. Operating budgets helps in tracking actual expenses of Tesco and projects future expenses for allowing building related investments in an overall manner. Operating budgets is a statement that helps in presenting financial plan and enables responsibility centres during specified time (John Y. Lee 2012). This particular budget reflects the operating activities that include revenues as well as expenses for the same. Types of Operational budgets Expense Budget Expense budget is one type of operating budget that addresses the expected expenses for specified budgeted period of Tesco. It mainly involves three types of attributes. These include fixed, variable as well as discretionary expenses (Horngren, Harrison and Oliver 2012). Discretionary expenses are that expense that depends entirely on the managerial judgment and determination with utmost certainty. This involves legal fees, research and development fees and related accounting fees for the same. Revenue Budget Revenue budget is one of the operational budgets that help in identifying the revenues of Tesco. It mainly predicts the future projected sales in an overall manner. Profit Budget Profit budget is the combination of expense as well as revenue budgets of Tesco. It is prepared in one statement for showing gross as well as net profits for future projection purpose. These particular budgets make use of financial resource allocation of Tesco and check on the adequacy level in expense budgets (Horngren 2011). It relates completely from anticipated revenues, assigning responsibility to the managers as well as control activities for viewing at the shares of Tesco. It helps in predicting the financial performance of a particular organization. Advantages of Operating Budgets Management of current expenses Tesco focus on managing the current expenses like fixed overhead costs. These costs include office rent as well as staff salaries at Tesco organization. These expenses ensures trimming of budgets for reducing staff members and work hours for the same (Fields 2011). It helps in tracking related operating expenses like cost of store and considerable savings in an overall manner. It will benefit total budget of Tesco and enables financial strain in the near future. Projection of future expenses Tesco believes in evaluating with actual past expenses and benefits from the budgets and going forward in the most appropriate way. This particular budget estimates the last year operating expenses and prepares the financial plans for the upcoming years (Epstein and Lee 2011). It recalls overestimated past expenses and budget lines for corresponding necessary costs. This particular budget helps in overcoming the issues and deficient attributes from the previous budget of Tesco as well as projected reserve for the same. Reserve building Operating budget helps in liberating in place of restricting of business activities. It helps in analysing reduced debts and possesses goals for building financial reserves in the most appropriate way (Eldenburg 2011). It includes unexpected incomes from the budget preparation. This can be taken care of by cash reserves and inventory for the same. Accountability Operating budget involves the expenses and incomes generation in Tesco Corporation (Bhimani 2012). These retail supermarkets prepare the operating expenses for keeping track of items prevailing in the particular business enterprise. Tracking Operating budget helps in keeping track of the entire business organization (Bhimani 2012). It helps in notifying deviation from the operating budget for the same. Conclusion The assignment can be concluded on the various aspects of management accounting relating to Tesco have been discussed with a view of different aspects that are analysed in the assignment. Nonetheless, the importance of management accounting was brought into consideration. The management accounting has been classified into different costs, types of variable analysis to ascertain the actual and proposed budget and the importance of operational budgets. However, costs are assessed to be important for carrying out business operations and budgets are analyzed to assess the financial and managerial performance of the organization, Tesco. Thus, evaluation of all these operations is significant according to organizational perspective because it helps in forecasting the detailed future performance. Recommendations It is advisable to Tesco for conducting effective management accounting plan for solving the issues as well as smooth functioning of business enterprise. In the first task, emphasis is given on the management accounting plans for Tesco Plc multi-corporation company. It is recommended to Tesco for involving proper planning and organizing ways for final decision-making process. It provides essential accounting information in various aspects of particular business organization. It is advisable that Tesco should prepare effective plans for attaining future goals as well as objectives in the most appropriate way. It is recommended for providing best services at affordable prices. Tesco leads the position as largest supermarkets and retail chain with thousands of employees as a whole. They should find innovative ways in satisfying the current needs as well as expectations of the customers. They should try hard in retaining the existing customers as they are cost effective in comparison wit h acquisition of new customers in an overall manner. In the next section of the study, cost classification plays an important role in manufacturing particular products. It is advisable to classify the cost with respect to nature, traceability for designing proper elements of costs for the same. Variance analysis proves to be effective quantitative investigation that brings out difference in actual and planned behaviour. It is important to consider the fact that Tesco should find innovative ways in maintaining as well as bringing effective control over the business enterprise. Delay in time should be managed with effective team management policies and proper coordination with the employees working in Tesco. Proper training to employees will help them in understanding their responsibilities and job role in a better way. Continuous feedback session from employees and potential customers will help in gathering recent facts on the level of improvement on urgent basis. Lastly, it is concl uded by recommending Tesco preparing operational budgets for maintaining records in an effective way. 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