The Divorce And Its Effects On The Family And Women s Rights

If the marriage is the conjugal relationship was established by men and women as prescribed by law, divorce is the termination of that relationship. Family capital cell of society, the marriage was not a personal matter but also social problems. As the divorce rate so high and growing, the divorce is no longer a story of two people who become social phenomena Divorced can because of numerous reasons, each couple decides to divorce also comes from many different causes. But can easily identify some basic reasons. First of all, have to mention the causes of family violence, 65 -75% of divorces are caused abused. That is the startling figure that conference on Violence in the family and women s rights given. In this family, the original victims of domestic violence (mostly wives) do not think and consider divorce. They tend to suffer for the family reunion, the children have both parents. However, conflict, violence, constant year after year that they cannot endure anymore and look to divorce as a solution to liberate themselves and their children. In this case, divorce is probably the right decision to protect his woman, making life a no violence. A fairly common cause that many couples come to a decision to divorce is cheating. Infidelity means that loyalty is no longer that here again was a particularly important factor in marriage. When the wife (especially the husband) cannot accept the betrayal from the partner, the divorce seems inevitable. Reasons, why couplesShow MoreRelatedThe Issue Of Women s Equality1347 Words   |  6 Pages50 years, women have gained much more equality in America. That progress was a necessary step for our modern nation, but such a big change has been a factor in the breakdown of our nation s families. In the past 50 years, divorce rates have more than doubled. In the present day, it is just as likely that a married couple will divorce as it is that they will stay together (Marriage and Divorce). The push for women s equality has been a factor in the breakdown of the American family by increasingRead MoreThe Drastic Change in Society and in Family Diversity Essay829 Words   |  4 PagesThe Drastic Change in Society and in Family Diversity In the 1960s families were a lot more traditional than nowadays, and most families were nuclear, which means a married a couple with children. Although, times have changed a lot since the 1960’s, what is deemed as socially acceptable has changed a great deal since those times, social mores have changed a great deal, and different types of families, as they are becoming more diverse, and situations previously unacceptableRead MoreThe First Wave Of Feminism1230 Words   |  5 Pagesphenomenon, and although the boom of children born after World War II did occur, the divorces still occurred after the rush of a rash marriage had passed and women’s husbands had returned from war alive. An important component of the historical timeline is the change in the role of women in society. Women had experienced change during the first wave of feminism and gained suffrage, but during the second wave feminism women experienced a change that greatly altered their lives and consequently, the relationshipsRead MoreDivorce Rate And Divorce Rates1224 Words   |  5 PagesDivorce rate also known as divorce demography, which is the study of demographic factors that impact divorced as a social phenomenon, the divorce demography can clearly evaluate and reflect the marriage stability and happiness index of certain countries or area and that is the reason why data statistics of divorce rate is importan t. According to ONS (Office of National Statistics), the divorce rate has not been that low since 1974, when it was 0.9%. The number of divorces in 2014 was declined toRead MoreEssay on The Divorce Rate and Women in the Workplace1723 Words   |  7 PagesThe Divorce Rate and Women in the Workplace Marriage Most ancient societies needed a source environment for the upholding of the species and a system of rules to handle the granting of property rights. The institution of marriage handled both of these needs. Some varieties of marriage are Polygamy- one man, several wives or one woman, several husbands. Polygyny- one man, several wives. Polyandry- one woman, several husbands. Endogamy- requirement to marry someone who belongs to his or herRead MoreSociological Perspectives On Social Issues957 Words   |  4 Pageslarge effect on their everyday lives, in turn helping them to distinguish between a personal trouble and a social issue. One prevalent issue within various societies is the rapidly increasing rate of divorce, along with the common misconception that divorce is only caused by a person’s immediate relations (Hewitt et al., 2005). Within this essay, the argument that divorce is a social issue rather than an individual problem will be made by looking at the sociological effects that women’s rights, ethnicityRead MoreThe Effects Of Parental Divorce On Children1604 Words   |  7 PagesDivorce is an event which presents a drastic change into anyone’s life, no matter what their age is. Witnessing love between parents deteriorate, having parents break a significant commitment, adapting to going back and forth between two different households, and living with only one parent, all create a challenging environment in which to grow up and live in. However, especially for young children, parental divorce is a turning point in their life. After a divorce, the life that follows is significantlyR ead MoreThe Effects Of Divorce On Children And Females1554 Words   |  7 PagesTristina Arellanes Mrs. Hanson English 12 4 November 2014 Effects of Divorce The human species has evolved to make commitments between males and females in regards to raising their offspring, so this is a bond (Lancaster). This means that humans were not meant to be with one mate their whole life. People only stay by this tradition so that children can grow up with the bond of both parents and not have to leave full responsibility on one parent. Couples without children, however, stay togetherRead MoreThe Old People s Republic Of China1373 Words   |  6 Pagesdirection of the whole social culture. In the old People’s Republic of China (PRC) society, which is before the great reform and opening (before 1970’s), Chinese think marriage is not a personal thing, to chose who will be the one to spend the life with is not completely depends on the favors and wills from both two parties, but more to the restriction of the family and social culture. Hence, the standard and concept of choosing spouse is inevitably restricted by certain social and histo rical culture. TheRead MoreThe Dissimilarity Between Working Mother And Stay Home Mother1487 Words   |  6 PagesDr. Rosalyn Jacobs ENGL 1102 24, April 2016 â€Å"The Dissimilarity between Working Mother and stay home Mother† During the early years of the 1900’s most women were not allowed to work, they also did not have any rights to vote. All the women during these times could only stay inside the house and take care of the familial duties and chores. Women were primarily cooking meals, cleaning inside the house, and also taking care of their own child. On the other hand, most of the men were kings in the

American Popular Culture †Essay Free Essays

American Popular Culture Leonel Gutierrez SOC/ 105 September 11, 2012 Gregory Shrout American Popular Culture Our communities are built on a foundation whose culture we build. Through our culture, we define who we are as individuals and how our societies influence our communities. American popular culture has a great influence on our personal decisions and is a very important aspect of our lifestyle. We will write a custom essay sample on American Popular Culture – Essay or any similar topic only for you Order Now Through television, magazines, newspapers, music, sports and countless other sources, we learn a culture that create who we are and what we decide. One way to resolve this seeming dilemma is to think of culture in an anthropological sense, as the distinct practices, artifacts, institutions, customs, and values of a particular social group† (Petracca, 2007). Undoubtedly, we all practice different ways to assume a culture. Through generations, we learn the different aspects that make up who we are. As children some us learn how to play sports and implement that into our daily habits. Kicking a ball becomes part of daily routine and soccer becomes part of who we are and what we share with that community. Perhaps going to church is part of our social normality. The qualities learned by attending that community helps us obtain our values as a person, developing who we are. Culture is much more than just a practice, it’s an illustration of who we are, where we belong to. Whether it’s part of a soccer club whose reputation we hold dearly and work daily to win for, or a religion whose practices and laws we follow to make up our values and feel our sense of purpose. Popular culture encompasses the most immediate and contemporary elements in our lives—elements which are often subject to rapid changes in a highly technological world in which people are brought closer and closer by the ubiquitous mass media† (Petracca, 2007). American popular culture consist of the different customs, communities and values that make up the different trends that exist through the mass of the population, driven through the media. When we refer to what is popular among Americans, we ha ve to involve the medias influence. The common popular culture results from television, music, sports and many other significant media driven influences. Television has one of the biggest influences that create what is â€Å"popular† among people. Through commercials, in many cases with popular athletes, the media sends messages to the general public, which directly influence each person individually. An athlete, like Derrick Rose drinking a popular beverage like Gatorade or Eli and Peyton Manning representing Direct TV as their choice of network, has a direct influence on what we drink or what network we chose to what Television with. People see their favorite athletes representing these different brands and taking part in commercials and make decisions based on that message by the media. Another popular trend in today’s American popular culture is our fashion influence. Kim Kardashian is a big fashion influence in this day in age and has captured the hearts of many young women. Without a doubt, she’s a role model for todays fashion sense in our female youth. Many females want to dress in the same clothes, style their hair the same way, fix their makeup to reflect what she does. Kim Kardashian has become an icon whose media influence has developed habits worldwide. Women have adopted her style, sometimes even her values and show in today’s female youth. In addition, music is indeed another big influence among the popular culture. Rick Ross will tell you that he’s a â€Å"Boss† and show off his thousand-dollar jewelry, fancy cars and million dollar homes. After the bright camera lights turn off and the thundering bass amplifying through the speakers dies out, we’re left with the message brought behind the music. How many people can afford all these material things? Only a selected few I would say. Although this is the case, you see many people out there buying expensive cars on credit, maxing out their paychecks to maybe try to be a â€Å"Boss† while all their saving seize to exist. Although we may not put much thought into the decisions we make on a daily basis, American popular culture directly influences what we chose to be part of our lives. What we see on televisions, read in newspapers, hear through the music we listen to, directly reflect the medias influence towards every person individually. Whether it’s the television network we chose, the music we listen to or the clothes we chose to wear, we are a product of those nfluences and are the make up of our community and social normality. References Petracca, (2007) stated, â€Å"One way to resolve this seeming dilemma is to think of culture in an anthropological sense, as the distinct practices, artifacts, institutions, customs, and values of a particular social group† (p2). Petracca, (2007) stated, â€Å"Popular culture encompasses the most immediate and contemporary elements in our lives—elements which are often subject to rapid changes in a highly technological world in which people are brought closer and closer by the ubiquitous mass media† (p2). How to cite American Popular Culture – Essay, Essay examples

Management and Cost Accounting

Questions: 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 different operational budgets. Answers: 1. Importance of management accounting Management accounting primarily refers to the reporting to the internal stakeholders primarily the higher management with regards to the functioning of the company so that they can indulge in prudent decision making. With regards to Tata Jaguar and Land Rover, management accounting is critical since it is used to keep a regular tab on the sales which thus can be used to alter the marketing strategies. Further, management accounting is also critical with regards to inventory management and minimisation of various costs especially indirect costs in order to maximise the profit margins. Thus, periodic reports to management are helpful with regards to estimation of future sales estimation which is imperative as it guides the manufacturing capacity of the company. Besides, management accounting also enables the management to come to terms with the possible new markets that could be explored with regards to extending the product (Bhimani et. al., 2008). Difference between management accounting and financial accounting The major difference between management accounting and financial accounting is that management accounting caters to the internal stakeholders of the firm particularly senior management unlike financial accounting that caters to the external stakeholders of the firm particularly the investors. Management accounting enables the management to take prudent decisions with regards to the functioning of the firm which enables in fulfilment of the various strategic and financial goals. On the other hand, financial accounting enables the investors and shareholders to be appraised about the performance of the company and thereby make a rational choice with regards to stay invested in the company. Also, management accounting provides flexibility to the firms with regards to structure, type of reports etc. since it is not regulated while financial accounting lacks flexibility especially for listed companies such as Jaguar Land Rover since the reports need to adhere to a particular pattern (Drury , 2008). 2. Classification of costs There are a plethora of costs involved in the manufacturing of cars. These costs can be classified based on various parameters namely type, behaviour, function and relevance. The costs as per the above mentioned criterion are discussed below. Classification on the basis of type There are various types of costs, however considering the manufacturing operations of the company, the type of costs are material costs, labour costs and overhead costs. The material costs pertain to the cost of the various raw materials that are used in the manufacturing of cars. The raw materials for car manufacturing would comprise of the various components that are required for its assembly along with the body. Further, during the manufacturing or assembly of cars, the man-hours of labour would be consumed which would be contribute to the labour cost. Besides, there would be other costs related with the maintenance of machines, supporting labour etc. which would constitute as overhead costs (Bhimani et. al., 2008). Classification on the basis of behaviour The underlying behaviour of various costs with regards to volume tend to differ and hence they can be classified as fixed costs, variable costs and semi-variable costs. Fixed costs may be defined as those costs which do not change with volume. The administrative costs along with costs such as rent of various buildings are fixed costs since the underlying output would not alter their magnitude. However, the direct material cost and direct labour cost for the car manufacturing along with sales commissions would be variable costs since these would proportionately increase or decrease with changes in the output of the cars. However, there are certain costs which have the characteristics of both fixed and variable costs and thus are known as mixed costs. For instance, electricity costs would be mixed costs or semi-variable costs since some electricity would be required even if the production is zero but as the production increases the capacity utilisation increases, thus increasing the el ectricity consumption (Drury, 2008). Classification on the basis of function On the basis of function, costs may be sub-divided into production, administration, distribution, finance, sales, R D and quality check. The costs that are incurred for the production of the car are called production costs. However, the costs incurred in selling these cars are known as selling costs or sales costs. Further, the cost incurred in research for new car designs and better safety features would be classified as R D costs. Besides, the costs that are incurred in the inspection of cars and conducting various quality tests would constitute quality check. Additionally, there are various costs incurred for different department such as finance and administration which are critical support systems and thus, they would be classified as finance and administration cost respectively. The finance department provides critical support in the form of budgeting and monitoring the financial performance (Seal, Garrison and Noreen, 2012). Classification on the basis of relevance It is noteworthy that not all costs are relevant for managerial decision making. The costs which are taken into consideration for decision making are known as relevant cost which those which are not considered are known as irrelevant costs. For instance, with regarding to shutting down a particular manufacturing facility, any cost that has been prepaid and would not be refunded would essentially be an irrelevant cost since it cannot be avoided even by closing the manufacturing facility. However, in this given case, the variable costs incurred for the manufacturing facility particularly material and labour costs would be relevant costs since these could be saved in case the manufacturing facility is shut down. This concept is deployed frequently in capital budgeting wherein non-relevant costs are also called as sunk cost and would depend on the individual project (Bhimani et. al., 2008). 3. Variance Analysis Common Types, Problems Limitations Variance analysis may be defined as the quantitative analysis of the difference between the budgeted figures and the actual figures. It is imperative to indulge in variance analysis so as to understand the deviations from the budgeted numbers and ascertain their root cause. In the event, the deviation is negative and adversely impacting the profitability of the firm, then it requires that the firm takes corrective actions to ensure that efficiency of the organisation enhances. Further, through the usage of trend line, the various variances can be tracked and any major anomalies could be analysed further. The most commonly derived variances are discussed below (Seal, Garrison and Noreen, 2012). Purchase Price Variance The above variance tends to compare the actual purchase price with the budgeted purchase price and hence is an indicator of cost of sales. In the event that this variance is positive, it implies that the budgeted gross margins would be negatively impacted since this would lead to an increase in the cost of goods sold. Labour Rate Variance The above variance tends to compare the actual labour rate with the budgeted labour rate and hence is an indicator of cost of sales. In the event that this variance is positive, it implies that the budgeted gross margins would be negatively impacted since this would lead to an increase in the cost of goods sold. Variable Overhead Spending Variance The above variance reflects the difference between the actual variable overheads as compared to the budgeted variable overheads which tend to impact the budgeted profitability of the operations. A positive variance is considered unfavourable while a negative variance is deemed as favourable. Material Yield Variance The above variance deals with the efficiency of usage of material which is critical to gain competitive edge as price is increasingly becoming a significant parameter even amongst premium customers to which the company caters to. Labour Variance Efficiency The above variance deals with the efficiency of usage of labour which has become a significant consideration especially in the wake of increasingly outsourcing the production to low cost destinations such as India for reducing the overall labour cost. Even though variance analysis is a useful tool, but there are certain weaknesses and limitations of this technique that limit its usage. Some of these are outlined below (Bhimani et. al., 2008). It is imperative that the root cause of the variance analysis should be taken into consideration before reaching any conclusions. For instance, at times the deviation may be caused due to incorrect budgeting targets which may be either too aggressive or too slack and thus deviations may lose their meaning. Further, external factors may be responsible for the deviation and hence may not assist in variance analysis. The adherence of variance analysis leads to the managers having a short term horizon and driven more by these goals rather than by the long term objectives of the company. This may defeat the overall objective of incorporating variance analysis. The data required for conducting variance analysis essentially causes delay and reduces to a periodic activity which is typically carried out once a year and corrective measures may be advocated only afterwards. 4. Operational Budgets Types and Advantages Managerial accounting aims to provide information about the financial position of the firm which enables managers in effective planning and designing control procedures. There are various types of operational budgets which are discussed below (Drury, 2008). Master budget It denotes the most elaborate projection of the expected operations of the firm over the fixed period which is usually a year. It usually consists of budgeted balance sheet along with cash flow and income statement. This is most widely used by large companies such as Jaguar and Land Rover. Cash Flow budget Cash flow budgets are useful in predicting the actual inflow and outflow of cash which may be significantly different from the income statement and thus would enable in identifying any shortfall in financing. As a result, it becomes possible for the management to arrange for any financing well in advance which ensures Financial Budget Financial budget tends to indicate how the revenue is earned and the underlying cost that are incurred. These are primarily used by managers for evaluating the proposals for mergers and acquisitions. Static Budget Static budget is that budget where the corresponding items do not undergo a change with the sales level and thus has limited utility. It is primarily used for markets and sectors where the overall budgets are static. Flexible Budget Flexible budget is the budget where the various items tend to change with the alteration in the overall sales volume. This is highly useful especially in markets where there is significant alteration in the overall sales volume. The main advantage of this budget is that it is more effective in planning and controlling.as compared to static budget. It is apparent from the above discussion that different kinds of operational budgets have their own advantages and play critical role in the planning and controlling function. The master budget is the most useful for a company like Jaguar Land Rover since it presents a complete picture of the financial performance of the company. This is also used for conducting the variance analysis which in turn enables the company to enhance the efficiency of operations (Seal, Garrison and Noreen, 2012). References Bhimani, A, Horngren, CT, Datar, SM Foster, G 2008, Management and Cost Accounting 4th edn, Prentice Hall/Financial Times, Harlow, Drury, C 2008, Management and Cost Accounting, 7th edition, Thomson Learning, London Seal, WB, Garrison, RH and Noreen, EW 2012, Management Accounting, 4th edition, McGraw -Hill Higher Education, Maidenhead