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Mat 540

TQuantitative Methods †MAT 540 Student Course Guide Prerequisite: MAT 300 Quarter Meeting Days/Time Instructor Phone Instructor E-mail Instructor Office Hours/Location Academic Office Phone Number Strayer Technical Support INSTRUCTIONAL MATERIAL †Required ( including all compulsory programming) 1-877-642-2999 Taylor, B. M. (2010). Prologue to the board science (tenth ed. ). Upper Saddle River, NJ: Pearson/Prentice Hall. QM for Windows and Treeplan add-on for Excel. This product is accessible in the Open Lab at Strayer grounds, and can likewise be downloaded from the reading material's friend site. http://wps. prenhall. om/bp_taylor_introms_10/112/28870/7390751. cw/record. html Scientific Calculator INSTRUCTIONAL MATERIAL †Supporting The accompanying assets give extra foundation and supporting data for this course. There is no compelling reason to buy these things for the course. Buglear, J. (2005) Quantitative techniques for business: the a to z. Oxford, U. K. : Elsevi er Butterworth-Heinemann. Anderson, D. R. , Sweeney, D. J. , Williams, T. A. , Camm, J. D. , Martin, R. K. (2010) Quantitative strategies for business. (eleventh Ed. ) Mason, OH: South-western (Cengage). http://www. msubillings. edu/BusinessFaculty/Harris/LP_Problem_intro. tm Dilgard, L. A. (2009, Summer) Worst estimating rehearses in corporate America and their answers †contextual investigations. Diary of Business Forecasting, 28 (2), 4 †13. Recovered from EBSCO-Host Business Premier database. Begley, S. (2004, April 23). Did You Hear the One About the Salesman Who Traveled Better? The Wall Street Journal (Eastern Edition), p. B. 1. Recovered from ProQuest National Newspapers Expanded database. COURSE DESCRIPTION Applies quantitative techniques to frameworks the executives (Decision Theory), and additionally strategies for dynamic concerning examining, arranging, and dissecting observational information. MAT540 Student Version 1122 (11-29-2011) Final Page 1 of 19 COURSE OUTCOMES Upon the fruitful finish of this course, the understudy will have the option to: 1. Depict the job of quantitative techniques in business dynamic. 2. Dissect dynamic issues electronically. 3. Make measurable investigation of recreation results. 4. Apply the most suitable estimating technique for the properties of the accessible information. . 5. Take care of straight programming issues. 6. Make affectability investigation on straight programming model parameters. 7. Apply straight programming models to extend the executives applications. 8. Tackle whole number programming issues. 9. Create answers for transshipment issues. 10. Use innovation and data assets to inquire about issues in Management Science 11. Convey issues in Management Science. COURSE EXPECTATIONS To acquire the most profit by this class: ? Follow Strayer University’s approaches and methods just as those particular to this class. o Class explicit data can be found inside the â€Å"Class Information† area inside the Student Center. Week after week COURSE SCHEDULE The week by week plan beneath portrays the learning exercises that will assist you with accomplishing the course results recorded above and the assignments that will be utilized to quantify your authority of the results. Every week is separated into segments comprising of readings, talks, exercises and assignments. For chose assignments, you will discover a rubric that will be utilized to assess your exhibition. Every week is partitioned into segments comprising of exercises including readings, talks and conversations, tests, and assignments. WEEK 1 Course result in center: ? Depict the job of quantitative strategies in business dynamic. ? Use innovation and data assets to explore and convey issues in Management Science. Supporting themes: ? The executives science way to deal with critical thinking MAT540 Student Version 1122 (11-29-2011) Final Page 2 of 19 ? ? ? ? ? ? ? ? ? ? Model structure: equal the initial investment examination Computer arrangement Management science demonstrating strategies Business use of the board science methods Management science models in choice emotionally supportive networks Types of likelihood Fundamentals of likelihood Statistical autonomy and reliance Expected worth The ordinary circulation Week after week Activities: Reading: ? Part 1, Management Science ? Section 11, Probability and Statistics ? Survey Syllabus Parts I and II Assignments: ? Complete Week 1 Quiz Course Lectures: ? ? ? ? Talk/conversation on staff presentation, course outline ,and desires Activity †Student presentations Lecture/conversation on: Overview of Management science; insights and likelihood e-Activity †Probability in your calling ? Do you use likelihood in your calling? More than likely you do. For instance, in the heath field you could state that 1 of every 4 ladies conceive an offspring by c-segment (Parenting, May 2005). This implies the likelihood of conceiving an offspring by c-area is 1/4 = 0. 25 = 25%. Comparable probabilities could be found in different callings. Utilizing your preferred internet searcher, discover a case of likelihood being utilized in your picked calling. Clarify the model and make certain to refer to the wellspring of the data plainly. Task: Quiz 1 Please take the test in the course shell for Week 1 that covers the material in Chapters 1 and 11. This is very easy to read, coordinated test that must be taken once with a period breaking point of MAT540 Student Version 1122 (11-29-2011) Final Page 3 of 19 60 minutes. The test comprises of a blend of valid/bogus, various decision, and issue inquiries for an aggregate of twenty inquiries, ten from every section. Each question is worth 2 focuses. WEEK 2 Course result in center: ? Investigate dynamic issues electronically. Supporting themes: ? Parts of dynamic ? Dynamic without probabilities ? Dynamic with probabilities ? Choice investigation with extra data Weekly Activities: Reading: ? Section 12, Decision Analysis Assignments: ? Complete Week 2 Quiz Course Lectures: ? ? Talk/conversation on parts of dynamic through choice trees. Action †Decision Tree o Explain the pieces of a choice tree. o What are a few advantages of utilizing choice trees? o In what ways can choice trees be utilized for business choices? Name some genuine models. Talk/conversation on dynamic without probabilities; dynamic with probabilities. Movement †Probability and Decisions o How does the study of likelihood influence choices? Why? ? ? Task: Quiz 2 Please take the test in the course shell for Week 2 that covers the material in Chapters 11 and 12. This is very easy to read, coordinated test that must be taken once with a period breaking point of 60 minutes. The test comprises of a mix of valid/bogus, different decision, and issue inquiries for a sum of twenty inquiries. Each question is worth 2 focuses. MAT540 Student Version 1122 (11-29-2011) Final Page 4 of 19 WEEK 3 Course result in center: ? Make measurable examination of recreation results. ? Use innovation and data assets to investigate issues in Management Science. Supporting subjects: ? The Monte Carlo process ? PC reenactment with exceed expectations spreadsheets ? Reenactment of a lining framework ? Consistent likelihood dispersions ? Measurable examination of reproduction results ? Confirmation of the reproduction model ? Zones of recreation application Weekly Activities: Reading: ? Section 14, Simulation ? Assignments: ? Complete Week 3 Case Assignment Course Lectures: ? ? Talk/conversation on The Monte Carlo process; PC reenactment with exceed expectations spreadsheets Activity †Pseudorandom numbers o Why do we use pseudorandom numbers in recreations? o How do pseudorandom numbers influence the exactness of a reenactment? Talk/conversation on measurable examination of reproduction results; check of the recreation model Activity †Simulation o Question for conversation: What is the job of factual investigation in reenactment? ? Task: Assignment #1: JET Copies Case Problem Read the â€Å"JET Copies† Case Problem on pages 678-679 of the content. Utilizing reenactment gauge the loss of income because of copier breakdown for one year, as follows: 1. In Excel, utilize an appropriate technique for producing the quantity of days expected to fix the copier, when it is unavailable, as indicate d by the discrete dispersion appeared. 2. In Excel, utilize a reasonable strategy for reproducing the interim between progressive MAT540 Student Version 1122 (11-29-2011) Final Page 5 of 19 3. 4. 5. 6. breakdowns, as per the ceaseless dispersion appeared. In Excel, utilize an appropriate technique for reenacting the lost income for every day the copier is unavailable. Set up the entirety of this to recreate the lost income because of copier breakdowns more than 1 year to respond to the inquiry posed for the situation study. In a word preparing program, compose a concise depiction/clarification of how you actualized every segment of the model. Compose 1-2 sections for every segment of the model (days-to-fix; interim between breakdowns; lost income; assembling it). Answer the inquiry presented for the situation study. How sure would you say you are that this answer is a decent one? What are the restrictions of the investigation? Compose at any rate one passage. There are two expectations for this Case Problem, the Excel spreadsheet and the composed portrayal/clarification. Kindly submit them two electronically through the dropbox. The task will be reviewed utilizing the related rubric. Result Assessed: Create factual investigation of reenactment results. Convey issues in the executives science Grading Rubric for JET Copies Case Problem There are 12 potential focuses in every one of the five rules for an aggregate of 60 focuses conceivable. Inadmissible (0 focuses) Did not submit or didn't display this segment in a fitting way 1 Developing (6 focuses) This segment was demonstrated, yet the technique as well as usage had botches that influenced the legitimacy of the model This compo

Personal Narrative Essay Topics For Middle School

Personal Narrative Essay Topics For Middle SchoolPersonal Narrative Essay topics for middle school are more than a list of basics. They are a starting point in the learning process for the entire student body. Using the topic ideas above, you can explore ideas that will help you build your skills.This year, middle school students are discovering an abundance of new ideas. There are many writing lessons available for students to learn and apply. The popularity of the AP tests and the increase in SAT and ACT scores mean that the writing skills of middle school students are more advanced than ever before. This means that there is plenty of room for personal writing as the central focus of the middle school curriculum.In the current writing environment, middle school students have a variety of teachers, activities, and programs that provide an abundance of writing experiences. With this variety of learning opportunities, it is a lot easier to see how personal writing will be one of the m ost widely used techniques in middle school. The following four personal narrative essay topics for middle school will show you how effective writing is in the classroom.When writing a short essay, middle school students will need to create clear and concise sentences. They will also need to create their own unique voice through the use of adjectives and adverbs. With the use of the four personal narrative essay topics for middle school, they will be able to understand how to communicate their thoughts clearly and concisely.A short paragraph describing their personal perspective or ideas will do. It will provide a surface-level view of their ideas. They will also find that by following this basic outline, they will be able to create strong points. Writing an essay that has the objective of helping the reader comes from the essay topic of 'How to Use Your Personal Perspective to Help Your Reader Understand Your Essay Topic.'When the objectives of the essay are clear, middle school st udents can begin writing about them. Students will find that each concept or idea will have to be explained in its own paragraph. The essay should show how the student uses the other three topics to explain the theme of the piece.In conclusion, personal narratives are not a part of the first year of the middle school curriculum. The next four essay topics for middle school are used to explore the importance of the personal voice in essay writing. They are; 'How to Create Your Own Personal Story,' 'What Is the Objective of the Essay,' 'How to Connect the Four Essay Topics,' and 'How to Use Your Personal Voice to Explain Your Essay Topic.'As you develop your skills with the first year of the writing process, your teacher will help you explore these topics and help you strengthen your ability as a writer. Personal narrative essays are a great place to start to begin the journey to becoming a skilled essayist.

How to Conjugate the German Verb Haben or To Have

The Colonization of Hawaii and Tourism Essay - 4434 Words

The Colonization of Hawaii and Tourism Since 1840 the Hawaiian Islands have been an escape to a tropical paradise for millions of tourists. People all over the world encounter alluring, romanticized pictures of Hawaiis lush, tropical vegetation, exotic animals, beautiful beaches, crystal clear water, and fantastical women. This is the Hawaii tourists know. This is the Hawai’i they visit. However, this Hawaii is a state of mind, a corporate-produced image existing on the surface. More precisely, it is an aftermath of relentless colonization of the islands native inhabitants by the United States. These native Hawaiians experience a completely different Hawaii from the paradise tourists enjoy. No one makes this as clear as†¦show more content†¦They (discourses) operate in relation to power (Hall 205). In a post-colonial setting, such as Hawai’i, the knowledge and principles conveyed by the colonizing discourse dominates society and becomes a colonizing power. The effect is the suppression of native cul ture. Hall points out that discourses often contradict one another. Discourses conflict because they are produced by different societies that have different interests, and therefore, reflect different interests. For example, the native Hawaiian communal society does not place interest on the personal gain that is the foundation of capitalism. Therefore, it is not surprising that the native Hawaiian discourse of tourism is different from the United States capitalist discourse of tourism. To fully understand the native Hawaiian discourse of tourism, it is necessary to know how it has developed. The suffering produced by the tourist industry began with the emergence of the haole, or white settler. The first explorer to discover and colonize Hawaii was Captain James Cook in 1778. With him he brought capitalism, modern political ideas, Christianity, and the most devastating of all, diseases. The West (Europe) imposed its superior ideology on the native Hawaiian, primitive culture. Hall explains that when Europe brought its own cultural categories, languages, images, and ideas to the New World, it tried to fit the New World into existing frameworks, classifying it according to its (European)Show MoreRelatedEffects Of Colonization On The Hawaiian Environments950 Words   |  4 PagesT/Th 4pm 05/27/2016 The Effects of Colonization on the Hawaiian Environments Hawaii has always been a beautiful flourishing place, but since the first arrival of outsiders, the local flora and fauna have been greatly affected. Hawaii is located in one of the most secluded parts of the world, being thousands of miles from the closest land mass. For an excessive amount of time Hawaii lived in isolation. The arrival of Captain Cook in the 18th century impacted Hawaii instantly. Like any arrival of westernersRead MoreLovley Hula Hands1259 Words   |  6 Pages100 13 March 2014 The Prostitution of the Hawaiian Islands Lovely Hula Hands: Corporate Tourism and the Prostitution of Hawaiian Culture written by Haunani Kay Trask was written in 1993. Trask wrote this paper to inform Americans about what she thinks of tourism, a â€Å"colonial imposition† towards the Hawaiian culture. Trask incorporates ethos, pathos and logos throughout her essay to show how tourism effects these three points in the Hawaiian culture: The homeland, the language and dance of theRead MoreThe Trans Oceanic Movement Of People Of The Pacific2452 Words   |  10 PagesAs we have learned throughout our semester from the many coursework assigned, we know the trans-oceanic movement of people of the Pacific coordinates hand in hand with native and settlers sexualities. We learned that the through past and current colonization, the Pacific has been conceptualized from Euro-Americans. As far as literacy, visual, and audiovisual from the media has helped create a representations of how the rest of the world acknowledge the P acific. Through, the countless articles, textbookRead MoreTrends In Technology1062 Words   |  5 Pagesinvestors. SpaceX founder Elon Musk has frequently released ambitious announcements in recent years regarding his plans for Mars. His latest aspiration is to send a Tesla Roadster into Mars’ orbit because it is an entertaining thought. Space colonization is not solely a race to make history for billionaires like Musk and Jeff Bezos, there is real research taking place in laboratories and on college campuses. Their research is turning an ideological trend into a future reality. Space robotics researcherRead MoreKnown To Many As The ‘Melting Pot,’ The United States Consists1770 Words   |  8 PagesFilipinos or Pinoys, as some like to call themselves. Due to its 400-year colonization by Spain and the United States, the Filipino American populace increased after the Philippines became a territory under U.S. control. The last Asiatic group to migrate to the United States, the Filipinos have contributed to the American society through a variety of occupations, such as sailors or nannies. Moreover, the U.S. colonization of the Philippines from 1900-1934, encouraged a mass of Filipinos to settleRead MoreImpact and Control of the Brown Tree Snake as an Invasive Species2679 Words   |  11 PagesTree Snake, and the impact this species has had on Guam. Potential ways to resolve and control the ecological and economic impacts of the Brown Tree Snake on Guam and efforts to prevent new invasions by this species on other Pacific islands including Hawaii will also be reviewed. Background and History The Brown Tree Snake is well-known for the intense ecological impacts it has had on vertebrate life with its postwar arrival on the island of Guam (Rodda, G. H., amp; Savidge, J. A., 2007). AroundRead MoreIlocos History2850 Words   |  12 PagesThe Ilocano history reveals his struggles and victories – in battles for colonial independence from Spain and America, to Philippine leadership. The new Ilocano searched for greener pastures towards new lands local and foreign - Palawan, Mindanao, Hawaii, the United States and Greece. Geographical Location Ilocos Norte is located in the northwestern part of Luzon and is geographically situated between 170-43’ and 180-29’ north latitudes and 1200-25’ and 1200-58’ east longitudes. It is boundedRead MoreTrobriand Islanders-Malinowski and Weiner10855 Words   |  44 Pagesmovement. Her main informant Vanoi was himself caught up in this struggle, shifting [pic] ― 41 ― his allegiance between the two main camps on several occasions. But this fight over Trobriand tradition and its relation to economic development and tourism is not a part of Weiners study, being seen primarily as a disturbing threat to her main lines of enquiry (1976, xix–xx; but see Weiner 1982b).[4] These conflicts deserve to be considered, however, since as Young suggests (1979, 19), tradition itselfRead MoreDefination of Globalisation12291 Words   |  50 Pagessocial status, cultural background, and ethnic and religious affiliation provide the background that determines how globalization is interpreted. In 1995, Martin Khor, President of the Third World Network 2 in Malaysia, referred to globalization as colonization. Concurrently, Swedish journalist Thomas Larsson, in his book The Race to the Top: The Real Story of Globalization (2001), stated that globalization: â€Å"is the process of world shrinkage, of distances getting shorter, things moving closer. It pertainsRead MoreMidterm Review Essay9272 Words   |  38 Pages | e) | were settled along the railroad lines of the Union Pacific. | | | 1 / 1 point | 12.) The economic development of the American West was based on: Question options: | a) | farming solely. | | b) | lumber, mining industries, tourism, and farming. | | c) | the continued reliance on self-sufficient farming. | | d) | transportation modes other than the railroad. | | e) | the cooperation of the Plains Indians. | | | 1 / 1 point | 13.) What did hunters shoot while

Management Accounting Management Structure and Functions

Question: Discuss about the Management Accounting for Management Structure and Functions. Answer: 1. The cost structure is referred to as the all type of cost a business incurs to operate. It also states the proportion of fixed and variable costs that a business has in its total costs (DRURY 2013). If the business follows, a cost based pricing strategy then the cost structure is useful in calculating price. The cost structure is an important management accounting concept that helps management to identify areas to improve its cost structure and function (De Zoysa et al. 2014). In the given case, Brown Bakery Company is in the manufacturing of baked foods for over 25 years. The company initially had three product lines bread, meat pie and sausage rolls and over the 25 years it has added various other low volume products like gluten free bread, vegetarian quiches and fruit tarts. The production procedure applied by the company has also changed over the years. The company at its initial stage primarily relied on labor and simple machineries. The operation of the company has also shifted from labor-intensive techniques to machine intensive techniques. The production process of low volume products are complex so it required the company to set up extra machineries. Further, the company has introduced computer controlled mixings oven thereby replacing direct labor earlier required (Chak and Fung 2015). The change in the production process and products has caused the cost structure of the company to change. The company initially had high labor costs now it has high depreciation costs. The high depreciation costs are due to heavy reliance the company places on machinery for production (Garcia 2015). The direct labor costs are variable costs and depend on the level of production. The depreciation on the other hand is typically considered as fixed costs. Therefore, it can be seen that change in production process has shifted the costs structure of the company earlier the company had more component of variable costs now it has more component of fixed costs. In order to increase production or reduce the down time of the company it is essential to have annual repair and maintenance of the machineries (Fullerton et al. 2013). The company usually makes an annual maintenance contract with the vendor company in such case the maintenance costs becomes the fixed costs. In case of labor intensiv e production technique increase of production would require overtime the company would therefore had to incur bonus expenses which is a variable costs (Uyar and Kuzey 2016). Therefore, from the above discussion it can be concluded that over 25 years the cost structure of the company has changed. The proportion of fixed costs has increased and variable costs has decreased in the total cost structure of the company. 2. The costing system is useful for the company to determine the costs of the product. One of the most common types of costing system used by the manufacturing companies is traditional or conventional costing system. In this system the manufacturing overhead of the company are allocated based on units produced. In the traditional system, it is assumed that volume is the driver of the manufacturing overhead (Kotas 2014). This system of allocating overhead costs has become out dated because of the use of machineries and computers in the production process and the traditional system uses direct labor hours to calculate costs. Further, the system fails to recognize the importance of other cost drivers for allocating costs (Chenhall and Moers 2015). In case of Brown bakery, the meat pie and vegetarian quiche are low volume products as the units produced is low so the manufacturing overhead allocated on the traditional costing system is also low. The production of the low volume products requires setup of extra machinery and material handling (Dobie 2013). This increases the manufacturing overhead but as they are produced in low volumes, the manufacturing overhead cost allocated to them is less. On analysis of the cost system, the conclusions that can be drawn for each item are given below: In case of meat pie the existing cost system understates the cost. In case of vegetarian quiche the existing costs system understates its costs. 3. The Activity Based Costing is an improvement over traditional costing system and it provides the user with more accurate cost of production. The difference between activity based costing and traditional costing system is in the process of allocating overhead costs. In the activity based costing system every activity associated with the production of an item are identified and costs are allocated to this activities. The costs of the particular activities are then assigned to the individual products that requires that activity to find the total cost of the product. In the traditional costing system, the overheads are allocated on the basis of volume like units manufactured, direct labor hour etc. Therefore, a product with low volume that has high overhead will not reflect the correct costs in this system (Hopper and Bui 2016). The Browns bakery is currently following traditional costing system for allocating overhead costs. It is frequently observed that indirect costs and common costs that require to be allocated in many cases are not affected by volume. If by following the traditional costing system, this costs are allocated based on volume then the overhead is bound to be understated or overstated. The main problem that can be identified with the traditional costing system is that the basis of allocating costs followed in this system is different from the root cause of the costs. The activity based costing can help to eliminate the problem of traditional costing because in this method the costs that are not relevant to the product are eliminated. The costs are allocated to products that require the activity thereby reducing the possibility of overstatement and understatement of overhead in a particular product (Nixon and Burns 2012). 4. The factors that should be considered by Knight at the time of deciding whether to use an Activity based Costing system are: The time that will be required to implement the activity based costing system; The cost involved in implementation of the activity based costing system; The composition of the team that is responsible for design and implementation of the system; The risk involved in implementing the system should be considered; The complexity of the operation and the system should be considered; The objective and purpose of the system should also be considered before deciding whether to use the activity based costing system (Prasad 2015). 5 Statement showing computation of total cost of each department Particulars Product Development Sales Dispatch Mixing Batters Filing Pies and Quiches Baking Packing warehousing Administration Corporate Management Total Wages $ 30,000.00 $ 60,000.00 $ 90,000.00 $ 120,000.00 $ 90,000.00 $ 120,000.00 $ 60,000.00 $ 30,000.00 $ 600,000.00 Building Costs $ 6,400.00 $ 16,000.00 $ 16,000.00 $ 32,000.00 $ 16,000.00 $ 32,000.00 $ 32,000.00 $ 9,600.00 $ 160,000.00 Depreciation $ - $ - $ 20,000.00 $ 60,000.00 $ 100,000.00 $ 10,000.00 $ 10,000.00 $ - $ 200,000.00 Consumables $ 2,000.00 $ 3,000.00 $ 10,000.00 $ 20,000.00 $ 20,000.00 $ 30,000.00 $ 10,000.00 $ 5,000.00 $ 100,000.00 Energy $ - $ - $ 32,000.00 $ 32,000.00 $ 640,000.00 $ 96,000.00 $ - $ - $ 800,000.00 Other $ 2,000.00 $ 4,000.00 $ 6,000.00 $ 8,000.00 $ 6,000.00 $ 8,000.00 $ 4,000.00 $ 2,000.00 $ 40,000.00 Total Cost of department $ 40,400.00 $ 83,000.00 $ 174,000.00 $ 272,000.00 $ 872,000.00 $ 296,000.00 $ 116,000.00 $ 46,600.00 $ 1,900,000.00 Cost driver consumption pattern Cost Cost Drivers Total Quantity of Cost drivers Total Cost Wages Number of employee 100 600000 Building Costs Floor Space 5000 160000 Depreciation Machine Hours 10000 200000 Consumables Orders placed by centre 500 100000 Energy Kilowatt hours used 250000 800000 Other Number of employee 100 40000 6 In the activity based costing system, every overhead costs fixed and variable are allocated to a cost categories. These cost categories to which the costs are allocated are called as activity cost pool. In case of Brown Baker J. Knight has identified various costs categories like wages, building costs, depreciation, consumables, energy and others. In the Activity based costing system costs are allocated on the basis of cost drivers. In order to determine appropriate cost drivers it is important to classify the cost in accordance with various categories. In the analysis, J. Knight used number of employee to allocate the cost of wages among various departments. She also used floor space to distribute building costs among department so the use of building cost in her cost category is justified (Dekker 2016). The next category depreciation is allocated on the basis of machine hours so the classification is justified. The consumables are classified on the basis of number of orders so this classification is also justified. Then the cost is classified into another category of energy that is classified on the basis of Kilo watt hour this is also justified. All the other costs of the company are allocated to various departments based on number of employees. On the basis of the above analysis it can be said that costs are classified in various categories by J. Knight so that she could ascertain appropriate cost drivers to allocate costs among various department in a more accurate manner. 7. The total costs of the business can be classified in various categories and these are known as cost categories. The costs that the business incurs can be identified using the past financial performance and by studying the operation of the business (Ward 2012). In the case of Browns bakery, the management accountant J. Knight has identified various costs categories. She identifies this cost categories through analysis of the performance and the cost structure of the company. The examples of costs that are likely to be included in the cost categories are labor costs and this are included in the wages, expenses related to computerized mixing is included in the depreciation. 8. In the case of Browns bakery, J. Knight the management accountant of the company used the number of employees as the cost drivers for allocating costs of wages. The wages costs should be allocated on the basis of direct labor hour than the number of employee. The direct labor hour indicates the hour that has been put in for achieving the production. Therefore, if the wages is allocated among various department on the basis of the number of labor hours that have been used by them then it would reflect the appropriate picture (Ward 2012). 9. In case of business, that uses machinery in its operations should allocate costs based on machine hour rate. The depreciation can be allocated on the basis of units produced. In that case the number of units will be considered but the time required for producing the output will be ignored. In the case of machine hour rate system the depreciation will be allocated to the departments based on their actual usage of machinery (Dekker 2016). Therefore, it can be concluded that Machine hour is the most appropriate method of allocating depreciation. References Chak, S.C. and Fung, H., 2015. Exploring the effectiveness of blended learning in cost and management accounting: An empirical study. InNew Media, Knowledge Practices and Multiliteracies(pp. 189-203). Springer Singapore. Chenhall, R.H. and Moers, F., 2015. The role of innovation in the evolution of management accounting and its integration into management control.Accounting, Organizations and Society,47, pp.1-13. De Zoysa, A., Bhati, S. and De Zoysa, M., 2014. A survey of cost and management accounting practices in Sri Lanka. Dekker, H.C., 2016. On the boundaries between intrafirm and interfirm management accounting research. Management Accounting Research, 31, pp.86-99. Dobie, A., 2013. A History of Management Accounting.Accounting in Europe,10(2), pp.277-279. DRURY, C.M., 2013.Management and cost accounting. Springer. Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2013. Management accounting and control practices in a lean manufacturing environment.Accounting, Organizations and Society,38(1), pp.50-71. Garcia, C., 2015. Individual and Dynamic Capital in Cost Accounting. Hopper, T. and Bui, B., 2016. Has management accounting research been critical?.Management Accounting Research,31, pp.10-30. Kotas, R., 2014.Management accounting for hotels and restaurants. Routledge. Nixon, B. and Burns, J., 2012. The paradox of strategic management accounting.Management Accounting Research,23(4), pp.229-244. Prasad, A.D., 2015. CMA Competencies can Ensure that World-Class Cost and Management Accounting Models are Adopted.The MA Journal,50(4), pp.7-10. Uyar, A. and Kuzey, C., 2016. Does management accounting mediate the relationship between cost system design and performance?.Advances in Accounting. Ward, K., 2012.Strategic management accounting. Routledge.

The Limited Omnipotence in Dr. Faustus free essay sample

When an audience looks at Christopher Marlowe as a writer in Doctor Faustus, they might believe the play is a discussion on religion. The discussion in Faustus is the decision of what to believe in, whether it may be a polytheistic or monotheistic religion. Dr. Faustus represents mans discontent with being human and the struggle of accepting the lack of omnipotence and omniscience. In Faustus, he is repeatedly questioned on his belief in his knowledge of magic, good, and evil. Faustus wants all this power and ability but to achieve this he must have knowledge in the power or religion. However, Faustus’s downfall is not his power but his knowledge in the power he possesses which is in the end limited. As one can see in Stephen Orgel’s Essay Magic and Power in Doctor Faustus, Orgel points out that Faustus did not really bargain much in his deal with the devil and he really did not know what to ask for in the end. We will write a custom essay sample on The Limited Omnipotence in Dr. Faustus or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He has all this great knowledge but he is not ambitious enough to really embrace the power he has just been given. In this brilliant play by Marlowe, he challenges the audience to look within and choose whether having great knowledge leads to a fulfilling destiny. In the beginning of the play, the audience finds Faustus in his study, going over logic, medicine, law, religion, and magic. In the play, he only studies these subjects half way thinking he understands what he is reading by receiving all the knowledge but not really grasping the whole picture. For example, when looking at religion Faustus reads in the Bible from Romans 6:23 â€Å"The wages of sin is Death†¦Ã¢â‚¬  Faustus stops in the middle of the verse and concludes that when we sin we must die an everlasting death. However the rest of the verse goes â€Å" †¦but the gift of God is eternal life,† Faustus knows that studying leads to knowledge of the truth, but if he only concludes on only half of the subject knowledge is nothing because of the truth he wants to believe. Faustus’ narrow-minded conception is his great downfall. As Orgel puts it, â€Å"Faustus himself is a hero and a clown because he has unbounded ambition and an insufficient imagination. † Faustus insufficient imagination is shown when he dives into magic. Magic deals with the body, the intellect, and the infatuation on material things; which is a retreat from reality and responsibility. This power has no rules it is a free will power to do whatever, whenever. Faustus’ greed for power to live in an indulgent life leads him astray to make the pact with the devil. When summoning Mephistopheles he expresses his desire to live a fulfilled life, to be the emperor of the world, to control nature and to obtain the full knowledge of the universe. Orgel states, â€Å"The fantasies of unlimited power are consistently scaled down in the play; until they finally seem to represent something that really ought to be obtainable do you have to make a pact with the devil just to get a decent job or someone to go to bed with? Orgel has a point because the unlimited power ends up having so many rules and regulations to follow. Faustus initial instincts in the beginning of the play when presented with the dark magic power are altruistic. Before Faustus makes his deal, he proclaims â€Å"I’ll have them wall all Germany with brass, / And make swift the Rhine, circle faire Wittenberg. / I’ll have them fill the public schools with silk,/ Wherewith the students shall be bravely clad. / I’ll levy soldiers with the coin they bring,/And chase the Prince of Parma from our land,/ And rein sole king of all the provinces. The promise of restoration for the people of Germany, for the reclaiming of his homeland from an emperors and the church’s rule are all empty promises. Everyone one time or another wanted to do something great for someone else but it turns out to be something very different, which leads to a big disaster. Faustus has all great intentions however; his selfless ambitions eventually become selfish for his own personal enjoyments. One of Faustus’ ambitions is to become emperor freeing the people from the reign of Prince Parma. A heroic gesture at first until Faustus decides he does not want to be the emperor but be the emperor’s entertainer. After saving making a big fool of the pope and saving Bruno, the emperors pick for the next pope, Faustus’ uses this gesture as an inside invitation to get close to the emperor. Does he forget the power he has because he could be emperor in a blink of an eye then everyone would want to be on â€Å"Great Faustus† good side? However, Faustus uses his power for entertainment by conjuring the spirits of past great emperors like Alexander the Great, and the great emperor Darius. This allusion almost put the emperor into frenzy because he looks up to these great emperors. Faustus also plays a trick on Benvloio because he was in disbelief of Faustus’ magic. The emperor’s court believes that Faustus is doing all theses trick by himself but Mephistopheles is really the one doing all of these magical things according to Faustus desire. Because Faustus gave his soul to the devil, Mephistopheles does not care what Faustus does because after his contract is up, Faustus souls is Mephistopheles. Faustus greatest desire is not ruling the world its revenge, and sexual subversion from religion. Faustus eventually wants a wife but Mephistopheles will not allow that because marriage is a sacred (godly) thing. This is just one example of how Mephistopheles led Faustus astray from the real power and truth. Mephistopheles substitute for Faustus desire for a wife is a promise to bring a new girl everyday only for Faustus sexual pleasure. However, Faustus does not settle with a real women but a figure of a women. The figure of a woman meant a mere image that cannot be touched or loved just some image to admire. In Faustus final hours he requests to see Helen of Troy but he cannot touch her at all because she is a spirit in figure. If Faustus were smart, he would not let this rule stand in the way because he believes to have power over Mephistopheles so if Faustus wants Helen of Troy to sleep with he gets it. The audience can see Faustus ambitions being twisted to more ambitions that are not committed to a particular thing; he wants to fly, to go to Rome, to be invisible, to humiliate the pope, to be mischievous without consequences. Eventually all Faustus wants is to study the knowledge of the universe which Mephistopheles brings him all the books in the entire world to study. Faustus has a lack of imagination but maybe it is not imagination but his scholarly lack of originality. In the end does Faustus make a great bargain with the devil was it a waste of twenty-four years? Audiences can agree that Faustus becomes immature with his power so his bargain seems to be a waste of time. If it is true that, doctrinally, Faustus cannot repent, it is a doctrine that Faustus is either unaware of or denies. What he says, several times, is that he is afraid to repent, afraid that the devils will tear him to pieces if he does-as if this were worse than, or different from, being carried off to hell . In the final moment of frustration, seeing Christ’s blood stream in the firmament and convinced that ‘One drop would save my soul,’ Faustus calls out ‘I will leap up to my God: who pulls me down? The play is in this respect much more a temptation than a warning We see that we could do it better, make bargain and get away with it, have the world and have repentance too. The greatest danger is not damnation, its human envy. For all the play’ talks of power, its principle theme is survival.

The relationships between the upper and lower classes essays

The relationships between the upper and lower classes essays Upper class societies throughout history have always tried to oppress the populace under them. In Plinys and Jacobs time this oppression took the form of slavery. By comparing and contrasting the relationships between the upper and lower classes in the books of Pliny and Jacob , I will show that attitudes towards oppression of the lower classes mainly slaves were exactly the same, with the main difference being the degree of brutality in the treatment of slaves by the upper class. In Plinys and Jacobs time religion was used to oppress the lower classes; free will to worship as you wish was not tolerated. The Romans only allowed slaves to worship government sanctioned religions. They believed Christians caused disorder and disruption to their political control. For instance, in Pliny to the Emperor Trajan (294), Pliny describes the Christian faith as a degenerate sort of cult carried to extravagant lengths. Further, he shows his frustration over the interrogation of Christians, who are mostly slaves, and his recommendation of sending the accused off to execution (293). In the Southern U.S. slave era, Jacobs describes similar situations where religion was used as a tool to oppress. Jacobs emphasizes that religion was only introduced to slaves to keep them from killing their masters (69). The sermons to slaves were used to remind them to serve their masters obediently and to not shirk their work (70). Slave owners were eventually dissatisfied with slaves attending religious sermons because it was the only time slaves would be addressed as human beings which in the slaveholders mind was counterproductive to their efforts (73). Along with religious oppression there was also political oppression as well. Political oppression took the form of legislation against the lower classes. In Plinys Rome as well as in Jacobs U.S. South, slaves were non-persons who could not own an...

Dean Corll and The Candy Man Murders

Dean Corll and 'The Candy Man' Murders Dean Corll was a 33-year-old electrician living in Houston who, with two teen accomplices, kidnapped, raped, tortured, and murdered at least 27 young boys in Houston in the early 1970s. The Candy Man Murders, as the case was called, was one of the most horrific series of murders in U.S. history. Corlls Childhood Years Corll was born on Christmas Eve in 1939 in Fort Wayne, Ind. After his parents divorced, he and his brother, Stanley, moved with their mother to Houston. Corll seemed to adjust to the change, doing well in school and described by his teachers as polite and well-behaved. In 1964, Corll was drafted into the military but received a hardship discharge a year later to help his mother with her candy business. He earned the nickname The Candy Man because he often treated children to free candy. After the business closed, his mother moved to Colorado and Corll began training as an electrician. An Odd Trio There was nothing remarkable about Corll except his odd choice of friends, mostly young male teens. Two were particularly close to Corll: Elmer Wayne Henley and David Brooks. They hung around Corlls house or rode in his van until Aug. 8,  1973, when Henley shot and killed Corll at his home. When police interviewed Henley about the shooting and searched Corlls home, a bizarre, brutal story of torture, rape, and murder emerged, called The Candy Man Murders. During police interrogation, Henley said Corll paid him $200 or more per head to lure young boys to his house. Most were from low-income neighborhoods, easily persuaded to come to a party with free alcohol and drugs. Many were Henleys childhood friends and trusted him. But once inside Corlls home, they become victims of his sadistic, murderous obsessions. The Torture Chamber Police found a bedroom at Corlls house that appeared to have been designed for torture and murder, including a board with handcuffs attached, ropes, a large dildo, and plastic covering the carpet. Henley told police that hed infuriated Corll by bringing his girlfriend and another friend, Tim Kerley, to the house. They drank and did drugs, and all fell asleep. When Henley awoke, his feet were bound and Corll was handcuffing him to his torture board.  His girlfriend and Tim also were bound, with electrical tape over their mouths. Henley knew what would follow, having witnessed this scenario before. He convinced Corll to free him by promising to participate in the torture and murder of his friends. Then he followed Corlls instructions, including attempting to rape the young woman. Meanwhile, Corll was trying to rape Tim, but he fought so much that Corll became frustrated and left the room. Henley grabbed Corlls gun, which hed left behind. When Corll returned, Henley shot him six times, killing him. Burial Grounds Henley readily talked about his part in the murderous activity and led police to the victims burial sites. At the first location, a boat shed Corll rented in southwest Houston, police uncovered the remains of 17 boys. Ten more were found at other sites in or near Houston. Altogether, 27 bodies were recovered. Examinations revealed that some boys had been shot while others were strangled. Signs of torture were visible, including castration, objects inserted into victims rectums, and glass rods pushed into their urethras. All had been sodomized. Community Outcry Houston police were criticized for failing to investigate missing persons reports filed by the dead boys parents. The police viewed most reports as probable runaways, although many came from the same area. Their ages ranged from 9 to 21; most were in their teens. Two families lost two sons to Corlls rage. Henley confessed to knowing about Corlls brutal crimes and participating in one murder. Brooks, although closer to Corll than Henley, told police he had no knowledge of the crimes. Following the investigation, Henley insisted three more boys had been murdered, but their bodies were never found. In a highly publicized trial, Brooks was convicted of one murder and sentenced to life in prison. Henley was convicted of six murders and received six 99-year terms. Killing The Candy Man was judged an act of self-defense.   Source Olsen, Jack.  The Man With the Candy: the Story of the Houston Mass Murders. Simon Schuster (P), 2001.

Marketing Planning and Strategy (Organizations or Individuals) 1 Assignment

Marketing Planning and Strategy (Organizations or Individuals) 1 - Assignment Example A consumer is more important to the marketer since the marketer takes into account the disliking and liking of the consumer to produce goods and services in that regard. Studying consumer behavior is important in reference to research conducted by Gilligan (2012) on factors that influence purchase decisions made by consumers such as social influences, cultural influences, psychological factors and personal factors. Furthermore, Pride and Ferrell (2006) noted that these factors are especially vital when applied as marketing strategies. Some of the cultural influences that concerns marketers in marketing are religion, nationalities and lifestyle of the targeted consumers. Psychological considerations include how consumers feel, reason, think and select different alternatives. Also, Sorger (2011) stated that customer service considerations after marketing products, builds strong relationships between the organization and the consumers and enables companies to gain valuable information that helps in designing future marketing efforts that are more effective. Sorger (2011) further noted that social influences are values and norms that are held by the community that is marketed and they vary by ethnicity, way of life and race. If a marketer has the capability of analyzing these features of their potential customers, then they can tailor their marketing strategies. The understanding of utilizing information obtained from consumers is the key to a successive organization. Marketers can then utilize this information to focus on producing services and/or products that the targeted markets are specifically interested in and also figure out ways of developing effective

The history, structure, classification of type Essay

The history, structure, classification of type - Essay Example ype designers have gone further to categorize the typographic variations in letterforms like x-height, length of ascenders and descenders and stroke weight that contribute to functionality, clarity and aesthetics of the design (Raizman 194). The humanist (Venetian) faces of 15th and 16th centuries emulated the classical calligraphy. The humanist typefaces were designed to imitate Italian Renaissance handwriting and the types use bracketed serifs while letters are wide. The old style (Garalde) was designed developed between 15th and 17th century. These types have moderate contrast and entail rounded serifs and rounded letters that enhance readability. The old style has small serifs and small x-heights and minimal variations of thick and thin strokes. The stress is diagonal and tops of lowercase ascenders often will exceed the height of the capital letters (Raizman 195). The transitional classification has sharper serifs and was introduced in mid 18th century by John Baskerville. The mechanical-like structure ensures these types are reverse and stippled thus looking excellent on smooth paper. The modern typefaces were designed by Didone in late 18th century and early 19th century and include straight serifs, and sharp contrast from thick to thin strokes (Felici 53). The advancement in typography was occasioned by improvements in technology such as printing and binding of papers thus making it possible to develop type styles with fine hairlines and strong vertical emphasis (Felici 78). The Egyptian or slab-serifs (19th century) has heavy serifs and is mainly used for decorations since it provides high legibility (Cullen 145). The slab serif is useful in posters and flyers due to bold printing types and strong, square finishing strokes that capture the viewers’ attention. The decorative typefaces (19th to 20th century) are mainly used in poster s and billboards since legibility wanes if used in small point sizes. They are designed for large point sizes in order to

The Genuine Nick Carraway of F. Scott Fitzgerald’s The Great Gatsby :: Great Gatsby Essays

The Genuine Nick of The Great Gatsby Nick Carraway is a very genuine character throughout the novel. He gets involved with situations such as Daisy and Gatsby, he helps them rekindle their love and he also becomes a true friend with Jay Gatsby. Throughout the novel Nick Carraway starts off not having to many friends, until he starts getting involved other people. It all starts when Jay Gatsby, Nick's neighbour, invites Nick to his party. Nick decides that it would be a great idea so he attends. While attending the party Nick gets acquainted with many of the guests. Then Gatsby sends for him to come and meet him. At first Nick has no idea where he is headed, then he see's Gatsby and they talk for a few minutes. By meeting Gatsby Nick has changed for the better. His idea's and actions all start to change. He becomes very genuine. Sometime after the party, Nick says "I believe that on the first night I went to Gatsby's house I was one of the few guests who had actually been invited." (Gatsby, p.41) He said this because most of the people at Gatsby's parties just invited themselves. This is the time when Nick's character is showing some development of genuineness. Another time that Nick shows his development into a more genuine person is when he helps rekindle the love between Jay Gatsby and Daisy. He does this by setting up a surprise meeting at his house. Gatsby knew of this because he had asked him to do it. At this time in the novel is when Nick says "I'm going to call Daisy tomorrow and invite her over here to tea." (Gatsby, p.82) This shows that Nick is genuine because he is trying to rekindle the love between Gatsby and Daisy. After this period in the novel Gatsby and Nick became even closer friends. Getting closer to the end of the novel is when the reader see's the true friendship between Jay Gatsby and Nick Carraway. Whenever Gatsby would ask Nick to do something Nick would always have or make the time to do it. The strongest example of the genuineness of Nick is when Jay Gatsby was murdered by Mr.

Health Promotion & Alcohol

The majority (31%) of deaths from alcoholic liver disease were among those geed 50-59 years. My rationale for picking the target group under ass's is because I want to try & prevent under ass's from the onset of dying of alcoholic liver disease because 40 upwards It may be too late to prevent people from alcohol abuse. Pittance et al 2006 states that Simply delaying onset of alcohol consumption from early to late adolescence is an important goal for preventing alcohol misuse and also for preventing long term alcohol related diseases.According to Alcohol concern a very scary thought is that In London, hospital admissions for liver disease caused by drinking among the under-thirties have risen y 112 per cent in the past decade, with doctors saying professional women in their twenties and thirties, who might only consider themselves ‘social' drinkers, have played a major part in this rise. Slide 2: Health† Health Is defined In the WHO constitution of 1948 as So then what Is health promoteHealth promotion, public health, health education and health improvements are widely, and often imprecisely, defined. Tangential (2009) argues that there are so many definitions that the term health promotion' has become meaningless. According to Green & Tones 2010, Health promotion is†¦ And More recently The WHO , 2014, has defined Health promotion as † the process of enabling people to increase control over, and to improve, their health. It moves beyond a focus on individual behavior towards a wide range of social and environmental Interventions .I was surprised while doing my research on health promotion to discover how Benton (2008) pointed out that even in successful areas, such as tobacco control and raising issues related to health inequalities, health promotion has received no credit no acknowledgement. This is where us nurses of the future come Into play. It Is our Job to make promoting health an everyday occurrence using every opportunity we can wh en in contact with patients. Ã'›â€ ¦ People who drink excessively do not perceive themselves as being unhealthy.The Department of Health 201 3, supports this by saying 83% of people who regularly drink above the guidelines don't think their drinking is putting their long-term health at risk. The health Belief Model which was originally developed by Rosenstein In 1966 fits very well into this conception of behavior change requiring a state of readiness to susceptibility to a particular health condition. Slide 3: Factors influencing health: Health is shaped by many different factors & Effective health promotion influences the determinants of health.The ‘determinants' of health† are people's values, cultural, social, economic and environmental living conditions According to Davies, 2012, The influence of social norms on alcohol misuse include peer pressure, perceived expectation, gaining respect and cultural acceptance. Lifestyle: for students: no money so they binge d rink: Many adolescents engage in ‘binge drinking, defined by as a high intake of alcohol in a short pace of time.Finance: Although London is home to many higher income residents as is parts of chloroformed, it also has its share of of poverty and disadvantaged populations. A high income individual can drink coffee and smoke a pack of cigarettes Just as often as the individual with a low income. I think as nurses it is important to consider the reasons why and understand the contextual factors such as the environment, the societal structure and the capacity to make good health decisions Socio-Economic conditions such as: Housing: One major impact on the health and well-being of people is where and how they live.Not only is the physical and social environment important, but the home is also the setting within which care is increasingly provided by both family and community based health and social care. Poor housing can affect people's health. Employment: According to Marmot & Wi lkinson 2006, Work is the area where many of the important influences on health are played out. This includes both employment conditions and the nature of work itself. Culture:According to the Poverty statistics. Org. K, 2014 (Black and minority ethnic groups) are more likely to report ill health, and experience ill health earlier tawniest British people. Bio-psycho-social needs: Clear association between Mental health and drinking. Depression. According to the WHO , 2009, Inequities in relation to alcohol, Worldwide causes 1. 8 million deaths. Unintentional injuries alone account for about one third of the 1. 8 million deaths. We have become all too accustomed to much of the global burden of disease which is unavoidable & therefore unacceptable. It is inequitable.Same can be said for the unavoidable deaths as a result of alcohol abuse. According to the UPCHUCK 2007, The highest burden of alcohol-related disease in the world is in the region of he former Soviet Union and Central Asi a, where it amounts to 13% of the total disease burden Slide 4: Effects of Alcohol So what is alcohol†¦.. †¦Ã¢â‚¬ ¦.. According to Drug free world. Org Alcohol is a drug. It is classed as a depressant, meaning that it slows down vital functions?resulting in slurred speech, unsteady movement, According to Davies, 2012, In large quantities, alcohol is neurotic.Sustained high consumption above the recommended safe intake can destroy brain cells. Excess alcohol can affect your brain and cause depression. Certain types of cancer such as mouth, pharynx, larynx and esophageal anger have also been linked to drinking too much alcohol. Drinking excessively may also increase your risk of bowel and breast cancer. Research has found that women who drink 2-5 units a day are 41% more likely to get breast cancer than those who don'.!!!!!!!!!!!!!!! Stomach ulcers are more common if you regularly drink more than the recommended daily amount.Heavy drinking is also associated with stomachache . Liver cirrhosis and fatty liver disease are directly linked to excessive drinking, as is liver cancer. Alcohol can cause pancreatic. This is when the pancreas becomes inflamed and doesn't work as it should. You also have a greater risk of high blood pressure which can lead to stroke. Heart problems like coronary heart disease and the heart beating irregularly (arrhythmia) are also linked to excessive drinking. Damage to your heart muscle (cardiopulmonary) can cause it to pump blood around your body less effectively. Diet: †¦.. Induce hunger†¦Ã¢â‚¬ ¦

Gender in Twelfth Night - Free Essay Example

Sample details Pages: 4 Words: 1182 Downloads: 9 Date added: 2019/07/29 Category Literature Essay Level High school Tags: Twelfth Night Essay William Shakespeare Essay Did you like this example? In Shakespeares play Twelfth Night, we are introduced to romantic comedy and romantic play as one of the main focuses. Even though this play has a happy ending resulting in the various lovers finding one another and getting married. Shakespeare shows us that this play is also a story of homoerotisism. Don’t waste time! Our writers will create an original "Gender in Twelfth Night" essay for you Create order In this analytical essay I will be focusing on the gender roles in this play and how gender causes a sexual mess between characters. It is argued that William Shakespeare was bisexual himself (an analysis of his sonnet 18) which could possibly tie into the reasoning for this theme in Twelfth Night. More than any other Shakespearean play, the characters in Twelfth Night display a remarkable degree of gender and sexual ambiguity. Twelfth Night self-consciously creates humor and enjoyment for the audience out of the possibility of same sex attraction. In Twelfth Night we see how Viola dresses as the male Cesario to try and get into Orsinos court. During the Elizabethan period women were not allowed to act professionally, and female parts were often performed by men, So Viola would have actually been a male actor dressing as a woman who was dressing as a man. The casting for this would have been a younger male who had feminine like features due to the fact that Cesario had very feminine features Gender is one of the most obvious and much-discussed topics in the play. This could be argued by people that Twelfth Night is one of Shakespeares so-called transvestite comedy plays because a female is disguising herself as a man. Which as a result causes a very very rough sexual mess between the characters. We see Viola falling in love with Orsino, but she cant say anything about it because she is supposed to be a man. Orsino is in love with Olivia, which turns to Olivia falling for Viola who is disguised as Cesario. Which over the course of reading this play opens up the homoerotic subtext in the play, which is you didnt guess is Olivia falling in love with a woman (even if she thinks that Viola is a man). Something else that is brought to our attention is the fact that Orsino is constantly talking about Cesarios beauty which suggests to the reader that he could be attracted to Viola eben before her male disguise is taken off. This homoeroticism is also echoed in the minor charact er Antonio who is very, very clearly in love with Sebastien. Even at the end of the play we are left in a fog of confusion especially focusing in the relationship of Orsino and Viola. I believe that when Orsino declares his love for Viola it suggests that hr likes to prolong the pretense of Violas masculinity. This is even after the fact that he knows about Viola being a woman he says to her Boy, thou hast said to mr a thousand times / Thou never shouldst love woman like me (V.i. 260-261) He also then says in his last few lines is Orcino declares Cesario, come- / For so you shall be while you are a man; / But when in other habits you are seen. / Orsinos mistress, and his fancys queen (V.i. 372-375) . This shows us that even when everything is out in the open, Orsino continues to address Viola by her male name of Cesario. We can only wonder if Orsino is really in love with Viola it is he is more interested in her male persona. Viola was able to shed the societal expectations by disguising herself as a man. In the article written by Casey Charles it states that this theme of same sex is neither a uncomplicated promotion of a modern category of sexual orientation nor, from a more traditional perspective, as an ultimately contained representation of the licensed misrule of saturnalia. In Twelfth Night the representation of homoerotic attractions functions rather as a means of dramatizing the socially constructed basis of a sexuality that is determined by gender identity. Within the context of early modern theatrical culture, Shakespeares Twelfth Night functions as a dramatic critique of the ideal norm of imperative heterosexuality in three interrelated ways. First, the effects of Violas cross-dressing point to the socially constructed nature of gender in Shakespeares play. Secondly, Shakespeares drama interrogates the exclusionary nature of the constructed categories of sex and challenges the symbolic hegemo ny of heterosexuality by producing representations or citations of same-sex love between Viola and Olivia as well as Antonio and Sebastian. Lastly, I will argue that the final act, through a series of improbable turns of plot and phrase, exposes the failure of heterosexual regimes ever fully to legislate or contain their own ideals. The homoerotic element of the play, while troubling and disruptive in its dramatic development, may not have the power in this final scene to overcome fully the symbolic dictates of compulsory heterosexuality, at least from a perspective of formal kinship relations. Yet even if homoeroticism triumphed in Twelfth Night and Viola walked off stage arm-in-arm with Olivia and Sebastian with Antonio, the problems of the irrationality of desire and the instability of identity would not vanish. Desire is not erased by the successful disruption of gender boundaries; it continues to haunt the subject despite the performance of the most fantastic of loves imaginings. Yet the interminable nature of desire and the fantasies of love that are desires dialectical counterpart serve as important catalysts for the subversion and displacement of those naturalized and reified notions of gender that support masculine hegemony and heterosexist power through strategies of gender trouble. The play stresses t hat gender is something that can be influenced or that one can influence based on how you act, rather than something you are based on the genitalia you are born with. In conclusion the theme of gender relations in Twelfth Night is seen because even in culture today men and women are treated differently based on their genders no matter the type of person they are inside or attitude wise. The theme of gender in Twelfth Night allows the readers to see that nothing can stop how a person feels for someone else. This taboo idea of same sex relationships have been frowned upon from the beginning of time and it is only till recently that they are beginning to be accepted even a little bit. Shakespeare is opening that can of demons that are still affecting many people in the LGBT community today, only difference is today we are making the change, people are dressing freely the same as they are loving freely and nothing will stop that. Shakespeares legacy continues to influence the modern culture because his plays were based on themes that any person reading them can easily relate to, and continue to relate to even till this day. Shakespeares universal them es will always be talked about in every generation for many years to come. References: Charles, Casey. Gender Trouble in Twelfth Night. Theatre Journal, vol. 49, no. 2, 1997, pp. 121â€Å"141. JSTOR, JSTOR, www.jstor.org/stable/3208678. Shakespeare, William, 1564-1616. Twelfth Night. Boston ; New York :Houghton Mifflin, 1928. Print.