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Wednesday, October 2, 2019

Emily Bronte and Elizabeth Barrett-Browning :: Biography Biographies Essays

Emily Bronte and Elizabeth Barrett-Browning      Ã‚  Ã‚   As I looked through the literary works we have covered this term I noticed that there were only two strong females we have studied that seem to play a strong part in the development of British Literature. Emily Bronte and Elizabeth Barrett-Browning were strong, influential figures in the literary world.    Emily Bronte's Wuthering Heights can be credited with the title of the first Romantic novel of its time and her poetry was also redefining the poetry of the era. Unintentionally, I believe, Emily set a new standard for writing. Her use of nature, an undefined hero and heroine, the unusual structure of narrators, and her portrayal of the supernatural powers within the plot all contribute to her literary groundbreaking, trend setting style. Her poetry is also unique in that it has a personal flair not typically seen in previous poets. It is a very personal reflection of what she is enduring at the moment. That interpretation, however, is not entirely clear without the historical context.   "A little while, a little while, The noisy crowd are barred away; I can sing and I can smile A little while I've a holyday!" (WH 296) could be interpreted as any number of things without the reader being fully aware that at this point in her life Bronte was a trapped in a job she hated far from her beloved home and family. She was a governess. In that light it makes her poem makes complete sense; she needed to get away from the children she was responsible for. Several of her other poems were also born of this time in her life and reflected her homesickness.    Elizabeth Barrett-Browning too wrote about her life but I saw her work as more direct and open than that of Bronte. Without the historical knowledge of Bronte's life at the time of her writing her poems are beautiful but the reader cannot fully appreciate the emotive elements behind the words. Barrett-Browning's works were much clearer as to their intent and even without a working knowledge of her relationship with Robert Browning the reader can fully appreciate the powerful dramatic emotions flowing through her words. Her most famous sonnet "How do I love thee?

Cat Statuettes in Ancient Egypt and Modern America :: Advertisement Symbolism History Essays

Cat Statuettes in Ancient Egypt and Modern America Although ancient Egyptians admired similar statuettes of cats as modern Americans collect today, the Egyptians saw these statuettes as religious symbols with long histories, and the modern Americans see these statuettes as a way of showing the love and admiration that they feel towards their cats. An advertisement for a porcelain statuettes that was made to look like an Egyptian cat statuette shows that this type of statuette survived for a very long time. It is made out of a type of porcelain and its earrings are made out of gold. It has a glass dome covering it and at its base are Egyptian hieroglyphics that are hand painted. (Cats (Vol.52, November 1996) p. 11) This advertisement, that I found in the November 1996 issue of "Cats" magazine, is aimed at people who love cats and most likely have cats as pets. The rest of the magazine confirms the fact that it is meant for people who own cats. The other articles are mostly about cat nutrition and health. The other advertisements also involve cats. These advertisements included cat Christmas tree ornaments, cat jewelry, and cat soap. There were many different representations of cats in ancient Egyptian art. There were also many cat statuettes. The one I thought most closely represented the cat statuettes in the advertisement is the bronze "Gayer-Anderson" cat. (Jasomir Malek, Cats in Ancient Egypt ( London: British Museum Press, 1993) pp.12 ) It was named after the collector who donated it to the British Museum. Made around 600B.C., its body is made out of bronze with inlaid silver as well as gold earrings and a gold nose ring.(Jasomir Malek, Cats in Ancient Egypt ( London: British Museum Press, 1993)pp.12) It was made for a totally different purpose than the modern cat statuettes. During this time there was an increase in the number of cults that used animals as their cult images. These statuette were probably used as representations of the goddess Bastet.(Jasomir Malek, Cats in Ancient Egypt ( London: British Museum Press, 1993) pp.98 ) The goddess Bastet enjoyed what could be called the greatest increase of po pularity of all the animals who were part of these cults.(Jasomir Malek, Cats in Ancient Egypt ( London: British Museum Press, 1993) pp. 98 ) The large number of bronze statuette that were made during this time clearly illustrated the cat's immense popularity.

Tuesday, October 1, 2019

Unilever in Brazil

The Importance for cleanliness and to make clothes smell good has lead to growing penetration of the detergent powder portrays a cultural influence on the consumers buying behavior. The various reasons that the consumers mentioned for using detergent powder is described in Exhibit . Attribute Importance, Brand Positioning, And Consumer Expectations In the North East Exhibit 1 Source: – Milliner Research Cleanliness which has a 24% Importance helps to determine the motivation of the consumers; they believe that cleanliness Is part of their social status; It also caters to heir need for being part of the society.Only 28% household own a washing machine and the rest 72% household†s washing attitude (behavior) is to scrub the clothes with laundry soap and then add bleach to remove tough stains and only add a little detergent powder at the end to make the clothes smell good. So their perception about detergent powder Is that It Is only for good smell. In the EN, people consid er washing clothes as more of a leisure activity because the activity is generally taken up outdoors (physical environment), in the nearby ponds where people can socialize amongst each other.This is an Important aspect of the culture of EN, which differentiates it from the people of SE. As the social needs (Moscow†s hierarchy of needs theory) of the people are reflected in cloth-washing activity. The influences of mother in the decision making process is substantial in the case of detergents(FMC). Moreover the frequency of washing clothes is higher as they believe that cleanliness of clothes reflect on the responsibility taking behavior of the mother. Low income consumers were attached to boxes and regarded anything else as good for only second-rate products.Mom is positioned specifically to be used in gashing machine which shows that it is targeted for the people belonging to a higher social class. Southeast Region: The lifestyle of people of this region is better than EN whi ch is evident from the 67% of households owning a washing machine. The washing attitude Is more using a machine than hand wash. Hence the consumption of detergent powder Is more as against EN. Their learning from the washing experience is that hard stains are not cleaned in a washing machine in spite of using the most expensive Ana Test product. So teen need to use laundry soaps Tort cleaning ten tough stains on collars.This behavior has led to an 88. % penetration of laundry soaps. Players and brands in Brazil and their strategy: Milliner is the leading player in the detergents industry with a market share of 81%, with the detergent division in the cash-cow phase (as outlined in the BCC growth-market share matrix), helping the company generate funds to fuel the growth of its upcoming segments of home-care and personal-care products, which were still at a nascent stage. The market structure could be considered as a duopoly, with Milliner and P&G as the major players in the organized market.The market has been broadly categorized into the detergent odder and the laundry soap segments. The former is predominantly used in the SE part, while people in the EN used it in little quantity to make the fabric smell good. Hence, the growth of this segment was comparatively higher (stood at 17% against 6% for laundry soaps). The entry barriers were quite high for the detergent powder segment because of high investment in terms of the capital outlay, as sophisticated processes and machines were used in the manufacturing process.At 75%, Milliner†s share of the EN detergent market is below its national average as against P&Gs market share which is slightly above its sectional average. The local brands make up for only 8% of the share. A detailed breakup of the market share of each of the brands is shown in exhibit 2. Market Share and Wholesale Price of Major Brands in the Laundry Soap and Detergent powder categories in Northeast in 1996 senses Detergent Powder 70. 00% 60. 00% 50. 00% 40. 00% 30. 00% 20. 00% 10. 00% 0. 0% Laundry Shop Exhibit 2 Source: – Nielsen On the other hand, the laundry soap segment had low entry barriers because of the ease of the manufacturing process for soaps, as it could be produced relatively easily using animal fats and oils. The water in EN is soft as compared to SE region. Thus the amount of foam created is more leading to a higher usage and also appealing the consumers. Milliner faced competition in this segment from other established local players, like AS whose brand BEMA-tee-vi had an market share. SOOT ANALYSIS Strengths: 1.Milliner is leading the detergent powder category with 81% market share achieved with mainly three brands; Mom one of Brazil†s favorite brands across all categories; Minerva the only brand to be sold as both detergent powder and laundry soap; and Campfire, Milliner†s cheapest brand. . Brand Recognition: a. Milliner brands have a good market position as it was a pioneer of the consumer goods industry in Brazil. As against the other brands in the market, Milliner products have the higher % of brand knowledge, market penetration and top-of-mind awareness.Weakness: 1 . Distribution: Milliner is lacking the expertise in distribution of its products among the small outlets. In approximately 75,000 small outlets it is hard to find any of the Milliner products. Local distribution is important as the low-income consumers rarely shop in large supermarkets like Wall-mart. . Price: EN is a price sensitive region. For such consumers price = quality. So Milliner†s premium brand, Mom is perceived as a high quality at a premium position, while the other Milliner brands are considered to be of inferior quality. . Mom is regarded as the best product while the others are hardly able to satisfy the customers† expectations. 4. No prior knowledge or experience of dealing with low-income consumers. Opportunities: 1 . The EN market has good scope for growth. The re is a big possibility of better business with respect to the low-income consumers. 2. P&G has not entered into the laundry soap market. So Milliner only has a few local competitors. And since the usage of laundry soap is the maximum in EN, Milliner can capture the market for laundry soap. 3.The purchasing power of the low-income consumer has grown by 27% during 1995-96 which will probably lead to an increase in the usage of detergent. 4. The EN is 48 million predominantly low-income consumers whose consumption is 42,000 tons of detergent and 81 ,250 tons of laundry soap which is a big number. 5. Brazilian government is providing tax incentives to encourage investments in EN. 6. EN women wash frequently (5 times per week). Cleanliness is part of their culture. Also the symbolic value they attach to cleanliness is of high regard. . 28% of EN has washing machines. 8. Popularity of laundry soaps is higher in EN region due to the softness of the water in this region. Threat 1 . Brazil (EN) has illiteracy rate of 40% which can lead to unemployment. Such factors can have an adverse effect on the purchasing power. 2. P&G is a strong competitor in detergent powder market with Ace ranking third in the market share. 3. The R&D of P&G as a whole is far advanced than Milliner. Strategy for Milliner in Brazil Marketing communications strategy options (Chris Fill, 2005, Peg. 32) Strategy Pull Push Profile Target audience Consumers End-user bib customers Channel intermediaries All relevant stakeholders Message focus Product/ service Product/service The organization Communication goal Purchase Purchase Developing relationships and distribution network Building reputation The push strategy is aimed at pushing the product through the channel intermediaries and then finally to the end users. Whereas a pull strategy is aimed at pulling the consumers to retailers.A successful marketing involves a mixture of push through the trade and pull from consumers and thus the two areas are not mutually exclusive. , Peg unlived can Implement ten Tooling strategies: 1 . Push Strategy (Promotional Strategy) (Chris Fill, 2005) Manufacturer Wholesaler or Distributor Direction of Communication Retailer or value-added reseller Consumer or buyer The consumers in Brazil have a strong brand knowledge and top of mind awareness for the Milliner products. Mom is regarded as one of the premium products and does not have a close competitor.But this product is beyond the budget of the low- income consumers and hence the people of this particular sector cannot afford this brand. But by taking the advantage of the brand success, there are two options that Milliner can adopt: 1 . Launch a completely new product under the brand name of Mom with different detergent formulae. 2. Use one of the brands that satisfy the requirements of the low-consumer of a detergent from its existing portfolio. There is a disadvantage with the 1st option; the cost involved in the R&D in formulating a deterg ent from the scratch would be an additional expense in the budget.In option 2 t is not certain if the launch of an existing brand from the portfolio will be interpreted the way it is expected. The risk involved in the 2nd option is higher than the price factor in option 1. Thus option 1 although involves more time is a much wiser decision. Hence under the brand extension, launch a new product under the Mom brand (family) umbrella. Therefore the marketing mix (4 AS) for this strategy would be: Product: Package the product in different quantities of games, games and 1 keg so that it is affordable for people having either a weekly or a monthly budget.Like every other product of Milliner let this new product also be distributed in boxes as the low-income consumers consider anything other than a box to be inferior. At the same time design the packaging in such a way that it protects the contents from humidity and also very attractive to pull the attention of the buyers. Include pictures of popular parties like Carnival so that people can relate it to their rich cultural background. Price: Keep the price of this new product definitely less than Mom but almost of the same range as Campfire since for the low-income consumers price= (is equal to) quality.Hence lesser the price, the more it is vulnerable to be perceived as a low standard product. The wholesale price of Campfire is 1. 7/keg so the pricing for the new product could be between 1. 5 and 1. 7 per keg. Promotion: Promotions in this case rules out some of the forms like personal selling as the targeted market is very large, also television marketing as most of the people are low-income families, even magazine ads as most of them are illiterate.So the forms that will make an impact on the consumers are: direct marketing, buzz, word of mouth, banners with simple messages relating to the cultural and religious history EN has. Concentrate on visibility of the products in small stores so that when customers enter t he store they should realize that there is a new product which is catering to their needs, this way create an Montreal Impact on ten minas AT ten consumers Tort Tanat product. Place: Milliner lacks the distribution skill in EN.More than 75,000 small outlets don†t have any of the Milliner products. So the first step towards placing the new product is to make sure Milliner does a strategic distribution among the small outlets as the consumers in EN usually shop at a nearby store instead of going to large stores. Also considering the fact that 21% of consumers in SE are in the social class E, the new product should be carefully placed among the small outlets even in the SE region. 2.Pull Strategy(Selling Strategy) (Chris Fill, 2005) Communication Flow Originator or manufacturer Wholesaler Flow of goods and services Retailer Customer The consumption of laundry soap in Brazil is (6. 8+20. 4) keg and the detergent consumption is (12. 9+11. 4) keg. These figures reveal a very importa nt fact that many of the consumers are still tied to laundry soap and so by using the â€Å"pull† strategy, Milliner should attract these laundry soap consumers towards detergent powder. The pull strategy is successful when people have brand awareness and go to the shop to buy a particular product.So considering the washing habit (detergent powder in a very small quantity only for good smell), one of the ways of pulling the customers towards the detergent usage is by giving a small sachet of the new product for free with every purchase of a laundry soap(Minerva). By doing this the consumers would be forced to use the product and if the performance of the new product is convincing to them then the chances of people switching to detergent is tie high, which in turn will increase the brand recognition of the new product and as a result it would be a success of the pull strategy.Also once the consumers start buying the new product reward them by putting some coupons inside the pa ckaging so that the consumers are motivated to buy it the next time. Moreover, certain freebies like a container to store the detergent, a spoon to measure the quantity of detergent to be used in a given amount of water, can be deployed during the initial phases of launch of the product.One more way to increase the brand awareness of the new product is to vive a demonstration of the new product in and around the small outlets or at places most visited by the targeted consumers. Refill packs should be produced, and the product should be made available across all locations, because of the very nature of the product which is that it is a low-involvement one, and people would not travel long distances to buy the product.Since the product is targeted to a low-income and price sensitive segment, the company should make sure that it optimizes the distribution network and save on the logistics cost so as to transfer the benefits to he end consumer. While the product is gaining more brand lo yalty, the producer/ manufacturer should make sure that the new product is available on all the shelves (small stores, large malls) Tanat consumers can possibly reach out to. 0 encourage this give suitable incentives/rewards to the dealers. Thus convince the retailers to stock up in response to the demand created for the new product. The success of the new product can be achieved by striking a perfect balance between the push and pull strategies. So push or launch the product into the market and create awareness or the same and through the pull strategy create a strong affinity for the new product thus converting the laundry soap users to detergent powder.

Monday, September 30, 2019

Student: Internal Control and Battery Operated Pocket

1. ACCOUNTANCY AND BUSINESS STASTICS Part-I : THEORY & PRACTICE OF AUDITING Min. Pass marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 1. Auditing : Meaning, Objects, Fraud, errors : Book-keeping, Accounting and Auditing; Classification of audits; Planning and procedure of audit; Audit programmes; Auditor's working papers, Test checking; Routine checking. 2. Internal control : meaning, objective and evaluation of internal control; internal check and internal audit; Internal control regarding sales, purchases, assets, liabilities and salaries and wages; vouching. . Verification and valuation of assets and liabilities; Rules laid down in Kingston Cotton Mills Co. Ltd. (1896); Irish Woolen Co. Ltd. (1901); Westminister Road Construction & Engineering Ltd. (1941) and Thomas Gerard and Sons Ltd. (1967). Section-B 1. Audit of sole proprietorship and partnership concerns. Educational institutions, Cinemas, Clubs and Hospitals. 2.Audit of joint stock companies : Appointment, removal and remuneration of company auditor; Audit of share capital, debentures and mangerial remuneration, Audit for the purpose of Statutory Report and Prospectus; Audit of Government Companies with reference to Section 619 to the companies Act, 1956. Section-C 1. Rights, duties and liabilities of an auditor and Rules laid down in London and General Bank Case (1895); Hedley yrne and Co. Ltd. v/s Heller and Partners Ltd. (1863); CIT v/s G. M. Dandekar (1952); Anupam Roy v/s P. K. Mukherjee (1956). 2. Divisible profits including audit of Reserves and Provisions. 3.Audit Reports and Audit Certificates. 4. Investigation : Meaning, objecgtives procedure; Investiation on behalf of perspective purchaser of business, banker and prospective investor. 5. Cost Audit : Meaning, Nature, Objective, Scope and types of cost audit. Book Recommended : 1. B. N. Tondon: ANKEKSHAN 2. T. R; Sharma: ANKEKSHAN 3. S. M. Shukla: ANKEKSHAN 4. Jain, Khandelwal:ANKEKSHAN 5. Spicer & Paglar : Practical Auditing (Indian E d. ) 6. De Paula : Principles of Auditing 7. J. Lancaster : Princi;es and Practice of Auditing. 8. R. G. Williams : Elements of Auditing. 9. Mautz and Sharaf : Philosophy of Auditing. 0. Ronald I. Irish : Auditing. 11. Jagdish Prakash : Auditing. 12. Krinadwala & Krishnadwala : Auditing. Paper-II : OPTIONAL PAPER (ANY ONE TO BE OFFERED) Paper-II (1) : MANAGEMENT ACCOUNTING Min. Pass Marks : 36 3 hrs. duration Max. marks : 100 Section-A 1. Introduction : Meaning of management accounting, conventions of management accounting, organisation of management accounting, functions, responsibilities and qualities of a management accountant, management accounting Vs. traditional accounting, limitations of management accounting. 2. Capital structure : Determinants of capital structure, optimum capital tructure. Basic theory capital structure. 3. Operating and financial leverage. 4. Working Capital : Concept, factors affecting working capital requirements, ascertainment of working caipital requi rements, salient features of Tandon Commitee and Chore Commitee reports. Section-B 5. Financial Analysis : Meaning, nature and importance of financial statements, techniques of financial analysis comparative statements, common size statements, trend analysis, limitations of financial statements analysis. 6. Elementary Ratio Analysis. 7. Cash flow and fund flow Analysis. Section-C 8. Cost of Capital. 9.Capital expenditure decisions, Pay-back period, return on investment, discounted cash flow. 10. Responsibility accounting. 11. Reporting to management. Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Books Recommended : 1. Hingorani, Ramnathan and Grewal : Management Accounting. 2. Man Moha & Goyal : Management Accounting. 3. N. K. Kulshreshtha : Theory and Practice of Management Accountancy. 4. P. K. Ghosh : Management Accountancy. 5. S. K. Chakr aborty : Management Accountancy. . N. M. Khandelwal: PRABAMDH LEKHANKAN 7. Agrawal & Agrawal : Management Accountancy (Hindi) 8. S. P. Gupta : Management Accountancy (Hindi) 9. J. Batty : Management Accountancy. 10. Anthony R. N. : Management Accountancy Principles. 11. De-Paula : Managemetn Accountancy Practice. 12. Murphy, M. E. : Managerial Accounting. 13. M. R. Khandelwal: PRABANDH LEKHANKAN Paper-II (2) : ADVANCED COST ACCOUNTING Min. Pass Marks : 36 3 Hrs. duration Max. marks : 100 Section-A 1. Review of Cost Accounting as information system; Concept of costs, Types of costs; Installation of a Costing System. 2.Cost Control as distinct from cost determination; Control over Wastage, scrap, spoilage and defective. 3. By-product and Joint product costing including equivalent units. 4. Cost control Accounts and Integral Accounts. Section-B 5. Marginal Costing : Stock valuation under marginal costing; Absorption costing curve, linear, break even analysis, Break even charts; Differe ntial cost analysis. 6. Cost analysis for management decision making like-Make or Buy; own or lease; repair or replace; now or later; sale of scrap or retain; shut down or continue; expand or contract; dropping or adding a product; suitable product mix. . Pricing decision in special circumstances, like sales below cost, export pricing, dumping and inflation. Section-C 8. Standard Costing : General Principles; setting of standard costs; variance analysis cost; profit and sales variances, presentation of variances. 9. Uniform Costing and Inter firm comparison. 10. Cost Reduction : Meanig; Techniques; Principles and Procedure; Treatment of research and development costs. Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.Book Recommended : 1. Maheshwari and Mittal: LAAGAT LEKHANKAN: SIDDHANT ANVUM VYAVHAAR 2. Prasad, N. K. : Principles and Practice of Cost Accounting. 3. Bhar, B. K. : Cost Accounting : Methods & Problems. 4. Saxena and Vashistha : Advanced cost Accounts. 5. Ashish K. Bhattacharaya : Principles and Practice of Cost Accounting. 6. Horngren : Cost Accounting : A Managerial Approach. 7. Jain, Narang : Advanced Cost-Accounting. 8. Matz, Curry and Frank : Cost Accounting. 9. Shliling and Zordon : Cost Accounting: Analysis and Control. 10. Nigam , B. M. L. , Sharma : Advanced Cost Accounting. 11.Backer and Jacobson : Cost Accounting. 12. Oswal, Bidawat, Mangal: LAAGAT VISHLESHAN ANVUM LAAGAT NIYANTRAN Paper-II (3) : COST AND MANAGEMENT AUDIT Min. Pass Marks : 36 3 hrs. duration Max. Marks : 100 Section-A 1. Cost Audit : Nature, objects and scope; cost audit leading to other services; cost audit and financial audit. 2. Cost auditor : Qualifications, appointment and engagement; rights, duties and responsibilities – professional and legal – under companies Act, 1956 and Cost and Works Accountants Act, 1959; relationship between statutory financial auditor, cost auditor and internal auditor. 3.Professional ethics and misconduct; special penal provision for cost auditors. Section-B 4. Preparation of the cost audit programme; evaluation of internal control system including material inventrory, capacity utilization management information system and internal audit. 5. Preparation and verification of cost records; cost Accounting Re cords Rules u/s 209 (a) (d) of the companies Act, 1956 (only general knowledge is required); Use of statistical sampling methods. 6. The cost audit reports : Contents of reports as per Cost Audit Records Rules u/s (b) of the Companies Act, 1956; Review of cost audit reports by Government.Section-C 7. Management audit, Meaning, nature and scope, qualities of a management auditor, concept of efficiency audit, proprietary audit and operational audit. 8. Specific areas of management audit involving review of internal control, review of purchasing control, review of s elling and distribution policies and programmes, review of manufacturing operations. 9. Corportate social audit : concept, dimenloy and technique. Note : The candidate shall be permitted to use battery operated pocket calcualtor that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.Books Recommended : 1. Management Audit. 2. Choudhary D. Management Audit and Cost Audit 3. Ramanathan Cost and Mangement Audit 4. Cona W. L. Management Audit 5. Tikhe J. G. Cost Audit and Management Audit 6. Rose T. G. Cost Audit and Management Audit 7. Kamal Gupta Contemporary Audit Paper-II (4) : BUSINESS STATISTICS Min. Pass Marks : 36 3 Hrs. duration Max. marks : 100 Section-A 1. Analysis of time series : Meaning, components of time series, methdos of measuring trend, seasonal variations and irregular fluctuations. 2.Interpolation and Extrapolation : Meaning, Nilwon's method of Advancing difference, Binomial and Lagsarg's method. Section-B 3. Associ ation of attributes. 4. Theory of probability : Elementary problems based on permutations and combinations, additive and mutiplicative rules. 5. Probability distributions : Binomial, Poisson and Normal distribution. Section-C 6. Sampling : Meaning, Sample of attributes and variables, Test of significance, large samples and small samples, t-test, F-test and chisquare test. 7. Analysis of variance : One way and two way classification, design of experiments. 8. Statistical quality control.Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Book Recommended : 1. 2. 3. 4. Mathur, Khandelwal, Gupta: VYAVSAAYIK SAANKHIYAKI NAAGAR: SAANKHIYAKI KE SIDDHANT S. P. Gupta : Statistical Methods. Sancheti & Kapoor : Statistical Methods. Optional Paper-II (5) : COMPUTER APPLICATIONS IN ACCOUNTING Min. Pass Marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 1. I ntroduction of Computers and automated data processing, development of computers, types of computers, hardware and software. . Binary code system; binary arithmetic, words, bytes and bits, introduction to other number system (octal and hexadecimal), computer languages. 3. Introduction to flow charts, flow diagram importance, symbols and their application. Section-B 4. Introduction to BASIC language : characteristics, contants, variables and expressions, READ, PRINT, AND DATA statements. CONTROL statements. 5. Programming in BASIC language-simple programmes. 6. Business applications; Payroll, iventory control, financial accouting and EDP audit. Section-C 7. Introduction to COBOL language- Histroy of COBOL coding format.Structure of a COBOL program, character set, COBOL words, data names and identifiers, laterals, four divisions of COBOL. 8. Procedure, division and basic verb-More, arithmetic verbs, sequence control verbs, input and output verbs, conditional verb. 9. Writing simple CO BOL programmes. Note : 1. There will be three hours of theory and three hours of computer lab work per week. 2. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Books Recommended : 1. 2. 3. 4. 5. 6. 7. 8. Fundamentals of Computers : V.Rajaraman Programming in COBOL : Schaum Series Principles of Auditing : Tandon Selecting the Computer System : Chorafas System Analysis & Data Processing : Subramaniam and Menon Computer Data Processing : Gordon B. Davis Computer and Common Sense : Roger Hund and John Shelly Machine Organisation An Introduction to the : Pflager P. C. Structure and Programming (New York Wiley, 1982) of Computer Systems 9. Fundamentals of Data Structures : Herowitz E. Sahnaj Co. Computer Science Press, 1978 10. Computer Hardare and Organisation : Solam M. E. 11. Fundamental Concept of Programming System : Allaman J. D. 12.COBOL Programming : M. K. Roy and D. Ghosh 13. Computer Programming in COBOL : V. Rajaraman 14. D. O. S. and 6. 2 Companion : Satish Jain Optional Paper-II (6) : TAXATION LAW AND PRACTICE Min. Pass Marks : 36 3 Hrs. duration Section-A Wealth Tax Act and Rules Max. Marks : 100 1. Definitions : Charge of wealth tax and assets subject to such charges; exemptions; valuation of assets, computation of net wealth and wealth tax. 2. Procedure of assessment : Liability to assessment in special cases; appeals; revision and reference, payment and recovery of wealth tax. refunds. Section B Central Sales Tax and Rules : 3.Definitions; Liability of tax on inter-state sales, rates of tax, determination of taxable turnover and sales tax, declaration forms. 4. Registration of dealers; declared goods and restrictions and conditions on sales of such goods; levy and collection of tax; penalities; appeals. Section C Rajasthan Sales Tax Act and Rules : 5. Definitions; incidence of taxtation; exemptions and concessions; re gistration of dealers; computation of taxable turnover and sales tax. 6. Procedure of assessment; liability to assessment in special cases; payment and recovery of tax; offences, penalties and prosecutions; appeals and revisions.Note : 1. There will be three hours of theory and three hours of computer lab work per week. 2. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 me mories and should be noiseless and cordless. Books Recommended : 3. 4. 5. 6. Chawala and Gupta: DHAKAR ANVUM UPHAAR KAR Bhagwati Prasad : Wealth Tax and Gift Tax Mehrotra & Goyal : Wealth Tax and Gift Tax Chawala, GUpta and Naahar: KENDRIYA ANVUM RAJASTHAN BIKRIKAR 7. Patel and Chaudhary: DHANKAR, UPHAAAR KAR ANVUM NIGAM KAR 8. Patel and Chaudhary: VIKRAY KAR 9. V. K.Singhania : Direct Taxes Paper-I (7) ADVANCED FINANCIAL ACCOUNTING Min. Pass Marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 10. Alteration of share capital a nd internal reconstruction (excluding framing of schemes). 11. Amalgamation, absorption and external reconstruction of companies (exclusing framing of schemes). 12. Liquidation of companies. Section-B 13. Accounts of Holiding companies. Preparation of consolidated fin ancial statements (Excluding inter-company holdings). 14. Accounts of banking companies and general insurance companies. 15. Double accounts system (including accoutns of Electrictiy companies).Section-C 16. Trends in published accounts. 17. Valuation of inventories; AS-2 18. Accounting for agricultural farms and hotels. 19. Indian accounting standards 6 to 12. Note : 20. There will be three hours of theory and three hours of computer lab work per week. 21. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Books Recommended : 22. Publications of the Institute of Chartered Accountants of In dia. i. Trends in Published Accounts. ii.Indian Accounting Standards 1 to 12 23. Pickless : Accountancy 24. Spicer and Peglar : Book-Keeping and Accounts 25. Shukla M. C. & Grewal T. S. : Advanced Accounting. 26. H. Chakravarty : Advanced Accountancy. 27. R. L. Gupta : Advanced Accountancy, Vol-II 28. Jain & Narang : Advanced Accounts. 29. Monga, Sehgal, Ahuja : Advanced Accounts, Vol-II 30. Jain, Khandelwal, Pareek: Advanced Accounts Paper-II (8) : OPERATION RESEARCH Min. Pass Marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 31. Introduction : Quantitative techniques and operation research, methodology and models of O. R. 32.Linear Programming concept, formulation, graphical solution, primal and dual simplex method. 33. Transportation model, assignment models. Section-B 34. Game theory 35. Waiting line models. 36. Simulation Section-C 37. Inventory control techniqes. 38. Network analysis, PERT & CPM, including time-cost trade off. 39. Quantitative decision models : decision ma king under certainty, uncertainty and Risk expected value of perfect information, decision tree. Note : The candidate shall be permitted to use battery operated pocket calcul ator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.Book Recommended : 40. Mathur, Khandelwal, Gupta: PARINATMAK PRAVIDHIYAAN 41. C. R. Kothari, Vikas : Quantitative Techniques 42. Bonieni, Bierman : Quantitative Methods 43. Kanti Swaroop : Statistical Analysis and Quantitative & Other Techniques. 44. Gupta and Gupta : Operations Research. 45. Ghokaru-Saini: SANKRIYA VIGYAN 46. C. R. Kothari : Operations Research 47. P. K. Gupta & D. S. Hira C. W. : Operation Research 48. Churchaman, R. L. Ackoff & Asnoff : Introduction to Operations Research 49. Mathur, Khandelwal, Gupta, Gupta: Sankriya Vigyan Paper-II (9) : BUSINESS MATHEMATICS Min.Pass marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 50. Arithmetic, geometric and harmonic progressions; compound interest and annuities. 51. Permutations and combinations; binominal theorem for positive integral index only. 52. Graphs and linear inequalities in two variables to determine feasible regions; solution of quadratic equations; relation between roots of a quadratic equation. Section-B 53. Matrics and determinants of a matrix of order upto three only useof matrices in solving simultaneous equations by matrix inversion as well as pivotal reduction method and by use determinants. 4. Linear, quadratic, exponential and logrithmic functions, concepts and determination of break-even point; curve fitting by the method of least square; fitting of linear, quadratic, exponential and logarithmic curves. Section-C 55. Elements of trignometry – (to enable a student to learn Integral Calculus with aid to Trigonometric Rations). Trigonometric Ratios and angles associated with a given angle, addition formulae, multiple and submultiple angles; transformation of sums into products and vice-vers a; definiton of inverse circular function. 56.Elements of differentation, simple application of differential coefficients, maxima and minima of unvariate functions; rules of integration for indefinite and definite integrates, simple application of integration to calculus accounting and business problems. Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Book Recommended : 57. Sancheti and Kapoor : Business Mathemtaics. 58. Mehta and Madani : Basic Mathematics for Commerce. 59. S. Saha : Business Mathematics. 60.Brijesh Gupta: VYAVSAAYIK GANIT Paper-II (10) : STOCK MARKET AND SECURITY ANALYSIS Min. Pass Marks : 36 3 Hrs. duration Max. Marks : 100 Section-A 61. Introduction : Meaning, nature and importance of stock market; origin and development of stock market in India; organisation of stock market in India. 62. Function of stock market. Transacti ons of business aspect and forward, speculations and classes of speculations; margin; trading options; hedging, arbitrating; procedure of transfer of shares and bonds; blank transfer. 63. Stock market regulations; Membership; maintenance and audit of their books of account.Securities and Exchange Board of India; its function and control, protections of small investors. Section-B 64. Stock exchanges and new issue market; mechanism of floating new issuesl; listing of securities, underwritng of securities. 65. Types of securities. Fixed and variable, return securities. Equity shares. Debentures – convertrible and non-convertible debentures, warrants, stock options, Government securities. 66. Concept of valuation; Present value. Internal Rate of Return. Holding period yield. 67. Analysis of risk an dreturn on securities. Section-C 68. Fundamental analysis; economic analysis; company analysis; financial and on-financial factors. 69. Technical analysis. 70. Introduction to market e fficiency. Note : The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memo ries and should be noiseless and cordless. Book Recommended : 71. Grahum and Dodd : Security Analysis 72. Prasanna Chandra : The Investment 73. Sinha, S. L. N : Investment Managemetn 74. Bhall, V. K. Investment Management 75. Preeti Singh : Investment Management 76. Birston R. J. : The Stock Exchange and Investment Analysis. 77. Dr. Veena : Stock Market in India. 8. Gupta, U. L. : Working of Stock Exchanges in India. Paper-II (11) : APPLICATIONS Min. Pass Marks : 36 QUANTITATIVE METHODS 3 hrs. duration AND THEIR Max. Marks : 100 Section-A Risk Analysis in capital Budgeting. Ration Analysis Liquidity Ratios and Profitability Ratios. Statistical Quality Control : Introduction control charts for process, variable attributes, defects, etc. uses and Applications of S. Q. C. Section-B Vital Statistics. Interpolation and Extrapolation : Newton's method and Newton's method of dividid differences. Analysis of tiem series including exponential smoothing.Section-C A. P. G. P. and H. P. : Simple and direct problems. Probability : Elementary problems based on permutations and computations. Elements of Set Theory : Definition of Set and Sub-sets, number of elements in a set, ways of specifiying a set equality and sub-set unversal set and null set. Basic set operations, Venn Diagrams. Book Recommended : 79. Statistics : Sancheti & Kapoor. 80. Quantitative Techniques : C. R. Kothari. 81. Business Statistics : Mathur, Gupta, Khandelwal. 82. Quantitative Techniques : Sharma, Jain, Pareek. 83. Oswal, Bidawat, Mangal:LAAGAT VISHLESHAN NIYANRAN ANVUM

Sunday, September 29, 2019

Effects of Suspense in Psycho Essay

The building of emotion, whether it is romantic love or deep hatred, can make a low-budget film into a blockbuster hit. Directors are constantly trying to build this deep feeling and emotion to make blockbuster hits. Alfred Hitchcock made hit films but instead, he built suspense – so much that it scared women from showering alone for years. Hitchcock’s appropriate label as the â€Å"Master of Suspense† came supremely out of his number one thriller, Psycho. His genius cinematic view shaped modern-day thrillers and horrors, and many of his techniques are still used today in such films. Hitchcock’s combined use of eerie sounds, high camera angles, creepy settings, and misleading tricks make Psycho one of the best (if not, the best) thriller ever made. Hitchcock constantly tricks and misleads his audience one direction, which builds tension and creates shock. From the very beginning of Psycho, Hitchcock guides his audience into thinking this film is a different genre than expected from the title. He opens the film with Marion and Sam in a bedroom together, which leads the audience into believing that this is a love or romance film. Then, when Marion steals the money, the audience is led to believe it is a crime drama. This stays true while she is on the run, until she comes across the Bates Motel. This is when the genre shifts again – now into a horror thriller. Through this progression in the film, Hitchcock uses subtle humor to misguide his audience as well. This technique guides the audience in the wrong direction, while successfully building suspense as the film progresses. Hitchcock’s misleading techniques create wonder and tension in the audience. This, along with false suspense allows for the big shocks to become even more terrifying when they do occur. Marion’s getaway trip includes many tense moments that create false suspense, which brings the audience to the edge of their seat before she even meets Norman. When she wakes up in her car to a cop behind her, there is an automatic rush of suspense. The audience believes she will get caught with the money at this point. Marion’s look of nervousness along with the cop’s calm expression builds an ordeal of suspense. More tension is built when she drives away and constantly looks in her rear-view mirror at the cop car following her. Hitchcock cuts between the eyelevel medium shot of the car in the mirror and an anxious Marion driving away. Quickly deciding to trade in her car for a new one adds tension to the film as well. She is rushed and panicked while at the dealership, which keeps the audience on their feet. Hitchcock uses this false suspense close to the beginning of the film to keep his audience tense and anxious before Marion even comes across the Bates Motel. The two major shocks in this film come after Marion checks in at the motel, all of which are built up with suspense through Hitchcock’s genius use of mise-en-scene, camera angles, and sound. The famous shower scene is built up with so much suspense from perfect camera angles. When Marion is undressing, the eyelevel medium close up shot makes the audience feel uncomfortable because it is as if we are intruding in her private space – almost like when Norman watches her through the hole in the wall. The cut to the low angle close up from Marion’s point of view of the running water seems so subtle, yet it builds so much tension. This cut makes it look like the water is coming down on the audience, which distracts them from other noises and the rest of the bathroom. This builds much suspense because the audience is oblivious to what is going on around Marion. The camera and audience are stuck in the shower with Marion as the door opens behind her and the shadowy figure creeps in. This builds tension and horror in the audience because we feel trapped and vulnerable with her. When the figure rips off the curtains, the sharp shrieking violin strings create terror and build even more suspense for the rest of the film. The death of Arbogast uses some of the same suspense techniques as Hitchcock uses for the shower scene. Both Marion and Arbogast are viewed in high angles to make them seem inferior and vulnerable. As Arbogast climbs the stairs, the tracking shot is always a bit above him to exaggerate his small stature. The close-ups and high angles along with the sinister-looking house and Arbogast’s footsteps create a vast amount of suspense as he climbs the stairs. He even looks scared right before it cuts to the birds-eye view just prior to his death. The look on his face brings the audience to the edge of their seat, wondering what will happen to him. Again, the violin shrieks play as Arbogast gets stabbed to death, which majorly adds to the horrifying sight. Hitchcock’s incredible combination of sight and sound in Psycho create suspense that keeps the audience on the edge of their seat the whole way through. Psycho is a perfect example of why Alfred Hitchcock is the â€Å"Master of Suspense. † He used these specific camera angles, sounds, music, and mise-en-scene to give everything a suspenseful look and feel. He placed them all perfectly to keep his audience alert and tense the whole way through. Alfred Hitchcock shaped the thriller genre, while going down as one of the best directors in film history.

Saturday, September 28, 2019

Asylum seekers

The word Asylum seekers is not an unknown topic to Australia. The Asylum seekers or ‘boat people’ have been contentious issue in Australian politics for many years. According to Google dictionary an Asylum seeker is: â€Å"a person who has left their home country as a political refugee and is seeking asylum in another.†The big debate surrounding the area of asylum seekers is how to moderate the amount of boat people coming into Australia. The Malaysian Solution was one of the approaches to reduce the amount of asylum seekers arriving to Australia by boat. The Solution was this: If Malaysia accepted 800 of Australia’s next ‘boat people’ then Australia would accept 4000 of Malaysia’s ‘genuine refugees’ and integrate them into Australia. This so called solution from the Labour government however was ruled against by the high court of Australia due to legal and ethical issues The High court ruled that the scheme was unlawful. One of the reasons is because Australia could not send asylum seekers to Malaysia because it is not legally bound by international or domestic law to provide access for asylum seekers to effective procedures for assessing their need for protection (Alison Rourke, 2010). It would be unethical to send asylum seekers to a country in which their basic human rights were to be at risk. Malaysia is not a signatory to the UN Refugee Convention as well so there is no guarantee that the asylum seekers processed there would be safe. Many Australian governments are trying to introduce offshore processing as a deterrent to the ‘boat people’. By introducing the offshore processing ‘boat people’ will be faced with having to be processed as a ‘genuine refugee’ in another country rather than within Australia. With introducing Offshore processing it decreases moderation of the amount of people risking their lives by traveling by boat into Australian waters. Australians are also known to be against the idea of granting citizenship to refugees. By keeping the flow of refugees into Australia at a minimum it is less likely to cause a big uprising and attention to the area. Offshore processing however also has its flaws such as the excessive expense costs of transporting the asylum seekers to the offshore locations. It can be  estimated that to process 1 person in Malaysia would cost the government and tax payers up to $500 000 dollars per person. The Rejection of the governments Malaysian Solution by the High Court of Australia was for numerous reasons. The Scheme in many ways was illegal and did not improve the safety and human rights of the asylum seekers. Head of the Department of Immigration, Andrew Metcalfe, holds a firm view that offshore processing was ineffective and should not be reintroduced to process asylum seekers

Friday, September 27, 2019

The Raft of the Medusa Essay Example | Topics and Well Written Essays - 250 words

The Raft of the Medusa - Essay Example The members that had been left on board that had not drowned or died had tried to construct a life raft due to the shortage of lifeboats aboard the ship only to save ten total lives (Lavessiere, Michel, Chenique). The use of line shows all of the straight angles of the raft and shows the details of the pitifully built raft. All of the lines used show such detail to the people that are on board. The background is more neutral so it creates an emphasis on the rest of the painting that should be focused on. There are so many details to take in as there is no primary focal point other than the entire raft itself. A pattern of compositional lines draw attention to that focal point with the use of angles on the sail, the wooden planks that make up the floor of the painting and the arms and legs of the survivors. The coloring adds drama because of the lack of color. Every inch of the painting is dark and dreary or a golden neutral shade. The contrast of the colors and the lighting makes the painting appear more dark and dreary and draws attention to anguish of the sailors on