Symbolism of Death Used in Because I Could Not Stop for...

In the poems â€Å"Because I Could Not Stop for Death†, by Emily Dickinson and â€Å"Home Burial†, by Robert Frost, literary elements are used throughout both poems to get the message the authors are trying to portray. One main important literary element that is used to entice the reader, is symbolism, because it helps the authors describe something without actual describing it. Symbolism is also used because it shows how significant an object is. Characterization is also an important literary technique because it, gives the reader an idea on how the character would act, work, and their values in life. Death is a topic that is used in both poems. Also, every character express their opinion about death differently. The first poem is â€Å"Because I†¦show more content†¦This refers to my theme because Death isn’t in a hurry to take her to its final resting place, he will get you there eventually, so why the rush? One last quote that describes the theme is in lines 17-20, it says, â€Å"We paused before a House that seemed/ A Swelling of the Ground-/ The Roof was scarcely visible-/ The Cornice – in the Ground.† This quote expresses my theme because the speaker and Death reach their final destination and the speaker symbolizes the grave as her home because this is where she will be laid to rest for eternity. The second poem is â€Å"Home Burial†, by Robert Frost. The poem is about a couple, Amy and her husband, losing their son causing Amy to go through emotional turmoil. Amy is trying to avoid the situation by trying to leave, but her husband is trying to pull her back, so he can figure out what’s wrong with her and as the poem continues the drama increases. The topic of the poem is sadness, which ties into the theme of Amy and her husband’s relationship is on the rock. The theme in this poem is that everyone goes through sadness, but bottling it up doesn’t help the situation. This is due to the death of their son and as the story continues the husband is trying to understand, why Amy is acting the way she is but she receives the message as rude and offensive. Most of the tension is coming from the graveyard, which resigns on their lot that contains their relatives and son. In lines 1-2, it expresses my theme because it has both

Hamlet and the Oedipus Complex Free Essays

William Shakespeare’s Hamlet is a play about indecision, apprehension, and inner turmoil. Hamlet, the main protagonist, struggles within himself, attempting to muster the courage to avenge his father’s death by the hand of the current King, Claudius, who is also his late father’s brother. There seem to be many possible reasons for Hamlet’s delay in doing so. We will write a custom essay sample on Hamlet and the Oedipus Complex or any similar topic only for you Order Now However, the one theory that answers all the questions is that Hamlet was possessed by his own Oedipus Complex , that is, he was deeply in love with his own mother, Gertrude. This can be seen throughout the play in several ways. Hamlet was understandably upset over his father’s death, but he was much less angry about the loss than he was disgusted with his uncle. His â€Å"girlfriend† Ophelia was not his lover, the relationship was a cover-up for his true feelings. King Hamlet’s spirit was aware of this. When he finally gave his blessing to Hamlet and Gertrude, he still did not act against Claudius. And most significantly, when Hamlet finally did take revenge and murder Claudius himself, he only did so because he knew Gertrude would approve at that point. Hamlet did not seem angry with Claudius as much as he seemed disgusted. After Claudius’ marriage to Gertrude in the first act, Hamlet is clearly suicidal in his first soliloquy: O, that this too too solid flesh would melt Thaw and resolve itself into a dew! Or that the Everlasting had not fix’d His canon ‘gainst self-slaughter! O God! God! (I, 2, 129-132) However, the soliloquy is not about the loss of his father, or about Claudius taking the throne, but about his hasty marriage to Gertrude: Ere yet the salt of most unrighteous tears Had left the flushing in her galled eyes, She married. O, most wicked speed, to post With such dexterity to incestuous sheets! It is not nor it cannot come to good: But break, my heart; for I must hold my tongue. (I, 2, 154-159) This undue preoccupation with Gertrude’s personal life and suicidal tendencies show his self-hate and inner turmoil over his feelings for Gertrude, and the repressed desire to have her for himself. It seems as if he had been privately waiting for the inevitable death of his father for a long time, and was extremely bitter that Claudius married Gertrude before he had her to himself for any amount of time. Hamlet’s relationship with Ophelia was a guise put up for two reasons: Firstly, a cover-up for Hamlet’s inappropriate feelings for Gertrude, and secondly, a sexual release for Hamlet. Whether Hamlet consciously realized this or not, he showed displays of love for Ophelia when he felt he was obligated, such as when he jumped into her grave, but when the two of them were together in private, he did not treat her as one should treat a significant other. It was seen how Hamlet treated Ophelia in private when he spoke to her in the castle: You should not have believed me; for virtue cannot o inoculate our old stock but we shall relish of it: I loved you not. (III, 1, 118-120) Get thee to a nunnery: why wouldst thou be a breeder of sinners? I am myself indifferent honest; but yet I could accuse me of such things that it were better my mother had not borne me: I am very proud, revengeful, ambitious, with more offences at my beck than I have thoughts to put them in, imagination to give them shape, or time to act them in. (III, 1, 121-128) He told her, essentially, that he never loved her and discourages her from breeding immoral beings like himself. It seems that he may have begun to realize his complex around this point, and while he cared for Ophelia enough to try and let her go, he did not love her enough to continue the guise. However: When Hamlet was in the graveyard in Act 5 Scene 1, he speaks matter-of-factly about death and dying with Horatio: No, faith, not a jot; but to follow him thither with modesty enough, and likelihood to lead it: as thus: Alexander died, Alexander was buried, Alexander returneth into dust; the dust is earth; of earth we make loam; and why of that loam, whereto he as converted, might they not stop a beer-barrel? Imperious Caesar, dead and turn’d to clay, Might stop a hole to keep the wind away: O, that that earth, which kept the world in awe, Should patch a wall to expel the winter flaw! (V, 1, 192-202) He seems apathetic towards the bodies in the graveyard, and even after Ophelia’s corpse was brought to the grave, he did not react until Gertrude said: Sweets to the sweet: farewell! I hoped thou shouldst have been my Hamlet’s wife; I thought thy bride-bed to have deck’d, sweet maid, And not have strew’d thy grave. (V, I, 230-235) It was then that Laertes leapt into Ophelia’s grave, and presumably for the sake of attaining Gertrude’s approval, Hamlet did as well. His feelings for Ophelia were of lower priority than pleasing his mother. He stayed with Ophelia for a sexual release, and when Ophelia found out that Hamlet did not love her and what he was using her for, she went mad. The songs she sang before the time of her death were about her dead father, Polonius â€Å"He is dead and gone, lady/He is dead and gone/At his head a grass-green turf/ At his heels a stone,† (IV, 5, 34 37). â€Å"I hope all will be well. We must be patient: but I/ cannot choose but weep, to think they should lay him/ i’ the cold ground. My brother shall know of it† (IV, 5, 73 75). This shows how Ophelia was consumed and eventually driven to madness and suicide by the influence of controlling men over her life: Hamlet was the catalyst to her destruction. King Hamlet’s spirit seemed to be well-aware of the nature of Hamlet’s love for Gertrude. While the ghost did come back to ask Hamlet to avenge him, there was an underlying implication that he was conscious of Hamlet’s true feelings, and disapproved of them. So to seduce! –won to his shameful lust The will of my most seeming-virtuous queen! † (I, 5, 48-50) King Hamlet stated throughout the scene several times that his love for Gertrude was dignified, and that he was against incest in Denmark’s royal bed. However, when speaking about incest, he never specifically says that he only means Claudius. Throughout the play , Hamlet showed an indecent interest in Gertrude’s sex life. It is highly irregular for a son to go into such graphic detail when expressing his unhappiness with Gertrude’s choice in partners. Hamlet actually says to Gertrude: Nay, but to live In the rank sweat of an enseamed bed, Stew’d in corruption, honeying and making love Over the nasty sty— (III, 4, 91-94) This outburst seems unnecessarily sexually explicit. Hamlet’s preoccupation with Gertrude’s personal life is strange, given that he could have addressed the situation with critique of Claudius’ leadership or Gertrude’s marriage without the graphic imagery. In the 3rd scene, Hamlet is invited into Gertrude’s closet, a strangely intimate situation for mother and son, and speaks with her about her marriage to Claudius. King Hamlet’s ghost appears and tells Hamlet to â€Å"Step between her and her fighting soul† (III, 4, 113) presumably encouraging Hamlet to help her put an end to her relationship with Claudius. However, Hamlet is still scared to act, as he says: Do not look upon me Lest with this piteous action you convert My stern effects: then what I have to do Will want true color. (III, 4, 129-132) Hamlet meant that he was afraid to eliminate Claudius, because he was afraid of the desire deep within him to consummate his relationship with Gertrude, which he knows that his father would definitely not approve of. This shows the conflict between his own complex and his respect for his father: The cause of his delay of action throughout the entire play. The time when Hamlet finally acts and murders King Claudius is when Gertrude, after drinking poisoned wine that had been intended for Hamlet, was dying and realized that Claudius had done. Despite his contempt for Claudius and respect for his father, Hamlet had always been hesitant to murder the King because deep inside, he was more desperate for his mother’s approval than he was his father’s. As these instances show, Hamlet had a deep love for his mother, Gertrude, on platonic, maternal, and sexual level. It was Hamlet’s own Oedipus Complex, the neurosis that turned maternal love into a silent competition with his own father for her complete love, that kept him for so long from murdering Claudius to avenge his father. It seems as if Shakespeare knew enough about the workings of the human mind to discover the â€Å"Oedipus theory† long before Sigmund Freud or the science of psychology itself even existed. How to cite Hamlet and the Oedipus Complex, Papers

Management Accounting for Business

Questions: 1. Discuss the importance of management accounting for your selected organisation and differentiate between management accounting and financial accounting.2. Evaluate different classifications of costs (types, behaviour, function and relevance) with examples.3. Explain the meaning of variance analysis and discuss the most commonly derived variances, outlining the problems and limitations.4. Identify different operational budgets and explain the advantages of preparing different operational budgets. Answers: Introduction Management accounting is a part of accounting but this particular section deals with the accounting related to the management (Bhattacharyya, 2011). Therefore, management accounting is the systematic process of developing management reports and accounts, which represent the statistical and financial information of an organization in a simple and precise manner (Bhimani, 2012). The main aim of this report is to improve operating efficiency of Jaguar Land Rover Automotive Plc, the manufacturing company of the UK by controlling cost and improving profitability. 1. Management Accounting Importance of Management Accounting Within the organization Jaguar Land Rover Automotive Plc, management accounting is an important factor because the particular company is having a complex business as it deals with automotive designing, development, manufacturing and sales of the vehicles. Therefore, systematic management planning is required for the company. Management accounting helps to gather systematic information to assist the managerial investigation, evaluation and verification of the functions of each division in order to take decision and to accomplish the goals of the particular company (Groot and Selto, 2013). Management accounting also helps the managers of the company to accomplish corporate objectives. The other reasons for practicing management accounting within the organization Jaguar Land Rover Automotive Plc are it helps to recognize the financial condition of the company and also reports for directing, controlling, motivating, planning and performance evaluation. Differentiation between Financial Accounting and Management Accounting The management accounting and financial accounting both are the part of accounting but serves for different purposes. Management accounting presents the internal data of an organization, whereas, financial accounting is for external purpose that is for the stakeholders of the company. Financial accounting is a precise factor but is adhered to Generally Accepted Accounting Principles (GAAP) and plays important role for potential and current investors. On the other hand, management accounting is based on estimate or guess as exact data remain unavailable to the managers during the time of decision making and this type of accounting also helps managers to make future and current financial decisions (Epstein and Lee, 2015). 2. Classification of Costs Based on Types On the basis of types, the costs can be mainly classified into direct cost and indirect cost. The cost that is directly related to the production of goods and/ or service is called direct cost. For example, labor cost, material cost, expense and distribution cost as all these costs are associated with production. On the other hand, indirect costs are the costs that are not directly related with the production of goods and/ or services and this cost cannot be easily identified for a particular product, activity, department and project (Drury, 2012). For example, the company Jaguar Land Rover Automotive Plc has manufacturing area, where the cars are manufactured. The electricity that is used to power the entire manufacturing area is considered as indirect cost. Based on Behavior On the basis of the behavior, the costs can be classified in to fixed cost, variable cost and semi-variable cost. The fixed cost does not vary with the numbers of goods produced and is associated with cost accounting. For instance, Jaguar Land Rover Automotive Plc leases a machine for manufacturing cars and it has to pay $3000 per month with the aim to cover the lease cost. This lease payment is considered as fixed cost. Similarly the cost that depends on the quantity of production is termed as variable cost. Therefore, when the production of Jaguar Land Rover Automotive Plc increases, the variable cost also increases and vice-versa. For example, cost incurred for designing cars is a variable cost as this cost increases with the increased production of cars and vice-versa (Horngren, 2011). Lastly, semi-variable costs are the costs that lie between the fixed costs and variable costs. For example, the electricity company charges $300 per month for electricity service and then it charge s $0.015 per kilowatt. Thus, the cost of electricity bill is a semi-variable cost. Based on Function On the basis of function, cost is of four types production, administration, selling and distribution, RD. The cost that is related to production is production cost, like cost of production of cars. The office expenses, warehouse expenses and other costs related to regulation of the business is termed as administration costs (Horngren and Horngren, 2012). The costs like advertising, sampling (test drive) that are related with the selling of the products (cars) are termed as selling and distribution expenses. Jaguar Land Rover Automotive Plc researches to develop new type of cars of various models. The costs incurred for this is termed as RD costs. Based on Relevance On the basis of relevance, the costs are of three types - avoidable costs, opportunity costs and incremental cost. The costs that be avoided with the refusal of the implementation of the particular decision are called avoidable costs. For example, the company might decide to open another plant for manufacturing, if this decision is not implemented in real then all the costs associated with buying plot, construction of plant can be avoided. Opportunity cost is the expense that one can incur for one purpose only or for the next best alternative and that cannot be invested in other project. Incremental cost is the expense where various alternatives are considered. 3. Variance Analysis Meaning of Variance Analysis Variance analysis is defined as a quantitative investigation of difference between the planned behavior and the actual behavior (Eldenburg, 2011). This particular analysis is used to control and maintain the business. It can easily be explained by an example the budget for sales of cars is $20000 and lastly it seems that the actual sales of cars took place is $18000. Therefore, the variance is $2000. The variance analysis is primarily effective at the time of review of the variance amount as per a trend line such that the changes in the level of variance from one moth to another are readily apparent. Variance analysis also includes the investigation of the differences of these, whose outcome is the difference from expectation. Types of Variance Analysis There are various types of variance analysis, but the most commonly derived variances that are generally used in all businesses including in the manufacturing companies like Jaguar Land Rover Automotive Plc, are material variances, variable overhead variances, and labor variances and fixed overhead variances (Jaguarlandrover.com, 2016). Material cost variance is defined as the differentiation that takes place between the cost of direct materials that is considered as the standard and are specified for the achieved output and the real cost of the materials that are considered as direct. The material cost variance (MCV) is determined from the differences between quantities of material allowed and the quantities consumed for the production (Drury, 2012). It is the differentiation between predetermined and the actually paid prices. Mathematically, the material cost variance is represented as: MCV = (SQ x SP) (AQ x AP) Where, AQ represents Actual Quantity, AP represents Actual Price, SQ represents Standard Quantity for the actual output and lastly, SP signifies Standard Price. Materials Price Variance (MPV) represents the difference between the price at which the raw materials are purchased and the raw materials average price. It is mathematically represented as: MPV = (Standard Price Actual Price) x Actual Quantity It is considered as unfavorable at the time when definite price paid for raw materials exceeds predestined standard price. This is used for calculation during the purchasing of materials rather than during the use of the materials. MPV helps in corrective action and performance management (Horngren et al., 2012). The material quantity variance (MQV) is the definite quantities of materials which are utilized in production of goods and vary from standard magnitude. It is mathematically represented as: MQV = (SQ for actual output AQ) x Standard Price It is considered to be favorable when the use of definite magnitude of direct raw materials is lower than standard magnitude. The material mix variance (MMV) occurs at the time during which raw materials are not used in producing products used in the standard formula of accounting (Young, 2012). It is mathematically represented as: MMV = (Revised Standard Quantity AQ) x Standard Price Labor cost variance (LCV) identifies the differentiation that takes place between the standard direct wages and the real direct wages paid specially for the output received. Mathematically, it is represents as: LCV = (SH x SR) (AH x AR) Labor rate variance (LRV) is the differentiation of the actual fee that is paid to labor and the specified standard price of labor. It is mathematically represented as: LRV = (Standard Wage Rate Actual Rate) x Actual Time This is considered as unfavorable at the time during which actual rate of wage paid go above the prearranged standard fee of wage. Labor efficiency variance (LEV) is defined as the time taken relative to the specified standard time for work performance (Horngren et al., 2012). It is mathematically represented as: LEV = (SH for actual output AH) x Standard Rate. It is considered to be favorable at the time during which real hours are relatively lower than allowed average hours. Thirdly, Variable Overhead Variances is the differentiation that takes place between the real variable overhead that incurred and that variable overhead that is considered as the standard. It is mathematically represented as: Variable OH Cost Variance = Standard Variable OH on actual production Actual variable OH Lastly, the differentiation that takes place between the absorbed or recovered average overhead for definite productivity and fixed overhead that is actual is termed as Fixed Overhead Cost Variance. It is mathematically represented as: Fixed OH Cost Variance = (Recovered or absorbed Fixed OH) (Actual Fixed OH) Problems and Limitations of using Variance Analysis The main problems of using variance analysis by the company are: Firstly, the variance analysis is a time consuming factor as this analysis needs a one month time. However, the management requires the information much faster for decision making, thus this type of analysis is generally avoided by the managers (Epstein and Lee, 2011). Secondly, the reasons for variances cannot be identified from accounting records (Drury, 2013). Thus, the managers have to search for information in bills of materials, overtime records. This extra work is cost-effective. Lastly, as variance analysis is a comparison of arbitrary and actual results, the resulting variance might not defer any useful information. 4. Operational Budgets Different Types of Operational Budgets Operating budget is defined as a statement that represents the financial plan of an organization during period of budget and reflects the operating activities of the business that is expenses and revenues. The types of operational budgets are revenue, expense and profit budgets. Expense budget represents the expected expenses at the time of budget period (Seal et al., 2012). In this type of budget, three types of expenses are evaluated; these are fixed, discretionary and variable expenses. Revenue budget determines the revenue required by the firm and it also projects the amount of future sales. Profit budget is the combination of both revenue and expense budgets into a single statement that indicates the net and gross profits. Advantages of Preparing Different Operational Budgets The primary advantages of preparing various kinds of operational budgets are firstly, the different types of budgets help the managers to keep a track of record of total expenses, total revenue and the profit earned by the company. Secondly, the different types of operational budgets help to establish financial accountability and reduce the probability of losing the aim of the organization (John Y. Lee., 2012). These budgets help the managers to take decision as all the data are readily available. Thirdly, confusion reduces and the accounting becomes more transparent and simple. Lastly, the future expenses of the organization can also be projected easily and thus helps in decision making. Conclusion Therefore, it can be concluded that, in every organization including Jaguar Land Rover Automotive Plc, management accounting is applied in order to collect systematic information of the organization. This assists the managerial investigation, evaluation and verification of the functions of each division in order to take decision and to accomplish the goals of the particular company. Depending on the industry to which a particular company belongs to, the various types of costs and variance analysis are applied in order to make the operation of the company easier. Recommendation Thus, it can be recommended that the company should employ management accountant in order to make the operations of the company easier. It is not necessary to implement all the types of variances in an organization. For instance, it can be recommended that the organization Jaguar Land Rover Automotive Plc, should implement the purchase price variance as the particular company belongs to the manufacturing industry and this specified company is in a highly competitive market. Similarly, it is not necessary to implement all types of costs within the organization; rather based on the operations of the organization the costs should be calculated. References Bhattacharyya, D. (2011).Management accounting. Noida, India: Pearson. Bhimani, A. (2012).Management and cost accounting. Harlow, England: Financial Times/Prentice Hall. Drury, C. (2012).Management and cost accounting. Andover: Cengage Learning. Drury, C. (2013).Management accounting for business. Andover: Cengage Learning. Eldenburg, L. (2011).Management accounting. Milton, Qld.: John Wiley Sons. Epstein, M. and Lee, J. (2011).Advances in management accounting. Bingley, UK: Emerald. Epstein, M. and Lee, J. (2015).Advances in management accounting. Bingley, U.K.: Emerald. Groot, T. and Selto, F. (2013).Advanced management accounting. Harlow, England: Pearson. Horngren, C. (2011).Introduction to management accounting. Upper Saddle River, N.J.: Prentice Hall. Horngren, C. and Horngren, C. (2012).Management accounting. Toronto: Pearson Canada. Horngren, C., Datar, S. and Rajan, M. (2012).Cost accounting. Upper Saddle River, N.J.: Pearson/Prentice Hall. Horngren, C., Harrison, W. and Oliver, M. (2012).Accounting. Upper Saddle River, N.J.: Pearson Prentice Hall. Jaguarlandrover.com. (2016).English | Jaguar Land Rover Corporate Website. [online] Available at: https://www.jaguarlandrover.com [Accessed 30 Mar. 2016]. John Y. Lee., (2012).Advances in Management Accounting. Emerald Group Pub. Seal, W., Garrison, R. and Noreen, E. (2012).Management accounting. London: McGraw-Hill Higher Education. Young, S. (2012).Readings in management accounting. Boston: Prentice Hall.