Impact of Caste System in India Essay

1. Introduction 1.1 Brief introduction of the background: Feminist translation rose in the process of â€Å"cultural turn† proposed by Bassnett Susan and Lefevere at the end of the 1970s and in the early 1980s, it was the product of the latest advances in translation theory and the vigorous development of the feminist movement that first launched in Canada by some outstanding Canadian translators, like Susanne de Lotbinià ¨re-Harwood, Barbara Godard and Kathy Mezei.(Susan 1990) A strong movement of French-language feminist experimental writing in Quebec stimulated their desire to promote and to theorize activities of literary mediation. Since then, some feminist theorists came up and made a lot of critics about the feminist translation theory, the most typical and influential ones are: Sherry Simon’s Gender in Translation: Cultural Identity and the Politics of Transmission; Luise Von Flotow’s Translation and Gender : Translating in the Era of Feminism; and Barbara Godard’s Views on feminist translation studies. The purpose of feminist translation theory is firmly opposed to placing women in the lower social class and making translation subsidiary to literature. They are against that, as John Forio summarized:â€Å"translators are handmaiden to authors, women inferior to men.† This is the core of feminist translation theory, which seeks to ‘identify and critique the tangle of concepts which relegates both women and translation to the bottom of the social and literary ladder’. We can see that it stressed the subjectivity of translation, hold the idea that original is equivalent to the translation and the gender discrimination can be eliminated by rewriting the translation. (ç ®â‚¬Ã¤ ¸ ½Ã¤ ¸ ½2012:1-27) From this point of view, the theory is accepted by most, especially translation theorists, since it has provided a new learning perspective for them in translation theory research and translation practice. 1.2 The application of the feminist theory in literature. As one of the most important foundational texts of our Western culture. However, there are many masculine language, image and metaphor in the early Bible so that it is hard to avoid not to consider God as male. With the rising of feminism, women Christian became awakening to the situation of women’s oppression, so they reacted strongly against the overwhelmingly masculinist bias of the Bible, and the way it had for so long been used to constrain women. While the method they adopted is to reinterpretate the Bible from a feminist point of view, to translate the Bible by means of â€Å"neutral† or â€Å"gender-inclusive language† and propose several amendments of the translation of the Bible, which resolves the concept of feminist translation. However, some people think that the rewriting of the Bible may lead a misunderstanding of it, for the fact is that the social status of female in that era is extremely low. We can judge from the following: The Bible teaches that woman brought sin and death into the world, that she precipitated the fall of the race, that she was arraigned before the judgment seat of Heaven, tried, condemned and sentenced. Marriage for her was to be a condition of bondage, maternity a period of suffering and anguish, and in silence and subjection she was to play the role of a dependent on man’s bounty for all her material wants, and for all the information she might desire on the vital questions of the hour, she was commanded to ask her husband at home. Here is the Bible position of woman briefly summed up. (Stanton l972:7) Different translation versions of the Bible are allowed nowadays, on condition that the religious rules and the historical truth of the original text not be violated. Otherwise it won’t become an authorized and popular one. With the rapid development of the feminist translation theory, there sprang up numerous recomments on the reinterpretation of feminist literature in China and abroad. Some main research texts are: Pride and Prejudice; Zhang AIling’s translations; Jane Eyre; Diary of a Mad Black Woman; A Frolic in the Snow; The Color Purple;《王å ®â€°Ã¥ ¿â€ Ã¯ ¼Å¡Ã§â€ ·Ã¤ º ºÃ¥â€™Å'Ã¥ ¥ ³Ã¤ º ºÃ¯ ¼Å'Ã¥ ¥ ³Ã¤ º ºÃ¥â€™Å'城å ¸â€šÃ£â‚¬â€¹and so on. Through the recomment on the feminist literature, and the comparison of different versions from gender point of view, more and more people were awakened by the feminist consciousness, it earned widespread attention to some extent, it even changed the position of men and women in an unnoticed , fast way. For example, there are two different translated versions of Li Limei and Sun Zhili to Pride and prejudice. As far as Austen’s ideas on marriage are concerned. Li Limei’s preface for her translation of Pride and Prejudice:She criticized most of the marriage at that time†¦(she thought) the base of an ideal marriage should be mutual love and understanding†¦but she never put money and love ai the opposite position; instead, she showed that money played a key role in an ideal marriage. In Sun Zhili’s preface for his translation of Pride and Prejudice : she accepted Collin’s proposal just for the purpose to have a good home, a â€Å"safe box† whi ch ensured that she can be protected from cold and hunger. She didn’t mind the fact that she couldn’t enjoy the happiness of love after she got marriage. And to some extent, it reflects the miserable fate of women. It shows us that how the subjectivity influences the translation, in the example above, the female translator, influenced by gender consciousness, can better grasp and reproduce the details related to feminine in the original text. However, the male translator, lacking the gender consciousness, often neglects these details, and even weaken or distorts the feminist purpose in the original text. 2. Theory foundation and their strength and weakness 2.1 Sherry Simon and her Gender in Translation: Cultural Identity and the Politics of Transmission Sherry Simon and her Gender in Translation: Cultural Identity and the Politics of Transmission, which is one of her most significant monographs of translation studies and is also the first comprehensive discussion of the western translation studies from feminist perspective. The book mainly explored the influence on translation theory and practice on the part of feminism based on political and literary movement. In Simon’s words, the book is the product of feminism and translation studies from the perspective of culture. It abandoned the traditional translation theory and held that translation was not a simple mechanical language conversion ,but also the constant extension the renewal of an unlimited number of text discourses. Therefore, translation, considered as an act of writing through highlighting the subjectivity of the translator, is also a rewriting behaviour in specific social, historical and cultural context. Sherry Simon concentrated on the discussion of replacing those hackneyed language by means of the positive discourses that enable to convey the function of identity in translation practice. Sherry Simon’s feminist theory has broken the shackles of translational translation theory, promoting the play of individual initiative, advocating individual interest and needs and recognizing the individual world view.(Simon 1996:105-108) Simon focus on underlining the importance of the cultural turn in translation. Cultural studies brings translation an understanding of the complexities of gender and culture. It allows us to situate linguistic transfer within the multiple ‘post’ realities of today: poststructuralism, post colonialism and postmodernism. (Simon 1996:136) Thus Simon links gender and cultural studies to the development in the post colonialism. The exact scope of post colonialism is open to some debate; however, it is generally used to cover studies of the history of the former colonies, studies of powerful European empires , resistance to the colonialist powers and, more broadly, studies of the effect of the imbalance of power relations between colonized and colonizer. The consequent crossover between different contemporary disciplines can be seen by the fact that essays by her and Lefevere appear in collections of postcolonial writings on translation, and Simon herself makes extensive reference to the postcolonialist Spivak.(Jeremy 2010:133) 2.2 Luise Von Flotow’ Translation and Gender : Translating in the Era of Feminism Followed by Sherry Simon, Luise Von Flotow wrote her Translation and Gender : Translating in the Era of Feminism . After the publication of this book, there came into being a lot of thesis about the feminist translation theory almost at the same time. The importance of it is quite evident. However, does it rightly or properly criticize and comment on the feminist translation perspective? We know that (a) the book systematically expounded the origin, development of the feminism, as well as its relationship with translation. (b) And it perfectly combined theory and example by citing abundant cases. The most heating topic was her three feminist translation strategies: â€Å"supplementing†, â€Å"prefacing† and â€Å"footnoting† as well as â€Å"hijacking†. She explained to us those methods the translators use in their work elaborately. (c) More importantly, as a women, Luise did not hold a bigoted idea, but a justice one to feminism. All of those are strengths, but (a) the language she studied focused on Hebrew, French, and German which all of them have typical gender, number and case. It is not convincing for the Chinese, Japanese and Korean readers for their language can not be obviously distinguished. (b) her criticizes from Outside Feminism and Within Feminism leave us an impression that the feminism overemphasize their manipulative and political act by tampering and the authors’ writing style, without regard to the readers’ feeling. Presenting to us their colonialism in translation. (Flotow 2004) 2.3 Barbara Godard’s Views on feminist translation studies. Barbara Godard was born in Toronto in 1941, she was one of the most famous feminist translators who were the first to engage in feminist translation. She published six translation works including dozens of translations of poetries, proses and fiction excerpts. Godard emphasized on the profiling of women and the translator in the translation. She wrote prefaces all her translators, showing her rejection of invisible women, translators and translations. An important discovery she found was that the language differences between women and men, she found that women must put female language translated in to patriarchal language when they got involved in to the public domain, so women were â€Å"bilingual†, with at least two kind of visions of looking at reality. However, men has a single perspective because of their power positions of masters. When it came to the translation of women’s work, this narrow perspective of men were fully exposed. What she sought was not the â€Å"one to one correspondence† between the translation work and the original texts, but the recreation of the translation to the feminism in the original text. Godard was absolutely a pioneer in western feminist translation and her feminist translation practice and theory were extremely important for us to study the western feminist translation. However,(a) her works were so radical that it was almost impossible for the translators to find the so-called equivalence of the original work and the translation work. (b) Godard’s translation were indeed limited to the highly educated elite readers for she thought it was one of the strategies of feminism that required the text of elitism to make the text more readable. 3. Conclusion It is regarded as a good way to improve the women’s social status with language and translation, we are also delighted to see the improvement of the subjectivity and the translators, but it will become debateable if the translators attempt to change the style of the original work, or rewrite it to serve their political act. If the translation is not fidelity ,we won’t care whether it is beautiful or not. What we should do is not to rewrite all the works forcefully, but fully analyzing and translating the feminist works with female consciousness, so that our voice can be heard,and our female consciousness can be released from the male-centered one.(ä ¹ Ã© »â€ºÃ¤ ºâ€˜ 2002) The translation theory and translation practice now mainly focus on some typical literary translation and texts, but not spread to the people at bottom. It is suggested that the mass reading and some other aspects should also be involved. As for China, we still did not have any formal feminist movement, plus we lack of the deep research about translation. Hence we haven’t achieved a remarkable achievement concerning the feminist translation. We should avail ourselves of this opportunity to call on Chinese translators apply this feminist consciousness into their translation. Because it benefits not only the development of feminism, the gender study, but also the translation studies. The revolution of the translation may be a revolution of literature, and a revolution of human culture.

The Lebensborn Project essays

The Lebensborn Project essays The topic of eugenics cannot be discussed without encountering the Holocaust, but this is as it should be. When contemporary geneticists, genetics counselors and clinical geneticists wonder why it is that genetics receives special attention from those concerned with ethics, the answer is simple and can be found in history. The events which led to the sterilization, torture and murder of millions of Jews, Gypsies, Slavs and children of mixed racial heritage in the years just before and during the era of the Third Reich in Germany were rooted firmly in the science of genetics (Muller-Hill, 1988). Rooted not in fringe, lunatic science but in the mainstream of reputable genetics in what was indisputably the most advanced scientific and technological society of its day. The pursuit of genetic purity in the name of public health led directly to Dachau, Treblinka, Ravensbruck and Auschwitz. As early as 1931 influential geneticists such as Fritz Lenz were referring to National Socialism as "applied biology" in their textbooks (Caplan, 1992). As difficult as it is for many contemporary scientists to accept (Caplan, 1992; Kater, 1992), mainstream science provided a good deal of enthusiastic scientific support for the virulent racism that fueled the killing machine of the Third Reich. When the Nazis came to power they were obsessed with securing the racial purity of the German people. The medical and biomedical communities in Germany not only endorsed this concern with "negative eugenics," they had fostered it. Racial hygiene swept through German biology, public health, medicine and anthropology in the 1920s and 1930s, long before the Nazis came to power (Weiss, 1987, Muller-Hill, 1988; Proctor, 1988; Kater, 1992). Many in the medical profession urged the Nazi leadership to undertake social policies that might lead to enhancing or increasing the genetic fitness of the German people (Kater, 1992). Eugenics consumed the German m...

Best Places to Find Gifts for Geologists

Best Places to Find Gifts for Geologists Stumped on what to get the geologist in your life for the upcoming holiday, birthday, or anniversary? Heres a short list of places to shop and gifts to get for that person who loves all things geological. The gift ideas in this geologic gift guide range from serious to wacky, plus a few items to make your jaw drop! Not on the list are all of our favorite books for geologists - for those, visit our  book reviews. Geological Tool Gifts   The Brunton Co. The Brunton Company is the maker of world-standard field tools for geologists, starting with their famous compasses many of us know simply as Bruntons. Forestry Suppliers For everything from hammers to sieves, Forestry Suppliers has a great inventory of tools your geologist will enjoy. Amateur Geologist Amateur Geologist boasts all sorts of gifts for geologists from the tools they’ll need in the field to books, geological maps, and even fun, educational items for kids. One can never have too many 10X magnifiers – at least a geologist can’t! Here are our picks for the best magnifiers on the market. Magazine and Guide Gifts for Geologists Bobs Rock ShopWhile Bob doesnt sell rocks at his rock shop (Bob’s Rock Shop is actually an online publication and community for rock enthusiasts), but this great Web destination has advertisers who do- or you can get a subscription to  Rock Gem  magazine here. Earth MagazineEarth Magazine is one of the best and most popular magazines for those who take geology seriously (the publication was formerly  titled Geotimes). You can buy gift subscriptions for your geologist on their site. Mountain Press PublishingMountain Press Publishing’s online bookstore is home to the highly regarded Roadside Guide and Geology Underfoot series of books. U.S. Geological Survey Maps and MoreYes, the USGS has a store, and it’s full of great gifts for geologists! Find maps, posters, passes, products and more from the worlds coolest government agency. Desert GuidesDesert Guides host an assortment of books about getting around, and even finding wealth, in the desert. Your geologist will get lost in the fascinating information and stories! Minerals, Rocks, and Collectibles Gifts Science Stuff Science Stuff, formerly known as Earth Stuff, has gifts for any young scientist. We especially like their Earth science section with rocks, minerals, tools, fossils, and books for smart kids interested in all things geology. The Mineral GalleryThere are hundreds of mineral shops on the Web, but the Mineral Gallery probably has the best selection of minerals for sale for your geology enthusiast. FulguritesWhen lightning strikes the ground, sediments are fused together by the energy creating beautiful and unique crystal-like structures. Various mineral dealers sell the melted results as collectibles, you can find them at the link above. Top Stone Rolling FountainsThese fountains feature large stone spheres spinning miraculously suspended on water. Uniquely beautiful, these gifts are perfect for the geologist or rock enthusiast who has everything. We love this site. Spheres To YouThey call themselves the biggest seller of stone spheres in the world, and we believe them. Their selection is incredible. The Soft EarthPottery artist, Joan Lederman, uses pedigreed seafloor mud from Woods Holes oceanographers to make wonderful objects and collectibles. U.S. Geological Survey Bench Mark ReplicasFull-size reproductions in pewter of those cool brass benchmarkers from all around the world from the most famous summits to the South Pole. They even make earrings, pins, pendants, and more.

ECONOMICS FOR BUSINESS Essay Example | Topics and Well Written Essays - 2000 words

ECONOMICS FOR BUSINESS - Essay Example But with the passage of past two years, much is still to be done to revive the American economy, since the public also has shown their displeasure for many of the policies of the Obama regime. Though the Obama regime has promised jobs for the millions of the jobless Americans, much has to be seen the way in which the whole American economy is going to sway in the coming years. Two years ago with the change in the regime, everyone thought that the recession would be soon over and that the American economy will soon be resurrected back to its previous permanent superior position. But things have so much changed and it is seen that the whole set of optimistic predictions about an instant recovery were turned into rubble. Thus the whole thing of a temporary kind of resurgence only ended up in brewing more trouble for the US economy and the final result was that the start of a double dipping recession. Really it was a shock to the millions of the entrepreneurs as well as the American citi zens in general, since this was the worst scenario that they had ever predicted or they ever wanted to happen. (www.bothsidesofthetable.com) The American government along with the Federal Reserve remained a mute spectator to the entire happenings, since they were also quite helpless and did the maximum that they could to save the entire US economy. But the US economy was sinking constantly and the Obama regime could do nothing to protect the consumer’s interests or the business investors. Indeed billions of dollars that were invested by the entrepreneurs and the investors went up for nothing which meant that it pushed the US economy deeper into financial trouble. The rising inflations during the past two years along with the loss of jobs nation wide, has made things very bitter and increasingly difficult for the American citizens, since they could not afford for even the essential utilities that they had previously enjoyed before the start of the recession. Life has turned fr om tough to the worst during the past two years. The foreign investors from the other countries totally shied away from the US stock markets, since things were becoming much worse and the whole US economy was bundled up in the past two years into increasing debts and poverty started to rule most of the US states. People had indeed opted for a regime change thinking that they would get a better government with the Obama regime but things have still not happened in the same way as they intended it to be. The Year 2010 has been a year that has been marked by the US government and the US Federal Reserve as a year, which was particularly meant for raising adequate funds for resurrecting the US economy as it was during the post recession era. But how far the fund raising has raised the capital for the various US industries and the American economy is still yet to be seen. Though the recession has started to recede and the US economy is showing a bounce back from the past years, still the investors as well as the general US public along with the business community is showing little optimism, regarding the various reforms and the policy packages that are being announced by the US government. (www.bothsidesofthetable.com) As per the US government’s statistical data, the unemployment rates are regarded to be much below the ten percent mark. But though this is the data that has been produced by the official agencies all across the US, the actual

Steps to Ethical Decision Essay Example | Topics and Well Written Essays - 2500 words

Steps to Ethical Decision - Essay Example Three main assumptions that define how this issue could present an ethical challenge. The conflict involved is to what extent is the appreciation token genuine but not a bribe. More apparently, the winner of a tender out of good will decides to present appreciation to the entire panel openly inform of either cash, a party or any other form that may appear inducement. No doubt, many will find it within the sound business practice considering it happens publicly and more importantly out of the willingness of the rich supplier. Secondly, such offers are hard to be defined within the context of bribery because this is not done in secret, and everyone gets an entitlement to a fair share. Lastly, this occurs after the panel has established successfully that the supplier justly deserves the tender, however accepting gifts or goodies could jeopardize other potential competitors in future.Concisely, some parties may argue that it may be unethical to accept offers from business partners. Howev er, the manner at which this offer is given appears fair and not an inducement. When trapped in such a dilemma and case, the eight clearly outlined steps are fundamental in bringing the conflict to sanity. Basic Ethical Principles. Situation analysis of benefits versus burdens. While some decisions may appear ethical, it may bring huge burden to an organization. Loss of integrity and the perception of lack of fairness are two critical challenges that may accrue from a controversial ethical decision.

Answer question Essay Example | Topics and Well Written Essays - 1000 words - 3

Answer question - Essay Example Nonetheless, the relationship between Rose and Saba concerning a graphic design desktop computer worth 1,500 did not constitute a valid contract. Despite the seller’s â€Å"offer† of the item for sale, MacIntyre (2013) would argue that Rose’s response did not meet the â€Å"acceptance† test. Her counter-offer of 1,000 for the same item was not readily accepted by the seller, thus stripping the agreement of any validity. This case is almost similar to Hyde v Wrench (1840) 49 ER 132 in which the respondent offered a piece of land valued at  £1,000 for sale (Elliott, & Quinn, 2014). The plaintiff gave a counter offer of  £950 which the seller refused. The plaintiff then communicated his acceptance of the initial offer of  £1,000, but the seller refused to sell the property to him, prompting the litigation for performance. The court is likely to follow the precedent set in Hyde where a counter-offer invalidated the contract and stripped the claimant of the rights to specific performance. The status of contract between Rose and TW depends on whether each party acted reasonably to see its creation. Whereas the two weeks that Rose took to communicate her acceptance of the TW offer was reasonable, it may have been the cause of the subsequent delay, leading TW to revoke the contract. The main legal issue in this case is whether TW made a valid revocation of the offer. The validity of a revocation of an offer principally lies in its communication to the offeree. Rose has grounds against the validity of TW’s letter of revocation. Rose’s claims are backed by the ruling in Byrne & Co v Leon Van Tien Hoven & Co [1880] 5 CPD 344 where the court imposed a ban on revocation of an offer by the postal rule, but allowed acceptance under similar circumstances. As Justice Lindley held in the case, TW would only be deemed as having validly revoked the offer through a direct communication

Examining different types of budgets and their uses

Examining different types of budgets and their uses Budgeting operations are very important for any kind of an organization, that is involved in making profits or not. This is the case because all forms of organizations have a number of resources, both material and human, which have to be managed in order to promote and effective realization of goals and objectives. As well, all organizations shall have a number of obligations and missions that have to be realized within stated time durations, and hence budgeting acts as one of the major tools that can be greatly applicable towards realization of goals and objectives. This paper shall hence give the major findings on the budgetary framework, usage and benefits of the 8 types of budgets. Introduction Definitively, a budget refers to forecast of companys incomes and expenses anticipated for a given period of time. With a budget, an organization is able to analyze how much money they are making and spending, and they are able to figure the best way to channel it among various categories and departments. Budgeting depicts the entire process of analyzing and planning using a budget. Since budgets are vital tools for management and planning, the process of budgeting generally affects all types of organizations regardless of their size and composition. Many organizations participate in budgeting process with the view of determining the most cost effective and efficient strategies of making profits and intensifying its capital and asset base. In management, budgeting guides an organization to use its scarce resources in a way that exploits the existing business opportunities well. Good budgeting concepts integrate efficient business judgment and help the management to make decisions reg arding the overall performance of the company. In budgeting, an organization typically develop long-term and short-term plans that assist in implementation of its policies and even though its expensive and time consuming, it increases awareness of costs and coordination of activities channeled towards achievement of company goals and objectives. In any organization, an effective budget always explains the projected route a company would follow in achieving its objectives and goals, and it summarizes the forecasted result of production and marketing efforts, and acts as a benchmark in which the management compares its performance against the actual outcomes. The major functions of budgeting include planning and control. Planning activities convey the views and plans of a company in scientific terms and the eventual planning on its part creates the framework for control, which an organization uses to delegate duties and standardizes procedures (Banham, 2000). Budgeting process is chronological in nature, and consists of many budgets that are roughly classified according to methods and techniques of an organization in generating and spending its money. Different budgets are used for different applications. Some of these mentioned budgets deal with income coming from dividends, sales and interest. Consequently, other budgets give details of sources of expenditures like labor, selling costs, purchases, and factory costs. Some unique types of budgets are chiefly concerned with investments and forecast for company productivity and performance. These budgets are classified according to their usage and include ,Sales budget, Production budget, Direct materials usage budget, Direct materials purchase budget, Direct labor budget, Factory overhead budget, Selling and administration budget and Cash budget (Colin, 2005). Types of budgets Sales budget In any organization, its the sales department that has the overall responsibility of preparing the sales forecast. Sales forecast is a requirement in devising sales budget on which an organization can schedule its production. Sales budget refers to a comprehensive schedule that shows the anticipated sales for a given period of time. The plan for this given period is usually expressed in terms of volume of total sales and selling prices of each class of goods or services. An accurate sales budget is an important element in budgeting as it contributes to the overall organization budgeting process. If sloppily done and formulated, the rest of the budgeting process becomes a waste (Adams, et al., 2008). The sales budget is also referred to as revenue budget since its a preliminary step in preparation of master budget. In an organization, sales budget assist the management to determine the amount of units to be produced thus the production budget is formulated after the sales budget, whic h in turn is used to determine budgets for production costs that include direct materials , production overhead costs and direct labor budget. In essence, the sales budget is very critical in that it elicits a chain of reaction that often leads to growth and development of other types of budgets. The sales budget consists of sales that are expressed in terms of number of units and the amount of revenue including all expenses that support sales, advertising and the cost of distribution of goods sold. Sales budget also consist of forecast of distribution of expenditure for goods sold (Banham, 2000) When developing a sales budget, the following calculations are formulated; the sales budget is erected by multiplying the budgeted sales in units by the selling price. Budgeted Sales = [Budgeted Unit Sales] [Budgeted Sales Prices] For the management, sales budget is often the preliminary step in preparation of the master budget. All other components in the master budget do depend on it in some way. Production budget Its mostly prepared with data from sales budget. Companies that are product oriented usually create production budget that tends to estimate the number of units that ought to be produced in order to meet the sales goals and objectives. The other function of production budget is that it estimates different types of costs involved in production or manufacturing of the said units, inclusive of material and labor costs (Colin, 2005).Any typical organization spends huge amount of money in production than in any other type of expense. For this reason, its vital to create production budget that include all production expenditures so as to estimate the future working capital and future effects on inventory and levels. Production budget is an all-inclusive plan that considers all manufacturing works to be done within the period including the amount expenditures to be incurred on these projects. When creating production budget, it requires individuals involved to be accurate with detailed prod uction estimates .This kind of estimates are typically prepared in combination with the title budgets, which must be finished prior to contracting of other project (Horace, et al., 2007). Before production budget is prepared, the management should always review the production period of budget. The major function of production budget is that it calculates approximately different costs involved in production or manufacturing of products including the cost of materials and labor. When calculating the total production needs, an organization adds anticipated sales to ending inventory and deducts the commencement of inventory from that sum. Total production= (projected sales) + (ending inventory) (starting inventory). Direct materials usage budget Direct material budget refers to analytical plan that shows how much materials would be required in manufacturing or production and the amount of material required to meet the production needs. Its usually prepared after calculation of production needs or requirements. Materials budgeting show the amount of raw material to be purchased in order to accomplish production requirements and the necessary amount to provide adequate inventories. Preparation of this kind of budget constitutes the organizational overall use of material requirements planning (MRP).This organization tool help manage inventories and materials, and ensures the required materials are available in the right quality and quantity and at the required time to meet the production needs of the company. Direct materials budget regularly go along with a schedule of anticipated cash payouts for raw materials and this plan is required for the preparation of the overall cash budget. Expenditures for materials include the cost of purchases of purchases the present budget period. Direct material budget is mostly constructed to determine the amount and cost of any additional materials needed to fulfill the anticipated production levels. Most organizations depicts this in two tables, where the first table shows the number of units to be purchased and the total cost for those purchases while the second table shows a plan of the projected distributions of cash to suppliers of materials. The formula for the computation of materials purchases is given by:- Purchase costs = (Materials Purchase Costs Unit of Materials to Be Purchased) X (Unit Price). Most successful organizations uses the planning and control of a direct-materials budget in order to determine the level of competence in their cargo space, inventory system success and to appraise the capacity of dealers to supply raw materials in the estimates and qualities that are required, and plan material purchases in relation with movement of funds into the organization (Livingstone Leslie, 1994). Direct materials purchase budget Production budget provide necessary information for determining the projected amount of direct materials that ought to be purchased.   Simply by multiplying these amounts with the anticipated costs of purchase price, gives the total costs of materials to be purchased. The major function of direct material purchases budget, is that it provides the essential framework to plan and schedule cash payments for direct materials (Peter McLaney, 1997).This budget also critically reveals the companys planned end of the fiscal year inventory .this value is very important in cost accounting techniques because it a vital component in preparation of the budgeted year ending balance sheet. For effective implementation, the direct purchases budget should be incorporated with the production budget to make sure any level of production is not interrupted during the period of production. This budget tends to estimate the quantity of materials to be purchased in order to promote the budgeted production level and keep desired inventory levels. Direct materials to be purchased are given by:- Materials to be purchased = (materials required for production) + (desired ending materials inventory) (estimated beginning materials inventory) (Horace, et al., 2007). Direct labor budget Definitively, direct labor budget refers to a fixed Schedule for anticipated labor cost. The anticipated labor costs is chiefly reliant on projected volume of production or production budget. The labor needs are dependent on production volume multiplied by direct labor-hours per unit. The derived product is then multiplied by direct labor cost per hour to achieve the exact budgeted direct labor costs. This budget is created from the production budget where direct labor needs are computed to make the management know whether there is sufficient labor time to fulfill the budgeted manufacturing requirements. This advance knowledge helps the management in to develop plans to regulate labor force when adverse situations occur (Livingstone Leslie, 1994). Organizations that fail to budget well always face the risk of having labor shortages or increases in unwarranted times. This kind of unpredictable often leads to inconsistent labor policies that contribute to insecurity, low workers moral e, and low productivity. Direct materials budget is used in an organization to illustrate the amount and cost of direct materials to be purchased. It also provides the foundation for preparation of direct labor cost budget (Colin, 2005).Most organizations give this budget in terms of the number of units and the total costs. Labor hours are displayed using parameters like the type of operation, workers used, and the overall cost centers involved. Total direct labor cost is given by:- Total direct labor cost = (Expected production) + (direct labor hour per unit) + (direct labor cost per hour) Factory overhead budget In cost accounting, factory overhead budget is referred to as a to-do list of all anticipated manufacturing or production costs apart from for costs related to direct material and labor. Factory overhead include items like indirect material and labor, cost of insurance, rent and rates Factory overhead are usually variable or fixed, or a blend of the two. The major function for this schedule is that it critically analyzes all the anticipated production costs for the specific period of time. Factory overhead budget does not include miscellaneous expenses incurred in marketing and administration. These expenses are considered miscellaneous because they are not involved in the production process. As mentioned earlier, production overhead costs determine the total production factory overhead costs and also determine the manufacturing overhead cost per unit. The overall overhead costs include the costs of materials required to make the finished product, direct labor costs needed to produce one unit and the factory expenses required to create one finished unit. The summation of the three costs gives the manufacturer a rough idea of the cost required to produce one unit or finished product (Horace, et al., 2007). Selling and administration budget Selling and administrative expense budget refers to a schedule of budgeted expenses for other areas rather than manufacturing. In organizations this type of budget consists of assemblage of many and individual budgets that are forwarded by various departments. It provides a detailed plan involving all the companys operating expenses, other than the ones involved in production. The said expenses are required in maximum in order to maintain the sales and organization overall operations for a given period of time (Peter McLaney, 1997). This comprehensive financial plan is analytically used by the management to plan and control the day-to-day running of business affairs and activities. In this budget the organization gives details of the amount of money it projects to spend in support of manufacturing or production and sales efforts to be taken. Selling and administrative expense budget consists of employees salaries and benefits, office supplies and expenses; expenses sustaining admini stration, taxes, and any other professional services (Livingstone Leslie, 1994).Normally, these expenses differ little for changes in the volume of production which fall within the period of budget. As a result, the selling and administrative budget is always a fixed budget. Cash Budget Cash budget is definitively referred to as an evaluation of cash outflows and inflows for an organization for a  given period of time. They are mostly used to appraise the performance of an organization and check whether it has adequate cash to accomplish the overall regular operations of a company. The budget is also used to check whether funds are being used as per laid down guidelines. The cash budget shows the companys liquidity position and shows the capability of an organization to meet it goals and objectives. Even though profits promote liquidity, they do not have a high relationship. This budget assists the management in keeping proper cash balances that relates with needs and objectives of the organization. It also helps the management to plan usage of cash where by it avoids cash fro lying idle and prevents possible funds shortages. most budgets consists of four sections that include receipts section, disbursement section, cash surplus section and finally the financing s ection which gives details of payments and borrowings expected during the budget period (Horace, et al., 2007). A budget properly prepared shows how funds flows in and out of the organizations and indentify any loopholes that may slow organization productivity. The cash budget also determines the organization future ability to pay expenses, loans and as well as debts. Banks and other financial institutions grant loans to organizations that have effective liquidity ratio and proper systematic cash plan. Similarly, organizations that function on a casual basis are able to borrow more funds at unfortunate times (Colin, 2005).Cash budgets are commonly given by:- Budgeted Cash Available = (Beginning Cash Balance) + (Budgeted Cash Collections) Conclusion Therefore, for any organization, Budgeting involves the process of controlling and planning the overall activities of a company. It analytically covers precise details of management, sales, marketing, operations, and finance, and thereby provides the management effective guidelines for future performance. Through the concept of budgeting, the management is also able to verify the most profitable use of its limited resources and also it increases the organization ability to deploy resources effectively. In conclusion, its imperative for any organization to trade effectively and efficiently without proper budgeting skills. Its important for individuals and organizations to build budgets to ensure proper movements of resources. References Adams, R., et al. (2008). Self-review for  higher  education  institutions. Melbourne: Australian Universities Quality Agency. Banham, R. Better Budgets. Journal of Accountancy, vol.2, no.1, 2000, pp.32 55. Colin, D. (2005). Management and Cost Accounting. 4th ed. New York: Thomson Business Press. Horace, R, Charles, E., P., Billie, M, (2007). Accounting Principles and Applications. 5th ed. New York: McGraw-Hill. Livingstone, Leslie, J. (1994). The Portable MBA in Finance and Accounting. New York: Wiley. Peter, A., McLaney, E. (1997). Accounting and Finance for Non-Specialists. New York: Prentice Hall. Question Two Budgeting and its functions Introduction Budgeting refers to the process of predicting or forecasting the organization incomes and expenses for a given period of time. Budgeting depicts the entire process of analyzing and planning using a budget. Since budgets are vital tools for management and planning, the process of budgeting generally affects all types of organizations regardless of their size and composition. Many organizations participate in budgeting process with the view of determining the most cost effective and efficient strategies of making profits and intensifying its capital and asset base. I budgeting is vital in an organization in that it provide measurements that help the organization management in planning and setting of goals and objectives. Effective budgeting assists an organization to forecast future performances and productivity. They make available a feasibility analysis that help an organization create an effective business model; identify required resource and capital requirements. Budgeting at times also helps in finding funding. Budgeting guides an organization to use its scarce resources in a way that exploits the existing business opportunities well. Good budgeting concepts integrate efficient business judgment and help the management to make decisions regarding the overall performance of the company. In budgeting, an organization typically develop long-term and short-term plans that assist in implementation of its policies and even though its expensive and time consuming, it increases awareness of costs and coordination of activities channeled towards achievement of company goals and meet its objective, and to measure up to standards set (Iain, 2003). Functions of budgeting For any individual or organization with the yearning for financial freedom, the most significant thing they can do is to appreciate the fundamental functions of budgeting. Generally without figuring what one owns and spends it would be impossible to make changes in ones spending habits. With the use of adequate budgeting schedule, it acts as a tool that assist individuals and organizations track areas where changes can be done to improve monetary situation. Budgets serve a number of useful purposes that includes planning, coordinating, communicating, motivating, controlling and evaluating (Rubin Irene, 1997). Planning Generally, a budget is a plan for the operations of a company for a given period of time. As a planning tool, budgets are vested with the sole function of determining an organizational programs and objectives .They tend to evaluate available alternatives as a way of achieving its goals and objectives. Planning also involves prioritizing where the most beneficial projects are put forward first and the less beneficial ones follow suit. In all financing activities, budgeting is the core function. Proper budget makes planning easier because it allows people to know which direction the company is following and what business activities it plans to engage in, in the future. Budget planning involves discovering and looking for sources of revenue and expenses, with the intention of meeting personal or organizational goals and objectives (Downes Goodman, 2006). Planning as the primary function of budgeting, it makes sure there is savings after the funds have been allocated for spending. Organ izations that plan and use effective budgeting strategies, they are ensured of successful management of their expenses and savings hence they are able to secure better investments in the future. The major advantages of budget planning are that they put checks and balances at specific points to prevent overspending I future at various levels, also they assist the management of an organization to take account of any unexpected need or requirements for funds. Though beneficial, planning as a function of budgeting has few shortcomings that include, it affects the quality of life and productivity of people and organizations especially in situations where there is excessive emphasis on savings. Also when the budget is planned to rigid, devotion to it tends to become a problem and fulfillment of organizational goals and objectives becomes a problem (Brookson, 2000). Coordinating In order an organization to properly grow and develop, the management needs to know what is happening within the company and have an unambiguous idea of what they expect in the future. Coordination as a component of budgeting has fundamental objectives that are important to the management. The act of Coordination makes budgets from various specific departments to work together with sole function of meeting the organization goals and objectives. The way budget are constructed is very vital including the figures it carries. The entire process of putting budget together involves correction of data regarding the business and the present and future needs of the company (Iain, 2003). Coordination of activities makes different individuals to participate in the making of budget where each of them contributes his or her knowledge to the areas of their expertise. In the process, employees learn from each other and this promotes the concept of teamwork and working together. Diverse units found in the company should coordinate different works they do. Communicating Budgets act as communication tools in that they allow individuals and management of organizations to pass information regarding the goals and objectives of the company. The management is able to promote goal congruence that allows the companys limited resources to be coordinated and channeled to key areas. Budgeting process gives organization opportunities communicate and this allows them to accomplish their goals, and hence gives them chances scrutinize those achievements as well (Rubin Irene, 1997). Communication being a core purpose of budgeting provides information that is significant in the entire business strategic planning. The communication between the management and employees helps establish a mutual understanding that is geared towards achieving the companys goals and objectives. Also different units in the company must communicate with each other during budget making process in order to effectively and efficiently coordinate their plans and efforts. Motivating Effective Budgeting and budgets allow an organization to motivate its workers by involving them in the budget making process. This concept of giving them a chance to make organizational decisions makes them feel valued and appreciated, and they respond by working harder with the sole aim of meeting the goals and objectives they set in the budget. Even if top-down budgeting technique does not realize this objective effectively, participative budgeting can be very encouraging and motivating. Budgeting can be an effective tool in promoting teamwork in places of work though many people and businesses dont realize it. Since the employees know the companys performance and productivity, they tend to channel all their effort in adhering to budgetary policies and work extra harder to make sure the companys goals are met (Sullivan, Arthur Steven, 2003). Controlling Budgetary control involves deliberate actions that are performed analytically with the guidance of a budget plan. Budget control involves the use of budget plan to control expenses with the aim of maximizing accountability. This purpose is mostly connected with line-item budgets. Technically once the budget is created; it acts as a planning tool for the organization operations. Management has power to use up funds within the set budget and to generate revenues within the specified margin of the budget. These Budgets are scrutinized regularly to countercheck variations and to establish whether the company is moving on the right target. If the company performance and productivity does not meet the requirements of the budget, immediate action is always taken to adjust its activities. The general aspect of budgeting allows an organization to control costs and avoid things not budgeted to be done. Proper budgets also give organizations a benchmark from which they evaluate the companys per formance. Control involves monitoring, and involves comparison of different informations to a given standard from where it is used to make corrective actions (Brookson, 2000). Evaluating The aspects of budgetary control are much valued and appreciated in an organization since they help an organization to evaluate and monitor team and organizational performance and provides the management of the organization with a clear idea of the company financial position and makes information and data available on which they base their action. Budgets at times are used as a tool of management, which reward and punish managers and their employees and also they are used as a basis for modifying future plans and budgets (Iain, 2003). One way to evaluate the management and employees performance is by comparing the company budget and the overall actual performance. Though an important concept of business, budgeting can cause massive problems in parts of workers especially in situations where they are not involved, and also where their jobs are dependent on meeting certain organizational goals and objectives established by the budgets. This happens in organizations that concentrate so much on evaluation purposes of budgeting and those organizations that conduct top-down budget process, rather than the bottom -up or participative one. Effective evaluation and monitoring of employees and the management as a whole, improves the efficiency and effectiveness of the company products and services and makes them competitive in the global scene (Rubin Irene, 1997) Conclusion Budgeting always form an integral part in our society. Its ideal concepts require individuals and companies to look ahead and sanctify future goals. Budgeting involves the process of controlling and planning the overall activities of a company. It analytically covers precise details of management, sales, marketing, operations, and finance, and thereby provides the management effective guidelines for future performance. Budgeting depicts the entire process of analyzing and planning using a budget. Since budgets are vital tools for management and planning, the process of budgeting generally affects all types of organizations regardless of their size and composition. Many organizations participate in budgeting process with the view of determining the most cost effective and efficient strategies of making profits and intensifying its capital and asset base. Budgeting is vital in an organization in that it provide measurements that help the organization management in planning and setting of goals and objectives. Through the concept of budgeting, the management is also able to verify the most profitable use of its limited resources and also it increases the organization ability to deploy resources effectively. In conclusion, its imperative for any organization to trade effectively and efficiently without proper budgeting skills (Budgeting is vital in an organization in that it provide measurements, 2009). Its important for individuals and organizations to build budgets to ensure proper movements of resources.