Biographical Narrative Based On The Video Fatal Game Ess

Personal Narrative Based On The Video Fatal Game Emerging torpid and sleepy after their restless night at camp six, Mark Whetu and Mike Rheinberger were delayed to dress, liquefy ice, and escape the tent at three oclock in the first part of the day. They ought to have left at one at the most recent yet the breeze was excessively windy. Tragically, when they stacked their rucksacks, lashed on their crampons and were prepared to leave, it was three thirty. Imprint, an accomplished climber knew they wouldnt highest point before one p.m. be that as it may, he had just been recruited as a guide for Rheinberger, who, after seven attempts at Mount Everest had still not had the option to highest point. For Rheinberger, drop was absolutely unsatisfactory. An excessive amount of work, such a large number of restless evenings, and an excessive number of dreams had been contributed to not highest point. He couldnt return for another attempt one weekend from now. To go down now, would have brought up one major issue: what may have been? Imprint was before Rheinberger and was becoming eager with his bleak pace. In front of them Mark detected another group, returning fruitless from their highest point endeavor. As the other group passed, they talked a bit. It wasnt up to that point that Mark acknowledged how late it was. Twelve thirty. They were over four hours from the highest point, in the event that they rushed. Rheinberger was not stopping now. Imprint chose not to contend and the team proceeded with their climb. At five thirty, when the light was gradually blurring, they were so near the culmination. Rheinberger was enlivening his pace now as he knew triumph was in his grip. At six oclock, Rheinberger had at long last achieved what he been beforehand unfit to accomplish throughout the previous ten years. However, even at this time of triumph, he was debilitating with each oxygen-denied breath. Down to one knee, watching the sun vanish, he appeared as though this was what he was sent to earth to do. Caution before long hit them both, as when they were just meters from the top the light vanished through and through. Well group. Proposed Rheinberger. Its the main thing we can do. Shockingly he was correct. Thought Mark. Thus, they goes to sleep for the night in the demise zone. A stature where the body is biting the dust starved, from nurturing oxygen. At the point when Mark arose in the first part of the day he realized his feet were solidified. He felt detached from his general surroundings inwardly, profoundly, genuinely to a degree he had never experienced on any past campaign. It was the most noticeably terrible night he had ever experienced in his life. He simply needed to return home. Rheinberger was in a more awful shape than Mark, yet both were as yet ready to stand and make a beginning for camp five. On the off chance that they could simply get the chance to camp five they would be OK. They just made a hundred or so meters before Rheinberger fallen. He was in a difficult situation. Shuddering wildly, acting extremely spacey and nonsensical, and essentially incapable to do much else for himself. Imprint was not going to surrender without any problem. He constrained Rheinberger to his feet and he integrated them two. He would get Rheinberger down, regardless of whether he would need to drag him. After another couple of meters Rheinberger stumbled and fell, hauling Mark with him. Imprint clung to a stone as Rheinberger toppled haplessly over an edge. Give up! Imprint yelled in distress. Youre hauling me down! Fortunately the rope broke and Rheinberger just fell a couple of meters to an edge. His coat showered open. Imprint plunged to him and saw the radio. The radio he had overlooked. He radioed base camp who were glad to get notification from him, as they had dreaded the most noticeably awful. They advised him to leave Rheinberger and go get some oxygen tanks that were at the initial step and take them back up. Rheinberger was in no condition to walk except if he had oxygen, so Mark hesitantly dropped to the initial step revealing to Rheinberger that he would be directly back. At the point when he showed up there, so depleted and sore, base camp advised him to rest, suck a few gas and sit tight for a man who was coming up from camp five to help. This made Mark

Enlglish101 Final Paper free essay sample

For a long time, the condition of the instructive framework has been a polarizing point in America. Some accept that the current systemtraditional study halls, objective based learning, and state administered testingis the most ideal approach to keep showing K-12 understudies. Interestingly, others accept that the instructive framework should change into an increasingly intuitive learning style. All the more explicitly, these advocators accept that study hall settings ought to have more innovation and virtual learning styles with the goal that understudies will e arranged for the universe of tomorrow. Times change and individuals change with them. In the course of the most recent two decades, there have been noteworthy advances in mechanical developments. In view of the formation of PCs, cellphones, tablets, and that's only the tip of the iceberg, data is considerably more available to the normal individual. Today, the normal individual goes through around 7 hours of their day utilizing some type of media innovation. (Interchanges Market Report) The insights are significantly higher for youngsters and adolescents, who go through around 53 hours utilizing media innovation seven days. Age M2 Report) The unnecessary utilization of media innovation can be ascribed to anything from ommunicating on long range interpersonal communication refers to partaking in instructional exercise meetings for classes. Regardless of the purpose behind utilizing media innovation, training authorities have seen that the manner in which youngsters learn has started to change. For instance, understudies (k-12) no longer need to peruse reference books to discover realities; rather they can basically look for realities on the Internet. As a result of the adjustment in learning, instruction authorities have pushed for change in the conventional training educational plan. They need to move away from the customary method of learningbooks, aper, and pencils†to an increasingly mechanical based educational plan. In ongoing conversations of the incorporation of innovation in the study hall, a dubious angle has been its viability. On one hand, some contend that joining innovation into the homeroom improves understudy accomplishment, specialized aptitudes, and commitment. Then again, others contend that there is no proof to recommend that innovation in the study hall improves understudy accomplishment. The rival side likewise contends that joining innovation in the homeroom subverts the job of the instructor and occupies understudies from really learning. Neither of these contentions completely addresses the issue; in any case, this paper will consider that instructors seeing how to utilize innovation successfully in the study hall can impact understudy accomplishment. Additionally, this paper will look at the meaning of innovation in the study hall, the focal points and burdens of remembering PCs for the study hall, and its effect on understudy learning. Eventually, this paper will suggest the consideration of more workstations in the homeroom. Moreover, the paper will advocate for increasingly broad preparing for educators with the goal that the innovation can be utilized successfully. Before talking about the adequacy of innovation in the homeroom, it is critical to distinguish what comprises of innovation in the study hall. As per numerous instructive innovation specialists, innovation in the homeroom comprises of: workstations/PCs, tablets, cellphones, advanced games, class web journals/sites, and that's only the tip of the iceberg. In the article, Using Technology in Todays Classroom, the writer, a teacher, recommends that when individuals hear the word innovation, the majority of them first consider PCs (1). He contends that individuals are deceived in light of the fact that instructive innovation comprises of numerous things. In his words, various innovations give various types of substance and fill various needs in the study hall (1). The various sorts of innovation that can be utilized in the homeroom for instructive objects are so immense; the conceivable outcomes of what these advancements can be utilized for are perpetual. All the more explicitly, the utilization of PCs in the study hall presents such a significant number of chances for better learning. Since workstations can be utilized for various things, the utilization of this gadget can conceivably hugy affect study hall association, understudy learning, and understudy commitment. In the article, Teaching and learning Physics in a 1:1 Laptop School, Drs. Andrew Zucker and Sarah Hug depicted the utilization of workstations and related advanced instruments for training material science at the Denver School of Technology (586). The Denver School of Technology is an open sanction secondary school that is gone to by numerous understudies who originate from low-salary families (586). The school has a one of a kind program that gives each understudy a PC to use for the whole school year so the understudies can stay aware of the educational program. Drs. Andrew Zucker and Sarah Hug talked with instructors and tudents, directed studies, watched homerooms, and utilized archive investigations to see how the workstations were being utilized in the study hall and how its utilization was influencing understudy learning. Through these perceptions and meetings, Zucker and Hug found that most instructors utilized the PCs to mimic analyses, make bunch joint efforts, look for data, and gather and examine information (590). In contrast with different schools around the region, Zucker and Hug found that the understudies exhibitions on government sanctioned tests improved fundamentally. By and large, they finished up, clearly not exclusively do the PCs not hurt DSSTs material science understudies, the tudy recommends that educators and understudies esteemed and profited by utilizing the innovation for instructing and learning (593). The two specialists recognized that the negative effects of utilizing the workstations in the homeroom are off-task understudies and innovative issues. Regardless of the issues, the program at the Denver School of Technology shows that understudies can learn by utilizing workstations in the homeroom. The understudies at the school turned out to be increasingly occupied with the exercises and profited by a progressively intuitive class setting. There are numerous who don't trust in the promotion of innovation in the homeroom on the grounds that there is no confirmation to recommend that it improves tudent learning. In the article, Technology Uses and Student Achievement: A Longitudinal Study, Jing Lei, an Associate Professor in the School of Education at Syracuse University, inferred that utilizing more innovation doesn't improve learning or accomplishment. She did an investigation on understudies and instructors at a center school in Ohio (286). Like Zucker and Hug, Lei directed her investigation by having the instructors and understudies answer overviews and take an interest in interviews. The members were posed inquiries, for example, what do you use PCs for, how much time do you spend on PCs, and the sky is the limit from there (287). Lei found that utilizing innovation for longer measures of time can really be more regrettable for the understudies; the understudies would generally engage in exercises that were not identified with the scholarly substance. A similar position was communicated in the article Technology and its Impact in the Classroom. Rozalind G Muir-Herzig, the creator, did an examination on at rise understudies at a secondary school in Ohio. The investigation was directed to look at the how the utilization of innovation (PCs) during guidance affected in danger understudies. Schools normally utilize the accompanying measures for distinguishing in danger understudies: bombing grades, low GPA, as well as high bsenteeism of an understudy (1 13). During the examination, instructors reacted to inquiries concerning their own capability with innovation just as their understudies capability with innovation. He found that educators innovation use, understudies innovation use, and by and large innovation use have no noteworthy beneficial outcome on the evaluations and participation of understudies (1 11). Generally speaking, Herzig presumed that innovation didnt help understudy learning. So, understudy learning and accomplishment is reliant upon how the innovation is utilized in the study hall. On the off chance that the teacher isn't utilizing the instruments in n successful manner, at that point the result is that there won't be any noteworthy gains in understudy execution. There could be many jumbling reasons that clarify why utilizing the PCs in these schools didn't support the understudies. For instance, perhaps there werent enough assets (number of PCs) to provide for everybody or possibly the instructors werent acquainted with the product and how to utilize it for intelligent exercises. Regardless, the exhibition of the understudies can't be accused exclusively on the consideration of innovation in the homeroom. In the article, Learning with Laptops: Implementation and Outcomes in a Urban, Under-advantaged School, Chrystalla Mouza, an Associate Professor in the School of Education at the University of Delaware, directed an investigation on a solitary grade school that was comprised of predominately minority understudies from low-salary neighborhoods. Mouza matched PC and non-PC homerooms through the span of the school year so as to have two tantamount understudy populaces that would uncover the essentialness of the innovation (467). Mouzas investigate recommended that having the workstations in the homeroom had a positive impact on the understudies execution, inspiration, and commitment. Understudies seemed excited about having PCs and announced getting a charge out of school more learn[ing] things in various manners and direct[ing] their own learning. Thus, they turned out to be increasingly persuaded, displayed more noteworthy scholastic commitment, and frequently went past required assignments (468). She additionally expressed that [the] subjective information showed that the PC program delivered scholarly gains recorded as a hard copy and arithmetic inside the PC gathering (447). Mouzas study demonstrated that utilizing workstations in the study hall can positively affect understudies demeanor about school. While the understudies in the non-PC homerooms still advertisement a negative manner towards school, Mouza portrayed the children who were separated of the PC study halls as being truly eager to come to class. They needed to take part in the study hall exercises. They needed to finish the assignments. They needed to keep on investigating the subject without the educators direction. An understudies mentality to

Wireless Technologies Research Paper Example | Topics and Well Written Essays - 2000 words

Remote Technologies - Research Paper Example This paper intends to talk about remote advances as for its underlying turn of events, current status and the future possibilities. Prologue to Wireless Technologies Few decades back the remote innovation was an unbelievable wonder for a typical man however today a huge number of individuals speak with one another through the remote systems. This unmistakably speaks to that the remote innovation has experienced huge accomplishment over the most recent couple of years which has made it not just publically accessible rather it has additionally propelled the PC correspondence frameworks. In more extensive terms, remote innovation has its underlying foundations in the radio waves which travel through the space with the assistance of electronic signs (Mathias, 2004). Comer in his book identified with the PC organizing contends that no single model can really clarify the genuine hypothesis behind the improvement of remote innovation (Comer, 2008). Be that as it may, this must be comprehend ed by thoroughly examining the underlying improvement of power, electromagnetism and the radio waves. Despite the fact that the remote innovation is essentially unpredictable in nature yet it has brought adaptability, worth and straightforwardness as far as correspondence and business organizing. It works based on electromagnetic vitality, for example, the radio waves, laser, infrared and so on. The most well-known instances of remote innovation are the T.V. remote controller and the cell gadgets. In web or Local Area Networks increasingly complex types of information moving frameworks are utilized which help in quick correspondence between at least two PCs. This connotes the major motivation behind remote advancements is to give protected and solid stage to information transference. Subsequently the cutting edge researchers are currently endeavoring to expand the quality of remote web (Mathias, 2004). Remote Technologies of the Past How and why Wireless Technology was first evolved ? Research shows that the remote innovation was really started approximately 200 years back when Benjamin Franklin directed his prestigious kite explore. The radios, cell phones and the web that we use today are an aftereffect of ceaseless improvement and tests over the time. Remote Technology doesn't advanced through single investigation rather it was trailed by electromagnetic hypothesis, profoundly noteworthy creations and the improvement of radio waves (Mathias, 2004). In 1747, Franklin really proposed a power model which offered route to the advancement of quick, exceptionally solid and modest remote framework. Franklin was essentially taking a shot at the power age notwithstanding, during his examinations he understood and later inferred that power can really travel through the air medium. In 1819, A Danish physicist distinguished the shocking connection among attractive and electric field. He saw that the needle of a compass was moving when put into the electric field. This m arvel was later named as electromagnetism. Michael Faraday, in 1831 fabricated the absolute first generator which was worked through direct current. In spite of the fact that his examination was not useful in the method for remote innovation but rather it provided an unmistakable route to the future researchers to work upon (Mathias, 2004). Later James Clerk Maxwell gave the speculations on electromagnetic waves going through the space. These really established the framework of remote innovation. These conditions were then utilized by Heinrich Hertz who imagined the oscillator in 1887 which helped in the making of radio waves. From that point the FM radio, electronic cylinder and the computerized deciphering frameworks were created. These were then connected with the remote

Private Info on Essay Letter Samples That Only the Experts Know About

Private Info on Essay Letter Samples That Only the Experts Know About A college scholarship essay is just one of the most competitive academic engagements you'll ever participate. Essay outline for college plays an important function. Mention how you think that you are appropriate for the scholarship. GSAS students are entitled to make 1 appointment each week, dependent upon availability. At times, the job posting will incorporate a particular prompt that you answer. Writing a letter such as this is an excellent method to start an internship on a positive note. Remember that you're supposed to compose a letter, not an essay. Talk about why it is you're writing the company letter and that which you want to request from the recipient. Writing thank you letters is wise if you wish to nurture your professional relationships. The Subject line is extremely important in a Formal Letter. This one consisted of calling out all the several things that the Civil War saw the very first example of. The New Angle On Essay Letter Samples Just Released Since search committees are, in several cases, reviewing hundreds of applications for any specific position, your target ought to be to do everything possible to create your application exceptional. Several of the physician application reviewers are busy individuals who can't decipher advanced literary writing tactics. The only data you should address in your preclinical years of medical school ought to be related to obtaining different degrees or discussing considerable volunteer or research endeavors. In doing this, it supports a vision of the top role of GSAS research on the planet. Hearsay, Lies and Essay Letter Samples Before you begin, there are a couple of things y ou have to know about writing an essay. One of the most common mistakes people make when writing their own cover letter is to concentrate on what they want to get at work. One of my favourite things about writing is that there isn't any correct or wrong answer. Nobody expects you to have everything figured out when you submit an application for a masters, but they will at least expect you to have a firm grasp of what you would like from the degree you've chosen to submit an application for. What Is So Fascinating About Essay Letter Samples? There are particular rules you ought to know about the complimentary closing of formal letters. You should write a completely new cover letter for each job that you apply for, but should you do decide to utilize a cover letter for many jobs, be certain to remember to modify the date to the present date. Make sure you receive the info you're looking for. If you're looking for guidance by means of a sample or example, it usually means that you require a special sample for your year. Rather than the normal report on a novel, you may be requested to record on a concise article. This section includes two examples of great college essays. You have to locate a subject. Thank you for your consideration and please don't hesitate to contact me if you want to talk about this matter further. If you haven't been assigned a topic, you have a bit more work to do. No matter the mission of the essay, make certain you're interested in your topic. So instead make an attempt to substantively and thoughtfully handle the topic. Top Essay Letter Samples Secrets The introduction letters have a vast array of benefits. If you're given the subject, you ought to think about the form of paper that you need to produce. Printable essay outline templates completely free pdf word examples writing an essay or an assignment can be an extremely challenging job especially when you've got tons. Begin with the crucial suggestions and then connect ideas in a cluster. Let EssayEdge help you compose an application essay which gets noticed. Study your outline or diagram. Please refer to every one of these fields for their very own special application criteria. As a result, after having a suitable format when composing an outline of your research paper is readily the major step. Even letters that convincingly demonstrate why the applicant is a fantastic fit for the position may not work if dozens of different applicants can demonstrate they are wonderful fits, too. My roommate nearly known as the emergency room when I got my grades. Don't forget, an admission essay sample may be a good way to find out more about the writing procedure and understand the task better. A letter sample is going to have the ability to aid you in creating a decision regarding what sort of material you should set in your letter, along with how to format it. Your strongest points ought to be the initial and last paragraphs in the body, with the others falling in the center. Reread your paper and check to see whether it is logical. Simply review your primary points and offer reinforcement of your thesis. A need to speak about decent news may also be thought of as an attempt to find and maintain social relations. Let's say your topic is to explore an extracurricular activity that has played a huge influence on your life. It's possible for you to locate a subject in lots of ways. Narrow your focus if needed.

Breast Cancer Essay - 965 Words

Breast cancer exists today as a vicious disease which has multiple facets for killing its host. The largest indicator of survival rate is length of time alive after diagnosis with the disease, and then whether or not the disease has metastasized to a new location in the body. For breast cancer patients, the 5-year survival rate of patients below Stage 4 is 90%. The stages below the 4 stage represent the stages where the breast cancer has not metastasized into other regions of the body. When breast cancer metastasizes into another region of the body, the 5-year survival rate of these individuals drops to 22%. The most common places of metastasis include the brain, liver, and lungs. The goal of studying cell line 231BR is that of†¦show more content†¦Enrichment would not work for this type of analysis as it does not separate the targeted analyte, rather it raises the concentration of the analyte that is involved. Knowing that purification is the type of separation that is to be used, the analyte has to be prepared for analysis by permethylating the glycans preemptively for HPLC, LC-MS, or HILIC. Each respectively stands for High-Power Liquid Chromatography, Liquid Chromatography/Mass Spectrometry, or hydrophilic interaction chromatography. The most common to use is LC-MS as the analyte of interest can be separated and purified for mass spectrometric analysis. Permethylation to understand is a common derivatization method for enhancing ionization efficiency in MS analysis and improves the overall structural stability of the glycan analyte. Later once the analyte is permethylated it is allowed to run through liquid chromatography which separates the analytes by intensity (quantity) and size, which gives the ability to select the analyte of interest. The selection is done with knowledge of what the analyte of interest is before starting the procedure. After the analyte of interest is purified through LC (liquid chromatography) it is taken over to the mass spectrometry machine where the sample is then broken down into the various components. The various components are then broken off one by one slowly until theShow MoreRelatedMale Breast Cancer Essay861 Words   |  4 Pages Breast cancer in males is quite common, yet still many people are unaware of this disease. Often, it can go undiagnosed until the cancer is in the fourth stage. Every year over 2,000 men will be diagnosed, but only 54% will survive. Cancer in men is often overlooked as it is almost 100 times less common in men than women. During a man’s entire lifespan, the risk of having a diagnosis is about one in one-thousand. The most common symptom of this devastating disease are a lump or some swelling. ThisRead More Breast Cancer Essay1204 Words   |  5 Pages BREAST CANCER I) Anatomy of the breast nbsp;nbsp;nbsp;nbsp;nbsp;The breast is a gland designed to make milk. nbsp;nbsp;nbsp;nbsp;nbsp; II) What is breast cancer? nbsp;nbsp;nbsp;nbsp;nbsp;Breast cancer is an abnormal growth of cells. nbsp;nbsp;nbsp;nbsp;nbsp;These abnormal growths are called tumors. Not all tumors are cancerous. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Non-cancerous tumors – benign nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;CancerousRead More Breast Cancer Essay1235 Words   |  5 PagesBreast Cancer Cancer is one of the leading causes of death in the United States. There are many different types of cancer that are affecting people all over. Breast Cancer is one of these, and is found in man and women. Over 200,000 women and 1,300 men have been diagnosed with breast cancer this year. One in eight women will detect breast cancer in their lifetime. 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Different Viewpoints On The Autism - 945 Words

There are a few different viewpoints on the Autism CARES Act from the taxpayer’s perspective. These perspectives are largely based on that person’s general beliefs about autism or how this policy affects people with autism spectrum disorders and their families. To many it was clear that the Combating Autism Act (CAA) had been largely unsuccessful and they were looking at how this policy could be improved. General concerns regarding this policy are centered around how the funding is being used and in what ways it is benefiting those with autism. Some believe that this policy would be better if there were a few changes, while others have a negative view of the policy as a whole; people also realize that the policy is not exactly perfect, but it is a start. With the new changes in language for the Autism CARES Act, some are content with how these changes will affect the autism community. 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Management and Cost Accounting

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