1984 Parallels With The Soviet Union - Free Essay Example

Sample details Pages: 6 Words: 1691 Downloads: 6 Date added: 2019/04/10 Category Literature Essay Level High school Tags: 1984 Essay Did you like this example? George Orwell is an author who wrote the book 1984 and Animal Farm, two famous Dystopian novels. But what is a dystopian novel? A dystopian novel is where the author writes about a society being oppressed or terrorized from a group of people or person(Jennifer Kendall). Typically in dystopian novels, we are shown a character who don’t agree with the government structure and tend to rebel against them. Although dystopian novels are fictional, it doesn’t mean that it can’t happen in real life. Moving forward, in 1984, Orwell writes about a character named Winston living in Oceania. Winston begins to have various realization on how corrupt his government really is. Oceania is structured respectively by the following: Big Brother, The Party, and the rest of the people living in Oceania. Oceania is controlled by Big Brother, which no one knows who he really is or if he’s an actual person. Then, The Party is there to enforce that everyone in Oceania follows Big Brother’s orders. Winston, on the other hand, is the character who goes against the Big Brother but that does not end up lasting. Don’t waste time! Our writers will create an original "1984 Parallels With The Soviet Union" essay for you Create order Orwell wrote 1984 to warn us about how future governments may control their society or how a society may trap themselves within their government. Orwell also believes that no form of government should be mimic as the one that he wrote of. Today and through history we are able to see similar parallels between Oceania and other countries, more specifically The Soviet Union. Parallels that exist between the the Soviet Union and The Party (or Oceania) in 1984 are: both being a superstate, both having similar form of punishments, industrialization, collectivism and propaganda towards their leader. While all of these not being one hundred percent the exact same, we can still see that The Soviet Union almost represents a totalitarian government after the book 1984 was written. Superstate In 1984, Oceania was a superstate that was made up from the Americas and Great Britain that was referred as Airstrip One. Similarly, The Soviet Union was made up of 15 countries including: Armenia, Azerbaijan, Belorussia, Estonia, Georgia, Kazakhstan, Kirgizija, Latvia, Lithuania, Moldavia, Russia, Tajikistan, Turkmenistan, Ukraine, and Uzbekistan (Soviet Union). The Soviet Union was the biggest of its time which was able to maintain control of the nation. A superstate is a large group of land that is made up of many states or countries and is under the rule of a government or one person such as Big Brother. In the case of the Soviet Union, the land was ruled by Joseph Stalin. The Soviet Union parallels to Oceania because they are both considered superstates. In the article of A Map of George Orwells 1984 it states that a superstate is: â€Å"Oceania covers the entire continents of America and Oceania and the British Isles, the main location for the novel, in which they are referred to as ‘Airstrip One’. Eurasia covers Europe and (more or less) the entire Soviet Union. Eastasia covers Japan, Korea, China and northern India†(A Map of George Orwells 1984). Big Brother and Joseph Stalin both had pretty big jobs in running a whole superstate. They had to maintain control while managing a whole nation and making sure that they will remain in control. As we can, the Soviet Union was made up of many different countries. As in 1984, Oceania was made up of many land and was only separated into three different superstates. Punishment Joseph Stalin was known for the mistreatment of his citizens whenever they were not following his orders. Stalin used violence to create the fear within his superstate to show his citizens that he will be able to maintain the power he had. Stalin created a threat to any person who wanted to threat him or was agreeing to his orders. That threat was to be killed or being beaten. Stalin did not tolerate peasants who did not listen to him which made him sure that those people did spread the message and cut them short. The Soviet Union use of punishment parallels with The Party’s method of torture because they both harmed their citizens violently. In the book 1984, orwell writes, â€Å"There was a period of blackness and then the cell, or room, in which he now was had gradually materialized round him. He was almost flat on his back, and unable to move. His body was held down at every essential point. Even the back of his head was gripped in some manner†(Orwell 244-245). Torture in 1984 was to get the people from Oceania to follow Big Brother. Winston was given torture when the Thought Police found out that he was with an affair with another member of Oceania. Big Brother prohibited any love since he strongly believed in hatred which caused Julia and Winston to be tortured. Torture wasn’t as bad as Stalin, Julia and Winston were both hit and brainwashed in order to become better citizens of Oceania. Differently, Stalin eliminated any citizen who was not giving the best work but instead of using torture, Stalin used violence to again create fear within them. Industrialization During War World II, the Soviet Union grew industrial wise. The Soviet Union was a place were Stalin told his citizens what they needed to work on in order to make himself a stronger leader. The First Five Year Plan was used to get the nation ahead of other nations. However, Stalin used peasants, or the low income community, to work in agriculture. Stalin wanted more production therefore, he traded what the peasants produced to get machinery. While all of this was happening, Stalin made the workers believe that what they were doing was a good thing and were motivated to produce more. The Soviet Union and Oceania have parallels in industrialization because the work that was put in the nations, the citizens did not get much in return. In the article of Collectivization and Industrialization states,â€Å"All industry and services were nationalized, managers were given predetermined output quotas by central planners, and trade unions were converted into mechanisms for increasing worker productivity†( Collectivization and Industrialization). Orwell writes about how Freedom is Slavery (1984) which is the exact same thing that Stalin did. Stalin made the peasant work really hard so he can get all the machines while everyone else did not get anything. This is similar in 1984. The Big Brother tells everyone in Oceania that because of their hard work they will get more food. However thats was not the case. Both leaders not giving anything in return, makes them have similarities with one another. Collectivization As mentioned before, the First Five-Year plan was settled in through Stalin. Through this act, Stalin was able to gain more power by getting the necessary production that the peasant gave him. Many of these peasants refused to work which eventually caused to be punished just like it was talked previously. Stalin wanted to get the power necessary to get away with his own doing in order to get rid of the Communist Party which were one of the few that opposed them (Joseph Stalin). Therefore, collectivization was there to help out Stalin get above every nation. Parallels that exist between 1984 and the Soviet Union is collectivization because both leaders, Big Brother and Stalin, tricked their citizens to become the real citizens they wanted them to be. In the article of Collectivization it states, â€Å"Output fell, but the government, nevertheless, extracted the large amounts of agricultural products it needed to acquire the capital for industrial investment; this caused a major fam ine in the countryside (1932–33) and the deaths of millions of peasants†(Collectivization). Although in 1984 the proles, lower income community, didn’t have anything to be taken away from, Big Brother didn’t allow no one from the middle class to get to the high class rank, or with the Party. In Stalin’s case, he wanted to keep on taking away from the peasants while he was gaining heroism in return. Propaganda The Soviet Union used a lot of propaganda in order to the their citizens what the New Soviet Person. Therefore, Stalin used many of his own methods to have control on what his citizens saw. During this time, the use of propaganda were posters to promote heroism and pride (PBS). On these posters, it was usually cartoons to promote this idea of heroism and pride. Stalin wanted his citizens to be proud citizens and by doing so, some posters encourage the the workers that their work was making them a better person and helping out. The Soviet Union use of propaganda parallels to 1984 by limiting the citizens what they were able to see because both leaders did not wanted to see their citizens to against the government. In 1984, we are given what Ministry took care of what the people in Oceania saw by stating, â€Å"The Ministry of Truth, which concerned itself with news, entertainment, education, and the fine arts. The Ministry of Peace, which concerned itself with war. The Ministry of Love, which maintained law and order. And the Ministry of Plenty, which was responsible for economic affairs†(Orwell 4). Orwell writes about how Big Brother took control on what people saw. For example, Big Brother always gave the idea that freedom is slavery (1984) and made the people believe that. In the case of Stalin, he also wanted the peasants to work as hard to get the production that he needed. Stalin and Big Brother both used propaganda to maintain in control through posters in the Soviet Union and through Telescre ens in Oceania. The Soviet Union and Oceania are both really similar. Orwell wrote 1984 to aware us about how each government can be different. In conclusion, the Soviet Union and 1984 both have similarities on how they are both superstates, the type of punishments, industrialization, collectivism and propaganda. In the case of his fictional place and an actual place, we are able to see many parallels regarding how the two type of government controlled. However, Orwell does not only warns us about the form of government, he also wants us to think about today’s present telescreens that almost everyone carries inside their pocket.

The narrative titled, “A Narrative of the Captivity and...

The narrative titled, â€Å"A Narrative of the Captivity and Restoration of Mrs. Mary Rowlandson,† written by Mary Rowlandson is closely related to the narrative titled, â€Å"The interesting Narrative of the Life of Olaudah Equiano, or Gustavvas Vassa†, written by Olaudah Equaiano. Both narratives talk about captivity, the struggles of being held a prisoner, and the everyday emotions that each character goes through. Each of the narratives dives into the theme of Self vs. Other; however, each one takes a different look or view between racial and cultural difference. Each other also focuses on different aspects of faith and the impact that it has on the characters captivity experiences. By diving into the authors own experiences the theme of self†¦show more content†¦The themes between the two narratives gives a guide to the reader on the focus for the author, which enables the reader to learn different views and have different emotions while reading the narrat ives. The racial differences make an impact on the narratives due to the point of views that are expressed. Mary Rowlandson is a white American that is being held captive by Native Americans; however, Olaudah Equiano is a Nigerian that is taken as a slave by Americans. Mary Rowlandson often calls her captors, â€Å"†¦barbarous creatures†¦Ã¢â‚¬  while Olaudah Equiano often calls his captors, â€Å"†¦assailant, or kidnapper†¦Ã¢â‚¬ . Each character has a fear of their captors and have been taught to fear them from a very young age and as well as a strong dislike for their captors. Both Rowlandson and Equiano are deeply rooted in their cultural faiths and believe that vanity is shown throughout their narratives. Rowlandson states, â€Å"I have seen the extreme vanity of this world†¦Ã¢â‚¬  while Equiano states, â€Å"I believe it is difficult for those who publish their own memoirs to escape the imputation of vanity†¦Ã¢â‚¬ . 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Microsoft Outlook Express Free Essays

With the use of Microsoft Outlook Express, it will be easier for business inclined individuals to stay on track one’s mail and the schedules for that matter.   The E-mail, for instance, plays a major role in bridging people together.   In the field of business, it may help individuals share documents and files 24 hours a day, seven days a week with Microsoft Outlook Express features. We will write a custom essay sample on Microsoft Outlook Express or any similar topic only for you Order Now Find files / mails faster: Outlook helps create intellect of all the e-mail received.   Search Folders or fundamental folders include views of all e-mails match to the precise exploration measure, aside from that, it lets you speedily split significant messages from those you desire to disregard. Thus, search folders as well ensign precedence messages first, so as not to waste time in deleting and reading messages you do not want / expect. Further, it also separates out most of junk mails to a different folder, un-cluttering the inbox. In addition to that, working offline makes one use an e-mail account through Microsoft Exchange Server; can work offline while away from the office or if net link is too sluggish. Outlook then tries to connect to the server when desired to or when chosen to do so in the â€Å"Send/Receive† item.   Moreover, business contact manager feature integrates with Outlook, turning the address book into a potent gizmo that can create, track, and administer your business associates, sales leads and various opportunities.   With all these features, it is evident that Microsoft Outlook makes business easier.   Hassle-free and sufficient managing of files through this software benefits any profession, at that. How to cite Microsoft Outlook Express, Essay examples

Analyzing The Profit Percentages In Proposal

Question: 1. Bonza Handtools Ltd. manufactures a popular power drill suitable for the home renovator. Financial and other data for this product for the last twelve months are as follows : Sales 20000 units Selling price $130 per unit Variable manufacturing cost $50 per unit Fixed manufacturing costs $400000 Variable selling and administrative cost $30 per unit Fixed selling and administrative costs $300000. The directors of Bonza Ltd. want to try to increase the profitability of this product and invited senior staff to suggest how this might be done. Three suggestions have been received. The accountant, Jan Rossi, believes that a price increase of $10 per unit is the best way to boost profits. She would spend an additional $125000 on national advertising and contends, that if this is done, sales volume would not drop appreciably from last year. The production manager, Tom Tune, thinks that an improved quality product could increase sales volume by 25% if accompanied by an advertising campaign costing $50000 aimed at tradespeople as well as home renovators. The improved quality would add $5 per unit to the variable cost. Mr Tune believes that the price should not be increased. The sales manager, Mary Watson, wants to undertake a promotion campaign where a $10 rebate is offered on all drills sold during the three months beginning 1 April. Normally 6000 units are sold during that period and Ms Watson believes that this could be boosted to 10000 units if an advertising campaign costing $40000 were launched late in March. You have been asked by the Bonza board to comment on each of these three proposals. Draft a report in response to this request. You are not asked to make an outright choice, but rather to analyse the potential strengths and weaknesses. The sales volumes forecast by each staff member should be treated as estimates only and your report should examine the effects of variations in actual sales from these forecasts. Give figures to support your comments and mention qualitative factors that may also be involved. 2.The Tassie Company estimates that next year it will manufacture and sell 150000 units of its product. On the basis of that level of activity, it has budgeted for the following costs and prices per unit: Direct Material Cost $2.50 Direct Labour Cost 3.00 Variable Factory Overhead 1.50 Fixed Factory Overhead 2.00 Manufacturing Cost 9.00 Variable Selling and Administrative Cost 2.00 Fixed Selling and Administrative Cost 1.50 Total Cost/p 12.50 20% Mark-up 2.50 Selling Price $15.00 The Company has an opportunity to bid for the supply of an additional 40000 units of its product to a government department. No sales commission (variable selling and admin. cost) is involved and no additional fixed costs will be incurred. Give a reasoned opinion on the level of the bid that should be made in each of the following two circumstances: (i) The capacity of the Tassie Company's factory is 200000 units per year. (ii) The capacity of the factory is only 180000 units per year. 3.Critically discuss the following statements: Word limit for Question 3 - 750 words a budget is a forecast of what is expected to happen in a business during the next year budgets are okay but they stifle all initiative. No manager would work for a business that applies control through budgets. any sensible person would start with the sales budget and build up the other budgets from there. a budget trying to be realistic will not motivate best performance. only adverse variances are worth investigating, because favourable variances, by definition, must be good. 4. ABC Ltd makes trailers. It receives a special order to produce 350 trailers for a local retail outlet. The order will take 2,100 kg of material that costs $16.10 per kg and will require 1,400 direct labour hours and 525 machine hours. The following are the expected/budgeted annual costs for ABC Ltd: Direct labour $327,600 Direct labour hours 25,795 Direct materials $193,200 Indirect costs $98,400 Machine hours 9,840 Required: Calculate the overhead allocation rate: note that the process is labour-intensive Calculate the total costs of the special order Calculate the cost of the special order if ABC Ltd uses machine time as the basis for allocating overheads Calculate the minimum price per trailer that ABC Ltd could accept. Explain how segmented overhead cost pools and activity based costing can assist accurate costing for pricing purpose (200 words) 5. Write around 500 words explaining how segmenting the overheads can help in allocating overhead costs to individual jobs or services. You must support your discussion by real world examples and acknowledge the source of your information (referencing). Answer: (1)Proposal 1 Particulars Amount ($) New sales price 140 per unit Total sales 2800000 Old sales Price 130 per unit Total sales 2600000 Profit on old sales price Total sales 2600000 Variable manufacturing cost 1000000 Fixed manufacturing cost 400000 Variable selling and administrative cost 600000 Fixed selling and administrative costs 300000 Total expenses 2300000 profit 300000 Profit % 11.53% Profit on new sales price Total sales 2800000 Variable manufacturing cost 1000000 Fixed manufacturing cost 400000 Variable selling and administrative cost 600000 Fixed selling and administrative costs 300000 Additional advertising expenses 125000 Total expenses 2425000 Profit 375000 Profit % 13.39 Proposal 2 Particulars amount ($) Total sales 2600000 Variable manufacturing cost 1100000 Fixed manufacturing cost 400000 Variable selling and administrative cost 700000 Fixed selling and administrative costs 300000 Advertising campaign 50000 Total expenses 2550000 profit 50000 Profit % 1.923077 Proposal 3 Particulars 3 month period 9 month period Sales (units) 10000 14000 Selling price per unit 120 130 Revenue 1200000 1820000 Variable manufacturing cost 50 50 Total variable manufacturing cost 500000 700000 Fixed manufacturing cost 400000 400000 Variable selling and administrative costs per unit 30 30 Total variable selling and administrative cost 300000 420000 Fixed selling and administrative costs 300000 300000 Profit 400000 Analysis On analyzing the profit percentages in proposal 1 it is seen that on increasing the selling price the company is able to incur 13% profit which more compared to the old selling price. However the expenses of the company are also increasing by 5% due to the additional advertising expenses of 125000. The second proposal however shows a decrease in the profit percentage by10% due to inclusion of advertising campaign expenses by 50000. Hence it is not an advisable option. In case of the third proposal no calculation can be shown because the sales manager makes a budgeted forecast of the sales units to increase by 400units if an advertising campaign is introduced. The adoption of all the three scenarios is possible in this case. The third scenario also focuses on the companys ability to increase the profit by 33% and the company can make sales for the reminder 9months. The suggestion regarding the promotional camping is beneficial for the company although the company will have to make hig h advertising expenses however the correct media exposure will be beneficial. 2. Particulars amount amount Sales units 150000 Selling price / unit 15 Total sales 2250000 Total cost per unit 12.5 Total cost 1875000 Profit 375000 Scenario 1: Particulars Amount Amount Sales units 150000 40000 Selling price / unit 15 15 Total sales 2250000 600000 Total cost per unit 12.5 10.5 Total cost 1875000 420000 Profit 555000 Scenario 2: Particulars Amount Amount Sales units 150000 30000 Selling price / unit 15 15 Total sales 2250000 450000 Total cost per unit 12.5 10.5 Total cost 1875000 315000 Profit 510000 As per both the scenarios it is seen that Tassie Company is able to increase the profit in the first scenario however according to the second scenario the rate of increment of profit is lower than the first scenario. 3. 1. A budget is a forecast of what is expected to happen in a business during the next year The budgets are the financial forecast of the business firms and the mangers in preparation of the budget develops future cash flows, balance sheet and income statement. This helps the companies to forecast and present the amount of assets, liabilities and cash flow the company is expecting to have in the coming 3 to 5years. Tsai (2010) opined that development of good financial budget helps in controlling of cash and make a financial position for the company. Moreover a budget is a plan that generates a vision for the company to achieve the forecasted financial position. 2. Budgets are okay but they stifle all initiative. No manager would work for a business that applies control through budgets The budgets are seen to provide the managers with indications as to the scopes of improvements and motivate them to make their performance better. Howver the managers are required to work and structure their objectives according to the forecasted budgeted figures. Hence Droms and Wright (2010) opined that the managers would not have any scope of showcasing any innovativeness within the business decisions if the works of the company are completely controlled by budgets. 3. Any sensible person would start with the sales budget and build up the other budgets from there According to Kuppapally (2010), the major limiting factor in every business is the sales or the revenue rates. Hence mangers should prepare the sales budget first. The right forecast of the sales budget will make the achievement of the other budgets easily. If the limiting budget factor that is the sales budget can be prepared then the other budgets can be created consistent with the sales budget. 4. A budget trying to be realistic will not motivate best performance The managers aims at establishing realistic budgets which will show the stringent business policies and cost reduction methods that should be incorporated in order to make the budget realistic. However these types of budget dose not encourage or provide motivation for performance because the stringent policies and the low sale rate will de motivate the performance level of the employees. 5. Only adverse variances are worth investigating, because favorable variances, by definition, must be good The favorable variance is the excess amount that the company receives as a surplus over the budgeted amount. Hence when a company incurs favorable variance the investigation is not required. However for a favorable variance over a certain minimum level should be investigated to judge the flexibility of the budget (Tsai, 2010). 4 Case 1: Overhead allocation rate Particulars rate Labor hour rate 12.70014 Material cost 33810 Labor cost 17780.19 Indirect cost 98400 Other cost 6667.5 Overhead allocation rate 5.53 Case 2: Total cost of Special order Particulars Amount Material cost 33810 Labor cost 17780.19 Other cost 6667.5 Total cost 58257.69 Case 3: Total cost with machine hours Particulars Amount Material cost 33810 Labor cost 14000 other cost 5250 total cost 53060 Case 4: Minimum price per trailer Particulars Amount Total cost 58257.69 Total unit 350 Minimum Price per trailer 166.4505429 Case 5: Segmented overhead cost pools The segmentation of the overhead cost pools helps the managers to analyze the total overhead cost and also the source of the cost. In case of ABC analysis the cost pool method is essential for identifying the cost drivers of the indirect and direct material costs. Hence the segmentation of the costs using the cost pool method will help the companies to realize in which segment is the company incurring the higher amounts of cost an d what measures should be taken by the company to reduce the costs in order to make the profit and cash flow high (Kuppapally, 2010). 5. According to Coleman et al. (2010) allocation of overhead costs is important mainly for the firms having more than one product or activity or more than one operating department. The overhead cost allocation allows the manger to calculate the profitability of a product line separately and also determine the economic impacts of the various alternative policies and business plans. Moreover the allocation of overhead also helps the managers to charge the overheads specifically to the areas for which the costs are incurred. The concept of allocating overhead costs to the different departments is known as the departmentalization. For instance in an office the overhead costs are distributed according to the following departments namely service departments, purchasing department, shipping department, receiving department, personnel department and security department. Droms and Wright (2010) opined that different parameters are used for the allocation of the individual overheads. Indirect expense category Basis of distribution Rent Square feet Automotive Managers decision Land insurance Square feet and area Utilities and Machineries Horsepower per hours Managers salary Sales margin, number of employees Water and electricity charges Estimates usage Three different kinds of methods namely direct method, sequential method and reciprocal method may be used for the allocation of the overhead to the different departments. Andriani et al. (2010) opined that the Activity based costing (ABC) costing is used by the majority of the companies to allocate costs by using several cost pools organized according to the same type of activity. The following example shows the overhead cost allocation as per ABC costing. Problem: Particulars Amount ($) Total estimated overhead costs 8,000,000 Major types of departments Purchasing materials Setting up machines Running machines Assembling products Inspecting finished products Cost driver for each activity Purchasing materials Setting up machines Running machines Assembling products Inspecting finished products 10,000 requisitions 2000 setups 90,000hours 250,000 hours 20,000 hours Solution: Activity Cost driver Estimated costs (A) ($) Estimated cost driver activity (B) Predetermined overhead rate (A / B) Purchasing materials Purchase requisitions 1,200,000 10,000 $ 120 per requisition Setting up machines Machine setups 1,600,000 2,000 800 per set up Running machines Machine hours 2,700,000 90,000 30 per machine hour Assembling products Direct labor hours 1,500,000 2,50,000 6 per direct labor hour Inspecting finished products Inspection hours 1,000,000 20,000 50 per inspection hour Reference list Books Droms, W. and Wright, J. (2010).Finance and accounting for nonfinancial managers. New York: Basic Books. Kuppapally, J. (2010).Accounting for managers. India: PHI Learning Journals Andriani, Y., Kober, R. and Ng, J. (2010). Decision Usefulness of Cash and Accrual Information: Public Sector Managers Perceptions.Australian Accounting Review, 20(2), pp.144-153. Coleman, L., Maheswaran, K. and Pinder, S. (2010). Narratives in managers corporate finance decisions.Accounting Finance, 50(3), pp.605-633.. Tsai, H. (2010). Accounting essentials for hospitality managers.Current Issues in Tourism, 13(1), pp.93-95.