Historical and Political Science Essay Example | Topics and Well Written Essays - 750 words

Historical and Political Science - Essay Example The structure is 30 m tall. It is magnificent and breathtaking, but it seems to me that I have already seen this masterpiece of architecture somewhere else†¦Really, the ancient Greek Pantheon is before my eyes! There are some metamorphoses, but in general this building looks like the ancient Greek masterpiece. Those people, who are not inspired by a classical Greek architecture, cannot differentiate it from the ancient Greek Pantheon. On the other hand, those people, who are in love with the ancient classic architecture, can draw many parallels between these two objects of art. Doric columns can be identified among the columns of the Lincoln Memorial. In the City of New York this architectural monument is well-known as â€Å"Grant’s tomb†. From the one perspective, reminiscences about Abraham Lincoln can be seen in this monument, but from a different perspective, this monument of art reflects a perfect symbiosis of art, which reflects both modern and classical arch itecture. This monument is relevant to those people, who are looking forward to the greatness of the modernity. In the Doric style the columns are sturdy with a plain top. This style is remarkable in the colonies of Greece. The ancient features of Greek architecture in the Parthenos â€Å"Virgin† can be identified by the greatness of the columns and the monuments. Parthenos is the Doric Style. The Greek goddesses were acknowledged in the ancient Greece. Though this monument was built in the 5th century BC, it has survived through centuries. The Lincoln Memorial consists of 36 columns and this architectural monument has a very interesting history. Initially the present Parthenon was built on the sanctuary place of Athena Parthenos.    There were many difficulties with the financial issues in the process of Parthenon construction, but this temple is acknowledged as one of the finest examples of ancient Greek architecture. Cooper claimed about Parthenon that it:"Enjoys the rep utation of being the most perfect Doric temple ever built. Even in antiquity, its architectural refinements were legendary, especially the subtle correspondence between the curvature of the stylobate, the taper of the naos  walls and the entasis  of the columns† (Parthenon).Entasis is a gradual rising of the columns. The columns in the Parthenon are more subtle than they were earlier. The same features can be seen in the Lincoln Memorial. There is an evident leaning of the columns and there is an obvious direct line of the columns, which constitute the delicate curves. Actually, Ancient Greeks were striving for perfection in their building construction. As a result, the ceiling and the floor of memorial should have created an idealistic curve. The illusions of numerous curves are present when one founds himself inside of the Memorial. The golden ratios should have been reached in the architectural constructions of the ancient Greece. Nevertheless, there are numerous contro versial considerations about Parthenon’s golden rectangles in the facade. With respect to the given features of the ancient Greek architecture, which are present in the Lincoln memorial, as well as in the Parthenon, it can be surely claimed that the greatness and simplicity of the classic features of these constructions is evident. In case the central columns were not built in such a magnificent and outstanding manner of Parthenon, it could be said that

Activity Based Costing (ABC) Assignment Example | Topics and Well Written Essays - 3000 words

Activity Based Costing (ABC) - Assignment Example Historically, ABC started to become popular as an alternative approach to traditional cost accounting about three decades ago, where the latter has become increasingly proving its irrelevance (Emblemsvag, 2010). The increasing automation of production as compared to being labor-intensive, the multiple product lines compared to small number of products being produced, and the increasing overhead cost of companies are factors which are said to have contributed to the popularity of ABC (Emblemsvag, 2010). ABC is said to have addressed some important issues which traditional cost accounting may have left hanging when it comes to question of reason or logic in cost allocation. Comparing the two methods of allocating cost, Emblemsvag (2010) highlighted three salient points of ABC: 1. ABC assumes cost objects consume activities whereas traditional cost accounting assumes cost objects consume resources, 2. ABC uses drivers at various levels (hence consumption, and therefore cost varies at all levels), while traditional cost accounting usually employs volume related allocation as bases for costs, and 3. ABC is process oriented, while traditional cost accounting is process oriented. Higher productivity as a desired goal or objective, therefore, is better achieved using activity based costing than traditional cost accounting. ... Such opportunities may not be readily available in a traditional cost accounting system, making ABC the wiser choice for productivity managers. Therefore, ABC is a tool that has proven to be a valuable tool for efficiency and productivity performance, and probably an indispensable method of cost allocation and cost accounting for modern organisations. Many more typical benefits of ABC have been cited (Value Based Management, 2011), and among them are: Ability to identify the most and least profitable customers, products, and channels, Ability to easily identify the root causes of poor financial performance, Ability to track costs of activities and work processes, Equip managers with cost intelligence to better drive improvements, Meet important marketing objectives, such as determination of a better marketing mix, enhancement of bargaining power with customers, and achieve better positioning of products in the market From the above premises it can be gleaned that ABC offers the bette r solution for any problem arising from overhead cost allocation. Definitely, ABC is an improvement of what traditional cost accounting aims to address, i.e., allocation of cost to where it matters most, keep costs down, and contribute to rising profit levels for the company through increased efficiency and productivity. But is ABC really perfect? Has it become the eureka of overhead allocation, where a lasting solution has been found to last a lifetime? Is there a downside, a lowlight, anything that ABC would not be able to achieve? Is it the perfect cure? There are some weaknesses when ABC is implemented by organisations. But such weaknesses or limitations are far