Friday, November 29, 2019
Monday, November 25, 2019
Analysis of Activity Based Accounting The WritePass Journal
Analysis of Activity Based Accounting Bibliography: Analysis of Activity Based Accounting IntroductionActivity Based Costing AdvantagesAdvantages of switching to machine hours as an overhead recovery base:Comparison among three accounting methods: Multiple volume based allocation method:ABC Method:Bibliography: References:Related Introduction Activity-Based Costing (ABC), a tool for cost management, has recently gained popularity, is based on a simple idea: in an enterprise, overhead (or operating expenses) are measured by a number of activities needed to successfully perform manufacturing and business processes. The total cost of a product is the sum of the costs of activities that are the real cause of the overhead include establishing vendor relations, purchasing, receiving, setting up a machine, running the machine, disbursing, reorganizing the production flow, redesigning the product, and taking a customer order (Turney, 1989). By design, ABC provides not only relatively accurate cost data, but also information about the origin of the cost (Cooper and Kaplan, 1988).In ABC, the manufacturing overhead are assigned to products in a more logical manner than the traditional approach of simply allocating costs on the basis of machine hours. It permits the very important distinction between resource usage and resource spend ing (Cooper and Kaplan, 1992). Traditional cost models apply resources to products in two ways. So called direct costs like material and direct labour are attributed directly to the product and other resources are arbitrarily allocated to the product, typically through the mechanism of direct labour hours, labour dollars or machine hours. Sales, marketing and administrative costs are not included in product costs. But, Activity Based Costing (ABC) does not change the way material and direct labour are attributed to manufactured products with the exception that direct labour loses its special place as a surrogate application method for overhead resources. Direct labour is considered another cost pool to be assigned to processes and products in a meaningful manner, no different than any other resource. The primary task of activity based costing is to break out indirect activities into meaningful pools which can then be assigned to processes in a manner which better reflects the way costs are actually incurred. The system must recognize that resources are consumed by processes or products in different proportions for each activity Activity Based Costing Advantages           More accurate costing of products/services, customers and distribution channels.           Better understanding overhead for everyone.           Utilizes unit cost rather than just total cost.           Integrates well with Six Sigma and other continuous improvement programs.           Makes visible waste and non-value added.           Supports performance management and scorecards.           Enables costing of processes, supply chains and value streams.           Here mirrors way work is done.           Support facilitates benchmarking.           One of benefit of ABC is,  it enhance the strategic decision making for managers in a company .They can bring new information that they haven’t noticed before so they can take better decision about cost.           Help the manager to understand where there are lot more cost and prod it breaks action as we can see in power drip packing in labour and maintenances. Advantages of switching to machine hours as an overhead recovery base: 1. With machine hour rate, the Cylinder manufacturing company (CMC) can accuse almost all operating expenses on the basis of machines. 2. With the help of under absorption of machine overhead, CMC can find the idle time of machine. Then, can try to reduce it. 3. It is useful to increase efficiency of machine, because CMC can use it effective way and all overheads depends on it. 4. It is a scientific method to calculate factory overhead cost. 5. By this, CMC can firstly calculate total production cost, after this, it is very easy to calculate selling price of any product. 6. If we absorbed overheads on the basis of machine hours, CMC can get more meaningful and accurate product cost compared to labour hours. If we look at the Cylinder manufacturing company case study, then we will find the following overheads based on machine hours and labour hours. For overheads based on labour hours The Budgeted labour rate =  £149.825 per dlh Total overheads for Standard products =  £149.825 per dlh x 2,500 dlh =  £374,562.5 Total overheads for Specialised products =  £149.825 per dlh x 1,500 dlh =  £224,737.5 Overheads based on machine hours Total machine hours=6500. Total overheads to be distributed= £599,300 Budgeted overhead burden/machine hour=599300/6500 = £92.2 pounds. Total Overhead burden for standard products=92.2*3500= £322,700. Total Overhead burden for specialized products=92.2*3000= £276,600. If Cylinder manufacturing company uses machine hours for overhead calculation instead of labour hours, then the output will be more accurate. It is quite easy to find the machine hours correctly than labour hours. As the machine is in automated system, from a machine they can find the correct information about the total machine hours used by a product. Moreover the efficiency of all machines are all most same but it’s vary a lot for labours, because all human beings efficiency is not same. In the case of labour hour the difference between overheads for standard product and specialised product is high. But for machine hours it is relatively low. But we know, specialised product needs more machine hours than the standard products. Therefore, the gap should be low. So, we can say absorbed overheads on the basis of machine hours give more accurate output than absorbed overheads on labour hours. Then the manager can know the cost of sell more accurately and select correct pricing for the product and maximizing the profit. Comparison among three accounting methods: Here, I will be working through the provided data three times. Firstly, I will show how traditional cost accounting methods might deal with them; secondly to look at the multiple volume based overhead method; and, finally, I will illustrate the ABC method using all of  the data in great detail. Traditional allocation method (direct labour hours basis): The direct labour hour rate is total overheads total number of labour hours 599,300 4,000  £149.825 per dlh The overheads recovered are: Direct labour hour rate x number of direct labour hours per product For Standard products, the calculation is:  £149.825 per dlh x 2,500 dlh =  £374,562.5 For Specialised products, the calculation is:  £149.825 per dlh x 1,500 dlh =  £224,737.5 Multiple volume based allocation method: This method has an advance on the traditional allocation method in that it does make some allowance for activities to influence the absorption of overheads. In the case of Cylinder manufacturing company, two absorption rates to apply here: the receiving department overhead rate, and the other overhead rate The reasoning here is that, the organisation I am simulating is using a two rate basis of apportioning overheads: firstly, a material handling overhead rate is used to assign overhead to a separate cost centre on the basis of the number of number of stores orders; secondly all of the other overheads are assigned using a general machine hour rate on the basis that the number of machine hours far exceeds the number of labour hours. The Materials handling overhead rate is Total Materials handling overheads Total number of stores orders  £119,600 460  £260 per stores orders For Standard products,  £260 per stores orders x 160 stores orders =  £41,600 For Specialised products,  £260 per stores orders x 300 stores orders =  £78,000 The other overhead rate, calculated by dividing the total other overheads by the number of machine hours applied, is:  £599,300  £119,600 6,500 machine hours  £479,700 6,500 machine hours  £73.8 per machine hours For Standard products other overheads cost is,  £73.8 per machine hours x 3500 machine hours =  £258,300 For Specialised products other overheads cost is,  £73.8 per machine hours x 3000 machine hours =  £221,400 Therefore, Total overhead burden for standard product=  £299,900 Total overhead burden for standard product=  £299,400 ABC Method: To apply the ABC method, we need to identify cost drivers for two stages: 1 cost drivers tracing the costs of inputs into cost pools; and 2 cost drivers tracing the cost pools into product costs The workings that follow illustrate clearly how such cost drivers work through the ABC system in these two stages: an initial overhead amount being further subdivided into two parts according the needs of the situation. Cost of machines driven by machine hours Standard product = 3,500/6,500*279,500= £150,500 Specialized 3,000/6,500*279,500= £129,000. Set up and engineering support cost driven by number of set ups. Standard product = 80/280*200,200= £57,200 Specialized product = 200/280*200,200= £143,000 Material handling cost driven by number of stores orders Standard product = 160/460*119,600= £41,600 Specialized product = 300/460*119,600= £78,000 Total overhead burden for standard product =  £249,300 Total overhead burden for specialized product =  £350,000 Total overheads for standard and specialised product in three accounting methods are shown in the following table Standard  product Specialised product DLH  £374,562.5  £224,737.5 Multi Volume  £299,900  £299,400 ABC  £249,300  £350,000 From the above comparisons, it is cleared that multiple volume based allocation method gives more accurate data than daily labour hour method. But activity based costing system is the best as it gives more meaningful data than others, therefore Cylinder manufacturing company should try it for their cost reduction. How Cylinder manufacturing company can implement activity based costing system: As we know ABC is little bit heard to implement and more time consuming, because so much informative can be required about lots of items. And there is a cost of buying, implementing and maintaining activity based system. According to me, in order to implementation Cylinder manufacturing company require a lot of preparation, because as it mention before there are a lot activities and information that needs to be gathered .So before going to implement ABC, Cylinder manufacturing company must be prepared it self by gathering lot of information for understand what exactly they are going to doing. During the setup time of activity based costing, they can temporally use old marginal and absorption account method. Management focus need to be changed on not just the performance but the activities that going into that performance need to be paradise here, the organization should not just focus on one area, the overall view of the company. It has to change the manager view of the company here managers are not just looking at the cost there are going go back to the activities, needs to change their attitude towards those cost activities. Overall, if the company implemented it properly they understood what they doing with ABC methods and they can see the benefit of the actually using this. Bibliography: Cooper, R. (1988) â€Å"The Rise of Activity-Based Costing – Part One: What is an Activity-Based Cost System?†Journal of Cost Management (Summer), pp. 45-54. Cooper, R. (1988) â€Å"The Rise of Activity-Based Costing – Part Two: When Do I Need an Activity-Based Cost System?†Journal of Cost Management (Fall), pp. 41-58 Gunasekaran, A. and Singh, D. (1999) â€Å"Design of activity-based costing in a small company: a case study†Computers Industrial Engineering 37, pp. 413–416 Kaplan, R. S. (1988). One Cost System Isnt Enough, Harvard Business Review, January-February, pp. 61-66. Kelline S. C., Downet, R. G. and Smitt L.G. (2001) â€Å"Activity-based costing and higher education: Can it work?† Available at: iupindia.org/books/ABC%20of%20Activity-Based%20Costing_Cont.asp. [Accessed on May 15, 2011] Williamson, D. (1996) â€Å"Cost and Management Accounting†Prentice Hall. Available at: http://business.fortunecity.com/discount/29/abcworkex.htm [Accessed on May 15, 2011] Oulu University Library (2000) â€Å"Implementation of design to profit in a complex and dynamic business context:Chapter 2. Life cycle analysis and product costing†. Available at: http://herkules.oulu.fi/isbn9514264509/html/x1194.html [Accessed on May 16, 2011] MBAbullshit.com (2010) â€Å"Activity Based Costing Example Part 1 to 8†You Tube. Available at: http://herkules.oulu.fi/isbn9514264509/html/x1194.html [Accessed on May 17, 2011] References: Cooper, R. and Kaplan, R. S. (1988) Measure Costs Right: Make the Right Decisions Harvard Business Review, September/October, pp. 96-102. Turney, P. B. B. (1989). Activity-Based Costing: A Tool for Manufacturing Excellence Target, summer, pp. 13-19. Cooper, R. and Kaplan, R. S. (1992). Activity-Based Systems: Measuring the Costs of Resource Usage Accounting Horizons, September, pp. 1-13.
Thursday, November 21, 2019
Problems and Opportunities Facing Les Gourmands Specialty Chocolates Essay
Problems and Opportunities Facing Les Gourmands Specialty Chocolates - Essay Example One major reason for the reduced holiday and special occasion sales potential for top end chocolates is the major growth of internet and catalog sales. It is much more convenient for many buyers, particularly the wealthy who prefer to avoid shopping your firm might want to consider issuing a holiday catalog or similar sales promotional device, but it is good to proceed with â€Å"all deliberate speed,†as the saying goes; do not rush into too many new approaches at once. In developing an internet sales approach, you will need a catchy and distinctive slogan for your chocolates, as well as perhaps some distinctive products to sell. Given the new focus on the health value of chocolates as a source of anti-oxidants comparable to red wine, you might consider a slogan such as LES GOURMANDS CHOCOLATES – AS GREAT FOR YOUR HEALTH AS FOR YOUR PALATE. Perhaps that is a bit wordy, but It gives you an idea. Be careful, of course, not to infringe on any copyrighted slogans of any other chocolate companies. You may want to retain an advertising firm to assist with the entire new marketing approach you will want to additional suggestions which I will make below. Chocolate makers who developed their skills during the era when the product was primarily directed to those with children, or those wanting traditional gifts, may be ill-suited to the new approaches required for real growth today. at their first opportunity. You alone should, therefore, do the final interviewing, but using some questions provided by the personnel recruiters dealing with loyalty. You may also want to institute a personnel testing system to provide additional information on job candidates.
Wednesday, November 20, 2019
Reflection paper Essay Example | Topics and Well Written Essays - 750 words - 15
Reflection paper - Essay Example He believes that his wife has a nervous depression which is the reason why he takes her away from the town to a far off mansion. He serves as her physician and believes that she is totally helpless while the narrator is not at all satisfied from her husband’s treatment yet she prefers to stay quiet. She cannot voice all that she detests. She thinks that that is the hurdle between her and her health and that is why she does not get better. She is allowed to write her thoughts on ‘dead paper’ and those writings have to be kept private and away from others. The book focuses on giving woman a respectable environment where can they live as free-willed human beings and enjoy their lives just like men do. The usage of symbolism is quite vivid throughout the book as the narrator tries to present a clear-cut image of what women were treated like back in the 1800’s. Back at her own house, she lived with John, in a bright spacious room which had yellow wallpaper which she completely found hideous and disgusting. She was not allowed to write or to work, all that she was allowed to do was rest. The wallpaper became a source of reaction for her, she could stare at it for hours and soon after she started to examine it, patterns started to take shape. She could see images and everything started to change. She could see a woman behind bars, all trapped and with no way out. She felt enslaved too and all her sympathies were directed towards enslaved women. She becomes paranoid around her babysitter and even her husband and starts to feel that they also want to discover the truth behind the images of the wallpaper. The narrator becomes hysterical and tears the wallpaper down which she seems is the only way to release the woman behind it. The wallpaper was not the cause behind her depression. She just became obsessed with it because she had nothing else to do. She was also not
Monday, November 18, 2019
London Borough of Hackney Case Study Example | Topics and Well Written Essays - 2250 words
London Borough of Hackney - Case Study Example It is anticipated that this move will greatly catalyse economic development in Hackney. Generally, Hackney has experienced a big transformation, hence leading to a removal of some of the negative stereotypes attributed to the city. It has in the recent past become a centre of attraction for a number of creative industries. Hackney has seen its GCSE grades increase by an estimated 50 per cent increase in the recent past. The emergence of numerous specialist schools has raised prospects in the borough's education. The borough has in the past lacked specialists in various fields due to its economic hardships. However, the borough continues to have a high number of adult without education. Hope therefore lies in the new upcoming generation. Moreover, the existing education schemes in the borough have not done much in increasing employment opportunities. Consequently, the number of people with appropriate skills that can offer them gainful employment is very low. This has led to a very low income flowing into the borough from other parts of England. On the other hand, there is a lot of hope for the borough following the emerging trend of a growing number of qualified professionals, especially those of level 4. Moreover, the recent infrastructure development is increasingly attracting many firms into the borough. This greatly increases prospects of economic development in Hackney. However, Hackney still has many challenges ahead in its endeavour to attain economic power. It is going to be an uphill task to enlighten the Hackney community on the importance of education. Moreover, the current situation does not inspire students into pursuing higher education. Employment Hackney has over the years suffered some of the highest rates of unemployment in England. However, in the recent past, the borough is experiencing an improvement in the rates of employment. A great deal of Hackney's potential comes from its closeness to the City. This will greatly influence the borough's economic growth, especially with the construction of a link between the borough and the city. This will in turn create numerous employment opportunities for the borough. The growing presence of the service sector in the area will help in the creation of employment opportunities for the locals. However, Hackney borough continues to experience high levels of economic inactivity and unemployment. This can be attributed to the borough's limited opportunities. Moreover there is a high rate of migration of businesses and labour to other parts of England from Hackney. Moreover, there is a huge disparity between the north and the south in the borough. On the other hand, the growing cultural industry in Hackney borough presents it with a lot of opportunities. It will greatly improve the borough's tourism sector and, by extension, create employment opportunities. Additionally, the current development programs in the borough will go a long way in improving economic development in Hackney (NERC, 2006). For instance, the developments aimed at improving accessibility will connect the borough with its neighbours, particularly the city. This will enable a free flow of resources from the city or other parts to the borough. The new investments
Saturday, November 16, 2019
The Healthcare Quality Strategy For Nhs Nursing Essay
The Healthcare Quality Strategy For Nhs Nursing Essay This essay will discuss a significant event in relation to the peoples priorities identified within the Healthcare Quality Strategy. The essay will demonstrate my understanding and views on reflection and the issues surrounding my practice. I have chosen Gibbs (1988) reflective framework as it has a structured format and six steps which follow in order starting with a description of the event and ending with an action plan for future practice. The steps are Description, Feelings, Evaluation, Analysis, Conclusion and Action Plan (Gray, 2007). Reid, (1993) describes reflection as a process of reviewing an experience of practice in order to describe, analyse, evaluate and so inform learning about practice. The Scottish Government introduced the Healthcare Quality Strategy for NHS Scotland in 2010, their aim is to deliver the peoples priorities which are: firstly caring and compassionate staff and services, good communication and a clear explanation about conditions and treatments, effective teamwork between clinicians, patients and others, a clean and safe care environment, continuity of care and clinical excellence. Secondly, to bring together the patients priorities as well as the values of everyone working within the NHS Scotland. Thirdly, by applying these three interventions and putting them into practice improvements within priority areas of the Healthcare Quality Strategy will be met (Scottish Government, 2010, p.6). This reflective account will focus on the importance of communication and will identify if the priority was met in relation to my significant event and it will further clarify its importance (Scottish Government, 2010, p.6). Whilst on my Management Placement I met Janet, all names have been changed to protect her identity and maintain her confidentiality (NMC, 2008). Description Janet is 65 years old and has been admitted to my ward for palliative care. She has end stage bowel cancer and is awaiting a bed at the local Hospice. Janet lives at home with her husband, she has a full package of care and her son also visits on a regular basis. However, Janets doctor has requested that she be admitted onto the ward as she is now confined to bed because of increased pain and a general deterioration of her condition (Dougan and Colquhoun, 2006). Feelings Whilst carrying out my training as a student nurse, I have met a number of palliative patients and I feel that I lack confidence when communicating with these patients and their families at this difficult time. However, as I was on this ward for a longer period of time I was able to build up a good rapport with Janet and her family and this allowed me to provide good patient centred care (NMC, 2008). Therefore when dealing with Janet and her family at this difficult time I must treat Janet as an individual (NMC, 2008), provide her with the best care and be caring and compassionate always (Scottish Government, 2010, p.6). I was privileged to have the opportunity to be involved in Janets care as well as working within a ward of clinical excellence (Scottish Government, 2010, p.6). Evaluation Over the next few days whilst looking after Janet and taking part in the ward rounds, I was able to plan Janets care, the Doctor explained to me that Janet was not going to improve and we would have to keep her comfortable and pain free. Palliative care patients must have good symptom control of their pain and also nausea and vomiting. Janet was placed on a syringe driver to control her pain. A syringe driver is a small portable pump which is attached to the skin by a cannula and gives the patient a continuous dose of analgesics and/or anti-emetics (MacMillan Cancer Support, 2012). In relation to the Scottish Governments Programme Living and Dying Well when caring for palliative patients a holistic approach with continuity of care is extremely important (Scottish Government, 2008) and all nurses have a central role in providing information, care and support (Kennedy and Lockhart, 2007). Excellent communication and good interpersonal skills are paramount when caring for Janet, it is important not only to establish Janets wants and needs but also her families. It is imperative when relaying any information to Janet or her family make sure they understand it, if not explain the information to them again (NMC, 2008). Also when dealing with members of the multi-disciplinary team, effective teamwork is imperative again providing Janet and her family with continuity of care and the clinical excellence they require from all staff. Analysis Palliative care helps to improve the quality of life for patients and their families who have to come to terms with the difficulties associated with life threatening illness. It is about identifying the patients needs through accurate assessment, good symptom control and sensitive nursing care (Scottish Partnership for Palliative Care, 2012). In addition to caring for Janet on the ward I was given the opportunity to go to the Hospice and meet with Janets palliative care nurse and also be included in her multi-disciplinary team meeting. This again highlighted the importance of good communication and good record keeping as all team members were aware of Janets circumstances and could pick up her case notes and know exactly what was happening with Janet at any given time (NICE, 2004). This meant that when I was communicating with Janet and her family I was more confident and I was able to communicate in a language that they understood (Dunne, 2005). As well as building a trusting relationship between nurse and patient, good communication skills helps to reduce fear and anxiety at this stressful time (Dunne, 2005). In relation to Janets transfer from hospital to Hospice the Liverpool Care Pathway (LCP) was put in place, this model allows all staff on the ward and any multi-disciplinary team members guidance on all elements of Janets care. It provides a holistic approach to Janets care and support for her family in the last few days of her life (Marie Curie Palliative Care Institute Liverpool, 2012). Good communication is paramount when dealing with the palliative patient as this forms the basis of a good nurse/patient relationship which greatly improves care and helps to reduce anxiety and stress for patients, relatives and carers (Kennedy and Lockhart, 2007). At the time of this experience I felt I communicated well with Janet and her family and the care I delivered was to a high standard and to the best of my ability. She appeared less anxious than when she was initially admitted onto the ward. I felt my mentor and myself displayed good communication skills, through verbal and non-verbal communication which in turn was upheld through good record keeping and accurate documentation throughout Janets hospital stay (NMC, 2009). On reflection this event has brought further awareness of the level of involvement of staff members from auxiliaries, nurses and consultants. This was shown by the number of multi-disciplinary meetings, assessments, re-assessments, written correspondence and working hours placed into looking after this patient (NMC, 2009). All staff members were committed to providing the correct input and treatment for this patient and to make her last few days as comfortable as possible (Scottish Government, 2010), which also ensured clear communication and collaboration between the doctors, family and nursing staff (Scottish Government, 2010). Conclusion This reflection has demonstrated the difficultly in caring for palliative care patients. It requires a holistic approach to ensure that the patient and their family receive the best possible attention. Nurses have a duty to ensure that the care they deliver is of an acceptable standard (NMC, 2008). While participating in ward rounds I took on board the doctors instructions and carried out and prioritised the care of my patient, therefore making Janets stay in hospital as comfortable as possible. The code provides values, which can be adapted to any setting and as long as these are followed, nurses will be able to carry out their legal and professional duty of care (NMC, 2008). Action Plan Palliative care is a sensitive subject to deal with but I feel that as long as you treat the patient as an individual, listen to their wants and needs, then a positive outcome can be accomplished. Communication and good interpersonal skills are once again highlighted as an essential part of good nursing practice. I must be an effective communicator and be able to provide a high standard of care at all times and this is imperative when dealing with palliative care patients. I must also keep my knowledge and skills up to date (NMC, 2008). In relation to my transition from student to staff nurse I am aware of how important everything I have learned throughout my training is, from personal care, comfort, empathy, a caring and compassionate manner, clear and effective communication, prioritising care and being part of a team and this is only a very small portion of what I have learned. I will take all of this knowledge with me and put into in practice when I am caring for patients and their families in the future as a staff nurse. Identify Steps Through experience of this placement and in relation to my transition from student nurse to staff nurse; the steps to facilitate an improvement and development would be to ensure effective communication with all staff and all members of the multidisciplinary team. This includes accurate record keeping and the collection of all relevant information from the patient and their family in order to deliver safe effective patient care. It also promotes a positive nurse-patient relationship and offers reassurance at this difficult time (Dunne, 2005). In addition palliative care does not only deal with cancer patients but with patients who have long term chronic illnesses such as multiple sclerosis, heart disease and respiratory problems, therefore palliative care is relevant today and also in the future because, we will be caring for an ageing population (Scottish Partnership for Palliative Care, 2012) Conclusion In conclusion reflection is about making sense of the daily challenges which are put before you, as a student nurse transitioning into a staff nurse its about keeping my skills and knowledge up to date and reflecting on my daily practice in order to achieve the best outcome for my patient (Taylor, 2006). Bowie (2010) states that positive practice should be highlighted as it allows others to learn from it and provides opportunities to improve the safety of patient care. Reflecting on these events has helped me to identify areas where practice needs improvement and given me a greater insight into my own role as a registered nurse.
Wednesday, November 13, 2019
The Hollow Men Essay -- Literary Analysis
At a point in all mortal’s existence, there will be a moment when their soul is between two states of being, waiting to be judged. Without the fearlessness and faith to move on to the afterlife, they will spend eternity stuck in purgatory. When T. S. Eliot wrote â€Å"The Hollow Men,†he used symbolism, imagery, and repetition to share his insight to address the lack of courage and faith that plagues every human being. T. S. Eliot’s â€Å"The Hollow Men†is a dramatic monologue, free verse poem that consists of five parts that could be considered five separate poems. His use of â€Å"allegorically abstract text nevertheless achieves a remarkable unity of effect in terms of voice, mood and imagery†(Morace 948). Before the poem starts, there are two epigraphs; â€Å"Mistah Kurtz – he dead. / A penny for the Old Guy†(lines 1-2). Eliot alludes to these two epigraphs because their themes are developed throughout his poem. â€Å"The first epigraph is from Joseph Conrad’s â€Å"Heart of Darkness,†a story †¦that examines the hollowness and horror of lack of faith, spiritual paralysis, and despair†(Bloom 61), just like the â€Å"hollow men†in his poem. The second epigraph â€Å"refers to the celebration of Guy Fawkes Day in Britain†(Bloom 61). This is a day that celebrates Fawkes’ unsuccessful rebellion against Kin g James I with his capture in the cellar of the Parliament building, where stored gun powder was supposed to blow up and kill King James I and his family. Once captured, he cowardly turned over his co-conspirators and they all were killed. It is â€Å"celebrated with bonfires, fireworks, the burning of scarecrows, and solicitation of ‘pennies for the Old Guy’. Eliot’s images of scarecrows, a cellar, and violent souls recall this tale of a violent plot tha... ...nsight to address the lack of courage and faith that plagues every human being. â€Å"The poem succeeds admirably in registering a mood not merely of disillusionment, but of personal weakness†(Morace 950). Without the faith and courage to face the final judgment, and move on to the afterlife, one will be left to linger in purgatory. Works Cited Bloom, Harold. "Thematic Analysis Of ‘The Hollow Men’." Bloom's Major Poets: T.S. Eliot (1999): 60-63. Literary Reference Center. Web. 28 Nov. 2011. Eliot, T.S. "The Hollow Men." Famous Poets and Poems - Read and Enjoy Poetry. 6 Aug. 2006. Web. 5 Dec. 2011. Morace, Robert A. "The Hollow Men." Masterplots II. Ed. Frank N. Magill. Englewood Cliffs: Salem Press, 1992. Vol. 3. 948-50. Print. Urquhart, Troy. "Eliot's THE HOLLOW MEN." Explicator 59.4 (2001): 199. Literary Reference Center. Web. 5 Dec. 2011.
Subscribe to:
Posts (Atom)