Job Costing And Process Costing Accounting Essay Example For Students

Job Costing And Process Costing Accounting Essay The chief aim of fabrication houses is to do net income. The net income on each merchandise sold is the difference between the merchandising monetary value of the merchandise and the entire cost of doing the merchandise. Cost therefore plays an of import function in the merchandise design procedure. To cipher the cost that incurred on the merchandise we use different Costing Techniques. Costing is non an easy undertaking because in the procedure of fabricating a merchandise many indirect stuffs and labor are used. To place these costs we use different bing techniques. Here we are traveling to discourse two methods of bing Job Costing and Process Costing. Job Costing is to cipher the costs involved of a concern in fabricating goods. These costs are recorded in leger histories throughout the twelvemonth and are so shown in the concluding test balance before the preparing of the fabrication statement. In a occupation bing system, costs are accumulated by occupation. Direct stuff and direct labour are easy tracked on a merchandise. In occupation costing we keep tracking these costs at their original value till the occupation is completed. Overhead is applied after the occupation is done. It is applied either by utilizing a rate based on direct labour hours or by utilizing an Activity Based Costing ( ABC ) cost driver. In either instance, one time overhead is added, the entire cost for the occupation can be determined. Upon completion, the costs are transferred out of Work in Process to Finished Goods ( Cost of Goods Sold for service industries ) Examples are shoe manufacturing- requires different specification garment manufacturing- orders differs significantly vehicle fix shops- each fix requires different parts replacing and labour hours Procedure costing is a method that hints and accumulates direct costs, and allocates indirect costs of a fabrication procedure. Costss are assigned to merchandises, normally in a big batch, which might include an full month s production. At last, costs have to be allocated to single units of merchandise. It assigns mean costs to each unit, and is the opposite extreme of Job bing which attempts to mensurate single costs of production of each unit. Procedure costing is a type of operation bing which is used to determine the cost of a merchandise at each procedure or phase of industry. It can be defined bing as The costing method applicable where goods or services result from a sequence of uninterrupted or insistent operations or procedures. Costss are averaged over the units produced during the period . Process costing is suited for industries bring forthing homogenous merchandises and where production is a uninterrupted flow. A procedure can be referred to as the sub-unit of an organisation specifically defined for cost aggregation intent. Examples are Car assembly line-all autos coming out are indistinguishable Electronic assembly line where all merchandises is indistinguishable Biscuit fabrication though has more than one merchandise line, each line is a separate, uninterrupted procedure bring forthing indistinguishable merchandises. The differences between occupation order bing and procedure bing arise from two assorted grounds. The first is that the flow of units in a procedure bing system is more or less uninterrupted, and the 2nd is that these units are identical from one another. Under procedure bing it makes no sense to seek to place stuffs, labour, and overhead costs with a peculiar order from a client ( as we do with occupation order bing ) , since each order is merely one of many that are filled from a uninterrupted flow of virtually indistinguishable units from the production line. Under procedure costing, we accumulate costs by section instead than by order, assign these costs uniformly to all units that pass through the section during a period. .u6ee07c3229ce6d2e86378583e42ac0ee , .u6ee07c3229ce6d2e86378583e42ac0ee .postImageUrl , .u6ee07c3229ce6d2e86378583e42ac0ee .centered-text-area { min-height: 80px; position: relative; } .u6ee07c3229ce6d2e86378583e42ac0ee , .u6ee07c3229ce6d2e86378583e42ac0ee:hover , .u6ee07c3229ce6d2e86378583e42ac0ee:visited , .u6ee07c3229ce6d2e86378583e42ac0ee:active { border:0!important; } .u6ee07c3229ce6d2e86378583e42ac0ee .clearfix:after { content: ""; display: table; clear: both; } .u6ee07c3229ce6d2e86378583e42ac0ee { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u6ee07c3229ce6d2e86378583e42ac0ee:active , .u6ee07c3229ce6d2e86378583e42ac0ee:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u6ee07c3229ce6d2e86378583e42ac0ee .centered-text-area { width: 100%; position: relative ; } .u6ee07c3229ce6d2e86378583e42ac0ee .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u6ee07c3229ce6d2e86378583e42ac0ee .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u6ee07c3229ce6d2e86378583e42ac0ee .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u6ee07c3229ce6d2e86378583e42ac0ee:hover .ctaButton { background-color: #34495E!important; } .u6ee07c3229ce6d2e86378583e42ac0ee .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u6ee07c3229ce6d2e86378583e42ac0ee .u6ee07c3229ce6d2e86378583e42ac0ee-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u6ee07c3229ce6d2e86378583e42ac0ee:after { content: ""; display: block; clear: both; } READ: PRIMARY SOCIALIZATION THEORY (742 words) EssayA farther difference between the two bing systems is that the occupation cost sheet is non used in procedure costing, since the focal point ofA a procedure costing is on sections. Alternatively of utilizing occupation cost sheet a production study is prepared for each section in which work is done on merchandises. The production study serves several maps. It provides a sum-up of figure of units traveling through a section during a period, and it besides provides a calculation of unit costs. In add-on it shows what costs were charged to the section and what temperament was made on these costs. The section production study is a c ardinal papers in a procedure bing system. Job Order Costing Jobs are different in nature. Every occupation has different production demands and many occupations can be processed at the same clip. Costss are occured by every single different occupation. Job cost sheet is the papers, which shows from where the costs have come on the occupation. Unit of measurement costs are computed by occupation on the occupation cost sheet. Procedure Costing A solo merchandise is produced on a regular basis or for a long period of clip. All units of merchandise are same. Costss are accumulated on the merchandise by all the sections. The section production study is the papers, which shows from which section costs have come and how much. Unit of measurement costs are calculated by section on the section production study. Decision: Both bing techniques have their ain advantages and disadvantages. In occupation costing, costs are accumulated by occupation whereas in procedure bing it is done by a procedure. Job costing is cardinal to managerial accounting. Procedure costing is used when merchandises are more homogenous, whereas occupation costing can be done on heterogenous merchandises every bit good.

Organizational Behavior System in Jgtdsl, Bangladesh Essay Example

Organizational Behavior System in Jgtdsl, Bangladesh Paper Introduction: Organizational Behavior (OB) is the study and application of knowledge about how people, individuals, and groups act in organizations. It does this by taking a system approach. That is, it interprets people-organization relationships in terms of the whole person, whole group, whole organization, and whole social system. Its purpose is to build better relationships by achieving human objectives, organizational objectives, and social objectives Elements of Organizational Behavior:- The organizations base rests on managements philosophy, values, vision and goals. This in turn drives the organizational culture which is composed of the formal organization, informal organization, and the social environment. The culture determines the type of leadership, communication, and group dynamics within the organization. The workers perceive this as the quality of work life which directs their degree of motivation. The final outcome is performance, individual satisfaction, and personal growth and development. All these elements combine to build the model or framework that the organization operates from. Models of Organizational Behavior:- There are four major models or frameworks that organizations operate out of, Autocratic, Custodial, Supportive, and Collegial (Cunningham, Eberle, 1990; Davis,1967): Autocratic — The basis of this model is power with a managerial orientation of authority. The employees in turn are oriented towards obedience and dependence on the boss. The employee need that is met is subsistence. The performance result is minimal. Custodial — The basis of this model is economic resources with a managerial orientation of money. The employees in turn are oriented towards security and benefits and dependence on the organization. We will write a custom essay sample on Organizational Behavior System in Jgtdsl, Bangladesh specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Organizational Behavior System in Jgtdsl, Bangladesh specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Organizational Behavior System in Jgtdsl, Bangladesh specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The employee need that is met is security. The performance result is passive cooperation. Supportive — The basis of this model is leadership with a managerial orientation of support. The employees in turn are oriented towards job performance and participation. The employee need that is met is status and recognition. The performance result is awakened drives. Collegial — The basis of this model is partnership with a managerial orientation of teamwork. The employees in turn are oriented towards responsible behavior and self-discipline. The employee need that is met is self-actualization. The performance result is moderate enthusiasm. Although there are four separate models, almost no organization operates exclusively in one. There will usually be a predominate one, with one or more areas over-lapping in the other models. The first model, autocratic, has its roots in the industrial revolution. The managers of this type of organization operate mostly out of McGregors Theory X. The next three models begin to build on McGregors Theory Y. They have each evolved over a period of time and there is no one best model. In addition, the collegial model should not be thought as the last or best model, but the beginning of a new model or paradigm. Importance of organizational behavior: Organization Development (OD) is the systematic application of behavioral science knowledge at various levels, such as group, inter-group, organization, etc. , to bring about planned change (Newstrom, Davis, 1993). Their objective is a higher quality of work-life, productivity, adaptability, and effectiveness. It accomplishes this by changing attitudes, behaviors, values, strategies, procedures, and structures so that the organization can adapt to competitive actions, technological advances, and the fast pace of change within the environment. 1. Humanistic Values: Positive beliefs about the potential of employees (McGregors Theory Y). 2. Systems Orientation: All parts of the organization, to include structure, technology, and people, must work together. 3. Experiential Learning: The learners experiences in the training environment should be the kind of human problems they encounter at work. The training should NOT be all theory and lecture. 4. Problem Solving: Problems are identified, data is gathered, corrective action is taken, progress is assessed, and adjustments in the problem solving process are made as needed. This process is known as Action Research. . Contingency Orientation: Actions are selected and adapted to fit the need. 6. Change Agent: Stimulate, facilitate, and coordinate change. 7. Levels of Interventions: Problems can occur at one or more level in the organization so the strategy will require one or more interventions. An organizational behavior system:- [pic] Figure – An organizational behavior syst em Elements of the system Philosophy- the philosophy of organizational behavior held by management cconsist of an integrated set of assumption and benefits about the way things are the purpose of these activities , and the way they should be. The philosophies are some times explicit and occationally amplict, in the mindes of managers. Five major organizational behavior philosophies- autocratic, custodial, supportive, collegial, and system-and their implication are bdiscussed later in this assignment. Values:- Values can be defined as those things that are important to or valued by someone. That someone can be an individual or, collectively, an organization. One place where values are important is in relation to vision. Values are the embodiment of what an organization stands for, and should be the basis for the behavior of its members. Vision- ision represents a challenging portrait of what the organization and its members can be – a possible and desirable future. Leaders need to create exciting projections about where the organization should go and what major changes lie ahead. Mission:- mission defines the fundamental purpose of an organization or an enterprise succinctly describing why it existing and what it do es to achieve its vision It sometimes used to set out a picture of the other organization in the future. Goals:- Goals are relatively concrete formulations of achievements the organization is aiming for within set periods of time, such as one to five years. Goals setting is a complex process , for top managements goals need to be merged with those of employees who bring their their physiological , social and economic needs with them to an organization. Four key forces of organizational behavior:- A complex set of forces affects the nature of organization today. A wide array of issues and trends of these forces can be classified into four areas- . People . Structure . Technology .environment when people work together in an organization to accomplish an objective, some kind of structure of formal relationships is required. People also use technology to help get thae job done, so people structure technology interact,. In addition these elements are influenced by the external environment, and they influence t. each of the four forces affecting organizational behavior , and some illustration of each , is considered briefly in the following sections. People:- People make up the internal social system of the organization. People are the living thinking feeling being who work in the organization to achieve their objectives. Structure:- Structure defines the formal relation ship and use of people in organizations. Different jobs are required to accomplish all of organizations activities. There are managers and employees, accountatsand assemblers. These people have to be related in some structural way so that their work can be effectively coordinated. Technology:- Technology provides the resources with which people work and affects the tasks that they perform. The technology used has a significant influence on working relationship. Environment:- All organization s operate within an internal and an external environment. A single organization doesn’t exist alone. It is part of a larger system the contains many other elements, such as government, the family and other organization. The nature of people With regard to people, there are six basic concepts: 1. individual difference 2. perception 3. a whole person 4. motivated behavior 5. desire for involvement 6. value of the person 1. Individual person:- people have much in common but each person in the world is also individually different. The idea of individual difference is supported by science. Individual difference requirethat a managers approach to employees be individual , not statistical. This belief that each person is different from all others is typically called the law of individual difference. 2. perception:- people look at the world and see things differently. Even when presented with the same object, two people may view in two different ways their view of their objective environment is filtered by perception, which is the unique way in which each person sees organize and interprets things. 3. a whole person:- 4. motivated behavior:- 5. desire for involvement:- The nature of the organization :- With regard to organizations, the three concepts are that they are social systems, they are formed on the basis of mutual interest, and they must treat employees ethically. Social system- The idea of a social system provides a frame work for analyzing organizational behavior issues. It helps make organizational behavior problems understandable and manageable Mutual interest:- Organization need people and people need organizations . organization have a human purpose. They are formed and maintained on the basis of some mutuality interest among their participants. Ethics: Ethics is the use of moral principles and values to affect the behavior of individuals and organizations with regard to choices between what is right and wrong. Limitations of organizational behavior:- 1. Behavioral Bias:- 2. The Law Of Diminishing Returns :- 3. Unethical Manipulation Of People:- Conclusion:- Organizational culture Formal organization Managements .philosophy. Values. Vision. Mission. Goals Motivation Quality of work life Leadership. Communication. group dynamics Informal organization Social environment Outcomes . Performance . Employee satisfaction .personal growth and development

Writing Task #5 (a job you want) Essays - Employment, Free Essays

Writing Task #5 (a job you want) Essays - Employment, Free Essays ESOL 0382 Prof. Marceau November 15. 2015 Writing Task #5 (a job you want) First, you need to think about what you are good at. Usually the things we love are the things we are good at. Research the fields and options that best deal with those interests so you can spend your time at work doing things that you enjoy. To begin, you can start off by simply researching job titles online. Second, talk to people who work in a variety of jobs. This will give you a better sense of what certain jobs entail. Many communities offer job fairs that can be found on your local city website. These are great opportunities to ask questions. You can ask friends or family members about their experiences too. Third, spend time job shadowing. Job shadowing is a career evaluation activity that allows you the chance to spend time with a professional currently working in a particular career field. You can see what its really like working in a certain job. Fourth, take a career personality test. There are many free tests on the web that will psychoanalyze your mind to help narrow do wn interesting jobs for you. These tests are designed to provide you with specific jobs that fit your unique interests and ultimately help you down a career path. You may even see jobs you didn't know existed be recommended to you. Finally, think about the lifestyle that is important to you. If you see yourself having a more lavish lifestyle, or one filled with travel, you may want to seek out a higher paying job. Look at the salary and wage averages for the jobs you are considering to decide if they will provide you the type of lifestyle you are looking for.

18 Steps That Will Help You Quit a Job That You Hate

18 Steps That Will Help You Quit a Job That You Hate Is your job awful? Or just profoundly unfulfilling, and not challenging or helping you to grow in the most important ways for your career? If you know you’re not really where you need to be but you’re plagued by the what ifs, consider taking these 18 steps to see whether it might be scarier to stay at your job than working up the courage to quit and moving on to another opportunity. 1.  Think long and hard about your life and your choices.Are you living the life you want, or used to dream of? Or are you letting your shots be called by what is expected of you, or what you perceive you should be doing? Take a step back and see where you stand. Are you working towards great things? Or are you mired in mediocrity? If you’re not living the life you desire, and you find yourself being passive in your choices, start taking active steps to change that. Live by design, not by default.2. Fear the â€Å"if only† more than the â€Å"what if.†As scary as it is to start over (at any point in your career), isn’t it scarier to think of yourself regretting having stayed put several years down the line? Regret rarely shows up until it’s too late. Try to fear failure less than dissatisfaction when your chances at another chance dry up.3. Think, What’s the worst that can happen?†Imagine the absolute worst case scenario. All your gravest what-ifs. What does that look like? Clearly define what your biggest fears coming true might look like. Then ask yourself, â€Å"So what?† Is it livable? Workable? Even, perhaps, preferable to your current situation?4. Trust your gut.If there’s a nagging little voice in you telling you to quit and go after something better? Chances are you’re right. Listen to yourself and act deliberately to affect the change you crave. Think of it as your inner GPS.5. Trust what you love.Have the confidence to know that you’ll be better off- and much happier- if you’ re doing what you love. Even if you’re doing something you just like more. If you can’t get to your dream job in one leap from your current one, try a stepping stone. Anything is better than stagnation, particularly when you aren’t happy where you are. Think of all the time and energy you’re putting into what you don’t love. Imagine how much better you could be and feel!6. Make decisions based on happiness.Studies actually suggest that happiness fuels success and good performance- rather than the other way around. Build a life and career around what makes you happy and the rest should follow, crazy as it sounds.7. Set a  good example for others.Visualize your little sister or your best friend’s kid in your shoes. Now imagine them copying your choices and your solutions. Does this make you cringe? Inspire future mentees by pursuing what you really want and need most out of life.8. Live in the current moment.It’s important to keep an eye on the future. But it’s just as important to stay grounded in reality. Be realistic about what you can and can’t accomplish from where you are right now. What can you actually do now? Start there.9. Don’t despair.You are not alone. What you feel is totally normal and human and a lot of people out there are going through the same exact thing. Take comfort in that fact.10. Get clear on your purpose.You want a change, but why? Get clear on why you are unhappy, why you are leaving, why you’re taking the risk. As long as you stay on message, you’ll stay focused and can trust that you’re moving in the right direction.11. Get to know your own gifts.We all have our own unique talents and strengths. Let your passions lead you to understand yours and then lead with that. Trust yourself and show the world what you have to offer.12. Build a web of support.Find people who support, inspire, and motivate you. Who think like you do and are open to the s ort of life you want to lead. Build a network of these people, both business and personal, in person and online.13. Realize you might have to take a risk to make a gain.A small risk now, or a small sacrifice even, can pay large dividends down the road. Bet on yourself and figure out how to be a winner when the chips are down.14. Aim to please†¦ yourself.Imagine yourself on your deathbed. Are you proud of current you? Try living in such a way that would put a smile on the face of your past selves. Make sure you end up fulfilled and content with what you’ve chosen.15. Remember timing can be everything.But that doesn’t mean you have to wait for the perfect conditions for a change or a leap of faith. Perfect conditions will never appear. You’ll never be 100% prepared to make a major switch. Align as many stars as you can, but remember that sometimes you have to accept that things may never be perfect. Neither can you. Do what you can in the moment that presents itself.16. Trust the path.You may not be able to see where all this leads, but if you’re following your gut and staying true to your purpose (and reality), you can trust that it will take you where you need to go. Focus only on the next step.17. Get comfy with uncomfortable.Change is scary and uncomfortable. New is hard and daunting. Make being uncomfortable your new comfortable. Make this part of your journey.18. Have faith, not fear.Both faith and fear are kinds of uncertainty. Focus on what you do want, rather than what you don’t. And take active steps to make that happen. Don’t just sit back and worry that it won’t be possible.You never have any guarantees of how anything will turn out. But if you listen to yourself and make mindful choices in your life, you won’t go too far wrong.

Expansion of the Blue Sun Energy Company Essay Example | Topics and Well Written Essays - 2000 words

Expansion of the Blue Sun Energy Company - Essay Example Being a company that was established in May 2008, it is a young but thriving business. The focus of the company was to successfully introduce products into the growing market through teaming up with foremost partners in China whichwere already established pacesetters in the expertise of LED lighting and Solar Energy (Buchsbaum 42). It also centers on marketing products and services derived from energy with the United States of America andother worldwide renewable energy markets. As discussed in class, it is important to survey a country of interest before making a decision on whether to establish the company. The survey on Nigeria includes some important factors such as the history, economic, political, social, and cultural factors. Overview of Nigeria Nigeria is the most heavily populated country in Africa. It is located on the Guinea Gulf in West Africa. Chad, Benin, Cameroon and Niger are the immediate neighbors of Nigeria. The country gained independence on Oct 1, 1960 making it an official constituent of the Commonwealth of Nations which led to its connection to United Nations. In 1975, Gowon’s rule lasted for 3 years and ended in a coup which went ahead to declare the Army Brig Muritala Mohammed a chief of state. The country experienced an oil boom which maintained the Nigerian economy during the 1980s (Afolabi 54). By this time, it was regarded as a paradigm of economic wellbeing and democracy in Africa. In 1984, the military seized power again and another military coup followed again. After swaying from one coup to another, the country finally attained a solid elected leadership. However, this happened after the government of United States imposed several sanctions on the country. The period that followed was filled with rising strained relations but the replacement of General Abacha by General Abubakar after his death led to a fresh phase which was marked by improved bilateral relations. The transition to democracy permitted the lifting of the b ans on visas leading to augmented high-level trips of United States officials and dialogues of future backing. The counter narcotics provision of Vital National Interest Certification became effective during the month of March 1999 making a way for re-launching quicker ties between Nigeria and U.S as a major partner in the continent as well as the region (Afolabi 56). There has been major improvement since Obasanjo was sworn in as the President of Nigeria with improvement of bilateral relationships. In addition, there has been cooperation on many significant foreign policy objectives such as peacekeeping in the region. Even though there have been reported cases of widespread corruption, attention continues to be paid on Nigeria as a country and its contribution to economy. Political System of Nigeria The country is structured after the US, with decision-making power implemented by the head of state. Goodluck Jonathan is the current head of state for Nigeria after he took over Umaru Musa Yar’Adua in the year 2010. The president controls the country as the national executive and the head of state. He only enters the office if he is voted for by the majority of the population (Kifordu 288). The maximum term that he can spend in the office is four-year terms. The power invested in the head of state is assessed by the House of Representatives and the senate which when combined forms a bicameral body which is referred

MPH502 - Introduction to Public Health Module 5 - Case Essay

MPH502 - Introduction to Public Health Module 5 - Case - Essay Example 4.2 million births per year) which results in high infant mortality rate and maternal mortality rate (WHO). The increasing birth rate is primarily associated with less educational facilities and religious matters. The health disparities that exist within the country are mainly due to the educational, health, social, economic differences between rural and urban areas. Malaria, tuberculosis, Diarrhea, measles and tetanus are also major health concerns of the government. Hepatitis is also posing a great threat to the health of population. Â ¼ of the total population in Pakistan are obese and have chronic problems (Tauqeer et al.). These health problems and others are basically related to the educational, social and economic conditions of the country. People in Pakistan, do not get much education on vaccines and health checkups on regular basis. The unavailability of education and health services is posing a threat to the health situation of Pakistan. Hygiene is one of the major issues that is worsening the health condition in Pakistan. About eighty percent of the prevailing diseases like diarrhea, malaria, typhoid etc. are due to poor sanitary conditions, unavailability of purified drinking water and cleanliness facilities. The following chart defines the health priorities that require immediate consideration and call for an action by the Government, local authorities and general public. These issues are prioritized on the basis of mortality rates by those issues. The figures are taken from Death and DALY estimates by cause (2002). There is a need to improve the current trends of death rates by resolving the life risking health issues. Since, it has been observed that the major concerns include but are not limited to cleanliness facilities, health disparities on the basis of social, economic and educational differences and high birthrate risking the life of child and mother both. The basic need is to call for an

Blue Monday Strip by Rebecca Horn: Themes and Techniques

Blue Monday Strip by Rebecca Horn: Themes and Techniques Artist: Rebecca Horn. Title/Date: Blue Monday Strip, 1993. Materials: Typewriters, ink, metal, and motors. Dimensions: 192 1/8 x 137 inches. Site: Solomon R. Guggenheim Museum. Provenance: Gift of the artist. Introduction to Blue Monday Strip by Rebecca Horn The work of Rebecca Horn is appealing to many in the art world. To me, it is appealing in ways that I, as a fellow artist, find particularly compelling; although we work in different media, a common theme seems to resonate when I observe her work and compare it to my own. There is a sense of the fleeting nature of our corporeal existence against a background of the mundane details of life. Her works are animated, though in a much different way than my own art is ‘animated’ The sense of activity and movement I see in her work is something that is appealing and energizing. It brings to mind the limitations of the human body, yet at the same time it brings to light the concept that human activity goes on, even though we as individuals do not. According to one biographer/critic, Horn’s work is ‘located in the nexus between body and machine’, and it ‘transmogrifies the ordinary into the enigmatic’ (Ragheb, 1993). Horn’s ability to do this with such deft yet subtle precision is part of her appeal to me as a practitioner. She can take everyday objects and juxtapose them with such uniqueness that viewers look at them in new ways. Doing this within my own medium is something I can strive for, and hope on some level to achieve; what she has done with her sculpture, in her unique way, sets a standard I can aspire to in my own chosen medium. Nowhere is this more apparent than in Blue Monday Strip, a 1993 piece that was a gift from Horn to the Guggenheim Museum in New York City. Blue Monday Strip: Salient characteristics of Form and Content Horn’s piece, Blue Monday Strip, was actually a gift that the artist bestowed upon the Solomon R. Guggenheim Museum in New York City. This dynamic work measures, in inches, 192 1/8th by 137, and is composed of ‘everyday’ (although some are somewhat dated) materials: older, or ‘vintage’ typewriters, ink, metal, and motors. A crucial aspect of this particular piece is that it is mechanized, so there is movement: it is essentially, animated, and in quite a literal sense. As an animator, this is a feature that is important to me. Ragheb has described Blue Monday Strip as a group of ‘vintage typewriters’ that ‘are liberated from the orderly office world and set akimbo, transformed into an unruly lot whose keys chatter ceaselessly in a raucous dialogue’ (1993). The monotony of the droning typewriters is clearly symbolic of the relentless sameness that was at one time experienced by the secretaries who operated them each week, starting on the first day of the work cycle—the ‘blue Monday’ An occasional splotch of blue paint—presumably ink? Might we go so far as to say sweat, or possibly tears?—breaks the monotony. The ability to breathe life into inanimate forms in such an effective and dramatic way is something that I, as an animator, find truly compelling. Another feature of Horn’s work that appeals to me is her sense of perspective; her work is based in reality—a quantifiable and verifiable reality, as I would like mine to be. In other words, much of modern art has been criticized for its abstract qualities; often a sculpture or painting will be impossible to describe until we read the title. Then we can say, ‘oh, yes, it’s clearly a pear, anyone can see that’—when in reality it looks nothing like a pear at all. Horn’s work does not have this type of abstractness: its primary components are easily identified as typewriters, but because of the mode of presentation, we are forced into seeing them in a new way. As Winterson has written, ‘art has the knack of helping us to see what we would normally miss. . . Artists see better than we do, and help us to look twice. Horns way of seeing is to go past the sensible, obvious arrangements of objects and people, and rearrange them in a way that is not obvious at all’ (Winterson, 2005). In this specific piece, the objects before us are authentic, but they are in an unusual setting, one which calls attention to them and forces us to consider them in unusual ways. Blue Monday Strip is, as the title suggests, a ‘strip’, or section, of a life that includes not just one, but several typewriters. What does this suggest, other than an office? An office on a blue Monday? A setting in which individuals—most likely women—find themselves trapped again and again, Monday after Monday, with little likelihood of change beyond the Saturday and Sunday that separate the weeks. This is the kind of thought process I would like to spark with my own work—it need not be mysterious to the viewer; it need be nothing more than what it appears to the average eye. But to those who care, or dare, to look, it will suggest ideas and themes in subtle, yet consciously planned ways. As Ragheb says of Horn’s sculpture, the viewer can see a disorganized row of machines and nothing more; or, he or she can see something further. One can feel the drain of wasted lives, the emptiness of disappointed hopes, the frustration of unfulfilled desire, by taking a second look at the forlorn collection of typewriters: ‘Whether mechanomorphic bodies or anthropomorphic machines, all of Horn’s works are fraught with sexual allusions and the ache of desire’ (Ragheb). Horn’s career has spanned over three decades, and though she has experimented with form and theme throughout, she has returned again and again to somatic themes. At times, her work is a celebration of the body, in respectful, awed praise of its power; at others, it seems a reproachful and cynical statement on the treachery of the body. Ideas, Practices, and Issues Relating to the Body Horn’s early reading stirred an interest in Surrealism and the absurd; this was further inspired in young adulthood, when she was introduced to the works of Franz Kafka and Jean Genet, and by the films of Luis Buà ±uel and Pier Paolo Pasolini (Ragheb). The absurdist philosophies of Kafka and Genet, and the obscure themes of Buà ±uel and Pasolini, are evident to a great extent in all of her works. Yet what affected her life and her work most was what she has interpreted as a betrayal of her own body. In an interview with Jeanette Winterson last year, Horn described two of the key events that caused a change in the course of her life and work. First was the onset, at age 20[i], of a serious lung condition. This was the result of working, by her own account, unprotected, with glass fibre. No one had told her that it was a dangerous material. As a result, after a period of intense work, while living in a cheap hotel in Barcelona—‘one of those hotels where you rent rooms by the hour’—she found herself dangerously ill. During this unfortunate period, she also found herself alone—both parents had died. ‘I was totally isolated’, she told Winterson. To recuperate, she was forced to spend time in a sanatorium, a setting in which her sense of isolation was magnified. This enforced period of extended rest became an experience that ultimately led her to consider the workings of the body in a new way. She began to view the body it in terms of isolation and vulnerability. ‘Thats when I began to produce my first body-sculptures. I could sew lying in bed’ (qtd. in Winterson, 2005). What resulted from this period were a series of designs ‘that would extend her body’ explains Winterson (2005). Apparently, this was more than a reactionary phase, as Horn continued on this trajectory after her release from the sanatorium. Back at art school, she worked with soft materials, such as prosthetic bandages and padding, creating protective, cocoon-like pieces. Works from this early period include Finger Gloves (1972), Pencil Mask (1972), and Black Cockfeathers (1971). According to Winterson, ‘isolation becomes a message in a bottle; the viewer can retrieve what is inside’ (2005). Eventually Horn gravitated more and more into performance art, but instead of abandoning the body-extension sculptures, she used them as part of her performance (Ragheb). The limitations of the body, and of one’s time on earth, are apparent even as the actions of Horn’s mechanized sculptures suggest endless time. There is a beauty in the symmetry of Blue Monday Strip, a duality in the suggestion of the mundane in a setting of what appears to be perpetual motion. To express animation through inanimate objects is to do the unexpected, particularly in Horn’s chosen format. This is what I would like to achieve in my own art. Conclusion: A Contextual Investigation All art is contextual in that it is dependent upon its environment. What it is, as well as the time in which it is brought into existence, are both aspects that must be considered when assessing its value. Art that relates to the body is unique in the sense that although our individual bodies have a limited amount of time on this earth, the body, such as it is, is perpetual. It will always exist, though each of us as individuals has a limited time span on this earth. The work of Rebecca Horn is appealing in a timeless sense; one gets the feeling that it will be appreciated and valued even in the far distant future, in a time when machines such as ‘typewriters’ have ceased to play a role in society, other than as a symbol of the past. Her work is relevant in ways that I, as a fellow artist, find significant and familiar—and this familiarity exists despite the fact that we work in media that are altogether different from each other. Despite this difference, a common theme exists and seems to resonate when I observe her work and consider it against my own. Though we work with different materials, there is a common theme, a sense of the fleeting nature of our corporeal existence against a background of the details of life. Her works are animated, though in a much different way than my own art is ‘animated’. The sense of activity and movement I see in her work is something that is appealing and energizing. It brings to mind the limitations of the human body, yet at the same time it brings to light the concept that human activity goes on, even though we as individuals do not. Doing this within my own medium is something I can strive for, and hope on some level to achieve. As Ragheb has written, Horn’s work is ‘located in the nexus between body and machine’, and it ‘transmogrifies the ordinary into the enigmatic’ (1993). I would take these even further; Horn’s ability to find a niche between body and machine has been accomplished with dexterity and precision, yet at the same time with a subtlety that lends itself to individual interpretation. This, in essence, is the crux of her appeal to me as a practitioner. She can take everyday objects—typewriters, motors, ink, bits of metal—and juxtapose them in such unique ways that viewers look at them in ways that are new and yet familiar at the same time. References Cork, Richard. 2005. ‘Rebecca Horn invades our senses’.  Times Online, Weekend Review, Arts, May 21, 2005. Retrieved from  http://entertainment.timesonline.co.uk/article/0,,14933-1620638,00.html Ragheb, J. Fiona. ‘Rebecca Horn’. Retrieved from  http://www.guggenheimcollection.org/site/artist_bio_66.html Smith, Roberta. 1993. ‘Review/Art; Fountains of Mercury, a  Piano Spitting Out Keys: Sculpture as Dramas’. New York Times, July 2, 1993.  Retrieved electronically on 5/12/06 from  http://query.nytimes.com/gst/fullpage.html?res=9F0CE3D81E3BF931A35754C0A965958260&sec=&pagewanted=print Winterson, Jeanette. 2005. ‘The Bionic Woman’. The  Guardian. Monday, May 23, 2005. Retrieved from http://arts.guardian.co.uk/features/story/0,,1489933,00.html [i] In the Winterson interview, Horn is quoted as explaining that the onset of her illness occurred at age 20, although critic J. Fiona Rahgreb and others have written the age as 24.