Margaret Atwood s The Handmaid s Tale - 1844 Words

Both Margaret Atwood’s The Handmaid’s Tale and George Orwell’s 1984 present vivid representations of dystopian future societies, and both encompass themselves with the roles of women within these societies. In Orwell s novel, however, important though women are to Winston’s mental progression, they are not necessarily dominant to the story. Atwood’s novel, however, could obviously not exist within the role of women; the entire basis of the story involves the role of women in the society the author reveals. The Handmaid’s Tale is about the treatment of women; 1984 is about a totalitarian society in which women, like men, are present to aid the Party. To begin with, in George Orwell’s 1984, there is very little difference between men and women in the outer and inner party, apart from the fact that men are not allowed to work in the pornography sector. And yet, Orwell presents the female gender as the weaker sex, who are frequently dishonoured with demeaning names and liability. An example By stereotyping the female characters, he is limiting our view of women and their importance within the society, and creating ways in which they are shown as quiet, dejected and introverted. Julia is exposed as a powerless, weak and incapable character, and unable of helping herself up as â€Å"she held out a free hand† towards Winston is the first time we meet her. Assuming he would pick her up, this quote suggests that she â€Å"requires† a man to perform in society. Throughout the novel, she isShow MoreRelatedThe Handmaid s Tale By Margaret Atwood1357 Words   |  6 PagesOxford definition: â€Å"the advocacy of women s rights on the ground of the equality of the sexes† (Oxford dictionary). In the novel The Handmaid’s Tale, Margaret Atwood explores feminism through the themes of women’s bodies as political tools, the dynamics of rape culture and the society of complacency. Margaret Atwood was born in 1939, at the beginning of WWII, growing up in a time of fear. In the autumn of 1984, when she began writing The Handmaid’s Tale, she was living in West Berlin. The BerlinRead MoreThe Handmaid s Tale By Margaret Atwood1249 Words   |  5 PagesDystopian Research Essay: The Handmaid’s Tale by Margaret Atwood In the words of Erika Gottlieb With control of the past comes domination of the future. A dystopia reflects and discusses major tendencies in contemporary society. The Handmaid s Tale is a dystopian novel written by Margaret Atwood in 1985. The novel follows its protagonist Offred as she lives in a society focused on physical and spiritual oppression of the female identity. Within The Handmaid s Tale it is evident that through the explorationRead MoreThe Handmaid s Tale By Margaret Atwood1060 Words   |  5 Pagesideologies that select groups of people are to be subjugated. The Handmaid’s Tale by Margaret Atwood plays on this idea dramatically: the novel describes the oppression of women in a totalitarian theocracy. Stripped of rights, fertile women become sex objects for the politically elite. These women, called the Handmaids, are forced to cover themselves and exist for the sole purpose of providing children. The Handmaid’s Tale highlights the issue of sexism while also providing a cruel insight into theRead MoreThe Handmaid s Tale By Margaret Atwood1659 Words   |  7 Pagesbook The Handmaid s Tale by Margaret Atwood, the foremost theme is identity, due to the fact that the city where the entire novel takes place in, the city known as the Republic of Gilead, often shortened to Gilead, strips fertile women of their identities. Gilead is a society that demands the women who are able to have offspring be stripped of all the identity and rights. By demeaning these women, they no longer view themselves as an individual, but rather as a group- the group of Handmaids. It isRead MoreThe Handmaid s Tale By Margaret Atwood1237 Words   |  5 Pages The display of a dystopian society is distinctively shown in The Handmaid’s Tale, by Margaret Atwood. Featuring the Republic of Gilead, women are categorized by their differing statuses and readers get an insight into this twisted society through the lenses of the narrator; Offred. Categorized as a handmaid, Offred’s sole purpose in living is to simply and continuously play the role of a child-bearing vessel. That being the case, there is a persistent notion that is relatively brought up by thoseRead MoreThe Handmaid s Tale By Margaret Atwood1548 Words   |  7 PagesIn Margaret Atwood’s The Handmaid’s Tale, The theme of gender, sexuality, and desire reigns throughout the novel as it follows the life of Offred and other characters. Attwood begins the novel with Offred, a first person narrator who feels as if she is misplaced when she is describing her sleeping scenery at the decaying school gymnasium. The narrator, Offred, explains how for her job she is assigned to a married Commander’s house where she is obligated to have sex with him on a daily basis, so thatRead MoreThe Handmaid s Tale, By Margaret Atwood1629 Words   |  7 Pages Atwood s novel, The Handmaid s Tale depicts a not too futuristic society of Gilead, a society that overthrows the U.S. Government and institutes a totalitarian regime that seems to persecute women specifically. Told from the main character s point of view, Offred, explains the Gilead regime and its patriarchal views on some women, known as the handmaids, to a purely procreational function. The story is set the present tense in Gilead but frequently shifts to flashbacks in her time at the RedRead MoreThe Handmaid s Tale By Margaret Atwood1540 Words   |  7 Pages Name: Nicole. Zeng Assignment: Summative written essay Date:11 May, 2015. Teacher: Dr. Strong. Handmaid’s Tale The literary masterpiece The Handmaid’s Tale by Margaret Atwood, is a story not unlike a cold fire; hope peeking through the miserable and meaningless world in which the protagonist gets trapped. The society depicts the discrimination towards femininity, blaming women for their low birth rate and taking away the right from the females to be educated ,forbidding them from readingRead MoreThe Handmaid s Tale By Margaret Atwood1256 Words   |  6 Pageshappened to Jews in Germany, slaves during Christopher Columbus’s days, slaves in the early 1900s in America, etc. When people systematically oppress one another, it leads to internal oppression of the oppressed. This is evident in Margaret Atwood’s book, The Handmaid’s Tale. This dystopian fiction book is about a young girl, Offred, who lives in Gilead, a dystopian society. Radical feminists complained about their old lifestyles, so in Gilead laws and rules are much different. For example, men cannotRead More The Handmaid s Tale By Margaret Atwood1667 Words   |  7 Pagesrhetorical devices and figurative language, that he or she is using. The Handmaid’s Tale, which is written by Margaret Atwood, is the novel that the author uses several different devices and techniques to convey her attitude and her points of view by running the story with a narrator Offred, whose social status in the Republic of Gilead is Handmaid and who is belongings of the Commander. Atwood creates her novel The Handmaid’s Tale to be more powerful tones by using imagery to make a visibleness, hyperbole

Adversity in Yann Martels Life of Pi Essay - 1110 Words

People dont truly accept life for what it is until theyve actually tasted adversity and went through those misfortunes and suffering. We are put through many hardships in life, and we learn to understand and deal with those issues along the way. We find that life isnt just about finding ones self, but about creating and learning from our experiences and background. Adversity shapes what we are and who we become as individuals. Yann Martels Life of Pi shows us that adverse situations help shape a persons identity and play a significant role in ones lief by determining ones capabilities and potential, shaping ones beliefs and values, and defining the importance and meaning of ones self. Adversity has the effect of evoking†¦show more content†¦He realized that he had far more capabilities that he could use while sharing the lifebot with a tiger. Pis father taught him many life-saving practices and Pi used these to his advantage when he decided to train Richard Parker. Pi was able to apply his fathers wisdom of animals to the situation with Richard Parker - like using the whistle - and ended up learning something new about himself, and discovering one more piece of the puzzle that is Pi. He found that he would survive if he just used those unrealized and recognized capabilities to his advantage. Even at the beginning of the novel we see Pi had the ability, the potential to survive, the adversity just exposed it and brought it to light. The novel shows that, what adversity brought out in him, Pi applied to his life. Pi has the incredible capacity to accomplish far beyond what he thinks his limits actually are and this is all due to adversity and its role in h is time on the Pacific. Pi was able to push through the misfortunes and troubles, the suffering and hardships, and came out not just alive, but having realized his true potential as a human being and a child of God. Knowledge can be gained everyday, after all we learn something new everyday, but our beliefs and values are develped and built up over time through hardships and suffering. However, we cant enjoy and cherish these discoveries, unless we have something that drewShow MoreRelatedJourney - Life of Pi, Journey to the Interior, the Red Tree Essay1482 Words   |  6 Pagesself discovery. Journeys allow individuals to extend themselves physically, mentally or emotionally as they face challenges. This understanding of mine has been shaped by the novel Life of Pi, written by Yann Martel, ‘Journey to the Interior’, a poem by Margaret Atwood and The Red Tree, a picture book by Shaun Tan. Yann Martel, Margaret Atwood and Shaun Tan use various techniques such as extended metaphors, symbolism, imagery and figurative language to show how journeys lead to self discovery andRead Moreâ€Å"Jesus, Mary, Muhammad and Vishnu!† – a Story of Religious Survival in â€Å"Life of Pi†1052 Words   |  5 Pagesâ€Å"Bapu Gandhi said, ‘All religions are true.’ I just want to love God† (Martel 76; ch.23) says Pi in response to being rebuked for his practice of multiple religions. The notion that religion should not be discussed in polite company is demonstrated clearly by the scene Martel depicts in Chapter 23 of â€Å"life of Pi†, in which the pundits of Hinduism, Islam and Christianity come almost to blows over Pi’s enthusiastic practice of the three. It is this youthful fascination which equips him for the turbulentRead MoreLife Of Pi, And By Tim Burton s Big Fish1510 Words   |  7 Pages Storytelling, in many ways, allows one to express their imagination through fanciful adventures and tales; thus, serving a purpose in terms of allowing an individual to cope with their tragedies, but also to entertain one another. In Yann Martel’s Life of Pi, and in Tim Burton’s Big Fish, the audience comes to real ize that the conflict between fact and truth, combined with storytelling, are the central themes; it becomes clearer that facts have to be proven, whereas the truth is usually straightforward

Essay on Governess Relationships in Brontes Jane Eyre

Governess Relationships in Brontes Jane Eyre The Victorian governess suffered socially because of her position. The relationship between her and others that were in her class was strained because of her financial situation. She often suffered from status incongruity. The relationship between a governess and a gentleman was difficult because she was not his financial equal (Peterson 13). While the relationship was strained in her novel Jane Eyre, Bronte leads us to believe that it is not altogether impossible. When speaking of the governess and relationships we must first deal with status incongruity in the novel. There are several instances in Jane Eyre where the social strain is clearly displayed. The scene that takes†¦show more content†¦Lady Ingram is the one quick to reject the notion, reminding everyone in a subtle way that Jane is in fact beneath them. The whole Ingram family has a negative attitude toward the governess. Blanche claims: I have just one word to say of the whole tribe; they are a nuisance (180; ch. 17). Lady Ingram’s response to inviting Jane to play shows the attitude Victorian women had toward the governess. Not only does Jane’s station as a governess bring a social strain, but it also offers a potential threat. Victorian ladies viewed the governess as a threat to their happiness, and feared losing their husbands to the governess (Peterson 14). Earlier in the novel when asked on the governess Lady Ingram admits the word [governess] makes me nervous (179; ch. 17). Because the governess was a woman who worked for her living, she was associated with the working-class woman. The working-class woman was possessed sexual aggressiveness which was seen inseparable from her economic independence. The governess took her position in the very heart of the home, which brought about an explosive threat of unregulated sexuality (Hughes 119). Perhaps the threat the governess posed is best displayed when Blanche tells the story of her governess and her brother’s tutor: I helped you in prosecuting (or persecuting) your tutor, whey faced Mr. Vining–the parson in the pip, as weShow MoreRelatedEssay on A Womans World in Jane Eyre by Charlotte Brontà «1145 Words   |  5 Pagesto write under a fake male name in order to have Jane Eyre published and read. Nevertheless, she was still completely focused on addressing issues concerning women, education, and marriage. Combining these topics, she produced one of the most popular novels in the English language. The deaths of her older sisters, the time she spent as a teacher and a governess, and her relationship with Constantin Hà ©ger influenced Charlotte Brontà « to write Jane Eyre. Brontà « was born on April 21, 1816, the third ofRead MoreEssay on Criticisms of Jane Eyre1615 Words   |  7 PagesCriticisms of Jane Eyre The major criticisms of the novel in question to be the melodrama used by the author and the wickedness of character shown in Jane and Mr. Rochester. While most critics admired the style of writing and truth of character portrayal, they did not admire the improbability of circumstances or the characters portrayed. Elizabeth Rigby (later Lady Eastlake) was probably the harshest critic, calling Jane Eyre â€Å"the personification of an unregenerate and undisciplinedRead MoreJane Eyre Feminist Analysis1066 Words   |  5 Pagestheir intuition. Jane Eyre, a semi-autobiography by Charlotte Brontà «, is an exemplary novel where an untraditional heroine defies societal normality. The female protagonist Jane Eyre exhibits a self-created drive for personal success and a perpetual ambition to learn, characteristics customary of men. After the publication of Jane Eyre, many critics has viewed it through the feminist literary lenses, claiming it to contain biblical feminism. In the literary analysis â€Å"Charlotte Brontà «Ã¢â‚¬â„¢s Religion: FaithRead MoreEssay On Governess In Jane Eyre1227 Words   |  5 PagesThe process of procuring the governess position at Thornfield Hall is the moment that Jane Eyre steps into a further level of independence that defies the Victorian standards of the t ime period for women (Godfrey 857). From the moment that Jane posts her advertisement in the Shire Herald, she seizes the possession of her life by her ambition to rise into a higher social class and rely simply own her own ability free from reliance on others (Brontà « 694; Vanden Bossche 47). The desire for this stepRead MoreEssay about Finding the Balance of Love and Freedom in Jane Eyre1339 Words   |  6 PagesSimilar to many of the great feministic novels of its time, Jane Eyre purely emerges as a story focused on the quest for love. The novel’s protagonist, Jane, searches not only for the romantic side of love, but ultimately for a sense of self-worth and independence. Set in the overlapping times of the Victorian and Gothic periods, the novel touches upon both women’s supposed rights, and their inner struggle for liberty. Orphaned at an early age, Jane was born into a modest lifestyle, without any major parentRead More Charlotte Brontes Jane Eyre - A Romantic Ending In An Anti-Romantic Novel1166 Words   |  5 PagesJane Eyre - A Romantic Ending In An Anti-Romantic Novel This paper discusses the ending of Jane Eyre, discussing whether it is a â€Å"good† ending. The paper draws on three criticisms of both the novel and Romantic literature in general to conclude that, yes, it is indeed a good ending because it both fits the prevailing realism of the main character’s worldview, and conforms to the predominant literary trends of the period. The climate in which Charlotte Bronte wrote her magnumRead MoreFeminism in Jane Eyre1317 Words   |  6 PagesFeminism in Jane Eyre After reading Jane Eyre, I think Jane Eyre is a great woman. Jane is disadvantaged in many ways as she has no wealth, family, social position or beauty. Jane does have intelligence though, and her disposition is such to make Rochester fall in love with her. Through a serious of troublesome situations between Jane Eyre and Mr. Rochester, the author set up a great female image before us: insisting on maintaining an independent personality, pursuing individual freedom, advocatingRead MoreJane Eyre By Charlotte Bronte1601 Words   |  7 Pages An obscure orphan governess, perceived to be too young, too penniless, too insignificant to control her own life, defied societal conventions of her time, and remains relevant to this day. Why does this poor, plain governess with no financial prospects or social standing matter in a modern feminist perspective? If she could speak, a modern feminist’s beliefs would likely shock her, so to interpret this novel as feminist, one must see it thr ough the lens of the time and place Brontà « wrote it. CharlotteRead More Role of Women in Jane Eyre Essay example1504 Words   |  7 PagesCharlotte Bronte’s Jane Eyre represents the role of women in the Victorian era by giving the reader an insight into the lives of women from all social classes. Jane Eyre therefore represents figures of the Victorian time yet the character of Jane Eyre, herself, can be seen as very unconventional for the Victorian society. England, in the eighteenth century, was driven by class distinction and wealth. In the lower class there was always a desperate struggle to survive which contrasted to the lifeRead MoreEssay on An Analysis of Charlotte Brontes Jane Eyre1431 Words   |  6 PagesAnalysis of Charlotte Brontes Jane Eyre Charlotte Brontes Jane Eyre is presented in the Victorian Period of England. It is a novel which tells the story of a childs maturation into adulthood. Janes developing personality has been shaped by her rough childhood. She has been influenced by many people and experiences. As a woman of her time, Jane has had to deal with the strain of physical appearance. This has a great effect on her mental thinking and decision making. Jane Eyres cognitive and

The Effects Of Gender Discrimination On The Workplace

Introduction According to Smith (2013), depression can be described as a low mood and unwillingness to undertake activities due to mental and physical exhaustion. This is common to people who engage in demanding activities that require high concentration and long working hours. Eventually, it leads to poor health, strained social connections as well as low performance and engagement. Notably, the impacts and rate of depression development vary significantly between the genders. In fact, Legato Tucker (2005) argues that women are more prone to experience depression in comparison to men considering they experience hormonal fluctuations. This is a gap is even more pronounced in case the level of stressors is high in certain environment such as working places. Moreover, women are likely to multitask and it requires concentration and devotion to duties. Ultimately, this causes job burnout which is a major cause of depression among women. Furthermore, there are noted cases of gender discrimination in the workplace and it is often directed to women; therefore, in the process of working to attain freedom in a male dominated society, it increases risks of developing depression due to unreasonable demands. As such, this paper will entail reviewing past studies to identify core insights on the depression among women in workplace. In addition, it will seek to present materials in a way that it can be criticized and improved in future studies. Particularly, it will explore theShow MoreRelatedEffects Of Gender Discrimination On The Workplace1229 Words   |  5 Pagesour country has made great strides in the area of gender equality in and out of the workplace. With that being said things are still not equal. Women still on average make less than men for the same jobs. Even though they make up almost half of the workforce they are not treated as equals. What causes this blatant discrimination against the female sex? There are so many factors that add to gender discrimination on the workplace but it seems that gender bias, stereotyping, having children and even howRead MoreNegative Effects of Gender Discrimination at Workplaces in the USA1037 Words   |  5 PagesRecently, gender inequality is being emphasized as an acute and persistent problem. In the USA, this is predominantly due to that fact that women are demanding their rights at workplaces. Mostly, they try harder to be appropriate and successful in their careers rather than men. ‘Differential treatment within the labor market is what we refer to as labor market discrimination’ (Ehrenberg and Smith, 2012, p398). Gender discrimination against women in the market place reduces the available talent inRead MoreGender Discrimination : An Ethical Problem Essay1043 Words   |  5 PagesAbstract: Gender Discrimination is a type of discrimination where basing on a particular person’s gender (or) sex a person is discriminated, majorly this type of discrimination is faced by women and girls. In this globalized world, where interaction between two individuals became easy as seams of finger touch and where we always debate, speak about the equality rights for men and women, we still see many instances of many individuals being discriminated based on the gender difference. This paperRead MoreEffects Of Discrimination On Females Vs. Males1364 Words   |  6 Pages The Effects Discrimination in the Workplace Have On Females vs. Males A Research Proposal 1. Introduction: I am researching the effects discrimination in the workplace have on females vs. males to find out why males get treated with a higher amount of respect than females. My readers will learn to understand the impact gender differences plays in our everyday lives. The society that we have emerged ourselves within have become so judgmental that equality seems to get ignored. Many individualsRead MoreWhen People Think Of Discrimination, They Tend To Think1254 Words   |  6 Pagespeople think of discrimination, they tend to think back to older times of slavery, racism, and an underdeveloped country. Sadly, discrimination actual plays a large role in the workplace of today. Discrimination is defined as â€Å"treating a person or particular group of people differently, especially in a worse way from the way in which you treat other people, because of their skin color, sex, sexuality, etc.† according to the Cambridge Dictionary (Cambridge University Press 1). Discrimination comes in manyRead MoreThey Are Several Important Issue That Human Resources,1745 Words   |  7 Pagescompany have to deal with, when it comes to workplace Demographic effects sure as gender, race, and ethnicity. All for this play a big role to how companies make it and how they find ways to solving the issue. In this paper, I argue that workplace Discrimination by gender and r ace are inadequately in organizations, causing uncertainty policies, which modeled aggressive response. A 2013, study by Sarra Ben Yahmed, who did an article on ‘’Gender Wage Discrimination and Trade Openness. Prejudiced employersRead MoreGender Discrimination And Equal Employment Essay1465 Words   |  6 PagesGender Discrimination and Equal Employment Introduction Discrimination has existed since the beginning of time. Often time people discriminate upon individuals unintentionally, because of certain stereotypes that have associated with race, gender, and religion. The First Amendment of the United States gives each individual the freedom of not only religion, but expression, and speech. Yet, despite the many historic and recent efforts gender discrimination and inequality is still a major issue inRead MoreDiversity in the Workplace1452 Words   |  6 PagesIntroduction As a general statement diversity refers to the prevention of discrimination in conjunction with the improvement of equality. It’s about valuing differences and inclusion; this is the act of spanning such areas as ethnicity, age, race, culture, sexual orientation, physical disability and religious beliefs. In a global marketplace diversity is theorised as a corporation that employs a diverse workforce in that includes both genders, people of many generations and those from ethnically and raciallyRead MoreGender Discrimination At The Workplace1749 Words   |  7 PagesMatthew Anders Prof. Bross College Writing November 14, 2014 Gender Discrimination in The Workplace In recent years, the issue of gender equality in the workplace and equal pay has been under serious debate. Although there has been significant improvement since when women were first able to work and equal opportunity laws were created, there is still some room for more improvement. The federal government has made laws over the years such as The Civil Rights act, Equal Pay Act and Family andRead MoreDiscrimination In The Workplace1211 Words   |  5 Pages While the world has unanimously advanced and is more accepting of change, the workplace continues to be a place of discrimination, prejudice and inequality. Discrimination is broadly defined to ‘distinguish unfavourably’, isolate; and is context based (Pagura, 2012). Abrahams (1991) described the workplace as an ‘inhospitable place’ where gender disparity and wage gaps persist (Stamarski Son Hing, 2015). Among other states and countries, the Australian government actively implements and passes

The Cherokee Nation free essay sample

The Georgia Gold Rush was the first in U. S. History, and state officials demanded that the federal government expel the Cherokee. When Andrew Jackson was inaugurated as President in 1829, Georgians position gained the upper hand in Washington. In 1 830 the Indian Removal Act authorized the forcible relocation of American Indians east of the Mississippi to a new Indian Territory. Andrew Jackson said the removal policy was an effort to prevent the Cherokee from facing the fate of the Meghan, the Narragansett, and the Delaware, which he suggested was extinction as a people. But, there is ample evidence that the Cherokee were adapting modern farming techniques. A modern analysis shows that the area was in general in a state of economic surplus. Two years later President Martin Van Burden ordered 7,000 Federal troops and state militia into Cherokee lands to evict the tribe. Over 16,000 Cherokee were forcibly relocated westward to Indian Territory in Oklahoma in 1838-1839, a migration known as the Trail of Tears Marched over 800 miles across Tennessee, Kentucky, Illinois, Missouri and Arkansas, the people suffered from disease, exposure and starvation, and as many as 4,000 died. We will write a custom essay sample on The Cherokee Nation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The Cherokee Nation are very typical Native Americans in the aspect of culture and rituals. Cherokee Indians were polygamists until the mid 20th century when they became more monogamists however you will still find many Cherokees that are polygamists. The Cherokees are big believers of witchcraft and have always been worshippers of the sun, moon, stars and mother nature in general. The Cherokees war rituals are probably the most fascinating. The Cherokee warrior was of the most feared warriors in the land at their nations peak.Whenever a Cherokee warrior became to old to fight he as retired to a war council where the oldest, wisest warriors made the war decisions for the tribe as a democracy. Before battle the Cherokees always had a war dance where the chief of the war council lead the dance and every warrior danced and prayed to their gods for hours before battle. Following battle upon the return home all of a warriors spoils of war were given to his wives or his nearest woman relative. In a two page paper an author couldnt begin to even hint at all of the customs and traditions of the great nation of the Cherokee People.According to the 2000 U . S. Census, the Cherokee Nation has more than 300,000 members, the largest of the 565 federally recognized Native American Tribes in the United States. Of the three federally recognized Cherokee tribes, the Cherokee Nation and the united Kowtowed Band of Cherokee Indians (SUB) have headquarters in Tattletale, Oklahoma. The JIB are mostly descendants of Old Settlers, Cherokee who migrated to Arkansas and Oklahoma about 1817. The Cherokee Nation are related to the people who were forcibly relocated there in the asses under the Indian Removal Act.

Allocation Overheads on a Rationale Basis †Myassignmenthelp.Com

Question: Explain Allocation Overheads on a Rationale Basis? Answer: Introduction The allocation of overheads on a rationale basis on the products is very important because it has great bearing on the managerial decision making. The overhead costs comprise a substantial portion of the total cost and hence requires rationale basis for allocation. Traditionally, the overhead costs have been allocated applying the volume based cost drivers, however, in the present era, the activity based costing has provided even better way assign the overhead costs to the products. In this context, the aim of this report is to present a critical analysis on the use of activity base costing by Stylish Ltd, which engages in the manufacturing of the coffee tables. Further, the discussion in this report also extends to identification of a suitable industrial reward system and result of the sensitivity analysis. Argument for and against the Benefits of ABC It is argued that the activity based costing provides a rationale basis for allocation of the fixed overhead cost to the products. Under the activity based costing, the overheads are allocated to the products on the basis of consumption of resource identified with reference to different activities (Salem and Mazhar, 2014). Further, it is argued that detailed analysis into the activities is carried out in the activity based costing which helps to correlate the fixed overheads to the products in a better way. The conventional costing system which allocates the overheads to the products by using volume based cost drivers such as machine hours, labor hours, and units produced may result in distorted view of the allocated cost. The cost distortion is particularly possible when the overhead cost comprises significant of fixed cost which is derived by the non-volume based cost drivers (Salem and Mazhar, 2014). Therefore, in order to avoid the situations of cost distortion, it is essential to adopt activity based costing system to allocate the overheads. Further, it is argued that since the activity based costing provides rationale basis for allocation of the overhead costs, therefore, it also helps the management in taking optimal decisions in regards to product additions and deletions (Salem and Mazhar, 2014). The true and correct picture of the cost profitability will be available with the manager and thus, possibility of suboptimal decisions is reduced. Though, the activity based costing is quite useful, but it suffers from certain limitations and challenges. In this regards, it is argued that the activity based costing requires changes in the accounting and reporting system at a large scale. The changes in the accounting and reporting system may disrupt the operations. Further, the activity based costing involves high costs; therefore, it may not be suitable for the small concerns (God il, Hasan, and Abid, 2013). Industrial award System It is crucial to understand that fair remuneration is necessary to keep the employees motivated to do hard work. In the case of Stylish Ltd, the employees are paid on hourly basis and there is no incentive plan as such in place. In this case, the employees who are being hired on monthly pay basis would be disheartened to work harder because they do not get any additional benefit for working beyond the fixed working hours. Thus, keep the employees motivated, it is essential for Luis Franco, the CEO, to formulate an attractive incentive or bonus plan (Atkinson, 2008). For this purpose, the following plan can be considered by the CEO for implementation: Hourly wages $ 20.00 Fixed hours Weekly 40 Incentive rate (150% of hourly rate) $ 30.00 Penalty for faulty work 50% of incentives earned In the plan provided above, the employees will have to work for 40 hours a week and for which they will be paid at $20 per hour. If the employee works for in excess of 40 hours in a week, he will be eligible for incentives which will be paid at 150% of the hourly rate. Further, the employees would also be liable to penalty if they provide faulty work in the greed of incentive. The penalty would be levied at the rate of 50% of the total incentives earned on production on which employee earned incentives. Results of Sensitivity Analysis The sensitivity analysis was performed to evaluate the changes in the operating income due to changes in the sales price of the finished products and changes in the material costs. The summary of changes is provided as below: Summary of sensitivity analysis Original Case-1: Sales price reduces by 10% Case-2: Material cost increases by 10% Operating income 7,200,000.00 3,647,000.00 6,172,000.00 Change (%) -49.35% -14.28% It could be observed that when the sales price of both the products falls down by 10%, the cumulated operating profit goes down by 49.35%. Further, when the price of both raw materials is increased by 10%, the operating profit could be observed to be falling down by 14.25%. Thus, it could be inferred that the operating profits are more sensitive to the changes in the sales price of finished products rather than changes in the material costs. Suggestions for Improving the problem of Frank Morton The manufacturing manager noted that frank works slow to increase the working hours to earn incentives. Due to slow working of Frank, the output is low and the labor cost increases high. In order to tackle this situation, it is necessary that the manager links the incentive plan to the output of the workers rather than the number of hours worked. Conclusion The report provides discussion on the benefits and limitation of activity based costing from which it could be concluded that the activity based costing system is quite useful for optimal decision making. However, it may be costly and it may also involve problems in implementation. Thus, it is recommended Stylish Ltd should consider implementation of the activity based costing system. Further, in regards to industrial rewards, it is recommended that the company should link the rewards and incentives of employees to the output of production. References Atkinson. 2008. ManagementManagement Accounting. Pearson Education India. Godil, D.I., Hasan, S.H., and Abid, Y. 2013. Application of Activity Based Costing in a Textile Company of Pakistan-A Case study. Interdisciplinary Journal of Contemporary Research In Business, 4(11), pp. 602-625. Salem, S.E.A. and Mazhar, S. 2014. The Benefits of the Application of Activity Based Cost System - Field Study on Manufacturing Companies Operating In Allahabad City India. IOSR Journal of Business and Management (IOSR-JBM), 16(11), pp. 39-45.