Exercise Through Dance

Exercise Through Dance Dance is another form of exercising which require you to use most of your body muscle. Dancing has come around for along time. Dancing is a part of ancient ritual and is pair with music. People dancing with music, without music dancing is not complete. In Egypt, dancing before god is a vital elements in the temple ritual. Beside for ritual, dance is another form of entertainments for this people even in other countries. Dancing is a type of exercise and therefore dancing has huge benefits to the person who practice it regularly. Certain people think that exercise look boring, but not dancing. Because dancing is play with music, therefore people who dancing will having fun and at the same time can perform an exercise. When we perform dance, we doest not require any equipments as there is no suitable exercise machine for dancing. All you need is music to play along. With dancing, you can perfume it anywhere you want especially at home. By dance, you can stretch your body part and with dance, you can get the body shape that you always wanted and dancing also can reduce stress. With dancing, you can built up you stamina and also endurance, because dancing consists of many style of movements that for sure will build up your stamina. Dancing require balance, by dancing you can gain a better balance. Dancing is about having fun and at the same time staying active. By practicing dancing, you can look younger then your age by slowing down the aging process. It a fact that by practicing dance, the muscle exertion and breathing rates in just one dance is similar to those who practice cycling, swimming and Olympic 800 meter runner. People who practice dancing seldom having problems with joints and bones because dancing helps strengthen bones and dance also helps in treatments of osteoporosis, which is a major concern for female. Arthritis can be preventing by dancing, by make the joints lubricated. People who having problems with their weight can practice dancing as dancing can burn more calories and increase the circulation of blood. Dancing can burn 5 to 10 calories per minutes as estimated. Ballroom, Latin, Mambo and Salsa dancer can burn 264 calories per hour base on 100 lb. Fast, Ballet, and Twist dancer could burn 288 calories per hour base on 100 lb. Slow, Waltz, Foxtrot dancer could burn up to 144 calories per hour base on 100 lb. people wi th diabetics can lower the sugar lever by practicing dance and dance is also good for lipid control which raises the HDL (good cholesterol) and lower the LDL (bad cholesterol). Dancing can help improve memory by memories each and every steps that has in each dances. People that practice dance will feel happy and less stress. Dancing can enhance heart and lungs condition, increased muscular strength, endurance and motor fitness. People with weigh problem will see the different in their weight after awhile of practicing dancing, agility and flexibility will be increased. By dance, a person can improve their social skills by dance in a group of people with different ages, genders and status. Dancing for female can increase her muscle tone and coordination and ità ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s perfect for toning without building up muscle tone. Beside benefits the body, dancing also built up the person confidence and the self-esteem and by dancing, the person could boost up their confidences. Dancing also improve a person mood by produce more endorphins or also known as feel good chemicals. Dancing has many types and style, dancing is different in style for different culture, society and music. Some of the famous dance is Hip Hop, Belly dance, Salsa dance, Ballroom dance, Tap dance, Bhangra dance, Break dance, Line dance, Jazz dance, Ballet dance, Modern dance, Swing dance, Contra dance, Country and Western Dance. Bhangra dance originate from India. This Bhangra dance is actually a euphoric harvest dance from Punjab. Bhangra dance will be practice with energetic singing and drum beating. Stomping feet, shoulder-shrugging, hand-clapping, swinging arms are the traditional Bhangra dance that now has been modernized. The modern Bhangra dance has been included with aerobic moves, hip hop and salsa. Bhangra aerobic dance is another form of exercise that can help in maintaining our body. Bhangra dance involve continuous and rhythmic body movements that can raise the heart rate and also strengthen the lungs. Major muscle in the body will be work out when perform Bhangra dance. Bhangra dance is good in circulating blood full of oxygen to other part of the body and remove carbon dioxide, as well as other wastes. When perform Bhangra dance, the person will be dancing with the music and the person require more oxygen in the body, this is where the heart rate increase to keep up with the tempo. When done B hangra dance regularly, the heart will grow stronger and can keep up with muscles demand with only a little effort. Diseases such as hypertension, stroke, and heart disease can be avoided, plus Bhangra dance can lower the blood pressure and helps maintain weights by burn 500 calories in 45 minutes. Hip hop dance is one of the modern dance that can express the dancer creativeness; people who perform Hip hop will build self impressions. Hip hop music will be play to match with the body movements of the dancer. Hip hop consist of breaking, popping, and also rotations in the movements which is combined into one unique, creative dance style. Hip hop dance improve the person flexibility, develop body balance and also to coordinate the muscles to improve their style and maintain their body shape. Hip hop is different with Jazz, Ballet, or any other traditional dance which is technical and has a term for each movement. Hip hop has more freedom in dancing. Dance aerobic is an exercise that combines the elegant dance movements with aerobic rhythmic steps. Dance aerobic can be divided into four types which are high-impact exercises, low-impact exercises, step aerobic and lastly are water aerobics. High impact exercises involve powerful jumping actions that are matched with the rhythmic beats of the music being played. Low impact exercise involves more footwork and less jumping action. Step aerobic is perform in a raised platform and water aerobic is done in waist-deep water. Dance aerobic help in weight managements as well as builds your body, and help in cardiovascular muscle. Dance aerobic is a good medicine for depression, anxiety and also tension, while reducing the stress. Dance aerobics is a good exercise to boost up your immune system. Salsa dance can burn more calories per hour than riding a bike or swimming. Salsa dance is a very unique form of exercise. Salsa dance give a healthy heart by relieves stress, remove toxins via sweating and can lower the blood pressure and improve cholesterol level. Belly dancing, also known as Raks Sharki or Middle Eastern dance. The attractive hip drops, rolls, and pivots of Belly dance make use of muscle group in the abdomen, pelvis, trunk, spine, and also neck to operate with the body instead of against it. When a Belly dancer perform the dance, she will use her quadriceps, hamstrings and also glute just to hold her steady while she perform hip movements. The impact on her knees and ankles are at a minimal even when she gets a lower-body workout because the impact is on how much stress is placed on our joint and not how hard the feet strike the ground. Torso will be use more often in Belly dance compare toward Ballet, Modern, or Tap dance. This movement working together with shoulder movement will exercise the back muscle evenly. A strong back muscles can prevents back injuries and also promote good posture. Belly dance can ease the stress to the back; neutralize almost constant compression of the disks that occurs from sitting and an inacti ve lifestyle. Belly dance is an excellent prenatal exercise that strengthens the muscles used during childbirth process. Ballroom dance improve cardiovascular system, increase in muscle tone. Ballroom dance also increases flexibility, strength, and balance. Ballroom dance also make the dancer more self-confidence and can express them self in dancing. Ballet dance is one of the hardest dance and wonderful form of art. Ballet involve a lot of various stretching and with regular stretching, the neck, back, arms, and legs will be very flexible and you can do things you never know you can do. Ballet also strengthens up your muscle. Ballet teaches the dancer how to balance him or herself. Ballet dance can restore the balance and body awareness that lost due to stress by doing lifting, twirling, leaping, and spinning style. Ballet dance also release endorphins into the brain and this is the time where dancer empty their mind and just relax and enjoy the music and movements. When you learn Ballet dance, he or her confidence level will increase by learn and master various Ballet dance moves. Ballet dance also improve memory by remembering each and every steps in Ballet dance. Dancing can burn calories but how much it burns depend on what kind of dance. Base on 150 pound person per hour calories burn: Swing dance burn 235 calories per hour, Ballroom dance burn 265 per hour, Square dance burn 280 calories per hour, Ballet dance burn 300 calories per hour, Belly dance burn 380 calories per hour, Salsa dance burn 420+ calories per hour, Aerobic dance burn 540+ calories per hour. Dance is a unique way of exercise because it provides the heart- healthy benefits of an exercise while engage in a social activity. A 21-year study published in New England Journal of Medicine even found that by dance, the risk of getting Alzheimerà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s disease and other forms of disease. Dancing was the only physical activity that was associated with lower risk of dementia. Dancing may be a triple benefit for the brain, not only dancing increase the flow of the blood to the brain but also social aspect that leads to less stress, depression and loneliness . In additional, dancing required memorizing steps and working with a partner, in a way that both provide mental challenges that are crucial to the brain health. References Sarah Snyder. (Jan 25, 2010). The Health Benefits of Ballet Dancing. Retrieved November 9, 2010, from http://www.brighthub.com/health/fitness/articles/21821.aspx The Health Benefits of Ballet. (n.d). Retrieved November 9, 2010, from http://www.freearticles.com/article/The-Health-Benefits-Of-Ballet/4150 Barbara Craddock. (2006, Dec 04). Benefits of Dancing Quick Tips for Staying Healthy. Retrieved November 9, 2010, from http://www.dancescape.org/ezine/articles/8/1/Benefits-of-DancingQuick-Tips-for-Staying-Healthy/Page1.html Hanu Nirukurti. (n.d). Bhangra Fitness: The Workout That Jives. Retrieved November 9, 2010, from http://www.articlegarden.com/Article/Bhangra-FitnessThe-Workout-That-Jives/10208 Caitlin Bronza. (2006, Nov 14). The Physical and Social Benefits of Belly Dancing. Retrieved November 9, 2010, from http://www.associatedcontent.com/article/83611/the_skinny_on_real_health_benefits.html?cat=5 Health benefits of Belly Dance. (n.d). Retrieved November 9, 2010, from http://www.worldbellydance.com/benefits.html The Amazing Benefits of Salsa Dancing. (2008). Retrieved November 9, 2010, from http://www.articlesbase.com/health-articles/the-amazing-benefits-of-salsa-dancing-421617.html Sheri Waldrop. (n.d). The Health Benefits of Belly Dancing. Retrieved November 9, 2010, from http://www.atlantabellydance.com/ProspectiveStudents/ClassHealth.html Angelique. (n.d). The Health of belly Dancing. Retrieved November 9, 2010, from http://www.atlantabellydance.com/ProspectiveStudents/ClassHealth.html Dance Aerobics. (n.d). Retrieved November 9, 2010, from http://www.iloveindia.com/fitness/aerobics/dance-aerobics.html Benefits of Ballroom Dancing. (July 2007). Retrieved November 9, 2010, from http://fred-astaire.blogspot.com/2007/07/benefits-of-ballroom-dancing.html Benefits of Dance. (n.d). Retrieved November 9, 2010, from http://benefitof.net/benefits-of-dance/

Rejuvenating a Mature Business

The last two decades has seen a revolution in management accounting theory and practice due to the challenges of the competitive environment in the 1980s. Kaplan and Johnson (1987) identified the failings and obsolescence of existing cost and performance measurement systems which led to re-examination of traditional cost accounting and management control systems. Conventional financial and management accounting methods have developed primarily as a result of corporate legislation in the 1930s forcing companies to provide externally published financial accounts. Management accounting is primarily focused as a decision making tool for running a business, hence they require more flexibility. According to Kaplan management accounts have become a subset of financial accounts and that they reflect more on the external rather than internal requirements of the company. Most of the managerial decision-making and control systems in use in the late 1980s were described by Johnson and Kaplan as stagnant. As a result, they went onto research in new accounting systems raising the profile of internal accounting systems by use of financial and non-financial measures although their work was seen as controversial by Drury but is now considered of key importance to manufacturing industries aiming to become world class. This essay aims to discuss the ways in which new management accounting techniques can bring life into mature businesses, in particular those using non-financial measures. Most companies still use the same cost accounting and management control systems that were developed decades ago in a competitive environment drastically different from today. These systems have major drawbacks described below: They distort product costs i.e. absorption of production overheads into product costs for the purpose of stock valuation. The external financial reporting process was purely driving this allocation of overheads for stock valuation. They do not produce the key non-financial data required for effective and efficient operations, hence they are of little help to operating managers† seeking to reduce costs and improve productivity. The data produced reflected on external reporting requirements far more than the reality of the new manufacturing environment. Failure to provide accurate product costs as they were distributed by simplistic and arbitrary measures usually direct labour based. The short term profit pressures led to a decline in long term investment. These poorly designed or outdated systems can distort the realities of manufacturing performance. As companies become more efficient by using new technologies, labour costs are accounting for a smaller proportion of a company†s overall cost, hence the allocation of overheads to labour hours will become irrelevant and counter-productive to the company†s operations. The most enduring management accounting innovation was the return on investment (ROI) measure which provided an overall measure of the financial performance of each operating units or the entire company. The ROI, initially developed by Du Pont and General Electric in the early 20th century, came about due to the excessive focus on achieving short-term financial performance. As ROI control was introduced, managers aimed to achieve good performance by making operating and investment decisions on developing new and better products/processes, increasing sales and reducing operating costs. But it later became evident that during hard times, when sales were decreasing and operating costs were increasing, ROI targets could still be achieved through financial entrepreneurship by reducing discretionary expenses and exploiting accounting conventions. The creation of wealth through these activities will not help companies survive as world-class competitors. Problems of ROI are only surfacing now because of: the difference in size of organisations, changes in the competitive environment and the rapid movement of technology less pressure for short-term financial performance in the last two decades current managers have little knowledge of their organisation†s technology hence they rely on creating value through accounting activities Cooper and Kaplan introduce the Activity Based Costing (ABC) systems for manufacturing expenses as a replacement for traditional cost allocation systems. ABC is an internal accounting system designed to track overheads to cost units. ABC attempts to track overhead costs to units as accurately as possible hence the concept of the cost driver is essential to this system. A cost driver is a unit measure of a particular overhead that can be assigned to a user of that overhead. For example, in attempting to allocate administration overheads to products, the cost driver may be the number of invoices generated for that product. Hence the product generating most invoices will acquire the largest share of the administration overhead. There does not have to be one driver per overhead. There can be more drivers per overhead if they are relevant to the organisation. The ABC model is shown below: A more accurate means of allocating overheads means that product costs can now be more accurately assessed. ABC analysis allows companies to discover profitable products that have not been properly exploited because the correct costs had not been appreciated. If unit costs are based on budgeted capacity rather than actual, ABC highlights excess capacity because only consumed capacity is allocated via cost drivers. Hence there is a now a measure of excess capacity. This takes away the focus of meeting budgets at all costs and instead focuses on continuous improvement. Product costing is not the only use of ABC. By finding appropriate drivers and cost units, overheads can be assigned to anything that uses them. This allows sales and marketing costs to be assigned both to the products and customers. Traditional systems do not take into account costs generated by customers. For organisations concerned with customer focus, ABC will give valuable insights into customer behaviour. The other benefits of using ABC are its focus on continuous improvement, its measurement of activities at the process level, its provision of accurate cost data including those generated by the customers, and it is geared for the medium term (3-5 years). An extension of ABC is Activity Based Management (ABM), where using the cost drivers, a deeper understanding of the process is enabled. By measuring activity and costs, ABM has a system to monitor continuous improvement and manages a business from a process perspective rather than a departmental one. Therefore it can make decisions based on accurate process level information. A greater understanding of factors critical to the success of manufacturing organisations is needed. Accounting researchers can play a critical role in this effort by attempting to develop non-financial measures of manufacturing performance like quality, productivity, inventory innovation and workforce . A particular challenge is to de-emphasise focus on short-term financial measures and develop indicators that are more consistent with long-term competitiveness and profitability. The challenge of improving a firm†s manufacturing performance is particularly relevant to managerial accountants as they are supposed to provide information for planning and decision making. Therefore, measurement systems for today†s manufacturing operations must consider the following non-financial indicators of manufacturing performance: Quality is emerging as perhaps the most important factor if companies are trying to excel as world-class competitors. U.S. firms typically inspect quality into products whereas Japanese manufacturing is dedicated to eliminating all product defects. Quality is planned and thought into the product at all stages of manufacture including design and supplier specifications. Further commitment is required in training employees, maintenance of equipment and integrating with suppliers. With this embedded into the processes the goal of achieving zero defects can be achieved. Executives claim that manufacturing costs decrease as quality increases thus a continuous drive to reduce product defects will enhance the long run productivity of the production process . Managers tend to use the economic order quantity (EOQ) model which helps in determining the cost balance between an additional set-up (for a new production run or change of product) to the cost of holding inventory. If set-up costs could be driven to zero and by just-in-time inventory control systems implementation firms would hold less inventory and raw materials. These would result to lesser costs in holding material that has no value being added to it. In addition, reducing uncertainties in deliveries from suppliers through close co-ordination can enable factories to run without any raw materials in stock. Reducing machine breakdowns also contributes significantly toward reducing work-in-process (WIP). Thus by investing in information systems and integrating with suppliers, inventory costs can be reduced significantly and accurate information on the company†s manufacturing performance can be obtained. Productivity measures for manufacturing performance have not yet been considered as part of the information that will help managers in decision making and control activities. These measures should be a supplement to financial measures that highlight improvements. Developing new productivity measures would thus be a fruitful field for accountants. There are companies present whose competitive strategy is based on the introduction of new products with unique characteristics, rather than producing mature products with lower costs. These companies will only succeed if their products are introduced at the right time and have features that are desired by their customers. Companies that are forced to produce these products on existing line, due to lack of space, will have to directly monitor the performance, quality and delivery and disregard traditional measurements which put an emphasis on efficiency. The attitudes, skills and morale of employees are important if companies are to succeed in achieving their goals. Investing in skills training, conducting surveys of employee attitudes etc by human resources are all critical if employees are to share company goals. It is clear from the above indicators of manufacturing performance that non-financial measures are essential in rejuvenating mature businesses to become world-class. Executives are also aware that traditional accounting measures like ROI can give misleading information on continuous improvement and innovation which current competitive environments demand. Managers want a balanced presentation of both financial and operational measures which led Kaplan and Norton to devise a balanced scorecard that incorporated both such measurements. The scorecard aids the building of a comprehensive picture of the company†s health and effectiveness in achieving its goals. The balanced scorecard includes financial measures that produces results on actions already taken and is complemented by operational measures on customer satisfaction, internal business processes, innovation and learning activities. It is these operational measures that will fuel the performance of future financial measures. The balanced scorecard yields several benefits, including the ability to bridge the gap between objectives of high level executives and those of front-line workers whose performance is ultimately responsible for reaching the company†s goals. Rather than focusing on short-term financial results, which can blind management to internal efficiency and lead to continued revenue losses, chief executives can benefit by using the balanced scorecard as a strategic management system for translating strategy into action at all levels of the enterprise.

In Whose Honor Essay

The film â€Å"In Whose Honor? American Indian Mascots in Sports† produced by Jay Rosentein introduces a topic that is new to many viewers. In the film, he explores through interviews and school controversies the misuse of Native American culture through school sports mascots. Most of the people who embrace school mascots, such as those used by teams named the Chiefs, Indians, Braves, and Warriors unknowingly promote a stereotype of Native American culture that serves to embarrass and further alienate the people from their heritage. The fight to stop these unfair stereotypes are undertaken by many activists and their heroic stories are chronicled throughout this documentary. Issues with the mass media and it’s effect on shaping perceptions of people as a powerful force are also explored and from a sociological perspective all of these harmful images and portrayals are investigated. The most significant sociological revelation in the film is the clash between majority and minority culture. On a smaller scale, the majority culture and the norms that come with this are not parallel to minority culture except in forms of entertainment. Most of the intersect that connects majority and minority culture of any type is such things as dining at â€Å"ethnic† restaurants, listening to â€Å"ethnic† music, and watching movies and television that depict minority life through the eyes of the majority culture. Sports has traditionally been seen as racially neutral as a form of entertainment, but this film however, shows that even this arena is ridden with racial stereotypes is one used the trained sociological â€Å"eye† so to speak on them. Simply, stereotypes of any kind are harmful and detract from the long and proud tradition that the stereotyped people hold. I understand how the idea of racism and stereotyping talked about in scope in class correlates with the topic and the issues in the film. Racism is a systematic, institutionalized way of oppressing people and Native Americans have been oppressed since English settlers came to The United States. Now Native Americans are largely out of sight, on reservations where there is little contact with the majority culture. Just because there is little contact, however, does not mean that the people do not want to be depicted and portrayed by the majority culture in an accurate way. In one hand it seems like the proud traditions in history of the Native Americans have largely been forgotten, but on the other hand stereotypical images of them do emerge in the media. Stereotyping is less universal and widespread than racism, but each are harmful in their own ways. While racism serves to oppress a group of people to submission, shame, and even genocide; stereotyping serves to take only a few traits and traditions of people and make this seem like these traits are all that there is to the group. The Native American people have their own music, values, language, and many other specific norms to their group. Additionally not all Native American tribes are similar in their language, rituals, and other ways of living. So to lump all these tribes and Native Americans together as a whole with stereotypes about them is not only unfair, but it undermines the entire history and present culture of this group. One of the most harmful aspects of the Native American stereotype is that the people are all inherently violent. Though some tribes were known for their tenacity in wars, not all tribes were active in violent warring with other tribes. The sports stereotype, then damages the culture by making all Native Americans of past and present seem like violent people and this is simply not the case. Most all sport teams do have mascots that are renowned for their strength and warring skill; such as the Vikings, the Raiders, the Buccaneers, and so on. The fact that many schools use Native American names for the stereotype that the names hold is interesting as is the fact that many schools, due to Native American activism have chosen not to use Mascots or names that are offensive or stereotypical. The school depicted in the documentary, however, did not see how harmful their actions were and this type of ignorance is fairly representative of majority culture. I must say, as a member of the majority culture, that I was unaware of the harm of such stereotypes and I am an avid fan of all sports, as well. Most of the mascots I saw growing up were â€Å"silly† and their purpose was simply to get fans motivated to cheer for the team. However, I do recall a coach who led the Braves in Little League Baseball and wore the Native American headdress and carried a tomahawk to games. I remember being embarrassed for him and his behavior, but now realize that it was the way that he depicted Native Americans that ultimately bothered me. This film was definitely an eye-opener and there was a message of hope in the social activism that was carried out in the name of justice for all Native Americans. As we have talked about all the social changes in class that have been initiated by activism, it is good to see that these types of actions are still carried out today as they are very necessary. In conclusion, â€Å"In Whose Honor? American Indian Mascots in Sports† is a very sociologically sound documentary that weaves in many in-class and textbook topics. The historical effects of racism against the American people and the currently carried out stereotypes of Native Americans in sports is an example of how cultures can be oppressed and misunderstood. This also shows how important activism is in bringing about needed social change in the media, sports, and all arenas of majority culture.

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