An Empty Hook

As the years go by and new technologies come and go, the world seems to be moving at a constant frantic pace. In our modern, consumer driven society its sometimes hard to find the time to stop and appreciate what we have. The American working world is thriving and competitive, every obstacle we face consumes us, making it easy to get trapped in the seemingly non-stop race of life, forgetting what really matters. For our own sake, it is time to take a step back from our frantic life style and learn to appreciate the little things in life. Its a commonplace story to hear of the work alcoholic man or woman who worked and worked until they were old and rich, and then realized they had nothing in the end. If more people took the time to appreciate the little things, more often then not they’ll find life is a lot more rewarding. Of course that reward can comes in many different forms: Love†¦memories†¦fish. Fishing is a fine art. It takes the refining of cast off methods, and the honing of the proper technique to fully master the art of the reel in, not to forget lots of patience. Nothing is slower than waiting for that subtle tug at the end of your line. My dad taught me how to fish. My twin brother and I used to practice in the front yard with a rod and a weight in the place of a hook, fishing for twigs. Ive caught lots of things before, grass, rocks, other fishing rods, but never a fish. After spending some time with a fisherman you learn that they mean serious business and youre mad to think that theyd share tips or bait. Over the past summer, my dad and grandma and I went fishing together. We needed a break from the constant rhythm of our everyday life. I was having my usual luck, which is no luck at all, and my dad had already caught three fish, my grandma, one. Wed been fishing for hours and still no luck I was sun burnt and riddled with mosquito bites. Id cast off my line and reeled it in hundreds of times and my patience was wearing thin. My dad suddenly felt a jerk in his line, another fish. He was starting to reel it in when he called me over. He handed me the rod. I was excited and scared at the same time. After several c lose calls I finally managed to reel in the fish. My dad came over and untangled the hook from the fishs mouth. My grandma replied, thats true love, meaning my dad must really love me to have let me reel in his fish. Even though this took place in the span of a few minutes, now when I look back I can remember in great detail the feel of the fishs scales and the resistance as I pulled it in. I can recall these moments with more ease and meaning than what happened last week or who did what to who. With applications and auditions upon me I dont look back on my frantic, routine school days but moments like this that are singular and unique. Catching a fish may seem like a small thing but Ive often found that it is the little things in life that make hardship worth while and when you take the time life is given purpose, however whimsical a purpose that may be, but if I constantly cast off and reel in all Ill pull out is grass and an empty hook.

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Analysis - Case Study Example ABC focuses on accumulating cost thru activities while traditional costing focuses on accumulating costs within functional areas. ABC system is used as an internal system for management decision while traditional accounting is for external purposes used by stakeholders and government’s review. The rich information provided by the review of literature in the study further confirmed the advantages that managers acquire in terms of costs association by implementing ABC. Managers are able to reduce costs in designing products and improve coordination with suppliers and customers. However certain limitations of ABC use are observed in the case study. Particularly, the case findings said that thru statistical computations, it was proven that ABC has no dependent relationship with the Return on Assets. Further, it was gathered from the study that there was a weak evidence associating ABC and accounting profitability is dependent on plant’s operational characteristics. The above findings suggest cognizance of both methods. Profitability is a measure that is very much relevant for stakeholders. They are very much interested in ROA and profitability which are their primary concern in investing. These factors are measured by traditional method of accounting, while internal factors that will add to profitability are best measured by ABC system. Ittner, Christopher, William, Lanen, and Larcker, David. â€Å"The Association between Activity Based Costing and Manufacturing Performance.† Journal of Accounting Research, Vol. 40, June 3, 2002, pdf. Web. 11 Sept.