Saturday, May 23, 2020
| Jupiter LTD. |1 | | |Email: firstname.lastname@example.org | JUPITER LIMITED Management Accounting Report Prepared for: Jupiter Ltd. Chief executive officer Prepared by: Date: April 03 2012 TABLE OF CONTENTS EXECUTIVE SUMMARY 2 THE ROLE OF MANAGEMENT ACCOUNTING 3 CLASSIFICATION OF COSTS 4 INVENTORY VALUATION METHODS 7 RECOMENDATIONS 11 Bibliography 12 Jupiter Ltd. Management Accounting Report EXECUTIVE SUMMARY 1 2Ã¢â¬ ¦show more contentÃ¢â¬ ¦An enormous speed of technology and great marketing techniques can be sometimes very seductive thus a good knowledge of enterprise s financial situation provided by management accounting system support every purchase decision. Fallowing functions might: Planning functions: Can support a decision and reduce a risk. Might answer a question about selling a particular dishwasher. Is it profitable or not. Control function : It showing a difference between a goals and real profit. It might trace to who or what is responsible for a particular situation. It can show on which days business operate its best. Organizational function: Help to organize a business for a best performance possible It s very useful in resources allocation. Can assist in decision to which department transfer the most founds. Communication function: Help to reduce lack of communication between a management and labours. Can encourage a sell department to achieve a better results. As it s shown above a management accounting system is a crucial and often enough irreplaceable part of modern business. Besides the fact that it help with good controlling of business it create a meaningful information and help with decision process of every level of management as well. CLASSIFICATION OF COSTS COSTS One of methods of supporting a small to medium businesses are a bank loans. In order for a business owner to take such a credit, he or she must know how much it is needed.Show MoreRelatedBusiness Accounting For Non Specialists1367 Words Ã |Ã 6 Pages THE UNIVERSITY OF DUNDEE SCHOOL OF BUSINESS: ACCOUNTING AND FINANCE AB51022: BUSINESS ACCOUNTING FOR NON-SPECIALISTS ASSESSED COURSEWORK Essay subject: Ã¢â¬Å"Costs may be classified in a variety of ways, depending on their nature and the information needs of management. The analysis of total costs into its behaviour elements is essential for effective cost and management accountingÃ¢â¬ Theodorou Ilias 140022413 MSc International Business and Finance In every industryRead MoreThe Distribution Of Annual Net Income Scaled By The Market Value At The Beginning Of The Year1618 Words Ã |Ã 7 Pagesannual net income scaled by the market value at the beginning of the year (Burgstahler and Dichev, 1997). Notice the obvious shift of observations from just under expected levels of income to just over expected levels, showing evidence of earnings management. Dechow et al. (2000) focus on firms with positive earnings and firms with zero forecast error to evaluate whether firms manipulate accruals and special items to beat the zero earnings benchmark. However, the result fails to establish a significantRead MoreAnnual Report Of Woolworths Limited 2016 Essay1509 Words Ã |Ã 7 Pagesa) In accordance to the annual report of Woolworths Limited 2016, the current accounting practice that is applied to the business regarding its inventory disclosure includes; a perpetual inventory system which continually updates the information by increasing or decreasing inventory from reports throughout the year to verify accounting records (Bragg 2016).Ã A perpetual inventory system in comparison to a periodic inventory system is more efficient and effective for larger corporations. With entitiesRead MoreIntroduction to Management Accounting Terms and Examples1202 Words Ã |Ã 5 PagesIntroduction to Management Accounting Terms and examples Accounting is the process of analyzing and recording transactions for the purpose of preparing reports for statutory reporting, decision making and control. Ã Types of accounting Bookkeeping is the recording of financial transactions. Transactions include sales, purchases, income, receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with accounting. The accountingRead MoreChapter 1 Revew Accounting Help1048 Words Ã |Ã 5 Pagesof the following entities would not require accounting information pertaining to their economic activities?Ã Ã¢â¬ ¨a.Ã Social clubs.Ã¢â¬ ¨b.Ã Not-for-profit entities.Ã¢â¬ ¨c.Ã State governments.Ã¢â¬ ¨D.Ã All of these require accounting information.Ã¢â¬ ¨e.Ã None of these requires accounting information. Ã Ã¢â¬ ¨Difficulty: EasyÃ¢â¬ ¨Ã 2.Ã Which of the following is not an objective of financial reporting described in FASB Concepts Statement No. 1?Ã Ã¢â¬ ¨a.Ã To provide information about how management of an enterprise has discharged its stewardshipRead MoreWhy Did The Fasb Embark On A Project Change The Reporting Standard For Leases?1143 Words Ã |Ã 5 Pageschange the reporting standard for leases? Under the current financial reporting standards for leases, an entity has to determine the classification of leases to account for by applying bright-line rules. This creates a potential opportunity for management to structure leases in order to achieve a specific desired accounting results (FASB). In addition, the current accounting model does not require operating leases to be recognized on the balance sheet. As a result, investors may underestimate the assetsRead MoreInventory and Raw Materials1609 Words Ã |Ã 7 Pagesthe work of Management and Managerial and Financial Accounting 1. WHEN DIRECTING AND MOTIVATING, MANAGERS MOBILIZE PEOPLE TO CARRY OUT PLANS AND RUN ROUTINE OPERATIONS. 2. The plans of management are expressed formally in BUDGETS 3. PLANNING consists of identifying alternatives, selecting among the alternatives the one that is best for the organization, and specifying what actions will be taken to implement the chosen alternative. 4. Managerial accounting places lessRead MoreBus 630 Week 3737 Words Ã |Ã 3 Pagesof the vice-president for operations, George Gottlieb. Advertising, market research, and sales are the responsibility of the vice-president for sales, Jake Bogan. Accounting, budgeting, the firmÃ¢â¬â¢s computer center, and general office management are delegated to the corporate controller (Administrative), Charlie Kaplan. The following cost categories are found in the company as a whole: (a) Depreciation on factory equipment. (b) Depreciation on office equipment. (c) Depreciation on factory buildingRead MoreThe Cost Of Poor Information Management Essay1589 Words Ã |Ã 7 Pagesprogress results in losing time on important factors and in frustration (ROWLEY, 1998). Although poor information management can have a negative significant impacts on the organisation competence, excessive infromation quality is a regularly vital with the organization success (Even and Shankaranarayanan, 2009). However, many industries expertsÃ¢â¬â¢ surveys reveal that information management is part of the organization, to which several organizations appear not to provide plenty of attention or understandRead MoreFinancial Accounting and Its Limitations1184 Words Ã |Ã 5 PagesWhat are the major limitations of Financial Accounting? Explain with the help of Examples. What are the alternatives to overcome these limitations? Financial accounting can be defined as reporting of the financial position and performance of a firm through financial statements issued to the external users on a periodic basis. It is a field of finance that treats money as a means of measuring economic performance instead of treating it as a factor of production. It encompasses the entire system
Tuesday, May 12, 2020
Schools have created a basic outline for what a book should include to make it a work of Ã¢â¬Å"inspirational modern literatureÃ¢â¬ . A typical Ã¢â¬Å"role modelÃ¢â¬ book includes different parts of it to appeal to the general reader. The various points that make a book worth reading are the fundamental parts of a successful novel. All modern novels must stem from one source, this source being a general example of a work of Ã¢â¬Å"modern literatureÃ¢â¬ . Mark TwainÃ¢â¬â¢s Huckleberry Fin created a standard for what literature was, and will forever be. One of the three most crucial parts of a successful novel is the character development of the protagonist. This is vital in a story, as it gives the reader a feel of who the character truly is in the beginning, howÃ¢â¬ ¦show more contentÃ¢â¬ ¦It is recognized that there is less silence of the thought process of Huck as it is apparent that his moral character has started to develop. Further down the Mississippi, Ã¢â¬Å"Huck . .. faces once again the responsibility for deciding on a course of his actionÃ¢â¬ , (Nash Henry Smith) and is forced to truly, again, think about who Jim is to him: a sub-human creature, or his only companion? Though troubled by this decision, he still seems that it is fair to treat Jim unequally, but what is most important is the fact that he is uneasy as to how he should go about his decision. By the end of the novel, HuckÃ¢â¬â¢s moral development has also come to a completion, as it is apparent that he now sees Jim as more than a slave. At the climax of the book, when Huck rips up the note he was to send to JimÃ¢â¬â¢s owner, Twain shows the Ã¢â¬Å"deepest level of [HuckÃ¢â¬â¢s] personality [, as he overcomes] the overlay of prejudice and false valuation imposed on all members of the societyÃ¢â¬ . (Nash Henry Smith) It is obvious now, that Huck has a completed view on the world he lives in, and where his beliefs stand, successfully categorizing him a Ã¢â¬Å"heroÃ¢â¬ . Being one of the major elements in a work of literature entitles that the protagonist overcomes a change in a personality, finally overcoming the struggle of who he will in fact, become in the end. Ã¢â¬Å"HuckShow MoreRelatedThe Outsiders By Susan Eloise Hinton1445 Words Ã |Ã 6 Pagesa variety of novels throughout my educational career has been an essential portion of my life furthermore; I believe the Irvine Unified School District should teach the novel Ã¢â¬Å"The OutsidersÃ¢â¬ by Susan Eloise Hinton. This novel has many themes and morals that fit perfectly with it, but the main one is to show how our society segregates people based on their looks and appearance. I believe this novel is suitable for young adults between the ages of twelve and sixteen because this novel gives them anRead MoreSummary Of The Curious Incident Of The Dog s Time 1319 Words Ã |Ã 6 PagesOne Look - a Thousand Views The novel is the most comprehensive prose form, where the author describes a number of events, characters and shows the society as an entirety. It is a popular literary form from which we can learn a lot about other cultures, historical events, experiences of other people, but also be taken into the interesting world of different characters. A good novel leads us to think about the text we read, and very often to reconsider our own attitudes. This is exactly what MarkRead MoreWhy Should Huck Finn Be Banned? Essay1485 Words Ã |Ã 6 PagesWhy Should Huck Finn Be Banned? The Adventures of Huckleberry Finn, a novel by Mark Twain, has been controversial since it hit the shelves on its release. The novel had ideals of racism, slavery, tricks, and societal wake up calls that was a smack in the face to readers. This novel has been fought now and again to be censored, or to be banned altogether from public high school reading lists. Huck Finn is a novel in which the reader doesnÃ¢â¬â¢t have to look very far below the surface to see the messageRead MoreCompare and Contrast High Fidelity Novel and Film1649 Words Ã |Ã 7 PagesCompare and Contrast High Fidelity Novel and Film High Fidelity, the novel written by Nick Hornby, and the film adaptation, directed by Stephen Frears, both portrayed the vital information for the plot however, Hornby was able to convey the ideas better through literary techniques. The novel was adapted into a feature film in 2000 starring John Cusack as Rob and directed by Stephen Frears. The movie was accurate in portraying the novel to a certain extent. The film was able to successfully representRead MoreAdaptation Theory Of The Movie The Fault Of Our Stars 1436 Words Ã |Ã 6 PagesAdaptation Theory Throughout this course, one main thing that was looked at in regards to adaptation was fidelity, or how closely a film resembles a novel and in which ways it attempts to emulate this. Some examples that were brought up were the text on the screen in The Fault in Our Stars, which served to mimic Hazel and GusÃ¢â¬â¢ communication over text and email. Another example from earlier in the semester was the inclusion of many unnecessary voice overs in My SisterÃ¢â¬â¢s Keeper to keep the feel ofRead MoreWuthering Height by Emily Bronte1188 Words Ã |Ã 5 PagesAre love, power and wealth essential elements in the perfect soul mate in life? These rudiments are very critical in the novel Wuthering Heights. When looking at the portrayal of love in this novel, there is a great distinction between the loves we show to others presently versus the love shown in the novel. When considering Catherine and Heathcliff in the novel, they both love each other dearly, but when it comes down to it, Cat herine cannot marry Heathcliff. Why canÃ¢â¬â¢t their love ever be? This isRead MoreThe Role Of Women In Catcher In The Rye1013 Words Ã |Ã 5 Pagesresearch question is: To what extent does J.D SalingerÃ¢â¬â¢s novel Catcher in the Rye explore the range of female potentiality in society through HoldenÃ¢â¬â¢s interactions, thoughts and comments regarding women. This question is still in progress as I am not sure it can successfully reach and essay of 4000 words. Nevertheless, this is the topic I want to base myself around. Catcher in the Rye is a novel that every sophomore had to read as part of their curriculum. This novel was always shocking as it sexualizedRead MoreSociety, Now and Then757 Words Ã |Ã 3 Pagesequality, no color and no favor for anybody. We drive behind the wheel of racism. In the novel The Adventures of Huckleberry Finn written by Mark Twain, he explains the truth about what racism really was like in past times. Due to the strong detailed language used throughout the text, many debate on whether we should allow our students read this text or not. I believe we should continue to present this novel to our upcoming high school st udents due to the clarity of our past history this book hasRead MoreBeauty, Pornography, And Disability In Pig Tales1687 Words Ã |Ã 7 Pagesreader, the narrator s name is not told throughout the novel. However, she has two boyfriends throughout the book named Honore and Yvan. The narrator begins the book explaining how naming is important but is never able to speak about her own name and the experiences she has with self-image. The female narrator does not have a job and is offered a sales position at a perfume store one day. The owner explains The important thing is to look lovely and well groomed at all time (Darrieussecq, 1997)Read MoreEssay about Billy Budd765 Words Ã |Ã 4 Pages BILLY BUDD nbsp;nbsp;nbsp;nbsp;nbsp;There are many ways you can argue if the novel Billy Budd was a good novel or a bad one. You can determine this by looking at such things as plot, character, and the use of language. The book is about a sailor that has been impressed (the act of forcibly taking sailors and making them serve in the navy) by the British navy. It is set in the late 1700Ã¢â¬â¢s during the French Revolution which overthrew the anarchy, addressed peoples concerns, and it was mainly
Wednesday, May 6, 2020
In the Iliad, both Hector and Achilles display heroic characteristics that go along with the heroic warrior code of Greece. Both characters have their strengths and weaknesses and differences in their approach to being heroic. Even with their differences, they have many similarities. We will write a custom essay sample on Iliad and Hector or any similar topic only for you Order Now Hector is a great leader and family man and a protector of his people. Achilles is a self-centered warrior who is only in it for the glory. Hector commands the Trojan army, while Achilles commands the Greek army. They both have pride and glory and are seen as heroes in the eyes of their sidesÃ¢â¬â¢ people. Having a passion for revenge might be considered a glaring flaw in todayÃ¢â¬â¢s standards, but it definitely conforms to the heroic code of Greek society. Hector has mixed feelings about taking part in the war. His wife pleads with him not to go, and he does not want to make her a widow, leaving her Ã¢â¬Å"at the loom of another manÃ¢â¬ . Hector shows heroism for going to war, but at the same time shows his human side by being indecisive about leaving his family. In Book Twenty-Two, Hector stays outside the ramparts, whereas his supporters are secure. His father Priam, wants him to retreat to safety with Achilles approaching, but his pride and honor prevent him from backing down. His fearlessness is an extremely heroic action. He then flees, which is very unheroic. It seems apparent that there is an inner conflict with emotions and the heroic code. Hector eventually stands his ground and fights. Achilles kills Hector in a very cruel way. Before desecrating HectorÃ¢â¬â¢s body, he allows him to die a slow and painful death. His action is another way his behavior conforms to the Greek heroic code. Even the most valiant soldier must have a human side, which definitely must object to the savage killing that is inevitable in war. On the other hand, when Achilles and his soldiers get some type of pleasure from repeatedly stabbing HectorÃ¢â¬â¢s lifeless corpse, another kind of human emotion is being displayed. This is the pent up anger and hostility that build up during oneÃ¢â¬â¢s quest for revenge or simply battle. So, it might be concluded that the heroic code and the human emotions might not conflict after all. Hector is viewed as the more heroic one. He knows his role as the defender of Troy. Although he has a strong love and devotion to his family, he still goes off to defend his country, even after the pleading from his wife. HectorÃ¢â¬â¢s traits and character as a husband and father no less admirable than that as his as a warrior. Hector is a man who loves his child and wife and who can forget war when a little child cries. He is seen as the bravest and most accomplished of the warriors. He is a team player, a very gifted leader and soldier. Unlike Achilles, Hector is a more complete and well-rounded person. Hector was a man who was willing to fight until the end. Which he did. Achilles is more of a loner, except of his close friendship with Patroclus. Marriage has no weight in his consciousness. He seems more the estranged youth than the manly defender represented in Hector. He is revered as the greatest warrior in the world, and no man can stand against him. Achilles was a very spoiled and pampered only child. He had a much undeveloped sense of his place in the world. He is viewed as an admirable warrior, and his still in battle boosts the morale of his fellow Greeks when he chooses to fight, but he is an unreliable leader who sulks when he does not get his way. Both Hector and Achilles behave as heroes throughout the Iliad. While they try to win glory in war for their families, their country, and themselves, they both have certain strengths and weaknesses in their character which dictate their very different courses of action and their thoughts. They are both presented with conflicts and dilemmas throughout the story, the resolutions of which must be made using both their human side and their aggressive heroic side, and it appears as if Achilles meets with the most success in this difficult task. Works Cited Homer. Ã¢â¬Å"The Illiad. Ã¢â¬ Lombardo, translated by Stanley. The Norton Anthology of Western Literature. Ed. Sarah Lawall. 8th Edition. New York: W W Norton Company, 2006. 107-205. How to cite Iliad and Hector, Essay examples
Saturday, May 2, 2020
Question: Describe about the Climate Change Economics and Policy for Business Strategy. Answer: A No Regret Strategy Lovins (2008 p.24) argues that a no regrets strategy is a scenario where even if the scientists are wrong, the actions taken by an organization would not have any threat to the climate. This implies that a well-managed company would take it because doing so would be a profitable venture since they would be conserving the environment. Ideally, a no regret' strategy is an approach, which argues that energy-saving measures should be taken into account to help reduce global warming and climate change (Lovins, 2008, p.24). Some examples of no regret strategies would be energy and material cost savings, enhanced core business value, and reduced risk to the environment. No Regret Strategy in the Mining Industry In the mining industry, a company like BHP Billiton Ltd. Is faced with various circumstances where a no regret' strategy is evident. Mining companies always position themselves as low-cost options by offering affordable petroleum for their consumers (FitzRoy, and Papyrakis, 2010, p.299-500). To fulfill this without realizing losses, this industry always ensures that they achieve a global presence by converting their businesses into multinational corporations to enjoy the benefit of economies of scale. Another instance where a no regret strategy could be realized in this industry is product differentiation (FitzRoy, and Papyrakis, 2010, p.299-500). The mining industry tries to offer green products by reducing the production of high carbon products. 2. Part A Two types of risks affect organizations in the mining industry. These risks include physical risks and price-related risks. Physical risks relate to the damage of infrastructure, assets, and supply chain operations due to extreme weather events (McMichael, Montgomery, and Costello, 2012, p.1359). An example of a physical risk from climate change to the mining industry may be an adverse impact of drought or flood to natural resources. The second risk affecting the mining industry is price risks. This risk occurs due to increased volatility of prices of raw materials and commodities (McMichael, Montgomery, and Costello, 2012, p.1359). An example of a price risk from climate change to the mining industry is the increase in the price of petroleum due to scarcity of natural resources. When we rank these risks, physical risks can cause more havoc than price risks. Part B The climate change policy presents the mining industry with many opportunities. This system would enable businesses in the mining industry to realize the opportunity of competitive advantage as it poses the product risk to those companies (Tang, and Yeoh, 2007, p.199-210). Ideally, product risks occur where companies lose market share over products. If the mining industry emulates no regret strategies like diversifying fuel consumption and active carbon asset management, they are likely to gain competitive advantage. Part C The best strategic choice available to the mining industry is innovation. Companies in that industry can do so by process or product development and be merging (Tang, and Yeoh, 2007, p.199-210). Innovation is the creation of new ideas or products to increase efficiency. An example can be marketing synergy and operations synergy. References Lovins (2008). The Business Case for Climate Protection Climate Action Roadmap. [online]. Pp.24. Retrieved on 11th October 2016 from https://natcapsolutions.org/CAPR/resources/climate-manual/chapter-2/the-business-case/ Tang, K., and Yeoh, R. (eds.) (2007). Cut Carbon, Grow Profits: Business Strategies for Managing Climate Change and Sustainability, Middlesex University Press. Pp.199-210. Retrieved on 11th October 2016. McMichael, T., Montgomery, H. and Costello, A. (2012). Health risks, present and future, from global climate change. BMJ, 344(mar19 1), pp.e1359-e1359. Retrieved on 11th October 2016. FitzRoy, F., and Papyrakis, E. (2010). An introduction to climate changes economics and policy. London: Earthscan. Pp.299-500. Retrieved on 11th October 2016.
Thursday, March 5, 2020
Interview with the DIY Author Podcast Interview with the DIY Author Podcast Our co-founder Ricardo was interviewed by Chris Well from the fantastic DIY Author Podcast on the benefits of Reedsy to find freelance help and our upcoming features. Here are some cool highlights!Chris: How did the idea for Reedsy come about?Ricardo: The idea for Reedsy comes mainly from my co-founder Emmanuel and I because weÃ¢â¬â¢ve been following the industry for a while and from the reader perspective mainly weÃ¢â¬â¢ve really enjoyed the digital disruption brought by Amazon, with being one of the first adopters of Kindle in France, and we started thinking about this disruption from an authorÃ¢â¬â¢s perspective and weÃ¢â¬â¢ve learned about self-publishing, and our first thought was, Ã¢â¬Å"Self-publishingÃ¢â¬â¢s great but how can you ensure the same quality in the books that are published by self-publishing authors?Ã¢â¬ And that quality was mainly assured by the editorial work and the design work and the work from all the people involved in an international publishin g company, and we thought letÃ¢â¬â¢s create a marketplace that brings this quality to self-publishing.Chris: You said there are other features that are being rolled out in the future, and in addition to imprint what else is going on at Reedsy?Ricardo: Well whatÃ¢â¬â¢s coming very soon and itÃ¢â¬â¢s very, very exciting is brand new author profiles. Because all our freelancers have been enchanted by the design and the fact that they get all their information in a one-pager through their Reedsy profile. And lots of authors have asked us for something similar so we are currently building a one-pager for them where they can aggregate all their information from Amazon Ã¢â¬â so the books they have on Amazon Ã¢â¬â all their information from Goodreads Ã¢â¬â so weÃ¢â¬â¢ll have an integration with Goodreads Ã¢â¬â and also with all the traditional blogging platforms like WordPress, Blogger, Tumblr, so you can have your latest blog post also on your profile.Chris: For an auth or listening, what would you say is the number one reason that an author should come to Reedsy?Ricardo: I think the number one reason is because of how easy it is to use, and because of the assurance that youÃ¢â¬â¢re going to get quality, basically. So if youÃ¢â¬â¢re looking for any kind of service, you know that youÃ¢â¬â¢re going to find the ideal person on Reedsy because we have created a process that allows you to find the ideal person from the very first time, and not having to go through four collaborations with four different editors who donÃ¢â¬â¢t really work out exactly as you wanted.Listen to the podcast, or read the full transcript here!
Tuesday, February 18, 2020
Linguistics and the Media - Term Paper Example Daniel Dennette defines it as a unit of information in a mind whose existence influences events such that more copies of it get created in othersÃ¢â¬â¢ minds. Here, the stress lies on the idea that a meme is an inherent form of knowledge in the human brain; it is the basic unit of cultural transmission or imitation. According to this definition, everything we call Ã¢â¬Å"cultureÃ¢â¬ is composed of atom like memes, which compete with one another. These memes spread by being passed from mind to mind in the same way genes spread by being passed down through sperm and egg. The memes that win the competition are those that are successful at penetrating the most minds; they are the ones responsible for those activities and creations that constitute present-day culture (Brodie, 1996). CMCÃ¢â¬â¢s have made it possible for memes to germinate in the social gene pool. The linguistic implications of meme are highly significant since information travels over websites, blogs and social netw orking sites, and hence languages vary. Therefore, with every language, the conceptual framing and blending of linguistics and pragmatics also vary. Hence, language changes on the internet (Crystal, 2001). According to Bell, there is a close relationship between linguistics and media. Ã¢â¬Å"It makes a specific use of language and media texts illustrate language use and language attitudes for a variety of speech communitiesÃ¢â¬ . Syntactics and semiotics of meme in the following examples help to understand why people have a shared interest for memes. Since we have already established that memes grow in the mind of person to person, it is important to know how medium achieves that. There is a simultaneous use of text and visual. This particular series is called Successful Black Man, also known as Ã¢â¬Å"Successful NegroÃ¢â¬ . The mediaÃ¢â¬â¢s denotation of a black man in a business suit and a witty one-liner, firstly involves a fabricated framework experienced by conceptual ble nding employed in the first statement, Ã¢â¬Å"I got 99 problemsÃ¢â¬ The connotation with the stereotype of an African man is that they are hustlers and gangster in the street. However secondly, there is an intentional line break after which a line is cited having primary framework relating to a professional who took a CA exam. There is an immediate exploitative fabricated framework. The intention behind the fabrication is to create hilarity because of the pragmatics of the two linesÃ¢â¬â¢ frameworks. The top line mimics what a black male stereotype would say while the bottom line results in breaking the character of the first line. The creator divulges that the inspiration behind the meme was based on reverse-discrimination issues at the workplace. In this case the humor and wit, and reversing the stereotype in the meme made it popular. There should be some genuine quirkiness contained within the idea. Ã¢â¬Å"The meme could coincide with some kind of zeitgeist or spirit of the age. Humor is a powerful component. Often it will contain an aspect that challenges conventional wisdom. There is also a critical mass factor at play. The spread of an idea of concept will accelerate at some point probably due to the multiplier effect of people being exposed to it