Management Accounting Assignment Example | Topics and Well Written Essays - 500 words

Management Accounting - Assignment Example hen undertaking a two stage assignment plan for overheads since cost allocation to intermediate pools is carried out at the initial stage while the second stage involves cost allocation to the products from the intermediate pools (Barnett & Dawkins, 2006). A number of scholars hold the opinion that ABC method of costing is undertaken by firms because it is considered fashionable, and not that it gives more detailed information for use by the management. It is a fact that this costing method does not give extra information to management since it determines the costs of the firm in a way that is different from the traditional or conventional method of costing (Rosati et al., 2008). The traditional costing method brings together all the costs of the organization then allocates them to the products that have been manufactured depending on the hours of labor spent directly per product. On the other hand, ABC concentrates majorly on the activities carried out prior to the completion of the products’ production. Here, the costing process is intermediate and is carried out by a firm to assign overhead costs to the products so as to see to it that there is accuracy on the information on the costs of the good. In other instances, the cost activity becomes the activity. Here, ABC provides no additional information and instead divides the costing process to see to the correctness of the cost information that is given for every unit or each product that is produced. Accounting heavily relies on the accuracy and transparency of information. The conventional cost techniques assign all kinds of overheads, which include product level, batch level, and facility depending on the allocation or assignment that suits the unit level best. On the other hand, ABC taps the structure of costs to illustrate the correctness in the information, presenting a particular reason for its preference by a number of firms. ABC primarily concentrates on activities that relate to the production

African American Essay Example for Free

African American Essay Working with African American men as a counselor its necessary to have a strategic plan to be able to work around there ego. African American men in no way wants to feel belittled or not in control. African American men wants to play the â€Å"head of the household role†. According to this case study I would like to do role playing so both individuals can have a better understanding how the other feel. Majority of the therapy sessions would be role playing with some talk sessions. I would like to play the mediator role in this specific case and give homework assignments to the couple. Given that I don’t see Sue as the issue the session would mostly be geared towards Jeremy. Given the Chinese culture I am more worried about how therapy will work for Jeremy. Chinese culture †¢Small numbers of close, lifelong friends who feel deeply obligated to give each other whatever help might seem required. †¢Relationships with other people involve reciprocal obligations. †¢Avoid direct confrontation, open criticism, and controversial topics. †¢maintain harmony †¢Faith in personal relationships than in written rules and procedures for structuring interactions. Questions I would like to address 1. Prior to marriage how did Jeremy about an interracial child? 2. What has influenced Jeremy thinking on having a child? 3. Why has the dynamics of the relationship changed since Sue parents moved to the same city? 4. Has Sue parents been an influence on their relationship? 5. Has Sue discussed her concerns to Jeremy about their marriage? 6. How was Jeremy and Sur relationship prior to marriage? 7. How does Jeremy family feel about his marriage? 8. Besides the issue with having a child, what other issues is the marriage facing? 9. Jeremy working more hours, is that optional or mandatory? 10. What are some of Jeremy concerns about having a bi-racial child?

Water Pollution In Rural Areas Environmental Sciences Essay

Water Pollution In Rural Areas Environmental Sciences Essay Water is a vital commodity and is essential to the natural environment. We not only rely on it for drinking but also for its use in industrial processes, cooking, cleaning and the growing of our food. There are many sources of water pollution the major sources of water pollution being; runoff, agricultural pollution, urban stormwater, organic matter, toxic waste, and thermal pollution (The Environment Agency 2010). These types of pollution tend to be area specific (for example agricultural runoff will on the whole come from rural areas as thats were most farms are situated) although this is not always the case, any type of water pollution could occur in any area rural or urban. Rural and urban areas both have many contrasting sources of pollution, all of which will have varying affects on the surrounding environment and its habitants. Although the environment which makes up Urban and rural areas can be vastly different they can at the same time be affected by the same environmental problems relating to water pollution. One example of this is eutrophication of waterways both rural and urban. Eutrophication is a situation when foreign bodies such as fertilizers of sewage enter a river or stream and act as a nutrient for algae causing rapid growth and algal blooms (May Sivakumar 2009). These algae grow out of control and thus the water becomes depleted in oxygen. The water becomes depleted in oxygen because dead algae sink to the river bed the retrieve the oxygen so it can decompose. This can then lead to further problems if too much algae decomposes it may use all the oxygen. This will mean all the oxygen has gone and because the water near the surface of the water is warmer its oxygen doesnt mix with water from the bottom as its colder and has a higher density .This eutrophication of a water body can occur in both rural and urban areas. In an urban area this problem arises primarily from sewage treatment works, if a works has an increased amount of sewage to treat then there may be some secondary or direct discharge that may enter the water supply thus causing Eutrophication (Neal et al, .2010). A similar problem can occur when leaks of phosphorus from septic tanks discharges into a local river system (Neal et al,.2010) although this isnt tied down to either rural or urban areas .This is also very likely to occur in rural areas where agriculture is more prominent and the uses of fertilizers are increased. Particularly in the following practices of cereal production, maize, potato and dairy production where fertilizers are heavily used or large amount of manure needs to be recycled. (Jarvie et.al 2009) One of the biggest problems which can lead to the pollution of urban waterways is runoff. Runoff is also a major cause for concern in more rural areas and areas of intense agriculture. The problem of runoff in urban areas however is contrasting to rural agricultural runoff. In the sense that runoff in urban areas arises from garden fertilizers, pesticides, anti-icing chemicals, vehicle emissions and pet waste. These pollutants are both organic and inorganic and can also be perversely complex, this leads to little knowledge of how these pollutants will interact once they combine and enter a water body. Due to the little knowledge of these interactions it makes it increasingly difficult for an amount allowable discharged concentration to be devised (Kuhl et.al 2010). These pollutants runoff into any local water system via tarmac or pavement areas and because of the increase in tarmac and concrete roads and driveways it makes this pollution easier to reach the water. This non permeable surface which is found more so in urban areas not only makes it easier for any pollutants to travel into water systems , but it also increases the risk of flooding and the risk of storm water moving sewage into freshwater. In rural areas this isnt such a prevalent problem as most rural areas are permeable. Although because of this it makes the control and identification of runoff in rural areas much more difficult to locate. Runoff in rural areas is usually linked to agricultural runoff. This is categorized as nonpoint-source pollution because the pollutants involved originate over larger areas and the entry of this pollution into waterways cannot be pin pointed precisely (which is not the case for some sources of urban pollution). As this rural agricultural runoff is nonpoint-source it means any treatment of pollutants entering any water system is almost impossible, although agricultural runoff can be supervised in other ways such as farmers minimizing fertilizer use and the correc t disposal of animal waste and fertrilizers. However there is another type of pollution Point source which is where pollution will enter a water system in a specific point (such as a sewage pipe). These point sources of pollution are more often found in urban areas where there may be a sewage treatment plants are normally located. This type of point source pollution makes any control or treatment of pollution much easier as it is located in one area and not spread over larger areas as agricultural runoff sometimes can be. Urban stormwater is a major source of pollution to any water bodies. It arises from when rainwater washes over any impermeable urban area picking up with it toxic chemicals, vehicle emissions, sewage, household waste etc. The problem of urban storm water becomes exacerbated when extremely heavy rainfall occurs and the flushing water can erode stream banks and streambeds. This stormwater will then be moved downstream along with any eroded soil into any waterbodys, this sediment will then sink to the bottom of a water body. This can do damage to aquatic environment and can even destroy fish eggs. Excessive sediment in a water body can damage aquatic life in other ways. It can increase risk of disease, damage fish gills and also because of thick layer of sediment will cause darker conditions it may block enough light to limit growth of aquatic plants which is essential along with oxygen to aquatic life. As well as sediment from eroded soil urban stormwater can also pick up metals from t he urban environment, the main source of which is from vehicle emissions in urban environments. Some examples of the types of metals usually found in urban stormwater are Lead, cadmium, zinc, mercury, iron, nickel and copper. All of which have differing affects including damage to fish gills and death of aquatic organisms. These metals will accumulate on roadways and then be washed off in rainwater into the water bodies. In smaller amounts metals can derive from other sources such as metal roof tops which are pelted from heavy rain, some weed killers contain zinc and also scrap yards which keep metal outside. Unlike most sources of urban water pollution rural sources normally come in the form of diffuse pollution. One of the mains sources of which is agriculture as previously mentioned, the main pollutants involved in diffuse water pollution in agriculture are nitrogen and phosphorus. Phosphorus and nitrogen are both essential in term of animal and plant growth. Phosphorus and nitrogen are found in a variety of different sources. Animal waste as found in areas of agriculture, also the use of phosphorus and nitrogen in fertilizers contributes to water pollution. The adding of fertilizers to crops also returns the essential phosphorus back to the soil, which gets taken from the soil to help grow the crops to start with. Phosphorus can also be found in soils in both the organic and inorganic form. In terms of organic phosphorus it exists in plant residues, organic soil and microbes. Phosphorus can also be in an insoluble form within soil meaning that plants cannot take in this phosphorus. Wh en fertilizers are applied that contain phosphorus as soluble compounds most of the phosphorus will be absorbed into the soil which can then be washed on directly into a body of water, leading to eutrophication. This introduction of nitrogen can seriously affect the balance of the natural nitrogen cycle. Nitrogen is essential nutrient for plant growth and part of a natural cycle that occurs which if perturbed can have serious effects on organisms that rely on the cycle. As shows in figure 1 the addition of extra nitrogen from farming practices and the use of fertilizers will lead to the potential eutrophication of water bodies. This is due to the when the balance of the nitrogen cycle is interrupted with the addition of nitrogen from fertilizers. As a result of this the natural nitrogen cycle expels the surplus nitrogen which can be washed away into a water body. Figure 1 Nitrogen cycle diagram (source:http://www.physicalgeography.net/fundamentals/9s.html) Although not a major source of water pollution Mining still can influence water bodies. Mines are normally found in more rural areas although they can be found in urban areas, as in earlier time small towns would have been built around these sources of coal and iron ore .Minings primary source of water pollution comes from acid drainage in mine systems. This happens when the contents of a mine (coal or metal ore) oxidise on contact with air to create sulphuric acid. This problem of mine drainage is more of a problem generally in closed mines. This is because water which may have previously been blocked or stopped somehow from entering can now enter washing the acidic solution with it. As well as containing sulphuric acid the washout from the mines may also contain high concentrations of sulphur, heavy metals and iron. When this mine drainage enters a water body the change in pH from acid to a more neutral pH causes the iron to precipitate as ferric hydroxide. This will settle to the bottom of a water body which will deplete the water of oxygen thus seriously harming aquatic life. Mining can be mainly described as a rural source of water pollution whereas one source can be described as the opposite. Land fills sites are growing and growing in the United Kingdom and many land fills are situated in urban areas as they tend to bill filled with waste from nearby towns and citys. Land fills are a potentials source of water pollution as when it rains when waste is being deposited the rainwater will pass through the waste picking up along the way all the pollutants such as heavy metals, ammonia and oxygen depleting pollutants which if they reached the water bodies could seriously harm any aquatic life. Also the waste itself in whatever from this may come in as will contain water and as the waste degrades in the landfill this water will be released which will also carry the pollutants into the soil, which may eventually end up in a water body. These problems will all be more prevalent with older land will sites as new land fills have measure in place to reduce the ris k of water pollution from these sites. In conclusion both rural and urban areas have a number of different sources of water pollution. Although there are some very different sources such as mine drainage in rural areas which causes acids and heavy metals to enter water body whereas in urban areas land fill sites can cause pollutants such as ammonia to enter water systems. One common source that both rural and urban areas share is runoff. Although both share this source of pollution they do both differ slightly. Rural areas will tend to have agricultural runoff where nitrogen and phosphorus are the common pollutants which as a result cause eutrophication. Whereas urban areas also encounter the pollution problem of runoff but in term of the pollutants involved it varies significantly to rural runoff. Urban stormwater which is the urban runoff differs to agricultural runoff because it can pick up many more types of pollutants such as heavy metals, oils and other vehicle related emissions, sewage, household waste and like rur al runoff it also can pick up fertilizers from gardens. This urban stormwater can be considerably worse in terms of the impacts on aquatic organisms than agricultural runoff because of types of pollutant that are involved. It is also important to remember that because agricultural pollution is diffuse or non-point source pollution as previously mentioned this makes the treatment or control or agricultural runoff much more difficult than the control or treatment of point sources of pollution such as urban sewage leaks.

The Scarlet Letter :: English Literature

The Scarlet Letter In most books, readers see events and happenings in their own personal way, which differs slightly from other readers' interpretations of the same book. In The Scarlet Letter, however, a radical new theory has developed on the death of Arthur Dimmesdale. Originally, it was generally accepted that Chillingworth's part in the death of Dimmesdale was purely psychological, but perhaps he played a greater role than thought before. In the book, Chillingworth is a physician who had been captured by Native Americans sometime ago and subsequently released by them into Boston, Massachusetts, who was strictly a Puritan settlement at the time. In the years of his imprisonment by the Indians, he was taught many native herbs and plants of the New World, and their uses on the human body. Through this, he entered Boston as a physician, known to have "gathered herbs, and the blossoms of wild-flowers, and dug up roots, and plucked off twigs from the forest-trees, like one acquainted with hidden virtues in what was valueless to common eyes." ( The Scarlet Letter , p. 120). Chillingworth had the knowledge of a particular drug, Atropine, which caused a sickness that closely resembled the condition of Dimmesdale. Chillingworth's motive for retribution to Dimmesdale for his adultery was very clear throughout the book, "There is a sympathy that will make me conscious of him. I shall see him tremble. I shall feel myself shudder, suddenly and unawares. Sooner or later, he must needs be mine." (p. 80). Chillingworth's vengeful nature consumed his life and his only goal in life became the torment of Hester's adulterous husband, Dimmesdale. He was already showing signs of sickness, assumed by the reader to be attributed to his guilty conscience, and these were only amplified by the poisoning Chillingworth had inflicted upon him. Dimmesdale's physical state and reactions also gave the reader clues to Chillingworth's role in Dimmesdale's demise. Upon Chillingworth's arrival to Boston, Dimmesdale immediately showed symptoms of atropine poisoning, or, to the reader at the time, signs of his guilt and adultery. As the doctor-patient relationship between Chillingworth and Dimmesdale grew, Dimmesdale's health faded. "His form grew emaciated; his voice, though still rich and sweet, had a certain melancholy prophecy of decay in it; he was often observed, on any slight alarm or other sudden accident, to put his hand over his heart with first a flush and then a paleness, indicative of pain." (p. 119). Also, as time progressed, Dimmesdale's symptoms became more severe and resembled like those attributed to atropine poisoning.

Explore How Black People Are Differently Treated by the Criminal Justice System Essay

Racial prejudice is not unique to modern day society, it has been with us for a long time, this has been coupled with the belief that certain racial groups are less intelligent, or backward compared to white European stock, nowhere is this more true than in the criminal justice system. In 1869 Francis Galton published a book called â€Å"Hereditary Genius† this contained a chapter called â€Å"The Comparative Worth of Different Races† which considered that black Americans were genetically inferior to white Americans. Galton stated that blacks scored on average 15 IQ points below whites. (Coleman 1987) We can see that within the field of criminal justice, and with Galton’s work considered that black people were bound to be treated differently due to a belief born out of misunderstanding of the nature of culture and individual personality differences, the hereditary argument has never been scientifically proved or disproved. The 1991 census showed that 5. 5% of the population were from an ethnic origin, with 1. 6% of these being black from an Afro-Caribbean background. It was reported that a higher amount of the ethnic minorities was of younger people than in the general population, and it can be seen that this alone could be a reason for the proportionately higher level of blacks in the criminal justice system , going on the grounds that in the indigenous population it is the younger generation, those aged 14-25 years that commit the vast majority of crime. Crime by ethnic minorities, and in particular young black males can also be seen to be a social situation, and may be a product of sheer logistics. Many new immigrant families move into what is perceived as a high crime area, particularly inner city areas, where housing may be cheaper and unemployment is higher than at a national level. These areas may receive more police attention than richer areas and therefore the new immigrant families come to the attention of the police more than those in more rural areas. xenophobia may also cause the police to over react when dealing with black families. A study by Goreman & Coleman (1982) looking at personality and attitudes within the British police force, showed that the average police constable was indeed racist. They asked in the study for police officers to write a short essay, some of the comments were vigorously racist, comments such as, â€Å"†¦ Certain members of the coloured population that l have met are OK but the majority of youths of the West Indian community are savage ignorant vicious thieving bastards†¦ â€Å", â€Å"†¦. most of them are just dirty†¦ â€Å", â€Å"†¦ over 50% of trouble is caused by niggers†¦ â€Å", â€Å"†¦ smelly backward people who will never change†¦ † (Coleman 1987). In the last 10 years most public agencies, including the police force, have formed equal opportunities policies, these apply not only to recruitment but also to the way people are treated, and is especially needed in the criminal justice system where there are disproportionately more blacks than whites in the prison system in comparison to the size of the black population in society as a whole. It was reported in 1982 that black people made up 18% of the prison population, but only accounted for 5% of the general population. The figures are worse for Afro-Caribbean males, 1% of the population, but 11% of the prison population. (Home Office 1982). During the 1980’s it became apparent that blacks were more likely to be stopped by the police. The British Crime Survey in 1988 found that 14% of Asians, 15% of whites, but 20% of Afro-Caribbean’s reported being stopped by the police in the preceding year (Skogan 1990) The British Crime Survey also reported that there was some evidence that crimes detected by the police and those reported by the public seemed to have a racial bias. Blacks and Asians also complained more than whites about the way they were treated once arrested by the police (Skogan 1990). On the subject of arrest it seems also that blacks are treated differently in this process. A survey by the PSI (Policy Studies Institute) in 1983 found that blacks were disproportionately arrested, they found that 5% of the population of London were black, but 17% of those arrested in London were black. Further studies by Walker (1988) & (1989) support these findings. Landau & Nathan (1983) reported that there is evidence to suggest that blacks will be cautioned less than whites, a white youngster is four times more likely to receive a caution than a black juvenile. Also black juveniles are more likely to be remanded in custody than whit or Asian teenagers. Walker (1988) also showed that black juveniles are twice as likely to appear at crown court than whites. A Home Office Statistical Bulletin (1986) showed that blacks in prison were more likely to have less previous convictions than white men in similar circumstances, the figure for whites was 62%, Afro-Caribbean’s 48% and for Asians 20%. The main finding from these and many other statistics is that black people are dealt with, whether as suspects, offenders or defendants, in a highly disproportionate way, it can also be seen that they are treated more harshly than their white counterparts at virtually every stage of the criminal justice process. It is therefore not surprising that black people have less faith in the police and criminal justice system than white British people. David Smith (1994) argues that the main group in society has a degree of power, seen to be unique and special in relation to religious, social and cultural traditions of the particular society, thus creating an unequal legal system that is biased against ethnic minorities. This can be seen to be the stem from which racial disparities may emerge in the British legal system and criminal process, and may explain why black people are treated differently by the criminal justice system. He (Smith) further argues that the law is a national institution and part of a national identity that is born out of centuries of tradition, and therefore unless changed does not take account of relatively recent immigration of ethnic minorities to this country. It can be argued that there are two main reasons for blacks being disproportionately represented in our criminal justice system, firstly that they commit more crime, and secondly that they are treated in a different and possibly harsher way, so as to be over represented in the criminal justice system. Research in the USA has shown that crime is in fact higher amongst blacks (Wilbanks 1987). This view has been criticised, for example by Reiner (1993) stating that to exclude external variables that effect such findings is almost impossible. Reiner (1989 & 1993) concluded that it is the way in which black people are treated differently from white people in our criminal justice system that created the disproportionate levels of minorities in the process, although he concedes that this is far from conclusive. Smith (1994) criticises Reiner for this view, believing that Reiner is contradicting himself, with little evidence, suggesting that it is treatment that cause high black representation in the criminal justice system, but stating that this may not be believed by some, and is in fact inconclusive. It is true that blacks are over represented in the criminal justice process, what is not clear is, why. Whether we like to think it or not there is still a great deal of racial prejudice in this country, and this alone feeds societies morals and thus its policing and criminal law, this prejudice and discrimination therefore makes it difficult for minorities to gain employment, especially in times of high unemployment and recession. This can lead to feelings of rejection, lack of self-esteem, poverty, lack of self-respect and insecurity. Blacks, as mentioned above, often live in the poorest areas of the cities and therefore come to the attention of the police far more than white youths, parents may also find it difficult to exercise control over their children in areas where social control is at its lowest. Whatever the reason for higher black crime, whether a statistical wrong, or innate criminality, for which there is little support, it is clear we will never get at the real reason that blacks are treated differently by the criminal justice system, too many people would have too much to lose by finding an answer. 1,407 words. REFERENCES. Coleman, A. (1987) Facts, Fallacies and Frauds in Psychology. London: Unwin Hyman. Galton, F. (1869) Hereditary Genius, an enquiry into its laws and consequences (2 ed. 1978) London: Friedmann. Coleman, A. & Goreman, L.. (1982) Conservatism, Dogmatism, and authoritarianism in British police officers. Sociology, 16, 1-11. Landau, s. & Nathan, g. (1983) Selecting Delinquents for Cautioning in the London Metropolitan Area. British Journal of Criminology. 23, (2): 128-48. Reiner, R. (1989) Chief Constables. Oxford: Oxford University Press. Reiner, R. (1993) Race, Crime & Justice, Models of Interpretation. IN L, Gelsthorpe, & W, McWilliam (Ed’s) Minority Ethnic Groups and the Criminal Justice System. Cambridge: Cambridge Institute of Criminology. Skogan, W. (1990) The Police and Public in England and Wales, A British Crime Survey Report. Home Office Research Study no: 117. London: HMSO. Smith, D. (1994) Race, Crime and Criminal Justice. IN Oxford Handbook of Criminology. Maguire, M. ; Morgan, R. & Reiner, R. (Ed’s) Oxford: Claenden Press. Walker, M. (1988) The Court Disposal of Young Males by Race in London 1983. British Journal of Criminology: 28, (4) 441-59. Walker, M. (1989) The Court Disposal and remands of White, Afro-Caribbean and Asian Men(London 1983). British Journal of Criminology. 29. (4), 353-67. Wilbanks, W. (1987) The Myth of a Racist Criminal Justice System. USA: Brooks/Cole.

Essay on Pop ArtEssay Writing Service

Essay on Pop ArtEssay Writing Service Essay on Pop Art Essay on Pop ArtAn intensive development of pop art (popular art) began in the end of 1950s. Its figurative language was unusual, ironical. It was like a mockery of beauty, spirituality and art. Pop art appeared in Great Britain, but French and American artistsgained the real fame. Similar art movements appeared in Italy, Germany and even in the USSR (at that time it was separated from the rest of the world with the â€Å"iron curtain†).In 1952 several critics, painters and architects founded â€Å"The Independent Group† in London to study modern technologies and urban folk culture (Honnef 16). Painters Eduardo Paolozzi and Richard Hamilton were studying the â€Å"images† of mass culture on the basis of American culture. Painters created collages taking the most popular themes from newspapers and the publicity of new industrial products. Lawrence Alloway,a member of â€Å"The Independent Group†, proposed to call this new art phenomenon â€Å"pop art† (Honnef 18).The earliest works of pop artwere Richard Hamilton’s collage â€Å"Just what is it that makes todays homes so different, so appealing?†(pic.1) and Eduardo Paolozzi’sâ€Å"I was a Rich Mans Plaything†(pic.2).The ideology of equal opportunities and fetishism of commodities leaded to the development of pop art in the USA in the late 1950s. American pop art got it international fame due to Robert Rauschenberg, Jasper Johns, Claes Oldenburg, Roy Lichtenstein andAndy Warhol (Danto 9).Roy Lichtensteinused acid colors and different printing methods. His oil paintings with plots from the comics symbolized an American life in ironical way (pic.3).Andy Warholwas an American painter, designer, writer. He was a cult figure in the movement of pop art and in the modern art in whole (Danto 23). He created world-famous picture of Marilyn Monroe in the technique of serigraphy (pic.4).Claes Oldenburgwas a famous American sculptor, a classic of pop art. His fea ture was creating common things in huge scale and putting them somewhere in the environment of the city (Osterwold 98). For example, there is his sculpture of huge needle with multicolored thread in front of railroad station in Milan (pic.5).The prosperity of pop art design fell on turbulent 1960s: young people rebelled against society system in the USA and Europe. Pop art’s feature was the combination of challenge with indifference: everything was equally valuable or worthless, beautiful or ugly (Honnef 29). Advertising was based upon the same attitude. That is why publicity greatly influenced on the pop art. A lot of its representatives worked in the sphere of advertising.American commerce invented such products that were always good, cheap and equally accessible. Pop art became a kind of monument for such products and social equality. Consuming products people could identify themselves with any other consumer of the same product (Osterwold 119). Andy Warhol said â€Å"Liz Taylor drinks Coca-Cola and you can drink it too. All Coca-Cola bottles are good and all of them are the same† (Danto 41). Thus, Andy Warhol glorified consuming and made it a part of his art. An example of this consuming ideology is Warhol’s Campbell’s Soup Cans (Tomato) (pic.6).Pop design was tightly connected with an American dream of absolutely consuming world view. The idea of producing durable products changed to the slogan â€Å"use today – throw away tomorrow†. Pop design with its bright colors, cheap goods and bold shapes became the style of the youth. â€Å"Pop†meantbeingfashionable and corresponding to the spirit of the time (Osterwold 125). Thus, Allen Jones created half-naked beauties that were articles of furniture at the same time: his work Chair is an example of pop design(pic.7). Insuchawayheput the question aboutaboundbetweenartandfunctional design.Pop art transformed images of people, foodstuff and common things into someth ing of a cult.The main point of pop art in interior design is to stupefy and even shock people. It is a part of mass culture that is still topical in modern society. There are no traditional rules of design for pop art (Osterwold 156). The bounds of walls and ceiling are fuzzy; the principal attention is focused on the details. White is the main color, but it is combined with several bright contrasting tints (pic.8). The riot of color can seem fresh and unusual but at the same time it can quickly fatigue a person. The walls are usually multicolored (pic.9, 10). Sometimes people use wallpapers with the effect of optical illusion (a picture can appear and disappear) (Osterwold 158). The ceiling can be either usual or with niches of asymmetrical levels and colored light.There are few articles of furniture in pop art design. The lack of furniture compensates with its unusual shape of women’s silhouettes or a toon’s look. Surfaces are covered with graffiti, comics or poster s.Thereby, we can conclude that the movement of pop art is still topical nowadays. People widely use pop art style to designtheir houses, developing it more and more.