Analysis of Activity Based Accounting The WritePass Journal

Examination of Activity Based Accounting Book reference: Examination of Activity Based Accounting IntroductionActivity Based Costing AdvantagesAdvantages of changing to machine hours as an overhead recuperation base:Comparison among three bookkeeping strategies: Multiple volume based distribution method:ABC Method:Bibliography: References:Related Presentation Action Based Costing (ABC), a device for cost the executives, has as of late picked up notoriety, depends on a straightforward thought: in a venture, overhead (or working costs) are estimated by various exercises expected to effectively perform assembling and business forms. The all out expense of an item is the total of the expenses of exercises that are the genuine reason for the overhead incorporate building up merchant relations, buying, accepting, setting up a machine, running the machine, dispensing, revamping the creation stream, overhauling the item, and taking a client request (Turney, 1989). By plan, ABC gives moderately precise cost information, yet additionally data about the source of the cost (Cooper and Kaplan, 1988).In ABC, the assembling overhead are appointed to items in a more legitimate way than the conventional methodology of just designating costs based on machine hours. It allows the significant qualification between asset use and asset spending (Cooper and Kap lan, 1992). Customary cost models apply assets to items in two different ways. Supposed direct costs like material and direct work are credited legitimately to the item and different assets are discretionarily assigned to the item, commonly through the system of direct work hours, work dollars or machine hours. Deals, advertising and managerial expenses are excluded from item costs. Yet, Activity Based Costing (ABC) doesn't change the manner in which material and direct work are ascribed to fabricated items with the exemption that immediate work loses its uncommon spot as a substitute application technique for overhead assets. Direct work is viewed as another cost pool to be relegated to procedures and items in a significant way, the same than some other asset. The essential undertaking of action based costing is to break out backhanded exercises into significant pools which would then be able to be relegated to forms in a way which better mirrors the manner in which expenses are really brought about. The framework must perceive that assets are devoured by procedures or items in various extents for every action Movement Based Costing Advantages  â â â â â â â â â More exact costing of items/administrations, clients and circulation channels.  â â â â â â â â â Better seeing overhead for everybody.  â â â â â â â â â Utilizes unit cost as opposed to simply add up to cost.  â â â â â â â â â Integrates well with Six Sigma and different nonstop improvement programs.  â â â â â â â â â Makes noticeable waste and non-esteem included.  â â â â â â â â â Supports execution the executives and scorecards.  â â â â â â â â â Enables costing of procedures, gracefully chains and worth streams.  â â â â â â â â â Here mirrors way work is finished.  â â â â â â â â â Support encourages benchmarking.  â â â â â â â â â One of advantage of ABC is,  it improve the key dynamic for directors in an organization .They can bring new data that they haven’t saw previously so they can take better choice about expense.  â â â â â â â â â Help the director to comprehend where there are part more expense and push it breaks activity as should be obvious in power dribble pressing in labor and systems of support. Points of interest of changing to machine hours as an overhead recuperation base: 1. With machine hour rate, the Cylinder fabricating organization (CMC) can charge practically all working costs based on machines. 2. With the assistance of under retention of machine overhead, CMC can locate the inactive time of machine. At that point, can attempt to decrease it. 3. It is valuable to build proficiency of machine, in light of the fact that CMC can utilize it compelling way and all overheads relies upon it. 4. It is a logical technique to figure industrial facility overhead expense. 5. By this, CMC can right off the bat figure absolute creation cost, after this, it is anything but difficult to compute selling cost of any item. 6. In the event that we ingested overheads based on machine hours, CMC can get increasingly significant and exact item cost contrasted with work hours. In the event that we take a gander at the Cylinder producing organization contextual analysis, at that point we will locate the accompanying overheads dependent on machine hours and work hours. For overheads dependent on work hours The Budgeted work rate =  £149.825 per dlh All out overheads for Standard items =  £149.825 per dlh x 2,500 dlh =  £374,562.5 All out overheads for Specialized items =  £149.825 per dlh x 1,500 dlh =  £224,737.5 Overheads dependent on machine hours All out machine hours=6500. All out overheads to be distributed=â £599,300 Planned overhead weight/machine hour=599300/6500 =â £92.2 pounds. All out Overhead weight for standard products=92.2*3500=â £322,700. All out Overhead weight for particular products=92.2*3000=â £276,600. On the off chance that Cylinder producing organization utilizes machine hours for overhead estimation rather than work hours, at that point the yield will be progressively exact. It is very simple to discover the machine hours effectively than work hours. As the machine is in mechanized framework, from a machine they can locate the right data about the complete machine hours utilized by an item. In addition the effectiveness of all machines are on the whole generally same yet it’s change a ton for works, since every single individual proficiency isn't same. On account of work hour the distinction between overheads for standard item and specific item is high. Be that as it may, for machine hours it is generally low. Be that as it may, we know, specific item needs more machine hours than the standard items. Accordingly, the hole ought to be low. Along these lines, we can say retained overheads based on machine hours give more precise yield than assimilated overheads on work hours. At that point the administrator can know the expense of sell all the more precisely and select right estimating for the item and boosting the benefit. Correlation among three bookkeeping techniques: Here, I will be working through the gave information multiple times. Right off the bat, I will show how customary cost bookkeeping techniques may manage them; also to take a gander at the numerous volume based overhead strategy; and, at long last, I will outline the ABC strategy utilizing all of  the information in incredible detail. Conventional allotment strategy (direct work hours premise): The immediate work hour rate is complete overheads complete number of work hours 599,300 4,000  £149.825 per dlh The overheads recuperated are: Direct work hour rate x number of direct work hours per item For Standard items, the figuring is:  £149.825 per dlh x 2,500 dlh =  £374,562.5 For Specialized items, the figuring is:  £149.825 per dlh x 1,500 dlh =  £224,737.5 Various volume based assignment strategy: This strategy has a development on the customary designation technique in that it makes some recompense for exercises to impact the assimilation of overheads. On account of Cylinder fabricating organization, two retention rates to apply here: the accepting division overhead rate, and the other overhead rate The thinking here is that, the association I am mimicking is utilizing a two rate premise of allocating overheads: right off the bat, a material dealing with overhead rate is utilized to appoint overhead to a different cost place based on the quantity of number of stores orders; furthermore the entirety of different overheads are doled out utilizing a general machine hour rate on the premise that the quantity of machine hours far surpasses the quantity of work hours. The Materials taking care of overhead rate is Absolute Materials dealing with overheads Absolute number of stores orders  £119,600 460  £260 per stores orders For Standard items,  £260 per stores orders x 160 stores orders =  £41,600 For Specialized items,  £260 per stores orders x 300 stores orders =  £78,000 The other overhead rate, determined by isolating the complete different overheads by the quantity of machine hours applied, is:  £599,300  £119,600 6,500 machine hours  £479,700 6,500 machine hours  £73.8 per machine hours For Standard items different overheads cost is,  £73.8 per machine hours x 3500 machine hours =  £258,300 For Specialized items different overheads cost is,  £73.8 per machine hours x 3000 machine hours =  £221,400 Hence, All out overhead weight for standard product=  £299,900 All out overhead weight for standard product=  £299,400 ABC Method: To apply the ABC technique, we have to recognize cost drivers for two phases: 1 cost drivers following the expenses of contributions to cost pools; and 2 cost drivers following the cost pools into item costs The operations that follow delineate plainly how such cost drivers work through the ABC framework in these two phases: an underlying overhead sum being additionally partitioned into two sections agreeing the requirements of the circumstance. Cost of machines driven by machine hours Standard item = 3,500/6,500*279,500=â £150,500 Specific 3,000/6,500*279,500=â £129,000. Set up and designing help cost driven by number of set ups. Standard item = 80/280*200,200=â £57,200 Specific item = 200/280*200,200=â £143,000 Material taking care of cost driven by number of stores orders Standard item = 160/460*119,600=â £41,600 Particular item = 300/460*119,600=â £78,000 All out overhead weight for standard item =  £249,300 All out overhead weight for specific item =  £350,000 All out overheads for standard and specific item in three acco

Macro ad/as model

Let us initially comprehend the segments of the AD/AS model, so we can decide and distinguish the variables which have an influence in the degree of yield in the economy, and figure out how the administration mediates so as to actualize large scale approaches so as to build yield, and the impacts of these arrangements on the economy. The AD/AS model shows the blends of both the total interest bend and the total gracefully curve.The total interest bend shows the mixes of the value level and level of yield at which both the currency market and great market are in balance, while the total flexibly bend appears at each given cost level the mount of out of yield the organizations are happy to flexibly. As referenced in the tenth version of macroeconomics by Mc Grawhill â€Å"the total gracefully - total interest model is the fundamental macroeconomic device for contemplating yield fluctuations† (Pg. 98, Macroeconomics, Rudiger Dornbush).Let us initially comprehend the market balanc e cost of the item and afterward recognize and break down how figures, for example, change request and gracefully, flexibility, isolating and pooling balance, advertise structure decide the cost of a decent or administration. In free market, balance cost is the cost at which there is no overflow or deficiency nd in this manner amount requested equivalents amount provided (Sloman 2008). At harmony, any adjustment in amount requested or amount provided will move the market towards disequilibrium Let's work through an example.For this model, allude to . Notice that we start at point A where short-run total gracefully bend 1 meets the since a long time ago run total flexibly bend and total interest bend 1 . Where the short-run total gracefully bend and the total interest bend meet is consistently the short-run balance. Where the since quite a while ago run total gracefully urve and the total interest bend meet is consistently the since a long time ago run balance. In this manner, we are in since quite a while ago run balance to start. Presently state that the Fed seeks after expansionary financial policy.In this case, the total interest bend movements to one side from total interest bend 1 to total interest bend 2. The crossing point of short-run total gracefully bend 1 and total interest bend 2 has now moved to the upper right from guide A toward point B. At point B, both yield and the cost level have expanded. This is the new short-run harmony. In any case, as we move to the since a long time ago run, the normal value level comes into line with the ctual value level as firms, makers, and laborers alter their expectations.When this happens, the short-run total flexibly bend moves along the total interest bend until the since a long time ago run total gracefully bend, the short-run total flexibly bend, and the total interest bend all meet. This is spoken to by point C and is the new harmony where short-run total gracefully bend 2 equivalents the since quite a whil e ago run total flexibly bend and total interest bend 2. Accordingly, expansionary arrangement causes yield and the cost level to increment in the short run, however just the cost level to increment over the long haul

My First Astrophotography

My First Astrophotography Dear current and future MIT students, There is a class you need to take. 12.409: Hands-On Astronomy. Its a 6-unit P/D/F (your options are: pass, get a D, or fail). You learn the basics of amateur astronomical observing: sketching, assembling a telescope, using a telescope and a map to find faint objects, constellation identification, basic astronomy like the magnitude system and optics. I talked more about the class here. One evening, I had my head in the sky for SEVEN HOURS straight: one hour up on the roof (using a telescope to find Comet Pan-STARRS as the sun set), two hours total in the van, and four hours out at Wallace Observatory. There, I sat outside in the snow, huddling in six layers of clothing + a hat + gloves, peering through the telescope I set up. I managed to find the Beehive Cluster using a map (that I read in red lamplight). I took the occasional break to have a hot drink inside. Im being sincere when I say that those were seven of the happiest, most peaceful hours of my life. Eric 14 and I tried our hand at some astrophotography; here are our first attempts.   Hopefully next time we can start taking pictures of nebulae, galaxies, etc. Let me know if you recognize any celestial objects! Constellations, stars, planets?

How Critiques of A Raisin in the Sun Changed the Play - Free Essay Example

Sample details Pages: 7 Words: 1987 Downloads: 4 Date added: 2019/04/02 Category Literature Essay Level High school Tags: A Raisin in the Sun Essay Did you like this example? In the 1950s racism and segregation were still very profound in societys views. When Lorraine Hansberrys play A Raisin in the Sun debuted in 1959, it was subject to a variety of critiques from a multitude of audiences that immediately sparked a debate about the message of the play. A Raisin in the Sun has been misunderstood as a symbol of racial integration and given the impression that African American families can achieve the American Dream through homeownership. Don’t waste time! Our writers will create an original "How Critiques of A Raisin in the Sun Changed the Play" essay for you Create order The debate about the interpretations diverted attention away from Hansberrys political message and its criticisms of upward mobility, normative domesticity, and the white nuclear family which is primarily seen through Hansberrys showing of segregation as an essential part of the American Dream. Hansberry used A Raisin in the Sun as a chance to share her life experiences and to explore the effects societal and systemic oppression can have on a persons interpersonal and private life. Many critics overlooked this powerful message and saw the play as a sign of desegregation and African Americans ability to achieve the American Dream. Bernstein recounts how some white critics were surprised to find many similarities between their own experiences and the life of the Youngers and praised its wide appeal through its universalness. Other white critics were amazed the particularity of the play as an honest and inside look into the private lives and culture of African Americans praised it as one of the first Negro plays (16). Both interpretations conflict with Hansberrys message of the play and the paradox created by the two further misconstrued the message viewers took away from the play. Even when Hansberry disputed these claims by calling the play both universal and particular the paradox continued to survive amongst the mixed reviews of critics. Due to racial prejudice and societal norms of the time, a majority of audiences misinterpreted Hansberrys message. Their res ponses and reactions further misconstrued the ideals of the play for future audiences and distracted them from Hansberrys true message. The debut of A Raisin in the Sun was groundbreaking as it was the first play produced on Broadway that was written by an African American woman. In addition, it is one of the first plays to focus predominantly on African American culture, never before in American theater history had so much truth of black peoples lives been on seen on stage (Bernstein, 20). This contributed to the plays broad appeal, intrigued white audiences who wanted to learn more about black culture and attracted black audiences who wanted to see their experiences displayed on stage. The broad appeal of the play caused a majority of white critics to see it as universal and relatable even though it was about an African American family and sparked the conflict between the play being universal or particular. Bernstein says in her article that the paradox is mainly supported by the idea that the play is universal or particular and that it cannot be both (22). Both interpretations distort Hansberrys message, but they accomplish this is different ways. The universal interpretation claims the play shows African Americans struggling through the same problems as anyone trying to achieve the American Dream. It considers the play to have a happy ending as the Youngers are able to move into their new home and overcome their economic struggles. However, this is not the case. Although they are able to move, they move into a house in a hostile white neighborhood and face a plethora of new challenges as an African American family in a predominantly white community. This interpretation and reality of the play illuminate the fact that the, politic and social meanings were misread every which but Sunday (Rose, 29). Hansberry disputed this by challenging anyone who thought the play had a happy ending to live in one of the communities the Youngers were moving to (38). The idea of the play representing a universal American Dream contradicts Hansberrys critique of it, white audiences are able to relate to the accomplishment of financial and economi c gain but fail to see this gain will not lead the Youngers to a better life. The Youngers do not move onto a life where they will be treated equal in society, rather they move into an area where they will still be subject to the same prejudice and racist exclusion, they were subject to before. The universal interpretation misconstrued Hansberrys message by belittling its political significance by suggesting, Blacks were just like whites (Rose, 38). The actions of white people to keep African Americans out of certain areas illustrates the fact the African Americans and whites were not equal. It comes mainly from the idea that African Americans could achieve the American Dream, which entirely overlooks the point in Hansberrys message that black exclusion was an essential component to the American Dream, which can be seen in the bribe offered by Mr. Lindner. Its interesting to note that universal responses place positive themes and message onto the play while simultaneously omitting the negative, yet more prominent ideas. Claiming the characters in the play as universal strips them of their race and omits the unique struggles they experience as African Americans, this undermines their struggles and contradicts Hansberrys message of the American Dream being unachievable to African Americans. Rose attributes this to two possibilities, either white audiences did not fully understand the play, or they did not want to fully understan d the play (38). This aspect of the interpretation relates to ideas prominent in the interpretations that categorize the play as particular. The universal interpretation distorts Hansberrys message by misinterpreting it, it praises the play on its theme of racial and economic triumph when in reality the Youngers are in no better position than they were in the beginning of the play. The particular interpretation claims the play specific to African Americans and categorizes it as a Negro play. This also distorts Hansberry message as it distracts the viewer from underlying messages in the play about social injustice and establishes a divide between African Americans and whites. Since this was the first time African American lives were displayed in a public setting, a setting that was familiar to white people, some viewers saw the play as opportunity to learn about authentic African American culture. Bernstein elaborates on this idea in her article and explains how it dehumanized African Americans and subdued Hansberrys political messages(17). The extreme curiosity in African American culture shows how differently whites viewed blacks during the time period, they viewed African Americans as an exotic creature they could learn about and not as another person. This is also placed a novelty on the experiences and cultural aspects of African Americans, by making black experiences appear understandable to and consumable by white audiences, simultaneously made those experiences collectable (Bernstein, 18). White audiences did not want to see the play to become more educated on African American culture, but rather to learn trivia about them. This idea promotes an underlying superiority complex, for whites saw African American culture as something to collect, like stamps or coins, and that it did not hold the same significance as their own culture. The idea of the play specifically about African Americans puts extra emphasis on the role of race throughout the play, which proved to distract viewers and critics from other central messages of the play. This is primarily seen in Walters class struggles, he views his low class status as emasculating and is constantly attempting schemes to make him rich. Hansberry complained about how some critics were unable to reflect on Walters class dispute dependent of his race, Bernstein attributes this to white critics ability to ignore certain aspects of the play (19). Not only does this show a lack of political interest in the play, but it also shows how pre-existing prejudice and norms affected peoples interpretations of the play. Hansberry was aware that societal stereotypes of African Americans would be carried into the theater as expectations of character behavior, If audiences went to the theatre to see the simple, lovable, and glandular Negro, the would find him, regardless of what act ually occurred on stage (Bernstein, 17). The particular interpretation distorts Hansberrys message by simply ignoring any ideas that do not involve the racial aspect of the play. By placing emphasis on the racial stereotypes and characteristics held by society, the audience closes their mind to any different kind of image or person an African American could be. The two interpretations maintain the paradox between the play being universal or static. Well both contribute to the distortion of Hansberrys message, she easily disputes this contradiction by claiming a play can be both universal and particular and uses A Raisin in the Sun as an example. The play is specific as it focuses on the struggles of an African American family and universal as it focuses on their struggles in their quest for the American Dream. Hansberry paralleled the experiences of her own life with A Raisin in the Sun, It is well known that Hansberrys family was personally acquainted with the violence inherent in property ownership in Chicago (Matthews, 556). When her family attempted to move into a white neighborhood, they were met with violence, this caused Hansberrys father to take matters to Supreme Court where he won his case against restrictive housing. The issue of restrictive housing is crucial to the play as the primary catalyst to conflicts and as a symbol of Hansberrys message. Hansberrys message reflects her political opinion on a nation divided by segregation, Raisin calls for the rebuilding of a house divided a building of ad from diverse materials and labours (Matthews, 558). She proclaims through the story there is no progress or change when people fight on alone. This is illustrated by each of the Youngers individual failures in achieving their personal dreams and in their success as a family by purchas ing and moving into the house in Clybourne Park. Equally as important is her message of positive relationships in the home, and creating a space where one can express themselves freely. This is predominant with Walter, throughout the play is consistently denied his dreams in the home and in society, in turn it negatively affects his relationship with his family. Mama Younger expresses this message when she is talking with Beneatha, There is always something left to love (Hansberry, 119). She goes on to explain that even though one may not agree with a family members plan, a frequent issue throughout the play, they must always offer them love as a form of support. Mama gives Walter the money to pursue his liquor store dream. Racial ideologies and norms of the 1960s distorted and led to the misinterpretation of the political message from A Raisin in the Sun. It wasnt until decades after critics and audiences began to understand the true messages behind her play. Rose mentions the case of Amiri Baraka who retracted his rejection of the play thirty years after it debuted. Baraka stated that he missed the central point of the piece and suggests the reason, that racial discrimination fuels a seductive rage and this seductive rage blinded many to the political importance of her work (Rose, 39). Societal norms and prejudices have the ability to change the way people view and interpret the literary work of others, as with Hansberrys play segregation and white superiority led people to misunderstand the meaning of A Raisin in the Sun for decades. Works Cited Bernstein, Robin Inventing a Fishbowl: White Supremacy and the Critical Reception of Lorraine Hansberrys A Raisin in the Sun. Project MuseModern Drama Volume.42 (Spring 1999): 16-27. Google ScholarWeb. 15 Nov. 2018. Matthews, Kristin, L. The Politics of Home in Lorraine Hansberrys A Raisin in the Sun. Project MuseModern Drama Volume.51 (Winter 2008): 556-578. Google ScholarWeb. 15 Nov. 2018 Rose, Tricia Hansberrys A Raisin in the Sun and the Illegible Politics of (Inter)personal Justice. KalfouVolume.1 (Spring 2014): 27-60. Google ScholarWeb. 15 Nov. 2018. Hansberry, Lorraine, and Robert Nemiroff. A Raisin in the Sun. New York: Signet/NAL, 1988.Print.

The Conflict Between Christianity And The Roman Government...

When you think about Christianity, you don’t think about it being a bad thing. Christianity is the religion derived from Jesus Christ, based on the Bible as sacred scripture, and professed by Eastern, Roman Catholic, and Protestant bodies. This religion came to be one of the largest and most influential religions today. When the Romans thought about Christianity, it was considered a sin. But what exactly was the nature of the conflict between Christianity and the Roman government? The conflict between Christianity and the Roman government was that Christians refused to recognizes the romans beliefs in their religion. As Gillian Clark stated, â€Å"Jesus Christ was born in the reign of Augustus, the first Roman emperor, in an obscure district of the Roman-ruled territory then called Judaea. (Clark 4) Augustus led Rome s transformation from republic to empire. At about the age of thirty, Jesus Christ was tied to a wooden cross and secured by nails. They went through his ankles and wrists, and he was left to die. Clark also stated that, â€Å"Roman law authorized this cruel form of execution, but it was usually reserved for slaves and rebels.† (Clark 4) The romans punished Jesus because he was accused of rebellion, blasphemy, subversion. After killing Jesus, Judaism became well respected in the roman empire. Judaism was a special case when it came to Rome. The religion was special because of its monotheism and its ethnic religious category. Jewish monotheism is the belief of one andShow MoreRelatedThe Economic Activity Of The Early Roman State1616 Words   |  7 Pagesactivity in the early Roman state was agriculture. The type of influence agriculture had on the social classes, is that the majority of the Romans were independent farmers who farmed on their own, small plot of land. Also the land owned by people, determined their wealth as well. 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Coping with Stress Free Essays

Stress can be defined as â€Å"an unpleasant and arousing experience that fills people with negative and unhealthy emotions† (Assassin, Feint, Markus, 2014). Lazarus and Folkway (1984) designated two general types of coping strategies, problem-focused coping, and emotion-focused coping. Problem- focused coping is cognitive and behavioral efforts to alter a stressful situation, and emotional-focused coping is cognitive and behavioral efforts to reduce the distress produced by a stressful situation. We will write a custom essay sample on Coping with Stress or any similar topic only for you Order Now A third alternative has been presented by Shells Taylor and and Lisa Spinally, this alternative is known as reactive coping. Proactive coping is up-front efforts to ward off or modify the onset of a stressful event. Then there is social support, the helpful coping resources provided by friends and other people. (Assassin, Feint, Markus, 2014) Of the four types of coping strategies mentioned, use all of them. I use problem-focused coping when I feel like the situation either could have been avoided or could be remedied with a deal of effort on my behalf. Like most people do like stress, and try to do everything that I can to end it, and I try o do so without causing myself additional stress. When it comes to financial stress, will try to find ways to either work more hours or do something to make more money. Of course, taking that approach can cause me additional stress, especially while going to school full time. That’s when I may find myself contemplating on taking a semester off from school to free of time to work more and create a financial cushion for myself. I use emotion-focused coping when I feel like the stressful situation is out of my control. While being in the litany, I missed a lot of holidays and birthdays with my family, to cope with this, reminded myself why I chose to serve, that it was only temporary, and that holidays are just another day and focused on the positives, like the fact that had a stable job during the holidays while a lot of people did not. (Assassin, Feint, Markus, 2014) After a while, we tend to recognize when a previously experienced stress is about to show up, or when we find ourselves engaging in certain activity that we know will end up with us in a stressful situation, we utilize proactive coping. We use this probably more often than realize, whenever I feel myself procrastinating with any kind of important business, but then think of the consequences, I get to work to avoid those consequences. I obey the law to avoid the stress of tickets or jail time. There are many different scenarios that proactive coping can be used, and to me it is the best strategy so we can nip it in the bud. (Assassin, Feint, Markus, 2014) Social coping is probably the most utilized strategy of all. With such an influx of social media portals, we see a lot of venting and request for opinions. How to cite Coping with Stress, Papers

The Literary Elements of “Annabel Lee” free essay sample

In the Poem â€Å"Annabel Lee† by Edger Allen Poe, there are a couple of literary devices used. Poe uses these devices to explain the ultimate love between Annabel and the Narrator. One literary device that is used is the biblical reference to the angels of Heaven. Another is the use of nature to explain the effect that Annabel’s death had on the land. Poe uses the combination of biblical metaphors and references of nature to explain the tragedy of the death of one of two lovers in â€Å"Annabel Lee†. Throughout the entire poem â€Å"Annabel Lee†, one thing is clear to the reader; the love between Annabel and the Narrator is quite possibly the strongest love in the world and is an unbreakable bond. To prove this, Poe writes the following: â€Å"But our love it was stronger by far than the love, of those who were older than we†¦. Can ever dissever my soul from the soul, of the beautiful Annabel Lee†. We will write a custom essay sample on The Literary Elements of â€Å"Annabel Lee† or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Essentially the Narrator vows that his love for Annabel will never die, even if Annabel is gone from this world. Poe is ultimately saying that these two lovers can never be separated in life or death, even if it is the will of Heaven. Poe uses the biblical aspects of angels to explain the love between the two lovers in â€Å"Annabel Lee†. This is explained by the following verses, â€Å"†¦. But we loved with a love that was more than love-, I and my Annabel Lee-, with a love that the winged seraphs of Heaven, coveted her and me. †. With this Poe is saying that the lovers love is so great that it rivals the love in Heaven. Therefore making the angels of Heaven commit the deadly sin of jealousy. A jealousy so great that it drives the angels to attempt to break up the lovers. As Poe puts it, â€Å"The angels, not half so happy in Heaven, went envying her and me†¦.†. An envy that drove the angels to the brink and over to another deadly sin and kill Annabel. However the angels soon learn that not even death can stop the love between Annabel and the Narrator. The use of nature is light in â€Å"Annabel Lee†. However, it is recurring in the form of the sea. In this form and usage, the sea is used as a foreshadowing of a dark time that is about to hit the lovers. For the sea is always mysterious and often not very peaceful. The only reference you get for a time is â€Å"In a kingdom by the sea†¦Ã¢â‚¬ . With this reference you only get the sense of a kingdom by an uneventful sea. However, after the death of Annabel the sea changes in the view of the Narrator, â€Å"†¦ In her tomb by the sounding sea. † To the Narrator the sea becomes a crashing, rolling, and loud sea now that Annabel is gone. In the end nothing stopped the Narrator and Annabel’s love not even Heaven itself. As Poe puts it, â€Å"†¦ And this maiden she lived with no other thought than to love and be loved by me. † Poe uses biblical references to make the point that their love is unbreakable. He even uses nature to express the effect Annabel’s death has on the land.