Role government of each artical Research Paper Example | Topics and Well Written Essays - 2000 words - 1

Role government of each artical - Research Paper Example This will in turn allow the participants in the market to start putting the resources back to work in the sectors that they consider as most beneficial. This paper aims at considering the major roles of the government in the economic stability, with the inclusion of the government-run institutions. In the previous decades of lecturing countries that are developing on the ways to stimulate economic growth and emerge from economic crisis through strong government policies, some economists and U.S policymakers are discarding all the advice when subjected to the first test of major crisis. This is specifically true when taking advice regarding the accumulation of more debt (Shah, Rajiv, Zhijie, and Harini 85). For instance, the fiscal responsibility summit held by the U.S President Barack Obama last February disclosed that he knows the urgent requirement for fiscal responsibility. But the recent enactment of the Congress of the America Reinvestment and Recovery Act and the budget that was proposed by the government makes the objectives of a budget that is sustainable budget and it addresses the longer-term fiscal properties of the nation such as the entitlement liabilities, and even more elusive. Government deficits and government spending increase automatically when there are economic downturns that arise due to falling tax revenues and more demands on the social-safety-net provisions. Such spending can be helpful in attaining stability on the economy since it does not occur following legislative acts but automatically, and the money that is spent is usually needed most at the time of spending. Spending and borrowing for the purpose of economy stimulation by the use of legislative discretion is riskier since it is more difficult to wait for the right moment. The spending of the funds does not often take place until a long period has passed after the downturn occurs and has the ability of prolonging the downturn through crowding out

The Role of Religion in the Middle East

The Role of Religion in the Middle East The Role of Religion in the Middle East Religion is one of the most powerful defining forces of a culture. For example, stores would be closed on Saturday in Israel because that is the Sabbath in the Jewish religion. The hijab fashions in Muslim nations find their origin in the Koran’s prescriptions for modesty among women. However, religion makes the most profound impact on a culture when it is sponsored by the State. For example, many Middle Eastern and African nations have adopted Sharia Law, where thieves are punished by losing a hand, adulterers are stoned to death, and those failing to conform to the dress code are lashed. Before the Muslim Expansion, the predominant religions of the region were Judaism, Christianity, and Zoroastrianism. Tribal religions and local deities were also worshiped, as monism was not yet universal in the region. During the early seventh century C.E., Muhammad and his soldiers of faith left the Arabian Peninsula and spread their faith throughout the modern Middle East and Asia Minor. According to Cleveland (2004), this was able to happen because the Byzantine Empire of the West and the Sassanian Empire of Iran were becoming weaker after decades of warfare (p. 6). Since the Emperors could no longer adequately defend their territories, it was the perfect time for the fledgling Muslim Empire to take its place in history. Curiously, there is a strong tradition in the West of viewing the Middle East as a monolithic people of Arab extraction that are culturally and religiously similar. Although Islam is the dominant religion in the area, there are certainly ethnic and cultural differences as to how it is practiced (similar to the cultures formed around the Catholic, Orthodox, and Protestant churches in predominantly Christian nations). The three states that will be examined in this paper are Israel, Iran, and Iraq: a Jewish state, a non-Arab Muslim state, and an Arab Muslim state. The choice of these countries will show the religious and cultural diversity of the Midd le East as well as explain how these forces clash when they come into contact. The Jewish State of Israel (formerly Palestine) is by far one of the most ethnically diverse nations in the Middle4 East. Because the Jewish people were scattered all over the world, today we have Jews with African, European, and Asian ethnic characteristics. At the beginning of Israel’s settlement, people had divided themselves by ethnicity, but today they are more divided by sect (degree of religious observance) and social class (Ayalon, Ben-Rafael, Sharot, 1991, p. 280). Shortly thereafter, they had to learn to work together because hostilities with their Arab neighbours threatened the existence of the new state. Suffice it to say, Israel had become accustomed to a siege mentality—segregating themselves from Palestinian and other Arab groups, creating a modern apartheid. Politically, their reasons for holding the territory and seeking foreign aid are rooted in the conviction that the land is theirs by right, as promised by God in their Scriptures (Cleveland, 2004, p . 240). There was also the very basic fear of facing extinction at the hands of an unjust government such as Hitler’s Germany and the pogroms sponsored by tsarist Russia. However, even within the Jewish community, there are several splits. According to Ayalon, Ben-Rafael Sharot (1991), there were reports of â€Å"numerous conflicts, some involving violent confrontations, between religious and secular Jews over such issues as public transportation on the Sabbath, opening cinemas on the Sabbath Eve, burning bus stations, displaying advertisements featuring women in swimming costumes or underwear, free movement of private transportation in areas close to religious neighbourhoods on the Sabbath†¦ and the question of who is a Jew† (p. 279). In Israel, there are those that identify as ethnic Jews even though they do not participate in the religious traditions of Judaism. With this question of definition, there is an implicit question of whether an individual can consider themselves Jewish if they do not identify with the teachings with Judaism. However, these questions have been rendered moot for Israeli citizenship, as non-practicing Jews were also targeted by major world government. For other religions, identity is determined by practice such as profession of faith, attendance at places of worship, and prayer. In other words, there is no such thing as a non-practicing Muslim. However, the Jewish religious spectrum is from Orthodox to the secular and non-practicing (Ayalon, Ben-Rafael, Sharot, 1991, p. 287). There are some Israelis that are atheist and do not observe any of the Jewish holidays or traditions and the Orthodox whose lives are still governed by laws written several thousand years ago. Most of Israel’s Jews fall somewhere in the middle, observing some of the traditions such as the Yom Kippur fast and Hanukkah. Around the time that Greece and Rome were building their sphere of influence, Iran (formerly Persia) was one of the most powerful empires in the world known for its progressive system of justice and great learning and recognized as the birthplace of Zoroastrianism, the Ba’hai religion, and Mithraism (which shares much in common with modern Christianity). Having a history of conquering and being conquered, the Iranian people were influenced by several cultural and religious traditions. However, since the twelfth century, almost 100% of the Iranian population embraced Islam (Cleveland, 2004, p. 33). Even so, the Iranians still resisted ‘Arabization’ and adopted the practice of their religion to Persian life and culture. For instance, unlike Arabs, most Persian Muslims are of the Shi’a sect. In addition, in pre-revolution Iran, professional women were not expected to wear the chador unless they were going to visit family friends or religious events (DeGroot, 2 007, p. 113). However, women of the lower classes were generally expected to wear them at all times. As we have mentioned before, there appears to be an inverse relationship between religious observance and income, which would explain this phenomenon. The Islamic revolution of 1979 was a strong rejection of Western power and the separation of the sexes in all social fields, though females are still allowed access to higher education. Given that the West equates itself with all that is noble and just, this was a surprising leap into backwardness, according to Western cultural commentators. However, to fully understand, Keddie Richard (2006) argues that we must take several factors into account such as the depressed standard of living for the middle class, rising unemployment and the decline of traditional values: â€Å"Once dependence on the West was associated with Western culture, and Western culture with moral decay, it was natural to seek Iran’s salvation not in the West ernization pushed by the shah’s regime but in a return to an idealized indigenous Islam† (Keddie Richard, 2006, p. 188). The revolution also brought about the enmity of Hussein’s Iraq as the Sunni leader was apprehensive that the Shi’a majority would stage a similar revolution and wrest power away from him—a factor strongly contributing to the Iran-Iraq War of the 1980’s (Cleveland, 2004, p. 415). This was quite a change from the past where the people were not very closely controlled by the government. When the Ottoman Turks ruled in Iraq, they confined themselves to the large cities and the people in outlying rural areas lived by their own rules more or less. Turning these pockets of autonomous tribes into a nation was far more difficult than any one administration could bring (Cleveland, 2004, p.204). In Iraq, there was always an enmity between the Sunni and Shi’a sects of Islam, and the nation was often beset with civil war. One of the more bitter cultural struggles are between those that want to adapt their faith to the modern era and the more conservative faction that want to preserve the social climate of their predecessors (Nakash, 2003, p. 262). Ethnically, Arabs comprise 80% of the population, however, slightly over half belong to the Shi’a sect and the minority were Sunnis. Sunni Kurds made up the remainder of the population, and they sought to remain culturally distinct from the Arabs (Cleveland, 2004, p. 205). Today, Iraq is occupied by the U.S. and a civil war between Sunni and Shi’a sects are raging. In sum, religion has shaped these countries profoundly. Israel attempts to expand its borders because her citizens believe that the land was given to them by God, Iran vacillates between modernization and radical Islam as many young Iranians have become quite progressive, and the Shi’a and Sunni Muslims of Iraq are engaged in a great battle for supremacy. In these regimes, there is no room for compromise on an international or social level because the current leadership and prevailing ruling class in each of these countries believes that they are on the right path. References Ayalon, H., Ben-Rafael, E. Sharot, S. (1991). Religious, Ethnic, and Class Divisions in Israel: Conversion or Cross-Cutting?. Tradition, Innovation, Conflict: Jewishness and Judaism in Contemporary Israel. (Sobel, Z. Beit-Hallahmi, B. eds,) New York: SUNY Press Cleveland, W.L. (2004). A History of the Modern Middle East (3rd ed.). Boulder, CO: Westview Press DeGroot, J. (2007). Religion, Culture and Politics in Iran: from the Qajars to Khomeini. London: I.B. Tauris Publishers Keddie, N.R. Richard, Y. (2006). Modern Iran: Roots and Results of Revolution. New Haven, CT: Yale University Press Nakash, Y. (2003). The Shi’is of Iraq. Princeton, NJ: Princeton University Press

Survival And Adaptation :: essays research papers

Survival and Adaptation   Ã‚  Ã‚  Ã‚  Ã‚  Tom King and his family are not wealthy. In order for them to survive Tom had to box. Tom King was very old to be boxing. He had to change his way of fighting to even have a remote chance of wining. In Tracks by Louise Erdrich Eli and Nanapush had to learn to live with each other to survive. Nevertheless Tom King and Eli both did what they had to do too survive. They are good examples of strength and determination.   Ã‚  Ã‚  Ã‚  Ã‚  Tom King was not a rich man but a poor one. Jack London writes that Tom had to send his children to bed so that they might forget about dinner. This portrays what kind of life Tom and his family live in. they live life day by day, struggling to eat and pay debts. All morning Tom had a craving for a piece of steak. But the butcher wouldn't give him one because he didn't have any credit. It's ironic how he used to feed his dog pieces of steak but now he can't even give himself one. Eventhough Tom was a strong man on the outside the thought of how his family lives must have ripped him apart inside. The one thing he wanted, a piece of steak proved to be a critical factor in the outcome of his match.   Ã‚  Ã‚  Ã‚  Ã‚  Tom king is beginning to notice the signs of fighting. Jack London illustrates Tom Kings face as a 'beast, with lion like eyes.'; This description portrays Tom as a brutal man who looks like a killer. But on the contrary he's just a normal man who suffered the consequences of his profession. In the ring Tom King is slow and bulky. He does this to conserve his energy. This demonstrates character development. When Tom was younger he use to be just like Sandel. Rushing into everything, not using his head. But now he has to slow down. His body isn't as strong as it use to be. It's the only way he would be able to survive.   Ã‚  Ã‚  Ã‚  Ã‚  Eli and Nanapush are both in need of each other. Louise Erdrich describes Eli as he shows up at Nanapush's door as 'open and lifeless.'; This description illustrates the situation he's in. He has no food or hope. Nanapush then offers Eli a bowl of soup but he refuses it because the soup is only an old gopher. These two lines from Tracks by Louise Erdrich indicate what the problem is from the beginning.

Matrix Versus Allegory of the Cave

Plato’s classic The Allegory of the Cave and seminal science-fiction film The Matrix at first glance seem to have nothing in common. The first is written and set in the ancient times, revolving around Socrates telling his follower Glaucon about chained prisoners in a primitive cave watching shadow puppets lighted by a fire burning at the cave’s opening. The latter is a futuristic story set in a world controlled by artificial-intelligent computers that created the Matrix, a virtual world programmed for the humans to live in, as an attempt to keep the human race contained and under control.Although Plato’s The Allegory of the Cave and The Matrix were created in two very different centuries, they are related in many ways. Within the similarities between the two stories, themes that relate to both of the stories are presented. Both stories have characters that are built around the same roles. For example, Neo represents the prisoner in the cave who discovers the true light of the real world. Neo had been living in a â€Å"cave,† which in this case is the Matrix. With the help of Morpheus and his team Neo is able to escape from his perception of reality and see the truth.Similarly, in Plato’s The Allegory of the Cave, the prisoner was able to come out of the cave with the help of the man whose name was not mentioned. Both the prisoner and Neo are ignorant of the truth until their mentors enlighten them. But accepting the truth is not easy for both as well; regarding the prisoners, Socrates explains that â€Å"At first, when any of them is liberated†¦ he will suffer sharp pains; the glare will distress him, and he will be unable to see the realities of which in his former state he had seen shadows. Neo similarly suffers when he sees the â€Å"true light,† which is to him the real and cruel world outside of the Matrix that he cannot seem to grasp because it seems too bad to be true. Another strikingly similar set of char acters is Morpheus and the unnamed man. They both serve as mentors to the oblivious characters. Morpheus allows Neo to break out of his pod and see the seemingly unbelievable harsh reality. Morpheus calls Neo the chosen one, whose purpose is to destroy the Matrix. The themes of The Allegory of the Cave and The Matrix are very similar. In The Allegory of the Cave, Socrates explains that what we see is not the real hing, but it is only what we see in our mind, thus we are not experiencing reality directly. In The Matrix, we experience life in a virtual world that we think is real, which also means that we are not experiencing reality directly. This idea can be seen with the following quote from the The Matrix: Spoon girl: Do not try and bend the spoon. That's impossible. Instead†¦ only try to realize the truth. Neo: What truth? Spoon girl: There is no spoon. Neo: There is no spoon? Spoon girl: Then you'll see, that it is not the spoon that bends, it is only yourself.The girl expl ains in this quote that the spoon is not physically able to bend but it is just our minds playing tricks on us. Another similarity is that the people controlling the Matrix are able to manipulate what goes on and what the people in the Matrix see. Likewise, the prisoners in the cave can only see what is shown by the shadows cast of the objects that others control. Both the prisoners in the cave and the people in the Matrix are confined to their respective areas and cannot escape until someone from the outside real world rescues them.In the film, the truth is used to save the human race, while in The Allegory of the Cave the truth is used to enlighten the prisoners. In The Matrix, Morpheus tells Neo about the Matrix and how he’s the â€Å"chosen one. † Morpheus believes that Neo is capable of saving humanity and is willing to risk his life for Neo. Another difference is that the Matrix that Neo was living in was actually better than the real world, while in The Allegory of the Cave the world outside the cave is much better.Finally, the Matrix is created by people, programmed to deceive, while the cave exists naturally and the only thing that’s manipulated is the shadows. Both plots are based upon the theme of reality versus perception of reality. In both The Matrix and The Allegory of the Cave Neo and the prisoner meet their respective mentors and are exposed to the real world as unbelievable as it may seem. Both characters have one purpose which is to help the rest of humanity come out of their â€Å"cave† and see the truth. Although there may be minor differences, the overall theme is the same: what is really true?

Extras Book Summary

EXTRAS Scott Westerfeld Extras by Scott Westerfeld fits into the Juvenile Science Fiction genre. It is narrated in first person by the protagonist of the story Aya Fuse. It is the fourth volume in the Uglies trilogy, and unlike the first three books we are guided through this adventure by Aya Fuse a fifteen-year-old Japanese girl whose one ambition in life is to be popular by kicking an interesting story about something important. It’s been over three years since the cure for the brain lesions was released and the world is slowly regaining what it has lost. They now live without those strict roles and rules from the past, and the world is in a complete cultural renaissance. The story follows Aya and her friends in a world not far from our own where popularity is literally money and people must discover what matters most to them and what they are willing to do to overcome life as an extra. Popularity is everything and will buy you the most luxurious house, the most lavish clothing, and popular friends. Whoever is getting the most buzz gets the most votes. Popularity rules. Aya Fuse's rank of 451,369 is so low, she's a total nobody. An extra. But Aya doesn't care; she just wants to lie low with her drone, Moggle. And maybe kick a good story for herself. She is the protagonist of the story. Throughout the story she gets help from some other characters such as her friends. She meets the Sly Girls who are seemingly ordinary girls who live on the wild side by riding on top of a super fast mag-lev train while trying to stay away from the kickers. Aya has some help getting it right from her famous brother Hiro, her tech friend Ren, her boyfriend Frizz, the always-helpful David, and the Cutters: Shay, Fausto, and Tally. These eight people discover the truth behind the metal shortage and the inhuman freaks, while once again trying to save themselves and the world from destruction. Aya Fuse, accompanied by her hover cam Moggle, crashes a party hoping to track down a group she saw surfing a  mag-lev  train, a story which she believes will make her famous. She follows one of the group's members, Eden Maru, out of the party, but they nearly get away when she is distracted by Frizz Mizuno. Aya leaves without telling Frizz her full name. She then follows Eden into an underground cave, where she is ambushed by the mag-lev riders, who call themselves the Sly Girls. The group's leader Jai gives Aya a chance to join them, but to do so she is forced to drop Moggle into an underground lake. The next day, she visits her brother Hiro. Hiro and his friend Ren Machino refuse to believe Aya's tale of the Sly Girls because they are an urban legend  in the city. Ren agrees to help Aya retrieve Moggle. Aya also happens upon a story about Frizz, discovering that he started a clique based around  brain surgery which enforces honesty. That evening, Aya goes mag-lev surfing with the Sly Girls. During the journey, the girls are surprised when the train stops, and they see inhuman figures loading the train up with a variety of items hidden within a secret underground room. Aya retrieves Moggle, and uses him to film her next excursion with the Sly Girls. They go on another mag-lev surfing trip which ends in exploration of the underground room they had discovered. Inside are many large cylinders of metal and a large chute leading to the top of the mountain, neither of which are understood by the Sly Girls. They plan to return to explore further, but Aya's credibility is ruined by the kicking of a news story about Frizz Mizuno coming to talk to her by her dorm. Aya is forced to break off contact with Frizz in order to lose fame. The story leaves her disillusioned by the hateful comments of the kickers. However, she does have the chance to tell Hiro and Ren about the Sly Girls story. Ren guesses that the chute inside the mountain is a  mass drive  which, combined with the steel projectiles, could be used to launch an attack on the city. When Aya next meets the Sly Girls they reveal that they knew she was a kicker, and have decided to allow her to kick the story of the mass driver. They launch themselves and Aya out of the mass driver with homemade parachutes. This gives them one last thrill before they part ways, and also giving The Sly Girls time to move on to a different city. Aya kicks her story and becomes instantly famous, but is concerned when she receives a message from Tally Youngblood. The message tells her to â€Å"run and hide†, and Aya is nearly captured by the inhumans while trying to do so. Eventually, Aya uses her fame to take control of a high-security apartment, and waits there until Tally arrives accompanied by Shay and Fausto. After talking, the Cutters go hover boarding with Aya, Hiro, Frizz and Ren. Aya has a signal up for her hover cam, and the Cutters boost it so the inhumans could find them. They are soon captured, and on the inhumans ship Frizz ruins their plan. The Cutters knock out the inhumans and put the hover car on autopilot. The Cutters, Aya, Frizz, Hiro, and Ren jump out of the hover car. They then have to travel through a jungle to meet David. After deciding Aya, Ren, Hiro, and Frizz would get in the way, Tally, Shay, and Fausto plan to leave them where they were. Meanwhile the Cutters, would go to destroy the ships of the inhumans. After they have left, Aya says that she is going as well. Ren, Hiro, and Frizz come with her. Soon, they are caught by the inhumans and meet Andrew Simpson Smith. He mistakes Aya for Tally. The inhumans explain what they were doing with the metal, and then they hear explosions. Aya, her friends, and brother rush over there and tell Tally what the ships are for. Soon, everyone is fighting against the fire that the Cutters had started. Aya, Frizz, Hiro, and Ren all become famous in their city. Aya then becomes the 3rd most famous person. Aya, her friends, and the Cutters then go to the Thousand Faces Party. There, Aya meets up with Lai and tells Aya a secret about the cake. After, Frizz tells Aya that he might leave Radical Honesty because he didn't need the group to tell the truth. In the end Aya sees Tally and David together in the dark.

Jiambalvo Acccounting Mgrl 4e Solutions Essays

Jiambalvo Acccounting Mgrl 4e Solutions Essays Jiambalvo Acccounting Mgrl 4e Solutions Paper Jiambalvo Acccounting Mgrl 4e Solutions Paper Chapter 3 Process Costing QUESTIONS 1. Job-order costing is used when a company produces individual products or batches of products that are unique. Generally, each unique product or batch is a â€Å"job† for which the company needs cost information. Therefore, manufacturing costs must be traced to specific jobs. Process costing, on the other hand, is used when a company produces large quantities of identical items. It is basically a system of averaging. The production costs are divided by the number of units to arrive at an average unit cost. 2. Student answers will vary but here is one possible answer. Three types of manufacturing companies which might use process costing include pharmaceutical firms, paint manufacturers, and chemical manufacturers. In each of these companies, the products are relatively homogenous and produced in large batches. In many cases, a product suitable for process costing will be a low-cost product, but not necessarily (i. e. , various drugs can be expensive, as can various chemicals). 3. Equivalent units is the quantity of partially completed units expressed in terms of whole units. To calculate equivalent units, the number of units is multiplied by the percentage of completion. 4. Direct labor and overhead, together, are called conversion costs. 5. The costs associated with units received from a preceding department within the company for further processing are called transferred-in costs. 6. Material may enter at the start of a production process while labor and overhead are incurred throughout the process. 7. Cost to account for = Cost in beginning work in process + Cost incurred in current period. 8. Reconciliation helps to ensure that mistakes are not made in calculations and units are not â€Å"lost. 9. Transferred-in costs are the costs associated with units received from a preceding department within the company received for further processing. Therefore, they occur in all production departments except the first. 10. The four steps involved in preparing a production cost report are as follows: a. Account for the number of physical units b. Calculate the cost per equivalent unit for material, labor, and overhead c. Assign costs to items completed and items in ending work in process d. Account for the amount of product cost EXERCISES E1. [LO 2, 3]. In the production of chips, much of manufacturing overhead is a fixed cost. This cost is assigned to completed items and work in process. By starting a large number of items at year end, and given the simplifying assumption that items in process are 50% complete, a significant proportion of the fixed manufacturing overhead will end up in work in process, which reduces the cost of finished items and ultimately the cost of goods sold. The result is that profit will be artificially inflated in the current period. This approach to increasing profit may mislead investors and other stakeholders and cause them to make bad decisions. Thus, the behavior is not ethical. E2. [LO 3]. Cost per equivalent unit is calculated for material, labor and overhead. For each of these items, we sum the cost in beginning work in process and the cost incurred during the period. This becomes the numerator of the calculation. Then, we determine the number of units completed and the equivalent units in ending work in process. This becomes the denominator of the calculation. It is important to note that the equivalent units in ending work in process may be different for material, labor, and overhead. This is because material, labor, and overhead enter the production process at different times. Materials often enter the process at the beginning of the process, and labor and overhead are added evenly throughout the process. E3. [LO 1]. a. There are 6 steps: Step 1, Auger- the grain is cracked by steel grinders. Step 2, Mash Tun- malt is mixed with warm water. Step 3, Boil Kettle–the base of beer, or â€Å"wort† (sweet barley water), is pumped into the boiling kettle where it is boiled, concentrated and clarified, and hops are added. Step 4, Wort Chiller/Diverter Panel- the wort is cooled before it is moved to a fermentation cellar where it will become beer. Step 5, Fermentation Vessel- here, specially cultured yeast is added to induce fermentation. Step 6, Storage/Serving Tank- fill the storage tank, room kept at 41-43 degree Fahrenheit. Beer is served directly from the tank through the wall of the cooler into the bar. b. Bloomington Brewing Company produces a large number of identical units in a continuous process. Thus, the company is likely to use process costing. c. Barley is added at the start in the Auger. d. The Mash Tun is where the cracked malt is combined with water to create the wort. E4. [LO 1]. Case 1 |Units in ending work in process |2,000 | |Plus: Units completed during October |15,000 | |Less: Units in beginning work in process |(5,000) | |Units started during October |12,000 | Case 2 Units in beginning work in process |16,000 | |Plus: Units started during March | 3,500 | |Units to account for |19,500 | |Less: Units in completed during March |(14,400) | |Units in ending work in process | 5,100 | Case 3 Units in beginning work in process |250,000 | |Plus: Units started during December | 900,000 | |Units to account for |1,150,000 | |Less: Units in ending work in process |(350,000) | |Units completed during December | 800,000 | E5. [LO 1]. Units in beginning work in process800 Units started in August95,000 Units to account for95,800 cans Units completed90,000 Units in ending work in process? Total units accounted for95,800 cans Units in ending work in process = 95,800 90,000 = 5,800 cans. E6. [LO 1]. Units in beginning work in process5,000 Units started in August? Units to account for37,000 gallons Units completed30,000 Units in ending work in process7,000 Total units accounted for37,000 gallons Units started in August = 37,000 ? 5,000 = 32,000 gallons. E7. [LO 3]. Direct Labor Beginning WIP$140,000 Cost incurred in March 700,000 Total cost$840,000 Units Units completed30,000 pounds Equivalent units, ending WIP (10,000 pounds ( 50%) 5,000 Total35,000 pounds Cost per equivalent unit = $840,000 ? 35,000 pounds = $24 per pound E8. [LO 3, 4]. Let X = the cost in beginning work in process Material: ($250,000 + X) ? (40,000 + 10,000) = $6 X = $50,000 Labor: ($120,000 + X) ? (40,000 + 3,000) = $3 X = $9,000 Overhead: ($160,000 + X) ? (40,000 + 3,000) = $4 X = $12,000 E9. [LO 2]. The denominator is equal to units completed plus equivalent units in ending work in process. Material Units completed 2,000 Equivalent units in ending work in process (500 ( 0. 90) 450 Total2,450 Labor Units completed2,000 Equivalent units in ending work in process (500 ( 0. 50) 250 Total2,250 E10. [LO 2, 3, 4]. a. Cost per equivalent unit for material is $6. 00. Material cost in items completed is $222,000. Therefore, the number of completed units is 37,000 (i. e. , $222,000 ? $6. 00). Units in beginning work in process2,000 Units started in July40,000 Units to account for42,000 cans Units completed37,000 Units in ending work in process? Total units accounted for42,000 This implies that 5,000 units are in ending work in process. b. Cost of ending work in process is $8,750 as follows: Material (. 25 ( 5,000 units ( $6. 00)$7,500 Labor and overhead (. 1 ( 5,000 units ( $2. 50) 1,250 Ending work in process$8,750 E11. [LO 2, 3, 4]. Ending Work in Process Material (900 ( 1. 0 ( $0. 70)$630 Labor and overhead (900 ( . 75 ( $0. 80) 540 Total$1,170 Cost of Items Completed Material (4,500 ( $0. 70)$3,150 Labor and overhead (4,500 ( $0. 80) 3,600 Total$6,750 E12. [LO 2, 3, 4]. Ending Work in Process Material (10 ( . 85 ( $2,000)$ 17,000 Labor (10 ( . 70 ( $750)5,250 Overhead (10 ( . 70 ( $1,500) 10,500 Total$32,750 Cost of Items Completed Material (95 ( $2,000)$190,000 Labor (95 ( $750)71,250 Overhead (95 ( $1,500) 142,500 Total$403,750 E13. [LO 2, 3, 4]. a. Material: Cost in beginning work in process$ 25,000 Cost incurred during the period 421,970 Total$446,970 Conversion costs: Cost in beginning work in process$ 13,000 Cost incurred during the period 394,880 Total$407,880 Equivalent units in ending work in process: Material (3,000 units ( . 85)2,550 Conversion costs (3,000 ( . 45)1,350 Cost per equivalent unit for material: $446,970 ? (45,000 + 2,550)$9. 40 Cost per equivalent unit for conversion costs: $407,880 ? (45,000 + 1,350) 8. 80 Total cost per equivalent units$18. 20 b. Cost of items completed in November: 45,000 units ( $18. 20$819,000 c. Cost of ending work in process: Material cost (2,550 ( $9. 40)$23,970 Conversion cost (1,350 ( $8. 80) 11,880 Total cost of ending work in process$35,850 E14. [LO 2, 3]. Units in beginning WIP |40,000 | |Units started during June |500,000 | |Units to account for |540,000 | |Less: Units in ending WIP |(30,000) | |Units Completed |510,000 | Equivalent Unit Calculation UnitsMaterialLaborOverhead Units completed510,000510,000510,000 Equivalent units Ending WIP (100% material, 5% conversion costs) 30,000 22,500 22,500 Total540,000532,500532,500 E15. [LO 2]. |Units in beg. WIP |2,200,000 | |Units started during Ju ne | 750,000 | |Units to account for |2,950,000 | |Less: Units in Ending WIP | (230,000) | |Units Completed |2,720,000 | Equivalent Unit Calculation UnitsMaterialConversion Units completed2,720,000 2,720,000 Equivalent units Ending WIP (100% material, 60% conversion costs) 230,000 138,000 Total2,950,0002,858,000 E16. [LO 1, 2]. |Units in beg. WIP |40,000 | |Units started during June |190,000 | |Units to account for |230,000 | |Less: Units in Ending WIP |(50,000) | |Units Completed |180,000 | Equivalent Unit Calculation UnitsMaterialConversion Units completed180,000180,000 Equivalent units ending WIP (80% material, 45% conversion costs) 40,000 22,500 Total220,000202,500 E17. [LO 2, 3]. Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 46,000$ 43,000$ 89,000 Cost incurred during Sept. 180,000 250,000 430,000 Total$226,000$293,000$519,000 Equivalent units14,00012,200 Cost per equivalent unit$16. 14$24. 02$40. 16 E18. Incremental Analysis. The sales price should be lowered because the total net income increases by $5,000 over the current level. Units sold 112,000 Direct material $ 28,000 Direct labor 112,000 Manufacturing overhead 200,000 Total cost$340,000 Profit is $80,000 [(112,000 x $3. 75) $340,000] New profit $ 80,000 Current profit 75,000 Incremental profit$ 5,000 PROBLEMS P1. [LO 3, 4]. a. The company started the month with 10,000 units and 105,000 units were entered into production. Thus, the company must account for 115,000 units. At the end of the month, the company had 5,000 units in ending work in process. This implies that 110,000 units were completed (115,000 5,000). The denominators for the calculations of cost per equivalent are: Units Equivalent Units Completedin Ending WIPTotal Material110,0005,000115,000 Labor110,0003,500113,500 Overhead110,0003,500113,500 Beginning WIPCost AddedTotalDenominatorCost per EU Material$4,000$76,500$80,500115,000$0. 70 Labor 2008,8809,080113,5000. 08 Overhead 300 9,915 10,215113,500 0. 09 Total$4,500$95,295$99,795$0. 87 b. Cost of items completed in May is $95,700: 110,000 units ( $0. 87 = $95,700 Cost of items in ending work in process: Material (5,000 equivalent units ( $0. 70)$3,500 Labor (3,500 equivalent units ( $0. 08)280 Overhead (3,500 equivalent units ( $0. 09) 315 Total$4,095 c. Beginning work in process$ 4,500 Cost added 95,295 Total$99,795 Cost of items completed$95,700 Cost of ending WIP 4,095 Total$99,795 P2. [LO 3, 4]. a. The company started the month with 500 units and 2,700 units were entered into production. Thus, the company must account for 3,200 units. At the end of the month, the company had 600 units in ending work in process. This implies that 2,600 units were completed (3,200 600). The denominators for the calculations of cost per equivalent are: Units Equivalent Units Completedin Ending WIPTotal Material2,6004203,020 Labor2,6003602,960 Overhead2,6003602,960 BeginningCost per WIPCost AddedTotalDenominatorEU Material$ 45,000$ 269,080$ 314,0803,020$104 Labor 11,00077,80088,8002,96030 Overhead 80,000 497,200 577,2002,960 195 Total$136,000$844,080$980,080$329 b. Cost of items completed in August is $855,400: 2,600 units ( $329 = $855,400 Cost of items in ending work in process: Material (420 equivalent units ( $104)$ 43,680 Labor (360 equivalent units ( $30)10,800 Overhead (360 equivalent units ( $195) 70,200 Total$124,680 c. Beginning work in process$136,000 Cost added 844,080 Total$980,080 Cost of items completed$855,400 Cost of ending WIP 124,680 Total$980,080 P3. [LO 2, 3, 4, 5]. a. Kao Tiles, Inc- October Unit Reconciliation Units in beg. WIP (65% material, 35% conversion costs)5,000 Units started during6,000 Units to account for11,000 Units completed4,000* Units in ending WIP (75% material, 50% conversion costs)7,000 Units accounted for11,000 *Computed as 11,000 7,000 = 4,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$170,000$160,000$ 50,000$ 380,000 Cost incurred during Oct. 422,000 1,055,000 107,500 1,584,500 Total$592,000$1,215,000$157,500$1,964,500 Units Units completed4,0004,0004,000 Equivalent units Ending WIP (75% material, 50% conversion cost) 5,2503,5003,500 Total9,2507,5007,500 Cost per equivalent unit$64$162$21$247 Cost Reconciliation Total cost to account for $1,964,500 Cost of completed units (4,000 units ( $247) $ 988,000 Cost of ending WIP Material (5,250 equivalent units ( $64)$336,000 Labor (3,500 equivalent units ( $162)567,000 Overhead (3,500 equivalent units ( $21) 73,500 976,500 Total cost accounted for$1,964,500 b. Finished Goods Inventory988,000 Work in Process Inventory988,000 P4. [LO 2, 3, 4, 5]. Aussie Yarn Company- August Unit Reconciliation Units in beg. WIP ((100% material, 70% conversion costs)6,000 Units started during29,000 Units to account for35,000 Units completed30,000* Units in ending WIP (100% material, 50% conversion costs) 5,000 Units accounted for35,000 *Computed as 35,000 5,000 = 30,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 5,000$ 1,300$ 1,800$ 8,100 Cost incurred during August 26,500 12,350 14,450 53,300 Total$31,500$13,650$16,250$61,400 Units Units completed30,00030,00030,000 Equivalent units, ending WIP 5,000 2,500 2,500 Total35,00032,50032,500 Cost per equivalent unit$0. 90$0. 42$0. 50$1. 82 Cost Reconciliation Total cost to account for $61,400 Cost of completed units (30,000 units ( $1. 82) $54,600 Cost of ending WIP Material (5,000 equivalent units ( $0. 90)$4,500 Labor (2,500 equivalent units ( $0. 42)1,050 Overhead (2,500 equivalent units ( $0. 50) 1,250 6,800 Total cost accounted for$61,400 P5. [LO 1]. a. Work in process, dept. 175,000 Material inventory75,000 To record material used in department 1 Work in process, dept. 215,000 Material inventory15,000 To record material used in department 2 b. Work in process, dept. 140,000 Wages payable40,000 To record labor in department 1 Work in process, dept. 250,000 Wages payable50,000 To record labor in department 2 c. Work in process, dept. 1220,000 Manufacturing overhead220,000 To record overhead applied in department 1 Work in process, dept. 2100,000 Manufacturing overhead100,000 To record overhead applied in department 2 d. Work in process, dept. 2359,000 Work in process, dept. 1359,000 To record cost of units transferred from department 1 to department 2 Note: This includes all beginning costs and costs incurred, since there isno ending work in process in this department (24,000 + 75,000 + 40,000+ 220,000). Finished goods inventory538,000 Work in process, dept. 2 538,000 To record cost units completed and transferred to finished goods. Note: 44,000 + 15,000 + 50,000 + 100,000 + 359,000 – 30,000 = 538,000. P6. [LO 1]. a. Work in process45,000 Material inventory45,000 To record material used in production b. Work in process16,875 Wages payable16,875 To record labor c. Work in process50,625 Manufacturing overhead50,625 To record overhead applied d. Finished goods inventory112,500 Work in process112,500 To record cost of units completed e. Cost of goods sold112,500 Finished goods inventory112,500 To record cost of units sold P7. [LO 2, 3, 4, 5]. a. 200 b. 2,500 c. 200 d. 140 e. 140 f. 2,500 g. 2,440 h. 2,440 i. 1. 84 j. 5. 25 k. 10. 75 l. 17. 84 P8. [LO 2, 3, 4, 5] Step 1. Cost per equivalent unit = 1. 70 + 1. 32 + 2. 64 = 5. 6 Cost of completed items (given) = $2,886,600 Cost per equivalent unit = $5. 66 Therefore, the number of completed units = $2,886,600 ? 5. 66 = 510,000 Step 2. Units in ending WIP (given)4,000 Add number of completed units 510,000 Units accounted for 514,000 Step 3. Units to account for = units accounted for 514,000 Less units in beginning WIP (given) 8,000 Units st arted during December506,000 Step 4. Equivalent units, ending WIP: Material (4,000 ( 100%)4,000 Labor (4,000 ( 20%) 800 Overhead (4,000 ( 20%)800 Step 5. Units completed (calculated above)510,000 Total units for cost per equivalent unit calculation: Material = 510,000 + 4,000514,000 Labor and Overhead = 510,000 + 800510,800 Step 6. Total cost in cost per equivalent unit calculation: Material = 514,000 ( $1. 70$873,800 Labor = 510,800 ( 1. 32$674,256 Overhead = 510,800 ( 2. 64$1,348,512 Step 7. Cost incurred in December: Material = $873,800 – 45,200 $828,600 Labor = $674,256 – 10,500 $663,756 Overhead = $1,348,512 ? 26,300 $1,322,212 Step 8. Cost Reconciliation: Total cost to account for $2,896,568 Cost of completed units (510,000 ( $5. 66)$2,886,600 Cost of Ending WIP Materials (4,000 ( $1. 70)$6,800 Labor (800 ( $1. 32) 1,056 Overhead (800 ( $2. 64) 2,112 9,968 Total cost accounted for:$2,896,568 P9. [LO 2, 3, 4, 5]. Mixing Department, Simply Shine Shampoo- March Unit Reconciliation Units in beg. WIP (100% material, 90% conversion costs)15,000 Units started during660,000 Units to account for675,000 Units completed645,000* Units in ending WIP (100% material, 70% conversion costs) 30,000 Units accounted for675,000 *Computed as 675,000 ? 30,000 = 645,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 8,500$ 1,200$ 2,500$ 12,200 Cost incurred during March254,750 78,720 130,700 464,170 Total$263,250$79,920$133,200$476,370 Units Units completed645,000645,000645,000 Equivalent units, ending WIP 30,000 21,000 21,000 Total675,000666,000666,000 Cost per equivalent unit$0. 39$0. 12$0. 20$0. 71 Cost Reconciliation Total cost to account for $476,370 Cost of completed units (645,000 units ( $0. 71) $ 457,950 Cost of ending WIP Material (30,000 equivalent units ( $. 39)$11,700 Labor (21,000 equivalent units ( $. 12)2,520 Overhead (21,000 equivalent units ( $. 20) 4,200 18,420 Total cost accounted for$476,370 Packing Department, Simply Shine Shampoo- March Unit Reconciliation Units in Beg. WIP (60% material, 50% conversion costs)14,500 Units started during645,000 Units to account for659,500 Units completed624,500* Units in ending WIP (80% material, 60% conversion costs) 35,000 Units accounted for659,500 *Computed as 659,500 ? 35,000 = 624,500. Cost per Equivalent Unit Calculation MaterialLaborOverheadTrans. InTotal Cost Beginning WIP$ 925$ 60$ 115$ 3,805$ 4,905 Cost incurred during Mar. 85,700 11,350 17,000 457,950 572,000 Total$86,62511,410$17,115$461,755$576,905 Units Units completed624,500624,500624,500624,500 Equivalent units, ending WIP 28,000 21,000 21,000 35,000 Total652,500645,500645,500659,500 Cost per equivalent unit $0. 1328$0. 0177$0. 0265$0. 7002 $0. 8772 Cost Reconciliation Total cost to account for $576,905 Cost of completed units (624,500 units ( $0. 8772) $ 547,811 Cost of ending WIP Material (28,000 equivalent units ( $. 1328)$3,718 Labor (21,000 equivalent units ( $. 0177)372 Overhead (21,000 equivalent units ( $. 0265)557 Trans. in (35,000 equivalent units ( $. 7002) 24,507 29,154 Total cost accounted for$576,965 (Note: Difference of $60 due to rounding. ) P10. [LO 2, 3, 4, 5]. Mixing Department, Carnival Caramel Company- March Unit Reconciliation Units in beg. WIP (100% material, 70% conversion costs)3,000 Units started during45,000 Units to account for48,000 Units completed46,000* Units in ending WIP (100% material, 50% conversion costs) 2,000 Units accounted for48,000 *Computed as 48,000 ? 2,000 = 46,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 4,000$ 1,600$ 1,900$ 7,500 Cost incurred during March 45,440 23,310 25,830 94,580 Total$49,440$24,910$27,730$102,080 Units Units completed46,00046,00046,000 Equivalent units, ending WIP 2,000 1,000 1,000 Total48,00047,00047,000 Cost per equivalent unit$1. 3$0. 53$0. 59$2. 15 Cost Reconciliation Total cost to account for $102,080 Cost of completed units (46,000 units ( $2. 15) $98,900 Cost of ending WIP Material (2,000 equivalent units ( $1. 03)$2,060 Labor (1,000 equivalent units ( $. 53)530 Overhead (1,000 equivalent units ( $. 59) 590 3,180 Total cost accounted for$102,080 Shaping Department, Carnival Caramel Company- March Unit Reconciliation Units i n beg. WIP (80% conversion costs)4,000 Units started during46,000 Units to account for50,000 Units completed49,000* Units in ending WIP (60% conversion costs) 1,000 Units accounted for50,000 Computed as 50,000 – 1,000 = 49,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTrans. InTotal Cost Beginning WIP- $ 800$ 600$ 4,420$ 5,820 Cost incurred during March- 13,584 9,32098,900 121,804 Total- $14,384$9,920$103,320$127,624 Units Units completed49,00049,00049,000 Equivalent units, ending WIP 600 600 1,000 Total49,60049,60050,000 Cost per equivalent unit$0. 29$0. 20 $2. 07 $2. 56 Cost Reconciliation Total cost to account for $127,624 Cost of completed units (49,000 units ( $2. 56) $ 125,440 Cost of ending WIP Material$ 0 Labor (600 equivalent units ( $. 9)174 Overhead (600 equivalent units ( $. 20)120 Trans. in (1,000 equivalent units ( $2. 07)2,070 2,364 Total cost accounted for$127,804 (Note: Difference due to rounding. ) P11. [LO 3, 4, 5]. Blending Department, T ropical Sun Ltd. - May Unit Reconciliation Units in beg. WIP (80% material, 55% conversion costs)7,000 Units started during 97,000 Units to account for104,000 Units completed and transferred to bottling91,000 Units in ending WIP (65% material, 20% conversion costs) 13,000 Units accounted for104,000 *Computed as 48,000 ? 2,000 = 46,000. Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 6,900$ 8,000$ 14,900 Cost incurred during March 106,473 143,632 250,105 Total$113,373$151,632$265,005 Units Units completed and trans. out91,00091,000 Equivalent units, ending WIP 8,450 2,600 Total99,45093,600 Cost per equivalent unit$1. 14$1. 62$2. 76 Cost Reconciliation Total cost to account for $265,005 Cost of units trans. out (91,000 units ( $2. 76) $251,160 Cost of ending WIP Material (8,450 equivalent units ( $1. 14)$9,633 Conversion costs (2,600 equivalent units ( $1. 62)4,212 13,845 Total cost accounted for$265,005 P12. [LO 2, 3, 4, 5]. a. Cost incurred in January: Material = $295,000 + 750,000 + 490,250$1,535,250 Labor = $162,500 $162,500 Overhead = ($162,500 ? 25) ( $70 $455,000 Total cost of material: $1,535,250 Total cost of conversion (162,500 + 455,000): $617,500 b. MaterialConversion Total Cost Beginning WIP$ 255,000 $ 65,000$ 320,000 Cost incurred during Jan. 1,535,250 617,500 2,152,750 Total$1,790,250$682,500 $2,472,750 Units Units completed 29,000 29,000 Equivalent units (55% conversion costs) ending WIP 9,500 5,225 Total equivalent units 38,500 34,225 Cost per equivalent unit$46. 50$19. 94$66. 44 Cost of goods completed during Jan. = 29,000 ( $66. 44 = $1,926,760 . | |Materials |Conversion |Total | |Ending work in process inventory: | | | | |Equivalent units of production (materials: 9,500 units ? 100% complete; |9,500 |5,225 | | |conversion: 9,500 units ? 55% complete) | | | | |Cost per equivalent unit |$ 46. 50 |$ 19. 4 | | |Cost of ending work in process inventory |$441,750 |$104,187 |$545,937 | P13. [LO 2, 3, 4, 5]. a. Unit Rec onciliation Units in beginning WIP (40% complete)400 Units started during1,000 Units to account for1,400 Units completed1,150* Units in ending WIP (80% complete) 250 Units accounted for1,400 *Computed as 1,400 250 = 1,150. b. Cost per Equivalent Unit Calculation LaborOverhead Total Cost Beginning WIP$36,000 $6,000 $42,000 Cost incurred during March 102,780 49,000 151,780 Total$138,780$55,000 $193,780 Units Units completed 1,1501,150 Equivalent units ending WIP (80% complete) 200 200 Total equivalent units1,350 1,350 Cost per equivalent unit$102. 80$40. 74$143. 54 c. 1,150 ? $143. 54 = $165,071 d. 200 ? $143. 54= 28,708 $193,779 P14. [LO 2, 3, 4, 5]. Unit Reconciliation Units in beg. WIP (100% material, 40% conversion costs)7,000 Units started during 31,000 Units to account for38,000 Units completed32,000* Units in ending WIP (100% material, 60% conversion costs) 6,000 Units accounted for38,000 *Computed as 38,000 ? 6,000 = 32,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$7,500$3,400$ 2,200$ 13,100 Cost incurred during July 33,160 10,484 17,024 60,668 Total$40,660$13,884$19,224$73,768 Units Units completed32,00032,00032,000 Equivalent units (60% conversion cost), ending WIP6,0003,6003,600 Total38,000 35,60035,600 Cost per equivalent unit$1. 07$0. 39 $0. 54$2. 00 Cost Reconciliation Total cost to account for $73,768 Cost of completed units (32,000 units ( $2. 00) $ 64,000 Cost of ending WIP Material (6,000 equivalent units ( $1. 07)$6,420 Labor (3,600 equivalent units ( $0. 39) 1,404 Overhead (3,600 equivalent units ( $0. 54) 1,944 9,768 Total cost accounted for$73,768 P15. [LO 2, 3, 4, 5]. a. Unit Reconciliation Units in beg. WIP (100% material, 70% conversion costs)7,000 Units started during83,000 Units to account for90,000 Units completed88,000* Units in ending WIP (100% material, 80% conversion costs) 2,000 Units accounted for90,000 *Computed as 90,000 – 2,000 = 88,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$3,000$300$ 200$ 3,500 Cost incurred during Sept. 71,700 7,764 8,760 88,224 Total$74,700$8,064$8,960$91,724 Units Units completed88,00088,00088,000 Equivalent units ending WIP (80% conversion cost)2,0001,6001,600 Total90,000 89,60089,600 Cost per equivalent unit$0. 83$0. 09 $0. 10$1. 02 b. Cost of goods completed during May = 88,000 ( $1. 02 = $89,760 Cost of WIP remaining on May 31: Material (2,000 ( $0. 83) $1,660 Labor (1,600 ( 0. 09) 144 Conversion (1,600( $0. 10) 160 Total $1,964 c. Cost Reconciliation Total cost to account for $91,724 Cost of completed units (88,000 units ( $1. 02) $89,760 Cost of ending WIP 1,964 Total cost accounted for $91,724 P16. [LO 2, 3, 4, 5]. a. Compute Equivalent Units Material Conversion Units completed110,000110,000 Equivalent units (45% conversion cost), ending WIP 20,000 9,000 Total 130,000119,000 . Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 42,000 $ 340,300$ 382,300 Cost incurred during May 86,700 733,080 819,780 Total$128,700$1,073,380 $1,202,080 Equivalent units130,000119,000 Cost per equivalent unit$0. 99$9. 02$10. 01 c. Cost of goods completed during May = 110,000 ( $10. 01 = $1,101,100 d. Cost of WIP remaining on May 31: Material (20,000 ( $0. 99)$ 19,800 Conversion (9,000( $9. 02) 81,180 Total $100,980 e. Finished Goods Inventory1,101,100 Work in Process Inventory1,101,100 P17. [LO 1]. a. Work in process 144,375 Material inventory144,375 $1. 75 ( 55% ( 150,000 = 144,375) To record material used in production b. Work in process65,625 Wages payable65,625 ($1. 75 ( 25% ( 150,000 = 65,625) To record labor c. Work in process52,500 Manufacturing overhead52,500 ($1. 75 ( 20% ( 150,000 = 52,500) To record overhead applied d. Finished goods inventory262,500 Work in process262,500 (144,375 + 65,625 + 52,500 = 262,500) To record cost of units completed e. Cost of goods sold262,500 Finished goods inventory262,500 To record cost of units sold P18. You get what you measure. a. Equivalent cost per unit will be $0. 45 if production is increased to 350,000 units. Units produced 350,000 Direct material$ 17,500 (350,000 x $0. 05) Direct labor 35,000 (350,000 x $0. 10) Manufacturing overhead 105,000 Total cost$157,500 Equivalent cost per unit $0. 45 ($157,500 ? 350,000) b. Increasing the level of production from 300,000 units to 350,000 units would reduce the cost per unit to $0. 45. But, if sales stay at 300,000 units it would also increase inventory levels. The increase of 50,000 units would increase total costs by $22,500 (50,000 x $0. 45). Overall costs would increase not decrease even though gross margin per unit would look better for Jim. This is not a good idea for the company as a whole. Case 3-1, LO 1, 3, 4 TECH-TONIC SPORTS DRINK Summary Company is considering alternative accounting treatments for the cost of lost units. Introduces the topic of lost units without the need for complex calculations. Brings up the idea that management may select a specific accounting treatment to manage earnings. Questions to ask students 1. What is the situation facing the Western Beverage Company and their product Tech-Tonic Sports Drink Syrup? 2. What is the difference in reported profit for the month of April between the two approaches? . Which approach is most appropriate from a conceptual standpoint? 4. Which method will be favored by senior managers at Western Beverage? Discussion I begin the discussion by asking a student to summarize the situation facing Western Beverage. In April, this company had 300,000 spoiled (lost) units, and the company is considering two ways to treat the cost of the spoiled units. One approach is to â€Å"bury† the cost in the cost of units completed and the cost of units in process. The second approach is to calculate the cost of the spoiled units and charge this cost to cost of goods sold in April. What is the difference in reported profit for the month of April between the two approaches? Recall that 80% of the units completed were sold. Thus, 80% of the cost of units completed will be charged to cost of goods sold. This holds for both methods 1 and 2. In addition, under method 2, cost of goods sold will be increased by the charge for lost units ($879,000). Thus, the difference is $255,000 higher cost of goods sold (lower income from operations) with method 2. Method 1 (80% of cost of units completed (80% of $1,659,000)$1,327,200 Method 2 (80% of cost of units completed (80% of $879,000)$ 703,200 Plus cost of lost units 879,000 Total$1,582,200 Excess cost of goods sold under method 2$ 255,000 Which approach is most appropriate from a conceptual standpoint? The fact that the cost of the lost units does not benefit future periods suggests that the entire cost of the lost units should be expensed in April as per method 2. Which method will be favored by Senior managers at Western Beverage? This depends on the specifics of their bonus agreement. Suppose that with method 1, they will be below target earnings by $200,000. In this case they may strongly support method 2 which will let them â€Å"earn† their bonuses. However, suppose that they are already above target earnings even with method 1. In this case, they may favor method 2 since this method will make it easier to achieve the target next month (because ending Finished Goods Inventory is lower in April, Cost of Goods Sold will be lower in May with method 2). Case 3-2, LO 1, 2, 3 JENSEN PVC, INC. Summary Company is considering lowering its price below current cost per unit. Relates information produced by a process costing system to decision making. Brings up the important concept of incremental analysis. Questions to ask students 1. What is the situation facing Jensen PVC? . Would decreasing the price be a good decision? Discussion I begin the discussion by asking a student to summarize the situation facing Jensen PVC. The company produces PVC irrigation pipe and, due to weak crop prices, farmers are cutting back on irrigation projects. With the reduction in output, cost per unit ($0. 40 per foot) has increased to the point where it exce eds the current selling price ($0. 39 per foot). The next question to ask is â€Å"Does decreasing the price below current unit cost make sense? † Hopefully, a student will answer yes and take the class through the following incremental analysis. Old revenue $0. 39 ? 6,500,000 feet$2,535,000 New revenue $0. 35 ? 15,000,000 5,250,000 Incremental revenue$2,715,000 Less incremental cost 9,000,000 extra feet ? $0. 15 for material labor* 1,350,000 Incremental profit associated with decreasing price$1,365,000 * Material and labor = $0. 30 ? $0. 15 = $0. 15 in 2011 or $0. 40 ? $0. 25 = $0. 15 in 2012. Some students may argue that decreasing the price today may make future price increases more difficult. However, I’d argue that the company is having a very serious problem today and may not survive in the future unless the current price is re-calculated.

Correspondence Theory of Truth

Correspondence Theory of Truth There have been many different propositions related to the nature of truth and reality throughout the history of philosophy. The Correspondence Theory of Truth states that propositions can only be true if the facts and ideas that they are stating correspond to reality. People can only say that the sky is blue, for instance, if the sky really is demonstrably blue. While different philosophers have been trying to debunk this intuitive and the basic idea for a long time, the Correspondence Theory of Truth looks better than the objections to it. Reality and Mental Objects Some philosophers object to the Correspondence Theory of Truth because they more or less point out that reality, as it is perceived by humans, is not objective in its own right. The sky may seem to be blue, but the sky is a concept as perceived by humans, and blue is a mental object that exists in the minds of humans. They deny that a reality made of mental objects could possibly be objectively real. However, in order to even analyze the veracity of the Correspondence Theory of Truth, people are using mental objects and their own minds. People are doing this all the time anyway. There is no way of getting around this, so humans have no choice but to trust out senses and perceptions of reality. Deconstructing reality beyond that point creates a situation where people cannoteven really use their own brains, which is not going to help anyone find the truth. The objections to the Correspondence Theory of Truth eat each other. Humanitys Reality Matters The reality that humans perceive is more complicated than it seems. As humans acquire tools that allow them to detect things that were beyond human senses, that much is obvious. However, even the act of questioning whether the reality perceived by humans is real or not requires the use of human perceptions and biases. The perceptions, biases, and mental objects that create reality for humans still have value. If there is a reality beyond that, it almost seems like it isnt going to functionally matter for humanitys purposes. Humans experience the world through mental objects, and the Correspondence Theory of Truth helps humans understand the reality that is lived by humans. It functionally describes truth. Empirical Evidence The Correspondence Theory of Truth encourages reasoning based on empirical evidence. People can only say that the sky is blue if the sky is blue. In other words, given the definition of sky and the definition of blue, people must look for evidence that the sky is blue in order to agree that it is. Empiricism is a philosophy that has a long track record of helping humanity understand the world. Empiricism and rationality force people to examine their own biases, which can allow people to compensate for the problems that might arise with constructing reality out of mental objects. Encouraging the endless skepticism involved with the objections to the Correspondence Theory of Truth does not help people understand the world. People need to make some prior assumptions in order to think anything. SHOULD CITIES PRESERVE OLD BUILDINGS? The objections to the Correspondence Theory of Truth are rooted in hyper-skepticism and the largely useless observation that humans have an inherently biased view of reality. The human view of reality involves mental objects and frames, but objecting to the Correspondence Theory of Truth also requires mental objects and frames. People cannot escape using them, which makes it fundamentally useless to try to think without them and perceive truth without them. It makes more sense to encourage the empirical approach to reason, and the Correspondence Theory of Truth does that. People can only accept claims as true if they correspond to evidence-based reality, which is a way of modeling the world that makes sense according to human needs and even human limitations. The human perception of the world is flawed, but it has value, and the Correspondence Theory of Truth can help people understand it.

How to Become a Professional Speech Writer and Use Such a Skill in Adult Life

How to Become a Professional Speech Writer and Use Such a Skill in Adult Life How to Become a Professional Speech Writer and Use Such a Skill in Adult Life A professional speech writer creates powerful and memorable speeches that captivate the audience and inspire others to take action. Public speaking is a great tool and can be used to effectively communicate new ideas, provide with some crucial information, and connect emotionally with the audience. Because of this, professional speech writing is a service that many public speakers rely on. Over the course of this article, youll learn how to write a speech at a professional level. Structure Your Presentation While writing a speech, you should try to structure it to be as concise and understandable as possible. The main goal of public speaking is not to show off or impress others with large vocabulary, but to convey the information in the way that people can understand it. Using simple language as well as sentences will help you communicate the main point easily. Moreover, being precise while speaking is quite useful skill not only while speaking in front of the audience, but also in your daily life. Being able to simplify a complex idea and explain it clearly is the key aspect of effective communication. It provides people with all the key information, without bogging them down in unnecessary details. Hook the Audience Simple language doesnt have to be boring or feel mundane. In fact, the best speeches captivate the audience by using memorable words and phrases. Good speech writers will often repeat key words or phrases throughout their speeches to highlight how important these issues are. Repetition is a good way to hook the audience as well as make it to remember the message. Quotable words and phrases are also good speech devices, since they can often sum up your entire speech in one or two memorable sentences. You can use these tactics in your regular life as well. Using memorable phrases during the daily communication, or while the job interview makes you stick to the listeners mind. Inject Emotion and Be Vivid In good speeches, words are used to paint a vivid picture of what the speaker is talking about. They mentally transport the listeners to the exact situation, and let them visualize the message. By injecting emotions and descriptive phrases into your speech, you turn the mere information into the vivid one, so, you make it almost impossible for the audience to get bored. They will be engrossed in your message for sure. Being able to speak emotionally is a great skill to use in your daily life. It will help you make new friends easily as well as apply for a job without making any efforts. Remember that great speech writers craft informative messages that keep the audiences attention from the very beginning till the very end. And now you know how to force people listen to you with open mouths. Doing so will make your speeches more persuasive and effective once theyre delivered.

Globalization Effect Essay Example | Topics and Well Written Essays - 1250 words

Globalization Effect - Essay Example Factors such as advanced technological changes and the evolution of advanced communication methods have informed the way modern day students think, learn and interact. The Australian education structure has not been left behind in the globalization process. It is for this reason that its education system is informed by changes in the society and promoted by top quality teaching, which is encouraged by critical thinking and compound global perspectives. This education system also seeks to expand students’ capacity to be vital consumers of information from the media, analyze information, develop arguments, tackle unfairness; grow compassion for others, and arbitrate conflicts (Bliss, 2003, p 3). The first part of this paper will therefore seek to examine the concept of globalization in light of the Australian education system and seek to analyze the extent to which globalization has affected the Australian education system. This will focus on technologies and mechanisms that hav e been introduced in the Australian education system. The second part of this paper will in part be addressed the impact of globalization on Australian education based on sociology and will thus lay emphasis on the impact of globalization on the interaction of students in the Australian education centers. ... Australian students have thus developed their own perception and have used this perception to interpret and judge the behavior, lifestyle and standard of other people. To overcome this problem, the students are encouraged to reflect on how human perspectives are shaped by gender, age, creed, ethnicity, culture, class, geographical location, language, nationality, race and ideology. The challenge is therefore for the teachers to encourage students to appreciate the limitations of the perspectives they have developed, and challenge each other’s assumptions by promoting differing views that inject new ideas and perceptions of the world. This kind of thinking is known to encourage pluralist views, thereby enabling students to appreciate and respect beliefs, values and customs that are different from their own. This highly radical Australian global education seeks to prepare Australian students to live in this highly globalized world by acquiring a succinct understanding of a rapid ly shifting cultural, environmental, economic, technological and global trend. The Australian global education seeks to support this assertion that the globalization theory and the globalization practice are linked with one another. This is because such a global education instills principles and values that enable the students to become better citizens of the universe. Most of this global educational change in Australia has been occasioned by rapid technological and multicultural changes that have revolutionized the global education systems. The technological improvements have made learning much easier and informed a rapid exchange of ideas and information. These advanced technologies have now been

Sustainable Marketing Coursework Example | Topics and Well Written Essays - 2750 words - 1

Sustainable Marketing - Coursework Example The firms need to keep in mind the simple equation of gaining advantage through providing goods and services to their customers. They should never lose its ends even though they are put into complications so as to maintain the profitability and future sustenance of the firm. The criticalities they face in such a run of employing sustainability marketing and still remaining profitable is the discussion topic of this report. Ultimately, it is explained that branding of the firm’s products is the sole aim for which the firm needs to perspire to achieve all its sustainability and profitability goals. From the organizational point of view, goals are met by satisfying individual goals of stakeholders while upholding the preservation, protection and conservation of the physical environment. Thus it should focus on business development and growth responsibility. On the basis of strategy, it is a view which is developed holistically in the minds of consumers, that the reward they pay does not affect adversely the natural and human well-being in the present and future. It is the responsibility of the organizations to manipulate the four elements of marketing mix (Product, price, place and promotion) to ensure optimum environmental benefits in the form of reduced waste and release of toxins and enhancing energy efficiency. (Anon., 2011) Reference to and different terminologies in use: The synonyms to the term could be described as â€Å"Green Marketing† to imply that it plans to develop a greener earth which can offer a promising future for the future generations. At the same time, it does not discourage consumption to be called as â€Å"Oxymoron† which means encouraging consumption in an eco-friendly manner. If pursued from strategic point, it is referred as ethical marketing. It stresses on the challenges that the world faces

Engagement of Students in the learning process Essay

Engagement of Students in the learning process - Essay Example The research concludes that all these factors play a major role in determining a student’s achievement in school. Introduction All educational institutions have the aim of promoting students achievement. There are different factors that positively or negatively affect the achievement of students. These factors can be either, social, economic, environmental or political. In students’ achievement, different individuals have to pull forces to ensure that there is success in the process. These individuals include, teachers, parents and students. This paper analyses the positive effects of different factors that affect students’ achievement. A student’s achievement is influenced by several factors such as class size, family, motivation, teacher’s attitudes, a school’s culture and gender and therefore teachers should put these factors into perspective when teaching. Individual factors that affect students’ achievement Engagement of Students in the learning process Gross (2009) states that engagement of students in the process of learning is vital in ensuring achievement. Students can engage in the learning process through submission of assignments and agreeing to teachers instructions. Another form of students’ engagement in the learning process can be seen through class attendance. A teacher acts as a guide towards students’ engagement in class. ... Teachers who ensure effective engagement of the students experience less problems in managing their classes. Students’ interests can be boosted through application of different resources that interest students (Gross, 2009). Role of motivation to students’ achievement Motivation of students has always led to high achievement among learners. There are two major types of motivation that help to promote achievement in students. These are extrinsic motivation and intrinsic motivation. Intrinsic motivation mainly involves a student’s drive or desire towards learning. Intrinsic motivation helps a student in defining the importance of achieving highly academically. This type of motivation mainly depends on a student’s goal. There are those students who work hard in their schoolwork with an aim of having a good career in future. The students will therefore put efforts towards achievement of this goal. Another type of motivation is the extrinsic motivation. This ty pe of motivation comes from the external environment of the learners. Individuals who promote this type of motivation can be teachers, parents and other students. A teacher can promote extrinsic motivation in a learner by constantly reinforcing good character. Reinforcement can be done through offering incentives like sweets, books or pens (Gross, 2009). A teacher can motivate students who perform well by offering them gifts to ensure that they maintain their performance. Poor performers on the other hand, can be encouraged to perform well by constantly complementing them whenever they make an improvement. Teachers’ effectiveness towards students’ achievement Students’ performance can be used to assess teachers’

Law Tort Case Study Example | Topics and Well Written Essays - 500 words

Law Tort - Case Study Example Keown also suffered from changes in the brain that led him to be convicted of several sexual offences later in his life. The claimant stated that as the premises had no suggestion that the fire escape was fragile, the claimant suffered his injuries because of the poor state of the premises. The NHS Trust which owned the property pointed out that Mr. Keown could be treated as a trespasser when he climbed the fire escape. Considering the danger of the state of the premises, the Trust was asked to pay a third of the damages to the claimant and the Trust appealed. The Trust placed their defence that the fire escape was not by itself dangerous and Justice Lewinson ruled that there was no reason of any danger due to the state of the premises and thus the claimant's appeal failed. The relevant cases which were cited in order to provide a judgment on this case include Donoghue v Folkestone Properties Ltd [2003] QB 1008, [2003] EWCA Civ 231 in which a young adult had dived into Folkestone harbour after midnight in mid-winter and struck his head on an underwater pile. The court ruled that there are some features within certain premises that are not inherently dangerous but which may tempt a person on the land to indulge in an activity which carries a risk of injury. In this case for Kweon, although the premises were not dangerous, his own actions seem to have caused him personal injury.

Dorothy Parker and an Analysis of Her Short Stories Research Paper

Dorothy Parker and an Analysis of Her Short Stories - Research Paper Example She went through three marriages, including two with the same man. Most people say that her sharp wit was also a result of these marriages and suicidal attempts, which indulged her to take on alcohol as a soothing device. Nonetheless, this paper helps to provide an insight into three of her short stories, while comprehending how Parker has made use of wit and humour from her life, into those stories, in order to tell the world about the miseries of her marriages. She was also one of the founders of the Algonquin Round Table and wrote for Vanity Fair however, her wit proved to be too sarcastic for some of the producers. Initially however, her wit as a critic was extremely popular among the people because she told the truth in its rawest form making a number of producers and directors feel extremely uncomfortable for their less than average results in the box office. No wonder Parker was able to laugh at herself quite well too. Her stories are permanent proof of how she was witty about everything including her own personal life. For example, she had extreme ambivalent feelings about her Jewish background and she joked that in order to escape her name, she got married to a Wall Street stock broker by the name of Edwin Pond Parker II because of the anti-Semitic feelings that were prevalent in America, as well as around the world, at the time. All her stories have some or the other snippet taken from her life and this paper presents her married life in comic through her writing. (Meade, Marion) Through her worst years, Dorothy Parker always tried to maintain a very tough exterior for the world to see. This was probably because of a few reasons ranging from the already doomed image of women in the much talked about patriarchal society at the time, as well as maintaining her position as someone who had the best wit in the country at the time. She drank publicly in order to portray a sense of masculinity and to show that women could be tough as well. Parker often said, â€Å"Wit has truth in it; wisecracking is simply calisthenics with words.† (Parker, Dorothy) Despite her failed marriages, she scoffed at her own misery in public in order to show people that there were worse problems in life. â€Å"In subsequent successful volumes of poetry—Sunset Gun  (1928), Death and Taxes (1931), and  Not So Deep as a Well  (1936)—Parker poked fun at her own heartbreak, masochism, and hopefulness. Her most effective verse captures the breadth of her dreams and disappointments with bitter irony and perfect turns of phrase, but only hints at their depths.† (Itzkovitz, Daniel) One of Parker’s very famous short poems is about how she was reckless enough to drink and be with any man that she wanted to. For example, â€Å"I like to have a martini, Two at the very most. After three I’m under the table, after four I’m under my host.† However, her stories still portray women in a much closed form where they are not able to speak up other than to their own thoughts. In all her stories discussed within this paper, Parker’s characters are only able to speak to the voices in their heads. (Walker, Nancy) ‘The Waltz’ written by Parker is one of her all time best satirical pieces in which a young woman’s thoughts get meddled up as she says yes to waltzing with a man. Her cynical side gets the best of her positivism and she grimly acknowledges both the voices in her head.

MARKETING INTELLINGENCE Assignment Example | Topics and Well Written Essays - 1250 words

MARKETING INTELLINGENCE - Assignment Example 50). Example, when an individual feels thirst he or she will have need to buy water or a cold drink. Stage4: The decision of purchasing. After the consumer has gone through the above stages and evaluated the solutions, he will choose the brand that suits him according to his needs. Then the consumer will go ahead with the real purchase of the products. Stage5: Post purchase behavior and evaluation. After the consumer purchased the product, he or she will carry out customer’s analysis. This is to know whether the product is useful to you or not. And also knowing if it had fulfilled the needs or not (GERBER, 2008 p. 50). In conclusion, it’s very important for the consumer to carry out specific research and follows the five stages before and after purchasing a given product that he or she may need. This will enable him or her to have the right product without a regret. There are a number of theories which are in line with the buyer behavior in terms of individuals and market. These theories include environmental theory of buying behavior, generic theory of buying behavior, cultural theory and internal theory of buying behavior. This is explained below. Environmental Theory of buying behavior: Individuals can show different buying behavior basing on the situation and the environment the individual is in. The environment in which the individual is will make very big measure in the market in which the individual is in. Example an individual can be in the supermarket and buy a water bottle at a cheap price, but after a long day of working in a busy place the individual will buy that bottle of water at a higher price than it was in the supermarket (HOWARD, 1969 p. 45). Cultural theory of buying behavior: The individual and market behavior of a buyer can be affected by the culture in which the individual is in. When an individual was being raised and brought up in the family, the person’s behavior can be influenced by the family member. Example the

Dorothy Parker and an Analysis of Her Short Stories Research Paper

Dorothy Parker and an Analysis of Her Short Stories - Research Paper Example She went through three marriages, including two with the same man. Most people say that her sharp wit was also a result of these marriages and suicidal attempts, which indulged her to take on alcohol as a soothing device. Nonetheless, this paper helps to provide an insight into three of her short stories, while comprehending how Parker has made use of wit and humour from her life, into those stories, in order to tell the world about the miseries of her marriages. She was also one of the founders of the Algonquin Round Table and wrote for Vanity Fair however, her wit proved to be too sarcastic for some of the producers. Initially however, her wit as a critic was extremely popular among the people because she told the truth in its rawest form making a number of producers and directors feel extremely uncomfortable for their less than average results in the box office. No wonder Parker was able to laugh at herself quite well too. Her stories are permanent proof of how she was witty about everything including her own personal life. For example, she had extreme ambivalent feelings about her Jewish background and she joked that in order to escape her name, she got married to a Wall Street stock broker by the name of Edwin Pond Parker II because of the anti-Semitic feelings that were prevalent in America, as well as around the world, at the time. All her stories have some or the other snippet taken from her life and this paper presents her married life in comic through her writing. (Meade, Marion) Through her worst years, Dorothy Parker always tried to maintain a very tough exterior for the world to see. This was probably because of a few reasons ranging from the already doomed image of women in the much talked about patriarchal society at the time, as well as maintaining her position as someone who had the best wit in the country at the time. She drank publicly in order to portray a sense of masculinity and to show that women could be tough as well. Parker often said, â€Å"Wit has truth in it; wisecracking is simply calisthenics with words.† (Parker, Dorothy) Despite her failed marriages, she scoffed at her own misery in public in order to show people that there were worse problems in life. â€Å"In subsequent successful volumes of poetry—Sunset Gun  (1928), Death and Taxes (1931), and  Not So Deep as a Well  (1936)—Parker poked fun at her own heartbreak, masochism, and hopefulness. Her most effective verse captures the breadth of her dreams and disappointments with bitter irony and perfect turns of phrase, but only hints at their depths.† (Itzkovitz, Daniel) One of Parker’s very famous short poems is about how she was reckless enough to drink and be with any man that she wanted to. For example, â€Å"I like to have a martini, Two at the very most. After three I’m under the table, after four I’m under my host.† However, her stories still portray women in a much closed form where they are not able to speak up other than to their own thoughts. In all her stories discussed within this paper, Parker’s characters are only able to speak to the voices in their heads. (Walker, Nancy) ‘The Waltz’ written by Parker is one of her all time best satirical pieces in which a young woman’s thoughts get meddled up as she says yes to waltzing with a man. Her cynical side gets the best of her positivism and she grimly acknowledges both the voices in her head.

The Serena Group and Its Personnel System Assignment

The Serena Group and Its Personnel System - Assignment Example The group has approximately five thousand employees working in various departments. For efficiency of service, the industry has various departments where employees are deployed (Tanke, 2009). In its operation, the industry operates under Tourism Promotion Service (TPS). The industry has three major departments: food and beverage, accommodations, and travel and tourism. These departments are managed by the general manager. Executive committees are under the general manager. These are the Executive Housekeeper, Front office manager, food and beverage manager, chief engineer controller, room division manager, chief chef, personnel manager and marketing manager. These staff members work congruently in all the branches. Below the executive committees are the heads of different sections. These are the restaurant managers, room service manager, banquet manager, security guest relation accountant, horticulturist preventive maintenance manager, cashier, reservation manager stewards, laundry m anager and the bar manager. All these employees work in ensuring that their customers get the best services. Â  Although the industry has exceptionally shown outstanding performance, it has internal challenges that are facing. One of the distinct challenges is the high turnover ratio. Most of the employees lay off their duties haphazardly due to the nature of the work they do or for other reasons. Although every workplace has its challenges, hospitalities industries, more so, Serena group has high turnover rates due to the following: Â  Most of the luxury hotels, if not all, depending on the tourists and travelers for their operation. As the tourists travel across the continents, they exploit on these luxurious hotels for their meals, accommodations and stay.

Pomegranate Tree In The Kite Runner

Pomegranate Tree In The Kite Runner Khaled Hosseinis The Kite Runner is a novel that explores many important themes. Three such themes are violence, friendship, and the quest for redemption. Although Hosseini uses many techniques to depict these themes, one technique that stands out is his use of symbolism and imagery. Some of the symbolism and imagery he uses are key factors in the story. The pomegranate tree and the sacrifice of the sheep are effective forms of symbolism and imagery that enrich the themes of violence, friendship, and the quest for redemption. Although Hosseini reminds people of a peaceful Afghanistan, he also reveals the agony the nation faces after the Taliban came to power. Violence spreads throughout the story, everything from a harmless activity of kite flying to the rape of Hassan. The pomegranate tree reveals the violence occurring in the novel. The entire story circles around on an action of violence, Hassans rape, and Amirs pretending that Hassans rape never happened. In the novel, Amir wants Hassan to hit him with pomegranates to inflict pain and lessen his guilt; instead, Hassan smashes the pomegranates over his own head. This indicates that violence is the key to lessen the guilt; Amir believes a physical punishment will make Hassan release his pain and get rid of Amirs guilt. In the Quran, the pomegranate tree is spoken of as a fruit in the garden of paradise. At first it appears that way in the novel, but later as more violence occurs, the tree is barren and dead, meaning that paradise has fallen when the Tal iban took over. Afghanistan started to get destroyed and the Taliban kill whoever they like. This violence reflects todays world where people witness violence but walk away knowing they could have stopped it. There are many aspects of this theme many people can relate to everyday. Friendship in the novel is a recurring theme. Both the pomegranate tree and the sheep reveal the changes in the friendship throughout the novel. The friendship between Amir and Hassan is a key factor in the novel. While Amir and Hassan are young they carve their names into the pomegranate tree. Hassan says, One summer day, I used one of Alis kitchen knives to carve our names on it: Amir and Hassan, the sultans of Kabul. Those words made it formal: the tree was ours ( ). The tree symbolizes their relationship. Before the Taliban came to power there was less violence and the relationship was strong, but after the Taliban came to power, Afghanistan became more violent, and the healthy, green tree became dead and ruined, just like Amir and Hassans relationship. The social inequality in Afghanistan plays a key role as Amir begins to think of Hassan as a servant rather than a friend after the rape. Another example of the changes in friendship is shown by the sheep. In Muslims culture, the sacrifice of a sheep is meant to celebrate the faith of the prophet Ibrahim. This is similar to when Hassan, a pure boy is raped by Assef. The sheep symbolized the rape of Hassan because just like the sheep he was slain for the kite that Amir won. This made Amir feel guilty, which made him lose his connection with Hassan. Their friendship desecrated and Amir started to treat Hassan as a Hazara. Redemption is an essential part of the novel, since many sins are endured. When Hassan gets raped, Amir pretends nothing happened and starts feeling guilty. As children, Amir commits many sins, but Hassan takes the blame. The pomegranate tree was healthy and growing, but years later when Amir returns to Afghanistan, the tree is barren and dead, like their relationship. Amir feels guilty because he cant apologize for the rape of Hassan. He feels to redeem himself; he has to take care of Hassans son, Sohrab. Amir goes to great lengths to redeem himself; he gets beaten by the same bully that raped Hassan. This lessens his guilt, and makes him more committed towards taking care of Sohrab. In the story, Rahim Khan writes a letter to Amir; in the letter it says, I know that in the end, God will forgive Forgive your father if you can. Forgive me if you wish. But most important, forgive yourself( ). This is what pushes Amir to risk his life and go back to Afghanistan. He wants to be like his father, so he sets out to help Hassans son. This is like todays world, people make mistakes they go and try redeeming themselves. Anyone in the world can be placed in Amirs situation. In conclusion, the imagery and symbolism used in the novel effectively. The pomegranate tree showes the readers the change in Amir and Hassan`s relationship, whereas the sacrifice of the sheep showes the sins of Amir and how he tries to redeem himself. It enriches the novel and gives the readers a better understanding of the novel. The themes of violence, friendship, and the quest for redemption stands out, due to these techniques; of imagery and symbolism.

The Impact of Technology on Business Essay -- Technological Business e

The Impact of Technology on Business The word business, trade, exchange of commodities are all synonyms. In the early age of civilization business was carried out on the basis of Bata trade as currency came into existence and there were business set Ups our perception started to change towards business but more so since the last 50 yrs with the advent of the information technology the world has turned around. With the establishment of the Internet business has got globalize Businesses are now able to approach overseas market they are no more confined to their areas of their establishment. Business today is inextricably intertwined with technology, from the smallest home office, to a multinational corporation with multiple monolithic legacy application. It is impossible to be in business today without confronting the issues of technology. The way we do business today is different than 30 years ago. Technology has evolved around the areas of telecommunication, travel, stock market, shipping even around our daily lives. E-commerce a system by which people can buy, sell and deal without even seeing the person on the other side has taken a front seat in improving the economy of countries around the world. Technology today has made it possible for monetary institutions to help locate the customers resources and help solve their problems at any given time through online banking. The Internet, a boon to all business, is playing a part of a catalyst; it links millions of customers to its suppliers and vice versa due to this, manufactures are able to cut the role of middlemen a nd are able to deal with the customers, giving them the ability for direct input from the customers about their choices and views of their product. The busi... ...tune magazine on May 2000. In one of the interviews with Kurt Kammerer, the writer Justin Fox contends, "The core of his business is software that uses intelligent agents to arrange business transaction online"(Fortune, 2001) business is also changing the traditional way of doing things,there are virtual markets like(http://www.ebay.com)where by which people are buying and selling products Today there are no limitations to what technology can do to change the way we do Business. From online malls like(http://www.mall.com) to sites likeE-Bay technology has changed the way we do business. What we can conceive we can achieve. What is coming up next might impact our ways of doing business but the major impact, the major changes have began and what will lead now will be enhancing those changes. We have discussed many ways that technology has impacted our businesses.

Pottery in the Contact Zone :: Essays Papers

Pottery in the Contact Zone It is nearly impossible to discuss Native American art without taking into consideration the effect that western culture has had on it. Native American art, in its purest sense, is something that no longer exists. In its place is an amalgamation of an art form that was once completely Native American and the values that western culture has placed on that art form. This cultural phenomenon is what Mary Louise Pratt has termed the â€Å"Contact Zone† which is used to refer to the â€Å"social spaces where cultures meet, clash and grapple with each other, often in contexts of highly asymmetrical relations of power such as colonialism, slavery or other aftermaths as they are lived out in many parts of the world.† (Pratt 34) What Pratt is referring to is the situation that is created when two completely distinct cultures, that operate on totally different levels, attempt to interact. Each culture brings with them certain values and traditions that the other may not e ntirely understand. This predicament often leads to confusion, misunderstandings or sometimes worse. The meeting of western and Indian cultures created exactly this â€Å"Contact Zone† situation that Pratt defines. The aftermaths of the situation have been both positive and negative and have simultaneously posed a threat to the art form while providing opportunities for the artists. Before contact with the western world, pottery making among the Hopi-Tewa Indians was a communal activity which served to strengthen social relations with tribal members not of the same family. Pottery thus objectified valued social relations where sharing with individuals not of one’s matrilineage was both important and necessary for households to functions. (McChesney, 13) As with most Native American tribes, the Hopi-Tewas strove to maintain a strong social network by dividing up the labor and working together to accomplish it. Immediately the differences can be seen between the social structure of American Indian cultures as compared to that of westerners’ which value individuality over community. With the introduction of the railroad to the areas of northern Arizona where the Hopi-Tewas lived, entered new social challenges that threatened the Native Americans’ lifestyles. In an attempt to operate in an American cash economy, many Native Americans began to make pottery to be sold in trading posts to collectors and tourists.

Explication: the gift

This poem is written in free verse, separated into four stanzas each with a varying number of lines and syllables. There is no precise rhyming pattern, but there Is a pattern within the usage of words. The speaker uses bodily words such as palm, hands, face, and head at the ends of lines In the second stanza when describing, In the literal form, when the speaker Is talking about the experience he went through getting the metal sliver pulled from his palm.The speaker repeats those words when he Is describing performing the same process on his wife; remaining Just as calm ND tender as his father was with him. This poem follows a sequence of events, almost Like a timeline. This Is true for the literal reading as well as the metaphorical reading of the poem. The â€Å"gift† that Is passed down from the speakers father to him, and then utilized on his wife, Is a life lesson. At the age of seven, the speaker takes mental notes of his father and the actions that he made, and uses the m when he Is about 20 years older.This poem acts as the path the speaker had to take to get where he is today. The entire poem follows a route; gradually the speaker goes wrought life learning from his father. This has one exception: the third stanza. This stanza, directly in the middle of the poem, acts as a dividing line between the younger and older years of the speakers' life. It has 7 lines, (also the age of the speaker in the beginning) and it also doesn't really flow in the poem.The 2 stanzas prior talk about what happened to him when he was 7, and then the last line of the 3rd stanza and the last stanza talk about life when the speaker was approximately 20 years older. In my opinion this was a smart decision to have these sections divided cause it shows how there is a difference between learning something and using it to your advantage later on. The central metaphor for this poem is that the â€Å"gift† that the speakers' father passes down to him is a life lesson. Th e speaker learns this lesson at an early age and uses it throughout the rest of his life.The â€Å"metal splinter† is a problem that the speaker has faced once when he was a child and that his wife faced later on. The gift that his father passes onto him is the solution to that returning problem. His father teaches him the solution to this obviously important problem and cherishes it. When the speaker says, â€Å"l did what a child does/ when he's given something to keep,† it's clear that the speakers' father wanted his son to have and use this lesson as much as the speaker wanted to be seen as an Image of his father.Explication: the gift BY Nannette Explication #2 â€Å"The Gift† By Lie-Young Lee number of lines and syllables. There is no precise rhyming pattern, but there is a hands, face, and head at the ends of lines in the second stanza when describing, in he literal form, when the speaker is talking about the experience he went through he is describing per forming the same process on his wife; remaining Just as calm almost like a timeline.This is true for the literal reading as well as the metaphorical reading of the poem. The â€Å"gift† that is passed down from the speaker's father to him, and then utilized on his wife, is a life lesson. At the age of seven, the speaker takes mental notes of his father and the actions that he made, and uses them when he is and use this lesson as much as the speaker wanted to be seen as an image of his