Cold War in 1980s - 3505 Words

The Cold War in 1980s – The Prone Seigneur Between the Two Superpowers Since Cold War began at the end of World War in the late 1940s, the two superpowers, the United States and the Soviet Union, were racing their power to get their dominance over another. Each side feared the other’s superior weapons, such as the United States had nuclear weapon and the USSR had their mighty Red Army. The Cold War spread through decades and seemed to be indefinite. Two superpowers with the race of weapon not only weakened their economy but also threaten each other with their massive arsenals. Two sides negotiated to reduce half the numbers of nuclear weapon on each side as they worried that if the war started, it would be the third World War, and the†¦show more content†¦During a heated debate in policy for two of his presidency , Reagan announced research program on Strategic Defense Initiative ( SDI ) â€Å"to find the advanced technologies such as lasers and missile warhea ds, high-energy defense against intercontinental ballistic missile sites† (â€Å"The Strategic† 32). Reagan’s idea, at that time, was to intercept and destroy the incoming ballistic missiles far away from his country. Although many scientists have expressed doubts about the feasibility of SDI technology and the economy have shown the enormous costs , but the government continues to implement this project . The Strategic Defense Initiative was eventually abandoned, and after a few years, it was nothing but a short chapter in history books. The program was hopefully a new revolution in defense system which was told to be impenetrable. But under the political pressure, the Strategic Defense Initiative was slated for failure. The Strategic Defense Initiative was not solely a failure, it had an important meaning of Reagan. Reagan was feared that the US actually could not protect their soil from aggressive weapon which the two superpowers were racing for so many years . Reagan knew the USSR feared the same threat. The Strategic Defense Initiative made the SovietShow MoreRelatedEssay on The Cold War from 1950-19801739 Words   |  7 PagesThe Cold War from 1950-1980 The period of 1950 to 1980 saw the Cold War spread from the traditional playing field of Europe to other parts of the world. However it is quite clear that the USA and the Soviet Union played only a marginal role in originating these conflicts-at the most setting up the basic framework for it to occur. Furthermore, when they did get involved they each did so to varying degrees. The USA seemed to be much more motivated and interestedRead More1980s Political Culture: The Cold War and Mutual Assured Destruction1002 Words   |  4 Pagesï » ¿1980s Political Culture: The Cold War and Mutual Assured Destruction (MAD) 1980s Political Culture Figure 1. Nena, 99 Luftballons (1983) / 99 Red Balloons (1984) A dance-rock protest song from West Germany, during the Cold War partition of Germany. The song describes a nuclear war starting because of misinterpreted signals from a bunch of balloons. Audio available at: http://www.youtube.com/watch?v=UEWHItzvQHk Lyrics: You and I in a little toy shop Buy a bag of balloons with theRead MoreThe Cold War Between America And The Soviet Union Between 1945 And 19801070 Words   |  5 Pagesown interests. A typical case of study is the Cold War. From my understanding, the Cold War describes the relationship between America and the Soviet Union between 1945 and 1980. During this period, neither sides ever fought each other directly, but indirectly they influenced other countries through their ideologies (i.e. America’s democracy and Russia’s communism) to war. For example, America supplied weapons to South Vietnam (anti-communist) to war with North Vietnam (pro-communist), who were alsoRead MoreTo What Extent Were the Moscow Olympic Games of 1980 Affected by Cold War Tensions?1624 Words   |  7 Pagesinvestigation The purpose of this study is to analyze extensively the role that Cold War tensions played in the 1980 Moscow Olympic Games. The analysis seeks to understand the effect that politics, have on the organization, implementation and eventually success of sporting events such as the Olympics. In order to do so, the analysis will address the events leading up to, during and after the Moscow Olympic Games of 1980. The Soviet invasion of Afghanistan in 1979 will be addressed to help place theRead MoreChanges That Shaped American Politics in the 70’s and 80’s765 Words   |  4 Pagesindividuals in the United States, the late 1970s were a troubled and disturbing time. The Watergate scandal, the Vietnam War, ambiguity in the Middle East and the economic crisis in the Nation had weakened the confidence of Americans in their government and in their fellow residents as well. Many Americans supported a new conservatism in social, economic and political life during the 1980s, disting uished by policies of President Ronald Reagan. Politically, the United States experienced numerous changesRead MorePolitics During The 1980 S1383 Words   |  6 Pages Politics in the U.S. during the 1980’s were exciting. Much like everything else during this decade, politics were changing and making a new way for economic development and social construct. Policy in the 1980’s were both huge on foreign policy, and domestic development. The cold war, being the main concern with foreign policy, consisted of Communism versus Democracy, or Socialism versus Capitalism. President Reagan being the face of America and our Commander and Chief, created â€Å"Reaganomics,† whichRead MoreThe 1980 Miracle on Ice1308 Words   |  6 Pageshockey history came thirty-four years ago with the 1980 Miracle on Ice. The Americans defeating the dominant Soviet team at the Olympics was not only an important triumph for USA Hockey, but for the entire nation. Contrary to popular belie f, the underdog win was not only the result of a miracle; it was also the result of a hard-working team led by Coach Herb Brooks. With increasingly negative views on the position of the United States in the Cold War, the Miracle on Ice and the gold medal win liftedRead MoreOlympics And The Cold War1657 Words   |  7 PagesJulia Zucker Mr. Pai US History 13 May 2015 1980 Olympics and the Cold War The 1980 Olympics became a predominant point of contention in the on-going Cold War between the two superpowers; the United States and the Soviet Union. Jimmy Carter, the President of the United States, and Leonid Brezhev, head of the Communist Party of the Soviet Union were at odds and combative towards each other’s political demands. Both leaders were relentless in their pursuit of internal strategic bureaucraticRead MoreThe Cold War And The Soviet Union Hockey1111 Words   |  5 PagesAmerican Sportscaster, Al Michaels, asked America as the last seconds ticked away in the 1980 Soviet-American Olympic hockey game. The Soviet Union hockey team had dominated the hockey world consistently for the previous decade. This era of Soviet hockey superiority came to an end as the underdog American team routed the Soviets 4-3, moving to the next round of competition with a chance to win the gold medal in the 1980 Olympic Winter Games in Lake Placid, New York. The game symbolized confr ontation betweenRead MoreRonald Reagan Prolonged The Cold War Essay1539 Words   |  7 Pagesfactor which played a part in ending the Cold War was the internal unrest of the Soviet Union. Also the ever changing system we know now as International Relations had a role in the conclusion of this time period. I will additionally argue the antithesis of the question and explain how Ronald Reagan prolonged the Cold War. Response: During the Second World War, USA and the Soviet Union came together against a common enemy. It was the immediate events after the War which lead to renewed tensions between

Leadership Theories Of Transformational Leadership

A1. Leadership Theories As the CEO of Zappos.com, an online retailer that specializes in the sale of shoes, Tony Hsieh has seen the company grow from a struggling start up to a billion dollar business. Because of his leadership, Zappos.com was listed as 86 on Fortune Magazine’s list of best companies to work for in 2015. Hsieh’s method of leadership was analyzed against the common theories of leadership and it was found that transformational leadership was the most closely aligned with Hsieh’s approach. Transformational leadership theory describes a transformational leader as someone who â€Å"helps bring about major, positive changes by moving group members beyond their self-interests and toward the good of the group, organization, or society. The essence of transformational leadership is developing and transforming people.† (Textbook chapter 3 Andrew J. DuBrin Leadership 7th Edition) Transformational leadership is produced from people who, with a specific set of values and beli efs are able to motivate others based off that belief system. This kind of leadership produces change through the transformation of the organization from the ground up by the leader inspiring transformation in those around him. There are four distinct traits described by Hargis (2011) that transformational leaders possess: idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration (Hargis, 2011, p. 52). Hsieh specifically demonstrates idealized influence inShow MoreRelatedTransformational Leadership And Leadership Theory Essay1417 Words   |  6 PagesTransformational Leadership Theory was introduced in 1978 by political sociologist James Mac Gregor Burns and expanded by industrial psychologist Dr. Bernard Bass. In this theory, Burns differentiated two styles of leadership: transformational leadership and transactional leadership. In transformational leadership, it is a process where both the leaders and the followers elevate motivation and morality. The transformational leaders pay attention to the needs and motives of followers and help themRead MoreLeadership Theories : Transformational Leadership2251 Words   |  10 Pagesfrom the different theories of Leadership, I found Transformational Leadership the best theory to identify with. Before going further with this theory, I want to state the most accurate Leadership definition for me. Leadership is a development of social influence and an exchange of values, behaviors, and power delegation between leaders and followers, where leaders maximizes efforts of the followers to achieve a collective goal (Kruse, 2013). Moreover, Scholars has divided leadership into different areasRead MoreThe Theory Of Transformational Leadership Essay3267 Words   |  14 PagesBass (Bass Steidlmeier, 1999) condenses many of the criticisms of transformational leaders, stating that they risk succumbing to the temptation of self-promotion, since the process sometimes revolves around impression management, or controlling the flow of information to influence people’s perceptions. He purports that this is incompatible to the maturation of collaboration, consensus-building and participative decision-ma king, and adds that self-promotion and a focus on self-interests can shiftRead MoreTransformational Leadership Theory : Transformational Theory873 Words   |  4 PagesTransformational Leadership Theory As stated by Northouse (2013) transformational leadership is the process whereby a person engages with others and creates a connection that raises the level of motivation and morality in both the leader and the follower (p. 186). The transformational leadership theory focused on bringing about organizational change through the motivation and inclusion of it s employees. Transformational leaders attempted to bring about that change in the organization by changingRead MoreThe Theory Of Transformational Leadership1519 Words   |  7 PagesThe theory of transformational leadership is compelling and exciting. In our text, Leadership: A Communication Perspective, we read that the idea of transformational leadership was developed into a theory in the 1970’s by James MacGregor Burns; Burns saw transformational leadership as a more â€Å"complex and potent† form of management than mere transactional leadership (Hackman Johnson, 2013). Transactional leadership simply offers a t raditional model of leading and following. Within this model, leadersRead MoreTransformational Leadership Theory : The Transformational Theory1280 Words   |  6 PagesThe transformational leadership theory was initially introduced by Burns (1978). Burns (1978) observed the characteristics of various leaders. The transformational theory is centered on the links formed amongst leaders and followers. The transformational leadership theory assumes that people will follow a leader who inspires them, and that a leader with a vision and passion can achieve great things. Also, the transformational leadership theory noted that the way leaders get things done is by showingRead MoreTransformational Leadership And Authentic Leadership Theories1598 Words   |  7 PagesTheories Out of all the different leadership theories I learned about this semester I really feel that I best relate to transformational leadership and authentic leadership theories. During the development of my personal theory I found that these theories tended to list many similar traits, and values that aligned with my own. Additionally, both authentic and transformative theories place a significant amount of emphasis on the relationship between the leader and her/his followers. The success andRead MoreLeadership Theory : Transformational And Transactional Leadership Theories1137 Words   |  5 Pagesvarious theories appeared in literature on situational leadership. In some instances, situational leadership is part of a broader theory and vice versa. Related theories include transformational and transactional leadership, contingency theory, path-goal theory, and personality theories. Life Cycle Theory was not included since situational leadership originated from Life Cycle Theory. Transformational and Transactional Leadership Theories According to McCleskey (2014), transformational leadershipRead MoreLeadership Theories: Transformational Leadership Essay1547 Words   |  7 PagesDescribe the role of leadership types within teams. What are some of the primary reasons teams fail? What can be done to ensure team success? Give a personal example of team success. Support your discussion with appropriate leadership theories that apply. Transformational Leadership can play a role in creating a successful team. It can also be the process that changes and transforms people dealing with emotions, values, ethics, and standards. Transformational Leadership is the process wherebyRead MoreThe Leadership Theory And Transformational Theory1482 Words   |  6 Pagesexecutive, it is important to know these traits and leadership styles in order to be successful in the business and medical world. There are a number of different leadership theories, models, and styles that could be useful towards becoming a successful leader. The situational theory, contingency theory, and transformational theory are the three leadership theories that stand out the most to me. As a future healthcare executive, shadowing these leadership approaches will help me become the successful

Wikipedia the Basis of Unreliable Sources Free Essays

Over the years that Wikipedia has been running, there has been a continuous debate on whether it is a reliable resource or not and no one has been able to come up with a conclusion. However, there are many people who think that they have come up with a compromise, which includes Wikipedia being a good source for basic information but not for the sole information of any given topic. Especially for college students, Wikipedia can get tricky in the sense where it is easy to just read through and agree with; however, it may be misleading and have incorrect information. We will write a custom essay sample on Wikipedia: the Basis of Unreliable Sources or any similar topic only for you Order Now People including college English instructor Jenny Meister, Marquette University Law School student blogger Jessica Slavin, and Internet executive Mark Moran can all agree that Wikipedia is helpful in college research but only for basic knowledge, not for sole information. Throughout college, students must do a lot of book and computer research in order to do papers, class work and home work. The computer research is what scares professors the most because they know how easy it is for the students to click the first link that comes up on Google-Wikipedia. These students seem to get all of their information from the website, which can be edited by anonymous sources at any time. This means that the information is not always correct which can be frustrating to professors. â€Å"As someone who’s been there and done the grading thing, I can tell you that when a professor flips to your Works Cited page and glances over your list of sources, a page full of Wikipedia entries is going to spark a frenzy of eye-rolling and red pen† (Meister). College students not only have to worry about having the wrong information in their school work, but also need to consider Wikipedia in their future careers. They must ask themselves how they should use it and the proper way to use it without hurting themselves. For example, law student Jessica Slavin had stated she was only going to use Wikipedia for background information. â€Å"I will admit that I sometimes read a Wikipedia entry if I want background information about a topic. I do not think, though, that I would cite an entry as proof of anything in court† (Slavin). Wikipedia can be useful at times for background information about a topic, however, it can not be trusted because you are never sure who is writing it, if it is from a reliable source, or if the information is completely accurate. In Mark Moran’s blog about how Wikipedia is not reliable he makes one important point on why it should not be trusted for sole information. â€Å"In March 2009, Irish student Shane Fitzgerald, who was conducting research on the internet and globalization of information, posted a fake quotation on the Wikipedia article about recently deceased French composer Maurice Jarre. Due to the fact that the quote was not attributed to a reliable source, it was removed several times by editors, but Fitzgerald continued re-posting it until it was allowed to remain† (Moran). Moran is making the point that it is the contributor with the strongest agenda who â€Å"wins† and it is not always the one with the most correct information, which makes the site less reliable. For many years, Wikipedia has been known as an unreliable source and to be unused in school, although, it can be useful at times for basic information. Throughout college, students use Wikipedia as a main source which is giving them the wrong information in papers, class work, and school work, which is extremely frustrating for the professors to see. The students need to consider their future and if they would use Wikipedia as a primary source when they are at their future careers. College students should be allowed to use Wikipedia, but only as a basic information source in order to get background knowledge on a topic. How to cite Wikipedia: the Basis of Unreliable Sources, Papers

Alice Walker Biography Essay Example For Students

Alice Walker Biography Essay The story Everyday Use, is being told by a mother who describes herself as a big boned woman, with a second grade education. She had always had to do the work of a man to provide for her family. A mother of two girls with different views on the family culture. Dee, a light skinned girl with nice hair and a full figure. Dee has always scorned the way the family lived. She comes home to visit and wants to take back some of the family heritage, such as Grandma Dees quilts. Maggie, a dark skinned, slim and shy girl, who has never been away from home. Maggie has a different love for the family heritage she will continue to carry it on, like quilting. While Dee and Maggie lived in the same house growing up, they have different believes about their heritage. Two women sat in the yard awaiting a visit from the older daughter, Dee, and a man who may are may not be husband. Dee, was very hard on the familys way of life, has gone to college and now seems to be a distant memory. Her mother imagines of being reunited with her daughter on television. She visions the perfect reunion someone would tell her what a fine daughter she has raised. Dee would come out in tears embracing her mother and pinning and orchid on her dress. Maggie, who is not bright and bears scars from a server house fire many years ago still, remains intimidated by her glamorous sibling. Her mother was astonished; Dee arrive wearing an ankle-length, gold and orange dress, bracelets and gold earrings hanging down to her shoulders. Her hair it stand straight up like hair the wool on a sheepWalker 283. Dee greets her family with a Swahili good morning. Her companion offers a Muslim greeting and tries to show Maggie a ceremonial handshake that she does not understand. Dee mother tried to start a conversation with Dee by calling her name. Dee explain that shes change her name to Wangero Leewanika Kemanjo, because I couldnt bear it any longer, being named after the people who oppress meWalker 283. Wangero mother attempted to explain to her how far back her name go into the family history. Dee had been embarrass of her mothers house and possessions when she was younger the mother believe she was happy when the old house burn down, but now she seem to be happy with the old way of life. With her newfound joy with her cultural heritage, she takes photographs of the house, including her mom, sister, and a wandering cow. Dee, while eating, remembered she wanted to ask her mother if she could have the butter churn top whittled by her Uncle Buddy, do she may use it as a centerpiece for her table. Dee, after getting the churn top, she then ask for the dasher. Now her attention turns to a trunk at the  foot of her mothers bed. After she goes through the trunk, she returns with two quilts. The quilts become symbolic of the storys theme; in a sense, they represent the past of the women in the familyMaster Plots 733. Dee asks if she can have the quilts. Maggie in disbelief that Dee asked for the quilts slammed the kitchen door. The mother offers some other quilts that were in the trunk to her, she refused because the quilts because they were made with a machine. Then she tells Dee that she had promised the quilts to Maggie a wedding present. Dee tells her mother that Maggie would not appreciate the quilts and that she would use them in everyday use. Dees mother says she hope Maggie would use the quilts. The two sisters values concerning the quilt represent the two meaning approaches to art appreciation in our society. Art can be valued for financial and aesthetic reasons, or it can be valued for personal and emotional reasonsJokinen

Extra Sensory Perception Essays (1344 words) - Parapsychology

Extra Sensory Perception Have you ever had the feeling that you've been in an establishment before you've actually gone inside? Did you ever feel like you've known that something was about to happen before there were any signs that it was about to occur? If you're not a skeptic about the powers of the mind, then there might just be an explanation for your seemingly coincidental premonitions. It's a phenomenon called extra sensory perception, better known as ESP. The textbook definition of this classification of parapsychology is "sensing" anything beyond the normal.(www.paranormalatoz.com) Most scientists do not believe that this phenomenon exists. Nevertheless, controversial evidence can be used to sway the incredulous. By viewing and researching evidence of ESP and/or having a personal experience, the truth lies within the eye of the beholder. The man who said it best was C.G. Jung during a lecture given to the Society for Psychical Research in 1919. He quotes, "I shall not commit the fashionable stupidity of regarding everything I cannot explain as a fraud." (http://moebius.psy) ESP includes telepathy, precognition or premonition, and clairvoyance or "remote viewing".(www.paranormalatoz.com) Telepathy is the direct response to another individual's thoughts.(Schmeidler,805) Premonition is a direct response to a future event.(Schmeidler,805) Clairvoyance is the direct response to a future event.(Schmeidler,805) These types of ESP and other forms of parapsychology were not even studied until 1882.(Schmeidler,806) In 1882, the Society for Psychical Research was established in London , England by a extraordinary group of Cambridge scholars. Its purpose was to examine allegedly paranormal phenomena in a scientific and unbiased way. It was the first society of its kind in the world. (http://moebius.psy) This society is still in full operation today, 117 years later. The actual term extra sensory perception wasn't used until the early 1930's. During this time an American scientist, Joseph Banks Rhine first began his ground breaking experiments testing ESP's validity.(Encarta) His research was conducted at the Parapsychology Laboratory of North Carolina's, Duke University.(Encarta) Rhine's most well-known experiment involved a deck of twenty-five cards. On the cards, written in heavy black ink, each card had a different design on them. The designs included a star, a cross, a square, or wavy lines.(Encarta) The concealed deck of twenty-five cards was shuffled. One random card was drawn from the deck at a time and the test subject was asked to identify the hidden marking on the flip-side of the card. If the test subject correctly identified five out of twenty five cards correctly, it was considered pure chance.(Encarta) Rhine and his associates concluded that if the individual named six out of ten of the cards correctly, then indeed the test subject possessed extra sensory perception.(Encarta) From his experimentally proved evidence, it can easily be seen which stand Rhine took on the controversial existence of ESP. However, not all scientists had acknowledged the authenticity of his trials and the legitimacy of this branch of pseudo-science called parapsychology. Certain scientists do not believe in the reality of extrasensory perception due to their lack of faith in the experiments that test it's existence. These scientists claim that the ESP experiments are hard to if not impossible to repeat.(Encarta) In researching, scientists also observed that test results differ according to the subject's attitude. Individual's that had biased opinions of the ESP testing did not score nearly as high as those who were open-minded toward the experiment. (Schmeidler 805) Psychologists analyzing the testing methods concluded that the subjects who doubted the credibility of extrasensory perception were consciously trying to succeed in the testing, but could have been unconsciously wanting to fail.(Schmeidler 805) This is an example of what scientists call the "file drawer" effect. This is better explained by stating that the "...results that the experimenter likes are published, but other results stay buried in the files." This makes it hard to know if information given is accurate or falsely misinterpreted.(Schmeidler 806) This main recognition of possible false data is why the majority of conventional scientists disregard the findings made in the field of parapsychology. The discoveries are labeled unscientific or at best inconclusive. However, even if the most solid evidence is found to conclude that ESP does in fact exist, there will always be the skeptical scientist who will feel that the entire basis on which parapsychology is grounded is nothing but a fraud. Perfect examples of this ignorance are psychologists, Samuel Moss and Donald C. Butler. Both psychologists are set in denying the existence of ESP despite seemingly well-founded evidence. Their mutual view is that the widespread belief in extra sensory perception can be, "attributed to cultural and psychological factors."(Rubenstein,46) For example,

It as a Dummy Subject in Grammar

It as a Dummy Subject in Grammar The word it can be a  subject (or dummy subject) in sentences about times, dates, and the weather (such as, Its raining) and in certain idioms (Its OK). Also known as ambient it or empty it. Unlike the ordinary pronoun it, dummy it refers to nothing at all; it simply serves a grammatical function. In other words, dummy it has a grammatical meaning but no lexical meaning. Examples and Observations Here are some examples: It is hot, it is late, and it is time to go.It will be morning soon.Juan WilliamsBut it is a new day. The need for honest conversations across racial as well as ethnic and religious lines has never been greater.William FauknerHe did not know it was midnight and he did not know how far he had come.Its Always Sunny In PhiladelphiaWaitress: Wow, why are you so sweaty?Charlie Kelly: Its really hot in here.Waitress: Its not hot, its freezing.Charlie Kelly: Its freezing, isnt it. They are blazing that AC.Penelope FitzgeraldIts a pity that Kattie couldnt be here tonight.Sean Astin, Lord of the Rings: The Fellowship of the RingIts a shame, really. Lady Galadriel gave me that. Real elvish rope.Bob DylanAnd it aint no use to sit and wonder why, babe,If you dont know by now.Wallace StevensIt was evening all afternoon.It was snowingAnd it was going to snow.The blackbird satIn the cedar-limbs.Christopher J. Halle[S]nowing is just snowing: not even God can snow, and although we can be snowed on, i n, or under, the meaning of the verb snow just doesnt require anything to be snowed (except snow itself, I suppose, but that would be a little redundant). So semantics doesnt explain why we need to express a subject, even a dummy one like it in It is snowing. Verbs That Accompany Ambient It James D. McCawleyAmbient it occurs only in combination with a limited set of verbs and predicate adjectives that express environmental conditions (especially, but not exclusively, the weather):- (8a) It was raining/snowing/thundering/pouring.- (8b) It was hot/cold/pleasant/delightful/unbearable/disgusting/uncomfortable in the attic.- (8c) I like/enjoy/hate it here.- (8d) Its third down and twelve to go.- (8e) Its intermission now.- (8e) Its 4:00.In most instances ambient it is the subject of its clause either in surface structure or in what is arguably the deep structure (as in the case of The lake makes it pleasant here, which allows an analysis in which the deep structure direct object of make is a sentence It is pleasant here whose subject is ambient it). Subject Extraposition Rodney D. HuddlestonClauses with a subordinate clause subject generally have variants with the subordinate clause at the end and dummy it as the subject:- a. That he was acquitted disturbs her.- b. It disturbs her that he was acquitted. Using Dummy It in African-American Vernacular English Fern L. JohnsonThe use of dummy it (Labov, 1972a) corresponds to particular meanings in AAVE. Roughly equivalent to SAE there, it can be found in contexts such as the following: It wasnt nothing to do and Its a new car, which compare to SAE There wasnt nothing to do and Theres a new car. This dummy it exists in Gullah as well and is likely a direct retention from plantation creole. Also Known As: ambient it, introductory it, prop it, empty it, nonreferential it

Can A Democracy Be Successful In The Arab World Essay

Can A Democracy Be Successful In The Arab World - Essay Example The commentators often speak about unpredictable social effects that may occur as the result of the attempts to bring democracy to the definite societies outside. The example of USSR is a sample of such unpredictable implosion, when the reforms of Mikhail Gorbachev, integrated into the archaic society by force, resulted in implosion of the state. And such consequences may include not only radical shifts of the society; the other point is that if any kind of resemblance of democracy appears, nobody could foresee what it would look like in this definite society in future. The commentators cite Iran as an example of the point. It is evident that the necessary reforms should be carried out from the outside, by the government and with the help of legislation. However, nobody can say who is to convince the government of any Muslim country that the necessary changes are to be taken. (Turi) The historical experience shows that the USA demonstrated rather careful attitude to this question in the past. Those who comment on the George Bush's speech on Palestine and its successful movement towards the democracy, as it established democratic government, state that he expressed the fear that other countries of the Arab world are likely to missing this point. (Ahrari) The experts regard Jor... The commentators cite Iran as an example of the point. It is evident that the necessary reforms should be carried out from the outside, by the government and with the help of legislation. However, nobody can say who is to convince the government of any Muslim country that the necessary changes are to be taken. (Turi) The historical experience shows that the USA demonstrated rather careful attitude to this question in the past. Those who comment on the George Bush's speech on Palestine and its successful movement towards the democracy, as it established democratic government, state that he expressed the fear that other countries of the Arab world are likely to missing this point. (Ahrari) The experts regard Jordan as the most probable follower of Palestinian-administered territories. Lebanon is also regarded as the country that is coming closer to the democracy, due to the fact that this country doesn't have a strong leader, like Saddam Hussein. The situation in Syria is better now, than it was in time when it was ruled by Hafiz Assad, the father of the current leader of the nation. But the system created by this leader is strong and stable, so there are no evident signs to change to more democratic character. The case with Iraq is regarded as the most hopeless. It is evident that even with the absence of such leader as Saddam Hussein, this country is not likely to swing to democratic system soon. Among the countries of the North Africa, the experts regard Morocco as the most probable candidate for providing democratic changes. However, the other states of this region are supposed to keep up to authoritarian system of governing the country at the nearest future. The leaders of these countries bring their sons up

Multiple intelligence Essay Example | Topics and Well Written Essays - 1000 words

Multiple intelligence - Essay Example For example, linguistic intelligence is primarily the ability to read, write, and speak effectively, which is of prime importance in career fields such as teaching, journalism and psychology. Similarly, each type of intelligence is the fountainhead of certain specific skills and abilities, which point towards definite career options.The author then goes on to illustrate how the Multiple Intelligence theory can be used in the teaching-learning process and proceeds to highlight the benefits of the use of Multiple Intelligence teaching practices in helping to make students meaningful learners. The Multiple Intelligence theory pre-supposes that each child has his or her own strengths and his or her own way of learning. This makes the Multiple Intelligence theory better suited to individual needs upon implementation. Accordingly, a child with superior kinesthetic intelligence must be taught with more hands-on activities, while a child with better spatial intelligence will learn faster and better with maps, diagrams and other visual inputs. He cites the example of the New City School in St Louis that has applied this theory successfully. The school keeps Multiple Intelligence in mind while developing its curriculum, during classroom instruction and finally at the time of assessment. It has been found that these students average good scores in subsequent standardized tests. The author then gives us a brief glimpse of how he plans to implement the Multiple Intelligence theory in agricultural education. Agricultural education being multifaceted, the possibilities are endless. The author would like to instruct his students through presentations, speech contests, quiz bowls and the like. Lastly, the author discusses the limitations of this theory and also touches briefly on the implementation problems that the theory might pose for educators. Critique The theory of Multiple Intelligence presents interesting possibilities in classroom application. In fact, it "opens up eight different potential pathways to learning" (Armstrong T). It suggests that teachers present their lessons in a wide variety of ways using music, cooperative learning, art activities, field trips, role play, pictures, multimedia etc. This will help teachers to reach out to students who have different types of intelligence to go beyond conventional linguistic and logical methods and choose the learning tool they want. Gardner's theory of Multiple Intelligence helps teachers, school administrators and parents' to understand the learners better. However, only the very conscientious of teachers will be able to apply it on a regular basis. A teacher will have to be truly and deeply interested in children to understand how their minds are different from one another's. Anne Guignon, in her article on Multiple Intelligence, refers to Linda Campbell, who has outlined five ways in which the Multiple Intelligence theory can be implemented. These are: - Lesson design. In this the teacher may even focus on his or her own intelligence strengths. Interdisciplinary units. Here two or more units may be combined. Student projects. Students can initiate and execute their own projects depending upon their individual abilities. Assessments. Assessments ca be devised to test Multiple Intelligence. Students can be allowed to devise the way they want to be assessed. Apprenticeships. Apprenticeships will enable students to work with their specific abilities. One cannot discount the use of technology in the classroom, as one of

Personal Statement of Purpose for MA in Criminal Justice to Loyola

Of Purpose for MA in Criminal Justice to Loyola University of Chicago,IL - Personal Statement Example This foundation I suppose bears enormous impact on my decision to pursue further studies involving criminal justice system. Through my work as a manager of a commercial department back in Russia, I obtained profound realization of the immense worth there is in building people’s confidence at work. I used to supervise six people at this stage and treating each of them with fair amount of reward or sanction deserved became essential as it reminds every person that justice does exist. During my undergraduate years prior to this, I studied diligently and was also conscientious of taking academic details in account so that as early as this period I had already practiced even distribution of energy to each scholastic assigned task besides wise management of time. At school, I made sure that I could get my points across with adequacy in any aspect without offending the other party and in return, allowed others to be listened to sincerely. Such endeavor has not ceased to this age and even while I took up Management in Social Sphere which was another huge step in my learning to adjust with different kinds of people and value deep human relations where everyone is synergistically encouraged to express diverse opinions with respect to social matters that tap into politics and economy in general.

Reflect on a personal experience within our time at our clinical rotation

Reflect on a personal experience within our time at our clinical rotation The purpose of this caring paper is to reflect on a personal experience within our time at our clinical rotation in which a patient experienced two of Watsons lower order of needs. Doris Grinspun (2010), a professor from York University defines caring as thinking, doing, and being representing the ways in which nurses enact caring work and manages relationships and present key courses of action in which nurses enact their work focusing on rules of engagement and inequalities. From this, we can establish that caring involves every interaction a nurse has with a patient, from the first introduction, throughout the healing process and the termination phase between the nurse and client. Caring science embraces all ways of knowing/being/doing: ethical, intuitive, personal, empirical, aesthetic, and even spiritual/metaphysical ways of knowing and Being (Watson, 2008). This paper will focus on a description of my patient and their diagnosis, caritas processes, two of Watsons lower order of needs which will include activity/inactivity and sexual intimacy, and possible nursing interventions that can be put into place to help improve the quality of care for the hospitalized patient. The personal encounter with a patient with two of Watsons lower order of needs was diagnosed with dementia, or failure to cope. Dementia is the development of multiple cognitive deficits, manifested by memory impairment and other deficits affecting language, inability to carry out motor functions, failure to recognize or identify objects and a disturbance in functioning (Jarvis, 2009). It was evident when dealing with this patient that she had a cognitive impairment. I introduced myself to her on the first day, and when I returned to her bed side the following morning to get her up and take her vital signs, she had no recollection of who I was from the previous day. I had to continuously remind her who I was throughout the course of the two days I was in clinical. She referred to the nursing students as the kids in blue. Her diagnosis mainly affected her ability to remember people, place, and sometimes memories, but when it came to retaining facts, she was very capable; an example wa s the recreational therapy that she attended in which she was always able to answer the trivia questions or the answer to the crossword. Over the course of the two days in which she was my assigned patient that I was to care for, I got know her well. She trusted me from the beginning because she knew I was just doing my job. She quickly began to open up to me and told me about her family. She came from a large family of six kids, of that she had four brothers all of whom always looked out for her and her sister. She was born and raised, and lived in Oshawa her entire life. While growing up, her family lived on a farm. Herself and her siblings assisted in the chores around the bard, including milking the cows and gathering the chicken eggs. My patient married her husband in her twenties and had four kids; three sons and one daughter. She informed me many times that she loved her family and enjoys when any member of her family is able to come and visit her. One of Watsons lower orders of needs is activity/inactivity. One of the health challenges my patients experiences was the fact that she was non-ambulatory. She was only allowed to be in her bed or in her wheelchair because she had a high risk of falling. Due to her lack of ability to move around, her muscles would slowly start to experience atrophy. Deconditioning is a process or physiological change following a period of inactivity or bed rest that results in a decrease in muscle mass, weakness, functional decline and the ability to perform daily living activities (Gillis MacDonald, 2008). It is observed in an increasing frequency as a consequence of hospitalization for many older adults. While in the hospital receiving care, many elderly patients, due to age, begin to grow frail and are at a greater risk of falls. To counteract this problem, many patients are assigned bed-rest, or stay in their wheel-chair all the time. This limits the patients ability to get up and walk around. A recent study concluded that older hospitalized patients 70 years and up showed a decline in activities of daily living associated with deconditioning on discharge (Brown et al., 2004). To prevent deconditioning, a nursing intervention must be to look for risk factors and intervene proactively. This is assuming that nurses have the prerequisite knowledge, skills and attitudes to recognize and respond to the specialized needs of hospitalized older patients. I found that my patient had a hard time accepting the fact that she was unable to get out of her wheelchair and walk around. At one point she was so determined she unbuckled herself and attempted to get out and walk. Having to go in there and tell her otherwise was a challenge because seeing the disappointment in her eyes upset me. Physical inactivity is a risk factor for many conditions experienced by the elderly. Exercise helps older people feel better and enjoy life more, even if they think they are too old or too out of shape (Ebersole et al., 2008). Gerontological continuing education programs should contain a core component on the prevention of deconditioning (Gillis MacDonald, 2008). It should focus on diagnosis and assessment of risk for deconditioning, prevention, interventions, and strategies for the patient and family teaching. I believe that due to her inactivity, or lack of mobility, her routine was rather repetitive; get up, vitals, bed bath, get dressed, get into whee lchair and sit there until she wanted to go back to bed. A persons need for activity/inactivity is fundamental and central to ones life, as it affects the ability to move about and interact with his or her environment and to control ones external surroundings (Watson, 2008). To maintain competency in the field, the nurse must use his or her knowledge, skill, judgment, attitudes, values and beliefs to perform in a given role, situation and practice setting (CNO, 2002). It is important to establish best practices in gerontology and implement them in a consistent manner to improve the knowledge of nurses. This will enhance the confidence level and provide to the elderly the quality care that they deserve. The other lower orders of need of Watsons that will be discussed in this paper is sexuality and intimacy. Touch affects almost anything we do; all humans require touch (Ebersole et al., 2008). To a palliative patient in a hospital or in a nursing home, they tend to lose the sense of touch, which can be a form of comfort or help decrease anxiety, from their loved ones, due to them passing on or the distance put between the patient and the remaining family members. Hollinger and Buschmann (1993) proposed that attitudes toward touch and acceptance of touch affect the behaviour of both caregiver and patient. As a nurse, either a task related touch, or even an expressive form of a touch such as holding the patients hand will show a supportive nature, and that is all the patient requires, a form of touch and belonging. When working with my patient, although she had a few family members who did come to visit her, they lived a bit farther away so travelling to pay a visit was a challenge. With her diagnosis of dementia, she also tended to not remember clearly. She told me various times that everyone just forgot about her, no one cared and she was stuck in the hospital until she was gone. She did not lack the companionship of others; she just tended to forget about it sometimes. Nurses provide health services to an increasing number of older adults in acute care settings (Turner et al., 2001). Although there are many patients requiring care in either a nursing home or on a geriatrics ward of a hospital, every patient requires the companionship of others, especially if the patient does not have visitors to come. Just a couple minutes taken out of your day to talk with, or give a back rub to a patient is all they need rather than being stuck with a window to look out of, or a roommate that does not want to talk, or sleeps all day. We all need each other to maintain a healthy lifestyle. Nurses need to think about touching as part of caring (Ebersole et al., 2008). A nursing intervention that could be helpful to improve this order of is the type of culture that you were born into. It will give you the experience you need and will have a large influence on your comfort level with touching others. Be sure to assess a patients readiness to being touched with a social touch. Enhance the knowledge and skills of staff nurses in providing care to elderly patients (Turner et al., 2001). One cannot enter into and sustain Caritas practices for caring-healing without being personally prepared (Watson, 2008). Developing and sustaining a helping-trusting caring relationship is one of Watsons Caritas Processes (2008). For a nurse to be personally prepared means knowing and understanding the practice to which will be carried out and providing the best safe, competent, quality care to which the patient deserved. For this process to be carried out in regards to caring for an elderly patient would be to be a positive role model who understands the job description and articulates professional practice while providing care. As a nurse, the best way to provide care to any patient, no matter what the diagnosis is to develop a caring relationship of skills and caring competencies, not necessarily about the technique. As a nursing student, while I was caring for the patient I described above, although I learned the technique to take vital signs, perform a bed bath, and perform asse ssments, it is about the relationship which I form with my patient. From the beginning, ensure that the patient feels a sense of trust and feels care, not just the sense from the nurse this is my job, Im just doing my job and leaving, making the patient suffer the consequences of noncaring such as fear, helpless, and vulnerable. Authentic caring relationship building is concerned with deepening our humanity; it is about processes of being-becoming more humane, compassionate, aware, and awake to our own and others human dilemma. Being present to, and supportive of, the expression of positive and negative feelings is another of Watsons Caritas Processes (2008). The first priority nurses should consider when caring for patients is their health and safety. In order to do this, a nurse must be open and supportive of the care that is being given to the patient. It is through being present to and allowing constructive expression of all feelings that we create a foundation for trust and caring (Watson, 2008). When caring for my patient described above, there was a moment where she was having negative feelings about being in her wheelchair. I allowed her to express all her thoughts and opinions on the issue she was having and from there, using communication and problem solving, together we were able to solve her problem. The best way to achieve a solution when dealing with a client with a problem is through the connection with the patient. A nursing intervention is to allow the patient to express his or her feelings , whether they are positive or negative. By allowing the facilitation of expression, the nurse permits the process of personal expression and acceptance of ones feelings while also creating an awareness of feelings put out into the open to release and form a constructive way to deal with them. The nurse can provide the older adult with a therapeutic environment that supports the clients independence (Arnold Boggs, 2007). Make sure the client feels safe both physically and emotionally to open up and express the problem and ensure that the problem will be resolved if both the client and nurse collaborate together to fix it. While caring for clients during clinical, we learn hands-on skills, experience things first hand, make mistakes and learn from them, and provide the best quality care to patients. The best parts of caring for the older patients are the conversations, positive attitudes, even though they are in a hospital and the encouragement they give. The encouragement that our group of nursing students will be great nurses, and have the qualities of a good nurse to provide safe, competent, quality care. Given the increase age of population and the small decrease in the number of family physicians, we need to do a better job preventing frailty and common conditions of aging (Frank, 2010). This can be done through advocacy and health promotion. Enjoy the interactions with the elderly people as a special part of providing care. The caring component of nursing practice has become an increasingly visible activity of nursing (Clarke, 2007). Patients expect nurses to provide treatment to assist with heal th promotion, but they also expect to receive safe, competent care. The patients do not want to feel that they are a hassle, or are looked down upon because of a disease or diagnosis. A nurse must respect each individual need and not pass judgment. The role of a nurse is to put the patient in the best condition for nature to act upon him or her; caring, healing, loving relationships are natural (Nightingale, 1969).

Upholding Shakers Traditions :: essays research papers

Traditions Upheld The Shakers are universally admired for their architecture and handcrafts. Shakers believed that they served God by approaching every task with care. This care resulted in a distinctive Shaker style of architecture, furniture and decorative arts characterized by traditional Shaker values of simplicity, utility and fine craftsmanship. The Shaker sense of order and neatness is reflected in the clean lines and lack of ornamentation of their designs. Shakers were pioneers of the principles of form and function advocated later by architects and designers. The Shakers, or United Society of Believers in Christ’s Second Appearing, are the most enduring and successful of the many communitarian societies established in America in the 18th and 19th centuries. The first Shakers, led by Ann Lee, came to America from Manchester, England, in 1774 seeking a place to freely practice their religious beliefs. Near Albany, New York, they established the foundation for a unique sect which has endured for more than 220 years. The early Shakers traveled through New England and New York, attracting converts who were impressed by the kind of personal, spiritual relationship with God preached by Ann Lee. Converts gathered into communities, bound by their shared faith and a commitment to common property, celibacy, confession of sins, equality of men and women, isolation and separation from the world. By the 1830s nineteen Shaker communities had been established in New York, Massachusetts, Connecticut, New Hampshire, Maine, Ohio, Kentucky and Indian a. Shakerism reached its peak in the mid-1800s, with an estimated five thousand members. There are still a few Shakers around today. The village that was most discussed by Susan Jackson Keig was in Pleasantville Kentucky. She discussed the Shakers singular way of life and their very detailed lives. There were four villages in Ohio, two in Kentucky and one in Indiana. There were nineteen major Shaker villages. These people new the secrets to live they seemed to live longer and be in better health. The Shakers were caring people they would take in orphans and all sorts of people, they did not discriminate against who was allowed in their village. Susan Jackson Keig showed a medley of beautiful pictures that can not be found any where else. I really enjoyed her presentation. Upholding Shakers Traditions :: essays research papers Traditions Upheld The Shakers are universally admired for their architecture and handcrafts. Shakers believed that they served God by approaching every task with care. This care resulted in a distinctive Shaker style of architecture, furniture and decorative arts characterized by traditional Shaker values of simplicity, utility and fine craftsmanship. The Shaker sense of order and neatness is reflected in the clean lines and lack of ornamentation of their designs. Shakers were pioneers of the principles of form and function advocated later by architects and designers. The Shakers, or United Society of Believers in Christ’s Second Appearing, are the most enduring and successful of the many communitarian societies established in America in the 18th and 19th centuries. The first Shakers, led by Ann Lee, came to America from Manchester, England, in 1774 seeking a place to freely practice their religious beliefs. Near Albany, New York, they established the foundation for a unique sect which has endured for more than 220 years. The early Shakers traveled through New England and New York, attracting converts who were impressed by the kind of personal, spiritual relationship with God preached by Ann Lee. Converts gathered into communities, bound by their shared faith and a commitment to common property, celibacy, confession of sins, equality of men and women, isolation and separation from the world. By the 1830s nineteen Shaker communities had been established in New York, Massachusetts, Connecticut, New Hampshire, Maine, Ohio, Kentucky and Indian a. Shakerism reached its peak in the mid-1800s, with an estimated five thousand members. There are still a few Shakers around today. The village that was most discussed by Susan Jackson Keig was in Pleasantville Kentucky. She discussed the Shakers singular way of life and their very detailed lives. There were four villages in Ohio, two in Kentucky and one in Indiana. There were nineteen major Shaker villages. These people new the secrets to live they seemed to live longer and be in better health. The Shakers were caring people they would take in orphans and all sorts of people, they did not discriminate against who was allowed in their village. Susan Jackson Keig showed a medley of beautiful pictures that can not be found any where else. I really enjoyed her presentation.

Intra-Racial Discrimination

Krystal LopezPage 1 10/23/11 Hispanics Vs. Hispanics: Inter-racial Discrimination Many Americans believe that racial discrimination is no longer problematic in today's society. Situations of interracial discrimination are often cited, but this does not to take into account that there is often conflict within the race as well. This misconception stems from the fact that diversity amongst the racial groups is often overlooked. Intra-racial discrimination is when a person or group of people of the same race use factors including, but not limited to, socioeconomic background, appearance, and kin color. Social or workplace hierarchies often develop under racial influence. Hostilities and tensions can reside in every race of minority, but it is highly apparent in the Hispanic community. Intra-racial discrimination has far reaching effects on not only the individual minority, but on the race as a whole. The pressure of this type of discrimination affects how Hispanics collaborate within a s ociety of American superiority. For instance, people of Hispanic descent who do not speak Spanish are often mistreated by people of their own, ethnic background. These people might be found ulturally lacking and treated differently from those that speak the language. The differences within a specific race are nothing more than that. They are purely genetic or cultural, and do not hold any value. It becomes a matter of cultural perception of what is expected rather than an actual cultural lack. Typically among Hispanics and other ethnic minorities, discrimination is an increasing actuality witnessed even in the workplace. With the Hispanic population growing rapidly, along with their increasing numbers of employment, it is becoming more apparent that inter and intra-racial iscrimination will target them as both victims and perpetrators. A hierarchy, or pecking order between races and within races, and biased management are some of prime examples of workplace inequalities. Situations like these occur because of the lack of people's understanding of diversity. Page 2 Discrimination is also prevalent within a race as seen in how some believe that varying skin tones is cause for racial disparity. With a wide array of skin tones, Hispanics believe they are easily targeted for ridicule and mistreatment. Even within their own race, some believe that lighter skin tones rovide them much more opportunities, and can help them to be more successful in a white dominated community. More opportunities were provided for those with lighter skin. Not only do Hispanics in America face more discrimination in regards to their outer appearance, they also deal with the constant battle of being accused that they are not being ethnic enough, or being too â€Å"Americanized† and not keeping their culture and traditions alive. Part of the Hispanic population across the Mexican border feel that American Hispanics are â€Å"traitors† to their thnicity because they have denied themselves their rich, historical culture and thus abandoned their roots. Some Non-White Hispanics discriminate against their own race, not because of any physical differences, but because of the similarities they share. Some identify with whites to such an extent, that they believe they are white themselves. Ultimately, being discriminated against can lead to the shameful denial of one's self and their heritage, in hopes of becoming a more easily accepted member of a predominantly White America. Their wish is to assimilate into the culture and to â€Å"fit in†. In the article, Raising the Status of the Cashier, Agius and Lee report on their findings while observing the interaction between Hispanic cashiers born in another country and their white customers. The results of their three month long observations and their twenty interviews, was very surprising. La Canasta is an ethnic market catering to the Hispanic population in the area. When it was originally proposed for that area, local communities tried to stop it from being put in. The employees are all Hispanic and the cashiers are all Hispanic females that were born in another country and do not speak Page 3 English. Due to the fact that this store caters to the Hispanic population, it was interesting to learn that over a period of time, the white customer base actually jumped dramatically. What the researchers found even more interesting was the fact that the Hispanic cashiers actually treated the white customers better than the Hispanic ones. The cashiers thanked the white customers on an average three times compared to one on the Hispanic customers. They spent more time and lingered on the sale with the white customer. The Hispanic cashiers tended to be more friendly and smile with the white customers. These findings went against the findings of previous research under McCormick and Kinloch (1986). This research indicated that it was more about the racial situation between whites and Hispanics rather than the race of the cashier. This was not the case at La Canasta. It appeared that the cashiers went the extra mile for their white guests. Even though, it was impossible to verbally communicate, the cashiers would joke with the white customers more than the Hispanic ones. When asked why they went to this specific store, the white guests indicated that they liked being the only hite person in the store and receiving personalized attention. When the cashiers were asked about the diverse background visiting the store, they all indicated that there was a fair percentage of white people. When asking the white customers, they all indicated that they were the only white people in the store even if there were other white people in the store at that very time. La Canasta shows that their can be discrimination within the same race. â€Å"The cashiers do not resent their White customers†¦ and accept their place in the social hierarchy† (Agius & Lee, 214). It appears that the cashiers felt that there was a growth in social status by helping the white customers. Thus, consciously or subconsciously, they treated the white customers better than their own nationality. The cashiers believe that â€Å"their presence alone raises their status† (Agius & Lee, 215). They are not just cashiers, but cashiers that serve white customers. Page 4 Discrimination has been around for thousands of years. It seeps into all societies and often changes rational men to irrational. It is not just between two races; it knows no bounds or restrictions. Within a culture, there can be discrimination. It can be based upon the slight shade in a skin tone, to the perception that one's race may elevate social status. It covers all facets of a culture from customs to speaking the language. Diversity within the Hispanic culture provides many outlets for discrimination of all kinds. It is just as destructive intra-racially as it is inter-racially. Works Cited Jody A. Agius and Jennifer Lee, â€Å"Raising the Status of the Cashier: Latina-White Interactions in an Ethnic Market,† 18/10/201: 27 pages, Springer

Free Essays on Steel Manufacturing

MANUFACTURING PROCESS Some of the technological options for converting iron ore to steel products is schematically shown below.Hot metal and crude steel process are also inter linked among themselves as represented by arrows. OTHER STEEL MAKING PROCESSES THE ELECTRIC ARC FURNACE The electric arc furnace as the name suggests is a furnace in which heat is generated with the aid of electric arc produced by graphite electrodes. The main components of the electric arc furnace are the furnace shell with tapping device and work opening, the removable roof with the electrodes and a tilting device. The furnace shell is circular and with a refractory lining. The work opening and the tapping device are arranged opposite each other for tapping purposes, the complete furnace is tilted to an angle of about 42 degrees. Normally, the furnace is charged with its roof removed. When scrap is added, a charging bucket travels over the furnace, the bottom opens and the scrap is charged into the furnace within a few minutes. During the process, a control system advances the slow burning electrodes. High voltage is transformed into low voltage and high amperage. The most important parameter for the efficiency of an electric arc furnace is the "specific appa rent power of the transformer" - in terms of 1 t of charge. Values range from 300 to 750 kVA/t (kilo-volt-ampere per tonne). In some cases, as much as 1,000 kVA/t has been installed. THE MELTING PROCESS The electric arc furnace process generally follows the following pattern.  · Charging  · Melting  · Oxidising  · Deoxidising or refining Besides scrap or sponge iron, the charge also includes the ores, fluxes (lime, flourspar), reducing agents (carbon) and alloying elements in the form of ferroalloys. These can be added through the work opening before or during oxidizing. Process begins with the ignition of the electric arc. After melting, further scrap can be added. An additiona... Free Essays on Steel Manufacturing Free Essays on Steel Manufacturing MANUFACTURING PROCESS Some of the technological options for converting iron ore to steel products is schematically shown below.Hot metal and crude steel process are also inter linked among themselves as represented by arrows. OTHER STEEL MAKING PROCESSES THE ELECTRIC ARC FURNACE The electric arc furnace as the name suggests is a furnace in which heat is generated with the aid of electric arc produced by graphite electrodes. The main components of the electric arc furnace are the furnace shell with tapping device and work opening, the removable roof with the electrodes and a tilting device. The furnace shell is circular and with a refractory lining. The work opening and the tapping device are arranged opposite each other for tapping purposes, the complete furnace is tilted to an angle of about 42 degrees. Normally, the furnace is charged with its roof removed. When scrap is added, a charging bucket travels over the furnace, the bottom opens and the scrap is charged into the furnace within a few minutes. During the process, a control system advances the slow burning electrodes. High voltage is transformed into low voltage and high amperage. The most important parameter for the efficiency of an electric arc furnace is the "specific appa rent power of the transformer" - in terms of 1 t of charge. Values range from 300 to 750 kVA/t (kilo-volt-ampere per tonne). In some cases, as much as 1,000 kVA/t has been installed. THE MELTING PROCESS The electric arc furnace process generally follows the following pattern.  · Charging  · Melting  · Oxidising  · Deoxidising or refining Besides scrap or sponge iron, the charge also includes the ores, fluxes (lime, flourspar), reducing agents (carbon) and alloying elements in the form of ferroalloys. These can be added through the work opening before or during oxidizing. Process begins with the ignition of the electric arc. After melting, further scrap can be added. An additiona... Free Essays on Steel Manufacturing MANUFACTURING PROCESS Some of the technological options for converting iron ore to steel products is schematically shown below.Hot metal and crude steel process are also inter linked among themselves as represented by arrows. OTHER STEEL MAKING PROCESSES THE ELECTRIC ARC FURNACE The electric arc furnace as the name suggests is a furnace in which heat is generated with the aid of electric arc produced by graphite electrodes. The main components of the electric arc furnace are the furnace shell with tapping device and work opening, the removable roof with the electrodes and a tilting device. The furnace shell is circular and with a refractory lining. The work opening and the tapping device are arranged opposite each other for tapping purposes, the complete furnace is tilted to an angle of about 42 degrees. Normally, the furnace is charged with its roof removed. When scrap is added, a charging bucket travels over the furnace, the bottom opens and the scrap is charged into the furnace within a few minutes. During the process, a control system advances the slow burning electrodes. High voltage is transformed into low voltage and high amperage. The most important parameter for the efficiency of an electric arc furnace is the "specific appa rent power of the transformer" - in terms of 1 t of charge. Values range from 300 to 750 kVA/t (kilo-volt-ampere per tonne). In some cases, as much as 1,000 kVA/t has been installed. THE MELTING PROCESS The electric arc furnace process generally follows the following pattern.  · Charging  · Melting  · Oxidising  · Deoxidising or refining Besides scrap or sponge iron, the charge also includes the ores, fluxes (lime, flourspar), reducing agents (carbon) and alloying elements in the form of ferroalloys. These can be added through the work opening before or during oxidizing. Process begins with the ignition of the electric arc. After melting, further scrap can be added. An additiona...

buy custom Effects of Using Instructional Technology in Schools essay

buy custom Effects of Using Instructional Technology in Schools essay In recent times, issues regarding education in the American federal states have attracted considerable debate in policy agenda (Kulik, 2003). This has followed the realization by the national government that the states have been insufficiently preparing students, sometimes right from elementary schools, with vulnerable/marginalized ones bearing the greatest brunt. Kulik (2003) notes that the concerns of the long term socio-economic as well as political implications that miss-ups portend have driven these debates and measures that games play in learning are being emphasized. According to him, the use of games mediated with technology, such as video games, are particularly becoming crucial component in education in American schools and other countries in relation to performance improvement. Despite these realities, some schools dont have the capacity to exploit or possess, yet it is verifiable that teachers employing games in learning have positive outcomes, particularly in Science sub jects and Mathematics (Kulik, 2003). The use of Integrated Learning Systems in (ILSs) Mathematics by Pre-school teachers is one area worth examining. Kulik (2003) observes that studies have shown that scores in Mathematics and Science subjects are often higher in with pupils taught by ILS. More interestingly, for studies that focused exclusively on mathematics, the performance is often much higher when ILS was exclusively designed to measure performance in mathematics, but lower when instructions were divided to deal with reading and mathematics alike. Further, computer games tend to be simulative. Kulik affirms that whenever these games are used, they give pupils the theoretical understanding and highly simplified strategies to relate mathematics and sciences to the real world. In a way, these prepare the students/pupils for future learning endeavors as they further their education. Regardless of studies showing that the scale is lower, Kulik believes that simulation methods using computer mediated games as well as oth er games remain helpful in preparing and equipping students with practical skills (Kulik, 2003). In sum, using games particularly those bordering on technology brings good results in education. In any case, the creation of fruitful citizens, who are not only better prepared for further education and later meaningful employment, should be the focus of educational stakeholders if responding to the needs of the universal marketplace is something to prioritize. Buy custom Effects of Using Instructional Technology in Schools essay

Is the American President sufficiently free from domestic pressures to Essay - 1

Is the American President sufficiently free from domestic pressures to be able to play the leadership role that American hegemony requires - Essay Example 499). For many years, European hegemony was experienced around the world with massive success. In fact, the hegemonic principles still apply today in the world as witnessed by the reverence given to royal families such as the queen and prince. For instance, the wedding of Kate Middleton and Prince Charles was air globally illustrating the existence of the modern hegemony in the society. Consequently, the imperial dominance exhibited by the royal family is a product of cultural imperialism. The cultural imperialism is a process whereby a state such as America dictates the internal politics and the societal character of the subordinates states via the sphere of influence. The growth of hegemony in the post-Cold War world is similar to the 19th and 20th century, but the leading country in hegemony in the 21st century is the U.S. in fact, most Neo-Marxist philosophers describe America as the hegemonic hyper power (Clark, 2011, p. 36). The definition is based on the unilateral military actions worldwide including the invasion of Afghanistan and Iraq. However, senior American political scientists argue that the current American set-up does not present a truly hegemonic state because it does not finance or use the military resources to impose a formal or proper global hegemony (Clark, 2009, p. 156). However, the global leadership is a result of American leadership and can be described as hegemonic governance. In spite of the nonexistence of the clear link between hegemony and the American government in the global environment, it is possible that the American hegemony is evident in the global politics. In political science, the denotation of hegemony extended to describe predominance of a country upon others. The action can be through extension and the development of Great Power Politics, which establishes the indirect imperial rule (Hung, 2013, p. 1343).

Why Health-Care should be free in America Essay

Why Health-Care should be free in America - Essay Example They deem it a birthright. Caring for the country’s sick without regard to their societal position is a duty civilized societies accept, at least those outside of America. The Republican answer is to give tax incentives to businesses and individuals that buy health insurance however this would not deal with the root of the problem. Even people with insurance are restricted to the treatments they get, usually dependent on bureaucrats rather than doctors to determine treatment. Democrats support what is termed as a ‘single payer’ system, otherwise named universal health care, a more effective system that covers all persons, essentially imitating a similar approach employed by Canada, Britain, Brazil, Cuba, Japan, Russia, western European nations and many other countries. Employing universal health care will greatly reduce the burden of rising healthcare costs to working families and eradicate the quality of care segregate in this country that exists between the rich and the other 95 percent of the people. The majority of Americans identify the health care crisis as one of the major concerns facing the country as evidenced by the magnitude of rhetoric allocated to this subject. Most Americans agree with the majority of the world in that a nation has the responsibility to care for its injured and sick regardless of their financial status. â€Å"Nearly seven in ten respondents go so far as indicating they would be willing to pay more in federal taxes to assure that every American citizen has health care coverage† (â€Å"Who should pay† 2004). That more than 45 million American citizens do not possess health insurance is widely recognized but it’s those who are insured who too often cannot afford the health care they need. A universal health care system similar to what is offered the majority of ‘civilized’ nations should not be

Lack of Universal Healthcare amongst people of Low Socioeconomic Essay

Lack of Universal Healthcare amongst people of Low Socioeconomic Status - Essay Example The situation has not changed since then. Pappas et al. has found that between 1960 and 1986, the gap between the mortality of people coming from low financial status and high financial status had increased a lot (Adler & Stewart, 2010, p.8). It was also found that as the income increases, the mortality rate decreases (Adler & Stewart, 2010, p.8). This makes it very clear that vulnerability to diseases and mortality of a person strongly depends on his financial status (Adler & Stewart, 2010, p.8). People in adult age group coming from lower income families suffer from poor health five times more than the people coming from high income families (Adler & Stewart, 2010, p.5). The sad thing is that, this situation applies even in case of children. Cohen et al. found that children belonging to lower SES families are more likely to develop health problems like â€Å"injury, asthma, ear diseases, physical inactivity etc.†, than the children from higher SES families (Adler & Stewart, 2010, p.9). One of the main factors for this difference is the environment. Environmental Hazards It has been found that the toxic waste of the different nature is dumped in areas where people from lower SES live (Adler & Stewart, 2010, p.12). These people are exposed to environmental hazards and they lack the resources to fight these hazards (Adler & Stewart, 2010, p.12). Moreover, people living in the lower SES communities follow unhealthy lifestyle as they are addicted to junk food, smoking, drugs and physical lethargy (Adler & Stewart, 2010, p.12). Also, the number of people who smoke is very large in the lower SES communities. This affects not only the health of people who smoke but also the health of their children and their neighbors...This paper presents the study of the background and the researches regarding the health disparity due to lower socioeconomic status. Every nation should try to provide equal treatment and opportunities to its people, regardless of their backgro und and socioeconomic status. As it is a birthright of every human being to enjoy health care facilities provided by the government and the health sectors. Living a healthy life is not only beneficial for personal life but is also important for healthy growth of the nation. The health disparity is also the result of the increase in the inequality level of the income in last thirty years. This disparity in the income level has severely distorted the equal distribution of health and social resources. In today’s world, where every little problem of human beings is solved with the help of innovative ideas and technology, the helpless situation experienced by people with lower SES is a blot on human. Health disparity occurs when certain groups of people do not get access to the available health resources due to their disadvantageous social or personal status. For example, people belonging to lower SES do not get proper and easy access to health screening, treatment options, culturally knowledgeable staff personnel, information on health benefits etc. The only way to eradicate the disparity in health care for people coming from lower SES is to provide them with adequate environmental facilities along with health care programs. However, what is most important is to make them feel cared for.

The Best Thing in Life is Free

The Best Thing in Life is Free Essay No one can deny that the Internet is the most helpful invention in the past centuries. Thanks to the Internet, people’s lives have never been more convenient, easy and worth living. But some people want to limit what the Internet can show us. In my opinion, an open, free Internet is better than a more regulated one because it gives us more freedom, free and huge source of study materials and big entertainment choices unlike the one people want to limit. An open Internet gives us not only the freedom of being whoever we want to be, but also the freedom to express ourselves without limitations. For example, social networks such as Facebook, Twitter, Myspace offer people the chance to freely express their opinions without being judged. Unlike the regulated Internet, people have to watch out for what they’re saying about political ideas or about some other people. Moreover, another option the free Internet gives people who want to show their emotions and thinking is blogging. â€Å"Blogs can give readers a clearer idea of what is happening than official newspaper or TV channels can, even in countries where the media are free.† (How Blogging Changed My Life, Ayesha Saldahna, p52). Blogs helped people socialize with the new places or new people. Also, â€Å"I enjoy blogging because it gives me opportunities to exchange ideas with people all around the world.† (How Blogging Changed My Life, Ayesha Saldahna, p53). Clearly, the free Internet has offered people the freedom to be themselves and express their feelings in any way they want without any limitations like the regulated Internet. Another helpful thing a free and open Internet offers us is a huge source of study materials. Instead of buying expensive books and waiting in lines at the library, we now can look up the information we need anywhere anytime through the Internet. For example, I have to do a research papers for my finals. But instead of wasting my time going everywhere to find the information I want, I just need to turn on my laptop and search for any information related to my topic. Unlike the regulated Internet, the free and open Internet offers a huge source of information. So all that is left to do is choose which information is the best for my paper. Moreover, with the money I can save from not buying books, I can help myself with other school supplies. Therefore, free Internet is very helpful, time-efficient and of course, generally free. Lastly, with the invention of the Internet, people can enjoy any kind of entertainment at home. Before the Internet was invented, the only way people could entertain themselves was going out for activities or paying a lot of money on movie tickets, the zoo and concert tickets. Moreover, the long lines and sold-old tickets somehow limited the number of people who can actually get entertained. But since the Internet was born, we can watch movies, football and basketball games and the concerts at home. As time goes by, more and more Internet related home theater devices appeared and gave people more choices to enjoy their lives in the easiest and most convenient way. In conclusion, we can have a better life thanks to the Internet. But some people wanted to limit the features of the free Internet because they think it’s too dangerous. I disagree and I think an open and free Internet is better than a more regulated one. It has been helping us a lot and I want our future generations still can be able to use it in a freely way.

Dell Company Essay -- Case Study Business Essays, solution

Dell Company The Company was founded in 1984 by Michael Dell, now the computer industry's longest-tenured chief executive officer, on a simple concept: that by selling personal computer systems directly to customers, Dell could best understand their needs, and provide the most effective computing solutions to meet those needs. Dell Computer's mission statement is: "Dell's mission is to be the most successful computer company in the world at delivering the best customer experience in markets we serve. In doing so, Dell will meet customer expectations of: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Highest quality †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Leading technology †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Competitive pricing †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Individual and company accountability †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Best-in-class service and support †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Flexible customization capability †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Superior corporate citizenship †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Financial stability" Dell’s target market consists of large corporate accounts, medium and small businesses, and the consumer business. Dell has set out to satisfy each different customer segment through its Direct Model. In order to continue being successful, Dell has to make sure that it produces the right PCs that would be satisfying to customers, and take advantage of the opportunities that are available. Focusing on the laptop industry, if Dell wants to produce a next generation laptop platform that will carry its business in the future, it should look at today’s trends in the industry and how they could impact the next generation laptop.   Ã‚  Ã‚  Ã‚  Ã‚  Mobility is increasingly influencing the world and markets that Dell will be operating in. Therefore, the implication associated with this trend is that the laptop that Dell would produce should be lighter and smaller.   Ã‚  Ã‚  Ã‚  Ã‚  The internet is becoming a necessity in people’s everyday life. Because of this trend, and the impact of mobility at the same time, wireless internet would be a potential demand.   Ã‚  Ã‚  Ã‚  Ã‚  Moore’s Law: it has been observed that laptops and PCs in general are becoming cheaper, smaller and faster, with CPU performance doubling every 18 months. This is an affect of people’s demand for continuous improvement and innovation.   Ã‚  Ã‚  Ã‚  Ã‚  People today are using their computers for a broad range of activities (digital cameras, MP3 players, music, DVDs, etc†¦)   Ã‚  Ã‚  Ã‚  Ã‚  The growth in the economy has been observed on a worldwide scale. It increases demand for productivity, therefore impacti... ...ormance, this might be a threat in the future. -  Ã‚  Ã‚  Ã‚  Ã‚  Intensity of Rivalry. As performance increases, differentiation between brand names might decrease. Dell’s rivals are finding ways to increase their market share by replicating some of dell’s advantages. For example, IBM recognize the advantages of direct distribution and launched initiatives to expand its own direct sales. Compaq saw the advantage of reducing inventory, and therefore took initiatives to do so. -  Ã‚  Ã‚  Ã‚  Ã‚  PDAs replacing laptops. Whether this is a threat or not is still unknown. If the case was that PDAs substitute laptops, it would be a threat to Dell’s laptop business, but not to the entire Company if Dell keeps improving in the production of PDAs. To conclude, in order for Dell to compete efficiently in the laptop industry in the future, it needs to take advantage of all of the above opportunities. Consumers are becoming increasingly more demanding and price-sensitive. The next generation laptop must be consistent with the relevant trends affecting the industry today. If Dell succeeds in its attempt to make a product that fits the trends, it will probably still remain in its leading position in the future.

Emily Dickinson :: Author Biography Emily Dickinson Essays

Emily Dickinson Breaking news revealing the truth about Emily Dickinson’s life has recently been uncovered. For the past hundred-plus years literary historians believed Dickinson to be a plain and quiet type of person who did not communicate with the public for most of her life. Her romanticism poetry drew attention from fellow literary legends. After corresponding with the well-known Thomas Wentworth Higginson, who showed interest in her work but advised her not to publish it, she became defiant to publish any of her work. Dickinson grew up in a very strict Puritan family. However, her poetry did not reflect her Puritan upbringing at all. As the late eighteen sixties came about, Dickinson became very attached to her family home and refused to leave it. She cut off most of her relationships with her friends. The only way she could express her feelings was through her writing. She eventually died in 1886 of a kidney condition called Bright’s disease. Against Dickinson’s request, her sister Lavinia turned over the rest of her work to be published. The biography you have just read is a summary of the life of Emily Dickinson we have all taken to accept. The following story is the truth revealed. The shocking discoveries will leave you in amazement. One hundred-fifteen years later, who would have thought historians could ever crack a scandal like this one? Emily Dickinson grew up as a New England Puritan. The values she was taught were all but revealed in the poetry she wrote. How could such strict Puritan parents raise a child to express such anti-Puritan values in her writing as Emily Dickinson did? That question has recently become invalid now that scientists have discovered that Emily Dickinson indeed had a twin sister to whom the credit for all of the poetry is now given. How and why did such a disgrace take place, you ask? It was a complicated situation-one which would probably never happen today! Sexuality and enjoyment were things thought of as satanic to Puritans. When Emily Dickinson’s parents gave birth to twins in Amherst, MA, society saw them as grotesque and the parents themselves were humiliated. To Puritans, having twins meant the couple enjoyed sexuality twice as much as others. They would have been shunned and looked down on if they kept both of the babies. With the idea of murdering one of the babies out of the question, one of the twins was given to a caretaker of the Dickinson’s.

Cost Accounting Answers

CHAPTER 4 JOB COSTING 4-1Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2In a job-costing system, costs are assigned to a distinct unit, batch, or lot of a product or service.In a process-costing system, the cost of a product or service is obtained by using broad averages to assign costs to masses of identical or similar units. 4-3An advertising campaign for Pepsi is likely to be very specific to that individual client. Job costing enables all the specific aspects of each job to be identified. In contrast, the processing of checking account withdrawals is similar for many customers. Here, process costing can be used to compute the cost of each checking account withdrawal. -4The seven steps in job costing are: (1) identify the job that is the chosen cost object, (2) identify the direct costs of the job, (3) select the cost-allocation bases to use for allocating indirect costs to the job, (4) identify the indirect costs associated with each cost-allocation base, (5) compute the rate per unit of each cost-allocation base used to allocate indirect costs to the job, (6) compute the indirect costs allocated to the job, and (7) compute the total cost of the job by adding all direct and indirect costs assigned to the job. -5Major cost objects that managers focus on in companies using job costing are a product such as a specialized machine, a service such as a repair job, a project such as running the Expo, or a task such as an advertising campaign. 4-6Three major source documents used in job-costing systems are (1) job cost ecord or job cost sheet, a document that records and accumulates all costs assigned to a specific job, starting whe n work begins (2) materials requisition record, a document that contains information about the cost of direct materials used on a specific job and in a specific department; and (3) labor-time sheet, a document that contains information about the amount of labor time used for a specific job in a specific department. -7The main advantages of using computerized source documents for job cost records are the accuracy of the records and the ability to provide managers with instantaneous feedback to help control job costs. 4-8Two reasons for using an annual budget period are a. The numerator reason––the longer the time period, the less the influence of seasonal patterns in overhead costs, and b. The denominator reason––the longer the time period, the less the effect of variations in output levels or quantities of the cost-allocation bases on the allocation of fixed costs. -9Actual costing and normal costing differ in their use of actual or budgeted indirect cost rates: | |Actual |Normal | | |Costing |Costing | |Direct-cost rates |Actual rates |Actual rates | |Indirect-cost rates |Actual rates |Budgeted rates |Each costing method uses the actual quantity of the direct-cost input and the actual quantity of the cost-allocation base. 4-10A house construction firm can use job cost information (a) to determine the profitability of individual jobs, (b) to assist in bidding on future jobs, and (c) to evaluate professionals who are in charge of managing individual jobs. 4-11The statement is false. In a normal costing system, the Manufacturing Overhead Control account will not, in general, equal the amounts in the Manufacturing Overhead Allocated account.The Manufacturing Overhead Control account aggregates the actual overhead costs incurred while Manufacturing Overhead Allocated allocates overhead costs to jobs on the basis of a budgeted rate times the actual quantity of the cost-allocation base. Underallocation or overallocation of indirect (overh ead) costs can arise because of (a) the Numerator reason––the actual overhead costs differ from the budgeted overhead costs, and (b) the Denominator reason––the actual quantity used of the allocation base differs from the budgeted quantity. 4-12Debit entries to Work-in-Process Control represent increases in work in process.Examples of debit entries under normal costing are (a) direct materials used (credit to Materials Control), (b) direct manufacturing labor billed to job (credit to Wages Payable Control), and (c) manufacturing overhead allocated to job (credit to Manufacturing Overhead Allocated). 4-13Alternative ways to make end-of-period adjustments to dispose of underallocated or overallocated overhead are as follows: (i)Proration based on the total amount of indirect costs allocated (before proration) in the ending balances of work in process, finished goods, and cost of goods sold. ii)Proration based on total ending balances (before proration) in w ork in process, finished goods, and cost of goods sold. iii) Year-end write-off to Cost of Goods Sold. iv) The adjusted allocation rate approach that restates all overhead entries using actual indirect cost rates rather than budgeted indirect cost rates. 4-14A company might use budgeted costs rather than actual costs to compute direct labor rates because it may be difficult to trace direct labor costs to jobs as they are completed (for example, because bonuses are only known at the end of the year). -15Modern technology of electronic data interchange (EDI) is helpful to managers because it ensures that a purchase order is transmitted quickly and accurately to suppliers with minimum paperwork and costs. 16. (10 min) Job order costing, process costing. a. Job costingl. Job costing b. Process costingm. Process costing c. Job costingn. Job costing d. Process costingo. Job costing e. Job costingp. Job costing f. Process costingq. Job costing g. Job costingr. Process costing h. Job costin g (but some process costing)s. Job costing i.Process costingt. Process costing j. Process costingu. Job costing k. Job costing 4-17(20 min. )Actual costing, normal costing, accounting for manufacturing overhead. 1. [pic]=[pic] =[pic]= 1. 80 or 180% [pic]=[pic] =[pic]= 1. 9 or 190% 2. Costs of Job 626 under actual and normal costing follow: ActualNormal CostingCosting Direct materials$ 40,000$ 40,000 Direct manufacturing labor costs30,00030,000 Manufacturing overhead costs $30,000 ( 1. 90; $30,000 ( 1. 80 57,000 54,000 Total manufacturing costs of Job 626$127,000$124,000 3. pic]=[pic] ( [pic] =$1,450,000 ( 1. 80 =$2,610,000 [pic]=[pic] – [pic] =$2,755,000 ( $2,610,000 = $145,000 There is no under- or overallocated overhead under actual costing because overhead is allocated under actual costing by multiplying actual manufacturing labor costs and the actual manufacturing overhead rate. This, of course equals the actual manufacturing overhead costs. All actual overhead costs are allocated to products. Hence, there is no under- or overallocated overhead. 4-18(20 -30 min. ) Job costing, normal and actual costing. 1. pic]=[pic] = [pic] =$50 per direct labor-hour [pic]=[pic] = [pic] =$40 per direct labor-hour These rates differ because both the numerator and the denominator in the two calculations are different—one based on budgeted numbers and the other based on actual numbers. |2a. |Laguna |Mission | | |Model |Model | | Normal costing | | | |Direct costs | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($50 ( 960; $50 ( 1,050) |48,000 |52,500 | |Total costs |$191,710 |$221,370 | |2b.Actual costing | | | |Direct costs | | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($40 ( 960; $40 ( 1,050) |38,400 |42,000 | |Total costs |$182,110 |$210,870 | 3. Normal costing enables Am esbury to report a job cost as soon as the job is completed, assuming that both the direct materials and direct labor costs are known at the time of use. Once the 960 direct labor-hours are known for the Laguna Model (June 2011), Amesbury can compute the $191,710 cost figure using normal costing. Amesbury can use this information to manage the costs of the Laguna Model job as well as to bid on similar jobs later in the year. In contrast, Amesbury has to wait until the December 2011 year-end to compute the $182,110 cost of the Laguna Model using actual costing.Although not required, the following overview diagram summarizes Amesbury Construction’s job-costing system. [pic] 4-19(10 min. )Budgeted manufacturing overhead rate, allocated manufacturing overhead. 1. Budgeted manufacturing overhead rate = [pic] = [pic] = $24 per machine-hour |2. |Manufacturing |= |Actual |( |Budgeted manufacturing | | |overhead | |machine-hours | |overhead rate | | |allocated | | | | | = 170,000 ? $2 4 = $4,080,000 3.Since manufacturing overhead allocated is greater than the actual manufacturing overhead costs, Gammaro overallocated manufacturing overhead: Manufacturing overhead allocated$4,080,000 Actual manufacturing overhead costs 4,050,000 Overallocated manufacturing overhead$ 30,000 4-20(20-30 min. )Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the product costing system is [pic] Budgeted manufacturing overhead divided by allocation base: Machining overhead:[pic] = $36 per machine-hour Assembly overhead:[pic] = 180% of direct manuf. labor costs 2. Machining department, 2,000 hours ( $36$72,000 Assembly department, 180% ( $15,000 27,000 Total manufacturing overhead allocated to Job 494$99,000 3.MachiningAssembly Actual manufacturing overhead$2,100,000$ 3,700,000 Manufacturing overhead allocated, $36 ( 55,000 machine-hours1,980,000— 180% ( $2,200,000 — 3,960,000 Underallocated (Overallocated)$ 120,000$ (260,000) 4-21 (20(2 5 min. ) Job costing, consulting firm. 1. Budgeted indirect-cost rate for client support can be calculated as follows: Budgeted indirect-cost rate = $13,600,000 ? $5,312,500 = 256% of professional labor costs 2. At the budgeted revenues of $21,250,000 Taylor’s operating income of $2,337,500 equals 11% of revenues. Markup rate = $21,250,000 ? $5,312,500 = 400% of direct professional labor costs 3. Budgeted costsDirect costs: Director, $198 ( 4$ 792 Partner, $101 ( 171,717 Associate, $49 ( 422,058 Assistant, $36 ( 153 5,508$10,075 Indirect costs: Consulting support, 256% ( $10,075 25,792 Total costs$35,867 As calculated in requirement 2, the bid price to earn an 11% income-to-revenue margin is 400% of direct professional costs. Therefore, Taylor should bid 4 ( $10,075 = $40,300 for the Red Rooster job. Bid price to earn target operating income-to-revenue margin of 11% can also be calculated as follows: Let R = revenue to earn target income R – 0. 11R = $35,867 0. 89R = $ 35,867 R = $35,867 ? 0. 89 = $40,300 Or Direct costs $10,075 Indirect costs 25,792Operating income (0. 11 ( $40,300) 4,433 Bid price$40,300 4-22(15–20 min. )Time period used to compute indirect cost rates. 1. | |Quarter | | |1 |2 |3 |4 |Annual | |(1) Pools sold |700 |500 |150 |150 |1,500 | |(2) Direct manufacturing labor hours (0. 5 ( |350 |250 |75 |75 |750 | Row 1) | | | | | | |(3) Fixed manufacturing overhead costs |$10,500 |$10,500 |$10,500 |$10,500 |$42,000 | |(4) Budgeted fixed manufacturing overhead |$30 |$42 |$140 |$140 |$56 | |rate per direct manufacturing labor hour | | | | | | |($10,500 ( Row 2) | | | | | | | |Budgeted Costs Based on Quarterly | | |Manufacturing Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$ 1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufac turing overhead costs | 10,500 | 10,500 | |($42 ( 250 hours; $140 ? 5 hours) | | | |Total manufacturing costs |$21,250 |$13,725 | |Divided by pools manufactured each quarter | ? 500 | ? 150 | |Manufacturing cost per pool |$ 42. 50 |$ 91. 50 | 2. | |Budgeted Costs Based on Annual Manufacturing | | |Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 14,000 | 4,200 | |($56 ( 250 hours; 75 hours) | | | |Total manufacturing costs |$24,750 |$7,425 | |Divided by pools manufactured each quarter | ( 500 | ( 150 | |Manufacturing cost per pool |$ 49. 50 |$49. 50 | 3. | |2nd Quarter |3rd Quarter | |Prices based on quarterly budgeted manufacturing overhead rates calculated in |$55. 25 |$118. 5 | |requirement 1 | | | |($42. 50 ( 130%; $91. 50 ( 130%) | | | |Price based on annual budgeted manufacturing overhead rates calculated in |$64. 35 |$64. 35 | |requirement 2 | | | |($49. 50 ( 130%; $49. 50 ( 130%) | | |Splash should use the budgeted annual manufacturing overhead rate because capacity decisions are based on longer annual periods rather than quarterly periods. Prices should not vary based on quarterly fluctuations in production. Splash could vary prices based on market conditions and demand for its pools. In this case, Splash would charge higher prices in quarter 2 when demand for its pools is high. Pricing based on quarterly budgets would cause Splash to do the opposite—to decrease rather than increase prices! 4-23(10–15 min. ) Accounting for manufacturing overhead. 1. Budgeted manufacturing overhead rate= [pic] = $30 per machine-hour 2. Work-in-Process Control7,350,000 Manufacturing Overhead Allocated7,350,000 (245,000 machine-hours ( $30 per machine-hour = $7,350,000) 3. 7,350,000– $7,300,000 = $50,000 overallocated, an insignificant amount of actual manufacturing overhead costs $50,000 ? $7,300,000 = 0. 68%. Manufacturing Overhead Allocated7,350,000 Manufacturing Department Overhead Control7,300,000 Cost of Goods Sold50,000 4-24(35(45 min. ) Job costing, journal entries. Some instructors may also want to assign Exercise 4-25. It demonstrates the relationships of the general ledger to the underlying subsidiary ledgers and source documents. 1. An overview of the product costing system is: 2. & 3. This answer assumes COGS given of $4,020 does not include the writeoff of overallocated manufacturing overhead. |2. (1) Materials Control |800 | | | |Accounts Payable Control | |800 | | |(2) Work-in-Process Control |710 | | | |Materials Control | |710 | | |(3) Manufacturing Overhead Control |100 | | | |Materials Control | |100 | | |(4) Work-in-Process Control |1,300 | | | |Manufacturing Overhead Control |900 | | | |Wages Payable Control | |2,200 | | |(5) Manufacturing Overhead Control | 400 | | | |Accumulated Depreciation––buildings and | | | | |manufacturing equipment | |400 | | |(6) Manufacturing Overhead Control | 550 | | | |Miscellaneous accounts | |550 | | |(7) Work-in-Process Control |2,080 | | | |Manufacturing Overhead Allocated | |2,080 | | |(1. 60 ( $1,300 = $2,080) | | | | |(8) Finished Goods Control |4,120 | | | |Work-in-Process Control |4,120 | | |(9) Accounts Receivable Control (or Cash) |8,000 | | | |Revenues | |8,000 | | |(10) Cost of Goods Sold |4,020 | | | |Finished Goods Control | |4,020 | | |(11) Manufacturing Overhead Allocated |2,080 | | | |Manufacturing Overhead Control | |1,950 | | |Cost of Goods Sold | |130 | 3. |Materials Control | |Bal. /1/2011 |100 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control | |(3) Manufacturing Overhead Control (Materials |710 | |(Purchases) |800 |used) | | | | | |100 | |Bal. 12/31/2011 |90 | | | |Work-in-Process Control | |B al. /1/2011 |60 |(8) Finished Goods Control (Goods completed) | | |(2) Materials Control (Direct | | |4,120 | |materials) |710 | | | |(4) Wages Payable Control (Direct | | | | |manuf. labor) | | | | |(7) Manuf. Overhead Allocated |1,300 | | | | | | | | | |2,080 | | | |Bal. 2/31/2011 |30 | | | |Finished Goods Control | |Bal. 1/1/2011 |500 |(10) Cost of Goods Sold |4,020 | |(8) WIP Control | | | | |(Goods completed) |4,120 | | | |Bal. 12/31/2011 |600 | | | Cost of Goods Sold | |(10) Finished Goods Control (Goods | |(11) Manufacturing Overhead Allocated (Adjust | | |sold) |4,020 |for overallocation) | | | | | |130 | |Bal. 12/31/2011 |3,890 | | | |Manufacturing Overhead Control | | (3) Materials Control (Indirect materials)| |(11) To close |1,950 | |(4) Wages Payable Control (Indirect manuf. |100 | | | |labor) | | | | |(5) Accum. Deprn.Control (Depreciation) |900 | | | |(6) Accounts Payable Control | | | | |(Miscellaneous) |400 | | | | | | | | | |550 | | | |Bal. |0 | | | Manufacturing Overhead Allocated | |(11) To close |2,080 |(7) Work-in-Process Control (Manuf. overhead | | | | |allocated) |2,080 | | | |Bal. | 0 | 4-25(35 minutes) Journal entries, T-accounts, and source documents. 1. i. Direct Materials Control 124,000 Accounts Payable Control124,000 Source Document: Purchase Invoice, Receiving Report Subsidiary Ledger: Direct Materials Record, Accounts Payable ii. Work in Process Control a 122,000 Direct Materials Control122,000Source Document: Material Requisition Records, Job Cost Record Subsidiary Ledger: Direct Materials Record, Work-in-Process Inventory Records by Jobs iii. Work in Process Control80,000 Manufacturing Overhead Control54,500 Wages Payable Control134,500 Source Document: Labor Time Sheets, Job Cost Records Subsidiary Ledger:, Manufacturing Overhead Records, Employee Labor Records, Work-in-Process Inventory Records by Jobs iv. Manufacturing Overhead Control129,500 Salaries Payable Control 20,000 Accounts Payable Control 9,500 Accumulated Depreciation Control 30,000 Rent Payable Control 70,000 Source Document: Depreciation Schedule, Rent Schedule, Maintenance wages due, Invoices for miscellaneous factory overhead items Subsidiary Ledger: Manufacturing Overhead Records v.Work in Process Control200,000 Manufacturing Overhead Allocated200,000 ($80,000 [pic] $2. 50) Source Document: Labor Time Sheets, Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs vi. Finished Goods Control b387,000 Work in Process Control387,000 Source Document: Job Cost Record, Completed Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs, Finished Goods Inventory Records by Jobs vii. Cost of Goods Sold c432,000 Finished Goods Control432,000 Source Document: Sales Invoice, Completed Job Cost Record Subsidiary Ledger: Finished Goods Inventory Records by Jobs viii. Manufacturing Overhead Allocated200,000Manufacturing Overhead Control ($129,500 + $54,500)184,000 Cost of Goods Sold 16,000 Source Document: Prior Journal Entries ix. Administrative Expenses 7,000 Marketing Expenses120,000 Salaries Payable Control30,000 Accounts Payable Control90,000 Accumulated Depreciation, Office Equipment 7,000 Source Document: Depreciation Schedule, Marketing Payroll Request, Invoice for Advertising, Sales Commission Schedule. Subsidiary Ledger: Employee Salary Records, Administration Cost Records, Marketing Cost Records. aMaterials used = [pic] + Purchases – [pic] [pic] b[pic] = [pic] + [pic] – [pic] [pic] cCost of goods sold = [pic] + [pic] – [pic] [pic] 2. T-accounts Direct Materials Control | |Bal. 1/1/2011 |9,000 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control (Purchases) | | |122,000 | | |124,000 | | | |Bal. 12/31/2011 |11,000 | | | Work-in-Process Control | |Bal. 1/1/2011 |6,000 |(6) Finished Goods Control (Cost of goods | | |(2) Materials Control | |manufactured) | | |(Direct materials used) |122,000 | |387,000 | |(3) Wages Payable Control (Direct manuf. labor)| | | | |(5) Manuf.Overhead Allocated |80,000 | | | | | | | | | |200,000 | | | |Bal. 12/31/2011 |21,000 | | | |Finished Goods Control | |Bal. 1/1/2011 |69,000 |(7) Cost of Goods Sold |432,000 | |(6) WIP Control | | | | |(Cost of goods manuf. ) |387,000 | | | |Bal. 2/31/2011 |24,000 | | | |Cost of Goods Sold | |(7) Finished Goods Control (Goods sold) | |(8) Manufacturing Overhead Allocated (Adjust | | | |432,000 |for overallocation) | | | | | |16,000 | | | | | | Manufacturing Overhead Control | |(3) Wages Payable Control | |(8) To close |184,000 | |(Indirect manuf. labor) |54,500 | | | |(4) Salaries Payable Control (Maintenance) | | | | |(4) Accounts Payable Control (Miscellaneous) |20,000 | | | |(4) Accum. Deprn.Control (Depreciation) | | | | |(4) Rent Payable Control (Rent) |9,500 | | | | | | | | | |30,000 | | | | | | | | | |70,000 | | | |Bal. |0 | | | |Manufacturing Overhead Allocated | |(8) To close |200,000 |(5) Work-in-Process Contr ol (Manuf. verhead | | | | |allocated) | | | | | |200,000 | | | |Bal. | 0 | 4-26(45 min. )Job costing, journal entries. Some instructors may wish to assign Problem 4-24. It demonstrates the relationships of journal entries, general ledger, subsidiary ledgers, and source documents. 1. An overview of the product-costing system is 2. Amounts in millions. (1) Materials Control |150 | | |Accounts Payable Control | |150 | |(2) Work-in-Process Control |145 | | |Materials Control | |145 | |(3) Manufacturing Department Overhead Control | 10 | | |Materials Control | |10 | |(4) Work-in-Process Control | 90 | | |Wages Payable Control | |90 | |(5) Manufacturing Department Overhead Control | 30 | | |Wages Payable Control | |30 | |(6) Manufacturing Department Overhead Control | 19 | | |Accumulated Depreciation | |19 | |(7) Manufacturing Department Overhead Control | 9 | | |Various liabilities | |9 | |(8) Work-in-Process Control | 63 | | |Manufacturing Overhead Allocated | |63 | |(9) Finished Goods Control |294 | | |Work-in-Process Control | |294 | |(10a)Cost of Goods Sold |292 | | |Finished Goods Control | |292 | |(10b) Accounts Receivable Control (or Cash ) |400 | | |Revenues | |400 | The posting of entries to T-accounts is as follows: |Materials Control | |Work-in-Process Control | |Bal 12 |(2) 145 | |Bal. |(9) 294 | | | | |(2) 145 | | | | | |(4) 90 | | | | | |(8) 63 | | |(1) 150 |(3) 10 | | | | |Bal. 7 | | | | | | | | | | | | | | |Bal. | | |Finished Goods Control | |Cost of Goods Sold | |Bal. 6 |(10a) 292 | |(10a) 292 | | |(9) 294 | | |(11) 5 | | |Bal. 8 | | | | | |Manufacturing Department | | |Overhead Control | |Manufacturing Overhead Allocated | |(3) 10 |(11) 68 | |(11) 63 |(8) 63 | |(5) 30 | | | | | |(6) 19 | | | | | |(7) 9 | | | | | Accounts Payable Control | |Wages Payable Control | | |(1) 150 | | |(4) 90 | | | | | |(5) 30 | |Accumulated Depreciation | |Various Liabilities | | |(6) 19 | | |(7) 9 | Accounts Receivable Control | |Revenues | |(10b) 400 | | | | (10b) 400 | | | | | | | The ending balance of Work-in-Process Control is $6. 3. (11) Manufacturing Overhead Allocated63 Cost of Goods Sold5 Manufacturing Department Overhead Control68 Entry posted to T-accounts in Requirement 2. 4-27(15 min. )Job costing, unit cost, ending work in progress. 1. Direct manufacturing labor rate per hour |$26 |   | |Manufacturing overhead cost allocated |$20 |   | |per manufacturing labor-hour | | | |   |Job M1 |Job M2 | |Direct manufacturing labor costs |$273,000 |$208,000 | |Direct manufacturing labor hours ($273,000[pic]$26; | 10,500 | 8,000 | |$208,000[pic]$26) | | | |Manufacturing overhead cost allocated (10,500 [pic] $20; |$210,000 |$160,000 | |8,000 [pic] $20) | | | | | | | |Job Costs May 2011 |Job M1 |Job M2 | |Direct materials |$ 78,000 |$ 51,000 | |Direct manufacturing labor | 273,000 | 208,000 | |Manufacturing overhead allocated | 210,000 | 160,000 | |Total costs |$561,000 |$419,000 | 2. |Number of pipes produced for Job M1 |1,100 |   | |Cost per pipe ($561,000 [pic]1,100) |$510 |   | 3. Finished Goods Control561,000 Work-in-Process Control 561,000 4.Rafael Company began May 2011 with no work-in-process inventory. During May, it started and finished M1. It also started M2, which is still in work-in-process inventory at the end of May. M2’s manufacturing costs up to this point, $419,000, remain as a debit balance in the Work-in-Process Inventory account at the end of May 2011. 4-28(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for professional labor=$59 per professional labor-hour Actual indirect cost rate = [pic]=$42 per professional labor-hour [pic] = [pic]=$55 per professional labor-hour Budgeted indirect cost rate = [pic]=$43 per professional labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$59 |$59 |$55 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Ra te |$42 |$43 |$43 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. |(a) |(b) |(c) | | Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct Costs |$59 ( 160 = $ 9,440 |$59 ( 160 = $ 9,440 |$55 ( 160 = $ 8,800 | |Indirect Costs |$42 ( 160 = 6,720 |$43 ( 160 = 6,880 |$43 ( 160 = 6,880 | |Total Job Costs |$16,160 |$16,320 |$15,680 | All three costing systems use the actual professional labor time of 160 hours. The budgeted 150 hours for the Pierre Enterprises audit job is not used in job costing. However, Chico may have used the 150 hour number in bidding for the audit. The actual costing figure of $16,160 is less than the normal costing figure of $16,320 because the actual indirect-cost rate ($42) is less than the budgeted indirect-cost rate ($43).The normal costing figure of $16,320 is more than the variation of normal costing (based on budgeted rates for direct costs) figure of $15,680, because the actual direct-cost rate ($59) is more than the budge ted direct-cost rate ($55). Although not required, the following overview diagram summarizes Chico’s job-costing system. [pic] 4-29(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for architectural labor=$92 per architectural labor-hour Actual indirect cost rate = [pic]=$50 per architectural labor-hour [pic] = [pic]=$90 per architectural labor-hour Budgeted indirect cost rate = [pic]=$54 per architectural labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$92 |$92 |$90 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$50 |$54 |$54 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. (a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct Costs |$92 ( 250 = $23,000 |$92 ( 250 = $23,000 |$90 ( 250 = $22,500 | |Indirect Costs |$50 ( 250 = 12,500 |$54 ( 250 = 13,500 |$54 ( 250 = 13,500 | |Total Job Costs |$35,500 |$36,500 |$36,000 | All three costing systems use the actual architectural labor time of 250 hours. The budgeted 275 hours for the Champ Tower job is not used in job costing. However, Braden Brothers may have used the budgeted number of hours in bidding for the job. 30. (30 min. ) Proration of overhead. [pic] = [pic] [pic] 2. Overhead allocated = 50% [pic] Actual direct manufacturing labor cost = 50% [pic] $228,000 = $114,000 |Underallocated |= |Actual |– |Allocated plant | | | |manufacturing | |manufacturing | |overhead costs | | | |overhead | |overhead costs | | | | = $117,000 – $114,000 = $3,000 Underallocated manufacturing overhead = $3,000 3a. All underallocated manufacturing overhead is written off to cost of goods sold. Both work in process (WIP) and finished goods inventory remain unchanged. |Account |Dec. 31, 2011 |Proration of $3,000 |Dec. 31, 2011 | | |Balance |Underallocated |Balance | | |(Before Proration) |Manuf.Overhead |(After Proration) | | |(1) |(2) |(3) = (1) + (2) | |WIP |$ 50,700 |$ 0 |$ 50,700 | |Finished Goods |245,050 |0 |245,050 | |Cost of Goods Sold | 549,250 | 3,000 | 552,250 | |Total |$845,000 |$3,000 |$848,000 | 3b. Underallocated manufacturing overhead prorated based on ending balances: |Account |Dec. 31, 2011 Account |Account |Proration of $3,000 |Dec. 1, 2011 Account | | |Balance |Balance as a |Underallocated |Balance | | |(Before Proration) |Percent of Total |Manuf. Overhead |(After Proration) | | |(1) |(2) = (1) ? $845,000 |(3) = (2)[pic]$3,000 |(4) = (1) + (3) | |WIP |$ 50,700 |0. 06 |0. 06 [pic] $3,000 = $ 180 |$ 50,880 | |Finished Goods |245,050 |0. 29 |0. 29 [pic] $3,000 = 870 |245,920 | |Cost of Goods Sold | 549,250 |0. 65 |0. 5 [pic] $3,000 = 1,950 | 551,200 | |Total |$845,000 |1. 00 |$3,000 |$848,000 | 3c. Underallocated manufacturing overhead prorated based on 2011 overhead in ending balances: |Account |Dec. 31, 2011 |Allocated Manuf. |Allocated Manuf. Overhead |Proration of $3,0 00 |Dec. 31, 2011 | | |Account |Overhead in |in |Underallocated |Account | | |Balance |Dec. 31, 2011 Balance |Dec. 31, 2011 |Manuf.Overhead |Balance | | |(Before Proration) |(Before Proration) |Balance as a |(4) = (3)[pic]$3,000 |(After Proration) | | |(1) |(2) |Percent of Total | |(5) = (1) + (4) | | | | |(3) = (2) ? $114,000 | | | |WIP |$ 50,700 |$ 10,260a |0. 09 |0. 09 [pic] $3,000 = $ 270 |$ 50,970 | |Finished Goods |245,050 |29,640b |0. 26 |0. 6 [pic] $3,000 = 780 |245,830 | |Cost of Goods Sold | 549,250 | 74,100c |0. 65 |0. 65 [pic] $3,000 = 1,950 | 551,200 | |Total | $845,000 |$114,000 |1. 00 | $3,000 | $848,000 | a,b,c Overhead allocated = Direct manuf. labor cost[pic]50% = $20,520; $59,280; $148,200[pic]50% 4. Writing off all of the underallocated manufacturing overhead to Cost of Goods Sold (CGS) is usually warranted when CGS is large relative to Work-in-Process and Finished Goods Inventory and the underallocated manufacturing overhead is immaterial. Both these conditions apply in this case.ROW should write off the $3,000 underallocated manufacturing overhead to Cost of Goods Sold Account. 4-31 (20(30 min)Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the job-costing system is: [pic] 2. Budgeted manufacturing overhead divided by allocation base: a. Machining Department: [pic]= $52 per machine-hour b. Finishing Department: [pic]= 194% of direct manufacturing labor costs 3. Machining Department overhead, $52 ( 130 machine-hours$6,760 Finishing Department overhead, 194% of $1,100 2,134 Total manufacturing overhead allocated$8,894 4. Total costs of Job 431: Direct costs: Direct materials––Machining Department$15,500 ––Finishing Department5,000Direct manufacturing labor—Machining Department400 —Finishing Department 1,100$22,000 Indirect costs: Machining Department overhead, $52 ( 130$ 6,760 Finishing Department overhead, 194% of $1,100 2,134 8,894 Total costs$30,894 The per-u nit product cost of Job 431 is $30,894 ? 400 units = $77. 235 per unit The point of this part is (a) to get the definitions straight and (b) to underscore that overhead is allocated by multiplying the actual amount of the allocation base by the budgeted rate. 5. MachiningFinishing Manufacturing overhead incurred (actual)$11,070,000$8,236,000 Manufacturing overhead allocated 210,000 hours ( $5210,920,000 94% of $4,400,000 8,536,000 Underallocated manufacturing overhead$ 150,000 Overallocated manufacturing overhead$ 300,000 Total overallocated overhead = $300,000 – $150,000 = $150,000 6. A homogeneous cost pool is one where all costs have the same or a similar cause-and-effect or benefits-received relationship with the cost-allocation base. Fasano likely assumes that all its manufacturing overhead cost items are not homogeneous. Specifically, those in the Machining Department have a cause-and-effect relationship with machine-hours, while those in the Finishing Department have a cause-and-effect relationship with direct manufacturing labor costs.Fasano believes that the benefits of using two cost pools (more accurate product costs and better ability to manage costs) exceeds the costs of implementing a more complex system. 4-32(15(20 min. ) Service industry, job costing, law firm. 1. [pic] 2. [pic]= [pic] =[pic] =$65 per professional labor-hour Note that the budgeted professional labor-hour direct-cost rate can also be calculated by dividing total budgeted professional labor costs of $2,600,000 ($104,000 per professional ( 25 professionals) by total budgeted professional labor-hours of 40,000 (1,600 hours per professional ( 25 professionals), $2,600,000 ( 40,000 = $65 per professional labor-hour. [pic][pic]= [pic] [pic] =[pic] =$55 per professional labor-hour |4. |Richardson |Punch | |Direct costs: | | | |Professional labor, $65 ( 100; $65 ( 150 |$ 6,500 |$ 9,750 | |Indirect costs: | | | |Legal support, $55 ( 100; $55 ( 150 |5,500 |8,250 | | |$12,000 |$18, 000 | 4-33(25–30 min. Service industry, job costing, two direct- and indirect-cost categories, law firm (continuation of 4-32). Although not required, the following overview diagram is helpful to understand Keating’s job-costing system. [pic] |1. |Professional |Professional | | |Partner Labor |Associate Labor | |Budgeted compensation per professional |$ 200,000 |$80,000 | |Divided by budgeted hours of billable | | | |time per professional |? 1,600 |? ,600 | |Budgeted direct-cost rate |$125 per hour* |$50 per hour†  | *Can also be calculated as [pic]= [pic]= [pic]=$125 † Can also be calculated as [pic]= [pic]= [pic]=$ 50 |2. |General |Secretarial | | |Support |Support | |Budgeted total costs |$1,800,000 |$400,000 | |Divided by budgeted quantity of allocation base |? 40,000 hours |? ,000 hours | |Budgeted indirect cost rate |$45 per hour |$50 per hour | |3. |Richardson |Punch | |Direct costs: | | | |Professional partners, | | | |$125 ( 60 hr. ; $125 ( 30 hr. |$7,500 |$3,750 | |Professional associates, | | | |$50 ( 40 hr. ; $50 ( 120 hr. 2,000 |6,000 | |Direct costs |$ 9,500 |$ 9,750 | |Indirect costs: | | | |General support, | | | |$45 ( 100 hr. ; $45 ( 150 hr. |4,500 |6,750 | |Secretarial support, | | | |$50 ( 60 hr. ; $50 ( 30 hr. 3,000 |1,500 | |Indirect costs |7,500 |8,250 | |Total costs |$17,000 |$18,000 | |4. |Richardson |Punch | |Single direct – Single indirect | | | |(from Problem 4-32) |$12,000 |$18,000 |Multiple direct – Multiple indirect | | | |(from requirement 3 of Problem 4-33) |17,000 |18,000 | |Difference |$ 5,000 |$ 0 | | |undercosted |no change | The Richardson and Punch jobs differ in their use of resources. The Richardson job has a mix of 60% partners and 40% associates, while Punch has a mix of 20% partners and 80% associates. Thus, the Richardson job is a relatively high user of the more costly partner-related resources (both direct partner costs and indirect partner secretarial support). The Pun ch job, on the other hand, has a mix of partner and associate-related hours (1  :  4) that exactly equals the mix of partner and associate hours for the firm as a whole. The refined-costing system in Problem 4-33 increases the reported cost in Problem 4-32 for the Richardson job by 41. % (from $12,000 to $17,000) while it happens to correctly cost the Punch job. 4-34(20(25 min. ) Proration of overhead. [pic] 2. [pic]=[pic] – [pic] =$4,900,000 – $4,500,000* =$400,000 *$60 ( 75,000 actual machine-hours = $4,500,000 a. Write-off to Cost of Goods Sold | |Dec. 31, 2011 |Write-off |Dec. 31, 2011 | | |Account |of $400,000 |Account | | |Balance |Underallocated |Balance | |Account |(Before Proration) |Manufacturing (After Proration) | |(1) |(2) |Overhead |(4) = (2) + (3) | | | |(3) | | | | | | | |Work in Process |$ 750,000 |$ 0 |$ 750,000 | |Finished Goods |1,250,000 |0 |1,250,000 | |Cost of Goods Sold |8,000,000 |400,000 |8,400,000