Macbet Act II Scene II Essay

This scene was one of the most significant, as it the scene where Macbeth murders Duncan, but feels remorse and guilt afterwards. The murder is not shown so that it is left to the audience’s imagination. Also, to signify that the murder has taken place, an owl shrieks. This was thought to be a sign of a bad omen, and it suggests that it is upsetting the natural balance of things (at that time people believed that everything had a natural order and to change this would change other things), as even the natural world knows that Duncan has been murdered. Shakespeare creates tension by setting the scene at night so that when Macbeth returned, Lady Macbeth did not know who it was at first and for a moment she thinks that Macbeth had not succeeded in killing Duncan and the attendants had woken up, and she says; â€Å"†¦th’attempt and not the deed confounds us†¦Ã¢â‚¬  meaning that if Macbeth only tried to murder Duncan and did not succeed then they would be ruined. Macbeth’s character so far is shown as noble and loyal, as in act 1 scene 2 Macbeth is talked about as being; â€Å"A good and hardy soldier† (line 4). In reward for his greatness, Duncan awards Macbeth the title of Thane of Cawdor (as the witches predicted). Macbeth does have some ambition, because when the witches tell him he is going to be king, he wants to speak more to Banquo about it. However, in his letter to Lady Macbeth, he says; â€Å"Art not without ambition, but without the illness should attend it† meaning that he would like to be king but not attain it by bad deeds. Lady Macbeth’s thoughts are that she wants Duncan to be killed. She calls on evil spirits to give her the strength to do it; â€Å"Come, you spirits that tend on mortal thoughts, unsex me here and fill me from the crown to toe topfull of direst cruelty; make thick my blood, stop th’access and passage to remorse† (Act 1 scene 5, lines 39-43) which means ‘evil spirits- make me as strong willed as a man and fill me with cruelty, and make me have no remorse’. The setting of act 2 scene 2 is Macbeth’s castle. This is shown as quit an eerie setting, as you can hear noises from the outside, and it very dark. Macbeth and Lady Macbeth are on stage. In lines 1-8, Lady Macbeth is feeling bold, from line 1; â€Å"That which hath made them drunk, hath made me bold†. She comments on how she had drugged the attendants, and she says in lines 7-8; â€Å"That death and nature do contend about them, whether they live, or die†. This shows that she is not really concerned whether they live or die. However, in line 9 she begins to worry that they have been caught, and also says; â€Å"Had he [Duncan] not resembled my father as he slept, I had done’t†, showing that she is not completely evil, as she could not murder Duncan as he resembled her father. At the end of the scene she becomes strong, as she takes the daggers from Macbeth (as he brought them back) and goes and puts them back. Macbeth’s mood is that of distress and remorse. This is shown by the fact that he accidentally brings back the daggers when he was supposed to place the by the attendants. This creates dramatic tension, as this would incriminate Macbeth and Lady Macbeth. At he end of the scene, Macbeth feels he can’t live with himself, and says in line 76; â€Å"To know my deed, ’twere best not know my self† meaning that if he is to acknowledge what he has done, he must assume a new identity, as a murderer, and forget who he really is. Dialogue on and off the stage is that of death. Lady Macbeth tries to reassure Macbeth that he has he has done the right thing, as he is very disturbed about what he has done. The dialogue also shows how the outside and natural world is reacting to what has been done; the owl hooting, the crickets crying, the knocking and also when someone laughed in their sleep and one cried â€Å"Murder!† (Line 25) The effect of these noises reflects the beliefs of that time that to change the natural order of things (how things naturally turn out) is to affect everything. It creates tension by suggesting that the outside world will find out and Macbeth will be punished. The audience’s response is that they feel that something supernatural is happening, due to the noises, and to the images Macbeth sees and sounds he hears, like the voice he hears (lines 44-46) saying he will sleep no more. When Macbeth first appears on the scene, his first words are (line 14); â€Å"I have done the deed. Didst thou not hear a noise?† The words ‘I have done the deed’ suggest that he cannot bring himself to admit what he has done. The words ‘didst thou not hear a noise?’ suggest that he expected to be caught, and that someone would have heard and come after him. His conversation with Lady Macbeth is that he is in some way shocked about what has happened. He says what he heard, and in lines 38-39, and 33-34, Lady Macbeth talks to him but he doesn’t hear her as he is too deep in his own thoughts. Macbeth uses short, sharp sentences; like â€Å"†¦ when?†¦As I descended?†¦Hark, who lies i’th’second chamber?†¦This is a sorry sight†¦Ã¢â‚¬  (lines 17, 19, 21 and 23), because he is repeating what happened, and he is very distraught about what he has done. This effects the audience by creating tension, as Macbeth see ms to have gone mad. In lines 29-36 Macbeth says how he could not pronounce ‘Amen’ after someone cried ‘God bless us’. This shows that Macbeth does not feel he deserves God’s blessings, as he is too evil. In lines 38-46, Macbeth says that he heard a voice saying that he had murdered sleep. This shows his guilt that he will never be able to sleep again, and his remorse, as he shall never have peace from what he has done. Lady Macbeth’s reaction is to tell him not to keep thinking about these thoughts, and to reassure him. She is aware that they must put the daggers back, so at this point she has no guilt or remorse. When Macbeth comes back after murdering Duncan, he is carrying the daggers he used. This suggests to the audience that he is not in a proper frame of mind, and is still shocked by what he has done. It also suggests that he is not in control. Lady Macbeth had told him to leave them by the attendants to incriminate them. When he comes back, Lady Macbeth tells him to go and put them, back, but when he won’t, she does it. This shows that she does not mind blaming innocent people. The audience’s reaction is that she is very much in control, and knows what both of them must do. Macbeth will not go back because he says; â€Å"I’ll go no more. I am afraid to think what I have done; look on’t again, I dare not.† This reveals his guilt because he can hardly comprehend that he has done something so awful. This also shows his conscience, as he says ‘I dare not’, showing he does not know what his reaction would be, so knows he is not in control of h imself. When Macbeth returns, his hands are red with Duncan’s blood. Once Lady Macbeth puts the daggers back, her hands are also red. Macbeth says in lines 63-65; â€Å"Will all great Neptune’s ocean wash this blood clean from my hand? No: this my hand will rather the multitudinous sea incarnadine†. This means that he feels that all the seas in the world could not ash the blood off his hands, and that instead his hands would turn all the oceans red, and also that it will never wash off the blood stain on his conscience, so he feels that he will never be as innocent as he was before the murder. Lady Macbeth says in lines 67-68; â€Å"My hands are of your colour, but I shame to wear a heart so white.† The words ‘my hands are of your colour’ mean that her hands are red, but also that she is now as guilty of the murder as Macbeth is. The words ‘but I shame to wear a heart so white’ means that she is criticising her husband, by saying that she would not want to be so cold and heartless. The washing of the hands is significant later because Lady Macbeth sleepwalks and washes her hands in her sleep. Macbeth’s feeling’s are of extreme guilt and in line 62 he says; â€Å"What hands are here? Ha: they pluck out mine eyes.† This means that he wishes he did not have any eyes so he did not have to see the blood of the man he murdered. At the end of the scene, Macbeth and Lady Macbeth hear knocking. Lady Macbeth does not show any guilt or conscience, as she is only concerned with them getting back to their rooms to not seem suspicious and to get rid of the blood on their hands. Macbeth says how he cannot carry on if he does not forget who he is as he has a bas conscience, and in line 77 he says; â€Å"Wake Duncan with thy knocking: I would thou couldst.† This shows that he wishes Duncan was still alive, so feels guilty about him being dead. The audience’s reaction is that they feel slightly sorry for Macbeth, as he was pressured into the murder by Lady Macbeth and know has to live with his guilt. This scene is the turning point of the play, because it is the point of no return; after Duncan is murdered there is no way Macbeth can go back. It is also the start of Macbeth’s journey from good to evil. At this point his guilt is at its highest, and later he is a bloody tyrant. This is because Lady Macbeth reassures him that once this is done everything will be fine, so he kills because he feels he has to, but later he kills because he is angry (act 4 scene 2). Lady Macbeth also changes. In the beginning, she is in control and has no conscience, but in the end, she is so out of control and so guilty that she kills herself. Her change is also shown by her speech, as in act 2, scene 2, line 70, she says; â€Å"a little water clears us of this deed†, whereas in act 5, scene 1, lines 44-45, she says:† all the perfumes in Arabia will not sweeten this little hand†. Also, she begins to sleepwalk and acts out washing her hands. Finally, in act 5, scene 9, lines 37-38, Malcolm says about Lady Macbeth; â€Å"by self and violent hands took off her life†. This has a double meaning for the audience, as it means Lady Macbeth killed herself, but it could also be interpreted and by her violence and her guilt (of her ‘blood-stained’ hands) she killed her soul. The ending of act 2 scene 2 creates dramatic tension by ending with Macbeth and Lady Macbeth both in different frames of mind; Lady Macbeth making sure they don’t get caught and Macbeth lost in thought and guilty over what he has done.

Adolescent and Predictable and Unpredictable Elenents of This Transition and Associated Life-Stage Essay

Abdallah. Ayda Critical Reflection Essay Introduction Within the context of nursing there has been a significant change in nursing in the last two decades, where nursing and medical knowledge has led to changes where patients can no longer stay in hospital and reduction in hospital beds. Professionals who are employed in the healthcare industry are dealing with acutely ill patients who are in more need of care (usher et al 2009). As professionals we must discover the nature that is offered to us by responding and using reflective thoughts to enhance the important aspects in society (Lauder et al 2004). And qualified nurses, acknowledge and understanding is essential for their practice to remain current, continuous improvement in reflecting on our thoughts, and what we do becomes Habitual to our practice (usher et al 2008). It is a necessity for nurses to use critical thinking as it helps gather relevant information to assist practitioners in examining assumptions and identify relatio nships and patterns (Parker & Clare 2000). We begin this chapter by exploring the concept of critical reflection and why it is important for a nurse, as well as provide an over view of the related legislation that requires the use of reflective thinking in practice by registered nurses, the next section addresses the Gibbs Cycle of what, why and overview of definitions of reflection. Nurses are becoming more aware of the need to utilize and improve their practice, as well as consider the political, social structure issues affecting it. (Taylor 2000). As changes are occurring with the nursing context it is essential for nurses to analyze and respond to different challenges. Initiatively, reflection is the foundation of organizing difficult situations when faced, it also is easily understood, if any problem aroused in the work place (usher et al 2008). John (1998), explains the description of reflection of when being faced with contradictions allows practitioners to assess, think critically and reflect on their practice. In addition reflection is a process which allows existence in acknowledge in the way nursing theory, for example can. Reflection is cognitive in relation to changes of things we do which is not a technique or curriculum element. See more:  First Poem for You Essay Reflective practice enables practitioners to learn from their experiences and what they do, how they do it, what they say in relation to their home  and work, in the significant of others and wider society and culture. Nurses who engage in some form of activity are set out by regulatory authorities indicate an adoption with the Australian Nursing and Midwifery Council, (ANMC). Competency standards for registered nurses (2005), in the early 1990’s Australian Nursing and Midwifery Council, (ANMC) had first adopted the national competency standards for registered nurses. Establishment of the organization was in 1992, to develop a national approach to nursing and Midwifery regulation. To ensure and deliver safe competent care, the (ANMC) worked together with the state and territory nursing and midwifery authorities (NMRAS) to produce national standard. In relation, to the AHPRA’S Scheme, which came into effect of 1st of July, 2010, the operations are governed by the health and practitioner regulation national law Act, 2009 (QLD) and each state and territory. In addition with the national scheme, responsibility was taken over for the regulation of nurses and midwifes in Australia, and taken ownership of the national competency standard for registered nurses. The minimum care standards for a nurse in Australia are the 4 domains provisions and coordination of care, professional practice, critical thinking and analysis, collaborative and therapeutic practice. The domains of reflections which also include self-appraisal reflecting on ones own practices by feeling and beliefs and professional development. The domains have all been set out for the nurse to reflect on practice, reflectively and ethically (Australian Nursing and Midwifery Council 2008a, 2006). Reflections a verb which means to reflect on one thought (Hancock 1999). This might recall what one thinks and memories in a cognitive act such as overviewing identifying error. (Taylor 2000). Reflection is an activity in the guidance of an action before it happens. (Francis 1995). Rolfe et al (2001), argue that knowledge for practice that does not come from text books or lectures. In addition they call it scientific knowledge that practitioners pick up from everyday knowledge, reflection is the process of theorizing about that knowledge. In consideration, of the reflective views of recognizing strengths and weaknesses and my education enables me to make positive changes to my future practice by using Gibbs Cycle model. Gibbs Reflective Cycle ï‚ · ï‚ · Gibbs model begins with asking what happened. What was your feeling? This allows me to think what accured at the time of event. ï‚ · ï‚ · ï‚ · What was my role in the situation? What was I trying to achieve and what action to take? What was the response of others and what they thought? We move from the second stage of Gibbs Cycle. ï‚ · ï‚ · ï‚ · ï‚ · What does this tell me about my patients? What is the model is model of care I am using? How is my attitude towards the patient? What should I have done to make this better? Final stage of Gibbs model. ï‚ · ï‚ · What do I need to do to make things better? Question myself about improving patient care; widen my knowledge to improve patient care. Conclusion: During my research I began to acknowledge the fact that critical reflection is essential in nursing to enable to look back words on errors made in the work place. Gibbs Cycle is the tool in reflecting back on thoughts and actions accomplished by nurses. If we look back on what we do and how we do it, high care of patient care can be monitored easily without causing harm in the work place. (ANMC) embraces all nurses and practitioners to engage in some type of activity to enhance reflective thinking as it helps in gathering relevant and current information as it is part of the legislation. I feel it has come to my mind that critical reflection it is an important tool on reflecting ones thoughts. Perception of my role: Critical reflection has knowledge me to look backwards and think of things we do. It has changed my perception of nursing as my knowledge expanded enormously towards my role as a nurse since commencing my university degree. I feel I have a responsibility as a nurse to follow the nursing and midwifery council scheme to remain current.

Bullying Essay

The â€Å"peanut gallery† may not directly bully the victim, but by standing on the sidelines giving their attention to the actions they encourage they bully. Even though I am not a bully, I have been part of the â€Å"peanut gallery† that makes bullying an even worse situation. The â€Å"peanut gallery† are students that can make a positive change to stop bullying. As students, we can take action to stop bullying in our schools and I have some ideas to make this happen. I and a group of students would dedicate one week at the beginning of the school year to hold an anti-bullying campaign called â€Å"Bully Beatdown. The â€Å"Bully Beatdown† campaign would raise awareness to the issues of bullying. For the campaign kick-off, I would hold a rally for students to share their personal stories and experience with bullying. I would invite a counselor or a psychologist specializing in anti-social behavior to speak at the rally about the effects of bullying. Th e person could train students on anti-bullying tactics. During the â€Å"Bully Beatdown† campaign, I would have students perform skits acting out different bullying scenarios and ways they can stop bullying such as befriending a victim of bullying. To promote my campaign, I would pass out information flyers and pamphlets, buttons, and signs to post throughout the school in bathrooms, gyms, lunchrooms, and hallways. Another feature of the campaign will have students sign a social contract agreeing to not participate in bullying of any kind, to stand up for the victims of bullying, to not be a bystander to bullying, and to report bullying to teachers or a responsible adult. I would create an organization called â€Å"Bully Guardians† which is a community of students who act as a support network for students targeted by bullies. The students who were spectators to bullying can become a â€Å"Bully Guardian. † Many students are afraid to report bullying incidents they observe because they might become targets themselves. I would create an â€Å"Anonymous Email System† for those students who don’t want to report an incident in-person to a teacher or the principal. The student could send an email explaining the bullying incident they saw or encountered. After the campaign kick-off, I propose that each month schools devote a day to bully awareness and to report on the progress they’ve made to stop bullying. I believe my plan of action is practical and easy to implement in schools.

Government 1 Dissertation Example | Topics and Well Written Essays - 500 words

Government 1 - Dissertation Example In addition, the institution of compulsory voting might lead to the further growth of bureaucratic state machine, as the new governmental organs to supervise the voting behavior of the citizens would be necessary. In my opinion, the absentee voters in the USA seem to believe that the existing political system is fundamentally divorced from the real needs of the people, and the introduction of compulsory voting, far from changing this attitude per se, would merely reinforce it. 2. The cultural assimilation of the immigrant population is the major theme in modern political discourse in the developed countries. The institutional arrangements for the immigrant assimilation in many of these nations include the provisions for the study of official language by newly arrived immigrants, the establishment of citizenship tests for the applicants for the national citizenship, and the various methods of passive assimilation through the lack of support for minority cultural practices.

Advertisment Law Essay Example | Topics and Well Written Essays - 2500 words

Advertisment Law - Essay Example The purchaser desires to have or own a good brand name product and material with good quality at reasonable and cheaper rate. If the marketers were able to meet this demand of people of the society, definitely there would be a souring business for their product. The advertisers and marketers say that they would be able to supply anything to the consumers and what they want. It may be right to say that marketers and advertisers are in a position to meet the desires of consumers up to some level.Ethics around advertisement law can be explained or classified into a broader horizon. Ethics around advertisement law can be termed as advertisement ethics and it can be defined as an ethics that examines ethical rules and principles within a commercial context. Advertisement ethics should more over confer to economic, legal, social, human, and political context. Advertisement law comes under a parent law that is widely referred as commercial law, which governs both commerce and business. Comm ercial law primarily manages corporate contracts, hiring practices, sales, service and consumer goods. There are sixteen different commercial laws of which corporate law, employment law, labor law and tax law are the most important laws. Advertisement ethics generally means the philosophy of business. This will determine the fundamental proposes of the company. If any company is intending to maximize the returns to its share holders then that would be called as unethical since it is depriving the interests and rights of some one else. Corporate social responsibility or CSR is widely debated regarding the rights and duties existing between and society. Industrial espionage and hostile takeovers are the issues concerning different companies. Leadership issues, corporate contributions that too political contributions are being the worst debated ethical issues within business law. Introducing a new reform under the law reform is the crime like corporate manslaughter, which is being opposed by the biggest business houses to make them more secure. Advertisement law must be generally governed under the law and the justice should be equally distributed. Corporate ethics policies are being misused as marketing instruments. Since advertisement law does not come under the criminal law and any deviation is considered under the civil law and hence these deviations are not taken seriously. Business directly means providing goods and services and in its process it touches and enriches lives of the people it comes across and hence it has to be as sincere as it can and should try to do justice to the profession and the people it comes across. Advertisement law's should be made as stringent as possible since many retailers and business houses do ford and try to exaggerate the prices and cheat the consumers there by making profits ten times over the product they sell. Law governing the advertisement law must be in safe hands and try to make promulgations, which are the interest of the consumers. Smoking Advertisements have resulted in inspiring youth to make smoking and alcohol as a habit that finally made them slaves to drugs. Armchair critics might rant about how rampant drug usage is especially amongst young adults; even the common man is just as vulnerable. What is even more alarming is the fact that kids as young as 16 are doing drugs. Unfortunately, parents are often the last to sniff out

Tree Farming vs Agricultural Farming Essay Example | Topics and Well Written Essays - 500 words

Tree Farming vs Agricultural Farming - Essay Example Agricultural farmers are employees rather than private land owners and this farming involves cultivation of food crops, cash crops as well as farming of animals for food and milk. Agricultural farms tend to grow a variety of crops on the same land and large harvestings take place over a small period. Whereas tree farming is a long process, where it takes about twenty to twenty five years for a sapling to grow into a big tree and only one type of tree is planted across the whole plantation. The two terms however are not to be intermixed as they both share some similarities and differences. (Agriculture) Agricultural farming demands a lot of attention from the farmers. They have to keep a constant check on the quality of the yield as well as the health of the animals. Trees, on the other hand do not require rigorous cultivation, but like agricultural farming there are certain practices that need to be followed in order to keep the growth and the quality of the trees to the best level. The land of the plantation should be carefully monitored so that it is prevented from wildfire, overgrazing and the trees should be kept free from diseases and insects.

Coach Working at Different Levels within the UK Essay

Coach Working at Different Levels within the UK - Essay Example This paper illustrates that sports coaching has followed the trajectory of sports in the international market. Some coaches such as Alex Fergusson are as famous as the players whom they coach. This section discusses the functions and roles of coaches and helps in developing an understanding of their use. Sports’ coaching is linked to the economic and social events of the past and coaching follows the story of sports. Modern sports such as football, cricket, and others were not invented in the ancient times and the common people had neither the energy nor the inclination to take up sports after a hard days labor. The ancient Greeks conducted the Olympics and the first mention of athletes who trained under special trainers is known. Plato, Archimedes, Hippocrates and other philosophers also served as coaches for they believed in a sound body and a sound mind. Wealthy patrons brought in expert wrestlers and runners, winners of Olympic events became celebrities, and wealth was sho wered on the winner and his coach. Imperial Rome had trainers who trained slaves for gladiator contests and training was limited to war games such as wrestling, sword fighting, archery, Javelin, horse riding, running and other such events. Kings and Lords maintained armies and these were kept in fighting shape through constant training. Coaches toured villages and picked up fit and strong youths and these were trained as soldiers. Contests of strength and skills were held during community feasts and trained soldiers participated in these events. The common peasant or tradesmen never participated in these contests or sports and coaching was limited to only events that helped in war.

Organization Change and Development Essay Example | Topics and Well Written Essays - 1000 words

Organization Change and Development - Essay Example There is not one organization in the world that can survive the current business environment by resisting change (Kaufman, 2007). These changes are not random; rather they are the result of various factors which will be the focus of this paper. Factors Affecting Change The major forces that make organizational change inevitable, which can either be external or internal, are: economic, technological, social, political, legal, labor market and international environments. Every organization has its own unique goals and objectives which are related in one way or another to the changing business environment which is highly dynamic. These factors of change normally force the organization to re-evaluate and change its mode of operation, management and service delivery (Botha and Kourie, 2008). Technology may be the main factor of change that is being experienced all over the business world. The 21st century has been characterized by innovations and introductions of new technologies which ha ve affected the way people love and work. Perhaps the most important of this technological innovation has happened in the communication sector. The development of the telephone, internet and other forms of communication has entirely changed the business environment (Appalbaum, Close and Klasa, 1999). ... The market conditions in the 21st century have also changed quite a lot. Competition has become much stiffer than it was years ago. This competition has been heightened by the ever increasing number of businesses that offer the same or similar products and/or services. The battle to remain relevant in this kind of market environment is one that all organizations must fight on a constant basis. If it means that the organizations have to change the way they conduct their business, then there is no way around it. Globalization is a major reason why market competition has risen to such great heights (Appelbaum, Everard and Hung, 1999). A good example of a business environment that has seen many changes due to changing market conditions is India. After liberalization in the last two centuries, the country has experienced an influx of foreign companies and formation of many others. This has created such high level of competition that those organizations which could not keep up with the cha nge had to close down or merge with those that had already adapted to the changing business environment. Those organizations that were able to re-align their operations with the sweeping changes in the market are some of the countries best today. The political and legal environment is also as turbulent as the business environment of today. This is because it is also vulnerable to frequent changes, which also affect other spheres of life for individuals and organizations alike. Any changes of governance or administration in a country or a region may have great implications for businesses. For instance, if a democratic government is replaced by a totalitarian one, or vise versa, there is likely to be a major shift of

Critical analysis of minimum wage Research Paper

Critical analysis of minimum wage - Research Paper Example Definition of Minimum Wage The minimum wage is the lowest level of pay that an employer can pay to the employees as stipulated by law. It is defined by the International Labor Organization as â€Å"the lowest level of remuneration †¦ which each country has the force of law and which is enforceable under threat of penal and other appropriate sanctions. Minimum wages fixed by collective agreements made binding by public authorities are included in this definition†1. This indicates that the minimum wage is the level of pay or compensation given by employers to their employees as stipulated by the laws of the land. The minimum wage is included in the laws of a given nation and it has the force of law. Hence, if an employer decides to pay his employees below the lowest minimum wage level, the government and law enforcement authorities can take action against the employer and subject him to prosecution. The minimum wage include wages that are fixed by collective agreements. Thi s include various interest groups and stakeholders who come together to fix the minimum wage through various agreements. Once the government gives it the assent, it becomes law and no employer can pay a salary below the minimum wage. The minimum wage is the price floor that sets the minimum hourly rate for employees2. The minimum wage is meant to promote equal opportunities in a country and help to bridge the gap between the rich and the poor. There are two main implications of the minimum wage3. First of all, it is a way of fighting poverty because it guarantees the price floor, below which it would be illegal to pay an employee. In other words, it prevents employers from exploiting the extremely poor people in society. This is because such persons are vulnerable and are willing to do almost anything to get paid and to survive. Hence, they are susceptible to manipulation and exploitation by the rich employers. Due to this, the minimum wage is seen as a tool that is used by the gove rnment to prevent the poor and the less skilled from being exploited by the rich capitalists and business owners. On the other hand, it can reduce employment amongst the low-skilled since there is the tendency that businesses would fold up when they are forced to pay a minimum wage. In effect, there is the risk that more low-skilled persons could get out of work due to the minimum wage. Thus, a government would need to blend the two implications and come up with an appropriate minimum wage that would protect the rights of the extremely poor in society and also prevent job losses in the economy. History of the Minimum Wage The minimum wage was established in the laws of the United States through the Fair Labor Standards Act (FLSA) of 19384. This law is described as the basis and the bedrock of labor protection regulations and social welfare provisions for the less skilled workers. This is because it came into force to protect the American people who were less skilled and stood the gr eatest risk of being exploited by their employers. In effect, the Act was issued to protect the least powerful section of the United States' society. This protected them from exploitation by their respective employers. The FISA was meant to cover full time and part time workers in private sector, federal, state and local government positions throughout America. This means that the Fair Labor Standards Act (FLSA) of 1938 was designed to have a universal application and it

Engineering Reflective Statement Essay Example | Topics and Well Written Essays - 500 words

Engineering Reflective Statement - Essay Example that, I enjoy reading materials on engineering like the Mechanical Engineering Magazine monthly edition and the Mechanical Society of American Engineers which promotes the art, science & practice of multidisciplinary engineering and allied sciences around the globe. However, the main reason why I chose the article is an article I read on making coal a cleaner burning fuel. The global impact seen as a result of engineering solutions is the destruction of the ozone layer due to the use of various machines. A good example is the CFC used as a coolant because of its excellent heat capacity, but it ends up destroying the ozone layer. A lot of machines that have been invented contribute towards the destruction of the ozone layer through the fumes that they emit while in operation. The economic impact is felt in the manufacture and distribution of the various machines that have been invented. They provide a trading ground for many companies and individuals and at the same time create revenue for firms, individuals and governments (Huber, 23). The environment is also affected by engineering solutions in that there is increased pollution of the air and water sources. This is due to the fumes emitted by various machines and waste deposited by various industries. Automobiles have eased transportation problems but cause pollution and, as a result, global warming. The social impact can be seen in the way communication has been eased through various gadgets and social networks that have come up as a result of engineering solutions. Mechanical engineers need to understand the impact of their engineering solutions in order to come up with better ideas that will ensure the safety of everyone in the future. Their inventions have solved a lot of problems within homes, at work places and around us. However these solutions have come along with other negative impacts that are slowly affecting the natural ways of living and putting the future at risk. In order to understand these

Call of the Wild Movie Review Example | Topics and Well Written Essays - 1500 words

Call of the Wild - Movie Review Example Overview Call of the wild takes place in suburban America. While reviewers praise the plot of the stories, many people have had different reviews of the influence it may have on the world situation today, be it among the young or adults. The perception this movie creates is one that leaves different emotions in the minds of the audience. The movies may be considered for the young and the old, where all would enjoy it. It does not have any negative influence to children, adolescents or adults and still maintains a spark that interests all in the audience. Certain contemporary movies give a face for controversy since they provide especially young audience with negative influences that are harmful. For instance, many movies will have characters cursing, smoking or even having nude scenes. This is however not the case with Call of the Wild. Despite not having negative influences on people, it contains certain emotionally strong scenes that some may consider inappropriate to their childre n. For instance, there is a scene with a grandfather who was angry with his daughter, bullying taking place, a dog being mishandled by his owners and many more. However, all these are scenes that the director and the writer want to develop the heightened themes present in that era of mediocrity. Plot The movie depicts a scene where a dog living in greatness and wealth is stolen by a gambling insensitive housekeeper and sold in the city. He faces many challenges from his new owners where he is not given food, locked in small room. Luckily, he gets chance of redemption and fights for freedom and better living. His efforts go unrewarded and quite he later goes through endless instances of being tormented by his owner. Later, he finds new owner dispatchers where he gains experience of surviving harsh weather conditions of the winter. On one particular instance after a long journey, he is able to redeem himself in the wild and leads his way to another pack of wild dogs and sometimes ends in rivalry with some members of the pack. The dog, Buck, is later able to become head of the pack and leads the rest through the thick cold forests. Afterwards, Buck finds himself in the postal delivery service where he also finds the difficulty of having to carry heavy loads filled with letters and parcels with other dogs. Buck then move on to a trio of owners, who have minimal experience in controlling, feeding or treating sled dogs. He is able to survive the inexperience of the three owners and after a dangerous experience with the owners and members of the sled. Some drown while Buck survives the experience and finds himself in the hands of Thornton; another owner. Thornton treats him well and is experienced to work with dog having realized that Buck was a remarkable dog. Through his quest in search of gold, Buck helps him a lot and sometime wins him bets in return for money. Buck is a strong dog. He forms a great bond with his owner and a wolf. One night after Buck and the wol f go running, they come back and find Thornton and the rest of the villagers killed by rival Indians. He is disappointed and in turn resorts to avenging on behalf of Thornton. Every year, Bucks returns to the site of the village to mourn his friend’s demise. Themes in Call of the Wild The movie consists of an evident theme an outreach for oneness.

The sounds of excitement and anticipation Essay Example for Free

The sounds of excitement and anticipation Essay The sounds of excitement and anticipation are played out in the symphonic soundtrack to the movie E.T. To feel the emotions of a character, in any story, helps one come to know the hopes, fears, and traits of a character. The contribution of music in the movie ET helps the audience to gain trust and insight into those very bits and pieces of a characters spirit, his mind set, his stance, and his behaviors. How can a movies master soundtrack possibly give the average audience member that much knowledge of a certain characters manner? Perhaps the director, Steven Spielberg, does so by repeating the common piece of music known as the flying theme. We hear the song during moments of sadness, amazement, wonder, and happiness. For example, we hear the theme when E.T. uses his power to fly the young boys and their bicycles over the forest. We hear the song so much that it begins to generate thoughts in our heads as to what the scene will mean and what new aspect of a character will be brought out in the upcoming moments of the film. When we first meet the young character, Elliot, he is at home in his kitchen, and we hear nothing more than the sounds of his mother doing dishes and his brother playing a space game with his buddies. As an audience, all we hear is muffled sound with Elliots sharp, high pitched whines yelling out above the noise. We already know that he desperately wants to be a part of the older kids group. See more: how to cite an article Those of us who are the youngest child of our families may automatically sympathize with Elliots moans and groans. We know and feel the want and need to belong and to fit in. With nothing more than the synchronous sounds of the outdoors gates swinging, dogs barking-Elliot makes his way outside to wait for the pizza man and we are given the chance to observe Elliot alone for the first time. He is young, skinny, pale, and constantly observing the actions and sounds around him. He is blunt, full of curiosity and full of mischief. Elliot is looking to prove himself and his claims of an alien to his family. As an audience member, I cannot help but feel a sense of want for Elliot to prove his family wrong, perhaps the musical themes in the background contribute to that anticipation. He waits outside with his flashlight, and in silence, all we hear is the constant hum of crickets, which helps to build suspense as he waits. Elliot then begins to search through the cornfield, the sounds of weeds and cornhusks as he moves slowly about personifies the anxiousness and fear that Elliot is feeling. They are the sounds which one awaits to hear each October while eagerly waiting in line for a haunted house or a hayride. They are the disguised sounds of adrenaline and anxiety. We can identify with these sounds and feelings which are presented, and therefore we can identify with Elliot. We are not given the chance to see Elliots room, his element, until he introduces it to his new found friend, E.T. With nothing more than the sounds of footprints, E.T.s purring breath, and the sight of Elliots wide eyes, the audience watches as E.T. and Elliot observe each other in silence. As they come to know one another one will notice that there is not dialogue, nothing more than the light trill of a string orchestra and high-pitched violins to accompany the audiences imaginations. E.T. is becoming comfortable with Elliot as Elliot is doing the same with E.T. E.T. is full of confusion, which is accompanied by mischief and wonder. We see this as he explores Elliots room. The solo sounds of Elliots paint brushes in a paint tin clank together as E.T. explores. The exploration of Elliots room and all of his gadgets and experiments illustrates to us that he is a smart, science driven child who longs to create, invent, explore, and build. Elliot is often seen in his flannel shirt, blue jeans, and his long underwear. He is short with a sloppy hair cut, possibly somewhat of a nerd. He longs to be proven. Now that Ive explained the character of Elliot, I will go into more depth about the character of E.T. E.T. is a creature unlike any other. He is an alien with the classic features; a wide, bald head, slimy skin that leaves a clear residue, wide eyes, and he doesnt speak our language, but he learns it eventually. He rarely speaks and he constantly observes his newly remodeled environment. Spielberg helps his audience come to know the character or E.T. by commonly using point of view shots. The first example of this is used in the beginning when E.T. is hiding and watching the hunters in the woods. This helps us to come to know his fear. We also see another example of this in the Halloween scene. We see E.T.s point of view through the two eyes in the white sheet, which is disguises him as a ghost. As a character, E.T. is often seen watching for sadness and longing to help. For example, in the scene which takes place in Elliots closet, we can see the look of hurt and sympathy for Elliots younger sister, Gertie, in E.T.s eyes when Michael and Elliot threaten to hurt Gerties doll if she dares to say a word about E.T.s presence in the house. E.T. is fearful of confrontation, and most often he screams and jumps at the sight of a threatening object or that of a loud, unfamiliar noise. By the end of the film, we know that E.T.s heart is full of love as it beams a bright red glow when Elliot expresses his feelings for him, which ultimately brings E.T. back to life. That scene gives us the guarantee that E.T. thrives off of kindness and love. He is gentle and curious. The synchronous sound of E.T.s purring breath, like that of a baby kitten, expresses to the audience that he is gentle and soft hearted. It seems almost impossible that E.T. could ever cause any harm. Aspects such as these help us to know and fall in love with his character. The music is what feeds the soul and emotion of E.T. It helps the audience to overcome the silence and leads them to think during frequent scenes with no dialogue. The redundant, orchestral themes that play in and out of many scenes help to identify each characters mood and state of mind, which ultimately brings the audience to know the characters spirit. The music helps up to know when they are sad, happy, content, hurt, or amazed. It leaves us with the idea of not only what they are feeling or how they appear on the outside, but who they are on the inside and what their nature is as a character and individual.

Methods Used for Process Costing

Methods Used for Process Costing A process costing method is used for Indus trick producing chemical, petroleum, textile, and flour, pharmaceutical, shoos and coal. This type of costing is also used by firms manufacturing such things methods is the assembly type industry which manufactures such things as type writers, automobiles. Airplanes and house hold electric appliances. Finally certain service industries, such sagas, water, and heat, cost their products by using process costing methods. In fact process costing procedure are often termed continuous or mass production cost accounting procedure. http://www.principlesofaccounting.com/ART/c20art/steelprocess.JPG What is Process Costing? Process costing is a type of costing system that is used for uniform, or homogeneous, products. Process costing averages the costs over all units to come to the per unit cost. This is in contrast to other types of costing systems, such as job-order costing that is used for products that are in differentiated batches. Unlike job-order costing, process costing is tracked using a work-in-process account for each department, rather than through subsidiary ledgers] Process Costing In accounting, process costing is a method of assigning production costs to units of output. In process costing systems, production costs are not traced to individual units of output. Costs are assigned first to production departments and then to units of output as they move through the departments. The process costing method is typically used for processes that produce large quantities of homogeneous products. The process costing method is in contrast to other costing methods, such as product costing, job costing, or operation costing systems. Using the process costing method is optimal under certain conditions. If the output products are homogeneous, that is, the units of output are relatively indistinguishable from one another, it may be beneficial to use process costing. If the output products are of low value, meaning each individual unit of output is not worth much, it may be beneficial to use process costing. And if it is difficult or infeasible to trace production costs directly to individual units of output, it may be beneficial to use the process costing method. Examples of operations that are likely to use the process costing method as opposed to another costing method include a cola bottling plant, a breakfast cereal maker, a company that makes computer chips, and company that produces lumber, and a company that produces bricks. For example, for the company that bottles cola, it would not be feasible or worthwhile to separate and record the cost of each bottle of cola in the bottling process. Therefore, the company would assign costs to the bottling process as a whole for a period of time, and then divide that overall process cost by the number of bottles produced during that period of time to assign production costs to each bottle of cola. Process Costing Methods 5 Steps for Process Costing Analyze inventory flow Convert in-process inventory to equivalent units Compute all applicable costs Calculate the cost per unit of finished and in-process inventory Allocate costs to units of finished and in-process inventory First, analyze the cost-flow model of the relevant inventory account to determine how much inventory was there at the beginning of the period, how much was started during the period, how much as completed during the period, and how much is left as work-in-process at the end of the period. Second, convert the work-in-process ending inventory into a number of equivalent units produced. This means if there are 1,000 units of inventory in work-in-process, and these units are all 50% complete, then you consider this as the equivalent of 500 units produced (500 = .50 x 1,000). Third, compute the total direct and indirect costs incurred by the production process that need to be assigned to the units completed and the units still in process. This includes the costs associated with the beginning inventory and the costs incurred during the relevant period. Fourth, calculate the amount of cost to be assigned to the completed units of output and the equivalent of completed units of output still in the ending inventory. For example, if 2,000 units were completed, and 1,000 units were left half-finished, then you would divide the applicable costs by 2,500 units. Fifth, allocate the relevant costs to the units of product that were completed and to the units of product that remain in the work-in-process account. Source: Hilton, Ronald W., Michael W. Maher, Frank H. Selto. Cost Management Strategies for Business Decision, Mcgraw-Hill Irwin, New York, NY, 2008. Process Costing Procedures Process costing systems follow specific procedures, and while exact procedures may vary by company or by industry, they will generally follow these steps: While other types of costing start with a sales order, a sales order is not needed for process costing as it is a continuous process The work-in-process accounts are divided by department and are named as such for example: Work-in-process Department Name The first department in the process makes the first entry into the work-in-process account, generally for the direct raw materials As the products move from department to department, entries are made to each work-in-process department account Direct labor costs are recorded by period Actual overhead costs are recorded; no contra-account is needed because there is no over- or under-applied overhead due to the actual cost being applied Indirect costs are applied to the overhead account in actual amounts Normal spoilage is recorded as a cost to the work-in-process account; abnormal spoilage is removed from the work-in-process account and applied to a separate account so it can be addressed by management. When Is Process Costing Appropriate? Process costing is appropriate when products are homogeneous (or identical). Where job-order and other types of costing seek to find the cost per unit for batches of differentiated products, process costing seeks to find the average cost of all units over a period of time. Therefore, process costing is only appropriate when all units are the same. For example, a manufacturing company that produces only one homogeneous product may elect to use process costing. Characteristics and process of costing. The characteristics of process costing are: A cost of production report is used to collect, summarize, and compute total and unit cost. Production is accumulated and reported by departments. Costs are posted to departmental work in process accounts. Production in process at the end of a period is restated in terms of completed units. Total costs charged to a department are divided by total computed production of the department in order to determine a unit cost for a specific period. Costs of completed units of a department are transferred to the next processing department in order to arrive at the total costs of the finished products during a period. At the same time, costs are assigned to units still in process. Characteristics and procedure. Accumulate material, labor, and factory over head costs by departments. Determine a unit cost for each department. Transfer costs from one department. Assign coast to the inventory of work still in process. If accurate unit and inventory costs are to be established by process costing procedure, costs of a period must be identified with units produced in the same period. Features/Characteristics of Process Costing Process Costing Method is applicable where the output results from a sequence of continuous or repetitive operations or processes and products are identical and cannot be segregated. Process Costing enables the ascertainment of cost of the product at each process or stage of manufacture. The following features may be identified with process costing: The output consists of products which are homogenous. Production is carried on in different stages (each of which is called a process) having a continuous flow. Production takes place continuously except in cases where the plant and machinery are shut down for maintenance etc. Output is uniform and all units are identical during each process. It would not be possible to trace the identity of any particular lot of output to any lot of input. The input will pass through two or more processes before it takes the shape of the output. The output of each process becomes the input for the next process until the final product is obtained, with the last process giving the final product. The output of a process (except the last) may also be saleable in which case the process may generate some profit. The input of a process (except the first) may be capable of being acquired from the outside sources. The output of a process is transferred to the next process generally at cost to the process. It may also be transferred at market price to enable checking efficiency of operations in comparison to the market conditions. Normal and abnormal losses may arise in the processes There are a number of industries in which process costing can be applied. Elements/Components of Cost Process, cost, accounting, recording, direct, indirect, costs For the purpose of cost accounting, the process industry is divided into separate departments with each department representing a specific process. The Direct Material and Direct Labor/Labor Costs are collected for each department separately and the overheads which are collected over all the departments/processes are apportioned over the various departments/processes on some rational basis. The following are the main elements/components of costs involved in the manufacturing process where process costing method is adopted. Direct Materials There are two types of materials that we come across in process costing. Primary Material Materials which are introduced in the initial process and passed on to the next process as a part of output after completion of processing. Secondary Material Materials which are introduced in the first or subsequent processes in addition to the main material introduced in the initial process. This gets mixed up with the main material and is passed on to the subsequent processes as a part of the output. Direct Labor/Labor The direct labour/labor cost is generally incurred in every process. Identification of direct labour cost is also relatively easy in process costing industry Direct Expenses Expenses in addition to Direct Material and Labor which can be directly attributable to a particular process. These are costs relevant to specific processes. Production Overheads The overhead expenses are generally expended over all the processes involved in production. These are to be apportioned over the various processes in an amicable manner. Methodology of Recording/Accounting Costs Financial Accounting Methodology is adopted for recording costs involved. Process Accounts A nominal account for each process is used to record all the costs relevant to a process. Each process account is Debited with The Primary Direct Material Cost Secondary Direct Material Cost Direct Labor Cost Direct Expenses and Production Overheads allocated and/or apportioned to the process. Credited with The value of output transferred to the subsequent process or finished stocks. Numbers, Alphabets or any word or phrase representing the process are used as suffixes/prefixes in the names (Process I a/c, Process A a/c, Refining Process A a/c, etc.,.) to distinctly identify the processes accounts. Process Stock Accounts Stocks relevant to a process are maintained in a separate stock account. Stock accounts for input may be maintained where all the input acquired/received for a process during a period is not used up. Stock accounts for output may be maintained where all the output produced/completed in a process during a period is not disposed off either by transfer to the next process or by sale. Where the output relevant to a process is sold apart from being transferred to the next process, it generates revenue. These revenues relevant to a process, are generally recorded using the process account or the stock account. FEATURES of Process Costing The product of one process becomes the INPUT OR RAW MATERIAL of the next process; There is a CONTINUOUS FLOW OF IDENTICAL OUTPUT; It is DIFFICULT TO IDENTIFY A COST UNIT because each cost unit is part of a process; It is difficult to cost a cost unit hence we can only find the AVERAGE COST PER UNIT over period of time; COST CENTRES are set up and costs are collected by the cost centers; It is possible that JOINT PRODUCTS may be produced in the processes; WASTE may arise during processing eg due to evaporation, etc Each process or department performs a particular operation(s). A certain stage of production is completed in each process. Each process is carried out by a certain department. A person is usually responsible for a process. An account called a PROCESS ACCOUNT is maintained for each process. This process account captures/records the following: All costs-materials, labor and overheads; Scrap Output Opening work-in-process Closing work-in-process Transfers from previous process Losses or gains Reasons for use Companies need to allocate total product costs to units of product for the following reasons: A conducts are manufactured in large quantities, but products may be sold in small quantities, sometimes one at a time (automobiles, loaves of bread), a dozen or two at a time (eggs, cookies), etc. Product costs must be transferred from Finished Goods to Cost of Goods Sold as sales are made. This requires a correct and accurate accounting of product costs per unit, to have a proper matching of product costs against related sales revenue. Managers need to maintain cost control over the manufacturing process. Process costing provides managers with feedback that can be used to compare similar product costs from one month to the next, keeping costs in line with projected manufacturing budgets. A fraction-of-a-cent cost change can represent a large dollar change in overall profitability, when selling millions of units of product a month. Managers must carefully watch per unit costs on a daily basis through the production process, while at the same time dealing with materials and output in huge quantities. Materials part way through a process (e.g. chemicals) might need to be given a value, process costing allows for this. By determining what cost the part processed material has incurred such as labor or overhead an equivalent unit relative to the value of a finished process can be calculated. Comparisons Similarities between job order and process costing include: Both systems have the same basic purpose-to calculate unit cost Both systems use the same manufacturing accounts The flow of costs through the manufacturing accounts is basically the Same. However, there are some important differences between job order and processing costing as described below. Job Order Costing Process Costing Each job is different All products are identical Costs are accumulated by job Costs are accumulated by department Costs are captured on a job cost sheet Costs are accumulated on a department production report Unit costs are computed by job Unit costs are computed by department Study the production flow and the cost flows of companies which use process costing in Exhibits 4-2, 4-3, and 4-4. Note that as units are partially completed in one department they proceed onto another department for further processing. This will require a journal entry such as: Work in Process Department B Work in Process Department A When the products are completed they are transferred from the final processing department to Finished Goods. Study the model journal entries on Pages 149-150. A complication arising in process costing is that not all units may be completed at the balance sheet date. To calculate unit costs, it will be necessary to compute equivalent units of production. Equivalent units can be defined as the product of the number of partially completed units times the percentage completion of these units. If there are 300 of partially completed units at year-end which are 40% complete, then there are 120 equivalent units. If say 5000 units were completed during the period, the managerial accountant would add 5000 and 120 to arrive at 5120 equivalent units completed during the period. Then total department costs for the period (direct material, direct labor, and overhead) would be divided by the 5120 equivalent units to arrive at cost per unit. Equivalent units can be computed in two different ways, the weighted average method and the FIFO method. We only cover the weighted average method in this course and therefore skip Appendix 4A. Companies using process costing prepare departmental production reports. Exhibit 4-9, Page 158, is a production report for Double Diamond Skis Shaping and Milling Department. Note that the production report consists of three parts as follows: A quantity schedule which shows the flow of units through the department and a  computation of equivalent units A computation of costs per equivalent unit A reconciliation of all cost flows into and out of the department Also note in Exhibit 4-9 that the equivalent unit totals are different for material costs and for conversion costs. This frequently happens as all material is input at the start of the production process but the direct labor and overhead costs are incurred sometime later. 7. Mention of sources used 1. Process Costing Systems What is it and when is it used? A process-costing system is a costing system in which the cost of a product or service is obtained by assigning costs to masses of like or similar units. Unit costs are then computed on an average basis. Process-costing systems are used in industries that produce like or similar units which are often mass produced. In these industries, products are manufactured in a very similar way. The companies usually use the same amount of direct materials, direct manufacturing labor costs and manufacturing overhead costs. Industries that use process costing systems are for example: chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages and breakfast cereals. The difference between job costing and process costing is the extent of averaging used to compute unit costs of product and services. The cost object in job costing is a job that constitutes a distinctly identifiable product or service. The quantity of manufacturing resources is different in any job. It would be incorrect to cost each job at the same average manufacturing cost. So, when like or similar units are mass produced, process costing averages manufacturing costs over all units produced. The costs of a product are important for inventory calculations, pricing decisions and product profitability analysis. Its also important for measuring how well the management is done and if costs are reduced effectively. Illustrating process costing The best way to show how process costing works, is by example: Global Defense, Inc, manufactures thousands of components for missiles and military equipment. One of these is called DG-19. The product-costing system for DG-19 has a single direct-cost strategy (direct materials) and a single indirect-cost category (conversion costs). Each unit passes through two departments: the Assembly Department and the Testing Department. Every effort is made to make sure that all DG-19 products are identical. Direct materials are added at the beginning of the process in Assembly. Additional direct materials are added at the end of processing in the Testing Department. Conversion costs are added evenly during both processes. They include manufacturing labor, indirect materials, energy, plant depreciation and so on. After leaving the Testing Department, the DG-19 component is transferred to Finished Goods. 2. Three cases 2.1 Case 1: Process Costing with no beginning or ending work in process inventory During January, the first month of the period, Global Defense starts with the manufacturing process. All units will start and end in this period. Altogether, Global Defense will manufacture 400 units of DG-19 during this period. Direct materials in this period: $ 32.000 Conversion costs in this period: $ 24.000 _______ Total Assembly costs in January: $ 56.000 Global Defense records direct materials and conversion costs in the Assembly Department as these costs are incurred. By averaging, the assembly cost per unit would be $ 56.000 / 400 units = $ 140: Direct materials costs by unit ($32.000 / 400) $ 80 Conversion costs per unit ($ 24.000 / 400) $ 60 _____ Assembly Department cost per unit $ 140 Each unit is identical in this case, so we assume that all units receive the same amount of direct materials and conversion costs. The unit costs can be averaged by dividing total costs in a given accounting period by total units manufactured. This approach is for example used by banks to compute the unit costs of 100.000 similar customer deposits made in a month. It is usually used by organizations with mass production of standard units and no incomplete units after the period. 2.2 Case 2: Process costing with no beginning but an ending work in Process Inventory There is no beginning inventory in February, because all 400 units produced in January had been fully completed. Due to customer delays in placing orders, it was only possible to produce 175 units in February. The 225 partially assembled units as of February 28 were fully processed with respect to direct materials, because all direct materials in the Assembly Department are added at the beginning of the assembly process. Conversion costs are added evenly during the assembly process. Based on the work completed relative to the total work required to be done, an Assembly Department supervisor estimates that the partially assembled units were, on average, 60 % complete as to conversion costs. Total costs for February: Direct materials costs in February $ 32.000 Conversion costs February $ 18.600 _______ Total Assembly Departments costs $ 50.600 Problem: How should Global Defense calculate the cost of fully assembled units and the cost of the partially assembled units still in process? The following four steps help us to find the answer: Step 1: Summarize the flow of physical unit of output Step 2: Compute output in terms of equivalent units Step 3: Compute equivalent unit costs Step 4: Summarize total costs to account for and assign these cost to units completed and to units in ending work in process Step 1 tracks the physical unit of output. It shows, where they come from and how many units are there to account for, and where they go and how they are accounted for. Step 2 measures the output in equivalent units, not in physical units, because not all units had been completed. The 400 units are complete in terms of equivalent units of direct materials, because all direct materials are added in the Assembly Department at the initial stage of the process. So you count all 400 units in equivalent direct costs. The 175 fully assembled units are completely processed with respect to conversion costs. The partially assembled units in ending process are 60 % complete (on average). Therefore, the conversion costs in 225 partially assembled units is equivalent to conversion costs in 135 (60% of 225) fully assembled units. So, 310 equivalent units of conversion costs are assembled and transferred out and 135 equivalent units are in ending work in process inventory. In step 3, equivalent unit costs are computed by dividing direct materials and conversion costs added during February by the related quantity of equivalent units of work done in February: Direct costs Conversion costs Costs added during February: $ 32.000 $ 18.600 Divide by equivalent units work done in February: / 400 / 300 ________ _________ Cost per equivalent unit of work done in February: $ 80 $ 60 In Step 4, total costs to account for are summarized and assigned to units completed and transferred out and to units still in process at the end of February. Since the beginning balance of the work in process is zero, total costs to account for consist of the costs added during February: direct materials $ 32.000 and conversion costs $ 18.600. Direct material costs are 225 times $80 (=$18.000) + Conversion costs: 135 times $60 (=$8.100). Total costs are therefore: $18.000 + $8.100 = $26.100. 2.3 Case 3: Process costing with both beginning and ending work in process inventory In march, Global Defense has 225 partially assembled units in the Assembly Department. During march, Global Defense placed another 275 units into production. Step 1 traces the physical units of production. In march, 400 units are completed and transferred out, 100units are in ending inventory. Step 2 computes the output in terms of equivalent units: 275 equivalent units of direct materials and 315 equivalent units of conversion costs. Step 3 computes equivalent unit costs. Direct materials: $ 80; conversion materials: $ 60 Step 4 summarizes total costs to account for and assigns these costs to units completed and to units in ending work in progress. The costs that get assigned to each of these categories depend, as in all inventory accounting, on the specific assumptions regarding the flow of costs. Next are described to alternative methods, the weighted-average method and the first-in, first-out method. 3. Weighted-average method The weighted-average process-costing method assigns the average equivalent unit cost of all work done to date (regardless of when it was done) to equivalent units completed and transferred out, and to equivalent units in ending inventory. The weighted-average cost is simply the average of various equivalent unit costs entering the work in process account. 4. First-In, First-out Method The First-in, first-out (FIFO) process-costing method assigns the cost of the earliest equivalent units available (starting with the equivalent units in beginning work-in-process inventory. This method assumes that the earliest equivalent units in work in process Assembly account are completed first. 5. Transferred-in costs in process costing Transferred-in costs (or previous department costs) are costs incurred in a previous department that are carried forward as part of the products cost as it moves to a subsequent department. That means, costs move with the units when they are transferred to a new department. So, computations of Testing costs must include transferred-in costs, additional direct materials costs and conversion costs added in Testing. The four -step procedure is used to account for the costs of a subsequent department that has transferred-in costs. Units are fully completed as to transferred-in costs because these costs are just carried forward from the previous process. Direct materials costs have a zero degree of completion in both beginning and ending work-in-process inventories, because in Testing, direct materials are introduced at the end of the process. That completes steps 1 and 2. 5.1 Transferred-in Costs and the weigthed-average method In step 3, the equivalent unit costs are computed. In step 4, the total costs to account for are summarized, that is the total debits to Work in Process under the weighted-average method. After that, these costs are assigned to units completed and to units in ending work-in-process inventory. Beginning work in process and work done in the current period are totaled and merged together for purposes of computing weighted-average costs. A company may split the Work in Process account into Work in Process Testing, Transferred-in Costs, Work in Process Testing, Direct Materials and Work in Process Testing, Conversion costs. The journal entries would contain this detail, though the underlying reasoning and techniques would be unaffected. 5.2 Transferred-in Costs and the FIFO-Method The costs transferred-in from the Assembly Department are different when the weighted-average rather than the FIFO method is used in step 3. In step 4, the total costs to account for are summarized, consisting of the beginning inventory plus costs added during the current period, under the FIFO-method. These costs differ from the total debits to Work on Process under the weighted-average method, because of the different costs of completed units transferred-in from the Assembly Department under the weighted-average and FIFO methods. When assigning costs, the FIFO method keeps the beginning inventory separate and distinct from the work done during the current period. Each department in interdepartmental transfers is regarded as being separate and distinct for accounting purposes. All costs transferred in during a given accounting period are carried at one unit cost figure, regardless of whether previous departments used the weighted-average or the FIFO method. 6. Common Mistakes with Transferred-in Costs Here are some common pitfalls to avoid when accounting for transferred-in costs: Remember to include transferred-in costs from previous departments in your calculations. Such costs should be treated as if they were another kind of direct material added at the beginning of the process. In other words, when successive departments are involved, transferred units from one department become all or a part of the direct materials of the next department; however, they are called transferred-in costs, not direct materials costs. In calculating costs to be transferred on a FIFO basis, do not overlook the costs assigned at the beginning of the period to units that were in process but are now included in the units transferred. Unit costs may fluctuate between periods. Therefore, transferred units may contain batches accumulated at different unit costs. Units may be measured in different terms in different departments. Consider each department separately. Unit costs could be based on kilograms in the first department and liters in the second , so as units are received by the second department, their measure

acupuncture :: essays research papers

Acupuncture An estimated two thousand years ago, the Jin dynasty introduced a new medical practice to their culture. The practice, known as acupuncture, treats many common ailments using needles on certain areas of the body in order to enhance the flow of energy or â€Å"qi†. Since its birth, millions of people over centuries have relied on the benefits of acupuncture, which include everything from relieving stress to promoting good health. Although there has been much scientific dispute over the benefits of acupuncture, countless testimonials of satisfied acupuncture patients over the centuries have remained passionate advocates for the practice of promoting harmonious anatomical energy. Beginning around the time of the Jin Dynasty, acupuncture’s procedure remains similar to its original practice that it did in the beginning of its use. By placing a small needle onto one of the approximate 500 acupuncture points of the body, the needle can help stimulate the flow of energy to the part of the body being deprived of a healthy flow. This function is to help promote a healthy, harmonious balance between the opposing forces of yin and yang within the body. The Chinese recognize that the body contains 14 pathways or â€Å"meridians† through which qi travels. When the body begins to become stressed or the immune system begins to weaken, the flow of qi becomes conflicted and restrained. Additionally, the procedure’s benefits have also remained the same since acupuncture’s birth. Acupuncture, known as a yang-therapy due to its exterior-to-interior approach is used to treat high blood pressure, muscle pain, asthma, gingivitis, and headaches to name just a few. Acupuncture, based on the Daoist philosophy of harmonious balance stimulates an even flow between qi and the immune system. Rather than directly acting as a direct cure for a disease, acupuncture partners with the immune system in fighting off disease.

Naked Lunch :: Naked lunch Essays

Naked Lunch Naked Lunch has been described by the author as "brutal, obscene, and disgusting." It was declared "obscene, indecent, and impure... and taken as a whole... predominantly prurient, hardcore pornography and utterly without redeeming social importance," when brought to trial in Boston in 1965. However, declaring William Burroughs' novel to be completely without redeeming social importance seems inaccurate. Naked Lunch paints a vivid portrait of addiction in all its horror, and of the steady degradation of the addicts around whom the novel centers. Burroughs titles his introduction "Deposition: Testimony Concerning a Sickness." He believes that addiction is a sickness, and feels that addiction should be treated as a physical disorder, not a psychological one. The body of the novel is not pornography; it is not pointlessly graphic and obscene. Rather, it uses its brutality and obscenity to portray the destructiveness of addiction. Though it contains detailed descriptions of drug use and even outlines how to use many drugs, it is not a manual for drug use. Rather could be taken as a warning against the usage of such drugs. The novel gives a detailed description of the horrific consequences of addiction, as well as a warning: "Look down LOOK DOWN along that junk road before you travel there and get in with the Wrong Mob... A word to the wise guy" (xlv). The novel warns against addiction, against using the drugs described within. As a warning against drug use and a study of addiction, Naked Lunch has both social and scientific value. During the Boston trial, writers Norman Mailer, Allen Ginsberg, and John Ciardi all testified on behalf of the novel, asserting its literary importance. When the book was declared not to be obscene by the Massachusetts Supreme Judicial Court, the decision was based on the fact that a "substantial and intelligent group" within the literary community believed that the novel had literary significance (394). In light of its being considered to have not only redeeming social value, but redeeming scientific and literary value as well, Naked Lunch cannot be declared obscene in the legal sense.

Computer Crime In The 1990s :: essays research papers

Computer Crime In The 1990's We're being ushered into the digital frontier. It's a cyberland with incredible promise and untold dangers. Are we prepared ? It's a battle between modern day computer cops and digital hackers. Essentially just think what is controlled by computer systems, virtually everything. By programming a telephone voice mail to repeat the word yes over and over again a hacker has beaten the system. The hacker of the 1990's is increasingly becoming more organized very clear in what they're looking for and very, very sophisticated in their methods of attack.. As hackers have become more sophisticated and more destructive, governments, phone companies and businesses are struggling to defend themselves. Phone Fraud In North America the telecommunications industry estimates long distance fraud costs five hundred million perhaps up to a billion every year, the exact the exact figures are hard to be sure of but in North America alone phone fraud committed by computer hackers costs three, four maybe even up to five billion dollars every year. Making an unwitting company pay for long distance calls is the most popular form of phone fraud today. The first step is to gain access to a private automated branch exchange known as a "PABX" or "PBX". One of these can be found in any company with twenty or more employees. A "PABX" is a computer that manages the phone system including it's voice mail. Once inside a "PABX" a hacker looks for a phone whose voice mail has not yet been programmed, then the hacker cracks it's access code and programs it's voice mail account to accept charges for long distance calls, until the authorities catch on, not for a few days, hackers can use voice mail accounts to make free and untraceablecalls to all over the world. The hackers that commit this type of crime are becoming increasingly organized. Known as "call cell operators" they setup flyby night storefronts were people off the street can come in and make long distance calls at a large discount, for the call cell operators of course the calls cost nothing, by hacking into a PABX system they can put all the charges on the victimized companies tab. With a set of stolen voice mail access codes known as "good numbers" hackers can crack into any phone whenever a company disables the phone they're using. In some cases call cell operators have run up hundreds of thousands of dollars in long distance charges, driving businesses and companies straight into bankruptcy. Hacking into a PABX is not as complicated as some people seem to think.

Early Autum Essay

Langston Hughes short story â€Å"Early Autumn† demonstrates how distance and time can heal a broken heart. The main character Bill illustrates his distance from Mary showing that he has moved on with his life and relationship. The symbolism in Langston Hughes short story â€Å"Early Autumn† reveals the coldness and distance Bill has towards his and Mary’s once relationship. Hughes writes, â€Å"It was late afternoon. Nearly sunset. Cold. † (Hughes, n. d. , para 4) is a perfect example of Bill’s and Mary’s lost relationship. The sunset symbolizes the darkness and coldness in Bill and Mary’s now relationship. Bill is unable to see anything other than a casual friendship with Mary. The coldness has moved in and fall has packed her bags and winter has now arrived to take up residence. The trees are bare and lifeless, it resembles how Bill feels towards the relationship him and Mary once shared, he is emotionless almost lifeless towards Mary. For Bill the darkness is so thick he is unable to see anything in front of him. This woman standing before him may have been someone he once knew a long time ago but she is now someone he no longer recognizes. It’s like the grim reaper had made his appearance taking any life and happiness that had been for Bill and Mary’s once relationship. For Bill that part of his life had been buried and laid to rest a long time ago. The handshake symbolizes the finality of the once relationship for Bill. Mary still clings to the hope that Bill has feelings for her upon seeing him again (â€Å"Unconsciously, she lifted her face as though wanting a kiss, but he held out his hand. Hughes, n. d. , para 3). Bill extends his hand to Mary almost instantly severing any idea of romanticism that Mary could have possibly had. Bill extends his hand to Mary almost instantly severing any idea of romanticism that Mary could have possibly had. Bill’s almost business like handshake shows that he doesn’t foster the same ideas or cling to the same memories that Mary does. Bill treats Mary as a colleague, not someone he one shared such an intimate part of himself with. He buried his feelings for Mary the day she gave up on him and their relationship. He now only sees Mary as an acquaintance. The unknown people walking around symbolize how Bill and Mary really no longer know each other. Standing talking to Mary in the hustle and bustle of the New York City streets, (â€Å"A great many people went past them through the park. People they didn’t know† Hughes, n. d. , para 4). Throughout the years that past and the lives they have lived people have weaved in and out. They now both lived two separate lives; Bills life was full of happiness and Mary’s life full of regret. But standing there on the street that day they were strangers themselves. Many years passing just like the people passing by on the busy city street. Even though knowing each other, sharing stories and lives with each other once upon a time, having an intimacy knowing each other in and out. Distance, time and experience have made them different people almost foreign to each other in a way. They are no longer the people they once knew now they are strangers much like the people weaving in and out on the busy streets. The use of Bill’s wife’s name symbolizes his happiness with his marriage and his wife. Bill has made a life for himself and is a very happy man. He tells Mary of this life and of his family with such enthusiasm and pride that you can tell he is right where he wants to be. When talking with Mary at one point Bill mentions his wife by name, Mary on the other hand seems to forget her that she husband. Not once during her and Bill’s conversation does she mention him by name. (â€Å"Sure,† he replied. â€Å"You and your husband must have dinner with my family some night. Any night. Lucille and I’d love to have you. † Hughes, n. d. , para 7). Bill invites Mary and her husband to his house for dinner and calls his wife by name. Saying (â€Å"Lucille and I’d love to have you†. ) Bill added a hidden intimacy for his wife by calling her by name. Letting Mary know then and there he loved his wife, by stating her name brought a reality to the fantasy for Mary. Ending and crushing any hope Mary may had clung to. Bill was happy and enjoyed his life; never once regretting his decision’s. Whereas Mary will live with regret for the rest of her life. I truly enjoyed this short story; I think a majority of people can relate. For me it was the lost love or the one who got away. I think that everyone in some way has had this happen to them I know that I have. I can relate to Bill, I can understand how he loved someone so much and they could just move on so easily without so much as a single word. Having your trust broken and it taking years before you can trust someone again is a long and painful road. I think love and relationships are something a lot of people take for granted now a days. Fighting over petty things, putting material possessions over human worth seems to be the norm for most relationships now a days. Fighting with someone and instead of talking it over or working it out; people holding grudges or moving on without so much as a single word uttered. But for Bill it worked out he found love, true love. I think for me the story showed that sometimes it takes a couple of wrong ones until your find the right one. To not let one bad experience jade you for the rest of your life because at the end of it all there is always a silver lining.

College football vs Nfl Essay

Many compare the National Football League (NFL) with college football but the two are not extremely similar and should never be compared. Yes, besides a few minor rule changes the NFL and college football are the same game; but there is much more to football then the rules. College football is better than the NFL for a wide variety of reasons. First, there exists more passion in college football all around the sport. Passion cannot be measured in anyway but can be observed and understood by the fans, coaches, and sports community. Players care more about the game and less about money, while the fans have great passion for the university they attend or attended. The lack of an influence money has on the game is admirable. Also, tradition is so vast in college football a game day experience cannot be compared with those of the NFL. The special rivalry games and in stadium events makes college football great. Rivalries, passion, playing rules, and timing are few of the reasons why college football is better than the NFL. Along with great activities like tailgating, the wonderful scheduling, the entertainment, and the comeback friendly rules college football has the best case for why it is levels above the NFL. Passion is sought after in all sports, and is the most apparent in college athletics. Money determines everything in pro football and the large impact it has is just too obvious. The same cannot be said for college football. The great passion and emotion seen in players and coaches, and their loyalty to their team helps make college football a lovable game. The football team at a university represents the town, the state, and what the community stands for. College football players are said to be passionate, play hard, hard workers, and fearless. NFL players are most known for complaining and not wanting to be hit hard. There is passion in every play and intensity like no other in college football. It is just a drag watching the NFL because most of the time there is no passion, it’s just guys playing for that next paycheck (Fisher). The fact that the student athletes play for opportunity and the love of the game is invigorating to all sport fans. College football has been said to be more pure of a game. This means they play for the chance to make the league, and are about the game. Another reason passion is more reflected in college football is the lack of salary related hold outs. This refers to the many major star athletes who have large contract disputes and skip on camp and all team activities until they are paid more money. Players risk team success for selfish personal reasons. Prime examples of a player negatively affecting a team with a hold out are Albert Haynesworth, Terrell Owens, Michael Crabtree, Maurice Jones-Drew, Chris Johnson, and many more. These players put personal motives over team goals; it is inferred that the star athletes prefer money over team success. There has never been one single hold out in college football. Historically players in contract years have shown just a little more effort to ensure they make a few extra dollars when their pay days come around (Eliesen). Stats go up and so does the amount of work put in. This shows that players give more effort when money is on the line. The impact money has on the NFL makes college football that much better. Another issue with the money influence of the NFL is players will switch teams for more money, wins, or a bigger market. Not just some players, all players. In college you can transfer for academic or personal reasons but there are consequences. In 2010-11, 6. 4 percent of Division I student-athletes transferred from one four-year school to another four-year school. Included in that figure are 969 football student-athletes. All of those student-athletes were required to sit out a year of competition (NCAA). In the NFL it is expected that a player would turn their back on their team and city for more money or a better personal opportunity. In college it is discouraged, frowned upon, and penalized against. The players passion for the game, loyalty to their teams, and absents of holdouts and other money related issues are the start of a long list of reasons why college football is better than the NFL. The passion shows the college players are about the game, not the money. The tradition of college football is unlike that of any sport. The significance of it is immeasurable. To start college football has outstanding rivalry games. They are better than the NFL rivalry games simply because they have existed longer, are closer games, in a larger variety, and the fans and schools hate each other more. Classic examples include Army versus Navy, the iron bowl, Ohio State versus Michigan, USC versus Notre Dame, Miami versus FSU, The red river rivalry, the civil war, the dual in the dessert, the world’s largest cocktail party, LSU versus Alabama, and several others. Compare that with Dallas against Washington; the best rivalry in the NFL. Not a comparison. Every team in college football has a rival. Iowa State has Kansas State. Indiana has Illinois. Baylor has Texas Tech. Cincinnati has Louisville. It’s not what you think of when you think Auburn/Alabama, Ohio State/Michigan and Texas/Oklahoma, but even the lesser-known powers have rivals that riles up the fan bases. The NFL? I challenge you to name the Carolina Panthers’ top rival (Wilson). The atmosphere surrounding the towns and the great rivalry games out perform the NFL’s weak rivalry match ups. Next, fans have more to route for in college. The fact that the students and alumni get to support the place they graduated from cannot be matched. For NFL fans most of them root for the city’s team you were born in. For college football fans the team you cheer for could be across the nation because you had a family member go there or your family has always cheered for them. For college football fans it doesn’t matter what city you live in (Fisher). Good examples of great tradition are Oregon’s uniforms, dotting the I in Ohio, Chief Osceola, war eagle, Howards rock, the dog UGA, and the play like a champion today sign in South Bend. Literally, 100 more traditions could be named. Traditions such as those just don’t exist in the NFL. There isn’t the same level of tradition in the pro game (Killoren). Stadiums, fight songs, bands, and the college campus on game day, pep rallies, are all things that are just not seen in professional football. The tradition in college football is evident and changes the game completely. Most importantly the strong and vast group of rivalry games in college makes the NFL division games appear as friendly competition. A main reason why college football is better than the NFL is because in college the timing in all around better. By the timing, I mean the rules that influence the time and the scheduling. College football starts a week earlier which means over 120 division one college games have been played before the NFL starts. College football has more games in general and starts off football season right. Next, is Saturdays are better for watching and playing football than Sundays. Nobody wants to go to work the day after a crazy game. People need Sunday to relax after a crazy tailgating and game experience. To me, there’s nothing better than going to bed on Friday night knowing that you have nothing to do on Saturday except watch college football. Even if you find a few hours to watch your favorite NFL team, you still have it hanging over your head that it’s back to work in the morning. That feeling always tends to take the wind out of my sails (FanNation). Who wants to be out late on a Sunday night at a prime time game? How about Saturday? There is a big difference between the two. During bowl season we get to see 35 prestigious match ups of team with winning records in solid football games over a 23 day period. Right over the holidays when everyone has school and work off there is football on every day. This is set up nicely for viewers. Seniors get a last chance to represent themselves and their school in the bowl game that they have worked so hard to earn. Lastly, college has comeback friendly rules that the NFL do not have. Stopping of the clock on a first down, one foot in bounds for a catch, chains must be set before clock starts, and clock stopping all game when you get out of bounds keep college games entertaining and help you see more action. According to a Wall Street Journal study of four games from week 16, the average NFL game features just 10 minutes 43 seconds of action (Chase). The comebacks that have determined champions and the outcome of high profile games are because of the comeback friendly rule book of college football. College football is more entertaining than the NFL for many reasons but bowl season, the comeback friendly rules, Saturdays over Sundays, and the extra week of football are just some vital examples. The pregame activities, tailgating, the more logical football rules such as overtime standards, and ESPNs outstanding coverage give college an extra edge on professional football. College game day travels to the biggest game of the week and perform a 3 hour special on campus live in front of an audience with different guest stars, storylines, and gimmicks each week. Hands down NFL Countdown can’t compete with College Gameday (Fisher). Also, college goal line which updates all the score nationwide is very popular around the country. In college football the sport is played the right way. If a player hits the ground he is down, in the NFL he can get back up and run if not touched. This leads to many missed calls and slows down play. The overtime rules are better in college because you can’t tie. Yes, in the NFL there is the terrible possibility of a tie. Also, each time gets a chance and the better team is awarded the victory. In the NFL it’s more about the coin flip than the play. Parties on campus, pep rallies, and fun halftime events like the famous Dr. Pepper challenge are great add ons to college football. The college life sparks parties and pep rallies. Some schools even cancel classes the day before a big game. Students camp out to get tickets and great scenes like that are noticed all around the country. The weekend gives students a break. What more would students want to do than party and route on their schools football team. Lastly, tailgating is bigger in college football. Fans have all of the next day to relax so they enjoy their tailgating. Only 30 percent of the tailgaters actually make it inside the stadium. People do not tailgate a week before for an NFL game. College students start tailgating that Sunday or Monday after that last game they just went too (Fisher). College fans take tailgating very serious and make a 3 hour game into a week event in which they can relax, watch football, eat good food, and reunite with friends and family. The activities around college football separate it from the old boring games on Sunday. College football has passion, traditions, entertainment, and an incredible environment that the NFL lacks. These reasons were choose from a list of 200 reasons college football is better. Upsets, unpredictability, cheer leaders, the Heisman, coaching dynasties, the spread offense, uniforms, new programs, and other reason were not even discussed because college football has such a huge variety of great attributes. This makes college football more appealing to the fans and viewers. Understand that all these reasons build on the case of why college football beats the NFL. Yes, the players are less talented when they are younger. It should have been made clear that the game is about more than this though. The college players do not only care about money. Love of the game, the tradition, the entertainment, and the rules are a few of the prominent reasons college football is better. However, Most of these reasons cannot be based of scientific facts or stats. The reasons listed are based on what is the best game to watch and support. A personal opinion and judgment is what makes this argument worth demonstrating. It cannot be proven through facts and data but there are numerous reasons that help show the point that is trying to be made. All the evidence is there and all that is left to do is choose what reasons makes college football better than the NFL. There are many to choose from.