Managerial Accounting Case Analysis Essay Example for Free

Managerial Accounting Case Analysis Essay Compare assigned costs per product under both methods. Why has Activity-based costing changed the total costs assigned to each product? By comparing the two cost assigned methods, there are some differences existed: Unit Product Cost:| Gadgets| Smidgets| Smadgets| Smadgets| Traditional Costing Method| 400| 1,000| 1,350| 850| Activity-Based Costing Method| 590| 1,100| 760| 1,250| Overhead Cost| Widgets| Gadgets| Smidgets| Smadgets| Traditional Costing Method| 200,000| 600,000| 800,000| 400,000| Activity-Based Costing Method| 390,000| 600,000| 210,000| 800,000| I deduct the main reason for that are: Traditional Costing Method use the Overhead Rate (200% of direct labor) and the Activity-Base Costing Method just use the Overhead Cost Drives. As for Traditional Costing Method, the company just accumulate costs into a cost center (Three kinds of costs: director material, director labor, Manufacturing Overhead) , and the Manufacturing overhead just equals the director labor multiply by 200% , the Overhead Rate. These three kind of costs added together we got the total cost, and the total cost divided by the each unit built, we get the final unit product cost, I think it is a rough calculating process. The result depends on the direct labor hours and regardless of any other elements, if direct labor dose not account for a larger portion of the product, the result will not be accurate. In terms of Activity-based costing method, the company use Overhead Cost Drives (There are three allocation bases in the ABC method: depreciation, machine set-up and rent). The Overhead expense just use cost drivers (Such as Machine hours, Set-up hours and Rent) to apply the costs on the products. On the basis of these three, we can get the Overhead cost drive’s Pool Rate, and we also get the actual Cost Driver Quantity for Product Line, and finally we can know what is the exact Activity Cost for Product Line with respect products, finally, we got the total ABC Overhead cost for the three products. So I think this allocating process is more accurate, because it use the Cost drives into different part in detail.

The Glass Menagerie Essay -- Literary Analysis, Tennessee Williams

Tennessee William’s â€Å"The Glass Menagerie† and John Updike’s â€Å"A & P† are both tales of anguishing confinement and eventual escape. Tom and Sammy are trapped in a place where they work away their existence, unable to abscond from their miserable conditions due to an opposing force holding them captive. Their families rely on them to bring in what income they can, and neither Sammy nor Tom wishes to let down those dependent upon him. Both have jobs which are stable and potentially life-long; however, they desire excitement and freedom rather than the perpetual routines to which they are bound. The men are despondent in the circumstances to which they are confined, and it requires a catalyst to spark the ambition to become independent. Undergoing a change which opens their eyes to a world that lies beyond the limited lives of oppression they previously led, they make the difficult transition to greater personal freedom. Complete liberty is only achieved by Sammy, however; Tom is physically free yet left with the memory of his dear sister Laura, forever binding his heart to the home he once knew. Sammy and Tom are constrained to monotonous jobs which lack gain or reward; their disgust of the work environment and those who hold them hostage is evident. Sammy lacks respect for the customers, whom he appraises to be â€Å"sheep pushing their carts down the aisle† (Updike 1493). He describes his boss, Lengel, as a â€Å"very patient and old and gray† (Updike 1496) man who is â€Å"pretty dreary† (Updike 1495) – a manager with a dry personality which matches that of the store itself. The A & P is a store which runs on policy, like a clock whose gears are expected to interlock and click away steadily but are of no value individually. Feeling ... ...u behind me, but I am more faithful than I intended to be! I †¦[do]†¦anything that can blow your candles out!† (Williams 97). While he has achieved a freedom in the sense of space and finances, he is still pulled back home by the constant though of his sister whom he loved deeply. He feels a sense of remorse for being yet another man to abandon Laura, a burden that Sammy does not carry because he left only a job, not his family. Both Sammy and Tom are liberated from the desolate situations they find themselves in, though Sammy finds his actions to lead to a more optimistic future while Tom can only dwell in the past. They learn that life cannot be lived based completely on the desires of others, nor can an occupation be solely for monetary gains; there must be goals toward which to stride. Only when they realize this are they able to find true freedom in life.

Torrent Syndrome

The documentary that I listen to was about Tourette's syndrome ,Neurological problem to take control the body which cause snapping coughing disease lots of expression, I have Tourette but turrets doesn't have me they have problem in childhood in social life. It's about how to live with this syndrome they are talking with 3 people. This disease not shows it self very good One of them tell that even after he told his teacher he had Tourette syndrome she told I forgot cause I don't see it in you .One of the child during the show told that if he would try is best to suppress the tick it would get lots of mental energy from him. The more you suppress it u need to do it more. Eye blinking and some noises are some things you might see from them they have ticks, cause some of them had susspsion they might have this problem. One of the men who has it told that at first they even go to the allergist but they told it's not allergies. Tourette is so misunderstood, after it is diagnosed it is not obvious and there isn't that much drugs for it .In the point of view when the culture of school say that we accept these kind of differences it would be more valuable and other children can handle it more easily. Make the diagnoses early; the kids are aggression that kind of behavior can be for them for 5 years of age. About 50 % has ocd have anxiety disorders and some has disability learning some of the medications handle some of these problems. Some patients in the childhood has problem with suppressing their ticks in the school and when they came home he will go to his room lock the door and let the ticks goes out single gene mutation.There is no real medication that works and all of them had side effects and the other problem that they have is they don't exactly know that it was the drugs' effects or normal response of body to Tourette. Tourette sometimes get more Sevier. There are lots of alternative therapies like acupuncture they might have effects. Stress make the ticks eve n worse but if they can focus on something like game they can gradually make it stop and try not to think about it. Common misunderstanding about Tourette each of the people have syndrome has different severity which shows it differently.The best thing it's the children with this problem talk about it and share what situation they are going through some children try to suppress it and not talk about it but communication is a good thing. IN THAT AUDIO a person believes that children in early age is more acceptance than getting older and in adolescence they really want everyone to be the same as themselves. There were some callers to talk about terrors syndrome, dealing with other people was hard part for some of them it was quite interesting for me that an adult called and told he's glad that he has something unique and he can deal with it.It really makes me want to think about my own life, it's really great perspective that a person could have about his/ her disease. Some of them sa id that beside all the hardship it made me who I am and I don't want to remove it from my life. It can express itself in so many ways. If you know you deal with turrets, the patient has to get lower in anxiety level and it was pretty interesting for me when one of the specialist told that try to teach your children to talk about their problems honestly and they can tell to the their classmates friend that I have this problem which cause me make this sounds that I would rather not do that.One of the person that have this problem believes that it's good to have social contacting it's not good to stay at home lonely and try to use home schooling and I really agree with what he said. In My opinion the only thing that they need to deal with is talking with their society about their problems cause everyone in this world has a problem but it might be in variety aspects. It's god to know that doing what you like and hobbies can cause the ticks fall away. Diagnose this problem is hard as wel l.

Sociological Analytical Theories

SOCIOLOGICAL ANALYTICAL THEORIES Name:Stanley Mutagurwa Professor: Arlis Barclay Course:SOC291 Date:October 17th 2012 Sociological analytical theories are ideologies based on observation and empirical analysis of societies and their behavior. We have come to learn more about societies and their behavior through the use of different sociological analytical theories. However, some theories have lost favor from people due to changes in both time and space while others have widely been accepted by the public sphere as a whole as they stand upon values well supported by people at large.The theories have contributed to increased knowledge on the society status and the social behaviour tremendously. In this review, I have analyzed the social status of New York regarding their view on homosexuality, and how it has affected the behavior of the society members using a press release on the suspension of a Blue Jay shortstop, Yunel Escobar. The suspension is as a result of the slur eye black he had on his face before the game commenced. The slur gave an impression of indifference to the gay people all around North America. The eye-black sticker reduces the sun’s glare hence it’s worn under the eyes.The purpose of this article will be to outline a sociological analytical theory approach to the study on the understanding of homosexuality in New York, and the influence homosexuality has brought to the members of New York. In the course of this study, the presentation of the assumptions and concepts of the social theories will resurface clearly. The article will focus mainly on Five sociological theories recognized and analyzed. The sociological theories are; Functional, critical, symbolic interactionism, postmodernism and feminism theories.In the newspaper, Blue Jays shortstop Yunel Escobar comes into the Toronto playground wearing a homophobic slur under his eyes. The slur, written in Spanish, results in a three-game suspension for Yunel Escobar from playing. T he words â€Å"TU ERE MARICON† are the words inscribed on the sticker worn by Escobar which is a homophobic slur in Spanish. This press release reveals the functionality of the team officials. The functional theory brings about aspects of order and stability of a society, and this leads to a consensus on what deems expedient and worthwhile.It embraces the ideology of evaluation and ranking of a society according to performance. Functional theory depends on a stratification method in which a society can be ranked in a social system depending on the existing common value system. The best successful performer in terms of productivity and development, receives high ranking and legible to rewards and accordance of prestige as a form of gratitude due to personification of the societal common values. In the Newspaper, a meeting between team officials emerges meant to discuss the actions of Escobar in relation to his sticker on homophobia.The General Manager, Alex Anthopoulos and man ager John Farrell flank Escobar, resulting to his public apology. This reveals transparency and a call on integrity. The managers are committed to providing improved moral values in the community. Thus, players will learn from the punishment of Escobar, outlining the officials as responsible leaders. Every society has its own common values which, if followed to the point, support the survival and operation of a society efficiently. This entails proper allocation of roles to each respectively, training them and reminiscent satisfaction through effective provision of their daily needs.Social stratification is one of the mechanisms emergent from the article done by assigning roles to respective people, that is, a general manager and a manager, and the disciplinary committee which handled the case of Escobar. This gives confidence to the people on their team leaders against any verbal abuse from any member of the community. The team officials decide to assign the Escobar’s forfei ted salary to the ‘you can play and the Gay & Lesbian Allegiance Against defamation, a great sign of concern for the gay community.In the article, postmodernism highly outlines the technological development of the state. Postmodernism produces new social and political theories, refers to several and different economic, political, social and cultural transformations. Postmodern social transformation can be brought about by technologies such as media, computers, and change in socioeconomic system and innovated forms of knowledge. It involves higher stages of capitalism, which produces increased fragmentation of the culture, new mode of experience and different traditions.The use of media to present the general conference held by the officials, and the public apology of Escobar to Newyork is a clear impression of an improved technology in New York. The Baseball commissioner Bud Selig observes that the Major Baseball League officials embrace postmodernism in terms of adopting new ideologies and social responsibility. This also comes out through the innovation of new ideologies, educating and training the people on the rules of Major Baseball League to avoid mistakes based on illiteracy. Escobar proofs to be in the era of Modernism by pleading guilty based on his lack of knowledge on social responsibility.There are only men involved in this article as it evolves around men. Male dominancy in sports is emergent from the article study. The slur under Escobar’s eyelids simply brings out an effeminate ideology. Female sport leader’s appear nowhere in the article. The Feminist theory is an outstanding contemporary sociological theory, which studies the male and female social status in a given society, purposely, to better the lives of women. It strengthens and empowers women by outlining how they have contributed to the society. The newspaper outdoes feminism by supporting homosexuality.Men tend to survive and work alone in the community without assi stance from women. Homosexuality has not been adopted by everyone. Culturally, homosexuality erodes, debases and degrades moral values traditionally. Symbolic interactionism is a perspective that depends on the symbolic impression that people develop from the process of social interaction. The Major Baseball League officials express their feelings in an open stage conference, whereas the Baseball commissioner Bud Selig complements the judgement taken on Escobar.The judgement gives an impression of a situation handled appropriately and promptly, says Bud Selig, the Baseball commissioner. Integrity, humility and emotion control are some of the moral standards evident from the article. Escobar apologizes publicly and says that his statements are illiterate and ignorant. Escobar tries to remain harmlessly composed and humble before the National Television thus giving a confusing impression to the public regarding his former statements.Critical theory aimed at critiquing a society, chang es the way of thinking of the society, based on the whole societal changes towards creating more dynamic ideologies. The theory entails studies that go beyond the surface of social relations and reveals the conclusions that hinder us from getting the true understanding of how the society operates. Through the newspaper, we come to a better understanding of how North America supports homosexuality. The reactions on the sticker with a slur reveals that there are many people in North America supporting homosexuality as the story forms the wallpaper of the Newspapers in Toronto.In conclusion, the theoretical study of this article brings out NewYork as a homosexual supporting state, against homophobia. The punishment from the officials brings out the transparency required in leadership. Escobar’s public apology reveals a high standard of integrity and humility which gives a lesson to the society in cases of conflict resolution. Feminism is to be encouraged ans supported, thus wome n should be brought aboard in sports leadership as they can bring an influence to the sports industry through leadership.

The Threat Called North Korea essays

The Threat Called North Korea essays Nearly a year ago, George W. Bush first labeled Iraq, Iran, and North Korea, as the axis of evil. So why then have we heard so much about how Iraq is such a threat to U.S. national security, and hardly a word about North Korea? There is no doubt in Americas mind or in anyone elses outside of Baghdad that Sadaam Hussein is a menace to society. Hes both a threat to his own people and to the rest of the world. He has broken sanction after sanction; and received nothing more then a smack on the hand for it. Meanwhile, with the worlds view pointed in Iraqs direction, and Iran trying not to anger anyone, North Korea has decided to try to steal some of the limelight. Always a problem, and sometimes referred to as a rogue-state, North Korea is stirring up quite a mess in Washington, and the worry is well warranted. For the following reasons North Korea has become more of a threat than Iraq: For their development of nuclear technology, their willingness to sell weapons to the highes t bidder, their disregard for several treaties, and their emerging capabilities to hit the continental U.S. with a nuclear tipped missile. North Korea has proven time and time again that they are more then willing to sign a treaty, or agree to sanctions, and then continue on without the slightest regard to international law. On October 21, 1994, the Unites States avoided a deadly and costly showdown with North Korea by signing the Nuclear Non-Proliferation Treaty (NPT) along with South Korea, and Japan, a treaty that North Korea would then break only a few years later. This treaty gave North Korea a package of benefits in return for a freeze of their nuclear program. The benefits were to include: light water reactors totaling 2,000 electric megawatts and shipments of heavy oil to North Korea (50,000 tons in 1995 and 500,000 tons annually beginning in 1996 until the first reactor was...

Word Count and Book Length

Word Count and Book Length Word Count and Book Length Word Count and Book Length By Maeve Maddox A novelist of my acquaintance insists that the only way to estimate the number of words in a book is to multiply the number of pages by 250. That was the formula in the good old days when Courier was the only typeface and typewriters were King. Now we have computers and word processing software. Its no longer necessary to estimate according to the 250-words-per-page formula. All we have to do is use the WP tool that shows Word Count. Publishers want to know the overall length of your book. An approximate word count (round numbers) based on what your WP tells you enables them to estimate costs and other factors involved in printing a book. Novels for adult readers fall between 80,000 and 120,000 words. A novel of 50,000 would be the absolute minimum for some genres and, unless you are Ken Follett or some other established author, you should view 100,000 as the maximum. (Yes, exceptions for a first novel can be found, but writers who depend upon being The Exception are handicapping themselves unnecessarily.) Every genre has its own length preferences. Novels intended for the adult market will be longer than those targeted at children and young adults. A young adult novel will run between 20,000 and 40,000 words. In terms of adult mainstream fiction, that length would be considered a novella. TIP: Dont compose your novel with skinny margins, single-spacing and some off-the-wall font and then make formatting changes when youre ready to market the completed manuscript. Draft your novel in standard format from the start: 12-point Times Roman or 12-point Courier. Double-spacing Margins set to 1-inch all round Indented paragraphs NOTE: Dont put extra spacing between paragraphs unless your intention is to indicate a shift of viewpoint or passage of time. When you are ready to approach an agent or a publisher, study their guidelines carefully and submit your work exactly according to their preferences. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Freelance Writing category, check our popular posts, or choose a related post below:25 Subordinating ConjunctionsList of 50 Great Word Games for Kids and AdultsBail Out vs. Bale Out

ESC413 - Web Pedagogies (Education) _2 Assignment

ESC413 - Web Pedagogies (Education) _2 - Assignment Example ESC413 - Web Pedagogies (Education) _2 (1) The URL Chosen and Title of the Resource or Tool To comply with the requirements of investigating Online Web Resource and Web 2.0 Learning Tool assessment, the chosen site is the Websites that cater for Design and Technology where NSW HSC Online - Design and Technology is evaluated. The site provides various opportunities for both teaching and learning specifically through an investigation of â€Å"the importance of evaluation, the role of computer-based technologies, management, communication and collaborative design, as well as exploring current and emerging technologies† (HSC Online: Overview, n.d, par. 2). As averred by Groff and Haas (2008), â€Å"social networking technologies help teachers and students extend their learning into an additional space, a space for communicating, collaborating, sharing ideas, and sharing learning† (12). (2) Screen Dumps of the Site The site offers major resources (audiovisuals, excursions, r eferences and other web sites), innovation and emerging technologies, and designing and producing. Audiovisuals, for instance, offers options for designing a chair or dream machines and discussing the social and ethical issues in IT, among others.