Analysis Of The Book Miss Kyle - 1596 Words

Just like with everything in her life, miss Kyle was exceedingly thorough. She d stumbled upon his name first as a headline, which grew into the blurb explaining how and why the former doctor, Jonathan Crane, was being re-incarcerated at the fabled Arkham Asylum. The article, explaining further down the page which and how many former inmates were still at large -- a list that had been steadily dwindling over the past few weeks thanks to a particular vigilante -- was decorated with a photograph that contained both the doctor in question and several other masked vigilantes playing at being who they were not. Police were swarming the captured scene in the photograph, busy with whatever had led to the man s recapture. Along with how†¦show more content†¦No strings attached. She d learned long ago not to deal with strings, they made things messy and undesirable, and it was far easier to trip over them than if one just dealt in truths or partial truths. It was on a Friday that Selina entered the heavy doors of Arkham Asylum, not as miss Selina Kyle seen occasionally on the arms of Gotham s upper-class gentlemen or as the Catwoman who prowled Gotham s streets at the nighttime hour, but as a miss Violet West -- new student and intern. She was dressed not in lush, form-fitting evening wear or in an even more form-fitting catsuit, but in comfortable business casual. Her dark hair was worn up in a messy bun with tendrils of those lush locks spiraling down around her face, and the feminine suit that hugged her slender frame was a bland gray, worn beneath a thin, white doctor s coat; the coat she wore over all of this to stave off the Gotham City chill was a dull-black, but none of that was important. What was important was that it was Friday afternoon, one of the busiest times for the Asylum as far as visitation, and that a certain Violet West had timed herself perfectly to be returning to work around the same time as numerous other employees. She d been scouting the place for a week prior to this little attempt of hers -- memorizing all of the details sheShow MoreRelatedHigh Fidelity Patient Simulation For Nursing Education6315 Words   |  26 Pagesthat cut across low, medium and high levels. While low and medi um fidelity simulations create shallow knowledge in the learners, HFS enables learners to develop anatomically accurate information within clinical operations (Huston, 2014). According to Kyle Murray (2008), HFS is a useful tool for developing clinical judgments while creating an approach to evaluating the means of integrating nursing knowledge, confidence and competency from the laboratory to the clinical setting. Different studies indicateRead MorePublic Display of Affection in Upis9112 Words   |  37 PagesPalomeno, Irish Paullen Yabes, Jemima Grace 10-Lauan CA English 10 Prof. Ma. Lourdes Vargas March 2012 TABLE OF CONTENTS Abstract Chapter 1: Introduction Chapter 2: Review of Related Literature Chapter 3: Methodology Chapter 4: Data Presentation and Analysis Chapter 5: Conclusion Appendix A: Research Proposal Appendix B: Outline Appendix C: Survey Questionnaire Appendix D: List of Respondents Appendix E: Tally Sheet Appendix F: Transcriptions Bibliography ABSTRACT Display of affection in public isRead MoreDeveloping Management Skills404131 Words   |  1617 PagesSuzanne Duda Lead Media Project Manager: Denise Vaughn Full-Service Project Management: Sharon Anderson/BookMasters, Inc. Composition: Integra Software Services Printer/Binder: Edwards Brothers Cover Printer: Coral Graphics Text Font: 10/12 Weidemann-Book Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Copyright  © 2011, 2007, 2005, 2002, 1998 Pearson Education, Inc., publishing as Prentice Hall, OneRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 PagesContemporary Management, Fourth Edition Jones−George Driving Shareholder Value Morin−Jarrell Leadership, Fifth Edition Hughes−Ginnett−Curphy The Art of M A: Merger/Acquisitions/Buyout Guide, Third Edition Reed−Lajoux and others . . . This book was printed on recycled paper. Management http://www.mhhe.com/primis/online/ Copyright  ©2005 by The McGraw−Hill Companies, Inc. All rights reserved. Printed in the United States of America. Except as permitted under the United States CopyrightRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesOne Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the designations have been printed in initial caps or all caps. Library of Congress Cataloging-in-Publication Data Robbins, Stephen P. Organizational behavior / Stephen P. Robbins, Timothy A. Judge

Traditional Gender Roles During The United States - 835 Words

On a different note, Schmitz and Sarah (1998) examined traditional gender roles among men and women in the United States as well as in Mexico. The study revealed distinct differences between traditional gender roles perceptions held by Americans and Mexicans. The authors state that family settings in Mexico have been characterized by a dominance of the husband. The women are expected to make sacrifices for the sake of their families. They engage in household chores while the men are tasked with the role of providing income to the family. Some of the ultimate sacrifices that the women have to make include: the acquisition of education, development of careers, and having a social life. On the other hand, men enjoy all these rights as their work is majorly within the public sphere and their involvement with their family’s actual functioning is minimal. Due to Mexicans’ beliefs that gender roles stabilize families, they believe that â€Å"men should play the role of decisi on makers while women should play the roles of homemakers and family caretakers† (Schmitz Sarah, 1998, p.140). On the other hand, the study found out that gender roles in the U.S were not generally delineated according to gender since they are more focused on the attainment of gender equity. Therefore, household chores can be done by either gender. However, the general trend was that women mostly performed household chores especially in households where both the husband and the wife were professionally working.Show MoreRelatedThe Combat For Women s Rights1181 Words   |  5 Pagesdecades, women in the United States and all around the world have struggled to be considered equivalent to men, both at home and in the workplace. Women have struggled with voting rights, less pay, lower positions in the workplace, and responsibility of maintaining household chores. Though women have gained voting rights in the United States, women still struggle with the other gender inequalities. In today’s society, women are fighting with more diligence than before to end gender division. Women haveRead MoreThe Fundamental Agents Of Socialization976 Words   |  4 Pagesof the most fundamental agents of socialization, the social construct of traditional families had continued to be molded and transformed by events in history. Most families in the United States no longer thrive within the traditional boundaries and guidelines set by our forefathers. At first, families within the United States consisted of a father, a mother and a few children; however, due to historical events, traditional families shifted to include same-sex couples, single parents, and fewer childrenRead More Gender Roles Essay864 Words   |  4 PagesGender Roles The affects of gender roles on people greatly change the way the society runs. According to the Websters dictionary the definition of gender are the behavioral, cultural, or psychological traits typically associated with one sex, and the definition of role is a character assigned or assumed. The key word in this definition is assumed; therefore, whether you are male or female, you know what role you must play in society. Traditional gender roles are beneficialRead MoreThe Effects Of Media Violence On The Media Essay1111 Words   |  5 Pagespsychology of women class. During the advertisement share the load the wife was doing everything to keep the family in order, while everyone else does what they wanted to do. The working woman dad was feeling bad just looking at her work so hard and he realized that he put his wife through the same thing. He was sorry and wanted to make an effort into helping out with things instead of just letting the woman do everything. Family life is changing, and so, too, is the role mothers and fathers play atRead MoreGender Socialization : Social Norms And Attitudes870 Words   |  4 PagesGender socialization is defined as the process in which we learning the expected social norms and attitudes associated with being a female or male (Iwamoto, 2016). Gender socialization begins at a very young age and continues to shape our behaviors, attitudes, and pe rsonality for the rest of our lives. For example, from birth, the color pink is associated with girls and the color blue with boys. Boys and girls are often dressed and treated differently based solely on their gender. Indubitably, genderRead MoreJohn W. Campbell s Who Goes There?1529 Words   |  7 Pageshysteria regarding the HIV/AIDS epidemic leading to pernicious indications of homophobia and fear of castration. In contrast, the fears of the twenty-first century influence The Thing (2011) to showcase the allegory behind the psychological pressure of gender equality amidst gynophobia. Ultimately, the alterity of the alien for each film’s audience represents the creative platform for the shape-shifting psychological and societal insecurities amalgamated by the major concerns of that era. The representationRead MoreWomen During The Great Depression1471 Words   |  6 Pages Throughout, the history of the United States, there has been many different events that helped change and shape the America known today. One particular event that has had a great significance was the Second World War. The war came as a salvation to the United States because it helped liberate it from the Great Depression. However, one gender population, during this time, had the opportunity to demonstrate their potential. This gender population was women. WWII was not only a life changing eventRead MoreMass Media And Gender In The 1950s752 Words   |  4 Pagesmedia has influenced gender norms in the United States since the 1950’s when television became a household phenomenon. Per Jacqueline Coombs in an article titled Gender Differences in the Influence of Television on Gender Ideology, she asserts, â€Å"television is a powerful source in disseminating information and shaping opinion, exposing people from many different social settings to the same messages† (207). These messages can influence gender norms and reinforce personal gender identity. ThroughoutRead MoreGender Roles Are A Set Of Societal Norms Essay1648 Words   |  7 Pagesâ€Å"Gender roles are a set of societal norms dictating the types of behaviors which are generally considered acceptable, appropriate, or desirable for people based on their actual or perceived sex or sexuality† (Oxford). Is it a boy or girl? What sport will he play? When will she take dance lessons? Women shouldn’t have jobs! Men should work while women take care of the house! Women belong in the kitchen! Men don’t do household chores! These are just some examples of stereotypes adopted by socie tyRead MoreHow the Garcia Girls Lost Their Accents Essay1116 Words   |  5 Pagespersonal identity among contrasting cultures. Many of the characters felt pressure from two sources, the patriarchal culture that promotes traditional gender roles and society of nineteen-sixties and seventies America. Dominican tradition heavily enforces the patriarchal family and leaves little room for female empowerment or individuality, whereas in the United States, the sixties and seventies were times of increasingly liberal views and a rise in feminist ideals. This conflict shaped the identities

What Did Dinosaurs Really Look Like

In science, new discoveries are often interpreted within old, outmoded contexts—and nowhere is this more evident than in how the early paleontologists of the 19th century reconstructed the appearance of dinosaurs. The earliest dinosaur models displayed to the public, at Englands famous Crystal Palace exposition in 1854, depicted Iguanodon, Megalosaurus, and Hylaeosaurus as looking very much like contemporary iguanas and monitor lizards, complete with splayed legs and greenish, pebbly skin. Dinosaurs were clearly lizards, the reasoning went, and so they must have looked like lizards as well. For over a century afterward, well into the 1950s, dinosaurs continued to be depicted (in movies, books, magazines, and TV shows) as greenish, scaly, reptilian giants. True, paleontologists had established a few important details in the interim: the legs of dinosaurs werent actually splayed, but straight, and their once-mysterious claws, tails, crests, and armor plates had all been assigned to their more-or-less correct anatomical positions (a far cry from the early 19th century, when, for example, the spiked thumb of Iguanodon was mistakenly placed on its nose). Were Dinosaurs Really Green-Skinned? The trouble is, paleontologists—and paleo-illustrators—continued to be fairly unimaginative in the way they portrayed dinosaurs. Theres a good reason why so many modern snakes, turtles, and lizards are drably colored: theyre smaller than most other terrestrial animals, and need to blend into the background so as not to attract the attention of predators. But for well over 100 million years, dinosaurs were the dominant land animals on earth; theres no logical reason they wouldnt have sported the same bright colors and patterns displayed by modern megafauna mammals (such as the spots of leopards and the zig-zag stripes of zebras). Today, paleontologists have a firmer grasp of the role of sexual selection, and herd behavior, in the evolution of skin and feather patterns. Its entirely possible that the huge frill of Chasmosaurus, as well as those of other ceratopsian dinosaurs, was brightly colored (either permanently or intermittently), both to signify sexual availability and to out-compete other males for the right to mate with females. Dinosaurs that lived in herds (such as hadrosaurs) may have evolved unique skin patterns to facilitate intra-species recognition; perhaps the only way one Tenontosaurus could determine the herd affiliation of another Tenontosaurus was by seeing the width of its stripes! What Color Were Dinosaur Feathers? Theres another strong line of evidence that dinosaurs werent strictly monochromatic: the brilliantly colored plumage of modern birds. Birds—especially those that live in tropical environments, like the Central and South American rain forests—are some of the most colorful animals on earth, sporting vibrant reds, yellows, and greens in a riot of patterns. Since its pretty much an open-and-shut case that birds descended from dinosaurs, you might expect the same rules to apply to the small, feathered theropods of the late Jurassic and Cretaceous periods from which birds evolved. In fact, in the last few years, paleontologists have succeeded in recovering pigments from the fossilized feather impressions of dino-birds like Anchiornis and Sinosauropteryx. What theyve found, unsurprisingly, is that the feathers of these dinosaurs sported different colors and patterns, much like those of modern birds, though of course, the pigments have faded over the course of tens of millions of years. Its also likely that at least some pterosaurs, which were neither dinosaurs nor birds, were brightly colored, which is why South American genera like Tupuxuara are often depicted as looking like toucans. Some Dinosaurs Were Just Plain Dull Although its a fair bet that at least some hadrosaurs, ceratopsians, and dino-birds sported intricate colors and patterns on their hides and feathers, the case is less open-and-shut for larger, multi-ton dinosaurs. If any plant-eaters were plain grey and green, it was probably giant sauropods like Apatosaurus and Brachiosaurus, for which no evidence (or presumed need) for pigmentation has been adduced. Among meat-eating dinosaurs, theres far less evidence for coloration or skin patterns on large theropods like Tyrannosaurus Rex and Allosaurus, though its possible that isolated areas on these dinosaurs skulls were brightly colored. Modern Depiction of Dinosaurs Today, ironically, many paleo-illustrators have veered too far in the opposite direction from their 20th-century forebears, reconstructing dinosaurs like T. Rex with bright primary colors, ornate feathers, and even stripes. True, not all dinosaurs were plain grey or green, but not all of them were brightly colored, either—the same way that not all the birds in the world look like Brazilian parrots. One franchise that has bucked this garish trend is Jurassic Park; even though we have plenty of evidence that Velociraptor was covered with feathers, the movies persist in depicting this dinosaur (among numerous other inaccuracies) with green, scaly, reptilian skin. Some things never change!

Essay on Definition of Home Schooling - 1622 Words

Definition of Home Schooling What is home schooling? Home schooling is defined as a â€Å"provision of compulsory education in the home as an alternative to traditional public/private schooling – often motivated by parental desire to exclude their children from the traditional school environment† (Education Resources Information Center (ERIC), 1999). Parents homeschool their children in many different ways. The techniques vary from traditional ways of teaching using textbooks, to community activism, to the study of classic literature and Latin, and many versions in between (Ransom, 2001; Izhizuka et. al., 2000). Homeschooling is permitted in all 50 states, however, each state has its own rules and regulations for legally taking a†¦show more content†¦al, 2000). The state of Maryland does not set forth any specific qualifications that must be met by the person homeschooling a child. In contrast, the person home schooling a child in Virginia must have at least a four-year college degree, use a pre-approved curriculum course, or have their curriculum pre-approved before the start of the school year. Students in Virginia are also required to receive instruction for the same number of days as those children in public schools. Virginia homeschoolers are required to take one state test, in which they must score in the 40th percentile of the test population (which is given to all Virginia students) to continue homeschooling through the next year (Ishizuka et. al., 2000). District of Columbia law sets no specific requirements for the person homeschooling the child and does not test the children being homeschooled in any way. Reasons Parents Choose to Homeschool One homeschooling mother says public schools have â€Å"forgotten about educating† (Cloud et. al., 2001). Some parents are scared to send their children to public schools, due to the number of school shootings that have occurred within the last 10 years (Parents Shout Out, 2001). After the shootings in Littleton, Colorado, some homeschooling leaders reported a growing number of parents inquiring about home-educating their children (Ishizuka et. al., 2000). Other parents find their student is one of forty-five children in theShow MoreRelatedHome Education Vs. Public Schools Essay949 Words   |  4 Pagescountries around the world, education was offered to children in formal areas allocated for this purpose. These areas were mainly schools and colleges. A certain number of hours were assigned every day to the education in which the children would leave home in the morning for school spend the whole day being taught in a series of classes as well as co-curricular activities. On a normal school day, children would be taught different subjects that the school offers have some time allocated for physicalRead MoreHome Schooling908 Words   |  4 Pagesto educate their own children and â€Å"fix† them. This alternative form of education known as Home School gives parents the opportunity to teach their children as they see fit. However, this method of schooling can prove to be more harmful to the child rather than helpful. It’s no secret that most parents want what’s best for their children. Well, at least what’s best for them according to the parents’ definition of â€Å"best†. From childhood to the majority of adolescence, the child has no say in the decisionsRead MoreThe Soft Negotiation Game Is Not A Real Choice For The Parents856 Words   |  4 Pagesin which they were overpowered. Jerry was placed in the most restrictive setting possible, home schooling. The definition of success was kept the same and Jerry was to have one successful semester in an alternative setting (he was not enrolled there), keep a positive relationship with other children who were his age (he was studying at home), and he must have followed his teacher’s instructions (only his home bound teacher). This time, the IEP team decided that the family was in need of therapy andRead MoreThe Impacts of Homeschooling on Interpersonal Skills among University Students759 Words   |  3 Page shomeschoolers actually gain very essential experiences by interacting with adults and children from different ages that can prepare the homeschoolers for the reality world (Hatter, n.d.). Homeschoolers also involve in many activities outside their home as many as 5.2 each week such as field trips, scouting, political drives, community volunteer work and many more (Ray, Research Facts on Homeschooling, 2014). According to Michelle Barone (2008), a licensed marriage and family therapist stated thatRead MoreDisadvantages Of Homeschooling1426 Words   |  6 PagesHomeschooling should be considered as a viable option for educating children K-12 along with public schooling and private schooling. Homeschooling can be chosen for negative reasons, such as sheltering children or providing an easier opportunity for parental abuse. It is somewhat controversial both legally and socially with stigmas attached to it that are not always true. However, homeschooling is a form of education that has many benefits. It can provide a safe environment and be a worthwhileRead More Home Schooling Essays1184 Words   |  5 PagesHome Schooling Education is a very important concern in the hearts of Americans. . But what exactly is the best form of education. Homeschooling has gradually made its way into the education field as an acceptable and controversial form of education. Homeschooling can simply be defined as educating children at home or the community rather than at school (Withrow, 1999; Cromwell, 1998; Lines, 1995). An alternative definition would be, parents choosing the schooling for their children (What isRead More1. Introduction It cannot be denied that parents play a significant role in all domains of their1700 Words   |  7 Pagesfrom schooling they will need the full support of their parents. Parental involvement is typically defined as the initiation of home-based behaviors such as monitoring homework as well as school-based activities such as attending school events and communicating with teachers (Hoover-Dempsey et al., 2005). Fishel and Ramirez (2005) have defined it as parents’ participation in their children’s education with purpose of promoting their academic and social success. Despite the posited definitions, thereRead MoreCollege Planning For Home Schoolers Essay1000 Words   |  4 Pages College planning for home-schoolers Homeschooling is a concept of doing schooling at home. In this kind of study a child from a family receives his academic education from somebody within the house. There are range of legal definitions of homeschooling that may be different for the different countries and regions. Child can have so many benefits from home schooling. For many families and children’s home schooling could be very beneficial, often the schools might not be providing that kind of educationRead MoreThe Effects Of Homework On American Teachers1411 Words   |  6 PagesThe term â€Å"homework† has many different connotations and definitions associated with it. According to Merriam-Webster, homework is â€Å"work that a student is given to do at home† or â€Å"research or reading done in order to prepare for something.† Going off of the first definition, homework is commonly associated with those enrolled in both public and private institutions, primarily elementary school, middle school, high school and college. In order to better understand the concept of homework, it is helpfulRead MoreSpecial Education For Special Needs1336 Words   |  6 Pageshesitant to take on the challenge. However, many parent’s opinions on special ed learning shows that they favor it over home schooling and other options. There are many different choices for parents with special needs children. However, there are so many different aspects that have to go into the decision of schooling and that’s where parents struggle. Special Needs schooling is becoming more common now that discoveries have been made of the benefits and necessities of special education, things

Cost Accounting Free Essays

Harvard Business School 9-192-068 Rev. May 1, 1993 DO A Brief Introduction to Cost Accounting T NO Organizations and managers are almost always interested in and concerned about costs. Control of past, present, and future costs is part of every manager’s job. We will write a custom essay sample on Cost Accounting or any similar topic only for you Order Now In companies that try to earn profits, control of costs directly affects the amount of profit earned. Knowledge of the cost of products or services is indispensable for decisions about pricing or product and service mix. In nonprofit organizations, control of costs influences the level of services that can be provided and the future survival of the organization. Cost accounting systems can be important sources of information for managers. For this reason, effective managers understand the strengths and limitations of cost accounting systems and actively participate in the evaluation and evolution of cost measurement and management systems. Unlike accounting systems that support the preparation of periodic financial reports, cost accounting systems and reports are not subject to rules or standards such as generally accepted accounting principles. Managers are permitted to exercise as much creativity and ingenuity as they wish in the quest for information on costs. As a result, there is much variety in cost accounting systems used in different companies and sometimes even in different parts of the same organization. PY CO This brief introduction to cost accounting will review the principal uses of cost data, provide some vocabulary for cost accounting, and present several of the questions managers have to answer in designing or using a cost accounting system. Its purpose is to provide the beginner with some vocabulary and ideas to use in learning about and exploring how cost management systems are designed and used by managers. While many of the references are to products and manufacturing environments, the vocabulary and concepts are equally applicable to services. Some Uses of Information About Costs Information about costs is used for two purposes in most organizations. Cost accounting systems provide information for evaluating the performance of an organizational unit or its manager. They also provide a means for estimating the costs of units of product or service that the organization may manufacture or provide to others. Professor William J. Bruns, Jr. prepared this note as the basis for class discussion. Copyright  © 1991 by the President and Fellows of Harvard College. To order copies, call (617) 495-6117 or write the Publishing Division, Harvard Business School, Boston, MA 02163. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or otherwise—w ithout the permission of Harvard Business School. 1 192-068 A Brief Introduction to Cost Accounting Performance Measurement DO Reports on the costs incurred by part of an organization—department or a division, for example—are one means by which efficiency and effectiveness can be evaluated. By comparing actual costs to those that were expected—to standard costs or budgeted costs—the degree to which costs have been controlled can be judged. Deviations from expectations—variances—can be identified, evaluated, and discussed by managers. If needed, corrective actions can be taken or expectations can be modified to incorporate previously unexpected efficiencies. Performance measurement reporting is usually periodic and systematic. Costs are assigned to parts of an organization that are identified as cost centers. When managers are held accountable for the costs incurred in a cost center, they are sometimes called responsibility centers. Performance reports provide information on the achievement of established objectives, efficiency of operations, and opportunities for cost control or cost reduction. Performance reports are used for both information and performance measurement and evaluation. T NO Product Costs and the Cost of Services Inventory cost In manufacturing companies, product costs must be measured to determine the cost of items transferred from work-in-process to finished goods inventory. To satisfy the demands created by the cost concept used in financial reporting, a cost accounting system must measure all of the costs of the manufacturing process and assign some part of those costs to each unit of product. The costs of obtaining, maintaining, and managing the manufacturing facility need to be added to the costs of material and productive labor that each unit requires. The former costs are called indirect costs, and the latter are called direct costs. Generally accepted accounting principles require that inventory cost includes a â€Å"fair share† of total manufacturing costs, including indirect costs. In practice, there is considerable variation in how indirect costs are assigned to products. Information on costs is indispensable for analyzing the profitability of a product or product line. Product cost information allows managers to evaluate contribution margin—the difference between price and variable costs—and gross margin—the difference between price and total product costs. Information about sales, marketing, and distribution costs allows managers to evaluate the profitability of a product or product line. Without good information about costs, managers have no way to associate net income with actions or products about which they make decisions and over which they exercise control. Profitability analysis PY CO In companies that offer more than one product or service, information about costs is a key to managing the mix of products or services offered to customers or clients. With cost and profitability information, a manager can direct sales and marketing effort to the most profitable products. Unprofitable products can be eliminated, repriced, or bundled with more profitable products. The importance of product line decisions to future profitability requires confidence that product costs have been accurately determined. Product mix Although prices are determined by market forces of supply and demand, product differentiation and marketing offer many managers some degree of latitude in setting prices. Product costs and trends in product costs often provide signals to managers that prices should be changed. In particular, a change in the cost of a critical material or component may signal the need to reconsider the prices asked for products. Pricing 2 A Brief Introduction to Cost Accounting 192-068 DO Cost of service Many products require the seller to provide additional services to customers. In such cases, information about the cost of services is as important to managers as product costs. The same is true for managers of companies or organizations that provide only services. Unless the cost of service is measured, there is no way to know if providing the service is profitable or not and whether changes in pricing or marketing strategy are needed. Cost Behavior T NO Basic knowledge about cost behavior is a prerequisite for understanding, using, or designing cost accounting or cost management systems. The level of cost can be a function of either or both the volume of activity or time when the cost is incurred. Because prices of material, labor, and other resources change as time passes, and because time allows changes in manufacturing methods or service delivery, comparing costs at two points in time can be informative about efficiency. However, understanding the effect of changes in volume on costs is essential to measuring, analyzing, and using information about costs for both performance measurement and product costing. Relation of Costs to Volume If a company changes the amount of product or service it provides to customers or clients, its total costs will usually change as well. If more product is manufactured and sold, then we should expect the higher volume to cause costs to increase. However, in many instances, the increase in costs will not be proportional to the increase in product volume. To understand why, the concepts of variable costs and fixed costs must be understood. PY CO Variable costs A cost which changes in strict proportionality with volume is called a variable cost. That is, if volume increases by 50%, a variable cost will increase in total by 50% as well. Materials used to create a product are a common example of a variable cost item. The total cost of materials to manufacture 20 units is double the cost to manufacture 10 units. Nonvariable costs A cost that does not vary at all with volume is called a nonvariable, or fixed, cost. Over time the level of a fixed cost may change, but the change is independent of the volume of activity. Building rent is usually a nonvariable cost. The rent paid is independent of the number of units of product or service produced in the building or the number of customers served. Nonvariable costs can often be changed by management decisions, but they do not change simply because the volume of activity changes. Semivariable costs Many costs include a combination of variable costs and nonvariable costs. The total amount of these costs varies in the same direction as volume, but less than proportionately with changes in volume. Sometimes semivariable costs can be separated into a fixed portion and a variable portion by isolating elements of the cost. The total cost of driving an automobile is semivariable with respect to the number of miles driven, but the cost of gasoline, oil, tires, and maintenance may be variable, whereas insurance and registration fees are probably fixed. Often costs are assumed to be variable when they actually are incurred in chunks. Such costs, also known as step-function costs, are fixed for a range of volume of production but change in a chunk when volume drops below or exceeds the limits of the relevant range of volume. The costs of stockroom employees are often chunky. As volume of inventory or products increases, one stockroom employee may be able to handle material and finished goods until the volume level Chunky costs 3 192-068 A Brief Introduction to Cost Accounting ncreases to the point where another employee must be added. The new staffing level will then be sufficient even as volume rises further until another â€Å"step† is reached. Chunky costs and costs that are not easily related to volume measures usually require special analysis and management. DO Accounting for Costs Classifying Costs The word cost is used many different ways in accounting and by managers. For clarity, other words are often attached to the word cost to enhance its meaning. In cost accounting, costs are usually classified into two categories: direct costs and indirect costs. Direct costs can be specifically traced to or are caused by a product, project, organizational unit, or activity. Materials specifically used in the manufacture of a product are an example of a direct cost. Labor specifically employed to provide a service would be another example. Many direct costs are variable costs, but nonvariable costs can also be direct costs if they can be traced directly to a project, organizational unit, or activity. Direct costs T NO When a cost cannot be traced directly to a single product, project, organizational unit, or activity, it is classified as an indirect cost. The rental cost of a factory building making more than one product is an indirect cost with respect to each product. There is no feasible way to associate specifically an indirect cost with an individual unit or batch of products. Indirect costs Indirect costs are included in overhead cost, or burden. To account for the full cost of manufacturing products, some portion of the overhead cost must be associated with each unit of product. The methods by which overhead costs are associated with products or services comprise the essence of most cost accounting systems. PY CO Accounting for Direct Costs A simplified cost flow chart for a manufacturing company is shown in Exhibit 1. Resources are acquired for cash or on credit and are classified as materials, payroll, or overhead. Payroll, which is classified as indirect cost, becomes part of overhead. In the production process, material, labor, and overhead cost becomes the cost of work-in-process inventory. When completed, work in process becomes finished goods and, later, cost of goods sold. It is easy to understand the accounting for direct costs such as material and productive labor. As material is converted to product by the effort of production labor, the costs of material used and labor can be associated with products. As products are completed and transferred to finished goods and cost of goods sold, these direct costs are transferred with them. All the cost accountant has to do is keep track of how much material and labor cost is used in producing each unit of product. (Actually, this is a little more complicated than it may sound here, but this brief description captures the essence of the accounting process for these direct costs. ) 4 A Brief Introduction to Cost Accounting 192-068 Accounting for Indirect Costs DO Accounting for indirect costs is more complicated than accounting for direct costs. Costs must be collected and associated with activities before they can be assigned to products. The relationship between expenditures or costs and products or services is often far from obvious. Assignment to activities is often based on arbitrary decisions about the possible relationships between the reason for an expenditure and an activity. For example, rent for a building that houses both manufacturing and sales activities might be assigned to each activity in the same ratio as the floor space occupied by each. Then, the manufacturing rent cost may be assigned to products manufactured using a measure of volume or some other measure of effort or activity. Almost all cost accounting systems use a two-stage procedure for assigning indirect costs to products or other cost objects. First, costs are assigned to cost centers, or cost pools. Second, costs are assigned from each pool to products using cost drivers. The concept of a cost driver is based on the idea that products drive the consumption of resources. T NO The first question that the cost accounting system designer has to answer concerns how many cost centers to use. Using more cost centers than necessary adds complexity and cost to the cost accounting process itself. But using too few cost pools can create a risk that assigned costs will have little relationship to the activities and products that caused the cost to be incurred and resources to be consumed. In a manufacturing plant, the number of cost pools needed may be as small as one if machines, labor, and products are homogenous, or the number needed may be much larger if there is greater diversity in activities or products. In some manufacturing plants, each department, or even each machine, may be treated as a separate cost center. PY CO The second set of questions the cost accounting system designer has to answer concerns how to assign costs to each cost center or cost pool. Expenditures for indirect costs may be assigned based on direct labor cost, floor space, headcounts, or direct costs. More complex systems will attempt to implement as much direct charging to each cost pool as possible by using actual measures of the resources used by each cost center. The third set of questions the cost accounting system designer has to answer concerns how to assign the costs collected for each cost center to the products that are manufactured by or pass through that center. Often the costs are assigned in proportion to the use of a resource that is easily measured. Each unit product may be assigned the same proportion of indirect cost as it consumes labor time, labor cost, machine time, or material cost, for example. Given the number and complexity of choices facing the cost accounting system designer and the fact that there are no constraining â€Å"generally accepted principles of cost accounting,† it should be obvious that there is great diversity in the cost accounting systems used by different organizations. A new manager or employee has no choice but to learn about the systems the company uses before using the cost information the system has produced. Every manager has to be continually alert to be sure the cost information available is the right information for the decision or task at hand. 5 Material Inventory Payroll Other Asset and Liability Accounts Overhead PY CO Cash Acquiring Resources Cost Flow Chart for a Manufacturing Company Work-in-Process Inventory Production Finished Goods Inventory T NO Exhibit 1 192-068 Cost of Goods Sold Sale of Products DO -6- How to cite Cost Accounting, Essay examples

Epic Of Gilgamesh Enkidu Vs. free essay sample

Gilgamesh Essay, Research Paper Gilgamesh and Enkidu are both similar and different in many ways. Some of their traits affect each other throughout the class of the secret plan, whether it be their actions or their character. Gilgamesh, a male monarch who is two-thirds God and one-third homo, begins in the narrative as a really chesty and authoritarian adult male. The Gods gave him every ground to be when they endowed with a perfect organic structure, wealth, power, and the ability to transfuse fear into his topics. However, I would presume that the Gods had hoped he would hold been slightly low despite the gifts bestowed upon him, and instead, utilize them to heighten his function as a male monarch. In an effort to humble him, the Gods create Enkidu. Enkidu, a wild best of a adult male, seems to be chiefly the personification of what is evil. He is in no manner out to do familiarities or do a name for himself. We will write a custom essay sample on Epic Of Gilgamesh Enkidu Vs. or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page His exclusive intent is to # 8220 ; absorb Gilgamesh # 8217 ; s energies. # 8221 ; He lives like a animal and has no contact with anyone. Finally the two battle, ensuing in a triumph to Gilgamesh. Enkidu becomes his faithful friend. This battle and the formation of a friendship base as the first consequence upon each other # 8217 ; s character. I believe Enkidu additions a batch of regard for Gilgamesh and is much more low at this point. Suggested by his actions subsequently on in the narrative, Enkidu besides has a new found sense of trueness to something other than himself. As for Gilgamesh, other than a possible thankfulness for his new found friend, I think his character is left unaffected, or even worse, the exact antonym of what the Gods had set out to make. In other words, it # 8217 ; s possible that he has become even more chesty than earlier. The conflict of Humbaba besides shows us some of the traits of the two. First of wholly, during the journey to Humbaba # 8217 ; s sphere, Enkidu seems to demo us a caring side along with his trueness. He intends to forestall Gilgamesh from contending for fright of his decease. It is at this point where we truly acquire a feeling for Gilgamesh # 8217 ; s bravery and daring. His look of portion of the # 8220 ; warrior-king # 8221 ; which can merely consequence in a conflict is testament to that. We can besides see a continuance of his haughtiness and egoism. His purpose for the conflict is non to contend in the name of the people he stands for, but to foster his ain good being and do a name for himself. Throughout the class of the conflict, we gain insight into Gilgamesh # 8217 ; s exposure of which we had seen nil of earlier. This is the first clip we see Gilgamesh as a homo. His is full of fright ad eventually is forced to pray for aid. In this subdivision of the narrative, you truly get down to detect a sort of dependence of Enkidy for Gilgamesh. He seems to truly suit the profile of the authoritative buddy. Enkidu is fearful and hesitant of event while Gilgamesh, his leader, is full-force in front into any event. In the confrontation with Humbaba, we recognize how Enkidu is much shrewder and less swearing than Gilgamesh. Humbaba begs for his life and offers everything he has in exchange for it. Gilgamesh seems to hold commiseration upon him, nevertheless, Enkidu persuades him to be unbearable and kills him. Enkidu displays a sort of selfishness here that is really similar to that of Gilgamesh. He will hear of no other going Alliess with Gilgamesh. He is and ever will be Gilgamesh # 8217 ; s merely true comrade. You sort of admiration whether or non, up to this point, Gilgamesh # 8217 ; s character has rubbed off on Enkidu. The following two alterations in character can be attributed to Enkidu # 8217 ; s dream every bit good as his decease. Enkidu seems to go really low once more due to his dream and really truly so. His dream foreshadowed his ain decease. This affects Gilgamesh every bit good. He realizes one once more that he is a human will decease someday excessively. This is the greatest humbling consequence upon Gilgamesh in the whole narrative. He begins to convey up inquiries about decease and immortality. It seems as if Enkidu, through his decease, has accomplished that which was the intent of his creative activity. All in all, the narrative of this heroic poem is to a great extent based upon the character of Gilgamesh and Enkidu and how their character affected one another through the friendly relationship they had formed.

Hide and Seek Essay Example For Students

Hide and Seek Essay In Hide and Seek, the boy is terribly competitive, he almost treats the game like a military campaign; taking the game very seriously and is trying his best to stay hidden from the other children. This character is probably more suited to the situation that the boy in Leaving School finds himself as he evidently enjoys games of strategy. He is in fact so serious about this game, that he withstands the cold floor of the tool shed and tries his best not to sneeze. Throughout the poem he is acutely aware of his physical discomfort and sensitivity which contrasts with his lack of emotional sensitivity, however in Leaving School the readers attention is focused on the boys emotional discomfort. In Hide and Seek, he former tries to outwit the other children and believes that they will think him remarkably clever, when in reality they are laughing at him. Because he fails to realise this, he is in truth over estimating his own capabilities and under estimating theirs. The reader is able to empathise in part with the other children as the boy is portrayed as insensitive and over confident. Conversely the boy in Leaving School lacks confidence, he has no strategic plan , he was told to think of the timetable as a game of Battleships which involves deciphering codes, he is however found wandering aimlessly upstairs in the wrong shoes unable to adhere to the regimented existence. He understands that he isnt suited to this newly adopted lifestyle and the reader may infer that because he is more sensitive to his own inadequacies he is consequently more sensitive to his own predicament, unlike the boy in Hide and Seek. He could only read certain things and he didnt like the work, which implies he couldnt actually do the work. This strongly implies that he wasnt one of the more academic students. Unlike the boy in Hide and Seek who refuses to give up, he is aware that he may be inept and has given up doing most tasks. He realises that the teacher thinks he is absent minded from quite early on in the poem as she is constantly chastising and publicly humiliating him for not doing things properly. That he is further alienated and traumatised is defined in his inability to carry out the simplest of tasks such as brushing his teeth or getting ready for bed. The boy in Leaving School says he wasnt listening, suggesting to the reader that he doesnt fit in. In Hide and Seek the boy is also not listening but in the sense that he is unable to interpret Their words and laughter for what it actually represents. The boy in Leaving School almost accepts the daily humiliation of having his name read out as routine, the feelings of alienation are a constant part of his life. For the boy in Hide and Seek the realisation that he is not accepted by the others comes in the moment that he leaves the shed and finds that Nothing stirs they have all long since gone and left him alone, unwittingly playing the game that he was never really a part of. Both boys are hiding, one literally and the other by retreating into his own world where he doesnt listen and daydreams about the day he leaves school. He realises he doesnt fit in while the boy in hide and seek does want to be there even though hes not wanted initially. He cant see that the others dont like him and is therefore deluding himself. At the end of both poems the reader is left with bad feelings. In Hide and Seek the feeling of something sinister dominates as even nature reflects his emotions The bushes hold their breath in suspense and the garden has darkened as has his optimistic mood. .u8a6f2202e7707a4a5f3ade7b54cb9285 , .u8a6f2202e7707a4a5f3ade7b54cb9285 .postImageUrl , .u8a6f2202e7707a4a5f3ade7b54cb9285 .centered-text-area { min-height: 80px; position: relative; } .u8a6f2202e7707a4a5f3ade7b54cb9285 , .u8a6f2202e7707a4a5f3ade7b54cb9285:hover , .u8a6f2202e7707a4a5f3ade7b54cb9285:visited , .u8a6f2202e7707a4a5f3ade7b54cb9285:active { border:0!important; } .u8a6f2202e7707a4a5f3ade7b54cb9285 .clearfix:after { content: ""; display: table; clear: both; } .u8a6f2202e7707a4a5f3ade7b54cb9285 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u8a6f2202e7707a4a5f3ade7b54cb9285:active , .u8a6f2202e7707a4a5f3ade7b54cb9285:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u8a6f2202e7707a4a5f3ade7b54cb9285 .centered-text-area { width: 100%; position: relative ; } .u8a6f2202e7707a4a5f3ade7b54cb9285 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u8a6f2202e7707a4a5f3ade7b54cb9285 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u8a6f2202e7707a4a5f3ade7b54cb9285 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u8a6f2202e7707a4a5f3ade7b54cb9285:hover .ctaButton { background-color: #34495E!important; } .u8a6f2202e7707a4a5f3ade7b54cb9285 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u8a6f2202e7707a4a5f3ade7b54cb9285 .u8a6f2202e7707a4a5f3ade7b54cb9285-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u8a6f2202e7707a4a5f3ade7b54cb9285:after { content: ""; display: block; clear: both; } READ: A Day In The Life Of Catherine Bana EssayIt is an emotional milestone for the character as he comes to realise that perhaps his own childish perception of being central to the world was not reality. The reader is left with a question and it is assumed that the boy is left with many. In Leaving school the reader is left with an enigmatic line as the boy seemingly either retreats into his own world where in his minds eye he enacts the day he leaves school or he is possibly recounting what had actually happened to him as he was on his way home. In both poems the reader is left to question the outcome.