Managing Segways Early Development free essay sample

9-804-065 REV: SEPTEMBER 15, 2004 RICHARD G. HAMERMESH DAVID KIRON Managing Segways Early Development It was a chilly troubling morning on December 20, 1999 as Dean Kamen †innovator, organizer and proprietor of DEKA, a Manchester, New Hampshire R organization †started his yearly discourse to his representatives. The whole staff had assembled â€Å"to hear him talk about the previous year, the year ahead, and whatever else had been troubling him of late. The discourse was typically a balance of talk, address, motivational speech, and instruction, every last bit of it prepared with quips. After the discourse, Dean consistently called each employee’s name and gave out Christmas extra checks, alongside handshakes for the men and embraces for the ladies. †1[77] Bonuses were particularly significant at DEKA, where architects worked for underneath advertise pay rates and got no investment opportunities. Presently Kamen was thinking about whether he could proceed with this methodology. DEKA had pulled in the absolute most splendid architects as a result of Kamen’s charm and DEKA’s bleeding edge ventures. Be that as it may, just because, enlistment and maintenance were turning out to be issues. Amidst the Internet blast, a considerable lot of the most appealing designing applicants were searching for places that offered remuneration bundles that included investment opportunities and pay rates higher than what Kamen was happy to offer. Kamen’s long-term companion and most confided in lieutenant, Mike Ambrogi, had as of late acknowledged an occupation at Sycamore Networks, which had offered Ambrogi a rewarding pay bundle that included investment opportunities. In 1999, DEKA had a troublesome year, a few undertakings were dropped or bogged down, and a considerable lot of the accumulated staff had worries that these abrogations and deferrals would decrease, if not take out, their rewards. DEKA workers were likewise worried about investment opportunities, which had been guaranteed distinctly to representatives on a mystery venture that many had never observed. Kamen had made a different organization inside DEKA to structure and assembling an item that the group had nicknamed â€Å"Ginger. 2 Kamen accepted both that the new organization got an opportunity to turn into the quickest developing organization on the planet [50] and that investment opportunities were suitable pay inside such an endeavor. Be that as it may, he thought about whether it was reasonable for retain alternatives from the numerous other steadfast and beneficial representatives who worked at DEKA. All things considered, numerous DEKA engineers were answerable for Gingerâ₠¬â„¢s early turn of events. 1 This case draws vigorously from Steve Kemper’s Code Name Ginger, Harvard Business School Press, 2003. Page numbers to cited entries (contained in sections) all allude to Kemper’s book. The Segway Human Transporter was called Ginger during its turn of events. This case centers around the board issues during that advancement period. ____________________________________________________________ ____________________________________________________ Professor Richard G. Hamermesh and Senior Researcher David Kiron, Global Research Group, arranged this case. This case was created from distributed sources. HBS cases are grown exclusively as the reason for class conversation. Cases are not proposed to fill in as supports, wellsprings of essential information, or representations of compelling or insufficient administration. Copyright  © 2003 President and Fellows of Harvard College. To arrange duplicates or solicitation consent to repeat materials, call 1-800-545-7685, compose Harvard Business School Publishing, Boston, MA 02163, or go to http://www. hbsp. harvard. edu. No piece of this distribution might be imitated, put away in a recovery framework, utilized in a spreadsheet, or transmitted in any structure or by any meansâ€electronic, mechanical, copying, recording, or otherwiseâ€without the consent of Harvard Business School. 804-065 Managing Segways Early Development Kamen battled to locate a reasonable way to deal with deciding everyone’s reward. DEKA’s reward pool, which totaled $1 million out of 1998, had commonly been 15% to 20% of yearly incomes and spoke to about a similar level of pay rates. Kamen thought about a few issues: †¢ What ought to be the size of the reward pool? The quantity of DEKA representatives had become essentially over the former year, however the organization had not made a benefit. Any rewards would need to originate from Kamen’s individual assets, which were at that point being utilized to fund a few tasks. In the earlier month alone, Ginger had cost Kamen $500,000. Ought to Kamen decrease the reward pool, keep it the equivalent, or increment it? Should the reward pool be enhanced with a guarantee of investment opportunities in Ginger? Not at all like Ginger’s engineers, DEKA engineers didn't have the guarantee of choices. Ought to Kamen now guarantee investment opportunities in Ginger to DEKA workers also? By what method should the reward pool be distributed? In past years, everybody got a reward. In any case, previously, the organization was beneficial. As of now, many were not dealing with incomegenerating ventures. Some had no ventures by any stretch of the imagination. Should everybody keep on getting a reward? †¢ Background At 49, Dean Kamen was an independent multi-mogul with no conventional advanced degree. He possessed in excess of 100 licenses, and was, as indicated by numerous records, a splendid, eager, visionary innovator with uncommon deals aptitudes. Kamen needed to change the world, and as of now had. His handy clinical developments, including a versatile kidney dialysis machine and a compact, programmed tranquilize implantation siphon, had as of now profited a huge number of individuals. For these and different accomplishments, Kamen would gain the National Medal of Technology grant, the U. S. government’s most noteworthy respect for innovators who upgraded U. S. intensity. (See Exhibit 1 for an image of Kamen. ) Kamen’s pioneering achievement started when he was in secondary school. Kamen had a late spring activity as a cabinetmaker that gave him night-time access to Manhattan’s Museum of Natural History and its Hayden Planetarium. Kamen told the Museum’s administrator that he could improve the Planetarium’s lighting framework. The director declined to let a 16-year old fiddle with one of his most famous attractions. Unfazed, Kamen utilized his leave to set behind the show and persuaded the administrator to see the Planetarium before tossing him out. The director was dazzled to the point that he recruited Kamen to make comparable lighting frameworks for three different historical centers. The gallery director was not by any means the only one dazzled. Quite a while later, the originator of Cordis, a clinical hardware producer, needed to enlist the maker of the Planetarium’s light show to make a varying media introduction for the company’s new pacemaker. Kamen was employed via telephone. At the point when organization delegates came to see the last item at Kamen’s creation office, they were stunned to think that its situated in the storm cellar of his parents’ rural home in Long Island, New York. Regardless of their stun, they were satisfied with the introduction. Kamen’s sibling, who was in clinical school, urged Kamen to develop a versatile intravenous (IV) framework that conveyed exact doses of medications at exact spans. Such a gadget would upset medical clinic care, liberating attendants who needed to continually screen the ordinary IVs, which were enormous, complex, and fixed. Kamen’s arrangement, a versatile injecter, which he produced using off-the-rack parts, mirrored his way to deal with development: â€Å"I don’t need to design anything. It’s out there some place on the off chance that I can simply discover and incorporate it. †[19] After a positive audit from the New England Journal of Medicine, Kamen’s injecter turned into a standard gadget in emergency clinics around the 2 Managing Segways Early Development 804-065 world. He framed the organization AutoSyringe to produce the gadgets, and utilized his parents’ cellar as central command. As the organization developed, Kamen moved the organization out of the storm cellar to a mechanical strip on Long Island. New York state burdens before long turned into an aggravation, and Kamen migrated the organization and 20 representatives to New Hampshire, which had no state charges. Following three additional long periods of continued development, he sold the organization for a rumored $30 million. With the returns, Kamen bought a plane, a helicopter, an island off the Connecticut coast, an enormous New Hampshire home, and 500,000-square feet of office space in a previous material factory along the Merrimack River. The Amoskeag Millyard, which housed a line of feeble however basically stable block manufacturing plant structures, became central station for Kamen’s new R organization, DEKA; a name that consolidated â€Å"De† from Dean with â€Å"Ka† from Kamen. As he first plant structures were remodeled, DEKA worked out of a machine shop that Kamen had manufactured onto his home. While driving to the Millyard in his helicopter, Kamen saw a few different ways to improve it, so he purchased the helicopter organization, licensed his enhancements, and fused them into his company’s new helicopters. As the Millyard redesign pushed ahead, Kam en got disappointed with his alternatives for atmosphere control frameworks in the rehabbed structures. In this way, he structured his own, and made a side project organization, Teletrol, to make the frameworks [16]. Teletrol before long had a customer list that included Walt Disney Corporation and NASA. Kamen’s riches and common moxy helped him to turn into a neighborhood big name, yet one who was withdrawn from the nation’s mainstream society. He dated New Hampshire’s Miss America challenger, however couldn't perceive Barbara Streisand while sitting close to her at a lunch meeting on human services. He become friends with previous senator John Sununu, who later gave Kamen access to president George H. Hedge, however was new to previous ball star, Kareem Abdul Jabbar, who once needed to lease his island. He would later build up an after among the new chiefs of industry, extremely rich people and investors, for example, Steve Jobs (Macintos

A Black Man’s Tribute to His White Mother Essay

James McBride, has an individual component in its starting point that is conveyed all through the content. The creator endeavored to perceive his race, and revealed the contacting story of his Jewish mother who encountered her very own Diaspora: she moved from Poland to Virginia, and from Virginia to New York City. The last move took a lot of fortitude, since she needed to desert both her confidence and her family so as to follow her heart, at last wedding the main dark man and establishing an enduring family. The previously mentioned individual component truly helps convey the account forward: James McBride wishes to recount to his own story, yet understands that he can't tell his own without telling his mother’s. Deliberately or not, this works very well on a meta-literary level, as it strengthens how firmly fastened his family is to each other, which fills in as an outrageous contrast to her other family (in fact, her other life) that she abandoned in Virginia. See more: Homelessness as a social issue Essay The work likewise serves to facilitate a genuinely necessary (at that point, as much as now) conversation in regards to racial division inside America. An unbiased eyewitness may see the caption of the work and inquire as to why race is so imperative to the story; as McBride delineates, one can't talk about this specific story of movement, life, and achievement with regards to America without examining the prejudice that saturated the country†¦how, even in the shadow of social equality triumphs, many considered race to be a reason to separate, instead of a chance to meet up. In spite of the somewhat genuine reason, the book at last seems to be more inspiring than discouraging. The journals of times when race relations are so awful additionally serve to make one appreciative that current day America is considerably more average with respect to issues of race (however not, obviously, great). McBride cunningly inserts this thought in the very title of his work, inferring that the shade of waterâ€transparent clarityâ€can just get through a blend of race rather than isolation. The idea of compromise inside the work isn't restricted to issues of race: the epilog of the story highlights McBride getting more in contact with his Jewish legacy, successfully bringing the excursion of his mom round trip: as she needed to abandon Judaism so as to manufacture another life and another character, James McBride needs to re-find it as a method of deciding his own personality. All through the work, there is a propensity of the significance of training. The content accentuates that each of the twelve of Ruth McBride’s kids become school taught, and perusers feel each knock en route as she attempts to get them through school. In any case, even while finding out about these financial troubles (a moderately tricky subject in the shadow of close to monetary breakdown), perusers are offered a brief look at trust: the work exchanges sections composed by James and parts composed by his mom, so even as the account makes one worried for how the youngsters will turn out, the grasping story of James reminds crowds that they will turn out fine and dandy. As it were, that is the example of this book: pressure and discharge, strain and release†¦the strain of Ruth’s battle with her old family, and the arrival of the accomplishment with her new family. There is the strain of money related hardships and the arrival of budgetary achievement. Also, in a story that is basically about the American dream, pressure originates from the likelihood that America may not be prepared for Ruth’s dream. Thus, the discharge is the delight of Ruth not making due with the American dream: rather, she makes and completes her own. The Gentle People: A Portrait of the Amish by James Warner gives a private investigate a gathering that is as yet a riddle to numerous Americans: the Amish. Consistent with its promise, the book is essentially involved photos of the Amish that are falsely made to seem as though cleaned out, â€Å"antique† photographs. These are typically joined by a scriptural stanza, so one can all the more appropriately get into the Amish mentality. The old versus joined with the bygone feel of the photos truly gives an inclination that one has become â€Å"unstuck in time,† as Vonnegut would state. Would-be sociologists will see this book as a fortune trove of data with respect to Amish society, especially in regards to connections. As per the book, open warmth between wedded people is profoundly disliked by Amish society, as their friendship for each other is too hallowed to be in any way imparted to outcasts. As ought not be astonishing, a large number of the thoughts are established in Christian works and have been embraced by Christian journalists, however the Amish take things to their sensible outrageous: John Donne, for example, directed darlings not to sob at their beloved’s burial service, in light of the fact that the love was too significant to even think about sharing with outcasts. The Amish have taken Donne’s counsel about affection after death and have applied it to adore during life, which can be something of a stun when one first finds out about it. Obviously, cutting edge women's activists will discover much inside the book that is upsetting to their motivation. The Amish have acknowledged Ephesians, and carefully anticipate that spouses should submit to their husbands in all issues. There are even cutoff points to how much youngsters can be presented to the educational system, with the presumption that no one but God can give intelligence, and everything else is absurdity. While these are essential statutes for Mormons and underestimated in their general public, it is jostling for spectators (especially liberal spectators) to initially observe the quantity of limitations that are set on individuals and articulations. Luckily, the creator has a worked in ethos: James Warner was destined to a Mennonite family, so he has a considerable amount of foundation with respect to this issue. Notwithstanding, that is the thing that makes the book frustrating on a few levels: it doesn't fret about any profound disclosures about Amish history, and doesn't work well for as a prologue to the Amish way of life just in light of the fact that no verifiable setting is advertised. The book and its photographs are advanced as a sort of â€Å"slice of life† perspective on the Amish†¦however, taking into account that it was first printed more than four decades prior (and was apparently offering obsolete substance even in those days), the work battles to locate a legitimate crowd in the present day. All things considered, it's anything but a book for the Amish: its photos and sections are just excess for them, and progressively moderate Amish may even consider its writer something of a traitor†¦a man who deserted their private way of life, just to make a benefit by publically attacking that protection. The book is additionally not expected for those needing to completely find out about the Amish: as explained on above, it doesn't dive into their history, and offers no setting for the activities taken by the Amish. The perfect crowd for this book, curiously enough, would be current photography buffs: the photos are very striking, and the measures taken to cause them to appear to be more antiquated than they are might just offer the hopeful picture taker new deceives for their tool kit. For every other person? There are much better books about the Amish, particularly for the individuals who wish to know their full story.

Concert Report Essay Example | Topics and Well Written Essays - 500 words - 10

Show Report - Essay Example The space was principally intended for drawing in music exhibitions, as can be seen from the corridor condition. The lobby had a passage and leave point in inverse ways for the entertainers. The seats were planned in a raised way, so watchers can have the ideal survey understanding. Perhaps the best piece in the entire part of exhibitions was performed by Robert Buxton, the last execution of the show, from the play ‘Huit Preludes’ of 1929. The first entertainer of the real play was Olivier Messiaen (1908-1992). The play was performed with the assistance of three essential components of music, in particular the structure, tonality and style. Tonality assumed an indispensable job in the piece as it spoke to the impression of centrality of even a solitary note and harmony of music being played. Structure is another significant component of the play, which can be named as the state of music, alongside its differentiation and redundancy. Style is the third significant marvels of the play, which speaks to the method for joining the qualities of song, structure, congruity and surface inside the music1. I value the piece performed by Buxton toward the finish of the show. I like the play as Buxton had performed it truly well by attempting to keep up the norms in understanding to the genuine presentation. Moreover, I felt that the play was very much proceeded as it fit the stage condition and mood winning inside the show corridor. In addition, the play ‘Huit Preludes’, is one of my most loved from an earlier time and subsequently I experienced a sentiment of fulfillment and delight, as I watched the play performed by Buxton. I was profoundly overpowered with the exhibition since my desire as to the past presentation was coordinated with the current execution. Different pieces as acted in the show were to some degree like Buxton’s play, as they

The Personal Essay Samples Middle School Game

The Personal Essay Samples Middle School Game By cheating, you admit to believing that you require another person to assist you get into the appropriate school when, in actuality, only the opposite is true. You will fail to earn a very good impression. Instead keep it a lot simpler, clear and right to the point. College applications can be intimidating, but with a couple simple steps you may discover the suitable attack. College admissions officers have the daunting job of sifting through hundreds (or in some instances thousands) of applications and selecting the applicants that satisfy the admission criteria. Students are anticipated to react to the questions using complete sentences. Even when you have good academic scores, you are going to want to enhance your study strategies. Reading example essays works exactly the same way! The very first stage of writing an argumentative essay is to select the topic. If you are aware of what they need to and what they are searchi ng for then you may begin your essay with a how to tip. Essays could possibly be lightly modified for readability or to defend the anonymity of contributors, but we don't edit essay examples ahead of publication. Every paragraph should support your total essay. Just writing the essay outline is not going to do, you have to be well conscious of how to use the exact same to propagate your essay. The thesis statement is a must as it sets the subject of the whole paper. Next, before starting the true essay, an individual ought to consider the thesis statement, which is among the most essential elements of any essay. A Secret Weapon for Personal Essay Samples Middle School Your own personal essay will permit the selections board to discover whether you're well-suited to the course or field of study or you have sufficient experience and interest to make you a nice candidate for the slot. It isn't difficult to attempt to tackle too much, and that means you must limit your focus. You need to demonstrate your aptitude and capacity to communicate with the faculty and your peers. When you have understanding of the program, begin the writing. The Meaning of Personal Essay Samples Middle School T he essay is easily the most important portion of a university appllication, see sample essays ideal for applying to schools in the usa. As a student you should have the interest to work on a specific topic and excel in the exact same. The personal statement is among the main requirements for college admissions. If you wish to impress admissions officers, you ought to take your essay seriously. A History of Personal Essay Samples Middle School Refuted As you start to compose your essay, remember your reader is a person who would like to learn more about you. For instance, if you're writing about a book, don't just summarize the plot. Whether you're a novice writer or an experienced one, you always will need to begin with a structured strategy. The principles of writing an excellent narrative are simple. Most of the folks have a tendency to run away from politics and thus the politics essays also, therefore it is quite important to grab the interest of the readers till the conclusion of the essay and that would be much difficult I know. The subject can be associated with science or literature. The style, topic and voice of your private essay ought to have the punch to earn the audience think. New Ideas Into Personal Essay Samples Middle School Never Before Revealed So having a terrific personal essay is just one of the very best ways to convince your school of choice that you're the appropriate person in their opinion. As you cooperate, you will see some terrific suggestions to fit into your paper. It is essential that you provide yourself lot of time to compose the essay. It is critical to begin with a running journal. Be certain your computer has some type of Word Processing software. A superb supply of private statement help should consider the particular requirements of your private essay more than anything else. Go through it and try to find information which you don't know. The cost of an essay is dependent upon the quantity of effort the writer has to exert. Some writers and students often fail to pay attention to the simple fact that what is found in the draft is practically a real representation of what should be gotten in the finished paper. Plagiarizing different people's work in order for your private essay appears highly interesting is an indication of incompetence and irresponsibility. By doing this you're only helping create a high essay score by being knowledgeable on a lot of subjects. The essay demands proficient handling and skilled strategy. It's also wise to use the personal essay to spell out any distinctive hardships or adversities you've overcome. Admissions essays aren't that lengthy, it's correct, but it doesn't signify you need to save valuable space by omitting crucial information and evidence. It is possible to finish your private college essay without anxiety.

Potential Crimes And Its Effects On Children s College Fund

Potential Crimes UTMA Violations Pat had completely drained his children s college fund account. Under the UTMA, any funds gifted to children, whether or not the donor is a/the custodian of the account, become an immediately-vested and irrevocable gift. Pat, as a potential custodian of a UTMA account, would have a fiduciary duty to use the money in the best interest of his children, such as investing the money to earn interest revenue. It is not in the children s best interest for their father to gamble with their college funds. Therefore, the money put into the college funds could have been property of the children and should not have been mishandled by Pat to support his gambling addiction. Note that it is currently unknown the exact†¦show more content†¦He then attempted to flee New Jersey. His behavior suggests that he knew his crimes were wrong. Pat s excessive gambling shows that he has an addiction, not that he was incapable of knowing whether his crimes were wrong or not. A psychiatrist can testify that an addiction should not stop a person from knowing the difference between right and wrong. Necessity Crimes of necessity are crimes committed to prevent a greater crime. A person attempting this defense must show that there was no reasonable alternative, he ceased illegal activity when the threat passed, and he did not create such danger. Though Pat s life and his families lives were under threat from the loan shark, his crimes were not of necessity. A reasonable alternative would have been to go directly to the police and report such threats. Because the threat was not immediate, any bodily harm would occur if Pat did not repay the loan, Pat could have easily escaped such threat, as he was given six (6) months to fully repay the loan. Pat was also fully aware of the terms of the loan upon its acceptance. He, in essence, created the threat on multiple lives, including his own. Duress To the best of our knowledge, no one had forced Pat to commit the aforementioned crimes. Had he been forced, the threat he faced must have been immediate and inescapable. Police Misconduct The police misconduct related to this case is discussed below. Police Misconduct â€Å"Miranda† Violations Any and allShow MoreRelatedInner City School Analysis : I Am A Promise Essay1551 Words   |  7 PagesAnalysis In the United States, students’ education is effected primarily by the economy and location. Schools located in low income, high crime areas negatively affect students’ learning abilities. There are a few key factors in determining a student’s success in school, funding, programs, teachers and home life. Low income students should have the same resources as children from wealthier areas. 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tma03 - 1784 Words

TMA03- PART 1. ASSIGNMENT PLAN Go through each heading and explain what the table is telling me. Why would the figure be what it is – for what reason? TMA03- PART 2. ASSIGNMENT PLAN INTRODUCTION: ââ€" ª Explain the text given ââ€" ª What is assignment about ââ€" ª What is identification – categories ââ€" ª Phoenix and Pattynama - ref MAIN PART ââ€" ª Who is Narendra and what does he do ââ€" ª What identities does he have ââ€" ª What are the discourses of visitor to national park and chairmen ââ€" ª Racial ethnic identities ââ€" ª Unmarked identity – Othering (RACIAL) CONCLUSION ââ€" ª Where does Narendra’s heart lay – ethnic or both? TMA03 PART 1: What does this table tell us about the†¦show more content†¦Identification is a process where one or more social identities become part of someone’s personal identity. There are different identities that come in the following categories:- A group or collective identity: If all the people within it have something in common. It is a shared identity given by similarities. For example, nurses working in Brixham Hospital. Personal identity: A description of who someone is. For example, cheerful female, middle-aged mother. Social identity: An identity given by connections to other people and social situations. Similar to a personal identity. For example, middle-classed bank manager. Relational identity: Relationship between people, possibly unequal. For example, girlfriend and boyfriend, mother and daughter, boss and employee. Situated identity: Is given by the social situation and is likely to change. For example, a shopper, a tourist, a local. Identities are complex and as Phoenix and Pattynama argue, it is often necessary to consider the combination or intersection of different identities. (Phoenix and Pattynama, (2006) p169) According to Salmon, 1985 (Salmon 1985, p171), development and change are not limited to childhood but continue throughout our lives. It is however argued that personal identities are similar to social identities, and include group or collective identities. Narendra Bajaria is chairman of a national park authority inShow MoreRelatedTma03812 Words   |  4 PagesOn the evidence given in the text Cardiff is a place to be in the world of retail and entertainment where the old is mixed in with the new. It has a history and landmarks to a famous TV show. As retail and entertainment venues draw in the crowds, with that comes noise which they diplomatically stated as ‘the bustle’ but if you are looking for a break then the acres of the peaceful parklands will be the place to go. The text illustrates a place of collective identities where the masses will beRead MoreB120 TMA031105 Words   |  5 Pagesï » ¿Part I Question 1 a.) The income statement, also called the profit loss account (P L), is used to illustrate a company’s revenues and expenses over a particular period of time. 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An income statement is very useful when assessing the performance of John’s FurnitureRead MoreB120 tma031109 Words   |  5 Pagesï » ¿ TMA 03 B120 08/01/2014 Word count Part1:916 Part2:174 Total:1143 Customs Part1 Questions 1A and1B†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 Part1 Questions 2A and 2B†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦4 Part1 Questions 3A and 3B†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 Part1 Question 4†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..6 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 Part2†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.8 PART 1 Question 1A A profit andRead MoreB120 Tma03 Essay1292 Words   |  6 PagesTMA 03 TMA 3 1a. 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Optimism An Important Part of Survival in College Essay Sample free essay sample

Research Issue Optimism is a peculiar component of human development that involves a individual holding positive ideas about life and populating itself. Although remaining with a positive attitude towards populating seems to be an easy attack to the things experienced. its existent application appears to be the hardest process of remaining alive in this disruptive universe of challenges and disheartenments. WHAT has happened to optimism? Has it become a casualty in this modern universe that marks its rhythms by its wars? Before World War I optimism had reached an all-time extremum. A glorious hereafter was foreseen. Declared an high British solon. William Ewart Gladstone: â€Å"The universe grows better from century to century. Let pessimism be absent from our heads. and allow optimism throw its glorification over all our psyches and all our lives henceforth and of all time. † That â€Å"henceforth† was all excessively short. for where is optimism in this postwar universe? For many people it is dead. Hope for optimism is dead. says Chaplain John McGill Krumm of Columbia University. Talking to senior pupils. the university chaplain declared that he thought the most serious casualty of the 20th century was the â€Å"death of optimism. † The traditional position of optimism. that â€Å"things will acquire better. † said the reverend. is dead. â€Å"We have the ability to do the Earth uninhabitable. All that stands between us and that destiny is the hapless small shop of wisdom and forbearance and good will that mankind and its leaders have been able to breed. † Anyone who has looked at life with an oculus to history. he explained. could barely be an optimist now. The state of affairs today. he said. is â€Å"absolutely alone in history. † and optimism is dead â€Å"beyond any hope of Resurrection. †Ã¢â‚¬â€New York Times. May 30. 1955. Not merely reverends have put optimism’s name in the obituary column. Politicians. scientists and historiographers in mounting Numberss admit that. though they believe in the inevitableness of alteration. they can anticipate nil but a dark hereafter. Declared Adlai Stevenson. after Eisenhower’s triumph last twelvemonth: â€Å"Let us give the Administration all responsible support in the troubled times in front. † So optimism’s decease has non left a vacancy in the house of world ; pessimism has moved in with all its glooming luggage. including a chestful of popular books about a dark tomorrow. Even novels sound the somber. pessimistic note. In Philip Wylie’s H. G. Wellsian novel Tomorrow! New York is hydrogenized to a chip and Washington is turned into adust land area by Kremlin bombs. Nonfiction books are every bit black. In his The Following Million Years Charles Darwin. a theoretical physicist. makes a long-range prognosis: the ultimate hereafter of the human race. concludes the author. will be much like its past—deplorable. That pupil of history and political relations. Elmer Davis. takes a close expression at the immediate hereafter in his Two Minutes Till Midnight: â€Å"We are confronting a despairing battle. and there is no certainty at all that we are traveling to win: these are decisions that few people will accept if they can happen any other manner out. † Hypothesiss True. with the many challenges that worlds need to confront today. there is are 100s of grounds out at that place that suggests that optimism is surely needed by the human society. In this peculiar survey. the usage of optimism in the procedure of lasting College life shall be noted as the focal point of the research. Through the said focal point of the subject. the research worker shall mensurate the degree of optimism that is present in the college societies today. The thought that this survey aims to turn out is to demo how much optimism straight affects the full system of understanding that college pupils peculiarly have towards their surveies therefore impacting the ways of accomplishment that are applicable to them in their ain picks of calling. Proposed Review of Literature A recent survey conducted in Finland reaffirmed the belief that pessimism can increase the hazard of mental and physical unwellness. whereas optimism can advance good wellness. About 2. 500 work forces between the ages of 42 and 60 were observed over a period of from 4 to 10 old ages. Harmonizing to the magazine Science News. scientists reported that the work forces with â€Å"moderate to high hopelessness died. . . at two to three times the rate of those describing low or no hopelessness ; the former group besides developed malignant neoplastic disease and bosom onslaughts more often. † True. the degree of pessimism in the universe today is so dismaying and instead upseting particularly with the immature grownups who are seemingly go toing school for better lives in the hereafter. However. with their pessimistic position of their surveies every bit good as with their lives. they end up neglecting their classs and neglecting themselves every bit good. This is a immense component of challenge among pupils today. Obviously. this attack to surveies has made several pupils less interested in school and are therefore faced with the quandary of really managing existent school activities and holding an purpose to accomplish higher than what they could really make for. The surveies. researches and other book mentions that shall be used in this survey shall be authorized through pre-arranged lineations as to how helpful the said mentions would be in turn outing the chief subject of the survey which refers to optimism as a cardinal component of attitude among college pupils for them to be able to last their surveies. Several universe studies gathered from the cyberspace and other periodicals shall besides be utilised efficaciously to convey out several graphical presentations that shall be expeditiously used to formalize the consequences and discussion subdivision of the survey. Methodology Approach To be able to show actual-based consequences of the survey. the research worker shall incorporate the consequences of the mentions mentioned earlier with the existent survey-interview process that the researcher shall execute towards at least 20 college pupils present in a certain university but are taking different classs severally. This shall give a better contemplation of what really inspires pupils to remain in the class that they are analyzing at present though they are at times merely forced to take the said Fieldss of understanding. Outside the figure of the 20 pupils. there would besides be another group of other 20 Out of School Youths who would besides reply a separate sheet of informational study that would bespeak why they are non traveling to school at nowadays. From the said interviews. the consequences shall be gathered and presented through graphical presentations. The separation of the consequences of the college pupils shall be separated from the consequences of the out of school young persons at first. Subsequently on. to convey out the importance of optimism in the procedure of developing pupils or youths the similar. the said consequences shall be integrated to be able to call the grounds behind the fact that the colleges pupils stay where they are and the out of school young persons intend to remain out of school premises as they already out. A brief presentation of the background of several chosen interviewees shall besides be shown to help the readers in placing what optimism peculiarly played in the lives of the said persons. Expectations and Premises Through this survey. the research worker aims to equilibrate the presentation of the different elements that involve optimism in the lives of college pupils and how they are peculiarly helped by the said attitude to remain where they are amidst all the challenges that they are supposed to confront in the procedure of graduating. With the usage of the presentations that are to be shown in this survey. the elucidation of the importance of optimism shall be intelligibly noted through exemplifying accounts of the state of affairs by which the interviewees of the survey responded severally. SOME individuals go through life with a carefree. carefree frame of head. Such normally are happily unmindful of universe conditions. Those who genuinely are cognizant of universe conditions frequently are really discerning of the hereafter. Thus the New York Times. June 12. 1955. editorialized as follows: â€Å"We have now long lived in a sort of winter of the modern universe. Fear has chilled the blood in our venas and. queerly plenty. there has non been adequate hatred to warm it. This is really non a period of enormous battle. It is. instead. a period of apprehensiveness. This is so. and possibly in the terminal will come to look fortuitously so. because the universe can no longer afford to show its hate—because in black truth hatred is now self-destructive. hatred has become the concluding iciness of decease. † This is the peculiar ground why the research worker expects that this survey shall be strongly utile particularly for pupils holding a difficult clip unders tanding how they are supposed to last their school old ages. Mentions: Segerstrom. Suzanne C. . Shelley E. Taylor. Margaret E. Kemeny. and John L. Fahey. ‘Optimism is Associated With Mood. Coping. and Immune Change in Response to Stress’ . Journal of Personality and Social Psychology. Vol. 74. No. 6. Seligman. Martin E. P. ( 2002 ) . Authentic Happiness: Using the New Positive Psychology to Recognize Your Potential for Lasting Fulfillment. New York: Free Press. p. 275. ( ISBN 0-7432-2297-0 ) . Patterson. T. G. . A ; Joseph. S. ( 2007 ) . Person-centered personality theory: Support from self-government theory and positive psychological science. Journal of Humanistic Psychology. 47 ( 1 ) . 117-139. Fredrickson. B. L. . Mancuso. R. A. . Branigan. C. . A ; Tugade. M. M. ( 2000 ) . The undoing consequence of positive emotions. Motivation and Emotion. 24. 237-258.

Acca Questions Lrp Essay Example

Acca Questions Lrp Essay ‘In the broadest sense, all accounting is management accounting. All financial and cost information generated by accountants is of some interest to management. But, in practice, where management accounting differs from financial accounting ’ (from An Insight into Management Accounting by John Sizer) Required: (a) (b) Give a brief definition of management accounting. 6 marks) Give a discussion of the major differences between management and financial accounting. (20 marks) (Total: 25 marks) 2 KAPLAN PUBLISHING LECTURER RESOURCE PACK – QUESTIONS A COLLEGE A college offers a range of degree courses. The college organisation structure consists of three faculties, each with a number of teaching departments. In addition, there is an administrative/management function and a central services function. The following cost information is available for the year ended 30 June 20X7: (1) Occupancy costs Total ? 1,500,000. Such costs are apportioned on the basis of area used which is: Square feet Faculties 7,500 Teaching departments 20,000 Administration/management 7,000 Central services 3,000 (2) Administration/management costs Direct costs: ? 1,775,000. Indirect costs: an apportionment of occupancy costs. Direct and indirect costs are charged to degree courses on a percentage basis. (3) Faculty costs Direct costs: ? 700,000. Indirect costs: an apportionment of occupancy costs and central service costs. Direct and indirect costs are charged to teaching departments. (4) Teaching departments Direct costs: ? ,525,000. Indirect costs: an apportionment of occupancy costs and central service costs plus all faculty costs. Direct and indirect costs are charged to degree courses on a percentage basis. (5) Central services Direct costs: ? 1,000,000. Indirect costs: an apportionment of occupancy costs. Direct and indirect costs of central services have in previous years been charged to users on a percentage basi s. A study has now been completed which has estimated what user areas would have paid external suppliers for the same services on an individual basis. We will write a custom essay sample on Acca Questions Lrp specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Acca Questions Lrp specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Acca Questions Lrp specifically for you FOR ONLY $16.38 $13.9/page Hire Writer For the year ended 30 June 20X7, the apportionment of the central services cost is to be recalculated in a manner which recognises the cost savings achieved by using the central services facilities instead of using external service companies. This is to be done by apportioning the overall savings to user areas in proportion to their share of the estimated external costs. KAPLAN PUBLISHING 3 PAPER F5 : PERFORMANCE MANAGEMENT The estimated external costs of service provision are as follows: ? 00 Faculties 240 Teaching departments 800 Degree courses: Business studies 32 Mechanical engineering 48 Catering studies 32 All other degrees 448 ____ 1,600 ____ (6) Additional data relating to the degree courses are as follows: Degree course Business Mechanical Studies Engineering Number of graduates 80 50 Apportioned costs (as % of totals) Teaching departments 3% 2. 5% Administration/management 2. 5% 5% Central services are to be apportioned as detailed in (5) above. The total number of graduate s from the college in the year to 30 June 20X7 was 2,500. Required: (a) (b) Prepare a flow diagram which shows the apportionment of costs to user areas. No values need be shown. (5 marks) Calculate the average cost per graduate, for the year ended 30 June 20X7, for the college and for each of the degrees in business studies, mechanical engineering and catering studies, showing all relevant cost analysis. (15 marks) Suggest reasons for any differences in the average cost per graduate from one degree to another, and discuss briefly the relevance of such information to the college management. (5 marks) (Total: 25 marks) Catering Studies 120 7% 4% c) 4 KAPLAN PUBLISHING LECTURER RESOURCE PACK – QUESTIONS ADMER Admer owns several home furnishing stores. In each store, consultations, if needed, are undertaken by specialists, who also visit potential customers in their homes, using specialist software to help customers realise their design objectives. Customers visit the store to make their selections from the wide range of goods offered, a fter which sales staff collect payment and raise a purchase order. Customers then collect their self-assembly goods from the warehouse, using the purchase order as authority to collect. Administration staff process purchase orders and also arrange consultations. Each store operates an absorption costing system and costs other than the cost of goods sold are apportioned on the basis of sales floor area. Results for one of Admer’s stores for the last three months are as follows: Department Kitchens $ Sales Cost of goods sold Other costs Profit/(loss) 210,000 63,000 130,250 _______ 16,750 _______ Bathrooms $ 112,500 137,500 81,406 _______ (6,406) _______ Dining Rooms $ 440,000 176,000 113,968 _______ 150,032 _______ Total $ 762,500 276,500 325,624 _______ 160,376 _______ The management accountant of Admer is concerned that the bathrooms department of the store has been showing a loss for some time, and is considering a proposal to close the bathrooms department in order to concentrate on the more profitable kitchens and dining rooms departments. He has found that other costs for this store for the last three months are made up of: $ Employees Sales staff wages Consultation staff wages Warehouse staff wages Administration staff wages General overheads (light, heat, rates, etc. ) 164,800 124,960 130,240 130,624 175,000 _______ 325,624 _______ 12 4 6 4 KAPLAN PUBLISHING 5 PAPER F5 : PERFORMANCE MANAGEMENT He has also collected the following information for the last three months: Department Number of items sold Purchase orders Floor area metres) Number consultations (square of Kitchens 1,000 1,000 16,000 798 Bathrooms 1,500 900 10,000 200 Dining Rooms 4,000 2,500 14,000 250 The management accountant believes that he can use this information to review the store’s performance in the last three months from an activity-based costing (ABC) perspective. Required: (a) (b) Discuss the management accountant’s belief that the information provided can be used in an activity-based costing analysis. 4 marks) Explain and illustrate, using supporting calculations, how an ABC profit statement might be produced from the information provided. Clearly explain the reasons behind your choice of cost drivers. (8 marks) Evaluate and discuss the proposal to close the bathrooms department. (6 marks) (c) (d) Discuss the advantages and disadvantages that may arise for Admer from introducing activity-based costing in its stores. (7 marks) (Total: 25 marks) 6 KAPLAN PUBLISHING LECTURER RESOURCE PACK – QUESTIONS QP PLC QP plc is a food processing company that produces pre-prepared meals for sale to consumers through a number of different supermarkets. The company specialises in three particular preprepared meals and has invested significantly in modern manufacturing processes to ensure a high quality product. The company is very aware of the importance of training and retaining high quality staff in all areas of the company and, in order to ensure their production employees’ commitment to the company, the employees are guaranteed a weekly salary that is equivalent to their normal working hours paid at their normal hourly rate of ? 7 per hour. The meals are produced in batches of 100 units. Costs and selling prices per batch are as follows: Meal Selling price Ingredient K (? /kg) Ingredient L (? 10/kg) Ingredient M (? 15/kg) Labour (? 7/hour) Factory costs absorbed Required: (a) (b) State the principles of throughput accounting and the effects of using it for short-term (6 marks) decision making. QP plc is preparing its production plans for the next three months and has estimated the maximum demand from its customers to be a s follows: TR PN BE 500 batches 400 batches 350 batches TR ? /batch 340 150 70 30 21 20 PN ? /batch 450 120 90 75 28 80 BE ? /batch 270 90 40 45 42 40 QP plc has adopted throughput accounting for its short-term decisions. These demand maximums are amended figures because a customer has just delayed its request for a large order and QP has unusually got some spare capacity over the next three months. However, these demand maximums do include a contract for the delivery of 50 batches of each to an important customer. If this minimum contract is not satisfied, then QP plc will have to pay a substantial financial penalty for nondelivery. The Production Director is concerned at hearing news that two of the ingredients used are expected to be in short supply for the next three months. QP plc does not hold inventory f these ingredients and, although there are no supply problems for ingredient K, the supplies of ingredients L and M are expected to be limited to: Ingredient L Ingredient M 7,000 kilos 3,000 kilos The Production Director has researched the problem and found that ingredient V can be used as a direct substitute for ingredient M. It also costs the same as ingredient M. There is an unlimited supply of ingredient V. Required: Prepare calculations to determine the production mix that will maximise the profit of QP plc during the next three months. (10 marks) KAPLAN PUBLISHING 7 PAPER F5 : PERFORMANCE MANAGEMENT c) The World Health Organization has now announced that ingredient V contains dangerously high levels of a chemical that can cause life-threatening illnesses. As a consequence it can no longer be used in the production of food. As a result, the production director has determined the optimal solution to the company’s production mix problem using linear programming. This is set out below: Objective function value TR value PN value BE value TR slack value PN slack value BE slack value L shadow price value M shadow price value Required: Explain the meaning of each of the values contained in the above solution. 9 marks) (Total: 25 marks) 110,714 500 357 71 0 43 279 3 28 8 KAPLAN PUBLISHING LECTURER RESOURCE PACK – QUESTIONS MN LTD MN Ltd manufactures automated in dustrial trolleys, known as TRLs. Each TRL sells for ? 2,000 and the material cost per unit is ? 600. Labour and variable overhead are ? 5,500 and ? 8,000 per week respectively. Fixed production costs are ? 450,000 per annum and marketing and administrative costs are ? 265,000 per annum. The trolleys are made on three different machines. Machine X makes the four frame panels required for each TRL. Its maximum output is 180 frame panels per week. Machine X is old and unreliable and it breaks down from time to time. It is estimated that, on average, between 15 and 20 hours of production are lost per month. Machine Y can manufacture parts for 52 TRLs per week and Machine Z, which is old but reasonably reliable, can process and assemble 30 TRLs per week. The company has recently introduced a just-in-time (JIT) system and it is company policy to hold little work-in-progress and no finished goods stock from week to week. The company operates a 40-hour week, 48 weeks a year (12 months ? weeks) but cannot meet demand. The demand for the next year is predicted to be as follows. This is expected to be typical of the demand for the next four years: Units per week January February March April May June 30 30 33 36 39 44 July August September October November December Units per week 48 45 42 40 33 30 The production manager has suggested that the company replaces Machine Z with either Machin e F or Machine G. Machine F can process 36 TRLs per week and costs ? 330,000. It is expected that labour costs would increase by ? ,500 per week if Machine F were installed. Machine G can process 45 TRLs per week and costs ? 550,000. It is estimated that the variable overhead cost per week will increase by ? 4,500 if TRLs are made on Machine G. The maintenance manager is keen to spend ? 100,000 on a major overhaul of machine X – he says this will make it 100% reliable. The management of MN Ltd is wondering whether it should now install a full standard costing and variance analysis system. At present, standard costs are calculated only as part of the annual budgeting process. Management is concerned about implementing so many changes in a short space of time, but feels the system could be very useful. The company’s cost of capital is 10% per annum. It evaluates projects over four years and depreciates its assets over five years. Required: Using the case of MN Ltd in the scenario above: (a) (b) (c) Explain the concept of throughput accounting. (6 marks) To what uses do advocates of throughput accounting suggest that the throughput ratio be put? (6 marks) Explain how the concept of contribution in throughput accounting differs from that in marginal costing. 7 marks) KAPLAN PUBLISHING 9 PAPER F5 : PERFORMANCE MANAGEMENT (d) If MN Ltd has decided to purchase Machine G and spend ? 100,000 on a major overhaul of Machine X, the management accountant and the production manager should collaborate to ensure a new focus for monitoring and reporting production activities. What is the new focus? Explain what should be monitored and reported. 6 marks) (Total: 25 marks) 10 KAPLAN PUBLISHING LECTURER RESOURCE PACK – QUESTIONS BML BML has three product lines: P1, P2 and P3. Since its creation the company has been using a single direct labour cost percentage to assign overhead costs to products. Despite P3, a relatively new line, attracting additional business, increasing overhead costs and a loss of market share, particularly for P2, a major product, have convinced the management that the costing system is in need of some development. A team, led by the management accountant was established to develop an improved system of costing based on activities. The team spent several weeks collecting data (see tables below) for the different activities and products. For the accounting period in question, given in the tables below is data on BML’s three product lines and overhead costs: P1 7,500 units ? 4 ? 18 ? 47 4 0. 5 1 30% 1 P2 12,500 units ? 8 ? 25 ? 80 25 0. 5 5 20% 7 P3 4,000 units ? 6. 40 ? 16 ? 68 50 0. 2 10 50% 22 Overhead cost ? 150,000 390,000 18,688 100,000 60,000 ___________ Production volume Direct labour cost per unit Material cost per unit Selling price per unit Materials movements (in total) Machine hours per unit Set-ups (in total) Proportion of engineering work Orders packed (in total) Activities Material receiving and handling Machine maintenance and depreciation Set-up labour Engineering Packing Total Required: (a) (b) 718,688 ___________ Calculate the overhead rate and the product unit costs under the existing costing system. (5 marks) Identify for each overhead activity, an appropriate cost driver from the information supplied, and then calculate the product unit costs using a system that assigns overheads on the basis of the use of activities. (11 marks) Comment on the results of the two costing systems in (a) and (b) above. 9 marks) (Total: 25 marks) (c) KAPLAN PUBLISHING 11 PAPER F5 : PERFORMANCE MANAGEMENT ABC PLC ABC plc, a group operating retail stores, is compiling its budget statements for 20X8. In this exercise revenues and costs at each store A, B and C are predicted. Additionally, all central costs of warehousing and a head office are allocated across the three stores in order to arrive at a total cost and net profit of each store operation. In earlier years th e central costs were allocated in total based on the total sales value of each store. But as a result of dissatisfaction expressed by some store managers alternative methods are to be evaluated. The predicted results before any re-allocation of central costs are as follows: A B ? 000 ? 000 Sales 5,000 4,000 Costs of sales 2,800 2,300 ____ ____ Gross margin Local operating expenses Variable Fixed Operating profit The central costs which are to be allocated are: ? 000 Warehouse costs: Depreciation Storage Operating and despatch Delivery Head office: Salaries Advertising Establishment Total 100 80 120 300 200 80 120 2,200 660 700 ___ 840 ___ 1,700 730 600 ___ 370 ___ C ? 00 3,000 1,900 ____ 1,100 310 500 ___ 290 ___ ________ ________ 1,000 The management accountant has carried out discussions with staff at all locations in order to identify more suitable ‘cost drivers’ of some of the central costs. So far the following has been revealed: A B C Number of despatches 550 450 520 Total delivery distances (thousand miles) 70 50 90 Storage space occupied (%) 40 30 30 1 2 3 An analysis of senior management time revealed that 10% of their time was devoted to warehouse issues with the remainder shared equally between the three stores. It was agreed that the only basis on which to allocate the advertising costs was sales revenue. Establishment costs were mainly occupancy costs of senior management. This analysis has been carried out against a background of developments in the company, for example, automated warehousing and greater integration with suppliers. 12 KAPLAN PUBLISHING LECTURER RESOURCE PACK – QUESTIONS Required: As the management accountant prepare a report for the management of the group which: (i) computes the budgeted net profit of each store based on the sales value allocation base originally adopted and explains ‘cost driver’, ‘volume’ and ‘complexity’ issues in relation to cost allocation commenting on the possible implications of the dissatisfaction expressed; (7 marks) computes the budgeted net profit of each store using the additional information provided, discusses the extent to which an improvement has been achieved in the information on the costs and profitability of running the stores and comments on the results. 14 marks) (ii) (b) Explain briefly how regression analysis and coefficient of determination (r2) could be used in confirming the delivery mileage allocation method used in (a) above. (4 marks) (Total: 25 marks) KAPLAN PUBLISHING 13 PAPER F5 : PERFORMANCE MANAGEMENT KEY FACTORS AND THROUGHPUT ACCOUNTING Sunglow Estates Com pany (SEL) has acquired a 600-hectare site comprising the following: Land groups (1) Agricultural land in current use (2) Derelict land formerly occupied by factories (3) Contaminated land formerly used for chemical storage 280 hectares 250 hectares 70 hectares It is possible for SEL to develop this site with a combination of houses, apartments and shops. The associated development costs per hectare are as follows: Houses Land group (1) (2) (3) $000 370 340 ? Apartments $000 715 640 ? 820. 52 It is not possible to use land group (3) for houses or apartments, but this land can be used for the development of shops without first decontaminating it. Income per hectare generated by the three types of development are: Sale of leases $000 Houses Apartments Shops 230 480 ? Annual ground rent $000 40 70 200 Shops $000 790 698 SEL’s planning consent for the development specifies that no more than 40 hectares of the development should be occupied by shops and no less than 200 hectares should be occupied by houses. Land developed for houses in excess of the minimum specified by the planning consent will qualify for a government subsidy in the form of an interest-free loan of $200,000 per hectare developed, repayable in four annual instalments of $50,000. It is possible to decontaminate all or part of land group (3) at a cost of $80,000 per hectare. Such decontaminated land is, for development purposes, the same as agricultural land. SEL appraises investments using DCF evaluation, a 10% cost of money for low-risk investments (including development of houses and apartments), a 15% cost of money for high-risk investments (including the development of shops) and an eight-year time horizon. ‘I remember being told about the useful decision-making technique of limiting factor analysis (also known as ‘contribution per unit of the key factor’). If an organisation is prepared to believe that, in the short run, all costs other than direct materials are fixed costs, is this not the same thing that throughput accounting is talking about? Why rename limiting factor analysis as throughput accounting? ’ 14 KAPLAN PUBLISHING LECTURER RESOURCE PACK – QUESTIONS Required: (a) Explain what a limiting (or ‘key’) factor is and what sort of things can become limiting factors in a business situation. Which of the factors in the scenario could become a limiting factor? (8 marks) Explain the techniques that have been developed to assist in business decision-making when single or multiple limiting factors are encountered. (7 marks) Explain the management idea known as throughput accounting. State and justify your opinion on whether or not throughput accounting and limiting factor analysis are the same thing. Briefly comment on whether throughput accounting is likely to be of relevance to SEL. (10 marks) (Total: 25 marks) (b) (c) KAPLAN PUBLISHING 15 PAPER F5 : PERFORMANCE MANAGEMENT DECISION MAKING TECHNIQUES JB LTD JB Ltd is a small specialist manufacturer of electronic components and much of its output is used by the makers of aircraft for both civil and military purposes. One of the few aircraft manufacturers has offered a contract to JB Ltd for the supply, over the next 12 months, of 400 identical components. The data relating to the production of each component is as follows: (1) Material requirements 3 kg material M1 – see note (i) below 2 kg material P2 – see note (ii) below 1 part no. 678 – see note (iii) below Notes: (i) Material M1 is in continuous use by the company. 1,000 kg are currently held in stock at a book value of ? 4. 70/kg but it is known that future purchases will cost ? 5. 50/kg. 1,200 kg of material P2 are held in stock. The original cost of this material was ? 4. 30/kg but, as the material has not been required for the last two years, it has been written down to ? 1. 50/kg scrap value. The only foreseeable alternative use is as a substitute for material P4 (in current use) but this would involve further processing costs of ? 1. 60/kg. The current cost of material P4 is ? 3. 60/kg. It is estimated that the part no. 678 could be bought for ? 50 each. (ii) (iii) (2) Labour requirements Each component would require five hours of skilled labour and five hours of semiskilled. An employee possessing the necessary skills is available and is currently paid ? 5/hour. A replacement would, however, have to be obtained at a rate of ? 4/hour for the work which would otherwise be done by the skilled employee. The current rate for semi-skilled work is ? 3/hour and an additional employee could be appointed for this work. (3) Overhead JB Ltd absorbs overhead by a machine hour rate, currently ? 20/hour, of which ? 7 is for variable overhead and ? 13 for fixed overhead. If this contract is undertaken, it is estimated that fixed costs will increase for the duration of the contract by ? 3,200. Spare machine capacity is available and each component would require four machine hours. A price of ? 145 per component has been suggested by the large company which makes aircraft. Required: (a) (b) State whether or not the contract should be accepted and support your conclusion with (16 marks) appropriate figures for presentation to management; Comment briefly on three factors which management ought to consider and which may influence their decision. (9 marks) (Total: 25 marks) 16 KAPLAN PUBLISHING LECTURER RESOURCE PACK – QUESTIONS EXE AND WYE A firm manufactures two products, EXE and WYE, in departments dedicated exclusively to them. There are also three service departments, stores, maintenance and administration. No stocks are held as the products deteriorate rapidly. Direct costs of the products, which are variable in the context of the whole business, are identified to each department. The step-wise apportionment of service department costs to the manufacturing departments is based on estimates of the usage of the service provided. These are expressed as percentages and assumed to be reliable over the current capacity range. The general factory overheads of ? 3. 6m, which are fixed, are apportioned based on floor space occupied. The company establishes product costs based on budgeted volume and marks up these costs by 25% in order to set target selling prices. Extracts from the budgets for 20X8 are provided below: Annual volume (units) EXE WYE 200,000 100,000 150,000 70,000 EXE Costs (? m) Material costs Other variable costs Departmental usage (%) Maintenance Administration Stores Floor space (sq m) Required: Workings may be ? 000 with unit prices to the nearest penny. (a) (b) Calculate the budgeted selling price of one unit of EXE and WYE based on the usual mark up. (6 marks) Discuss how the company may respond to each of the following independent events, which represent additional business opportunities: (i) (ii) an enquiry from an overseas customer for 3,000 units only of WYE where a price of ? 5 per unit is offered an enquiry for 50,000 units of WYE to be supplied in full at regular intervals during 20X8 at a price which is equivalent to full cost plus 10%. 1. 8 0. 8 50 40 60 640 WYE 0. 7 0. 5 25 30 40 480 Stores 0. 1 0. 1 25 20 240 Maintenance 0. 1 0. 2 Admin – 0. 2 Maximum capacity Budget 10 80 160 In both cases support your d iscussion with calculations and comment on any assumptions or matters on which you would seek clarification. (13 marks) (c) Explain the implications of preparing product full costs based on maximum capacity rather than annual budget volume. (6 marks) (Total: 25 marks) KAPLAN PUBLISHING 7 PAPER F5 : PERFORMANCE MANAGEMENT PLASTIC TOOLS A small company is engaged in the production of plastic tools for the garden. Sub-totals on the spreadsheet of budgeted overheads for a year reveal the following: Moulding department 1,600 2,500 0,800 1,200 Finishing department 500 850 600 800 General factory overhead 1,050 1,750 Variable overhead ? 000s Fixed overhead ? 000s Budgeted activity Machine hours (000s) Practical capacity Machine hours (000s) For the purposes of reallocation of general factory overhead it is agreed that the variable overheads accrue in line with the machine hours worked in each department. General factory fixed overhead is to be reallocated on the basis of the practical machine hour capacity of the two departments. It has been a long-standing company practice to establish selling prices by applying a mark-up on full manufacturing cost of between 25% and 35%. A possible price is sought for one new product which is in a final development stage. The total market for this product is estimated at 200,000 units per annum. Market research indicates that the company could expect to obtain and hold about 10% of the market. It is hoped the product will offer some improvement over competitors’ products, which are currently marketed at between ? 90 and ? 100 each. The product development department have determined that the direct material content is ? 9 per unit. Each unit of the product will take two labour hours (four machine hours) in the moulding department and three labour hours (three machine hours) in finishing. Hourly labour rates are ? 5. 00 and ? 5. 50 respectively. Management estimate that the annual fixed costs which would be specifically incurred in relation to the product are: supervision ? 20,000, depreciation of a recently acquired machine ? 20,000 and advertising ? 27,000. It may be assumed that these costs are included in the budget given above. Given the state of development of this new product, management do not consider it necessary to make revisions, to the budgeted activity levels given above, for any possible extra machine hours involved in its manufacture. Required: (a) (b) (c) Briefly explain the role of costs in pricing. (8 marks) Prepare full cost and marginal cost information which may help with the pricing decision. (10 marks) Comment on the cost information and suggest a price range which should be considered. marks) (Total: 25 marks) 18 KAPLAN PUBLISHING LECTURER RESOURCE PACK – QUESTIONS BIL MOTOR COMPONENTS PLC (a) In an attempt to win over key customers in the motor industry and to increase its market share, BIL Motor Components plc have decided to charge a price lower than their normal price for component TD463 when selling to the key customers who are being targeted. Details of component TD463’s standard costs are as follows: Standard cost data Machine Group 1 ? Materials (per unit) 26. 00 Labour (per unit) 2. 00 Variable overheads (per unit) 0. 65 Fixed overheads (per unit) 3. 00 _____ 31. 5 _____ Setting-up costs per batch of 200 units Required: Compute the lowest selling price at which one batch of 200 units could be offer ed, (9 marks) and critically evaluate the adoption of such a pricing policy. (b) The company is also considering the launch of a new product, component TDX489, and have provided you with the following information. Product TDX489 Standard cost per box ? 6. 20 1. 60 ____ 7. 80 ____ Market research ? forecast of demand Selling price (? ) 13 12 11 10 9 Demand (boxes) 5,000 6,000 7,200 11,200 13,400 The company only has enough production capacity to make 7,000 boxes. However, it would be possible to purchase product TDX489 from a sub-contractor at ? 7. 75 per box for orders up to 5,000 boxes, and ? 7 per box if the orders exceed 5,000 boxes. Required: Prepare and present a computation which illustrates which price should be selected in order to maximise profits. (10 marks) (c) Where production capacity is the limiting factor, explain briefly the ways in which management can increase it without having to acquire more plant and machinery. (6 marks) (Total: 25 marks) ? 10 Component TD463 Batch size 200 units Machine Group 7 ? 17. 00 1. 60 0. 72 2. 50 _____ 21. 82 _____ ? 6 Machine Group 29 ? 0. 75 0. 80 1. 50 ____ 3. 05 ____ ? 4 Assembly ? 3. 00 1. 20 0. 36 0. 84 ____ 5. 40 ____ ? Variable cost Fixed cost KAPLAN PUBLISHING 19 PAPER F5 : PERFORMANCE MANAGEMENT MOV COMPANY MOV Company produces custom-built sensors. Each sensor has a standard circuit board (SCB) in it. The current average contribution from a sensor is ? 400. MOV Company’s busine ss is steadily expanding and in the year just ending (2001/2002), the company will have produced 55,000 sensors. The demand for MOV Company’s sensors is predicted to grow over the next three years: Year 2008/09 2009/10 2010/11 Units 58,000 62,000 65,000 The production of sensors is limited by the number of SCBs the company can produce. The present production level of 55,000 SCBs is the maximum that can be produced without overtime working. Overtime could increase annual output to 60,500, allowing production of sensors to also increase to 60,500. However, the variable cost of SCBs produced in overtime would increase by ? 75 per unit. Because of the pressure on capacity, the company is considering having the SCBs manufactured by another company, CIR Company. This company is very reliable and produces products of good quality. CIR Company has quoted a price of ? 16 per SCB, for orders greater than 50,000 units a year. MOV Company’s own costs per SCB are predicted to be: Direct material Direct labour Variable overhead Fixed overhead Total cost ? 28 40 20 24 112 (based on labour cost) (based on labour cost and output of 55,000 units) The fixed overheads directly attributable to SCBs are ? 250,000 a year; these costs will be avoide d if SCBs are not produced. If more than 59,000 units are produced, SCBs’ fixed overheads will increase by ? 130,000. In addition to the above overheads, MOV Company’s fixed overheads are predicted to be: Sensor production in units: Fixed overhead: 54,001 to 59,000 ? ,600,000 59,001 to 64,000 ? 2,900,000 64,001 to 70,000 ? 3,100,000 MOV Company currently holds a stock of 3,500 SCBs but the production manager feels that a stock of 8,000 should be held if they are bought-in; this would increase stockholding costs by ? 10,000 a year. A purchasing officer, who is paid ? 20,000 a year, spends 50% of her time on SCB duties. If the SCBs are bought-in, a liaison officer will have to be employed at a salary of ? 30,000 in order to liaise with CIR Company and monitor the quality and supply of SCBs. At present, 88 staff are involved in the production of SCBs at an average salary of ? 5,000 a year: if the SCBs were purchased, 72 of these staff would be made redundant at an average cost of ? 4,000 per employee. The SCB department, which occupies an area of 240 ? 120 square metres at the far end of the factory, could be rented out, at a rent of ? 45 per square metre a year. However, if the SCBs were to be bought-in, for the first year only MOV Company would need the space to store the increased stock caused by outsourcing, until the main stockroom had been reorganised and refurbished. From 2009/10, the space could be rented out; this would limit the annual production of

Grammar Myths Split Infinitives and More!

Grammar Myths Split Infinitives and More! Grammar Myths: Split Infinitives and More! As proofreaders, we’re obviously keen on good spelling and grammar. However, since we like to get invited to parties sometimes, we try to avoid being too pedantic when possible. Not all pedants are quite so chilled out, though, so you might want to keep an ear out for these grammar myths so that you can correct any overeager correctors you meet! Myth #1: Never Split an Infinitive The â€Å"infinitive† is a verb form where a verb is combined with â€Å"to,† such as â€Å"to run† or â€Å"to jump.† It’s also the subject of one of the most common grammar myths around: â€Å"Never split an infinitive.† The most famous example of a split infinitive comes from Star Trek, wherein various crews of the USS Enterprise are charged with a mission â€Å"to boldly go where no one has gone before.† The Enterprise looks much smaller there than we remember. Here, the adverb â€Å"boldly† appears in the middle of the infinitive â€Å"to go.† As such, some people insist that it’s grammatically incorrect and should be â€Å"to go boldly where no one has gone before.† This â€Å"rule† was popularized by Henry Alford in 1864, based on the idea that splitting infinitives was â€Å"flying in the face of common usage.† But many writers have split infinitives throughout the history of modern English. And sometimes placing an adverb between â€Å"to† and a verb is a good way of ensuring clarity, since it removes ambiguity about the word being modified. Kirk, Spock and friends can thus â€Å"go boldly† without worrying too much about their grammar. Myth #2: Don’t Start a Sentence with a Conjunction Another common grammar myth is that you should never start a sentence with a conjunction, especially coordinating conjunctions (e.g., â€Å"and,† â€Å"or† or â€Å"but†). In fact, these terms can be used to start sentences if required. The myth may have origins in teachers noticing schoolchildren overusing conjunctions like â€Å"and,† such as in the following: We went on holiday to Brazil. And mom went swimming in the sea. And dad got sunburn. And a monkey stole my lunch†¦ Cheeky monkey! When kids write like this, they might be told not to start sentences with conjunctions. However, while starting every sentence with â€Å"and† is clearly a bad idea, in some situations beginning a statement with a conjunction is fine, like presenting something as an afterthought: I need to buy milk. And cheese. But not bread. Starting a statement with a conjunction can also help to transition between sentences or enhance the flow of prose. It isn’t always correct, especially when you’re left with a sentence fragment in formal writing, but you can usually tell if a conjunction has been misused. Annoyingly, this myth persists despite a consensus among grammarians and writers that it’s nonsense. And as we’ve done it several time in this blogpost, including at the start of this sentence, you can probably guess that we agree with the majority here.

Baroque Art Assignment Example | Topics and Well Written Essays - 2000 words

Baroque Art - Assignment Example There was great religious turmoil during this time period. This tumultuous force was the Reformation. After Martin Luther posted his Ninety-five Theses, it took relatively little time for northern Europe’s nations to become primarily Protestant, while the southern countries retained and strengthened their Catholic identities during the Counter-Reformation. There was the intense us vs. them battle of religion, and art was in the middle. Once the Reformation began, Protestant leaders such as John Calvin and Huldreich Zwingli encouraged iconoclastic movements, which denounced Catholic imagery as idolatrous and called for its destruction. However, the Protestants did not condemn all art—they chiefly opposed the Catholic religious art, to which Catholics of the time gave reverence. The chief argument between Catholic and Protestant was that the Protestants believed the Catholics held their relics and imagery sacred, instead of revering Christ. In contrast, the Roman Catholic Church had embarked in the 1550s on a program of renewal known as the Counter - Reformation. As part of the program, the Catholic Church used art of the magnificent display for the campaign. It was intended to be both doctrinally correct and visually and emotionally appealing so that it could influence the largest possible audience. Their paintings glorified Catholic traditions, the sacraments, and the saints. Clearly, the content of their work contrasted strongly with that of the northern Protestants’ work.

Catholic School Acccreditation responses Assignment

Catholic School Acccreditation responses - Assignment Example Students are assigned projects and reports, and given exams. To measure the effectiveness of student achievement of the SLEs and curriculum standards, all students present a Graduate Culminating Precis. This report summarizes how they have achieved each SLE. The school further ensures that each student is making acceptable progress toward the achievement of SLEs and curriculum standards. Every once a semester, teachers complete an evaluation. This is done based on a common rubric and using a form that lists SLEs and descriptors for each of them. Students are also given the opportunity to evaluate themselves (St. Joachim School, 30). Technology has further been integrated into the learning process. All classrooms are equipped with Promethean Boards to enhance the process of leaning. Classes also have regular access to the computer lab. There is also the availability of the Zingy Learning program which is an online science program used by the school’s science department. Furthermore, the school has an account with the Madera County Office of Education which gives teachers access to various online teaching resources. To determine how effectively students are making acceptable progress, teachers assess students through a variety of methods. These include; oral questioning, class discussions, exams, reports and projects. To implement plans to assist students, discussions are held during faculty meetings. Implementation is based upon making adjustments to the curriculum. Other strategies include making accommodations such as changing student’s seat, tutoring and modifying assignments and testing. Annually, teachers evaluate the results of the IOWA. On a regular basis, the school assesses programs used to support disaggregate groups and ensure acceptable progress for all students. Each year brings a different culture with strengths and areas of growth. To accommodate these changing trends, an evaluation

The Introduction of Belt Conveyor Characteristics Essay Example for Free

The Introduction of Belt Conveyor Characteristics Essay Belt conveyor, also called continuity conveyor, is a kind of machinery transporting materials in a certain line continuously. Its transmission line is generally constant, and able to take horizontal or tilting transmission as well as form space transmission lines. The machine has a great transmission capacity and long distance, which can also achieve some process operations simultaneously. Belt conveyor made by our company has the advantages of large transportation amount, simple structure, convenient maintenance, standard components and so on. It is widely used in mining, metallurgy, coal and other departments in order to transport loose materials and finished products. Based on the transmission process requirements, all kinds of transmission methods are available to meet the needs of different operation lines. This conveyor has the characteristics of the following aspects: (1) nose structural steel frame structure, the main structure of a release channel steel welding processed, the nose section of the large belt conveyors use of higher strength of H-shaped steel welding, angle steel, channel as an auxiliary component. See more: how to start a paragraph Depending on the transport and installation conditions, can be designed as a whole or split modular. (2) the conveyor can be used single-motor drives, can also be used for the dual motor drive to adapt to a variety of transportation tasks and the length of the conveyor. Gear is equipped with a hydraulic coupling, in order to improve the startup performance of the conveyor, and to ensure that tend to balance load distribution in the two-motor drive. 3) the middle part of the steel frame or tube frame structure, a simple structure, transport disassembly and adjustment easy. A longer service life of the middle frame and high recycling rate swaps, to reduce production inputs in the same specification conveyor. (4) H-shaped support of the middle frame brittle can be designed to be adjustable type,to adapt to the conditions of a high degree of fluctuation of the roadway floor, to ensure that the conveyor belt to almost straight, reducing the amount of roadway engineering. 5) The tape tensioning device according to site conditions, set in the machine head, the engine department, or the middle of the Ministry of Depending on the length of the belt conveyor, conveyor and layout needs, you can worm volume simply tensioning device tensioning winches tensioning device or hydraulic tensioning device for the timely adjustment of the tape tension.

Celies Struggle for Freedom in The Color Purple Essay -- The Color Pu

Celie's Struggle for Freedom in The Color Purple Events in history have influenced writers’ style, genre, and emphasis in their stories. 1 Alice Walker was greatly influenced by the time period of the 1940’s. There was much racism and oppression during that time, especially for black women. Women were beaten and abused simply because of their color and gender. Celie, a young black woman, endured many hardships reflective of the time period including racism, oppression, and sexism but remained strong in her faith in God and overcame these obstacles to show the quiet strength of a woman. The oppression of black women is very evident in The Color Purple (Ryan 3062). It is especially shown in the relationship between father and daughter, Alphonso and Celie(Fulmer 1). From the time Celie is very young she is subject to oppression. She is raped repeatedly by her stepfather and is told to keep quiet about it (Walker 1). This is very demeaning to Celie and it causes her to fear men for a good portion of her life (Walk er 6). Celie gets pregnant twice with her stepfather. He takes the first baby and â€Å" kilt it out there in the woods.† The other he sells to a family in a nearby town (Walker 3-4). Celie is oppressed all throughout her life, but she learns to overcome it and support herself (Ryan 3062). Celie also endures other forms of both physical and mental abuse. â€Å"He beat me for dressing trampy but he do it to me anyway† (Walker 8). Abuse was very common in those times. It was used for control and ultimately complete domination. Celie could not run from her stepfather because she had nowhere else to go. Alphonso later forces Celie to marry the Reverend Mr.______. This is not that bad for Celie because she no longer... ... body of the black family and of most black mothers† (Ryan 3062). The same oppression is still seen today and black women across the globe are still fighting for freedom. The Black Feminist Caucus (BFC) is fighting to ensure equality between women and men. They are also battling with the different forms of violence that black women deal with because of black males (BFC 1). Oppression is a battle that must be fought and won to ensure that America is the land where all men (and women) are created equal. Works Cited Black Feminist Caucus. Fumler, Constance M. â€Å"The Color Purple.† Masterplots Complete. CD-ROM. 1999 Paul. The Holy Bible. 1 Corinthians 6:10 and Romans 1:26. Ryan, Bryan, ed. â€Å"Alice Walker.† Major 20th Century Writers. Vol. 4. R-Z. Detroit: Gale Research, Inc., 1991. Walker, Alice. The Color Purple. New York: Pocket Books, 1982.

Impact of Mobiles on Youth Essay

Globalization has many aspects. It contains important discursive aspects in the form of ideologically charged narratives that put before the public a particular agenda of topics for discussion, question to ask and claims to make. The whole world is accepting and adopting the ways towards the advancement of technology. The youth is playing a vital role in this rapid pace. The strong and mighty cultures are toppling the frail ones. Unfortunately the countries like Pakistan, India and Bangladesh have strong cultural values, norms and customs that are easily fettered by the western cultural onslaught. Our youth is concentrating on some bad choices. In this global village, firstly our youth was allured to divert their attention towards the internet. They have changed a lot by the usage of internet. A few of them have inclined for knowledge, information, awareness and exposure but the majority of them appear to have misused the internet. To some extent, people were done up and vexed with internet but due to the ensconsment of cellular technology all gaps have been bridged for the destruction of youth. The telecommunication companies in our country have been inclined towards introducing new and attractive packages for youth like Mobilink (ladies first, happy hours), Warid (zem series), Ufone (public demand, prepay life panch ka pandra, u circle) Telenor (talkshawk Aone, djuice) and Zong’s life package. The question arises why these companies are introducing these packages without the social mobilization to check the mindset of the youth. Are they trying to facilitate the common man or only youth? I think except on very urgent occasions ordinarily no one would like to talk after midnight. All necessary and normal interactions can be dealt with during daytime but the companies offer the packages that start after end of family or business communication. My feeling is that these packages are more likely to spoil and ravage our youth than to do anything else. In our youth segment the majority is student community that is spell bounded by these packages. They are losing the essence of their profession/studies. They are derailing and deviating themselves. They are getting away from their goals, destinies and motives. Their minds are becoming stagnant and static. Creativity and innovation is blocked by the consistent telephonic conversations spread over the whole of night. They are losing their interest towards the interactions and sociality. Alienation is increasing within small community or groups of people. In one room four roommates are strangers to one another. They never try to tie up the relation because they don’t have a pinch of time. By talking whole night with opposite sex, they are getting psychologically weak and pressured. There are many other physical distortions also arising due to spending the precious time which is needed compulsory rest, relaxation, relief and mental health. Due to spending whole nights the absenteeism is skyrocketing in every profession. They are going far and far away from the hold of families. They tell lies and have false communication with their parents. They are betraying the decisions, trust and expectations of their parents. They are traveling towards the lone parent family system in which one is not accountable to anyone and he is the only decision maker. Such kind of behavior is leading towards the social fragmentation and terrible decline of moral values in which respect is core one. They are crossing the restraints and limitations, very essential for the well integrated society. Due to the bogus projection of the companies their effectiveness and determination is diminishing if we put a furtive glimpse on the chart of protests and rallies conducted against the negative policies, the ratio of youth’ contribution is at minor level and seems vanished because they have engrossed in making affairs and spending their potential and energy to locate the suitable packages. Their mental approach is revolving around sexual satisfaction. Other emotions and sentiments are pushed oblivion, there are forgetting that there are so many matters that need their kind attention. They have obsessed devoid of manners and healthy attitude to other requisites and needs. It is obliterating the mental capacity and concentration of the youth like plague. There is a critical and pathetic state prevailing over the sky of our nation. The whole nation is passing through the chaos, disturbance and mental incapacitation. We are not realizing that what is worth of our youth? That’s why we ourselves are paving the way for our youth towards the devastation and shoving them into fire. The mobile companies have every right to work out innovative packages offering greater value of money to their customers. But they should not making profits by compromising on the interests of the young generation.