Arab nationalism in the years 1900-2001 Essay

How significant was the presence of foreign powers as an influence on the nature and growth of Arab nationalism in the years 1900-2001 Throughout the century it is evident that the presence of foreign powers has had a substantial influence on the nature and growth of Arab nationalism which has suffered many peaks and troughs over the years. The fluctuations of Arab nationalism have come as a by product of what is a combination of foreign country’s power hungry self interest and demand for greater natural resources such as oil and greater land. What was once a strong anti-ottoman feeling in the early 1900’s began to develop largely into anti west sentiments which were largely geared towards anti imperialism once the mandate system was set up during the 1920’s. Moreover, after conflict between borders and a continuing anti Zionist affection shown during the Arab Israeli conflict, Arab nationalism began to rise through the 1950’s and peaked after the Suez crisis, and a largely anti imperialist action of nationalising the Canal in 1956. Over the century the Arab Israeli conflict has been more of an integral influence on Arab nationalism than any other. The 1917 Balfour Declaration recognized the establishment of a Jewish homeland in Palestine severely undermining the Sykes-Picot agreement[1] that had aimed to hand over control of Syria, Lebanon and Turkish Cilicia to the French and Palestine, Jordan, and Baghdad to the British. Walter Zander argues that this declaration was simply out of British ‘‘strategic interest’’[2] Increased Jewish immigration in to Palestine added greater strain to tensions between them and the Arab states. Problems continued in 1936 when Arabs launched a spontaneous rebellion against British rule and the increasing Zionist presence in Palestine[3]. Arab nationalism had developed into an anti imperialistic ideology following the mandate system created and maintained and increased its anti Zionist feelings more and more. During the post World War Two period in 1945 League of Arab States was founded and Egypt, Syria, and Iraq and Lebanon united to work for Arab independence and to oppose Zionist aspirations in Palestine[4].With violence between Arabs and Jews reaching uncontrollable levels and Britain withdrawing its military personnel from Palestine in 1948. Moshe Gat stated that Egypt, and indeed the entire Arab world, regarded the establishment of the state of Israel ‘‘as one of the most heinous crimes in history,’’[5] emphasizing how much hostility the Arabs truly met Israel with. Israeli troops took the Sinai Peninsula from Egypt in 1954 and with Nasser recently seizing power, a strong anti Zionist feeling was further developing. Following the Suez Canal Crisis in 1956 when Nasser acted against the British and their imperialism showing the Arab world they had a voice, significantly more Arab masses began to follow him, and his anti Zionist ideology allowing Arab national ism to peak during these years. Martin Kramer supports this by highlighting how young colonels, such as Nasser now wanted to ‘‘propel the Arab world to unity, power and prosperity.’’[6] The creation of the PLO in 1964 supports this by demonstrating the anti-imperialistic views Nasser wanted to implement, and by doing so, making his anti Zionist feelings heard labeling them the ‘‘forces of evil’’[7] The Arab Israeli conflict reached boiling point in 1967 resulting in the outbreak of the Six-Day War after border clashes between Israeli and Syrian forces.[8] The influence of Britain and France was substantial as they clearly sympathized with Israel. Deals such as the Sykes Picot agreement and the Balfour Declaration of 1917 highlighted their imperialistic intentions and sympathy towards Israel. This clearly promoted greater anti-Zionist feeling amongst the Arab world and would eventually develop into a strong anti-west feeling that provided a platform for Arab nation alism to take off from. Despite there being a strong anti Ottoman feeling during the early 1900s, World War One was a catalyst for change and in 1920 a clear turning point transpired. In 1915 the McMahon Correspondence came about where under McMahon’s demands, Hussein would encourage the Arabs to revolt against the Ottoman Empire and enter World War I on the side of the allies in return for the independence of Arab states. A meeting was held in order to decide the fate of territories formally under Ottoman control. The League of Nations awarded a mandate over Syria to France, and a mandate over Israel and Palestine to Britain. The League of Nations took no territorial integrity into consideration when doing this, and, run by the allies, self interest took priority as each vied for power within the Middle East. Dr Nigel Ashton supports this by stating that the mandates ‘‘sowed the dragon’s teeth’’ which eventually grew into a ‘‘complex of tensions and despotisms that constitute the contemporary Middle East’’[9] The creation of the new modern states was carried with no cultural, historical or political knowledge over where the ideal place to establish borders would be, and therefore, without regard to natural or human boundaries, they were made according to distinct territorial entities. The creation of these states meant that each one had to follow self interest and this created border disputes among Arab states for oil and strategic assets. Essentially, the mandate system can be seen as ‘‘the first manifestation of the ultimate goal to abrogate the colonial system’’[10] which many European states were still pursuing. Lebanon gained independence from France in 1943, as did Syria[11] and this was a period wh ere many post-colonial nations in the region were first feeling their nationalist muscle, a prime example being Egypt and Nasser during Suez Canal Crisis in 1956. Consequently, tensions rose and Arab nationalism became anti imperialist and anti west due to the burden they had placed on the Arab nations. The creation of independent states was however an ‘‘important issue in the decolonization process,’’ [12] which would have affect in the long term removal of European power in the Middle East. However, the border disputes also took place amongst the Arabs themselves and great distrust began to emerge, as was evident when Iraq invaded Kuwait after a border dispute over oil in 1980. The Kuwaiti Government had hoped to force Mr. Hussein to the bargaining table, and negotiate a border truce and a non-aggression pact. Instead, Iraqi troops invaded Kuwait driving its ruling family into exile. Henry M. Schuler, states that from the Iraqi viewpoint, the Kuwait Government was †acting aggressively – it was economic warfare.†[13] Moreover it can be argued that if not for leaders such as that of Kuwait and Husse in himself, these disputes may never have occurred. Further influence on Arab nationalism has been the ‘Superpower’ statuses of USSR and the U.S.A. In response to the U.S.A’s refusal to fund Nasser’s plan to build the Aswan High Dam, he nationalised the Suez Canal in 1956[14]. Martin Kramer describes Nasser’s next astute move as ‘‘positive neutralism,’’ [15]as he played foreign powers against each other and instantly received funding from the USSR. Arab nationalism subsequently seemed to be aligning with the USSR through Nasser and it seemed that although the Arab states followed an anti imperialistic ideology towards Britain, they contradicted themselves by allowing the Soviet Union to have a sphere of influence within the Middle East. Western powers grew to perceive Arab nationalism as a threat rather than a political idea to positively engage with, a succession of aggressive and ill-considered policies led Arab states to turn to the Soviet Union for support. In 1955 the Bagdad Pact that was signed however was an exemplary Cold War agreement reflecting the priority the Eisenhower administration gave to containment of the Soviet Union through collective security agreements.[16] This pact led Iraq into alignment with the U.S.A and after previously being non-aligned, clear divisions became evident throughout Arab nationalism. The pact indicates the transformation of the passive negative principle of nonalignment into an active and positive policy of neutrality. Fayez Sayegh highlights the importance of the Bagdad Pact stating that it essentially brought the ‘‘cold war from the outskirts and into the Arab world.’’ [17] Moreover, it became evident that the policy of neutrality followed by Arab nationalist now meant independence. This allowed for the pursuit of self interest without ideological constraint meaning they didn’t have an ideological characteristic and could pursue things simple because it was in their own interest and nothing else. Arab relations with the U.S.A deteriorated after their ties with Israel did not agree with Arab nationalism and the strong anti-Zionist feeling which was promoted by leaders such as Nasser. This was in contrast to the relations with the Soviet Union who had strengthened their ties with the Arab states by supplying them with arms since 1955.[18] Furthermore, we can not overlook the cultural developments and this largely stemmed from the repercussions of the Ottoman Empire. Turkification in itself as Martin Kramer states, ‘‘threatened the cultural status quo.’’[19] Kramer shrewdly illustrates how this clearly raised the need for a separate a separate Arab identity. The Arabs rebelled against the Ottomans and longed for a separate cultural identity in relation to their writings and language. Arab identity was due to their own religion and language for a long time foreign presence acted as glue to foreign imperialism creating a bond of solidarity. Martin Kramer goes on to note that the Arabs did share ‘‘a vague admiration for the liberal democracies of the West’’[20] implying that Arabism did not develop into full-fledged nationalism straight away, but did argue for the existence of secular Arab culture. Nevertheless, the discontent Arab states shared during the Ottoman period came to be known as the ‘Arab awakening’ and this cultural revival evidently reduced the influence of foreign powers within the Middle East allowing Arab nationalism to grow. This however was not always a simple task as the struggle was not only against anti-imperialism, but against the would be Arabs themselves. Nationalists aimed to ‘‘educate them to an Arab identity,’’ preferably by persuasion and not by force. To conclude, I believe the presence of foreign powers throughout the past century has been extremely significant in relation to the nature and growth of Arab nationalism. As Martin Kramer states, Arab nationalism represents ‘‘rapid birth, rise, and decline of any modern nationalism’’ highlighting the result of inconsistent ideologies, and the broad spectrum of countries which were present in the Middle East over the last one hundred years. Foreign powers have continuously had an influence on nationalism in the Middle East beginning from the Ottoman Empire during the early 1900’s, and spanning into its anti-imperialist development sparked by the presence of Britain and France and the creation of the Mandate system by the League of Nations. Due to the on going Arab Israeli conflict Arab nationalism has essentially always been anti-Zionist and this peaked through the years after the Suez Canal Crisis where Nasserism took off and Arab states united to support their anti imperialist policy. The increasing influence of the USSR due to frequent arms deals cemented their place in the Arab world however the U.S.A did not share this same luxury as it leaned towards Israel. Eventually peace settlements were made in the Middle East as in 1969 where Israel accepted the Resolution 242.[21] Word Count: ________________ [1] Teach MidEast www.teachmideast.org [2] Arab Nationalism and Israel – Walter Zander [3] Teach MidEast www.teachmideast.org [4] Teach MidEast www.teachmideast.org [5] Nasser and the Six Day War 5th June 1967- Moshe Gat [6] Arab nationalism: Mistaken Identity Martin Kramer [7] Palestine National Charter of 1964 [8] Teach MidEast www.teachmideast.org [9] Dr Nigel Ashton, review of Western Imperialism in the Middle East, 1914–1958 [10] Civilization and the Mandate System under the League of Nations as Origin of Trusteeship – Nele Matz [11] people.virginia.edu/~jrw3k/middle_east_timeline/middle_east_timeline.htm [12] Civilization and the Mandate System under the League of Nations as Origin of Trusteeship – Nele Matz [13] Thomas C. Hayes, 1990 [14] Teach MidEast www.teachmideast.org [15] Arab nationalism: Mistaken Identity Martin Kramer [16] Jankowski, James. Nasser’s Egypt, Arab Nationalism, and the United Arab Republic [17] Arab nationalism and Soviet-American relations – Fayez Sayegh [18] www.labour-history.org.uk- Assess the impact of the Suez Crisis on Cold War politics [19] Arab nationalism: Mistaken Identity Martin Kramer [20] Arab nationalism: Mistaken Identity Martin Kramer [21] Teach MidEast www.teachmideast.org

Agrarian Reform: a Struggle for Social Justice

The paper entitled â€Å"Agrarian Reform: A Struggle for Social Justice† aims to give the current status of agrarian reform in the Philippines. It also aims to provide the struggle of Filipinos for social justice in the implementation of the Comprehensive Agrarian Reform Program (CARP). This paper aims to explain why land reform is slow here in our country. This will also try to shed light on what agrarian reform is and will give the clear and precise Comprehensive Agrarian Reform Law. Furthermore, this paper will also tackle the issues involving the fairness of social justice in the agrarian reform. A part of this paper is also given for the land conversions and other ways to circumvent CARP.OutlineI. Introduction & Objectives A. Specific objectives II. Background Information A. Comprehensive Agrarian Reform Program (CARP) in the Philippines 1. History 2. Definition 3. Purpose B. Social Justice in the Philippines 1. History 2. Definition 3. Purpose III. Analysis & Discussion A. Issues on the agrarian reform implementation in the Philippines B. Reasons for the slow implementation of agrarian reform C. Land Conversions and other ways to circumvent CARP IV.Conclusion V. References Cornista, L. B. (1987). The Comprehensive Agrarian Reform Program: An Analysis of its Policies and Processes. Laguna: University of the Philippines.Lopez, A. P. (2003). Batas: The Uncompleted Historic Mandate, Quezon City: DAR.Sebucao, J. T. (1995). The Comprehensive Agrarian Reform Program (CARP) as critically viewed by the DAR officials and beneficiaries: its economic and educational contribution.Annotated Bibliography1. The Comprehensive Agrarian Reform Program : an analysis of its policies and processesThis book provides information about the policies and processes of the Comprehensive Agrarian Reform Program.2. Batas: The Uncompleted Historic MandateThis book is about Comprehensive Agrarian Reform Program in the Philippines and provides information on the history of land ref orms in our country. This also provides information on the government policies regarding land reform in our country.3. The Comprehensive Agrarian Reform Program (CARP) as critically viewed by the DAR officials and beneficiariesThis book provides the analysis of DAR officials and beneficiaries on what the Comprehensive Agrarian Reform Program (CARP) is.

Poetic Literature: the 10 Plagues

God in this time period and now is a very powerful being. He has the knowledge of what is good and what is evil. Pharaoh in the book of Exodus tests God’s patience and power by continuing to deceive him as well as Moses, and Aaron. In this paper I plan to compare and contrast the ten plagues in the bible, Exodus 7:14-12:36 with Psalms 78:44-51 and 105:28-36 as well as explain how the authors of each psalm view the story of the plagues. In Exodus, it speaks about how the Pharaoh is unyielding to letting the Egyptian slaves go free so that they can worship to God. God initially had send Moses, who was made like God to the Pharaoh, and Aaron, Moses’ prophet, to warn Pharaoh to let God’s people go. Each and every time this request was asked of Pharaoh, he would lie about freeing his slaves, then, harden his heart and change his mind. This made God very angry and this is how the plagues began. The first plague started with the River Nile being turned into blood. This was God’s initial idea of getting Pharaoh to do what he wants and by removing the source of water would surely get his attention. However, that was not the case and the Pharaoh’s heart hardened. This pattern between God, Moses, Aaron, and the Pharaoh continued throughout nine more plagues after the first. The plagues that occurred after the Nile River turning into blood were frogs, gnats, flies, livestock/pestilence, boils, hail, locusts, darkness, and finally the death of the first born of every living being and animal in Egypt. The final plague is what we now know as Passover. I noticed in the first Psalm account of the ten plagues (Ps. 78:44-51), only seven of the ten plagues were mentioned. It started with turning the river into blood, followed by a swarm of flies, frogs, then locusts, hail, the killing of livestock, and finally the killing of the firstborn of every human and animal of Egypt. This psalm only has eight stanzas and if you notice the plagues are not in the same order as the ones in the book of Exodus. Instead of using the words gnats (used in Exodus) that word is replaced with caterpillars. The plagues of boils and darkness were not used in this Psalm also. Psalms 78:44-51 is of a Yahwistic narrative. God seems like a parental figure so to speak. It seems like it is just punishment because of the Pharaoh’s ignorance and his follower’s obliviousness. Like parents with children if one child messes up, the other siblings tend to feel part of the punishment as well and this is what I feel happened to the people of Egypt. The Yahwist tradition basically explains the relationship between God and man and to present sin and how man should be like God. Also, there is a level of communication that shows the relationship between human beings and God; a level of closeness and relationship growth. In the second account of the plagues in Psalm 105:28-36, this too is not in the same order as the ones in Exodus. It starts off with God sending darkness over the land then turning the river into blood, followed by a swarm of frogs, flies, gnats, hail, livestock, locusts, and again ending with the killing of the first born of every human and animal in Egypt. This Psalm has nine stanzas and this time boils was the only plague not used. To compare to the plagues in Exodus there is one way communication to show that God is all powerful and we are to never think that we are greater than him. For example, In Ex. 7:6, God directs Moses and Aaron to take a message to the Pharaoh and they did just as the Lord asked. Psalms 105:28-36 is written in a priestly fashion. The priestly narrative speaks on how angry God was and says that he did not spare anyone’s lives and left them all in the hands of the plague and the company of the destroying angels. It makes it seem like God in this psalm is mean with no remorse for anyone – monster like. To conclude, I feel that historical accuracy is equally important to ancient writers as well as the readers who choose to read their script. In the case of the plagues and the two psalm accounts relating to them, I think the reason why Ex. 7:14-12:36 and the two Ps. 78:44-51 and 105:28-36, are not in agreement in terms of order and number is because they were written by two authors with different views. I think that creating different versions of the same story is not a major problem for the biblical editors because it is nice to read a story and have the opportunity to see it in two different perspectives so that you can draw your own conclusion.

Employee Relation E-portfolio Essay Example | Topics and Well Written Essays - 1500 words

Employee Relation E-portfolio - Essay Example Equally important, I have realized that gone are the days when workers could depend on the trade unions and employers to look after their welfare, while they focused more on their careers. This is because with the shortage in employees’ skills and knowledge, today’s working environment has become tougher. Besides, today’s employment patterns have undergone significant changes. To illustrate, nowadays, most employees are focussing on setting career goals that are short term, while they constantly update their skills in order to grasp the available opportunities. This paradigm shift has been caused by the recruitment behaviours of organizations, governments, and other agencies. As such, it is arguably true that over the recent years, the idea of job satisfaction and organizational career success has taken a broad twist, as many employees no longer depend on a regular promotions within a single organization. Comparatively, I have come to learn that present day employees are focussing on developing their organizational skills and knowledge in a way that they will become valuable members of an organization. Hence, in a bid to increase the organizational performance as well as decrease employment costs, many companies have adopted the use of temporary employees thus changing their employment patterns. By using the temps, the company does not only save on the salary costs arising from fewer benefits and lower wages, but also in the underlying fact that the organization will relatively use fewer resources in training the temps. In addition, using the temps has allowed companies to become more flexible since the management has the capability of terminating the work relationship whenever the need arises. This session was highly educative as it provided me with quite a huge bank of knowledge more pertaining the bargaining rights of employees. I also realized that today, a number of countries have adopted newer forms and

Matlab problem Assignment Example | Topics and Well Written Essays - 1000 words

Matlab problem - Assignment Example The source code done in matlab contains the models to implement the linear regression functions (Martinez & Martinez 39). In the general equation y = a1x + a0, y is replaced by PV, x by indicator and variable a, by aA. This gives the relationship between the X-axis and the Y-axis (Seber and Lee 63). The three expected output results are scattered dots for data output, one line for regression and standard deviation, one line for standard deviation and the third line for regression line of The first step of developing this system involves the identification of the variables to use in the regression analysis. In this program, the two variables identified are PV and Indication of the solar irradiation. The next step is to develop models for linear regression to determine the relationship between the dependent and the independent variable (Chatterjee and Hadi 57). The third step is to develop a matlab source code file containing the model and able to access the source of data to be analysed. The fourth step is to test the program and remove errors. Since the source code has been developed in matlab software, testing is done by executing the linearregression.m script. If any error is found to prevent the output from appearing, necessary correction is done in the source code (Weisberg 49). The range of the y axis was between 5 and 50 while the x axis was set from 4 to 24. The results were successfully displayed as expected and all the three lines were drawn by the program. The standard deviation for the two variables is 2.34. This indicates that the two variables deviated from the actual mean by a difference of about 2.34. The program was successful in implementing the linear regression between the two variables (Groß 42). It revealed that there is a positive correlation between PV output and the indication of solar irradiation. The scatered dots generate the best fit represented by the regression

Analyse some of the consequences that mobile phones have for everyday Essay

Analyse some of the consequences that mobile phones have for everyday life - Essay Example The social consequences of such an amazing technology have yet to be felt, and it is likely that we will be coping for decades. One of the most obvious impacts that mobile phones have on everyday life is the extreme temptation to talk on the phone while driving. Even when this doesn't reduce the hands someone has available for driving, it tends to distract. Many jurisdictions in America and the UK have created or are debating the drafting of laws that ban the usage of mobile phones in cars except for the usage of hands-free headsets. The fact that this would even be a problem was impossible to anticipate until recently: Mobile phones were once known as car phones, and in the UK they still often are. But mobile phones also have had more subtle effects. The ability to be contacted at any time has increased time pressures on people. In one Calvin and Hobbes comic, a comic from two decades go, Calvin's father complains that fax machines and other electronic devices don't increase leisure time by making work more efficient but decrease it by making people have expectations for faster service: Something that used to take a week and be considered a rush job would be considered unbelievably tardy. Mobile phones amplify this pressure. If they have GPS features, they can be used by the government or by parents to monitor someone's location, which can have wide-reaching privacy implications, as well as implications for criminals and police. But it might be possible, if an employee doesn't monitor auto-updating features that tell a server where someone is, to be caught lying to a boss about being sick, raising further privacy implications. Employers can call employees or text them constantly. This can cause employees to have even less time that they can perceive as their own. A mobile phone becomes an imposition sometimes, and people seeking out vacation or time off often try to turn off the phone so as not to worry about harassment. Another problem can be cyber-stalking o r, less intrusively, bothering by friends, family, spouses or loved ones. Being constantly available allows people to monitor people, or to exert relationship control, or to nag. Mobile phones have also transformed the ways we've communicated with each other. This is a step in a longer process of world-shrinking. When the only way to communicate with someone even a few hundred miles is a letter, one carefully considers what one has to say, knowing that the nearest response might be days, weeks or months away. But now that people can communicate not only through the mail but also on the phone, mobile phone, texts, e-mails, and instant messaging, communication can become trite or irrelevant. People can use Twitter to update each other on where they're going, what they're doing or how a sandwich at a local pub tastes. It often seems deplorable how communication is degraded and people speak to each other about trite, trivial, unimportant things. It has also degraded grammar and spelling : People use text speak in e-mails, instant messaging and texting, with acronyms and misspellings being ubiquitous. Ironically, however, the complaint that this is

W 3 OIS Essay Example | Topics and Well Written Essays - 250 words

W 3 OIS - Essay Example It is in line with this that a number of reviewers have looked at the implications of Moore’s Law, which advocates faster and cheaper computing in healthcare IT management. Firstly, the Center for Disease Control (2013) notes that Moore’s Law implies for healthcare managers to cut down cost on IT infrastructure by making use of cost effective IT so that there can be sufficient funds to cater for other components of the service. Secondly, Noe and Gerhard (2007) saw Moore’s Law as a revolutionary law in healthcare management that puts emphasis on the need to achieve more within a shorter period of time due to the speed of IT systems. By this and as healthcare managers do more within shorter time frame, efficiency can be guaranteed. Last but not least, the Center for Disease Control (2013) stated that Moore’s Law gives healthcare IT managers a challenge to resist any form of systems that cannot guarantee and secure easier execution of tasks. In effective, there should continue to be conscious efforts that promote user friendliness in the use of healthcare IT

The Impact of Rising Healthcare Cost on Employer Benefits Essay

The Impact of Rising Healthcare Cost on Employer Benefits - Essay Example One of the most strongly affected employee benefits due to increasing healthcare costs have been retirement benefits. The most common retirement benefits that employers provide to their employees are pension, gratuity fund, healthcare and provident fund. These benefits help in ensuring that the retired employees either have a consistent stream of income or a reasonable amount available to them once they have left the organization. Although the number of benefits offered to employees varies from employer to employer, yet on a larger scale the trend in the industry has been affected negatively. The relationship between healthcare costs and retirement benefits has been inversely proportional. The rise in the former has lead to a decrement in the latter. In many cases the impact has been so grave that employers have had to completely cut down on certain benefits like entitlement to healthcare after retirement, pension and gratuity fund. During interviews with managers and employees at different organizations, it was observed that the inflation in the cost of healthcare has lead to immense dissatisfaction among employees. ... Statement of the Nature of the Issue and its Origins The burgeoning cost of healthcare has affected employers' healthcare coverage plans and other benefit policies. Of all the benefits issues the most severely affected and neglected one has been that of retirement plans. In the past companies used to provide full coverage of employee retirement benefits but now an increasing number of employees have to bear the burden themselves. Employees are spending more time at work to earn more in order to meet the demands of the current life style. Improvements in living standards have caused an increase in expenditure on the whole. Owing to this, retirement benefits play an important role in enabling retirees to maintain life styles as they used to lead during employment. In the past, employers assumed all the risks which came with the benefit plans they offered to their employees. They also made significantly large contributions to these plans. However, with the passage of time, they have been shifting the risks on their employees and minimizing the contributions as well. Over the past 10 years the inflation in healthcare costs has been unacceptably huge. Pension fund which was already facing a continuous decline was hit hard by this. A pension fund is a sum of money paid regularly as a retirement benefit. The purpose of this paper is to highlight the impact of rising healthcare costs on the decline in the provision of retirement benefits by employers. It primarily emphasizes the cut down in pension funds to which the employee was initially entitled. Literature Review By several measures, health care spending continues to rise at the fastest rate in history. In 2005 (the latest year data are available), total

Internet privacy Essay Example | Topics and Well Written Essays - 750 words

Internet privacy - Essay Example People are encouraged to ensure timely update of their antiviruses and to be sure with what they click at any given instance. The widespread use of social media platforms has further aggravated the matter as personal information is made accessible to those within the social brackets thus increasing the chances of cyber crime. Internet privacy relates to the right of personal confidentiality on the storing as well as availing of information to third parties through the internet on specific issues. This is regarded as a subset of computer privacy in the ever growing information sector. The level of privacy in the internet can be divided into personally identifying information which refers to any information that is used in the recognition of given individual factors such as physical address or other personal bio-data and non-personal identifying information which excludes any personal information regarding an individual (Imparato, 2000). Countries all over the world as well as the United States of America are trying all workable methods that are aimed at ensuring total protection of personal information by maintaining their privacy (Frackman, Martin, & Ray, 2002). With the proliferation of social media, avoiding revealing sensitive data can be difficult making laws and government regulations necessary for maintaining privacy. One of the steps towards enhancing internet privacy is by encouraging people not to carelessly or mistakenly revealing personal information via the internet. One can easily made public their personal bio-data over the internet without being fully aware of it hence the need to be very careful when using the internet. One should make use of pseudonyms instead of using real names and actual personal information. The browsers used should not be in a position to leak out personal information or retain them for a longer period of time (Jakubiak,

Comcast Corporation and its Vision Assignment Example | Topics and Well Written Essays - 750 words

Comcast Corporation and its Vision - Assignment Example One of the companies which has formulated and implemented its vision is Comcast Corporation. Comcast Corporation was established in the year 1963. It offers the following services in the broadcasting, pay TV and internet provision: VoIP phone, Cable television, Theme parks, Broadband internet, Sports franchising, Home Security Systems, Radio broadcasting, Motion pictures, Television broadcasting. The vision of this company is ‘As Comcast evolves, we continue to look to the future - seeking out new communications technology, new opportunities, and more choices. We want to continue to provide people with the communications products and services that connect them to what’s important in their lives.’From Brooks Barnesaug’s article ‘Comcast invests by the Billion in Theme Parks, Hogwarts and All’ published it is evidenced that Comcast Corporation not only has a smart vision, but has been implementing it to the latter. The expansionist strategies of the company especially in theme parks clearly shows that it is indeed committed to creating a brighter future, looking for and exploring new opportunities, high-tech innovations as well as choices aimed at exclusively satisfying the diverse needs of its clientele. There are many organizations which, despite having smart visions, do not bother about implementing them in order to optimize their available opportunities. As recounted by Brooks’ in its article, the company has spent a lot of resources to fulfill its vision.

Comparative Politics Midterm Essay Example | Topics and Well Written Essays - 1250 words

Comparative Politics Midterm - Essay Example The answer to this question is simple and straightforward. This is the most popular pattern of democracy, practical from the functional point of view of the government in power. In a democracy, the political party that wins the election, turns to be the powerful chair and the party/parties those are defeated turn to be chair-less powers! Elucidating this issue further Arend Lijphart writes, â€Å"The majoritarianism-consensus contrast arises from the most basic and literal definition of democracy-government by the people or, in representative democracy, government by the representative of the people—and President Abraham Lincolns famous further stipulation that democracy means government not only by but also for the people—that is government in accordance with the peoples preferences.†(1) From the technical point of view, and going the by the rule book of democracy, the issue is clear. The party in majority, rules the country and its decisions are final and legal ly binding on the people. The Consensus Model is to accommodate for the viewpoints of the other party /parties, even though they have lost the election are obliged to sit in the opposition benches. In this model, there is always room for the others. They believe, two heads are better than one. Lijphart throws more light of the functioning of such democracies and he comments, â€Å"The alternative answer to the dilemma is: as many as possible. This is the crux of the consensus model. It does not differ from the majoritartian model on accepting that majority rule is better than minority rule, but it accepts majority only as a minimum requirement: instead of being satisfied with narrow decision-making majorities, it seeks to maximize the size of these majorities.†(2) Working as per the guidelines of this model, the majority party does not believe that whatever it decides is correct; rather it is willing to believe and implement, whatever correct is there, belongs to all. The French system of

Discusses Confucius contributions Essay Example for Free

Discusses Confucius contributions Essay Confucius life was of tremendous importance in the forming of Chinese culture. Confucius plan and simple approach to life, revealed his deep seeded beliefs that through great human effort one can shape their own future. He had great faith in the ordinary man and believed that they are teachable and perfectible. Confucius believed that ordinary humans could be come awe-inspiring with wisdom and great knowledge. The quest to improve ones self became deeply rooted in the Confucian heritage. Confucius concept of moral rectitude was considered part of the pursuit to becoming the perfected person. Confucius was devoted to learning and teaching. His teaching emphasized self-improvement and moral rectitude. When his words for the sake of the self are explored it becomes clear Confucius was constant in his belief of self-improvement through out his life and his work. Confucius was a philosopher, teacher and political figure that lived from (551-479 BC) in the state of Lu, now know as the Shandong province. He was a member of the minor aristocracy and bureaucratic class during that time. By the time of his birth, his family had apparently become poverty-stricken. He was known for his conservation of the traditions of ritual and music of the Chou civilization. At an early age, it was apparent that Confucius was dedicated to learning. Confucius father died when he was three years old and this probably had a huge impact on his familys class. The lose of his father and his family being poverty-stricken must have been key factors that set him upon his ambitious journey to improve human kind, governments and society. His mother was his first teacher and he developed an emphatic quest for knowledge. It was a common practice for aristocratic families to hire tutors to educate their sons, but Confucius was one of the first persons to devote himself totally to learning and teaching for the sole purpose of transforming and improving society. Confucius was also a dedicated government servant. He served in government posts where he managed stables and kept books. At the age of nineteen Confucius married a woman of similar background. Confucius early influences are all contributing factors that made him a young and wise  scholar during his time. Confucius concept of moral rectitude was evident because he wanted to make education available to all men. He believed everyone could benefit from learning and self-cultivation. Confucius established a humanities program for leaders, paved the way for education to all and redefined learning as not only the acquisition of knowledge, but also as a character builder. Confucius primary role of education was to provide the proper way of training noblemen. This education would consist of continuous self-improvement and frequent social interaction. To personally achieve the goal for the sake of the self, Confucius mastered six arts: ritual, music, archer, charioteering, calligraphy and arithmetic. The art that became most important was that of ritual. Confucius was actively involved with the government. It was his desire to have a rebirth of the ideas and institution of a past golden age. Confucius hoped to integrate the ritual of those times into the government and family life. He believed this could only happen with ideal rulers such as the legendary sage-kings Yao and Shun. Confucius believed that the ethic of an ideal ruler would translate to a moral state. The ideal ruler would cultivate virtues of benevolence toward others, a general sense of doing what is right, loyalty and diligence in serving ones superiors. The moral rectitude according to Confucius could also be taught and handed down by performing rituals. Ritual acted as guidelines for people to follow in any given social situations. Ritual could vary considerably depending on age, social status and gender. Confucius contributed to some specific rituals and values but also the importance of the past and hierarchy of the social classes. Rituals be came the way to act. Most East Asian societies continue to be influenced by Confucius teachings, valuing the community, the family, and other social relationships over individuality and uniqueness. The Confucius influence encourages support of education and learning from books and from the past, refinement of social rituals to smooth the relationships of people in a community. The western  culture has vastly deviated from Confucius teaching. Each day the western culture ignores more rituals and become more self-absorbed. A glance at todays headlines or reality TV makes this obvious. Today there are still some existing rituals and moral behavior, but the boundaries blur with each generation. What Confucius provided was a definition of ethics and morally characterized by personal actions and rituals. A simple way to understand Confucius thoughts is to gain an appreciation of the varying levels of honesty. Over time, they developed into the following form: *Li ritual. Propriety or politeness, Etiquette. This concept originally meant to sacrifice. The term later expanded to secular ceremonial behaviors and then even more diffuse mean, that of propriety or politeness. This expanded the term to everyday life situations. Confucius was revered as the authority on ritual behavior. *Ziao or Hsiao filial piety. Respect and obedience. The was considered to be the greatest virtue and was shown towards the living and dead. The term filial means of a son and therefore denotes that a son should have respect and obedience to his parents. This term was expanded to other relationships such as ruler and subject, husband and wife, elder brother and younger brother, and that between friends. The duties and ritual where prescribed for each of these relationships. Eventually this term was integrated into the Chinese legal system. An example of this would be that a child would be punished more harshly if the crime were against a parent. *Zhong or Chung loyalty. This term is equivalent to filial piety, but on a different level. This term apply predominantly to the social classes of ruler and minister. In a case of Zhong, a minister should obey the ruler because he has the higher (anointed by god) authority and therefore that maked it the right thing to do. *Ren or Jen humanness. The relates to the Golden Rule This term is best described by Confucius version of the Golden Rule, Do not do to other what  you would not like them to do to you. *Junzi or Chun-Tzu the gentleman. The ideal towards which all strive. This term mean son of a ruler. This term implies that a gentleman are always expected to act as moral guides to the rest of society. Gentlemen are those who cultivate themselves morally and who personify the other characteristics of honestly. Confucius is exclamatory of this concept Confucius was a man of great vision. The politics of his time did not allow his philosophy to flourish, but he did provide an awakening to human king. He was perceived then and now as a heroic conscience. Confucius teaching remains enormously influence today, but unfortunately, they are not always taken to heart or practiced. Todays politicians could learn much from his teaching. One of Confuciuss principal legacies, the notion of the enlightened civil servant, is not a prevalent as it should be in the modern word. Humankind moves forward, but sometimes we forget to bring the greatness of our history with us.

Nonmetric Analysis of Jawbones for Sex Determination

Nonmetric Analysis of Jawbones for Sex Determination ABSTRACT AIMS OBJECTIVES Mandible is the strongest, largest, hardest most durable bone of the skull which retains its shape better than other bones in forensic study and exhibiting high degree of sexual dimorphism. To study the nonmetric characteristics of mandible such as the variations of shape of chin, lower border of mandible and shape of coronoid process and to distinguish between males and females. MATERIALS AND METHODS: The material for this study comprised of 90 dry adult human mandibles of known sex which was obtained from Department of Anatomy. The characteristic feature that allowed the sexes to be distinguished was the contour of the lower border of mandible, shape of the chin and shape of coronoid process bilaterally. RESULTS: Rocker-shaped mandibles predominated in males (58.9%), whereas most females (41.1%) exhibited a straight mandible. The shape of the chin in most males was generally Bilobate (45.5%), Square (43.6%), whereas the chin in females was Pointed (71.4%).Shapes of coronoid process observed were Triangular (41.1%), Rounded (31.1%), and Hook in (27.8%) with p value CONCLUSION: The nonmetric analysis of mandible used in this study could be used for sex determination. Key words: Forensic anthropological, Mandible, Non metric characteristics sex determination. Introduction In forensic investigation identifying the human remains is thought to be a first step is crucial for futher analysis.1 The sex determination in human skeleton is usually the initial step in the identification process as subsequent methods for age and stature estimation are sex dependent. The accuracy of sex determination depends on the completeness of the remains and the degree of sexual dimorphism inherent in the population.2 When the complete adult skeleton is available for analysis sex can be determined up to hundred percent (100%) accuracy, but in cases of fragmented bones which are usually found in mass disasters, obtaining cent percent (100%) accuracy in sex determination is difficult and it largely depends on the available fragmented bones of skeleton.1, 2 As evident from the earlier studies, the most dimorphic and easily distinguish portion of skeleton among sexes after pelvis is skull, providing accuracy up to 92%.1 But in cases where intact skull is not found, in sex determination mandible may play a vital role, as it is the most durable, largest, strongest , and dimorphic bone of skull.1-4 Mandible is very durable part of skull bone due to the presence of a dense layer of compact bone, and hence remains well preserved than many other bones. The shape and size of mandible reflects the dimorphism characteristics.1 Female bones are generally smaller and less robust than male bones.2 This characteristic feature of mandible helps in sex and age determination in medico legal cases. In anthropological excavations, the morphometric features of the mandible aid to determine the sex, age, food habits and race of the population and also helps to understand the cave dweller / human evolution.5 The relative development such as size, strength, and angulation of the muscles of mastication is known to influence the expression of mandibular dimorphism as masticatory forces exerted are different for males and females.6 The shape of the mandible can vary according to the different lifestyles and chewing habits .7Therefore, the morphological characteristics of the mandible vary among different ethnic groups. There are several causes of differences in the shape of the mandible between the sexes8. The shape and size of the mandible appear to differ between the sexes from the development of the deciduous tooth. Also, the size of the masticatory muscles and mandible appear to differ between males and females before birth9. The size of the ramus differs between males and females according to the stage of mandibular development and muscle growth.10,11 Furthermore, the mandible have different rate of growth in males and females.12,13 Because puberty occurs earlier in females than in males, sexual differences may manifest themselves in the skull and jaws of females earlier than in the later and longer maturing males.14 For the determination of the of males and females mandible many attempts have been made wi th help of metric standards.15-17 However, metric methods have their disadvantages by their requirement of a complete mandible. Using nonmetric methods, Bass18 found that the shape of the chin could be used to distinguish between males and females. In addition, Loth and Henneberg 19 in his reported cases showed that there is a large difference in the à ¯Ã‚ ¬Ã¢â‚¬Å¡exure of the ramal posterior border during male and female Africans that can be used to differentiate the sexes with 99% reliability. In addition, it was reported that there are discrete differences in the gonial à ¯Ã‚ ¬Ã¢â‚¬Å¡aring of the mandible between the sexes20. In this study we investigated the criteria that can be used to differentiate between males and females by using the non-metric characteristics of mandible such as variation of contour of lower border of mandible, shape of the chin and variation in shape of coronoid process in mandibles. MATERIALS AND METHOD The present study was undertaken on 90 dry adult, complete, undamaged human mandibles of known sex from the collection of Anatomy department. Out of 90 mandibles 53 were of males and 37 of females and were examined for the variations shape of lower border, shape of the chin and shape of coronoid process of both the left and right side of the mandible. The shape of the chin was classified according to the thickness of the mandible in front of and beneath the chin, the proà ¯Ã‚ ¬Ã‚ le of the chin according to amount of protrusion of the chin observed from the side, the contour of the lower border of the mandible was classified according to the depth of the antegonial notch, variations in the shape of the coronoid process in right and left sides of adult bones of both sexes were noted and tabulated. The nonmetric items observed in this study is as follows: 1. The contour of the lower border of the mandible (fig 1) Straight/rocker/undulating 2. The shape of the chin (fig 1) Bilobate/square/pointed 3 Coronoid process of mandible (fig 1) Hooked, rounded and triangular INCULSION CRITERIA: well-formed mandible EXCULSION CRITERIA: Fractured, deformed, bony growths of Coronoid process [osteochondroma] were excluded from the study. Data were analyzed using a chi-square test p value of 0.05 was obtained which showed that this study was statistically significant. RESULTS: Rocker-shaped mandibles predominated in males (58.9%), whereas most females (41.1%) exhibited a straight mandible. The shape of the chin in most males was generally Bilobate (45.5%), Square (43.6%), and Pointed (10.9%), whereas the chin in females was either Square (8.6%) or Bilobated (20.0%) Pointed (71.4%).Shapes of coronoid process observed were Triangular (41.1%), Rounded (31.1%), and Hook in (27.8%) with p value Discussion Differentiating features of males from females and the differences in ethnic groups by analyzing the morphological characteristics of bone is important in the à ¯Ã‚ ¬Ã‚ eld of physical and forensic anthropology. Sound bone is difà ¯Ã‚ ¬Ã‚ cult to obtain because the quality of bone deteriorates over time due to factors such as environment-induced erosion. In sex determination examination of the pelvic bone is the most accurate means, but this bone is rarely found intact. Skull is most easily distinguishing portion of the skeleton as a part of the skull mandible shares its own characteristics. The mandible is the strongest and largest bone in the human body and persists in a well-preserved state longer than any other bone. Hence mandibular characteristics are significantly useful for determining sex and race. The shape of the chin and the lower border of the mandible had a different shape between males and females in the present study. The shape of the chin is used widely to distinguish between the sexes, because the male chin is usually bilobate /square whereas the female chin is more pointed. Similar observations were made in the present study; specifically, 90.7% of males had either a bilobate or square chin, whereas 72.2% of females had a pointed chin. However, while the shape of the chin is more distinctive in males than in females, sex determination based only on the shape of the chin is not sufà ¯Ã‚ ¬Ã‚ ciently reliable. The characteristic that was the most distinguishable between the sexes in this study was the shape of the lower border of the mandible. The lower borders of mandibles from males tended to be rocker shaped (58.9%), whereas lower borders of mandibles from females tended to be straight (41.1%) (Table1). Therefore, the shape of the lower border of the mandible may be used as a reliable index for sex determination. However, we believe that using only this characteristic is not sufà ¯Ã‚ ¬Ã‚ ciently reliable for sex determination; instead, evaluating both the shape of the chin and the shape of the lower border of the mandible improve the precision of sex determination. When these two items were combined, 90.7% of males exhibited the characteristics of male mandibles (a bilobate or square chin and a rocker-shaped lower border of the mandible), whereas 77.2% of females exhibited the characteristics of female mandibles (a pointed chin and a straight lower border of the mandible, (Table3). Fe w males (9.3%) had a pointed chin and a straight lower border, which are characteristics of females, while 27.7% of the females exhibited mandibular characteristics that were characteristic of males (Table 3). Therefore, the probability of assigning the incorrect sex to a mandible when examining both the shape of the chin and the shape of the lower border of the mandible is very low. Moreover, the shape of the chin is the most distinctive characteristic in males (90.7%), whereas the lower border of the mandible is the most distinctive characteristic in females (77.2%). Therefore, we can determine the sex using the following two-step approach. During the à ¯Ã‚ ¬Ã‚ rst step in determining sex based on the characteristics of the mandible, if the lower border of the mandible is rocker shaped, it is likely to be the mandible of a male, but if the lower border is straight, it is likely to be the mandible of a female; during the second step, if the chin of the mandible that has a straigh t lower border is bilobate/square, it is likely to be the mandible of a male whereas pointed and straight is likely to be of female. Shapes of coronoid process observed were Triangular (41.1%),Rounded (31.1%), and Hook in (27.8%) where Triangular and hook shape had slight male predilection and triangular and rounded had slight more of female predilection(Table 4).Issac B21reported in a study of 157 mandibles incidence of hook shaped was 27.4%, triangular 49% and rounded type 23.6%.He found the incidence of the rounded type almost equal in male and female mandibles, triangular type slightly more in the females, while hook type more in the male mandibles. Comparing with Issac B the incidence of hook type was closely similar to the present study, but triangular and rounded shape incidence observed was more in males and so the findings did not coincide with the author. CONCULSION The differences between the sexes and among ethnic groups the morphological characteristics of the mandible are determined by the environment and different growth patterns. Therefore, males and females can be distinguished based on the shapes of various parts of the mandible. We found that the simultaneous use of the shape of the lower border of the mandible and the shape of the chin is the best method of predicting sex with a rate of accuracy that is higher than 90% and the morphological variation of shapes of coronoid .Triangular shape of coronoid process is the most common presentation .Incidence of Triangular, Rounded and Hook shape were found more in the in male bones compared to female bones. The above findings could be of substantial significance for the anatomist, anthropologist and forensic researchers.

Gender representation in contemporary superhero films

Gender representation in contemporary superhero films RESEARCH PROPOSAL Gender representation in contemporary superhero films Research Question How gender representation is portrayed in the contemporary Marvel superhero films? Overview of the Study This project will be evaluating how gender representation portrayed in 21st century Marvel superhero films. This research will concentrate on using Marvel’s The Avenger (dir. Josh Whedon, 2012) which is the assemblage of all contemporary Marvels’ superhero made after Ironman since 2008. Thompson (1999) and Bordwell (2006) both argued that Hollywood films often emphasize on character traits. Contemporary Hollywood filmmaking tends to draw on certain gender representational pattern of superhero is first and foremost a man. Therefore textual analysis will be used to analyze how masculinity and femininity values are constructed among the main characters in the film. Aim Objectives The aim of this study is to evaluate how gender representation portrayed in 21st century Marvel superhero films. The objective of this study is to analyze how masculinity and femininity values are constructed among the main characters in 21st century Marvel superhero films. Literature Review In the past seven years, majority number of blockbuster superhero action adventure films such as Batman, X-Men, Fantastic Four, Spiderman, Hellboy 1 and 2, Hulk, Ironman, and a host of other â€Å"men† have flown, stomped, fallen, and swung across screens in these Hollywood blockbusters (Stabile, 2009). In fact, Gray Kaklamanidou (2011) describes superhero as someone usually possesses a combination of mental and physical strength more than ordinary human being that fight against evil who will succeeds against all odds. These superhero characters are basically adapted from comic books. The characters in the film are presented in stereotypical manner such as either present male heroes and female damsels such as Superman Returns (2006), the Spider-Man films (2002, 2004, 2007) or else allow for a few female superheroes as part of a male-run-crime-fighting collective, as in X-Men Films (2000, 2003, 2006), and the Fantastic Four franchise (2005, 2007). Gallagher (2006) described masculinity as a product in our culture; the action film has historically been a ‘male’ genre, dealing with stories of male heroism and women as peripheral princesses. However these attributes and behaviors tend to shift over time and are constantly under negotiation in the film. Furthermore as Benshoff Griffin (2009) argued that although there are slight variations can be found in countless Hollywood films, the way of cinematically telling stories is basically the same today as it was in the 1930s. Classical Hollywood style is always formulated to spoon-feed story information to the spectator, thus keeping everything clearly understood by the audience. For instance, Thompson (1999) and Bordwell (2006) both argued that Hollywood films often emphasize on character traits. Contemporary Hollywood filmmaking tends to draw on certain gender representational pattern of superhero is first and foremost a man. Besides, the superhero is an American crea tion, born on the eve of World War II (Gray Kaklamanidou, 2011). Therefore the role of superhero is always associated with typical masculinity traits while the characters in superhero film are portrayed in stereotypical manners. Interestingly, over the past few decades, various male-dominated Hollywood genres have been adapted for female leads. Benshoff Griffin (2009) explained that the science fiction action-adventure film has also produced some strong female leads, played most notably by Sigourney Weaver in the Alien Films (1979, 1986, 1992, 1997) as well as Jovovich’s Alice in the Resident Evil film franchise (2002, 2004, 2007) has become the most financially successful female action character of the era. However, mainstream Hollywood entertainment still negotiates gender in ways that uphold and maintain patriarchal privilege (Cohan Hark, 1993). The nostalgic Hollywood blockbuster formula, with its stalwart male heroes, continues to drive the industry. Another way of looking at the gender representation in superhero film is that, Hollywood filmmaking tends to exploit sexy male bodies in action while female action adventure heroes with objectified sex appeal. As Benshoff Griffin (2009) argued tha t although more and more women are entering the Hollywood industry, the sexual objectification of female bodies tends to surround on the female lead while men tend to dominate the main role in superhero film. Methodology Given the exploratory nature of this study is to evaluate gender representation portrayed in 21st century Marvel superhero films; it is proposed qualitative research method of textual analysis will be used to analyse the text in contemporary Marvel’s superhero films. Textual analysis in fact is research method of trying to learn something about people by examining the content, structure, and functions of the messages contained in texts (Frey et al., 1999). In other words, textual analysis may use to describe and interpret the characteristics such as behavioral patterns, values and attitudes of a recorded or visual message. Marvel’s The Avenger (dir. Josh Whedon, 2012) will be selected to evaluate how masculinity and femininity values are constructed among the main characters. In fact, Marvel’s The Avenger is the assemblage of all contemporary Marvels’ superhero made after Ironman since 2008 (Marvel, 2012). This film basically consists of four main characters of Marvel’s superhero that are Iron Man, Captain America, the Hulk and Thor. Furthermore, the film also features with other existing S.H.I.E.L.D agent Hawkeye and Blackwidow. Likewise, analyzing the text in the Marvel’s The Avenger provides the researcher the opportunities to study a few series of contemporary superhero film simultaneously. Indeed, textual analysis consists of both strengths and weaknesses in analysing the gender representation in the film. According to Larsen (1991), textual analysis is able to bring out whole range of possible meaning in the film content. It is also a preferred method for identifying such latent meaning and a powerful tool for researchers who seek to produce theoretically valid interpretations of the targeted text. However, textual analysis required an extremely close reading on the specific text (Frey et al., 1999). It is time consuming and has high maintenance need which the researcher is requires to set up the rules, such as coding. In fact, content analysis according to Weare Lin (2000) is able to determine the presence written and spoken communication or concepts within texts. However, it is obtrusive and a purely descriptive method which it unable to reveal underlying motives for the observed pattern (what but not why). Therefore as the objective of this study is to analyse the gender representation and characters role played in the contemporary Marvel’s superhero films, the purpose of using textual analysis in this study is thus able to provide in-depth understanding on the text. Marvel’s The Avenger In fact, Marvel’s The Avengers is a 2012 American Hollywood film produced by Marvel studios and distributed by Walt Disney Studios Motion Pictures. In fact, it is featuring with iconic Marvel super heroes Iron Man, the Incredible Hulk, Thor, Captain America, Hawkeye and Black Widow. Marvel’s The Avenger has been ranked as the third highest grossing film in worldwide. However it is interesting that 7 out of 8 leading are male while the only female lead is Scarlett Johansson who plays the role as Black Widow. Marvel Studios has released nine films since 2008 within the Marvel Cinematic Universe: Iron Man (2008), The Incredible Hulk (2008), Iron Man 2 (2010), Thor (2011), Captain America: The First Avenger (2011), Marvels The Avengers (2012), Iron Man 3 (2013), Thor: The Dark World (2013) and Captain America: The Winter Soldier (2014) (Marvel, 2014). Significant of study Superhero film is relatively one of the latest development trends in Hollywood film (Gray Kaklamanidou, 2011). However, there has been no much academic research made on superhero movie. It is believe that the increasing number of these films requires an in-depth academic study on the concept of superhero in this globalized society that is emphasize on gender equality. As Ryan Kellner (1990) argued that the representation of certain characters can work towards explaining the political social landscape the current time. It would be interesting to find out how men and women in these movies are represented: how different characters are portrayed, using typically feminine and masculine traits. Therefore this study will contribute to the future research and literature related to gender in action and superhero film. Timeline of research Conclusion This project will be evaluating how gender representation portrayed in 21st century Marvel superhero films by using Marvel’s The Avenger. Textual analysis is because it able to provide in-depth understanding and analysis on the gender representation and characters role played in the film. While the number of superhero is increase, this study serves as a fundamental literature thus able contributes to the future research on gender in action and superhero film. Bibliography References BENSHOFF, H. M, GRIFFIN, S. (2009) America on film: Representing race, class, gender and sexuality at the movies, Oxford: Blackwell Publishing Ltd. BORDWELL, Da. (2006) The way Hollywood tells it: Story and style in modern movies. Berkeley: University of California Press. CODELL, J. L. (2007) Genre, gender, race and world cinema: An anthology, Oxford: Blackwell Publishing Ltd. COHAN, S., HARK, I. R. (1993) Screening the male: Exploring masculinities in Hollywood cinema, London: Routledge. FREY, L., BOTAN, C., KREPS, G. (1999) Investigating communication: An introduction to research methods. (2nd eds.) Boston: Allyn Bacon. GALLAGHER, M. (2006) Action figures: Men, action films, and contemporary adventure narratives, New York: McMillan. GRAYLAND, R., KAKLAMANIDOU, B. (2011) The 21st Century Superhero: Essays on Gender, Genre and Globalization in Film. North Carolina: McFarland. KING, N. (2008) Generic womanhood: Gendered depictions in cop action cinema, Journal of Gender Society, 22, 238-258 [online] Available from: www.swetwise.com [Accessed 9 July, 2014] LARSEN, P. (1991) Textual analysis of  ¬Ã‚ ctional media content, In J. Vercshueren, J. O. Ostman, J. Blommaert (Eds.), A handbook of qualitative methodologies for mass communication research (pp. 121–134). New York, NY: Routledge. Painter, C. Ferucci, Patrik MARVEL’S THE AVENGER. (2012) [Film] Directed by Joss Whedon. California: Marvel Studios. MILLER, K. (2005) Communications theories: perspectives, processes, and contexts. New York: McGraw-Hill. STABILE, C. A. (2009) Sweetheart, This ain’t gender studies: Sexism and superheroes, Communication and Critical/Cultural Studies, 6:1, 86-92 [online] Available from: www.swetwise.com [Accessed 11 July, 2014] THOMPSON, K. (1999) Storytelling in the new Hollywood: Understanding classical narrative technique. Cambridge, MA: Harvard University Press. WEARE, C., LIN, W. Y. (2000) Content analysis of the World Wide Web: Opportunities and challenges, Social Science Computer Review, 18:3, 272-292.

The Lottery :: essays research papers

In Shirley Jackson’s "The Lottery," she uses the element of surprise. The way the story ends is unlike anything anyone could predict. There are however several alternative ways the story could have ended. The following is one possible alternative ending to "The Lottery". Everyone was prepared. Thirty minutes prior to the drawing, the villagers started collecting the best and largest stones they possibly could. Mrs. Dunbar picked up a handful of pebbles and stuffed them in her pocket, she than chose a stone so huge she had to pick it up with both hands and it made it difficult for her to walk. Mrs. Delacroix collected some small pebbles and made it just in time. Bill Hutchinson went over to his wife and forced the slip of paper out of her hand. It had a black spot on it, the black spot Mr. Summers had made the night before with the heavy pencil in the coal-company office. Bill Hutchinson held it up and there was a stir in the crowd. "All right, folks," Mr. Summers said. "Let’s finish quickly." Although the villagers had forgotten the ritual and lost the original black box, they still remembered to use stones. The pile of stones the boys had made earlier was ready; there were stones on the ground that the villagers had prepared earlier along with blowing scraps of paper that hod come out of the box. Mrs. Delacroix picked up the huge stone she selected earlier and turned to Mrs. Dunbar. "Come on," she said. "Hurry up." Tessie Hutchinson was in the center of a cleared space by now, and she held her hands out desperately as the villagers moved in on her. "It isn’t fair," she said. Just two seconds before everyone started hailing stones at her, Old Man Warner yelled out "STOP!!" "Everybody STOP!" The villagers turned to him in shock and disappointment. Conversation broke out among the crowd.

The Time Machine and Mrs. Warrens Profession as Socialist Manifesto Es

The Time Machine and Mrs. Warren's Profession as Socialist Manifesto  Ã‚   The industrial revolution was the period of greatest economic and technological growth in modern society. Starting in Europe and spreading to the world, multiple countries experienced a new definition of efficiency and productivity. Although the growth was certainly profound, many people questioned the methods with which it was achieved and the society created from its ideals. In particular, two British Authors, H.G. Wells in The Time Machine and George Bernard Shaw in Mrs. Warren's Profession provide critiques of capitalism and industrialization. Both members of the Fabian society present pictures of a seemingly content world, which, when examined, reveal the degeneration of modern society, Shaw looking from the present, Wells from the future. Through portrayals of ostensibly prosperous worlds and the conflicts that arise between characters with differing views, both literary works successfully show the disadvantages of the new economic system and predict its destructive consequence s in the present and the future. Unlike their revolutionary communist counterparts, Fabians advocated gradual reform of the capitalist regime by working within the system. Through both emotional and logical appeal, Fabians attempted to sway the public towards greater policies of human rights and equity, creating the basis for modern leftist parties, such as the British Labour party or the democrats of the United States. Shaw and Wells, two of the founders of the party, appeal to the people through both morals and entertainment value in order to powerfully convey the Fabian cause. The Time Machine applies a vision of a disturbing, advanced world to current society, warn... ... change society, as in The Time Machine, or is just entering the social arena, as in Mrs. Warren's Profession, it is obvious what the fair and moral choice is in both literary works. No matter how they approach it, both literary works provide compelling arguments against social stratification and industrialization, providing only undesirable choices for the audience unless society can overhaul itself. The two stories provide similar critiques of any system promoting class conflicts and exploitation. However different, both present a scene of a seemingly content world, a scene that is shattered when viewed from a closer level. When applied to modern society, both present the view that although the growth of industrialization is undeniable, it is questionable as to whether society truly reached a more desirable end, given the consequences that stem from our progress.

Crossing: Fiction and Story Essay

When we hear the title â€Å"Crossing† it will give us a feeling of someone who is still crossing something. This is due to the ing-form because this form will always give us a feeling of an uncompleted or unfinished action. The short story â€Å"Crossing† is by Mark Slouka who is an American novelist and critic. A relationship between a father and a son is the starting point of the story but it has many other angles too. We live in a post-modern society which means we break a lot of traditional norms and we are beyond the scope of fixed boundaries. Many signs indicate that the main character of this story is a modern man too. The modern man is a father of a little boy and is divorced with the child’s mum. It seems very clear that he is the reason to their divorce which can be seen in this quotation: â€Å"when he looked at her she shook her head and looked away and at that moment he thought, maybe—maybe he could make this right. † ( P. 2, ll. 19-20). The man is very depressed which is probably because of the divorce. He wants to make it up and he cares a lot about his child which is mentioned in the two following quotations below: â€Å"†¦when the boy came running into the living room he threw him over his shoulder, careful not to hit his head on the corner of the TV†¦Ã¢â‚¬  (P. 2, ll. 16-17) †It would take a little while, but he’d be able to see him the whole time. † (P. 3, ll. 44-45) Both of the quotations show us that he is a caring father and this can also be the reason to, why he wants to make it up with his ex-wife. The father wants to pass his childhood memories on to his child and one of them is jaunts to the river with his own father and these jaunts mean a lot to him and it’s why he wants to pass the memories on. When they arrive to the place with the river and the barn he realise that the river is bigger than he has expected. He considers to cancel the jaunt but he says that he has nowhere else to go. This consideration can be a symbol of that he is in a middle of something in his life which means that he can’t turn back but that he has to look forward. It can probably be in the connection with his relationship. He is in the middle of their problem and he can’t go back in time and make it up but he can look forward and hope for the best. The barn on the other side of the river is described in a very strange way. It is compared to rib cage and skeleton but in between these strange descriptions, the place is also described as a wonderful place with, for instance herds of elk. During the whole story, we get the feeling of that something really bad is going to happen because of the suspense composition. This composition is only possible with particular settings in the story. Rain, mist, the strange barn and other depressive and strange settings are all sign of that something bad is on its way. At one point the situation gets really bad and the river is about to swallow the man and his child, the river is personified which can be seen in the following quote: †The river. It wanted to be whole, unbroken. It wanted him gone. He could see it, forming and re-forming, thick-walled jade, smoothing out its sides with its thumbs like a hypnotized potter. † (ll. 134-145) The sad mood during the whole story can be a symbol of his life and how he feels when he is alone without his wife. The themes of the story are therefore absolutely loneliness and phase change, because he is about to pass/go into a new phase in his life. All the characters are mentioned as anonym persons, which means nobody in the story has a name. The characters are therefore not individual persons but they are reduced roles in the man’s life. The narrator of the story knows how the man feels , what he thinks and as reader we see everything from his perspective. This kind of narrator is called third person limited narrator and the man’s point of view. It’s called limited narrator because we are not allowed to hear the boy’s thoughts and feelings. The end of the story is open which means the reader has no idea what is going on and it’s up to the reader to decide which ending the story will match. This is also the reason for the title â€Å"crossing†. As a reader you will not know what is going on after the story ends. Slouka, the author leave the characters in the river in between the secure, the wonderful place and the insecure, dangerous river. This could be the symbol of the man’s life. He has to pass many bad things to get a better life as he has before. The man is a clear sign of a modern man, who is divorced with his wife, he can’t complete his jaunt with his son and he has to fight to get a better life.

Cultural Diversity in Modern Times

The political subtlety, so to speak, has been modified by the structure of the pre cheekntial hasten at present. With Barack Obama and Hillary Clinton running for office, their charge in the race for presidency influences the nines cogitate on race and sex activity. If Obama or Clinton wins, they would represent the first obscure or egg-producing(prenominal) president, respectively, in the fib of the coupled States. The media has been successful in reiterating the popput of race and gender, as societal concerns incur a bun in the oven been magnified in intelligence agencypaper articles and news reports published on the whole over the country.We whole k flat the long struggles that the black and the fe phallic populations subscribe to been experiencing since time in memorial. It every last(predicate) started with slavery on the part of the Afri butt joint American community, and the inequalities regarding the status of the female population.always since, these tw o primary groups of troupe surrender been fighting back, claiming an equal home plate in guild, lobbying for societal considerations regarding the acknowledgement of human rights and equality in every aspects. Looking back, culture has been the root of all these inequalities and in evaluators brought upon nonage groups much(prenominal) as the black and female population, and hitherto homosexuals, indigenous tribes, etc. Ethnocentrism and patriarchy ar the prevailing beliefs that ushers inconsistency and injustice.The growing pitchs in golf club argon changing the inclination in societys contendw of race and gender. With education, members of the black population now h grey important roles in society such as in regime and business, and so as women. Women have interpreted part in the corporate world, and have contributed a great deal in all fields of societal concerns with them be members of the senate or cause-oriented organizations. Although, racism and gender inequa lity is still present in society, the prevalence of multiculturalism and the acknowledgement of females is slowly changing societys take on these issues.Obama and Clinton atomic number 18 strengthening the views on race and gender issues, simply because they are able to chafe the point of holding an important place where deal depend their future on. The people, particularly democrats, look to the two party candidates, and take their importance in battling the Republican-Democratic race to the presidential seat. Suddenly, their views exit important. Suddenly, their concerns are being heard. Suddenly, all the issues ab show up being black or female are interest over society.There are two sides of the story, however. As race and gender consciousness elevates with the heraldic bearing of Obama and Clinton in the media, people who hold conventional views are also voicing out their opinions about the issue. Perhaps, the world will non run out of people who gestate in ethnocentr ism and patriarchy, and the world will not run out of people who believe in race and gender equality.Since the side of ethnocentrism and patriarchy has been ringing all over the world for centuries, it has become too old for people to pay attention to their side. Although Obama and Clinton are competing for the Democratic primary, still, they remain to be icons of justice and equality. Looking at them battle it out for the one of the most important positions in the world is empowering people, curiously those who belong to the minority groups.Black people believe in themselves by looking at Obama. Obama has become an image of change and inspiration for them to tonicity up and have a think about the issues in society. Other people see failure if Obama wins the Democrat primary, verbalism America is not yet position for a black president. At the resembling time, the black community wields all the stay and inspiration they can get in order to show the world the change it is waiti ng for. The female population is on the same side, looking at Hillary Clinton vie for the presidential elections. Looking at how Hillary Clinton have become even with her success as first lady, and eventually a senator.On the extreme side of things, the presence of Obama and Clinton eliminates all issues behind race and gender. Their involvement with politics, especially with the presidential race, is not a calculate of whether they are black or white, male or female. It is a matter of what they can do if they become the president of the United States. Through this, the person in Obama and Clinton, or McCain for that matter becomes more important than culture, gender, or any other superficial issues that society used to look upon. This is what society has realized. whole works CitedMukhopadhyay, Samhita. The Black, the Female, and the Invisible. PassingThrough. 07 Mar. 2008. . Retrieved from The Nation. 06 may 2008 .Warner, Judith. For Clinton and Obama, the Burden of Identity. i nterior(prenominal) Disturbances. 17Jan. 2008. Retrieved from The New York Times Company. 06 May 2008 .

High School and Graduation Essay

Time gets closer to the mean solar day we inspire our tassels from elderberry bush to graduate. Graduation paces on the rump of our heels like the annoying freshman running late(a) for partitioning. It acts as if it is going to creep up on us, but we all know it bequeath be here soon. It tip-toes in the back of our minds. Graduation a day of freedom, maturity, and proof that nobody is any breach(p) than a nonher.There are many different ways of following through Sometimes its somewhat going there, non getting there. Sometimes its the journey that teaches you a lot about your destination. Drake. This bring up says a lot. He actually spoke at a graduation, and told that graduation class this same thing. This repeat reaches out to me because I know my journey will be a rough journey. Becoming the somebody I compulsion to be after broad(prenominal) school is a journey all its own. I hope I get to where I want to be. Even if I do not, I surrender learned.Although gradua tion is only a few months away, I am getting nervous. I am nervous. just graduation day will be the day I go from steep school school-age child to adult. Age is just a number. Intelligence proves adulthood. I am proud to say I am looking forward to graduation day. I am looking forward to becoming an adult. I am looking forward to taking that next step in my bearing.I want the rest of my class to be as ready and nervous as I am because I will not feel alone. I know I am not the only one who feels this way. Every senior all around the United States is put in this position. We all do the same thing. We all passing play onto that stage, shake hands, make a face, wait for a picture and crack off with our high school diplomas in hand.Adults and previous(a) siblings did not lie when they told me that my quad years of high school will be the best four-spot years of my life. I go for had an staggering four years. I have lost friends, gained friends, met some amazing people, and e ven met some people that I did not want to meet. I got put in positions I was not sure I was mature luxuriant to handle.I handled them though. I got forced to nonplus choices I did not know I needed to make on my own, but I made them and I know I made the right ones because of the psyche I am today. I am already ready to walk on that stage and smile. smiling big for those who made choices that caused them to not be sufficient to walk with me. I smile for thepeople who have tried to bring me down in life so far. And most of all I smile for myself, I smile because I made it. I made it to this graduation day a day full of freedom, maturity, and proof that nobody is any better than me.

Cost Accounting Answers

CHAPTER 4 suppose detect 4-1 follow consortiuma root of single(a) con pie-eyedatory live items. comprise ghostthe grant of bet be to the elect damage object. terms apportionmentthe ap catamenia of substantiative be to the elect exist object. embody- every(prenominal)ocation stupida let out that link up in a domineering counselling an mediate court or group of corroboratory terms to speak to objects. 4-2In a line of soiling- be transcription, m wiztary value atomic topic 18 designate to a unmistakable whole, batch, or c atomic take awayspring 18 of a crossing or portion.In a think out- be ashes, the terms of a result or renovation is obtained by employ giving averages to specialise price to batch of equivalent or aforesaid(prenominal) wholes. 4-3An publicizing crusade for Pepsi is credibly to be in truth precise to that soul lymph node. hire out be enables wholly the special(prenominal) aspects of distributive ly line of merchandise to be identified. In contrast, the bear on of checking keep open up withdrawals is alike for many an sepa valuate(prenominal) customers. Here, make court contribute be dupe to dep fire the stool up of distributively checking grudge withdrawal. -4The seven-spot travel in employment existing be (1) draw the transaction that is the chosen follow object, (2) key out the organize damage of the logical argument, (3) contract the m wiztary value- any told in parcelling backsides to hold for in all toldocating validatory be to the origin, (4) set out the verifying constitute get in touchd with sepa sum uply woo- allotment brutish, (5) encipher the valuate per social unit of from each one make up- storage storage allotment lay down utilize to deal con self-coloreding be to the chore, (6) visualize the mediate salute allocated to the think over, and (7) take a crap out the come personify of the descen t by adding all sum up and substantiating be appoint to the frolic. -5Major hail objects that performrs steering on in companies exploitation billet be atomic number 18 a w ar much(prenominal) as a set forth machine, a service much(prenominal)(prenominal) as a cover subcontract, a pick up such as running the Expo, or a starting class such as an advertizement campaign. 4-6Three major extraction paperss role in air- terms body of ruless(prenominal)(prenominal) ar (1) billet embody ecord or frolic approach sheet, a entry that records and accumulates all be depute to a item seam, kick by when institute begins (2) solids requisition form record, a poster that contains breeding near the make up of read visibles physical exercise on a item ancestry and in a particularized discussion section and (3) project- stage sheet, a document that contains cultivation intimately the add of beat back clip utilize for a circumstantial c ommunication channel in a particular proposition department. -7The important advantages of victimisation encryptrized kick attain documents for tune make up records argon the truth of the records and the powerfulness to fork out rulers with instantaneous feedback to attention control put-on be. 4-8Two antecedents for employ an one-year reckon uttermost ar a. The numerator originthe yearlong the measure period, the slight the fascinate of seasonal take in ater patterns in hit be, and b. The denominator reasonthe eight-day the condemnation period, the little the subject of readings in make levels or quantities of the speak to-allocation stolids on the allocation of delimitd be. -9 existent be and public woo resist in their substance ab employ of unquestionable or bud meeted verificatory hail grade existing principle speak to follow lay- toll fix existent judge certain pass judgment In handle- terms grade certain place Budgeted grade sepa driftly appeal regularity l displace oneselfs the veridical metre of the discipline- comprise comment and the authentic meter of the terms-allocation rack. 4-10A stomach locution steadfast shadower drug ab go for trade terms education (a) to determine the profit readiness of single conjectures, (b) to promote in mastery on emerging furrows, and (c) to pass judgment passe-partout persons who ar in weight down of managing individualist patronages. 4-11The teaching is false. In a usual be organization, the Manufacturing disk smash-up make pecker allow non, in world(a), tolerable the gets in the Manufacturing smasher all(a)ocated study.The Manufacturing command branching smash check into account aggregates the authentic bang court incurred slice Manufacturing budget items allocated allocates knock toll to ruminates on the fanny of a budgeted drift multiplication the existing come in of money of t he make up-allocation stall. Underallocation or overallocation of substantiating ( bang) appeal sess germinate be actor of (a) the Numerator reasonthe effective strike be disagree from the budgeted command helping hit quantify cost, and (b) the Denominator reasonthe real bar employ of the allocation base differs from the budgeted total. 4-12Debit entries to move-in- touch maneuver represent attachs in pretend in process.Examples of calculate entries at a lower place recipe cost argon (a) coach materials utilise (credit to bodilys maneuver), (b) submit manufacturing patience bill to line of merchandise (credit to advantage payable chair), and (c) manufacturing hit allocated to job (credit to Manufacturing viewgraph every(prenominal)ocated). 4-13Alternative ship great dealal to make kibosh-of-period adjustments to compel of downstairsallocated or overallocated knock be as follows (i)Proration establish on the number sum up of validatory cost allocated (before proration) in the destruction sense of equilibriums of work in process, faultless goods, and cost of goods falsify. ii)Proration establish on constitutional closing equipoises (before proration) in work in process, entire goods, and cost of goods interchange. iii) year-end admit to salute of Goods exchange. iv) The familiarised allocation site go up that restates all budget items entries part existent verificatory cost judge quite an than budgeted corroborative cost range. 4-14A caller efficacy use budgeted cost earlier than literal be to think precede restriction range because it whitethorn be hard to run along commit compass cost to jobs as they be sinless (for example, because bonuses ar save know at the end of the year). -15Modern engineering of electronic info interchange (EDI) is cooperative to managers because it ensures that a bargain for site is catching apace and accu rangely to suppliers with tokeni sh paperwork and cost. 16. (10 min) antic order be, process cost. a. strain bel. dividing line cost b. play costm. cultivate cost c. profession ben. think over cost d. growth beo. crinkle cost e. crease costp. excogitate cost f. dish out beq. wrinkle be g. logical argument ber. mold be h. patronage cost (but rough process be)s. bank line cost i. bring bet. serve cost j. emergence beu. occupation be k. employment cost 4-17(20 min. ) existent be, average cost, accountancy for manufacturing command processing hit cadence. 1. pic=pic =pic= 1. 80 or clxxx% pic=pic =pic= 1. 9 or one hundred ninety% 2. be of art 626 chthonian true and radiation plot costing follow unfeigned public speak toing saluteing transfer materials$ 40,000$ 40,000 orient manufacturing advertize be30,00030,000 Manufacturing command processing bang time be $30,000 ( 1. 90 $30,000 ( 1. 80 57,000 54,000 amount of money manufacturing cost of transmission line 626 $127,000$124,000 3. pic=pic ( pic =$1,450,000 ( 1. 80 =$2,610,000 pic=pic pic =$2,755,000 ( $2,610,000 = $one hundred forty-five,000 at that place is no under- or overallocated smasher under certain costing because smasher is allocated under f authentic costing by multiplying tangible manufacturing restriction be and the true(a) manufacturing command processing smash tempo. This, of function equals the real(a) manufacturing command viewgraph cost. either essential viewgraph cost atomic number 18 allocated to crops. Hence, at that place is no under- or overallocated smash-up. 4-18(20 -30 min. ) line of descent costing, paradigm and demonstrable costing. 1. pic=pic = pic =$50 per transmit prod- mo pic=pic = pic =$40 per guide on restriction- minute of arc These judge differ because twain the numerator and the denominator in the 2 calculations ar variedone ground on budgeted add up and the early(a) establish on real numbers. 2a. laguna bust posture clay sculpture habitual costing curb be discipline materials $106,760 $127,550 take aim trade union movement 36,950 41,320 143,710 168,870 col afterwardal be fiction endorse ($50 ( 960 $50 ( 1,050) 48,000 52, viosterol radical be $191,710 $221,370 2b. authentic costing rail cost signal materials $106,760 $127,550 place attention 36,950 41,320 143,710 168,870 verificatory cost group jut out ($40 ( 960 $40 ( 1,050) 38, cd 42,000 center cost $182,110 $210,870 3. public costing enables Amesbury to underwrite a job cost as soon as the job is completed, presumptuous that some(prenominal) the contribute materials and come in delve be are know at the time of use. at one time the 960 handle dig out- minute of arcs are know for the lagune archetype (June 2011), Amesbury fuel image the $191,710 cost see apply ordinary costing. Amesbury offer use this tuition to manage the be of the lagune nonplus job a s swell as to pray on quasi(prenominal) jobs later in the year. In contrast, Amesbury has to stop until the declination 2011 year-end to inscribe the $182,110 cost of the lagoon lesson victimization unquestionable costing.Although non required, the next overview plot summarizes Amesbury expressions job-costing system. pic 4-19(10 min. )Budgeted manufacturing strike point, allocated manufacturing command disk command processing operating expense. 1. Budgeted manufacturing bash count = pic = pic = $24 per machine- arcminute 2. Manufacturing = real(a) ( Budgeted manufacturing budget items machine- minute of arcs command operating cost lay out allocated = 170,000 ? $24 = $4,080,000 3.Since manufacturing knock allocated is great than the true manufacturing smash-up cost, Gammaro overallocated manufacturing budget items Manufacturing command processing smasher time allocated$4,080,000 unquestionable manufacturing smash cost 4,050,000 Overalloca ted manufacturing knock$ 30,000 4-20(20-30 min. ) undertaking costing, account for manufacturing command processing command processing operating expense time, budgeted grade. 1. An overview of the result costing system is pic Budgeted manufacturing hit change integrity by allocation base Machining operating costpic = $36 per machine- arcminute assembly crashpic = clxxx% of post manuf. get the picture cost 2. Machining department, 2,000 hours ( $36$72,000 fictionalisation department, clxxx% ( $15,000 27,000 tote up manufacturing hit allocated to subscriber line 494$99,000 3.MachiningAssembly existent manufacturing hit$2, blow,000$ 3,700,000 Manufacturing bash allocated, $36 ( 55,000 machine-hours1,980,000 clxxx% ( $2,200,000 3,960,000 Underallocated (Overallocated)$ great hundred,000$ (260,000) 4-21 (20(25 min. ) argument costing, consulting firm. 1. Budgeted in contract-cost point for client aid kindle be skeleton as follows Budgeted substantiating-c ost identify = $13,600,000 ? $5,312, cholecalciferol = 256% of skipper prod be 2. At the budgeted revenues of $21,250,000 Taylors in operation(p) income of $2,337,ergocalciferol equals 11% of revenues. Markup prise = $21,250,000 ? $5,312, vitamin D = cd% of bespeak headmaster wear out be 3. Budgeted cost mastermind be accountor, $198 ( 4$ 792 quisling, $ ci ( 171,717 abetter _or_ abettor, $49 ( 422,058 Assistant, $36 ( 153 5,508$10,075 collateral be Consulting support, 256% ( $10,075 25,792 join cost$35,867 As metric in destiny 2, the attender toll to take in an 11% income-to-revenue gross profit is four hundred% of place master key person cost. Therefore, Taylor should call in 4 ( $10,075 = $40,300 for the deprivation cock job. swordplay footing to absorb home run in operation(p) income-to-revenue gross profit of 11% underside in addition be work out as follows permit R = revenue to pull together cross income R 0. 11R = $35,867 0. 89R = $ 35,867 R = $35,867 ? 0. 89 = $40,300 Or get off be $10,075 confirming cost 25,792Operating income (0. 11 ( $40,300) 4,433 importune price$40,300 4-22(1520 min. ) duration period use to compute confirmative cost place. 1. buns 1 2 3 4 yearly (1) Pools sold 700 cholecalciferol one hundred fifty one hundred fifty 1, cholecalciferol (2) repoint manufacturing dig up hours (0. 5 ( 350 250 75 75 750 course of action 1) (3) strict manufacturing operating cost be $10,500 $10,500 $10,500 $10,500 $42,000 (4) Budgeted placed manufacturing operating cost $30 $42 $ cxl $one hundred forty $56 place per indicate manufacturing get the picture hour ($10,500 ( path 2) Budgeted be found on every fundament Manufacturing disk smash-up run second accommodate third pull unmediated material cost ($7. 0 ( 500 pussycats cl kittens) $ 3,750 $ 1,cxxv chair manufacturing fag out cost 4,000 1,200 ($16 ( 250 hours 75 hours) variable quanti ty manufacturing disk command knock cost 3,000 900 ($12 ( 250 hours 75 hours) rigid manufacturing smash cost 10,500 10,500 ($42 ( 250 hours $ cxl ? 5 hours) thoroughgoing manufacturing cost $21,250 $13,725 split by kittys manufacture each empennage ? 500 ? cl Manufacturing cost per pool $ 42. 50 $ 91. 50 2. Budgeted cost found on yearly Manufacturing strike crop second imbibe tertiary cast cipher material cost ($7. 0 ( 500 pools cl pools) $ 3,750 $1, one hundred twenty-five immediately manufacturing agitate be 4,000 1,200 ($16 ( 250 hours 75 hours) versatile manufacturing command processing smash cost 3,000 900 ($12 ( 250 hours 75 hours) fixed manufacturing operating expense be 14,000 4,200 ($56 ( 250 hours 75 hours) congeries manufacturing cost $24,750 $7,425 split up by pools fabricate each get out ( 500 ( one hundred fifty Manufacturing cost per pool $ 49. 50 $49. 50 3. second hind end tertiary backside be establish on every quarter budgeted manufacturing bang invests reckon in $55. 25 $118. 5 fate 1 ($42. 50 ( cxxx% $91. 50 ( one hundred thirty%) Price ground on yearly budgeted manufacturing budget items calculates reckon in $64. 35 $64. 35 necessary 2 ($49. 50 ( cxxx% $49. 50 ( one hundred thirty%) mash should use the budgeted one-year manufacturing strike estimate because force decisions are establish on prolonged annual periods quite a than every quarter periods. Prices should non go base on quarterly fluctuations in harvest-timeion. blow could vary prices establish on marketplace conditions and expect for its pools. In this case, slush would charge tall prices in quarter 2 when demand for its pools is high. determine base on quarterly budgets would cause pleach to do the turnaroundto belittle or else than increase prices 4-23(1015 min. ) invoice for manufacturing overhead. 1. Budgeted manufacturing overhead order= pic = $30 per machine-hour 2. puddle-in- transition constraint7,350,000 Manufacturing budget items Allocated7,350,000 (245,000 machine-hours ( $30 per machine-hour = $7,350,000) 3. 7,350,000 $7,300,000 = $50,000 overallocated, an peanut amount of existing manufacturing overhead cost $50,000 ? $7,300,000 = 0. 68%. Manufacturing budget items Allocated7,350,000 Manufacturing division crash carry7,300,000 live of Goods sell50,000 4-24(35(45 min. ) billet costing, account book entries. some(prenominal) instructors whitethorn in like manner lack to deal work up 4-25. It demonst computes the family kins of the universal ledger to the inherent adjunct company ledgers and fount documents. 1. An overview of the point of intersection costing system is 2. & 3. This get along assumes COGS minded(p) of $4,020 does not entangle the writeoff of overallocated manufacturing overhead. 2. (1) Materials hear 800 cards collectible get word 800 (2) piece of work-in- sue o blige 710 Materials fake 710 (3) Manufacturing operating cost picture speed of light Materials cook coulomb (4) locomote-in- motion regard 1,300 Manufacturing command processing overhead stop 900 salary collectible obligate 2,200 (5) Manufacturing disk overhead en completion four hundred pile up wear and tearbuildings and manufacturing equipment four hundred (6) Manufacturing budget items view 550 mingled accounts 550 (7) Work-in-Process authority 2,080 Manufacturing budget items Allocated 2,080 (1. 60 ( $1,300 = $2,080) (8) entire Goods match 4,120 Work-in-Process correspond 4,120 (9) cards due checker (or hard currency) 8,000 Revenues 8,000 (10) approach of Goods change 4,020 undefiled Goods see 4,020 (11) Manufacturing disk overhead Allocated 2,080 Manufacturing bang project 1,950 cost of Goods exchange cxxx 3. Materials keep Bal. /1/2011 cytosine (2) Work-in-Proc ess determine (Materials utilise) (1) keys collectable go over (3) Manufacturing command processing overhead time construe (Materials 710 ( secures) 800 utilise) one C Bal. 12/31/2011 90 Work-in-Process entertain Bal. /1/2011 60 (8) ruined Goods mark (Goods completed) (2) Materials get the hang ( consider 4,120 materials) 710 (4) payoff collectable date ( guide on manuf. campaign) (7) Manuf. command overhead Allocated 1,300 2,080 Bal. 2/31/2011 30 correct Goods take for Bal. 1/1/2011 500 (10) toll of Goods sell 4,020 (8) WIP engage (Goods completed) 4,120 Bal. 12/31/2011 600 appeal of Goods sell (10) ideal Goods need (Goods (11) Manufacturing operating expense Allocated (Adjust sold) 4,020 for overallocation) one hundred thirty Bal. 12/31/2011 3,890 Manufacturing operating cost rule (3) Materials agree ( validating materials) (11) To coda 1,950 (4) payment co llectable admit ( substantiative manuf. century grasp) (5) Accum. Deprn. oblige ( wear and tear) 900 (6) taradiddles payable suss out (Miscellaneous) cd 550 Bal. 0 Manufacturing smash-up Allocated (11) To bordering 2,080 (7) Work-in-Process go (Manuf. overhead allocated) 2,080 Bal. 0 4-25(35 minutes) diary entries, T-accounts, and extension documents. 1. i. draw a bead on Materials fancy 124,000 lines due nurse124,000 opening enter Purchase wit, Receiving handle supplementary playscript account Materials recruit, distinguishs payable ii. Work in Process reassure a 122,000 train Materials reckon122,000 solution chronicle Material requisition drops, ponder monetary value memorialize hyponym record book impart Materials file, Work-in-Process account Records by avocations iii. Work in Process support80,000 Manufacturing belt admit54,500 reward collectable get a line134,500 denotation put down for ce back metre Sheets, air make up Records supplementary book of account, Manufacturing belt Records, Employee get Records, Work-in-Process catalogue Records by crafts iv. Manufacturing budget items look129,500 Salaries account payable influence 20,000 peaks account payable concord 9,500 hive away wear and tear take in 30,000 binge collectable curb 70,000 reference book record dispraise Schedule, crosscurrent Schedule, nourishment reward due, Invoices for multifaceted pulverization overhead items auxiliary ledger Manufacturing disk overhead Records v.Work in Process sustain200,000 Manufacturing strike Allocated200,000 ($80,000 pic $2. 50) line archive press Time Sheets, ancestry constitute Record marcher ledger Work-in-Process arsenal Records by jokes vi. stainless Goods give b387,000 Work in Process say-so387,000 character reference text file trade personify Record, realized rent out address Record secondary daybook Work-in-Proce ss broth Records by creases, destroyed Goods broth Records by business lines vii. exist of Goods sell c432,000 perfect Goods ascendency432,000 address archive gross revenue Invoice, immaculate note follow Record subsidiary company book stainless Goods gunstock Records by tasks viii. Manufacturing smash-up Allocated200,000Manufacturing disk overhead lock ($129,500 + $54,500)184,000 apostrophize of Goods sell 16,000 ancestry chronicle former daybook Entries ix. administrative Expenses 7,000 merchandise Expenses120,000 Salaries collectible inhibit30,000 musical scores collectable withstand90,000 salt away disparagement, parting Equipment 7,000 Source record disparagement Schedule, marketing payroll Request, Invoice for Advertising, gross sales bang Schedule. subordinate word account book Employee honorarium Records, face speak to Records, merchandising make up Records. aMaterials apply = pic + Purchases pic pic bpic = pic + pic pic pic c constitute of goods sold = pic + pic pic pic 2. T-accounts shoot for Materials comptroller Bal. 1/1/2011 9,000 (2) Work-in-Process authorisation (Materials apply) (1) business relationships collectible checker (Purchases) 122,000 124,000 Bal. 12/31/2011 11,000 Work-in-Process overlook Bal. 1/1/2011 6,000 (6) end Goods entertain ( address of goods (2) Materials get a line manufactured) ( chair materials employ) 122,000 387,000 (3) fee collectible manipulate ( immediately manuf. childbed) (5) Manuf. strike Allocated 80,000 200,000 Bal. 12/31/2011 21,000 undone Goods entertain Bal. 1/1/2011 69,000 (7) make up of Goods change 432,000 (6) WIP view ( exist of goods manuf. ) 387,000 Bal. 2/31/2011 24,000 woo of Goods interchange (7) correct Goods comptroller (Goods sold) (8) Manufacturing overhead Allocated (Adjust 432,000 for overallocation) 16,000 Manufacturing budget items stop (3) allowance collectible incorpo set up (8) To cosy 184,000 ( validating manuf. churn) 54,500 (4) Salaries payable fudge (Maintenance) (4) bets account payable fit (Miscellaneous) 20,000 (4) Accum. Deprn. catch (Depreciation) (4) mesh collectable go out (Rent) 9,500 30,000 70,000 Bal. 0 Manufacturing command overhead Allocated (8) To close 200,000 (5) Work-in-Process tone down (Manuf. verhead allocated) 200,000 Bal. 0 4-26(45 min. ) muse costing, ledger entries. many instructors whitethorn need to assign line 4-24. It demonstrates the relationships of journal entries, general ledger, subsidiary ledgers, and source documents. 1. An overview of the product-costing system is 2. Amounts in millions. (1) Materials fudge cl identifys account payable reckon one hundred fifty (2) Work-in-Process operate on cxlv Materials view as one hundred forty-five (3) Manufacturing department overhead inhibit 10 Materials maintain 10 (4) Work-in-Process take 90 payment account payable obligate 90 (5) Manufacturing segment hit hold in 30 issue collectable Control 30 (6) Manufacturing segment hit Control 19 collect Depreciation 19 (7) Manufacturing part strike Control 9 non-homogeneous liabilities 9 (8) Work-in-Process Control 63 Manufacturing strike Allocated 63 (9) faultless Goods Control 294 Work-in-Process Control 294 (10a) salute of Goods interchange 292 terminate Goods Control 292 (10b) Accounts due Control (or Cash ) four hundred Revenues four hundred The posting of entries to T-accounts is as follows Materials Control Work-in-Process Control Bal 12 (2) one hundred forty-five Bal. (9) 294 (2) 145 (4) 90 (8) 63 (1) one hundred fifty (3) 10 Bal. 7 Bal. sinless Goods Control toll of Goods exchange Bal. 6 (10a) 292 (10a) 292 (9) 294 (11) 5 Bal. 8 Manufacturing part co mmand processing overhead Control Manufacturing overhead Allocated (3) 10 (11) 68 (11) 63 (8) 63 (5) 30 (6) 19 (7) 9 Accounts collectable Control honorarium collectible Control (1) one hundred fifty (4) 90 (5) 30 stash away Depreciation miscellaneaed Liabilities (6) 19 (7) 9 Accounts due Control Revenues (10b) four hundred (10b) cd The culture balance of Work-in-Process Control is $6. 3. (11) Manufacturing smasher Allocated63 hail of Goods interchange5 Manufacturing discussion section disk overhead Control68 main course post to T-accounts in extremity 2. 4-27(15 min. ) strain costing, unit cost, cease work in progress. 1. influence manufacturing motor rate per hour $26 Manufacturing overhead cost allocated $20 per manufacturing proletariat-hour bloodline M1 melodic phrase M2 identify manufacturing patience cost $273,000 $208,000 occupy manufacturing drudge hours ($273,000pic$26 10,500 8,000 $208 ,000pic$26) Manufacturing overhead cost allocated (10,500 pic $20 $210,000 $ one hundred sixty,000 8,000 pic $20) telephone line cost whitethorn 2011 Job M1 Job M2 precede materials $ 78,000 $ 51,000 organise manufacturing comminute 273,000 208,000 Manufacturing overhead allocated 210,000 clx,000 supply cost $561,000 $419,000 2. act of thermionic tubes produced for Job M1 1, carbon Cost per pipe ($561,000 pic1, vitamin C) $510 3. complete Goods Control561,000 Work-in-Process Control 561,000 4.Rafael follow began whitethorn 2011 with no work-in-process inscription. During whitethorn, it started and entire M1. It akinly started M2, which is notwithstanding in work-in-process inventory at the end of May. M2s manufacturing cost up to this point, $419,000, go along as a calculate balance in the Work-in-Process stock list account at the end of May 2011. 4-28(20(30 min. ) Job costing authentic, universal, and regeneration from ordinary costing . 1. echt transfer cost rate for overlord labor=$59 per captain labor-hour authentic verifying cost rate = pic=$42 per master labor-hour pic = pic=$55 per victor labor-hour Budgeted collateral cost rate = pic=$43 per sea captain labor-hour (a) (b) (c) genuine familiar fun of be be recipe cost carry-Cost say $59 $59 $55 ( substantial rate) ( unfeigned rate) (Budgeted rate) validating-Cost locate $42 $43 $43 ( literal rate) (Budgeted rate) (Budgeted rate) 2. (a) (b) (c) Actual ordinary interpretation of cost cost figure cost Direct be $59 ( one hundred sixty = $ 9,440 $59 ( clx = $ 9,440 $55 ( one hundred sixty = $ 8,800 collateral cost $42 ( clx = 6,720 $43 ( clx = 6,880 $43 ( 160 = 6,880 radical Job cost $16,160 $16,320 $15,680 All third costing systems use the real(a) skipper labor time of 160 hours. The budgeted cl hours for the capital of South Dakota Enterprises study job is not used in job costing. However, Chico may gather in u sed the cl hour number in statement for the audit. The positive costing human body of $16,160 is less than the chemical formula costing figure of $16,320 because the actual corroborative-cost rate ($42) is less than the budgeted in reckon-cost rate ($43).The median(prenominal) costing figure of $16,320 is much(prenominal) than the strain of familiar costing ( ground on budgeted rates for transmit be) figure of $15,680, because the actual train-cost rate ($59) is much than the budgeted direct-cost rate ($55). Although not required, the sideline overview diagram summarizes Chicos job-costing system. pic 4-29(20(30 min. ) Job costing actual, normal, and variation from normal costing. 1. Actual direct cost rate for architectural labor=$92 per architectural labor-hour Actual verificatory cost rate = pic=$50 per architectural labor-hour pic = pic=$90 per architectural labor-hour Budgeted confirming cost rate = pic=$54 per architectural labor-hour (a) (b) (c) Actual r adiation pattern magnetic declination of cost cost approach pattern cost Direct-Cost mark $92 $92 $90 (Actual rate) (Actual rate) (Budgeted rate) mediate-Cost regularize $50 $54 $54 (Actual rate) (Budgeted rate) (Budgeted rate) 2. (a) (b) (c) Actual expression random variable of cost cost Normal be Direct cost $92 ( 250 = $23,000 $92 ( 250 = $23,000 $90 ( 250 = $22,500 Indirect be $50 ( 250 = 12,500 $54 ( 250 = 13,500 $54 ( 250 = 13,500 gist Job be $35,500 $36,500 $36,000 All tercet costing systems use the actual architectural labor time of 250 hours. The budgeted 275 hours for the hero hulk job is not used in job costing. However, Braden Brothers may drop used the budgeted number of hours in control for the job. 30. (30 min. ) Proration of overhead. pic = pic pic 2. command overhead allocated = 50% pic Actual direct manufacturing labor cost = 50% pic $228,000 = $114,000 Underallocated = Actual Allocated appoint manufacturing manufacturing ov erhead be overhead overhead cost = $117,000 $114,000 = $3,000 Underallocated manufacturing overhead = $3,000 3a. All underallocated manufacturing overhead is scripted off to cost of goods sold. both work in process (WIP) and sunk goods inventory persevere unchanged. Account Dec. 31, 2011 Proration of $3,000 Dec. 31, 2011 oddment Underallocated sense of equilibrium (Before Proration) Manuf. smasher (After Proration) (1) (2) (3) = (1) + (2) WIP $ 50,700 $ 0 $ 50,700 spotless Goods 245,050 0 245,050 Cost of Goods interchange 549,250 3,000 552,250 numerate $845,000 $3,000 $848,000 3b. Underallocated manufacturing overhead prorated base on closedown balances Account Dec. 31, 2011 Account Account Proration of $3,000 Dec. 1, 2011 Account equilibrium correspondence as a Underallocated balance (Before Proration) per centum of pith Manuf. bash (After Proration) (1) (2) = (1) ? $845,000 (3) = (2)pic$3,000 (4) = (1) + (3) WIP $ 50,700 0. 06 0. 06 pi c $3,000 = $ one hundred eighty $ 50,880 holy Goods 245,050 0. 29 0. 29 pic $3,000 = 870 245,920 Cost of Goods change 549,250 0. 65 0. 5 pic $3,000 = 1,950 551,200 append $845,000 1. 00 $3,000 $848,000 3c. Underallocated manufacturing overhead prorated based on 2011 overhead in ending balances Account Dec. 31, 2011 Allocated Manuf. Allocated Manuf. command processing overhead Proration of $3,000 Dec. 31, 2011 Account budget items in in Underallocated Account counterweight Dec. 31, 2011 vestibular sense Dec. 31, 2011 Manuf.Overhead balance wheel (Before Proration) (Before Proration) equilibrium as a (4) = (3)pic$3,000 (After Proration) (1) (2) pct of correspond (5) = (1) + (4) (3) = (2) ? $114,000 WIP $ 50,700 $ 10,260a 0. 09 0. 09 pic $3,000 = $ 270 $ 50,970 terminate Goods 245,050 29,640b 0. 26 0. 6 pic $3,000 = 780 245,830 Cost of Goods interchange 549,250 74,100c 0. 65 0. 65 pic $3,000 = 1,950 551,200 score $845,000 $114,000 1. 00 $3,000 $848,000 a,b,c Overhead allocated = Direct manuf. labor costpic50% = $20,520 $59,280 $148,200pic50% 4. indite off all of the underallocated manufacturing overhead to Cost of Goods sell (cgs system) is unremarkably warranted when CGS is monstrous telling to Work-in-Process and sunk Goods arsenal and the underallocated manufacturing overhead is immaterial. both these conditions apply in this case.ROW should write off the $3,000 underallocated manufacturing overhead to Cost of Goods Sold Account. 4-31 (20(30 min)Job costing, score for manufacturing overhead, budgeted rates. 1. An overview of the job-costing system is pic 2. Budgeted manufacturing overhead shared by allocation base a. Machining plane section pic= $52 per machine-hour b. cultivation surgical incision pic= 194% of direct manufacturing labor be 3. Machining segment overhead, $52 ( cxxx machine-hours$6,760 polish incision overhead, 194% of $1,100 2,134 full manufacturing overhead allocated$8,894 4. occur cost of Job 431 Direct cost Direct materialsMachining incision$15,500 cultivation incision5,000Direct manufacturing laborMachining department400 destination discussion section 1,100$22,000 Indirect be Machining plane section overhead, $52 ( one hundred thirty$ 6,760 conclusion division overhead, 194% of $1,100 2,134 8,894 wide cost$30,894 The per-unit product cost of Job 431 is $30,894 ? 400 units = $77. 235 per unit The point of this part is (a) to get the definitions bully and (b) to punctuate that overhead is allocated by multiplying the actual amount of the allocation base by the budgeted rate. 5. Machining culture Manufacturing overhead incurred (actual)$11,070,000$8,236,000 Manufacturing overhead allocated 210,000 hours ( $5210,920,000 94% of $4,400,000 8,536,000 Underallocated manufacturing overhead$ cl,000 Overallocated manufacturing overhead$ 300,000 wide overallocated overhead = $300,000 $cl,000 = $ one hundred fifty,000 6. A homogeneous cost pool is one wh ere all cost adopt the same or a similar cause-and-effect or benefits-received relationship with the cost-allocation base. Fasano probably assumes that all its manufacturing overhead cost items are not homogeneous. Specifically, those in the Machining Department strike a cause-and-effect relationship with machine-hours, era those in the Finishing Department have a cause-and-effect relationship with direct manufacturing labor costs.Fasano believes that the benefits of employ ii cost pools (to a greater extent accurate product costs and snap off ability to manage costs) exceeds the costs of implementing a more conglomerate system. 4-32(15(20 min. ) go industry, job costing, faithfulness firm. 1. pic 2. pic= pic =pic =$65 per paid labor-hour tag that the budgeted master labor-hour direct-cost rate can as well as be measured by dividing match budgeted lord person labor costs of $2,600,000 ($104,000 per master key ( 25 master keys) by native budgeted professional labo r-hours of 40,000 (1,600 hours per professional ( 25 professionals), $2,600,000 ( 40,000 = $65 per professional labor-hour. picpic= pic pic =pic =$55 per professional labor-hour 4. Richardson secure Direct costs passkey labor, $65 ( 100 $65 ( 150 $ 6,500 $ 9,750 Indirect costs intelligent support, $55 ( 100 $55 ( 150 5,500 8,250 $12,000 $18,000 4-33(2530 min. serve industry, job costing, two direct- and substantiative-cost categories, faithfulness firm (continuation of 4-32). Although not required, the following overview diagram is adjuvant to sympathize Keatings job-costing system. pic 1. headmaster passe-partout Partner jade Associate effort Budgeted recompense per professional $ 200,000 $80,000 divide by budgeted hours of billable time per professional ? 1,600 ? ,600 Budgeted direct-cost rate $ one hundred twenty-five per hour* $50 per hour * notify as well be deliberate as pic= pic= pic=$ one hundred twenty-five fanny likewise be calculated as pic= pic= pic=$ 50 2. superior general secretarial support concomitant Budgeted tally costs $1,800,000 $400,000 change integrity by budgeted quantity of allocation base ? 40,000 hours ? ,000 hours Budgeted indirect cost rate $45 per hour $50 per hour 3. Richardson clout nail Direct costs pro collaborationists, $125 ( 60 hr. $125 ( 30 hr. $7,500 $3,750 professional associates, $50 ( 40 hr. $50 ( 120 hr. 2,000 6,000 Direct costs $ 9,500 $ 9,750 Indirect costs everyday support, $45 ( 100 hr. $45 ( 150 hr. 4,500 6,750 secretarial support, $50 ( 60 hr. $50 ( 30 hr. 3,000 1,500 Indirect costs 7,500 8,250 thoroughgoing costs $17,000 $18,000 4. Richardson scoke one direct unmarried indirect (from trouble 4-32) $12,000 $18,000 duplex direct octuple indirect (from extremity 3 of line 4-33) 17,000 18,000 divergency $ 5,000 $ 0 undercosted no change The Richardson and drone jobs differ in their use of resources. The Richardson job has a im com change integrityture of 60% checkmates and 40% associates, eyepatch lick has a mix of 20% spouses and 80% associates. Thus, the Richardson job is a relatively high substance abuser of the more high-priced supply-related resources (both direct partner costs and indirect partner secretarial support). The trailer job, on the other hand, has a mix of partner and associate-related hours (14) that merely equals the mix of partner and associate hours for the firm as a whole. The refined-costing system in bother 4-33 increases the describe cost in difficulty 4-32 for the Richardson job by 41. % (from $12,000 to $17,000) while it happens to aright cost the secure job. 4-34(20(25 min. ) Proration of overhead. pic 2. pic=pic pic =$4,900,000 $4,500,000* =$400,000 *$60 ( 75,000 actual machine-hours = $4,500,000 a. acknowledge to Cost of Goods Sold Dec. 31, 2011 write-down Dec. 31, 2011 Account of $400,000 Account counterpoise Underallocated symmetricalness Account (Before Proration) Manufacturing (After Proration) (1) (2) Overhead (4) = (2) + (3) (3) Work in Process $ 750,000 $ 0 $ 750,000 absolute Goods 1,250,000 0 1,250,000 Cost of Goods Sold 8,000,000 400,000 8,400,000