Infant Observation

His parents are part of the Chinese Culture. He has black hair and beautiful big brown eyes. His little arms and legs are chunky. In proportion to his body his head seems to be bigger but It's not. 2) When I was doing my observation he was playing. Perception: 3) TTT mostly observes objects with bright colors about few seconds before he drops It to find the next curious object. When put down onto the floor he crawls right towards the toys, telling his mom that he prefers colors.As his mom move a toy In front of his face side to side, he follows It with his eyes and his head. When his mom play some music he turns his head towards the source of the sound and starts to crawl closer to the music. 4)No real regular actions to make his mom believe he Is In need of any special Item other than food when he Is hungry. Motor Development: 5) Blinking reflex-when his mom blow on his face his eyes respond by blanking. 6) I see him exploring his surroundings, at objects and feeling them. He Is cra wling, he an walk while holding onto furniture or he is sitting when examining a toy. ) He moves his head in a normal way. 8) He can reach sitting position alone. He does so by bending one knee and backing down onto his behind. 9) He grasps an object on right hand while holding his upper body with his other hand (left) onto the floor. He lets go of the object by dropping it at his side to grab the next. Cognitive Development: 10) To find out if TTT has a concept of object permanence his mom used the Pigged method. His mom shoved TTT a toy and then his mom covered it with a blanket. He grabbed the blanket off the toy.That tells his mom has a clear concept of object permanence 1 1) Seniority activity -His eyes focus on bright colors and he responds to sounds by looking toward the sounds. Language Development: 12) When IT'S mom said â€Å"this is ball? ‘ and TTT looking at the ball. 13)TTT used babbling and single words to express his language he would say â€Å"bababababababaà ¢â‚¬  â€Å"tetetetetetetetete† deadheaded†. When he looked at him mother he would Sara†. I understand that there are many factors influencing the upbringing of children with ultra similarities as well as differences. All mothers encourage . Heir children to play and talk. Yet prior research have shown that U. S. Children learn object names more rapidly than children elsewhere, Even Chinese culture encourages people to see themselves in active relationship to others rather than separate individuals. Proportion to his body his head seems to be bigger but it's not. 2) When I was doing it to find the next curious object. When put down onto the floor he crawls right towards the toys, telling his mom that he prefers colors. As his mom move a toy in Ron of his face side to side, he follows it with his eyes and his head.When his mom crawl closer to the music. 4)No real regular actions to make his mom believe he is in need of any special item other than food when he is h ungry. Motor Development: 5) Blinking reflex-when his mom blow on his face his eyes respond by blinking. 6) I see him exploring his surroundings, at objects and feeling them. He is crawling, he 12) When IT'S mom said â€Å"this is ball? † and TTT looking at the ball. Infant Observation On Wednesday, July 19th, I had a chance to observe carefully an infant for about half an hour in my psychology class at Santa Monica College. The infant, Ali Osman is a healthy, playfull boy, appeared to be of Middle Eastern origin. He is 15. 5 months old, 32 tall and weighs about 24 lbs with brown curly hair, dark brown eyes and fairly tanned skin. 1. There were several kinds of toys like blocks, dolls, automobiles†¦ in the room. However, when he just came in, he was immediately drawn to the dolls with intense focus. Eventhough there wasn't any way to measure his heart rate or brain wave, I could easily tell how interested he was by the way he gazed, touched and played with the dolls. This could be explained by the fact that the perception of an unfamiliar stimulus usually elicits physiological responses (Berger, p. 156). Later, this explanation of mine for his behavior was confirmed to be correct by his mother that he had never seen a doll before. Clearly, he was sensing the strange object and trying to perceive it. And exactly as the text said, eventually, habituation occurs, in which the stimulus becomes so familiar and uninteresting that these responses slow down. (Berger, p. 156), he got tired of the dolls and began to pay attention to other toys and people around. 2. According to table 5. 2, the Age Norms for Motor Skills in Berger, p. 153, for his age of 15. 5 months, 90% of all babies master the skill of walking. Beside being able to walk, just like the majority of infants at his age (from 1-2 years old), Ali is quite a toddler, for the characteristic way they move their bodies, toddling from side to side. (Berger, p. 151). Still toddling but Ali obviously belongs to the upper half of the population in mastering his gross motorskill since he is also able to walk backward, a skill that only 50% of infant could master at his age according to again table 5. 2. 3. Ali is quite a friendly kid, he is not afraid to be with strangers proving by the fact that he could interact very comfortably with me, my classmates, and other babies. However, when there was some unfamiliar things happened, he always looked for and ran to his mother as described in proximity-seeking behaviors (like when the new baby twins came in or when someone made a scary face to him) (Berger, p. 26). He is a representative of secure attachment by showing that he had no problem with being away from his mother and exploring on his own (Berger, p. 228). Besides, he also reacted to the Strange Situation the way we expected from a secured child as stated in Berger on page 228 and table 7. 1, p. 230. 4. After playing for awhile, he came up to me w ith a book and showed me the content, then he gurgled something, clearly wanting me to read it to him. His intention was well understood. Without sufficient vocabulary, using only hollowphrases, he still has no communication problem, afterall, communication is about understanding not vocabulary anyway (Berger, p. 198). He showed clear signs of understanding his mother's commands such as up, down, kiss, bye†¦ by following them. His spoken language has been developed normally according to table 6. 2 in Berger, p. 194. One interesting thing was that when he was sitting in the chair and reading the book, he did not make any recognizable word but bla.. bla.. la†¦ , however, the way I see it, that was not babbling, he was probably pretending to read but he could not find any word that matched with the content of the book so he ended up with that one-size-fits-all babble. 5. At the age of 15. 5 months, Ali is falling into Piaget's stage five, the stage for experimentation and exploration (Berger, pp. 192-193). Piaget referred to the stage-five toddler as the little scientist who experiments in order to see. (Berger, p. 193). Ali is a very active, playful and curious boy. Just look at the way he studied the dolls at the beginning and how he played and discovered how to roll some round thing (I don't know what it was) later, you will see. And fitting the blocks into their right holes also shows that Ali is in fact a little scientist with his trial and error experimentation. 6. Ali is passed the age to be awe by peek-a-boo because he has achieved Object Permanence, the realization that objects still exist even when they cannot be seen, touched or heard (Berger, p. 181), as early as 4. 5 months old. As stated in Berger on page 182, to find a hidden object requires at least two abilities: setting a goal and knowing how to achieve it. , and a child will not have those abilities until he is at least 8 months old. Ali is way passed that so he could find something that Dr. Berg was trying to hide under a towel easily. He still enjoys this hide-and-seek game, but it is much less fun at his age unless the hiding is less obvious (Berger, p. 183). 7. Ali has a wonderful personality, which is the emotions, behaviors, and attitudes that make an individual unique (Berger, p. 16), or as least I think so for the following reasons. He is outgoing, assertive, active, easygoing, kind and helpful†¦. This characteristic puts him into the 40% easy-temperament (Berger, p. 221). With further observation, I can safely conclude that Ali belongs to the first two dimensions of temperaments in the big five, which are Extroversion and Agreeableness (Berger, p. 221). I cannot believe that I was able to see so much in a child the way the text shows in such a short period. I was particularly impressed with how incredibly secured Ali was, which shows through his friendliness, kindness and curiosity. In addition to his well developed cognitive skill (in communicating, learning, playing†¦ ), his general physical conditions as well as his motor skills are also astounding. I would be very happy if I could raise such a healthy child in the future. Finally, I cannot find any problem in your observation setup. Well, afterall, you've been doing this for years, I just don't see how I can beat that. Infant Observation On Wednesday, July 19th, I had a chance to observe carefully an infant for about half an hour in my psychology class at Santa Monica College. The infant, Ali Osman is a healthy, playfull boy, appeared to be of Middle Eastern origin. He is 15. 5 months old, 32 tall and weighs about 24 lbs with brown curly hair, dark brown eyes and fairly tanned skin. 1. There were several kinds of toys like blocks, dolls, automobiles†¦ in the room. However, when he just came in, he was immediately drawn to the dolls with intense focus. Eventhough there wasn't any way to measure his heart rate or brain wave, I could easily tell how interested he was by the way he gazed, touched and played with the dolls. This could be explained by the fact that the perception of an unfamiliar stimulus usually elicits physiological responses (Berger, p. 156). Later, this explanation of mine for his behavior was confirmed to be correct by his mother that he had never seen a doll before. Clearly, he was sensing the strange object and trying to perceive it. And exactly as the text said, eventually, habituation occurs, in which the stimulus becomes so familiar and uninteresting that these responses slow down. (Berger, p. 156), he got tired of the dolls and began to pay attention to other toys and people around. 2. According to table 5. 2, the Age Norms for Motor Skills in Berger, p. 153, for his age of 15. 5 months, 90% of all babies master the skill of walking. Beside being able to walk, just like the majority of infants at his age (from 1-2 years old), Ali is quite a toddler, for the characteristic way they move their bodies, toddling from side to side. (Berger, p. 151). Still toddling but Ali obviously belongs to the upper half of the population in mastering his gross motorskill since he is also able to walk backward, a skill that only 50% of infant could master at his age according to again table 5. 2. 3. Ali is quite a friendly kid, he is not afraid to be with strangers proving by the fact that he could interact very comfortably with me, my classmates, and other babies. However, when there was some unfamiliar things happened, he always looked for and ran to his mother as described in proximity-seeking behaviors (like when the new baby twins came in or when someone made a scary face to him) (Berger, p. 26). He is a representative of secure attachment by showing that he had no problem with being away from his mother and exploring on his own (Berger, p. 228). Besides, he also reacted to the Strange Situation the way we expected from a secured child as stated in Berger on page 228 and table 7. 1, p. 230. 4. After playing for awhile, he came up to me w ith a book and showed me the content, then he gurgled something, clearly wanting me to read it to him. His intention was well understood. Without sufficient vocabulary, using only hollowphrases, he still has no communication problem, afterall, communication is about understanding not vocabulary anyway (Berger, p. 198). He showed clear signs of understanding his mother's commands such as up, down, kiss, bye†¦ by following them. His spoken language has been developed normally according to table 6. 2 in Berger, p. 194. One interesting thing was that when he was sitting in the chair and reading the book, he did not make any recognizable word but bla.. bla.. la†¦ , however, the way I see it, that was not babbling, he was probably pretending to read but he could not find any word that matched with the content of the book so he ended up with that one-size-fits-all babble. 5. At the age of 15. 5 months, Ali is falling into Piaget's stage five, the stage for experimentation and exploration (Berger, pp. 192-193). Piaget referred to the stage-five toddler as the little scientist who experiments in order to see. (Berger, p. 193). Ali is a very active, playful and curious boy. Just look at the way he studied the dolls at the beginning and how he played and discovered how to roll some round thing (I don't know what it was) later, you will see. And fitting the blocks into their right holes also shows that Ali is in fact a little scientist with his trial and error experimentation. 6. Ali is passed the age to be awe by peek-a-boo because he has achieved Object Permanence, the realization that objects still exist even when they cannot be seen, touched or heard (Berger, p. 181), as early as 4. 5 months old. As stated in Berger on page 182, to find a hidden object requires at least two abilities: setting a goal and knowing how to achieve it. , and a child will not have those abilities until he is at least 8 months old. Ali is way passed that so he could find something that Dr. Berg was trying to hide under a towel easily. He still enjoys this hide-and-seek game, but it is much less fun at his age unless the hiding is less obvious (Berger, p. 183). 7. Ali has a wonderful personality, which is the emotions, behaviors, and attitudes that make an individual unique (Berger, p. 16), or as least I think so for the following reasons. He is outgoing, assertive, active, easygoing, kind and helpful†¦. This characteristic puts him into the 40% easy-temperament (Berger, p. 221). With further observation, I can safely conclude that Ali belongs to the first two dimensions of temperaments in the big five, which are Extroversion and Agreeableness (Berger, p. 221). I cannot believe that I was able to see so much in a child the way the text shows in such a short period. I was particularly impressed with how incredibly secured Ali was, which shows through his friendliness, kindness and curiosity. In addition to his well developed cognitive skill (in communicating, learning, playing†¦ ), his general physical conditions as well as his motor skills are also astounding. I would be very happy if I could raise such a healthy child in the future. Finally, I cannot find any problem in your observation setup. Well, afterall, you've been doing this for years, I just don't see how I can beat that.

Areas of knowledge

Adolescence, faced as a teenager, is a period of mental instability, wandering, and especially high interests on the opposite sex. Some argue that teenage dating is merely an activity which will negatively affect academic effort and achievements, thus it is not beneficial. However, teenage dating is not something that can be discouraged. In other words, teenage dating has to be perceived as a natural step within the adolescence period; although we cannot force teenage dating, it should definitely not be discouraged.Numerous Korean parents oppose teenage dating, in concern of its possible assistance upon academic achievement. They simply believe it will somehow negatively affect academic scores, rather than acknowledging it as a natural process within adolescence, and growing as a social being. However there are no significant proof of the correlation between dating and academic scores; and growing Into a social being is more than accomplishing academic demands, entering a famous univ ersity, or getting employed by a major company.It requires socializing with others, especially with the opposite sex; teenage dating can help this progress. By spending great amounts of time of deep communication while dating, teenagers will e able to learn how to Interact and respect the opposite sex as well; and this ability to communicate and respect the opposite sex Is extremely Important In growing Into a social being. Thus teenage dating Is clearly not something to be discouraged or negatively viewed.Let us consider that teenage dating Is actually harmful to teenagers; then will discouraging stop this phenomenon? No. Teenage dating derived from Increased Interest towards the opposite sex during adolescence Is an extremely natural process that should be respected as a method of relieving stress. For example, In the case of Genealogy Academy of Foreign Languages(GAFF), dating Is prohibited, and penalty points and other severe punishments are given when caught.However, dating Is not only a natural phenomenon, but Is also a method of relieving stress from having to live In a restricted school area for 5 days a week. Not only this applies to students of GAFF, this applies to every teenager In the period of adolescence, because dating allows teenagers to satisfy their desire to Interact with the opposite sex; this stress- relieving activity should not be discouraged, but rather respected as a natural hometown. Teenage dating should not be discouraged unless there Is a significant harm towards teenagers, such as underage smoking or drugs.It should be accepted as a natural process of growing mature, and a phenomenon derived from Increased Interests In the opposite sex during the adolescence period; especially as an essential requirement of social growth for young adults. Areas of knowledge By homeruns Ms. Lee proof of the correlation between dating and academic scores; and growing into a be able to learn how to interact and respect the opposite sex as well; and this ability o communicate and respect the opposite sex is extremely important in growing into a social being.Thus teenage dating is clearly not something to be discouraged or Let us consider that teenage dating is actually harmful to teenagers; then will discouraging stop this phenomenon? No. Teenage dating derived from increased interest towards the opposite sex during adolescence is an extremely natural process that should be respected as a method of relieving stress. For example, in the case of Gonging Academy of Foreign Languages(GAFF), dating is prohibited, and penalty points and other severe punishments are given when caught.However, dating is not only a natural phenomenon, but is also a method of relieving stress from having to live in a restricted school area for 5 days a week. Not only this applies to students of GAFF, this applies to every teenager in the period of adolescence, because dating allows teenagers to satisfy their desire to interact with the opposite sex; this stress- Teenage dating should not be discouraged unless there is a significant harm natural process of growing mature, and a phenomenon derived from increased interests in the opposite sex during the adolescence period; especially as an

Blood Promise Chapter Two

Chapter Two Going for her instead of me was bad form on the Strigoi's part. I was the threat; he should have neutralized me first. Our positioning had put Sydney in his way, however, so he had to dispatch her before he could get to me. He grabbed her shoulder, jerking her to him. He was fast-they always were-but I was on my game tonight. A swift kick knocked him into a neighboring building's wall and freed Sydney from his grasp. He grunted on impact and slumped to the ground, stunned and surprised. It wasn't easy to get the drop on a Strigoi, not with their lightning-fast reflexes. Abandoning Sydney, he focused his attention on me, red eyes angry and lips curled back to show his fangs. He sprang up from his fall with that preternatural speed and lunged for me. I dodged him and attempted a punch that he dodged in return. His next blow caught me on the arm, and I stumbled, just barely keeping my balance. My stake was still clutched in my right hand, but I needed an opening to hit his chest. A smart Strigoi would have angled himself in a way that ruined the line of sight to his heart. This guy was only doing a so-so job, and if I could stay alive long enough, I'd likely get an opening. Just then, Sydney came up and hit him on the back. It wasn't a very strong blow, but it startled him. It was my opening. I sprinted as hard as I could, throwing my full weight at him. My stake pierced his heart as we slammed against the wall. It was as simple as that. The life-or undead life or whatever-faded away from him. He stopped moving. I jerked out my stake once I was certain he was dead and watched as his body crumpled to the ground. Just like with every Strigoi I'd killed lately, I had a momentary surreal feeling. What if this had been Dimitri? I tried to imagine Dimitri's face on this Strigoi, tried to imagine him lying before me. My heart twisted in my chest. For a split second, the image was there. Then-gone. This was just some random Strigoi. I promptly shook the disorientation off and reminded myself that I had important things to worry about here. I had to check on Sydney. Even with a human, my protective nature couldn't help but kick in. â€Å"Are you okay?† She nodded, looking shaken but otherwise unharmed. â€Å"Nice work,† she said. She sounded as though she were forcibly trying to sound confident. â€Å"I've never†¦ I've never actually seen one of them killed†¦Ã¢â‚¬  I couldn't imagine how she would have, but then, I didn't get how she knew about any of this stuff in the first place. She looked like she was in shock, so I took her arm and started to lead her away. â€Å"Come on, let's get out to where there's more people.† Strigoi lurking near the Nightingale wasn't that crazy of an idea, the more I thought about it. What better place to stalk Moroi than at one of their hangouts? Though, hopefully, most guardians would have enough sense to keep their charges out of alleys like this. The suggestion of departure snapped Sydney out of her daze. â€Å"What?† she exclaimed. â€Å"You're just going to leave him too?† I threw up my hands. â€Å"What do you expect me to do? I guess I can move him behind those trash cans and then let the sun incinerate him. That's what I usually do.† â€Å"Right. And what if someone shows up to take out the trash? Or comes out of one of these back doors?† â€Å"Well, I can hardly drag him off. Or set him on fire. A vampire barbecue would kind of attract some attention, don't you think?† Sydney shook her head in exasperation and walked over to the body. She made a face as she looked down at the Strigoi and reached into her large leather purse. From it, she produced a small vial. With a deft motion, she sprinkled the vial's contents over the body and then quickly stepped back. Where the drops had hit his corpse, yellow smoke began to curl away. The smoke slowly moved outward, spreading horizontally rather than vertically until it cocooned the Strigoi entirely. Then it contracted and contracted until it was nothing but a fist-size ball. In a few seconds, the smoke drifted off entirely, leaving an innocuous pile of dust behind. â€Å"You're welcome,† said Sydney flatly, still giving me a disapproving look. â€Å"What the hell was that?† I exclaimed. â€Å"My job. Can you please call me the next time this happens?† She started to turn away. â€Å"Wait! I can't call you-I have no idea who you are.† She glanced back at me and brushed blond hair out of her face. â€Å"Really? You're serious, aren't you? I thought you were all taught about us when you graduated.† â€Å"Oh, well. Funny thing†¦ I kind of, uh, didn't graduate.† Sydney's eyes widened. â€Å"You took down one of those†¦ things†¦ but never graduated?† I shrugged, and she remained silent for several seconds. Finally, she sighed again and said, â€Å"I guess we need to talk.† Did we ever. Meeting her had to be the strangest thing that had happened to me since coming to Russia. I wanted to know why she thought I should have been in contact with her and how she'd dissolved that Strigoi corpse. And, as we returned to the busy streets and walked toward a cafe she liked, it occurred to me that if she knew about the Moroi world, there might be a chance she also knew where Dimitri's village was. Dimitri. There he was again, popping back into my mind. I had no clue if he really would be lurking near his hometown, but I had nothing else to go on at this point. Again, that weird feeling came over me. My mind blurred Dimitri's face with that of the Strigoi I'd just killed: pale skin, red ringed eyes†¦ No, I sternly told myself. Don't focus on that yet. Don't panic. Until I faced Dimitri the Strigoi, I would gain the most strength from remembering the Dimitri I loved, with his deep brown eyes, warm hands, fierce embrace†¦ â€Å"Are you okay†¦ um, whatever your name is?† Sydney was staring at me strangely, and I realized we'd come to a halt in front of a restaurant. I didn't know what look I wore on my face, but it must have been enough to raise even her attention. Until now, my impression as we walked had been that she wanted to speak to me as little as possible. â€Å"Yeah, yeah, fine,† I said brusquely, putting on my guardian face. â€Å"And I'm Rose. Is this the place?† It was. The restaurant was bright and cheery, albeit a far cry from the Nightingale's opulence. We slid into a black leather-by which I mean fake plastic leather-booth, and I was delighted to see the menu had both American and Russian food. The listings were translated into English, and I nearly drooled when I saw fried chicken. I was starving after not eating at the club, and the thought of deep-fried meat was luxurious after weeks of cabbage dishes and so-called McDonald's. A waitress arrived, and Sydney ordered in fluent Russian, whereas I just pointed at the menu. Huh. Sydney was just full of surprises. Considering her harsh attitude, I expected her to interrogate me right away, but when the waitress left, Sydney remained quiet, simply playing with her napkin and avoiding eye contact. It was so strange. She was definitely uncomfortable around me. Even with the table between us, it was like she couldn't get far enough away. Yet her earlier outrage hadn't been faked, and she'd been adamant about me following whatever these rules of hers were. Well, she might have been playing coy, but I had no such hesitation about busting into uncomfortable topics. In fact, it was kind of my trademark. â€Å"So, are you ready to tell me who you are and what's going on?† Sydney looked up. Now that we were in brighter light, I could see that her eyes were brown. I also noticed that she had an interesting tattoo on her lower left cheek. The ink looked like gold, something I'd never seen before. It was an elaborate design of flowers and leaves and was only really visible when she tilted her head certain ways so that the gold caught the light. â€Å"I told you,† she said. â€Å"I'm an Alchemist.† â€Å"And I told you, I don't know what that is. Is it some Russian word?† It didn't sound like one. A half-smile played on her lips. â€Å"No. I take it you've never heard of alchemy either?† I shook my head, and she propped her chin up with her hand, eyes staring down at the table again. She swallowed, like she was bracing herself, and then a rush of words came out. â€Å"Back in the Middle Ages, there were these people who were convinced that if they found the right formula or magic, they could turn lead into gold. Unsurprisingly, they couldn't. This didn't stop them from pursuing all sorts of other mystical and supernatural stuff, and eventually they did find something magical.† She frowned. â€Å"Vampires.† I thought back to my Moroi history classes. The Middle Ages were when our kind really started pulling away from humans, hiding out and keeping to ourselves. That was the time when vampires truly became myth as far as the rest of the world was concerned, and even Moroi were regarded as monsters worth hunting. Sydney verified my thoughts. â€Å"And that was when the Moroi began to stay away. They had their magic, but humans were starting to outnumber them. We still do.† That almost brought a smile to her face. Moroi sometimes had trouble conceiving, whereas humans seemed to have too easy a time. â€Å"And the Moroi made a deal with the Alchemists. If the Alchemists would help Moroi and dhampirs and their societies stay secret from humans, the Moroi would give us these.† She touched the golden tattoo. â€Å"What is that?† I asked. â€Å"I mean, aside from the obvious.† She gently stroked it with her fingertips and didn't bother hiding the sarcasm when she spoke. â€Å"My guardian angel. It's actually gold and†-she grimaced and dropped her hand-â€Å"Moroi blood, charmed with water and earth.† â€Å"What?† My voice came out too loud, and some people in the restaurant turned to look at me. Sydney continued speaking, her tone much lower and very bitter. â€Å"I'm not thrilled about it, but it's our ? ®reward' for helping you guys. The water and earth bind it to our skin and give us the same traits Moroi have well, a couple of them. I almost never get sick. I'll live a long life.† â€Å"I guess that sounds good,† I said uncertainly. â€Å"Maybe for some. We don't have a choice. This ? ®career' is a family thing-it gets passed down. We all have to learn about Moroi and dhampirs. We work connections among humans that let us cover up for you since we can move around more freely. We've got tricks and techniques to get rid of Strigoi bodies-like that potion you saw. In return, though, we want to stay apart from you as much as we can-which is why most dhampirs aren't told about us until they graduate. And Moroi hardly ever.† She abruptly stopped. I guessed the lesson was over. My head was reeling. I had never, never considered anything like this-wait. Had I? Most of my education had emphasized the physical aspects of being a guardian: watchfulness, combat, etc. Yet every so often I'd heard vague references to those out in the human world who would help hide Moroi or get them out of weird and dangerous situations. I'd never thought much about it or heard the term Alchemist. If I had stayed in school, maybe I would have. This probably wasn't an idea I should have suggested, but my nature couldn't help it. â€Å"Why keep the charm to yourselves? Why not share it with the human world?† â€Å"Because there's an extra part to its power. It stops us from speaking about your kind in a way that would endanger or expose them.† A charm that bound them from speaking†¦ that sounded suspiciously like compulsion. All Moroi could use compulsion a little, and most could put some of their magic into objects to give them certain properties. Moroi magic had changed over the years, and compulsion was regarded as an immoral thing now. I was guessing this tattoo was an old, old spell that had come down through the centuries. I replayed the rest of what Sydney had said, more questions spinning in my head. â€Å"Why†¦ why do you want to stay away from us? I mean, not that I'm looking to become BFFs or anything†¦Ã¢â‚¬  â€Å"Because it's our duty to God to protect the rest of humanity from evil creatures of the night.† Absentmindedly, her hand went to something at her neck. It was mostly covered by her jacket, but a parting of her collar briefly revealed a golden cross. My initial reaction to that was unease, seeing as I wasn't very religious. In fact, I was never entirely comfortable around those who were hard-core believers. Thirty seconds later, the full impact of the rest of her words sank in. â€Å"Wait a minute,† I exclaimed indignantly. â€Å"Are you talking about all of us-dhampirs and Moroi? We're all evil creatures of the night?† Her hands dropped from the cross, and she didn't respond. â€Å"We're not like Strigoi!† I snapped. Her face stayed bland. â€Å"Moroi drink blood. Dhampirs are the unnatural offspring of them and humans.† No one had ever called me unnatural before, except for the time I put ketchup on a taco. But seriously, we'd been out of salsa, so what else was I supposed to do? â€Å"Moroi and dhampirs are not evil,† I told Sydney. â€Å"Not like Strigoi.† â€Å"That's true,† she conceded. â€Å"Strigoi are more evil.† â€Å"Hey, that's not what I-â€Å" The food arrived just then, and the fried chicken was almost enough to distract me from the outrage of being compared to a Strigoi. Mostly all it did was delay me from responding immediately to her claims, and I bit into the golden crust and nearly melted then and there. Sydney had ordered a cheeseburger and fries and nibbled her food delicately. After taking down an entire chicken leg, I was finally able to resume the argument. â€Å"We're not like Strigoi at all. Moroi don't kill. You have no reason to be afraid of us.† Again, I wasn't keen on cozying up to humans. None of my kind were, not with the way humans tended to be trigger-happy and ready to experiment on anything they didn't understand. â€Å"Any human who learns about you will inevitably learn about Strigoi,† she said. She was playing with her fries but not actually eating them. â€Å"Knowing about Strigoi might enable humans to protect themselves, though.† Why the hell was I playing devil's advocate here? She finished toying with a fry and dropped it back on her plate. â€Å"Perhaps. But there are a lot of people who would be tempted by the thought of immortality-even at the cost of serving Strigoi in exchange for being turned into a creature from hell. You'd be surprised at how a lot of humans respond when they learn about vampires. Immortality's a big draw-despite the evil that goes with it. A lot of humans who learn about Strigoi will try to serve them, in the hopes of eventually being turned.† â€Å"That's insane-† I stopped. Last year, we'd discovered evidence of humans helping Strigoi. Strigoi couldn't touch silver stakes, but humans could, and some had used those stakes to shatter Moroi wards. Had those humans been promised immortality? â€Å"And so,† said Sydney, â€Å"that's why it's best if we just make sure no one knows about any of you. You're out there-all of you-and there's nothing to be done about it. You do your thing to get rid of Strigoi, and we'll do ours and save the rest of my kind.† I chewed on a chicken wing and restrained myself from the implied meaning that she was saving her kind from people like me, too. In some ways, what she was saying made sense. It wasn't possible that we could always move through the world invisibly, and yes, I could admit, it was necessary for someone to dispose of Strigoi bodies. Humans working with Moroi were an ideal choice. Such humans would be able to move around the world freely, particularly if they had the kinds of contacts and connections she kept implying. I froze mid-chew, remembering my earlier thoughts when I'd first come along with Sydney. I forced myself to swallow and then took a long drink of water. â€Å"Here's a question. Do you have contacts all over Russia?† â€Å"Unfortunately,† she said. â€Å"When Alchemists turn eighteen, we're sent on an internship to get firsthand experience in the trade and make all sorts of connections. I would have rather stayed in Utah.† That was almost crazier than everything else she'd told me, but I didn't push it. â€Å"What kind of connections exactly?† She shrugged. â€Å"We track the movements of a lot of Moroi and dhampirs. We also know a lot of high-ranking government officials-among humans and Moroi. If there's been a vampire sighting among humans, we can usually find someone important who can pay someone off or whatever†¦ It all gets swept under the rug.† Track the movements of a lot of Moroi and dhampirs. Jackpot. I leaned in close and lowered my voice. Everything seemed to hinge on this moment. â€Å"I'm looking for a village†¦ a village of dhampirs out in Siberia. I don't know its name.† Dimitri had only ever mentioned its name once, and I'd forgotten. â€Å"It's kind of near†¦ Om?† â€Å"Omsk,† she corrected. I straightened up. â€Å"Do you know it?† She didn't answer right away, but her eyes betrayed her. â€Å"Maybe.† â€Å"You do!† I exclaimed. â€Å"You have to tell me where it is. I have to get there.† She made a face. â€Å"Are you going to be†¦ one of those?† So Alchemists knew about blood whores. No surprise. If Sydney and her associates knew everything else about the vampire world, they'd know this too. â€Å"No,† I said haughtily. â€Å"I just have to find someone.† â€Å"Who?† â€Å"Someone.† That almost made her smile. Her brown eyes were thoughtful as she munched on another fry. She'd only taken two bites out of her cheeseburger, and it was rapidly growing cold. I kind of wanted to eat it myself on principle. â€Å"I'll be right back,† she said abruptly. She stood up and strode across to a quiet corner of the cafe. Producing a cell phone from that magic purse of hers, she turned her back to the room and made a call. I'd polished off my chicken by then and helped myself to some of her fries since it was looking less and less like she was going to do anything with them. As I ate, I pondered the possibilities before me, wondering if finding Dimitri's town would really be this simple. And once I was there†¦ would it be simple then? Would he be there, living in the shadows and hunting prey? And when faced with him, could I really drive my stake into his heart? That unwanted image came to me again, Dimitri with red eyes and â€Å"Rose?† I blinked. I'd totally spaced out, and Sydney was back. She slid back into her spot across from me. â€Å"So, it looks like-† She paused and looked down. â€Å"Did you eat some of my fries?† I had no clue how she knew, seeing as it was such a huge stack. I'd barely made a dent. Figuring me stealing fries would count as further evidence of being an evil creature of the night, I said glibly, â€Å"No.† She frowned a moment, considering, and then said, â€Å"I do know where this town is. I've been there before.† I straightened up. Holy crap. This was actually going to happen, after all these weeks of searching. Sydney would tell me where this place was, and I could go and try to close this horrible chapter in my life. â€Å"Thank you, thank you so much-â€Å" She held up a hand to silence me, and I noticed then how miserable she looked. â€Å"But I'm not going to tell you where it is.† My mouth gaped. â€Å"What?† â€Å"I'm going to take you there myself.†

Gay marraige Essay Example | Topics and Well Written Essays - 1000 words

Gay marraige - Essay Example The first reason which will be presented with regards to the issue of gay marriage and the need of it to be legalized throughout the United States is with respect to the fact that key humanitarian and democratic ideals demand that such a course of action should be pursued with all available haste. The fact of the matter is that the Declaration of Independence states that â€Å"All men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the pursuit of Happiness.† Within such an understanding, it is unconscionable that anyone within this society should be denied any or all reasonable means of achieving such a level of parity that so many other members of society have so long enjoyed. In such a manner, the fight for homosexual rights and the right for homosexual marriage falls right alongside the means by which the nation sought to provide civil rights to its previously disenfranchised population of Af rican American individuals. Constricting the rights and privileges of a certain group merely because they do not represent the majority is wholly and entirely un-American and cannot be understood to be beneficial to the state of democracy and civil liberties. However, the legal aspects alone of this particular issue only represent a very small fraction of the concerns and issues that can be raised with regards to homosexual marriage and the means by which it is represented within the United States currently. From an ethical standpoint, regardless of what the Constitution, Delcaration of Independence, or key laws concerning civil rights and civil liberties claim, it is wholly and entirely unethical to deny a given subset of individuals the same rights that so many others within society enjoy. Furthermore, a society that prides itself on being a liberal democracy must take strides to ensure that the rights of all members are upheld; regardless of race, age, sexual orientation, or cree d. Yet, regardless of such an understanding and reality, there remains a vocal group of opponents to homosexual marriage that continue to derail any hope that such a reality will soon come to be included in the marriage system within the United States. Yet, rather than realizing that there remains such a vocal group of opposition to homosexual rights and homosexual marriage, it is necessary for the stakeholders within society, and even the listeners of this speech, to seek to continually promote the individual rights and liberties of each and every member of society; whether or not such a view conforms to one’s own worldview. Such a stance and/or interpretation may be seen as abonding principles; however, the championing of personal and individual rights is far greater than any personal qualms or misgivings with regards to gay marriage due to the fact that as long as one seeks to promote the rights of humanity and the ciivl rights and liberties of fellow citizens, these are f undamental concepts of law and society that will positively impact upon each and every individual – regardless of race, age, gender, creed, or sexual orientation. Finally, returning the facts concerning homosexual marriage, it must be understood that legalizing homosexual marriage provides an overall positive benefit to society due to the fact t

Examine the use of animal imagery in modern short stories and their Essay

Examine the use of animal imagery in modern short stories and their symbolic significance - Essay Example In addition, the degree to which a character is related to the animal in question may have some impact on the characteristics that are brought out in each. A nanny closely related to a busy parakeet might cause both woman and animal to take on stronger characteristics of nagging and cleanliness, for instance. A man closely related with his bulldog might also seem to be watchful, noisy and largely for show. What is interesting about this use of animal imagery in stories is the way in which this relationship develops to bring out specific characteristics in both animal and character. Two stories that provide a great deal of insight into this relationship are Franz Kafka’s Metamorphosis and Larissa Lai’s Salt Fish Girl. Although the story takes up less than 100 pages, Franz Kafka’s story Metamorphosis lends itself to a wide variety of interpretations as it uses the image of the cockroach to emphasize attributes of its main character. From its small size to a brief summary of its events, there doesn’t seem to be all that much to the story itself upon first glance. The story follows the experiences of Gregor Samsa after he wakes up one morning to find himself turned into a giant bug in his own bed. As he reveals himself to his family and his employer, it becomes obvious that this change is not meant to be a figurative change on the part of the author, but is also a physical change. Although the family continues to care for him, providing him with food and water and cleaning his room once a day, Gregor becomes more and more detached from them, eventually finding it difficult to keep track of what has been happening around him. His room becomes dirtier, his family becomes less attentive a nd he becomes less concerned with their welfare in connection with his own. As his sister and mother move his personal furniture out of his

Humanistic Era Reflection Paper Assignment Example | Topics and Well Written Essays - 1000 words - 1

Humanistic Era Reflection Paper - Assignment Example With the rise of workers unrest several acts were legislated to cater for the needs of the workers. Some of the acts enacted include the Labor-Management Relations Act and National Labor Relations Act. The period was also characterized with the rise of some management theories. Although these theories were formulated to ease the working environment, majority continued to work in deplorable conditions making it difficult to apply participatory approach towards management (Huston and Marquis, 2008). The act is also known as the Taft-Hartley Act. The act was legislated in the 1930s and it was meant to discourage unfair practices by employers. As union membership and power increased, the US federal government began to look into some of the labor practices. This was prompted by long and bitter strikes by workers especially coal mining and truck industry workers. Workers unrest in the 1940s led to a demand for legislation to restrict some of the activities of the labor unions. The aim of the Taft-Hartley Act is to bring cohesion between the union power and the management authority. Some of the unfair labor practices listed in the act includes; harassment of non-union members, charging excessive membership fees, refusal to bargain with management in good faith and employing various means of oppression against employers. The Taft-Hartley Act gives management the right in organizing union campaigns. The management is allowed to highlight for the employee the advantages and disadvantages of certain union memberships as long as the information given is correct. The act gives the President of the United States of America the power to prevent or call off a strike through a temporary court injunction, if the strike endangers the national health and safety. The act also allows the states to enact laws that ensure employees work in unionized firms without the need to join the unions (Hughes, Kapoor and Pride, 2009). It

Gun Control Essay Example | Topics and Well Written Essays - 500 words - 2

Gun Control - Essay Example This essay will specifically address the reasons for allowing personal gun ownership and usage. The federal government should not restrict American people from carrying guns because guns do not kill people but people kill people. Hence, by restricting gun ownership we do not create a safer society since the safety of the society relies on our morals and not firearms. Additionally, according to the second Amendment to the U.S Constitution, it is a legitimate right for an American citizen to own a gun for security reasons and protection of his property (Endersby Web). In situations where the police are incapable of protecting the citizens like where thugs break into houses in the wee hours of the night, a personal gun would offer a reprieve. In fact, banning guns would not eliminate them from the society since most of the guns are illegal secret imports that are never registered. Hence, banning gun ownership will only accord criminal a chance to own illegal guns and deny law-abiding citizens weapons to protect themselves from the criminals. Moreover, shooting is a sport recogniz ed by the federal government and relies on gun ownership. Hence, banning ownership of guns would deprive the sportsmen of their leisure, kill the sport and the economic benefits attached to it. Actually, a country can effectively fight external aggression if most of its citizens have an ability to use guns. Banning personal gun ownership denies this ability. Indeed, the federal government recognizes the significance of a well-regulated militia in the second Amendment to the U.S. Constitution. Many countries rely on this militia to defend themselves. In probable cases of rape and other crimes, women will have no means to protect themselves when the rapists strike. Ideally, the possibility of a victim to possess a firearm prevents a crime. Socially, the banning of gun ownership will lead to black markets for guns and subsequent criminal revenue as people seek for

Human Resources Strategies Essay Example | Topics and Well Written Essays - 750 words - 1

Human Resources Strategies - Essay Example Therefore, the employee should not come under knowledge about how their pay is determined but should be aware that what performance comes under requirement to obtain a given raise in the wage amount. (Cascio, 2006) 360-Degree Feedback is one of the development tools that come under practice by the HR team that facilitates in measuring the employee performance and recognize the strengths and weaknesses that can help the employee be more productive and effective. However, according to the personal viewpoint, each job description must come under evaluation on different dimensions. This is because the every job description has different set of responsibilities and it would be inequitable and unfair to evaluate or assess them on the same set of performance dimensions. In addition, at GE/Durham, the managers are responsible only for making a dozen major decisions while the team members are liable to make all the other decisions or their inputs are the basis of the decisions. With respect to the case study, GE/Durham is an organization where the team members have their prime focus on making perfect jet engines correctly, quickly and cheaply, therefore, the contents of the 360-Degree appraisal must depend upon problem solving, planning, and organizing, teamwork, communication, and leadership effectiveness. While looking at the working style of GE/Durham, the rating format in order to make the appraisal ratings must include open-ended questions to have the written feedbacks. Apart from few open-ended questions, multiple choice questions and 5-point rating scale  questions would also be beneficial. For members of the nine production teams working at GE/Durham, performance assessments must come under evaluation by Paula Sims, as she is the plant manager of the team members. Although the evaluation would come under assessment from the feedbacks provided by the peers, the managers, and direct reports Sims is the key responsible person

Journal Article - Education - Improving Standards - Excellence in

Journal - Education - Improving Standards - Excellence in Education - Article Example The concept of raising the excellence of educational system is dependent upon certain factors. Among different factors with a higher impact on the excellence of education system, presence of quality teachers in the schools is regarded very imperative. Different states have designed models to find the quality teachers for their schools in order to make sure that the students are being imparted knowledge with the use of effective instruction techniques. This paper presents a broader review of the literature that had been written so far in understanding the impact of quality teachers on the higher excellence of educational system. Moreover, the paper discusses professional teaching and some of the traits such as leadership and abilities of teachers to work through pressurized processes. The paper also develops ways to make the professional significance of teaching as a productive profession. Among various means of upgrading the means of imparting better knowledge, the most commonly used way out as researched by many educationist was the use of rating plans. Many programs have been introduced in which different schools have been rated for the purpose of literacy survey. Such rating plans were greatly used as the source of putting schools in different orders of literacy. Upon the use of such programs to rate different schools, the role of teachers was observed to be very important in enhancing the excellence of the education standard (Hyson, Tomlinson, & Morris, 2009). Many investigations have been conducted on how the quality of teachers can raise the quality of educational standard. Researchers have conducted researches on evaluating the traits of quality teachers and how such traits can impact excellence of school. On researchers, it was observed that different traits could have made it possible for teachers to uphold the excellence of educational system. Some of the notable traits which were

Universal Serial Bus 3.0 Research Paper Example | Topics and Well Written Essays - 1000 words

Universal Serial Bus 3.0 - Research Paper Example The invention of USB 3.0, supporting massive data transfer with super-fast speeds, overcomes these problems. (Perenson, 2010) With a blazing data transfer speed of over 5 gigabits per second will certainly add value towards a better life. Apart from the blazing speed, USB 3.0 is backward compatible as well, as it can be used with traditional USB 2.0 ports. For achieving USB 3.0 compliant speed, a USB 3.0 supported device and USB 3.0 compatible cable is required. However, the cable can be used with USB 2.0 compatible devices with no gain in data transfer speeds. (Perenson, 2010) The technological improvements of the USB 3.0 are identical to PCI Express and the backward compatibility support is achieved by an intelligent design along with a dual bus. For USB 3.0, the design incorporates five lines i.e. 4 data lines and one ground wire for USB 3.0 singles. Apart from having identical ground and power wires, both of USB technology versions are dissimilar (Perenson, 2010). USB 3.0 Architecture Figure 1.1 {Source (Govindaraman, 2010)} (Govindaraman, 2010) The USB 3.0 architecture is inspired by the PCI express architecture and the ISO model. The architecture has Physical layer tagged as (PHY), protocol layer and link layer, as illustrated in Fig 1.1. The PHY incorporates the connectivity between the device and the host or a hub device. Identical to the PCI express architecture physical layer, USB 3.0 incorporates encoding and decoding, data scrambling and descrambling, serialization and deserialization features (Govindaraman, 2010). The responsibility of the link layer incorporates stable data integrity for link partners by deploying error detection algorithms (Govindaraman, 2010). Likewise, packets are constructed in the link layer and link commands are allotted. Moreover, the protocol layer is responsible for managing end to end flow of data via device and a host (Govindaraman, 2010). Similar to the USB 2.0 architecture, the super speed bus is responsible for carrying address, status, data and control information. The four packet types are identical to the USB 3.0 i.e. the transaction packet (TP) and the data packet (DP). However, two other packets named as Isochronous Timestamp Packet (ITP) and Lin k Management Packet (LMP) is new in the USB 3.0 architecture (Govindaraman, 2010). USB 3.0 Power Management The power management of USB 3.0 incorporates enhanced power management functions for addressing the requirements of battery powered devices and portable applications. Moreover, USB 3.0 has also introduced â€Å"function suspend† feature that activates power management for individual functions associated with a composite device. This feature provides flexibility for eliminating other functions associated with the device; however, other functions remain operational. Furthermore, power saving is accomplished by a new feature called as latency tolerance messaging (LTM) architecture that is integrated within the USB 3.0. Likewise, the device may send information to the host for the tolerance of maximum delay from the time it sends the status ‘ERDY’ (Govindaraman, 2010). The table illustrated in Fig 1.2, demonstrates comparison of different technologies. The conc lusion highlights that USB 3.0 is 10 times faster than Fast Gigabit Ethernet, however, Gigabit Ethernet incorporates more power and the maximum cable length is also greater than USB 3.0. FireWire-b Gigabit Ethernet

Social networking sites Essay Example for Free

Social networking sites Essay Nowadays, internet and social networking sites have become in useful tools that allow people around the world to communicate and to spread interesting information. They have been used to support politicians during presidential elections. For this reason I do agree with the fact of considering social networking sites as important tools to foster relationships. In the field of education, these sites are very useful, since students have the opportunity to interact with others by planning and working on school assignments. Teachers on their part also find internet as an interesting tool, using it in their Persuasive Essay There are countless social media that make it possible to form broad connections between people. Since the function that people can interact online through social media, chat or share information with each other and the service they can receive by using it are very impressive, most of people have their own account for participating. As users of social media increase, there is a debate whether social media gives good influences to people or not. Although social media leads people to have more interaction and promotes long-distance relationships, it has a lot of bad things that make us out of control. Many of social media users are addicted and they became more isolated by using social media. The most famous social networks, YouTube, Facebook and Skype are included. It is important to know why people have to use social media carefully and need some restrictions when using it. Many people love social media because of its wide connectivity and functions that people can receive it for free; it does not require money to make an account and use it. Facebook is the most visible among various social media. First thing that people get impressed is, Facebook makes possible to create a deep networking between users. Since each user has a right to accept or refuse the friend request, the interest by people is high enough. Moreover people tend to allow the other’s friend request who have same thoughts and characteristics, by this reason it is able to maintain an intimate relationship. Not only users can leave comment on others post and the other user reply to that comment, by doing this continuing communication can be accomplished. So, it is a same response of users that deep networking can be made naturally. The second benefit is, it is good in long distance relationship. The survey from the â€Å"Telegraph† which is a famous newspaper in United Kingdom, tells that Social networks such as Facebook are helping to inspire a boom in long distance relationships. The number of people who have a partner that lives more than two hours away increased about twice in the last 10years. Three quarters of them say that by using social network such as Facebook and MySpace where everything can be shared, they were able to maintain their long-distance relationship. In my case, I am not living with my family. I live in Utah and my family live in Korea. It is hard to contact each other and I cannot know what my family is doing their country and also they do not know what I am doing in this country. But after we started to use Skype, we can check each other what we daily do. If I want to see my family’s face, I can see by using videophone. Even though I and my family live far away about 5500miles, we can check each other’ status whenever we want because of development of social media. Even if Facebook and MySpace, those kinds of social media have various advantages, it receives less attention than the bad effects of social media. The most serious problem of social media is addiction. One reporter described that â€Å"Text messaging is no longer the biggest teenage obsession, and long gone are the days where the biggest worries for parents were celebrity crushes, massive phone bills from ridiculously long phone calls and chocolate overloads. These teenage obsessions still exist, but in today’s day and age, and in comparison to the Facebook craze, they seem rather insignificant (Director).† This huge issue also applied to me and my friends. When I came to Utah first, I had a hard time conversing with the people in this country. For learning English I decided to do Facebook rather than reading books or watching television, which is effective but not fun method. Because of Facebook’s worldwide connection, I was able to have more time and chance to communicate with my school friends. Soon, I could talk with Utah friends about private things and school work. As my relationship gets stronger, the time I spent doing Facebook extended, chat on-line and do applications already took a place in my life. I felt logging on Facebook was the best time ever in Utah since it helps me to learn language, to make friends, and to escape from boring life on abroad. But, the problem began with doing Facebook actively. My primary work of the day was doing Facebook. I preferred doing Facebook more than any other important work, including doing homework, exercising, sleeping, and even going to school. When I realized there was a problem, it was after I was addicted to Facebook. With my cousin’s help I could get away from Facebook, the dangerous social network. But some of my friends are still suffering from a Facebook with addiction. Another thing is that some person becomes lonelier after using social media. Most people might think that because social media have a benefit that give more opportunity to people to have more interactions through social network, people can strengthen relationship with their friends by chatting and leaving comments on each other’s wall and even people could make new friends by online meeting. Opposed to their thoughts, it is not. According to interview with Dr. John Cacioppo, who is a professor in neuroscience at the University of Chicago, tells that â€Å"â€Å"You can end up online so much that you end up sacrificing face-to-face contact. Having 4000 friends on Facebook might make you feel that you have lots of friends, but you have no face-to-face contact. In that case, loneliness INCREASES (Johnson).† It is not possible to make real relationship if people do not meet face to face. The people who were not talkative and social would be worse. One of my friends could e xample of this. He was poor at interacting with friends, he could not participate in our conversation and if we initiated a conversation, he stepped behind and went to his place. After he started using social media, the number of interaction with friends decreased. And he even did not make new friends through social media and he became less social. It led him to feel more loneness and seriously he tried to suicide once. It was one of happening events around me result of using social media. It is a really serious problem in this society. It is related to human’s life. This big problem is not facing to us. In conclusion, although social media has lots of benefits that are attractive and helpful to us, it usually gives more harmful influences than good effects. Like an addiction and fraud advertising, it is not anymore a small problem that can be ignored. To make better future, it is really important to use social media carefully. All things are depended on you. References Reporter, Telegraph. Facebook Helps Promote Long-Distance Relationships. The Telegraph. UK News, 17 July 2008. Web. 5 Jun 2012. . Director, Social Media. Facebook Addiction Disorder- The 6Symptoms of F.A.D. Social Times. High 5 Games, 2 May 2011. Web. 5 Jun 2012. . Johnson, Darko. Can Facebook make lonely people even lonelier?. MixtheNet. Mixthenet, 2010. Web. 24 Jun 2012. . Posted by Jin Uk Kim at 10:53 PM Email ThisBlogThis!Share to TwitterShare to Facebook 1 comment: kooroorooJune 10, 2012 at 10:25 PM Cool. I really like your personal experiences. Also, I like you explained what is good and bad to use social media. i think if you explain more about advertisment in social media, it would be better essay. Reply Load more Newer Post Older Post Home Subscribe to: Post Comments (Atom) Blog Archive ââ€" ¼ 2012 (5) ââ€" ¼ June (2) What I revised and why? Persuasive Essay ââ€" º May (3) About Me Jin Uk Kim View my complete profile

San Diego Zoo Essay Example for Free

San Diego Zoo Essay 1. Do you think the San Diego Zoo’s old appraisal system needed to be changed? I think it needed to be changed because before they weren’t taking it seriously and it was a low priority to them. Now with the new system the employees will get raises depending on their performance which in turn will increase company performance. 2. What do you think are the pros and cons of using a Web-based appraisal system? The pros of using a web-based appraisal system is that it is convenient because a large group of people can be rated in less time and it will control personal bias. The cons of using a web-based appraisal system is that it gives too little attention to the overall performance of workers and in person interviews are more effective in rewarding or pointing out deficiencies in workers. 3. How do you the new appraisal system will affect employees and the types of employees who work at the zoo? The new appraisal system will affect employees positively for those employees that are looking to grow with the company and be a part of the growth. When an employee is given targets and goals to reach, then they know what they are working towards and they are aware that if they reach the targets and goals there is a gain for them at the end. With this set, you will get employees that are willing to do the work and the time to get a job done right.

Nursing and Patient Led Intervention Case Study

Nursing and Patient Led Intervention Case Study Doris presented wound to left medial malleolus that has been caused by banging her left leg on fire 6 weeks ago. The wound measures 4 cm x 5 cm, filled 90% slough, 10 % granulation on wound bed and had copious odour to exudate. SMART OUTCOME / OBJECTIVE To reduce the size of Doris’ ulcer from the current 4 cm x 5 cm to 2 cm x 3 cm within 6 weeks. NURSING AND PATIENT LED INTERVENTIONS Introduce yourself to Doris and gain consent. Introducing yourself to patient is respectful, polite and important in providing compassionate care. Nursing Midwifery Council (NMC) (2013) emphasises that patients should voluntarily give their valid consent before any intervention or procedure is undertaken. Furthermore, the NICE (2015) guideline states that part of patient-centred care is providing patients with sufficient information about their condition and encouraging them to participate in healthcare decision-making. Assess Doris’ pain prior to cleaning the wound. To reduce discomfort to patient and to structure the assessment for patient’s dressing-related pain and implement effective management strategies immediately (World Union of Wound Healing Societies, 2014; Hollinworth, 2005). Gou and DiPetro (2010) explain that wound healing involves programmed phases and once interrupted, could lead to impairment and delays in wound healing. However, most healthcare practitioners fail to assess levels of pain before cleaning the wound (Baranoski and Ayello, 2008). When pain is unmanaged, this could lead to complications and delayed wound healing (Hollinworth, 2005). Ask Doris if she has any allergies. It is significant on assessment to find out whether patient has any allergies. It assists in making decisions such as prescribing medications and prevent any further allergic reactions and other complications (NICE, 2015). Perform hand washing using the correct techniques pre and post procedure. Hands should be washed before and after patient contact. Adhering to standard precautions is essential in all aspect of patient care (NMC, 2015). According to Rowley and Clare (2011) proper hand washing before patient contact will prevent the risk of acquiring infections. Infection is the biggest risk that can delay wound healing. It also means your patient will be safe from risk of acquiring cross infections whilst carrying out care (World Health Organisation, 2009). Perform and maintain aseptic non-touch technique for all procedure to wound care. The use of aseptic non touch technique reduces risk of patients acquiring infections. The aseptic non-touch technique is suggested when dressing the wound (WHO, 2009). Rowley and Clare (2011) have stressed that aseptic non-touch technique could reduce the risk of hospital acquired infections. Hence, the use of this technique could help reduce the risk of infecting wound. As stated in the study of Guo and DiPietro (2010), infection could disrupt and delay the process of wound healing. Irrigate wound with saline at room temperature. Irrigation is to clean out the wound. Cleansing removes debris and pathogens. However, one major drawback of this approach is that irrigation may accidentally remove areas of newly granulating tissue, thus will delay healing process (Kerstein, 1994). However, the National Institute for Health and Care Excellence (NICE, 2015) guideline states that necrotic material present in the margins of the wound could be sites for bacterial proliferation and should be removed through debridement. The SIGN (2010) guideline, nevertheless, could not find studies comparing debridement and no debridement in venous ulcer management. The guideline examined a number of debridement methods. Additionally, a prospective, double-blind, randomised controlled trial (RCT) (Weiss et al., 2013) suggests that tap water is as effective as normal saline for wound irrigation. There were no significant differences in the infection rates between wounds that were irrigated with tap water and those irrigated with saline solution. On the other hand, using tap water could be as effective and less costly for wound irrigation. The Scottish Intercollegiate Guidelines Network (SIGN, 2010) recommends that leg ulcers should be washed with tap water and dried carefully. Obtain wound swab as needed. Wound cultures is a tool to determine possible infection in the wound bed (NICE, 2012). However, reliability is concerned with consistency and the extent to which results are accurate. There would be a consensus over whether or not to clean the wound before swabbing. Donovan (1998) and Kiernan (1998) all advise irrigation with warmed normal saline to which remove excessive debris and exudate, thus removing surface contamination. Bowler et al (2001) suggest that the laboratory should be informed if the wound is not clean so as to exclude wound contaminants. It must also be noted that antiseptic cleansing solutions must be avoided as the results may be distorted (Cuzzell, 1993; Kiernan, 1998). Assess the wound and document findings on wound assessment chart. Proper wound assessment can significantly influence the intervention and prognosis (NHS, 2014a). In addition to assessment, the patient’s past medical history should also be taken. It allows healthcare practitioners determine the cause of the leg ulcer. The NHS (2014b) states that it is also important to treat the underlying cause of patient’s ulcer to prevent recurring of venous leg ulcer after treatment. Measure Doris wound and take photograph to sit as a baseline for wound care. Measuring wound diameter and taking a photograph would provide information to healthcare practitioners if wound contraction has begun and whether the wound is responding positively to interventions (NICE, 2015). Refer Doris to Tissue Viability Nurse. A specialist nurse such as the tissue viability nurse would help promote wound healing. Tissue viability nurses have extensive knowledge on how to manage acute, chronic or complex wounds (NHS, 2014a). They also provide advice and support for healthcare practitioners, patients and their families or cares (NHS, 2014a; SIGN, 2010). Since they are responsible in supporting wound care management in different healthcare settings, working closely with them would ensure that Doris receive quality care. A tissue viability nurse would also dispense advice on compression bandaging and other interventions to promote wound healing. Dress wound using hydrocolloid dressing. Dressings the wound will create a clean and optimum environment for wound healing (NICE, 2012). Based on the Cochrane Review moist environment promotes wounds to heal more quickly than a dry one (Palfreyman et al, 2006). Meanwhile, wounds left to dry form a scab or eschar which forces migrating epidermal cells to move deeper, prolonging the healing process (Kerstein, 1994). However, it could be argued another drawback of wound dressings that can be sometimes develop sensitivities to ingredients and can be toxic to the wound (Robinson, 2000). Therefore, choice of wound dressings will be dictated by the nature of the wound (Grey, et al, 2006). Wound dressing could be as simple as non-adherent dressing (NHS, 2014a). The NICE (2015) guideline states that there is insufficient evidence to support advanced dressings as more effective than conventional dressings in wound management. Another drawback is caution on removing of an adherent dressing which causes pain and may accidentally remove areas of newly granulating tissue, thus will delay healing process (Kerstein, 1994). Meanwhile, wound like Doris’ that is highly exuding and can be dress and cope with hydrogel dressings to avoid maceration (Jones et al 2006; Kerstein, 1994). Moreover, secondary dressings can be used as well to relieve pain such as hydrocolloid and to absorb more exudate like alginate (NICE, 2012). Educate Doris about the dressings, showering, bathing and how long dressings can be left in place and to contact District Nurse if dressing becomes loose or removed. Patient’s awareness of potential causes of poor/delayed wound healing (Kerstein, 1994). This would enable Doris to receive patient education about wound care and intervention and management. The NICE (2015) guideline states that part of patient-centred care is providing patients with sufficient information about their condition and encouraging them to participate in healthcare decision-making regarding their care. Discourage Doris of rubbing and scratching the wound. Scratching, rubbing and picking the wound can delay healing process and cause further injury to the tissue (Stander et al, 2003). Educate and encourage Doris to eat a balance diet and explain that protein is vital to wound healing and recovery. Optimal nutrition is essential to wounds healing. Informing the patient’s on the importance of good nutrition and improving the patient’s diet if needed is important for good prognosis of wound healing. Educate patient on essential diet for good wound healing e.g. protein (fish, meat, cheeses and eggs) and vitamin c (found in orange juice and vegetables) ( Bale, S and Jones, 2006). According to Dealey (2005) poor wound healing may indicate the patient’s nutritional status needs to be enhanced. If wound healing is poor accompanied by weight loss referral to dietician and prescribing practitioner for further advice and to consider supplemental nutrition for patient. Educate Doris to perform range of exercises whilst sitting. It activates venous pump by mobilising calf’s and feet whilst sitting and improve circulation and aid in wound healing (Callum, 1994). The NHS (2014b) states that it is also important to treat the underlying cause of patient’s ulcer to prevent recurring of venous leg ulcer after treatment. Performing a range of exercise during sitting could help improve wound healing (NHS, 2014b). Give contact number to Doris and instruct to call if there any other concern and arrange follow up visit. Arranging regular follow up to recognise risk factors and prevent further skin breakdown and reduce the risk of recurrence (NICE,2012). Refer Doris for Doppler assessment and for further compression therapy The aim is to identify potential arterial insufficiency that needs treatment and management (NICE, 2012). This will enable to provide information for long term intervention on maintaining integrity of the skin around the wound. Doppler assessment is necessary since this would assist healthcare practitioners in assessing leg ulcers. Although it is not diagnostic of venous ulceration, Doppler assessment could define a safe level for compression bandaging (NICE, 2015; SIGN, 2010). Doppler assessment is also helpful in determining when compression bandaging should not be used or is contraindicated (NICE, 2015). Hence, this assessment remains to be an important tool in reducing tissue damage due to bandage pressure. This type of assessment would provide information on the ankle brachial pressure index (ABPI). If ABPI REFERENCES Bale, S and Jones, V. (2006) Wound Care Nursing: a patient-centred approach (2nd edn). London: Mosby Elsevier. Baranoski, S. Ayello, E. (2008) Wound care essential: Practice Principles. Bowler, PG.,Duerden, BI., Armstrong, DG. (2001) Wound microbiology and associated approaches to wound management. Clin microbial Rev 14:244-69. Callum, N.(1994) The Nursing Management of Leg Ulcers in the Community: A critical Review of Research. University of Liverpool, Department of Nursing, Liverpool. Cuzzell,JZ. (1993) The right way to culture a wound. Am J Nurs 93 (5):48-50. Dealey, C. (2005) The Care of Wounds: a guide for nurses (3rd edn). Oxford: Blackwell Publishing. Donovan, S. (1998) Wound infection and wound swabbing. Prof Nurse 13:757-9 Gou, S. DiPietro, L. (2010) ‘Factors affecting wound healing’, Journal of Dental Research, 89(3), pp. 219-229. Grey, J.E., Enoch, S. and Harding, K.G. (2006) ABC of wound healing: wound assessment. British Medical Journal 332(7536), 285-288. Available at: http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1360405/ [Accessed 26 April 2015]. Hollinworth, H. (2005). The management of patients’ pain in wound care. Nursing Standard 20(7), 65-8. Iglesias, C., Nelson, E., Cullum, N. Torgerson, D. (2004) ‘VenUS I: A randomised controlled trial of two types of bandage for treating venous leg ulcers’, Health Technology Assessment, 8(29), pp. 1-105. Jones, V., Grey, J.E. and Harding, K.G. (2006b) ABC of wound healing: wound dressings. British Medical Journal 332(7544), 777-780. Available at: http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1420733/ [Accessed 26 April 2015]. Kerstein, M. (1994) Overview of wound healing in a moist environment. American Journal of Surgery, 167 (Supp 1a): 25-65 Kiernan,M. (1998) Role of swabbing in wound infection management. Community Nurse 4(6):45-6. Palfreyman, S.J., Nelson, E.A., Lochiel, R. and Michaels, J.A. (2006) Dressings for healing venous leg ulcers (Cochrane Review). The Cochrane Library. Issue 3. John Wiley Sons, Ltd. www.thecochranelibrary.com Available at: http://onlinelibrary.wiley.com/doi/10.1002/14651858.CD001103.pub2/full [Accessed 26 April 2015]. National Health Service (NHS) (2014a) Venous leg ulcer- Introduction Available at: http://www.nhs.uk/Conditions/Leg-ulcer-venous/Pages/Introduction.aspx [Accessed: 30 April 2015]. National Health Service (NHS) (2014b) Venous leg ulcer- treatment Available at: http://www.nhs.uk/Conditions/Leg-ulcer-venous/Pages/Treatment.aspx [Accessed 30 April 2015]. National Institute for Health and Care Excellence (NICE) (2015) Wound Care Products. London: NICE. NICE (2012) Leg ulcer – venous. Available at: http://cks.nice.org.uk/leg-ulcer-venous [Access 23 April 2015]. NMC (2013) Consent. Nursing and Midwifery Council. Available at: http://www.nmc-uk.org/Nurses-and-midwives/Regulation-in-practice/Regulation-in-Practice-Topics/consent/ [Accessed 24 March 2015]. NMC (2015) The Code: Professional standards of practice and behaviour for nurses and midwives. [pdf] London: Nursing and Midwifery Council. Available at: http://www.nmc-uk.org/Documents/NMC-Publications/revised-new-NMC-Code.pdf [Accessed 24 March 2015] O’Meara, S., Cullum, N. Nelson, E. (2009) ‘Compression for venous leg ulcers’, Cochrane Database of Systematic Reviews, 1:CD000265. Doi: 10.1002/14651858.CD0000265.pub2. Robinson, B.J. (2000) The use of a hydrofibre dressing in wound management. Journal of Wound Care 9 (1) 32-34 Rowley, S. and Clare, S. (2011) ‘ANTT: A standard approach to aseptic technique’, Nursing Times, 107(36), pp. 12-14. Scottish Intercollegiate Guidelines Network (SIGN) (2010) Management of chronic venous leg ulcers: A national clinical guidelines. Edinburgh: SIGN. Stander S., Steinhoff M., Schmelz M., Weisshaar E., Metze D and Luger T. (2003) Neurophysiology of pruritus: cutaneous elicitation of itch. Arch Dermatol. 139(11):1463–1470. Available at: http://www.ncbi.nlm.nih.gov/pubmed/14623706[Accessed 23 April 2015] Weiss, E., Oldham, G., Lin, M., Foster, T. and Quinn, J. (2013) ‘Water is a safe and effective alternative to sterile normal saline for wound irrigation prior to suturing: A prospective, double-blind, randomised, controlled clinical trial’, BMJ Open, 3(1). Pii: e001504. Doi: 10.1136/bmjopen-2012-001504 Available at: http://bmjopen.bmj.com/content/3/1/e001504.long [Accessed 30 April 2015]. World Health Organisation (2009) WHO Guidelines on Hand Hygiene in Health Care Available at: http://whqlibdoc.who.int/publications/2009/9789241597906_eng.pdf [Accessed 30 April 2015]. World Union of Wound Healing Societies (2004) Principles of best practice: Minimising pain at wound dressing-related procedures. A consensus document. London: MEP Ltd. Available at: http://www.wuwhs.org. [Accessed 26 April 2015].

Heart of Darkness Essay -- essays research papers

When considering a work of literature, the title can be just as important as the context of the story. Literary devices such as contrast and repetition help develop the symbolism of Joseph Conrad's novel, Heart of Darkness. The use of contrast can be seen within the differences between the black and white people along with the differences between the civilized and uncivilized. The phrase "Heart of Darkness" itself is repetitious to describe certain places, events, and people. Joseph Conrad successfully relates his title to the African continent, the people, how the people were treated, and the soul of Kurtz. The title can relate to the wilderness in the center of Africa where Marlow is headed. In the story, the commander sees England as many men viewed Africa. It is a "sea the colour of lead" and "sky the color of smoke" which conveys the place as dark and gloomy. Furthermore, Englishmen wanted to colonize Africa and they were willing to sacrifice their lives for the journey. Marlow shows that wilderness really isn't a place for men to be. The sheer size of "darkness" makes the people powerless, despite the fact that they feel that they can make improvements in Africa. Through it all, the darkness provides many challenges for the civilizers and as a result, their conditions become worse, causing them to achieve very little. Wilderness is a very significant symbol becau...

Legalizing Prostitution Essay -- Prostitution, Sex, Security

Catherine Smith is a single 42 year old woman with two children. Her job as a secretary is no longer sufficient enough to cover her bills. She does not have a college degree and her job will not cover any part of tuition if she does decide to attend college. One night, while coming home late from work, she noticed women walking around on the street counting their earnings for the night. That is when she acquired the idea to become a prostitute. The Merriam-Webster dictionary defines prostitution as the act or practice of engaging in promiscuous sexual relations in exchange for money. These type of situations occur on a daily basis. Some women really enjoy having sex, so why wouldn’t they want payment for it as well. Prostitution should be legalized in the United States. Prostitution is looked down on as an immoral activity. Some people do not even consider it to be a profession. It is indeed morally wrong but maybe it is considered so because of social norms. Women who participate in this profession are seen as harlots and tramps and a disgraceful member of society. Some of these women are addicted to drugs, they have no other choice but to be involved in the profession while others have been coerced into it. Most of their backgrounds involve terrible role models while others have parents that forced them into doing these acts. Prostitution is an internationally known trade. Internationally this trade can be found anywhere from Bangladesh to China. It is known to go back as far as 2400 BC. Within this historically and largely practiced trade comes several types of prostitution; Child prostitution, street, brothels, private, door knock, Citizens Band (CB) radio, individual, survival, and sex for drugs. Child prostitution is... ...measure, but if fine-tuned correctly and if prostitutes are taken into account then it sure will help bring down rates. Works Cited Clemmit, Marcia. â€Å"Prostitution Debate.† CQ Press. 18.19 (2008): 435-438. CQ Researcher. Web. 16 Oct. 2015. Milstein, Susan A. Taking Sides Clashing Views in Human Sexuality. Ed. William J. Taverner and Ryan W. McKee. New York: McGraw-Hill, 2009. Print. Sanders, Teela, Maggie O’Neil, and Jane Pitcher. Prostitution: Sex Work, Policy, and Politics. London: SAGE, 2009. eBook Collection. Web. 17 Oct. 2015. Wurth, Margaret H, et al., â€Å"Condoms as Evidence of Prostitution in the United States and the Criminalization of Sex Work.† Journal of the International AIDS Society. 16.1 (2013): 1 - 3. Academic Search Complete. Web. 16 Oct. 2015. Clark, Charles S. â€Å"Prostitution.† 3.22 (1993): n. pag. CQ Researcher. Web. 23 Oct. 2015

Solitude of the Garage :: Descriptive Essay About A Place

Solitude of the Garage I walked outside into the cool April morning. The air around me was a slightly stinging cold; nevertheless, I took a big deep breath of the refreshing mountain air. I walked over to my dads red and white 1979 Ford F150 pickup and started it for him. I brought it around to the front of the house, put the transmission in neutral, and set the parking brake. After hopping out of the cab, I met my dad coming out of the house, and went around the front of the truck. I hopped into the passenger seat while my dad got into the drivers seat. We fastened our seat belts and we headed off to Paonia. I was looking for a new dirt bike, and I was going to Paonia to look at a 1990 Honda CR 125. I had owned three dirt bikes before, but I had sold each one in order to buy another one with more power, and here I was again ready to buy my fourth. When we arrived at Jared Morton's house, the owner of the bike, he already had the bike out. He was making sure that the bike was in perfect shape for me to see. My dad parked the truck, and we both hopped out to greet Jared. We walked over to his garage, where the bike was located. I examined the bike and asked him questions about it, like how long he had had the bike and how often he had ridden it. The bike had a seat height of 34 inches. The body of the bike was a dull orange color, with the frame being white. It had inverted racing forks that had fenders on them to protect them from dust and debris. The stock handle bars were replaced with Renthal bars for more precise steering. The front tire was good, but the rear tire was a little worn down as if he had drove it on the pavement too much. The bikes exhaust had also been replaced with a FMH racing pipe. Jared did all these modifications to the bike because he had competed in races, and he needed the bike to be in excellent mechanical shape. After I was done looking at the bike, Jared got on it, gave it a couple of kick-starts, and it started right up. He got off and let me test-drive the bike.

Pay Structure

Range of grade and pay systems / structures, their ‘fit’ for organisational context and link to strategy 1. Pay structure (3 or 4) Broad-banding Job family Spot rates 2. 2 Performance Appraisal Armstrong (1998) points out that the performance appraisal schemes is essential for organization which often contain ratings of performance factors, such as volume, quality and knowledge of work, dependability, innovation, staff development and communication and an overall rating. Clive Fletcher (1997) states that the first step to appraise performance is to decide on the aims of appraisal from both organization and participants’ perspective.The appraisal principle today stresses the importance of fairness within organization. From organization perspective, there are five basic appraisal principles of performance, which are improving performance, motivating staff, succession planning, identifying potential, promoting manager-subordinate dialogue and formal assessment of uns atisfactory performance. While participants will pay more attention to the accurate and fair of assessment, the quality of their current relationship with appraiser, and the influence of appraisal on their reward and welfare.David A. Hume (1998) concludes six most common performance appraisal systems which are most effective are as follows: †¢ Appraisal by superior’s superior †¢ Appraisal by personnel staff †¢ Appraisal by peers †¢ Appraisal by subordinates †¢ Self- Appraisal †¢ Appraisal by assessment centre These performance appraisal systems can be realized by documentation such as rating (alphabetical/numerical/graphical), forced choice rating and free/controlled written report.What’s more, interview through tell and sell, tell and listen and problem solving style. Finally, follow-up the two methods mentioned above to continually assess the performance of staff and managers. DIYS performance appraisal can apply this system to all of ma nagers and staff, and relate the assessment to their performance pay. In addition, Ward, Peter. (1997) claims that other assessment methods employee survey, ability test, personality inventories, development centers and 360-degree feedback could be integrated as well.

Nike’s Market Audit Essay

The marketing audit is a fundamental part of the marketing planning process. It is conducted not only at the beginning of the process, but also at a series of points during the implementation of the plan. The marketing audit considers both internal and external influences on marketing planning, as well as a review of the plan itself. Marketing Audit considers the basics of the marketing audit, and introduces a marketing audit checklist. The checklist is designed to answer the question, what is the current marketing situation? Marketing audit could be considered under three key headings: * The Internal Marketing Environment. * The External Marketing Environment. * A Review of the Current Marketing Plan. â€Å"Where is the business now? † is a core marketing question as it is concerned with how the business is performing in its marketplace. To answer this question one of the primary activities of the marketing function in a business is to undertake an audit of the market for the business. Once this question has been answered then the business can take decisions over setting and implementing their strategies to overcome the anticipated challenges. Now lets have a look at the way the companies, that had been selected previously to illustrate the Marketing mix, are conducting the Market Audit to achieve their goals†¦ Nike Nike operates its business within the sports footwear and apparel market. Originally designing and producing running shoes, their portfolio has broadened to include a wide range of sports and leisure wear. This is all endorsed by top sporting personalities and has gained a faithful reputation among them. Mission statement of Nike†¦ In its mission statement Nike expresses that it requires doing business in a responsible way, leading to sustainable financial growth. With the advances in technology, HR practices, the well informed and trained work force, there is very little left to differentiate organizations. Being seen to go further than the minimum required on social issues can attract and retain customers. This green cleansing attracts attention to the organization; they are viewed as caring and social responsible (Mullins, L. 2005). In a marketing research done by the company the following blemishes could be revealed. A report, on the business practices of Nike through its supply chain accused the organization of being involved in poor working conditions, violations of labor rights, low wages and harassment of its workforce. Nike takes these reports seriously. On the basis of the research findings the company has intensified the monitoring of its suppliers and right away did take actions and implemented to rectify the flaws. This is the importance of an Audit to a company to maintain its standards and the good reputation. * Internal Marketing Audit * Value chain Nike’s supply chain provides a clear view of the extent of the global nature of the company. Nike’s headquarters are in America; however, virtually all of its production takes place outside of the United States. Nike’s supply chain upstream begins with the materials used in the production of its products. Many of these materials used in production are available in the locations which the manufacturing takes place, but some specialized materials have to be imported to the manufacturing company. Now lets take a look at how they’ve overcome their challenges by getting the aid of an internal marketing audit considering two instances. Past options| Outsourcing of all production| Rationale| Reduced costs| Future Options| Outsource with stronger control| Rationale| Speed up reporting of any problems in production, the supply chain, the greater the distance the slower the reporting of problems| Critical Success Factor| Reduce problems associated with distance, i. e. quality, consistency and value| Change of Focus| Although still outsourcing, they would gain more control over production. | Past options| Target USA| Rationale| Demand and growth for footwear in the US was rapid. Future Options| Future option is to enter EU markets| Rationale| To expand into growing markets as US is near saturation. | Critical Success Factor| organic growth as well as by acquisition, also brand name, goodwill- therefore there is a match is CSF to succeed| Change of Focus| Maybe have to target marketing in a different way| * Portfolio analysis in current product (BCG Matrix) The BCG matrix method is based on the product life cycle theory that can be used to determine what priorities should be given in the product portfolio of a business unit. To ensure long-term value creation, a company should have a portfolio of products that contains both high-growth products in need of cash inputs and low-growth products that generate a lot of cash. It has 2 dimensions: market share and market growth. The basic idea behind it is that the bigger the market share a product has or the faster the product’s market grows the better it is for the company. Placing products in the BCG matrix results in 4 categories in a portfolio of a company: 1. Stars (high growth, high market share) use large amounts of cash and are leaders in the business so they should also generate large amounts of cash. * frequently roughly in balance on net cash flow. Through the BCG analysis for Nike, what has been revealed is that Nike is established within its markets, benefiting from economies of scale. And this places them in the Cash Cows category on the Matrix. Where the Cash cows market growth has slowed, and the products hold a fairly stable market share. * External Marketing Audit * Macro Environment PESTEL This will consider the influences of about six factors on the organization, both in the past and with future strategic plans. Following information could be gathered about Nike through a PESTEL analysis†¦ I. Political ) Striking dock workers b) Political unrest in the production countries.

Cost Accounting Answers

CHAPTER 4 JOB COSTING 4-1Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2In a job-costing system, costs are assigned to a distinct unit, batch, or lot of a product or service.In a process-costing system, the cost of a product or service is obtained by using broad averages to assign costs to masses of identical or similar units. 4-3An advertising campaign for Pepsi is likely to be very specific to that individual client. Job costing enables all the specific aspects of each job to be identified. In contrast, the processing of checking account withdrawals is similar for many customers. Here, process costing can be used to compute the cost of each checking account withdrawal. -4The seven steps in job costing are: (1) identify the job that is the chosen cost object, (2) identify the direct costs of the job, (3) select the cost-allocation bases to use for allocating indirect costs to the job, (4) identify the indirect costs associated with each cost-allocation base, (5) compute the rate per unit of each cost-allocation base used to allocate indirect costs to the job, (6) compute the indirect costs allocated to the job, and (7) compute the total cost of the job by adding all direct and indirect costs assigned to the job. -5Major cost objects that managers focus on in companies using job costing are a product such as a specialized machine, a service such as a repair job, a project such as running the Expo, or a task such as an advertising campaign. 4-6Three major source documents used in job-costing systems are (1) job cost ecord or job cost sheet, a document that records and accumulates all costs assigned to a specific job, starting whe n work begins (2) materials requisition record, a document that contains information about the cost of direct materials used on a specific job and in a specific department; and (3) labor-time sheet, a document that contains information about the amount of labor time used for a specific job in a specific department. -7The main advantages of using computerized source documents for job cost records are the accuracy of the records and the ability to provide managers with instantaneous feedback to help control job costs. 4-8Two reasons for using an annual budget period are a. The numerator reason––the longer the time period, the less the influence of seasonal patterns in overhead costs, and b. The denominator reason––the longer the time period, the less the effect of variations in output levels or quantities of the cost-allocation bases on the allocation of fixed costs. -9Actual costing and normal costing differ in their use of actual or budgeted indirect cost rates: | |Actual |Normal | | |Costing |Costing | |Direct-cost rates |Actual rates |Actual rates | |Indirect-cost rates |Actual rates |Budgeted rates |Each costing method uses the actual quantity of the direct-cost input and the actual quantity of the cost-allocation base. 4-10A house construction firm can use job cost information (a) to determine the profitability of individual jobs, (b) to assist in bidding on future jobs, and (c) to evaluate professionals who are in charge of managing individual jobs. 4-11The statement is false. In a normal costing system, the Manufacturing Overhead Control account will not, in general, equal the amounts in the Manufacturing Overhead Allocated account.The Manufacturing Overhead Control account aggregates the actual overhead costs incurred while Manufacturing Overhead Allocated allocates overhead costs to jobs on the basis of a budgeted rate times the actual quantity of the cost-allocation base. Underallocation or overallocation of indirect (overh ead) costs can arise because of (a) the Numerator reason––the actual overhead costs differ from the budgeted overhead costs, and (b) the Denominator reason––the actual quantity used of the allocation base differs from the budgeted quantity. 4-12Debit entries to Work-in-Process Control represent increases in work in process.Examples of debit entries under normal costing are (a) direct materials used (credit to Materials Control), (b) direct manufacturing labor billed to job (credit to Wages Payable Control), and (c) manufacturing overhead allocated to job (credit to Manufacturing Overhead Allocated). 4-13Alternative ways to make end-of-period adjustments to dispose of underallocated or overallocated overhead are as follows: (i)Proration based on the total amount of indirect costs allocated (before proration) in the ending balances of work in process, finished goods, and cost of goods sold. ii)Proration based on total ending balances (before proration) in w ork in process, finished goods, and cost of goods sold. iii) Year-end write-off to Cost of Goods Sold. iv) The adjusted allocation rate approach that restates all overhead entries using actual indirect cost rates rather than budgeted indirect cost rates. 4-14A company might use budgeted costs rather than actual costs to compute direct labor rates because it may be difficult to trace direct labor costs to jobs as they are completed (for example, because bonuses are only known at the end of the year). -15Modern technology of electronic data interchange (EDI) is helpful to managers because it ensures that a purchase order is transmitted quickly and accurately to suppliers with minimum paperwork and costs. 16. (10 min) Job order costing, process costing. a. Job costingl. Job costing b. Process costingm. Process costing c. Job costingn. Job costing d. Process costingo. Job costing e. Job costingp. Job costing f. Process costingq. Job costing g. Job costingr. Process costing h. Job costin g (but some process costing)s. Job costing i.Process costingt. Process costing j. Process costingu. Job costing k. Job costing 4-17(20 min. )Actual costing, normal costing, accounting for manufacturing overhead. 1. [pic]=[pic] =[pic]= 1. 80 or 180% [pic]=[pic] =[pic]= 1. 9 or 190% 2. Costs of Job 626 under actual and normal costing follow: ActualNormal CostingCosting Direct materials$ 40,000$ 40,000 Direct manufacturing labor costs30,00030,000 Manufacturing overhead costs $30,000 ( 1. 90; $30,000 ( 1. 80 57,000 54,000 Total manufacturing costs of Job 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 = $145,000 There is no under- or overallocated overhead under actual costing because overhead is allocated under actual costing by multiplying actual manufacturing labor costs and the actual manufacturing overhead rate. This, of course equals the actual manufacturing overhead costs. All actual overhead costs are allocated to products. Hence, there is no under- or overallocated overhead. 4-18(20 -30 min. ) Job costing, normal and actual costing. 1. pic]=[pic] = [pic] =$50 per direct labor-hour [pic]=[pic] = [pic] =$40 per direct labor-hour These rates differ because both the numerator and the denominator in the two calculations are different—one based on budgeted numbers and the other based on actual numbers. |2a. |Laguna |Mission | | |Model |Model | | Normal costing | | | |Direct costs | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($50 ( 960; $50 ( 1,050) |48,000 |52,500 | |Total costs |$191,710 |$221,370 | |2b.Actual costing | | | |Direct costs | | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($40 ( 960; $40 ( 1,050) |38,400 |42,000 | |Total costs |$182,110 |$210,870 | 3. Normal costing enables Am esbury to report a job cost as soon as the job is completed, assuming that both the direct materials and direct labor costs are known at the time of use. Once the 960 direct labor-hours are known for the Laguna Model (June 2011), Amesbury can compute the $191,710 cost figure using normal costing. Amesbury can use this information to manage the costs of the Laguna Model job as well as to bid on similar jobs later in the year. In contrast, Amesbury has to wait until the December 2011 year-end to compute the $182,110 cost of the Laguna Model using actual costing.Although not required, the following overview diagram summarizes Amesbury Construction’s job-costing system. [pic] 4-19(10 min. )Budgeted manufacturing overhead rate, allocated manufacturing overhead. 1. Budgeted manufacturing overhead rate = [pic] = [pic] = $24 per machine-hour |2. |Manufacturing |= |Actual |( |Budgeted manufacturing | | |overhead | |machine-hours | |overhead rate | | |allocated | | | | | = 170,000 ? $2 4 = $4,080,000 3.Since manufacturing overhead allocated is greater than the actual manufacturing overhead costs, Gammaro overallocated manufacturing overhead: Manufacturing overhead allocated$4,080,000 Actual manufacturing overhead costs 4,050,000 Overallocated manufacturing overhead$ 30,000 4-20(20-30 min. )Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the product costing system is [pic] Budgeted manufacturing overhead divided by allocation base: Machining overhead:[pic] = $36 per machine-hour Assembly overhead:[pic] = 180% of direct manuf. labor costs 2. Machining department, 2,000 hours ( $36$72,000 Assembly department, 180% ( $15,000 27,000 Total manufacturing overhead allocated to Job 494$99,000 3.MachiningAssembly Actual manufacturing overhead$2,100,000$ 3,700,000 Manufacturing overhead allocated, $36 ( 55,000 machine-hours1,980,000— 180% ( $2,200,000 — 3,960,000 Underallocated (Overallocated)$ 120,000$ (260,000) 4-21 (20(2 5 min. ) Job costing, consulting firm. 1. Budgeted indirect-cost rate for client support can be calculated as follows: Budgeted indirect-cost rate = $13,600,000 ? $5,312,500 = 256% of professional labor costs 2. At the budgeted revenues of $21,250,000 Taylor’s operating income of $2,337,500 equals 11% of revenues. Markup rate = $21,250,000 ? $5,312,500 = 400% of direct professional labor costs 3. Budgeted costsDirect costs: Director, $198 ( 4$ 792 Partner, $101 ( 171,717 Associate, $49 ( 422,058 Assistant, $36 ( 153 5,508$10,075 Indirect costs: Consulting support, 256% ( $10,075 25,792 Total costs$35,867 As calculated in requirement 2, the bid price to earn an 11% income-to-revenue margin is 400% of direct professional costs. Therefore, Taylor should bid 4 ( $10,075 = $40,300 for the Red Rooster job. Bid price to earn target operating income-to-revenue margin of 11% can also be calculated as follows: Let R = revenue to earn target income R – 0. 11R = $35,867 0. 89R = $ 35,867 R = $35,867 ? 0. 89 = $40,300 Or Direct costs $10,075 Indirect costs 25,792Operating income (0. 11 ( $40,300) 4,433 Bid price$40,300 4-22(15–20 min. )Time period used to compute indirect cost rates. 1. | |Quarter | | |1 |2 |3 |4 |Annual | |(1) Pools sold |700 |500 |150 |150 |1,500 | |(2) Direct manufacturing labor hours (0. 5 ( |350 |250 |75 |75 |750 | Row 1) | | | | | | |(3) Fixed manufacturing overhead costs |$10,500 |$10,500 |$10,500 |$10,500 |$42,000 | |(4) Budgeted fixed manufacturing overhead |$30 |$42 |$140 |$140 |$56 | |rate per direct manufacturing labor hour | | | | | | |($10,500 ( Row 2) | | | | | | | |Budgeted Costs Based on Quarterly | | |Manufacturing Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$ 1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufac turing overhead costs | 10,500 | 10,500 | |($42 ( 250 hours; $140 ? 5 hours) | | | |Total manufacturing costs |$21,250 |$13,725 | |Divided by pools manufactured each quarter | ? 500 | ? 150 | |Manufacturing cost per pool |$ 42. 50 |$ 91. 50 | 2. | |Budgeted Costs Based on Annual Manufacturing | | |Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 14,000 | 4,200 | |($56 ( 250 hours; 75 hours) | | | |Total manufacturing costs |$24,750 |$7,425 | |Divided by pools manufactured each quarter | ( 500 | ( 150 | |Manufacturing cost per pool |$ 49. 50 |$49. 50 | 3. | |2nd Quarter |3rd Quarter | |Prices based on quarterly budgeted manufacturing overhead rates calculated in |$55. 25 |$118. 5 | |requirement 1 | | | |($42. 50 ( 130%; $91. 50 ( 130%) | | | |Price based on annual budgeted manufacturing overhead rates calculated in |$64. 35 |$64. 35 | |requirement 2 | | | |($49. 50 ( 130%; $49. 50 ( 130%) | | |Splash should use the budgeted annual manufacturing overhead rate because capacity decisions are based on longer annual periods rather than quarterly periods. Prices should not vary based on quarterly fluctuations in production. Splash could vary prices based on market conditions and demand for its pools. In this case, Splash would charge higher prices in quarter 2 when demand for its pools is high. Pricing based on quarterly budgets would cause Splash to do the opposite—to decrease rather than increase prices! 4-23(10–15 min. ) Accounting for manufacturing overhead. 1. Budgeted manufacturing overhead rate= [pic] = $30 per machine-hour 2. Work-in-Process Control7,350,000 Manufacturing Overhead 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 insignificant amount of actual manufacturing overhead costs $50,000 ? $7,300,000 = 0. 68%. Manufacturing Overhead Allocated7,350,000 Manufacturing Department Overhead Control7,300,000 Cost of Goods Sold50,000 4-24(35(45 min. ) Job costing, journal entries. Some instructors may also want to assign Exercise 4-25. It demonstrates the relationships of the general ledger to the underlying subsidiary ledgers and source documents. 1. An overview of the product costing system is: 2. & 3. This answer assumes COGS given of $4,020 does not include the writeoff of overallocated manufacturing overhead. |2. (1) Materials Control |800 | | | |Accounts Payable Control | |800 | | |(2) Work-in-Process Control |710 | | | |Materials Control | |710 | | |(3) Manufacturing Overhead Control |100 | | | |Materials Control | |100 | | |(4) Work-in-Process Control |1,300 | | | |Manufacturing Overhead Control |900 | | | |Wages Payable Control | |2,200 | | |(5) Manufacturing Overhead Control | 400 | | | |Accumulated Depreciation––buildings and | | | | |manufacturing equipment | |400 | | |(6) Manufacturing Overhead Control | 550 | | | |Miscellaneous accounts | |550 | | |(7) Work-in-Process Control |2,080 | | | |Manufacturing Overhead Allocated | |2,080 | | |(1. 60 ( $1,300 = $2,080) | | | | |(8) Finished Goods Control |4,120 | | | |Work-in-Process Control |4,120 | | |(9) Accounts Receivable Control (or Cash) |8,000 | | | |Revenues | |8,000 | | |(10) Cost of Goods Sold |4,020 | | | |Finished Goods Control | |4,020 | | |(11) Manufacturing Overhead Allocated |2,080 | | | |Manufacturing Overhead Control | |1,950 | | |Cost of Goods Sold | |130 | 3. |Materials Control | |Bal. /1/2011 |100 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control | |(3) Manufacturing Overhead Control (Materials |710 | |(Purchases) |800 |used) | | | | | |100 | |Bal. 12/31/2011 |90 | | | |Work-in-Process Control | |B al. /1/2011 |60 |(8) Finished Goods Control (Goods completed) | | |(2) Materials Control (Direct | | |4,120 | |materials) |710 | | | |(4) Wages Payable Control (Direct | | | | |manuf. labor) | | | | |(7) Manuf. Overhead Allocated |1,300 | | | | | | | | | |2,080 | | | |Bal. 2/31/2011 |30 | | | |Finished Goods Control | |Bal. 1/1/2011 |500 |(10) Cost of Goods Sold |4,020 | |(8) WIP Control | | | | |(Goods completed) |4,120 | | | |Bal. 12/31/2011 |600 | | | Cost of Goods Sold | |(10) Finished Goods Control (Goods | |(11) Manufacturing Overhead Allocated (Adjust | | |sold) |4,020 |for overallocation) | | | | | |130 | |Bal. 12/31/2011 |3,890 | | | |Manufacturing Overhead Control | | (3) Materials Control (Indirect materials)| |(11) To close |1,950 | |(4) Wages Payable Control (Indirect manuf. |100 | | | |labor) | | | | |(5) Accum. Deprn.Control (Depreciation) |900 | | | |(6) Accounts Payable Control | | | | |(Miscellaneous) |400 | | | | | | | | | |550 | | | |Bal. |0 | | | Manufacturing Overhead Allocated | |(11) To close |2,080 |(7) Work-in-Process Control (Manuf. overhead | | | | |allocated) |2,080 | | | |Bal. | 0 | 4-25(35 minutes) Journal entries, T-accounts, and source documents. 1. i. Direct Materials Control 124,000 Accounts Payable Control124,000 Source Document: Purchase Invoice, Receiving Report Subsidiary Ledger: Direct Materials Record, Accounts Payable ii. Work in Process Control a 122,000 Direct Materials Control122,000Source Document: Material Requisition Records, Job Cost Record Subsidiary Ledger: Direct Materials Record, Work-in-Process Inventory Records by Jobs iii. Work in Process Control80,000 Manufacturing Overhead Control54,500 Wages Payable Control134,500 Source Document: Labor Time Sheets, Job Cost Records Subsidiary Ledger:, Manufacturing Overhead Records, Employee Labor Records, Work-in-Process Inventory Records by Jobs iv. Manufacturing Overhead Control129,500 Salaries Payable Control 20,000 Accounts Payable Control 9,500 Accumulated Depreciation Control 30,000 Rent Payable Control 70,000 Source Document: Depreciation Schedule, Rent Schedule, Maintenance wages due, Invoices for miscellaneous factory overhead items Subsidiary Ledger: Manufacturing Overhead Records v.Work in Process Control200,000 Manufacturing Overhead Allocated200,000 ($80,000 [pic] $2. 50) Source Document: Labor Time Sheets, Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs vi. Finished Goods Control b387,000 Work in Process Control387,000 Source Document: Job Cost Record, Completed Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs, Finished Goods Inventory Records by Jobs vii. Cost of Goods Sold c432,000 Finished Goods Control432,000 Source Document: Sales Invoice, Completed Job Cost Record Subsidiary Ledger: Finished Goods Inventory Records by Jobs viii. Manufacturing Overhead Allocated200,000Manufacturing Overhead Control ($129,500 + $54,500)184,000 Cost of Goods Sold 16,000 Source Document: Prior Journal Entries ix. Administrative Expenses 7,000 Marketing Expenses120,000 Salaries Payable Control30,000 Accounts Payable Control90,000 Accumulated Depreciation, Office Equipment 7,000 Source Document: Depreciation Schedule, Marketing Payroll Request, Invoice for Advertising, Sales Commission Schedule. Subsidiary Ledger: Employee Salary Records, Administration Cost Records, Marketing Cost Records. aMaterials used = [pic] + Purchases – [pic] [pic] b[pic] = [pic] + [pic] – [pic] [pic] cCost of goods sold = [pic] + [pic] – [pic] [pic] 2. T-accounts Direct Materials Control | |Bal. 1/1/2011 |9,000 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control (Purchases) | | |122,000 | | |124,000 | | | |Bal. 12/31/2011 |11,000 | | | Work-in-Process Control | |Bal. 1/1/2011 |6,000 |(6) Finished Goods Control (Cost of goods | | |(2) Materials Control | |manufactured) | | |(Direct materials used) |122,000 | |387,000 | |(3) Wages Payable Control (Direct manuf. labor)| | | | |(5) Manuf.Overhead Allocated |80,000 | | | | | | | | | |200,000 | | | |Bal. 12/31/2011 |21,000 | | | |Finished Goods Control | |Bal. 1/1/2011 |69,000 |(7) Cost of Goods Sold |432,000 | |(6) WIP Control | | | | |(Cost of goods manuf. ) |387,000 | | | |Bal. 2/31/2011 |24,000 | | | |Cost of Goods Sold | |(7) Finished Goods Control (Goods sold) | |(8) Manufacturing Overhead Allocated (Adjust | | | |432,000 |for overallocation) | | | | | |16,000 | | | | | | Manufacturing Overhead Control | |(3) Wages Payable Control | |(8) To close |184,000 | |(Indirect manuf. labor) |54,500 | | | |(4) Salaries Payable Control (Maintenance) | | | | |(4) Accounts Payable Control (Miscellaneous) |20,000 | | | |(4) Accum. Deprn.Control (Depreciation) | | | | |(4) Rent Payable Control (Rent) |9,500 | | | | | | | | | |30,000 | | | | | | | | | |70,000 | | | |Bal. |0 | | | |Manufacturing Overhead Allocated | |(8) To close |200,000 |(5) Work-in-Process Contr ol (Manuf. verhead | | | | |allocated) | | | | | |200,000 | | | |Bal. | 0 | 4-26(45 min. )Job costing, journal entries. Some instructors may wish to assign Problem 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 Control |150 | | |Accounts Payable Control | |150 | |(2) Work-in-Process Control |145 | | |Materials Control | |145 | |(3) Manufacturing Department Overhead Control | 10 | | |Materials Control | |10 | |(4) Work-in-Process Control | 90 | | |Wages Payable Control | |90 | |(5) Manufacturing Department Overhead Control | 30 | | |Wages Payable Control | |30 | |(6) Manufacturing Department Overhead Control | 19 | | |Accumulated Depreciation | |19 | |(7) Manufacturing Department Overhead Control | 9 | | |Various liabilities | |9 | |(8) Work-in-Process Control | 63 | | |Manufacturing Overhead Allocated | |63 | |(9) Finished Goods Control |294 | | |Work-in-Process Control | |294 | |(10a)Cost of Goods Sold |292 | | |Finished Goods Control | |292 | |(10b) Accounts Receivable Control (or Cash ) |400 | | |Revenues | |400 | The posting of entries to T-accounts is as follows: |Materials Control | |Work-in-Process Control | |Bal 12 |(2) 145 | |Bal. |(9) 294 | | | | |(2) 145 | | | | | |(4) 90 | | | | | |(8) 63 | | |(1) 150 |(3) 10 | | | | |Bal. 7 | | | | | | | | | | | | | | |Bal. | | |Finished Goods Control | |Cost of Goods Sold | |Bal. 6 |(10a) 292 | |(10a) 292 | | |(9) 294 | | |(11) 5 | | |Bal. 8 | | | | | |Manufacturing Department | | |Overhead Control | |Manufacturing Overhead Allocated | |(3) 10 |(11) 68 | |(11) 63 |(8) 63 | |(5) 30 | | | | | |(6) 19 | | | | | |(7) 9 | | | | | Accounts Payable Control | |Wages Payable Control | | |(1) 150 | | |(4) 90 | | | | | |(5) 30 | |Accumulated Depreciation | |Various Liabilities | | |(6) 19 | | |(7) 9 | Accounts Receivable Control | |Revenues | |(10b) 400 | | | | (10b) 400 | | | | | | | The ending balance of Work-in-Process Control is $6. 3. (11) Manufacturing Overhead Allocated63 Cost of Goods Sold5 Manufacturing Department Overhead Control68 Entry posted to T-accounts in Requirement 2. 4-27(15 min. )Job costing, unit cost, ending work in progress. 1. Direct manufacturing labor rate per hour |$26 |   | |Manufacturing overhead cost allocated |$20 |   | |per manufacturing labor-hour | | | |   |Job M1 |Job M2 | |Direct manufacturing labor costs |$273,000 |$208,000 | |Direct manufacturing labor hours ($273,000[pic]$26; | 10,500 | 8,000 | |$208,000[pic]$26) | | | |Manufacturing overhead cost allocated (10,500 [pic] $20; |$210,000 |$160,000 | |8,000 [pic] $20) | | | | | | | |Job Costs May 2011 |Job M1 |Job M2 | |Direct materials |$ 78,000 |$ 51,000 | |Direct manufacturing labor | 273,000 | 208,000 | |Manufacturing overhead allocated | 210,000 | 160,000 | |Total costs |$561,000 |$419,000 | 2. |Number of pipes produced for Job M1 |1,100 |   | |Cost per pipe ($561,000 [pic]1,100) |$510 |   | 3. Finished Goods Control561,000 Work-in-Process Control 561,000 4.Rafael Company began May 2011 with no work-in-process inventory. During May, it started and finished M1. It also started M2, which is still in work-in-process inventory at the end of May. M2’s manufacturing costs up to this point, $419,000, remain as a debit balance in the Work-in-Process Inventory account at the end of May 2011. 4-28(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for professional labor=$59 per professional labor-hour Actual indirect cost rate = [pic]=$42 per professional labor-hour [pic] = [pic]=$55 per professional labor-hour Budgeted indirect cost rate = [pic]=$43 per professional labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$59 |$59 |$55 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Ra te |$42 |$43 |$43 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. |(a) |(b) |(c) | | Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct Costs |$59 ( 160 = $ 9,440 |$59 ( 160 = $ 9,440 |$55 ( 160 = $ 8,800 | |Indirect Costs |$42 ( 160 = 6,720 |$43 ( 160 = 6,880 |$43 ( 160 = 6,880 | |Total Job Costs |$16,160 |$16,320 |$15,680 | All three costing systems use the actual professional labor time of 160 hours. The budgeted 150 hours for the Pierre Enterprises audit job is not used in job costing. However, Chico may have used the 150 hour number in bidding for the audit. The actual costing figure of $16,160 is less than the normal costing figure of $16,320 because the actual indirect-cost rate ($42) is less than the budgeted indirect-cost rate ($43).The normal costing figure of $16,320 is more than the variation of normal costing (based on budgeted rates for direct costs) figure of $15,680, because the actual direct-cost rate ($59) is more than the budge ted direct-cost rate ($55). Although not required, the following overview diagram summarizes Chico’s 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 indirect cost rate = [pic]=$50 per architectural labor-hour [pic] = [pic]=$90 per architectural labor-hour Budgeted indirect cost rate = [pic]=$54 per architectural labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$92 |$92 |$90 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$50 |$54 |$54 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. (a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct Costs |$92 ( 250 = $23,000 |$92 ( 250 = $23,000 |$90 ( 250 = $22,500 | |Indirect Costs |$50 ( 250 = 12,500 |$54 ( 250 = 13,500 |$54 ( 250 = 13,500 | |Total Job Costs |$35,500 |$36,500 |$36,000 | All three costing systems use the actual architectural labor time of 250 hours. The budgeted 275 hours for the Champ Tower job is not used in job costing. However, Braden Brothers may have used the budgeted number of hours in bidding for the job. 30. (30 min. ) Proration of overhead. [pic] = [pic] [pic] 2. Overhead allocated = 50% [pic] Actual direct manufacturing labor cost = 50% [pic] $228,000 = $114,000 |Underallocated |= |Actual |– |Allocated plant | | | |manufacturing | |manufacturing | |overhead costs | | | |overhead | |overhead costs | | | | = $117,000 – $114,000 = $3,000 Underallocated manufacturing overhead = $3,000 3a. All underallocated manufacturing overhead is written off to cost of goods sold. Both work in process (WIP) and finished goods inventory remain unchanged. |Account |Dec. 31, 2011 |Proration of $3,000 |Dec. 31, 2011 | | |Balance |Underallocated |Balance | | |(Before Proration) |Manuf.Overhead |(After Proration) | | |(1) |(2) |(3) = (1) + (2) | |WIP |$ 50,700 |$ 0 |$ 50,700 | |Finished Goods |245,050 |0 |245,050 | |Cost of Goods Sold | 549,250 | 3,000 | 552,250 | |Total |$845,000 |$3,000 |$848,000 | 3b. Underallocated manufacturing overhead prorated based on ending balances: |Account |Dec. 31, 2011 Account |Account |Proration of $3,000 |Dec. 1, 2011 Account | | |Balance |Balance as a |Underallocated |Balance | | |(Before Proration) |Percent of Total |Manuf. Overhead |(After Proration) | | |(1) |(2) = (1) ? $845,000 |(3) = (2)[pic]$3,000 |(4) = (1) + (3) | |WIP |$ 50,700 |0. 06 |0. 06 [pic] $3,000 = $ 180 |$ 50,880 | |Finished Goods |245,050 |0. 29 |0. 29 [pic] $3,000 = 870 |245,920 | |Cost of Goods Sold | 549,250 |0. 65 |0. 5 [pic] $3,000 = 1,950 | 551,200 | |Total |$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. Overhead |Proration of $3,0 00 |Dec. 31, 2011 | | |Account |Overhead in |in |Underallocated |Account | | |Balance |Dec. 31, 2011 Balance |Dec. 31, 2011 |Manuf.Overhead |Balance | | |(Before Proration) |(Before Proration) |Balance as a |(4) = (3)[pic]$3,000 |(After Proration) | | |(1) |(2) |Percent of Total | |(5) = (1) + (4) | | | | |(3) = (2) ? $114,000 | | | |WIP |$ 50,700 |$ 10,260a |0. 09 |0. 09 [pic] $3,000 = $ 270 |$ 50,970 | |Finished Goods |245,050 |29,640b |0. 26 |0. 6 [pic] $3,000 = 780 |245,830 | |Cost of Goods Sold | 549,250 | 74,100c |0. 65 |0. 65 [pic] $3,000 = 1,950 | 551,200 | |Total | $845,000 |$114,000 |1. 00 | $3,000 | $848,000 | a,b,c Overhead allocated = Direct manuf. labor cost[pic]50% = $20,520; $59,280; $148,200[pic]50% 4. Writing off all of the underallocated manufacturing overhead to Cost of Goods Sold (CGS) is usually warranted when CGS is large relative to Work-in-Process and Finished Goods Inventory 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, accounting for manufacturing overhead, budgeted rates. 1. An overview of the job-costing system is: [pic] 2. Budgeted manufacturing overhead divided by allocation base: a. Machining Department: [pic]= $52 per machine-hour b. Finishing Department: [pic]= 194% of direct manufacturing labor costs 3. Machining Department overhead, $52 ( 130 machine-hours$6,760 Finishing Department overhead, 194% of $1,100 2,134 Total manufacturing overhead allocated$8,894 4. Total costs of Job 431: Direct costs: Direct materials––Machining Department$15,500 ––Finishing Department5,000Direct manufacturing labor—Machining Department400 —Finishing Department 1,100$22,000 Indirect costs: Machining Department overhead, $52 ( 130$ 6,760 Finishing Department overhead, 194% of $1,100 2,134 8,894 Total costs$30,894 The per-u nit 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 straight and (b) to underscore that overhead is allocated by multiplying the actual amount of the allocation base by the budgeted rate. 5. MachiningFinishing Manufacturing overhead incurred (actual)$11,070,000$8,236,000 Manufacturing overhead allocated 210,000 hours ( $5210,920,000 94% of $4,400,000 8,536,000 Underallocated manufacturing overhead$ 150,000 Overallocated manufacturing overhead$ 300,000 Total overallocated overhead = $300,000 – $150,000 = $150,000 6. A homogeneous cost pool is one where all costs have the same or a similar cause-and-effect or benefits-received relationship with the cost-allocation base. Fasano likely assumes that all its manufacturing overhead cost items are not homogeneous. Specifically, those in the Machining Department have a cause-and-effect relationship with machine-hours, while those in the Finishing Department have a cause-and-effect relationship with direct manufacturing labor costs.Fasano believes that the benefits of using two cost pools (more accurate product costs and better ability to manage costs) exceeds the costs of implementing a more complex system. 4-32(15(20 min. ) Service industry, job costing, law firm. 1. [pic] 2. [pic]= [pic] =[pic] =$65 per professional labor-hour Note that the budgeted professional labor-hour direct-cost rate can also be calculated by dividing total budgeted professional labor costs of $2,600,000 ($104,000 per professional ( 25 professionals) by total budgeted professional labor-hours of 40,000 (1,600 hours per professional ( 25 professionals), $2,600,000 ( 40,000 = $65 per professional labor-hour. [pic][pic]= [pic] [pic] =[pic] =$55 per professional labor-hour |4. |Richardson |Punch | |Direct costs: | | | |Professional labor, $65 ( 100; $65 ( 150 |$ 6,500 |$ 9,750 | |Indirect costs: | | | |Legal support, $55 ( 100; $55 ( 150 |5,500 |8,250 | | |$12,000 |$18, 000 | 4-33(25–30 min. Service industry, job costing, two direct- and indirect-cost categories, law firm (continuation of 4-32). Although not required, the following overview diagram is helpful to understand Keating’s job-costing system. [pic] |1. |Professional |Professional | | |Partner Labor |Associate Labor | |Budgeted compensation per professional |$ 200,000 |$80,000 | |Divided by budgeted hours of billable | | | |time per professional |? 1,600 |? ,600 | |Budgeted direct-cost rate |$125 per hour* |$50 per hour†  | *Can also be calculated as [pic]= [pic]= [pic]=$125 † Can also be calculated as [pic]= [pic]= [pic]=$ 50 |2. |General |Secretarial | | |Support |Support | |Budgeted total costs |$1,800,000 |$400,000 | |Divided by budgeted quantity of allocation base |? 40,000 hours |? ,000 hours | |Budgeted indirect cost rate |$45 per hour |$50 per hour | |3. |Richardson |Punch | |Direct costs: | | | |Professional partners, | | | |$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: | | | |General 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 | |Total costs |$17,000 |$18,000 | |4. |Richardson |Punch | |Single direct – Single indirect | | | |(from Problem 4-32) |$12,000 |$18,000 |Multiple direct – Multiple indirect | | | |(from requirement 3 of Problem 4-33) |17,000 |18,000 | |Difference |$ 5,000 |$ 0 | | |undercosted |no change | The Richardson and Punch jobs differ in their use of resources. The Richardson job has a mix of 60% partners and 40% associates, while Punch has a mix of 20% partners and 80% associates. Thus, the Richardson job is a relatively high user of the more costly partner-related resources (both direct partner costs and indirect partner secretarial support). The Pun ch job, on the other hand, has a mix of partner and associate-related hours (1  :  4) that exactly equals the mix of partner and associate hours for the firm as a whole. The refined-costing system in Problem 4-33 increases the reported cost in Problem 4-32 for the Richardson job by 41. % (from $12,000 to $17,000) while it happens to correctly cost the Punch 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. Write-off to Cost of Goods Sold | |Dec. 31, 2011 |Write-off |Dec. 31, 2011 | | |Account |of $400,000 |Account | | |Balance |Underallocated |Balance | |Account |(Before Proration) |Manufacturing (After Proration) | |(1) |(2) |Overhead |(4) = (2) + (3) | | | |(3) | | | | | | | |Work in Process |$ 750,000 |$ 0 |$ 750,000 | |Finished Goods |1,250,000 |0 |1,250,000 | |Cost of Goods Sold |8,000,000 |400,000 |8,400,000