Free Essays on The Glass Menagerie

The Glass Menagerie Tennessee Williams’ â€Å"memory play† originates after World War II in a dark, dreary alley in St. Louis. The play consists of only four main characters or actors; a mother, brother, sister, and the gentleman caller round out the people. The names given by Williams are; Amanda Wingfield to the mother, Laura the daughter, Tom the brother who narrates the play, and Jim the gentleman caller. The story progresses along the lines of Amanda searching for a mate for her daughter, because she had seventeen callers in her day. The father figure has abandoned the family years before leaving Tom as the man of the household. At the outset of things, Tom is plotting and scheming, while his mother wants him to hear once again about Blue Mountain and of all the callers she had back in her day. She is rather degrading/racist to the dark skin folk and very close-minded when recalling these times. The three can’t agree on whatever they’re talking about and the scene end’s with Amanda feeling as though she is going to be an old maid. In the next scene, Laura catches her mother missing the D.A.R. (Daughters of the American Revolution) meeting the night before. Amanda also catches Laura when she asks about why her typing teacher had not even seen her showing up at school. Laura gives a very puny speech, she goes on telling her mother of how she wandered the streets the night before, going inside various places to warm up. Then, the two of them begin chitchatting about how Laura used to really like one boy who called her Blue Roses. She explains the name to her mom, but Amanda wants to hear nothing of this or her crippled-ness and emphasizes that she has charm and vivacity. Amanda chooses to ask Tom to be the one to find a caller for his sister after he and his mother have another frank discussion and he storms off once again to the â€Å"movies†. He does so in a rage and on his way out to the movies ends up b... Free Essays on The Glass Menagerie Free Essays on The Glass Menagerie â€Å"The Glass Menagerie† There are some people who live life within another life. They live in a world run by their imagination. In Tennessee Williams the â€Å"Glass Menagerie† the members of the Wingfield family are all trapped in menial existences. Enveloped in their delusions or leading impoverished lives of symbolic displacements, they are almost a family of outcasts. Laura Wingfield is the main focus, who is living in a world of glass ornaments. Amanda Wingfield, Laura’s mother, suffocating in her own affections, places her desires indirectly towards Laura. Additionally, there is Tom Wingfield, Laura’s brother, who is immersed within a world of movies. Laura resembles a wounded animal, mirroring her own fears of failure. The â€Å"Glass Menagerie† is deceptively simple on its surface-no more, it seems, than a single incident in the life of a small family. Laura's self destruction seems inevitable from the opening of the story. Low self-esteem, depression, and lack of any con fidence what so ever marks Laura's descent into the emptiness of her own soul. It seems Laura really only wants to be left alone to collect her trinkets of glass. In his play, "The Glass Menagerie†, Tennessee Williams uses the imagery of a glass unicorn to help convey the emotional anguish of the character, Laura. The unicorn symbolizes Laura's feelings of being "freakish" (1487), which has made her a hermit. Laura's obsession with her glass collection is displayed throughout the story. It is obvious that her mother, Amanda, has berated Laura many times about her preoccupation with the glass, because while she is â€Å"washing and polishing her collection† (1452), Laura panics at the prospect of her mother finding her at it again. Once we have seen Amanda's tirade about Laura dropping out of business school, Laura's state seems licit. The glass now seems to be Laura's hopes and dreams of another life. She hasn't the courage to live a normal sociable l... Free Essays on The Glass Menagerie The Glass Menagerie Tennessee Williams’ â€Å"memory play† originates after World War II in a dark, dreary alley in St. Louis. The play consists of only four main characters or actors; a mother, brother, sister, and the gentleman caller round out the people. The names given by Williams are; Amanda Wingfield to the mother, Laura the daughter, Tom the brother who narrates the play, and Jim the gentleman caller. The story progresses along the lines of Amanda searching for a mate for her daughter, because she had seventeen callers in her day. The father figure has abandoned the family years before leaving Tom as the man of the household. At the outset of things, Tom is plotting and scheming, while his mother wants him to hear once again about Blue Mountain and of all the callers she had back in her day. She is rather degrading/racist to the dark skin folk and very close-minded when recalling these times. The three can’t agree on whatever they’re talking about and the scene end’s with Amanda feeling as though she is going to be an old maid. In the next scene, Laura catches her mother missing the D.A.R. (Daughters of the American Revolution) meeting the night before. Amanda also catches Laura when she asks about why her typing teacher had not even seen her showing up at school. Laura gives a very puny speech, she goes on telling her mother of how she wandered the streets the night before, going inside various places to warm up. Then, the two of them begin chitchatting about how Laura used to really like one boy who called her Blue Roses. She explains the name to her mom, but Amanda wants to hear nothing of this or her crippled-ness and emphasizes that she has charm and vivacity. Amanda chooses to ask Tom to be the one to find a caller for his sister after he and his mother have another frank discussion and he storms off once again to the â€Å"movies†. He does so in a rage and on his way out to the movies ends up b... Free Essays on The Glass Menagerie To create a better understanding of a character’s personality, we must delve deep into a character’s thoughts, his traits, and his many other distinguishing characteristics. Our character, Laura Wingfield, from Tennessee Williams’ play, The Glass Menagerie, suffers from a crippled leg that causes her to limp whenever she walks. Over time, her crippleness has caused her to become incredibly shy to strangers and almost everyone around her. Her shyness ricochets back at her by making her lose all self confidence in herself and thus makes her afraid to face or even talk to people. It causes her to turn into an outcast among regular people and even causes her to drop out of social institutions like high school and business college. Her crippled leg over time has become a looming invisible adversary. She has been living in a dream world created by her mother whereas her leg is not crippled, but only a minor defect. Over time, she has lost all self confidence in herself and resorts to the confines of her glass menagerie and old phono records. She uses it as an escape, not from her confined home life, but rather as an escape from the life outside. She prefers not to have interaction with people and would rather spend all day caring for her glass animals. There, she can get away from the pressures her mother constantly places on her and be in perfect nirvana. Her shyness and tendency to keep to herself even made her drop out of high school. Even in business college, she threw up on the first day of class and never returned. Her shyness has alienated her to a point where even the most slightest conversation can frighten her. Laura is also afraid of confrontations. When she dropped out of business college, she walked around town or through the parks for months in cold and freezing weather just to avoid having to confront her mother with the news. When her mother finally found out about it, she tried to avoid having to talk b... Free Essays on The Glass Menagerie Symbolism in Glass Tennessee Williams â€Å"The Glass Menagerie† tells the story of an unusual family coping with unfortunate circumstances. The title of the play comes from a hobby of the youngest member of the family, Laura. Her glass menagerie is a collection of glass ornaments. Laura’s glass menagerie symbolizes everyone in the story. In the beginning of the play Tom explains to the audience that he is the narrator. This is also when the father is mentioned for the first time. His father left their family, but is always a presence in their house because of his â€Å"larger-than-life size photograph that hangs over the mantel† (1781). The glass menagerie symbolizes him because it is also unreal. His presence is always felt, but it is not a real presence, just as the figures in Laura’s glass are very important to her, but they are also not real. Amanda, the mother, is very strange. She has had a hard life. Her husband left her with two children and the pressure of raising them on her own really seems to have altered her view of reality. She talks endlessly on how many men wanted to date her when she was young, telling her children, â€Å"sometimes there weren’t enough chairs to accommodate them all† (1782). She lives in the past. Her mind is also very fragile, as fragile as glass. If she becomes upset she goes back into her past to think about better days. She does not choose to believe the truth when it does not suit what she wants to believe. She is as fragile as ornament in her daughter’s glass menagerie. Tom, as mentioned earlier, is the narrator. He is also fragile, but in a different way than his mother. His patience is easily worn. He has to work long hours supporting his family. He knows that he must work or they will not survive, but living with that burden has made him bitter, and he is staring to yearn for bigger and better things. The only comfort he feels is when he leaves the apartment an...

How to Use a Bug Bomb Safely

How to Use a Bug Bomb Safely Bug bombs, or total release foggers, fill a confined space with pesticides using an aerosol propellant. People tend to think of these products as quick and easy fixes for home insect infestations. In truth, few pests can be wiped out using bug bombs. The devices arent particularly useful for controlling infestations of  cockroaches, ants, or  bed bugs, and for this reason, its important  to know when its appropriate to use them. Used incorrectly, bug bombs can be downright dangerous.  Each year, people ignite fires and explosions by misusing insect foggers. Bug bomb products can also cause respiratory and gastrointestinal ailments, which in the young or elderly can be fatal. If you are planning to use a bug bomb in your home, make sure to do so safely and correctly. Why Bug Bombs Alone Are Not Effective Bug bombs- sometimes called roach bombs- can be a useful part of an integrated pest management program. Alone, however, they are not especially effective. The reason is simple: The pesticide in a bug bomb (which is not always particularly effective against roaches, fleas, bedbugs, or silverfish) kills only those bugs with which it comes in direct contact. Most household pests are well known for their ability to hide under baseboards, inside cupboards and mattresses, in drains, and along baseboards. Set off a fogger  and youll kill off only those bugs that happen to be out in the open at any given moment. Any pests that are inside or under a protective covering will survive to bite another day. Meanwhile, your counters and other surfaces will have been coated with pesticide, meaning youll have to scrub them down before cooking or sleeping on them. If you are serious about eradicating an infestation, youll need to do much more than simply set off a bug bomb. Because it does take work and know-how to safely and effectively rid yourself of pests, you may want to hire a pest control company. Experts may use bug bombs as part of their arsenal, but they will also: Set bait trapsSpray directly into areas that are protected and likely to harbor pestsUse chemicals that are specifically intended to eradicate particular pests; pyrethrin, the main pesticide in foggers, is most effective against flying insects- but not cockroaches or fleas.Return to reapply pesticides as needed How to Use Bug Bombs Safely Bug bombs are somewhat risky as they contain flammable materials including potentially harmful pesticides. To use them safely, follow all of these instructions. Read and Follow All Directions and Precautions When it comes to pesticides, the label is the law. Just as the pesticide manufacturers are required to include certain information on their product labels, you are required to read it and follow all directions correctly. Understand the risks of the pesticides you are using by reading carefully all label sections beginning with danger, poison, warning, or caution. Follow instructions for use, and calculate how much pesticide you need based on the package directions. Most foggers are intended to treat a specific number of square feet; using a large bug bomb in a small space can increase health risks. In addition, most foggers have information about how long to wait before returning to the sprayed area (typically two to four hours). Use Only the Number of Bug Bombs Specified Contrary to popular belief, more is not always better. Manufacturers test their bug bomb products to determine the safest and most effective number to use per square foot of living space. If you use more than the specified number of bug bombs, you only increase the health and safety risks that come with using them. You wont kill any more bugs. Cover All Food and Childrens Toys Prior to Using the Bug Bomb Once the bug bomb is activated, the contents of your home will be covered with a chemical residue. Do not eat any food items that were not covered. Young children tend to put toys in their mouths, so its best to seal toys inside garbage bags or put them in toy boxes or drawers where they wont be exposed to pesticides. You may also want to cover sofas, chairs, and other upholstered furniture that cant be wiped down. Tell Your Neighbors About Your Bug Bomb Plans Condos and apartment buildings usually share common ventilation systems or have cracks and crevices between units. If you live in close quarters, make sure to let your neighbors know when you are using any airborne pesticide product, and ask them to turn off any ignition sources (stove and dryer pilots, for example) in their units. Your neighbors may prefer to cover their adjacent ductwork, too. Unplug Anything That Can Spark The aerosol propellants used in bug bomb products are highly flammable. A gas flame or ill-timed spark from an appliance can easily ignite the propellant. Always turn off all pilot lights, and take the extra precaution of unplugging refrigerators and air conditioners. To be extra safe, place the bug bombs a minimum of six feet from any potential source of a spark. Once You Activate the Bug Bomb, Vacate the Premises Immediately Silly (and obvious) as this may sound, a good number of reported incidents have occurred because individuals were unable to vacate prior to discharge of a bug bomb. In fact, a CDC study on bug bomb safety showed a full 35 percent  of reported health issues occurred because users failed to leave the area after activating the fogger. Before you activate the product, plan your escape. Keep All People and Pets out of the Area for as Long as the Label Indicates For most bug bomb products, you need to vacate the premises for several hours after activating the product. Do not, under any circumstances, return to the property early. You risk serious health issues, including respiratory and gastrointestinal ailments, if you occupy the home prematurely. Dont reenter your home until it is safe to do so according to the product label. Ventilate the Area Well Before Reentering Again, follow the label directions. After the prescribed amount of time to allow the product to work has passed, open as many windows as you can. Leave them open for a minimum of one hour before you allow anyone to reenter the home. Once You Return, Keep Pesticides out of Pets and Peoples Mouths After returning to your home, wipe down any surfaces where food is prepared, or that pets or people may touch with their mouths. Clean all counters and other surfaces where you prepare food thoroughly. If you left pet dishes out and uncovered, wash them. If  you have infants or toddlers who spend lots of time on the floor, be sure to mop. If you left your toothbrushes out, replace them with new ones. Store Unused Bug Bomb Products Safely Children are particularly susceptible to the effects of airborne chemicals, and you shouldnt risk an accidental discharge of pesticides by a curious child. Like all hazardous chemicals, bug bombs should be stored in a childproof cabinet or other secure location. If You Are Exposed to a Bug Bomb While most people understand that they should leave the house after setting off a bug bomb, there are quite a few reasons why someone might be exposed to pesticide-containing fog. According to the CDC, the most common reasons are related to: Bug bombs being set off without warning in apartment buildings with shared ventilation systemsSomeone reentering a building because a bug bomb set off an alarmHomeowners returning too soon after setting off a bug bombInfants and pets being exposed to residual pesticides on blankets, carpets, or other surfaces If youre exposed to pesticide from a bug bomb, you may experience nausea, shortness of breath, dizziness, leg cramps, burning eyes, coughing, or wheezing. These symptoms may be mild or severe; they are, of course, most dangerous among very young children and people who are allergic to the pesticide. If you do experience symptoms, visit the emergency room to avoid complications.

External and Internal Environment Analysis Essay

External and Internal Environment Analysis - Essay Example Its different branches serve their respective localities. I will discuss the environment of the branch that serves my community. External Environmental Analysis External environment of Human-Care Organization consists of all those elements in the remote, industrial and external operating environment that impact upon the design of its strategic plans and define its competitive position in the market. The environmental variables or these elements are important to identify here. In the remote environment, most important are the technological and legal forces that must be dealt with quite efficiently and changes in whom must be kept track of to reach effective strategic options to a problem. Changes in the technological world define the competitive situation of this organization thus it places great stress upon learning and implementing new technologies that help the organization bring together its clients and legal service providers on a collaborative platform. In the industrial environ ment, the most important factors affecting this organization are the competitors and the potential entrants in this business. The organization has to keep constant check on the changes occurring in the competitive market so that such decisions should be made that keep the organization at par with its competitors. The operational external environment involves the clients most importantly who come to the branch and report their complaints about any unfair treatment they may be receiving from other citizens or from the government. Their satisfaction is vital for the sustainability of this organization and hence they are one of the most important external environmental factors affecting its integrity. Effective communication with clients and regular contact with them until the problem is resolved is one of the main objectives if this organization. Internal Environment Analysis Just like external environment, the organization gives great importance to its internal environment and lays ou t such strategic plans that guarantee that all internal factors are working properly and in nice coordination. Internal environment is defined as â€Å"the conditions, entities, events, and factors within an organization that influence its activities and choices, particularly the behavior of the employees† (WebFinance, Inc, 2011). Internal factors mainly include the mission statement, leadership, organizational culture comprising of employees and management, and resources. Strengths Although all of these factors are very important for the sustainability of the internal organizational culture; yet, the leadership and the employees are the most significant factors that drive the organization. The leadership of Human-Care Organization is provided by Henry Steve who is known to be a proficient and ethical leader. His leadership has provided the company with such a motivational platform where the whole management and labor works in harmony to achieve the organizational mission and the objective of the mission statement. Moreover, the employees work in collaboration and are kept happy and satisfied with their jobs. This has improved the workplace culture and job satisfaction. Employees are given their due rewards and regular bonuses to motivate them to do hard work. Their problems are listened to and solved.

Effetive communication in radiotherapy Essay Example | Topics and Well Written Essays - 2000 words

Effetive communication in radiotherapy - Essay Example These are expressing of concerns, checks and understanding, asking of questions and presentation of detailed information (Wilmet, 2007). For all these components to be achieved, the patient needs to put in extra effort and to fully cooperate. The quality of the communication provided in cancer care improves when the radiotherapists tend to the individual cancer patient needs. Patients can clearly contribute to this individualized care by expressing their preferences as well as needs clearly (Webster, 2000). Effective communication in the radiotherapy setting enables the collating of information hence making audit virtually possible and enhancing onward flow of data to cancer registries. It helps the radiotherapy staff to uphold teamwork. This will enhance a detailed discussion between physicians, surgeons, radiologists, pathologists and oncologists about the clinical factors that are relevant to decision making. This will therefore benefit patients in the treatment of radiotherapy due to their high considerations. The manner in which health care professionals do communicate with patients through the application of health and social care services highly affects the way in which the patients do experience the treatment. Good communication facilitates earlier diagnosis of cancer ailments. Early diagnosis can lead to better and efficient treatment of the cancer in the patient. This will ultimately help to avoid deaths that are usually occasioned by late diagnosis of the cancer ailment in p atients. It reduces emergency admissions of cancer patients. It also improves self-management of radiotherapists on the patient. Effective communication is also important in reducing inequalities in access and provision of care among the cancer patients (Royal College of Radiologists, 2008). It enables the patients to return to their normal life activities as soon as possible after the diagnosis of the treatment of cancer. It also encourages patients and radiotherapists to

Breach of contract - contract law Essay Example for Free

Breach of contract contract law Essay Spanish Contract Law provides a broad notion of breach of contract for any behavior that departs from the specified behavior in the contract in any way (time, quality, substance, etc.) or is not specially justified on legal grounds (actions forbidden by the government are not breaches since they are justified on a legal ground). The general benchmark to determine breach is the contract agreed by the parties themselves, and not external notions. However, external notions are used in important situation such as the consumers market where the consumers expectations are the primary benchmarks to assess quality and performance since there is not an explicit contract. External notions are also important in other market, where a third party may have some duty or responsibility over the contract, and therefore, is responsible (at least in part) for any potential breach. The reason for breach does not exclude the breach. What matters is the breach. The analysis of breach takes place in objective terms. Subjective factors generally do not exclude breach, although they may affect remedies. In certain contractual areas, breach of duty and fault are generally required (professional contracts, management contracts: breach requires violation of a duty of care or a duty of loyalty). In professional contracts, the fault may be of a professional who was in contract with the firm, and in management contracts, it may be the fault of the manager. 2) Remedies: Spanish Contract Law provides a wide range of general remedies for breach of contract: †¢ Specific performance: the court forces the breacher to act as it was established in the contract. If for example, the contract stipulated that the promiser had to give the promisee a product of quality 2 and he delivers a good of quality 1, then as remedy the court force the promiser to deliver a good of quality 2. †¢ Damages: the court force the breacher to pay a certain amount of money  (damages) to the other party as compensation. It is a monetary remedy. The court calculate the amount to be paid. †¢ Liquidated damages: these are also monetary compensation, but with the difference that they are not calculated by the court, but they are instead specified in the contract itself. One example are the soccer players contracts, or sale contracts that specifies the amount to be paid for each day of delay. Other general remedies that we can find are: †¢ Termination: if a party suffers a breach, it can contract with another party and abandon its contractual obligation. If the breacher does not agree with this, court is necessary. †¢ Reduction of prices: in case of breach of a party, a general remedy is to reduce the price to equilibrate the contract. Generally, it is the aggrieved party who chooses the remedy to be imposed. 3) Specific performance: Specific performance is a remedy for breach characterized by the fact that a failed performance or departure from required action by the contract will be imposed upon breaching party. It is also characterized by several material variants of the remedy such as: forced delivery, forced action, injunction not to do, repair defective performance and replace non-conforming good. In the case of the injunction not to do, the court oblige the breacher not to do something, such as obliging a CEO to work for the competition if in the contract it was stipulated that he cannot. Specific performance conceptually includes repair and replacement of consumer goods. The main issue with specific performance, when it is feasible, is the issue of the balance of benefits and costs of the remedy. Specific performance implies that the breacher perform as the contract establishes. However, sometimes, the cost of this performance may be higher than the benefit in social welfare terms. Take the example of the mining firm, which has a contract with the owner of the land to mine for 10 years and then clean the land. When the 10 year pass, the firms breaches the contract and refuse to clean. The cost of cleaning the land is 20 millions, and the benefit for the  owner is 1 million. So if the court imposes a specific performance to firm, society will loose 19 millions. A good alternative would be to impose damages to the firm, which would be preferred by the owner, since an agreement between the firm and the owner will be reached that maximize the social welfare. In these cases, performance may be more costly than its value for promisee: performance may be ex post inefficient. There are both positive and negative features of specific performance as a remedy. As positive features, we can distinguish low informational requirements to apply remedy (avoids cost of error linked to estimating damages) and the party aggrieved by breach appears to be satisfied in its promissory expectation. As negative features, we find performance may be more costly than its value for promisee (performance may be ex post inefficient), requires a court order and takes time, for complex performances requires costly and difficult supervision by court and performance by a party forced to comply with contract may be perfunctory (lowest effort) at best. 4) Damages: Damages are understood as general remedies that can be applied to all types of contracts and breaches of contracts. It is a remedy defined in very broad terms: amount of money to compensate any harm suffered by the injured party as a consequence of any breach of contract. We can differentiate between two kinds of damages: expectation and reliance damages. This is why it is a remedy with a variable extension. Expectation damages: Expectation damages is the sum of money that will give the party damaged the same amount of welfare and utility than if the contract would not have been breached and the final result would have been attained. Therefore, the breach party would have to pay the aggrieved party an amount of money that would compensate for the harm caused and in addition an amount of money equal to the value of the performance for this party. There are however some problems with expectation damages since they are difficult to compute and some instances of moral hazard may appear. Those who seek for damages have to provide evidence of both the existence and amount of damages. This requirement has some exceptions in case of harm in re ipsa: illegitimate use of a productive good, deprivation of a productive good, and few other examples. Expectation damages is the general rule in Spanish Law for breach of contract. It is the damage measure that accompanies termination for breach and the replacement measure of specific performance. It is awarded when there is a breach of representations and warranties, advertising and promotional communications and in cases of pre-contractual fraud that are equivalent to breach of contracts. How can we compute expectation damages? When goods or services admit substitutes or cover transactions to avoid the negative consequences of the other party’s breach of contract, the price of these transactions is relevant. If the seller breaches the contract and the buyer has bought a good, generally fungible, then the expectation damages will be equal to the difference between the price of the substitute and the price established in the contract: Psub-Pc. If the buyer breaches the contract and the seller celebrates a cover sale the expectation damages would be equal to the difference between the price established in the contract and the price of the new sale: Pc-Psub. Other ways of computing expectation damages are the following: Market damages: (for fungible good with market price) buyer will receive expectation damages consisting of the difference between the market price when the breach of contract took place (Pm) and the contract price (Pc). Seller will receive the opposite difference. Expectation damages present some limitations that reduce it scope and amount. One of this limitations is the foreseeability rule. This rule state that the breacher should only be liable for the things that are foreseen or could have foreseen at the time of contracting and that are necessary  consequence of his failure to perform. For instance, if the foreseeable harm of a breach is 100 and the aggrieved party end up suffering a loss of 1000, the foreseeability rule states that damages will amount only to 100. The foreseeability rule gives incentives to give information in the time of contracting. Those who suffer from harm must declare the value of the performance. In tort law, there is no foreseeability rule, you pay the actual damage. Another limitation is the duty to mitigate damages: the aggrieved party is under the duty to mitigate damages that the other contracting party has caused with her / his breach of contract. Reliance damages: Reliance damages: sum of money that will give the party damaged the same amount of welfare and utility than if the contract would not have taken place (the initial situation). This is why reliance damages are generally lower than expectation damages. Reliance damages cover expenses for the injured party derived from concluding the contract, specific investments that the injured party has made in reliance of performance of the contract by the other party and opportunity costs. Limited assets: Damages do not always work well. Sometimes, individuals can bear the payment of these damages, and therefore, they will have incentives to reduce them. However, this is not always the case. When the breacher has not enough assets to pay damages up to the point of optimal care, damages do not work well, because people will not pay for the consequences of their acts, and therefore, their level of care will be the optimal according to what they can pay, and not what they should pay. This is known as judgement proof problem. Damages for pain and suffering: The traditional position of the Spanish Supreme Court and Spanish Courts is: †¢ To accept damages for pain and suffering for breach of contract †¢ To award damages for pain and suffering with a relative amplitude and generosity. †¢ To award damages for pain and suffering with several functions: †¢ To avoid the problems of calculating and justifying the amount of the damage award †¢ To compensate harm in personality rights (right to life, liberty, honor, etc.). †¢ To compensate non-patrimonial values joined to economic goods and rights (discomfort, inconvenience, disappointment, frustration) †¢ To punish intolerable or egregious behaviors of breach of contract. When an individual suffer harm, her utility decreases (she goes form point A to point B, but her utility function for money will not change). If this harm is economic, we can compensate this harm with money, which will leave her at point A again. However, the harm that an individual can suffer may be non-economic, and for the same amount of money her utility decreases (her utility function changes). Money cannot restore the initial utility (a huge amount would be needed). This is the case of pain and suffering (accident and death of a relative, discomfort, etc). This is why it is useless to take insurance for death, since it would not compensate the harm. The hairy hand example: What is the difference between expectation and reliance damage? Lets look at an example. An individual was injured in his hand and lost 50% of his use. He entered in a contract with a doctor who promised to reestablish the hand to a 100% of use in exchange for quantity of money. Before the contract was made, the individual was situated in an indifference curve that related all the  combination of hand use and money that let the individual indifferent. We assume that the individual is willing to give up hand use for money. After the contract and operation, the individual was worse off, with 25% of use. What should the doctor pay as damage? If expectation damages are used, the doctor should pay the individual a quantity of money that together with the 25% of hand use leave him with the same utiity as if the contract had succeded and he had 100% of use (situate him in a higher indifference curve). If reliance damages are imposed, the doctor should pay the individual a quantity of mon ey that, together with the 25% of hand use, leave him with the same utility as if the contract did not take place, with 50% of hand use (situate him in the initial indifference curve). 5) Liquidated damages: Liquidated damages are damages for breach that are not determined ex post breach by a Court or arbitration panel, but ex ante by the contract parties themselves into the contract. Such possibility of â€Å"privately stipulated† remedies for breach is acknowledged by most legal systems, typically in the form of payment of money, although other possibilities may exist. They typically replace Court damages and they can be agreed as added penalty for breach. The most important issue is whether Courts are forced to enforce liquidated damages, or they may disregard, or reduce, the amount of the liquidated damages award. The reasons why Courts allow liquidated damages are: †¢ Freedom of contract †¢ A large liquidated damages clause may be necessary to induce promisee to find promise credible and the contract sustainable. †¢ Parties are in a better position than Courts to assess benefits and costs of determining a given amount. †¢ Liquidated damages compensate systematic underestimation of damages by Courts. If liquidated damages are higher than the expectation damages, then the court will apply the second ones. There are however some economic arguments that may lead to reduce or at least control the level of liquidated damages clauses: †¢ â€Å"Excessive† damages clauses resulting from incorrect predictions or forecasts about future outcomes. †¢ External shocks unforeseen by parties that produce an unexpected increase in the damages payment. †¢ True â€Å"uncertainty† about future costs for one party. †¢ Behavioral biases that lead party to underestimate the true adverse impact of a damages clause (the â€Å"deferred cost problem†): †¢ Over-optimism concerning future performance and costs (the example of the gym) †¢ Hyperbolic discounting of future outcomes We can see the liquidated damages as barriers to entry. An excessive amount of LD is beneficial for the parties to the detriment of a third party who  may bid for the services of breaching party. Promisor agrees to pay an amount larger than ED, in exchange of higher price. Promisee uses high liquidated damages to extract larger payment from a third party interested in performance by promisor: larger payment from third party increases the surplus to the contract parties, that is shared between them. Also, excessive payment of third party are made possible by excessive damages clauses, which reduce efficient entry by third parties, and prevents them from successfully bidding for promisor’s performance. That is why the goal of reducing â€Å"excessive† liquidated damages is not to protect the breaching party, but third-parties. Sometimes, excessive LD for signaling are unwanted, since an unforeseeable contingency may appear that will cause a breach in the contract. A pooling equilibrium may be more desirable than a separating one when the distortion caused by the penalty on the â€Å"good type† is large enough. 6) Termination: Among the general remedies for breach, the last one is termination (or rescission, or cancellation, as it may also be called in Common Law jurisdictions). This remedy entitles the aggrieved party to cancel the contractual relationship with the breaching party, eliminating the obligations arising from the terminated contract. Once the contract is terminated the parties should give back what was received under the contract, unless the goods are now in lawful possession of a third party. In this case, the value of the goods would replace the goods themselves. The elimination of the effects of the contract is retroactive: it is considered that the contract did not exist. Spanish courts have established that termination does not require a lawsuit. However, if the other party disputes the termination or its conditions, restitution would require a lawsuit. Courts do not determine termination, but declare whether termination was or not properly effected by the party. The most contested issue about termination is when is termination available as a remedy. It is clear that not every breach or non-performance allows the  aggrieved party to terminate, but a qualified breach (material or fundamental breach) is required. We can define it as follow: †¢ Relevance: the breach must affect the central obligations or duties under the contract and not merely ancillary or incidental duties. †¢ Duration: the breach should not be merely sporadic or transitory, but likely to be repeated or continuing. †¢ Importance: the breach must substantially affect the interests of the non-defaulting party. Termination does not go alone, it does not exclude damages, and in fact it is naturally accompanied by damages payment.

The Physics of the Human Voice Essay -- Biology Science Essays

The Physics of the Human Voice The voice is our primary mean of communication and expression. We rarely last more than a few minutes without its use whether it is talking to someone else or humming quietly to ourselves. We can use the voice artistically in many ways. For example, singing carries the rhythm and melody of speech. It creates patterns of pitch, loudness, and duration that tie together syllables, phrases and sentences. We use the voice for survival, emotion, expression, and to reflect our personality. The loss of the voice is a severe curtailment to many professions. It is affected by general body condition which is why we need to consider the location of the larynx and how that organ produces voice. Surprisingly, this complex biological design is mechanical in function. It is mechanical to the point that when it has been excised from a cadaver and mounted on a laboratory bench, the larynx produces sounds resembling normal phonation. (Titze, Principles) The larynx, known as the voice box, consists of an outer casing of nine cartilages that are connected to one another by muscles and ligaments. There are three unpaired cartilages and six paired. The unpaired cartilages include the thyroid, cricoid, and epiglottis. The thyroid cartilage is the largest and better known as the Adam’s apple. The cricoid cartilage is the most inferior cartilage of the larynx which forms the base of the larynx on which the other cartilages rest. Together, the thyroid and cricoid cartilages maintain an open passageway for air movement. The epiglottis and vestibular folds, or false vocal chords, prevent swallowed material from moving into the larynx. The paired cartilages, accounting for the remaining six, include the arytenoid (ladl... ...rynx for speech. Anatomy is very important when considering the physics of the voice. Much of the head, neck, and chest play an important role in sound production. Although the larynx is biological it is very mechanical in function. Mechanical means that we study objects in motion and the associated forces that produce that motion. The same three universal laws made famous by Sir Isaac Newton apply to the voice. The larynx can then become a nonbiological sound source. When compared to other instrument made by human hands the voice is not ideal in structure. Tissues found in the human body do not vibrate as easily or as predictably as the strings of a piano or the reed of a clarinet. One can speculate that our bodies are still evolving to create a sound more conducive in structure. Considering all that we can do with our voices, I doubt we will hear much complaining.

Black Swan Evaluation

Destiny palmer Professor Vicki Schwab 10/26/2012 English 101 Evaluation Essay The Black Swan Evaluation Essay Perfection is a dream chased by many, but only a few ever achieve it. More often than not, reaching that level of flawlessness requires great sacrifice. â€Å"The Black Swan†, directed by Darren Aronfsky, is a captivating psychological thriller set in the world of New York City ballet. The Movie received high ratings and Natalie Portman, who played the lead role of Nina, received praise for performing a majority of the dance scenes herself without much help from a stunt double.The real controversy comes a week after the movie is available on DVD when Portman’s stunt double, Sarah Lane, claims that it was actually she who did the majority of the dancing. According to Lane, Portman’s dramatic transformation into a ballerina – a story firmly at the center of her successful Oscar campaign- was not as impressive as the public was led to believe. â€Å" I mean, from a professional dancer’s standpoint, she doesn’t look like a professional ballet dancer at all and she can’t dance in pointe shoe. And she cannot move her body; she’s very stiff,† says Lane. Katrandjian) She claims that they [the directors and producers] only wanted for Portman to win an Oscar, and that’s their reason for falsely claiming that Portman danced. Otherwise it would not have been that effective of a movie. Others claim that it is not the dancing that won Portman an Oscar, but the way she portrayed an innocent, fragile, and sheltered adult-child who morphs into something perfect and unrecognizable at a fatale expense. â€Å"Black Swan† stars Natalie Portman as Nina Seyers, a featured dancer who is casted as the Swan Queen in the production â€Å"Swan Lake†.Nina is a quiet girl with an innocent demeanor, but also has hallucinations which are why her mother keeps her confined. She strives for perfection, but in order to get the part as the swan queen, she must show herself capable of playing the black swan. The black swan part requires her to not only â€Å"losing herself† but to be â€Å"seductive† in the dance. The audience is able to see the transformation of Nina throughout the movie. Nina’s life is a parallel to the production in which she is dancing. She is pure like the white swan, but later transforms into the polar opposite.She becomes the black swan towards the end of the movie and achieves perfection but only in death. Nina has a thirst for perfection, and it is this thirst that takes her to the edge and ultimately out of her innocence and into adulthood. Jen Chaney, a publisher for the Washington Post, noted â€Å"What impressed me the most about Portman’s work in â€Å"Black Swan†- and, I, suspect, most critics and Oscar voters- was the way she convincingly portrayed a fragile young woman descending into madness. The dance part of it nev er factored into my assessment of her performance†¦Ã¢â‚¬  (Chaney).Elizabeth Vargas, an anchor on Good Morning America, hosted an interview with Sarah Lane and others concerning the controversy. Vargas asked Jess Cagle, managing editor of entertainment weekly, â€Å"Do you think that any of the people that voted for Natalie for best actor for the Oscars would not have voted for her had they known that she didn’t do all the dancing for the movie? † Cagle replied â€Å"I can guarantee that it would definitely hurt Natalie Portman, and there was a lot of great dancing that Sarah Lane did that enhanced this performance and helped Portman win an Oscar. (Natalie). The way that a stunt double works is that the director would cast someone of similar height and weight and they would dance in that scene, and later they would digitally graft the face of the actor/actress onto the body. Portman’s face was superimposed onto Lanes body through special effects called â €Å"face replacement† in crucial dance scenes to make it appear as if it were Portman performing the sophisticated moves. The stunt double signs a contract that explains that she might not be featured in the credits. I am unable to say if Lane completely understood the contract.It is possible that lane is unfamiliar with the film industry but slandering the film and actors in it could prevent her from ever being casted as a stunt double in any future major films. It was unprofessional and Lane was told when casted that she wouldn’t receive out right credit. Others feel differently, they feel that Lane should defend the honor and hard work that dancers put into their line of work. Nikol Klein, a professional Ballet dancer, coach, and blogger wrote on her website â€Å"Whoever did the dancing in the movie is not the reason it won anOscar. I understand {as a dancer] that some in the dance community feel that Natalie Portman won the Oscar for her â€Å"Upper Body† portrayal of a dancer, but if you truly watch the film you will see that it is far more than that. Natalie Portman received a much deserved Oscar for her work as an Actress, not as a dancer. In fact, if you watch the movie again you will see that there really isn’t much dancing in the movie at all. Has Lane seen the movie? So why the controversy? One thing that we dancers have is pride.Our profession feeds off of acknowledgement and acceptance. † A lot of what Lane is upset about is how she feels that Portman is claiming that you can become a ballerina in a year in a half. Although this is untrue and was never stated by Portman, actors and actresses do go through intense training for their part. For example, the movie â€Å"Walk the Line†, a film about the life and career about Johnny Cash, Reese Witherspoon actually had to learn to sing like June Carter Cash. Oscars like these are often handed out for full artist transformations.It is part of what acting involve s, which is why the audience saw Reese Witherspoon win an Oscar for â€Å"Walk the Line†. Anytime an actor can mold them into something they’re not, real talent is shown and Oscars are given. It’s been done time and time again. It has been said repeatedly that if Natalie had been honest about her lack of actual dancing, she probably would not have won. When did she ever lie though? In countless interviews I watched, Natalie has always acknowledged the fact that there was indeed a stunt double; they all had one. Needless to say, it was about the transformation that took place.Portman spent year and a half training for this part and had lost a significant amount of weight in order to show the actuality of a ballerina. Lanes statement were followed by a rebuttal in a March 23 2011 L. A Times article in which Portman’s then fiance (now husband), and Black Swan dance choreographer, Benjamin Millepied said Lane’s work in the film was far less significant . â€Å"There are articles now talking about her dance double that are making it sound like [lane] did a lot of the work, but really, she just did the footwork, and the fouett? , and one diagonal [phrase] in the studio,† he said, â€Å"honestly, 85% of that movie is Natalie. † â€Å"Black Swan† editor Andy Weisblum agreed to take a closer look for â€Å"20/20. † â€Å"There are about 35 shots that are full body shots in the movie. Of those 35 shots, 12 are Natalie, and then the rest are Sarah,† Weisblum said. â€Å"But over the overall film, Natalie did a lot more than that. I mean, she did most of the other shots. It was sometimes hard for me to tell the difference as the editor, it was so close. † (Zakarin).As I researched the background history, I came across this statement from Darren Aronofsky, â€Å"Here is the reality; I had my editor count the shots. There are 139 dance shots in the film – 111 are Natalie Portman untouched,â €  he said â€Å"28 are her dance double Sarah Lane. If you do the math, that’s 80% Natalie Portman. † (Zakarin). The point is this movie is one hour and 48 minutes long. Regardless of how many shots were of Lane or Portman, we all know for a fact that 100% of the acting was Portman which Is what makes â€Å"Black Swan† an Oscar winner.

Solution of Managerial Accounting

Chapter 5: Cost Behavior: Analysis and Use As we shall see in later chapters, the ability to predict how costs respond to changes in activity is critical for making decisions, controlling operations, and evaluating performance. Three major classifications of costs were discussed in this chapter—variable, fixed, and mixed. Mixed costs consist of variable and fixed elements and can be expressed in equation form as Y = a + bX, where X is the activity, Y is the cost, a is the fixed cost element, and b is the variable cost per unit of activity. Several methods can be used to estimate the fixed and variable cost components of a mixed cost using past records of cost and activity. If the relation between cost and activity appears to be linear based on a scatter graph plot, then the variable and fixed components of the mixed cost can be estimated using the quick-and-dirty method, the high-low method, or the least-squares regression method. The quick-and-dirty method is based on drawing a straight line and then using the slope and the intercept of the straight line to estimate the variable and fixed cost components of the mixed cost. The high-low method implicitly draws a straight line through the points of lowest activity and highest activity. In most situations, the least-squares regression method is preferred to both the quick-and-dirty and high-low methods. Computer software is widely available for using the least-squares regression method. These software applications provide a variety of useful statistics along with estimates of the intercept (fixed cost) and slope (variable cost per unit). Nevertheless, even when least-squares regression is used, the data should be plotted to confirm that the relationship is really a straight line. Managers use costs organized by behavior to help make many decisions. The contribution format income statement can aid decision making because it classifies costs by cost behavior (i. e. , variable versus fixed) rather than by the functions of production, administration, and sales. In this chapter, the following learning objectives will be covered: In this chapter, the following learning objectives will be covered: | |Understand how fixed and variable costs behave and how to use them to predict costs. | |[pic] | |[pic] | |[pic] | | | |Use a scattergraph plot to diagnose cost behavior. |[pic] | |[pic] | |[pic] | | | |Analyze a mixed cost using the high-low method. |[pic] | |[pic] | |[pic] | | | |Prepare an income statement using the contribution format. |[pic] | |[pic] | |[pic] | | | |(Appendix 5A) Analyze a mixed cost using the lea st-squares regression method. | Key terms: Account analysis  Ã‚   |A method for analyzing cost behavior in which an account is classified as either variable or fixed based on | | |the analyst's prior knowledge of how the cost in the account behaves. | |[pic] | |[pic] | |[pic] | |Activity base  Ã‚   |A measure of whatever causes the incurrence of a variable cost. For example, the total cost of X-ray film in a| | |hospital will increase as the number of X-rays taken increases. Therefore, the number of X-rays is the | | |activity base that explains the total cost of X-ray film. |[pic] | |[pic] | |[pic] | |Committed fixed costs  Ã‚   |Investments in facilities, equipment, and basic organizational structure that can't be significantly reduced | | |even for short periods of time without making fundamental changes. |[pic] | |[pic] | |[pic] | |Contribution approach  Ã‚   |An income statement format that organizes costs by their behavior. Costs are separated into variable and fixed| | |categories rather than being separated according to organizational functions. | |[pic] | |[pic] | |[pic] | |Contribution margin  Ã‚   |The amount remaining from sales revenues after all variable expenses have been deducted. |[pic] | |[pic] | |[pic] | |Cost structure  Ã‚   |The relative proportion of fixed, variable, and mixed costs in an organization. |[pic] | |[pic] | |[pic] | |Dependent variable  Ã‚   |A variable that responds to some causal factor; total cost is the dependent variable, as represented by the | | |letter Y, in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Discretionary fixed costs  Ã‚   |Those fixed costs that arise from annual decisions by management to spend on certain fixed cost items, such as| | |advertising and research. |[pic] | |[pic] | |[pic] | |Engineering approach  Ã‚   |A detailed analysis of cost behavior based on an industrial engineer's evaluation of the inputs that are | | |required t o carry out a particular activity and of the prices of those inputs. |[pic] | |[pic] | |[pic] | |High-low method  Ã‚   |A method of separating a mixed cost into its fixed and variable elements by analyzing the change in cost | | |between the high and low activity levels. |[pic] | |[pic] | |[pic] | |Independent variable  Ã‚   |A variable that acts as a causal factor; activity is the independent variable, as represented by the letter X,| | |in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Least-squares regression |A method of separating a mixed cost into its fixed and variable elements by fitting a regression line that | |method  Ã‚   |minimizes the sum of the squared errors. |[pic] | |[pic] | |[pic] | |Linear cost behavior  Ã‚   |Cost behavior is said to be linear whenever a straight line is a reasonable approximation for the relation | | |between cost and activity. |[pic] | |[pic] | |[pic] | |Mixed cost  Ã‚   |A cost that contains both variable and fixed cost ele ments. |[pic] | |[pic] | |[pic] | |Multiple regression  Ã‚   |An analytical method required when variations in a dependent variable are caused by more than one factor. |[pic] | |[pic] | |[pic] | |R 2  Ã‚   |A measure of goodness of fit in least-squares regression analysis. It is the percentage of the variation in | | |the dependent variable that is explained by variation in the independent variable. |[pic] | |[pic] | |[pic] | |Relevant range  Ã‚   |The range of activity within which assumptions about variable and fixed cost behavior are reasonably valid. |[pic] | |[pic] | |[pic] | |Step-variable cost  Ã‚   |The cost of a resource that is obtainable only in large chunks and that increases and decreases only in | | |response to fairly wide changes in activity. | Review Problem 1: Cost behavior Neptune Rentals offers a boat rental service. Consider the following costs of the company over the relevant range of 5,000 to 8,000 hours of operating time for the boats: |Hours of operating time | | |5,000 |6,000 |7,000 |8,000 | |Total costs: | | | | | |Variable costs |$20,000 |$ ? $ ? |$ ? | |Fixed costs |$1,68,000 |$ ? |$ ? |$ ? | |Total costs |$1,88,000 |$ ? |$ ? |$ ? | |Cost per hour: | | | | | |Variable cost |$ ? |$ ? |$ ? |$ ? | |Fixed cost |$ ? |$ ? |$ ? $ ? | |Total cost per hour |$ ? |$ ? |$ ? |$ ? | Required: Compute the missing amount assuring that cost behavior patterns remain same within the relevant range of 5,000 to 8,000 hours. Solution to Review Problem 1: Per Unit Variable Cost = 20,000/5,000= 4. 00 per Unit. |Hours of operating time | | |5,000hr 6,000hr |7,000hr |8,000hr | |Total Costs Variable costs |$20,000 |$24,000 |$28,000 |$32,000 | |Fixed costs |1,68,000 |1,68,000 |1,68,000 |1,68,000 | |Total costs |$1,88,000 |$1,92,000 |$1,96,000 |$2,00,000 | |Cost per hour: |$4. 0 |$4. 00 |$4. 00 |$4. 00 | |Variabl e cost | | | | | |Fixed cost |33. 60 |28. 00 |24. 00 |21. 00 | |Total cost per hour |$37. 60 |$32. 00 |$28. 00 |$25. 0 | Review problem 2: High Low Method The administrative of azalea hills hospitals would like a cost formula linking the costs involved in admitting patients to the number of patients admitted during a month. The admitting department’s costs and number of patients admitted during the immediately preceding eight month are given in the following table: |Month |number of patients |admitted dep. Costs | |May |1,800 |14,700 | |June |1,900 |15,200 | |July |1,700 |13,700 | |August |1,600 |14,000 | |September |1,500 |14,300 | |October |1,300 |13,100 | |Nov |1,100 |12,800 | |Dec |1,500 |14,600 | Required: 1. Use the high low method to establish the fixed and variable components of admitting costs. 2. Express the fixed and variable components of admitting costs as a formula in the linear equation form: Y= a+bx. Solution to Review Problem 2 1. |Number of Patients Admitted |Admitting Department cost | |High activity level (June) |$1,900 |15,200 | |Low activity level (November) |1,100 |12,800 | |Change |$800 |$2,400 | Variable cost per unit of activity: Variable Cost = 2,400 / 800 = 3 Fixed cost = Total cost – variable cost = 15,200 – (3*1,900) = 9,500 2. The cost formula expressed in the linear equation form is:Y= $9,500+$3X Problem 5-12 House of Organs, Inc purchases organs from a well-known manufacturer and sells them at the retail level. The organs sell, o n the average, for $2500 each. The average cost of an organ from the manufacturer is $1500. House of Organs, Inc has always kept careful records of its costs. The costs that the company incurs in a typical month are presented below in the form of a spreadsheet Costs |Cost Formula | |Selling: | |Advertising |$950 per month | |Delivery of organs |$60 per organ sold | |Sales salaries and commissions |$4,600 per month plus 4% interest | |Utilities |$650 per month | |Depreciation of sales facilities |$5,000 per month | |Administrative: | |Executive salaries |$13,500 per month | |Depreciation of equipment |$900 per month | |Clinical |$2,500 per month plus $40 per organ sold | |Insurance |$700 per month | During November, the company sold and delivered 60 organs. Required: 1. Prepare an income statement for November using the traditional format with costs organized by function. 2. Redo (1) above, this time using the contribution format with costs organized by behavior. Show costs and revenues on both a total and per unit basis down through contribution margin. 3. Refer to the income statement prepared in (2) above. Why might it be misleading to show the fixed costs on a per unit basis? Solution 5-12 1. House of Organs, Inc. Income Statement For the Month Ended November 30 |Sales (60 organs ? $2,500 per organ) | |$1,50,000 | |Cost of goods sold (60 organs ? 1,500 per organ) | |90,000 | |Gross margin | |60,000 | |Selling and administrative expenses: | | | |Selling expenses: | | | |Advertising |$  Ã‚  Ã‚  Ã‚  950 | | |Delivery of organs (60 organs ? $60 per organ) |3,600 | | |Sales salaries and commissions [$4,800 + (4% ? 150,000)] |10,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Total selling expenses |21,000 | | |Administra tive expenses: | | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical [$2,500 + (60 organs ? 40 per organ)] |4,900 | | |Insurance |700 | | |Total administrative expenses |20,000 | | |Total selling and administrative expenses | |41,000 | |Net operating income | |$? 19,000 | 2. House of Organs, Inc. Income Statement For the Month Ended November 30 | |Total |Per Unit | |Sales (60 organs $2,500 per organ) |$1,50,000 |$2,500 | |Variable expenses: | | | |Cost of goods sold (60 organs ? $1,500 per organ) |90,000 |1,500 | |Delivery of organs (60 organs ? $60 per organ) |3,600 |60 | |Sales commissions (4% ? $150,000) |6,000 |100 | |Clerical (60 organs ? 40 per organ) |2,400 |40 | |Total variable expenses |1,02,000 |1,700 | |Contribution margin |48,000 |$  Ã‚  800 | |Fixed expenses: | | | |Advertising |950 | | |Sales salaries |4,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical |2,500 | | |Insurance |700 | | |Total fixed expenses |29,000 | | |Net operating income |$  19,000 | | 3. Fixed costs remain constant in total but vary on a per unit basis with changes in the activity level. Problem 5-15: High-Low Method, Predicting Cost Golden Company’s total overhead costs at various levels of activity are presented below: Month |Machine-Hours |Total Overhead Costs | |March |50,000 |$1,94,000 | |April |40,000 |1,70,200 | |May |60,000 |2,17,800 | |June |70,000 |2,41,600 | Assume that the overhead costs above consist of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 40000 machine-hour level of activity is as follows: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$52,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |60,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |58,200 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $1,70,200 | The company wants to break down the maintenance cost into its basic variable and fixed cost elements. Required: 1. As shown above overhead costs in June amounted to $241600. Estimate how much of this consisted of maintenance cost. (Hint to do this, it may be helpful to first determine how much of the $241600 consisted of utilities and supervisory salaries. 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form Y=a+bx. 4. What total overhead costs would expect to be incurred at an operating activity level of 45000 machine-hours. Solution 5-15 . Maintenance cost at the 70,000 machine-hour level of activity can be isolated as follows: | |Level of Activity | | |40,000 MH |70,000 MH | |Total factory overhead cost |$1,70,200 |$2,41,600 | |Deduct: | | | |Utilities cost @ $1. 0 per MH* |52,000 |91,000 | |Supervisory salaries |60,000 |60,000 | |Total maintenance cost at the low activity level |$  58,200 |$  90,600 | |$58,200 | | | | | | | *$52,000 ? 40,000 = $1. 30 per MH 2. High-low analysis of maintenance cost: | |Maintenance Cost |Machine-Hours | |High activity level |$90,600 |70,000 | |Low activity level |58,200 |40,000 | |Change |$32,400 |30,000 | Variable cost per unit of activity: [pic] Total fixed cost: Therefore, the cost formula is $15,000 per month plus $1. 8 per machine-hour or Y = $15,000 + $1. 08X, where X represents machine-hours. 3. | |Variable Rate per Machine-Hour |Fixed Cost | |Maintenance cost |$1. 08 |$15,000 | |Utilities cost |1. 30 | | |Supervisory salaries cost | |60,000 | |Totals |$2. 8 |$75,000 | Therefore, the cost formula would be $75,000 plus $2. 38 per machine-hour, or Y = $75,000 + $2. 38X. 4. |Fixed costs |$? 75,000 | |Variable costs: $2. 38 per MH ? 45,000 MHs |1,07,100 | |Total overhead costs |$1,82,100 | Problem 5-17: High-Low Method cost of Goods Manufactured. NuWay. Inc, manufactures a single product. Selected data from the company’s cost records for two recent months are given below. |Level of Activity | | |July-Low | | |October-High | | | | |Number of units produced |9,000 | | |12,000 | |Cost of goods manufactured | | | |$2,85,000 | |Work in process inventory, beginning |3,90,000 | | | | |Work in process inventory, ending |14,000 | | |22,000 | |Direct materials cost per unit | | | |25,000 | |Direct labor cost per unit |15,000 | | | | |Manufacturing overhead cost, total |15 | |15 | | | | | |6 | | |6 | | | | | |? | |? | | | | The company’s manufacturing overhead cost consists of both variable and fixed cost elements. In order to have data available for planning, management wants to determine how much of the overhead cost is variable with units produced and how much of it is fixed per year. Required: 1. For both July and October, estimate the amount of manufacturing overhead cost added to production. The company had no under-or over applied overhead in either month. Hint: A useful way to proceed might be to construct a schedule of cost goods manufac tured. ) 2. Using the high low method of cost analysis, estimate a cost formula for manufacturing overhead. Express the variable portion of the formula in terms of a variable rate per unit of product. 3. If 9500 units were produced during a month, what would be the cost of goods manufactured? (Assume that the company’s beginning work in process inventory for the month is $16000 and that its ending work in process inventory is $19000. Also, assume that there is no under or over applied overhead cost for the month. Solution 5-17: High Low Method, COGM 1. Nu Way Inc. Schedule of Cost of Goods Manufactured |July—Low |October—High | | |9,000 Units |12,000 Units | |Direct materials cost @ $15 per unit |$1,35,000 | |$1,80,000 | | |Direct labor cost @ $6 per unit |54,000 | |72,000 | | |Manufacturing overhead cost |1,07,000 |* |1,31,000 |* | |Total manufacturing costs |2,96,000 | |3,83,000 | | |Add: Work in process, beginning |14,000 | |22,000 | | | |3,10,000 | |4,05,00 0 | | |Deduct: Work in process, ending |25,000 | |15,000 | | |Cost of goods manufactured |$2,85,000 | |$3,90,000 | | 2. | |Units Produced |Cost Observed | | |October—High level of activity |12,000 |$1,31,000 | | |July—Low level of activity |9,000 |1,07,000 | | |Change |3,000 |$  24,000 | [pic] |Total cost at the high level of activity |$1,31,000 | |Less variable cost element ($8 per unit ? 12,000 units) |96,000 | |Fixed cost element |$  Ã‚  35,000 | Therefore, the cost formula is: $35,000 per month plus $8 per unit produced, or Y = $35,000 + $8X, where X represents the number of units produced. 1. The cost of goods manufactured if 9,500 units are produced: Nu Way Inc. Schedule of Cost of Goods Manufactured |Direct materials cost (9,500 units ? $15 per unit) | |$1,42,500 | |Direct labor cost (9,500 units ? $6 per unit) | |57,000 | |Manufacturing overhead cost: | | | |Fixed portion |$35,000 | | |Variable portion (9,500 units ? 8 per unit) |76,000 |1,11,000 | |Total manufacturing costs | |3,10,500 | |Add: Work in process, beginning | |16,000 | | | |3,26,500 | |Deduct: Work in process, ending | |19,000 | |Cost of goods manufactured | |$3,07,500 | Edition 11: Problem 5-18: Marwicks pianos inc. purchase pianos from a large manf. And sells them at the retail level . the pianos cost on the average $2450 each from the mnf. Marwicks pianos inc. sell the pianos to its customers at an average price of $3125 each . the selling and adminis trative costs that the company incurs in a typical month are presented below: Costs |Cost Formula | |Selling | | |Advertising |$700 per month | |Delivery of organs |$30 per organ sold | |Sales salaries and commissions |$950 per month plus 4% interest | |Utilities |$350 per month | |Depreciation of sales facilities |$800 per month | |Administrative: | | |Executive salaries |$2,500 per month | |Depreciation of equipment |$400 per month | |Clinical |$1,000 per month plus $20 per organ sold | |Insurance |$300 per month | During august, marwicks pianos inc. sold and delivered 40 pianos REQUIRED: 1. Prepare income statement for marwicks pianos inc. for august. Use the traditional format, with cost organized by function. 2. Redo 1 above, this time using the contribution format, with cost organized by behavior. Show costs and revenues on both a total and a per unit basisdown through contribution margin. 3. Refer to the income statement you preferred in 2 above. Why might it be misleading to show the fixed costs on a per unit basis? Problem 5-19: Amfac comp. manf. A single product. The company keeps careful records of manufacturing activities from which the following inf. Have been extracted. |Level of Activity | | |March –low | | |June – high | | | | |Number of units produced |6,000 | | |9,000 | |Cost of goods manufactured | | | |$1,68,000 | |Work in process inventory, beginning |2,57,000 | | | | |Work in process inventory, ending |9,000 | | |32,000 | |Direct materials cost per unit | | |15,000 | |Direct labor cost per unit |21,000 | | | | |Manufacturing overhead cost, total |6 | | |6 | | | | | |10 | | |10 | | | | | |? | | |? | | | Required: For the both March and June, estimate the amount of manufacturing overhead cost added to production. The comp. had no under O. H . IN either month Using the high low method, estimate a cost formula for manf. O. H. expresses the variable portion of the formula in terms of a variable rate per unit of product. If 7000 units are produced during a month, what would be the cost of good manufacture? Work in process is same. Problem 5-24 High-Low Method; Predicting cost [L01, L03] Nova Company’s total overhead costs at various levels of activity are resented below: |Month |Machine-Hours |Total Overhead Costs | |April |70,000 |$1,98,000 | |May |60,000 |1,74,000 | |June |80,000 |2,22,000 | |July |90,000 |2,46,000 | Assume that total overhead costs above consist of utilities, supervisory salaries and maintenance. The breakdown of these costs at the 60,000 machine- hour level of activity is: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$48,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$21,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$1,05,000 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$1,74,000 | Nova Company’s management wants to break down the maintenance cost into its variable and fixed cost elements. Required: 1. Estimate how much of the $246,000 of overhead cost in July was maintenance cost. (Hint: to do this, it may be helpful to first determine how much of the $246,000 consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed costs! ) 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form 4. Y=a + bX 5. What total over head costs would you expect to be incurred at an operating activity level of 75,000 machine-hours? ———————– Page4

Common Examples of Illustration Essay Topics

Common Examples of Illustration Essay Topics Illustration Essay Topics An illustration essay brings out a platform to show out your ability in making something known, giving clarity like glowing a torch. Although you are tasked a title that appears quite easy, you are to make a clear picture, so your reader equips himself or herself with extensive understanding of how a something performs its work, the procedure of repairing something in case it stops functioning, how to elevate yourself to certain status, the process of making something better, and many more. It is not worth that the name illustrative essay originated from the fact that it makes one reading to comprehend in mind a concept as practically it is, for example, creating that mental picture of all that you put down on paper. This essay type mostly bases itself on giving examples as a way demonstrating the different thoughts and ideas available. Therefore, its usual for instructors to call this category of writing an exemplification essay, or in another term as descriptive essay. All of these terms are linked together through the fact that they try to illuminate a cohesive comprehension through clear, reachable explanations together with illustrations. Titles of Illustration Essays These titles constitute half the encounter of the assignment. Because the goal of the assignment is to determine how proficient you are when it comes to giving explanation and description, it can be of great help especially if you have a good title. A good topic is any title of interest you admire to explore it in depth. Usually, the first step of writing any tough assignment begins with doing research. Therefore, it will be easier and enjoyable for those who like researching and composing. Mostly this requires less comprehensive research to have the essay written. However, sometimes you might not have an option when it reaches to selected topics for you. In such an instance you need to expect the best. With this kind of selected titles, nobody knows, you might end up enjoying its writing. Title examples Explain the parts of a sincere apology. Illustrate the advantages and soreness of parenthood. Describe the community obligation of Describe why good health is the most important gift amongst others. Illustrate and explain the importance of one firmly tradition of Americans. Explain how one can be better in communication skills Explain how over the past 50 years there isnt much improvement in our society Describe the source of worry in an individuals death Explain examples of rituals that are out-dated and why they keep on existing In this modern age of the 21st century, describe some of the routines that have emerged Describe how early people discovered that the earth was not flat. Explain the significance of being with a guardian or parent with you Discuss the dangers to children who most times have been self- parented Discuss the reasons why pricey restaurants are mostly quiet. SIMPLE TITLES Discuss how to be neat and organized Using a mix, explain how to bake a good cake. Discuss how you can make a constructive argument with a person you care much about. Explain how you will select a dog or a cat for adoption at a shelter Discuss the complexity involved in loving a person as compared to a pet. Discuss the procedure in perfect birthday present selection for someone. Explain how to rate top in an interview Describe how more travels can expand world view. Explain the importance of attempting fresh things. Using U.S history or world, explain one valuable lesson that can be learned. Explain how to tell a good friend Discuss how one can be a good friend to another Describe the process through which skills can be improved through a hobby. Discuss how to make an excellent girlfriend/boyfriend. If hurt by someone, explain how to forgive him or her. Explain how to forget your past. In the case of emotional wound, explain how you will heal yourself. Discuss the mentors importance. Discuss the lessons that can be drawn from our fears. Discuss the value of having a friend from a different political divide. Explain how racism started in America Discuss the impact of modern slavery College Titles Discuss how to prepare yourself for life at the dorm mentally. Explain the advantages of being with a not- easy professor. Discuss how to stay well with your roommate. Explain proper eating manners in the dining room. Describe the methods of organizing yourself academically to achieve good results Explain the process you will use to choose a major, especially one that stands out Discuss how a useful summer internship can be gotten. Explain the essence of a student creating a budget, and strictly adhering to it. Discuss how to avoid acquiring the freshmen 15 while starting college. Explain how to maintain your good name when schooling outside your country. Discuss the different ways in which you can keep in touch with your friends in high school. Discuss, giving significance as well the different college ritual in your university. Discuss the various ways of making friendship while in university. Discuss how at your college, you will seek medical counseling. Explain how well known your college is and describe the course of its reputation as well. Discuss how toxic friends can be handled while at university. Discuss why rush hour paper writing to some students is preferably efficient while to others it is not. Discuss two main ways of maintaining safety by students while walking alone on campus. Discuss four ways of how college students can stays while partying in college. Sports titles Discuss why an athletic body person can make his or her career from this. Discuss how a team of football can get to Super Bowl. Discuss the major problems that will arise from a football career that is long term. Describe the reasons as to why athletics for females are lowly funded. Explain how sports can negatively impact on your body muscles. Explain how ones self-esteem can be increased using sports. Discuss the prioritization of sports in many schools compared to academics. Discuss doping, and explain why most athletes involve themselves in it and how it can be avoided. Explain the value of engaging children in sports at an early age. Describe life lessons that can be drawn from playing sports. Discuss how the offenses of Jerry were started. Explain how the offenses of Jeff were started. Discuss the barriers overcame by Serena Williams. Interesting Titles Discuss how to show someone who is lying. Describe tips of knowing that someone is crushing on you. Explain the state of mind of a sequential killer. Describe the addiction chemistry. Explain the link between maths and music Discuss how someone being too happy can cry. Discuss crime psychology Explain what puts morale to expensive weddings Describe the inspiration behind expensive and flashy vehicles. Discuss why people are superstitious to weird, uncommon theories. Explain why life after death could be real. Explain why life after death is unbelievable. Describe the self-centered reasons for people having children. Discuss how the outside world learns about you through your fashion. Discuss the importance of not judging someone from the way he or her clothes. Discuss how Silicon Valley belief is dangerous. Explain the creativeness and value of Silicon Valley belief is. Fun Titles Discuss how you can convince somebody that, anymore they are not annoyed about you. Discuss how you can persuade somebody in regards to a particular theory of conspiracy. Discuss the likelihood of alien existence. Discuss the unlikelihood of alien existence. Discuss the essence of ghost superstition. Describe the origin of Bigfoot. Explain the reasons why Bigfoot exists in different forms Describe the historical conception of Loch Ness Monster. Describe the best cheeseburger making process. Discuss the funniest activity you have done in your hometown. Explain how essential it is to have awkward friends. Describe the urban legend that is your favorite. Discuss the reasons why vegans insist telling people that they are vegans. Discuss how working out can become addictive to some people. Describe how junk food can make someone lose weight. Discuss what affects most diets and their problems. Discuss the reasons why the rate of divorce is high. Explain your understanding of monogamy and origin of this concept. Illustrations These are essential parts of your writing essay. These have to be included as essentially they help make illustrations on your behalf. They show up the point you want to deliver thereby making the readers understand you easily. After composing your essay, go through it to ensure that every aspect given out has an illustration that supports what you are talking about. Personal Experience: Apply lived experiences that you have gone through as an individual on earth to give an example to your point. These should be brought out with a lot of easiness and simplicity. It should not be hard to think of a sample to add to your point. Independent of the dullness in your life, you must have undergone an experience at least. Flashback: you must have seen so much on this planet in the current century. You must have seen different aspects of human actions in the society that you can get illustrations from. At some point in life when you need to recall something, visit public places like restaurants, movies rooms and malls and look within. Have a look at how people interact through talking, walking and even fighting. All these interactions will provide you with excellent illustrations. It will also inspire you to look at your topic from a different dimension. Access To: Once you need to reach out to mentor or an expert in the area for information, please do so immediately. To effect this perform an interview that is informal and notes the responses you get, so that you can make a reference to them in the process of writing your essay. Query them on any information about the title or what their opinion are concerning that title or subject. The Media: Luckily, we are living in an era where media has extensively expanded compared to early days. This gives you more choices of information ranging from news, interviews that are taped and even live talk shows. On top of these, also film and books exist. In writing your essay, make this an inspiration and always make a citation of the type of source you use.

What to Do If You Know Someone Is Cheating in College

What to Do If You Know Someone Is Cheating in College Its inevitable that  no matter where you go to college there is undoubtedly someone cheating at your school. It could be a total shock when you find out or it could be absolutely no surprise at all. But what are your options and obligations if you learn that someone is cheating in college? Deciding what to do (or, as the case may be, what not to do) can take a lot of serious time and reflection or it might be a snap decision made easy by the situations circumstances. Either way, make sure youve considered the following when faced with a friend or fellow students cheating behavior. Your Obligations Under Your Schools Code of Conduct You might be a pretty conservative student who has never given your schools code of conduct or student handbook a second glance. At some institutions, however, you may be required to report when you know another student is cheating in college. If thats the case, then your decision to notify a professor, academic advisor or staff member (like the Dean of Students) about the cheating takes on a different tone. Are you willing to sacrifice your own success at your school because of someone elses poor choices? Or are you under no institutional obligation to let someone know about cheating you suspect or witnessed? Your Personal Feelings on the Subject Some students might be completely intolerant of others cheating; some might not care one way or the other. Regardless, theres really no right way to feel about cheating its just what feels right for you. Are you okay letting it slide? Or will it bother you on a personal level not to report it? Will it upset you more to report the cheating or not to report the cheating? How will it change your relationship with the person you suspect of cheating? Your Comfort Level With Reporting the Situation (or Not) Think, too, about how you would feel if you left the cheating and cheater alone. How does this compare with how you would feel if you  turned your friend or classmate in? Try to walk yourself through the rest of the semester. How would you feel if you never reported the cheating and watched this student sail through the rest of the term? How would you feel if you did report the cheating and then had to deal with being interviewed by staff or faculty? How would you feel if you confronted the cheater directly? Theres already some conflict between you and the cheater, even if its unspoken at this point. The question then becomes how you feel about addressing that conflict and with the consequences of doing so (or not!). The Impact of Reporting or Not Reporting If youre sharing a class with the suspected cheater and everyone is graded on a curve, your own academic performance and college success will be directly affected by this students dishonest actions. In other situations, however, you might not be affected at all. At some level, however, everyone will be affected, since a cheating student is gaining an unfair advantage over his or her fellow (and honest) students. How does the cheating have an impact on you on a personal, academic, and institutional level? Who You Can Talk to for More Advice or to File a Complaint If youre not sure what to do, you can always talk to someone anonymously or not reveal the name of your friend/classmate. You can find out what your options are for filing a complaint, what the process would be like, if your name would be given to the person who you suspect is cheating and any other consequences that might occur. This kind of information might actually encourage you to report cheating in college to a professor or administrator, so take advantage of the opportunity to have all your questions answered before making a decision one way or another. After all, if youre faced with the awkward situation of having someone you know engage in cheating behavior, you have the power to decide how best to resolve the situation in a way that makes you feel most comfortable.

What effect does the conversation Between tuco and his brother have on Essay

What effect does the conversation Between tuco and his brother have on the moral vision of the fillm - Essay Example Within the rather unlikely matchup of the ‘good’ (Blondie) portrayed by Clint Eastwood, the ‘bad’ (Angel Eyes) for Lee Van Cleef, and the ‘ugly’ (Tuco) given to Eli Wallach, the film may be recognized of the thematic attempt to depict a moral position through the character of Tuco Ramirez. Compared to the traditional approach of signifying adventure with crime via the struggle of the good against the bad, in this setting, a neutral figure is put in the middle so as to lay a perspective of viewing the film in the light of being caught within a moral thread which Tuco himself may either opt to keep or snap knowing that his wasted life has been a far cry to that of his brother Pablo. Amidst the conspicuous desperation to hold the stolen Confederate gold worth $200,000 in acquisition, the story of â€Å"The Good, the Bad and the Ugly† is bound to confront the essence of personal transformation with reference to the role Tuco ‘the ugly’ plays. This is particularly indicated in the special scene Tuco shares with Pablo which gradually explicates how severely divergent are the separate paths they take in life leading one to become a bandit while the other a clergyman. At the onset of meeting his brother, Tuco is shown to apply an ethical mode of expressing how greatly he yearns to see and talk to Pablo. So with an overly proper conduct and gesture, he initiates â€Å"Hey Pablo, don’t you recognize me?† and claims â€Å"I don’t know the right thing, I was just passing by here; I said to myself I wonder if my brother remembers his brother.† It were as if Tuco can be felt to have temporarily gone out of his originally misc hievous self to a pleasing human outfit for the sake of delighting Pablo with his cheerful presence. On the contrary, nevertheless, the brother chooses to exercise his priesthood for the thief to be brought to a sense of remorse over the demise of their parents stating