Friday, November 15, 2019
Good vs Evil :: essays papers
Good vs Evil The ill-begotten town of Vec is in shambles. The churches have all been burned, and Satan's reign has spread to the top-land through the desire and meddling of five young men. The men call themselves the Satanic Cult of the Spirit. They, alone, are Satan's army brought from the bowels of the Nether regions to take arms against goodness and all that is holy in the world that exists today. The cult ritually performs seances to conjure the demon for further instructions. The body of lead clansmen Brom has been decided the cradle for Satan's spirit as the other members, representatives of the four elementals, form an inverted pentacle with "the spirit" Brom at the zenith. Meanwhile, in the town of Eladamri, the forces of good, led by Master Barrin, prepare for the coming battle. "Noble prophets and oracles, we must now rise for the battle of all ages. You have lived for the love of our Lord, will you now not die for it? We must be strong in our faith to conjure the spirit necessary to defeat the growing evils of Vec. The evil inside the men grows stronger by the hour and we must hold fast. Our belief shall be the lance that pierces the evil of Vec and frees the four men from their satanic shackles." With a dramatic ending to the resounding applause received, Barrin stepped away from the podium and back to his chambers for more meditation. Suddenly, a knock. "Master Barrin, it is I, sir DiTerlizzi. Might I have a word?" "Certainly, certainly...Please, do come in!" And with a little hesitance, DiTerlizzi rushed into the room panting and took a seat. "Sir, word has been spread that one of the oracles envisioned the image of Satan in one of his dreams. It was said Satan has spoken to him stating that he will come to our sitting and ââ¬Ëflay the skin from the flesh of the townsmen and then flesh from bone scraping [our] bones dry, And still [we] will not have suffered enough for betraying [him].' Might I remind you of the old proverb sir that ââ¬Ë The bonds of loyalty can tie one to the grave.' Maybe our belief is to be the destruction of our kind." "Fear not young DiTerlizzi, one tends to overlook the previous prophecy given by the oracle that ââ¬ËThere shall be vast shout and then a vaster silence. Good vs Evil :: essays papers Good vs Evil The ill-begotten town of Vec is in shambles. The churches have all been burned, and Satan's reign has spread to the top-land through the desire and meddling of five young men. The men call themselves the Satanic Cult of the Spirit. They, alone, are Satan's army brought from the bowels of the Nether regions to take arms against goodness and all that is holy in the world that exists today. The cult ritually performs seances to conjure the demon for further instructions. The body of lead clansmen Brom has been decided the cradle for Satan's spirit as the other members, representatives of the four elementals, form an inverted pentacle with "the spirit" Brom at the zenith. Meanwhile, in the town of Eladamri, the forces of good, led by Master Barrin, prepare for the coming battle. "Noble prophets and oracles, we must now rise for the battle of all ages. You have lived for the love of our Lord, will you now not die for it? We must be strong in our faith to conjure the spirit necessary to defeat the growing evils of Vec. The evil inside the men grows stronger by the hour and we must hold fast. Our belief shall be the lance that pierces the evil of Vec and frees the four men from their satanic shackles." With a dramatic ending to the resounding applause received, Barrin stepped away from the podium and back to his chambers for more meditation. Suddenly, a knock. "Master Barrin, it is I, sir DiTerlizzi. Might I have a word?" "Certainly, certainly...Please, do come in!" And with a little hesitance, DiTerlizzi rushed into the room panting and took a seat. "Sir, word has been spread that one of the oracles envisioned the image of Satan in one of his dreams. It was said Satan has spoken to him stating that he will come to our sitting and ââ¬Ëflay the skin from the flesh of the townsmen and then flesh from bone scraping [our] bones dry, And still [we] will not have suffered enough for betraying [him].' Might I remind you of the old proverb sir that ââ¬Ë The bonds of loyalty can tie one to the grave.' Maybe our belief is to be the destruction of our kind." "Fear not young DiTerlizzi, one tends to overlook the previous prophecy given by the oracle that ââ¬ËThere shall be vast shout and then a vaster silence.
Tuesday, November 12, 2019
Communication And Professional Relationships With Children Essay
1. Establishing respectful, professional relationships with children and young people: 1.1 When working with young children we need to adjust our behaviour and communication to the situation we are in for example going down to a childââ¬â¢s level when speaking to them so they donââ¬â¢t feel intimidated by you. Coming across as approachable to a child is very important so they can feel confident around you and feel like they trust you. All children need to feel they are safe and appreciated and when we interact with them we should make sure we demonstrate this. It is important that we establish these relationships early on and that we continually behave this way with them, praising children is very important. All children of all abilities and cultures need to feel they are valued and are in a valued and a secure environment, you should exhibit this when interacting with them. It is important that your relationship with the children you work with starts off right! This means implementing ground rules and mutual respect from the start. You need to show interest and concern when interacting with children this can help to build trust. For example if a child is playing with building blocks on the floor I would ask them an open question that included praise like ââ¬Å"thatââ¬â¢s interesting, can you tell me whatââ¬â¢s going on in the picture?â⬠This encourages autonomy for the child to think for themselves and explore their own ideas and use of vocabulary. Offering choice to the child is important because more independent thinkers, and when they choose something they thrive at and enjoy this improves their self-esteem. 1.2 Appropriate behaviour for stages of development: Behaving appropriately with children and young people whilst they develop is important. When communicating with children and young people it is important that you remember what stages of development they are. Lots of children of different ages and needs will need different levels of support and attention you have to mould their needs and their concentration level. As I begin to work with different age groups and abilityââ¬â¢s I can recognise the different featuresà within the children. When working with SEN children it is important I talk to my co-workers who have assessed the childââ¬â¢s stages of development so I know which areas to focus on most. Children in foundation stages and key stage 1 (age 4 to 6) This is a very young age range and they are still developing their language and communication skills. Little things like when you are speaking to a child make lots of eye contact and come down to their level so you donââ¬â¢t come across as intimidating and donââ¬â¢t tower over them. In my afterschool club we have a talking session where the children take it in turns to talk using our talking stick, I still have to remind the children not to talk over one and other and to listen to each other. This activity helps them learn communication skills. After giving a child instructions to do something i.e. please tidy up the Lego, I ask them to repeat it back to me so I know they understand what Iââ¬â¢ve asked of them. This is the age group I work with and we have to factor in that the children struggle to concentrate for long periods of time and that young children excite easily so we are prepared if we change from the routine they know. Children in Key stage 2 (age 7 to 11) When children start key stage 2, a lot of the children will have matured when they communicate. They will be able to converse with you having become used to the social structure of conversation and will be less ââ¬Ëself- orientatedââ¬â¢. Some children will have more consideration and ask others to speak first. But, some pupils still have to be reminded about taking turns when talking. Children in Key stage 3 and 4 (age 11 to 16) Children at this age should be used to formal and informal language, they will understand how to communicate with others and know how to use social media like texting and Facebook to keep in touch with each other. Teenagers can become shy and self-conscious when speaking out loud so to help them regain confidence have them speak out loud in smaller groups. It is more than likely that children whose first language isnââ¬â¢t English will take longer to develop and understand English. So their speech pattern may be different to others. Childrenââ¬â¢s development wonââ¬â¢t be stopped because theyà are learning another language but you need to handle the child in a sensitive way so their identity is valued. 1.3 Dealing with disagreements between children and young people: Dealing with disagreements between children and their classmates is a regular occurrence especially in early years and key stage 1. Managing their arguments you need to get both sides of the story from the beginning. It is important that the other child gets to share what happened and that they feel they have been herd. When dealing with disagreements you need to find out who is in the wrong and if they need to apologise to one and other. If the arguments continues after it was settled refer to another staff member. Itââ¬â¢s important to lead by example so the children learn the value of compromise. It is important that children are able to understand how their behaviour can be affected by their own feelings it is good to talk with them about this they have a better understanding. For example saying to a child ââ¬Å"I know its upset you that you couldnââ¬â¢t do ceramics today ââ¬Å" this will help them see the connection between emotion and behaviour. This will help them understand about thinking of others and consideration. Where I work a useful activity called ââ¬Ëcircle timeââ¬â¢ helps the children understand others feelings and turn taking. Sometimes our younger children struggle sitting for long periods of time so we donââ¬â¢t make the sessions to long however this activity can be used with older children too. 1.4 A) Promote effective interactions with children and young people: Children will constantly look up to adults and will follow the lead of the adults around them. When we show good behaviour children will take this in and start to show good behaviour as well. You must follow the guidelines and rules of your work place, be polite and respectful towards colleges and pupils, dress in an appropriate manner. Treat everyone with fairness and be aware of your approach to situations being co-operative and offering help to others is important when building relationships. B) Impact negatively on interactions with children and young people Children are going to be watching and listening and always taking in what you say.à The class room teacher and the teaching assistant and the rest of the teaching staff are important to the children and big influences. Lots of children idolise their teachers so itââ¬â¢s important the teachers have good qualities that affect the child that they can then imitate and achieve good behaviour e.g. if you swear in front of your child this teaches them that foul language is okay. Another example is a teacher who favourites particular students could make another student feel left out and alone this will defiantly affect their self-esteem. Another example is if there is a teacher that comes across as angry and unhappy this can have a negative impact on the child. 2.1 How to establish respectful, professional relationships with adults: Working with adults whether it be in or outside of school, you need an environment to work in that has openness and support from one and other. In the school environment you wonââ¬â¢t be able to work solitarily or independently to others, also it wouldnââ¬â¢t be very realistic to think that you could. Although you will need to keep up professionalism in the school environment, you should also support your colleges, parents of pupils and any other adults in a professional and sensitive way. The relationships you have with adults may be: your co-workers, volunteers, members of the school team. You will work with parents and guardians, and with other professionals who support children with additional needs such as speech therapists. As a teaching assistant I come in to contact with a variety of professionals who are involved with childrenââ¬â¢s education and welfare whilst at school, from dinner staff, school club staff to social care workers and school nurses. I will have different relationships with these groups of people but must maintain a professional manner regardless of the situation. Depending on the circumstances and who you are talking to your behaviour will change. For example if you bump into a college at the supermarket you will be less formal when talking with them. As a teaching assistant I am in contact with many people and I am like to be seen and heard by those in my community who know me in the capacity of a teaching assistant, it is part of my responsibility to behave in an appropriate manner even when not at work 2.2 Adult relationships as role models for children and young people: It should always be remembered that when you are constantly working with young children you are regarded as a role model in their eyes whether you like it or not. Social learning theory means the people learn from one another through observation, imitation and modelling. We (teaching assistants) can put this into practice as role models, by displaying, kind, compassionate behaviour in hopes that the children we teach will observe imitate and model the behaviour. For example as a teaching assistant I prise the children when their behaviour is good i.e. when tidying up which encourages them to continue. They in turn mimic this good work / behaviour and praise pattern when interacting with their peers. By leading as a positive role model, I am well placed as a teaching assistant to demonstrate to the children how collaboration, negotiation, effective communication and team work make for a success. 3. Know how to communicate with children, young people and adults 3.1 Communication across different age ranges and stages of development: Whilst children grow older the way in which we communicate with them grows as well. From teaching babies their first words, to thoughtful in-depth discussions with young adults. As a teaching assistant I can change how I communicate with different age ranges, for example with my year 1 class I am very direct and use clear language they will understand so they have a good grasp of the topic or the task. And with older children I can have a more in-depth conversations and let them find and figure out things with less assistants. 3.2 Describe the main differences between communication with adults and communication with children and young people: When communicating with children in my care I will try to communicate as clearly as possible by using words and phrases their age group understand, listening and taking in what the children say, responding positively, verbal and non-verbal communication such as nodding, eye contact, hand gestures etc. Smiling, encouraging and praising always, giving support to the children whilst communicating. When communicating with adults I work with I use language weà both understand, try to support other adults and be professional, make eye contact, respect other peopleââ¬â¢s ideas even though I may not agree with them. The school I work in we only go by are first names this was made to make communication between parents and carers and the children more affective. So there would be less of a gap between the staff and parents and to be seen as more approachable. Some people do not agree with being on first name basses with their pupils and see that being addressed by their last name is a sign of respect. 3.3 Communication Difficulties: In my work there are a number of families who have English as an additional language so my body language becomes more relevant when communicating with them. Many children are bilingual in my work place. For some parents written communication is preferred as they have little contact with the school or myself. Electronic communication is a fundamental part of school life, the school even has a Facebook page. 3.4 Adapting Communication: In a previous placement of mine we had a child who wore a hearing aide so a one on one was hired to teach her sign language so she could further her communication skills however lots of children wonââ¬â¢t get this opportunity so itââ¬â¢s important to have a clear communication by doing little things like putting the deaf child at the front of the class so they have better visuals. 3.5 Dealing with Disagreements: Disagreements in schools unfortunately are quite common occurrence. Time and time again the disagreements are down to miscommunication, these disagreements should be handled with care so that people donââ¬â¢t carry bad feelings towards the other person for a long time. Sometimes in the work place and with other adults we can misunderstand or misread the wrong thing when someone has communicated with us when they havenââ¬â¢t. Sometimes we can blame others for things weââ¬â¢ve interpreted as something else or being argumentative and not agreeing for their point of view. If an argument occurs with other adults it is important to resolve the situation with sensitivity on both parts and try and the problem as soon as possible. If the problem is left to stew and there is nothing done about it, it will onlyà get worse. If the problem cannot only be resolved by you ask your line manager to ââ¬Ëhelp outââ¬â¢ and act as the mediator. Working in an atmosphere of tension is horrible and very hard almost impossible to work in, it is important to take action as soon as you can because the problem wonââ¬â¢t go away on its own. It is inappropriate and you shouldnââ¬â¢t get in to an argument with the child or young person you work with. If a child is persistent and wants to argue with you, you should both take yourself away from the situation for a ââ¬Ëtime outââ¬â¢. If the problem continues seek advice from your colleges who may have worked with child previously or who have been in similar situations. 4. Know about current legislation, policies and procedures for confidentiality and sharing information, including data protection 4.1 legal requirements and procedures: à If you work with children and young people you should have some understanding of the current legislation as it will affect your work in the context of the area you are working in. Young adults for instance have different legislation, when it comes to them being able to make choices , Gilick competent young adults are empowered to make choices for themselves that may be in opposition to their careers / parents etc. For younger children such as where I work, there is a broad range of legislation to protect children; The Childrenââ¬â¢s Act 2004 focused on an integrated approach to childrenââ¬â¢s services so that a streamlined service for children would protect them and allow for their use of social and medical services to be standardised and able to cover children even when they move from one geographical area to another. Communication between agencies such as schools, police, social care and the NHS was supposed to be improved by the Childrens Act. The common assessment framework (CAF) was devised to help with this process. As a teaching assistant I may be asked to contribute to information when assessing a childs, needs this could be used for the childs CAF chart. As a teaching assistant I am in a position of responsibility and just as I have a right to confidentiality so do the children in my care. The Data protection Act 1998 was designed to protect the individual from the vulnerabilities of having personal information shared inappropriately to unconnected agencies or business or for criminals to be able to exploità someone by having access to private information. Only relevant information should be asked for and stored in a secure manner from the parents and cares of the children. As a teaching assistant I have to respect their privacy and the sensitive nature of the information that I may come into contact with. When childrenââ¬â¢s plan of education is being discussed at school meetings, only relent confidential information should be discussed. There is an obligation on schools, nurseries and school clubs to only keep the information for as long as is necessary. 4.2 Reassuring children, young people and adults about confidentiality: Children need to know that their confidence is important to me as a teaching assistant, however I also have an obligation to report information to relevant people such as the police, social services the head teacher or other relevant person, for instance should a child reveal that they are victims of abuse. It may be that as a teaching assistant I am asked to advise children on how to keep themselves safe when on the internet, by teaching then to keep their personal information confidential. Sometimes information has to be shared, should a child in my care become ill it may be relevant to share the information of an allergy to a doctor. Most information that is confidential would require the consent of the childââ¬â¢s parent before being shared but emergency care and where there is a legal obligation to disclose information would override this. Parents and carers also need to know that the teaching assistant is an honest responsible person who is able to take the information that is confidential and only share it when necessary. 4.3 Breaching confidentiality: In certain circumstances it is necessary to breach confidentiality and tell others, such as, cases of a child or young person who is suspected of being abused or at risk of harm. It must be remembered that you cannot tell a child/young person you can keep their confidence a secret if they say something of concern, this is to keep you and them safe.
Sunday, November 10, 2019
Course Assignments
Worksheet # I: Cost Classification Study Questions 1. Distinguish between direct and indirect costs. 2. Distinguish between prime cost and conversion costs. 3. The current assets sections of the balance sheets of three companies follow. Which company is a service company? Which is a merchandiser? Which is a manufacturer? How can you tell? X-TREME Cashâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $2,500 Accounts Receivable 5,500 Inventoryâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. 8,000 Prepaid Expensesâ⬠¦. 300 Totalâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $16,800 Y-NOT? ZESTO Cashâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $3,000 Cashâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. $2,000 Accounts Receivable 6,000 Accounts Receivableâ⬠¦Ã¢â¬ ¦ 5,000Prepaid Expensesâ⬠¦. 500 Materials Inventoryâ⬠¦Ã¢â¬ ¦.. 1,000 Totalâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $9,500 Work in process inventory 800 Finished goods inventory 4,000 Totalâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $12,800 4. Francis manufacturers, a manufacturer of wood doors and windows, has prepared the following list of accounts Advertising Assemblers wages Production supervisorââ¬â¢s salary Depreciation of machinery Factory utilities Lathe (machine for shaping wood) Operators wages Machinery repairs Office salaries Purchase of glue Purchase of screws and nails Purchase of pine Purchase of oak $36,000 84,200 21,400 9,200 55,600 6,400 22,600 113,800 1,600 800 99,000 250,000 There is no beginning or ending inventory. Calculate the following: (a) Direct material used (b) Direct labour cost (c) Factory overhead (d) (e) (f) Prime cost Conversion cost Production cost -1- 5. Compute cost of goods manufactured and cost of goods sold from the following amounts Direct materials inventory Work in process inventory Finished goods inventory Purchases of direct materials Direct labour Manufacturing overhead Beginning of Year $22,000 38,000 18,000 End of Year $26,000 30,000 23,000 75 ,000 82,000 39,000 6.Clydeââ¬â¢s Pets manufactures chewing bones for puppies. At the end of December 2008, his accounting records showed the following: Inventories Materials Work in process Finished goods Other information: Direct material purchases Plant janitorial service Sales salaries expense Delivery expense Sales revenue Beginning $13,500 0 0 $31,000 1,250 5,000 1,500 105,000 Ending $9,000 1,250 5,700 Utilities for plant Rent on plant Customer service hotline expense Direct labour $4,500 9,000 1,000 18,000 Requirements: i) ii) iii) Prepare a schedule of cost of goods manufactured for the year ended December 31, 2008Prepare an income statement for Clydeââ¬â¢s Pets for the year ended December 31, 2008 Given that the company manufactured 17,500 units, of its product in 2008, compute the companyââ¬â¢s unit product cost for the year. -2- Online Discussion Questions (Kindly prepare these questions before each online session) 1. Papermaking Ltd. makes paper, which is cut and packed, before being transferred into the finished goods store. The paper is moved from department to department by forklift truck. Each pack of finished product contains one ream of paper.The paper is loaded onto wooden pallets before delivery to customers. The following cost information relates to Papermaking Ltd. for the period ended March 31, 2002. Pulp Clay Wrapping paper (used in packing department) Spare knives for cutting machine Cleaning rags for machines Royalty payments Making department wages to machine crew Cutting department wages to machine crew Packing department wages to packers Fork truck driver wages Factory foremanââ¬â¢s salary Wooden pallets Dispatch department wages Delivery vehicle drivers wages Sales managerââ¬â¢s salary Advertising costs Sales office staff wagesGeneral managerââ¬â¢s salary Production managerââ¬â¢s salary Maintenance costs 1 Administration salaries Electricity cost 2 Administrative office machine rental cost Sundry other costs: P roduction Administration Selling Distribution $100,000 40,000 3,500 800 500 10,000 38,000 26,000 20,000 8,000 11,000 3,600 17,000 9,600 17,500 16,500 18,500 30,000 21,500 60,000 45,000 18,000 1,000 33,000 42,000 11,000 16,000 1 Maintenance costs should be charged to the functions making use of the maintenance service as follows: production 80%; administration 3%; selling 3% and distribution 14%. Electricity cost should be charged to each functional area in the following proportions: production 75%; administration 5%; selling 5%; and distribution 15%. Required: (i) Prepare a cost summary for the period ended March 31, 2002, which shows sub-totals for, prime cost, production overhead, production cost, administration cost, selling cost and distribution cost. (ii) Prepare a summary profit and loss account for the period ended 31 March 2002 showing only total figures for each function, where the following additional information is available: (a) Units produced ââ¬â 2,500 kilos (b) Un its sold ââ¬â 2,000 kilos @ $300 per kilo c) No paper was in stock at the beginning of the period. -3- 2. Smooth Sounds manufactures and sells a new line of MP-3 players. Unfortunately, Smooth Sounds suffered serious fire damage at its home office. As a result, the accounting record for October were partially destroyed- and completely jumbled. Smooth Sounds has hired you to help figure out the missing pieces of the accounting puzzle. Work in process inventory, October 31. Finished goods inventory, October 1â⬠¦. Direct labour in Octoberâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ Purchases of direct materials in October Work in process inventory, October 1â⬠¦ Revenues in Octoberâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..Accounts receivable, October 1â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦. Gross profit in Octoberâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. $1,500 4,300 3,000 9,000 0 27,000 2,000 12,000 Accounts payable, October 1â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. Direct materials used in Octoberâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. Accounts payable, October 31â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ Accounts receivable, October 31â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ Direct materials inventory, Oct. 31â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦. Manufacturing Overhead in Octoberâ⬠¦Ã¢â¬ ¦.. $3,000 8,000 5,200 6,500 3,000 6,300 Required: Compute the following amounts i) Manufacturing costs ii) Cost of goods manufactured in October iii) Cost of goods sold in October iv) Beginning direct materials inventory v) Ending finished goods inventory 3.The table below shows monthly data collected on facilities maintenance department costs and on the number of patient-days serviced over the past year. Month January February March April May June July August September October November December (i) (ii) (iii) (iv) (v) Department Costs $37,000 $23,000 $37,000 $47,000 $33,000 $39,000 $32,000 $33,000 $17,000 $18,000 $22,000 $20,000 # Of patient-days 3,700 1,600 4,100 4,900 3,300 4,400 3,500 4,000 1,200 1,300 1,800 1 ,600 Determine the variable cost per patient-day and the fixed cost using the highlow method. What is the equation of the total mixed cost function?Prepare the scatter diagram, clearly showing any outliers. Using the line of best-fit, determine departmentââ¬â¢s fixed cost per month and the variable cost per patient-day. In view of the departmentââ¬â¢s cost behaviour pattern, which of the two methods appear more appropriate? Explain your answer. -4- Practice Questions (The following questions are to be used for self study sessions) 1. Inventoriable product costs: a) Include marketing costs and research and development costs b) Include the costs of direct materials, direct labour, and manufacturing overhead used to produce a product ) Include only the costs of direct materials and direct labour used to produce a product d) Both A and B are correct 2. Manufacturing overhead is a: a) Product cost b) Period cost c) Indirect cost d) Both A and C are correct 3. Direct materials: a) A re used to determine total inventoriable product costs b) Are used to determine total manufacturing overhead c) Cannot be separately and conveniently traced through the manufacturing process to finished goods inventory d) Must not become part of the finished product 4. a) b) c) d) Which of the following is least accurate about a manufacturing setting?Conversion costs refer to the costs applied to materials that convert it into a finished product. Direct labour and manufacturing overheads makes up conversion costs. When compared to the manufacturing setting, purchases and freight in are a part of inventoriable costs for a merchandiser under US GAAP. Inventoriable product costs are not recorded as assets until the product is sold. When ending finished goods inventory is subtracted from the sum of beginning finished goods inventory and cost of goods manufactured, the result is cost of goods sold 5.Cost of goods manufactured during 2006 is $240, WIP inventory on December 31, 2006 is $50 . WIP inventory during 2006 decreased 60%. Total manufacturing costs incurred during 2006 amount to: a) $190 b) $165 c) $290 d) $315 -5- 6. You are given the following for the production of office chairs by the company ââ¬ËChairs and Moreâ⬠: Quantity produced 100 200 300 400 500 600 Total Fixed Costs (JMD$) 10,000 10,000 10,000 10,000 10,000 10,000 Variable cost per unit is $150. The production of 15,000 chairs will cost: a) $2,260,000 b) $1,500,000 c) $10,000 d) $25,000 7.Work in process inventory increased $20,000 during 2005. Cost of goods manufactured was $280,000, Total manufacturing costs incurred in 2005 are: a) $298,000 b) $262,000 c) $289,000 d) $300,000 8. Wright Company reports production costs for 2006 as follows: Direct materials used $375,000 Direct labour incurred $250,000 Manufacturing overhead incurred $400,000 Operating expenses $145,000 Wrightââ¬â¢s period costs and product costs respectively for 2006 are: a) b) c) d) $145,000 and $1,025,000 $1,025,000 and $145,000 $545,000 and $975,000 $975,000 and $545,000 End of worksheet #1 -6-
Friday, November 8, 2019
Global Food Production essays
Global Food Production essays The present world population exceeds 6 billion people. Incredibly, of those 6 billion about half suffer from malnourishment. In the past, people viewed malnutrition as a problem of hunger and famine amongst poor countries. However, the definition of malnourishment has broadened to include a deficiency in a persons intake of nutrients and other dietary elements to live a healthy life, as well as an excess in the intake of nutrients. For the first time in history the number of people that are over-consuming food rivals the number of people that arent eating enough. Over-consumption is a problem of industrialized countries with the United States leading the way. Also, there are profound misconceptions about malnutrition. For example, there is often enough food to go around in countries like Africa where hunger is severe. Also, in U.S., the wealthiest nation in all of history, hunger still persists. The biggest misconception of all is that global hunger is a result of scarcity of food. For more than 40 years the world has produced regular and often bountiful food surpluses. So why then does malnutrition affect half of the worlds population? Delving into this problem we find that malnutrition is only the tip of the iceberg to a much more intricate global problem. As we analyze the problems of worldwide malnutrition we find it is interconnected to global food production systems, land and water degradation, poverty, and the political-economy of globalization. We find that malnutrition is only the face to a whole body of problems. It is the first visible symptom of our present day food production system. It directly affects populations which we easily identify with. Looking beyond the immediate effects of malnutrition, we find connections to the degradation of the environment on a global scale. Malnutrition leads to another problem, and another to another, and so on and so forth. As our perspective widen...
Tuesday, November 5, 2019
A Student Lesson Plan for Writing Story Problems
A Student Lesson Plan for Writing Story Problems This lesson gives students practice with story problems by teaching them how to write their own and solve the problems of their classmates. The plan is designed for third-grade students. It requires 45 minutes and additional class periods. Objective Students will use addition, subtraction, multiplication, and division to write and solve story problems. Common Core Standardà Met This lesson plan satisfies the following Common Core standard in the Operations and Algebraic Thinking categoryà and the Representingà and Solving Problems Involving Multiplication and Division subcategory. This lesson meets standard 3.OA.3:à Use multiplication and division within 100 to solve word problems in situations involving equal groups, arrays, and measurement quantities, e.g., by using drawings and equations with a symbol for the unknown number to represent the problem. Materials White paperColoring pencils or crayonsPencil Key Terms Story problemsSentencesAdditionSubtractionMultiplicationDivision Lesson Introduction If your class uses a textbook, choose a story problem from a recent chapter and invite students to come up and solve it. Mention to them that with their imaginations, they could write much better problems, and will do so in todays lesson. Instruction Tell students that the learning target for this lesson is to be able to write interesting and challenging story problems for their classmates to solve.Model one problem for them, using their input. Begin by asking for two student names to use in the problem. Desiree and Sam will be our examples.What are Desiree and Sam doing? Going to the pool? Getting lunch at a restaurant? Going grocery shopping? Have the students set the scene as you record the information.Bring the math in when they decide what is going on in the story. If Desiree and Sam are getting lunch in a restaurant, maybe they want four pieces of pizza, and each piece is $3.00. If they are grocery shopping, maybe they want six apples at $1.00 each, orà two boxes of crackers at $3.50 each.Once the students have discussed their scenarios, model how to write a question as anà equation. In the above example, if you want to find the total cost of the food, you may write 4 pieces of pizza X $3.00 X, where X represents the t otal cost of the food. Give students time to experiment with these problems. Its very common for them to create an excellent scenario, but then make mistakes in the equation. Continue working on these until they are able to create their own and solve the problems that their classmates create. Assessment For homework, ask students to write their own story problem. For extra credit, or just for fun, ask students to involve family members and get everyone at home to write a problem, too. Share as a class the next day- its fun when the parents get involved. Evaluation The evaluation for this lesson can and should be ongoing. Keep these story problems bound in a three-ring binder in a learning center. Continue adding to it as students write more and more complex problems. Make copies of the story problems every so often, and collect these documents in a student portfolio. The problems are sure to show the students growth over time.
Sunday, November 3, 2019
Theater of war Essay Example | Topics and Well Written Essays - 750 words
Theater of war - Essay Example Today, there is war in countries like Iraq and Afghanistan. A lot of American soldiers are constantly being sent in this war zones. When you think about the families of these soldiers, they are anxiously waiting for their children to return (Buruma 6). Wars have always resulted to death and sorrow in families and leave many people worry. In the movie, we see the mother worried sick about her son who has gone to war. It is a very moving since every mother understands the value of having a son. Wars have always been in place and resulted to too many disasters as innocent people die. In relation to the movie, the mother mentioned in the book is a representation of love. Mothers are usually lovely and soothing to their children and always want good things. In the movie, mothers are likened to real mothers in life. In life, most mothers are caring and love seeing good things happening to their families. My mother for example can be likened to the mother in the story since she is loving an d caring to me. Whenever any person in the family gets sick or gets involved in an accident, she is always concerned (Buruma 6). From the star of time, mothers have always cared for the young ones. Soldiers in this movie are expressed as heartless on carrying out some of their duties. Living in these times, such can be correlated to mass murders carried out by certain leaders. A good example could be Muamar Gaddafi, ex-president of Libya, who after being evicted from power, revolted widely and resulted to mass murder of people. The storyline depicts heartless people to be existent in the war area, but such people still exist in these current times. I would also like to recommend this movie to be viewed at our local theater since it has a good message to the viewers. To me, I think it would be an eye opener to the people concerning the reality of wars. In addition, certain virtues could be learnt from them movie and even borrowed by other people (Buruma 6). The movie can be viewed by all groups of people since it does not contain explicit details. The English of the narrator is good and employs good narration skills of the events ensuring that the documentary is understood clearly. Furthermore, by it being played in the local theater, it would encourage community cohesion. I would like this play to be viewed by our community because I believe it is beneficial and inspiring as the truth about wars is unveiled. In addition, different characters express characteristics of people in the society and some people might learn from it. From my own perspective, the movie is good and should be watched by as much people as possible since they will be able to learn about the evils of war and try never to indulge in it (Buruma 6). War like people in the community could learn the repercussions of war and calm down. In addition, the movie would help to strengthen familial ties since people would appreciate the importance of family in times of crisis. In addition, a lot of grue some scenes which the writer talks about are not shown hence becoming a good movie for all ages to see. Furthermore, the community members would be fascinated by viewing the movie as it has good teachings. In summary, this movie is a good documentary movie on wars and a great eye opener on real issues that occur and surround wars. Many life lessons are also learnt from the movie as
Friday, November 1, 2019
Food processing and nutrition Essay Example | Topics and Well Written Essays - 2000 words
Food processing and nutrition - Essay Example The research paper ââ¬Å"Food processing and nutritionâ⬠describes the methods of food processing and modern methods of preservation as a great benefit for proper nutrition. Food processing is a method by which raw ingredients are changed into food by either using chemical or physical means. Food can also be changed into other various forms through processing. The importance of food processing is to produce food forms that can be easily marketed and consumed by human. The process involves methods such as emulsification, liquefaction, mincing, pasteurisation, macerating, cooking, pickling and many more. Food packaging and preservation usually follow the processing. Preservation methods include but are not limited to freezing, drying and other chemical means. Food processing and preservation has been found to have a number of importance and impact in the human health. The benefits of food processing and preservation are widely known. These include improvement of nutritional value and flavor. It also lengthens the duration of food. However, some negative impacts are also discussed in this paper. Food processing and preservation has uncountable benefits. They include removal of harmful germs, easy transportation, easy digestion, increased flavor, easy to cook and many others. Since the arrival of this technology, human beings have been enjoying and appreciating all the aforementioned benefits. The food preservation has just sealed food security by ensuring there is a consistence supply.
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