Genre Is Important for Defining Works of Fiction Essay

Genre Is Important for Defining Works of Fiction - Essay Example The film, Hanna, clearly depicts characteristics of three genres: myth, superhero tales and fairy tales. According to a review of the movie by Bradshow, a Myth remains as a fictitious person, story or thing. In accordance to Jennifer, the genre of fairy tales often deals with stories that got folkloric fantasy possessing characters like fairies, elves, goblins, dwarves, plus some elements of magic or enchantment. The genres of superhero tales often contain a major character that stands out to be indestructible despite evil always trying to destroy the character. In the essay below, one will try to establish if the genre of myth exhibited in the movie Hanna more accurately reflects the truth in the film than do superhero tales and fairytales. In the movie, Hanna, the truth in the film could be extrapolated from the events related to the genre of myth. It the movie, an ex-Criminal Investigation Agent, Erik, trains her daughter in the wilds of Finland to become a ruthless assassin desti ned to fulfill on goal. The ideal setting of isolation totally contributed to the truth in the story since the father dedicated the entire girl’s life in learning to become an assassin. Furthermore, isolation from the real world provided an excellent environment for the girl to become ruthless. In having no upbringing like a normal child, the girl knew of one thing in life, to kill. By being two of them in the wild, they both learned survival tactics as they hunted for their meals. In relation to review by Rapold, the story remains more fictitious since the whereabouts of the Erik and Hanna remained unknown, even the Criminal Intelligence Agency, contributing to the truth of the story. From a critical perspective, any person that wishes to kill his or her enemy always needs to be prepared and be ready to surprise the enemy when the right time comes. Erik prepared Hanna for a single mission, to kill a Criminal Investigation Agent, Marissa. It is the above events related to the genre of myth that do bring the element of truth in the movie rather than the genres of fairytales and superhero tales. In the story, Hanna usually read Grimms fairy tales. The Grimms fairy tales often becomes associated with violent and horrific tales that became not consistent with fairy tales contributing to the truth of the story. Hanna, being a trained adolescent girl, becomes depicted in the story as a smart soldier, with stamina and strength like a well trained adult soldier. Her training remains quit fictitious to the reading since it is impossible for a girl that age to become a top notch assassin. Furthermore, Hanna had never interacted with the real world and met people apart from her father ever since she was born. In relation to a review by Rapold, it also becomes fictitious when a girl that has never killed any person in the wild turns to become a ruthless assassin in the real world. In trying to give the movie some truth in regard to the mission Hanna had been assign ed, the directors had to include some mythical elements. The director generally tries to link the character to and tries to fit it in the general society. Hanna runs away once she activates the signal to show their whereabouts to the Criminal Investigation Agency. It remains also mythical when Hanna adapts and camouflages in the society. In accordance to Bredshaw review, after Hanna becomes captured by the Criminal

Does Silver Alloy Coated Foley Catheters Reduce Urinary Catheter Research Paper

Does Silver Alloy Coated Foley Catheters Reduce Urinary Catheter Infections - Research Paper Example The use of catheters causes one of the most common health associated infections and is known as CAUTI or Catheters Associated Urinary Tract Infections. As CAUTI can deteriorate into a serious condition, preventive steps have to be taken to minimize it in the hospital environment as well as in other settings. One of the steps that are being carried out is the use of Foley catheters coated with silver alloy. These catheters, when used as part of indwelling catheterization, are said to reduce CAUTI sizably. Although other studies show that it provides only negligible positive results. So, this paper after analyzing six journal articles, its purpose, its results, strengths and weaknesses, will discuss whether silver alloy coated Foley catheters reduces UTI. The article, Audit of catheter-associated UTI using silver alloy-coated Foley catheters written by Coral Seymour discusses the advantages of using the silver alloy-coated Foley catheter in reducing the threat of CAUTI in an acute gene ral hospital. As part of the study, even before the use of silver alloy coated Foley catheters, the standard catheters were used for 10 weeks on particular patients and the prevalence of CAUTI was audited. Silver alloy-coated Foley catheters there were introduced among 117 newly catheterized patients, and they were monitored for signs of CAUTI for another 10 weeks. Then the results were audited and analyzed, and it clearly emerged that CAUTI incidence rate has decreased by 20%. Although, the period of 10 weeks for monitoring may seem little short to fully analyze the course of UTI, the fact that emerged is â€Å"silver alloy-coated Foley catheters proved to be cost-effective given the recognized additional costs of CAUTI and prolonged in-patient stay† (Seymour, 2006). The article, A prospective, controlled, randomized study of the effect of a slow-release silver device on the frequency of urinary tract infection in newly catheterized patients was authored by Reiche et al., an d it focuses on the efficacy of silver ions releasing systems including silver alloy coated Foley catheters regarding CAUTI. The study focused on 213 patients as part of a prospective controlled randomized trial. At the end of the trial, the authors state that there were reductions in UTI among subjects, who either used antibacterial devices like the Unometer 400 metering system or PP 2000N closed urine-bag system, as well as coated Foley catheter. However, the limitation with this study is, the difference between infection and non-infection in the subjects were not statistically significant (P < 0.05). In addition, the authors come to the conclusion that modifications to the Foley catheters and the urine-collecting systems in the form of silver coating and silver releasing may yield positive results, care should be taken to block the internal and external pathways of infection. In the article, The efficacy of silver alloy-coated urinary catheters in preventing urinary tract infecti on: a meta-analysis written by Sanjay Saint et al. discusses about the effectiveness of not only silver alloy coated Foley catheters, but also silver oxide coated ones as well. Instead of conducting trials directly, â€Å"published or unpublished articles were sought using MEDLINE, reference review, and correspondence with original authors, catheter manufacturers,

Do Woman Make Better Leaders Essay Example for Free

Do Woman Make Better Leaders Essay However, when women leaders are putting glorious greatly, they need to sacrifice their parts of life to earn such a success. Mostly, they need to work overnight and hard like their male fellows, they are single or divorced, and they may need to take care of both of their career and children. Actually, female leaders are facing some practical problems in their emotion, career and family. Many females are suffering in balancing these factors. Do women make better leader than men? Or specifically, are women playing a better role in managers? What are issues women leaders facing? In order to solve these problems and leave no doubt, I write this essay to analyze this topic. 2. 1 Leadership According to the professional definition, â€Å"leadership is the process of influencing an organized group toward accomplishing its goals. †(Roach Behling, 1984) There are certain basic qualities or characteristics that most people associate with leadership, such as self-confidence, persistent, integrity, ambitious and determination. People would agree that who own these qualities can be labeled as â€Å"leaders†. However, it is usually hard to recognize a proper leader with a standard measurement. Human traits are quantized immeasurable. In daily works, a good leader is normally judged by people he or she leads. Unfortunately, these opinions are always subjective and biased. Work performances may consider being comparable. However, in reality, only similar works can provide comparable performance results which limit the number of comparable cases. Insufficient parameters cannot provide a reliable analysis. Due to these difficulties, this essay will compare female and male leaders in other factors which are not specialized and quantized for leaders but also providing references for good leaders. These factors include effectiveness, intelligence and attitude which compare leaders in the aspects of performances; psychical and psychological; values and reliability, respectively. Before comparison and analyzing, it is more reasonable to realize the current situation about gender and leadership which will also give readers a general idea. 2. 2 Men are still the major force in leaders Actually, majority of world still consider that domination of power is in man’s hand, though women leaders are increasing rapidly recent years. As statistics show, woman account for 51 percent of population and 46. 5 percent of labor force while their numbers in manage level are negligible. In fact, in more powerful positions, women only account for 7. 3 percent of Fortune 500 corporate line officers; only 4. 1 percent of top earners are women. (Catalyst, 2001) The true situation is like what Oakley ,J. G. said,† The overall percentage of women on corporate boards surpassed the 10% milestone for the first time in 1996, however, 105 out of the 500 companies surveyed still had no women on their boards. †(Oakley, 2000; Dobrsynski, 1996) In making such a males’ world, social and environment factors play critical roles. Traditionally, women are told to be less competitive and ambitious when they are still girls, when they start their careers, mostly, environment and themselves keep suggesting them to be more unleader-like and docile. This attitude is formed in a long period and by surrounding environment, and it actually becomes part of female’s character. Attitude toward leadership is stronger predictor of leader emergence than masculinity. (Kolb, 1999) This theory is even more reasonable when biology theory is abandoned. Generally, majority of leaders is still male , the roles that women are told to play and attitudes they are suggested to own is signaling to be â€Å"second class†. 2. 3 Woman leaders show great potential It is undoubtedly men are traditionally leaders in the society; nevertheless, women are catching up in an amazing speed. Especially in recent years, woman leaders are showing their great power. In a long period before, people believe that women lack of managerial skills and they define it as â€Å"female deficiencies† as a reason why few women have made it to the top. Steven, Lynda and Joanne, 2003) However, many professors have proved the irrationality of this stereotypical concept, Davidson and Burke (DavidsonBurke,1994) have contended that almost all the evidence shows little or few difference in the traits and abilities of managerial skills among women and men. Furthermore, Ferrario(Ferrario,1994), Carless(Carless,1998) and Komives (Komives,1991) have studied and p roved that gender does not determine who should get the leadership. According to above statements, it is easy to realize that gender is not physical or psychical obstacle for female leaders. Moreover, Kent and Moss suggested the possession of feminine characteristics does not decrease an individual’s chances of emerging as a leader as long as the individual also possesses masculine characteristics. If women are more likely to be androgynous, they may have better chance of rising to leadership status. (Kent and Moss, 1994) Kent and Moss’ words can be explained related to women’s own characteristic. Normally, women are more approachable and modest. The advantage is obvious above; male leaders cannot combine female’s good personalities which will be considered to be sissy while females will treat androgynous as a merit which show their potential. So, in some kinds of careers which require managers to be more mild and communicative, such as teachers and nurses, woman leaders are more preferred. To sum up, women’s characteristic advantage is seen as particularly important in light of the trends toward flatter organizations, team-based management and increased globalization. Oakley,2000; Adler,1993;Rosener,1995) Undoubtedly, woman leaders have predominance in some specific works than man leaders 2. 4 Gender and the leadership 2. 4. 1 Intelligence comparison Intelligence is defined by Cronbach as a person’s all-around effectiveness in activities directed by thinking. (Cronbach, 1984) Intelligence can divide in two parts, academic intelligence and emotional intell igence. In the aspect of academic intelligence, it is well accepted that there is no difference in academic intelligence between men and women. Furthermore, people with high academic intelligence don’t mean they are good leaders. Obviously, traditional view about intelligence is quite narrow. Current research has denied the theory of IQ as the only measure of intelligence. In 1920 Thorndike hypothesized that true intelligence was composed of not only an academic component, but also emotional and social components. (Barbara Shilpa, 2003) Bar-on argued that emotional and social intelligences were better predictors of success in life. (Bar-on, 1997) According to Barbara Shilpa’s statistic analysis, the mean transformational leadership score of females and males are roughly the same (65. 21 and 63. 31 respectively). The mean emotional intelligence score for females was higher than the mean emotional intelligence score for females (109. 58 and 98. 31 respectively). (Barbara Shilpa, 2003) Although the results of the current study suggest that females have scored higher than males in emotional intelligence, it is possible that women as compared to men scored higher on empathy or social skills and low on motivation or self-regulation. However , male and female’s leadership score is very close which can prove that different genders have differences in EQ, but no capability difference in leadership. To sum up, there is no specific gender difference in academic intelligence. Females have a higher score in emotional intelligence and males have an equally emotional leadership score with females. 2. 4. 2 Attitude comparison Attitude means a general and enduring positive or negative feeling about some person, object or issue. (Kalliath, 2010) Normally, we divide attitude in two parts, one is the affective component, and the other one is the behavioral component. Actually, leadership is affected by attitudes in the sense that a leader’s attitude about their subordinates is dictated by theories X and Y. Theory X in the simplicity means leaders view their subordinates as pessimistic. They believe that the best way to treat subordinates is by manipulating for they think subordinates are lazy and unmotivated. Theory Y thinks oppositely, leaders of theory Y feel that most people are motivated and afraid of punishment. (Kalliath, 2010) Normally, leaders with a positive self-concept and a Theory X philosophy tend to be bossy, pushy and impatient; they also generally take on a dictatorial leadership. Leaders with a negative self-concept and a Theory Y philosophy may seem afraid to make decisions and self-blaming. Hughes, Ginnett Curphy, 1993) Related to above apart, women’s attitude is an obstacle for their leadership. This disadvantage is caused by environmental and cultural factors. All stereotyping views towards woman will affect them when they are becoming leaders. However, according to theory X and Y, they generally talk about two types of leaders. It can be seen that gender is not the major factor in attitude. To sum up, woman leaders are normally have more problems in their attitude and valuation than their man opponents. 2. 4. 4 Effectiveness comparison Effectiveness is understood in terms of leaders’ facilitation of a group or rganization’s ability to meet its goals. (Hunt, 1991; Mumford, 1986) It is stated that there is no difference in effectiveness, although some situations favor women and others favor men. (Powell, 1993)However, some people point out that female leaders may be less effective when they are doing stereotypically masculine jobs. It is easy to understand that women may violate conventions concerning appropriate female behavior. Female leaders will be subjected prejudiced reactions, which included biased performance evaluations and negative preconceptions about future performance. Consistent with research on self-fulfilling prophecies (Geis, 1993), negative opinion towards women’s leadership can diminish their performance. Even though, some professors argue that role conflict for female leaders might also be minimized by adopting a relatively feminine leadership style that would meet people’s traditional expectations about female behavior. (Eaglly, Makhijiani, Klonsky, 1992) They assert that it is unfair to value the effectiveness in leadership roles that are rarely occupied by women and in which most of their evaluators are male. (Eaglly, Makhijiani, Klonsky, 1995) In order to analyze this issue, two perspectives are introduced: alternative perspective and contingency theory based perspective. As a matter of fact, alternative perspective also have two parts, the first one is a structure view suggests that men and women are equally effective in leadership. (House, 1991Hunt, 1991) Another alternative view takes into account the different selection of men and woman for leadership. Besides gender equality opinion, it also points out that women may be superior performers, especially in the longer run as they may erode negative thinking about their work. Craig Jacobs, 1985) The second perspective is of contingency theories of leadership, suggests that leaders’ effectiveness depends on their style of leading. (Bass, 1990) It focuses more in the aspect of leadership style. It insists that effectiveness of different gender is related to corresponding factors in leadership methods, not gender. In a word, although male leaders are considered more e ffective in traditional masculine jobs, female leaders are more effective than males in less masculine terms. Effectiveness is a reliable proof of the woman leadership is not worse than man leadership. Although some people still believe woman leaders are using some inefficient management methods when they are most in masculine works. It can be expected that females will fare at least as well as men in an increasing range of leadership and managerial roles. 3. Conclusion From the days of old to the modern world, people who have the opinion that men are born to lead and women should serve as followers are out of date. No one can deny the gender equality in the current society. Leaders are no longer the exclusive privilege for men, but also for excellent females. We start to realize the importance of analyzing this topic and have taken a close look at some of the most basic qualities needed in a successful leader, such as attitude, intelligence and effectiveness. While some qualities seem to be more present in males than females, such as attitude, there are still many females owning the necessary characteristics to be better leaders, such as effectiveness in feminization jobs. This essay collects studies that analyzed leadership under rigorous researches and we have also taken a close look at some of the more recent studies on this topic.

Methods Used for Process Costing

Methods Used for Process Costing A process costing method is used for Indus trick producing chemical, petroleum, textile, and flour, pharmaceutical, shoos and coal. This type of costing is also used by firms manufacturing such things methods is the assembly type industry which manufactures such things as type writers, automobiles. Airplanes and house hold electric appliances. Finally certain service industries, such sagas, water, and heat, cost their products by using process costing methods. In fact process costing procedure are often termed continuous or mass production cost accounting procedure. http://www.principlesofaccounting.com/ART/c20art/steelprocess.JPG What is Process Costing? Process costing is a type of costing system that is used for uniform, or homogeneous, products. Process costing averages the costs over all units to come to the per unit cost. This is in contrast to other types of costing systems, such as job-order costing that is used for products that are in differentiated batches. Unlike job-order costing, process costing is tracked using a work-in-process account for each department, rather than through subsidiary ledgers] Process Costing In accounting, process costing is a method of assigning production costs to units of output. In process costing systems, production costs are not traced to individual units of output. Costs are assigned first to production departments and then to units of output as they move through the departments. The process costing method is typically used for processes that produce large quantities of homogeneous products. The process costing method is in contrast to other costing methods, such as product costing, job costing, or operation costing systems. Using the process costing method is optimal under certain conditions. If the output products are homogeneous, that is, the units of output are relatively indistinguishable from one another, it may be beneficial to use process costing. If the output products are of low value, meaning each individual unit of output is not worth much, it may be beneficial to use process costing. And if it is difficult or infeasible to trace production costs directly to individual units of output, it may be beneficial to use the process costing method. Examples of operations that are likely to use the process costing method as opposed to another costing method include a cola bottling plant, a breakfast cereal maker, a company that makes computer chips, and company that produces lumber, and a company that produces bricks. For example, for the company that bottles cola, it would not be feasible or worthwhile to separate and record the cost of each bottle of cola in the bottling process. Therefore, the company would assign costs to the bottling process as a whole for a period of time, and then divide that overall process cost by the number of bottles produced during that period of time to assign production costs to each bottle of cola. Process Costing Methods 5 Steps for Process Costing Analyze inventory flow Convert in-process inventory to equivalent units Compute all applicable costs Calculate the cost per unit of finished and in-process inventory Allocate costs to units of finished and in-process inventory First, analyze the cost-flow model of the relevant inventory account to determine how much inventory was there at the beginning of the period, how much was started during the period, how much as completed during the period, and how much is left as work-in-process at the end of the period. Second, convert the work-in-process ending inventory into a number of equivalent units produced. This means if there are 1,000 units of inventory in work-in-process, and these units are all 50% complete, then you consider this as the equivalent of 500 units produced (500 = .50 x 1,000). Third, compute the total direct and indirect costs incurred by the production process that need to be assigned to the units completed and the units still in process. This includes the costs associated with the beginning inventory and the costs incurred during the relevant period. Fourth, calculate the amount of cost to be assigned to the completed units of output and the equivalent of completed units of output still in the ending inventory. For example, if 2,000 units were completed, and 1,000 units were left half-finished, then you would divide the applicable costs by 2,500 units. Fifth, allocate the relevant costs to the units of product that were completed and to the units of product that remain in the work-in-process account. Source: Hilton, Ronald W., Michael W. Maher, Frank H. Selto. Cost Management Strategies for Business Decision, Mcgraw-Hill Irwin, New York, NY, 2008. Process Costing Procedures Process costing systems follow specific procedures, and while exact procedures may vary by company or by industry, they will generally follow these steps: While other types of costing start with a sales order, a sales order is not needed for process costing as it is a continuous process The work-in-process accounts are divided by department and are named as such for example: Work-in-process Department Name The first department in the process makes the first entry into the work-in-process account, generally for the direct raw materials As the products move from department to department, entries are made to each work-in-process department account Direct labor costs are recorded by period Actual overhead costs are recorded; no contra-account is needed because there is no over- or under-applied overhead due to the actual cost being applied Indirect costs are applied to the overhead account in actual amounts Normal spoilage is recorded as a cost to the work-in-process account; abnormal spoilage is removed from the work-in-process account and applied to a separate account so it can be addressed by management. When Is Process Costing Appropriate? Process costing is appropriate when products are homogeneous (or identical). Where job-order and other types of costing seek to find the cost per unit for batches of differentiated products, process costing seeks to find the average cost of all units over a period of time. Therefore, process costing is only appropriate when all units are the same. For example, a manufacturing company that produces only one homogeneous product may elect to use process costing. Characteristics and process of costing. The characteristics of process costing are: A cost of production report is used to collect, summarize, and compute total and unit cost. Production is accumulated and reported by departments. Costs are posted to departmental work in process accounts. Production in process at the end of a period is restated in terms of completed units. Total costs charged to a department are divided by total computed production of the department in order to determine a unit cost for a specific period. Costs of completed units of a department are transferred to the next processing department in order to arrive at the total costs of the finished products during a period. At the same time, costs are assigned to units still in process. Characteristics and procedure. Accumulate material, labor, and factory over head costs by departments. Determine a unit cost for each department. Transfer costs from one department. Assign coast to the inventory of work still in process. If accurate unit and inventory costs are to be established by process costing procedure, costs of a period must be identified with units produced in the same period. Features/Characteristics of Process Costing Process Costing Method is applicable where the output results from a sequence of continuous or repetitive operations or processes and products are identical and cannot be segregated. Process Costing enables the ascertainment of cost of the product at each process or stage of manufacture. The following features may be identified with process costing: The output consists of products which are homogenous. Production is carried on in different stages (each of which is called a process) having a continuous flow. Production takes place continuously except in cases where the plant and machinery are shut down for maintenance etc. Output is uniform and all units are identical during each process. It would not be possible to trace the identity of any particular lot of output to any lot of input. The input will pass through two or more processes before it takes the shape of the output. The output of each process becomes the input for the next process until the final product is obtained, with the last process giving the final product. The output of a process (except the last) may also be saleable in which case the process may generate some profit. The input of a process (except the first) may be capable of being acquired from the outside sources. The output of a process is transferred to the next process generally at cost to the process. It may also be transferred at market price to enable checking efficiency of operations in comparison to the market conditions. Normal and abnormal losses may arise in the processes There are a number of industries in which process costing can be applied. Elements/Components of Cost Process, cost, accounting, recording, direct, indirect, costs For the purpose of cost accounting, the process industry is divided into separate departments with each department representing a specific process. The Direct Material and Direct Labor/Labor Costs are collected for each department separately and the overheads which are collected over all the departments/processes are apportioned over the various departments/processes on some rational basis. The following are the main elements/components of costs involved in the manufacturing process where process costing method is adopted. Direct Materials There are two types of materials that we come across in process costing. Primary Material Materials which are introduced in the initial process and passed on to the next process as a part of output after completion of processing. Secondary Material Materials which are introduced in the first or subsequent processes in addition to the main material introduced in the initial process. This gets mixed up with the main material and is passed on to the subsequent processes as a part of the output. Direct Labor/Labor The direct labour/labor cost is generally incurred in every process. Identification of direct labour cost is also relatively easy in process costing industry Direct Expenses Expenses in addition to Direct Material and Labor which can be directly attributable to a particular process. These are costs relevant to specific processes. Production Overheads The overhead expenses are generally expended over all the processes involved in production. These are to be apportioned over the various processes in an amicable manner. Methodology of Recording/Accounting Costs Financial Accounting Methodology is adopted for recording costs involved. Process Accounts A nominal account for each process is used to record all the costs relevant to a process. Each process account is Debited with The Primary Direct Material Cost Secondary Direct Material Cost Direct Labor Cost Direct Expenses and Production Overheads allocated and/or apportioned to the process. Credited with The value of output transferred to the subsequent process or finished stocks. Numbers, Alphabets or any word or phrase representing the process are used as suffixes/prefixes in the names (Process I a/c, Process A a/c, Refining Process A a/c, etc.,.) to distinctly identify the processes accounts. Process Stock Accounts Stocks relevant to a process are maintained in a separate stock account. Stock accounts for input may be maintained where all the input acquired/received for a process during a period is not used up. Stock accounts for output may be maintained where all the output produced/completed in a process during a period is not disposed off either by transfer to the next process or by sale. Where the output relevant to a process is sold apart from being transferred to the next process, it generates revenue. These revenues relevant to a process, are generally recorded using the process account or the stock account. FEATURES of Process Costing The product of one process becomes the INPUT OR RAW MATERIAL of the next process; There is a CONTINUOUS FLOW OF IDENTICAL OUTPUT; It is DIFFICULT TO IDENTIFY A COST UNIT because each cost unit is part of a process; It is difficult to cost a cost unit hence we can only find the AVERAGE COST PER UNIT over period of time; COST CENTRES are set up and costs are collected by the cost centers; It is possible that JOINT PRODUCTS may be produced in the processes; WASTE may arise during processing eg due to evaporation, etc Each process or department performs a particular operation(s). A certain stage of production is completed in each process. Each process is carried out by a certain department. A person is usually responsible for a process. An account called a PROCESS ACCOUNT is maintained for each process. This process account captures/records the following: All costs-materials, labor and overheads; Scrap Output Opening work-in-process Closing work-in-process Transfers from previous process Losses or gains Reasons for use Companies need to allocate total product costs to units of product for the following reasons: A conducts are manufactured in large quantities, but products may be sold in small quantities, sometimes one at a time (automobiles, loaves of bread), a dozen or two at a time (eggs, cookies), etc. Product costs must be transferred from Finished Goods to Cost of Goods Sold as sales are made. This requires a correct and accurate accounting of product costs per unit, to have a proper matching of product costs against related sales revenue. Managers need to maintain cost control over the manufacturing process. Process costing provides managers with feedback that can be used to compare similar product costs from one month to the next, keeping costs in line with projected manufacturing budgets. A fraction-of-a-cent cost change can represent a large dollar change in overall profitability, when selling millions of units of product a month. Managers must carefully watch per unit costs on a daily basis through the production process, while at the same time dealing with materials and output in huge quantities. Materials part way through a process (e.g. chemicals) might need to be given a value, process costing allows for this. By determining what cost the part processed material has incurred such as labor or overhead an equivalent unit relative to the value of a finished process can be calculated. Comparisons Similarities between job order and process costing include: Both systems have the same basic purpose-to calculate unit cost Both systems use the same manufacturing accounts The flow of costs through the manufacturing accounts is basically the Same. However, there are some important differences between job order and processing costing as described below. Job Order Costing Process Costing Each job is different All products are identical Costs are accumulated by job Costs are accumulated by department Costs are captured on a job cost sheet Costs are accumulated on a department production report Unit costs are computed by job Unit costs are computed by department Study the production flow and the cost flows of companies which use process costing in Exhibits 4-2, 4-3, and 4-4. Note that as units are partially completed in one department they proceed onto another department for further processing. This will require a journal entry such as: Work in Process Department B Work in Process Department A When the products are completed they are transferred from the final processing department to Finished Goods. Study the model journal entries on Pages 149-150. A complication arising in process costing is that not all units may be completed at the balance sheet date. To calculate unit costs, it will be necessary to compute equivalent units of production. Equivalent units can be defined as the product of the number of partially completed units times the percentage completion of these units. If there are 300 of partially completed units at year-end which are 40% complete, then there are 120 equivalent units. If say 5000 units were completed during the period, the managerial accountant would add 5000 and 120 to arrive at 5120 equivalent units completed during the period. Then total department costs for the period (direct material, direct labor, and overhead) would be divided by the 5120 equivalent units to arrive at cost per unit. Equivalent units can be computed in two different ways, the weighted average method and the FIFO method. We only cover the weighted average method in this course and therefore skip Appendix 4A. Companies using process costing prepare departmental production reports. Exhibit 4-9, Page 158, is a production report for Double Diamond Skis Shaping and Milling Department. Note that the production report consists of three parts as follows: A quantity schedule which shows the flow of units through the department and a  computation of equivalent units A computation of costs per equivalent unit A reconciliation of all cost flows into and out of the department Also note in Exhibit 4-9 that the equivalent unit totals are different for material costs and for conversion costs. This frequently happens as all material is input at the start of the production process but the direct labor and overhead costs are incurred sometime later. 7. Mention of sources used 1. Process Costing Systems What is it and when is it used? A process-costing system is a costing system in which the cost of a product or service is obtained by assigning costs to masses of like or similar units. Unit costs are then computed on an average basis. Process-costing systems are used in industries that produce like or similar units which are often mass produced. In these industries, products are manufactured in a very similar way. The companies usually use the same amount of direct materials, direct manufacturing labor costs and manufacturing overhead costs. Industries that use process costing systems are for example: chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages and breakfast cereals. The difference between job costing and process costing is the extent of averaging used to compute unit costs of product and services. The cost object in job costing is a job that constitutes a distinctly identifiable product or service. The quantity of manufacturing resources is different in any job. It would be incorrect to cost each job at the same average manufacturing cost. So, when like or similar units are mass produced, process costing averages manufacturing costs over all units produced. The costs of a product are important for inventory calculations, pricing decisions and product profitability analysis. Its also important for measuring how well the management is done and if costs are reduced effectively. Illustrating process costing The best way to show how process costing works, is by example: Global Defense, Inc, manufactures thousands of components for missiles and military equipment. One of these is called DG-19. The product-costing system for DG-19 has a single direct-cost strategy (direct materials) and a single indirect-cost category (conversion costs). Each unit passes through two departments: the Assembly Department and the Testing Department. Every effort is made to make sure that all DG-19 products are identical. Direct materials are added at the beginning of the process in Assembly. Additional direct materials are added at the end of processing in the Testing Department. Conversion costs are added evenly during both processes. They include manufacturing labor, indirect materials, energy, plant depreciation and so on. After leaving the Testing Department, the DG-19 component is transferred to Finished Goods. 2. Three cases 2.1 Case 1: Process Costing with no beginning or ending work in process inventory During January, the first month of the period, Global Defense starts with the manufacturing process. All units will start and end in this period. Altogether, Global Defense will manufacture 400 units of DG-19 during this period. Direct materials in this period: $ 32.000 Conversion costs in this period: $ 24.000 _______ Total Assembly costs in January: $ 56.000 Global Defense records direct materials and conversion costs in the Assembly Department as these costs are incurred. By averaging, the assembly cost per unit would be $ 56.000 / 400 units = $ 140: Direct materials costs by unit ($32.000 / 400) $ 80 Conversion costs per unit ($ 24.000 / 400) $ 60 _____ Assembly Department cost per unit $ 140 Each unit is identical in this case, so we assume that all units receive the same amount of direct materials and conversion costs. The unit costs can be averaged by dividing total costs in a given accounting period by total units manufactured. This approach is for example used by banks to compute the unit costs of 100.000 similar customer deposits made in a month. It is usually used by organizations with mass production of standard units and no incomplete units after the period. 2.2 Case 2: Process costing with no beginning but an ending work in Process Inventory There is no beginning inventory in February, because all 400 units produced in January had been fully completed. Due to customer delays in placing orders, it was only possible to produce 175 units in February. The 225 partially assembled units as of February 28 were fully processed with respect to direct materials, because all direct materials in the Assembly Department are added at the beginning of the assembly process. Conversion costs are added evenly during the assembly process. Based on the work completed relative to the total work required to be done, an Assembly Department supervisor estimates that the partially assembled units were, on average, 60 % complete as to conversion costs. Total costs for February: Direct materials costs in February $ 32.000 Conversion costs February $ 18.600 _______ Total Assembly Departments costs $ 50.600 Problem: How should Global Defense calculate the cost of fully assembled units and the cost of the partially assembled units still in process? The following four steps help us to find the answer: Step 1: Summarize the flow of physical unit of output Step 2: Compute output in terms of equivalent units Step 3: Compute equivalent unit costs Step 4: Summarize total costs to account for and assign these cost to units completed and to units in ending work in process Step 1 tracks the physical unit of output. It shows, where they come from and how many units are there to account for, and where they go and how they are accounted for. Step 2 measures the output in equivalent units, not in physical units, because not all units had been completed. The 400 units are complete in terms of equivalent units of direct materials, because all direct materials are added in the Assembly Department at the initial stage of the process. So you count all 400 units in equivalent direct costs. The 175 fully assembled units are completely processed with respect to conversion costs. The partially assembled units in ending process are 60 % complete (on average). Therefore, the conversion costs in 225 partially assembled units is equivalent to conversion costs in 135 (60% of 225) fully assembled units. So, 310 equivalent units of conversion costs are assembled and transferred out and 135 equivalent units are in ending work in process inventory. In step 3, equivalent unit costs are computed by dividing direct materials and conversion costs added during February by the related quantity of equivalent units of work done in February: Direct costs Conversion costs Costs added during February: $ 32.000 $ 18.600 Divide by equivalent units work done in February: / 400 / 300 ________ _________ Cost per equivalent unit of work done in February: $ 80 $ 60 In Step 4, total costs to account for are summarized and assigned to units completed and transferred out and to units still in process at the end of February. Since the beginning balance of the work in process is zero, total costs to account for consist of the costs added during February: direct materials $ 32.000 and conversion costs $ 18.600. Direct material costs are 225 times $80 (=$18.000) + Conversion costs: 135 times $60 (=$8.100). Total costs are therefore: $18.000 + $8.100 = $26.100. 2.3 Case 3: Process costing with both beginning and ending work in process inventory In march, Global Defense has 225 partially assembled units in the Assembly Department. During march, Global Defense placed another 275 units into production. Step 1 traces the physical units of production. In march, 400 units are completed and transferred out, 100units are in ending inventory. Step 2 computes the output in terms of equivalent units: 275 equivalent units of direct materials and 315 equivalent units of conversion costs. Step 3 computes equivalent unit costs. Direct materials: $ 80; conversion materials: $ 60 Step 4 summarizes total costs to account for and assigns these costs to units completed and to units in ending work in progress. The costs that get assigned to each of these categories depend, as in all inventory accounting, on the specific assumptions regarding the flow of costs. Next are described to alternative methods, the weighted-average method and the first-in, first-out method. 3. Weighted-average method The weighted-average process-costing method assigns the average equivalent unit cost of all work done to date (regardless of when it was done) to equivalent units completed and transferred out, and to equivalent units in ending inventory. The weighted-average cost is simply the average of various equivalent unit costs entering the work in process account. 4. First-In, First-out Method The First-in, first-out (FIFO) process-costing method assigns the cost of the earliest equivalent units available (starting with the equivalent units in beginning work-in-process inventory. This method assumes that the earliest equivalent units in work in process Assembly account are completed first. 5. Transferred-in costs in process costing Transferred-in costs (or previous department costs) are costs incurred in a previous department that are carried forward as part of the products cost as it moves to a subsequent department. That means, costs move with the units when they are transferred to a new department. So, computations of Testing costs must include transferred-in costs, additional direct materials costs and conversion costs added in Testing. The four -step procedure is used to account for the costs of a subsequent department that has transferred-in costs. Units are fully completed as to transferred-in costs because these costs are just carried forward from the previous process. Direct materials costs have a zero degree of completion in both beginning and ending work-in-process inventories, because in Testing, direct materials are introduced at the end of the process. That completes steps 1 and 2. 5.1 Transferred-in Costs and the weigthed-average method In step 3, the equivalent unit costs are computed. In step 4, the total costs to account for are summarized, that is the total debits to Work in Process under the weighted-average method. After that, these costs are assigned to units completed and to units in ending work-in-process inventory. Beginning work in process and work done in the current period are totaled and merged together for purposes of computing weighted-average costs. A company may split the Work in Process account into Work in Process Testing, Transferred-in Costs, Work in Process Testing, Direct Materials and Work in Process Testing, Conversion costs. The journal entries would contain this detail, though the underlying reasoning and techniques would be unaffected. 5.2 Transferred-in Costs and the FIFO-Method The costs transferred-in from the Assembly Department are different when the weighted-average rather than the FIFO method is used in step 3. In step 4, the total costs to account for are summarized, consisting of the beginning inventory plus costs added during the current period, under the FIFO-method. These costs differ from the total debits to Work on Process under the weighted-average method, because of the different costs of completed units transferred-in from the Assembly Department under the weighted-average and FIFO methods. When assigning costs, the FIFO method keeps the beginning inventory separate and distinct from the work done during the current period. Each department in interdepartmental transfers is regarded as being separate and distinct for accounting purposes. All costs transferred in during a given accounting period are carried at one unit cost figure, regardless of whether previous departments used the weighted-average or the FIFO method. 6. Common Mistakes with Transferred-in Costs Here are some common pitfalls to avoid when accounting for transferred-in costs: Remember to include transferred-in costs from previous departments in your calculations. Such costs should be treated as if they were another kind of direct material added at the beginning of the process. In other words, when successive departments are involved, transferred units from one department become all or a part of the direct materials of the next department; however, they are called transferred-in costs, not direct materials costs. In calculating costs to be transferred on a FIFO basis, do not overlook the costs assigned at the beginning of the period to units that were in process but are now included in the units transferred. Unit costs may fluctuate between periods. Therefore, transferred units may contain batches accumulated at different unit costs. Units may be measured in different terms in different departments. Consider each department separately. Unit costs could be based on kilograms in the first department and liters in the second , so as units are received by the second department, their measure

Comparing Marriage Proposals from Mr. Collins and Mr. Darcy from Pride

Comparing Marriage Proposals from Mr. Collins and Mr. Darcy from Pride and Prejudice The story of Pride and Prejudice revolves around a mother of five daughters, Mrs. Bennet, whose sole purpose is to marry off her daughters to suitable men. Jane is the eldest out of the Bennet sisters. Jane is the closest to Elizabeth from the rest of her sisters, this is because they stand on similar maturity levels, and Elizabeth is the second oldest. The main theme of the novel is based on the importance of marriage. It is important because a woman will have to marry a suitable man who can support her when her father passes away, it is equally important to men because it is important for them to keep their social status, they will do this by finding a wife at a suitable age. There are four main marriages in the novel: Charlotte's to Mr Collins, Lydia's to Wickham, Jane's to Mr Bingley, and Elizabeth's to Mr Darcy. The story is follows Elizabeth. Elizabeth Bennet the second oldest of the five daughters. Of her sisters, she has the strongest and most outstanding personality, and this is shown because she is the only one who wants to marry a suitable man whom she also loves. Mr Collins is a relative of the Bennets. Mr Bennet has no sons. Therefore he will have to leave all his possessions to Mr Collins when he passes away. This is why Mrs Bennet is pleased to hear he would like to marry one of her daughters so they will keep the family income. Mr Collins at first is most interested in Jane because of her beauty, but when he finds out that she may be getting engaged to Mr Bingley, he realises he has not got much of a chance with her, so then begins to have interest in Elizabeth. Mr Darcy is a man who comes fro... ... both positive that Elizabeth will accept them and they therefore present themselves in such a manner that this is made obvious. Mr Collins verbally declares this assumption, â€Å"you may assure yourself that no ungenerous reproach shall ever pass my lips when we are married†. Mr Darcy does not openly mention his assurance in Elizabeth’s acceptance but makes it obvious in his manner; she could easily see that he had no doubt of a favourable answer. He spoke of apprehension and anxiety, but his countenance expressed real security. Until Mr Darcy proposes to Elizabeth, neither of them are honest about their feelings towards each other. The novel ends when Mr Darcy and Elizabeth get married, and Jane and Mr Bingley get married, even though they connected from the beginning and did not have as much time as Elizabeth and Mr Darcy did to get to know each other.

Self-Concept Essay -- Self Concept

The Self-Concept is a complicated process of gaining self-awareness. It consists of mental images an individual has of oneself: physical appearance, health, accomplishments, skills, social talents, roles, intellectual traits, and emotional states and more –all make up our self-concept.   Ã‚  Ã‚  Ã‚  Ã‚  The development process begins at about six or seven months of age. The child begins to recognize â€Å"self† as distinct from surroundings. They stare at anything they see, including their own body parts; hands, feet, toes, and fingers. As they grow, their sense of identity expands through interactions with others –creating self-esteem levels that become the â€Å"booster† for the ability to interact. There are two theories that describe how interactions shape our self-views. One defines perceptions of the judgments of others called Reflected Appraisal. It is the notion of receiving supportive and nonsupportive messages. It states that positive appreciation and a high level of self-value is gain when supportive messages are received. In contrast, receiving nonsupportive messages leads to feeling less valuable, lovable, and capable. Everyone that you and I interact with influences these self-evaluations. Either from your past or from present –all shapes how you view yourself, especially from our significant others. The strength of messages from significant others become stronger and eventually affect the health, when they are nonsupportive; depression, for instance, leads to less physical activities that are necessary for a healthy body. However, the foremost important influences are our parents. Supportive parents raise children with healthy self-concepts. While nonsupporti ve parents raise an unhappy child who view his/her self in negative ways.   Ã‚  Ã‚  Ã‚  Ã‚  The other theory defines evaluation of ourselves in terms of how we compare with others, called Social Comparison. There are two types, superior or inferior comparison and same as or different from others. We compare by attractiveness, success or failures, intelligence, and it all depends on whom we are comparing ourselves with. For instance, an individual might feel inferior when compared with an inappropriate reference group. Therefore, he or she might feel inferior because she feels less of everything from the reference. Similarly, the opposite occurs when compared with an appropriate reference group.   Ã‚  Ã‚  Ã‚  Ã‚  In addition, we a... ... behavior. This means that self-awareness must also come into play. I will have to be concerned about the way I present my ideas, as well as my behavior; otherwise, it will be perceived negatively.   Ã‚  Ã‚  Ã‚  Ã‚  So far, my self-concept has changed positively and in time, it will improve (optimists). The only difficulty that I have been facing is the ability to defend myself against negative comments from others. Because of my thinking process speed, it takes time for me to acquire comments and how to say them immediately. In addition, I found that it is not necessary to give a response back to negative comments in order to defend yourself, except in courtrooms. Nonverbal expressions are also as powerful. For example, ignoring critical comments create a serious climate between you and the speaker –sending a message that the comment was unnecessary and offensive. But in some cases, verbal messages are necessary, such as that in debates over issues. In conclusion, I would have to say that what has been written are only a scratch on a big surface of interpersonal communication skills that I have learned from this class. This concept just happened to be the most important for improvement.

Otherness

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