Ethics in Noble Truth and Eightfold Path Essay

In this paper I will be discussing the concept of the four noble truths and eightfold path within the Buddhist religion. The four noble truths do not give concrete answers to metaphysical questions, unlike other religions. Buddhism teaches human existence is imperfect and the four noble truths are a guide to help steer away from suffering. The four noble truths are important to Buddhist ethics in that they are the way to nirvana and enlightenment. The first noble truth is life is suffering. To live means to suffer and since it is human nature, no one is perfect in any shape or form. While we develop, we inevitably have to endure physical and psychological suffering sooner or later. Each of us, no matter how rich or poor, is going to get sick, grow old, and die. Nothing is permanent, nothing can permanently satisfy us. â€Å" Any aspect of life, no matter how seemingly pleasant, already has the seeds of the suffering that is a common denominator of all human experience† (Young) This is because things change and pass away; everything and everyone we love will someday pass away. The Buddha also taught the reason behind the suffering that individuals experience. The second noble truth is suffering is caused by craving. â€Å"We suffer because our craving leads us to become attached to things or people and deluded as to the real nature of our situation in life (Young). † As long as we are unable to detach of moral pleasures, we will experience suffering. One must learn to overcome these greed, aversion, hatred, jealousy, etc. These conditions are always in hand with society, family, and within one’s self. Recognizing and understanding the second noble truth gives way to the freedom from suffering. The third noble truth is cessation of suffering. It is the complete fading-away and extinction of this craving, its forsaking and abandonment, liberation from it, detachment from it†(welsh). This may be the most significant of all the noble truths, as it reassures us that true happiness is possible. When individuals give up useless cravings and learn to live each day to the fullest, enjoying what each day brings with no expectations, they are able to live a free life. Nirvana arises when an individual becomes free of all sufferings, and eliminates cravings. When an individual is able to attain nirvana, they are able to move on to the next noble truth. The forth noble truth is the means to liberation. This noble truth teaches how to remove all suffering from your life, and explains the various levels of achieving such. So, first of all, in order to gain the good qualities, we need to work on creating all the different conditions that will make those qualities emerge. To develop the various insights of meditation and real wisdom, we need to develop great faith and confidence in the validity and usefulness of that wisdom. Buddhist needs to change their habits so that they have the ability to do all the necessities to make insight and wisdom emerge. Therefore, there are many factors and conditions we must generate within our life that will bring about our happiness. The guide to peace and the end suffering is the eightfold path. The eightfold path is a guideline to ethical teachings and growth of an individual. The goal is to free believers from attachments and ultimately leads to understanding. â€Å" â€Å"Everyone should attempt to live by the eightfold path, and (theoretically) enlightenment is open to anyone, regardless of caste, gender, or whether lay or ordained. † Young. The Eightfold Path consists of three components: wisdom (prajna ): (1) right views and (2) right intention; morality (sila ): (3) right speech, (4) right conduct, and(5) right livelihood; and concentration (samadhi ): (6) right effort, (7) right mindfulness, and (8) right concentration. (Deal). The eightfold path is the way to avoid self-denial and self-indulgence considered the middle way. The first step in the eightfold path is the right view, which falls under the category of wisdom. The right view means understanding the four noble truths and grasping the nature of objects and ideas. Right view is attained, sustained, and enhanced through all capacities of mind. It begins with the insight that all beings are subject to suffering and it ends with complete understanding of the true nature of all things. The second step, which also falls under the component of wisdom, is correct intention. This refers to abandoning one’s own thoughts and desires. This is the step of the eightfold path that one must give up selfish attitudes that lead to more suffering and replace them with the opposite. â€Å"The point is not to nattached from oneself to a particular person but with a caring attitude, but to practice a â€Å"universal goodwill† young† The third step is correct speech. This means to tell the truth, to speak friendly and to talk only when necessary. †Man’s speech must be the truth, his conversation must be edifying and he must not engage in scandal gossip. One should take control with one’s word not only for the sake of truth but to demonstrate control and discipline. † Right speech can be seen as an ethical conduct in Buddhism. The forth step in the eightfold path is that of correct conduct. Young mentions that unwholesome actions lead to unsound states of mind, while wholesome actions lead to sound states of mind. â€Å" Not taking life, not stealing and not having sexual intercourse† (Van Voorst). It is important in Buddhism to concentrate on actions that will help the well beings of others. The fifth step is the right means to livelihood. This path represents earning an honest living. An occupation that is against the other steps of the eightfold path is in return against right livelihood. One should acquire only by legal means, not by illegally; one should acquire it peacefully, without coercion or violence; one should acquire it honestly, not by trickery or deceit; and one should acquire it in ways which do not entail harm and suffering. † (Bodhi) Selling of weapons would be an example of wrong in this religion as the consequences of weapons can cause harm to others. The sixth step in the eightfold path is right endeavor. This step is very important, as it is a necessity to put a conscious effort in what we do. Without right effort less would be able to get achieved. â€Å" Avoiding any sort of unwholesome action that will have a negative karmic influence, and pursuing beneficial deeds. †(Young) being aware of your own mind and not to have a mind that is diluted. This brings us to our next step, the seventh step, which is right mindfulness. This step in the eightfold path refers to the ability to see things without any delusions. â€Å" Right mindfulness refers to the deep, ultimately non-dual, understanding of the body, feelings, mind, and experienced things†(Koller. In the step being consciously aware of all that is that is going on with ones mind and body. Van Voorst states, â€Å" To remain focused on the body in and of itself- he is fervent, aware and mindful- putting away the greed and distress of the world. This step helps to actively observe and control our thoughts. The eighth step in the eightfold path is correct meditation. Once at the stage nirvana is at hand and, in a flash of intuition that state of final bliss dawns† (Young) This step leads to developing a deep insight into reality and the ability to be able to apply levels of concentration regularly. We see by the study of the noble truths and the eightfold path that Buddhist put great emphasis on the practices that they follow in order to reach nirvana. The noble truths and the eightfold path are essentially the ethics of the religion. The foundation of the path is moral virtue. Buddhist ethics is concerned with the practices that contribute to a believer to act in ways that help rather then harm. By following the noble truths and the eightfold path Buddhist are able to reach the goal of nirvana and non-attachment.

Cheering and People

If people would ask a cheerleader if they think cheer is a spot, they will say yes. If they would ask anyone else, they would say it is not a sport. Cheerleading is a sport because they work Just as hard as anyone else who is in a sport. A cheerleader conditions, they have to be strong, and are competitive. In cheer, they do conditioning to get in shape, Just like every other sport. The coach will make them do all kinds of things, like run a certain amount of laps, and then do Jumping Jacks, lunges, or other things. Cheerleaders condition at every practice.They have to condition so they can do their routine over and over again during their practice. They also have to condition so they can lift people in the air and keep them there for a while. Another reason why they have to condition is so they can stay tight while doing all there cheers and dances. If they are loose at a competition they will get points taken off. Conditioning is a big part in cheer. Cheerleaders, especially guys, have to be strong. Guys have to be strong enough to hrow a girl up to about their shoulders and the hold them in their hands for a few minutes.Then they have to be able to extend them, so they are in their hands and over their heads. Football players may have to be strong, but they do not have to lift girls up everyday. Everyone from the people being lifted up to the people lifting them up have to be strong. The people in the air must be strong, so they can stay tight and not move to much while they are in the air. If they are doing a one legged stunt, and they are not tight, they will fall and may get hurt. The people lifting the them up must also be strong, so they can lift them up.They also cannot move because the person in the air might lose their balance and could fall. All cheerleaders must also be strong and fit enough to do their routine two hours or more a day, five days a week. Cheerleaders must be about as strong as a football player. Competitions are not Just for footbal l, basketball, baseball, and soccer, they are also for cheerleaders. They work on a their routine for months before they have to go to a competition. They have to make sure that it is perfect before they go to competition.They have to make sure their dances are tight and everyone is on time for everything. They also have to make sure they have their cheers memorized and their stunts go up. If they cant do something then they have to chance their routine to make sure everything will work. At the competition they must do their routine in front of a crowd and Judges. Then they are Judged on how well they did their routine. The Judges look at how well there stunts went, there dances, cheers, Jumps and umbling, but they mostly watch if there timing is right on everything.The team with the most points then wins the competition. Cheerleaders will usually do many competitions a year. Some will do four or five, but some may only do one. Cheerleading is not Just about cheering on your schools teams, like most people think it is. It is mostly about the competitions. Cheerleaders work Just as hard as every other sport, if not harder. Cheerleading should be considered a sport and not just an extra activity like everyone thinks it is. Cheering and People By qwsxecdvfgb

Healthcare Outreach and Its Economic Effect Dissertation

Healthcare Outreach and Its Economic Effect - Dissertation Example Hospital Outreach Program: An Expense or Revenue 25 2.8. An Expense 26 2.9. Outreach Program: Revenue Generating 30 Summary 39 Chapter III 41 Methodology 41 3.2. Research Questions 44 3.3. Ethical Considerations 45 3.4. Role of the Researcher 46 3.5. Methodology Framework 48 3.5.1. Selection of Documents 48 3.5.2. Population and Sample 49 3.6. Data Collection Procedures 50 3.7. Data Analysis 51 3.8. Validity and Reliability 51 Summary 53 Chapter 4 Findings 53 4.0. Introduction 54 4.1. Findings 55 Chapter 5 Discussions 64 5.0. Introduction 64 5.1. Discussions 65 5.1.1. The New Framework 65 5.1.2. The Deconstructed Nature of Outreach 67 5.1.3. The Reduced Costs 68 5.1.4. Outreach, Hospitals and Saudi Arabia Health Care System 69 Summary 72 Chapter 6 Conclusion 73 6.0. Summary 73 6.1. Recommendation 75 6.2. Conclusion 76 6.3. Limitations and Difficulties 77 6.4. Future Studies 78 References: 79 Table Table 1 P 26 Table 2 p54 Table 3 p58 Figures Fig. 1 p 25 Fig. 2 p 36 Fig. 3 p55 Fig. 4 p56 Fig. 5 p57 Fig. 6 p60 Fig. 7 p61 Chapter 1 Introduction 1.0. Introduction World Health Organization (2000) has defined health care system to be promoting maintaining and restoring health of the people. Although the definition provides a very broad understanding, context and scope, it has become on e of the primary motivators for authentic change in the health care system (Leng & Barraclough, 2007). ... Saudi Arabia is considerably a young nation, founded on 1932 (Baranowski, 2009). However, despite this fact, Saudi Arabia has provided its people comprehensive and universal coverage in their heath care access and services. Saudi Arabia has been categorized by WHO as belonging to upper middle class category (2006). In this regard, it becomes undeniable that the country is considered as affluent. The economic progress in the country, which ensued as a result of the increase in the price of oil in the world market is not only evident in the development of infrastructures, telecommunications and other signs of development and progress. The government of Saudi Arabia has steadily invested in the health care system of the country because the government recognizes the crucial role of the supposition that in Saudi Arabia health care should be made available to everybody regardless of gender, nationality and economic status (Boutayeb & Serghini, 2006; WHO, 2006). Saudi Arabia’s univer sal and comprehensive health care coverage is an attestation of the truism that economic development should permeate in all segments and sectors of the society (Stiglitz, 2009). For it is in this way, that economic development can be claimed to be working for the people, as it becomes manifest in the increase quality of life (Balakrishnan, 2010; Stiglitz, 2009). In Saudi Arabia, the primary health care provider is the government. The financial burden of the disease is shouldered by the government, thus, the citizens have been freed from the concerns and difficulties arising from illness. Despite, universal and comprehensive health care access and coverage, Saudi Arabian

Introduction to Globalisation Coursework Example | Topics and Well Written Essays - 2000 words

Introduction to Globalisation - Coursework Example Indeed, a number of individuals warn that it is a huge mistake to â€Å"carry into the study of globalization the kind of view of culture that we inherit from the conventional analysis of the national society† (Benyon and Dunkerley, 2000, p. 13). Global Culture Conceptualizations Most of people such as journalists and academics use the term global culture and it is evident that there are different understandings of â€Å"culture† regardless of the different meaning devoted to the phrase â€Å"global culture.† There are different conceptualizations of global culture. First, global culture emphasizes spatialization and plurality. All cultural forms or different cultures are categorized based on their differences from one another. The cultural result of different individuals from some parts of the world which through the processes of electronic communication, migration, come to represented in a particular place. Cultural practices and form, which were characteristic of one region or location, have now been diffused in many different regions of the world. Plurality and spatialization are also emphasized by the non-isomorphic and multi-centred flows around the world. As an assortment of cultural phenomena or artefacts from different regions of the universe are now in one place; previously, they were thought as not belonging there, but now, they are perceived to be there (King, 2004, p. 26). Secondly, global culture emphasizes the deconstruction of the country state. Bodies of knowledge, lifestyles, conventions, and sets of practices have grown in ways through which they have become independent of the nation-states (King, 2004, p. 26). Global culture is seen in the forms of arts and the media, emerging from different regions and nations which are diffused across national borders. Global culture in this context sees the globe as a finite, inevitable bounded space, a place in which all the collectivities and the nation-states are drawn upon inevita bly. Thirdly, global culture emphasizes American cultural imperialism. Global culture is mainly considered as an American cultural imperialism. This is because the American commodities, malls, fast food, and media culture are developing a new global culture that is extremely the same on all continents (King, 2004, p. 27). Fourthly, global culture emphasizes a new or a homogenized system of culture. The surfacing of a new collection of globally shared practices and images, and an influenced condition of universality is mainly attributed to the idea of global culture. A completely new system of culture has emerged from the diffusion of cultural beliefs, practices, and values in the world, and this has taken a new attribute which has changed in the process. Therefore, global culture is a sole homogenized system of importance. Lastly, global culture emphasizes planetary. Global culture is a practical impossibility; however, it is possible in the context of inter-planetary terms. A globa l common culture was created as a reaction to the supposed threat to the continuous viability of life on the world through some ecological catastrophes (King, 2004, p. 27). Is There a Phenomenon Such As Global Culture? Does global culture really exist, and if it does, then what is it? The most tangible and obvious form of cultural globalization is the Western media products. These products include (a)

Strategic Management Paper Research Example | Topics and Well Written Essays - 1000 words

Strategic Management - Research Paper Example The human resource management plays a major role during mergers and acquisitions in conducting the following functional responsibilities. Recruitment and retention Change in an organization is normally accompanied by uncertainty. During this period, outside forces which includes recruiters and competitors can take advantage and take the best employees when the company needs them most. The human resources management will help the company come up with and implement recruitment and retention strategy. This will help in identifying and retaining employees with skills which are crucial to the company. Retention strategy will help the changing company to retain intellectual capital, fostered client relationships, and business focus, which enables the company to operate in an effective manner. When companies merge or restructure, some employees may have to be laid off. According to Page (2006), layoffs should be properly handled to prevent negative impact to the employees who remain. This i s because remaining employees may feel insecure, angry, lonely or less productive when right procedures are not followed. For example, if meritocracy is not included in the layoff process, best performing employees will feel insecure because they can be retrenched anytime no matter their contribution. Human resource department develops and implements specific actions, appropriate timing, and responsibilities on how to keep best employees. Training and development The human resource management ensures that all the employees in the organization are equipped with the appropriate training and development. This enables organizations’ employees to develop confidence; the required skills and behavior which will assist them adjust to their new roles. Through this, all the employees will have proper tools to conduct the required changes in the organization as well as deliver and maintain all the changes successfully. When conducting training and development, all those in various manag erial levels should be equipped with proper leadership skills. Through this, they will be able to properly manage and motivate the teams assigned to them. In addition, they will be able to provide proper communication and guidance to their subordinates during the mergers and acquisitions. With proper training, the organization’s managers will be in a position to help their subordinates to understand they are part of the brand new company and culture. Employee performance management According to Watkins and Leigh (2009), performance management is appropriate for an organization which is large enough as to necessitate an effective means of evaluating its own employees. The human resource management after the mergers and acquisitions in an organization uses employee performance management system to support the overall organizational integration of employee evaluation. Through this, the management will also be able to improve on the level and quality of employee communication and overall productivity. The uniqueness of performance management is that it focuses on an organization specific needs and is flexible to change. The human resource management and performance management experts try to find out evaluation needs of various employees and they come up with specific scalable processes. These processes are coordinated with employee’s effort in order to measure performance accurately and ensure motivation is created. All this is

Value nd Utility Differ Research Paper Example | Topics and Well Written Essays - 1000 words

Value nd Utility Differ - Research Paper Example The need for strategic management in public sector has made organization to become more accountable for achieving best value performance and within a market concentrated arena. â€Å"It is perceived that the  government can benefit from private sector management and obtain better value for money  than by embarking on an infrastructure project by itself, using traditional public ownership and procurement methods† (Lienert, 2009, p. 16). In the public sector, value relate to production of goods and service to generate an influence on socio economic problems affecting the society at large. Value is ascertained by an authorizing background, enabling public organizations to influence its utility and provide the necessary finance. The concept of utility of the approach concerns with professional administration in an organizational form, which in any case applies to be a good feature for many public sector organizations. By persuading managers to concentrate on a limited number o f procedures it aims to support precision and utility of strategy accomplishment. In a public sector production processes create value addition in all of the world’s high technology production. Benefit derives from a trade surplus in revenues from production processes and technology. ... hly distinguished customer experience that eliminate dissatisfaction and brings happiness to customers and increase market share besides facilitating higher revenue growth. BlueJay Manufacturing Company is at crossroads in its development. As the business expands, they faced a crisis: too much business. BlueJay's in recent time product launches are more in demand than had been anticipated by the senior leadership team (SLT). Consequently, they were struggling to find methods to meet that higher demand. BlueJay worked hard during recent years to develop its once tarnished quality image, and the SL Team felt that this approach was the best method to maintain sufficient control of both quality and cost. On the other hand, with product demand now rising radically, a different tact must be considered. Beyond integrating the risks of outsourcing into the assessment, compare the in-house expenses to the supplier proposals BlueJay wants to completely capture the total life cycle expenses for finishing the work with in their own resources and hence outsourcing decision is not made on buy price alone. Though BlueJay does desire to keep the job inside, it necessitated considerable capital investment Butler decided that he wants a cross-functional group with representation from the other departments in the company and feels that he particularly requires the finance group and those entire experts in financial analysis for assessing the production versus purchase decision for the proposal to be given to the SLT. The supply chain program at leading utilities has altered substantially in current years. The original focus on savings cost and organizational effectiveness has evolved, with increased activity across every utility sectors, to confront the challenges of supply, cost

Comparison paper between Forest Gump the book and Forest Gump the Essay

Comparison paper between Forest Gump the book and Forest Gump the movie - Essay Example Forrest Gump, the protagonist of Groom’s book is born in a family of modest financial background. His father worked at the docks as a longshoreman and his mother was an unassuming wife and mother. However, Gump’s loss of his father at an early age and his development as an individual with an IQ below the accepted levels of average intelligence, did little to add a cheerful backdrop to his growing up years. However, being the â€Å"half-wit† that he believed he was, he â€Å"ran† through every phase of his life, absorbing the opening and closing of events with the passive interest of a by-stander. The movie ‘Forrest Gump’ directed by Robert Zemeckis is a near-adaptation of the book by the same name and brings the character of Forrest to a virtual reality. Released in 1994 in U.S.A, this movie drew the attention of critics by the virtue of its unpretentious story-line and range of historical events that were instrumental in crafting a nation’s character. The movie thus became the peddle-pusher for the book and even though the book had earned a name for itself as a mantle-piece must-read, the film fuelled a collective societal interest in the phenomenon called ‘Gump’ in particular and 20th century American history in general. Even though the movie seems to follow the book’s story line in terms of character development and event sequence; however, there are several discrepancies between the original work and the adaptation. Whether, these dissimilarities occurred owing to the requirements of artistic adaptation or it was the handiwork of an astute director to cater to the masses, remains to be discussed. The main character, Forrest Gump, in the book is described as a six foot six inch strapping young lad at 16 who weighs 242 pounds. However, in the movie, Gump comes across as an individual with average height and a rather scrawny built as a young boy. The young Gump’s leg braces as shown in the movie are never

International Management Ethics and Values Essay - 1

International Management Ethics and Values - Essay Example She’s frequently hungry and almost always tired, she said. â€Å"Living and working like this, by the time you are twenty, you are already old, and your health is failing. When you reach thirty, they fire you. It is not just. I have no savings. I have nothing.† Akter came to Washington to tell her story as a coalition of civic, labour and religious organizations launched a public campaign seeking to highlight what it calls labour abuses in Bangladesh and other poor nations. Spearheading the push is Charles Kernaghan, the labour activist who exposed poor working conditions at Central American factories that made goods for the Kathie Lee Gifford clothing line. Wal-Mart Stores Inc. spokesman Bill Wertz acknowledged there have been â€Å"violations of working hour standards† at the factory where Akter works. He said the retail giant is trying to work with the suppliers to make improvements. If the manufacturer doesn’t shape up, Wertz said, Wal-Mart may sever i ts ties to the factory. â€Å"We can’t condone certain kinds of practices and won’t do business with companies that fail to improve,† he said. That’s what Akter is afraid of. If Wal-Mart terminates its purchasing agreements with the factory, she and her co-workers could find themselves without jobs. Lisa Rahman, nineteen, of Dhaka, Bangladesh, said that’s what happened at the factory where she used to work after she and other workers began complaining about bad working conditions, including twelve hour workdays, filthy restrooms and unsanitary drinking water. She worked at the Shah Makhdum factory, which made goods for Walt Disney Co., including clothing in its Winnie the Pooh line. â€Å"I was crying all the time,† she said. After workers at the plant complained and took their woes to the media, Disney pulled out of the factory, leaving 200 employees out of work, she said. Mark Spears, Disney’s compliance director, said the company h as â€Å"experienced poor conditions, in Bangladesh.† When the company investigated the allegations, it found that conditions were not as serious as workers had alleged. But its subcontractor decided to cease buying goods from the manufacturer. â€Å"Clearly the publicity may not have helped,† Spears said. Kernaghan said the ease with which multinational corporations relocate has a chilling effect on the willingness of workers to speak out about what he said are widespread abuses of workers in many poor countries. He said he has been urging Disney and other companies to stay and work to improve conditions rather than exit quickly to avoid bad publicity. â€Å"All it would take is one word from Michael Eisner,† Disney’s chairman and CEO, and the jobs could return to the factory where Rahman worked, he said. â€Å"Bangladesh has good labour laws,† said officials from the country. â€Å"It is unlikely any factories would permit such poor working cond itions,† they added. â€Å"Can a person work eighteen hours a day?† said Mohammed G. Hussain, commerce counsellor for Bangladesh’s embassy in Washington. â€Å"It’s impossible.† The officials questioned why Kernaghan and his associates are raising the sweatshop issue publicly, pointing out that it could affect employment in the deeply impoverished nation, where 40 percent of adults are unemployed. Adapted from K.G. Grimsley, â€Å"‘Already Old’ In Bangladesh†, The Washington Post, 25 September 2002, as reprinted in J.K. Milne, Ethics for International Business

Hightlight the similarities and differences in conducting selection, Essay

Hightlight the similarities and differences in conducting selection, performance appraisal, and disciplinary interviews - Essay Example opment, organization development, performance appraisal, employee rewards, employee selection and recruitment, man power handling and communication across the organization. Human resources also handle issues such as employee grievances, employee motivation, career counseling etc. Here, we are concerned with special areas of human resources i.e. employee selection, performance evaluation of employees and also any disciplinary problems that the employees might be involved in.1 Selection is a process of screening applicants after the applicants have been called in for a job; the selection process is based on the job description and the nature of the job. The hiring manager first need to define a detailed description of the job and then HR profiling should be done in the process to see whether the candidate fits the job. Then further, selection tools such as interviewing, role playing techniques etc are used to judge the individual’s suitability with the job. The process is required to judge the applicants on the claims that they write in their resumes. The screening process begins with preparing and publication of the advertisement for the applicants, or the due diligence for any references that might be available for potential candidate. The important point is to make authorized and reliable approaches. Then as applications are received they are screened and applicants are short listed for the step by step screening process.2 Today, as business strategies are being linked to the overall organization human resources also become a part of the strategic management process where employees at all level of organization participate in to formulate strategy and thus it becomes easy to implement without any fear of resistance from the employees. Thus today for organizations manual dexterity is far less important and knowledge, decision making skills, analytical abilities are the important criterion to select the employees. Especially since the selection of the wrong

The development of Beatrice and Benedicks relationship Essay Example for Free

The development of Beatrice and Benedicks relationship Essay Benedick and Beatrice’s relationship is very lively throughout the play. At the beginning of the play they mock each other constantly in a jokey banterous fashion. Both of them are very independent and don’t believe in love. Their friends trick them into falling in love with each other and succeed, so that by the end of the play Beatrice and Benedick have a strong relationship and marry. At the beginning of the play (1, 1) Beatrice and Benedick constantly mock each other trying to outwit each other with quite sharp comments. For example Benedick says â€Å"well, you are a rare parrot teacher† to annoy Beatrice he says this in a jibing way to provoke her saying that she is too chatty and talks too much. Beatrice responds by saying â€Å"a bird of my tongue is better than a beast of yours†. By this she means she’d rather be a parrot that speaks too much than a beast that can’t speak well. She says this as a comeback. Beatrice insults Benedick by saying he’s untrue to his friends and a backstabber. â€Å"Who is his companion now he hath every month a new sworn brother† when Beatrice uses the words â€Å"a new sworn brother† she’s saying that he swears his trust to a new man every month. The use of the word ‘brother’ implies that they become really close before he turns on them. Beatrice says to Benedick’s face that he is â€Å"dull fool† and pretends that she doesn’t know that he is behind the mask at the masked ball. â€Å"Why he is the princes’ jester, a very dull fool†. When Beatrice is speaking to Benedick behind the mask, she carries on mocking him, the use of the word ‘dull’ shows that she thinks of him as boring, dull and not funny. (2, 1) When Benedick is tricked into loving Beatrice, he declares his love for her. He says â€Å"I will be horribly in love with her†. The use of the word horribly suggests that he is going to be madly in love with her. The audience can feel his strong emotions with the use of these words. (2,3) In the middle if the play, When Beatrice is tricked into loving Benedick she immediately declares her love back to him. â€Å"taming my wild heart to thy loving hand†. When Beatrice says this she is devoting her love to Benedick even though this was all just a big deception to get them to love each other. The use of the phrase ‘taming my wild heart’ suggests that she has finally found love and has been tamed like an animal. The audience get the feeling that both Beatrice and Benedick are quite desperate for love, even though they don’t show it, because as soon as the opportunity for love comes in they both take the chance despite the fact that they used to  mock each other and things Benedick said that implies that he has no intent of marriage â€Å"Shall I never see a bachelor of three againâ⠂¬  (3,1) Benedick says that although he cannot rhyme and write poems he is an amazing lover better than everyone in the world. â€Å"Although Leander and Troilus have a reputation of being amazing lovers they are not as in love as I am† Benedick is saying that the best lovers Leander and Troilus is not as good as loving as him because the best thing he’s got is how much he loves Beatrice.

The environmental entrepreneurship

The environmental entrepreneurship Introduction General Background Eco-preneurship refers to the environmental entrepreneurship who are poised towards coming up with sustainable business ideas (Libecap, 2009, p.34). EcoPreneurs indeed identify environmental challenges and therefore develop environmental products and services which will aid in solving both the business and environmental challenges by providing a sustainable solution. The main competitive advantage for Eco-preneurship businesses is the fact that they are able to utilize sustainable options in energy, waste management and other spectra of the ecosystem. Identification of the problem It is indeed emerging that most of the business ventures today are only interested in profits and growth without due concern on positive environmental impacts. It is this problem that gives rise to a set of sustainable business solutions provided by the EcoPreneurs. This paper shall seek to enlist the benefits of an eco-preneurship business venture. Statement of Purpose Eco-preneurship makes companies more environmentally responsible for their actions. In the recent past, there has been an outcry over the carbon emission menace. Several conferences have yielded the Kyoto Protocol which aims at making industries more environment sensitive in their production and general operation. There are various principles that hold eco-preneurship business ventures towards their sustainable business solutions. These principles are aimed at reducing energy waste as well as carbon emission. Businesses must recognize the fact that they owe a responsibility to the environment in which they operate in and must therefore develop sustainable solutions towards tackling problems related to waste management, energy needs, carbon emission, hazardous chemical usage as well as air pollution. What is imperative to consider is the fact that most of the eco-preneurship business ventures derive many benefits as a result of their eco-friendly business operations. This paper succinctly looks into the benefits that eco-preneurship has both to itself and the larger environment in which it operates. Main Body As earlier mentioned, eco-preneurship refers to environmental entrepreneurship. Eco-preneurship usually has a competitive advantage that they draw from being environmentally sensitive. Indeed, there are many benefits that the eco-preneurship business ventures enjoy. Isaak (1999, p.11) reveals that eco-preneurship enjoys a good reputation due to their initiatives towards maintaining a sustainable environment. This advantage gives eco-preneurships a competitive advantage against competitors hence these companies are able to amass a large number of customers, both existing and new customers. With the large number of customers among the eco-preneurship ventures, there will be increased sales volumes which translate into profitable business ventures. Eco-preneurship ensures that carbon emissions are reduced to negligible levels. Carbon emission is the main concern of every major company in the world today. Following the Kyoto Protocol, companies are required to be more vigilant in reducing their carbon emission. Since eco-preneurship is poised towards providing sustainable environmental solutions, reducing carbon emission has been at their foresight. Eco-preneurships therefore reduce carbon emission through reduced transportation. These companies are able to introduce environmentally sound solutions towards reducing transportation by utilizing the locally available material for their production lines hence reducing the need to purchase such items from a distant location. According to Schaltegger and Wagner (2006, p.47), the environment is full of eco-opportunities which would provide a just in time solution to the problems that the environment encounters on a day-to-day basis. For instance, considering McDonalds, a large hamburger restaurant found in most parts of the world; such a company could utilize locally supplied chicken and other food stuffs that it requires in its production process. Moreover, this will lead to the growth of small and medium enterprises in the countries of operation. Therefore, the eco-preneurship will be able to support sustainable environmentally sound solutions and effectively reducing the carbon emission menace. Alternatively, using solar or wind energy also helps reduce the carbon emission. Most eco-preneurships make use of these energy sources for the benefit of their environment. On the other hand, eco-preneurship is able to reduce the amount of hazardous chemical usage. Many eco-preneurships usually make use of chemicals that are not harmful to the environment. Chemical use within companies usually finds its way into the environment, either through seepage or intentionally (Folmer Tietenberg, 2005, p.114). These chemicals cause huge environmental damage to crops and living organisms. Eco-preneurships therefore reduce the amount of hazardous chemical usage. Chemicals that are used within the eco-preneurship business ventures should be tested and properly handled so as to reduce the chances of releasing them into the environment. Energy and resource efficiency is another benefit that the eco-preneurships have. Eco-preneurships usually seek sustainable energy use in order to ensure that there is limited energy loss during the production of goods and services. The preserved energy is thus channeled towards meeting other energy requirements within the venture. A good example of efficient energy use by the eco-preneurships, is the use of solar and wind powers. These are sustainable and renewable energy resources which are likely to lead to reduced carbon emission. These sources of energy are usually considered to be clean. The advantage of this is that, the eco-preneurship will incur fewer costs in their energy use since they will have depended on sustainable and renewable energy sources. Saving is a major advantage and benefit that eco-preneurships derive from their sustainable environmental solutions and should therefore uphold these values (Isaak, 1998, p.16). In addition, eco-preneurship ensures that there is an effective waste management system in place so that any wastes that emanate from the business venture is indeed managed properly, hence reducing the amount of environmental pollution. Industrial waste is a headache to most of the businesses. Eco-preneurship therefore provides a sustainable solution towards this dilemma. As such, eco-preneurships are largely competitive due to the fact that they introduce sustainable waste management systems which effectively deal with the environmental challenges pertaining to waste management (Schaper, 2005, p.63). An example of a waste management system that the eco-preneurship puts in place is found in the sugarcane factories. The bargase which is the waste obtained from crushing the sugarcane is used to produce energy. The bargase is burned in chambers that produce energy that is later channeled towards turning turbines. The turbines produce electricity cheaply for use within the company. Some of the sugarcane waste is also decomposed and used as manure by the farmers. Hence, there is limited waste in eco-preneurship. Both solid and liquid wastes are effectively managed in the eco-preneurships. There is a well managed system that ensures that solid wastes are treated first before being released into the environment. Hence, eco-preneurships are environmentally sensitive thus garnering support for such companies among world leaders. Eco-preneurship makes efficient use of water resources. Water is increasingly becoming scarce in the dynamic weather climate that we continue to experience. Therefore, this calls for efficient use of water. Eco-preneurships are beneficial since they put in place systems that ensure that there is efficient use of water resources. For example, in the sugarcane factory, water that is used to clean the factory is channeled towards irrigating the crops hence ensuring limited water wastage. In addition, eco-preneurships ensure that there is less air pollution. This is because of the sustainable and renewable energy that the companies use. For instance, solar and wind power are clean energy sources thus less air pollution to the environment. This is beneficial to the eco-preneurships since they are likely to gain international recognition that will boost their image internationally hence the company will witness an increase in customer volumes (Libecap, 2009, p.28). The large pool of customers will reciprocate to high sales volume and therefore more profitability for the eco-preneurships. Eco-preneurships are socially responsible since they promote sustainable environmental solutions and as such are revered as being socially sensitive. The eco-preneurships through their environmental awareness creation are likely to increase opportunities that are available for the employment of various personnel. These personnel will be deployed in the environment department so as to support the core values of the eco-preneurships. Folmer and Tietenberg (2005, p.34) argue that the alternative use of energy solutions is likely to save the company financial resources that will be used in employing more staff to ensure a sustainable business environment. Many times, the Eco-preneurships will be concerned with finding better ways of managing the environment and thus the need for more innovation which can only be realized through injecting new human resources into their systems. Conclusion Eco-preneurships are therefore bent towards ensuring a clean environment for the benefit of the community within. The environmental entrepreneurs also help to reduce carbon emission through the use of renewable energy sources that emanate from solar and wind power. These energy sources therefore help to reduce the costs of production as well, hence leading to more profitability for the eco-preneurships. It is a known fact that eco-preneurships usually have the best waste management systems in place. As such, this helps to reduce pollution within the operating environment. Carbon emission remains the biggest challenge for most companies (Isaak, 1999, p.64). However, Eco-preneurships have been able to effectively reduce carbon emission through the use of locally available raw materials in their production process and thus less transportation. Therefore, eco-preneurships will have a good reputation and a competitive edge against the other business ventures; hence, this will lead to more customers and thus higher sales volumes. Profitability in this case will be inevitable. Companies should therefore be driven towards a sustainable environment so as to ensure that they are able to save costs as well as manage their wastes effectively. References Folmer, H., Tietenberg, T 2005, The international yearbook of environmental and resource economics 2005/2006: a survey of current issues, Edward Elgar: Washington. Isaak, R 1998, Green logic: ecopreneurship, theory and ethics, Greenleaf: Sydney. Isaak, R.A 1999, Green logic: ecopreneurship, theory, and ethics, Kumarian Press: Michigan. Libecap, G.D 2009, Frontiers in Eco Entrepreneurship Research, Emerald Group Publishing: Edinburgh. Schaltegger, S., Wagner, M 2006, Managing the business case for sustainability: the integration of social, environmental and economic performance, Greenleaf: Michigan. Schaper, M 2005, Making ecopreneurs: developing sustainable entrepreneurship, Ashgate Publishing, Ltd: New York.

Health Aspects Of Cocoa Essay -- essays research papers

Thesis: The development and distribution of cocoa has had a positive effect on today's society because of it's active role in daily health.I. History of CocoaA. Kakahutal Mayan and Aztec CultureB. Introduction to EuropeC. Cocoa PressII. Mental and Physical HealthA. MigrainesB. Cholesterol1. Stearic Acid2. Oleic Acid3. FlavonoidsC. Premenstrual SyndromeD. Kidney StonesE. Chemical Craving Theories1. Theobromine2. Phenylithylamine3. EndorphinsChocolate, one America's top industry's. We produce more chocolate and chocolate products than any other country, over 2.9 billion pounds a year. There has been much controversy about the lack of nutritional value of in it's contents, yet new studies have shown that cocoa, used to make chocolate, can be good for you. The development and distribution of cocoa has had a positive effect on today's society because of it's active role in daily health.Cocoa was last dated back to the Mayan and Aztec cultures in 1502. On Columbus' last voyage he brought a few cocoa beans from the new world to Spain but they were introduced as nothing more than seeds and so they were forgotten. Until 1519 when the Spanish explorer Hernando Cortez landed during his expedition to Mexico he came upon the people known as the Aztecs. While there he dined with many of the rich and powerful people of this society. He reported that these people drink amazing amounts of something they called choclatl (Chocolate! 12). Chocolatl a beverage made from corn meal, chili peppers, vanilla, and kakahutal or cocoa as it's known today. Cortez figured the if an Aztec king liked chocolatl, a Spanish king would too. So he brought some beans to Europe as one of the fabulous treasures from America. The Spanish royalty called their new drink chocolate. They sweetened it with sugar or honey and flavored it with cinnamon. But since the Spanish couldn't get enough beans for themselves, they didn't want to share them with anyone else. They kept the secret so well that, for many years, very few people in Europe knew about chocolate. When the secret finally leaked out, only rich people could afford the luxury. But soon more and more beans were being grown, and better ways of turning them into chocolate were discovered. Chocolate became so popular that cocoa pubs, houses where you can go eat and drink all the chocolate you wished, popped ... ...voided in the case of cocoa products. The development and distribution of cocoa has had a positive effect on today's society because of it's active role in daily health. This has been proven not only through the history of distribution behind cocoa, but also it's physical and mental effects on the human body. It has become a part of our religious society and will always have a special place in our hearts. Works Consulted"Chocolate." New Standard Encyclopedia. 1995 ed."Chocolate!" Ranger Rick 30 Feb. 1996: 12-16."Chocolate's Not a Culprit." Industry Week 247 March 16, 1996: 66."Cocoa." New Standard Encyclopedia. 1995 ed."Columbus." New Standard Encyclopedia. 1995 ed."Cortez." New Standard Encyclopedia. 1995 ed.Friedman, Max. "A Bittersweet Romance." Vegetarian Times 2 (1996): 74-81.Hearts May Safely Flutter Over Valentine's Chocolates. [Online] Available <a href="http://www.geisner.edu">http://www.geisner.edu, April 18, 1998.Jaret, Peter. "Three Cheers For Chocolate." Health 11 (1997): 30-33.Waterhouse, Debra. "Why Women Need Chocolate." Good Housekeeping 220 (1995): 81-88.

Test Of Courage :: essays research papers

Test of Courage On the night of September 30th 1999, I was about to begin what would seem to be the longest night of my life. Weeks of physical, mental, and emotional training would climax and end after this final test. A test of endurance, teamwork, mental focus, and most of all courage was about to begin. Thoughts raced through my head as I anxiously prepared myself. Will I remember everything I have been trained? Will my shipmates let me down? Some had dreaded this night for weeks; others awaited its arrival like children on Christmas morning. I had a mixture of feelings, as I was about to begin what the Navy calls Battle Stations. Battle Stations is a fourteen-hour test of everything that had been taught in the previous thirteen weeks of boot camp. The most difficult part of Battle Stations is dealing with the sleep depravation accumulated over the previous weeks. We were allowed two hours of sleep before the challenge that would "make or break" us. I can remember the dark barracks, lit only by red lights representing emergency procedures in a ship setting. The room seemed to have a very still, quiet feel like a storm was creeping near. My bunkmate Johnson and I polished our boots as we agreed that neither of us would sleep for the two hours we are given. Johnson and I had developed a close friendship over time and we motivated each other in every obstacle we faced. He was slightly taller than I, had a stalky frame and spoke with a thick East Coast accent that I often humorously imitated. I laid in my bunk focusing on my body, and what will be expected from it tonight. By that time, I had been awake for several hours and lack of food caused fatigue to set in. Piercing alarm sirens and bright flashing lights interrupted my concentration; our excitingly eventful night had just begun. Within seven minutes my entire division was in full gear with tight seals on our gas masks and standing at attention in front of our bunks. Then something unexpected happened. A team of Ex-Navy Seal's rushed into the barracks like a stampede of wild horses. Their presence motivated us all as we began chanting Navy songs. Before I knew it we were barreling down the stairs of the barracks, or "Ship" as it is called in the Navy.

The Practical Ways of Spending Money

What is better? To spend money Saving and investing your money for the future is one of the most practical things you can do. This is solid advice, but when you do decide to spend your hard earned money it should be spent on something practical, useful, and meaningful to the wellbeing of your existence. So many people either save their money or blow it on worthless crap. Here are some practical ways to spend your money on something useful: 1.Travel to See the Significant People in Your Life – There may be no better way to spend your money than to use it to nurture and rekindle personal relationships with the most significant people in your life. As time quickly passes, we sometimes forget how essential strong personal relationships are to our mental wellbeing. The older we get the more we need true friends and family to be regular parts of our lives. 2. Hire a Personal Trainer – Your health is your life. Without it, all the success and affluence in the world is meaningl ess.Committing yourself to a regular exercise routine is one of the best ways to maintain the health of your body and mind. Sometimes it’s hard to tackle this endeavor on your own. Spending money on a knowledgeable personal trainer who can set you on the right course creates priceless results. Make sure you stick with the trainer until you are committed to exercising on your own. 3. Fix What Is Broken – Have you been ignoring your screeching brakes? What about the excessively loud hum from your AC compressor?Or the scratching noise coming from your computer system? Sooner or later these small annoyances will wear down the reliability of the product and you will be left with a completely broken product instead of just a halfway broken one. Use your money wisely to fix and maintain your belongings. 4. Educate Yourself – Use your money to purchase educational courses or books pertaining to your career, or to a miscellaneous topic that interests and intrigues you. R emember, knowledge is power and your brain is the container of that knowledge.There are few options for spending money on something more practical than the development and facility of your brain. 5. Add Value to Your Home – Your home should be your sanctuary, the place on this planet where you feel the most comfortable. Adding value to your home , be it personal value or increased monetary value, is always a practical choice for spending your money. If the additions you make increase your level of comfort for years to come, you win. If they increase the value of the home to a third party someday when you sell, you win. If both occur, you win big.

Loneliness Theme in ‘Of Mice and Men’ Essay

Loneliness is the feeling of isolation – Steinbeck achieves this theme by portraying effectively through key fictional characters in ‘Of Mice and Men’. By living in the town of ‘Soledad’ (Spanish for loneliness), the audience gets an overwhelming sense of the depressing environment that the migrant workers are living through by their repetitive lifestyle and the consequences they face through the Great Depression (1930’s – 1940’s) and the Dustbowl. Even through hard work and prosperity the American dream is unattainable. The four loneliest personas in this novel are Curley’s wife, Crooks, Candy and George + Lennie. Even though they all want to strive for success, and achieve the American dream: the idealistic fantasy of individual freedom, independence and self-reliance they all have to face loneliness to get there. The theme loneliness is most bitter in Crook’s character. Crooks was introduced in chapter 4 and the first word used to describe him: the negro clearly tells us that he is isolated due to race which leads us to the theme of loneliness, in those days black people were always separated and discriminated because of the segregation law. He is also housed with the animals treating him like he is one of them. This is shown by Steinbeck’s language of setting as Crooks lives in a ‘little shed that leaned off the wall of the barn’ to indicate that he is weak to survive in the world. He also has ‘a mauled copy of the California civil code for 1905’ which conveys that despite Crooks being motivated and strong to achieving a prosperous life, his life will never be the same. The past has gone behind him and nothing can protect him from his isolation and loneliness. Although Steinbeck shows that loneliness has made Crooks bitter by putting Candy and Lennie in the same position as he is making Lennie think if ’s’pose you don’t have nobody’ As well as this, his race makes him more vulnerable and exposed to others easily. â€Å"S’pose you didn’t have nobody. S’pose you couldn’t go into the bunk house and play rummy ’cause you was black. How’d you like that? S’pose you had to sit out here an’ read books. Sure you could play horseshoes till it got dark, but then you got to read books. Books ain’t no good. A guy needs somebody-to be near him. A guy goes nuts if he ain’t got nobody. Don’t make no difference who the guy is, long’s he’s with you. I tell ya, I tell ya a guy gets too lonely an’ he gets sick†. Steinbeck says this to show us that race was the main reason why Crooks was lonely and isolated and that he would work for nothing, as long as he could communicate with others. Curley’s wife is lonely in many ways. She is flirtatious with many of the men on the ranch because she feels trapped in a world of men and a marriage which lacks love and companionship. She was born lonely and women were considered as disability in 1930’s America, which is harsh but Steinbeck shows this very effectively. Curley’s wife`s appearance may make her as an extremely attractive person, having ‘full rouged lips and wide-spaced eyes’ and her American dream makes her all the more vulnerable to her loneliness. â€Å"Think I don’t like to talk to somebody ever’ once in a while? †Why can’t I talk to you? I never get to talk to nobody. I get awful lonely† shows us that she would like to talk to someone once in a while and is really lonely in this ranch world where there is no one to support her. What makes her more exposed is the constant red imagery used in her appearance which not only represents a desire for rom ance in her life (which is failed by Curley for her loneliness has made her disappointingly upset) but also a sign of warning and danger in her life. Not only this, but Curley’s wife is vulnerable because she has no name which in a sense suggests that she has no strong identity on the ranch and is treated as a social accessory. So similarly to Crooks, her loneliness has made her bitter and more masculine which is shown towards the end of Chapter four and is now treated as ‘ma’am’ by Crooks. Candy is a prime representation of isolation and loneliness. Firstly, it seems his disability has brought him down by the ranchmen because he lost his right hand which shows that he isn’t practical in the ranch. He’s the oldest on the ranch by being a ‘tall, stoop-shouldered old man’ and having the most experience on the ranch. Yet it seems that the depression has hit on the shoulders for his look on life has been brought down knowing it seems that age and disability has made him vulnerable against the harsh reality of isolation in 1930’s America. Secondly, he lost his only trusted co mpanionship because of old age and decay so now he’s really vulnerable and thinks that he is going to die soon as well because of his old age- â€Å"You seen what they done to my dog tonight? They says he wasn’t no good to himself nor nobody else. When they can me here I wisht somebody’d shoot me†¦Ã¢â‚¬  â€Å"And they give me two hundred and fifty dollars ’cause I lost my hand. An’ I got fifty more saved up right in the bank right now. That’s three hundred†¦Ã¢â‚¬  He is easily willing to give every penny that he is worth to join in George and Lennie’s dream and break his intense loneliness in his life and leave behind his isolated painful ranch life. Contrasting with all these characters, George + Lennie are a strong companionship coming into the ranch with high expectations. However George feels like he has a burden on his shoulders and has to take care of someone who doesn’t have the same mental ability like him. So, for him it feels like a job rather than a partner or a friend that will give him courage and hope in the future. His dream about his farm is his attempt to breaking the loneliness in his world. â€Å"Guys like us that work on ranches are the loneliest guys in the world. They got no family. They don’t belong to no place†, â€Å"I seen the guys that go around on the ranches alone† by these two quotes Steinbeck suggests that the ranch itself is a lonely place and with that the characters are lonely themselves which builds up the isolation. Furthermore Lennie’s desire to pet soft things comes from his need to feel safe and secure, to touch something that gives him that feeling of not being alone in the world. For Lennie, the dream of the farm parallels that security. Lennie is not alone, he knows that he has George to take care of him and says that George would never leave him no matter what. He is not as lonely as other characters but is still afraid and sacred of this world which he can’t cope with. Even though George and Lennie are always together they are still lonely because George is like a care taker and for Lennie, George is like a boss and a person to take orders from rather than a companion. Overall, George + Lennie, Curley’s Wife, Crooks and Candy are affected by the harsh reality of loneliness which Steinbeck presents emotionally through setting and their own disabilities in 1930’s America- whether it’s racism, sexism or not able to perform practical skills. Even with their American Dream, Steinbeck shows that this only makes them the more vulnerable against the wide world ahead of them within a lonely town known as ‘Soledad’. We see this isolation come altogether in Chapter 4 when the ranch hands go into town on Saturday night to ease their loneliness with alcohol and women. Similarly, Lennie and Candy go into Crook’s room to find someone to talk to, and later Curley’s wife comes for the same reason – Loneliness.

Information Systems

Describe how information systems have changed the way businesses operate ND their products and services. One of the more popular topics that I have been asked how the information systems have changed the way businesses operate and their products and services. In my point of views I think they have major three ways in which information technology has brought about a huge change in the way in which people conduct business in different parts of the world. One of the most important problem is â€Å"time† So the advantages of using technology is that time constraints are eliminated.Since updated information can be provided to the staff and existing or potential customers at remote locations on a real mime basis and more business can be done. Company can save much more money because they don't have to pay for their staff to travel to meet either customers or other executives. Meetings held through the Internet are as good as the traditional ones. In fact, companies also involve thei r customers in the meetings so that the products can be designed according to their needs.Since information from all parts of the world can collect and merged with the inventory management system of the company, the process of accepting orders and supplying the materials has become far more perfect. If the time taken between invoicing and shipment can decrease, customers will bind to much more satisfied. As more and more people start using the Internet for business and personal reasons, if companies don't adapt themselves and use the upcoming technologies, they will bound to fall behind. Today customers expect goods and services to be available 24 hours, seven days a week.E-commerce is a mode of business where the product is sold through the website of the company. This means that people do not have to step out of their homes to make purchases. Last but not the least whether you are a business to business or business to nonuser concern, you should make use of information technology to maximize pronto b) Describe the characteristics of a digital firm. A digital firm is a firm which nearly all of the organization's major business relationships with customer, supplier, and employee are digitally enabled.Axis business processes are accomplished through digital networks spanning the entire organization or linking multiple organizations. Business processes refer to the set of logically related tasks and behaviors that organizations develop over time to produce specific business results and the unique manner in which these activities are organized and coordinated. Digital firms involve both time shifting and space shifting. Time shifting refers to business being conducted continuously, rather than in narrow â€Å"work day† time bands of 9 a. M. To 5 p. M.Space shifting means that work takes place in a global workshop, as well as within national. Questions 2 a) List and describe the organization, management, and technology dimensions of information systems. 1 . Organization: The organization dimension of information systems concerns issues like the hierarchy of organization, culture, processes of business, functional specialties and political interest groups. 2. Management: The management dimension of information systems concerns issues like Job attitudes, staff training, and management behavior. 3.Technology: The technology dimension composes of computer software, hardware, data management technology and networking technology. B) Distinguish between data and information and between information systems literacy and computer literacy. Data vs.. Information Data which is a move of raw fact representing events occurring in the organization before the organization have been organized and arranged into a form that people can use and understand. Information which is a data that have been came a form that is meaningful and useful to human being. Information systems literacy vs.. Imputer literacy Information literacy is more care for create infor mation useful to an organization and its staff, on the other hand computer literacy satisfied the simple use of computer. As technology uses spread beyond traditional computer, information literacy enables staff and organization to gain an edge over their competition. Question 3 a) List and describe six reasons why information systems are so important for business today. Six reasons about information systems are so important for business today include: 1. Operational excellence 2. New products, services, and business models 3.Customer and supplier intimacy 4. Improved decision making 5. Competitive advantage 6. Survival Information systems are the basis of conducting business. In 21st century, in many companies, survival and even existence without extensive use of IT is unimaginable, and IT plays a critical role in rising productivity. Although information technology has become a daily, when organization have complementary changes in , it can provide the basis for new product, servi ce, and ways of conducting business that provide firms with a strategic advantage. ) Describe the esoterically perspective on information systems.Optimal organizational performance achieved by together optimizing both social and technical systems used in production can help them to avoid purely technological approach. So it can produce their product much more better. Question 4 a) Define business process and describe the role they play in organizations. Business process which is a use computer's logic to substitute staff to handle related set of activities; Business processes are the ways in which organizations coordinate and organize work activities, knowledge to produce their valuable product or service.Business processes have four different areas. 1 . For the manufacturing and production area include product assembling, quality checking, and producing bills of materials. 2. For the sales and marketing area. Business processes include identifying customers, making customers aware of the product, and selling the product. 3. For finance and accounting, business processes includes paying creditors, creating financial statements, and managing cash accounts. 4. For human resources, business processes include hiring employees, evaluating Job performance of employees, and enrolling employees in benefits plans. Describe the relationship between information systems and business processes. Between information systems and business processes, their relationship is they can substitute each other. Whatever in management, finance, sales or marketing etc†¦ Question 5 a) Define collaboration and teamwork and explain why they have become so important in business today. Teamwork can raise productivity. Teamwork requires each team member to work together while allowing their individual interests to become a subordinate concern. As a result, team members focus on the goal at hand and contribute their knowledge, resources and skills to reaching the goal. Information Systems Describe how information systems have changed the way businesses operate ND their products and services. One of the more popular topics that I have been asked how the information systems have changed the way businesses operate and their products and services. In my point of views I think they have major three ways in which information technology has brought about a huge change in the way in which people conduct business in different parts of the world. One of the most important problem is â€Å"time† So the advantages of using technology is that time constraints are eliminated.Since updated information can be provided to the staff and existing or potential customers at remote locations on a real mime basis and more business can be done. Company can save much more money because they don't have to pay for their staff to travel to meet either customers or other executives. Meetings held through the Internet are as good as the traditional ones. In fact, companies also involve thei r customers in the meetings so that the products can be designed according to their needs.Since information from all parts of the world can collect and merged with the inventory management system of the company, the process of accepting orders and supplying the materials has become far more perfect. If the time taken between invoicing and shipment can decrease, customers will bind to much more satisfied. As more and more people start using the Internet for business and personal reasons, if companies don't adapt themselves and use the upcoming technologies, they will bound to fall behind. Today customers expect goods and services to be available 24 hours, seven days a week.E-commerce is a mode of business where the product is sold through the website of the company. This means that people do not have to step out of their homes to make purchases. Last but not the least whether you are a business to business or business to nonuser concern, you should make use of information technology to maximize pronto b) Describe the characteristics of a digital firm. A digital firm is a firm which nearly all of the organization's major business relationships with customer, supplier, and employee are digitally enabled.Axis business processes are accomplished through digital networks spanning the entire organization or linking multiple organizations. Business processes refer to the set of logically related tasks and behaviors that organizations develop over time to produce specific business results and the unique manner in which these activities are organized and coordinated. Digital firms involve both time shifting and space shifting. Time shifting refers to business being conducted continuously, rather than in narrow â€Å"work day† time bands of 9 a. M. To 5 p. M.Space shifting means that work takes place in a global workshop, as well as within national. Questions 2 a) List and describe the organization, management, and technology dimensions of information systems. 1 . Organization: The organization dimension of information systems concerns issues like the hierarchy of organization, culture, processes of business, functional specialties and political interest groups. 2. Management: The management dimension of information systems concerns issues like Job attitudes, staff training, and management behavior. 3.Technology: The technology dimension composes of computer software, hardware, data management technology and networking technology. B) Distinguish between data and information and between information systems literacy and computer literacy. Data vs.. Information Data which is a move of raw fact representing events occurring in the organization before the organization have been organized and arranged into a form that people can use and understand. Information which is a data that have been came a form that is meaningful and useful to human being. Information systems literacy vs.. Imputer literacy Information literacy is more care for create infor mation useful to an organization and its staff, on the other hand computer literacy satisfied the simple use of computer. As technology uses spread beyond traditional computer, information literacy enables staff and organization to gain an edge over their competition. Question 3 a) List and describe six reasons why information systems are so important for business today. Six reasons about information systems are so important for business today include: 1. Operational excellence 2. New products, services, and business models 3.Customer and supplier intimacy 4. Improved decision making 5. Competitive advantage 6. Survival Information systems are the basis of conducting business. In 21st century, in many companies, survival and even existence without extensive use of IT is unimaginable, and IT plays a critical role in rising productivity. Although information technology has become a daily, when organization have complementary changes in , it can provide the basis for new product, servi ce, and ways of conducting business that provide firms with a strategic advantage. ) Describe the esoterically perspective on information systems.Optimal organizational performance achieved by together optimizing both social and technical systems used in production can help them to avoid purely technological approach. So it can produce their product much more better. Question 4 a) Define business process and describe the role they play in organizations. Business process which is a use computer's logic to substitute staff to handle related set of activities; Business processes are the ways in which organizations coordinate and organize work activities, knowledge to produce their valuable product or service.Business processes have four different areas. 1 . For the manufacturing and production area include product assembling, quality checking, and producing bills of materials. 2. For the sales and marketing area. Business processes include identifying customers, making customers aware of the product, and selling the product. 3. For finance and accounting, business processes includes paying creditors, creating financial statements, and managing cash accounts. 4. For human resources, business processes include hiring employees, evaluating Job performance of employees, and enrolling employees in benefits plans. Describe the relationship between information systems and business processes. Between information systems and business processes, their relationship is they can substitute each other. Whatever in management, finance, sales or marketing etc†¦ Question 5 a) Define collaboration and teamwork and explain why they have become so important in business today. Teamwork can raise productivity. Teamwork requires each team member to work together while allowing their individual interests to become a subordinate concern. As a result, team members focus on the goal at hand and contribute their knowledge, resources and skills to reaching the goal. Information Systems Describe how information systems have changed the way businesses operate ND their products and services. One of the more popular topics that I have been asked how the information systems have changed the way businesses operate and their products and services. In my point of views I think they have major three ways in which information technology has brought about a huge change in the way in which people conduct business in different parts of the world. One of the most important problem is â€Å"time† So the advantages of using technology is that time constraints are eliminated.Since updated information can be provided to the staff and existing or potential customers at remote locations on a real mime basis and more business can be done. Company can save much more money because they don't have to pay for their staff to travel to meet either customers or other executives. Meetings held through the Internet are as good as the traditional ones. In fact, companies also involve thei r customers in the meetings so that the products can be designed according to their needs.Since information from all parts of the world can collect and merged with the inventory management system of the company, the process of accepting orders and supplying the materials has become far more perfect. If the time taken between invoicing and shipment can decrease, customers will bind to much more satisfied. As more and more people start using the Internet for business and personal reasons, if companies don't adapt themselves and use the upcoming technologies, they will bound to fall behind. Today customers expect goods and services to be available 24 hours, seven days a week.E-commerce is a mode of business where the product is sold through the website of the company. This means that people do not have to step out of their homes to make purchases. Last but not the least whether you are a business to business or business to nonuser concern, you should make use of information technology to maximize pronto b) Describe the characteristics of a digital firm. A digital firm is a firm which nearly all of the organization's major business relationships with customer, supplier, and employee are digitally enabled.Axis business processes are accomplished through digital networks spanning the entire organization or linking multiple organizations. Business processes refer to the set of logically related tasks and behaviors that organizations develop over time to produce specific business results and the unique manner in which these activities are organized and coordinated. Digital firms involve both time shifting and space shifting. Time shifting refers to business being conducted continuously, rather than in narrow â€Å"work day† time bands of 9 a. M. To 5 p. M.Space shifting means that work takes place in a global workshop, as well as within national. Questions 2 a) List and describe the organization, management, and technology dimensions of information systems. 1 . Organization: The organization dimension of information systems concerns issues like the hierarchy of organization, culture, processes of business, functional specialties and political interest groups. 2. Management: The management dimension of information systems concerns issues like Job attitudes, staff training, and management behavior. 3.Technology: The technology dimension composes of computer software, hardware, data management technology and networking technology. B) Distinguish between data and information and between information systems literacy and computer literacy. Data vs.. Information Data which is a move of raw fact representing events occurring in the organization before the organization have been organized and arranged into a form that people can use and understand. Information which is a data that have been came a form that is meaningful and useful to human being. Information systems literacy vs.. Imputer literacy Information literacy is more care for create infor mation useful to an organization and its staff, on the other hand computer literacy satisfied the simple use of computer. As technology uses spread beyond traditional computer, information literacy enables staff and organization to gain an edge over their competition. Question 3 a) List and describe six reasons why information systems are so important for business today. Six reasons about information systems are so important for business today include: 1. Operational excellence 2. New products, services, and business models 3.Customer and supplier intimacy 4. Improved decision making 5. Competitive advantage 6. Survival Information systems are the basis of conducting business. In 21st century, in many companies, survival and even existence without extensive use of IT is unimaginable, and IT plays a critical role in rising productivity. Although information technology has become a daily, when organization have complementary changes in , it can provide the basis for new product, servi ce, and ways of conducting business that provide firms with a strategic advantage. ) Describe the esoterically perspective on information systems.Optimal organizational performance achieved by together optimizing both social and technical systems used in production can help them to avoid purely technological approach. So it can produce their product much more better. Question 4 a) Define business process and describe the role they play in organizations. Business process which is a use computer's logic to substitute staff to handle related set of activities; Business processes are the ways in which organizations coordinate and organize work activities, knowledge to produce their valuable product or service.Business processes have four different areas. 1 . For the manufacturing and production area include product assembling, quality checking, and producing bills of materials. 2. For the sales and marketing area. Business processes include identifying customers, making customers aware of the product, and selling the product. 3. For finance and accounting, business processes includes paying creditors, creating financial statements, and managing cash accounts. 4. For human resources, business processes include hiring employees, evaluating Job performance of employees, and enrolling employees in benefits plans. Describe the relationship between information systems and business processes. Between information systems and business processes, their relationship is they can substitute each other. Whatever in management, finance, sales or marketing etc†¦ Question 5 a) Define collaboration and teamwork and explain why they have become so important in business today. Teamwork can raise productivity. Teamwork requires each team member to work together while allowing their individual interests to become a subordinate concern. As a result, team members focus on the goal at hand and contribute their knowledge, resources and skills to reaching the goal.

Speech Analysis Essay

http://www. pbs. org/newshour/character/links/nixon_speech. html PRESIDENT NIXON'S RESIGNATION SPEECH August 8, 1974 Good evening. This is the 37th time I have spoken to you from this office, where so many decisions have been made that shaped the history of this Nation. Each time I have done so to discuss with you some matter that I believe affected the national interest. In all the decisions I have made in my public life, I have always tried to do what was best for the Nation.Throughout the long and difficult period of Watergate, I have felt it was my duty to persevere, to make every possible effort to complete the term of office to which you elected me. In the past few days, however, it has become evident to me that I no longer have a strong enough political base in the Congress to justify continuing that effort. As long as there was such a base, I felt strongly that it was necessary to see the constitutional process through to its conclusion, that to do otherwise would be unfaithf ul to the spirit of that deliberately difficult process and a dangerously destabilizing precedent for the future.But with the disappearance of that base, I now believe that the constitutional purpose has been served, and there is no longer a need for the process to be prolonged. I would have preferred to carry through to the finish whatever the personal agony it would have involved, and my family unanimously urged me to do so. But the interest of the Nation must always come before any personal considerations.From the discussions I have had with Congressional and other leaders, I have concluded that because of the Watergate matter I might not have the support of the Congress that I would consider necessary to back the very difficult decisions and carry out the duties of this office in the way the interests of the Nation would require. I have never been a quitter. To leave office before my term is completed is abhorrent to every instinct in my body. But as President, I must put the in terest of America first. America needs a full-time President and a full-time Congress, particularly at this time with problems we face at home and abroad.To continue to fight through the months ahead for my personal vindication would almost totally absorb the time and attention of both the President and the Congress in a period when our entire focus should be on the great issues of peace abroad and prosperity without inflation at home. Therefore, I shall resign the Presidency effective at noon tomorrow. Vice President Ford will be sworn in as President at that hour in this office. As I recall the high hopes for America with which we began this second term, I feel a great sadness that I will not be here in this office working on your behalf to achieve those hopes in the next 21/2 years.But in turning over direction of the Government to Vice President Ford, I know, as I told the Nation when I nominated him for that office 10 months ago, that the leadership of America will be in good h ands. In passing this office to the Vice President, I also do so with the profound sense of the weight of responsibility that will fall on his shoulders tomorrow and, therefore, of the understanding, the patience, the cooperation he will need from all Americans. As he assumes that responsibility, he will deserve the help and the support of all of us.As we look to the future, the first essential is to begin healing the wounds of this Nation, to put the bitterness and divisions of the recent past behind us, and to rediscover those shared ideals that lie at the heart of our strength and unity as a great and as a free people. By taking this action, I hope that I will have hastened the start of that process of healing which is so desperately needed in America. I regret deeply any injuries that may have been done in the course of the events that led to this decision.I would say only that if some of my Judgments were wrong, and some were wrong, they were made in what I believed at the time to be the best interest of the Nation. To those who have stood with me during these past difficult months, to my family, my friends, to many others who joined in supporting my cause because they believed it was right, I will be eternally grateful for your support. And to those who have not felt able to give me your support, let me say I leave with no bitterness toward those who have opposed me, because all of us, in the final analysis, have been concerned with the good of the country, however our judgments might differ.So, let us all now join together in affirming that common commitment and in helping our new President succeed for the benefit of all Americans. I shall leave this office with regret at not completing my term, but with gratitude for the privilege of serving as your President for the past 51/2 years. These years have been a momentous time in the history of our Nation and the world. They have been a time of achievement in which we can all be proud, achievements that rep resent the shared efforts of the Administration, the Congress, and the people.But the challenges ahead are equally great, and they, too, will require the support and the efforts of the Congress and the people working in cooperation with the new Administration. We have ended America's longest war, but in the work of securing a lasting peace in the world, the goals ahead are even more far-reaching and more difficult. We must complete a structure of peace so that it will be said of this generation, our generation of Americans, by the people of all nations, not only that we ended one war but that we prevented future wars.We have unlocked the doors that for a quarter of a century stood between the United States and the People's Republic of China. We must now ensure that the one quarter of the world's people who live in the People's Republic of China will be and remain not our enemies but our friends. In the Middle East, 100 million people in the Arab countries, many of whom have consider ed us their enemy for nearly 20 years, now look on us as their friends. We must continue to build on that friendship so that peace can settle at last over the Middle East and so that the cradle of civilization will not become its grave.Together with the Soviet Union we have made the crucial breakthroughs that have begun the process of limiting nuclear arms. But we must set as our goal not just limiting but reducing and finally destroying these terrible weapons so that they cannot destroy civilization and so that the threat of nuclear war will no longer hang over the world and the people. We have opened the new relation with the Soviet Union. We must continue to develop and expand that new relationship so that the two strongest nations of the world will live together in cooperation rather than confrontation.Around the world, in Asia, in Africa, in Latin America, in the Middle East, there are millions of people who live in terrible poverty, even starvation. We must keep as our goal tu rning away from production for war and expanding production for peace so that people everywhere on this earth can at last look forward in their children's time, if not in our own time, to having the necessities for a decent life. Here in America, we are fortunate that most of our people have not only the blessings of liberty but also the means to live full and good and, by the world's standards, even abundant lives.We must press on, however, toward a goal of not only more and better jobs but of full opportunity for every American and of what we are striving so hard right now to achieve, prosperity without inflation. For more than a quarter of a century in public life I have shared in the turbulent history of this era. I have fought for what I believed in. I have tried to the best of my ability to discharge those duties and meet those responsibilities that were entrusted to me.Sometimes I have succeeded and sometimes I have failed, but always I have taken heart from what Theodore Roo sevelt once said about the man in the arena, â€Å"whose face is marred by dust and sweat and blood, who strives valiantly, who errs and comes short again and again because there is not effort without error and shortcoming, but who does actually strive to do the deed, who knows the great enthusiasms, the great devotions, who spends himself in a worthy cause, who at the best knows in the end the triumphs of high achievements and who at the worst, if he fails, at least fails while daring greatly. I pledge to you tonight that as long as I have a breath of life in my body, I shall continue in that spirit. I shall continue to work for the great causes to which I have been dedicated throughout my years as a Congressman, a Senator, a Vice President, and President, the cause of peace not just for America but among all nations, prosperity, justice, and opportunity for all of our people. There is one cause above all to which I have been devoted and to which I shall always be devoted for as l ong as I live.When I first took the oath of office as President 51/2 years ago, I made this sacred commitment, to â€Å"consecrate my office, my energies, and all the wisdom I can summon to the cause of peace among nations. † I have done my very best in all the days since to be true to that pledge. As a result of these efforts, I am confident that the world is a safer place today, not only for the people of America but for the people of all nations, and that all of our children have a better chance than before of living in peace rather than dying in war.This, more than anything, is what I hoped to achieve when I sought the Presidency. This, more than anything, is what I hope will be my legacy to you, to our country, as I leave the Presidency. To have served in this office is to have felt a very personal sense of kinship with each and every American. In leaving it, I do so with this prayer: May God's grace be with you in all the days ahead. NOTE: The President spoke at 9: 01 p . m. in the Oval Office at the White House. The address was broadcast live on radio and television. Analyzing Famous Speeches In Richard M.Nixon's very effective resignation speech, Ray Price uses logic and emotion to get his point across: that he wanted to resign and protect his name. Nixon gave this speech on August 8, 1974, because of the political turmoil that was happening in the United States. Richard M. Nixon had to (Kilpatrick). What makes it so remarkable is that he was the only president to resign (Beschloss). Logic was one of the main uses in Ray Prices speech. â€Å"This is the thirty-seventh time I have spoken to you from this office, where so many decisions have been made that shaped the history of this nation.America needs a full-time president and a full-time congress, particularly at this time with problems we face at home and abroad† (Price 2). These are just a couple of examples of logic in this speech. All of the facts that he uses drive his speech to perf ection. â€Å"I would have preferred to carry through to the finish whatever the personal agony it would have involved, and my family unanimously urged me to do so† (Price 1). This was one of the main examples of emotion. He tried to pull at the heart strings of the audience. Ray Price uses this to add to the effectiveness of the speech.Both of these things were used to complement his means to write the speech. He gets his point across using these factors. Overall Ray Price got his point across in a very successful way by using these elements. Kilpatrick, Carroll. â€Å"Nixon Resigns. † Washington Post. Washingtonpost. com, 1974. Web. 17 Mar. 2013 http://www. washingtonpost. com/wp-srv/national/longterm/watergate/articles/080974-3. html. Beschloss, Michael. â€Å"Richard M. Nixon. † The White House. Www. whitehouse. gov , 2009. Web. 17 Mar. 2013. http://www. whitehouse. gov/about/president/richardnixon.

Peaceful Pastures

Mid-term Exam| Page: | 1 2 3 | 1. | Question 😠 (TCO 1) The goal of managerial accounting is to provide information that managers need for| | | Student Answer:| | planning. | | | | control. | | | | decision making. | | | | All of the above answers are correct. | | Instructor Explanation:| Chapter 1, Page 4| | | | Points Received:| 4 of 4 | | Comments:| | | | 2. | Question 😠 TCO 1) Which of the following statements regarding fixed costs is true? | | | Student Answer:| | When production increases, fixed cost per unit increases. | | | | When production decreases, total fixed costs decrease. | | | When production increases, fixed cost per unit decreases. | | | | When production decreases, total fixed costs increase. | | Instructor Explanation:| Chapter 1, Page 9| | | | Points Received:| 4 of 4 | | Comments:| | | | 3. | Question 😠 (TCO 1) A retailer purchased some trendy clothes that have gone out of style and must be marked down to 40% of the original selling price in order to be sold. Which of the following is a sunk cost in this situation? | | | Student Answer:| | the current selling price | | | | the original selling price | | | | the original purchase price | | | | the anticipated profit | Instructor Explanation:| Chapter 1, Page 9| | | | Points Received:| 4 of 4 | | Comments:| | | | 4. | Question 😠 (TCO 1) Shula’s 347 Grill has budgeted the following costs for a month in which 1,600 steak dinners will be produced and sold: materials, $4,080; hourly labor (variable), $5,200; rent (fixed), $1,700; depreciation, $800; and other fixed costs, $600. Each steak dinner sells for $14. 00 each. How much is the budgeted variable cost per unit? | | | Student Answer:| | $5. 80 | | | | $7. 74 | | | | $6. 68 | | | | $3. 25 | | Instructor Explanation:| Chapter 1, Page 8 ($4,080 + $5,200) / 1,600 = $5. 80| | | | Points Received:| 0 of 4 | Comments:| | | | 5. | Question 😠 (TCO 1) Which of the following is an example of a manufacturing ov erhead cost? | | | Student Answer:| | security at the manufacturing plant | | | | fabric used to produce shirts | | | | cost of shipping product to customers | | | | the salary of the president of the company | | Instructor Explanation:| Chapter 2, Page 37| | | | Points Received:| 0 of 4 | | Comments:| | | | 6. | Question 😠 (TCO 1) Product costs| | | Student Answer:| | are also called manufacturing costs. | | | | are considered an asset until the finished goods are sold. | | | | become an expense when the goods are sold. | | | All of the above answers are correct. | | Instructor Explanation:| Chapter 2, Page 38| | | | Points Received:| 4 of 4 | | Comments:| | | | 7. | Question 😠 (TCO 1) At December 31, 2010, WDT Inc. has a balance in the Work in Process Inventory account of $62,000. At January 1, 2010, the balance was $55,000. Current manufacturing costs for the year are $292,000, and cost of goods sold is $284,000. How much is cost of goods manufactured? | | | Student Answer:| | $292,000 | | | | $299,000 | | | | $277,000 | | | | $285,000 | | Instructor Explanation:| Chapter 2, Page 43 $55,000 + $292,000 – $62,000 = $285,000| | | Points Received:| 0 of 4 | | Comments:| | | | 8. | Question 😠 (TCO 2) BCS Company applies manufacturing overhead based on direct labor hours. Information concerning manufacturing overhead and labor for August follows: | Estimated| Actual| Overhead cost| $174,000| $171,000| Direct labor hours| 5,800| 5,900| Direct labor cost| $87,000| $89,975| How much overhead should be applied in total during August? | | | Student Answer:| | 177,000 | | | | 179,950 | | | | 171,100 | | | | 168,200 | | Instructor Explanation:| Chapter 2, Page 54 ($174,000 / 5,800) x 5,900 = 177,000| | | | Points Received:| 0 of 4 | | Comments:| | | 9. | Question 😠 (TCO 2) Citrus Company incurred manufacturing overhead costs of $300,000. Total overhead applied to jobs was $306,000. What was the amount of overapplied or underapplied ove rhead? | | | Student Answer:| | $7,000 overapplied | | | | $6,000 overapplied | | | | $6,000 underapplied | | | | $13,000 underapplied | | Instructor Explanation:| Chapter 2, Page 55 $306,000 – $300,000 = $6,000 overapplied| | | | Points Received:| 4 of 4 | | Comments:| | | | 10. | Question 😠 (TCO 3) Companies in which of the following industries would not be likely to use process costing? | | | Student Answer:| | cereals | | | paints | | | | cosmetics | | | | auto body shop | | Instructor Explanation:| Chapter 3, Page 84| | | | Points Received:| 4 of 4 | | Comments:| | | | 11. | Question 😠 (TCO 3) The Blending Department began the period with 45,000 units. During the period the department received another 30,000 units from the prior department and completed 60,000 units during the period. The remaining units were 75% complete. How much are equivalent units in The Blending Department’s work in process inventory at the end of the period? | | | Student Answ er:| | 30,000 | | | | 22,500 | | | | 15,000 | | | | 11,250 | Instructor Explanation:| Chapter 3, Page 88 (45,000 + 30,000 – 60,000) x 75% = 11,250| | | | Points Received:| 4 of 4 | | Comments:| | | | 12. | Question 😠 (TCO 3) Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units were in-process. During May, 11,000 units were completed and 3,000 units were in process at the end of May. These in-process units were 90% complete with respect to material and 50% complete with respect to conversion costs. Other information is as follows: Work in process, May 1:| | Direct material| $36,000| Conversion costs| $45,000| Costs incurred during May:| |Direct material| $186,000| Conversion costs| $255,000| How much is the cost per equivalent unit for direct materials? | | | Student Answer:| | $24. 00 | | | | $16. 20 | | | | $15. 86 | | | | $13. 58 | | Instructor Explanation:| Chapter 3, Page 89 ($36,000 + $186,000) / [11,000 + (3,000 x 90%)] = $16 . 20| | | | Points Received:| 0 of 4 | | Comments:| | | | 13. | Question 😠 (TCO 4) Duradyne, Inc. has total costs of $18,000 when 2,000 units are produced and $26,000 when 5,200 units are produced. During March, 4,000 units were produced and sold for $8 each. What is the variable cost per unit? | | | Student Answer:| | $2. 0 | | | | $0. 40 | | | | $2. 00 | | | | $4. 00 | | Instructor Explanation:| Chapter 4, Page 127 ($26,000 – $18,000) / (5,200 – 2,000) = $2. 50| | | | Points Received:| 4 of 4 | | Comments:| | | | | Page: | 1 2 3 | 1. | Question 😠 (TCO 4) The three elements of the profit margin are:| | | Student Answer:| | Selling price per unit, variable cost per unit, and fixed cost per unit. | | | | Total revenues, total variable costs, and total fixed cost. | | | | Selling price per unit, variable cost per unit, and total fixed costs. | | | | Selling price per unit, total variable costs, and fixed cost per unit. | Instructor Explanation:| Chapter 4, Page 130| | | | Points Received:| 0 of 4 | | Comments:| | | | 2. | Question 😠 (TCO 4) Circle K Furniture has a contribution margin ratio of 16%. If fixed costs are $176,800, how many dollars of revenue must the company generate in order to reach the break-even point? | | | Student Answer:| | $1,105,000 | | | | $282,880 | | | | $1,060,800 | | | | $208,476 | | Instructor Explanation:| Chapter 4, Page 133 $176,800 / 16% = $1,105,000| | | | Points Received:| 4 of 4 | | Comments:| | | | 3. | Question 😠 (TCO 4) Randy Company produces a single product that is sold for $85 per unit.If variable costs per unit are $26 and fixed costs total $47,500, how many units must Randy sell in order to earn a profit of $100,000? | | | Student Answer:| | 1,735 | | | | 618 | | | | 890 | | | | 2,500 | | Instructor Explanation:| Chapter 4, Page 132 ($100,000 + $47,500) / ($85 – $26) = 2,500 units| | | | Points Received:| 4 of 4 | | Comments:| | | | 4. | Question 😠 (TCO 5) Which of the following is treated differently in full costing than in variable costing? | | | Student Answer:| | Direct materials | | | | Fixed manufacturing overhead | | | | Direct labor | | | | Variable manufacturing overhead | Instructor Explanation:| Chapter 5, Page 168| | | | Points Received:| 4 of 4 | | Comments:| | | | 5. | Question 😠 (TCO 5) Which of the following items appears on a variable costing income statement but not on a full costing income statement? | | | Student Answer:| | Sales | | | | Gross margin | | | | Net income | | | | Contribution margin | | Instructor Explanation:| Chapter 5, Page 169| | | | Points Received:| 4 of 4 | | Comments:| | | | 6. | Question 😠 (TCO 5) Peak Manufacturing produces snow blowers. The selling price per snow blower is $100. Costs involved in production are: Direct Material per unit| $20| Direct Labor per unit| 12|Variable manufacturing overhead per unit| 10| Fixed manufacturing overhead per year| $148,500| In addition, the compan y has fixed selling and administrative costs of $150,000 per year. During the year, Peak produces 45,000 snow blowers and sells 30,000 snow blowers. How much is net income using full costing? | | | Student Answer:| | 1,641,000 | | | | $1,590,000 | | | | $1,441,500 | | | | $1,491,000 | | Instructor Explanation:| Chapter 5, Pages 172-174 Sales = $100 x 30,000 = $3,000,000Expenses = [($148,500 / 45,000) + $20 + $12 + $10] x 30,000 = $1,359,000 COGS + $150,000 = $1,509,000Net Income = $3,000,000 – $1,509,000 = $1,491,000| | | Points Received:| 0 of 4 | | Comments:| | | | 7. | Question 😠 (TCO 6) Costs may be allocated to | | | Student Answer:| | products. | | | | services. | | | | departments. | | | | any of the above. | | Instructor Explanation:| Chapter 6, Page 201| | | | Points Received:| 4 of 4 | | Comments:| | | | 8. | Question 😠 (TCO 5) An allocation base| | | Student Answer:| | is the minimum amount to be allocated to a cost object. | | | | coordinates the man ufacturing overhead costs as they are incurred. | | | | will always be less than the variable costs for a product. | | | | relates the cost pool to the cost objectives. | Instructor Explanation:| Chapter 6, Page 202| | | | Points Received:| 4 of 4 | | Comments:| | | | 9. | Question 😠 (TCO 6) Sierra Company allocates the estimated $200,000 of its accounting department costs to its production and sales departments because the accounting department supports the other two departments, particularly with regard to payroll and accounts payable functions. The costs will be allocated based on the number of employees using the direct method. Information regarding costs and employees follows: Department| Employees| Accounting| 4| Production| 36| Sales| 12|How much of the accounting department costs will be allocated to the production and sales departments? | | | Student Answer:| | Production: $150,000 Sales: $50,000 | | | | Production: $180,000 Sales: $60,000 | | | | Production: $1,800, 000 Sales: $600,000 | | | | Production: $22,222 Sales: $66,667 | | Instructor Explanation:| Chapter 6, Pages 213-214 Production = [$200,000 / (36 + 12)] x 36 = $150,000Sales = [$200,000 / (36 + 12)] x 12 = $50,000| | | | Points Received:| 4 of 4 | | Comments:| | | | 10. | Question 😠 (TCO 7) A company is trying to decide whether to keep or drop the sporting goods department in its department store.If the segment is dropped, the manager will be fired. The manager's salary, in relation to the decision to keep or drop the sporting goods department, is| | | Student Answer:| | avoidable and therefore relevant. | | | | not avoidable and therefore relevant. | | | | sunk and therefore not relevant. | | | | the same for all alternatives and therefore not relevant. | | Instructor Explanation:| Chapter 7, Pages 256-257| | | | Points Received:| 0 of 4 | | Comments:| | | | 11. | Question 😠 (TCO 7) BigByte Company has 12 obsolete computers that are carried in inventory at a cost of $ 13,200.If these computers are upgraded at a cost of $7,500, they could be sold for $15,300. Alternatively, the computers could be sold â€Å"as is† for $9,000. What is the net advantage or disadvantage of reworking the computers? | | | Student Answer:| | $6,300 advantage | | | | $1,200 disadvantage | | | | $5,400 disadvantage | | | | $3,000 advantage | | Instructor Explanation:| Chapter 7, Pages 251-252 ($15,300 – $9,000) – ($7,500 – $0) = ($1,200)| | | | Points Received:| 4 of 4 | | Comments:| | | | 12. | Question 😠 (TCO 7) Olde Store has 12,000 cans of crab meat just a week past the expiration date. Each can cost $0. 31.The cans could be sold as is for $0. 20 each, or relabeled and sold as gourmet cat food. The cost of relabeling the cans would be $0. 04 per can and the cans would then sell for $0. 29 per can. What should be done with the cans and why? | | | Student Answer:| | The cans should be thrown away since there will be a loss with the oth er alternatives. | | | | The cans should be relabeled into cat food since the sales price increases $0. 09 per can and the cost is only $0. 04 per can. | | | | The cans should be put on clearance since there is no reason to put more money into something that is already selling below cost. | | | It doesn’t matter what you do since all alternatives result in a loss. | | Instructor Explanation:| Chapter 7, Pages 251-252| | | | Points Received:| 4 of 4 | | Comments:| | | | Page: | 1 2 3 | 1. | Question 😠 (TCO 3) Why is it necessary to use equivalent units in a process costing system? | | | Student Answer:| | Process costing, as we have seen, is essentially a system of averaging. Equivalent Units In calculating the average unit cost, it is necessary to convert the number of partially completed units in Work in Process to an equivalent number of whole units.Otherwise, the denominator in the average unit cost calculation will be misstated. When partially completed units are c onverted to a comparable number of completed units, they are referred to as equivalent units. Jiambalvo. Managerial Accounting, 4th Edition. John Wiley & Sons. . | | Instructor Explanation:| In a company that uses process costing, there may be incomplete units in ending Work in Process inventory. These units are converted to a comparable number of completed units in order to calculate the cost per equivalent unit. | | | | Points Received:| 20 of 20 | | Comments:| | | | 2. Question 😠 (TCO 7) Computer Boutique sells computer equipment and home office furniture. Currently, the furniture product line takes up approximately 50% of the company's retail floor space. The president of Computer Boutique is trying to decide whether the company should continue offering furniture or just concentrate on computer equipment. If furniture is dropped, salaries and other direct fixed costs can be avoided. In addition, sales of computer equipment can increase by 13%. Allocated fixed costs are as signed based on relative sales. | Computer| Home Office| | | Equipment| Furniture| Total| Sales| $1,200,000| $800,000| $2,000,000|Less cost of goods sold| 700,000| 500,000| 1,200,000| Contribution margin| 500,000| 300,000| 800,000| Less direct fixed costs:| | | | Salaries| 175,000| 175,000| 350,000| Other| 60,000| 60,000| 120,000| Less allocated fixed costs:| | | | Rent| 14,118| 9,882| 24,000| Insurance| 3,529| 2,471| 6,000| Cleaning| 4,117| 2,883| 7,000| President's salary| 76,470| 53,350| 130,000| Other| 7,058| 4,942| 12,000| Total costs| 340,292| 380,708| 649,000| Net Income| $159,708| ($ 8,708)| $151,000| | | | | | Prepare an incremental analysis to determine the incremental effect on profit of discontinuing the furniture line. | | Student Answer:| | | | Instructor Explanation:| Incremental drop in revenue| ($800,000)| Incremental cost savings:| | Cost of sales| 500,000| Salaries| 175,000| Other| 60,000| Incremental increase in computer equipment| | (13% x $1,200,000)| 156,000| Incremental increase in computer equipment| | variable costs (13% x $700,000)| (91,000)| Incremental increase in profit| $ 0| | | | | Points Received:| 10 of 25 | | Comments:| | | | 3. | Question 😠 (TCO 4) Beach Rentals has estimated that fixed costs per month are $79,200 and variable cost per dollar of sales is $0. 2. (a) What is the break-even point per month in sales? (b) What level of sales is needed for a monthly profit of $24,000? (c) For the month of July, the company anticipates sales of $240,000. What is the expected level of profit? | | | Student Answer:| | a. ) $165,000 sales b. ) $215,000 c. ) | | Instructor Explanation:| (a) Contribution margin ratio = 1. 00 – 0. 52 = 0. 48 $79,200 ? 0. 48 = $165,000 (b) ($79,200 + $24,000) ? 0. 48 = $215,000 (c) ($240,000 ? 0. 48) – $79,200 = $36,000| | | | Points Received:| 20 of 25 | | Comments:| | | |