Friday, May 22, 2020

Definition and Examples of Letters as Symbols

A letter is an alphabetic symbol such as A or a. There are 26 letters in the modern English alphabet. Among the world’s languages, the number of letters ranges from 12 in the Hawaiian alphabet to 231 principal characters in the Ethiopian syllabary. Etymology From the Latin, shape or symbol used in writing The Efficiency of the Alphabet Because letters work at the phonemic level and are unencumbered by any extra baggage of sound, they achieve maximum efficiency. Our six letters of pencil can easily be broken out and rearranged within countless other words--lien, Nile, stipend, clip,--that sound nothing like pencil. Letters are the original snap-on tools: They build on each other as necessary, so you actually need fewer items in your toolkit. With 26, we capture reasonably well the approximately 500,000 words of English.(David Sacks, Letter Perfect: The Marvelous Story of Our Alphabet From A to Z. Broadway, 2004) The History of Letters From A to BThe symbol A indicated in Semitic a glottal consonant that did not exist in Greek. Its Semitic name was aleph, the initial apostrophe here indicating the consonant in question; and, because the name means ox, it has been thought to represent an oxs head, though interpreting many of the Semitic signs as pictorial characters presents as yet insuperable difficulties (Gelb 1963, pp. 140-41).   By ignoring the initial Semitic consonant of the letters name, the Greeks adopted this symbol as a vowel, which they called alpha. Beta  was ultimately somewhat modified in form to B by the Greeks, who wrote it and other reversible letters facing in either direction; in the early days of writing they wrote from right to left, as the Semitic peoples usually did and as the Hebrew is still written. From the Greek modifications of the Semitic names of the first two letters, the word alphabet is ultimately derived.(Thomas Pyles and John Algeo, The Origins and Development of the English La nguage, 3rd ed., 1982) The Roman Alphabet in Old English and Middle English [A]  linguistic connection between the Anglo-Saxons  who settled in the British Isles and other Germanic tribes is their use of the runic alphabet, developed on the continent for scratching short messages onto wood or stone. But runic writing had only a limited use in Britain; the conversion to Christianity brought with it the Roman alphabet, which was established as the principal medium for Old English written  records. Because it was devised for writing Latin rather  than English, the Roman alphabet was not a perfect fit for the Old English sound system. Latin had no th sound and consequently no letter to represent it; to fill this gap the Anglo Saxons imported  the letter thorn, à ¾, from the runic alphabet. This letter remained in use for writing English until the fifteenth century, when it developed a y-shaped appearance; it now survives in this modified form in faux archaic ye olde tea shoppe signs, where ye should properly be pronounced the.​(Simon Horobin,  How English Became English. Oxford University Press, 2016) The Lighter Side of Letters Im good friends with 25 letters of the alphabet. I dont know Y.(Comedian Chris Turner, quoted by Mark Brown in Edinburgh Fringes 10 Funniest Jokes Revealed. The Guardian, August 20, 2012)

Thursday, May 7, 2020

Pros and Cons to Single-Sex Schools - 1271 Words

Single-sex Schools In the 1990s, there were a mere 2 single-sex schools present in the United States due to legal restrictions placed on sex-segregation facilities; however, as laws — the No Child Left Behind Act, Breckenridge ruling, and the Wood County ruling — have allowed for single-gender educational facilities, this number has risen to approximately 500 schools (Lewin; NASSPE: Legal). Popularity of single-gender schools stems from the academic success of their students as show by their test scores and proficiency scores. Biologically, males and females differ in development; therefore, they also require differing methods of teaching. Although critics say that differences in brain development between males and females are†¦show more content†¦Tom Carroll, the creator of Brighter Choice Charter Schools, in support of this proposition states that the key to success in education â€Å" is to eliminate social distraction† which in elementary students he describes as â€Å"goofiness† and in older generations as â€Å" the hormonal issues of attraction and sex and boys and girls being impressed with each other†(Meyer). Single-gender schools remove the mentioned hormonal issues and allow teachers and students to both focus on the subject without the usual distraction and complications that arise when both genders are present. In this way, students perform better when segregated by genders and achieve higher proficiency in subjects. Critics often accuse single-sex education of reinforcing gender stereotypes; however, single-sex schools breakdown gender stereotypes by eliminating both gender intensification and gender gaps. Without the pressures and standards of genders present in coeducational institutions, single-sex schools allow students to explore their skills and interests. Research regarding interest in school subjects of the different genders conducted in 1990, demonstrates the gender-typical preferences of subje cts between coeducational and single-sex facilities (Sax). Boys in coeducational schools tended to prefer masculine subjects such as math and science and disliked feminine subjects such asShow MoreRelatedPros and Cons of Single-Sex School on Students1887 Words   |  8 PagesPROS amp; CONS OF SINGLE-SEX SCHOOL ON STUDENTS Pros amp; Cons of Single-Sex School on Students INTRODUCTION Single-sex school has not been a stranger to us even from back in those old days. It practically shows how gender differences and effects caused by it had largely impacted on the society. People learnt how the attraction between Adam and Eve kind brings a lot of many things, including the separation of these two kinds through - one of the most important thing to the society, the educationRead MoreThe Problem Of Single Sex School Essay963 Words   |  4 PagesSingle-sex school From the beginning, God has created Adam and Eve and made them live together this was an important lesson for the people, to learn how to live together in an equal and fair society. Nowadays, many people do not prefer this method. Also, there are many problems that can hinder them to lead a happy life. Many parents face a big problem to choose a school for their children because of the huge number of types of school. Those types can vary from private, governmental, single-sexRead MoreA Debate about Single-sex Schools647 Words   |  3 Pagesco-ed classes or single-sex classes. Single-sex schools are not beneficial for many reasons. A couple of reasons why single-sex schools are a detriment to children are: they encourage discrimination, they enforce gender stereotypes, and they don’t prepare children for the real world.  ¶2. Cons to Single-Sex Schools Single-sex schools encourage discrimination, by separating students by gender this shows children that it is appropriate to judge someone by their sex. â€Å"Co-ed schools enable studentsRead MoreShould All Schools Adopt More Sex Education?1748 Words   |  7 Pageswhile still being in school,and lastly debunking myths sexual references . Should all schools adopt more sex education classes in schools ? Schools are reconsidering of adopting more sex educational classes in all schools mostly in high schools because kids mostly in high schools are making wrong decisions and being sexually active without the right knowledge about situation so that is why more schools are trying to have these type of classes. People believe more sex education classes canRead MoreSingle Sex Schools : An Old Time Idea1730 Words   |  7 PagesJordan Jackson 04/18/17 Are Single-Sex Schools really the way to go? ENGL- 10300 Single Sex Schools VS. Coed The issue that is being discussed is whether or not it is more beneficial for high school students to go to single-sex schools or coed schools. In her essay â€Å" Single-Sex Schools: An Old Time Idea Whose Time Has Come,† Diane Urbina Argues that it would be more beneficial if we had single-sex schools. The myth is debunked is that boys and girls are restricted by nature in relation to whatRead MoreCOED SCHOOLS1592 Words   |  7 Pagesif it disagrees with the topic (NOT if you disagree). Single-Sex or Co-Ed Schools: Boys and girls SHOULD be educated together. In the UAE, most schools are single-sex. Some people believe that this kind of school offers more benefits for the student. However, others think that coeducational ones are better. This essay will examine the pros and cons of co-ed and single-sex schools. There are several arguments in favour of mixed schools. The first argument is that students will learn to communicateRead MoreAre Girls And Girls Have Trouble Paying Attention Within The Same Classroom?1325 Words   |  6 PagesThis topic is significant to me because in school, guys and girls have trouble paying attention within the same classroom. I want to know, for educational purposes, if children do learn better in same sex schools without the hormonal distractions. In my opinion, I think we would be better educated in a classroom with the same sex. There are less distractions and more of the same thought processes and maturity output. Guys don’t always put in their all when a woman is present, as an example in poetryRead MoreGender Separation in Colleges and Schools635 Words   |  3 PagesWith the mushroom growth of schools and colleges in every nook and cranny, there is another trend in education that has increased overtime; this pertains to increasing co-education schools and colleges. Single gender approach or getting the girls and boys taking education in separate classrooms, schools or colleges is prevalent since long, yet the new trends in education are also leading to a co-education system (Spielhagen, 2008). Despite of a rising trend of co-education system, the debate on whetherRead MoreSex Education : Teaching Sexual Education1827 Words   |  8 PagesTeaching Sexual Education In Schools Sex. You may ask, sex, why do we want to talk about sex? Well simply because if we don t talk about sex now then when? We are sitting here watching teens get pregnant and yet we still are not talking about sex. Along with that more and more kids are sending nudes to be exact 13% of 14- 24 year olds have sent multiple naked photos (Indianapolis Recorder Newspaper). Then we have the fact that ages 15 - 24 are 25% of the sexually active population but obtainRead MoreBenefits Of Single Sex Schools1004 Words   |  5 Pagesmany benefits of Single-Sex Schools, primarily there is a change in student development. Scientists have many theories to this concern. (â€Å"Howell†). For generations, educators have explored ways for students to evolve with personal and educational development. Each individual student has an unlike mechanism for that particular learner. Arranging students in separate classrooms will benefit not only their education, but their personal growth as well (à ¢â‚¬Å"15 Fascinating†). Single Sex Education has been

Wednesday, May 6, 2020

Economics restaurant price Free Essays

The restaurant price and whole price data shows that cost based and price discrimination based theory has been applied to the fifty wine products listed. The groups of wine are divided into to groups. They are the red win group and the white wine group. We will write a custom essay sample on Economics restaurant price or any similar topic only for you Order Now The data shows that the restaurant owners bought the wines from the whole sale store. The restaurant owner then adds a markup to cover for the cost of running a restaurant. The cost of running a restaurant includes the whole cost of the wine bought from the wholesale store and the cost serving the wine. Waiters, cashiers and dishwashers are part of the wine serving process(Brown,16). The additional restaurant wine includes the additional cleanup, the cost of storing the wine in the wine store room, the cost of managing and ensuring continuous stocks of the wines in the restaurant storeroom. The additional markup includes the cost of paying a wine connoisseur. He is an expert in wine criticism and advices the company on which wine to buy, how long to store the wines in the store room, and also how to serve wine. The most important reason for introducing markups is to charge the restaurant clients for staying long hours on their tables talking business, or seducing a love object. In addition, the data presented showing that the restaurant price is an amount that has a mark –up of ninety –nine percent or more above the cost of buying the wines is definitely true. The restaurants add markups based on the willingness of the customers to pay the additional prices. This market segment does not care about the price of wine because they know that they want to add the high –priced wine to the food that they gobble up in the restaurants. This market segment even prefer to buy the high priced wines just for the pride of showing to their next table clients and to their restaurant friends that they have lots and lots of money. This market segment is willing to pay more for a wine because they feel that these wines rare and are of higher quality than the other wine brands(Philips,18). The data showing the fifteen wines clearly indicates that the restaurant charges each client a higher fee for the rare and higher –quality ones. The data also shows that the restaurant owners charge clients higher if they feel that the clients can afford to pay higher for the wines. On the other hand, the restaurant is willing to charge a higher markup if they foresee that the client is a little hard up on cash upon entering the restaurant. The implications of the cost based and price discrimination based discussion above are many. One implication is that the restaurant must introduce the markups in order to stay in the business. A business would not survive if it does not make the bottom line. The bottom line is that the company must generate a net profit. A company that does not make a profit generates a loss. A company that generates a loss would not look good to the stakeholders of the company. The stakeholders of the company includes the stockholders, the employees, the customers, the suppliers, the community, the government regulating agencies, the labor unions, and even the board of directors if there are any. Another implication of the cost based and price discrimination based discussion above is that there are customers who do not mind the markups. Many of the customers can easily see that the higher amount they pay for the wines bought in restaurants is because they are will savor an hour or two of their romantic interludes and seduction in the restaurants. They will use the restaurant to sort of ‘lay their cards down’ in the courtship game of life. This is the value that the restaurant clients get in exchange for willingly paying more for a bottle of wine. Another implication of the cost based and price discrimination based discussion above is that the restaurant prices of some wines are higher than the other wine choices. The $14. 25 restaurant wine price is priced at a markup of 96 percent of the cost. The $17. 00 restaurant wine price is priced at a markup of 182 percent of the cost. The $18. 00 restaurant wine price is priced at a markup of 133 percent of the cost. The $21. 60 restaurant wine price is priced at a markup of 99 percent of the cost. The $12. 50 restaurant wine price is priced at a markup of 180 percent of the cost. Another implication of the cost based and price discrimination based discussion above is that there are people who can afford the higher cost of wines. The $17. 00 restaurant wine price is priced at a markup of 182 percent of the cost. The $12. 50 restaurant wine price is priced at a markup of 180 percent of the cost. The $ 7. 50 restaurant wine price is priced at a markup of 220 percent of the cost. The $14. 63 restaurant wine price is priced at a markup of 180 percent of the cost. The $13. 50 restaurant wine price is priced at a markup of 196 percent of the cost. The $ 6. 75 restaurant wine price is priced at a markup of 255 percent of the cost. Another implication of the cost based and price discrimination based discussion above is that there different wine qualities. The $ 6. 75 restaurant wine price is priced at a markup of 255 percent of the cost. The $14. 25 restaurant wine price is priced at a markup of 96 percent of the cost. The $17. 58 restaurant wine price is priced at a markup of 133 percent of the cost. The $17. 00 restaurant wine price is priced at a markup of 182 percent of the cost. The $ 7. 50 restaurant wine price is priced at a markup of 220 percent of the cost. The $18. 00 restaurant wine price is priced at a markup of 133 percent of the cost. The $19. 20 restaurant wine price is priced at a markup of 119 percent of the cost. Another implication of the cost based and price discrimination based discussion above is that the business will survive. The different prices of the wines show that they are done to fit the budget of the clients. One wine is priced at $28 a bottle. Another wine is priced at Another wine is priced at $48. Another wine is priced at $78. Another wine is priced at $122. Another wine is priced at $32. Another wine is priced at $40. Another wine is priced at $24(Haslam,100). The above discussion shows that there many implications of variances in the restaurant prices when compared to the whole prices. Definitely, One implication is that the restaurant must introduce the markups in order to stay in the business. Clearly, another implication of the cost based and price discrimination based discussion above is that there are customers who do not mind the markups. Undoubtedly, another implication of the cost based and price discrimination based discussion above is that the restaurant prices of some wines are higher than the other wine choices. Surely, another implication of the cost based and price discrimination based discussion above is that there are people who can afford the higher cost of wines. Truly, another implication of the cost based and price discrimination based discussion above is that there different wine qualities. Unquestionably, another implication of the cost based and price discrimination based discussion above is that the business will survive. Conclusively, the restaurant pricing above is founded on the economic principles of supply and demand(McConnell Brue,52). REFERENCES: Haslam, C. , Economics in a Business Context, Oxford, Taylor Francis, 1989 McConnell, C. , Brue, S. , Economics: Principles, Problems, and Policies, N. Y. , McGraw- Hill, 2005 Brown, D. , The Restaurant Manager’s Hnadbook: How to Set Up, Operate, and Manage a Financially Succesful Food Service Operation. N. Y. , Atlantic Press, 2003 Philips, L. , The Economics of Price Discrimination: four essays in applied price theory, Cambridge, Cambridge University Press, 1983 How to cite Economics restaurant price, Papers

Economics restaurant price Free Essays

The restaurant price and whole price data shows that cost based and price discrimination based theory has been applied to the fifty wine products listed. The groups of wine are divided into to groups. They are the red win group and the white wine group. We will write a custom essay sample on Economics restaurant price or any similar topic only for you Order Now The data shows that the restaurant owners bought the wines from the whole sale store. The restaurant owner then adds a markup to cover for the cost of running a restaurant. The cost of running a restaurant includes the whole cost of the wine bought from the wholesale store and the cost serving the wine. Waiters, cashiers and dishwashers are part of the wine serving process(Brown,16). The additional restaurant wine includes the additional cleanup, the cost of storing the wine in the wine store room, the cost of managing and ensuring continuous stocks of the wines in the restaurant storeroom. The additional markup includes the cost of paying a wine connoisseur. He is an expert in wine criticism and advices the company on which wine to buy, how long to store the wines in the store room, and also how to serve wine. The most important reason for introducing markups is to charge the restaurant clients for staying long hours on their tables talking business, or seducing a love object. In addition, the data presented showing that the restaurant price is an amount that has a mark –up of ninety –nine percent or more above the cost of buying the wines is definitely true. The restaurants add markups based on the willingness of the customers to pay the additional prices. This market segment does not care about the price of wine because they know that they want to add the high –priced wine to the food that they gobble up in the restaurants. This market segment even prefer to buy the high priced wines just for the pride of showing to their next table clients and to their restaurant friends that they have lots and lots of money. This market segment is willing to pay more for a wine because they feel that these wines rare and are of higher quality than the other wine brands(Philips,18). The data showing the fifteen wines clearly indicates that the restaurant charges each client a higher fee for the rare and higher –quality ones. The data also shows that the restaurant owners charge clients higher if they feel that the clients can afford to pay higher for the wines. On the other hand, the restaurant is willing to charge a higher markup if they foresee that the client is a little hard up on cash upon entering the restaurant. The implications of the cost based and price discrimination based discussion above are many. One implication is that the restaurant must introduce the markups in order to stay in the business. A business would not survive if it does not make the bottom line. The bottom line is that the company must generate a net profit. A company that does not make a profit generates a loss. A company that generates a loss would not look good to the stakeholders of the company. The stakeholders of the company includes the stockholders, the employees, the customers, the suppliers, the community, the government regulating agencies, the labor unions, and even the board of directors if there are any. Another implication of the cost based and price discrimination based discussion above is that there are customers who do not mind the markups. Many of the customers can easily see that the higher amount they pay for the wines bought in restaurants is because they are will savor an hour or two of their romantic interludes and seduction in the restaurants. They will use the restaurant to sort of ‘lay their cards down’ in the courtship game of life. This is the value that the restaurant clients get in exchange for willingly paying more for a bottle of wine. Another implication of the cost based and price discrimination based discussion above is that the restaurant prices of some wines are higher than the other wine choices. The $14. 25 restaurant wine price is priced at a markup of 96 percent of the cost. The $17. 00 restaurant wine price is priced at a markup of 182 percent of the cost. The $18. 00 restaurant wine price is priced at a markup of 133 percent of the cost. The $21. 60 restaurant wine price is priced at a markup of 99 percent of the cost. The $12. 50 restaurant wine price is priced at a markup of 180 percent of the cost. Another implication of the cost based and price discrimination based discussion above is that there are people who can afford the higher cost of wines. The $17. 00 restaurant wine price is priced at a markup of 182 percent of the cost. The $12. 50 restaurant wine price is priced at a markup of 180 percent of the cost. The $ 7. 50 restaurant wine price is priced at a markup of 220 percent of the cost. The $14. 63 restaurant wine price is priced at a markup of 180 percent of the cost. The $13. 50 restaurant wine price is priced at a markup of 196 percent of the cost. The $ 6. 75 restaurant wine price is priced at a markup of 255 percent of the cost. Another implication of the cost based and price discrimination based discussion above is that there different wine qualities. The $ 6. 75 restaurant wine price is priced at a markup of 255 percent of the cost. The $14. 25 restaurant wine price is priced at a markup of 96 percent of the cost. The $17. 58 restaurant wine price is priced at a markup of 133 percent of the cost. The $17. 00 restaurant wine price is priced at a markup of 182 percent of the cost. The $ 7. 50 restaurant wine price is priced at a markup of 220 percent of the cost. The $18. 00 restaurant wine price is priced at a markup of 133 percent of the cost. The $19. 20 restaurant wine price is priced at a markup of 119 percent of the cost. Another implication of the cost based and price discrimination based discussion above is that the business will survive. The different prices of the wines show that they are done to fit the budget of the clients. One wine is priced at $28 a bottle. Another wine is priced at Another wine is priced at $48. Another wine is priced at $78. Another wine is priced at $122. Another wine is priced at $32. Another wine is priced at $40. Another wine is priced at $24(Haslam,100). The above discussion shows that there many implications of variances in the restaurant prices when compared to the whole prices. Definitely, One implication is that the restaurant must introduce the markups in order to stay in the business. Clearly, another implication of the cost based and price discrimination based discussion above is that there are customers who do not mind the markups. Undoubtedly, another implication of the cost based and price discrimination based discussion above is that the restaurant prices of some wines are higher than the other wine choices. Surely, another implication of the cost based and price discrimination based discussion above is that there are people who can afford the higher cost of wines. Truly, another implication of the cost based and price discrimination based discussion above is that there different wine qualities. Unquestionably, another implication of the cost based and price discrimination based discussion above is that the business will survive. Conclusively, the restaurant pricing above is founded on the economic principles of supply and demand(McConnell Brue,52). REFERENCES: Haslam, C. , Economics in a Business Context, Oxford, Taylor Francis, 1989 McConnell, C. , Brue, S. , Economics: Principles, Problems, and Policies, N. Y. , McGraw- Hill, 2005 Brown, D. , The Restaurant Manager’s Hnadbook: How to Set Up, Operate, and Manage a Financially Succesful Food Service Operation. N. Y. , Atlantic Press, 2003 Philips, L. , The Economics of Price Discrimination: four essays in applied price theory, Cambridge, Cambridge University Press, 1983 How to cite Economics restaurant price, Papers

Monday, April 27, 2020

Sippican Corp free essay sample

Consider Sippican is a manufacturer company with multiple products, using simple cost accounting system that directly allocate factory overhead to unit of product entirely through one single allocation base (i. e. 185 % of production run direct labor cost in this case) is although an inexpensive way while is sometimes distort actual contribution of the product. To our understanding from reading the article, Sippican is spending more on overhead than on either direct material or direct labor. Further, Sippican has considerable diversity in its product mix. Each product may contain different degree of spending on indirect or supporting resources, and high variety on product and consumer characteristics. As such, activity-based cost system is considered to be a more accurate costing of present resource that will enable Sippican to project its future resource demands more effectively. 2. Calculate the practical capacity and the capacity cost rates for each of Sippican’s resources: production and setup employees, machines, receiving and production control employees, shipping and packaging employees, and engineers. We will write a custom essay sample on Sippican Corp or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Answer: See the Q2 worksheet. 3. Use these capacity cost rates and the production data in Exhibits 3 and 4 to calculate revised costs and profits for Sippican’s three product lines. What difference does your cost assignment have on reported product costs and profitability? What causes the shifts in cost and profitability? Answer: Currently, Sippican assigns overhead costs at a flat rate across all three products. While our analysis of cost and profitability reveals a dramatic difference between the cost to produce each product as reported using Sippican’s traditional costing structure and the detailed analysis using time driven activity based costing (see Q3 worksheet). Under the traditional costing structure, all three products are reported to have a positive gross profit margin. Pumps are reported to be the least profitable product with a 5% gross profit margin while flow controllers are reported to be the most profitable product with a gross margin of 38%. Our time based activity based costing analysis provides a clear picture of costs as they relate to the production of each specific product. Where flow controllers were thought to be the most profitable product, activity based costing reveals that flow controllers are actually produced at a negative margin. The shift in cost and profitability for flow controllers is found to be mostly related to the substantial costs to engineer the product and high cost of setup. 4. Based on the revised cost and profitability estimates, what actions should Sippican’s management team take to improve the company’s profitability? Answer: Recently, Sippican was forced to lower prices on pumps to compete in the marketplace. Our analysis reveals that Sippican could improve their situation by allocating unused capacity to pump production. The price of flow controllers was increased recently without any negative impact on demand. Sippican could improve the performance of their flow controller activities by further raising the price of flow controllers. Sippican Case - Sippican Corporation A manufacturer of hydraulic control devices – valves, pumps flow controllers. Currently the company is undergoing a severe economic impact from price cutting in pumps one of its major product lines. This has led to decline in its profits in this line of business – (as illustrated below) | Sales | 1847500 | | | | Variable Expenses | 809000 | | | | Contribution | 1038500 | 56. 21% | | | | | | | | Machine related expense | 334800 | | | | Setup Labour | 117000 | | | | Receiving production control | 15600 | | | | Engineering | 78000 | | | | Packaging Shipping | 109200 | | | | | | | | | Manufacturing Overhead | 654600 | 35. 43% | | | | | | | | Gross Margin | 383900 | 20. 78% | | | Other Expenses | 350000 | | | | Operating Income (pre-tax) ROS | 33900 | 1. 83% | | The company’s gross margin is expected to be 31% whereas as shown in the exhibit it is currently at 21%. Return on sales is 1. 8% which is far below the target of 15-20% that the company has been realising in the past. Sippican had recently raised the price of its flow controllers by more than 10% but yet failed to achieve any good financial results It operates at a simple cost accounting system that directly charges each unit of product for its direct labour and material cost (exhibit 3) * Material cost is based on the prices paid for components under annual purchasing agreement * Labour rates are charged at 32. 50 per hour and are charged to products on the basis of the standard run times for each product. The company has only one producing department which machines assembles components into finished goods. The cost system allocates the factory overhead cost to product as a percentage – this is currently at 185% (exhibit 2) Sippican’s controller Peggy Knight realized that overhead cost has been increasing significantly in the recent years particularly for setup labour, indirect labour for packaging and shipping process engineers. These increases were necessary to handle the small production runs many shipments now requested by customers and for developing the process routines used to build newly introduced flow controller models. The data collected by Knight from the manufacturing control system about the production run shipments and distribution of engineering personnel is shown in (exhibit 4) Following are the observations – * Average production run for valves is 375 units – 7500/20 (units /production run) * Average production run for flow controllers is 18 units – 4000/225 (units /production run) * Average valve shipment is 188 – 7500/40 (units/number of shipments) * Average flow controller is 8 units – 4000/200 (units/number of shipments) This shows that the flow controller is using indirect resources disproportionately from its shares of the company revenue and units sold. The company is spending more on overhead than on direct labour or material. The company has considerable diversity in its product mix. * Valves need little technical support are produced and shipped in large batch sizes * Flow controllers are produced and shipped in small batch sizes and require extensive technical support. This combination of high spending on indirect and support resources and high variety in product shows a heavily distorted cost. A time –driven ABC model for Sippican’s manufacturing operations is launched. This will quantify the impact of each product line’s use of indirect resources financially. The information collected on the points is mentioned in the case (5 points) Now the capacity cost rates for each major production process needs to be estimated – fabrication, assembly, setup, receiving and production control, packaging shipping and engineering. Illustrated below is the

Thursday, March 19, 2020

Frustrations With Japan essays

Frustrations With Japan essays December 8, 1941 was a solemn day. The day after Japan dropped the bomb on Pearl Harbor, the people of the United States mourned. If ever there was a time when Americans wanted to enter World War II, it was then. The United Sates had been deceived by the Empire of Japan, with whom they thought they were at peace. Franklin Roosevelts speech to Congress, asking for permission to declare war on Japan, shows the resentment and despair of the American After the bombing of Pearl Harbor, many Americans felt a lot of resentment against Japan, and the Japanese. Much of this resentment arose because Japan gave the United States a false hope of peace between the two countries. Also, from the evidence, it appeared that the attack was premeditated. Because of the distance between Japan and Hawaii, it was found that the attack had been planned days, possibly weeks beforehand (Roosevelt, 170). During the time before the attack, the Japanese had deceived the United States into believing they were at peace Because of the bombing by Japan, the American people were mourning the loss of their soldiers lives. They also were angry with the destruction of the naval and military forces, along with the attacks on Hong Kong, Guam, the Philippine Islands, Wake Island, and Midway Island all within hours of each other. The American people, along with the government, wanted nothing more than to destroy Japan, and win the war. In the Monica Sone document, I belief that the frustrations that the Americans were feeling are expressed in their entirety. The American people were so angry with the Japanese people, and so afraid that the Japanese would attack again, that the Americans basically rejected anyone that looked Japanese. To the Americans, regardless of whether you were native born, if you looked Japanese you were the enemy. The American government did not want to take ...

Monday, March 2, 2020

Write a Case Study - its easy!

Write a Case Study - its easy! How to write Case Study correctly Review of a problem or situation in real life, in which the author analyzes the main problems. In this case, all facts should refer to scientific literature or research results on this topic. In the end, you draw conclusions about why the situation arose, and how to find the way out. The definition of a case study is the following: it is a method of applying theoretical knowledge to real life situations that you can face at any time. Such a study gives the student much useful. He: 1. Trains in using theoretical knowledge in practice; 2. Learns to analyze problems in a real life situation; 3. Draws conclusions about how the knowledge gained in the course of academic research will help him to properly respond to the situation. There are many types of case studies: 1. Illustrative; 2. Exploratory; 3. Critical instance; 4. Program implementation; 5. Program effects; 6. Prospective; 7. Cumulative; 8. Narrative; 9. Medical; 10. Embedded. Let us consider in more detail the four most popular types of the case study. Illustrative study. This is a description of one or two cases from real life. They allow the reader to get acquainted with the concept and give a general idea of the solution of the problem in a particular case. Cumulative case study. Several cases are considered here. The main purpose of the author is to draw up generalized conclusions. Narrative studies. The situation is seen as an artistic story and is written by a third person. There are characters and a plot. Critical Instance. One or more cases are used here. Then an assumption is made, which is criticized by the author of the study. This kind of case study is very popular for the analysis of situations of causes and effects. Structure of writing a response to a particular case Before you start writing a response to a case study, read it carefully first. It's best if you do it two or three times. In doing so, pay special attention to the main problems and a group of people who are interested in solving the situation. The answer to the case study has its own structure. It includes four parts: 1. Introduction; 2. Description; 3. Discussion; 4. Conclusions and recommendations. Now consider each part in more detail. Introduction Your goal is to briefly describe the life situation and describe the problem to be solved. Description Create a more detailed description of the problem. Proceed from the fact that the reader does not have any knowledge at all in this field. This means that you need to give exhaustive information about the situation before proceeding to its discussion. Discussion This part of your essay is a list of pre-prepared questions, as well as answers to them. The answers should be based on information from the scientific literature. The "Discussion" block can include such questions (and subsequent answers to them): 1. What is the problem and what are the consequences for all involved persons?; 2. How can information in the scientific literature help in solving this problem?; 3. What are the ways to solve the problem? 4. How can you evaluate ideas and solutions to this problem for a specific case? When you give arguments in favor of solving the problem, refer to specific sources of literature. Also, you can use the quotes of scientists entirely. Every answer must necessarily have a reference to academic work. Conclusions and recommendations Now you need to write a conclusion. Here you describe the conclusions you came to, and also give recommendations for solving this problem. You should make your own recommendations that reflect your point of view. The correct approach to writing the answer In order to correctly approach the writing of a response to a case study, first answer a number of questions: 1. Is the research topic really atypical and requiring detailed analysis? 2. Is the case really important? 3. Is there an opposite point of view on the solution to this problem? If so, what arguments can you give in favor of your opinion?