Wednesday, January 29, 2020
Canadian forests Essay Gary PaulsonÃ¢â¬â¢s Hatchet is set in Hampton, New York, but mainly in the north Canadian forests, in particular a region known as the Canadian Shield. The main characters of the novel are Brian Robeson, the protagonist, a thirteen year old boy; his parents; and two pilots, one of whom flies Brian into north Canada before giving up the ghost at the controls, and the second pilot who rescues the young boy stranded in the wilderness. The main events of the novel revolve around Brian, who travels by airplane, Cessna 406, from his hometown, Hampton, New York, to visit his father who is working as a mechanical engineer in a Canadian oil field. The young boyÃ¢â¬â¢s parents are divorced, and this is the first summer that Brian is going to spend with his father after the divorce. Brian travels as a single passenger in the airplane, before the pilot of the plane dies of a heart attack leaving the young boy to crash land the airplane all by himself. The plane lands in an isolated lake somewhere in the north Canadian forests. And, Brian possesses nothing to face the tragedy, except a hatchet that his mother had presented to him before his departure. The hatchet thus becomes the boyÃ¢â¬â¢s tool for survival in the wilderness. He must figure out how to make fire by striking the hatchetÃ¢â¬â¢s blade against a rock. He must also figure out what to eat in order to survive. Moreover, he must deal with unusual circumstances such as the presence of a bear, a porcupine, a moose, a skunk, in addition to a tornado. Eventually, the boy learns to hunt and fish after making special tools for himself. The events proving BrianÃ¢â¬â¢s ability to manage himself in the wilderness are very important in the novel. The last major event occurs after a violent storm that hits the forest and tosses the wreckage of the airplane to the land surface. The teenager manages to break into the airplane to recover the survival pack. He finds a transmitter in the pack, which, upon activation, connects him to a pilot who finally comes to rescue him in an airplane. The main conflict in the novel is between Brian, the protagonist, and nature, the antagonist. The young boy must find a way to overcome the unusual circumstances he finds himself in. He must struggle against threats posed by wild animals as well as natural disasters. Similarly, he must fight against his own natural tendency to give up in the face of the difficulties that confront him. Another conflict presented in Hatchet is between BrianÃ¢â¬â¢s natural, emotional weakness and the strength that he needs to gain emotional freedom. The boy knows a Secret about his mother that had led to his parentsÃ¢â¬â¢ divorce. Time and again the Secret confronts him with emotional distress. Yet, Brian must learn to let go of the distress and face the challenge of accepting his circumstances as they are. The novel thus deals with maturity Ã¢â¬â the theme of growing up from boyhood to manhood. Brian has no human being to rely on at the time that he is stranded in the wilderness. Yet, he must face all sorts of dangers to find his way out of his troubles, both emotional and physical. The major strength of the novel is that Brian succeeds despite all odds, using his intelligence as best as possible. He finds his way out. Hence, his story becomes a lesson for all teenagers who may or may not face the kinds of challenges that Brian faces. The story is also recommended for young readers of fifth and sixth grades, who are sure to be inspired by BrianÃ¢â¬â¢s spirit of strength and endurance. As a matter of fact, even adults may be able to remind themselves about the resilient, surviving spirit of humanity by reading Hatchet. Thus, the novel may be recommended for all readers.
Tuesday, January 21, 2020
Reasons to End Social Poisoning on the Internet [NOTE: Many of the links the student refers to are no longer active.] While spreading the word of knowledge to the masses, the internet simultaneously dispenses social poisons. Many of the recipients are, unfortunately, children, and despite the American policy of free-speech, this kind of unintentional inculcation must stop. One of the problems lies in the fact that the right to criticize and the right to display "poisonous" material are one in the same: The Right of Freedom of Speech. But should a clear and present danger to social health take priority over the rights of an individual? Does the individual even have power? In Digital Literacy, Paul Gilster observes that "A global web of communications... points to a viruslike spread of ideas" (Gilster 27). Should society protect its youth from this "viruslike spread" by regulating content on the internet? These questions are tough to answer, but this paper will address them, introduce a socially harmful hate site, and reveal why society needs to be rid of the poison on the internet. One of the problems with social contemplation on this subject, though, is that this situation is relatively unknown to history. Though the power structure of the internet has been compared to centralized government, decentralized government and social anarchy, Jess Holbrook, in a discussion on November 24, accurately cited the internet as being "unlike anything else weÃ¢â¬â¢ve ever seen." So perhaps time should be taken to evaluate the effects of the internet on not just the nationÃ¢â¬â¢s youth, but the nation in general. While the evaluation is taking place, the presence of these social poisons on the internet must be recognized. The American Nazi ... ... real life himself, only the former is readily available to children. There needs to be a body which regulates the poison on the internet and makes it safe for the child to "surf the net." Not all sites on the internet are terrifying and problematic. But imagine a black child, whose ancestors survived the slave trade, coming across the American Nazi Party site, and "learning" that they are evil because of their skin color. No child should be exposed to this. Works Cited - Bolter, David Jay. Writing Space; The Computer, Hypertext, and the History of Writing. Lawrence Erlbaum Associates. Hillsdale, New Jersey; 1991. - Gilster, Paul. Digital Literacy. Wiley Computer Publishing. New York. - Hall III, William B. "American Nazi Party." 28 November 1998. 5 December 1998 <http://home.earthlink.net/~wbhall/>. - Landow, George P. Hypertext 2.0. Johns Hopkins.
Monday, January 13, 2020
Worksheet # I: Cost Classification Study Questions 1. Distinguish between direct and indirect costs. 2. Distinguish between prime cost and conversion costs. 3. The current assets sections of the balance sheets of three companies follow. Which company is a service company? Which is a merchandiser? Which is a manufacturer? How can you tell? X-TREME CashÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $2,500 Accounts Receivable 5,500 InventoryÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. 8,000 Prepaid ExpensesÃ¢â¬ ¦. 300 TotalÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $16,800 Y-NOT? ZESTO CashÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $3,000 CashÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. $2,000 Accounts Receivable 6,000 Accounts ReceivableÃ¢â¬ ¦Ã¢â¬ ¦ 5,000Prepaid ExpensesÃ¢â¬ ¦. 500 Materials InventoryÃ¢â¬ ¦Ã¢â¬ ¦.. 1,000 TotalÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $9,500 Work in process inventory 800 Finished goods inventory 4,000 TotalÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $12,800 4. Francis manufacturers, a manufacturer of wood doors and windows, has prepared the following list of accounts Advertising Assemblers wages Production supervisorÃ¢â¬â¢s salary Depreciation of machinery Factory utilities Lathe (machine for shaping wood) Operators wages Machinery repairs Office salaries Purchase of glue Purchase of screws and nails Purchase of pine Purchase of oak $36,000 84,200 21,400 9,200 55,600 6,400 22,600 113,800 1,600 800 99,000 250,000 There is no beginning or ending inventory. Calculate the following: (a) Direct material used (b) Direct labour cost (c) Factory overhead (d) (e) (f) Prime cost Conversion cost Production cost -1- 5. Compute cost of goods manufactured and cost of goods sold from the following amounts Direct materials inventory Work in process inventory Finished goods inventory Purchases of direct materials Direct labour Manufacturing overhead Beginning of Year $22,000 38,000 18,000 End of Year $26,000 30,000 23,000 75 ,000 82,000 39,000 6.ClydeÃ¢â¬â¢s Pets manufactures chewing bones for puppies. At the end of December 2008, his accounting records showed the following: Inventories Materials Work in process Finished goods Other information: Direct material purchases Plant janitorial service Sales salaries expense Delivery expense Sales revenue Beginning $13,500 0 0 $31,000 1,250 5,000 1,500 105,000 Ending $9,000 1,250 5,700 Utilities for plant Rent on plant Customer service hotline expense Direct labour $4,500 9,000 1,000 18,000 Requirements: i) ii) iii) Prepare a schedule of cost of goods manufactured for the year ended December 31, 2008Prepare an income statement for ClydeÃ¢â¬â¢s Pets for the year ended December 31, 2008 Given that the company manufactured 17,500 units, of its product in 2008, compute the companyÃ¢â¬â¢s unit product cost for the year. -2- Online Discussion Questions (Kindly prepare these questions before each online session) 1. Papermaking Ltd. makes paper, which is cut and packed, before being transferred into the finished goods store. The paper is moved from department to department by forklift truck. Each pack of finished product contains one ream of paper.The paper is loaded onto wooden pallets before delivery to customers. The following cost information relates to Papermaking Ltd. for the period ended March 31, 2002. Pulp Clay Wrapping paper (used in packing department) Spare knives for cutting machine Cleaning rags for machines Royalty payments Making department wages to machine crew Cutting department wages to machine crew Packing department wages to packers Fork truck driver wages Factory foremanÃ¢â¬â¢s salary Wooden pallets Dispatch department wages Delivery vehicle drivers wages Sales managerÃ¢â¬â¢s salary Advertising costs Sales office staff wagesGeneral managerÃ¢â¬â¢s salary Production managerÃ¢â¬â¢s salary Maintenance costs 1 Administration salaries Electricity cost 2 Administrative office machine rental cost Sundry other costs: P roduction Administration Selling Distribution $100,000 40,000 3,500 800 500 10,000 38,000 26,000 20,000 8,000 11,000 3,600 17,000 9,600 17,500 16,500 18,500 30,000 21,500 60,000 45,000 18,000 1,000 33,000 42,000 11,000 16,000 1 Maintenance costs should be charged to the functions making use of the maintenance service as follows: production 80%; administration 3%; selling 3% and distribution 14%. Electricity cost should be charged to each functional area in the following proportions: production 75%; administration 5%; selling 5%; and distribution 15%. Required: (i) Prepare a cost summary for the period ended March 31, 2002, which shows sub-totals for, prime cost, production overhead, production cost, administration cost, selling cost and distribution cost. (ii) Prepare a summary profit and loss account for the period ended 31 March 2002 showing only total figures for each function, where the following additional information is available: (a) Units produced Ã¢â¬â 2,500 kilos (b) Un its sold Ã¢â¬â 2,000 kilos @ $300 per kilo c) No paper was in stock at the beginning of the period. -3- 2. Smooth Sounds manufactures and sells a new line of MP-3 players. Unfortunately, Smooth Sounds suffered serious fire damage at its home office. As a result, the accounting record for October were partially destroyed- and completely jumbled. Smooth Sounds has hired you to help figure out the missing pieces of the accounting puzzle. Work in process inventory, October 31. Finished goods inventory, October 1Ã¢â¬ ¦. Direct labour in OctoberÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ Purchases of direct materials in October Work in process inventory, October 1Ã¢â¬ ¦ Revenues in OctoberÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..Accounts receivable, October 1Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. Gross profit in OctoberÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. $1,500 4,300 3,000 9,000 0 27,000 2,000 12,000 Accounts payable, October 1Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. Direct materials used in OctoberÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. Accounts payable, October 31Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ Accounts receivable, October 31Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ Direct materials inventory, Oct. 31Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. Manufacturing Overhead in OctoberÃ¢â¬ ¦Ã¢â¬ ¦.. $3,000 8,000 5,200 6,500 3,000 6,300 Required: Compute the following amounts i) Manufacturing costs ii) Cost of goods manufactured in October iii) Cost of goods sold in October iv) Beginning direct materials inventory v) Ending finished goods inventory 3.The table below shows monthly data collected on facilities maintenance department costs and on the number of patient-days serviced over the past year. Month January February March April May June July August September October November December (i) (ii) (iii) (iv) (v) Department Costs $37,000 $23,000 $37,000 $47,000 $33,000 $39,000 $32,000 $33,000 $17,000 $18,000 $22,000 $20,000 # Of patient-days 3,700 1,600 4,100 4,900 3,300 4,400 3,500 4,000 1,200 1,300 1,800 1 ,600 Determine the variable cost per patient-day and the fixed cost using the highlow method. What is the equation of the total mixed cost function?Prepare the scatter diagram, clearly showing any outliers. Using the line of best-fit, determine departmentÃ¢â¬â¢s fixed cost per month and the variable cost per patient-day. In view of the departmentÃ¢â¬â¢s cost behaviour pattern, which of the two methods appear more appropriate? Explain your answer. -4- Practice Questions (The following questions are to be used for self study sessions) 1. Inventoriable product costs: a) Include marketing costs and research and development costs b) Include the costs of direct materials, direct labour, and manufacturing overhead used to produce a product ) Include only the costs of direct materials and direct labour used to produce a product d) Both A and B are correct 2. Manufacturing overhead is a: a) Product cost b) Period cost c) Indirect cost d) Both A and C are correct 3. Direct materials: a) A re used to determine total inventoriable product costs b) Are used to determine total manufacturing overhead c) Cannot be separately and conveniently traced through the manufacturing process to finished goods inventory d) Must not become part of the finished product 4. a) b) c) d) Which of the following is least accurate about a manufacturing setting?Conversion costs refer to the costs applied to materials that convert it into a finished product. Direct labour and manufacturing overheads makes up conversion costs. When compared to the manufacturing setting, purchases and freight in are a part of inventoriable costs for a merchandiser under US GAAP. Inventoriable product costs are not recorded as assets until the product is sold. When ending finished goods inventory is subtracted from the sum of beginning finished goods inventory and cost of goods manufactured, the result is cost of goods sold 5.Cost of goods manufactured during 2006 is $240, WIP inventory on December 31, 2006 is $50 . WIP inventory during 2006 decreased 60%. Total manufacturing costs incurred during 2006 amount to: a) $190 b) $165 c) $290 d) $315 -5- 6. You are given the following for the production of office chairs by the company Ã¢â¬ËChairs and MoreÃ¢â¬ : Quantity produced 100 200 300 400 500 600 Total Fixed Costs (JMD$) 10,000 10,000 10,000 10,000 10,000 10,000 Variable cost per unit is $150. The production of 15,000 chairs will cost: a) $2,260,000 b) $1,500,000 c) $10,000 d) $25,000 7.Work in process inventory increased $20,000 during 2005. Cost of goods manufactured was $280,000, Total manufacturing costs incurred in 2005 are: a) $298,000 b) $262,000 c) $289,000 d) $300,000 8. Wright Company reports production costs for 2006 as follows: Direct materials used $375,000 Direct labour incurred $250,000 Manufacturing overhead incurred $400,000 Operating expenses $145,000 WrightÃ¢â¬â¢s period costs and product costs respectively for 2006 are: a) b) c) d) $145,000 and $1,025,000 $1,025,000 and $145,000 $545,000 and $975,000 $975,000 and $545,000 End of worksheet #1 -6-
Saturday, January 4, 2020
Before coming to college, I was always in a rush to hurry up and graduate then enter college. During my highschool years I didn t spend any of my time with friends on school campus nor did I spent time getting to know people. I thought highschool was a complete waste of time and if i could zip through it and get good grades I would get high school over with at a fast pace. I did fairly well in high school zipping my way through, I thought that if I could do well in high school I should do better in college. Thus my hypothesis was wrong, college is not like how I expected it to be at all. When entering english 5a I had thought it would be a walk through of what I learned in high school but again I made a wrong conclusion. English 5A consisted weekly readings from the book in Everything that is done in college should be done with quality over quantity. I couldn t try to do my essays over night like how I did in highschool because the essay would be built with poor quality, resulting m yself to fail to understand the concept of academic writing. The actual concept to academic writing includes a person opinions along with a thesis that supports the authors claim. Then followed by the opinion, there should always be a reason or a topic sentence on why the author or writing is trying to tell the audience. Lastly there should always be evidence in the essay with statistics, examples, reliable quotes, and the topic should always focus on one specific topic. Another writingShow MoreRelatedShould College Be A High School?853 Words Ã |Ã 4 PagesTo Community or to State? One of the most daunting decision a high school senior must make, besides deciding on what to wear to their senior prom and how to leave their mark in school, is to make their final decision on what college they want to go. 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