The Theme Of Homo Eroticism Within The Play As You Like It...

Within this analysis, I will inquire into the theme of homo-eroticism within the play As You Like It and how it differs from various other plays written by Shakespeare and elaborate on how ground-breaking this play was during the time it was written and when it was performed, the differences in social constructs between then and now the differing views of society in the time it was written and the present day. As You Like Its first performance was in London in 1740, a time when popular literature ‘associated homoeroticism with â€Å"revulsion, violent [for] the loathsome and evil thing†Ã¢â‚¬â„¢ an to the Elizabethans homoeroticism was â€Å"abhorred, polluted and unclean†¦ and all that is beastly and obscene†. (Sokolovic-Cizmek, 2003, P) As odd as it may sound, one may believe from that, that Elizabethan society wouldn’t tolerate anything slightly resembling homoeroticism, yet homoerotic practice was widespread in the ‘early modern period’ among both sexes (Bray, 1993). An exerpt from Klarisa Sokolovic-Cizmek’s journal article Before exploring homoeroticism, it is important to determine an understanding of what the term is. As defined by Oxford English Dictionary, Homoeroticism is; ‘pertaining to or characterized by a tendency for erotic emotions to be centred on a person of the same sex; of or pertaining to a homo-erotic person’. It is crucial to not mistake homo-eroticism as merely a synonym of homosexuality, because it is an entirely different concept. Homo-eroticism refers to the

What type of man that girls are attracted to Free Essays

Kind and helpful men make women feel protected and safe. Friendly men are people who are easy to approach and make others feel comfortable. The reason why there are not so many women are attracted by artist men is because artists are sensitive and inconstant. We will write a custom essay sample on What type of man that girls are attracted to? or any similar topic only for you Order Now It’s hard to keep a relationship that both side need to be understand. And women always need loyalty from their boyfriends. Beyond good characteristics, men also need talents to attract women. Most women (31 said that men look cool when they play sports, 24% like men who can cook or make handmade things, 17% like men who play music, 13% like singers. But only 2% attracted by men who can make doll dress. Women like healthy men and playing sports Is the best way to show healthy and energetic. And nothing more romantic than eating a meal or receiving a gift made by your own boyfriends. Making dress or hat they were gays. Moreover, background is also a factor that should be mention. According to the result of some surveys that have been carried out recently, one of the most important women often care about men is about their background: 83% people commit that they often take men’s background under consideration while Just only 17% of them say that this is not important. In the past, women used to suffer from discrimination a lot. They were totally dependent on their husband without having any human rights or making decisions of their own. That is why men’s background was not taken into inconsideration to women especially in under-developed countries. Apparently, men in today’s life also hold different attitude toward the role of women, especially those for whom they are fall in love. It is believed that the track of conquering a girl’s heart is a tough one. Not only is appearance critical point but also men’s background. According to some recent surveys, women tend to pay attention to three aspects from a guy’s background: family, education (occupation) and personality background. Among these criterion, women seem to focus mostly on the education base. From some statistics, 60% of women say a man’s knowledge is the critical point in forming his future life, 25% of them care about men’s characteristic and the rest want to know more about men’s family. It is not strange that girls often have intention of studying about their boyfriends’ family during dating stage. They may have questions about guys’ parents including their Jobs, personality†¦ There are many people who have their own prejudice toward others. That is why keep dating with a boy whose family members make you feel uncomfortable is annoying. Unlike the old stage in which women do nothing but obey heir men as well as their families completely ,today’s society allows women to have the right of choosing the most suitable man for them. The second idea is related to the education background of men. Currently, men are supposed to play the main part in the families. For households which women do not go to work, all of financial issues become men’s loads. In case of undergraduate guys, girls need to know about their major, strong as well as weak points. Dating with an intelligent and hard- working boy seems to be more attractive than hanging out with a lazy one. Good man in modern life should also have great personality. This may seem an ambiguous aspect concerning men’s background since each individual has his/her own characteristic that tend to be maintained for a whole-life time. According to the researchers, this all makes sense. â€Å"Knowing that someone is persistent, ambitious and sexy, tells you nothing about how that person really is,† comments researcher Paul Ecstatic. â€Å"It makes no sense finding a partner based on personality traits. â€Å"However, the first impression about one’s personality is supposed to be the key point for men in appealing women. It cannot be denied that men’s personality is revealed most clearly during flirting stage. Modern women have different tastes of men’s characteristic. According to a survey that study about the ideal kind of men and do romantic things for them. To sum up, women living in today’s society are much more different from those who belong to the past. Not only there are differences in position in life but also in human rights especially in choosing a suitable individual for them concerning family, education and personality background. Beside family background, women also care about education background of men. Currently, men are supposed to play the main part in the family economy. In he case of undergraduate guys, girls will want to know about their major, their school and how hard they study. Dating with an intelligent and hard-working guy seems to be more attractive than hanging out with a lazy one. That is all about the ideal man of woman. Next, the research is continued with the remaining gender: male. Researchers have conducted a survey on 1500 men, showed them the survey results and asked them what they think about the study. Surprisingly, the majority of this group agree that woman’s too much expectation from her man being idealization is risky. By seeing the list of priorities sought by many modern women, it bevels the truth that many of the modern women seeking their men of their liking are not grown much in mental maturity though happened to have possessed much more educational qualifications. Those men said that woman are too influenced by the media and films, thus, they have an unrealistic expectation of themselves or a potential life partner â€Å"Women these days are more demanding, before expecting much from man, its better to ascertain self first† said M. Chine – one from the survey. Consequently, the survey showed the contrast between men and women about the image of the ideal men. While most of women set for themselves those ideal models, he men do not seem to be in agreement with this point of view â€Å"Women these days are more demanding† – said M. Chine The graph shows the identification of men about women’s requirement. The majority of those men(75%) think that women ‘s expectation today is much higher than in the past. Only a few (6%) agree with this data number. 13 percent of those express a neutral opinion. And the 6 percent left strongly protest against the sentiments. Beside men’s option, parents also have their own ideal. Unlike Stationmasters women, Asian women are more like to concern about the parents’ approval before starting a relationship of marriage. According to Dry Facet, from Bristol University, he said: ‘Parents want all their daughters to end up with the same level of support, so to achieve this they give more to daughters who have less from their partner. ‘But this leads to conflict over mate choice because daughters can afford to choose an unsupported partner in the knowledge their parents will pick up the slack. He added: ‘The conflict over parental choice. ‘ At the time, it’s critical that the daughter stop playing defense. There are reasons that make perfect sense to the parents about why the boyfriend is not the right guy for heir daughter and she’s not going to be able to change their minds if she is not look at the same perspective and point of views of the parents. As Asian traditional culture, women must Respect the parents even though they don’t approve the relationship. The parents have been around for many years and have more experience in relationship department. Also, the parents can evaluate the pros and cons, most of the daughter in the research, they stated that: â€Å"Parents’ disapproval is a sign that you should stop your relationship. † Communicating is also one of the best ways to do when there is no approval. Talking o the parents of both sides to ensure that they all understand the situation and personalities of the boyfriend and even girlfriends so that might conduct a better result and changing the parents’ approval through the time as long as the boyfriend’s respect to the parents of the women. Graph Explanation: The pie chart illustrates the opinion of 100 ladies at the age from 18-25 years old on the survey question that â€Å"Is parents’ approval affected by the first appearance of daughter’s boyfriend? † there is 76% of ladies say yes that the first appearance is important factor for her parents’ approval on her relationship; while another 24% says their parents don’t care about the first appearance. So what should the daughter do when her parents did not approve for the relationship? Graph Explanation: The graph above was a result of 100 ladies’ willingness to do when their parents do not approve for the relationship with their mate. There were 67% of ladies stated that communicating and trying to convincing their parents can help for you relationship get better. Another 20% stated that love is much more important than only one approval; therefore, leaving home with the partner is referred choice while there are mom of 43% would keep their relationship regardless the parents’ approval. Therefore, parents play an important role in their daughter’s choice of mate regarding a serious relationship. In Asian family, daughter still must give the authority to the parents to choose the boyfriend. First appearance of the boyfriend is one of the most important factors that affect the relationship; most parents like the standard appearance for their daughter, which is neat, gentle and knowledge gentleman, to ensure the happy life in the future for their daughter. Ill. CONCLUSION: most suitable with them. All of aspects were mentioned this the former part are the most common standard on which the women based to choose the good men. Therefore, they can be read by men so as to help the men succeed in love. 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The Education in China and Australia free essay sample

The education in China and Australia has different kinds of system. They share many similarities in students studying, such as the system structure, the study atmosphere, and the educational policy. However, there are also a few differences between these two countries. First of all, the structure in China and Australia has some similarities and differences. It is similar that both of these two countries students have to study for 12 years until they enter the university. However, in Australia, student have study a total of 12 years. Most children start in the primary school with the age of 5 years and the child studies in the primary school until they are around 13 years old. After that, the students go to the secondary school with 12 years old, and they are compulsorily required to stay to year 10. Then, the students receive a junior high school certificate and go to the high school in year 10 to 12. Compared to China, the difference is students start school study in age of 6 or 7. We will write a custom essay sample on The Education in China and Australia or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The school study contains 3 parts, primary school for 6 years, middle school for 3 years, and high school for 3 years. Primary school and middle school are compulsory, but high school study is optional. Another striking difference of the education between China and Australia is the study atmosphere. In China, the classroom atmosphere is formal whereas the Australian classroom atmosphere is informal. For example, Chinese students are not allowed to ask questions in class. All of what they do is listen to the teacher carefully, answer questions exactly and remember every word said by the teacher. On the contrary in Australia, students have more time to discuss and more chances to get answers. Furthermore, whereas Chinese classes dont have a great deal of interaction between students but Australian classes do. Moreover, the educational policy in China and Australia is also different. In China, it is common to have a teacher standing in front of students, and demonstrate a skill for them. The students then copy it. In Australia, however, teachers usually are not involved in the activity itself. Students learn the knowledge by doing, by interacting with other students, and by their own initiative. The teacher is more of a facilitator than an instructor. In summary, while China and Australia offer similar information about the education of these two countries, they differ widely in the whole study system. For students wishing to have a better education, or those after an open and relaxing environment, the education in Australia would be an better choice. However, for those seeking an examination-oriented education, China would be perhaps be more suitable.

There Are As Many M.Os As There Are Serial Killers, Although They Sha

There are as many M.O's as there are serial killers, although they share some similarities their crimes also are as unique and bizarre as they are chilling and unbelievable. Not surprisingly there also appears to be as many theories and debates as to the cause of this destructive and heinous behavior. As with many mental illnesses there is a debate between the genetic and or biological aspects and the sociological contributors being the cause of this disturbing phenomenon. The biogenic / sociogenic debate brings up the issue of which is the cause and which is the effect , or which came first ? Were bad genes the cause of a chemical disturbance which in turn caused the behavior problems or was it the other way around? Is the reason that almost all serial killers have bedwetting problems sometimes reaching into their teens caused by sociological factors, disturbing circumstances that they have been subjected to, or is it caused by some sort of imbalance ? This chicken and egg dilemna h as been argued by the psychology faction and the sociology faction. Recently there has been more of a middle ground taken. Each side has begun to admit that there is most likely a blend of circumstances that come together, chemical and or genetic defects added to a unique set of sociological factors which in turn give birth to that set of personality traits and disorders that collectively create the societal monster known as the serial killer. "Causal factors for an antisocial personality include a possible biological disposition, childhood trauma (shown by the vast majority or serial killers), possible neurological factors in the control of impulsivity regarding seratonin levels in the brain , and heredity"(Giannangelo,p 8). Although the biological factors seem to vary widely from head trauma to epilepsy, to abnormal EEG's and or a combination of these traits and others, there is a definite pattern of sociological factors that most all of the serial killers are subjected to during their formative years. These killers childhoods all have a form of abuse as a key element be it emotional, physical, sexual, and or a combination of the three. The more one reads into the history of the childhoods of these killers the easier it is to see how most were manufactured , a product of their extremely cruel, bizarre , unusual environment. Many of the parents of serial killers were alcoholics and abusive to them and to each other, among them :Albert DeSalvo, Ed Gein, John Wayne Gacy, and Peter Kurten to name a few. There are unfortunately many more who suffered extreme emotional, as well as physical abuse. "Henry Lee Lucas was forced to watch his mother have sex with various men, was beaten mercilessly daily, was made to eat from the floor, and was brought up as a girl until age 7 wearing long hair and a dress." (Egger ,p. 146.) Henry Lee Lucas grew up to be the murderer of 10 women between 1970 and 1983, the only thing that stopped his killing spree was his capture. Gerald Stano was the fifth born to a mother who lost all of her children to adoption due to abuse and neglect. When Gerald was removed from his home he was malnourished, physically and emotionally neglected and functioning at an animalistic level." (Sears,p. 37). Stano confessed to and was convicted the murders of 25 women and was believed to be linked to 40 more. As a child Andrei Chikatilo witnessed the devastation of war firsthand, he saw the gathering of dismembered bodies of both soldiers and civilians, adults and children. "The experience that appears to have had the greatest impact was learning the harrowing tale of his older brother who was said to have been kidnapped and eaten." (Giannangelo, 58). Chikatilo was convicted of the murders of at least 53 children, he systematically hunted, dismembered, cannibalized, stabbed repeatedly and raped his victims. The list of atrocities against and performed by these monsters is unfortunately much longer. There are many questions than there are answers; one thing is certain as long as children are subjected to the sort of abuse and neglect that warps their personalities into something other than a caring, functioning human

Jiambalvo Acccounting Mgrl 4e Solutions Essays

Jiambalvo Acccounting Mgrl 4e Solutions Essays Jiambalvo Acccounting Mgrl 4e Solutions Paper Jiambalvo Acccounting Mgrl 4e Solutions Paper Chapter 3 Process Costing QUESTIONS 1. Job-order costing is used when a company produces individual products or batches of products that are unique. Generally, each unique product or batch is a â€Å"job† for which the company needs cost information. Therefore, manufacturing costs must be traced to specific jobs. Process costing, on the other hand, is used when a company produces large quantities of identical items. It is basically a system of averaging. The production costs are divided by the number of units to arrive at an average unit cost. 2. Student answers will vary but here is one possible answer. Three types of manufacturing companies which might use process costing include pharmaceutical firms, paint manufacturers, and chemical manufacturers. In each of these companies, the products are relatively homogenous and produced in large batches. In many cases, a product suitable for process costing will be a low-cost product, but not necessarily (i. e. , various drugs can be expensive, as can various chemicals). 3. Equivalent units is the quantity of partially completed units expressed in terms of whole units. To calculate equivalent units, the number of units is multiplied by the percentage of completion. 4. Direct labor and overhead, together, are called conversion costs. 5. The costs associated with units received from a preceding department within the company for further processing are called transferred-in costs. 6. Material may enter at the start of a production process while labor and overhead are incurred throughout the process. 7. Cost to account for = Cost in beginning work in process + Cost incurred in current period. 8. Reconciliation helps to ensure that mistakes are not made in calculations and units are not â€Å"lost. 9. Transferred-in costs are the costs associated with units received from a preceding department within the company received for further processing. Therefore, they occur in all production departments except the first. 10. The four steps involved in preparing a production cost report are as follows: a. Account for the number of physical units b. Calculate the cost per equivalent unit for material, labor, and overhead c. Assign costs to items completed and items in ending work in process d. Account for the amount of product cost EXERCISES E1. [LO 2, 3]. In the production of chips, much of manufacturing overhead is a fixed cost. This cost is assigned to completed items and work in process. By starting a large number of items at year end, and given the simplifying assumption that items in process are 50% complete, a significant proportion of the fixed manufacturing overhead will end up in work in process, which reduces the cost of finished items and ultimately the cost of goods sold. The result is that profit will be artificially inflated in the current period. This approach to increasing profit may mislead investors and other stakeholders and cause them to make bad decisions. Thus, the behavior is not ethical. E2. [LO 3]. Cost per equivalent unit is calculated for material, labor and overhead. For each of these items, we sum the cost in beginning work in process and the cost incurred during the period. This becomes the numerator of the calculation. Then, we determine the number of units completed and the equivalent units in ending work in process. This becomes the denominator of the calculation. It is important to note that the equivalent units in ending work in process may be different for material, labor, and overhead. This is because material, labor, and overhead enter the production process at different times. Materials often enter the process at the beginning of the process, and labor and overhead are added evenly throughout the process. E3. [LO 1]. a. There are 6 steps: Step 1, Auger- the grain is cracked by steel grinders. Step 2, Mash Tun- malt is mixed with warm water. Step 3, Boil Kettle–the base of beer, or â€Å"wort† (sweet barley water), is pumped into the boiling kettle where it is boiled, concentrated and clarified, and hops are added. Step 4, Wort Chiller/Diverter Panel- the wort is cooled before it is moved to a fermentation cellar where it will become beer. Step 5, Fermentation Vessel- here, specially cultured yeast is added to induce fermentation. Step 6, Storage/Serving Tank- fill the storage tank, room kept at 41-43 degree Fahrenheit. Beer is served directly from the tank through the wall of the cooler into the bar. b. Bloomington Brewing Company produces a large number of identical units in a continuous process. Thus, the company is likely to use process costing. c. Barley is added at the start in the Auger. d. The Mash Tun is where the cracked malt is combined with water to create the wort. E4. [LO 1]. Case 1 |Units in ending work in process |2,000 | |Plus: Units completed during October |15,000 | |Less: Units in beginning work in process |(5,000) | |Units started during October |12,000 | Case 2 Units in beginning work in process |16,000 | |Plus: Units started during March | 3,500 | |Units to account for |19,500 | |Less: Units in completed during March |(14,400) | |Units in ending work in process | 5,100 | Case 3 Units in beginning work in process |250,000 | |Plus: Units started during December | 900,000 | |Units to account for |1,150,000 | |Less: Units in ending work in process |(350,000) | |Units completed during December | 800,000 | E5. [LO 1]. Units in beginning work in process800 Units started in August95,000 Units to account for95,800 cans Units completed90,000 Units in ending work in process? Total units accounted for95,800 cans Units in ending work in process = 95,800 90,000 = 5,800 cans. E6. [LO 1]. Units in beginning work in process5,000 Units started in August? Units to account for37,000 gallons Units completed30,000 Units in ending work in process7,000 Total units accounted for37,000 gallons Units started in August = 37,000 ? 5,000 = 32,000 gallons. E7. [LO 3]. Direct Labor Beginning WIP$140,000 Cost incurred in March 700,000 Total cost$840,000 Units Units completed30,000 pounds Equivalent units, ending WIP (10,000 pounds ( 50%) 5,000 Total35,000 pounds Cost per equivalent unit = $840,000 ? 35,000 pounds = $24 per pound E8. [LO 3, 4]. Let X = the cost in beginning work in process Material: ($250,000 + X) ? (40,000 + 10,000) = $6 X = $50,000 Labor: ($120,000 + X) ? (40,000 + 3,000) = $3 X = $9,000 Overhead: ($160,000 + X) ? (40,000 + 3,000) = $4 X = $12,000 E9. [LO 2]. The denominator is equal to units completed plus equivalent units in ending work in process. Material Units completed 2,000 Equivalent units in ending work in process (500 ( 0. 90) 450 Total2,450 Labor Units completed2,000 Equivalent units in ending work in process (500 ( 0. 50) 250 Total2,250 E10. [LO 2, 3, 4]. a. Cost per equivalent unit for material is $6. 00. Material cost in items completed is $222,000. Therefore, the number of completed units is 37,000 (i. e. , $222,000 ? $6. 00). Units in beginning work in process2,000 Units started in July40,000 Units to account for42,000 cans Units completed37,000 Units in ending work in process? Total units accounted for42,000 This implies that 5,000 units are in ending work in process. b. Cost of ending work in process is $8,750 as follows: Material (. 25 ( 5,000 units ( $6. 00)$7,500 Labor and overhead (. 1 ( 5,000 units ( $2. 50) 1,250 Ending work in process$8,750 E11. [LO 2, 3, 4]. Ending Work in Process Material (900 ( 1. 0 ( $0. 70)$630 Labor and overhead (900 ( . 75 ( $0. 80) 540 Total$1,170 Cost of Items Completed Material (4,500 ( $0. 70)$3,150 Labor and overhead (4,500 ( $0. 80) 3,600 Total$6,750 E12. [LO 2, 3, 4]. Ending Work in Process Material (10 ( . 85 ( $2,000)$ 17,000 Labor (10 ( . 70 ( $750)5,250 Overhead (10 ( . 70 ( $1,500) 10,500 Total$32,750 Cost of Items Completed Material (95 ( $2,000)$190,000 Labor (95 ( $750)71,250 Overhead (95 ( $1,500) 142,500 Total$403,750 E13. [LO 2, 3, 4]. a. Material: Cost in beginning work in process$ 25,000 Cost incurred during the period 421,970 Total$446,970 Conversion costs: Cost in beginning work in process$ 13,000 Cost incurred during the period 394,880 Total$407,880 Equivalent units in ending work in process: Material (3,000 units ( . 85)2,550 Conversion costs (3,000 ( . 45)1,350 Cost per equivalent unit for material: $446,970 ? (45,000 + 2,550)$9. 40 Cost per equivalent unit for conversion costs: $407,880 ? (45,000 + 1,350) 8. 80 Total cost per equivalent units$18. 20 b. Cost of items completed in November: 45,000 units ( $18. 20$819,000 c. Cost of ending work in process: Material cost (2,550 ( $9. 40)$23,970 Conversion cost (1,350 ( $8. 80) 11,880 Total cost of ending work in process$35,850 E14. [LO 2, 3]. Units in beginning WIP |40,000 | |Units started during June |500,000 | |Units to account for |540,000 | |Less: Units in ending WIP |(30,000) | |Units Completed |510,000 | Equivalent Unit Calculation UnitsMaterialLaborOverhead Units completed510,000510,000510,000 Equivalent units Ending WIP (100% material, 5% conversion costs) 30,000 22,500 22,500 Total540,000532,500532,500 E15. [LO 2]. |Units in beg. WIP |2,200,000 | |Units started during Ju ne | 750,000 | |Units to account for |2,950,000 | |Less: Units in Ending WIP | (230,000) | |Units Completed |2,720,000 | Equivalent Unit Calculation UnitsMaterialConversion Units completed2,720,000 2,720,000 Equivalent units Ending WIP (100% material, 60% conversion costs) 230,000 138,000 Total2,950,0002,858,000 E16. [LO 1, 2]. |Units in beg. WIP |40,000 | |Units started during June |190,000 | |Units to account for |230,000 | |Less: Units in Ending WIP |(50,000) | |Units Completed |180,000 | Equivalent Unit Calculation UnitsMaterialConversion Units completed180,000180,000 Equivalent units ending WIP (80% material, 45% conversion costs) 40,000 22,500 Total220,000202,500 E17. [LO 2, 3]. Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 46,000$ 43,000$ 89,000 Cost incurred during Sept. 180,000 250,000 430,000 Total$226,000$293,000$519,000 Equivalent units14,00012,200 Cost per equivalent unit$16. 14$24. 02$40. 16 E18. Incremental Analysis. The sales price should be lowered because the total net income increases by $5,000 over the current level. Units sold 112,000 Direct material $ 28,000 Direct labor 112,000 Manufacturing overhead 200,000 Total cost$340,000 Profit is $80,000 [(112,000 x $3. 75) $340,000] New profit $ 80,000 Current profit 75,000 Incremental profit$ 5,000 PROBLEMS P1. [LO 3, 4]. a. The company started the month with 10,000 units and 105,000 units were entered into production. Thus, the company must account for 115,000 units. At the end of the month, the company had 5,000 units in ending work in process. This implies that 110,000 units were completed (115,000 5,000). The denominators for the calculations of cost per equivalent are: Units Equivalent Units Completedin Ending WIPTotal Material110,0005,000115,000 Labor110,0003,500113,500 Overhead110,0003,500113,500 Beginning WIPCost AddedTotalDenominatorCost per EU Material$4,000$76,500$80,500115,000$0. 70 Labor 2008,8809,080113,5000. 08 Overhead 300 9,915 10,215113,500 0. 09 Total$4,500$95,295$99,795$0. 87 b. Cost of items completed in May is $95,700: 110,000 units ( $0. 87 = $95,700 Cost of items in ending work in process: Material (5,000 equivalent units ( $0. 70)$3,500 Labor (3,500 equivalent units ( $0. 08)280 Overhead (3,500 equivalent units ( $0. 09) 315 Total$4,095 c. Beginning work in process$ 4,500 Cost added 95,295 Total$99,795 Cost of items completed$95,700 Cost of ending WIP 4,095 Total$99,795 P2. [LO 3, 4]. a. The company started the month with 500 units and 2,700 units were entered into production. Thus, the company must account for 3,200 units. At the end of the month, the company had 600 units in ending work in process. This implies that 2,600 units were completed (3,200 600). The denominators for the calculations of cost per equivalent are: Units Equivalent Units Completedin Ending WIPTotal Material2,6004203,020 Labor2,6003602,960 Overhead2,6003602,960 BeginningCost per WIPCost AddedTotalDenominatorEU Material$ 45,000$ 269,080$ 314,0803,020$104 Labor 11,00077,80088,8002,96030 Overhead 80,000 497,200 577,2002,960 195 Total$136,000$844,080$980,080$329 b. Cost of items completed in August is $855,400: 2,600 units ( $329 = $855,400 Cost of items in ending work in process: Material (420 equivalent units ( $104)$ 43,680 Labor (360 equivalent units ( $30)10,800 Overhead (360 equivalent units ( $195) 70,200 Total$124,680 c. Beginning work in process$136,000 Cost added 844,080 Total$980,080 Cost of items completed$855,400 Cost of ending WIP 124,680 Total$980,080 P3. [LO 2, 3, 4, 5]. a. Kao Tiles, Inc- October Unit Reconciliation Units in beg. WIP (65% material, 35% conversion costs)5,000 Units started during6,000 Units to account for11,000 Units completed4,000* Units in ending WIP (75% material, 50% conversion costs)7,000 Units accounted for11,000 *Computed as 11,000 7,000 = 4,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$170,000$160,000$ 50,000$ 380,000 Cost incurred during Oct. 422,000 1,055,000 107,500 1,584,500 Total$592,000$1,215,000$157,500$1,964,500 Units Units completed4,0004,0004,000 Equivalent units Ending WIP (75% material, 50% conversion cost) 5,2503,5003,500 Total9,2507,5007,500 Cost per equivalent unit$64$162$21$247 Cost Reconciliation Total cost to account for $1,964,500 Cost of completed units (4,000 units ( $247) $ 988,000 Cost of ending WIP Material (5,250 equivalent units ( $64)$336,000 Labor (3,500 equivalent units ( $162)567,000 Overhead (3,500 equivalent units ( $21) 73,500 976,500 Total cost accounted for$1,964,500 b. Finished Goods Inventory988,000 Work in Process Inventory988,000 P4. [LO 2, 3, 4, 5]. Aussie Yarn Company- August Unit Reconciliation Units in beg. WIP ((100% material, 70% conversion costs)6,000 Units started during29,000 Units to account for35,000 Units completed30,000* Units in ending WIP (100% material, 50% conversion costs) 5,000 Units accounted for35,000 *Computed as 35,000 5,000 = 30,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 5,000$ 1,300$ 1,800$ 8,100 Cost incurred during August 26,500 12,350 14,450 53,300 Total$31,500$13,650$16,250$61,400 Units Units completed30,00030,00030,000 Equivalent units, ending WIP 5,000 2,500 2,500 Total35,00032,50032,500 Cost per equivalent unit$0. 90$0. 42$0. 50$1. 82 Cost Reconciliation Total cost to account for $61,400 Cost of completed units (30,000 units ( $1. 82) $54,600 Cost of ending WIP Material (5,000 equivalent units ( $0. 90)$4,500 Labor (2,500 equivalent units ( $0. 42)1,050 Overhead (2,500 equivalent units ( $0. 50) 1,250 6,800 Total cost accounted for$61,400 P5. [LO 1]. a. Work in process, dept. 175,000 Material inventory75,000 To record material used in department 1 Work in process, dept. 215,000 Material inventory15,000 To record material used in department 2 b. Work in process, dept. 140,000 Wages payable40,000 To record labor in department 1 Work in process, dept. 250,000 Wages payable50,000 To record labor in department 2 c. Work in process, dept. 1220,000 Manufacturing overhead220,000 To record overhead applied in department 1 Work in process, dept. 2100,000 Manufacturing overhead100,000 To record overhead applied in department 2 d. Work in process, dept. 2359,000 Work in process, dept. 1359,000 To record cost of units transferred from department 1 to department 2 Note: This includes all beginning costs and costs incurred, since there isno ending work in process in this department (24,000 + 75,000 + 40,000+ 220,000). Finished goods inventory538,000 Work in process, dept. 2 538,000 To record cost units completed and transferred to finished goods. Note: 44,000 + 15,000 + 50,000 + 100,000 + 359,000 – 30,000 = 538,000. P6. [LO 1]. a. Work in process45,000 Material inventory45,000 To record material used in production b. Work in process16,875 Wages payable16,875 To record labor c. Work in process50,625 Manufacturing overhead50,625 To record overhead applied d. Finished goods inventory112,500 Work in process112,500 To record cost of units completed e. Cost of goods sold112,500 Finished goods inventory112,500 To record cost of units sold P7. [LO 2, 3, 4, 5]. a. 200 b. 2,500 c. 200 d. 140 e. 140 f. 2,500 g. 2,440 h. 2,440 i. 1. 84 j. 5. 25 k. 10. 75 l. 17. 84 P8. [LO 2, 3, 4, 5] Step 1. Cost per equivalent unit = 1. 70 + 1. 32 + 2. 64 = 5. 6 Cost of completed items (given) = $2,886,600 Cost per equivalent unit = $5. 66 Therefore, the number of completed units = $2,886,600 ? 5. 66 = 510,000 Step 2. Units in ending WIP (given)4,000 Add number of completed units 510,000 Units accounted for 514,000 Step 3. Units to account for = units accounted for 514,000 Less units in beginning WIP (given) 8,000 Units st arted during December506,000 Step 4. Equivalent units, ending WIP: Material (4,000 ( 100%)4,000 Labor (4,000 ( 20%) 800 Overhead (4,000 ( 20%)800 Step 5. Units completed (calculated above)510,000 Total units for cost per equivalent unit calculation: Material = 510,000 + 4,000514,000 Labor and Overhead = 510,000 + 800510,800 Step 6. Total cost in cost per equivalent unit calculation: Material = 514,000 ( $1. 70$873,800 Labor = 510,800 ( 1. 32$674,256 Overhead = 510,800 ( 2. 64$1,348,512 Step 7. Cost incurred in December: Material = $873,800 – 45,200 $828,600 Labor = $674,256 – 10,500 $663,756 Overhead = $1,348,512 ? 26,300 $1,322,212 Step 8. Cost Reconciliation: Total cost to account for $2,896,568 Cost of completed units (510,000 ( $5. 66)$2,886,600 Cost of Ending WIP Materials (4,000 ( $1. 70)$6,800 Labor (800 ( $1. 32) 1,056 Overhead (800 ( $2. 64) 2,112 9,968 Total cost accounted for:$2,896,568 P9. [LO 2, 3, 4, 5]. Mixing Department, Simply Shine Shampoo- March Unit Reconciliation Units in beg. WIP (100% material, 90% conversion costs)15,000 Units started during660,000 Units to account for675,000 Units completed645,000* Units in ending WIP (100% material, 70% conversion costs) 30,000 Units accounted for675,000 *Computed as 675,000 ? 30,000 = 645,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 8,500$ 1,200$ 2,500$ 12,200 Cost incurred during March254,750 78,720 130,700 464,170 Total$263,250$79,920$133,200$476,370 Units Units completed645,000645,000645,000 Equivalent units, ending WIP 30,000 21,000 21,000 Total675,000666,000666,000 Cost per equivalent unit$0. 39$0. 12$0. 20$0. 71 Cost Reconciliation Total cost to account for $476,370 Cost of completed units (645,000 units ( $0. 71) $ 457,950 Cost of ending WIP Material (30,000 equivalent units ( $. 39)$11,700 Labor (21,000 equivalent units ( $. 12)2,520 Overhead (21,000 equivalent units ( $. 20) 4,200 18,420 Total cost accounted for$476,370 Packing Department, Simply Shine Shampoo- March Unit Reconciliation Units in Beg. WIP (60% material, 50% conversion costs)14,500 Units started during645,000 Units to account for659,500 Units completed624,500* Units in ending WIP (80% material, 60% conversion costs) 35,000 Units accounted for659,500 *Computed as 659,500 ? 35,000 = 624,500. Cost per Equivalent Unit Calculation MaterialLaborOverheadTrans. InTotal Cost Beginning WIP$ 925$ 60$ 115$ 3,805$ 4,905 Cost incurred during Mar. 85,700 11,350 17,000 457,950 572,000 Total$86,62511,410$17,115$461,755$576,905 Units Units completed624,500624,500624,500624,500 Equivalent units, ending WIP 28,000 21,000 21,000 35,000 Total652,500645,500645,500659,500 Cost per equivalent unit $0. 1328$0. 0177$0. 0265$0. 7002 $0. 8772 Cost Reconciliation Total cost to account for $576,905 Cost of completed units (624,500 units ( $0. 8772) $ 547,811 Cost of ending WIP Material (28,000 equivalent units ( $. 1328)$3,718 Labor (21,000 equivalent units ( $. 0177)372 Overhead (21,000 equivalent units ( $. 0265)557 Trans. in (35,000 equivalent units ( $. 7002) 24,507 29,154 Total cost accounted for$576,965 (Note: Difference of $60 due to rounding. ) P10. [LO 2, 3, 4, 5]. Mixing Department, Carnival Caramel Company- March Unit Reconciliation Units in beg. WIP (100% material, 70% conversion costs)3,000 Units started during45,000 Units to account for48,000 Units completed46,000* Units in ending WIP (100% material, 50% conversion costs) 2,000 Units accounted for48,000 *Computed as 48,000 ? 2,000 = 46,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$ 4,000$ 1,600$ 1,900$ 7,500 Cost incurred during March 45,440 23,310 25,830 94,580 Total$49,440$24,910$27,730$102,080 Units Units completed46,00046,00046,000 Equivalent units, ending WIP 2,000 1,000 1,000 Total48,00047,00047,000 Cost per equivalent unit$1. 3$0. 53$0. 59$2. 15 Cost Reconciliation Total cost to account for $102,080 Cost of completed units (46,000 units ( $2. 15) $98,900 Cost of ending WIP Material (2,000 equivalent units ( $1. 03)$2,060 Labor (1,000 equivalent units ( $. 53)530 Overhead (1,000 equivalent units ( $. 59) 590 3,180 Total cost accounted for$102,080 Shaping Department, Carnival Caramel Company- March Unit Reconciliation Units i n beg. WIP (80% conversion costs)4,000 Units started during46,000 Units to account for50,000 Units completed49,000* Units in ending WIP (60% conversion costs) 1,000 Units accounted for50,000 Computed as 50,000 – 1,000 = 49,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTrans. InTotal Cost Beginning WIP- $ 800$ 600$ 4,420$ 5,820 Cost incurred during March- 13,584 9,32098,900 121,804 Total- $14,384$9,920$103,320$127,624 Units Units completed49,00049,00049,000 Equivalent units, ending WIP 600 600 1,000 Total49,60049,60050,000 Cost per equivalent unit$0. 29$0. 20 $2. 07 $2. 56 Cost Reconciliation Total cost to account for $127,624 Cost of completed units (49,000 units ( $2. 56) $ 125,440 Cost of ending WIP Material$ 0 Labor (600 equivalent units ( $. 9)174 Overhead (600 equivalent units ( $. 20)120 Trans. in (1,000 equivalent units ( $2. 07)2,070 2,364 Total cost accounted for$127,804 (Note: Difference due to rounding. ) P11. [LO 3, 4, 5]. Blending Department, T ropical Sun Ltd. - May Unit Reconciliation Units in beg. WIP (80% material, 55% conversion costs)7,000 Units started during 97,000 Units to account for104,000 Units completed and transferred to bottling91,000 Units in ending WIP (65% material, 20% conversion costs) 13,000 Units accounted for104,000 *Computed as 48,000 ? 2,000 = 46,000. Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 6,900$ 8,000$ 14,900 Cost incurred during March 106,473 143,632 250,105 Total$113,373$151,632$265,005 Units Units completed and trans. out91,00091,000 Equivalent units, ending WIP 8,450 2,600 Total99,45093,600 Cost per equivalent unit$1. 14$1. 62$2. 76 Cost Reconciliation Total cost to account for $265,005 Cost of units trans. out (91,000 units ( $2. 76) $251,160 Cost of ending WIP Material (8,450 equivalent units ( $1. 14)$9,633 Conversion costs (2,600 equivalent units ( $1. 62)4,212 13,845 Total cost accounted for$265,005 P12. [LO 2, 3, 4, 5]. a. Cost incurred in January: Material = $295,000 + 750,000 + 490,250$1,535,250 Labor = $162,500 $162,500 Overhead = ($162,500 ? 25) ( $70 $455,000 Total cost of material: $1,535,250 Total cost of conversion (162,500 + 455,000): $617,500 b. MaterialConversion Total Cost Beginning WIP$ 255,000 $ 65,000$ 320,000 Cost incurred during Jan. 1,535,250 617,500 2,152,750 Total$1,790,250$682,500 $2,472,750 Units Units completed 29,000 29,000 Equivalent units (55% conversion costs) ending WIP 9,500 5,225 Total equivalent units 38,500 34,225 Cost per equivalent unit$46. 50$19. 94$66. 44 Cost of goods completed during Jan. = 29,000 ( $66. 44 = $1,926,760 . | |Materials |Conversion |Total | |Ending work in process inventory: | | | | |Equivalent units of production (materials: 9,500 units ? 100% complete; |9,500 |5,225 | | |conversion: 9,500 units ? 55% complete) | | | | |Cost per equivalent unit |$ 46. 50 |$ 19. 4 | | |Cost of ending work in process inventory |$441,750 |$104,187 |$545,937 | P13. [LO 2, 3, 4, 5]. a. Unit Rec onciliation Units in beginning WIP (40% complete)400 Units started during1,000 Units to account for1,400 Units completed1,150* Units in ending WIP (80% complete) 250 Units accounted for1,400 *Computed as 1,400 250 = 1,150. b. Cost per Equivalent Unit Calculation LaborOverhead Total Cost Beginning WIP$36,000 $6,000 $42,000 Cost incurred during March 102,780 49,000 151,780 Total$138,780$55,000 $193,780 Units Units completed 1,1501,150 Equivalent units ending WIP (80% complete) 200 200 Total equivalent units1,350 1,350 Cost per equivalent unit$102. 80$40. 74$143. 54 c. 1,150 ? $143. 54 = $165,071 d. 200 ? $143. 54= 28,708 $193,779 P14. [LO 2, 3, 4, 5]. Unit Reconciliation Units in beg. WIP (100% material, 40% conversion costs)7,000 Units started during 31,000 Units to account for38,000 Units completed32,000* Units in ending WIP (100% material, 60% conversion costs) 6,000 Units accounted for38,000 *Computed as 38,000 ? 6,000 = 32,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$7,500$3,400$ 2,200$ 13,100 Cost incurred during July 33,160 10,484 17,024 60,668 Total$40,660$13,884$19,224$73,768 Units Units completed32,00032,00032,000 Equivalent units (60% conversion cost), ending WIP6,0003,6003,600 Total38,000 35,60035,600 Cost per equivalent unit$1. 07$0. 39 $0. 54$2. 00 Cost Reconciliation Total cost to account for $73,768 Cost of completed units (32,000 units ( $2. 00) $ 64,000 Cost of ending WIP Material (6,000 equivalent units ( $1. 07)$6,420 Labor (3,600 equivalent units ( $0. 39) 1,404 Overhead (3,600 equivalent units ( $0. 54) 1,944 9,768 Total cost accounted for$73,768 P15. [LO 2, 3, 4, 5]. a. Unit Reconciliation Units in beg. WIP (100% material, 70% conversion costs)7,000 Units started during83,000 Units to account for90,000 Units completed88,000* Units in ending WIP (100% material, 80% conversion costs) 2,000 Units accounted for90,000 *Computed as 90,000 – 2,000 = 88,000. Cost per Equivalent Unit Calculation MaterialLabor OverheadTotal Cost Beginning WIP$3,000$300$ 200$ 3,500 Cost incurred during Sept. 71,700 7,764 8,760 88,224 Total$74,700$8,064$8,960$91,724 Units Units completed88,00088,00088,000 Equivalent units ending WIP (80% conversion cost)2,0001,6001,600 Total90,000 89,60089,600 Cost per equivalent unit$0. 83$0. 09 $0. 10$1. 02 b. Cost of goods completed during May = 88,000 ( $1. 02 = $89,760 Cost of WIP remaining on May 31: Material (2,000 ( $0. 83) $1,660 Labor (1,600 ( 0. 09) 144 Conversion (1,600( $0. 10) 160 Total $1,964 c. Cost Reconciliation Total cost to account for $91,724 Cost of completed units (88,000 units ( $1. 02) $89,760 Cost of ending WIP 1,964 Total cost accounted for $91,724 P16. [LO 2, 3, 4, 5]. a. Compute Equivalent Units Material Conversion Units completed110,000110,000 Equivalent units (45% conversion cost), ending WIP 20,000 9,000 Total 130,000119,000 . Cost per Equivalent Unit Calculation MaterialConversionTotal Cost Beginning WIP$ 42,000 $ 340,300$ 382,300 Cost incurred during May 86,700 733,080 819,780 Total$128,700$1,073,380 $1,202,080 Equivalent units130,000119,000 Cost per equivalent unit$0. 99$9. 02$10. 01 c. Cost of goods completed during May = 110,000 ( $10. 01 = $1,101,100 d. Cost of WIP remaining on May 31: Material (20,000 ( $0. 99)$ 19,800 Conversion (9,000( $9. 02) 81,180 Total $100,980 e. Finished Goods Inventory1,101,100 Work in Process Inventory1,101,100 P17. [LO 1]. a. Work in process 144,375 Material inventory144,375 $1. 75 ( 55% ( 150,000 = 144,375) To record material used in production b. Work in process65,625 Wages payable65,625 ($1. 75 ( 25% ( 150,000 = 65,625) To record labor c. Work in process52,500 Manufacturing overhead52,500 ($1. 75 ( 20% ( 150,000 = 52,500) To record overhead applied d. Finished goods inventory262,500 Work in process262,500 (144,375 + 65,625 + 52,500 = 262,500) To record cost of units completed e. Cost of goods sold262,500 Finished goods inventory262,500 To record cost of units sold P18. You get what you measure. a. Equivalent cost per unit will be $0. 45 if production is increased to 350,000 units. Units produced 350,000 Direct material$ 17,500 (350,000 x $0. 05) Direct labor 35,000 (350,000 x $0. 10) Manufacturing overhead 105,000 Total cost$157,500 Equivalent cost per unit $0. 45 ($157,500 ? 350,000) b. Increasing the level of production from 300,000 units to 350,000 units would reduce the cost per unit to $0. 45. But, if sales stay at 300,000 units it would also increase inventory levels. The increase of 50,000 units would increase total costs by $22,500 (50,000 x $0. 45). Overall costs would increase not decrease even though gross margin per unit would look better for Jim. This is not a good idea for the company as a whole. Case 3-1, LO 1, 3, 4 TECH-TONIC SPORTS DRINK Summary Company is considering alternative accounting treatments for the cost of lost units. Introduces the topic of lost units without the need for complex calculations. Brings up the idea that management may select a specific accounting treatment to manage earnings. Questions to ask students 1. What is the situation facing the Western Beverage Company and their product Tech-Tonic Sports Drink Syrup? 2. What is the difference in reported profit for the month of April between the two approaches? . Which approach is most appropriate from a conceptual standpoint? 4. Which method will be favored by senior managers at Western Beverage? Discussion I begin the discussion by asking a student to summarize the situation facing Western Beverage. In April, this company had 300,000 spoiled (lost) units, and the company is considering two ways to treat the cost of the spoiled units. One approach is to â€Å"bury† the cost in the cost of units completed and the cost of units in process. The second approach is to calculate the cost of the spoiled units and charge this cost to cost of goods sold in April. What is the difference in reported profit for the month of April between the two approaches? Recall that 80% of the units completed were sold. Thus, 80% of the cost of units completed will be charged to cost of goods sold. This holds for both methods 1 and 2. In addition, under method 2, cost of goods sold will be increased by the charge for lost units ($879,000). Thus, the difference is $255,000 higher cost of goods sold (lower income from operations) with method 2. Method 1 (80% of cost of units completed (80% of $1,659,000)$1,327,200 Method 2 (80% of cost of units completed (80% of $879,000)$ 703,200 Plus cost of lost units 879,000 Total$1,582,200 Excess cost of goods sold under method 2$ 255,000 Which approach is most appropriate from a conceptual standpoint? The fact that the cost of the lost units does not benefit future periods suggests that the entire cost of the lost units should be expensed in April as per method 2. Which method will be favored by Senior managers at Western Beverage? This depends on the specifics of their bonus agreement. Suppose that with method 1, they will be below target earnings by $200,000. In this case they may strongly support method 2 which will let them â€Å"earn† their bonuses. However, suppose that they are already above target earnings even with method 1. In this case, they may favor method 2 since this method will make it easier to achieve the target next month (because ending Finished Goods Inventory is lower in April, Cost of Goods Sold will be lower in May with method 2). Case 3-2, LO 1, 2, 3 JENSEN PVC, INC. Summary Company is considering lowering its price below current cost per unit. Relates information produced by a process costing system to decision making. Brings up the important concept of incremental analysis. Questions to ask students 1. What is the situation facing Jensen PVC? . Would decreasing the price be a good decision? Discussion I begin the discussion by asking a student to summarize the situation facing Jensen PVC. The company produces PVC irrigation pipe and, due to weak crop prices, farmers are cutting back on irrigation projects. With the reduction in output, cost per unit ($0. 40 per foot) has increased to the point where it exce eds the current selling price ($0. 39 per foot). 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This in turn has lead authors such as Rachel Bowlby to claim that the past review of Woolf’s work, in which there is a clear demarcation between the fantasy world of her novels and the very real world of her essays, is in fact misleading. Bowlby attempts to bring Woolf’s two worlds more closely together and in doing so supports the claim that the thread of early feminism is woven not only through Woolf’s essays but is in actuality deeply ingrained in her literary work. The aim of this essay is to take Bowlby’s analysis and apply it to two of Woolf’s works, one fiction and the other non-fiction, to determine if they are in fact more parallel than once was thought. By using Bowlby’s theory to discuss the common traits between the novel Mrs. Dalloway (1925) and the essay A Room of One’s Own (1929) many undeniableconnections will be made, validating that within both texts the determination for artistic creation and female independence that Woolf so idealized can be found. Bowlby’s Feminist Lens Rachel Bowlby in her essay A More than Maternal Tie: Woolf as a Woman Essayist (1997) attempts to characterize Woolf as an early feminist writer. By linking Woolf’s essays with her literary works she refutes the opinions of those intellectuals who see Woolf’s novels as quintessentially non-feminist. For Bowlby Woolf questions the patriarchical structure of society at the time in all of her forms of writing. Although the author does concede that there is a line to be drawn between the two. In her essay Bowlby makes clear first and foremost that Woolf marked her differing attitudes between her two works in multiple outlets, some of which were personal letters and correspondence. In fact, Bowlby claims that upon a first glance Virginia Wolf the essayist and Virginia Woolf the famous novelist appear to have little in common. She states that, â€Å"One is a key figure in the history of modernism, the other was principally a journalist, working to commissions for weeklies and other periodicals. One wrote for art, the other (much of the time) for money. One is Virginia Woolf, the other often published anonymously, in her many reviews for The Times Literary Supplement† (220). Woolf on numerous occasions referred to her essays as less important than her novels, which she often referred to as her life’s work (Bowlby, 1997, 220). Most importantly Woolf asserted on various opportunities that political arguments were well founded in journalistic writing but out of place in literature (Bowlby, 221). Despite this evidence Bowlby notes that Woolf’s writing style in both her essays and her novels shared various traits including the structure, constant deviations from the topic and the passionate undertone of the writing itself (222). Although she is quick to note that we should not â€Å"rush to the other extreme, and claim for the essays artistic value equal or superior to that of the novels† (Bowlby, 224) Apart from stylistic considerations Bowlby also notes other common traits most specifically Woolf’s fascination with literary ties. Central to Woolf’s novels are the ties that bind her characters together, whether they be social or family ties. Within her essays you can find similar ties. The most obvious of those presented in Woolf’s essays are the ties between writer and patron. Woolf uses the analogy of the relationship between mother and child to best describe the importance that a patron has for their writer (Bowlby, 224). Woolf also likened the relationship to that of twins claiming that it was a type of relationship that meant, â€Å"one dying if the other dies, one flourishing if the other flourishes† (qtd Bowlby, 224). Bowlby concludes that, Woolf, â€Å"among others, was interested in what kinds of connections might tie things and people together in new ways. Her essays, like her novels, try some out† (241). Woolf also made a strong paternal connection between her essay writing and the relationship with her father, Leslie Stephen. After her father’s death in 1904 Woolf, to a large extent carried on with his essay writing, publishing within a short time an article in a religious newspaper, The Guardian. Bowlby claims that Woolf saw the essay along paternal lines (228). She claims that, â€Å"If novels, as opposed to non-fiction, seem to be the area where Woolf more freely departed from paternal standards of writing, this is related also to the fact that the essay was her fathers genre: a man of letters par excellence, Leslie Stephen did not write creative literature† (233). This may have been a reason for which Woolf so clearly demarcated between the two. In fact we could claim that Woolf wrote her essays with patriarchy and masculinity taking the forefront, while in her novels they were merely the omnipresent backdrop to the feminine world she wrote within. Mrs. Dalloway Needed a Room of Her Own: Testing Bowlby While Bowlby provides ample examples of Woolf’s writing to back up her thesis the further investigation of two of Woolf’s most renowned texts, Mrs. Dalloway (1924) and A Room of One’s Own (1929) will serve to highlight some of the feminist traits shared in her essays and her literary works. A Room of One’s Own highlights the position of women writers and intellectuals within a system where men held the purse strings of education. The essay is based on Woolf’s lectures at the women’s college of Cambridge University in 1928 and woman artists and their financial struggle are at the core of the essay. Woolf questions whether it is possible for a woman to produce a quality of art as high as Shakespear’s. She contends that the limited financial means of women artists are to blame for women’s poor artistic record throughout history. In fact Woolf placed such importance on financial independence and women having a room of their own that she wrote, â€Å"of the two-the vote and the money-the money, I own, seemed infinitely more important† (Woolf, 1929, 37). At the heart of the essay is the belief that the artistic tendencies in women are as strong as they are in men. Given the right atmosphere they can only flourish. We can see this untapped potential in Mrs. Dalloway whose love of life and art are constantly referred to in the novel. The very nature of Clarissa’s social gatherings present the deviation of her artistic nature into acceptable pursuits. Littleton (1995) claims that Clarissa’s artistry are key to understanding her character. He states that, â€Å"Woolf is concerned, before anything else, with the absolutely private mental world of a woman who, according to the patriarchal ideology of the day as well as her own figure in the world, was not imagined to have any artistic feeling at all†(37). Clarissa’s very enjoyment of the world around her shows her artistic sensibility. At the opening of the novel Clarissa goes to buy flowers and her intense enjoyment of the busy world around her shows a sensibility to life in all its forms (Woolf, 1924, 4). Her irritation for Miss Kilman is instantly forgotten as she enters the flower shop and appreciates the beauty, scents and colors around her (13). It was enough to, â€Å"surmount that hatred, that monster, surmount it all; and it lifted her up and up† (13). It would be useful to use a quote from A Room of One’s Own to describe what is happening to Clarissa: â€Å"Who can measure the heat and passion of a poets heart when it is caught and tangled in a womans body? † (83). Indeed, to Woolf, Clarissa is an artist in her own manner and her natural artistic intuition can not be smothered by societies expectations. Nourishment of the female artist, or the lack there of, is clearly present in Woolf’s literary and non-literary works. While Clarissa’s proper artistic ambitions are well nourished in her organization of social gatherings where delicious food is in abundance it is interesting to note that the physical nourishment given to female intellectuals at female colleges is commented upon in Woolf’s essay. Upon describing the poor fare at female colleges Woolf asks, â€Å"Why did men drink wine and women water? Why was one sex so prosperous and the other so poor? † (25). The possibility and the danger of a reversal of the sexes is evident in the relationship between Clarissa and Septimus Smith. While Clarissa does the unacceptable and does not show her grief as is expected in a woman, Septimus takes on distinctly feminine traits of the time and lets his grief overwhelm him, eventually committing suicide, whereby the doctor chastises him for being a â€Å"coward† (105). Woolf clearly shows the possibilities of a female taking on a masculine trait, thereby showing the possibility of a reversal of roles. As Septimus hallucinates on his dead friend he is reduced to tears and great emotion in his mourning. He raises his hand, â€Å"like some colossal figure who has lamented the fate of man for ages in the desert alone . . . and with legions of men prostrate behind him he, the giant mourner, receives for one moment on his face the whole† (105). These types of emotions were more suited to female mourning supporting Woolf’s view that the roles of men and women within society could be crossed over.

Controlling Chemical and Biological Weapons Essay -- Exploratory Essay

Controlling Chemical and Biological Weapons History and Introduction Chemical and biological weapons (CBWs) have been used over the ages as an effective means of warfare. The earliest incident of biological weapons (BWs) occurred in the third century B.C., when the Carthaginian leader Hannibal filled up pots with venomous snakes and threw them onto enemy ships. (Cirincione, 48) Since then, biological weapons have been used very infrequently. This is mainly due to enormous cost required to create and handle BW's (many of the groups who have attempted to create such weapons have ended up infecting themselves more often then their intended targets). (Henderson, 25) In contrast, chemical weapons have been used fairly frequently in warfare. The earliest example of chemical weapons comes from the Trojan War when the Greeks "mixed sulfur and pitch resin to engulf enemy troops in toxic fumes." (Cirincione, 51) More recently the Germans and the Allies of World War I utilized the capabilities of chlorine gas in order to asphyxiate their enemies.(Slotten, 478) T hese weapons are thought to have been employed more frequently because they are more "humane" than biological or traditional weapons of war. Explains Capt. Alfred T Mahan of the U.S. Army after the Germans deployed chlorine gas during WWI, "the use of gases might make war more humane, instead of dying an agonizing death from horrible wounds, soldiers might be incapacitated by gas and then be humanely carted off to prisoner of war camps where they could quickly recuperate with no ill effects."(Slotten, 478) Though Mahan's rationale may be a little naà ¯ve, one can see why after the war there were many advocates for chemical weapons. Since their application in WWI by both the... ... the intelligence of the authorities in developed nations, who in turn can put political pressure on the nations building CBWs. Intelligence is the key. The more we know, the easier it is to stop terrorist groups and nations from using these weapons of mass destruction. Sources: Cirincione, Joseph, with Jon B. Wolfsthal and Miriam Rajkumar, "Deadly Arsenals: Tracking Weapons of Mass Destruction." The Brooking Institution Press, Washington, D.C. 2002. Henderson, Harry, "Global Terrorism: The Complete Reference Guide." Checkmark Boook, 2001. New York, N.Y. Moodie, Michael."Agents of Death." Forum for Applied Research and Public Policy, Spring 2000. v15 i1 p6. Slotten, Hugh R. "Humane Chemistry or Scientific Barbarism? American Responses to World War I Poison Gas, 1915-1930." The Journal of American History, Volume 77, Issue 2. September, 1990. p. 476-498.

Rhetorical Devices Essay

The Importance of Rhetorical Devices We, as students from America, may not be familiar with religions other than our own and especially religions from other countries. There are many factors of religions and cultures we may not be used to; Catholics go to Church on Sundays and that is considered to be their â€Å"day of rest.† Some Mormons have to maintain a certain appearance and dress in an appropriate manner. In the Muslim religion it’s perfectly normal and expected to have an arranged marriage. In â€Å"A Proposal I Never Thought I’d Consider† Sabaa Saleem gives us an insight regarding marriage in the Muslim religion by sharing her thoughts and why she decided to eventually have an arranged marriage. Saleem was born from two Pakistani parents and lived in a small town in the Mojave Desert (Saleem 323). Despite the fact she’s lived in California throughout most of her life, her culture and religion remain with her and are prominent especially during the time she and her parents star ted to discuss her plans for marriage. By applying good techniques and specific rhetorical devices throughout her article, Saleem allows her audience of people who aren’t as informed about the Muslim religion to get a better idea of why Muslims would have an arranged marriage, as well as their views and ideas. She uses a variety of tools such as repetition, including personal history and appealing to pathos. However, the tools that made â€Å"A Proposal I Never Thought I’d Consider† more effective and enjoyable was Saleem’s use of tone and employing comparing and contrasting lists throughout. â€Å"A Proposal I Never Thought I’d Consider† is written with an informative tone. It’s filled with information regarding why arranged marriages are favored in Islam, why it’s expected and the consequences of refusing to have an arranged marriage. Saleem does a good job employing this tool because all throughout her piece she explains to her audience more about the culture and religion. In Islam an arranged marriage is a tradition that promotes the masculinity of a man because women need to be handed over to a man for â€Å"safekeeping† (Saleem 324). Saleem explains to her audience that Muslims are obligated to abstain from intimacy with the opposite sex; she says an arranged marriage would â€Å"easily satisfy her religious obligation† (Saleem 325). Employing an informative tone for an article whose audience is to less educated individuals is beneficial because they gain better knowledge of the topic. If the reader remains unknowledgeable a bout the topic they’re reading or why it’s essential, they become confused and lose interest. Saleem’s use of an informative tone allows the reader to better understand why she has conflictions of having an arranged marriage or not. Although â€Å"A Proposal I Never Thought I’d Consider† conveys an informative tone, she presents the article with two contrasting tones such as serious and humorous. This helps the reader remain interested and keeps the paper light hearted. She is serious about the topic of an arranged marriage, yet remains light-hearted and appeals to pathos by using humor. She says â€Å"I should make a decision after five or six meetings†¦our engagement would likely last a year or two†¦ (Saleem 325)† When Saleem discusses the process of how arranged marriages work, it has a strict timeline and makes you sense a serious tone of the article. Adding a serious tone conveys to the reader that this really is a serious topic; arranged marriages are highly important and must be discussed and planned thoroughly. Saleem wouldn’t be sharing her thoughts and ideas with us if it wasn’t an important matter. Understanding that arranged marriages are a serious matter also ties in with having an informative tone because it helps us recognize that this is vital to their culture and religion; it teaches us more about it. Despite the fact that Saleem has a serious tone, she still makes her article enjoyable to the reader by adding humor. In the beginning she talks about certain qualifications a man must meet in order to be her husband. Her list of criteria is humorous, especially when she says her stringiest test is whether or not he owns and regularly listens to every Radiohead album (Saleem 324). Authors need hooks to gain the reader’s attention. The reader most likely has no idea who Sabaa Saleem is or what her writing style is. Starting off with a humorous introduction entices the reader at an early stage and makes them want to keep reading because they’ll think she’s funny and entertaining. By continuing to apply humorous statements throughout the rest of her piece, the reader stays engaged and has a more enjoyable time reading. Because Saleem is able to joke about arranged marriages, Saleem’s humor shows us that she is open to the idea of an arranged marriage. Her use of a variety of tones is an effective tool because no one would want to read an article where the author portrays no emotion. Having no emotion or set tones makes writing bland and less enjoyable. Saleem is continuous ly presenting one idea regarding arranged marriages and comparing and contrasting her feelings with her parent’s. First she mentions how her brother decided not to have an arranged marriage, how that affected her parents and how they eventually accepted it. She then discusses about how her friendships with men were generally frowned upon, but as she got to college they were more lenient than other Muslim parents by allowing her to attend college away from home and enjoy her youth. Because of their leniency, Saleem wanted to just make her parents happy. When her father had a stroke, Saleem felt that her father would be more at peace if she had an arranged marriage, to make it seem as if his responsibility of being a good Muslim parent was fulfilled (Saleem 326). This list of conflicts she presents builds up to the climax and keeps the reader constantly questioning whether or not she will decide to have an arranged marriage. It was a good idea for Saleem to wait until the ending of her article to present to the audience her final decision because that way they’ll keep reading and learning about the Muslim religion in order to find out what Saleem will end up doing. Providing a climax makes an article more interesting and appealing. This is an effective tool because if there was no climax or build up to the story, there would be no point reading. The readers are reading Saleem’s story to find out how her culture affected her and what her final decision was. The climax is what gets the reader to ask â€Å"why.† Why does the reader share this story and how is it related to her decision? Climactic points keep the reader questioning her decisions. Not only did providing a list of conflicts help build to a climax, Saleemâ€℠¢s problems were from her own personal stories. Adding personal stories and writing in a first person point of view allows the readers to feel more connected with Saleem and relate. Personal stories and climactic points are all effective ways of having the reader engaged and more connected. â€Å"A Proposal I Never Thought I’d Consider† was well written. Saleem strategically employed various rhetorical devices to write an appealing article. Utilizing rhetorical devices are vital for writing an effective article because it’s what keeps the reader interested and allows them to see a topic from the author’s perspective. After reading Saleem’s article the readers are left with a better understanding of why people agree to arranged marriages and the Muslim religion as well. By employing specific tools such as tone and a climax in her article, she was able to achieve her ultimate goal of informing her readers about the difficult choices concerning arrang ed marriages. Sabaa Saleem wrote â€Å"A Proposal I Never Thought I’d Consider† that advantageously used rhetorical devices to write an informative and interesting article and I enjoyed reading it. Works Cited Saleem, Sabaa. â€Å"A Proposal I Never Thought I’d Consider.† 75 Arguments: An Anthology. Ed. Alan Ainsworth. New York: McGraw Hill, 2008. 323-328. Print. View as multi-pages

Accounting Analysis Essay

Michael Burton has recently been hired as the CEO of Tesca Works, Inc. Previously he had been the marketing manager for a large manufacturing company and had established a reputation for identifying new consumer trends. Tesca Works Inc. is a California-based generator manufacturing company. The company is well known for manufacturing large, heavy-duty generators at a reasonable cost. One of its greatest achievements is that its generators can be easily modified or customized for different applications. Also, Tesca Works currently builds commercial appliances. The company is considering an expansion of its current product line to include refrigerator and maybe, sometime in the future, consumer appliances. Mr. Burton feels that due to high energy prices, consumers will be more willing to consider purchasing new efficient appliances. See more: Beowulf essay essay Tesca Works Inc. is a California-based generator manufacturing company. The company is well known for its innovation and ability to produce high quality products at a reasonable cost. One of its greatest achievements is that its manufacturing processes are adaptable to other durable goods. Also, Tesca Works currently builds commercial appliances. Profile of Tesca Works Tesca Works, Inc. was established by the Smith brothers in 1880 as the Logging Saw Company. The firm started manufacturing large steam saws to serve the logging industry which processed lumber. Their customers were construction companies that provided housing for the population increase in California. The Smith brothers quickly realized that the times were changing. They started looking for the technologies that would keep them at the forefront of their field of business. In 1915, the Smith brothers decided that they needed to make generators as replacements for the saws. They realized that the logging industry was not viable anymore and that generators were starting to serve the same purpose. The company started making generators in the early 1940’s. Tesca Works then opted to produce commercial appliances. It was an easy decision to make since the commercial appliances would use common parts with the company’s generators and the customers were local hospitals, schools, and governments. Starting in the 1950’s the commercial appliances business accounted for about 50% of Tesca Works’ revenues. The Refrigerator Mr. Burton arranged a meeting with the firm’s top management and the chief design and the chief manufacturing engineers to propose a new product. Mr. Burton presented an argument that more individuals in the United State and Canada would be willing to purchase newer appliances because people are becoming more environmentally conscious. The new appliances are more efficient and environmentally friendly. Also, the recent increase in electricity costs seems to be long lasting. This is an opportunity to get people hooked on environmentally friendly appliances as he put it. The proposal under consideration is for the introduction of a new, energy star refrigerator. To distinguish Tesca Works from other manufacturers, the proposal included details about the convenience, large shelves in the doors, high volume water and ice dispensers, efficiency, and quietness of operation that need to be developed. Mr. Phillips and Mr. Lopez, the two engineers, enthusiastically and quickly pointed out that the needed technology could be based on the company’s generators. The framework currently used for building the generators can be modified to work for appliances at a low cost. The marketing vice president, Mr. Chen, pointed out that the marketing analysis could be done quickly and at a reasonable cost. At this point, Mr. Burton charged the participants in the meeting to produce a financial plan for the development and production of the refrigerator. Consumer Appliances Most people purchase appliances and keep them for a very long time or until they stop working. Some get them when they purchase a home and do not think about them. Recently, most power companies started educating people about the efficiency of new appliances and began offering rebates on the most efficient consumer models. These approaches increased public interest. This renewed the public’s interest in low power-consuming appliances. The Decision Three weeks later, the vice presidents presented the sales and cost forecasts shown in the exhibits. The information presented contains the cost of production, financing information, and warranty cost estimates. In addition, there were two options for the compressor in the refrigerators. The MC – 004 is more expensive to install, but has a lower warranty cost. The TS – L12 is cheaper to install, but has a higher warranty cost. Which compressor should be used?

The Second To Last Day Of Seventh Grade Essays

The Second To Last Day Of Seventh Grade Essays The Second To Last Day Of Seventh Grade Essay The Second To Last Day Of Seventh Grade Essay Essay Topic: 7th Grade I guess all the emotions started pouring out when the slide show came on. All the girls in my science class started to cry, and my friends Dawn, Mackey,Carlisle and I Just smiled and laughed at the pictures. When class was over, I went to meet up with some of my friends in my next class. I guess that in almost all of our classes all we did was finish any project we had left and hung out with our friends in the classrooms that we were in. In my sixth hour class, my teacher Ms. Eke instructed that we were allowed to go anywhere in the 7th grade hallway, so my friends and I definitely took advantage of hat opportunity. The first thing we did was go downstairs, we need to find Roman Allah insisted. Penny gave me a look saying that she was annoyed. I gave her a cheesy smile that said we should Stool so we didnt have to go and find Roman with Allah. Maid and Arians came running to catch up with us. Whered you guys go!? asked Maid with great curiosity. Arians asked where Chad was, all of us looked around the hall, maybe hes upstairs. said Penny. All of us decided to look for Chad, so we walked up the staircase in the seventh grade hall. As I looked up from walking the first case of stairs I saw y friend Japan, he smiled at me and poked my side. Owl I purpose to see what he would say. He Just smiled, and exaggerated on I smiled back, then I poked his arm, owe! You Minnie! he exaggerated too. Muff poked me first, youre a Minnie! we laughed, Rottener! Penny See you later I said, He smiled, and I walked up the called coming! I replied, last stair case. Ooh! said Penny, as she gave me a cheesy smile. I laughed and shoved her a little, then I walked back into Ms. Ex.s class. All of us sat in a corner and talked for the longest time, we talked about trance and random things like what we might do when we got older, who will live with who, how we would want to die! To you it might seem strange, but to our group, its a really funny thing to think about. When I die, at my funeral, I want you to get down on your knees at my coffin and say, I will avenge you!!! When Mr Young announced that it was time to go outside, my friends and I booked it. We were all very excited to go outside. Our group sat against a wall outside and after we each got a popsicle, we continued our strange conversation. Penny, and a few of my other friends pulled out their yearbooks and we darted going through them. My cousin Jose came and took Pennys yearbook out of her hands. I gasped. No one takes Pennys things! If you mess with Penny, then you get pounded! (l thought he knew that. ) Penny and I started chasing after Jose, when we finally tackled him, Penny grabbed her yearbook and beat the stupid out of Jose, I laughed. Now he knows not to mess with you! after that entertainment the bell rang, I went over to go say bye to Right my other friends, we all hugged and looked forward to tomorrow, and the next day, all looked forward to next year.

Business Research Methods Essay Example for Free

Business Research Methods Essay Starbucks (158) , Research methods (28) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints Starbucks grew as it attracted many people, leading to tripling its stores worldwide. It became part of every neighborhood, appearing on every street, in airports, supermarkets, and roadside rest stops all over America. This is when complaints began to surface that Starbucks is transforming into a fast-food restaurant and not a coffee house. The coffee industry was no longer dominated by Starbucks, for competitors began to put pressure on the business. In addition, the biggest dilemma to hit Starbucks was the 2008 economic crisis. This took a toll on the consumer who saw Starbucks as a luxury and searched for more affordable alternatives. As a result, Starbucks’ management was faced with the need to generate the right management question that would be the thread to making the best decision through its research design. An organizational dilemma can spark a research question. Once an organization determines a situation exists, research methods start to devise and eventually sample designs are implemented. When people think of Starbucks, do they think of great customer service, quality products, clean store, or great coffee? The organizational dilemma is: how should Starbucks go about keeping loyal customers while overcoming the old perceptions and changing with the times. According to Howard Schultz, â€Å"We are not in the coffee business serving people; we are in the people business serving coffee† (Starbucks Board of Directors, 2008). Marius Pretorius (2008) research infers Starbuck’s organizational dilemma, whether strategic or operational is not diminished when using Michael Porter’s (1985) generic strategies for competitive advantage. Declining sales require a turnaround solution that address strategic causes and cost relationship pressures that govern demand determinants. Which are â€Å"highly susceptible to external influences that are not clearly visible to the decision-makers† (Pretorius, 2008, pg. 21). Designing a two-stage exploratory study to identify the basis of distress and the key determinants is essential to a turnaround strategic plan. An exploratory study provides sufficient flexibility to address research costs, timelines, and development of clear constructs to address priorities and operational definitions (Cooper & Schindler, 2011). The first stage of the study will look to ascertain the causation of the organizational dilemma and postulate the asymmetrical relationships in declining sales by examining both internal and external independent and dependent variables. This research will categorize findings into four relationship types as stimulus-response, property-disposition, disposition-behavior, or property-behavior. This will refine the second stage of research and explore influencing factors in depth. Characteristics and Operational Definitions The research design will produce casual inferences upon which a complementary strategy will result. â€Å"Although they may be neither permanent nor universal, these inferences allow us to build knowledge of presumed causes over time† (Cooper & Schindler, 2011, pg. 154). Therefore, it is important to identify moderating or interactive variable dependencies. To ensure data validity operational definitions will challenge data to meet specific standards. These definitions may not exhibit the organization’s use but will establish a means to classify clearly an event. The main concern is to establish actionable information in which contributory or contingent effects on the original independent to dependent variable (IV–DV) relationship will provide empirical conclusions. References Cooper, D.R. & Schindler, P.S. (2011). Business research methods (11th ed.). New York, NY: McGraw-Hill/Irwin. Porter, M.E., (1985). Competitive advantage: Creating and sustaining superior performance. New York, NY: The Free Press Pretorius, M., (2008). When Porter’s generic strategies are not enough: Complementary strategies for turnaround situations. Journal of Business Strategy 29(6): 19–28. Starbucks Board of Directors. (2008). Retrieved 2 2013, February, from Starbucks.com: www.starbucks.com/aboutus/environment.asp Starbucks, (2011) Our Company: Mission Statement. We have essays on the following topics that may be of interest to you

Music and Culture Essay Example | Topics and Well Written Essays - 750 words

Music and Culture - Essay Example This is a popular method of entertainment in many nations around the globe. Indonesia is one of the countries that have facilitated the development of shadow puppetry over a period. Shadow puppetry is argued as the oldest type of puppetry in the world. The term puppetry, which is also known as wayang, originated from the Indonesian word for shadow baying. Wang kulit and it uses shapes created from water buffalo hide. Despite its value in Indonesia, shadow puppetry found its way in India and China many millenniums ago. In Indonesia, shadow puppetry’s foundation is usually based on the religious tales of good versus evil. Shadow puppetry is essential in reinforcing traditional ethics of native civilization. Nueva cancià ³n This is a group and genre in Latin American and Iberian folk music, folk-inspired music and in social context devoted type of music. In other words, this genre is also known as a ‘New Song Movement’ or ‘Trova’, which makes part of a Latin American musical movement. The reason behind the name is that the song was composed and started during the time of social movements and the Allende revolutions in the 1900s and 1970 respectively. Its main function at that time was to unite the society and a source of weapon against social injustices by bad governance. Sanjuan is also known as a song of the festival. The name is derived from St. John the Baptist with its routes traced from as from 1860. It is mostly played male harpists where some part of it is sung and another played.

Case Study - Mountain Bank Essay Example | Topics and Well Written Essays - 750 words

Case Study - Mountain Bank - Essay Example Universalistic approach Universalistic approach focuses on identifying a set of practices that are beneficial to all organizations. It has a number of practices known as the commitment strategy that are beneficial to organizations. Practices in the commitment strategy give an impression that management cares about its employees. The strategy also ensures that employees have the training and freedom to pursue important job tasks. Mountain Bank should ensure that the tellers are treated well and know that they are valued as they are the main contact persons with the customers. A good and committed work force has been proved to increase efficiency in an organization and therefore increasing the overall productivity of the organization. Employees should be well trained on their tasks as they are the main drivers of customer satisfaction in the organization. Long term commitment will also assist in facilitating the strategy of leveraging the strong retailing clientele to taking up their s ervices in the real estate and corporate areas. Human Resource Strategies There are four human resource strategies that an organization can take up and these include the internal/cost approach, external/cost approach, internal/differentiation approach and external/differentiation approach. ... This strategy emphasizes hiring and retaining loyal employees who do task as per instructions given. Organizations with this strategy design work so that employees have broad roles and perform a variety of different tasks. Persons recruited and hired fit the organization culture and have a potential to become loyal employees. Efforts are made to satisfy the needs of employees and build a strong bond that reduces the likelihood of employee turnover. Organizations with this human resource strategy hire people early in their careers and provide them with extensive training in a number of different skills. Careers include different positions and promotions are made into positions that are not closely related to previous experiences. Performance appraisals are designed to facilitate cooperation rather than competition, thus encouraging team work. Compensation includes long-term incentives and benefits. Unions which help build feelings of unity are common in organizations with this kind of strategy. The external orientation combined with a cost leadership strategy results in a Bargain Laborer HR strategy. The emphasis of this strategy is on obtaining employees who do not demand high wages. Organizations with this strategy design work so that managers can tightly control employee efforts. Each employee is given clearly defined tasks that can be learned easily. People are recruited and hired to perform simple tasks that do not require clearly developed skills. Minimal attention is given in meeting the long-term needs of employees. Organizations with this human resource strategy don’t provide careers with clear paths for promotion and advancement. Performance appraisal focuses on a day-to-day feedback and rarely incorporates formal measures. Training is