The Great Gatsby By F. Scott Fitzgerald - 1704 Words

Class structure of the 1920s was based on popularity and how well off people were compared to those around them. F. Scott Fitzgerald illustrates class structure in the book The Great Gatsby through the different characters in different social classes. Fitzgerald gives settings that correspond with the social classes of the characters to better illustrate what environment he placed each character in. The Buchanan’s, Gatsby, and the Wilsons are examples of the different conflicting social classes Fitzgerald lays out for his readers. Rosanne Tomyn in the article, Changes in Social Class in America in the 1920s, States â€Å"the United States went through a period of extreme social change,† implying that America started to divide into three levels†¦show more content†¦Ian Reifowitz in the article, How roaring were the 20s, explains details about the book The Great Gatsby to prove the point that the â€Å"middle-class and working-class life improved during the 1920 s.† Nick Carraway, for example, lives on the outskirts of West egg which enables him to live among the wealthy without getting attached to that lifestyle. Nick Carraway, towards the end of the novel however, gets attached to the wealthy lifestyle of Gatsby and begins to enjoy it although he may begin to enjoy this lifestyle he plans to head west to get away and avoid holding onto the past. The poor also have a dominant role in the novel depicting how people were in the 1920s. The poor in the 1920s lived in horrible environments such as in the book it describes the valley of ashes as being â€Å"a farm where ashes grow like wheat into ridges and hills and grotesque gardens where ashes take the forms of houses,† (Fitzgerald, Page 16) The valley of ashes indicates that the poor worked hard in factories day in and day out and that the factories were close to their home covering them in soot along with anything else around them. Brian Payne in the article, Poverty in the pro sperous years: The working poor of the 1920s and today, states that â€Å"In modern American history, economic upswings have never evenShow MoreRelatedThe Great Gatsby by F. Scott Fitzgerald1393 Words   |  6 PagesF. Scott Fitzgerald was the model of the American image in the nineteen twenties. He had wealth, fame, a beautiful wife, and an adorable daughter; all seemed perfect. Beneath the gilded faà §ade, however, was an author who struggled with domestic and physical difficulties that plagued his personal life and career throughout its short span. This author helped to launch the theme that is so prevalent in his work; the human instinct to yearn for more, into the forefront of American literature, where itRead MoreThe Great Gatsby By F. Scott Fitzgerald1343 Words   |  6 PagesHonors English 10 Shugart 18 Decemeber 2014 The Great Gatsby F. Scott Fitzgerald s 1925 novel The Great Gatsby is a tragic love story, a mystery, and a social commentary on American life. The Great Gatsby is about the lives of four wealthy characters observed by the narrator, Nick Carroway. Throughout the novel a mysterious man named Jay Gatsby throws immaculate parties every Saturday night in hope to impress his lost lover, Daisy Buchanan. Gatsby lives in a mansion on West Egg across from DaisyRead MoreThe Great Gatsby By F. Scott Fitzgerald1155 Words   |  5 PagesThe Great Gatsby The Jazz Age was an era where everything and anything seemed possible. It started with the beginning of a new age with America coming out of World War I as the most powerful nation in the world (Novel reflections on, 2007). As a result, the nation soon faced a culture-shock of material prosperity during the 1920’s. Also known as the â€Å"roaring twenties†, it was a time where life consisted of prodigality and extravagant parties. Writing based on his personal experiences, author F. ScottRead MoreThe Great Gatsby By F. Scott Fitzgerald1166 Words   |  5 Pagesin the Haze F. Scott Fitzgerald lived in a time that was characterized by an unbelievable lack of substance. After the tragedy and horrors of WWI, people were focused on anything that they could that would distract from the emptiness that had swallowed them. Tangible greed tied with extreme materialism left many, by the end of this time period, disenchanted. The usage of the literary theories of both Biographical and Historical lenses provide a unique interpretation of the Great Gatsby centered aroundRead MoreThe Great Gatsby by F. Scott Fitzgerald845 Words   |  3 PagesIn F. Scott Fitzgerald’s novel, The Great Gatsby, colors represent a variety of symbols that relate back to the American Dream. The dream of being pure, innocent and perfect is frequently associated with the reality of corruption, violence, and affairs. Gatsby’s desire for achieving the American Dream is sought for through corruption (Schneider). The American Dream in the 1920s was perceived as a desire of w ealth and social standings. Social class is represented through the East Egg, the WestRead MoreThe Great Gatsby By F. Scott Fitzgerald Essay970 Words   |  4 Pagesrespecting and valuing Fitzgerald work in the twenty-first century? Fitzgerald had a hard time to profiting from his writing, but he was not successful after his first novel. There are three major point of this essay are: the background history of Fitzgerald life, the comparisons between Fitzgerald and the Gatsby from his number one book in America The Great Gatsby, and the Fitzgerald got influences of behind the writing and being a writer. From childhood to adulthood, Fitzgerald faced many good andRead MoreThe Great Gatsby By F. Scott Fitzgerald2099 Words   |  9 Pagesauthor to mirror his life in his book. In his previous novels F. Scott Fitzgerald drew from his life experiences. He said that his next novel, The Great Gatsby, would be different. He said, â€Å"In my new novel I’m thrown directly on purely creative work† (F. Scott Fitzgerald). He did not realize or did not want it to appear that he was taking his own story and intertwining it within his new novel. In The Great Gatsby, by F. Scott Fitzgerald, he imitates his lifestyle through the Buchanan family to demonstrateRead MoreThe Great Gatsby By F. Scott Fitzgerald1607 Words   |  7 Pages The Great Gatsby is an American novel written in 1925 by F. Scott Fitzgerald. One of the themes of the book is the American Dream. The American Dream is an idea in which Americans believe through hard work they can achieve success and prosperity in the free world. In F. Scott Fitzgerald s novel, The Great Gatsby, the American Dream leads to popularity, extreme jealousy and false happiness. Jay Gatsby’s recent fortune and wealthiness helped him earn a high social position and become one of the mostRead MoreThe Great Gatsby By F. Scott Fitzgerald1592 Words   |  7 PagesMcGowan English 11A, Period 4 9 January 2014 The Great Gatsby Individuals who approach life with an optimistic mindset generally have their goals established as their main priority. Driven by ambition, they are determined to fulfill their desires; without reluctance. These strong-minded individuals refuse to be influenced by negative reinforcements, and rely on hope in order to achieve their dreams. As a man of persistence, the wealthy Jay Gatsby continuously strives to reclaim the love of hisRead MoreThe Great Gatsby By F. Scott Fitzgerald1646 Words   |  7 PagesThe 1920s witnessed the death of the American Dream, a message immortalized in F. Scott Fitzgerald’s The Great Gatsby. Initially, the American Dream represented the outcome of American ideals, that everyone has the freedom and opportunity to achieve their dreams provided they perform honest hard work. During the 1920s, the United States experienced massive economic prosperity making the American Dream seem alive and strong. However, in Fitzgerald’s eyes, the new Am erican culture build around that

Cost Accounting Answers Free Essays

CHAPTER 4 JOB COSTING 4-1Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. We will write a custom essay sample on Cost Accounting Answers or any similar topic only for you Order Now Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2In a job-costing system, costs are assigned to a distinct unit, batch, or lot of a product or service. In a process-costing system, the cost of a product or service is obtained by using broad averages to assign costs to masses of identical or similar units. 4-3An advertising campaign for Pepsi is likely to be very specific to that individual client. Job costing enables all the specific aspects of each job to be identified. In contrast, the processing of checking account withdrawals is similar for many customers. Here, process costing can be used to compute the cost of each checking account withdrawal. -4The seven steps in job costing are: (1) identify the job that is the chosen cost object, (2) identify the direct costs of the job, (3) select the cost-allocation bases to use for allocating indirect costs to the job, (4) identify the indirect costs associated with each cost-allocation base, (5) compute the rate per unit of each cost-allocation base used to allocate indirect costs to the job, (6) compute the indirect costs allocated to the job, and (7) compute the total cost of the job by adding all direct and indirect costs assigned to the job. -5Major cost objects that managers focus on in companies using job costing are a product such as a specialized machine, a service such as a repair job, a project such as running the Expo, or a task such as an advertising campaign. 4-6Three major source documents used in job-costing systems are (1) job cost ecord or job cost sheet, a document that records and accumulates all costs assigned to a specific job, starting when work begins (2) materials requisition record, a document that contains information about the cost of direct materials used on a specific job and in a specific department; and (3) labor-time sheet, a document that contains information about the amount of labor time used for a specific job in a specific department. -7The main advantages of using computerized source documents for job cost records are the accuracy of the records and the ability to provide managers with instantaneous feedback to help control jo b costs. 4-8Two reasons for using an annual budget period are a. The numerator reason––the longer the time period, the less the influence of seasonal patterns in overhead costs, and b. The denominator reason––the longer the time period, the less the effect of variations in output levels or quantities of the cost-allocation bases on the allocation of fixed costs. -9Actual costing and normal costing differ in their use of actual or budgeted indirect cost rates: | |Actual |Normal | | |Costing |Costing | |Direct-cost rates |Actual rates |Actual rates | |Indirect-cost rates |Actual rates |Budgeted rates | Each costing method uses the actual quantity of the direct-cost input and the actual quantity of the cost-allocation base. 4-10A house construction firm can use job cost information (a) to determine the profitability of individual jobs, (b) to assist in bidding on future jobs, and (c) to evaluate professionals who are in charge of managing individual jobs. 4-11The statement is false. In a normal costing system, the Manufacturing Overhead Control account will not, in general, equal the amounts in the Manufacturing Overhead Allocated account. The Manufacturing Overhead Control account aggregates the actual overhead costs incurred while Manufacturing Overhead Allocated allocates overhead costs to jobs on the basis of a budgeted rate times the actual quantity of the cost-allocation base. Underallocation or overallocation of indirect (overhead) costs can arise because of (a) the Numerator reason––the actual overhead costs differ from the budgeted overhead costs, and (b) the Denominator reason––the actual quantity used of the allocation base differs from the budgeted quantity. 4-12Debit entries to Work-in-Process Control represent increases in work in process. Examples of debit entries under normal costing are (a) direct materials used (credit to Materials Control), (b) direct manufacturing labor billed to job (credit to Wages Payable Control), and (c) manufacturing overhead allocated to job (credit to Manufacturing Overhead Allocated). 4-13Alternative ways to make end-of-period adjustments to dispose of underallocated or overallocated overhead are as follows: (i)Proration based on the total amount of indirect costs allocated (before proration) in the ending balances of work in process, finished goods, and cost of goods sold. ii)Proration based on total ending balances (before proration) in work in process, finished goods, and cost of goods sold. iii) Year-end write-off to Cost of Goods Sold. iv) The adjusted allocation rate approach that restates all overhead entries using actual indirect cost rates rather than budgeted indirect cost rates. 4-14A company might use budgeted costs rather than actual costs to compute direct labor rates becau se it may be difficult to trace direct labor costs to jobs as they are completed (for example, because bonuses are only known at the end of the year). -15Modern technology of electronic data interchange (EDI) is helpful to managers because it ensures that a purchase order is transmitted quickly and accurately to suppliers with minimum paperwork and costs. 16. (10 min) Job order costing, process costing. a. Job costingl. Job costing b. Process costingm. Process costing c. Job costingn. Job costing d. Process costingo. Job costing e. Job costingp. Job costing f. Process costingq. Job costing g. Job costingr. Process costing h. Job costing (but some process costing)s. Job costing i. Process costingt. Process costing j. Process costingu. Job costing k. Job costing 4-17(20 min. )Actual costing, normal costing, accounting for manufacturing overhead. 1. [pic]=[pic] =[pic]= 1. 80 or 180% [pic]=[pic] =[pic]= 1. 9 or 190% 2. Costs of Job 626 under actual and normal costing follow: ActualNormal CostingCosting Direct materials$ 40,000$ 40,000 Direct manufacturing labor costs30,00030,000 Manufacturing overhead costs $30,000 ( 1. 90; $30,000 ( 1. 80 57,000 54,000 Total manufacturing costs of Job 626$127,000$124,000 3. pic]=[pic] ( [pic] =$1,450,000 ( 1. 80 =$2,610,000 [pic]=[pic] – [pic] =$2,755,000 ( $2,610,000 = $145,000 There is no under- or overallocated overhead under actual costing because overhead is allocated under actual costing by multiplying actual manufacturing labor costs and the actual manufacturing overhead rate. This, of course equals the actual manufacturing overhead costs. All actual overhead costs are allocated to products. Hence, there is no unde r- or overallocated overhead. 4-18(20 -30 min. ) Job costing, normal and actual costing. 1. pic]=[pic] = [pic] =$50 per direct labor-hour [pic]=[pic] = [pic] =$40 per direct labor-hour These rates differ because both the numerator and the denominator in the two calculations are different—one based on budgeted numbers and the other based on actual numbers. |2a. |Laguna |Mission | | |Model |Model | | Normal costing | | | |Direct costs | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($50 ( 960; $50 ( 1,050) |48,000 |52,500 | |Total costs |$191,710 |$221,370 | |2b. Actual costing | | | |Direct costs | | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($40 ( 960; $40 ( 1,050) |38,400 |42,000 | |Total costs |$182,110 |$210,870 | 3. Normal costing enables Amesbury to report a job cost as soon as the job is completed, assuming that both the direct materials and direct labor costs are known at the time of use. Once the 960 direct labor-hours are known for the Laguna Model (June 2011), Amesbury can compute the $191,710 cost figure using normal costing. Amesbury can use this information to manage the costs of the Laguna Model job as well as to bid on similar jobs later in the year. In contrast, Amesbury has to wait until the December 2011 year-end to compute the $182,110 cost of the Laguna Model using actual costing. Although not required, the following overview diagram summarizes Amesbury Construction’s job-costing system. [pic] 4-19(10 min. )Budgeted manufacturing overhead rate, allocated manufacturing overhead. 1. Budgeted manufacturing overhead rate = [pic] = [pic] = $24 per machine-hour |2. |Manufacturing |= |Actual |( |Budgeted manufacturing | | |overhead | |machine-hours | |overhead rate | | |allocated | | | | | = 170,000 ? $24 = $4,080,000 3. Since manufacturing overhead allocated is greater than the actual manufacturing overhead costs, Gammaro overallocated manufacturing overhead: Manufacturing overhead allocated$4,080,000 Actual manufacturing overhead costs 4,050,000 Overallocated manufacturing overhead$ 30,000 4-20(20-30 min. )Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the product costing system is [pic] Budgeted manufacturing overhead divided by allocation base: Machining overhead:[pic] = $36 per machine-hour Assembly overhead:[pic] = 180% of direct manuf. labor costs 2. Machining department, 2,000 hours ( $36$72,000 Assembly department, 180% ( $15,000 27,000 Total manufacturing overhead allocated to Job 494$99,000 3. MachiningAssembly Actual manufacturing overhead$2,100,000$ 3,700,000 Manufacturing overhead allocated, $36 ( 55,000 machine-hours1,980,000— 180% ( $2,200,000 — 3,960,000 Underallocated (Overallocated)$ 120,000$ (260,000) 4-21 (20(25 min. ) Job costing, consulting firm. 1. Budgeted indirect-cost rate for client support can be calculated as follows: Budgeted indirect-cost rate = $13,600,000 ? $5,312,500 = 256% of professional labor costs 2. At the budgeted revenues of $21,250,000 Taylor’s operating income of $2,337,500 equals 11% of revenues. Markup rate = $21,250,000 ? $5,312,500 = 400% of direct professional labor costs 3. Budgeted costs Direct costs: Director, $198 ( 4$ 792 Partner, $101 ( 171,717 Associate, $49 ( 422,058 Assistant, $36 ( 153 5,508$10,075 Indirect costs: Consulting support, 256% ( $10,075 25,792 Total costs$35,867 As calculated in requirement 2, the bid price to earn an 11% income-to-revenue margin is 400% of direct professional costs. Therefore, Taylor should bid 4 ( $10,075 = $40,300 for the Red Rooster job. Bid price to earn target operating income-to-revenue margin of 11% can also be calculated as follows: Let R = revenue to earn target income R – 0. 11R = $35,867 0. 89R = $35,867 R = $35,867 ? 0. 89 = $40,300 Or Direct costs $10,075 Indirect costs 25,792 Operating income (0. 11 ( $40,300) 4,433 Bid price$40,300 4-22(15–20 min. )Time period used to compute indirect cost rates. 1. | |Quarter | | |1 |2 |3 |4 |Annual | |(1) Pools sold |700 |500 |150 |150 |1,500 | |(2) Direct manufacturing labor hours (0. 5 ( |350 |250 |75 |75 |750 | Row 1) | | | | | | |(3) Fixed manufacturing overhead costs |$10,500 |$10,500 |$10,500 |$10,500 |$42,000 | |(4) Budgeted fixed manufacturing overhead |$30 |$42 |$140 |$140 |$56 | |rate per direct manufacturing labor hour | | | | | | |($10,500 ( Row 2) | | | | | | | |Budgeted Costs Based on Quarterly | | |Manufacturing Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$ 1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 10,500 | 10,500 | |($42 ( 250 hours; $140 ? 5 hours) | | | |Total manufacturing costs |$21,250 |$13,725 | |Divided by pools manufactured each quarter | ? 500 | ? 150 | |Manufacturing cost per pool |$ 42. 50 |$ 91. 50 | 2. | |Budgeted Costs Based on Annual Manufacturing | | |Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 14,000 | 4,200 | |($56 ( 250 hours; 75 hours) | | | |Total manufacturing costs |$24,750 |$7,425 | |Divided by pools manufactured each quarter | ( 500 | ( 150 | |Manufacturing cost per pool |$ 49. 50 |$49. 50 | 3. | |2nd Quarter |3rd Quarter | |Prices based on quarterly budgeted manufacturing overhead rates calculated in |$55. 25 |$118. 5 | |requirement 1 | | | |($42. 50 ( 130%; $91. 50 ( 130%) | | | |Price based on annual budgeted manufactur ing overhead rates calculated in |$64. 35 |$64. 35 | |requirement 2 | | | |($49. 50 ( 130%; $49. 50 ( 130%) | | | Splash should use the budgeted annual manufacturing overhead rate because capacity decisions are based on longer annual periods rather than quarterly periods. Prices should not vary based on quarterly fluctuations in production. Splash could vary prices based on market conditions and demand for its pools. In this case, Splash would charge higher prices in quarter 2 when demand for its pools is high. Pricing based on quarterly budgets would cause Splash to do the opposite—to decrease rather than increase prices! 4-23(10–15 min. ) Accounting for manufacturing overhead. 1. Budgeted manufacturing overhead rate= [pic] = $30 per machine-hour 2. Work-in-Process Control7,350,000 Manufacturing Overhead Allocated7,350,000 (245,000 machine-hours ( $30 per machine-hour = $7,350,000) 3. 7,350,000– $7,300,000 = $50,000 overallocated, an insignificant amount of actual manufacturing overhead costs $50,000 ? $7,300,000 = 0. 68%. Manufacturing Overhead Allocated7,350,000 Manufactu ring Department Overhead Control7,300,000 Cost of Goods Sold50,000 4-24(35(45 min. ) Job costing, journal entries. Some instructors may also want to assign Exercise 4-25. It demonstrates the relationships of the general ledger to the underlying subsidiary ledgers and source documents. 1. An overview of the product costing system is: 2. 3. This answer assumes COGS given of $4,020 does not include the writeoff of overallocated manufacturing overhead. |2. (1) Materials Control |800 | | | |Accounts Payable Control | |800 | | |(2) Work-in-Process Control |710 | | | |Materials Control | |710 | | |(3) Manufacturing Overhead Control |100 | | | |Materials Control | |100 | | |(4) Work-in-Process Control |1,300 | | | |Manufacturing Overhead Control |900 | | | |Wages Payable Control | |2,200 | | |(5) Manufacturing Overhead Control | 400 | | | |Accumulated Depreciation––buildings and | | | | |manufacturing equipment | |400 | | |(6) Manufacturing Overhead Control | 550 | | | |Mi scellaneous accounts | |550 | | |(7) Work-in-Process Control |2,080 | | | |Manufacturing Overhead Allocated | |2,080 | | |(1. 60 ( $1,300 = $2,080) | | | | |(8) Finished Goods Control |4,120 | | | |Work-in-Process Control |4,120 | | |(9) Accounts Receivable Control (or Cash) |8,000 | | | |Revenues | |8,000 | | |(10) Cost of Goods Sold |4,020 | | | |Finished Goods Control | |4,020 | | |(11) Manufacturing Overhead Allocated |2,080 | | | |Manufacturing Overhead Control | |1,950 | | |Cost of Goods Sold | |130 | 3. |Materials Control | |Bal. /1/2011 |100 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control | |(3) Manufacturing Overhead Control (Materials |710 | |(Purchases) |800 |used) | | | | | |100 | |Bal. 12/31/2011 |90 | | | |Work-in-Process Control | |Bal. /1/2011 |60 |(8) Finished Goods Control (Goods completed) | | |(2) Materials Control (Direct | | |4,120 | |materials) |710 | | | |(4) Wages Payable Control (Direct | | | | |manuf. labor) | | | | |(7) Manuf. Overhead Allocated |1,300 | | | | | | | | | |2,080 | | | |Bal. 2/31/2011 |30 | | | |Finished Goods Control | |Bal. 1/1/2011 |500 |(10) Cost of Goods Sold |4,020 | |(8) WIP Control | | | | |(Goods completed) |4,120 | | | |Bal. 12/31/2011 |600 | | | Cost of Goods Sold | |(10) Finished Goods Control (Goods | |(11) Manufacturing Overhead Allocated (Adjust | | |sold) |4,020 |for overallocation) | | | | | |130 | |Bal. 12/31/2011 |3,890 | | | |Manufacturing Overhead Control | | (3) Materials Control (Indirect materials)| |(11) To close |1,950 | |(4) Wages Payable Control (Indirect manuf. |100 | | | |labor) | | | | |(5) Accum. Deprn. Control (Depreciation) |900 | | | |(6) Accounts Payable Control | | | | |(Miscellaneous) |400 | | | | | | | | | |550 | | | |Bal. |0 | | | Manufacturing Overhead Allocated | |(11) To close |2,080 |(7) Work-in-Process Control (Manuf. overhead | | | | |allocated) |2,080 | | | |Bal. | 0 | 4-25(35 minutes) Journal entries, T-accounts, and source documents. 1. i. Direct Materials Control 124,000 Accounts Payable Control124,000 Source Document: Purchase Invoice, Receiving Report Subsidiary Ledger: Direct Materials Record, Accounts Payable ii. Work in Process Control a 122,000 Direct Materials Control122,000 Source Document: Material Requisition Records, Job Cost Record Subsidiary Ledger: Direct Materials Record, Work-in-Process Inventory Records by Jobs iii. Work in Process Control80,000 Manufacturing Overhead Control54,500 Wages Payable Control134,500 Source Document: Labor Time Sheets, Job Cost Records Subsidiary Ledger:, Manufacturing Overhead Records, Employee Labor Records, Work-in-Process Inventory Records by Jobs iv. Manufacturing Overhead Control129,500 Salaries Payable Control 20,000 Accounts Payable Control 9,500 Accumulated Depreciation Control 30,000 Rent Payable Control 70,000 Source Document: Depreciation Schedule, Rent Schedule, Maintenance wages due, Invoices for miscellaneous factory overhead items Subsidiary Ledger: Manufacturing Overhead Records v. Work in Process Control200,000 Manufacturing Overhead Allocated200,000 ($80,000 [pic] $2. 50) Source Document: Labor Time Sheets, Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs vi. Finished Goods Control b387,000 Work in Process Control387,000 Source Document: Job Cost Record, Completed Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs, Finished Goods Inventory Records by Jobs vii. Cost of Goods Sold c432,000 Finished Goods Control432,000 Source Document: Sales Invoice, Completed Job Cost Record Subsidiary Ledger: Finished Goods Inventory Records by Jobs viii. Manufacturing Overhead Allocated200,000 Manufacturing Overhead Control ($129,500 + $54,500)184,000 Cost of Goods Sold 16,000 Source Document: Prior Journal Entries ix. Administrative Expenses 7,000 Marketing Expenses120,000 Salaries Payable Control30,000 Accounts Payable Control90,000 Accumulated Depreciation, Office Equipment 7,000 Source Document: Depreciation Schedule, Marketing Payroll Request, Invoice for Advertising, Sales Commission Schedule. Subsidiary Ledger: Employee Salary Records, Administration Cost Records, Marketing Cost Records. aMaterials used = [pic] + Purchases – [pic] [pic] b[pic] = [pic] + [pic] – [pic] [pic] cCost of goods sold = [pic] + [pic] – [pic] [pic] 2. T-accounts Direct Materials Control | |Bal. 1/1/2011 |9,000 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control (Purchases) | | |122,000 | | |124,000 | | | |Bal. 12/31/2011 |11,000 | | | Work-in-Process Control | |Bal. 1/1/2011 |6,000 |(6) Finished Goods Control (Cost of goods | | |(2) Materi als Control | |manufactured) | | |(Direct materials used) |122,000 | |387,000 | |(3) Wages Payable Control (Direct manuf. labor)| | | | |(5) Manuf. Overhead Allocated |80,000 | | | | | | | | | |200,000 | | | |Bal. 12/31/2011 |21,000 | | | |Finished Goods Control | |Bal. 1/1/2011 |69,000 |(7) Cost of Goods Sold |432,000 | |(6) WIP Control | | | | |(Cost of goods manuf. ) |387,000 | | | |Bal. 2/31/2011 |24,000 | | | |Cost of Goods Sold | |(7) Finished Goods Control (Goods sold) | |(8) Manufacturing Overhead Allocated (Adjust | | | |432,000 |for overallocation) | | | | | |16,000 | | | | | | Manufacturing Overhead Control | |(3) Wages Payable Control | |(8) To close |184,000 | |(Indirect manuf. labor) |54,500 | | | |(4) Salaries Payable Control (Maintenance) | | | | |(4) Accounts Payable Control (Miscellaneous) |20,000 | | | |(4) Accum. Deprn. Control (Depreciation) | | | | |(4) Rent Payable Control (Rent) |9,500 | | | | | | | | | |30,000 | | | | | | | | | |70,000 | | | |Bal. |0 | | | |Manufacturing Overhead Allocated | |(8) To close |200,000 |(5) Work-in-Process Control (Manuf. verhead | | | | |allocated) | | | | | |200,000 | | | |Bal. | 0 | 4-26(45 min. )Job costing, journal entries. Some instructors may wish to assign Problem 4-24. It demonstrates the relationships of journal entries, general ledger, subsidiary ledgers, and source documents. 1. An overview of the product-costing system is 2. Amounts in millions. (1) Materials Control |150 | | |Accounts Payable Control | |150 | |(2) Work-in-Process Control |145 | | |Materials Control | |145 | |(3) Manufacturing Department Overhead Control | 10 | | |Materials Control | |10 | |(4) Work-in-Process Control | 90 | | |Wages Payable Control | |90 | |(5) Manufacturing Department Overhead Control | 30 | | |Wages Payable Control | |30 | |(6) Manufacturing Department Overhead C ontrol | 19 | | |Accumulated Depreciation | |19 | |(7) Manufacturing Department Overhead Control | 9 | | |Various liabilities | |9 | |(8) Work-in-Process Control | 63 | | |Manufacturing Overhead Allocated | |63 | |(9) Finished Goods Control |294 | | |Work-in-Process Control | |294 | |(10a) Cost of Goods Sold |292 | | |Finished Goods Control | |292 | |(10b) Accounts Receivable Control (or Cash ) |400 | | |Revenues | |400 | The posting of entries to T-accounts is as follows: |Materials Control | |Work-in-Process Control | |Bal 12 |(2) 145 | |Bal. |(9) 294 | | | | |(2) 145 | | | | | |(4) 90 | | | | | |(8) 63 | | |(1) 150 |(3) 10 | | | | |Bal. 7 | | | | | | | | | | | | | | |Bal. | | |Finished Goods Control | |Cost of Goods Sold | |Bal. 6 |(10a) 292 | |(10a) 292 | | |(9) 294 | | |(11) 5 | | |Bal. 8 | | | | | |Manufacturing Department | | |Overhead Control | |Manufacturing Overhead Allocated | |(3) 10 |(11) 68 | |(11) 63 |(8) 63 | |(5) 30 | | | | | |(6) 19 | | | | | |(7) 9 | | | | | Accounts Payable Control | |Wages Payable Control | | |(1) 150 | | |(4) 90 | | | | | |(5) 30 | |Accumulated Depreciation | |Various Liabilities | | |(6) 19 | | |(7) 9 | Accounts Receivable Control | |Revenues | |(10b) 400 | | | |(10b) 400 | | | | | | | The ending balance of Work-in-Process Con trol is $6. 3. (11) Manufacturing Overhead Allocated63 Cost of Goods Sold5 Manufacturing Department Overhead Control68 Entry posted to T-accounts in Requirement 2. 4-27(15 min. )Job costing, unit cost, ending work in progress. 1. Direct manufacturing labor rate per hour |$26 |   | |Manufacturing overhead cost allocated |$20 |   | |per manufacturing labor-hour | | | |   |Job M1 |Job M2 | |Direct manufacturing labor costs |$273,000 |$208,000 | |Direct manufacturing labor hours ($273,000[pic]$26; | 10,500 | 8,000 | |$208,000[pic]$26) | | | |Manufacturing overhead cost allocated (10,500 [pic] $20; |$210,000 |$160,000 | |8,000 [pic] $20) | | | | | | | |Job Costs May 2011 |Job M1 |Job M2 | |Direct materials |$ 78,000 |$ 51,000 | |Direct manufacturing labor | 273,000 | 208,000 | |Manufacturing overhead allocated | 210,000 | 160,000 | |Total costs |$561,000 |$419,000 | 2. |Number of pipes produced for Job M1 |1,100 |   | |Cost per pipe ($561,000 [pic]1,100) |$510 |   | 3. Finishe d Goods Control561,000 Work-in-Process Control 561,000 4. Rafael Company began May 2011 with no work-in-process inventory. During May, it started and finished M1. It also started M2, which is still in work-in-process inventory at the end of May. M2’s manufacturing costs up to this point, $419,000, remain as a debit balance in the Work-in-Process Inventory account at the end of May 2011. 4-28(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for professional labor=$59 per professional labor-hour Actual indirect cost rate = [pic]=$42 per professional labor-hour [pic] = [pic]=$55 per professional labor-hour Budgeted indirect cost rate = [pic]=$43 per professional labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$59 |$59 |$55 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$42 |$43 |$43 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. |(a) |(b) |(c) | | Actual |Normal |Variation o f | | |Costing |Costing |Normal Costing | |Direct Costs |$59 ( 160 = $ 9,440 |$59 ( 160 = $ 9,440 |$55 ( 160 = $ 8,800 | |Indirect Costs |$42 ( 160 = 6,720 |$43 ( 160 = 6,880 |$43 ( 160 = 6,880 | |Total Job Costs |$16,160 |$16,320 |$15,680 | All three costing systems use the actual professional labor time of 160 hours. The budgeted 150 hours for the Pierre Enterprises audit job is not used in job costing. However, Chico may have used the 150 hour number in bidding for the audit. The actual costing figure of $16,160 is less than the normal costing figure of $16,320 because the actual indirect-cost rate ($42) is less than the budgeted indirect-cost rate ($43). The normal costing figure of $16,320 is more than the variation of normal costing (based on budgeted rates for direct costs) figure of $15,680, because the actual direct-cost rate ($59) is more than the budgeted direct-cost rate ($55). Although not required, the following overview diagram summarizes Chico’s job-costing system. [pic] 4-29(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for architectural labor=$92 per architectural labor-hour Actual indirect cost rate = [pic]=$50 per architectural labor-hour [pic] = [pic]=$90 per architectural labor-hour Budgeted indirect cost rate = [pic]=$54 per architectural labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$92 |$92 |$90 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$50 |$54 |$54 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. (a) |(b) |(c) | | |Actual |Normal |Var iation of | | |Costing |Costing |Normal Costing | |Direct Costs |$92 ( 250 = $23,000 |$92 ( 250 = $23,000 |$90 ( 250 = $22,500 | |Indirect Costs |$50 ( 250 = 12,500 |$54 ( 250 = 13,500 |$54 ( 250 = 13,500 | |Total Job Costs |$35,500 |$36,500 |$36,000 | All three costing systems use the actual architectural labor time of 250 hours. The budgeted 275 hours for the Champ Tower job is not used in job costing. However, Braden Brothers may have used the budgeted number of hours in bidding for the job. 30. (30 min. ) Proration of overhead. [pic] = [pic] [pic] 2. Overhead allocated = 50% [pic] Actual direct manufacturing labor cost = 50% [pic] $228,000 = $114,000 |Underallocated |= |Actual |– |Allocated plant | | | |manufacturing | |manufacturing | |overhead costs | | | |overhead | |overhead costs | | | | = $117,000 – $114,000 = $3,000 Underallocated manufacturing overhead = $3,000 3a. All underallocated manufacturing overhead is written off to cost of goods sold. Both work in process (WIP) and finished goods inventory remain unchanged. |Account |Dec. 31, 2011 |Proration of $3,000 |Dec. 31, 2011 | | |Balance |Underallocated |Balance | | |(Before Proration) |Manuf. Overhead |(After Proration) | | |(1) |(2) |(3) = (1) + (2) | |WIP |$ 50,700 |$ 0 |$ 50,700 | |Finished Goods |245,050 |0 |245,050 | |Cost of Goods Sold | 549,250 | 3,000 | 552,250 | |Total |$845,000 |$3,000 |$848,000 | 3b. Underallocated manufacturing overhead prorated based on ending balances: |Account |Dec. 31, 2011 Account |Account |Proration of $3,000 |Dec. 1, 2011 Account | | |Balance |Balance as a |Underallocated |Balance | | |(Before Proration) |Percent of Total |Manuf. Overhead |(After Proration) | | |(1) |(2) = (1) ? $845,000 |(3) = (2)[pic]$3,000 |(4) = (1) + (3) | |WIP |$ 50,700 |0. 06 |0. 06 [pic] $3,000 = $ 180 |$ 50,880 | |Finished Goods |245,050 |0. 29 |0. 29 [pic] $3,000 = 870 |245,920 | |Cost of Goods Sold | 549,250 |0. 65 |0. 5 [pic] $3,000 = 1,950 | 551,200 | |Total |$845,000 |1. 00 |$3,000 |$848,000 | 3c. Underallocated manufacturing overhead prorated based on 2011 overhead in ending balances: |Account |Dec. 31, 2011 |Allocated Manuf. |Allocated Manuf. Overhead |P roration of $3,000 |Dec. 31, 2011 | | |Account |Overhead in |in |Underallocated |Account | | |Balance |Dec. 31, 2011 Balance |Dec. 31, 2011 |Manuf. Overhead |Balance | | |(Before Proration) |(Before Proration) |Balance as a |(4) = (3)[pic]$3,000 |(After Proration) | | |(1) |(2) |Percent of Total | |(5) = (1) + (4) | | | | |(3) = (2) ? $114,000 | | | |WIP |$ 50,700 |$ 10,260a |0. 09 |0. 09 [pic] $3,000 = $ 270 |$ 50,970 | |Finished Goods |245,050 |29,640b |0. 26 |0. 6 [pic] $3,000 = 780 |245,830 | |Cost of Goods Sold | 549,250 | 74,100c |0. 65 |0. 65 [pic] $3,000 = 1,950 | 551,200 | |Total | $845,000 |$114,000 |1. 00 | $3,000 | $848,000 | a,b,c Overhead allocated = Direct manuf. labor cost[pic]50% = $20,520; $59,280; $148,200[pic]50% 4. Writing off all of the underallocated manufacturing overhead to Cost of Goods Sold (CGS) is usually warranted when CGS is large relative to Work-in-Process and Finished Goods Inventory and the underallocated manufacturing overhead is immaterial. Both these conditions apply in this case. ROW should write off the $3,000 underallocated manufacturing overhead to Cost of Goods Sold Account. 4-31 (20(30 min)Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the job-costing system is: [pic] 2. Budgeted manufacturing overhead divided by allocation base: a. Machining Department: [pic]= $52 per machine-hour b. Finishing Department: [pic]= 194% of direct manufacturing labor costs 3. Machining Department overhead, $52 ( 130 machine-hours$6,760 Finishing Department overhead, 194% of $1,100 2,134 Total manufacturing overhead allocated$8,894 4. Total costs of Job 431: Direct costs: Direct materials––Machining Department$15,500 ––Finishing Department5,000 Direct manufacturing labor—Machining Department400 —Finishing Department 1,100$22,000 Indirect costs: Machining Department overhead, $52 ( 130$ 6,760 Finishing Department overhead, 194% of $1,100 2,134 8,894 Total costs$30,894 The per-unit product cost of Job 431 is $30,894 ? 400 units = $77. 235 per unit The point of this part is (a) to get the definitions straight and (b) to underscore that overhead is allocated by multiplying the actual amount of the allocation base by the budgeted rate. 5. MachiningFinishing Manufacturing overhead incurred (actual)$11,070,000$8,236,000 Manufacturing overhead allocated 210,000 hours ( $5210,920,000 94% of $4,400,000 8,536,000 Underallocated manufacturing overhead$ 150,000 Overallocated manufacturing overhead$ 300,000 Total overallocated overhead = $300,000 – $150,000 = $150,000 6. A homogeneous cost pool is one where all costs have the same or a similar cause-and-effect or benefits-received relationship with the cost-allocatio n base. Fasano likely assumes that all its manufacturing overhead cost items are not homogeneous. Specifically, those in the Machining Department have a cause-and-effect relationship with machine-hours, while those in the Finishing Department have a cause-and-effect relationship with direct manufacturing labor costs. Fasano believes that the benefits of using two cost pools (more accurate product costs and better ability to manage costs) exceeds the costs of implementing a more complex system. 4-32(15(20 min. ) Service industry, job costing, law firm. 1. [pic] 2. [pic]= [pic] =[pic] =$65 per professional labor-hour Note that the budgeted professional labor-hour direct-cost rate can also be calculated by dividing total budgeted professional labor costs of $2,600,000 ($104,000 per professional ( 25 professionals) by total budgeted professional labor-hours of 40,000 (1,600 hours per professional ( 25 professionals), $2,600,000 ( 40,000 = $65 per professional labor-hour. [pic][pic]= [pic] [pic] =[pic] =$55 per professional labor-hour |4. |Richardson |Punch | |Direct costs: | | | |Professional labor, $65 ( 100; $65 ( 150 |$ 6,500 |$ 9,750 | |Indirect costs: | | | |Legal support, $55 ( 100; $55 ( 150 |5,500 |8,250 | | |$12,000 |$18,000 | 4-33(25–30 min. Service industry, job costing, two direct - and indirect-cost categories, law firm (continuation of 4-32). Although not required, the following overview diagram is helpful to understand Keating’s job-costing system. [pic] |1. |Professional |Professional | | |Partner Labor |Associate Labor | |Budgeted compensation per professional |$ 200,000 |$80,000 | |Divided by budgeted hours of billable | | | |time per professional |? 1,600 |? ,600 | |Budgeted direct-cost rate |$125 per hour* |$50 per hour†  | *Can also be calculated as [pic]= [pic]= [pic]=$125 † Can also be calculated as [pic]= [pic]= [pic]=$ 50 |2. |General |Secretarial | | |Support |Support | |Budgeted total costs |$1,800,000 |$400,000 | |Divided by budgeted quantity of allocation base |? 40,000 hours |? ,000 hours | |Budgeted indirect cost rate |$45 per hour |$50 per hour | |3. |Richardson |Punch | |Direct costs: | | | |Professional partners, | | | |$125 ( 60 hr. ; $125 ( 30 hr. |$7,500 |$3,750 | |Professional associates, | | | |$50 ( 40 hr. ; $50 ( 120 hr. 2,000 |6,000 | |Direct costs |$ 9,500 |$ 9,750 | |Indirect costs: | | | |General support, | | | |$45 ( 100 hr. ; $45 ( 150 hr. |4,500 |6,750 | |Secretarial support, | | | |$50 ( 60 hr. ; $50 ( 30 hr. 3,000 |1,500 | |Indirect costs |7,500 |8,250 | |Total costs |$17,000 |$18,000 | |4. |Richardson |Punch | |Single direct – Single indirect | | | |(from Problem 4-32) |$12,000 |$18,000 |Multiple direct – Multiple indirect | | | |(from requirement 3 of Problem 4-33) |17,000 |18,000 | |Difference |$ 5,000 |$ 0 | | |undercosted |no change | The Richardson and Punch jobs differ in their use of resources. The Richardson job has a mix of 60% partners and 40% associates, while Punch has a mix of 20% partners and 80% associates. Thus, the Richardson job is a relatively high user of the more costly partner-related resources (both direct partner costs and indirect partner secretarial support). The Punch job, on the other hand, has a mix of partner and associate-related hours (1  :  4) that exactly equals the mix of partner and associate hours for the firm as a whole. The refined-costing system in Problem 4-33 increases the reported cost in Problem 4-32 for the Richardson job by 41. % (from $12,000 to $17,000) while it happens to correctly cost the Punch job. 4-34(20(25 min. ) Proration of overhead. [pic] 2. [pic]=[pic] – [pic] =$4,900,000 – $4,500,000* =$400,000 *$60 ( 75,000 actual machine-hours = $4,500,000 a. Write-off to Cost of Goods Sold | |Dec. 31, 2011 |Write-off |Dec. 31, 2011 | | |Account |of $400,000 |Account | | |Balance |Underallocated |Balance | |Account |(Before Proration) |Manufacturing (After Proration) | |(1) |(2) |Overhead |(4) = (2) + (3) | | | |(3) | | | | | | | |Work in Process |$ 750,000 |$ 0 |$ 750,000 | |Finished Goods |1,250,000 |0 |1,250,000 | |Cost of Goods Sold |8,000,000 |400,000 |8,400,000 How to cite Cost Accounting Answers, Essay examples

Occupational Health and Safety Deals

Question: Discuss about the Occupational Health and Safety Deals. Answer: Introduction Occupational health and safety deals with the control of health-related dangers that touch on physical and environmental risks at the workplace. These risks may incorporate synthetic operators and solvents, substantial metals, for example, lead and mercury, physical specialists, for example, noisy commotion or vibration, and physical perils, for example, power or perilous hardware. Work related wellbeing issues are regularly given less attention and not treated with the seriousness that is required. Most important to note is that issues related to workers wellbeing and safety should be given first priority in each work environment. This paper will essentially shed light on work related health safety by using photos and images to bring clarity of meaning. Photo 1 The above photograph demonstrates a specialist, shielded from a synthetic presentation contained inside a response vessel, furnished with neighborhood deplete ventilation at the opening of the vessel, outlined to suck away any gasses or vapors as they radiate from the vessel. What is more, he is wearing individual defensive hardware comprising of an air hood supplied by channeled breathing air, and in addition elastic gloves, wellbeing shoes and other skin protection. In his case, there are in this manner a good distance to shield the worker from presentation. Photo 2 The above photograph demonstrates that businesses will soon be required to electronically present certain records of work environment wounds. This incorporates wellbeing and wellbeing preparing for laborers who are included in unsafe waste expulsion. Laborers have the privilege to be protected at work and air their concerns regarding the presence of unsafe conditions. A steady work environment society is the bedrock of a solid working environment. Photo 3 The above photo depicts a woman taking a gander at her work on a machine at a generation line in Britain in the midst of World War II. Her eyes are not secured. Today, such practice would not be permitted in most industrialized countries that hold quick to word related wellbeing and security for laborers. In various countries, such rules are still either frail or nonexistent. Experts don't make dangers - generally speaking the dangers are fused with the workplace. Obliging workers to put on guarded pieces of clothing which is unsuitable for the air of your region is an instance of convincing workers to endeavor to change in accordance with unsafe conditions, which is furthermore moving the commitment from organization to the laborer. Photo 4 The above photo exhibits that a compelling word related wellbeing and security program requires strong organization obligation and worker speculation. With a particular finished objective to develop a productive work related wellbeing and security program, it is vital that there be strong organization obligation and strong worker enthusiasm for the push to make and keep up an ensured and sound workplace. A reasonable organization addresses all business related dangers, not only those secured by government standards. All levels of organization must make work related wellbeing and safety a need. They ought to bestow this by going out into the worksite to talk with laborers about their stresses and to watch work techniques and apparatus. In each workplace, the lines of commitment from beginning to end ought to be clear, and the bosses should know who is accountable for different prosperity and security issues. Conclusion and Findings Supervisors in any workplace have a decent and frequently legal commitment to secure their workers. Business related incidents and risks are ordinary in all parts of the world and consistently have various quick and atypical negative results for laborers and their families. A single setback or disorder can mean monster budgetary adversity to both laborers and supervisors. Capable workplace prosperity and security tasks can save the lives of workers by diminishing risks and their results. Convincing activities can also influence both expert certification and effectiveness, and can save organizations a considerable measure of money.

The Fate of a Hero in Beowulf Essay Example For Students

The Fate of a Hero in Beowulf Essay The Fate of a HeroFor a brief while your strength is in bloom/ but it fades quickly; and soon there will follow/ illness or the sword to lay you low and death will arrive, dear warrior, to sweep you away(1761-8). Hrothgar bestows his wisdom onto Beowulf after Beowulf has defeated Grendel and his mother. Hrothgar reminds him not to let pride overcome him for everything is eventually defeated due to the power of fate. This exemplifies a theme woven throughout the story of Beowulf. Beowulf is presented as a valiant hero, slaying beasts with his mighty strength and demonstrating the importance of the balance between wisdom and strength, but as the story unfolds Beowulf slowly loses his vitality until eventually he is defeated. This shows the power of fate has on everyone; no exceptions. This paper will demonstrate the heroic qualities of Beowulf and show his gradual decline through the approaches and outcomes of his three battles with the monsters. In the beginning of the story, Beowulfs journey brings him to the land of the Danes where he is first intruded upon by a coast guard. Immediately upon seeing Beowulf the coast guard remarks on his impressive appearance. Nor have I seen/ a mightier man-at-arms on this Earth/ than the one standing here: unless I am mistaken,/ he is truly noble (247-50). A warrior named Wulfgar, impressed by Beowulf and his men, delivers his request for passage into the land of Denmark from King of the Danes, Hrothgar. His family background and reputation are familiar to Hrothgar, and he eagerly welcomes them to Denmark. Wulfgar reports back to Beowulf, My lord, the conquering king of Danes, bids me announce that he knows you ancestry: also that he welcomes you here to Herot (391-3). This scene shows the importance of appearance and reputation, without which Beowulf may never have been admitted to the land of the Danes at all. Once he gains passage into Denmark, Beowulf talks with Hrothgar and his closest followers in the mead hall about ho w he will destroy this beast or die trying. I meant to perform to the uttermost what your people wanted or perish in the attempt, in the fiends clutches. And I shall fulfill that purpose, prove myself with a proud deed or meet my death here in the mead-hall (634-8). We will write a custom essay on The Fate of a Hero in Beowulf specifically for you for only $16.38 $13.9/page Order now His speech to Hrothgar shows Beowulfs courage and confidence in his abilities. He also chooses not use any weapons or armor of any kind. I hereby renounce/ sword and the shelter of the broad shield,/ the heavy war-board: hand-to-hand/ is how it will be (436-8). His unsurpassed power is validated after the gruesome description of how Grendel destroys one of Beowulfs followers. Grendel struck suddenly and started in; he grabbed and mauled a man on his bench, bit into his bone-lappings, bolted down his blood and gorged on him in lumps, leaving the body utterly lifeless eaten up hand and foot (739-44). This destruction scene further emphasizes that the strength and power of Grendel seem to be no match for humankind. Yet as the monster turns to lash at Beowulf, Beowulf simply grabs onto his arm inflicting the most gut-wrenching pain the monster has ever experienced. He eventually rips off the arm off of this once unstoppable beast and Grendel returns to his liar to die. Beowulf defeats Gr endel in what seems to be a fairly simple fight with his bare human strength. The death of Grendel brings Beowulf another battle. Grendels mother is angered by the death of her only child and tries to avenge his death. Before Beowulf goes into the water to seek out Grendels mother, he speaks in much more detail about plans to be carried out in case of his death. Although he is indifferent to death (1443) the possibility of it hangs over him. Beowulf approaches this battle with similar levels of confidence but this time he covers himself in armor and uses a mighty sword. the mesh of chain-mail on Beowulfs shoulder shielded his life,(1547-8). Beowulfs original sword proves to be useless against this beast, and if not for the ancient sword Beowulf found in her liar, he may not come out victorious. These materials are a vital component of Beowulfs success which compares with the defeat of Grendel, where he only needed his bare hands to finish off the monster. It was a hard-fought, a desperate affair/ that could have gone badly; if God had not helped me,/ the outco me would have been quick and fatal (1666-8). He attributes finding that great sword as being a gift from God. Fate presents him with a way to defeat the monster when all seemed hopeless. This fight is a much harder struggle for Beowulf showing the gradual loss of his strength and vigor. Although Beowulf possesses the mighty ability to slay these two untamable beasts, he demonstrates his balance between strength and wisdom in his dealings with Unferth. In order to be a true hero he must have this unsurpassed strength and power but also know when to use it. When they first meet Unferth doubts his capabilities. ..this time you will be worsted; no one has ever/ outlasted an entire night against Grendel (527-8). Rather than getting angry or discouraged by Unferths insults, Beowulf replies by politely putting him in his place and pointing out that if Unferth were as brave as he was then Unferth himself would have slain Grendel and put an end to all this violence earlier. After Beowulf has defeated Grendel, Unferth begins to respect his power and strength. In recognition, he offers Beowulf a sword to use in battle against Grendels mother. The sword proves to be useless against the beast. Yet Beowulf never rags on him for giving such an inadequate sword for a gift. Instead, he told Unferth he had found it to be a friend in battle/ and a powerful help; he put no blame/ on the blades cutting edge. He was a considerate man (1810-12). These events show the wisdom Beowulf possesses. Despite Unferths immaturity, he realizes it would do him no good to humiliate Unferth and make an enemy with the Danes. He shows he has the knowledge to pick and choose his battles. .u0a3524fe2ff403dcc347b8c66862fecd , .u0a3524fe2ff403dcc347b8c66862fecd .postImageUrl , .u0a3524fe2ff403dcc347b8c66862fecd .centered-text-area { min-height: 80px; position: relative; } .u0a3524fe2ff403dcc347b8c66862fecd , .u0a3524fe2ff403dcc347b8c66862fecd:hover , .u0a3524fe2ff403dcc347b8c66862fecd:visited , .u0a3524fe2ff403dcc347b8c66862fecd:active { border:0!important; } .u0a3524fe2ff403dcc347b8c66862fecd .clearfix:after { content: ""; display: table; clear: both; } .u0a3524fe2ff403dcc347b8c66862fecd { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u0a3524fe2ff403dcc347b8c66862fecd:active , .u0a3524fe2ff403dcc347b8c66862fecd:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u0a3524fe2ff403dcc347b8c66862fecd .centered-text-area { width: 100%; position: relative ; } .u0a3524fe2ff403dcc347b8c66862fecd .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u0a3524fe2ff403dcc347b8c66862fecd .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u0a3524fe2ff403dcc347b8c66862fecd .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u0a3524fe2ff403dcc347b8c66862fecd:hover .ctaButton { background-color: #34495E!important; } .u0a3524fe2ff403dcc347b8c66862fecd .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u0a3524fe2ff403dcc347b8c66862fecd .u0a3524fe2ff403dcc347b8c66862fecd-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u0a3524fe2ff403dcc347b8c66862fecd:after { content: ""; display: block; clear: both; } READ: How can students be moviated to stay in hs EssayBeowulf gains respect of the Danes and returns to his native land. After years of protecting and serving the Geat nation, he received news of the fierce dragon that was wreaking havoc all over his land. His reaction to this news was quite varied compared to the reaction upon news of the monsters of Denmark. His mind was in turmoil, unaccustomed anxiety and gloom confused his brain; the fire-dragon had razed the coastal region and reduced forts and earthworks to dust and ashes, so the war-king planned and plotted his revenge (2331-6). His worry and fear are not expressed in the previous battles and never before is the planning or plotting process stressed as it is in this case. Then he gathers his men but before he embarks on his mission to kill the dragon he speaks to the Geats. He tells the sad story of the death of Herebeald by his own brother Haethcyn and the sorrow it caused the Geat people. He also expresses the endless cycle of violence that has been occurring as the Sweds and Geats take turn avenging one anothers deaths. These tragic stories are hardly a way to motivate his people before he goes in to battle. This hints that Beowulf is aware of his age and diminished strength and seems unsure of his fate. He was sad at heart,/ unsettled yet ready, sensing his death./ His fate hovered near, unknowable but certain;/ it would soon claim his coffered soul, part life from limb (2419-22). Rather than departing for battle with a sense of hope and excitement he leaves with a feeling of sorrow foreshadowing the eve nts to come. He also ensures he is well protected by his mail-shirt and shield (2524) knowing he is unable to fight the mighty dragon without the aid of his weaponry. He gives it his all but comes out unsuccessful. If not for the help of one of his comrades, Wiglaf, Beowulf would have easily been defeated. Wiglaf sunk his sword into the dragons belly which weakened his fire breathing flames. Only then was Beowulf able to use his stabbing knife to give the dragon a deadly wound. Similar to the fight with Grendels mother, Beowulf is unable to defeat the monster without the help of outside influences. After leaving Wiglaf with some details about his funeral plans and seeing the treasure he thought he won for his people Beowulf dies. His death signifies the great role of fate among all aspects of life. Wiglaf learns as he watches Beowulfs life flee form his body that nothing and no one, no matter how great, can last forever, there was no way/ he could preserve his lords life on earth/ o r alter in the least the Almightys will (2855-7). During some of Beowulfs last words he realizes all the good he has brought to his nation and seems to accept his fate. For fifty years I ruled this nation. No king of any neighboring clan would dare face me with troops, no one had the power to intimidate me. I took what came, cared for and stood by things in my keeping, never fomented quarrels, never swore to a lie. All this consoles me(2732-9). Although Beowulf may accept his destiny the fate of the Geat nation he leaves behind is unknown. It seems that without the power and strength with which Beowulf had protected their nation they may be doomed. The feuds with the Sweds will be revived they will cross our borders and attack in force when they find out Beowulf is dead (3001-3). There is a hint that the fall of Beowulf may in turn become the fall of the entire Geat nation, which only further emphasizes the impact he made while serving the Geats. .ua90ccd3fc6504fd0001caa259f18899e , .ua90ccd3fc6504fd0001caa259f18899e .postImageUrl , .ua90ccd3fc6504fd0001caa259f18899e .centered-text-area { min-height: 80px; position: relative; } .ua90ccd3fc6504fd0001caa259f18899e , .ua90ccd3fc6504fd0001caa259f18899e:hover , .ua90ccd3fc6504fd0001caa259f18899e:visited , .ua90ccd3fc6504fd0001caa259f18899e:active { border:0!important; } .ua90ccd3fc6504fd0001caa259f18899e .clearfix:after { content: ""; display: table; clear: both; } .ua90ccd3fc6504fd0001caa259f18899e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua90ccd3fc6504fd0001caa259f18899e:active , .ua90ccd3fc6504fd0001caa259f18899e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua90ccd3fc6504fd0001caa259f18899e .centered-text-area { width: 100%; position: relative ; } .ua90ccd3fc6504fd0001caa259f18899e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua90ccd3fc6504fd0001caa259f18899e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua90ccd3fc6504fd0001caa259f18899e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua90ccd3fc6504fd0001caa259f18899e:hover .ctaButton { background-color: #34495E!important; } .ua90ccd3fc6504fd0001caa259f18899e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua90ccd3fc6504fd0001caa259f18899e .ua90ccd3fc6504fd0001caa259f18899e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua90ccd3fc6504fd0001caa259f18899e:after { content: ""; display: block; clear: both; } READ: Analysis of Because I Could Not Stop for Death EssayWiglaf seems to emphasize this idea in his words. Often when one man follows his own will/ many are hurt (3077-8). For the first time in the story the idea is presented that Beowulf may have failed his people. His choice to conquer this dragon seems to be the obvious choice for a warrior. He must protect his people. But Beowulf seems so caught up in the surreal threats such as, monsters and dragons, he fails to realize the real peril he has left his people in. Beowulf is aware of his age and uneasy feeling toward his success yet he chooses to take on the dragon anyways. Although the dragon is defeated the Geat people are presented with even greater danger of the Sweds who will surely pounce on their nation. Therefore, throughout the story Beowulf is presented as the ultimate hero; demonstrating the strength of thirty men in his grasp while also using his powerful insight to avoid unnecessary conflict. His surreal strength and wisdom allow Beowulf to accomplish great feats within his time. He not only saves the land of the Danes form the terrorizing monsters but serves and protects his own people as well. Despite his heroic qualities, his humanity is proven by showing his eventual downfall; expressing that even the greatest heroes cannot live forever. Beowulfs heroic qualities can only hold him above the rest until fate takes its toll and he too becomes defeated.

The Power of Story Telling Essays

The Power of Story Telling Essays The Power of Story Telling Essay The Power of Story Telling Essay To understand and learn from different textual materials is the real essence of reading.   This is the very reason why it is perceived that kindergarten learners need to continuously increase their reading comprehension skills as they move forward with their grade or school levels (Williams, 1998).   Based on reports, teachers are worrying that as time goes by, more and more learners go to school without the expected knowledge and skills in reading and comprehending textual materials given to them (Snow, 2002). Needless to say, the children-learners’ literacy level tend to go down which is brought by many different factors.Indeed, there have been recent studies conducted which reveal that increasing the literacy level of the kindergarten learners is becoming a challenging tasks for the teachers.   Students who are in the in their middle age of learning are already being taught for proper reading and comprehension.   However, there are reports th at show that there are increasing number of students who have gone to higher levels but â€Å"are still not fully equipped with the right reading and comprehension perspectives,† thus a big task to teachers and other educational facilitators nowadays is how to increase the reading comprehension of students in the middle school (Snow, 2002). For this reason alone, different teaching methods and approaches have been tried to eliminate the continuing problem on low literacy level.With all the information stated above, it should be realized that to increase the literacy skills of the young learners, teachers need to provide extra time to their students. This ‘extra time’ can be consumed by reading to the students. And this is where story telling comes in really handy.Storytelling is an ancient art, as old as oral communication itself. To be human is to be a storyteller; we use stories to define ourselves, to make sense of our world, and to create community. Unfortuna tely, educators including teacher-librarians- have often neglected storytelling as a teaching tool and as a useful skill for students.The oral tradition of telling stories goes back to the beginning of spoken language. Long before historical events were written down, storytellers relayed stories to preserve culture and heritage (Vansina, 1985). The earliest recorded stories, such as the tales of Gilgamesh, Beowulf, and the Greek and Norse myths, were first communicated as oral tales (Thompson, 1946).There are a number of benefits that can be derived in storytelling to children-learners.   One of the most important aspect that story telling brings to learners is its ability to stimulate interest in reading. If a teacher is orally sharing a story that is based on a book, it is important to let the students know that the book is available to be checked out of the school library. Most students love to hear stories, and that the story can often be transferred to the printed word.Story telling teaches and reinforces both oral and listening skills (Groce, 2001) two basic life skills that usually do not receive the same attention in schools as reading and writing. The pleasure that children can receive by listening to stories helps them associate listening with enjoyment. They also learn how to be respectful listeners. Storytelling enhances vocabulary and language development, assisting students in discovering both the beauty and the power of words. Many adults in todays society are afraid of speaking in front of an audience. When children and youth are involved in oral presentations, they become more comfortable with public speaking as they grow older. Thus, storytelling can help foster self-confidence and poise (Caulfield, 2000).A well-told story can nurture the imagination of students and assist them in mental visualization (Baker ; Greene, 1977). Too often the youths are bombarded with audio and visual stimulation and are rarely provided opportunities to mental ly see characters, settings, and actions. When students tell stories, they are offered outlets for their own creative expression. The storyteller can change a story, adding ideas or details that make it ones own creation. This is often referred to as making a story your own.Storytelling through the ages has been used as a teaching tool, whether for imparting the values contained in many of the folktales or for simply passing along information. Facts embedded in a story are generally much easier to learn and recall than when presented in an informational format (Wagner Smith, 1969).Each culture has its own folktales and stories; thus, participation in storytelling can convey an awareness and appreciation of other cultures. It is a way of respecting the heritage of a particular culture, reinforcing societal values, and keeping traditions and folk heroes alive.Most important, storytelling is fun. Stories can be funny, suspenseful, exciting, and thought provoking. Having times in our s chool day to laugh and be entertained provides opportunities for students to relax and adds variety to classroom routines.The Best Approaches to StorytellingOn Selecting a StoryOne of the most important steps in storytelling is the selection of a story that will be shared aloud. Not every book can be used to tell a story. The selected story should have a definite beginning, middle, and end. Folktales, myths, legends, hero tales, humorous stories, and realistic stories are especially suitable for storytelling. Consider the age of the audience when choosing a story. Young children love stories with repetition and pleasing word sounds, whereas older children prefer stories that have action, humor, and suspense. The teachers should always choose a story that he/she enjoys him/herself (Wagner Smith, 1969).On Preparing a StoryBefore attempting to tell a story, the teacher should read it through several times and try to picture the events and hear the voices of the characters. Although th e teacher may want to memorize repetitive, interesting, and beautiful phrasing that will help retain the flavor of the original story, avoid memorizing an entire story. Develop a clear outline of the story plot in mind, and then simply tell it. It is particularly important to be familiar with the beginning and the end of a story. Once the teacher feels comfortable that he/she knows the story thoroughly, try to imagine the audience and then practice telling the story aloud numerous times (Wagner Smith, 1969).On Telling the StoryThe following are several tips that can help both the teachers and the kindergarten learners and become successful storytellers (Baker Greene, 1977): ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Use natural voice, speaking simply in an unaffected way. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Speak loudly enough to be easily heard. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Articulate clearly. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Use pauses and changes of pace and pitch to create moods. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Use gestures when appropriate, but avoid movement that is unrelated to the story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Keep face alive and expressive. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Maintain eye contact with the listeners. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Subordinate oneself to the story.Remember, the teachers are the instrument while the story is the main feature.Some Extension Activities for StorytellingAlthough the teachers’ ultimate goal is to have kindergarten students begin to tell their own stories, the teacher may want to begin getting students involved in storytelling by having them participate in some extension activities of stories that another adult storyteller shares. The following are some activities that can be used to involve students in storytelling (Baker Greene, 1977): ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Discuss possible other endings for a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Tell something that coul d have happened to one of the characters in a story before or after the story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Using a microphone, interview the characters in a story, with one student being a television news reporter and other students being the characters in a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Write a different ending for a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Write a journal entry as one of the characters in a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Write a poem about a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Make up a song or jingle for the story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Write a newspaper article about what happened in a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Research one of the characters in a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Draw a picture of a favorite scene in a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Make a comic strip of a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Make a story quilt, with each student drawing a differe nt part of a story and then piecing drawings together. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Make props that can be used to retell a story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Act out a story using sound effects, movements, and gestures. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Take turns retelling a story by passing along a magic wand or other object and have each student tell a portion of the story. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Retell a story from another point of view. ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Retell a story, sharing it with a different audience.ConclusionIndeed, increasing the literacy skills of the young learners is not an easy task. There are varied factors that both the teachers and the learners need to consider before they can fully succeed in their goal.   One of the foremost factors that teachers should really take into consideration is the ways in which they could provide more time to read to the students and at the same time stimulate them to read. And it wa s found out that storytelling can achieve such objectives.Storytelling is still very much a part of the work of youth services librarians in school and public libraries. Whether stories are told with props, costumes, puppets, or flannel boards or whether a storyteller stands alone at the front of the room, stories can stimulate children to read, to listen, and to use their creative skills. Most important, listening to and telling stories helps children connect with and understand themselves and other people, a valuable asset in an increasingly complex and diverse world and the most dominating criteria to increasing the literacy skills.Pedagogical ApplicationsAs a teacher, I would like to enhance my storytelling skills so that I can use this as part of my everyday learning programs for the young learners that I am handling. Based on the ideas presented above, story telling to the kindergarten students will truly augment, not only their literacy skills but also some aspect of their ow n mental, psychological and/or overall personality, with which I, as the teacher needs to provide due consideration also. By this alone, I am most confident that by giving some time – everyday, or maybe twice a day for storytelling (such as in the mat time), educational achievement of my young learners will become on a high level.

The My Lai Massacre of the Vietnam War

The My Lai Massacre of the Vietnam War On March 16, 1968, United States Army troops murdered several hundred Vietnamese civilians at the villages of My Lai and My Khe during the Vietnam War. The victims were mostly elderly men, women and children and all non-combatants. Many were also sexually assaulted, tortured or mutilated in one of the most horrifying atrocities of the entire bloody conflict. The official death toll, according to the US government, was 347, though the Vietnamese government asserts that 504 villagers were massacred. In either case, it took months for U.S. officials to catch wind of the actual events of that day, later filing court-martials against 14 officers present during the massacre yet only convicting the second lieutenant to four months in military prison. What Went Wrong at My Lai? The My Lai Massacre took place early in the Tet Offensive, a major push by the Communist Viet Cong  - National Front for the Liberation of South Vietnam  - forces to drive out the South Vietnamese government troops and the U.S. Army. In response, the U.S. Army initiated a program of attacking villages that were suspected of harboring or sympathizing with the Viet Cong. Their mandate was to burn houses, kill off livestock and spoil crops and pollute wells in order to deny food, water and shelter to the V.C. and their sympathizers. The 1st Battalion, 20th Infantry Regiment, 11th Brigade of the 23rd Infantry Division, Charlie Company, had suffered almost 30 attacks via booby-trap or land mine, resulting in numerous injuries and five deaths. When Charlie Company received its orders to clear out possible V.C. sympathizers in My Lai, Colonel Oran Henderson authorized his officers to go in there aggressively, close with the enemy and wipe them out for good. Whether the soldiers were ordered to kill women and children is a subject of dispute; certainly, they were authorized to kill suspects as well as combatants but by this point in the war Charlie Company evidently suspected all Vietnamese of collaborating - even 1-year-old babies. The Massacre at My Lai When the American troops entered My Lai, they did not find any Viet Cong soldiers or weapons. Nonetheless, the platoon led by Second Lieutenant William Calley began to fire at what they claimed was an enemy position. Soon, Charlie Company was shooting indiscriminately at any person or animal that moved. Villagers who tried to surrender were shot or bayoneted. A large group of people were herded to an irrigation ditch and mowed down with automatic weapons fire. Women were gang-raped, babies shot at point-blank range and some of the corpses had C Company carved into them with bayonets. Reportedly, when one soldier refused to kill the innocents, Lt. Calley took his weapon away and used it to massacre a group of 70 to 80 villagers. After the initial slaughter, the 3rd Platoon went out to conduct a mop-up operation, which meant killing any of the victims who were still moving amongst the piles of dead. The villages were then burned to the ground. The Aftermath of My Lai: Initial reports of the so-called battle at My Lai claimed that 128 Viet Cong and 22 civilians were killed -   General Westmoreland  even congratulated Charlie Company for their work and the Stars and Stripes magazine lauded the attack. Several months later, though, soldiers who had been present at My Lai but refused to take part in the massacre began to blow the whistle on the true nature and scale of the atrocity. Privates Tom Glen and Ron Ridenhour sent letters to their commanding officers, the State Department, the Joint Chiefs of Staff, and President Nixon exposing Charlie Companys deeds. In November of 1969, the news media got wind of the My Lai story. Journalist Seymour Hersh conducted extensive interviews with Lt. Calley, and the American public responded with revulsion to the details as they slowly filtered out. In November of 1970, the US Army began court-martial proceedings against 14 officers charged with participating in or covering up the My Lai Massacre. In the end, only Lt. William Calley was convicted and sentenced to life in prison for premeditated murder. Calley would serve only four and a half months in military prison, however. The My Lai Massacre is a chilling reminder of what can happen when soldiers cease to regard their opponents as human. It is one of the worst known atrocities of the war in Vietnam.

UK Central Government Essay Example | Topics and Well Written Essays - 1750 words

UK Central Government - Essay Example Most such departments are led by ministers and the ministers are accountable to parliament and have to report on the progress of their department. Certain non-ministerial posts may also be given to people heading certain departments1. This essay will deal with the role of the governments, both local and central and examine to what extent the local governments are dependent on central government. Is there an issue of performance scrutiny Are the local governments completely controlled by the central government2 These are issues that will be discussed is some detail. The ministers are in charge of government departments and are known as secretaries of state. They are members of the cabinet and carry out duties that the Prime Minster allots to them. Certain holders of traditional offices may have no departmental duties. Ministerial responsibility refers to both the collective responsibility for government policy and actions which ministers share, and to the ministers' individual responsibility for the work of their own departments. Collective responsibility implies that ministers should support government decisions and policies once they have been made and strictly implement those policies. Departmental ministers must agree with government policies as a whole so ministers are either expected to support or resign (Direct.gov on Central govt, 2005). This shows the extreme control of the central government in policy matters. In recent years we have seen such cases of resignation when ministers have failed to support government policies for instance the decision to go to war against Iraq (BBC report 2003/2005)3. The junior ministers are parliamentary undersecretaries of State and they report to a minister and oversee certain functions of a department. Departmental ministers tend to decide on all matters within their responsibility although certain cases may involve the decision of more than one department and consequently more than one minister would be responsible for the decision. On taking up office ministers are required to resign from directorships of private and public companies and ensure that there is no conflict in public and private interests (Direct.gov on Centr al govt, 2005). The central government consists of a cabinet of 20 ministers chosen by the Prime Minister and include both departmental and non-departmental ministers. The Cabinet represents the true collective responsibility and is expected to take the final decisions on government policies and adhere to them. The cabinet meets weekly although its business remains confidential until policies are made public and official (Direct.gov on Central govt, 2005). The civil service helps the government to formulate policies, carry out decisions and administer public services for which they are responsible. As ofJune 2001, civil servants constituted about 2 per cent of the working population in employment and about 10 per cent of all public sector employees and half of all civil services provide their services directly to the public4. The Prime Minister is responsible for central co-ordination and management of the Civil Service (Direct.gov on Central govt, 2005). The central government also consists of executive agencies that are directly accountable to the ministers. These government agencies

Physics134 week7 Coursework Example | Topics and Well Written Essays - 250 words

Physics134 week7 - Coursework Example The functions of the NERC include working with the stakeholders to establish reliability standards for power systems, enforcing and monitors those standards, providing training and educational resources as part of an accreditation program, and assessing adequacy of the resources to ensure operators of the power system are proficient and efficient. NERC analyzes causes of power disturbances to help avoid future disruptions. Long distance power transmission is sent on high voltage wires because power is roughly the product of current and voltage. It means that when sending a lot of power, high voltage and high current must be used. High voltage wires are used because high current leads to the loss of power due to the wire resistance. With high voltage wires, the current is small and, therefore, much power reaches the destination. When using high voltage transmission line where one is twice the voltage of another, each of them has advantages and disadvantages. Very high voltage transmission lines are beneficial in that they can transmit power underground and above the ground from power companies to households and individual businesses. The high voltage lines can also run long distances and maintain the electric power. They are more advantageous to utility companies because they fetch more power. They are also more efficient due to minimal loss of energy. However, they have an increase danger because of high voltage. Low voltage transmission lines are lee dangerous but fetch minimal power due to energy loss. The Grid, DOE Office of Electricity Delivery and Energy Reliability. http://www.oe.energy.gov/SmartGridIntroduction.htm http://www1.eere.energy.gov/tribalenergy/guide/electricity_grid_basics.html

Carlos Villaluz Francisco Essay Example for Free

Carlos Villaluz Francisco Essay Carlos Villaluz Francisco, born in 1914, was the son of Felipe Francisco and Maria Villaluz of Angono, Rizal. Francisco studied at the University of the Philippines (UP) School of Fine Arts. Before the war, he did illustrations for the Tribune and La Vanguardia, and later, with Victorio Edades and Fermin Sanchez painted sets for the Manila Grand Opera House, and the Clover Theater. He was also a member of the Thirteen Moderns a group formed in 1938. After WWII, Francisco taught at the University of Santo Tomas, simultaneously working in film-making with Miguel conde, as the scriptwriter for Ghenghis Khan, Putol na Kampilan (Broken Sword) and Tatlong Labuyo, (Three Wild Roosters). He also designed costumes for Romeo at Julieta, (Romeo and Juliet) as well as Prinsipe Tenoso, (Prince Tenoso) Ibong Adarna, (Adarna Bird), Siete Infantes de Lara, and the Juan Tamad series. Francisco belonged to the first generation modernists who, with Edades and Galo B.  Ocampo, constituted the pioneering triumvirate which attempted to change the direction of Philippine art from the tenacious influence of the Amorsolo school in new and fresh idioms of visual expression. In the struggle for modern art, Francisco was one of the artists/protagonists in the center of the fray. His painting :Kaingin (Swidden), a modernist composition with strong design and rhythm, won him the first prize in the historic first national art exhibition of the Art Association of the Philippines (AAP) held at the National Museum in 1948. Francisco, along with Edades and Ocampo were commissioned to do a number of murals for lobbies and for private residences such as that of the architect Juan Nakpil. These murals featured stylized figures in flowing curvilinear lines: nymphs dancing or playing the flute, often against a background of tropical vegetation. Through these works, the artists contributed towards developing a Filipino imagery, drawing inspiration from the the customs and traditions of the Philippine people, as well as from familiar environments. In the quest for a Filipino modernist idiom, Francisco, who chose to be based in his fishing village of Agono, observed Philippine folk aesthetics and researched Philippine histon,, customs, and traditions. He arrived at an idiom which was both Filipino and Asian. Francisco employed bold folk colors, flowing rhythmic lines and decorative patterns often covering the entire field of the painting. He evoked the communal life of Philippine gatherings and celebrations. His images of women were drawn from mythology. uch as Mariang Makiling; from history and legend, such as Princesa Urduja; from customs of the past, such as the maiden carried on a hammock across the mountain in Antipolo; and from contemporary folk, such as the woman preparing fish for sinigang. Fisherfolk were among his favorite subjects since he lived in a fishing village. He showed his closeness to the folk in paintings such as the Camote Eaters, his last and unfinished work. Franciscos first important mural was done for the 1953 International Fair held in Manila. On the theme of 500 years of Philippine History, its scope covered the legendary origin of the Filipino with the first man and woman Malakas and Maganda springing from the primal bamboo, up to the administration of then incumbent President Elpidio Quirino. The mural was finely executed in wood by the Paete woodcarvers. Foreign visitors to the Fair were impressed by Franciscos mural which received full Newsweek, but local sentiment was lukewarm and the work was promptly carelessly disposed of after the fair. Franciscos major masterpiece is the mural for the Bulwagang Katipunan of the Manila City Hall, commissioned by Manila mayor Antonio Villegas during his administration. Filipino Struggles through History chronicles the history of Manila from the first great Rajahs of Tondo, the Spanish colonial period, Balagtas, Rizal and the Revolution of 1896, up to the American colonial period which becomes the history of the entire nation itself. In this work Francisco often integrated several historical episodes, in smaller scale, under one period. The episode groups, however, are not static but flow into each other by means of various linking devices, such as a winding river, flames branching out, or clouds coiling in spirals. The murals are marked by artistic vigor and inexhaustible inventiveness, a lively characterization of the numerous historical figures, and unifying all, a strong sense of design. Andres Bonifacios figure makes a compelling visual impact as he is shown forging forward, leading the Katpunero with their long bamboo spears, rifles, and bolos. Among the many dynanic scenes is the encounter between Limahong and the Spanish soldiers as they thrust their weapons at each other. A smaller mural is the Pageant of Commerce in four sections: two sides on the history of Philippine trade, from commercial relations with China and Arabia to the Manila Acapulco alleon trade: a section on the development of modern industry in factories, travel and communication; and the central one of a Filipino couple in native costume, the woman slipping a coin into a bamboo alkansya, with the spirit of commerce hovering above. Francisco also did the murals on the Life and Miracles of St Dominic for Santo Domingo Church, 1954; and the Stations of the Cross for Far Eastern University, 1956. He worked with Victorio Edades and Galo B.  Ocampo on the mural of Rising Philippines for the Capitol Theater and murals for the Golden Gate Exposition, the State Theater, the houses of Pres Manuel Quezon, Ernesto Rufino, and Vicente Rufino. Franciscos Kaingin won first prize in the 1948 painting competition of the Art Association of the Philippines. He received the Patnubav ng Sining at Kalinangan Award from the City of Manila in 1964. He was proclaimed National Artist in painting in 1973.

Napoleons Russian Campaign Essay -- Napoleon Russian Campaign

Napoleon's Russian Campaign The peace between France and Russia in 1807 lasted for five years but was not satisfactory to either side. The Tilsit settlement was thought of by Napoleon as no more than a convenient truce. In 1807 he had been in no position to invade Russia but there was no way that he could tolerate another European power for very long. Napoleon felt that a war with Russia was necessary ‘for crushing England by crushing the only power still strong enough him any trouble by joining her.’ Napoleon began preparing for the war. He secured the support of Austria and Prussia since even though neither was in any position to refuse. Emperor Francis of Austria provided 34,000 men to cover the French but sent secret messages to St. Petersburg assuring Alexander that Austrian hostilities would be kept to a minimum. Prussia though was placed in a less fortunate position. With Berlin occupied by French and most of their 1807 debt to be paid it had no alternative but to provide 25,000 men and supp ly quarters and rations for the entire army. The rest of Napoleon’s Grand Army came from the many countries under his direct control. The Kingdom of Italy sent 45,000 men, the Grand Duchy of Warsaw 35,000. The Kingdoms of Bavaria, Saxony and Westphalia each sent 17,000 men and there were many additions from various other nations under Napoleon’s control. In all the army totaled to 600,000 men. While Napoleon had an enormous army he made though inadequate preparations for supplying the troops. The provisions that he arranged for were not intended to provide all that the troops would need as they fought their way to Moscow. This was because Napoleon visualized a short campaign ending in a decisive victory. In a speech to his troops on... ... into East Prussia. Russia though made a deal with East Prussia, which allowed the Russian troops to enter East Prussia and by the end of January 1813 the French were behind the Elbe River, far away from Russia. This marked the end of Napoleon’s Russian Campaign. Bibliography Gate, Curtis. The War Of The Two Emperors New York: Random House, 1985. Glover, Michael. The Napoleonic Wars: An Illustrated History New York: Hippocrene Books, 1979. Hilt, Douglas. Ten Against Napoleon Chicago: Nelson-Hall, 1975. Holtman, Robert. The Napoleonic Revolution Philadelphia & New York: J.B. Lippincott Company, 1967. Nicolson, Nigel. Napoleon 1812 New York: Harper & Row, 1985. Riehn, Richard. 1812: Napoleon's Russian Campaign San Francisco: McGraw-Hill Publishing Company, 1990. Walter, Jacob. The Diary Of A Napoleonic Foot Soldier London: Doubleday, 1991.

Writing Essays for Dummies?

Every student would have to write several essays through middle school and high school to college or university. Most essays are a part of the curriculums. Some are imperative requisites at the time of enrollment, such as the college application essay. Dissertation is also a type of essay, usually much longer and certainly more comprehensive than ordinary essays. Very few students have a natural penchant for essay writing. Students dislike or fail to specialize in writing essays for a myriad of reasons. Some students find the sheer uncertainty at the outset to be rather daunting. Some students find it difficult to convert their thoughts into words. Many students do not have the affinity for research, which is a quintessential prerequisite of writing an essay. These are the realities that students, teachers and parents must deal with. Our guide to writing essays for dummies is a good place to start to overcome the overwhelming challenges.Introduction to Writing Essays for DummiesAn essay is a short piece of writing on a subject or topic. You may also call it an article, a composition, a paper or study, dissertation or thesis, an assignment or disquisition. Before we delve into the different types of essay and how you should go about planning to write one, it is necessary to understand the entire premise. Students are asked to write essays so their understanding and hence grasp of a particular subject or topic can be assessed. An essay is supposed to reflect the personal opinion of the writer but not without due allegiance to facts. Every essay has a specific purpose. The scope of the essay is defined by that purpose. An essay should convey a message. It can convey more than one message. The best essays showcase contrasting perspectives and establish the truth through such contradictions. An essay can be limited to any one aspect of a topic or subject. It can be comprehensive. An essay is rarely all-encompassing.Explore the Plethora of Forms & Styles of EssaysA vast majority of students do not have a lucid understanding of how to plan an essay. This is the biggest initial hurdle. Most students have the ability to express their thoughts or what they know about a given topic and can also carry out substantial research if they are provided the necessary guidance. Beginning to write an es say is not very different from a writer staring at a blank piece of paper or a painter setting up the blank canvas. The best writers and painters can create wonders out of that nothingness. Students can do so too with their essays.Four Basic Types of EssaysThere are more than a dozen types of essays. You can subcategorize them further if you want more specificity. Broadly, there are four major types of essays. These are narrative, descriptive, expository and persuasive. An essay may be an account documenting personal experiences, it can describe an object, person, situation or idea, it can explain something or it can try to convince the readers to accept a particular perspective. The purpose of the essay and the message you need to convey will determine the type you need to choose. Unless a specific assignment at school or college demands a certain form and style, students usually have the choice among these different types. A narrative essay is like telling a story. You are the writer and the narrator. As a narrator, you have to be vivid with everything you show and tell. The story is narrated in first person so it gives you an opportunity to establish an immediate connect with the audience or reader but it also limits your ability to cast light on anything within the essay that is beyond the reach of the narrator. Narrative essays are best when the message or purpose is some kind of personal statement. A descriptive essay is like drawing a picture. This can be a narrative essay as well. You can narrate the essay in first person while being descriptive. Descriptive essays are mostly about places, people, objects, memories or experiences. The description in the essay needs to have a purpose. There has to be a coherent message or some deeper meaning. The objective of a descriptive essay is to establish an emotional connection or to evoke a reaction, not just to paint a picture that no one cares about or r elates to. An expository essay is about facts. It is more informative than narrative and descriptive essays. There is little room for personal opinions. Whatever personal perspective that may be presented in an expository essay must be substantiated. There should be verifiable evidence or facts. An expository essay illustrates a topic by employing statistics, facts, real and theoretical examples, comparisons, causes and effects. This is not a first person narrative or even a descriptive account to evoke a premeditated reaction. A persuasive essay is basically an academic version of a sales pitch. The writing should be able to convince the audience or reader to accept the presented opinion, reasoning, perspective or facts. Persuasive essays could be narrative, descriptive or expository. Since the reader needs to be convinced, there has to be more than just personal opinion or perspective. The logic or reasoning presented should be irrefutable. It is necessary for such an essay to dis cuss or debate all perspectives relevant to a topic. The writer may have a preconceived notion or may choose a standpoint even before writing the essay but this cannot come across as obvious in the written piece. A persuasive essay should not read as a biased account of facts.Other Types of EssaysAs you may have realized by now, the form and style of essay will depend on the type. You cannot use flowery vocabulary when you are writing an expository essay as facts are more important. You can be as poetic or ornate you want in a narrative or descriptive essay but you should still be able to establish the purpose and convey the message. The essence should not be lost in the writing. There are other forms and styles beyond the four major types of essays such as compare and contrast, cause and effect, process, argumentative, critical, classification & division, dialectic, exemplification, familiar, economic and reflective. All these forms or styles can actually be categorized in one or more of the four major types of essays.The Definitive Guide to Writing Essays for DummiesAn essay has three parts: introduction, body and conclusion. A short essay of around four hundred to six hundred words should have one introductory paragraph, a few body paragraphs and one concluding paragraph. A longer essay of around a thousand words or several thousand can have multiple introductory paragraphs, a few demarcated sections as the body wherein each has one or more paragraphs and a concluding section with one or multiple paragraphs. Writing essays for dummies has six stages. These are preparation, study or research, writing the first draft, improving the language and the chosen style, reviewing the structure and content, finishing the piece with elan.Stage One: PreparationThe preparatory phase has far-reaching implications. Everything you choose at this stage will have a bearing on every subsequent phase. If you have been given a topic or subject and you have been instructed to write a certain type of essay, then you don’t have the liberty to choose. If you can choose your topic or the style, then you must play to your strengths. Some people are naturally good at describing or narrating. Some people are naturally drawn towards facts and analytical assessments. Choose the style or form depending on your deftness.Stage Two: ResearchAn essay has to be heavy on substance. It cannot be rhetoric. Even if you are writing a narrative or descriptive essay wherein you are exploring an idea, concept or thought and t here is no correlation with real incidents, you would still need to use substantial information to your advantage. An essay is not a dramatic soliloquy. Expository and persuasive essays will require sufficient research. You can confine your research to the books you have access to as a part of your curriculum. You can expand the scope of your research. The library at your school or college and the virtual world will offer you instant access to any information you need. The challenge is not the access to the information you need but the studying and assessing of everything you learn. You will come across a lot of information. There would be complimenting and contradicting findings. Depending on the topic, it may be impossible for you to include all sources and hence you would need to choose some information over others. The presentation should still be comprehensive enough. You cannot choose one type of factual findings and discard another. An essay must have some semblance of nonpartisanship even if you have a preconceived purpose.Stage Three: First DraftYou would have a word count in mind. Break it down into the three segments of introduction, body and conclusion. You can start with the body. The information you obtain through your research would be the foundation of the body of your essay. Since you would have plenty of details, starting the first draft with such information would be simpler than trying to find the best words to begin your essay. Often, writing the body would influence a writer to choose the right wording for the introduction. However, this is not a universal rule. Many writers would want to begin with the introduction, set the tone of the essay and then work on the first draft of the body. You should not be too conscious while writing the first draft. Just pen down whatever you have learned and what you have understood. You don’t have to be too adherent to the purpose and you don’t need to excel in the use of language. The objective of the first draft is to put your thoughts into words and to have a basic version that you can rework to perfection. The first draft can be much longer than the chosen word count. Try to write down everything you think is important in the given context.Stage Four: Review/Revise or Edit/RewriteYou should review the first draft and crosscheck the factual information with your references. Make sure there is no factual inaccuracy. Ensure there is no plagiarism. Consult your notes from the research phase to know for sure that you have been true to the sources. Revise or rewrite any portions that you think are inaccurate or would do with some better writing. Check everything from spelling to grammar, use better words wherever approp riate and try to develop a unique voice in your essay. Most people have a natural writing style. This is not necessarily good or bad. You should find, identify and amplify your voice. Your essay does not have to emulate the styles of others.Stage Five: Optimize Structure and ContentAt the end of the fourth stage of writing essays for dummies, you should have a readable piece that sheds more light on the topic and conveys a message. The primary purpose of writing the essay must have been accomplished by now. However, the structure and content may not be the best they can be. You should try to optimize both. Review the word count of each paragraph, assess how you have argued in favor or against a particular notion, whether or not your writing is actually conveying what you wish to emphasize, if the reader will get to imagine or visualize the picture you are trying to draw and if there is an impact of the entire content, which could be an emotional connection, a certain type of reaction or just being convinced with the facts of the case.Stage Six: Finishing TouchesThe finishing touches will vary from writer to writer. You can look for a quote, one that is the most appropriate for your essay. You can come up with an anecdote to make your essay more memorable. Often, it is not just the words in an essay that makes it unique but how it is presented.