danshui
Introduction
Danshui Plant No.2 is a contract manufacturer locating in southern China and was assembles
electronic products for companies wishing to save labor costs and they are using semiskilled labor
for less than 1 dollar an hour. In August 2010, Danshui Plant No.2 in southern China has a 1 year
contract in the period between 1 June 2010 and 31 May 2011 with Apple incorporation to assemble
the Apple iPhone 4. Based on the contract, Danshui need to assemble 2.4 million iPhones within 1
year. However, Wentao Chen, manager of Danshui Plant No.2 was anxious about the plant is not
able to assemble 2.4 million as their expected and is operating at a loss when the third month of the
contract. Their current production was only 180,000 units ... Show more content on Helpwriting.net
...
Question 3
Prepare a flexible budget for 180,000 iPhone 4's and calculate flexible budget variances using actual
costs for August.
Question 4
Estimate material price and usage for flash memories, labor rate and usage (efficiency) variances,
and the overhead spending variance for August.
i. Direct Material Price Variance (Flash Memory)
= (Actual Price – Standard Price) Actual Quantity Purchased
= ( – $ 27.00) 180,000 units
= ($ 29.16 – $ 27.00) 180,000 units
= $ 388,800 U
ii. Direct Material Usage Variance (Flash Memory)
= (Actual Quantity – Standard Quantity) Standard Price
= (180,000 units – 200,000 units) $ 27.00
= $ 540,000 F
Therefore, the total material variance is $ 151,200 Favorable. iii. Direct Labor Rate Variance (Flash
Memory)
= (Actual Rate– Standard Rate) Actual Hours (production)
= ( – $ 13.11) 180,000 units
= ($ 17.18 – $ 13.11) 180,000 units
= $ 732,600 U
iv. Direct Labor Usage (Efficiency) Variance

= [Actual Hour (production) – Standard Hour (production)] Standard Rate
= (180,000 units –
... Get more on HelpWriting.net ...

Wilkerson Case Essay
1. Describe Wilkerson's competitive environment. At a minimum, include any barriers to entry,
industry maturity, the specific market and production complexity for each product, and marketing
concerns.
Wilkerson is a manufacturing company specializing in manufacturing components for water
purification systems; the company makes valves, pumps, and flow controllers. Wilkerson is a
supplier to companies that actually manufacture the water purification equipment. The relevant
officers of the organization are:
* Robert Parker, President * Peggy Knight, Controller * John Scott, Manufacturing Manager
According to the United States International Trade Commission,
"U.S. exports of water filtration and purification equipment ... Show more content on
Helpwriting.net ...
Marketing is challenging for Wilkerson because they are no longer holding a competitive advantage
in the valve product line, nor are they price leaders in the pump line.
2. Considering your answer to item 1, the first three exhibits, and related introductory discussion, is
it likely that the accounting system may distort product profit significantly? Why? (Ignore general,
selling, and admin expense.)
Wilkerson employs a Normal Cost System, which means that they use predetermined overhead rates
along with actual costs for direct material and direct labor. Normal costing systems are appropriate
when overhead costs are a relatively small percentage of total manufacturing costs and product
diversity is limited. For Wilkerson, normal costing does not make sense. Overhead costs make up
over 50 percent of total manufacturing costs and their product offering is relatively more diverse.
This indicates that the current accounting system in place may be distorting costs significantly.
Supporting data:
| Cost Profile Snapshot | DL | 271,250 | 17.67% | DM | 458,000 | 29.83% | MOH | 806,000 | 52.50% |
| $1,535,250 | |
3. Briefly describe how the current production cost assignment system works. What are the
consumption ratios (activity percentages) for assigning manufacturing overhead to each product at

present?
The current MOH is allocated as a percentage of

Jet2 Task 2 Essay
Competition Bikes Budgeting and Variance Analysis Report
Western Governor's University
Competition Bikes Budgeting and Variance Analysis Report Competition Bikes, Incorporated (Inc.)
makes bicycles for professional and other highly accomplished riders who compete in bike races,
biathlons, and triathlons. Approximately sixty percent of all race winners have been victorious using
bicycles designed by Competitions Bikes, Inc. This extraordinary success rate is a topic of
conversation among racers and has led to exponential success for founder Larry Ferguson who
formed the company in 2001 in his garage. Competition Bikes is known for quality products and is
leader in the market with the CarbonLite ... Show more content on Helpwriting.net ...
Even the slightest inaccuracy of sales forecasting and potential revenue amounts can skew other
pertinent schedules which inevitably compromises the master budget plans.
Budget Planning Concerns Continued Another concern identified, is the utilities expense budget for
utilities in Year 9 which is $150,000. This amount is identified as a fixed amount and is unrelated to
actually production activities and manufacturing efficiency. Considering that production levels and
activity fluctuates throughout the year, the budget for utilities should be a variable item. An
example; from Year 7 to Year 8, the utilities expenses increase by $15,000 and with this detection,
ways to reduce this expense should be investigate. Another concern is a duplicated line item under
the Selling, General, and Administrative Budget for Utilities and Utilities and Services. Another
issue for concern, Total Variable Cost was reported to be lower; however was not enough for the
lack of sales combined with an increase in advertising and transportation which resulted in an
overall negative result. The low Net Sales directly impacted the Contribution Margin which
decreased by $49,397. Overall, these concerns indicate the need for a flexible budget with variance
analysis.
Flexible Budget A flexible budget can be used to forecast a range of production possibilities, or it
can be used to assess how well the company met the budget plan based

Flexible Budget Research
Introduction
A budget is considered as a standard to facilitate control work activities of the organization. Budgets
are planning tools prepared firstly to start the period being budgeted. Valuable information about the
performance contains of the difference between the actual results and the planning budgets.
Therefore, budgets are both planning tools and performance evaluation.
The most common important element in budget is some measure of anticipated output such as the
number of units to be produce, the number of units to be sold, the cost of good sold_direct material,
direct labor, overhead cost,.. need in production, selling and administrative expenses,....
The flexible budget is a performance evaluation tool ... Show more content on Helpwriting.net ...
3. Determine the actual volume of output achieved. 4. Before a flexible budget can be produced,
managers must identify fixed costs and variable costs. – "Fixed costs" are costs which will not
increase or decrease over a given range of activity. – "Variable costs" are costs which will increase
or decrease over a given range of activity.
Management have identified that the following budgeted costs are fixed:
Direct labor = $8,400
Overheads = $53,000
Identifying the expected variable cost per unit produced and sold:
[pic]
Now that managers are aware of the fixed costs and the variable costs per unit it is possible to 'flex'
the original budget to produce a budget cost allowance for 1,000 units produced and sold. For the
costs which are wholly fixed or wholly variable the calculation of the budget cost allowance is fairly
straightforward. The remaining costs are semi–variable, which means that they are partly fixed and
partly variable. Setting the flexible budget:
| |Variable cost/unit |Level 1 |Level 2 |
|Units of production | |1,000 |1,200 |
|Variable cost: | | | |
|_direct

Superior Manufacturing Essay
Superior Manufacturing Company
Q1. Based on the 2004 statement of profit and loss data (Exhibits 1 and 2), do you agree with
Water's decision to keep product 103?
Table 1: Product 103 Costs
|Product 103 Costs |
| |direct |indirect |
|Fixed | |16,039 |
|Variable |5,763 |7,181 |
If product 103 is terminated, there will be a greater loss since Superior has to continue to pay fixed
costs. Fixed costs include Rent, Property Tax, Property Insurance, Indirect Labor, Light & Heat,
Building Service, Selling Expense, SGA, Depreciation, Interest and Other Income. Loss of ... Show
more content on Helpwriting.net ...
(Note – It is assumed that the price elasticity of demand is constant over the period of time.)
A result on the next page shows that at sales price of $21.50, the sales quantity rises to 1,140,085
units and net profit turns to positive for the first time. Besides, if a company continues to reduce the
price further, at the point of $15.50, it is where the company's profit on product 101 is in the highest
position as it gives the net profit of $3,901,908.
However, there are several factors for the company to choose its pricing strategy. In this case, it may
be better if the company choose to sell its product at $21.50 instead of $15.50. This is due to the fact
that price–cutting appears to be not a good strategy in this industry. If every player in the same
industry starts to lower the price of their products, every company will end up having the low price,
which in turns lead to a low profit margin. Moreover, referring to the calculation in a below table, it
also implies that if the price is lower than $12, sales will not be able to cover the variable cost
incurred, thus it will bring about a loss in net profit.
|Sale price |Unit sold |% Cash |Actual |
| | |Discount |Sale Price |

Similarities Between Hyeonseo Lee And Total Control In...
Beliefs can come from what people are taught, their location, and the people they look up to whether
that is their family or their leaders. An author by the name of Aldous Huxley who wrote the book
Brave New World. A quote from this book is, "One believes things because one has been
conditioned to believe them." This book is based on a dystopian society that takes place in the future
where human life is totally industrialized. Humans are being created to society's strict caste system,
the book has a theme of a dehumanized life. The two texts I have chosen to discuss are The Girl
With Seven Names by Hyeonseo Lee and Total Control in North Korea by Jessica McBirney. These
two texts have evidence that North Korea has a lot of control over daily life and the beliefs of its'
citizens, and that the country has illicit and cruel punishments for those who break the law. North
Korea has a very severe and commanding government. The government controls every single aspect
of the private and public lives of its' people and the punishments for not following their strict rules
are savage and barbaric. North Korea has a complete and total control of the citizens' day–to–day
life. The people of North Korea base their daily life off of being loyal to and worshiping their
countries and leaders. They do this by doing daily rituals to their glorified leaders. North Korea has
Mass Games which according to Kim Jong–il were essential because they subdued individual
thought and expression. In

Mat 540 Final Exam
MA360 EXAM SOLUTIONS – 2011
SECTION A
Question 1
(a)
|Selling Price per|Year 1 Sales Units |Year 1 Year End Stock units |Year 2 Unit Sales |Sales Revenue
Year 1 |
|Unit (£) | | | |(£) |
|20,000 |800,000 |400,000 |500,000 |(100,000) |
|40,000 |1,600,000 |800,000 |500,000 |300,000 |
|60,000 |2,400,000 ... Show more content on Helpwriting.net ...
The profits of the Sussex Glass Company would also be maximised. [1] [6]
Question 3
(a) HSC Total sales revenue (25m x £1.80**) 45.0 [1.0] 32% Gross Margin (£45m x 0.32) 14.4 [1.0]
Total required costs 30.6
** HSC selling price per sandwich = (100 / 133.333) x £2.40 = £1.80 [2.0]
Labour cost calculations: Y10 = 60,000 x 10 –0.3219
= 60,000 x 0.4765 = 28,590 hours [1.0]
Total time taken for 10 batches = 28,590 x 10 = 285,900 hours [1.0]
Y9= 60,000 x 9 –0.3219
= 60,000 x 0.4930 = 29,580 hours [1.0]
Total time taken for 9 batches = 9 x 29,580 = 266,220 hours [1.0]
Time taken for 10th batch = 285,900 – 266,200 = 19,680 hours [1.0]

Total time taken: First 10 batches 285,900 hours Next 15 batches (19,680 x 15) 295,200 hours [0.5]
Total 581,100 hours [0.5]
Known costs: £ Packaging and labelling: 25m x £0.15 3 750 000 [1.0] Distribution (8% of £45m) 3
600 000 [1.0] Labour (581,100 x £8) 4 654 400 [1.0] Fixed overheads 746 600 [0.5] Ingredients
(balancing figure) 17 849 000 [1.0] Total costs as per the above 30 600 000 [0.5]
Ingredients cost per sandwich: £17 849 000 / 25m = £0.714

Waltham Motors
Waltham Motors Division Sharon Michaels, the division controller, is concerned regarding the
performance at Waltham Motors Division for the month of May. The company lost a major customer
contact during this time, and she needs the performance report analyzed. Sharon Michaels must
report the information to the corporate headquarters of Marco Corporation. Waltham Motors is a
subsidiary of Marco Corporation and was acquired in late 2003. This analysis is for the month of
May 2004. Accounting Practices: As part of my analysis I started with a review of the company's
account policies. I found that there were no changes in the accounting procedures since Waltham
had been acquired. Performance reports were created monthly by the ... Show more content on
Helpwriting.net ...
In this case, it may be that they do not have any internal controls. Top level management needs to
ensure these controls are created and being met. I think safeguards in financial reporting should
within the company's internal mechanisms. "Putting COSO's Theory into Practice" explains how
their framework can be used for internal audits. This will guide companies in a direction which will
benefit everyone from top executives to all stakeholders. The COSO (Committee of Sponsoring
Organizations of the Treadway Commission) framework consists of components such as monitoring,
control activities, information & communication, risk assessment, and control environment. All of
these components put together create a system that will help mitigate risks. This framework also
helps with enhancing current controls to ensure the reliability of their financial statements. I believe
that Waltham's lack of internal controls has caused some of the instability in their financial
reporting. For the month of May, they had no monitoring of their lost contracts and also had no
mention of how many units the contract was for or if they already created the units. The report was
communicated informally, and not very concise or consistent. There was no control environment to
ensure consistency within this reporting. Breakeven Analysis: In April, the company lost a

Company Case Analysis : Vershire Company
Vershire Company Case Analysis
Commerce 4AA3
C03
Professor: Janet Pierce
Name: Kaiwen Luo
Student Number: 001300672
Due date: January 24th, 2017
Introduction
Vershire Company is a diversified packaging company with several major divisions, including the
Aluminum Can division which is one of the largest manufacturers of aluminum beverage cans in the
United States. The Aluminum Can division has to meet customers' cost and quality specifications or
their standards for delivery and customer service, otherwise, customers would choose other
available suppliers. Thus, it is important for the company to implement rigid budgetary control
system and performance measurement and evaluation system. The major problem Vershire
Company faced is ... Show more content on Helpwriting.net ...
These visits are extremely significant since plant managers have an opportunity to explain their
situations and controllers can be more familiarized with the rationale behind the numbers. As a
result, a more accurate and detailed budget report can be produced.
Planning system weaknesses: To begin with, fundamental assumptions, such as new plants,
inventory carryovers, packaging trends, etc., which are used for initial sales forecast, are entirely
made by corporate headquarters. However, the divisional managers assume full responsibility for
the estimates they submitted to the corporate head office. As a result, they have to make efforts to
increase the overall accuracy of forecast and avoid making changes in subsequent reviews of the
budget. Moreover, each product line uses the same forecasting method. It is ineffective for the
company to make accurate budget since factors affecting each product line are different, such as
industry trends, customer preferences and so on. Lastly, instead of plant managers, the district sale
managers raise the sales budgets. However, the plant managers are held accountable for this
budgeted profit number, which is connected with their performance and is not controlled by them.
Control system strengths: Initially, divisional general managers are given full control of their
businesses except in the areas of raising capital and labor relations. Full control gives divisional
managers power to make

Summary: Total Health Care Fraud And Abuse Control
Total Health Care Fraud and Abuse Control Resources
The table below sets forth HCFAC funding, by agency, for health care fraud and abuse control
activities in FY 2014, including sequester reductions. The FBI also receives a stipulated amount of
HIPAA funding for use in support of the Fraud and Abuse Control Program, which is shown below.
Separately, CMS receives additional Mandatory Resources under the Medicare Integrity Program
(section 1817(k)(4) of the Social Security Act). The inclusion of the activities supported with these
funds is not required in this report, and this information is included for informational purposes.
Since 2009, Congress has also appropriated annual amounts to help carry out health care fraud and
abuse control activities

Total Control Monopolies
Before answering why monopolies are discouraged by both state laws and federal laws. Important is
to know what the word monopolies means. Where one producer, or a group of producers, control the
supply of goods or service on the market. Additionally, the market is highly restricted and it is very
hard for other producers to enter. Firms that are defined as monopolist firms, keep their prices high
and restrict the output, so they can maximize their profits. They often have no responsiveness when
it comes to the needs of their customers. By preventing total control over the market, some
governments control the monopolies by having three important rules. First they impose a price
control, second by taking over their ownership, and thirdly by

Danshui Plant No.2 Essay
Question for Danshui Plant No. 2 1. Using budget data, how many Apple iPhone 4's would have to
have been completed for Danshui Plant No.2 to break even?
Variable Costs: 187.89 + 13.11 + 1.06 = $202.06 per unit
Fixed Costs: $729,000 per month
Revenue: 41,240 / 200 = $206.2 per unit
Contribution Margin = 206.2 – 202.06 = $4.14 per unit
Break–even = 729,000 / 4.14 = 176,086.96 units
Answer : 176,087 iPhones
2. Using budget data, what was the total expected cost per unit if all manufacturing and shipping
overhead (both variable and fixed) were allocated to planned production? What was the actual cost
per unit of production and shipping?
Total Expected Cost per unit: 41,140,000 / ... Show more content on Helpwriting.net ...
128 F 22,563 22,824 261 U
Variable supplies and tools 11,257.20 11,305 47.80 U
Assembly and packing 2,359.80 3,092 732.20 U
Shipping 190.80 191 0.20 U
Total variable costs 36,370.80 37,412 1041.20 U
Fixed Costs:
Factory rent 400 400 –
Machine depreciation 150 150 –
Utility fee and taxes 52 52 –
Supervision 127_ 134 7___
Total Fixed Costs 729 736 7
Total costs 37,099.80 38,148 1048.20 U
Net Income $16.20

Budgetry Control
BUDGETARY CONTROL
Budget is a plan which is expressed in terms of definite members:
Eg. of a plan – Production has to be increased in the next quarter
Eg. of a budget – Production has to improve by 10000 units from the last quarter to the next quarter.
Definitions:
According to ICMA "budget is a financial & / quantitative statements, prepared & approved prior to
a defined period of time of the policy to be pursued during that period for the purpose of attaining a
given objective. They may include income, expenditure & the employment of capital".
Budgetary Control – "It is the process of utilizing the various budgets like production budget, sales
budget, etc,. for the purpose of internal control". This is done with intention of ... Show more
content on Helpwriting.net ...
Planning: A budget provides a detailed plan of action for a business over definite period of time.
Detailed plans relating to production, sales, raw material requirements, labour needs, advertising and
sales promotion performance, research and development activities, capital additions etc., are drawn
up. By planning many problems are anticipated long before they arise and solutions can be sought
through careful study. Thus most business emergencies can be avoided by planning. In brief,
budgeting forces the management to think ahead, to anticipate and prepare for the anticipated
conditions.
2. Co–ordination: Budgeting aids managers in co–ordinating their efforts so that objectives of the
organisation as a whole harmonise with the objectives of its divisions. Effective planning and
organisation contributes a lot in achieving coordination. There should be coordination in the budgets
of various departments. For example, the budget of sales should be in coordination with the budget
of production. Similarly, production budget should be prepared in co–ordination with the purchase
budget, and so on.
3. Communication: A budget is a communication device. The approved budget copies are distributed
to all management personnel which provides not only adequate understanding and knowledge of the
programmes and policies to be followed but also gives knowledge about the restrictions to be
adhered to. It is not the budget itself that

Free Will: Do Humans Have Total Control Over Their Lives?...
Early in history, man believed that his decisions, choices and actions were dominated by the
unchangeable destiny and fate. The Ancient Greeks believed that gods were the ones who guided
every step of their life. Destiny could not be avoided and should be followed. Nowadays, in the 21st
century, this notion of destiny has completely faded away. When we arrive in this world, the first
principle of life that we learn is that free will surrounds our being; we are autonomous human beings
and therefore we are responsible for our own actions whether these are right or wrong; if wrong, we
are obliged to accept the consequences that flow from our own decisions.
A human being is considered as a legal model which "accepts the philosophical ... Show more
He goes on to suggest that "the principle of autonomy assigns great importance to liberty and
individual rights in any discussion of what the state ought to do in a given situation" .;
Accordingly, autonomy must be respected and this respect requires that an individual should be held
responsible for his own actions and choices that represent his autonomous life and not for those that
are not part of his autonomous life. The fact that an individual is able to realize plans and develop a
character is a provision of his life being autonomous. It also provides that an agent can be properly
held accountable for his choices. Thus, the theme of choice is central to responsibility. An agent who
cannot choose cannot be regarded as an autonomous agent.
The basic and central idea of responsibility, as expressed by Victor Tadros is that "an agent is
responsible for an action only insofar as that action reflects in the appropriate way on the agent qua
agent" . We could argue that to be responsible is interrelated to the practice of providing an account
of oneself. For example, Antony Duff writes that "to be responsible is to be answerable" . It is
claimed that the agent is responsible for those things that he must answer for. Therefore,
responsibility is essentially connected to

JGT2 ALL
Decision Analysis
Task 1 with output
To: Shuzworld
From: Robert Hixon Director of Operations
When we face challenges in life that are far beyond our own power, it 's an opportunity to build on
our faith, inner strength, and courage. I 've learned that how we face challenges plays a big role in
the outcome. Stay ambitious & determined and you can Never fail.
Re: Operations Recommendations
Date: November, 06, 2012
A) Work Flow
The current workflow needs to address how to best organize the assembly line so that it is most
efficient, and what metrics can be provided in determining the correct number of workstations. My
recommendation to improve work flow is to utilize assembling and balancing strategies in
Shuzworld's ... Show more content on Helpwriting.net ...
Using this layout strategy will directly improve workflow by minimizing the imbalance between
machines and personnel while meeting the required output. Additionally, assembly line will put
fabricated parts together at a series of workstations to create a smooth continuing flow on the
assembly line with little idle time at each workstation. (Heizer, 2010). In order to be able to produce
at a specified rate, we must be aware of the tools, processes and equipment being used.
By inputting the information into the layout strategies method, I conclude that SSPF can eliminate 3
of their workstations. Therefore, it will be 92% efficient with 50 minutes of time allocated, 4
minutes of idle time, and 10 minutes of maximum cycle time.
A1) Justification
The learning curve was chosen because of the strategic importance that is placed on a learning
curve.
The learning curve is applied to assist in the development of strategic decisions on levels of
employment,
opportunities, costs and prices. Repeat the same results in less time on this operation. This means
more time to
produce more because it takes less time to produce. Available resources and the process of change

can also
change the learning curve, and that the company pursues the learning curve to get the cost savings
should be
increased for

A Brief Note On Business Management And Cost Costs
Economics
Gavin Clark
HND Business
1.
In the simplest term, total cost is all the costs incurred in the production of a product or the
engagement of an activity. Total costs are calculated through adding together the total fixed costs
and the total variable costs. Variable costs are costs that change based on the amount of goods
bought or the amount of services used. Fixed costs are costs that don't change each month due to
having no relationship with the amount of products produced.
TC=TVC+TFC
The average cost is the average total costs of production at a particular level of output. It is
calculated by dividing the total costs by the level of output produced in relation to production. The
average total cost will fall initially bottom ... Show more content on Helpwriting.net ...
The first is the barriers to entry for new firms. Because there are few firms operating in the market,
it can be very difficult to enter the market. In some highly profitable and competitive markets, it can
be near impossible to get a foothold in the market. Another characteristic is the interdependence of
firms. Because of the few number of firms operating, they need to take into account the actions the
others. This means they are dependent on the other firms. All the firms are affected by their rival's
actions for things like price, product specification and advertising. None of the firms can stop
observing the other businesses as this could leave them at a disadvantage in the way they operate.
With an oligopoly, the demand curve is both elastic and inelastic. If the demand curve is above the
kink, it is elastic. This is because if the firm attempts to put the price up, the other firms operating
will not follow them in doing so. If the demand curve is below the kink, it is inelastic. This is
because the other firms will follow them as customers will switch to the cheaper business, if they
don't demand to go down.
3.
A monopoly market structure is when a single business is operating in a market unchallenged and
without competition. This means that if people need a specific product or service there is only one
business to buy it form. This leads to the single business

Total Control In My Last Duchess, And Wuthering Heights
In Macbeth, My Last Duchess, and Wuthering Heights the men characters want total control over
the women characters. They want to make them do and say any and everything they say. Lady
Macbeth treats Macbeth so badly. She knows that he loves her and wants to make her happy. When
she tells him to kill Duncan and he refuse and she has to do it she calls him a coward (1.7.75–77).
He goes from a good guy to a bad guy because he's wife was so rude to him. She also talked him
into getting his best friend Banque killed (3.3.74–83). In the story "My Last Duchess" what made
the man so jealous? He didn't like the way that she smiled at every man that she saw (pg. 782 8–10).
In the painting on the wall her cheeks are red which means she was a bitch. His jealousy started to
make him do dumb things. What made him more upset was that she could fall in love so easily (pg.
782 21–23). ... Show more content on Helpwriting.net ...
She stayed in there because she was so in love with Heathcliff (chap.17). Edgar was married to her
but she couldn't give him all her love cause of Heathcliff (chap.9). When he was hiding outside her
window freezing the death she let him in her room. Edgar felt out of place cause of their love for
each other. Macbeth went from being a good guy to a warrior killer. The reason was because his
wife was very verbally abusive to him (1.7.9–10). She kept calling him an coward into he gave in to
what she wanted. Hiring 2 murders to kill his best friend is what her abusive told him to (3.2.45). He
was even trying to get Banque son killed in the

ACC 770 Case 26 3
Case 26 – 3
Hanson Manufacturing Company
Pablo Santacruz
For Professor C. E. Reese
In partial fulfillment for the requirements for
ACC 770 – Managerial Accounting
School of Business/Graduate Studies
St. Thomas University
Miami Gardens, Fla.
Term A2/ Fall, 2014
December 11, 2014
Table of Contents
Issues: Questions.................................................................... 3 – 4
Facts................................................................................... 5 – 6
Analysis.............................................................................. 3 – 4
Conclusions: Solution and/or Recommendations........................... 3 – 4
Reference/Citations/Bibliography.............................................. 7
Issues (Questions at end of case facts)
Analysis
Conclusions: Solution and/or Recommendations
1. If the company had dropped product 103 as of January 1, 1993, what effect would ... Show more
Price cutting was rare.
During 1992, Hanson's share of industry sales was 12% for type 101, 8% for 102, and 10% for 103.
The industry wide quoted selling prices were $9.41, $9.91, $10.56, respectively. Wessling order no
immediate changes, however he advice to wait for results of the first half of 1993. He instructed the
accounting department to provide detailed expenses and earnings statements by products for 1992.
In addition, he requested an explanation of the nature of the costs including their expected future
behavior (exhibit 3). For control purposes, he had the accounting department prepare monthly

statements using as standard costs the actual costs per cwt. from 1992 profit and loss statement
(exhibit 2).
Late in July 1993, Wessling received from the accounting department the 6 months' statement of
cumulative standard costs including variances of actual costs from standard (exhibit 4). The
statement revealed that the first half of 1993 was profitable. However, during the latter half of 1993,
the sales of the entire industry weakened, and Hanson's profit was small.
In January 1994, Samra announced a price reduction on product 101 from $9.41 to $8.47 per cwt.
Wessling forecast that if Hanson Company held to the $941 price during the first 6 months of 1994,
their unit sales would be 750,000 cwt. He felt that if they dropped their price to $8.47 per cwt., the 6
months volume would be

Total Control In The Handmaid's Tale
Have you ever stopped to think, "How would my life change if someone was in total control of it?"
How do you think it would change? Do you think it would be difficult living this way? Would
people adapt to the environment? What do you think would happen if nobody was in control of their
own lives, if we at the mercy of someone else. What if our lives were a prison to our society? In the
"The Handmaids Tale" this is what happens. People are forced out of their daily lives and brought
into new ones. Of–fred, the main protagonist, is trapped in Gilead as a handmaid. She is considered
a 'two legged womb' and only valued for her potential as a surrogate mother. The town of Gilead
shows male dominance and women only for reproduction. ... Show more content on Helpwriting.net
...
Of–fred talked about how she could never be like her and how she didn't have half the courage she
did. Moria was a declared lesbian; this went against all foundations of Gilead– Childbearing. I think
if Of–fred didn't have Moria for support, not in person but in mind, then she wouldn't have made it
as far as she did. "Makes me feel safer now that Moria's here" (Pg. 70) After many times with the
Commander trying to get Of–fred pregnant, Serena Joy the commander's wife secretly set up meets
with the chauffeur, Nick. Of–fred already knew who he was because he was her signal if it was all
right to go to the commander's office for a discreet meeting. Nick and Of–fred continue their
meetings secretly without anyone knowing. Eventually this affair becomes more than just sexual
pleasure, but emotional pleasure too. I think Of–fred felt bad for having feelings for another man
other than Luke, but she was lonely. Loneliness can cause many problems, depression and
sometimes as far as suicide, which some people did do. The outcome of this story is unknown. Its
kind of like our lives, we don't know what is going to happen. Our future is in Gods hands. Who
knows what's going to happen? This is actually a scary thought. It sounds dumb, but I learned a lot
from this book. I learned that your life can change at the drop of a hat, nothing is always the same. I
wouldn't have ever thought it was possible for an all women society, but it is. I

Total Government Control In George Orwell's 1984
The novel 1984, written by George Orwell, was more than an insight into what the future would
hold for our current society. It was a pure example of how a government set its foundation on
facilitating corruption, falsification of records, and even infringing on the rights of the people they
govern. In more ways than one, the book communicates these truths by cultivating small instances
that will ultimately develop a spiderweb of plots that may or may not be relevant to the personal
interpretation of the book. The aspect of this proposal is to not only show that total government
control will hinder a society but to give a true understanding of the balance between two governed
forces.
As shown in the first three chapters of book one, you are greeted with Winston Smith as the main
protagonist and ultimately the victim of a totalitarianism society. Even ... Show more content on
Helpwriting.net ...
As a result of this oppression, rebellion begins to take part in the thinking process of the public.
However, Big Brother, formally known as "The Party" has a contingency plan for any infringing
from the citizens they govern. For example, in Smiths apartment, there is an instrument called the
telescreen–which is continuously insinuating propaganda and through which the "Thought Police"
are known to monitor the actions of citizens. This showing that Big Brother is constantly monitoring
and manipulating the minds of Oceania citizens assuring that none go against the laws Big Brother
has set in place. With this Big Brother has made different ministries that assure the obedience of
citizens and that Oceania functions the way Big Brother wants. The four ministries are; the Ministry
of Truth, where Winston Smith works as a propaganda

Anger : The Uncontrositive Sides Of Anger Management Classs
What is anger? Anger is a human emotion that is sometimes expressed aggressively. It is sometimes
triggered by memories and mixed emotions. The best way to handle anger is taking anger
management courses. Anger management classes are designed to help individuals maintain and
notice anger before it gets out of hand. The problem with anger is that people tend to use their anger
in a more positive way. Having worldwide anger management classes will prevent many conflicts
by eliminating the dangerous effects of uncontrolled anger, giving strategies that have been used to
control anger and providing clear results of using these strategies. There is nothing wrong with using
anger but however, anger, can get out of hand and become dangerous to the current environment.
When people get angry they will do anything to make their self–feel better, if it takes for that
individual to hit someone they will do it. Anger has two sides to it, it has a positive side and a
negative side. Which side is used the most? It is actually the positive side usdmc.ucdavis.edu stated
that "One out of five Americans has an anger management problem" (p.1) which means that 4 out of
5 people know how to control their anger. It is not good to keep anger in because it can become very
harmful to your health. Anger is connected with blood pressure and heart rates, it is not ok to get so
mad that a hospital is an option. There was a quote from Famous Anger Quotes that stated "anger is
your biggest enemy.

Total Variable Costs
MODULE 2
1. To predict costs and manage them on a day–to–day basis, managers must identify: A. cost of
resources used B. key activities and resources used to perform activities C. cost drivers D. all of the
above
2. Cost drivers are ________. A. measures of activities that require the use of resources and thereby
cause costs B. different types of functional areas in the firm C. different types of cost calculations D.
the different functions in the value chain
3. Which of the following statements about costs is FALSE? A. Managers can control costs without
understanding how activities of an organization affects its costs. B. It is important to identify the
appropriate cost drivers. C. An organization may have cost drivers across various ... Show more
Which of the following costs is a variable cost? A. depreciation expense of airplane for airline B.
rental expense for factory building for manufacturer of electronics C. fuel for airplane for airline D.
lease cost for factory machine for manufacturer of electronics
17. What happens when the cost–driver level increases within the relevant range? A. total variable
costs decrease B. total fixed costs remain unchanged C. fixed costs per unit increases D. variable
costs per unit increases
18. What happens when the cost–driver activity level increases within the relevant range? A. total
fixed costs increase B. total variable costs decrease C. fixed costs per unit decrease D. variable costs
per unit decrease
19. What happens when the cost–driver activity level decreases within the relevant range? A. total
variable costs decrease B. total fixed costs increase C. variable costs per unit decrease D. fixed costs
per unit decrease
20. What happens when the cost–driver activity level decreases within the relevant range? A.
variable costs per unit are unchanged B. total variable costs increase C. total fixed costs increase D.
fixed costs per unit decrease
21. Fixed costs ________. A. vary on a per–unit basis, but are fixed in total B. vary on a per–unit

basis, and vary in total
C. are fixed on a per–unit basis, and fixed in total D. are fixed on a per–unit basis, but vary in total
22. Variable costs ________. A. are fixed per unit and vary in total B. are fixed in

COST BENEFIT ANALYSIS OF MEDICAL LABORATORY TESTS
Introduction:Management in clinical diagnostic fields are frequently involved in cost analysis of
new procedures due to the constantly changing science and technology. Also due to the health care
organization especially the diagnostic division being tightly regulated by accreditation and
regulatory bodies bringing a new procedure in–house requires in depth analysis prior to an any
decision being taken.
Cost Object:In a clinical laboratory in a small community hospital we currently refer specimens for
free PSA (prostatic specific antigen) to a large commercial laboratory. A prominent physician on
staff has requested that us to start doing the test in–house to improve turnaround time. To do this, we
would need to offer a total PSA and a ... Show more content on Helpwriting.net ...
The same can be done for processing costs. Pricing information for the consumables used is
available from the utilization reports generated monthly by the finance department.
When calculating reagents costs, the cost of the reagent actually used to run a single test is easy to
calculate based on the known volume of reagent used and the cost per volume. These numbers are
available from information generated by vendors. The cost of calibrators and controls is also
available, but the actual cost of these per test can be determined by using the following formula:Cost
of total amount usedTotal number of tests performed (using a particular calibration and/or control
run time–table).
E.g. Three levels of control are run once per shift for 9 tests including free PSA and the instrument
uses 0.2 ml. of control, the cost of 0.2 ml of control solution is $.91 each.
($.91 X 3) = $ .309Note: Sometimes, when these numbers are very small, they can be included as a
factor and not evaluated directly.
Factors used in Laboratory labor cost calculations in this laboratory include time required to perform
the test as well s wage and benefit cost. The formula used isX +E.g. Free PSA test takes three
minutes of a medical technologist's time to perform and report, the

The Role Of Resocialization In An Ember In The Ashes
Erving Goffman created the idea of a total institution and the degradation ceremony. This is
something that is often seen in societies to resocialize people. In the book An Ember in the Ashes,
there will be many examples of how the total institution and the process of resocialization work.
Replacing one's sense of self with something different, is an example of resocialization. This is done
through the work of a total institution. A total institution is, "an institution that regulates all aspects
of a person's life, under a single authority..." (Schaefer, 86) In the book An Ember in the Ashes, by
Sabaa Tahir explains what it's like to live in a total institution and what it does to your sense of self.
"Erving Goffman coined the term total institution." (Schaefer, 86) There are also four rules of total
institutions. The first rule is, "All aspects of life are conducted I the same place under the control of
a single authority." An Ember in the Ashes, takes place at an academy called Blackcliff, where
students are trained to become killers and the police of the nation. This all falls under the rule of the
Commandant. This is the single authority that Goffman explains must be essential to a total
institution. "We don't hear the Commandant of Blackcliff Military Academy approach; we feel her,
the way you feel a storm coming." (Tahir, 27) This line shows how the Commandant is the leader
and force to be reckon with at the academy. The second aspect of a total institution is, "any

Advantages And Disadvantages Of Circuit Breaker
3.4 controlled opening
Controlled opening subjects for controlling the contact separation of all the three poles of circuit
breaker with respect to the phase angle of the current. Controlling of the point of contact separation
determines the arcing time of the breaker contacts to help and prevent breaker and circuit switched
to get not to fail in its operation and to minimize stress and disturbances to the power system. The
implementation of controlled opening is randomly the same regardless of the equipment is to being
switched. The control is straight forward once timing data for a breaker is available, particularly the
time from energizing the trip coil to contact separation. Although controlled opening is greatly done
using the current through the circuit breaker, the bus bar voltage can be used if the voltage current
phase relationship is always known to us, such as for shunt reactor and switching of shunt capacitor.
The breaker is controlled so that its contacts will part just after a current zero. As the contacts
manage to open they draw out an arc that will extinguish less than a half cycle later at the next
current zero position. When the arc will extinguish, the contacts would have been separates as far
apart as practical, which provides the maximum dielectric strength available for the surrounding
conditions. This gives the breaker its best chance of successfully with standing the recovery voltage
and not having a re–ignition or a re–strike. Re–ignition is a dielectric breakdown that re establishes
current within 90 electrical degrees of interruption. Re–strike is a dielectric breakdown after 90
degrees. Figure 3.4 shows the timing sequence for controlled ... Show more content on
Helpwriting.net ...
To = Mechanical opening time of contacts of circuit

Differences Between Management Accounting and Financial...
MIDDLESEX UNIVERSITY 2008/2009 MODULE NUMBER ACC1130 MODULE TITLE
Introduction to Managerial Finance Coursework 1 STUDENT NAME ................................
STUDENT NO: ................................. SEMINAR TUTOR ................................. Introduction
Accounting is concerned with providing both financial and non–financial information that will help
decision makers to make good decisions. An understanding of accounting therefore requires an
understanding of the decision making process and an awareness of the users of accounting
information. The major purposes of accounting are to formulate overall strategies and long–run
plans. Resource allocation decisions such as product, pricing and customer emphasis. Cost planning
and control of ... Show more content on Helpwriting.net ...
[7] Functions of Management Accounting Management accountants contribute to the company's
decisions about strategy, planning, and control, by scorekeeping, attention directing and problem
solving.[8] Scorekeeping: It refers to the accumulation of data and the reporting of reliable results to
all levels of management. Examples of scorekeeping are the recording of actual revenues and
purchases relative to budgeted amounts.[9] Attention Directing: Helping managers focus on
opportunities and problems. Attention directing means getting managers to focus on all
opportunities that would add value to the company and not to focus only on cost reduction
opportunities. An example is highlighting rapidly growing markets where the company may be
under funding its investment. [10] Problem Solving: It refers to the comparative analysis undertaken
to identify the best alternatives in relation to the organisation's goals. An example is comparing the
financial advantages of leasing a fleet of motorcycles rather than owning those motorcycles.[11]
Different decisions place different emphasis on these three roles. For strategic decisions and
planning decisions, the problem solving role is most prominent. For control decisions (which
include both actions to implement planning decisions and decisions about performance evaluation),
the scorekeeping and attention keeping and attention directing roles are most prominent because
they provide feedback to

A Rose For Emily Literary Analysis
First appearing in the April 1930, issue of Forum, "A Rose for Emily" by William Faulkner is a tale
of an eccentric recluse. Emily is essentially a mystery, hidden within the dusty walls of her home,
controlling what the townspeople know about who Miss Emily Grierson truly is. While Emily's
father was alive, he controlled every aspect of her life. From this experience, her hunger for control
was sparked, thus igniting a rebellious flame within Emily as she begins creating and enforcing her
own sense of law and conduct. Unfortunately, the consequences that come with her disregard for the
law only became more sinister as she craves total power over another through necrophilia. Her
father, before his death, had been the one to create and feed the insatiable hunger for control that
sprouts within Emily. He held a controlling grip on every aspect of her life down to the people she
was able to be with. Everyone in town "remembered all the young men her father had driven away"
(Faulkner 311) stripping her of the ability to marry of surround herself with anyone who would
potentially care for her. At the age of thirty she is mocked for still being single, "When she got to be
thirty and was still single, we were... vindicated." (Faulkner 311) the townspeople felt her loneliness
was deserved, but they failed to realize that she had no control over this. After his death, Emily
refuses to admit that her father has died "[clinging] to that which had robbed her," (Faulkner 311)
unable to accept that the only person in her life is gone and she is now alone. She is unable to cope
with the sudden lack of a patriarch in her life, thus taking on the role of the patriarch as the story
progresses. After her father's death, Emily begins to rebel, enforcing her own sense of law and
conduct. During her youth, a story "only a woman could have believed" (Faulkner 309) is crafted by
a Colonel Sartoris stating that Emily's father had done this grand deed for the town and in return, his
family would not have to pay the town tax. Emily is confronted by several town officials informing
her that this story was, in fact, not true and she would have to contribute to the town's tax. Still
holding onto her own sense of what was right and wrong,

Freedom In Lord Of The Flies
Freedom vs Safety In the novels Night and Lord of the Flies, there are many parallels surrounding
the theme of freedom. Night portrays the historical events of World War II. The control factor in this
story is prominent. Hitler convinces his followers to help him imprison everyone that believes
should not be a part of his Aryan race. In Lord of the Flies the presence of captivity is still there, but
less extreme. A group of young boys are stranded on an island. In that sense, they are very much
confined. However, they retain the ability to think for themselves and choose their own actions.
While there is a clear difference between the two novels and they take place in opposing settings,
they both explore the same theme of freedom. They show ... Show more content on Helpwriting.net
...
The boys in Lord of the Flies are given total freedom, but are only able to maintain order for a short
period of time before everything goes south. "In Lord of the Flies the pain is in the struggle between
the boys who revert, through fear, to a primitive state and turn into savage hunters, and those who
are trying vainly to preserve foresight and order," (Pritchett). The boys are thrust into an
environment where they no longer have the pressures of society compelling them to be civilized. "In
the initial encounter with the pig, Jack is unable to overcome his trained aversion to violence to even
strike a blow at the animal. Soon, however he and his choirboys–turned–hunters make their first kill.
They rationalize that they must kill the animals for meat. The next step back from civilization occurs
and the meat pretext is dropped; the real objective is to work their will on others," (Slayton). That is
just one example of the horrors that can occur when freedom is given to those who are not ready to
use it responsibly. It is clear that freedom can be good or bad, that being said, the opposite must also
be true; there are some cases where a controlled lifestyle can be beneficial to those living

Economcs
Mock Report – Micro Macro Theory and Application
Total Cost
When producing their new product Sony will have to know about several costs of production in
order to produce efficiently and make a profit. Total costs are the sum of fixed and variable costs of
production. Fixed costs are those which do not change with production but are always paid
regardless of production levels. For a company like Sony these could include their rent for their
offices and factories, the cost of their machinery or the cost of utilities needed to run their factories.
Variable costs by comparison are those which vary in line with production, the more that is
produced, the more variable resources are used and the less that is produced, the less that is needed.
... Show more content on Helpwriting.net ...
Oligopolies are the most competitive market structure. Oligopolies also have mutual
interdependence, where the action of one firm can be expected to provoke competitive reaction from
the others. In oligopolies companies will try to compete using non price methods such as promotions
and offers. There are also considerable barriers to entry in oligopolistic markets. The games console
industry can be seen as an oligopoly as there are only three large companies who dominate the
market – Sony, Nintendo and Microsoft. Other examples of oligopolistic industries include: retail
banking, supermarkets and mobile phone networks.
Price *
Dfirm
MRfirm
Q*
The diagram for an oligopolistic market is known as "kinked". The demand curve kinks as if a firm
raises it's price above P* which is the market price for this industry, then none of its competitors will
follow suit and they will have priced themselves out of the market. Consumers are highly sensitive
to price changes and when prices go up, and consumers will just move to another firm to buy. If
however the firm drops their price below P*, all consumers will move to the firm who enacted the
price decrease, overwhelming the firm, who can't keep up with the increased demand and therefore
have to put prices up again. The only stable price is P* and this is why oligopolistic firms compete
on things other than price. The marginal revenue curve on the diagram is

Total Forms Control Case Summary
1. Total Forms Control (TFC) fit well into Western's strategy when it was initially implemented. It
allowed Western to offer these "value–added" services to their customers that most of their
competitors did not. Total Forms Control should have increased Western's margins and helped them
to increase the loyalty and number of customers. TFC was not performing up to expectations. It had
become an increasingly time consuming process and profits from TFC had been consistently
declining over the past several years, projected to drop a total of 14% in only two years.
2. The current accounting system charged all customers participating in the TFC program the same
standard rates regardless of the level or frequency of services provided. There ... Show more content
on Helpwriting.net ...
4. Distributing services using activity based costing reveals that Customer A is a highly more
profitable consumer to Western than Customer B, despite identical net sales (see attached).
Customer A uses less storage, delivery services, has fewer requisitions and a smaller inventory
balance, making them a more inexpensive customer to service, in comparison to Customer B.
5. An analysis of the individual customer accounts suggest that TFC's current pricing model is
ineffective. They are undercharging an alarming number of their customers thereby reducing their
overall profitability. Based on this information, managers will hopefully elect to implement the
services based pricing model so that customers are charged based on the services they are actually
consuming. Ideally, changing the current pricing model will resolve the issue of customers reducing
profit by 140% and 60% (Exhibit 8, numbers 3 and 4). If there are still profit draining customers,
management should revisit and assess accordingly, either further increasing fees to those customers
so their contribution is positive, or perhaps dropping these customers to increase overall
profitability.
6. I think the largest issues in adopting Service Based Pricing would be the opposition from the
salespeople and the customers. In most cases, fees will increase and it's unlikely that this change
will be welcomed by either party. Western may lose customers if

Total Control In 1984
Preetam Chilaka
Mr.Dipalo/ Ms.Truppa
English 402
12 May 2018
Total Control
Throughout history, governments has evolved in many different ways. Sometimes for the better and
sometimes for worse. As many seek to take power of a whole nation, use it for their own cupidity.
But, even the good governments who seek to make the world a better place and a safer place had to
do some wrong to reach there. During the time he was writing about this book, his country was at
war. He was in many ways restricted of what he could write about country. This big part in the 1984,
where the totalitarian government doesn't allow any freedom of speech or any negativity toward the
government. Winston the main character of the book is rebel who seeks to not to follow ... Show
The combination of the teachings by Orwell and present day events around the world is proof of
these sentiments. As seen in this critical review of the book, according people their rights and
freedoms goes a long way in terms of showing respect for human rights and values.
Work Cited Page
Brown, Sarah. I always feel like, somebody's watching me...Teaching 1984 and the power of
government. Six–Week Unit designed for 10th grade honors. 2010. Print.
Iskandar, Nicole. Teaching Dystopic Novels in the Classroom Unit of Study. Warner, 1984. Print.
Kellner, Douglas. From 1984 to One–Dimensional Man: Critical Reflections on Orwell and
Marcuse. Print.
Lang, Peter. The Road from George Orwell: His Achievement and Legacy. European Academic
Publishers. 2001. Print.
Orwell, George. Nineteen Eighty–Four. Harcourt Education Limited, 2005. Print.
Raab, Elizabeth. Propaganda and "Truth": How Do You Know? John Bartram High School. Print.
Sessions, Lisa. A Teacher's Guide to the Signet Classic Edition of George Orwell's 1984. Asheville
Junior High. Print.
Yeo, Michael. Propaganda and Surveillance in George Orwell's Nineteen Eighty–Four: Two Sides of
the Same Coin. Global Media Journal– Canadian Edition. 2010.

Vodafone : Airtel, Vodafone, Control The Total Telecom Market
The key players
Three major providers Telstra, Optus, Vodafone, control the total telecom market.
Telstra
Telstra is Australia Biggest Telecommunications Company that offers a full range of telecom
services throughout Australia. Telstra provides basic access services to homes and businesses. Local
and long–distance telephone calls services, mobile and Internet services. Telstra has 3.5 million
broadband subscribers and over 15 million mobile telephony subscribers.
Optus
Optus offer a range of communications services:
Mobile, national and long–distance calls, local and international telephony, business network
services, Internet and satellite services, subscription TV and digital media services.
Vodafone Australia
Vodafone is the third largest company in the Australian market; it is formed as a 50/50 joint venture
(Vodafone Australia and Hutchison 3G Australia)
Competition:
Vodafone in Australia is facing a customer departure that does not appear to be changing in the near
future. Vodafone financial results revealed that they lost 128,000 customers in the three months to
31 March 2012 that puts the company's total local customer numbers at about 6.7 million.
Vodafone revealed recently that its Australian operation had recently lost 8.8% of its overall
revenues.
Optus has revealed its financial results, and it appears to see only modest growth in its mobile
business. Optus growth is stable adding same amount of customers in mobile, adding on some
82,000 new postpaid

Defining Goffman's Total Institution Essay
To examine how far Lennox castle hospital was an example of what Goffman called a 'Total
Institution' I will first need to explore Goffman's definition of this, along with the four factors that he
identified as characteristics of a 'Total institution' I will then go on to discuss how these four factors
fit with Lennox castle hospital and determine whether or not it fell into Goffman's model of a 'Total
Institution.'
In order to discuss how Goffman's four factors fit with Lennox castle hospital I will first examine
his definition. In 1961 Goffman stated that a 'total institution' "is a place of residence and work
where a large number of like–situated individuals, cut off from the wider society for an appreciable
period of time, together ... Show more content on Helpwriting.net ...
Binary management, when staff and residents are kept separate by two different sets of rules; staff
member's felt superior to residents and maintain a social distance between them allowing staff to
feel empowered.
The inmate role, all residents are discouraged from keeping links to their former roles; they lose
their personal identity and are given an identity that the institution has chosen for them.
The institutional perspective in time a resident may come to accept their loss of self identity;
everyday life revolves around the institution rather than centring on the people in it.
(k101, Unit 7, p 107) and (Jones and Fowles,

Caribbean Brewers Study Essay
Caribbean Brewers: Transfer Pricing, Ethics and Governance
Case Summary Gera International is a well established international brand of beer that is ranked
amongst the top three brands of beer in the world. With transportation prices rising, Gera
International decided to purchase a plant in Antigua in 2005 and they renamed the subsidiary,
Caribbean Brewers, Inc. (CBI). In 2008, the production facilities of CBI were expanded and their
productive capacity doubled. Furthermore, we are then introduced to Jason Joseph a production
manager who is unhappy and distressed because along with the production doubling, he lost
ownership in the company, bonuses, and annual dividends. JJ comes to us (the financial advisor to
the CFO) and informs us ... Show more content on Helpwriting.net ...
Representing costs as a percentage of sales is not the best way to judge efficiency since it can ignore
variables such as bottle deposits and discounted rates, which would show problems in production
when in fact there are not any. Therefore, JJ's statement on production remains truthful when he said
that CBI has been operating as efficiently, if not more, in the past. Here's an example:
Description
Exported
Domestic
Sales (per case)
$25
$50
Bottle
($8)
$0
Raw Materials
($3)
($3)
Caps and Labels
($3)
($3)
Gross Margin
$11
$44
Performance Measurement System for Production Personnel with Respect to Both Cost and Quality
Control

JJ has complained on behalf of the performance measurement system because currently his bonus is
based off of production cost being less than 43 percent of sales. JJ believes that the production
facility is operating as efficiently as, if not better, than it has before the expansion. Due to this
performance measurement JJ's ownership when from 25 percent to 8 percent and he is losing
bonuses and annual dividends. As we analyze Figure 2, we have determined from a costs
perspective that basing production manager's bonuses off of a percentage of sales is unethical
because he is not being based off of his "performance." For starters, in 2008, CBI expanded and
began producing Gera beer, which unlike other exported beer, does not collect an eight dollar
deposit fee. Next, from 2008 to 2009, CBI was hit with a $6,128,000 bottling

Wild Horses Essay
Sydney Rice
Mrs. Kline
Honors English 10 Period 2
13 April 2017
Title
Wild horses and burros are starving in the ten western states consisting of Arizona, California,
Colorado, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, and Wyoming. The Bureau of
Land Management or BLM is a national government agency that manages, protects, and controls the
wild horse and burro population under the 1971 Wild Free–Roaming Horses and Burros Act. This
law authorizes the BLM to regulate the population of horses and burros to sustain a healthy
environment for the land and the animals. The wild horses and burros are found in herd management
areas across the ten western states. The estimated total wild horses and burros in California are
8,316 with the maximum ... Show more content on Helpwriting.net ...
As of March 1, 2016, the BLM estimated a total amount of 67,027 wild horses and burros in all of
the western states. The BLM has recommended that the maximum population that the land can
sustain is 26,715 (Gorey and Lutterman 1). The BLM must find ways to control the population
because of the crowding. According to Wild Horse Education "Population control is a phrase used to
describe the methods that are utilized by the BLM to achieve what they term as 'Appropriate
Management Level,' or 'AML'" ("Population Control" 1). Appropriate management level is the
amount of horses and burros that can thrive in balance with other public land resources and uses. If
left uncontrolled, Mother Nature would regulate the population by disease, dehydration, and
starvation. The population of the horses would increase causing food to become scarce and the
horses to starve. Not controlling the population would be inhumane. The horses would suffer from
starvation, causing a slow death. Private ranchers obtain permits for their cattle to graze on BLM
land which further affects the problem of scarcity of food and water for all animals. The wild horse
and burro population should be controlled using humane methods

How Does George Orwell Use Total Control In Animal Farm
Imagine being convicted of a crime you did not commit. When you go to testify against the
accusation, there is evidence that proves you are guilty. Faked evidence. Photos of you in places you
were not. Forged documents with your signature on them. You are found guilty and charged to life
in prison. For crimes you did not do. This was the reality of almost twenty million Russians during
half a century during the Soviet reign. Government officials would fake photos, documents and in
one instance get the nazis to lie and say the person in question was a spy for them. This was all so
none of the arrests would look like they were faked or just because the party disliked the person or
their ideas. George Orwell portrayed how this tactic was used ... Show more content on
Helpwriting.net ...
But that was merely a piece of furtive knowledge, which he happened to possess because his
memory was not satisfactorily under control. Officially the change of partners had never happened.
Oceania was at war with Eurasia: therefore Oceania had always been at war with Eurasia. The
enemy of the moment always represented absolute evil, and it followed that any past or future
agreement with him was impossible." We also see how some strong individuals are able to hold onto
their memories and resist the censored propaganda put out by the regime. These are people who
refuse to believe what the regime wants them to because like Winston, they don't trust the regime. In
Animal farm, we see the animals always trust Napoleon and the pigs, which makes their rise to
power easier. In both the russian revolution and 1984 we see the rise to power is harder because of
these strong willed

Area and Oasis Blocks
Internal Assesment – Task 2C
In this experiment I am investigating the relationship between surface area and the volume of a
model cactus and to determine whether this relationship affects the loss of water.
We used oasis blocks, an absorbant material used by florists as a substitute for a cactus, that would
soak up the water, and thus ideally show the percentage water loss by weighing the before and after
evaporation weights.
Independent Variable
The independent variable is the total surface area for each size of the blocks and I think this will
affect the dependent variable as larger blocks, I hypothesize, will have less water loss by
evaporation as there is less surface area for it, as opposed to the smaller (2cm x 2cm x 2cm) ... Show
It can be seen from my results that, apart from the anomaly of the second point, which could have
occurred for a number of reasons (see Evaluation), that the surface area does affect the percentage
loss of water. My results could be more reliable if the tests were repeated and errors were analyzed
after each experiment, however I believe that it is shown in my graph that the relationship between
the dependent and independent variable is obvious.
Evaluation
My conclusion, based on my graph, cannot be entirely correct, as my results were anomalous due to
a number of interferences with this experiment. Firstly, I think that by doing this

Polisar Case
Polysar Limited
Respected members of Board of Directors:
In this report, I will discuss the performance of NASA Division for the past 9 months during the
fiscal year with special attention to the meaning and accuracy of the volume variance. Then I will
identify the issues of the best sales and production strategy for EROW Division, NASA Division
and the Rubber Group as a whole. At last, my recommendations of changes that should be made in
the management accounting performance system to improve the reporting and evaluation of the
Rubber Group performance will be raised.
NASA Rubber Division's performance:
As shown on the statement of net contribution September 1986, NASA Rubber Division's actual net
sales ... Show more content on Helpwriting.net ...
This inner company transfer is outside control of NASA Rubber since if EROW cut back on orders;
its profit is hurt through the volume variance. EROW could change its purchase from NASA
depends on the sales prediction, inventory level, production capacity constraint and other economic
factors. Therefore, the uncertainty of the inner company transfer would weaken the accuracy of the
production estimates, and in turn affect the determination of the total fixed costs.
The determination of both two numbers above involves some uncertainties. Therefore, volume
variance is not an accurate measurement of the performance of NASA Rubber. To improve the
budgeting efficient, the management should consider transfer problem and other factors I addressed
above. Using relevant and proper information will help NASA Rubber in performance forecasting.
Issues of the best sales and production strategy
EROW:
EROW Division's butyl plant is located in Antwerp, Belgium. Built in 1964 as a regular butyl unit,
the plant was modified in 1979/80 to allow it to produce halobutyl as well as regular butyl. This
division has been successful since 1982. They increased shares in the high growth halobutyl market
and simple and compact operation also facilitates their success. Moreover, the strategies they used
improve the efficiency of the operation.
One strategy EROW used is to take advantage of the inner company transfer. When the regular butyl
demand outspaces the plant's

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