This document outlines the course structure and expectations for an English 101 research paper, focusing on background and introductory paragraphs. It emphasizes the need for well-researched content, the organization of information deductively, and requirements for citations without direct quotes. Additionally, it provides guidelines for effective thesis statements, the components needed in background paragraphs, and the overall format of the research paper.

1. ENGL 101:
Research Paper – Background Paragraph(s)
Hello everyone, and welcome to your first ENGL 101 class. My
name is Heesun Nam, and I will be your instructor for this
course. Today, I want to spend some time going through
introductions, the course syllabus, as well as the course format.
In Today’s Lesson
Structure of the Background Paragraph(s)
Three components of the background paragraph
Definitions
Factual Information
Historical Events

2. Announcements
Continue to work on task #5 and see your learning coach!
Task will be checked Thursday; Friday’s workshop is optional
for those who receive feedback on what they have completed
One or Two?
How broad/narrow is your topic?
Remember that your job is to offer information by organizing it
DEDUCTIVELY (general -> specific)
If your topic is fairly general (e.g. “Syrian refugees in
Canada”), have two paragraphs that first offer general
information on the status of Syrian refugees, then provide more
specific information on Syrian refugees in Canada
If your topic is more specific (e.g. “Income gap among middle-
class visible minorities in the United States”), it may be
sufficient to have one longer paragraph

3. Things to Remember
ALL information in the background paragraph should be
RESEARCHED
Nothing should be directly quoted (=PARAPHRASES ONLY!)
Sources do not have to be introduced (citations are sufficient)
Component of the Background Paragraph
#1: Definitions
Assume your readers know nothing about your topic
Begin with general definitions!
Topic Key Word (“fake news”)
Paragraph Key Words (“social media”, “bots”)
Remember to PARAPHRASE the definitions

4. Define terms that are closely tied to your OPINION/CONCEPT
How to Write Paraphrased Definitions
According to Wikipedia, the term ‘fake news’ is defined as
“false or misleading information presented as news”
(Wikipedia, 2021).
No need to introduce the evidence
Wikipedia should not be used as evidence
The information should NOT be directly quoted
…continued
Fake news can be defined as misinformation that disguises itself
as factual, thereby misleading the readers to believe they have
encountered actual news (Smith, 2021).
Information is paraphrased
Citation is inserted at the end
Evidence/source is NOT introduced
Factual Information

5. What are some facts surrounding the topic/issue at hand?
Statistics should be included in this section
Make sure they are related to the opinion/concept part of your
thesis
Historical Events
Describe one or two RECENT events that put a spotlight on
your topic/issue
“Syrian refugees in Canada”: the story of Marissa Chan
“Income Gap in the United States”: the recent controversy of
female Hollywood stars being paid less than their male co-stars
“Academic Misconduct in Canada”: UBC students having to re-
do their exam after it was discovered a majority of them had
cheated on it
Summary
Aim to include at least THREE sources in your background
paragraph
Minimum one source per section (e.g. definition, historical
event, factual information)
Make sure to paraphrase everything!
Help the readers be informed! Include general, as well as
specific, information related to your topic, opinion, and concept

6. In-Class Group Activity (Breakout Room)
We will be looking at a sample topic/thesis together. In 3
breakout rooms, we will each find pertinent information related
to the background paragraph components.
Present Your Findings!
This Week

7. Complete Task #5
Begin writing your introductory paragraph & the background
paragraph(s) into your Research Paper Draft PAGE on Wiki
Managerial Accounting
Activity-Based Costing and Analysis
The CEO of your company that manufactures shoes has worked
in the position for over 15 years. Though it is not his specialty,
the CEO recently attended a conference about ABC. As the
Controller, he wanted to review the conference with you, but his
overall impression was that there is too much work involved.
Besides, it is just a different way to carve up the total overhead
cost, and regardless, the total cost is the total cost no matter
how you divide it in the company.
1. The CEO wants you to develop a memorandum explaining
how ABC is different from traditional volume-based costing
methods.
2. Also, what would be the advantages and disadvantages of
implementing ABC in the business. Remember, the CEO has
little accounting knowledge so take that into consideration.
“With 400 words or 3 paragraphs and at least 2 references”
GUIDANCE.
Activity-Based Costing is probably the most sophisticated of all
costing methods. It can provide granular details on what costs
are involved in your manufacturing process and where they take
place. Tracking the inflows and outflows of resources can
provide management with a unique perspective on each activity

8. or task and where improvements can be made. However, this
type of costing method is not for everyone!
Think about the process to begin a project such as ABC in your
company and the level of detail needed. Be sure to work through
your cost/benefit analysis when investigating the possibility of
implementing ABC in the workplace.
-Please make sure that you read the relevant chapter from the
textbook (Below)
- Watch the YouTube videos for this week and additional course
material provided
https://www.youtube.com/watch?v=QaVlWoaBytQ
https://www.youtube.com/watch?v=M-uGibLcQ-g
- Ensure that you can communicate your point of view clearly
and without ambiguity. Provide one example to strengthen your
point of view in the main discussion.
READING: CHAPTER 4: Activity-Based Costing and Analysis
I. Developing and allocating costs based on Plantwide OH rate
method: Uses one OH rate to allocate costs.
A. Total budgeted OH costs are divided by the allocation base
(ie: total budgeted direct labor hours or total machine hours) to
get the plantwide OH rate.
FORMULA:
Plant wide OH Rate =
Budgeted OH Cost
Budgeted Allocation Base
OVERHEAD ALLOCATED:
Overhead Allocated =
Plant Wide OH Rate *Allocation Base Used

9. ie: If direct labor hours used as the allocation base, the
Overhead Allocated would = the Plant Wide OH rate * number
of direct labor hours used.
II. Developing and allocating costs based on Departmental OH
rate method.
A. As different departments use different amounts of OH,
multiple OH rates can result in better overhead allocation
B. Uses a different OH rates for each department – 3-step
Process:
a. Assign budgeted overhead cost to department cost pools.
b. Select an allocation base (labor hours for example) and
compute an overhead allocation rate for each department.
c. Allocate OH costs to cost objects.
FORMULA:
Departmental OH Rate =
Budgeted Departmental OH Cost
Budgeted Departmental Allocation Base
III. Comparison of Plantwide versus Departmental OH Rate
Methods:
A. Both use readily available information such as direct labor
hours or machine hours for the OH rate.
B. Easy to implement.
C. Comply with GAAP.
D. However, OH cost is often too complex to be explained by
factors such as direct labor hours or machine hours, so it can
become too simplistic and unrelated to the allocation bases
chosen by management.
IV. Assumptions with Plantwide and Department OH rate
methods
A. Assumptions with Plantwide OH rate method:

10. a. OH costs change with the allocation base
b. All products use OH cost in the same proportion
B. Assumptions with Departmental OH rate method:
a. Different products are similar in volume, complexity, batch
size
b. OH costs are proportionate to department allocation base
c. May fail to assign costs such as depreciation, insurance, or
other costs not driven by production/volume
V. Activity-Based Costing (ABC): Focuses on assigning OH
cost based on the activities. Uses more than a single rate and is
not driven by number/size of departments, but on the process
activities.
A. Activity: Task, operation, procedure that causes OH costs to
be incurred.
B. 3-step Process:
a. Identify activities and assign budgeted costs to activity cost
pools. [A group of costs that are related to the same activity]. A
cost driver is a factor that causes the cost of an activity to go up
or down. Examples are square footage of space the activity
takes up. Common activities in production are Production set-
ups, machine usage, fabrication, design, assembly, and
inspection.
b. Compute overhead activity rate for each activity cost pool.
FORMULA:
Activity Rate =
Budgeted Activity Cost
Budgeted Activity Usage
c. Allocate OH costs to cost objects (products).
FORMULA:
Allocated Cost=
Actual Activity Usage * Activity Rate
Exhibit 4.8 from your text.

11. VI. Comparing OH Cost Allocation Methods
A. ABC emphasizes activities and their costs
B. Plantwide and Departmental do not capture the different uses
of the activities and can distort OH cost allocation. Low -volume
complex products are often undercosted and high-volume
simpler products are often overcosted.
VII. Activity Levels and Cost Management
A. Activity Levels:
a. Unit level activities
b. Batch level activities
c. Produce level activities
d. Facility level activities
VIII. Advantages and Disadvantages of ABC
ADVANTAGES OF ABC
DISADVANTAGES OF ABC
More Effective Overhead Cost Control
Costly to Implement and Maintain
Better Production and Pricing Decisions
Product Cost Distortion
Non-Compliant with GAAP
IX. ABC for Services 3-Step Process
A. Identify activities and their budgeted overhead cost.
B. Compute OH activity rate for each activity
C. Allocate OH cost to cost objects
X. Corporate Social Responsibility (CSR)
A. Supply chain management: Coordination and control of
goods, services, and information from suppliers and consumers.
XI. Customer Profitability
A. ABC can be used to allocate selling, general and

12. administrative costs to determine profitability of individual
customers.
B. ABC considers all resources used to serve a customer, not
just the manufacturing costs.
ENGL 101:
Research Paper – Introductory Paragraph
Hello everyone, and welcome to your first ENGL 101 class. My
name is Heesun Nam, and I will be your instructor for this
course. Today, I want to spend some time going through
introductions, the course syllabus, as well as the course format.
Today’s Lecture
Introductory Paragraph Components

13. Thesis Statement
Announcements
The research paper module has an “e-book” (Notes)
Refer to the book & PowerPoint slides for most essential
information
Please choose your topic as soon as possible
You will need to begin & complete task #4 this week. Please see
your LC!
What needs to happen in an introductory paragraph?
1) Introduce the topic in a clear, meaningful way by using a
hook
2) Tell the readers the importance of exploring the topic
(introductory sentence)
3) Explain the topic more specifically (topic sentence)
4) Have a clear thesis statement that lays out the groundwork

14. The First (Two) Sentence(s) = the Hook
Try to find a direct quote from someone related to your topic –
something that captures the essence of the issues
You may simply present the hook OR provide more context for
the readers
Example
“Stop the count!” – Donald Trump on Twitter
You can leave this quote as it is and let the readers “figure out”
its importance by reading the rest of the introduction
OR: You may provide a context –
“Stop the count!” was a message that was sent out on Twitter in
November 2020 by Donald Trump, who was seeking to stop
mail-in votes from being counted towards the total number of
votes for Joe Biden, his opponent. Soon, this message was
transformed into “Stop the Steal”, a slogan used by those who
believed the ultimate result of the election was a fraudulent one.
This gives the readers more information about the what, when,
who, and how

15. The Second Sentence = Introductory Sentence
What do you want to talk about in this paper?
Present your topic in a way that ties it in with the hook and its
subject matter
Be general! A simple mention of the topic key word
(demographic & issue) is sufficient
Example
In claiming that mail-in votes should not be valid and that
counting such votes would constitute election fraud, Trump
sought to bring his supporters together for a cause that would
not be considered factual, thereby creating his own version of
“fake news” among the less educated.

16. The Third Sentence: Topic Sentence
Introductory Sentence = General
e.g. “fake news” among the less educated
Topic Sentence = More Specific
e.g. “fake news on social media**”
**Include your demographic & own region/country here if you
have not already
Example
While the idea of fake news is not new, it has become more
prominent and difficult to spot in the era of social media,
especially in North America.
The Final Sentence = Thesis Statement
Finally, include your own OPINION on your TOPIC by
presenting the CONCEPTS you have discovered in your
research and using a specific PERSPECTIVE. Give the readers a
sense of how you will argue your opinion by including a
ROADMAP
Perspective

17. Topic
Opinion
Concept
Roadmap (causes or effects)
Example
From a psychological perspective, the issue of fake news in
North America among the less educated requires the politicians
to push for tougher laws because of its tendency to spread easily
through social media through the following causes: the
increasing number of fake news websites, a lack of vetting
individuals of authority, one’s tendency of not questioning what
is published, and the prominence of “bots”.
Perspective = psychological
Topic = fake news in North America
Opinion = requires the politicians to push for tougher laws
Concept = tendency to spread easily through social media
Roadmap = 1) the increasing number of fake news websites 2) a
lack of vetting individuals of authority 3) one’s tendency of not
questioning what is published 4) the prominence of “bots”
How do we Determine…
Perspective?
Opinion?
Concept?
Roadmap?

18. RUAH
The quadrants of human experience
Example: ‘Fake News’
Quadrant of HEART – what are the perspectives?
Psychological
Psychosocial
What kind of ideas can we explore with these perspectives?
The psychological mindset of individuals who tend to follow
fake news (those who do not trust mainstream media, gear
towards conspiracy theories…)
Another Example: Mental Health
What are the perspectives we can explore with the quadrant of
MIND?

19. Sociological
Political
What are some things that we might be able to explore with
these perspectives?
The notion that ‘mental health’ is a taboo subject (mental health
= crazy?)
How some companies have politicized and profited from the
subject (e.g. Bell’s ‘#letstalk campaign)
Question – in relation to ‘mental health’…
Which perspective can we come up with for STRENGTH?
What kind of ideas would belong to this perspective?
Which perspective can we come up with for SOUL?
What kind of ideas would belong to this perspective?
What Now?
Choose your topic (demographic)
Choose a specific issue that your demographic is experiencing

20. Workshop Day on Friday – task #4 will need to be completed!
Topic:
This assignment will require you to research about a specific
demographic of people in order to find a research topic. The
demographics for this semester are the following -
Low-income families
Please make sure your focus is in US.
Once you choose your demographic of people, you will need to
choose a specific topic that discusses an issue they are
experiencing. If you would like, you may choose the topics of
Academic Integrity for international students or Domestic
Violence on any other demographic listed above.
Format:
The essay should be a minimum of 1500 words (not including
the title page or references) and follow APA formatting. A
title/references page is required, and the essay should follow
general paragraph patterns as taught in the lectures. 7 – 8
paragraphs are required for the assignment (an introduction, 1-2
background paragraph(s), 4 body paragraphs, and a conclusion).
It should follow the patterns for paragraph organization and
sentence structure according to the class lessons, additional
notes, and as available in the course pack. The thesis statement

21. should closely resemble the model discussed in the lectures.
Resources & Evidence:
You will be required to provide at least 15-20 sources of
evidence.
As a research essay, you should use all possible methods to
discover ideas for their topic. This should include the library,
Google Scholar, Google Books, news search engines,
government agencies and NGO websites, as well as any
discipline specific internet websites.
Evidence should include the variety of types learned in ENGL
101, including expert theory/testimony/interpretation, statistics,
agreement, facts, case studies, & examples
Introduction
· Start with a hook (a famous quotation or a question for the
reader)
· Introductory sentences should generally state the purpose of
writing about the topic (this should be VERY

22. general/theoretical).
· Topic sentence should introduce your limited topic generally
· Thesis + Roadmap (Roadmap can be made a separate sentence)
Background Paragraph(s)
One longer background paragraph (7-10 sentences) or two
shorter paragraphs (3-5 sentences each)
· Focus on the following three components: Definitions,
Historical Events, and Factual Information
· The background paragraph should not exceed the length of the
body paragraphs, however.
· If only one paragraph, you are free to use any researched,
factual information necessary to define the topic, so long as it is
arranged deductively (general to specific)
· If two paragraphs, write researched, factual information about
the general topic in the first paragraph, and the limited topic in
the second body paragraph (e.g., Women’s rights in the first
background paragraph, Women’s Rights in the workplace in
Canada in the second paragraph)
· Don’t forget a transition sentence to conclude the background
paragraphs. The transition to a second background paragraph
should indicate the limited topic, and the transition to the body
paragraphs should indicate the thesis using a synonym of the
thesis key word.
Body Paragraphs
· Follow the general paragraph pattern, using key/transi tion
words, introducing main evidence with context, and including
sufficient focused discussion.

23. · Don’t forget the rules of including different types of evidence.
For example, statistics must be followed with hedging language
in the discussion, and statistics and illustrative examples should
be introduced according to the patterns learned in Writing 101.
· The paragraphs should include two main pieces of evidence
organized deductively, and a third or more pieces of supporting
evidence that are included as citations in the explanation or
discussion sections of the body paragraphs. Supporting evidence
MUST BE paraphrased, and does not need to be introduced with
context—a citation is sufficient.
· A body paragraph should not exceed one page in length—if it
does there is probably too much of something in the paragraph
(i.e. evidence, explanation, discussion) that should be edited
out.
Conclusion
· Briefly (3-5 sentences) summarize the key words using
different expression/sentence structures than what was used for
the thesis and assertion/connection sentences.
· Do not end with a “wonderful” statement, though ending with
a specific suggestion tied to your opinion from the thesis is
acceptable.