The monkeyman free essay sample

Calculate the margin of safety. (Round your intermediate calculation and final answer to the nearest dollar amount. Omit the $ sign in your response. ) Margin of safety $ c. Calculate the operating leverage. (Round your answer to 2 decimal places. ) Operating leverage 2. Sawaya Co. , Ltd. , of Japan is a manufacturing company whose total factory overhead costs fluctuate considerably from year to year according to increases and decreases in the number of direct labor-hours worked in the factory. Total factory overhead costs (in Japanese yen, denoted ? ) at high and low levels of activity for recent years are given below: Level of Activity Low High Direct labor-hours 52,800 70,400 Total factory overhead costs ?233,040 ?255,920 The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 52,800-hour level of activity as follows: Indirect materials (variable) ?58,080 Rent (fixed) 136,000 Maintenance (mixed) 38,960 Total factory overhead costs ?233,040 To have data available for planning, the company wants to break down the maintenance cost into its variable and fixed cost elements. We will write a custom essay sample on The monkeyman or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Requirement 1: Estimate how much of the ?  255,920 factory overhead cost at the high level of activity consists of maintenance cost. (Hint: To do this, it may be helpful to first determine how much of the ? 255,920 consists of indirect materials and rent. Think about the behavior of variable and fixed costs! ) (Omit the ? sign in your response. ) Maintenance cost ? Requirement 2: Using the high-low method, estimate a cost formula for maintenance where X represents the number of direct-labor hours. (Round variable cost per unit to 1 decimal place. Omit the ? sign in your response. ) Y = ? + ? X Requirement 3: What total factory overhead costs would you expect the company to incur at an operating level of 58,080 direct labor-hours? (Omit the ? sign in your response. ) Indirect materials ? Rent Maintenance: Variable cost element ? Fixed cost element Total factory overhead cost ? 3. Deavila Inc. produces and sells two products. Data concerning those products for the most recent month appear below: Product Q91I Product J53Z Sales $ 16,100 $ 11,400 Variable expenses $ 5,720 $ 4,940 Fixed expenses for the entire company were $13,920. Required: a. Determine the overall contribution margin ratio for the company. (Round your answer to 2 decimal places. ) Contribution margin ratio b. Determine the overall break-even point in total sales dollars for the company. (Round your intermediate calculation to 2 decimal places and final answer to the nearest dollar amount. Omit the $ sign in your response. ) Break-even point $ c. If the sales mix shifts toward Product Q91I with no change in total sales, what will happen to the break-even point for the company? It will result in a decrease in the companys overall break-even point. It will result in a increase in the companys overall break-even point. 4 The Central Valley Company is a merchandising firm that sells a single product. The company’s revenues and expenses for the last three months are given below: Central Valley Company Comparative Income Statement For the Second Quarter April May June Sales in units 4,400 5,050 6,400 Sales revenue $ 616,000 $ 707,000 $ 896,000 Cost of goods sold 220,000 252,500 320,000 Gross margin 396,000 454,500 576,000 Selling and administrative expenses: Shipping expense 52,000 57,980 70,400 Advertising expense 68,000 68,000 68,000 Salaries and commissions 134,000 149,600 182,000 Insurance expense 10,000 10,000  10,000 Depreciation expense 38,000 38,000 38,000 Total selling and administrative expense 302,000 323,580 368,400 Net operating income $ 94,000 $ 130,920 $ 207,600 Required: a. Determine which expenses are mixed and, by use of the high-low method, separate each mixed expense into its variable and fixed components. State the cost formula for each mixed expense. (Round per unit answer s to 2 decimal places. Omit the $ sign in your response. ) Cost formula $ + $ per unit $ + $ per unit b. Compute the company’s total contribution margin for May. (Round your answer to the nearest whole number. Omit the $ sign in your response. ) Contribution margin $ 5. The management of Harlow Corporation, a manufacturing company, would like your help in contrasting the traditional and contribution approaches to the income statement. The company has provided the following financial data for January: Sales $231,000 Variable production expense $22,000 Fixed production expense $38,000 Variable selling expense $15,000 Fixed selling expense $27,000 Variable administrative expense $13,500 Fixed administrative expense $49,000 The company had no beginning or ending inventories. The contribution margin for January was: $156,000 $180,500 $184,000 $66,500 = $231,000 – ($22,000 + $15,000 + $13,500) 6. Boening Enterprises, Inc. , produces and sells a single product whose selling price is $148 per unit and whose variable expense is $48 per unit. The companys monthly fixed expense is $510,500. Assume the companys monthly target profit is $11,900. The unit sales to attain that target profit is closest to: 7,195 5,224 10,883 3,530 = 7. Ringstaff Corporation produces and sells a single product. Data concerning that product appear below: Per Unit Percent of Sales Selling price $141 100% Variable expenses 28. 2 20% Contribution margin $112. 8 80% The company is currently selling 7,800 units per month. Fixed expenses are $609,000 per month. The marketing manager believes that a $26,072 increase in the monthly advertising budget would result in a 240 unit increase in monthly sales. What should be the overall effect on the companys monthly net operating income of this change? Decrease of $26,072 Increase of $1,000 Increase of $27,072 Decrease of $1,000 8. The management of Harlow Corporation, a manufacturing company, would like your help in contrasting the traditional and contribution approaches to the income statement. The company has provided the following financial data for January: Sales $232,000 Variable production expense $31,000 Fixed production expense $25,000 Variable selling expense $18,000 Fixed selling expense $33,000 Variable administrative expense $12,500 Fixed administrative expense $36,000 The company had no beginning or ending inventories. The gross margin for January was: $125,000 $76,500 $188,500 $176,000 9. The management of Archie Corporation would like to better understand the behavior of the company’s warranty costs. Those costs are listed below for a number of recent months: Product Returns Warranty Cost May 34 $ 3,869 June 37 $ 3,915 July 30 $ 3,799 August 40 $ 3,936 September 46 $ 4,012 October 38 $ 3,903 November 39 $ 3,916 December 43 $ 3,962 Management believes that warranty cost is a mixed cost that depends on the number of product returns. Required: Estimate the variable cost per product return and the fixed cost per month using the least-squares regression method. (Do not round intermediate calculations. Round your fixed cost to the nearest dollar amount and the variable cost to 2 decimal places. Omit the $ sign in your response.  ) Variable cost $ per product return Fixed cost $ per month y = 12. 43x + 3858 Variable Cost = $12. 43 Fixed Cost = $3,858 10. Riven Corporation has a single product whose selling price is $17. At an expected sales level of $1,938,000, the companys variable expenses are $684,000 and its fixed expenses are $283,000. The marketing manager has recommended that the selling price be increased by 25%, with an expected decre ase of only 8% in unit sales. What would be the companys net operating income if the marketing managers recommendation is adopted? $971,000 $1,945,700. Wertman Corporation produces and sells a single product with the following characteristics: Per unit Percent of Sales Selling price $152. 00 100% Variable expenses 103. 36 68% Contribution margin $48. 64 32% The company is currently selling 3,800 units per month. Fixed expenses are $215,800 per month. Management is considering using a new component that would increase the unit variable cost by $3. Since the new component would increase the features of the companys product, the marketing manager predicts that monthly sales would increase by 300 units. What should be the overall effect on the companys monthly net operating income of this change? increase of $13,692 increase of $2,292 decrease of $13,692 decrease of $2,292 12. Monsky Corporation produces and sells a single product whose contribution margin ratio is 65%. The companys monthly fixed expense is $416,000 and the companys monthly target profit is $63,050. The dollar sales to attain that target profit is closest to: $270,400 $311,382 $640,000 $737,000 13. When the level of activity increases within the relevant range, how does each of the following change? Choice C Choice B Choice A Choice D 14. What is the cause of the difference between absorption costing net operating income and variable costing net operating income? Absorption costing includes variable manufacturing costs in product costs; variable costing considers variable manufacturing costs to be period costs. Absorption costing deducts all manufacturing costs from net operating income; variable costing deducts only prime costs. Absorption costing includes fixed administrative costs in product costs; variable costing considers fixed administrative costs to be period costs. Absorption costing allocates fixed manufacturing costs between cost of goods sold and inventories; variable costing considers all fixed manufacturing costs to be period costs. 15. On a cost-volume-profit graph, the break-even point is located: where the total revenue line intersects the volume axis. where the total expenses line intersects the dollars axis. at the origin. where the total revenue line intersects the total expenses line. 16. The margin of safety is equal to: Sales (Variable expenses/Contribution margin). Sales Net operating income. Sales (Variable expenses + Fixed expenses). Sales (Fixed expenses/Contribution margin ratio). 17. Net operating income computed using variable costing would exceed net operating income computed using absorption costing if: the average fixed cost per unit is zero. units sold are less than units produced. units sold exceed units produced. units sold equal units produced. 18. Witczak Company has a single product and currently has a degree of operating leverage of 5. Which of the following will increase Witczaks degree of operating leverage? Choice C Choice A Choice B Choice D 19. A disadvantage of the high-low method of cost analysis is that: It relies totally on the judgment of the person performing the cost analysis. It uses two extreme data points, which may not be representative of normal conditions. It is too time consuming to apply. It cannot be used when there are a very large number of observations. 20. Assuming that direct labor is a variable cost, product costs under variable costing include only: direct materials and direct labor. direct materials, direct labor, variable manufacturing overhead, and variable selling and administrative expenses. direct material, variable manufacturing overhead, and variable selling and administrative expenses.  direct materials, direct labor, and variable manufacturing overhead. 21. Denton Company manufactures and sells a single product. Cost data for the product are given below: Variable costs per unit: Direct materials $7 Direct labor 12 Variable manufacturing overhead 3 Variable selling and administrative 5 Total variable cost per unit $27 Fixed costs per month: Fixed manufa cturing overhead $297,000 Fixed selling and administrative 186,000 Total fixed cost per month $483,000 The product sells for $40 per unit. Production and sales data for July and August, the first two months of operations, follows: Units Produced Units Sold July 33,000 29,000 August 33,000 37,000 The companys Accounting Department has prepared absorption costing income statements for July and August as presented below: July August Sales $1,160,000 $1,480,000 Cost of goods sold 899,000 1,147,000 Gross margin 261,000 333,000 Selling and administrative expenses 331,000 371,000 Net operating income $-70,000 $-38,000 Requirement 1: Determine the unit product cost under Absorption costing and Variable costing. (Omit the $ sign in your response. ) Unit product cost Absorption costing $ Variable costing $ Requirement 2: Prepare contribution format variable costing income statements for July and August. (Input all amount as positive value except net loss which should be indicated with a minus sign. Omit the $ sign in your response. ) July August $ $ Variable expenses: Total variable expenses Fixed expenses: Total fixed expenses Net operating income (loss) $ $ Requirement 3: Reconcile the variable costing and absorption costing net operating income figures. (Input all amount as positive value except net loss which should be indicated with a minus sign. Leave no cells blank be certain to enter 0 wherever required. Omit the $ sign in your response. ) July August Variable costing net operating income (loss) $ $ fixed manufacturing overhead cost deferred in inventory under absorption costing fixed manufacturing overhead cost released from inventory under absorption costing Absorption costing net operating income $ $ Requirement 4: Which is the most appropriate method of costing? 22. This makes no sense at all, said Bill Sharp, president of Essex Company. We sold the same number of units this year as we did last year, yet our profits have more than doubled. Who made the goof—the computer or the people who operate it? The statements to which Mr. Sharp was referring are shown below (absorption costing basis): Year 1 Year 2 Sales (34,000 units each year) $1,267,000 $1,267,000 Cost of goods sold 680,000 578,000 Gross margin 587,000 689,000 Selling and administrative expenses 334,000 334,000 Net operating income $253,000 $355,000 The statements above show the results of the first two years of operation. In the first year, the company produced and sold 34,000 units; in the second year, the company again sold 34,000 units, but it increased production as shown below: Year 1 Year 2 Production in units 34,000 44,000 Sales in units 34,000 34,000 Variable manufacturing cost per unit produced $5 $5 Variable selling and administrative expense per unit sold $1 $1 Fixed manufacturing overhead costs (total) $510,000 $510,000 Essex Company applies fixed manufacturing overhead costs to its only product on the basis of each years production. Thus, a new fixed manufacturing overhead rate is computed each year. Requirement 1: Compute the unit product cost for each year under (Round fixed manufacturing overhead cost per unit and final answers to the nearest whole dollar. Omit the $ sign in your response.) Unit product cost Year 1 Year 2 a. Absorption costing $ $ b. Variable costing $ $ Requirement 2: Prepare a contribution format variable costing income statement for each year. (Input all amounts as positive values. Omit the $ sign in your response. ) Year 1 Year 2 $ $ Variable expenses: Fixed expenses: $ $ Requirement 3: Reconcile the variable costing and absorption costing net operating income figur es for each year. (Leave no cells blank be certain to enter 0 wherever required. Round fixed manufacturing overhead cost per unit and final answers to the nearest whole dollar. Omit the $ sign in your response. ) Year 1 Year 2 Variable costing net operating income $ $ : Fixed manufacturing overhead cost deferred in inventory under absorption costing Absorption costing net operating income $ $ Requirement 4: The net operating income for Year 2 was higher than for Year 1 under absorption costing, although the same number of units was sold in each year. This is because by increasing production and building up inventory, profits increased without any increase in sales or reduction in costs. Is the above reason true or false?

How did Thomas Hardy use description to portray Tess emotions Essay Example

How did Thomas Hardy use description to portray Tess emotions Essay Example How did Thomas Hardy use description to portray Tess emotions Paper How did Thomas Hardy use description to portray Tess emotions Paper Essay Topic: Literature Thomas Hardy has been a very successful writer. He was penalised for writing novels in which were not proper at the time he wrote it. Tess of the DUrbervilles was said to be pessimistic and immoral by critics of the 19th century. This meant Tess of the Durbervilles was one of Hardys last ever novels. The public at this time were clearly not ready for Hardys abrupt style of writing. It was only later given the attention it deserved. Thomas Hardy wrote many other books such as Mayor of Casterbridge and Far from the Madding Crow. When criticised he turned towards poetry, and succeeded doing that as well as novels. He was born in 1940 in Upper Bockhampton, in Dorset. He was a lover of music and had a good education thanks to his parents, and quit doing architecture to keep writing thanks to his wife, Emma Gifford. Hardy was a very opinionated man, and in his twenties lost his religious faith. This was not uncommon as Charles Darwins origin of species speech caused many people to turn their backs on the bibles teachings, and turn towards science, the more believable view. His own thoughts of the suffering in the world meant Hardy could no longer believe there was a loving God. Local ways were strongly kept in Dorset, but in 1847 the introduction to the railway mean town and country gradually started to merge together. People would seasonally leave for jobs, and leave doing farm work altogether, to replace with city work. Hardy preferred to feel a sense of belonging to one place. Hardy eventually left the country, but wrote a lot about it and its inhabitants in a serious way. He did not support the industrial revolution, he put the threshing machine in a bad light when Tess is at Flintcomb-ash. Women were not supposed to lead life as Tess did in that time. Tess was forced to work, and her journey through rape, motherhood, working, travelling, marriage, break up, friendship and even murder, created a complicated, yet expressive plot. It seems people were not ready to handle a storyline like this in the 19th century. All of Thomas Hardys modern views were put into the book, yet they were not accepted by others. People did not see Tess as a pure woman, as Hardy did. It caused much controversy, as it questioned views on society, sexual morality and religion. Tess of the DUrbervilles is about a normal country girl who ends up leading an extraordinary life. She leaves home with a relative named Alec DUrberville. She returns home after he rapes her, to have his baby that later dies. She is later requested to go to a dairy farm, in which she falls in love with the charming Angel Clare. They get married, but when he discovers Tess past, he leaves her. He goes to Brazil and after a year of not replying to Tess letters, she turns back to Alec DUrberville. Her stressful working days are over, as he supports their family. However Angel returns, to find her with Alec, and she tells Angel to leave. But her growing hate of DUrberville means she kills him, and runs to the arms of Angel, yet after a few days on the run, blissfully with Clare, she is caught. Justice was done and she is hanged. An important part of the book was for the reader to feel the emotions Tess felt, so as to think how Tess felt, and how Hardy felt about society. Tess of the DUrbervilles was written to show the emotional rollercoaster women like Tess could possibly face. Hardys use of description enhances the readers understanding of Tess emotional state in the novel in many ways. Page 109 uses the personification that the sun is God-like. He looked down upon youth like it was interesting for him. The sadness of Tess at this time correlates to how hazy the sun is. Even though it seems Tess does not love her baby, she truly does. The sun fades and goes in, as if turning against Tess. The sun represents a God, and this personification represents the views Thomas Hardy had about God, and how he turned against God when he saw the suffering in the world, and the unpredictable misfortunes Tess constantly faces, portrays this suffering. It shows God is not with people all the time, as the sun is not either. It seems the sun that is so bright in spring and summer giving life to new things can turn dull, with the ability to take away life. His description of the weather depicts Tess emotions well, and he tries to make a point of how anyone can get hurt by an unloving God. Hardy describes Tess on page 111 as a girl, not Tess by name, as if he does not know her. It shows how people might think Tess had been changed by her experiences, but carried on as every other woman did. His description of Tess shows how alone and isolated Tess feels, living as a stranger and an alien here. Society at the time viewed Tess badly, and would not accept Tess as a pure woman, as the books subtitle suggests she is. People she knew looked down upon her for this, whereas is modern day she would have more attention and love for being a victim of Alec Durberville. The end of the chapter is dark and depressing; it is at the end of the day, as well as the babys life. Hardy makes clear how he feels about vicars and religion. A little baby that had died of illness is cast aside from the church, and is not permitted to have the respect of a proper Christian burial. This is all because of how it came about, and it is buried along with notorious drunkards, suicides and others of the conjecturally damned. Tess of the Durbervilles tells a story of how harsh and unfair the world, society, and especially the church can be. The vicar hears Tess circumstances, yet still refuses to let the baby have a proper burial. The little jar of flowers signifies how Tess cares for the baby, and is the only small piece of spring left in the harshness of winter, as if Tess love for the baby is the only piece of happiness left. By chapter 16 spring has come and with it Tess hope and happiness; Some spirit with her rose automatically as the sap in the twigs- clearly stating how as spring comes, Tess mood began to improve. She leaves home three years after her baby dies- silent reconstructive years. Page 133 describes amazing beauty of the countryside around her, and the air and new sights, along with Tess being able to enjoy the scene without anyone watching her, that sent her spirits up wonderfully. Once again the weather improves as she does, but this time the weather itself improves her mood, rather than the weather only representing how she feels. Tess sees as dark patch, which turns out to be the tomb of her ancestors. This gives some inclination of her destiny, and a warning that she should not go that way. It was the information about her ancestors that led her to Alec DUrberville in the first place, and the downward spiral to her tragic fate at the end of the book. This premonition may not be seen whilst reading the book unless looked at carefully. Hardy has incorporated key clues to what will happen to Tess. She accidentally came across it, representing how she came to die at an unexpected time, as she was so young. The countryside scene along with the Talbothays Dairy encourages the reader to think Tess was to have a good future. Describing trivial things, such as the cows, shows how happy she is, as at Talbothays there are no longer any problems left to describe. Hardy also uses lots of complimentary adjectives, such as glossy smoothness, homely figures, succulent, and dazzling brilliancy, to describe the countryside, and how at home she feels there immediately. The place is made out to be beautiful, as Tess contentment soars at this time. This is almost wholly because of Angel Clare, whom she falls in love with. This is one of the happiest moments in the book. A lot of chapter 17 is based around Angel Clare and Tess talking, and flirting, which seems to be a bit of a relief from the heavy plot for the reader so far. Phase the fifth-the woman pays, is a very dramatic section. Tess life goes from its happiest, to its worst. Hardy again uses personification, by using the objects around Tess to represent how isolated and uncared for Tess feels. He either says how they are engrossed in their own problems, or simply dont care. All material objects around announced their irresponsibility with terrible iteration. If Tess feels not even objects care, how will she feel about people? This is the chapter where Angel Clare tells her she is not the woman he thought she was, and that he cannot forgive her. He merely says to Tess that she is another woman in your shape. When Tess realises Angel will never view her as he once did, Hardy describes the change in Tess beautiful face. Her face turns white, her cheeks flaccid, her mouth dry, and like a small round hole, her eyes making Angels flesh creep. Not only does the weather react with how beautiful Tess is, but her looks too. It appears Tess is in disbelief, as she staggers, implying she cannot handle the terrible news she is hearing. She then bursts into self-sympathetic tears. In the 19th century Angels decision and thoughts would be understandable. Women were supposed to be innocent and pure when they got married, men did not have the same restrictions as women, and this seems unfair nowadays. But Hardy is trying to make the point that she is still pure, she did not choose what happened to her, she labels herself as a victim. On her way there to Flintcomb-Ash, Tess feels lonely without Clare, and depressed, back to how she felt when she got raped and her baby died. She ends up spending a night sleeping outside. But while she is there she hears a noise, and realises that there are wounded pheasants around her. Some of the lucky ones are dead, whilst others lay in pain. Tess does the nicest thing possible and puts them out of their misery. Tess says to suppose myself the most miserable being on earth in the sight o misery such as yours! She feels bad for ever feeling so sorry for herself, and using comparisons to the awful tortures these animals faced, Hardy describes how Tess finds the reason to go on and stay strong. She does not have much left emotionally, but she is still healthy. She is ashamed of herself. She realises it is only human society that has condemned her to the awful punishment she has received from Angel, and people around her, not nature itself, which has not hurt her yet, as it has done to the poor darling pheasants. Flintcomb-Ash is completely different to Talbothays farm; it is the worst moment of Tess life. She has a horrible boss, only one friend, a huge amount of work that will never be finished, and the safety net that she once had when at the Dairy has gone, as Angel has gone. She can only produce a flattened purse- she runs out of money. Yet pride stops her from asking Angels parents for it. She stays working at the awful farm, in which keeps her labouring all day, as she needs money and time away from her family, and people she knows, as it is clear she feels humiliated by what has happened. Patience keeps her going, the hope that she will see Angel soon. Her and Marian talk of better times, to forget how unpleasant Flintcomb-Ash is. Green, sunny, romantic Talbothays is how the dairy is described, whilst Flintcomb-Ash is a starve-acre place. The descriptions of the warm Talbothays reflects how happy she was there, compared to the weather at Flintcomb-Ash, which is dreary, depressing and cold, like Tess feelings at this time. The start of chapter 43 describes Tess and Marians tedious work, and the way Hardy describes how bad it is, makes the readers realise just how much Tess feels the need to keep her pride. She does not like to be dependant on others, or a burden, and it proves that her spirit has not yet been broken by all that has happened to her. Hardy compares the two girls to flies on a brown face, which shows how insignificant they look. It also shows the dirtiness of the farm, how it was brown and filthy. He compares them using flies earlier on in the book as well, to show the differences between the two farms. In the earlier chapter he compares how flies have an impact on a billiard table, to show how green the vast fields at Talbothays were. Hardy picks the character with the least depth, to be at Flintcomb-Ash with Tess. This creates an even heavier look of depression on Tess. Men and women had to face harsh conditions when working on the threshing machine; it seems from Hardys description. He is trying to portray his dislike of mechanisation. The machine at Flintcomb-Ash is like a monster that must be fed and maintained. The workers have lost their identity and their ability to communicate when working on it. This farm seems to be using machines that are old, unlike the modern tools at the dairy; Flintcomb-Ash is miserable, dead and old. The workers are made to stand out in the cold, doing the same repetitive sequence over and over again. This was boring, and bad for the health of the workers. This does not help Tess already unstable emotions. She is grateful for her health when she sees the pheasants dying, without that, along with sheer determination, she has nothing. Alec DUrberville returns in this scene, which inflicts even more stress and anxiety upon Tess, along with the stress caused from the expectations of her insulting, uncaring boss, Farmer Groby. Eventually Tess gives up on Angel. You can see this start to happen as Tess says to Alec once a victim always a victim. It is a sad view on life, but Tess has come to think this, and worst of all accept it. She seems to hate herself for it and turns to self-pity. When her family falls apart, she helps them by succumbing to Alecs offers. Angel enters Sandbourne looking for Tess, and the first thing described is the artificiality of the town. This again goes alongside how Tess feels, how fake Tess and Alecs relationship is. Their love is not based on love but of obsession, and security. Angel wonders where Tess, the cottage girl, could be amongst all this wealth and fashion. She is not where she is happy and comfortable. She is also not happy and comfortable with Alec. Sandbourne has a fashionable watering place, piers, detached mansions, promenades, gazebos and fanciful residences. Angel sees it as a fairy place suddenly created by a stroke of a wand. This implies that this place is all pointless, like a figment of someones imagination. It does not matter compared to real things, such as the love Angel has for Clare, Alec just replaced it with material objects. When Tess sees Angel she is wearing an expensive cashmere dressing gown, with matching embroidered slippers and a frill gown, and has clearly been changed by Durberville. Alec wants her to look good rather than feel good. This then makes Angel feel inferior to her. This shows how in a place like Sandbourne, relationships start to be based on looks, not real love. Angel later thinks that she is not the same girl he fell in love with, that her spirit had drifted away from her body, in a direction dissociated from its living will. Through all the harsh times Tess has been through, once she gave up, her spirit that Angel loved so much was no longer with her-she had been engulfed by the artificiality that was Alec DUrberville. In the end it seems her spirit returns back to her. She kills Alec to be with Angel. And that evening the night is solemn and still. This shows how Tess is calm, and content, yet sad and reminiscent now back in the arms of Angel Clare. I think this is probably the happiest moment of Tess life, not at the dairy. She was a nai ve girl then, but after all she has been through, she is even more appreciative of having Angel there. When she is caught for the murder she seems ready to die, because all that time she had been working, depressed and lonely, and killing Alec was worth it, for those few days with Angel. In conclusion Hardy used description in an original and imaginative way. He uses many different methods to help the audience understand the emotions Tess feels. He wrote the book to get people to feel attracted to Tess as a character, and then used her to help people see his opinion of society, women, sexual morality and religion. He used a lot of the surroundings around Tess to portray how she felt and what she was going through. The artificiality of Sandbourne demonstrates the artificiality of Alec and Tess relationship, whilst when she is happy there is good weather, and when she is depressed the weather turns bad. He uses personification to illustrate what she thinks everyone thinks of her, and what they really do think of her, and uses it to show Tess slight paranoia that even objects have bad opinions of her. He says a lot about how she feels towards the different characters, and her thoughts are often reflected in her actions, he tells us of how her strong-willed personality helps keep her emotions under control, and how her beauty is reflected in how she feels, and affects how other people feel about her. I think this is a moving novel with a well thought out plot, yet with a very original use of description, and has created a lot of new opinions to be formed about the world, whether or not it was accepted when it was first written in the 19th century. Thomas Hardys Tess of the Durbervilles will remain an incredibly expressive, remembered classic for a long time.

Insurance Law - Insurable Interest Essay Example | Topics and Well Written Essays - 750 words

Insurance Law - Insurable Interest - Essay Example Before insurance companies came up with regulations regarding issuance of policies people would take life policies on other people, and if the insured was to surpass the expected life expectancy, some insurers tended to â€Å"help them along† so as to get their claims. This presented moral hazards and created to need to come up with insurable interests. Analysis In property insurance when a policy is to be taken, insurance companies ensure that insurable interest is shown to the property. In a case where no loss was incurred, then the insurer is not paid anything (Evans 1912). Insurable interest also serves to reduce intentional losses and damage, before this was enforced, people used to take out policies on property and intentionally destroy the property so as to get the claim, but with insurable interest when the insurer has taken a policy on a property that they have an interest in, they are less likely to intentionally cause damage to it. This serves to significantly reduc e the number of bogus claims. The issue of valuation also arises, being that some policies will only pay of the value of the property even with insurable interest; the valuation question is still unresolved and highly controversial. The main difference in the application of insurable interest in property insurance and life insurance is that, when it comes to property, it proves essential. For example, if an insurance policy of 100.000 is taken on a house, at a premium of 300 per year. If the insurer doesn’t lose anything if the house is destroyed, then the insurer will be betting 300 every year that something happens to the house. Insurance policies should not be incentive for people to destroy property, just to claim. Non indemnity insurance, valued insurance, is when the policy holder is entitled to a certain amount if the insured property is damaged. If insured against fire, even if the fire does not do as much damage, the insurance still pays the claim. The contrast comes is life insurance where the insurance should change the insurable interest policy and change it with, the right to give consent, although this might be a bit complex, as in the example of someone who takes life insurance and sells it, as seen if the case of Arthur Kramer who took a life insurance policy of 56 million dollars and sold it to investors. When he died, his family could not claim anything, this led to long court battle for ownership. Life insurance, which engulfs other aspects as critical illnesses or accident, may be taken by a person on themselves for any amount. The law also allows one to take out a policy on a spouse or civil partner recognized by law (Dobbyn 2003). It does not however cater for natural affection or cohabitants. Therefore the law requires that for one to take a life insurance policy on another there must be reasonable interest, but this begs the question, how much interest? And how does one get to measure this? It comes down to the degree, which crea tes ambiguity. Although the law permits the insurance of a spouse, it does not have further specifications like, if the spouse is abusive, or is abused, should the allow for giving of consent. The law also holds that if you have pecuniary interest in a person you can take a life policy on them, for example business partner because the law will likely permit this, but then the business might fall, or a fallout occurs. Then there will be no more interest

School Violence Essay Example | Topics and Well Written Essays - 2250 words

School Violence - Essay Example Furthermore, there are many factors which can lead to integration within a gang, making it difficult to predict or prevent (Winfree Jr., Fuller, Vigil & Mays, 1992). For many people, time within a gang constitutes an important part of their life, however, a large number also successfully leave a gang (Pyrooz & Decker, 2011). It is important to understand the culture of gangs to help find ways of preventing youths from entering gangs, or helping them to successfully exit. One important study that has focused on delinquency in adolescents is the Rochester Youth Development Study. This research is critically important, because it considers the behavior of youth, as well as the causes and consequences of this behavior over a long period of time. The research first started in 1986, and followed a sample of 1,000 adolescent juveniles from the 7th and 8th grades in public schools within Rochester New York, through to their early adulthood. In this study, gang membership was present in a third of the sample group, yet it was responsible for 86% of serious acts of delinquency as well as 70% of sales of drugs that occurred within the group. Those who were gang members committed violent offensives more often when they were actively part of the gang than either before joining or after leaving. The authors examined violent behavior taking into account all other potentially confounding factors, including prior violence, and poverty, and still found a significant association between being active in a gang and violence. The authors argued that this result suggested that the norms of behavior within the gang, as well as group dynamics, strongly contributed to the prevalence of violence and delinquency (Thornberry, Krohn, Lizotte & Smith, 1998). This article focused on examining the behavior of adolescents across time without any selection for gang activity. Because of this, the sample size and the duration of the study, it

Pre-Modern Appalachian Essay Example for Free

Pre-Modern Appalachian Essay 1. How is Appalachia statistically different from the rest of America in terms of income, health, home-ownership and educational statistics? The Appalachian statistics includes the states of West Virginia, Virginia, Alabama, Georgia, Kentucky, Maryland, Mississippi, New York, North Carolina, Ohio, Pennsylvania, South Carolina and Tennessee. In these states 13.3 million people are living in poverty according to U.S. Census Bureau. The number of people in the region who did not have health insurance last year fell to 13.6 million from 13.7 million from the year before, and median incomes were up in all Appalachian states, where the median income ranged from a little over 36,000 in Mississippi to 68,080 in Maryland. (Appalachia Statistics, 2008). Nationally, the homeowner and rental Vacancy rate in 2010 were 2.4% and 9.2%. During the decade, the homeowner vacancy rate is increased 0.7% points, while the rental vacancy rate increased 2.3% points. (U.S. Census Bureau). The 2006 Mayor’s conference found that 51% of people who became homeless the year before were single men, 30% , were single women, 17% were families with children, and 2% wee un-accompanied youth. As reported in the â€Å"State of the South 1998†, the increased number of single parent homes, decreasing educational participation by males, high dropout rate, low numbers of bachelor’s degrees, the aging population and the changing workplace needs while Kentucky has made progress in the elementary and secondary area. Also post- secondary education and adult education/ the state still lags behind with too many under-educated adults. (South, 1998). 2. What does World System Theory contribute to our understanding of Appalachian distinctiveness? Social cognitive career theory provides a theoretical understanding of how cultural differences, resources, and barriers affect the vocational choices and actions of individuals from minority populations. (Bennett). By changing circumstances and recognizing career choices, can be limited by access to opportunities, personal obligations, and social barriers. Also, people living with severe constraints, such as transportation, communication, due to lack of employment opportunities. ( World-Systems). Regions under-development was due to its isolation from the modern world. Cherokee culture reacted to and was changed by incorporation, followed by a discussion of the ways in which capitalist values came to change social relations between in habitants of the world. World System is seen as an invaluable interpretive tool for reformulating the historiography of this region. Identification Terms: 1. Appalachian stereotypes in film- Appalachia is portrayed as stupid, ignorant, inbred people in society and has been the butt of jokes in movies, TV shows, comic books, cartoons, books, television and radio. This is where negative stereotypes reinforce negative attitude of the Appalachia Mountains and the people. Best way to explain: Jed, on the Clampets, found oil on his land shooting at a possum and the rich west coast banker and out of state corporation, made him rich! Truth is, Jed didn’t get a dime, they flashed a mineral deed at him and had the sheriff come and lock him off his own land. His children did have to leave to find work that much is true. This is how the mass media and the public view us as if we are so ignorant that they can steal our land, blow up entire mountains and turn our creeks orange on every western on television. 2. Development- To develop opportunities in life, jobs, advancement, education for betterment. We, as a society, also develop relationships with our children, parents, friends on a daily basis. It addresses issues of concern to developing countries relating to social and economic development. Development can also refer to land use, science and technology, social science, international and regional, Business and professionally, music. In the Appalachian Mountains, development would refer to change in the environment, family life and jobs. 3. The Ozarks- Native American people first inhabited the Ozarks 12,000 years ago. The Spanish arrived in 1500s, native people- Osage, Missouri, Illinois, Caddo tribe. French pioneers became the first permanent settlers but Scott Irish settlers who migrated from Appalachia eventually dominated the Ozarks and created a Appalachian culture. The Ozarks are located in the southern portion of the United States and occupies territory in the states of Kansas, Oklahoma, Missouri and Arkansa. 4. Bushwhacker- In Kentucky, we consider a bushwhacker as a person who lays in wait to rob or kill you or both. A person who is up to no good and is usually going to jail often is a bushwhacker for stealing cattle in every western I have ever seen. A guerrilla fighter named after William C. Quantrill of the Civil War. He led an attack on 150 people, who were shot, killed, or burned to death. His men were considered outlaws by Union forces, but they became an official Confederate troop in August of 1862. William Quantrill was considered the leader of what was to be called,,† Quantrill’s Bushwhackers†. 5. Scotch-Irish- They migrated from Appalachia eventually dominated the Ozarks and created an Appalachian culture. They were considered the primary heritage of people of Celtic culture Scotts, Scotts Irish. 6. Pre-modernity- Pre-modernity tended to see the events of life as being the result of the laws of nature, laws that could be understood by reason or rationality. In Appalachia, you can find people who tend to live according to many cultural values of the Celtics. Christians are more likely to be seen in and out of church and compartmentalize their lives. Living in clusters and developing their own communities where they live by whatever the laws of nature give them and be able to rationalize the reason. 7. Internalization- To incorporate the cultural values, motives of another or group as thru learning with socialization. In school, students have accepted multi- cultural education more when they think their peers accept inter-racial dating. Working or spending time with people from other races can lower one’s level of prejudice. Smith and Bylunds ,(1983) survey found that Appalachians are less likely to believe that racism is a large problem in the United States. Appalachian students may be less receptive to multicultural education. 8. Encyclopedia of Appalachian- Is the first encyclopedia dedicated to the region, people, culture, history, and geography of Appalachia. The encyclopedia has a collection of history, artifacts, and folklore and cultural and behavior patterns of the mountains. Included are history of the first settlers and ancestors and how they lived and raised their families. 9. Appalachian Museum/Norris Tennessee- The museum is located in the town of Norris in Anderson County. They offer viewing of a collection of historic buildings filled with artifacts and folk lore associated with Appalachian. It was established by John Rice Irwin on 65 acreas. The museum has been featured in national travel magazines, the Smithsonian magazine, and national and international newspapers. One of the most popular events, such as â€Å"Christmas in Old Appalachian, which attracts hundreds of Appalachian people who are musicians and craftspeople will introduce you to the cultures, beliefs, craft-making, making of foods and jelly. 10. Settlement patterns- Appalachia was slow to develop any substantial urban pattern. It shared with the rest of the south an emphasis on agriculture-that continued after other regions of the country had begun their rush toward manufacturing and urban living. People tended to stay where they were, and as time passed they became attached to the land, family and community. Film: A hidden America-Children of the Mountains, a documentary on 20/20/ABC News. Feb. 10, 2009. For two years, Diana Sawyer followed four Appalachian children who sleep in vehicles, avoid thievery, alcoholism and despair of their family and conditions surrounding the family. What they did not emphasize was that one boy was determined to better himself and he got a scholarship from football to attend college. Or the mother who walked 16 miles roundtrip, four hours total to get her GED. Which she did!!!!!! Or men who work 9 to 12 hours, 6 days a week underground despite the safety concern since it is the best paying job in the region. Also there are teachers, social workers, doctors and dentists reaching out and helping a population isolated by steep hills and lack of transport. They even showed a dentist who had converted a bus and traveled into the mountains to pull teeth, educate people on the importance of dental care. But what was discussed was the reason so many teeth had to be pulled out was that they drank too much mountain dew. This was stereotyping at its finest!!!!Most people I have ever known that was so poor that they couldn’t travel to the dentist, certainly didn’t have money to buy soda for themselves and their kids. It was usually† soupbeans and taters†!

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Marketing Orientation focuses on identifying and meeting the hidden needs of the consumer (Unknown, 2013). The textbook states that there are five marketing orientations; social marketing, production, strategic marketing, customer and sales (Daniels, Radebaugh, & Sullivan, p. 595). Avon addresses the customer, production, strategic marketing and social marketing by granting each country the independence of selecting products based on the demand of the consumer as well as to develop those products. Distribution of the products is also considered as it pertains to each individual country. For example, door to door sales are not allowed in China so Avon launched beauty boutiques, beauty country and independent stores throughout the country to accommodate the law of the land. Avon’s sales has increased dramatically as the company expands its’ footprint globally. There are a few reasons why Avon is so dependent on its foreign operations in comparison to the home operations. For one, Avon recognizes that competition at home in the beauty industry has increased immensely. The business has done so well and grown so much that there is hardly any remaining untouched market space in the United States for the products. To expand would mean that the company would have to take sales from competitors. A feat in my opinion the company cannot easily take on. A customer can purchase whatever brand of beauty product of their choice from any store that sells that product so unless that customer is not in a position to do this they may be less likely to purchase from Avon. Additionally with security concerns being the way they are in today’s society no one takes pleasure from anyone knocking on their door trying to persuade them to buy a p... ... Additionally the nearness of the customer and supplier are of absolute importance to ensure costs are kept to a minimum. The current dynamic and competitive environment of businesses today is not without challenge. Avon is faced with having to compete with quick market changes and must enhance their ability to innovate as well as remain attentive to the various trade rules and differences in each country. The cost to examine and expand a product line in the global market could be very high. Having to increase quality throughout the entire product line may be tough. Delivering the right products at the right cost, at the right moment and in the right quality are key factors to Avon global success. Avon must maintain an effective supply chain management system in order to save the company money as well as help to provide great value of products to the customers.

Causes and Consequences of the Deep Rooted Conflict among Hindus Buddhists and Muslims Essay

Religion is a deeply rooted aspect in mankind. Since the early civilizations, human beings have developed in such a way there is worship of deity beings. Though there are many aspects of religion, the act of common worship of these deities and practices is major. At most times, political and economic factors are to blame for conflicts around the world. However, some of the conflicts have been caused by religion. The differences in the worship of deities and the practices have from early civilizations resulted in quarrels and supremacy battles amongst the different religions. This document will review the causes and consequences of the deep-rooted conflict among three of the known worldwide religions namely Hindus, Buddhists, and Muslims. Causes Most of the religious conflicts among the Muslims, Buddhists and Hindus have resulted from the stance taken by each of the religions. These standpoints can be said to emanate from the texts used for reference in this case the scriptures by each of the religions. This in return has led to the rise of fundamentalists. The interpretation of the scriptures over the years has been done in such a way that each of the religions’ fundamentalists hold their scripture as the only authority with regard to the truth. For the Muslims, the Koran is their guide and the teachings of Muhammad are to be followed by all. For the Hindus, the worship of Gods and adhering to the teachings of the Vedas is the right form of religion. The Buddhists on the other hand will refer to the works of Buddha for guidance. The fundamental principles taken by each of the three religions is what has led to the unending conflict (Dressler & Arvind-pal, 201). Four major selection criteria result in the differences. One of them is faith. At most times, decisions that are made as a result of faith are determined by societal and cultural factors. This understanding is however not taken into consideration by the fundamentalists who determine faith by the virtue of the text used for reference. The Muslims belief is based on the Koran, which to them is the only true scripture. The Hindus on the other hand base their faith in the teachings of the Veras and Buddhists their belief in the teachings of Buddha. This difference results in conflict (Neville, 173). The other criterion that has led to the long spanning conflict by the three religions is on prophecies. For each of the religions, there are prophecies that are held dear by the followers. Deemed to be correct, the prophecies are used to validate the scriptures or reference books. The Muslims will not deem prophecies made by the Buddha or the Hindus’ seers revelations as correct and true. The Hindus will not believe Muhammad’s prophecies or those of Buddha. The Buddhists will not believe in neither the prophecies in the Koran or those proclaimed by Hindu seers, gurus or sages. This prophecy based differences have and will always culminate in conflicts (Dressler & Arvind-pal, 198). Morals are also a part of the selection criteria used by the three religions contributing to the deep-rooted conflicts. For each of the three religions, only their reference texts or the beings of their worship can dictate what is morally right. Everybody else is wrong. The Muslims will consider it immoral for a woman to go in public without a Burkha. This code of dressing in women is not stressed by the Hindus or Buddhists. For the Hindus, cows are sacred and should not be slaughtered. Buddhists on the other hand do not have strict or specific actions considered immoral but leaves it to individuals to judge themselves. Such differences in what to consider as a sin or wrong has continued to fuel the religious conflict (Dressler & Arvind-pal, 178). The last selection criterion that has fueled the wars between the Muslims, Buddhists and Hindus is on popularity. Each of the three religions wants to be more popular than the other, thus in most times, each of the groups feels threatened by the other. Muslims will fight any other religion apart from their own. This is reciprocated by the Buddhists and Hindus where each will want to dominate thus the never ending supremacy battles spiraling into conflicts (Neville, 120). Consequences The religious conflicts between Muslims, Hindus and Buddhists have negatively affected the society. One of the outcomes has been social instability in the affected regions. The constant attack of Buddhist temples and Mosques in India has affected the region. Religious conflicts have evolved and now act as automatic flashpoints for aggression and upset. Constant fights have and continue to break out among the three religions’ believers. In Myanmar, Indonesia there is constant violence between Buddhists and Muslim believers. This is also witnessed in Sri Lanka with a minority Muslim who are constantly attacked by Buddhist advocates. These happenings have led to violence related acts such as sex crimes and destruction of property, fueling instability further (Adian et al., 155). Loss of lives is also an outcome of religious conflicts. This is more evident in Asia, where most of the conflicts have occurred. In India, communal rioting in 1949 between the Hindus and Muslims resulted in deaths. In 1992, there was an eruption of riots all over the country which led to the killing of thousands of Muslim faiths. In Mumbai, there was loss of lives when the Bodh Gaya, a revered Buddhist site was bombed (Adian et al., 180). Conclusion As long as there will be different religions, each with its own practices and teachings, the human world will always be locked in religion conflicts. Striking a balance where Muslims, Hindus and Buddhists all come together is impossible. The presence of the fundamentalists believing and preaching the righteousness of their own religion will always cause conflicts. References Adian, Donny G, and Gadis Arivia.  Relations between Religions and Cultures in Southeast Asia: Indonesian Philosophical Studies, I. Washington, D.C: Council for Research in Values and Philosophy, 2009. Print. Dressler, Markus, and Arvind-pal S. Mandair.  Secularism and Religion-Making. New York: Oxford University Press, 2011. Internet resource. Neville, Robert C.  Religion in Late Modernity. Albany: State University of New York Press, 2002. Internet resource. Source document