Training and Development of KFC

  Kentucky Fried Chicken has extensive program prepared for the services crews or food service workers in customer service, health and safety, cleaning procedures, and food preparation.   Started with using special combinations of eleven herbs and spices as seasonings, Colonel Sanders (the founder) started the business in Kentucky in the mid 1939 but started its way to franchising business in 1955. After many years of existence, KFC still holds the philosophies and values of hard work and excellent customer service that Colonel instilled in all its stores around the world.   Ã‚  KFC now is one of the brands owned by Yum! Brands, Inc.How their training program connected with the philosophy and mission of the organization (Nationally and internationally)KFC has bolstered its â€Å"Colonel’s Tradition† way of recruiting and training workers.   Albrecht mentioned about some strategies KFC has formulated in order to observe operating efficiencies.   One of those st rategies was the revision of KFC’s crew training programs and operating standards, which is centered on customer service and continued high quality products across the franchises (p. 318).In 1997, with the 5,117 outlets mostly franchised nationally and internationally, KFC knows the importance of controlling the operation especially the service quality and products despite the differences in culture, language, local law, financial markets, and marketing strategies, through the Tricon International division, which is a marketing arm of the company. By means of the consultation process with the Yum! Chief People Officer Strategy, the head office receives feedback from franchise owners about their human resources and training performance.   This gives employees assurance that they receive same training practices and experiences regardless of restaurant ownership.Consistent with the company’s mission and values, it also trains with a status as â€Å"Registered Training Organization† that provides their trainees with nationally accredited qualification once completed the programs. The following are the certificates that could be accumulated: certificate in retail operations, retail supervision, and retail management (â€Å"Training and Retaining†).Steps involved in training their employees (managers and working staff).KFC has a structured orientation and training program for newly hired personnel assigned in Customer Service and Food Service that could give them Nationally Recognized qualification (kfcjob.com).   The traineeship that usually lasts from one to three years will give the employees good credential and good experience, which could give them opportunity for promotion in the future.   Along with their value â€Å"How we work together principle,† KFC has developed a management team that will supervise the career development needs of the employees.   Aside from that, if an employee wants to become a Restaurant Gene ral Management level, he has to attend the ‘Developing Champions’ program.The training programs include manuals, skill checklists, and tracking charts to ensure that trainees learn effectively in enable them to acquire promotion internally.KFC provides different training programs to help increase the skills and performance of the employees. They have STAR2000, helps increase skills and performance; In the Lead program, this prepares employee to become shift supervisor; this training gives the trainee the chance to become Assistant Unit Manager; the Vision I, and Be the Leader program, this helps make one become General Manager at KFC restaurant.   These programs prepare everyone for professional growth in the company.The training is given upon the advice of the Human Resource Department of the company so long as the employee accomplishes a degree of satisfaction upon evaluation of his or her performance.Conceptual model of procedures and steps involved in trainingThe training program has two phases, one is for employees, and the other one is given for franchise employees.   However the program is applied to both to ensure quality service among the KFC personnel. The model schema of KFC training program according to level is shown below:What training program KFC use to train their franchisee employees in host country as well as in oversees?KFC supplies its franchise employee with lots of benefits and support to help it grow in the business such as advertising, coaching, training and sourcing.   As a neophyte, KFC offers trainings called Franchise Management and Leadership courses prior to the operation that usually last to eight weeks for key restaurant personnel through the Yum! University (â€Å"Franchise†).   The program consists of basic product training, leading a shift, leading a restaurant, and leading multiple restaurants.Another training programs are given that can take up to six months during the operation called â€Å"Dev eloping Champions, Area Coach Orientation, and restaurant support centre induction† (Franchise).  KFC provides worldwide support for the learning and institutionalization of key leadership and management program for both company leaders and franchises.While training their employees in overseas, is the KFC organization socially responsible organization if yes why?KFC organization is a socially responsible because it is not only committed in providing career development to its employees, it also responsible in helping maintain healthy diets to its customers.Employees are assured of good career path with KFC around the world because of incentives, benefits, and promotions it offers.   The trainings are not only intended to ensure quality service of the employees but the also serve to give them promotion opportunities.KFC also joined the world’s campaign against poverty.   In a report, KFC and Pizza Huts all over the globe launched the first World Hunger Relief Week o n October 14, 2007 (â€Å"Buy a Meal†).Aside from that, KFC has other means to help the community.   It provides scholars to high school seniors planning to enroll in state-owned colleges or universities, it conducts its business in ethical manner and principles (the ‘How We Work Together’ principle), and their animal welfare program.ConclusionKentucky Fried Chicken Corporation is an example of an entrepreneurial business that started small and grew remarkably.   Its commitment towards efficiency in their service has motivated its founder Colonel to create a unique approach in maintaining quality service and products by means of providing training to the employees for greater efficiency in line with work.   These trainings bring out benefits not only for the company but also for also professional advancement of the employees.Using diverse training programs, the company is assured that they possess quality personnel and crew with one hundred percent retentio n.ReferenceAlbrecht, Maryann H. (2001). International HRM: Managing Diversity in the Workplace. UK: Blackwell Publishers Ltd.Buy a meal give a meal World Hunger Relief Week. October 14-20, 2007. http://www.kfc.co.uk/charity/charity.aspxFranchise and Business Opportunities for Entrepreneurs. http://www.franchisegator.com/KFC-Kentucky-Fried-Chicken-franchise/Franchise. http://www.kfc.co.uk/about/franchise.aspxKFC (2008). http://www.kfc.com/about/careers.aspTraining and Retaining Great Employees. Financial Review Case Studies. http://www.afrbiz.com.au/page.asp?3652=430506&E_Page=416317&3648=430499&case=430501U+KFC. http://www.kfcjobs.com.au/team/vision-and-values.aspx

Environmental Impact Upon Health Essay

We humans have captured the environment to make our lives beautiful but through our activities and materialistic pursuits, we have made environment the biggest enemy of our health. We have ourself created an environment which has given us all leisures of life but on the other hand we have dug the walls of unhealthy livings also in it. In 1997, Department of Health Canada passed a report which stated: â€Å"The built environment is part of the overall ecosystem of our earth. It encompasses all of the buildings, spaces and products that are created, or at least significantly modified, by people. It includes our homes, schools and workplaces, parks, business areas and roads. It extends overhead in the form of electric transmission lines, underground in the form of waste disposal sites and subway trains and across the country in the form of highways. † (Hancock, 2000) In the contemporary society of today, built environment is the most crucial aspect of our lives. All over the world, more than 85 per cent of people are living in urban dewllings and 80 per cent of Europe and North America have urban population. These urban settlements are creating an adverse impact on the natural environment. They are using maximum amount of the world’s resources and in return are producing maximum waste from them. Even leRiche and Milner (1971) explained in â€Å"Epidemiology as Medical Ecology,† â€Å"One of the most striking changes in the ecology of man has been the growth of cities. † (Hancock, 2000) The WHO Expert Committee on Environmental Health in Urban Development (WHO, 1991) pointed that: In some respects, urbanization can itself be considered to be a key variable in the health equation: when the pollution produced by a densely packed population outstrips the natural absorptive capacity of the city’s ecosystem, adverse health effects can be increased where controls are lacking or unreliable. † (Hancock, 2000) Urban civilization cannot be termed as a natural ecosystem as it is completely built by humans encompassing almost whole globe in its vicinity and destroying the very concept of being â€Å"Natural†. It is a complex human ecosystem which constitutes both physical environment created by humans and the social, economic, cultural and political environments in which the humans survive. In North America itself, human beings spend around 90 percent of their time inside the four confines of their doors, another 5 per cent in their cars and remaining just 5 per cent outside. And outside too, they are spending maximum time in the vicinity of the built urban environment. It is a general trend of humans to consider the poor diet or just lack of exercise as an excuse for their bad health but they hardly consider the ill effect of the built environment with the housing characteristics, patterns in land use, transportation etc. It is evidently proved without doubt that when these different modes of our living standards are not created keeping the ecological balance into consideration, the ecosystem collapses (Jackson & Kochtitzky, Online Edition) which deteriorates our health causing stress, chronic diseases etc. The haphazard urban development leads to the climate and atmospheric changes, pollution and ecotoxicity, resource depletion and reduced habitat and bio- diversity. (Hancock and Davies, 1997) The subject that encompasses the link between these human endeavors and the public health is known as human ecology. This human ecology can provide integrative, holistic and radical perspective on health issues. (Hancock, 2000) Catalano in 1979 propounded that there is an utmost need that the health issues must take into consideration economic and social processes which shapes community, so as to prevent any spread of diseases. Hancock, 2000) The metapopulation theory gives an enduring account of urban ecosystems and the human aspect of the study of the urban systems can be done by the â€Å"human ecosystem model,† which deals with the social components which are the part of the human system and its connections to ecology. (Niemela, 1999) The Mandala of Health is a model, which establishes the relationship between the natural sciences and the social sciences and gives suggestion at every level of human activity corresponding to its environment. Hancock & Perkins, 1985) Another model, which has incorporated the most important characteristic of ecosystem, is a Butterfly Model of Health. In this model, health is related to societal, economical goals and patterns and biological resources for self-renewal. This model states that number of biophysical and socioeconomic holarchic environments represented by wings, which exert an influence on the health of any individual or whole population. There are number of biological and behavioral filters that engulf the human beings. The nature, people and these factors affect each other. People are considered as healthy when the two wings of the butterfly are in equitable balance within their own dimenisons. In other words, when the biological and other factors maintain equilibrium in nature, it will lead to the healthy individuals. (VanLeeuwen, Toews, Abernathy & Smit, 1999) Overall we can say that the health of the human beings is dependent on the health of the natural ecosystems and the planet. Therefore it is utmost necessary to keep the urban ecosystems healthy keeping in mind both its physical and social dimensions such as health of the population with regard to the mental well being, the social well being of the urban community with regard to their social and cultural aspects, the quality of different components that make the built environment, the quality of the environment in the vicinity of the urban sphere like clean air, clean water, soil, prevention of noise pollution and the urban ecosystem on the overall ecosystem of planet. Indicators of Population Health at the Community Level formulated a model known as the Healthy Community model. (Hancock, 2000) This model reflects on the environmental, social, economic, cultural and political factors that lead to the health of urban populations. There are three main parts, which make up the healthy community model. These are community, environment and economy, which in turn possess three qualities like livability, viability and sustainability. These qualities are related to our living styles and we humans have to make the best use of the available resources to maintain these qualities for our healthy lives. For e. g. Traffic causes respiratory problems because it causes air pollution and noise pollution. This healthy community model provides answer to the best way possible to control traffic. The theories and models show how we can maintain and improve human and ecosystem health, which will require changes in the way the urban settlements are planned, designed and worked upon. Canadian Public Health Association Taskforce on Human and Ecosystem Health in 1992 said in a report: â€Å"Human development and the achievement of human potential requires a form of economic activity that is environmentally and socially sustainable in this and future generations. † (Hancock, 2000) We cannot change the urban settlements but we can sort out ways by which we can reduce the pollution, and make our environment the most beautiful and healthy place to live in.

Cat in the Rain Essay Example for Free (#2)

Cat in the Rain Essay Cat in the Rain is a short story about an American couple on vacation to Italy. They are in their first year of marriage. The husband has a dismissive attitude towards the wife and the wife always wants more. In the story the couple has a lot of selfishness going on in their relationship. The husband ignores his wife’s needs and the wife and the wife is not satisfied with her husband. The theme of this story has a lot to do with loneliness in the couples’ relationship. In this story the American couple is trapped in their hotel room with nothing to do because of the raining weather. The husband wants to read and ignore his wife. So the wife is looking out the window and sees a cat crouched from the rain. She wants to go downstairs and get the cat. She tells her husband about it and he shrugs it off. The wife goes down herself and the story talks a lot about how she likes the inn keeper. I find that this part of the story most affected me when the husband ignored his wife’s wants and needs. She really wanted that cat because it was something for her to do and feel good about. Her husband obviously doesn’t satisfy her which makes her feel lonely and the cat would keep her company. The wife in this story wants to feel appreciated and loved like any other woman would. Being married for their first year is beginning to be hard for them. Hemingway tries to tell about a first marriage of a couple he once knew and how hard it is for some to always keep that happiness. Couples always have disagreements but should never feel alone. A husband should not ignore his wife’s needs and in this story that is what he does instead of trying to satisfy his wife. Close to the ending of this story the wife was not able to find the cat. She came back in the hotel room very sad. She tries to tell her husband but he does not listen. She starts complaining about what she wants to change about herself. She wants â€Å"her hair to be long so she can brush it† and she wants a cat. The husband can only say that he likes things the way they are. He tells her to shut up. He does not care what the wife’s needs are or what she wants. He does not want to listen and he just wants to read which is what he wishes she would do. This part of the story really interested me because I could not get as to why the husband doesn’t respond to what she asks for. The wife desperately wants attention and he is not giving it to her. The story of the American couple explains a lot about how the wife tries to get attention from the husband. Hemingway talks about a cat but behind that cat this story means more. The lack of attention her husband gives her may make her feel that she is restricted on expressing herself and keeps most of her feelings inside. The cat stays compact to stay dry outside, which is how the wife feels she has to be with her husband to make him happy. She hides herself constantly from him. In this story it relates to her as American wife and never tells her name. This kind of says that she is nothing but an American wife which is exactly how she feels. Hemingway had a unique way of telling the story but the way he told it had a lot of meaning to it. He showed the couples loneliness in a different way. Cat in the Rain. (2016, Dec 19).

International Legal and Ethical Issues in Business IP Week 5 Essay - 1

International Legal and Ethical Issues in Business IP Week 5 - Essay Example es the environmental regulations as well as wages and working-hour legislation that exist in Malaysia and Singapore, two of the well known East Asian countries. To ensure harmony in the Malaysia industrial sector, the government has allocated the administration of the labor laws to the Department of labor. Based on the high demand for employment in Malaysia, adequate labor laws have been enacted to stimulate the minimum requirements that are needed in all types of employment that exist in the country. One of the notable legislations that have been established by the Malaysia government is the Employment Act of 1955. This law applies not only to manual laborers regardless of their salaries but also to all workers in Peninsular Malaysia whose monthly salaries is not more than RM1, 500 (Malaysia Labor Standards, 2012). Some of the major obligation of an employer under the Employment Act 1955 is that all the employees must be provided with a written contract that depicts the terms and conditions of their employment. Additionally, the law provides normal hours of work as well as the rate of hourly payment for overtimes and extra work. Employees provident Fund Act of 1991 is another key legal aspect that stipulates mandatory contribution for all employees working in Malaysia. According to this law, employees below the ages of 55 years earning more than RM5, 000 should contribute a minimum of 11% of their monthly wages to Employees Provident Fund (EPF). On the other hand, the employer should contribute a minimum of 12% of the employee’s wages to the Employees Provident Fund (Malaysia Labor Standards, 2012). Malaysia environmental regulation is sufficient. Based on the large number of legislations passed by the law making body, the country has addressed large number of issues that does not affect the local companies but also foreign firms. For example, the Workmen’s Compensation Act of 1952 imposes obligation on the employers to insure their employees. In the same

Moral Project Essay Example | Topics and Well Written Essays - 1500 words

Moral Project - Essay Example In the similar manner, ethical practices are also important for a company. From the perspective of an organization, ethics is concerned about the judging what is right and wrong. The decision making process of a company is also greatly influenced by its ethical guidelines and culture. Nevertheless, ethical practise help companies to attract new customers, satisfy employees, and attract investors for making investments in the company. On the other hand, unethical behavior may damage the reputation of a company and will hardly appeal to stakeholders. As a result of that the profit levels of the company may also decline (Tillotts, 2011). This study aim to shed light on the moral challenges or ethical dilemmas faced by Monsanto and evaluates the viability of the decisions made by them to deal with the prevailing scenario. It has been observed that the company has been experiencing ethical issues for a long period of time mostly due to its product portfolio, business models and the leader ship styles. Monsanto Company is a multinational agricultural biotechnology corporation based in US. The company is currently headquartered at Creve Coeur, Missouri. It was founded in the year 1901 by John Francis Queeny. The company is known as the foremost producer of genetically engineered (GE) seeds. However, during its early days, the company was also known as one of the leading producers of plastics which include synthetic fibers and polystyrene. Some of the best selling products of the company are herbicides, pesticides, and crop seeds. The company has earlier produced a number of controversial products such as Agent Orange, PCBs, DDT, and recombinant bovine somatotropin (Yahoo Finance, 2013). With its strong research and development (R&D), and engineering department Monsanto has been able to achieve several acclamations. It is also the first company to have produced light emitting diodes or commonly known as LEDs. The current employee strength of the company is 21,000 (Monsa nto, 2013). As of the financial year end 2011, the net revenue of the company was US$ 11.822 billion and operating income of Increase US$ 2.502 billion. The figure clearly portrays the stable financial position of the company. Despite of its strong financial position and well developed market, there are several allegations against the company in terms of its unethical leadership. In addition, ethical questions were also raised against the company because of their unscrupulous products. For example, the model of the company pertaining to seed patenting was also criticized and was regarded as biopiracy and moreover it was also a threat of the biodiversity. It has been observed that the activities of the company are unethical and devious at any angle. This is because of the company’s nature to control every thin they are involved into. For example, they strongly administer the production system, the distribution channel as well as the activities of the employee. Up till this pra ctise, there is no scope of raising issue against the company pertaining to ethical guidelines. However, the ethical issues come up when the company tries to control even the consumption pattern of their products. This becomes more evident when the farmers were deceived while making contracts with the company. This forced the farmers to but seeds from the company at a higher

5 Year E-Mini Bundle Futures of Eurodollar Contracts Essay - 1

5 Year E-Mini Bundle Futures of Eurodollar Contracts - Essay Example This pack allows transaction of the monetary equivalent of 20 quarterly Euro Dollar terminations in a single contract. Through Eurodollar contract, organizations can get the following benefits: Â  Limits of arbitrage are usually seen as one of two building blocks needed to clarify irregularities. The presence of price limits and margin necessities on a futures contract are usually disregarded in the assessment and arbitrage settings. There are several limitations in the price of futures contracts and it is ensured by future arbitrage. The existence of price limits helps to minimize the instability of prices by defending organizations against market overreaction. However, price limit can also make future contracts less liquid. Future arbitrage makes future contracts more valuable. Arbitrage generates a strong connection among the futures and commercial values (New York University, n.d.). Â  Limit of arbitrage is significant for behavioral descriptions of irregularities and wider revision of asset valuation. Limit of future arbitrage is a portion of finance plan to clarify variances based on investors’ emotional prejudices. Arbitrageurs can face the following price limitations: Â  The interest rate swap is a derivative to interchange interest rate for accomplishing lesser borrowing rates. Swap players can change interest rate from static to floating and vice versa. Swapping is beneficial when one player desires to get an amount with a floating interest rate while other player wishes for preventing future risks by getting a static interest rate in its place. In swapping, both players have their own primaries.

Irish tort law Essay Example | Topics and Well Written Essays - 2000 words

Irish tort law - Essay Example Define nervous shock Before we go to the analysis proper there is a need to define what is ‘nervous shock’? Cane, P. (1993) defines the term saying: â€Å"This term is often now objected to as having no obvious meaning, and terms such as ‘mental injury’ or ‘psychiatric damage’ are often put in its place. But such terms do not capture the full range of situations covered by the older term, and so we have decided to retain it. Nervous shock is injury caused by the impact on the mind, through the senses, of external events.† He explained the term as follows: This term is often now objected to as having no obvious meaning, and terms such as ‘mental injury’ or ‘psychiatric damage’ are often put in its place. But such terms do not capture the full range of situations covered by the older term, and so we have decided to retain it. Nervous shock is injury caused by the impact on the mind, through the senses, of external events. Injury caused by the impact on the mind of external events, which is recognized by law, is of three types physical injury — a pregnant woman may suffer a miscarriage or a person may suffer a heart attack or a stroke; psychological injury such as hysteria, neurosis, depression or any other recognized psychiatric illness; and psychosomatic effects of psychiatric illnesses, such as paralysis. What is the legal rule in the compensatability of the regarding nervous shock? Cane (1993) answered the above question by saying: It must be stressed at the outset that no difficulty arises about awarding damages to a person who suffers nervous shock or even mental distress short of nervous shock, where this follows from the infliction of physical injuries on the sufferer.

English class journal Assignment Example | Topics and Well Written Essays - 250 words

English class journal - Assignment Example Logos as a means of persuasion refers to using reasoning to convince the audience or the reader. This method of persuasion requires the author to back up the arguments with logical reasoning that can convince the reader. Bono’s Georgetown speech on social activism was a powerful speech that inspired students and many others who attended the function. The speech incorporated the three methods of persuasion discussed above. Logos means of persuasion is quite evident when bono spent over one hour explaining his point â€Å"why it is wrong to give rock stars microphones at higher learning institutions.† Bono’s opening remarks when he jokes about assuming the role of a professor can be cited as ethos. The sense of humor at the beginning made the audience interested on what he had to say in other words likes the character. The manner in which Bono discussed poverty issues was quite moving which captured the audience emotions and this being a good example of pathos as a persuasion means. This made the audience sympathize with the poor in the

Critical Thinking Essay Example | Topics and Well Written Essays - 1500 words

Critical Thinking - Essay Example 3. The production of wealth is mainly based on the exploitation of the earth’s natural resources. Unchecked exploitation of these finite resources is an off-shoot of the need to engender wealth, and leads to imbalances in the ecosystem. Conversion of these natural resources into manufactured consumer goods often uses technology which causes pollution and global warming. In this context, economists tend to ignore the environmental problems which accompany economic growth. This puts them in direct confrontation with environmental scientists who are concerned with the protection of the environment. 4. (a) Environmental issues, such as clean air, conservation of wildlife, and green energy, cannot be judged in purely monetary terms. While clean air cuts medical costs due to lung disorders, and green energy, such as more efficient refrigeration techniques, can reduce wastage and energy bills, it is more difficult to define the benefits of wildlife conservation in financial terms. Lo ve of wildlife involves social and emotional aspects which cannot be quantified. (b) I would be prepared to pay about five percent of my income towards environmental issues. 5. The question in the title is, â€Å"Why do economists and environmental scientists have such a hard time communicating?†... 7. (a) The problem defined in the essay is the irreconcilable difference in attitude between economists and environmental scientists in assigning monetary values to environmental goods. (b) The proposed solution is to assign monetary values to environmental goods, so that there can be trade-offs between the competing needs of wealth generation and environmental protection. (c) The writer doubts that an agreement can be reached between economists and environmentalists, as the latter will not accept the assignment of a cash equivalent, however large, to environmental goods or agree to a cap on environmental spending. 8. Summary of Article 1. The article, â€Å"Never the Twain Shall Meet: Why do economists and environmental scientists have such a hard time communicating?† deals with the wide gap in the perspectives of economists and environmentalists. While economists firmly believe that environmental goods can be reduced to cash equivalents, this idea is anathema to environmenta lists. Economists argue that by assigning monetary values to environmental goods, such as clean air and biological diversity, compromises can be made to achieve a balance between the consumption of these goods and environmental protection. The writer declares that it is inevitable that monetary values be assigned to environmental goods, so that a policy can be formulated and choices can be made regarding the consumption of such goods. Philip Graves, an economist, states that environmental goods are substantially undervalued by economists using standard methods of measurement. He contends that there will be a significant difference in the amount consumers would spend on environmental goods if they were actually available on the market, and the amount they give as a theoretical estimate.

Book review for No No Boy by John Okada Essay Example | Topics and Well Written Essays - 1000 words

Book review for No No Boy by John Okada - Essay Example The novel is a fiction, not memoir. The divided loyalties and the mental blocks are the issues with Ichiro Yamada who is interned during World War II. The author has written a book that clubs personal ideology with national ideologies and aspirations and how the combustible youth is caught in a dilemma of the emotional world between his country of origin and the country of which he is the citizen. Ichiro fails to answer appropriately two critical questions in the questionnaire related to allegiance to America. His improper answers and denial to serve in the American armed forces and his repudiation to abjure allegiance to Japan send him to prison. On his release from the prison, Ichiro moves back to Seattle and the ground realities of the social life there bother him intensely. His parents are proud of being Japanese and he accepts United States as his own. With this dilemma he meets and has discussions on the subject with many people, but is unable to sort out the conflicts within h is inner world. Kenji, one of his intimate friends joins the military and during the war operations loses a leg with just two years to live. Ichiro sees parity in his mental anguish and the physical pain of Kenji. His friends and his own brother take potshots at him for not joining the army, which they term as betrayal of the country. The two friends discuss whether or not it is feasible to trade places. Ichiro admits candidly "I wasn't in the army, Ken, I was in jail. I'm a no-no boy." (p. 62)Though this is a joke between the two friends, it throws light on the type of social environment prevailing at that time which Ichiro finds it tough to challenge. The war has sharpened the conflicts of generations and anti-emotions have turned out to be hard. Adjusting with the new identity, even though one wants to go with, is hard due to the societal and familial pressures. Ichiro is compelled to bow before the hard identity scenario created by his mother. She wants him to identify with her Japanese identity and sets her own terms and conditions for loving him. Their views points about national identity are poles apart. He finally makes the decision that he is an American and looks forward to the future with cautious positivity. He is unable to think in tandem with his mother who has been in United States for thirty-five years and yet she identifies with the Japanese, viewed from all angels. John Okada was born and raised in Seattle and he attended University of Washington. The friend and foe of literary creations is time. Time intervened for more than a decade, before this book is able to hit the stands of popularity. This first literary creation by the author was published in 1957 and it remained unnoticed for years until it shot into fame when the literature of the Asian American minority groups becomes popular in the American literary scene by 1970s. This novel is the reflection of the inner crisis of the young Japanese who is confronted with the dual challenge of identity. Race is the crying question around which all other subsidiary confusion hangs around. Every segment in the town is labeled with the racial tag and its separate identity stands pronounced. â€Å"Oriental† is a big umbrella under which the categories of Japanese, Chinese and Asians are accommodated. Races victimized by the whites are also not at peace with each other and they are at loggerheads with their own problems. The younger generation has to break through such communal

The British Government Essay Example for Free

The British Government Essay Censorship played a vital role in hiding the negative effects of the war and controlling public opinion. Censorship is hiding or deleting parts of information. Photos, texts, statistics and information were all edited. The government had overtaken the media and carefully selected positive information and sometimes-irrelevant information to mislead civilians and control peoples opinions. Censorship was a strategic military action to mislead the enemy into thinking Britain was winning. The most important factor for censorship was to prevent the enemy from getting too much information. It was used to boost civilians morale because if they knew the truth, they might riot in the streets, forcing the government to surrender. One of the most significant and successful methods of censorship was the use of the radio. Many people had radios. It broadcasted happy and patriotic songs to keep up the morale. Demoralizing information was censored and statistics were exaggerated to their advantage. A good example of the need for censorship is the Bethnal Green Tube station incident where 173 people suffocated because a woman fell over. They censored information similar to this because they didnt want people to stop using shelters and people dying, if they died trying to reach safety, they might feel nowhere is safe and it would lower morale. If it wasnt censored, the Germans would exaggerate it to be a huge victory and the British would assume they were losing. The government blamed it on the bombing reassured people that it was safe. Censorship didnt quite boost morale but it definitely kept it from going down, propaganda was used mainly for boosting morale. Propaganda is information that is spread to promote a cause. The most important reason for propaganda was to boost morale in times of hardship. Also, it was used so people would contribute to the war effort. Even though sometimes the items werent used, but it made people feel as though they had done their bit. It was used to pressure parents to send their children away to the countryside. Most propaganda was positive and mostly funny also, to keep spirits high and to show the enemy they were surviving. It was also funny because it was uplifting and not to frighten people. Some propaganda used fear to make people do what the government wanted such as recycling. Propaganda was suitable for everyone and gave instructions incase of attacks. Another important use of propaganda was to make people obey the governments advice for example building a shelter or a wartime garden. Propaganda was also used to ensure civilians to use resources sparingly so that Britain could be self-sufficient because sailors getting the foreign goods were often at risk. Propaganda was shown in many ways such as films, the radio and posters, which were everywhere. The most significant and successful method of propaganda was posters because they were everywhere and it promoted safety precautions. They were designed to have catchy phrases and made people laugh, this would make them remember the message within the poster. Propaganda also promoted unity so that people wouldnt turn on each other. Normal life was also promoted so people didnt panic and cause riots. The duty of women was emphasized because they were important in keeping the family together. Stories were invented and victories of the R. A. F were exaggerated to again, boost morale. Statistics were also exaggerated, perhaps in an attempt to trick the enemy into believing they were losing.

Effects of Microwave Doses on Seed Exposure

Effects of Microwave Doses on Seed Exposure Abstract A massive increase in electromagnetic pollution since the introduction of telecommunication instruments especially microwave from which the mobile communication. Current research study aim to assess the physiological effects of seed exposure to different doses of microwave. Microwave-induced electrolyte leakage, germination, chlorophyll and growth were monitored and evaluated following seed exposure to microwave from a magnetron of 2.45 GHz, maximum output power of 800 W and wavelength of 12 cm operated at 220 VAC. seeds of Hordeum vulgare were exposed to eight different exposure periods of microwave from 0 to 600 seconds, experiments were performed in vitro. Percentage of germinated seeds, relative germination coefficient, germination rate, germination index, fresh and dry weights, shoot: root ratio were assessed. Germination parameters were dose-dependents, the percentage of germinated seeds were increased after short exposure periods to microwave recording 100 % germination. Furth er the germination rate, relative germination coefficient were also increased after short exposure periods to microwave. Longer exposure periods reduced the percentage of germination, germination rates and various germination indices. Morphological and growth traits showed a similar trend and were significantly decreased after longer exposure periods to microwave. Chlorophyll contents were significantly decreased with increasing exposure periods of microwave. Microwave-induced electrolyte leakage (%) was significantly increased (r=0.92*, p Key words: Microwave, electromagnetic, barley, membrane ion leakage, cell death, germination, chlorophyll, SPAD, growth, Hordeum vulgare L. Introduction The Development of life was influenced by two ubiquitous forces; the gravity and electromagnetism, the two forces expected to have essential role in the functional activities of biological systems and organisms (Balmori, 2009). Previously, microwave radiofrequencies included a few radio and televisions transmitter located in remote area or high places. A massive increase in electromagnetic pollution since the introduction of telecommunication instruments in the 1990s (Galeev, 2000; Firstenberg, 2001; Ragha et al., 2011) (Ragha et al., 2011). These electromagnetic fields can have a deleterious and damaging effects depending on the exposure doses, power level, frequencies, pulsed or continuous wave and the dielectric properties of exposed tissue, the interaction of such electromagnetic fields on various life processes has been focused on different microwave frequency range forms an important part (Banik et al., 2003). Microwave are a part of electromagnetic radiations spectrum comprisi ng frequencies ranging from 300 MHz to 300 GHz, further, it act through absorption on molecular level manifesting as vibrational energy or heat and a biological effects (Chipley, 1980; Dardanonl et al., 1985, 1994; Pakhomov et al., 1998)(Chipley, 1980; Dardanoni et al., 1985; 1994; Pakhomov et al., 2001) including various genetic changes. Relevant research suggests that microwaves may have long-term health effects (Lin, 2004). Identification, evaluation and assessment of the bio-effects of microwaves have been complex and controversial, because of the absence of a clear mechanism of the impact and interaction of microwave radiofrequencies and biological systems, there has been a persistent view in biophysical and engineering sciences, that microwave fields are incapable of inducing bio-effects other than by heating (Banik et al., 2003). In recent times, non-thermal bio-effects of microwaves on tissue responses were being acknowledged (Dardalhon et al., 1979a,b; Adey, 1981; Banik et al., 2003). Various research data have offered convincing evidence of non-thermal microwave effects and have also indicated various consistencies in these effects: dependency of frequency within specific frequency windows of resonance-type; dependency on modulation and polarization; dependency on intensity within specific intensity windows, including super-low power density comparable with intensities from base stations/masts (Adey, 1981; Belyaev, 2005; Hyland, 2000; Lai, 2005, (De Salles, 1999; Scialabba and Tamburello, 2002)). Some studies have demonstrated different microwave effects depending on wavelength in the range of mm, cm or m (Kemerov et al., 1999; Nikolaevich et al., 2001). Duration of irradiation may be as important as power density (Abu-Elsaoud, 2015), the effect of electromagnetic radiations could be depending on the radiation exposure dose representing a long-term cumulative influence (Adey, 1997; Galeev, 2000; Lai, 2005; Abu-Elsaoud, 2015). Modulated and pulsed radiofrequencies seem to be more effective in producing effects (Belyaev, 2005; Lai, 2005). Low frequency modulations employ greater biological activity (Balmori, 2009). Microwave irradiation could affect plant growth, development and seed germination (Hamada, 2007; Aladjadjiyan, 2010; Salama et al., 2011; (Scialabba and Tamburello, 2002; Monteiro et al., 2008; Ragha et al., 2011; RadzeviÄ ius et al., 2013; (Abu-Elsaoud, 2015). Low intensity microwave were reported not to affect the plant growth and development but the increased irradiation doses of microwave has decreased and slowed seed germination (Oprica, 2008). The direct effects of microwave on germination of cereals were studied by Ponomarev et al. (1996) where, a wavelength ÃŽÂ »= 1 cm and irradiation exposure dose of up to 40 minutes were applied to barley, oats, and wheat seeds leading to improved germination rate with optimum effect after 20 minutes of microwave exposure (Ponomarev et al., 1996). A study of irradiating vegetable seeds with high power microwave radiations reported a stimulation influence of various germination and growth rate parameters by microwave (RadzeviÄà ‚ ius et al., 2013). The effect of microwave irradiation with a different power on various seed germination consequences of four different ornamental crop species has been studied by Aladjadjiyan (2002). The electroconductivity of leaf extract were monitored and increase in various germination consequences were observed (Aladjadjiyan, 2002). A comparative effect of microwave radiations on germination and growth of six different Egyptian genotypes were assessed using different exposure times, his data supported a dose dependent possible stimulation effect of microwave on growth and germination (Abu-Elsaoud, 2015). The response of barley seedlings to microwave radiations of 2.45 GHz after exposure to 0, 10, and 20 seconds of microwave radiations on four different genotypes (CreȆºescu et al., 2013). Changes in peroxidase and catalase enzyme activities in Brassica napus were found to be dependent on microwave exposure time, seed condition and plant age (Oprica, 2008). The freq uencies of the cell plasma membrane vibrations of bio-objects lie in the mm-wave range, that range is thought to be essential to any living organism. Microwave irradiations induce resonant phenomena within biological system and have a stimulatory effect on biological organisms (Aladjadjiyan, 2002; Yanenko et al., 2004). Most microwave irradiation studies focused on possible biological effects from phone masts and microwave radiofrequencies on animal and human health (Santini et al., 2003; Hutter et al., 2006; Balmori, 2009). The biochemical mechanism by which microwave radiations affect biological systems of living organisms is not fully comprehended and the mechanism could vary according to the amplitude, frequency and the irradiation duty cycle (Monteiro et al., 2008; Aladjadjiyan, 2010). The present study was conducted to study the effect of seed irradiation with different doses of microwave radiations on the membrane electrolyte leakage, germination and growth of Egyptian barley Hordeum vulgare L seedlings. Materials and methods Plant materials Seeds of selected Barely Hordeum vulgare L. genotype Giza-129 were acquired from Agricultural Research Station at Ismailia, Agricultural Research Centre (ARC), Giza, Egypt in the months of November-December, 2016. The cereal lot of seeds was cleaned removing unwanted matter and damaged seeds. Radiofrequency irradiation treatment Microwave radiofrequency irradiation were carried out using a magnetron with frequency of 2.45 GHz, wavelength of 12 cm, a maximum output power of 800 W, maximum intensity were estimated to be 51.5 kW.m3 by dividing the output power to the working volume m-3. Experimental details were presented in diagram (1). Seeds were first soaked in distilled water for 1 hour recommended by Aladjadjian and Svetleva (1997) to enhance the absorption of microwave energy. Seeds of selected barley genotype Hordeum vulgare cv. Giza-129 were divided into eight groups, each variant containing 30 seeds of (three replicas of ten seeds). The first group represent the untreated control and remaining seven variants were irradiated with different exposure periods to microwave (1, 5, 10, 30, 60, 300 and 600 seconds). Various germination traits were estimated and monitored during the experiment at different time-points; 3, 5, 7, 9 and 12 days after sowing (DAS). Based on the obtained results, the percentage of germinated seeds Nk, germination rate Sk (seed.h-1), maximum number of germinated seeds, relative germination coefficient (Wk) were calculated with the using germination formulas by Ciupak et al. (2007) presented in Table (1). Biomass and biomass allocation Shoot and root biomass were determined for Triticum aestivum plants irradiated with 2.45 GHz radiofrequency and the untreated control. Biomass allocation within plants was calculated in g per g (S/R ratio, g.g-1) of total seedling biomass to avoid size effects, and calculated as a mean of three replicas. Data of Biomass allocation and shoot-to-root ratios were assessed statistically in plants irradiated with microwave radiofrequency versus the control ones to evaluate the change in biomass allocation pattern. Statistical analyses Analysis of variance test (ANOVA) followed by Duncans multiple range comparisons were employed to analyse the results of barley after seed irradiation with microwave radiations. Further, correlation and simple linear regression analyses were also performed using SPSS statistical software ver. 22 and Microsoft Excel package 2016 at a confidence level of 95%. Results Seed germination The influence of microwave radiations on various germination dynamics were assessed intensively on the first twelve days after seeds sowings (DAS) in Hordeum vulgare L. plant. Barley seeds were subjected to different exposure doses of microwave radiation from magnetron with 2450 MHz and 800 Watts. Germination indices monitored and assessed are; number of germinated seeds (nk), percentage of germinated seeds (%), germination rate (Sk; seed.h-1), germination index (GI), and the relative germination coefficient (Wk) at different time points 3, 5, 7, 9, and 12 DAS (days after seeds sowing). The percentages of germinated seeds were presented in Figure (1A-E) for different time points. A significant change in the percentage of germinated seeds were observed after seed irradiation with microwave assessed by one-way analysis of variance (ANOVA) followed by Duncans multiple range comparisons. Significant variations were observed versus the untreated control plant group. Letters on figures 1 ( A) to (E) represent the results of Duncans multiple range comparisons, where, different letter mean significant difference (Figure 1). The maximum germination percentage observed were 100% recorded at MW dose of 5 seconds-5 DAS, 1, 5 seconds dose 7,9, 12 DAS. MW radiations observed to have a positive effect on germination at low doses of 1, and 5 seconds (Figure 1) these were assessed statistically by ANOVA and Duncans multiple comparisons. The general trend of MW radiations on seeds germination percentage was strong negative and significant relationship (Figure 3A-E) revealed by both regression and Spearmans correlation i.e. increasing levels of MW radiations caused decrease in germination parameters especially high doses of MW. Other germination indices e.g. germination rate (Sk; seed.h-1) were also recorded at different MW doses and time points (3, 5, 7, 9, 12). Germination rate in the untreated control 0.19 seed.h-1 5 and 7 days after seed sowing while in seeds treated with 1 and 5 seconds of MW the germination rate increased from 0.19 to 0.21 seed.h-1 revealing that not only the germination percentage increased but also the germination rate and speed (Figure 2A-D). Further, early germination was recorded after 1 and 5. Figures 3 (F-I) represent linear regression trend-line for the effect of MW radiation on germination rate, which had a strong inverse significant effect. Relative germination coefficient (Wk) were calculated and normalized to the control germination. Data of relative germination coefficient were presented in Figures (2E-H) at different time points (3, 5, 7,9); respectively. The relative germination coefficient increased after MW irradiation of 1 and 5 seconds (Figure 2E-H), while, Wk was decreased after irradiation with higher doses of MW radiations. Analysis of variance was carried out to assess the different between treatments control and were followed by Duncans multiple range comparisons. Linear regression trend-lines presented in figures (3K-N) represent the linear relationship between MW radiation doses and relative germination coefficient (Wk) after 3, 5, 7, 9 days after seed sowing. Inverse strong significant relationship between increasing doses of MW radiations and Wk. The germination index (GI) followed the same trend with increasing levels of microwave radiations (Figures 1, 3O). Photosynthetic pigments and Growth: Shoot and root biomasses were estimated in Hordeum vulgare L. plants after irradiation to MW radiations. Shoot biomass ranged from 0.03 to 0.42 g/plant-FW where the maximum shoot fresh weight recorded after MW irradiation of 1 second dose and minimum in 600 seconds. MW radiations severely decreased the shoot biomass in barley (Figure, 4A). Root biomass, on the other hand, ranged from 0.03 to 36 g/plant-FW. The highest root fresh weight was recorded at 300 s MW irradiation dose. While minimum root fresh weight were recorded after 600 seconds MW dose (Figure 4B). Whole plant fresh weight ranged from 0.06 to 0.67 g/plant-FW. Shoot, root, and whole plant biomass showed a negative trend with increasing levels of MW radiations revealed by simple linear regression analysis and Spearmans correlation (Figure 7A,B,C). Microwave irradiation induced a significant decrease in shoot, root, and plant biomass in barley plants (Figure 7A,B,C). The behaviour or nutrient allocation was assessed in terms of shoot and root biomass as shoot: root ration (g.g-1) after seed irradiation with MW. Biomass behaviour was allocated toward barely shoot system after irradiation with 1 seconds of MW radiations. While, higher doses of MW induced nutrients to be allocated toward root system (figure 5B, 3O). Leaf chlorophyll contents increased significantly after 1 and 5 seconds of MW irradiations compared to the control (Figure 5A), however, MW doses from 300 and 600 seconds decreased significantly from the untreated control. Plant height was monitored after various MW irradiations doses and showed a significant decrease in response to MW (Figure 5) revealed by Duncans multiple range comparisons versus untreated control plants. Root volumes did not changes significantly with MW radiations except for the 600 seconds dose which showed a significant decrease versus control (Figure 5D) Membrane Ion leakage (%) Electrolyte leakage is a stress-induced injury that commonly used as a measure of plant response and tolerance to stress (Bajji et al., 2002; Lee and Zhu, 2010). MW irradiation with dose 1 and 60 seconds did not induce a change in electrolyte leakage; however, MW doses 5, 10, 30, 300 and 600 seconds significantly increased the electrolyte leakage compared to the untreated control (Figure 6). A strong negative significant relationship between increasing doses of MW radiations and electrolyte ion leakage (R2= 0.84; Pearson Correlation= -0.61; p-value Discussion Microwave irradiation with different exposure doses induced changes in various parameters of barley (H. vulgare genotype Giza-129). Germination parameters were dose-dependent and were stimulated by several exposure doses of microwave radiations. The percentage of germinated seeds, germination rate, relative germination coefficient and germination index at different time points were increased by short exposure to microwave radiations, however, height exposure doses of microwave-induced a significant decrease in germination consequences. Further, various growth parameters were increased by one or more low doses of microwave radiations and were significantly decreased by higher exposure doses. These results were found to be in agreement with (Abu-Elsaoud, 2015; Aladjadjiyan, 2002; CreȆºescu et al., 2013; Ragha et al., 2011). Seed germination is completed with the protrusion of the radicle through the seed coat (Bewley Black, 1994). The subsequent seedling growth involves the e stablishment of the root and shoot systems. The hypocotyl growth is caused principally by cell expansion and/or by elongation. The low power 10.5 GHz irradiation reduces the rate and percentage of germination in radish seeds and increases germination mean time, thus impairing seed germination. The germination reduction is linearly dependent on the MW power intensity incident on the seed. These findings support the simplified hypothesis that the power density on a plane perpendicular to wave direction decreases with the inverse square of the distance from the source. Membrane electrolyte leakage accompanies the plant response to stresses were monitored at different microwave exposure doses. Electrolyte leakage is widely used as a measure of stress-induced injury in plants (Bajji et al., 2002; Lee and Zhu, 2010). According to our results microwave radiation with dose 1 seconds and 60 seconds did not induce a change in electrolyte leakage; however, MW doses from 5 to 600 seconds significantly increased membrane electrolyte leakage compared to the untreated control. These results in agreement with previous results (Aladjadjiyan, 2002; Demidchik et al., 2014). A possible explanation by (Aladjadjiyan, 2002) suggests a hypothesis about the absorption of the microwave radiation energy by the hydrogen or magnesium atoms electrons in the chlorophyll molecule. The energy absorbed is redistributed and it causes changes in the chlorophyll molecule. By increasing the radiation power used for the treatment of the samples, the number of free ions in the extract decreases and hence its electroconductivity, too (Aladjadjiyan, 2002). Studies using patch-clamp method showed that the microwave exposure reduces trans-membrane protein channels opening in cultured chick myotubes probably because microwaves provoked an alteration of intracellular enzymatic processes e.g. protein kinase activation (DInzeo et al., 1988) (DInzeo et al., 1988). In plant cells, the protein of water channels namely aquaporins of vacuolar membranes and plasma membranes are involved in the regulation of water movement dynamics in growth and development of plant cell and in stress responses (Maurel, 1997). In case of radish seedlings, microwaves may reduced water passage across cell membrane blocking aquaporins and causing reduction of growth in a turgor-dependent manner (Scialabba and Tamburello, 2002). The increase of growth rate upon irradiation removal shows that during the elongation growth, the cell can partially repair damages occurred at the membrane level. There is a general consensus of opinion about the fact that MW induces a thermal detrimental effect over the biological system. In the present case, we assume that the damage induced by the low- power microwave exposure is non-thermal because a slight temperature increase (up to 25 oC} over radish seeds has been demonstrated to induce germination and growth increase (Scialabba Melati, 1995). The reduced germination percentage and the delayed seedling growth confirm the importance of a serious cause of concern about the influence of expo- sure to environmental MW fields. It can be stressed the importance of limiting in time the exposure to MW as suggested by the recovering ability of the biological system considered in the present research. Membrane Electrolyte leakage is an essential measure of the plants responses to various stresses. It is mostly associated with the K+ efflux, which is a common response in plant cells (Demidchik et al., 2014). The stress-induced electrolyte leakage is always accompanied by reactive oxygen species (ROS) generation and hence, leads to programmed cell death. Recent results exhibited that reactive oxygen species (ROS; H2O2 and hydroxyl radicals) activates annexins, SKOR and GORK genes that catalyses K+ efflux from plant cells (Demidchik et al., 2014). Further, GORK-genes mediated potassium ion (K+) cause programmed cell death under oxidative stress. The intracellular endonucleases and proteases look to be blocked by potassium ions; consequently, the efflux of these K+ stimulates these nucleases and proteases hydrolytic enzymes causing programmed cell death (PCD). Potassium ions could play a metabolic switch role under moderate stress conditions decreasing the anabolic reactions rate and stimulating catabolic reactions, leading to the release of energy required for repairing and adaptation needs (Demidchik et al., 2014). The effect of microwaves on plants was the main purpose of the current study. Since it is a known problem, many other pieces of research were done on this topic. Having seen and observed other projects, we noticed that the major conflict was between whether microwaves affect plants germination or not. Our hypothesis was that they do affect it and, of course, it is well known that they do but it still made a challenge trying to prove it and it was found that every single step affected the results. Since it is likely that other people who did similar projects have done some errors through their study, the results were not reliable and could not be considered accurate enough.

Importance Of Preservation Of Biodiversity Philosophy Essay

Importance Of Preservation Of Biodiversity Philosophy Essay There are three main arguments in the book. Friedman explains the problems by breaking them down into the simple categories that the world is getting hot, flat, and crowded. He related that the world is hot by explaining global warming and what problems it causes. Globalization is a main contributor to global warming. People consume more so they demand more to be produced which promotes globalization and global warming. The more we produce the more gas toxins are released into the atmosphere causing our air quality to diminish. Friedman takes an optimistic view of global warming by saying that it will help our economy downsize and force us into developing innovative technologies and eventually free us from depending on oil producing countries. Friedman also explains that the world is now flat, meaning that the rise of high-consuming middle classes all over the world is all linked together. As the economy increases the standard of living increases and the middle-class are the ones benefiting the most and causing the most problems. We want too much and waste so much. We buy and buy and buy and then just throw things away after a few uses instead of recycling and conserving. More countries like China and Russia are adopting the American way of living and the planet just doesnt have enough resources. Eventually, all the natural resources of the world will be depleted and we wont know what to do. The last argument is that the world is crowded. The worlds population increases by about a billion every thirteen years. People live longer and there is just not enough space for everyone. We are destroying our forests and jungles to build houses and factories. Pretty soon there will be no natural land preserved for farming and natural habitat. Friedman wraps up his arguments with one main thesis stating that America can recover from the major problems and by developing new technologies and policy solutions that pertain to energy and environmental stresses on the planet. He predicts that because America is the major contributor to these problems and that we have been facing these problems for some time now, we will be the first to invent these innovative technologies. Once we have these inventions we will be able to sell them to the rest of the world and gain some of the power we have lost. Part 2- Analysis (15 points) (1.5 pages max for each answer) Answer any THREE (5 points each) Why is the preservation of biodiversity important in a hot, flat and crowded world? How can we preserve biodiversity? The preservation of biodiversity is important because it is what keeps life going on our planet. It keeps species from becoming extinct, it provides crucial services to poor and under-developed areas, and its the little things that help us adapt to the ever-changing world around us. We cant live in a world where species die out regularly. There would be no cycle or continuity. We cant live in a world of cement and stainless-steel. There needs to be life on our planet in order to produce natural resources to survive. Rapid climate change and human development are destroying the biodiversity on our planet. It affects the quality of our lives. If we allow the planet to keep running on this destructive path we will kill off the small unnoticed organisms and species that keep everything running. My old basketball coach used to say take care of the little things and the big things will fall into place. Friedman is basically saying the same thing. If we keep the little things running like insects and plants, we bigger and more developed organisms will benefit. Friedman talks about two main problems with biodiversity. He explains how the poor communities look to natural resources to attain whatever they can to survive. The problem is that too many people are doing this. There are too many poor people depleting our ecosystems. The second problem is globalization. Globalization solves the problem of decreasing the amount of poverty, but it causes so many more. Globalization demands increases in production and consumption which results in competition to get as much, as quick as possible. This causes extinction of all aspects of life on our planet to come much quicker than ever before. To prevent this, the idea of government regulations and ethics of conservation have to be set forth. Governments can put restraints on where companies can develop and preserve ecosystems. Also there has to be new limits on consumption. Consumption of food, land, fuel and pretty much everything has to be cut in order for our planet to survive. Friedman basically explains that our ecosystems have to work in harmony in order to preserve biodiversity. Human beings are the cause of this dissonance. At one point our planet thrived and provided humans with all the natural resources it needed. We have over-consumed and destroyed too much of the planet for it to provide as much as it used too. The more we destroy the more we need to develop artificial ways to provide those natural resources. If we just cut back on consumption and work on making the planet work as it used too we will preserve biodiversity. What is energy poverty and what are its causes? Do you agree that ending energy poverty can help make a hot, crowded and flat world better? How? If you dont agree, explain why. Energy poverty is the fact that one out of every four people do not have access to energy. We take for granted the fact that when we walk into a room we flip a switch and a light turns on. In many countries like Africa that isnt the case. Friedman quotes Freling saying that, energy poverty means you cant pump clean water regularly, theres no communications, no way to have adult literacy classes, and certainly no way to run computers at school or have access to connectivity. Energy poverty means you do not have access to electricity, its more difficult to adapt to climate changes, there is no means to use computers or cell phones which mean you are limited in global commerce, education, collaboration, and innovation. Basically energy poverty limits your ability to do work and therefore limits your ability to thrive in todays world. It also hinders the ability to acquire basic needs the people who arent energy poor take for granted. The causes of energy poverty according to Friedman are economic growth, increased population, overconsumption, high oil and natural gas prices, rationing, and droughts. There is also the problem that some countries dont have the facilities to provide electricity and dont have the funds to build them. Some of these poorer countries are not governed by anyone or thing and are engaged in constant war. I agree that solving the energy poverty problem would make the world better, but I dont think it is a cure-all. Providing energy to these poor countries would definitely give them a way to educate themselves and connect with each other, but how do we make that happen? Friedman goes into saying that the problem with education is there is a teacher shortage and an energy shortage. Providing energy does not necessarily solve the teacher shortage. Who is going to teach the teachers? There is a healthcare issue in these poor countries, but providing energy doesnt mean doctors will want to go to these places, or that there are medicines to cure and help all of these people. Providing energy to places like Africa would be a huge leap for them, but my biggest problem is how do we do that, and where does the money come from? Providing ways of education and facilities to run electricity and allowing communication to be easier wont solve the turmoil going on in these sections of Africa, and will not cure all the diseases and problems they have. It would be a very timely and costly mission that seems like a fairytale. What is the reasoning behind Friedmans argument that Mother Nature and the Market hit the wall at the same time? The Great Recession is when Freidman says Mother Nature and the Market hit the wall. According to Friedman our planet and our markets have been growing at a pace too quick and too destructive to keep up with. Friedman focuses on three main reasons of why the Market and Mother Nature have come to a stop: unethical business and ecological values, under pricing the true costs of risks we partake in, and privatizing gains and socializing losses. Major economies like the US and China have come out with great technologies, but at a very high price. We didnt have the means to develop these products so we borrowed them. This is where the unethical business values and under pricing illuminates. If we spend too much money and too many resources there is nothing left, but these new technologies that last for a short period and then are disregarded. Now that these technologies are thriving we cannot return the resources and demand more. We are living beyond our means. Friedman says that instead of recovering from this recession we should use it as a time to change things. We need to stop living beyond our means and conserve. We cannot keep up this standard of living and pass it on to our children. Something has to be given up. The economy as it is now is unsustainable. Part 3- Critique (1 page maximum) (5 points) My impression of the book is that Friedman touches on many interesting and eye-opening topics. It really made me think about how much I really consume. America is a really wasteful country. I especially liked when Friedman touched on the fact that Americans buy ridiculous gadgets, use them twice, and then buy something else. If America focused on essentials we wouldnt consume so much. I dont usually look too far into things like global warming, but Friedman had good facts backing him up and I was really surprised at how real global warming is. I am big on things like recycling and a greener America. It is good that there are people out there trying to inform the world that changes need to happen and that they need to happen now. Friedman puts a sense of urgency on the fact that changes must be made. He describes and intertwines these problems in a very strategic and understandable way. What I dont like is that he doesnt have direct solutions to these problems. He looks heavily to the government which gives the government more control, and in my opinion, isnt always a good thing. Also, Friedmans ideas seem very costly and he doesnt provide explanations on where this money will come from. We are already in an economic crisis, there isnt any money to work with now let alone put into motion a whole new system of how the world works. My last argument with Friedmans ideas is that he is planning everything around the fact that America will develop these life changing methods of energy and fuel. This is a great optimistic attitude, but what happens if we dont? I hate to be a pessimist, but in todays world nothing is a definite. You cant structure a plan around something that hasnt been developed yet. Overall I enjoyed the book and have a different perspective on what I consume, and what needs to change.

Basics of Psychology :: essays research papers

I.  Ã‚  Ã‚  Ã‚  Ã‚  Biological bases of behavior Students should recognize biological psychology as a perspective of psychology. Specifically, students should recognize: 1.  Ã‚  Ã‚  Ã‚  Ã‚  The organization of the nervous system into the CNS and PNS: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The Central Nervous System-CNS- Brain and Spinal Cord. The Peripheral Nervous System-PNS- are the Nerves outside of the brain and spinal cord. 2.  Ã‚  Ã‚  Ã‚  Ã‚  The structure and functions of neurons: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Neurons are the basic building blocks of the nervous system. The human central nervous system contains about 100 billion neurons. Neurons have a communicative role in the nervous system. Neurons can receive, integrate, and transmit information. 3.  Ã‚  Ã‚  Ã‚  Ã‚   How neurotransmitters are related to behavior: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Acetylcholine (Ach) - Activates motor neurons controlling skeletal muscles. Contributes to the regulation of attention, arousal, and memory. Some Ach receptors stimulated by nicotine (the nicotine acts like Ach itself and binds to receptor sites for Ach). †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Dopamine (DA) – Contributes to control of voluntary movement, pleasurable emotions. Decreased levels associated with Parkinson’s disease. Over activity at DA synapses with schizophrenia. Cocaine and amphetamine elevate activity at DA synapses. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Norephinephrine (NE) – Contributes to modulation of mood and arousal. Cocaine and amphetamines elevate activity at NE synapses. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Serotonin (SHT) – Involved in regulation of sleep and wakefulness, eating, and aggression. Abnormal levels may contribute to depression and OCD. Prozac and Zoloft are antidepressant drugs that affect serotonin. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  GABA (gamma-amino butyric acid) – Most common inhibitory NT. Valium and Xanex (also alcohol) are anti-anxiety drugs that work at GABA synapses. GABA appears to be responsible for much of the inhibition in the CNS. GABA contributes to the regulation of anxiety. 4.  Ã‚  Ã‚  Ã‚  Ã‚  The specialized functions of the brain's hemisphere: The Hindbrain consists of the medulla, oblongata, pons, and the cerebellum. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The medulla contains 3 vital centers: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Cardiac center- This controls rate and force of the heart beat †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Vasomotor center-adjust blood vessel diameter to regulate blood pressure and reroute blood from one part of the body to another. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Respirator centers- control the rate and depth of breathing. Pons – contains nuclei that relay signals from the cerebrum to the cerebellum. It is concerned with sleep, hearing, equilibrium, taste, eye movement, facial expressions, facial sensations, respirations, swallowing, bladder control and posture. Cerebellum- mostly concerned with muscular coordination. Midbrain- Short segment of the brainstem that connects the hindbrain and forebrain. Reticular Formation- runs vertically through the core of the midbrain, pons, and medulla, it functions modulations of muscle reflexes, breathing, and pain perception; it has an equal role in the regulation of sleep and arousal.

Prison: Inside and Out Essay -- Criminal Justice

Freedom in any society is a condition that is directly correlated to the compliance of society’s rules, regulations, and laws. This right afforded to citizens under the constitution is surrendered by those who choose to disregard and trample on the set of standards and behavior needed for a society to maintain order and avoid anarchy. When loss of freedom is the tool used to punish this segment of society, prisons become the instrumentality used to carry out the various freedom restrictions under the law for each individual. Citizens who find themselves incarcerated in prison will be exposed to an entirely different environment than those in free society. In addition, there is a psychological impact on those being reintroduced into society after having completed long-term sentences, an impact many believe contribute to the high recidivism rates in the United States. The criminal justice system with all of its connected inner workings may not address all of the concerns inside and out of our current prison system, but just as we have improved on our prisons from the past, we will continue to improve and implement new techniques and design precise programs in our future prisons. The saying, crime does not pay, probably held more significance a century ago when the judicial system and prison officials focused on the idea that severe punishment was the best deterrent to crime. Punishment in prisons was more than just loss of freedom, it involved chain gangs, hard-labor, the hole, and other inhumane treatment designed to ward off the would be criminals and beat the current criminals into submission. Today, Jeremy Bentham’s theory that punishment must outweigh the benefits of crime is addressed only through loss of freedoms. Prison... ...I Law Enforcement Bulletin: http://www.fbi.gov/stats-services/publications/law-enforcement-bulletin/july-2010/cell-phones-as-prison-contraband Coley, R. J., & Barton, P. E. (2006). Lock Up and Locked Out: An Educational Perspective on the U.S. Prison Population. Princeton New Jersey: Policy Evaluation and Research Center. Retrieved April 28, 2012, from http://www.ets.org/Media/Research/pdf/PIC-LOCKEDUP.pdf Hanson, D. J. (2010). Effectiveness of D.A.R.E. Retrieved from Alcohol Problems and Solutions: http://www2.potsdam.edu/hansondj/youthissues/1059145293.html McDonnell, B.. (2011). Improving Public Safety through Prisoner Reentry Programs. Ripon Forum, 45(2), 6-7. Retrieved April 29, 2012, from ProQuest Social Science Journals. (Document ID: 2387305821). Seiter, R. P. (2011). Corrections an Introduction. Upper Saddle River, N.J.: Pearson Education.

Into Thin Air by Jon Krauker Essay -- Into Thin Air, Jon Krauker

The book Into Thin Air, written by Jon Krakauer, explores the struggle of man versus man and man versus nature. The very different personalities proved costly to everyone involved on the expedition. The team of climbers that were hiking toward the summit of Mt. Everest on May 10, 1996, was oblivious to what lay ahead of them. No matter how advanced the hikers were, Everest on this day would test the will and endurance of everyone attempting to reach the summit. The one element that no one person could elude was pain. Jon Krakauer stated in his book, â€Å"I quickly came to understand that climbing Everest was primarily about enduring pain† (136). At this point in the book, Jon was unaware of the events that would soon transpire. Even the most well-trained climber was at the mercy of the great mountain. The temperature change had a big effect on everyone. The temperature was well below freezing during the night and the wind chill dropped to one hundred degrees below zero. When the sun came up, the temperature would change dramatically. The ultraviolet rays were much stronger on the mou...

Spoilage, Rework, and Scrap

Managers have found that improved quality and intolerance for high spoilage have lowered overall costs and increased sales. 18-2Spoilage—units of production that do not meet the standards required by customers for good units and that are discarded or sold at reduced prices. Rework—units of production that do not meet the specifications required by customers but which are subsequently repaired and sold as good finished units. Scrap—residual material that results from manufacturing a product. It has low total sales value compared to the total sales value of the product. 8-3Yes. Normal spoilage is spoilage inherent in a particular production process that arises even under efficient operating conditions. Management decides the spoilage rate it considers normal depending on the production process. 18-4Abnormal spoilage is spoilage that is not inherent in a particular production process and would not arise under efficient operating conditions. Costs of abnormal spoilag e are â€Å"lost costs,† measures of inefficiency that should be written off directly as losses for the accounting period. 18-5Management effort can affect the spoilage rate.Many companies are relentlessly reducing their rates of normal spoilage, spurred on by competitors who, likewise, are continuously reducing costs. 18-6Normal spoilage typically is expressed as a percentage of good units passing the inspection point. Given actual spoiled units, we infer abnormal spoilage as follows: Abnormal spoilage = Actual spoilage – Normal spoilage 18-7Accounting for spoiled goods deals with cost assignment, rather than with cost incurrence, because the existence of spoiled goods does not involve any additional cost beyond the amount already incurred. 18-8Yes.Normal spoilage rates should be computed from the good output or from the normal input, not the total input. Normal spoilage is a given percentage of a certain output base. This base should never include abnormal spoilage, which is included in total input. Abnormal spoilage does not vary in direct proportion to units produced, and to include it would cause the normal spoilage count to fluctuate irregularly and not vary in direct proportion to the output base. 18-9Yes, the point of inspection is the key to the assignment of spoilage costs. Normal spoilage costs do not attach solely to units transferred out.Thus, if units in ending work in process have passed inspection, they should have normal spoilage costs added to them. 18-10No. If abnormal spoilage is detected at a different point in the production cycle than normal spoilage, then unit costs would differ. If, however normal and abnormal spoilage are detected at the same point in the production cycle, their unit costs would be the same. 18-11No. Spoilage may be considered a normal characteristic of a given production cycle. The costs of normal spoilage caused by a random malfunction of a machine would be charged as a part of the manufacturing overhe ad allocated to all jobs.Normal spoilage attributable to a specific job is charged to that job. 18-12 No. Unless there are special reasons for charging normal rework to jobs that contained the bad units, the costs of extra materials, labor, and so on are usually charged to manufacturing overhead and allocated to all jobs. 18-13Yes. Abnormal rework is a loss just like abnormal spoilage. By charging it to manufacturing overhead, the abnormal rework costs are spread over other jobs and also included in inventory to the extent a job is not complete. Abnormal rework is rework over and above what is expected during a period, and is recognized as a loss for that period. 8-14A company is justified in inventorying scrap when its estimated net realizable value is significant and the time between storing it and selling or reusing it is quite long. 18-15Company managements measure scrap to measure efficiency and to also control a tempting source of theft. Managements of companies that report hi gh levels of scrap focus attention on ways to reduce scrap and to use the scrap the company generates more profitably. Some companies, for example, might redesign products and processes to reduce scrap. Others may also examine if the scrap can be reused to save substantial input costs. 8-16(5–10 min. ) Normal and abnormal spoilage in units. 1. Total spoiled units12,000 Normal spoilage in units, 5% ( 132,000 6,600 Abnormal spoilage in units 5,400 2. Abnormal spoilage, 5,400 ( $10$ 54,000 Normal spoilage, 6,600 ( $10 66,000 Potential savings, 12,000 ( $10$120,000 Regardless of the targeted normal spoilage, abnormal spoilage is non-recurring and avoidable. The targeted normal spoilage rate is subject to change. Many companies have reduced their spoilage to almost zero, which would realize all potential savings.Of course, zero spoilage usually means higher-quality products, more customer satisfaction, more employee satisfaction, and various beneficial effects on nonmanufacturing (for example, purchasing) costs of direct materials. 18-17(20 min. )Weighted-average method, spoilage, equivalent units. Solution Exhibit 18-17 calculates equivalent units of work done to date for direct materials and conversion costs. SOLUTION EXHIBIT 18-17 Summarize Output in Physical Units and Compute Output in Equivalent Units; Weighted-Average Method of Process Costing with Spoilage, Gray Manufacturing Company for November 2006. |(Step 1) |(Step 2) | | | |Equivalent Units | | |Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in process, beginning (given) |1,000 | | | |Started during current period |10,150a | | | |To account for |11,150 | | | |Good units completed and transferred out | | | | |during current period: |9,000 |9,000 |9,000 | |Normal spoilage* |100 | | | |100 ( 100%; 100 ( 100% | |100 |100 | |Abnormal spoilage†  |50 | | | |50 ( 100%; 50 (100% | |50 |50 | |Work in process, ending†¡ (given) |2,000 | | | |2,000 ( 100%; 2,000 ( 30% | |2,000 |600 | |Accounted for 11,150 | | | |Work done to date | |11,150 |9,750 | a From below, 11,150 total units are accounted for. Therefore, units started during current period must be = 11,150 – 1,000 = 10,150. *Degree of completion of normal spoilage in this department: direct materials, 100%; conversion costs, 100%. † Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 30%. 18-18(20(25 min. Weighted-average method, assigning costs (continuation of 18-17). Solution Exhibit 18-18 calculates the costs per equivalent unit for direct materials and conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. SOLUTION EXHIBIT 18-18 Compute Cost per Equivalent Unit, Summari ze Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; Weighted-Average Method of Process Costing, Gray Manufacturing Company, November 2006. |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given) |$ 2,533 |$ 1,423 |$ 1,110 | |Costs added in current period (given) |39,930 |12,180 |27,750 | |Costs incurred to date | |13,603 |28,860 | |Divided by equivalent units of work done to date | |(11,150 |( 9,750 | |Cost per equivalent unit | |$ 1. 22 |$ 2. 6 | |(Step 4) Total costs to account for |$42,463 | | | |(Step 5) Assignment of costs | | | | |Good units completed and transferred out (9,000 units) | | | | |Costs before adding normal spoilage |$37,620 | (9,000# ( $1. 22) + (9,000# ( $2. 96) | |Normal spoilage (100 units) |418 |(100# ( $1. 22) + (100# ( $2. 96) | |(A) Total cost of good units completed & transf. out |38,038 | | |(B) Abnormal spoil age (50 units) |209 |(50# ( $1. 22) + (50# ( $2. 96) | |(C) Work in process, ending (2,000 units) |4,216 |(2,000# ( $1. 22) + (600# ( $2. 6) | |(A)+(B)+(C) Total costs accounted for |$42,463 | | #Equivalent units of direct materials and conversion costs calculated in Step 2 in Solution Exhibit 18-17. 18-19(15 min. )FIFO method, spoilage, equivalent units. Solution Exhibit 18-19 calculates equivalent units of work done in the current period for direct materials and conversion costs. SOLUTION EXHIBIT 18-19 Summarize Output in Physical Units and Compute Output in Equivalent Units; First-in, First-out (FIFO) Method of Process Costing with Spoilage, Gray Manufacturing Company for November 2006. | |(Step 2) | | |(Step 1) |Equivalent Units | | |Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in process, beginning (given) |1,000 | | | |Started during current period |10,150a | | | |To account for |11,150 | | | |Good units completed and transferred out duri ng current period: | | | | |From beginning work in process|| |1,000 | | | |1,000 ( (100% (100%); 1,000 ( (100% ( 50%) | |0 |500 | |Started and completed |8,000# | | | |8,000 ( 100%; 8,000 ( 100% | |8,000 |8,000 | |Normal spoilage* |100 | | | |100 ( 100%; 100 ( 100% | |100 |100 | |Abnormal spoilage†  |50 | | | |50 ( 100%; 50 ( 100% | |50 |50 | |Work in process, ending†¡ |2,000 | | | |2,000 ( 100%; 2,000 ( 30% | |2,000 |600 | |Accounted for |11,150 | | | |Work done in current period only | |10,150 |9,250 | a From below, 11,150 total units are accounted for.Therefore, units started during current period must be 11,150 – 1,000 = 10,150. ||Degree of completion in this department: direct materials, 100%; conversion costs, 50%. #9,000 physical units completed and transferred out minus 1,000 physical units completed and transferred out from beginning work-in-process inventory. *Degree of completion of normal spoilage in this department: direct materials, 100%; conversion co sts, 100%. † Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 30%. 18-20(20(25 min. )FIFO method, assigning costs (continuation of 18-19).Solution Exhibit 18-20 calculates the costs per equivalent unit for direct materials and conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. SOLUTION EXHIBIT 18-20 Compute Cost per Equivalent Unit Costs, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; FIFO Method of Process Costing, Gray Manufacturing Company, November 2006. | |Total | | | | Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given: $1 ,423 + $1,110) |$ 2,533 | | | |Costs added in current period (given) |39,930 |$12,180 |$27,750 | |Divided by equivalent units of work done in current period | |(10,150 |( 9,250 | |Cost per equivalent unit |______ |$ 1. 0 |$ 3 | |(Step 4) Total costs to account for |$42,463 | | | |(Step 5) Assignment of costs: | | | | |Good units completed and transferred out (9,000 units) | | | | |Work in process, beginning (1,000 units) |$ 2,533 | | |Costs added to beg. work in process in current period |1,500 |(0a ( $1. 0) + (500a ( $3) | |Total from beginning inventory before normal spoilage | | | |Started and completed before normal spoilage (8,000 units) |4,033 | | |Normal spoilage (100 units) |33,600 |(8,000a ( $1. 20) + (8,000a ( $3) | |(A) Total costs of good units completed and transferred out |420 |(100a ( $1. 20) + (100a ( $3) | |(B) Abnormal spoilage (50 units) |38,053 | | |(C) Work in process, ending (2,000 units) |210 |(50a ( $1. 0) + (50a ( $3) | |(A)+(B)+(C) Total costs accounted for |4,200 |(2,000a ( $1. 20) + (60a ( $3) | | |$42,463 | | a Equivalent units of direct materials and conversion costs calculated in Step 2 in Solution Exhibit 18-19. 18-21(30 min. )Weighted-average method, spoilage. 1. Solution Exhibit 18-21A calculates equivalent units of work done in the current period for direct materials and conversion costs. SOLUTION EXHIBIT 18-21A Summarize Output in Physical Units and Compute Output in Equivalent Units; Weighted-Average Method of Process Costing with Spoilage, Appleton Company for August 2006. |(Step 1) |(Step 2) | | | |Equivalent Units | |Flow of Production |Physical Units|Direct |Conversion | | | |Materials |Costs | |Work in process, beginning (given) | 2,000 | | | |Started during current period (given) |10,000 | | | |To account for | 12,000 | | | |Good units completed and tsfd. out during current period: | 9,000 | 9,000 | 9,000 | |Normal spoilagea | 900 | | | | (900 [pic]100%; 900 [pic]100%) | | 900| 900 | |Abnormal spoilageb 300 | | | | (3 00 [pic]100%; 300 [pic]100%) | | 300| 300 | |Work in process, endingc (given) | 1,800 | | | | (1,800 [pic] 100%; 1,800 [pic] 75%) |______ | 1,800 | 1,350 | |Accounted for | 12,000 | | | |Work done to date | | 12,000 | 11,550 | | | | | | | aNormal spoilage is 10% of good units transferred out: 10% ? 9,000 = 900 units. Degree of completion of normal spoilage | | in this department: direct materials, 100%; conversion costs, 100%. | | | |bTotal spoilage = Beg. units + Units started – Good units tsfd. out – Ending units = 2,000 + 10,000 – 9,000 – 1,800 = 1,200; | | Abnormal spoilage = Total spoilage – Normal spoilage = 1,200 – 900 = 300 units. Degree of completion of abnormal spoilage | | in this department: direct materials, 100%; conversion costs, 100%. | | |cDegree of completion in this department: direct materials, 100%; conversion costs, 75%. | | | 2 & 3. Solution Exhibit 18-21B calculates the costs per equivalent unit for direct materials a nd conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process, using the weighted-average method. SOLUTION EXHIBIT 18-21B Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; Weighted-Average Method of Process Costing, Appleton Company, August 2006.    |   |Total |Direct |Conversion | | | |Production |Materials |Costs | | | |Costs | | | |(Step 3) |Work in process, beginning (given) |$ 28,600 | $17,700 |$ 10,900 | | |Costs added in current period (given) | 174,300 | 81,300 | 93,000 | | |Costs incurred to date | | $99,000 |$103,900 | | |Divide by equivalent units of work done to date | |[pic]12,000 |[pic]11,550 | | |Cost per equivalent unit | _______ | $ 8. 250 |$ 8. 957 | |(Step 4) |Total costs to account for |$20 2,900 | | | |(Step 5) |Assignment of costs: | | | | | |Good units completed and transferred out (9,000 units) | | | | | | Costs before adding normal spoilage |$155,211 |(9,000d [pic]$8. 25) + (9,000 d | | | | |[pic]$8. 957) | | | Normal spoilage (900 units) | 15,521 |(900d [pic]$8. 25) + (900d [pic]$8. 9957) | |(A) | Total costs of good units completed and transferred out | 170,732 | | | |(B) |Abnormal spoilage (300 units) | 5,174 |(300d [pic] $8. 25) + (300d [pic] $8. 9957) | |(C) |Work in process, ending (1,800 units): | 26,994 |(1,800d [pic]$8. 25) + (1,350d | | | | |[pic]$8. 957) | |(A) + (B) + (C) |Total costs accounted for |$202,900 | | | | | | | | | |dEquivalent units of direct materials and conversion costs calculated in step 2 of Solution Exhibit 18-21A. | 18-22 (30 min. )FIFO method, spoilage. 1. Solution Exhibit 18-22A calculates equivalent units of work done in the current period for direct materials and conversion costs. SOLUTION EXHIBIT 18-22A Summarize Output in Physi cal Units and Compute Output in Equivalent Units; FIFO Method of Process Costing with Spoilage, Appleton Company for August 2006. |(Step 1) |(Step 2) | | | |Equivalent Units | |Flow of Production |Physical Units |Direct |Conversion Costs | | | |Materials | | |Work in process, beginning (given) | 2,000 | | | |Started during current period (given) | 10,000 | | | |To account for | 12,000 | | | |Good units completed and transferred out during current period: | | | | | From beginning work in process a | 2,000 | | | | [2,000 ? (100% – 100%); 2,000 ? 100% – 50%)] | | 0 | 1,000 | | Started and completed | 7,000b | | | | (7,000 ? 100%; 7,000 ? 100%) | | 7,000 | 7,000 | |Normal spoilagec | 900 | | | | (900 ? 100%; 900 ? 100%) | | 900 | 900 | |Abnormal spoilaged | 300 | | | | (300 ? 100%; 300 ? 00%) | | 300 | 300 | |Work in process, endinge (given) | 1,800 | | | | (1,800 ? 100%; 1,800 ? 75%) | | 1,800 | 1,350 | |Accounted for | 12,000 |_____ | | |Work done in current period only | | 10,000 | 10,550 | | | | | | | a Degree of completion in this department: direct materials, 100%; conversion costs, 50%. | b 9,000 physical units completed and transferred out minus 2,000 physical units completed and transferred out from beginning | | work-in-process inventory. | | c Normal spoilage is 10% of good units transferred out: 10% ? 9,000 = 900 units. Degree of completion of normal spoilage in this | | department: direct materials, 100%; conversion costs, 100%. | | d Total spoilage = Beg. units + Units started – Good units tsfd. Out – ending units = 2,000 + 10,000 – 9,000 – 1,800 = 1,200 | | Abnormal spoilage = Actual spoilage – Normal spoilage = 1,200 – 900 = 300 units. Degree of completion of abnormal spoilage in | | in this department: direct materials, 100%; conversion costs, 100%. | e Degree of completion in this department: direct materials, 100%; conversion costs, 75%. | 2 & 3. Solution Exhibit 18-22B calculates the costs per equivalent unit for direct materials and conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process, using the FIFO method. SOLUTION EXHIBIT 18-22B Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; FIFO Method of Process Costing, Appleton Company, August 2006.    |   |Total |Direct |Conversion | | | |Production |Materials |Costs | | | |Costs | | | |(Step 3) |Work in process, beginning (given) ($17,700 + $10,900) |$ 28,600 | | | | |Costs added in current period (given) | 174,300 |$ 81,300 | $93,000 | | |Divide by equivalent units of work done in current period | |[pic]10,000 |[pic]10,550 | | |Cost per equivalent unit | | $ 8. 130 | $ 8. 152 | |(Step 4) |Total costs to account for |$202,900 | | | |(Step 5) |Assignment of costs: | | | | | |Good units completed and transferred out (9,000 units) | | | | | | Work in process, beginning (2,000 units) |$ 28,600 | | | | | Costs added to beg. work in process in current period | 8,815 |(0f ? $8. 13) | + (1,000f ? $8. 152) | | | Total from beginning inventory before normal spoilage | 37,415 | | | | | Started and completed before normal spoilage (7,000 units) | 118,616 |(7,000f ? $8. 13) | + (7,000f ? $8. 8152) | | | Normal spoilage (900 units) | 15,521 |(900f ? $8. 13) | + (900f ? $8. 8152) | |(A) | Total costs of good units completed and transferred out | 171,282 | | | |(B) |Abnormal spoilage (300 units) | 5,084 |(300f ? $8. 13) | + (300f ? $8. 8152) | |(C) |Work in process, ending (1,800 units): | 26,534 |(1,800f ? $8. 13) | + (1,350f ? $8. 152) | |(A) + (B) + (C) |Total costs accounted for |$202,900 | | | | | | | | | | | | | | | |fEquivalent units of direct materials and conversion costs calculated in step 2 in Solution Exhibit 18-22A. | 18-2 3 (30 min. ) Standard-costing method, spoilage. 1. Solution Exhibit 18-23A calculates equivalent units of work done in the current period for direct materials and conversion costs. (It is the same as Solution Exhibit 18-22A. ) SOLUTION EXHIBIT 18-23A Summarize Output in Physical Units and Compute Output in Equivalent Units; Standard Costing Method of Process Costing with Spoilage, Appleton Company for August 2006. |(Step 1) |(Step 2) | | | |Equivalent Units | |Flow of Production |Physical Units |Direct |Conversion Costs | | | |Materials | | |Work in process, beginning (given) | 2,000 | | | |Started during current period (given) | 10,000 | | | |To account for | 12,000 | | | |Good units completed and transferred out during current period: | | | | | From beginning work in process a | 2,000 | | | | [2,000 ? (100% – 100%); 2,000 ? 100% – 50%)] | | 0| 1,000 | | Started and completed | 7,000b | | | | (7,000 ? 100%; 7,000 ? 100%) | | 7,000 | 7,000 | |Normal spoilagec | 900 | | | | (900 ? 100%; 900 ? 100%) | | 900 | 900 | |Abnormal spoilaged | 300 | | | | (300 ? 100%; 300 ? 00%) | | 300 | 300 | |Work in process, endinge (given) | 1,800 | | | | (1,800 ? 100%; 1,800 ? 75%) | | 1,800 | 1,350 | |Accounted for | 12,000 | | | |Work done in current period only | | 10,000 | 10,550 | | | | | | | a Degree of completion in this department: direct materials, 100%; conversion costs, 50%. | b 9,000 physical units completed and transferred out minus 2,000 physical units completed and transferred out from beginning | | work-in-process inventory. | | c Normal spoilage is 10% of good units transferred out: 10% ? 9,000 = 900 units. Degree of completion of normal spoilage in this | | department: direct materials, 100%; conversion costs, 100%. | | d Total spoilage = Beg. units + Units started – Good units tsfd. Out – ending units = 2,000 + 10,000 – 9,000 – 1,800 = 1,200 | | Abnormal spoilage = Actual spoilage – Normal spoilage = 1,200 â€⠀œ 900 = 300 units. Degree of completion of abnormal spoilage in | | in this department: direct materials, 100%; conversion costs, 100%. | e Degree of completion in this department: direct materials, 100%; conversion costs, 75%. | 2 & 3. Solution Exhibit 18-23B calculates the costs per equivalent unit for direct materials and conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process, using standard costing. SOLUTION EXHIBIT 18-23B Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; Standard Costing Method of Process Costing, Appleton Company, August 2006.    |   |Total |Direct |Conversion | | | |Production |Materials |Costs | | | |Costs | | | |(Step 3) |Standard cost per equivalent unit (given) | $ 17. 50 | $8. 00 | $9. 50 | | |Work in process, beginning (given) | $ 25,500 | (2,000 ? $8. 00) |+ (1,000 ? $9. 50) | | |Costs added in current period at standard prices | 180,225 | (10,000 ? $8. 00) |+ (10,550 ? $9. 0) | |(Step 4) |Total costs to account for |$205,725 | | | |(Step 5) |Assignment of costs at standard costs: | | | | | |Good units completed and transferred out (9,000 units) | | | | | | Work in process, beginning (2,000 units) |$ 25,500 | | | | | Costs added to beg. work in process in current period | 9,500 |(0f ? $8. 00) |+ (1,000f ? $9. 50) | | | Total from beginning inventory before normal spoilage | 35,000 | | | | | Started and completed before normal spoilage (7,000 units) | 122,500 |(7,000f ? $8. 00) |+ (7,000f ? $9. 50) | | | Normal spoilage (900 units) | 15,750 |(900f ? $8. 00) |+ (900f ? $9. 0) | |(A) | Total costs of good units completed and transferred out | 173,250 | | | |(B) |Abnormal spoilage (300 units) | 5,250|(300f ? $8. 00) |+ (300f ? $9. 50) | |(C) |Work in proce ss, ending (1,800 units): | 27,225 |(1,800f ? $8. 00) |+ (1,350f ? $9. 50) | |(A) + (B) + (C) |Total costs accounted for |$205,725 | | | |f Equivalent units of direct materials and conversion costs calculated in step 2 in Solution Exhibit 18-23A. | 18-24(25 min. ) Weighted-average method, spoilage. 1. Solution Exhibit 18-24, Panel A, calculates the equivalent units of work done to date for each cost category in September 2006. 2. & 3.Solution Exhibit 18-24, Panel B, calculates the costs per equivalent unit for each cost category, summarizes total costs to account for, and assigns these costs to units completed (including normal spoilage), to abnormal spoilage, and to units in ending work in process using the weighted-average method. SOLUTION EXHIBIT 18-24 Weighted-Average Method of Process Costing with Spoilage; Superchip, September 2006. PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units | |(Step 1) |(Step 2) | | | |Equivalent Un its | | Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in process, beginning (given) |400 | | | |Started during current period (given) |1,700 | | | |To account for |2,100 | | | |Good units completed and transferred out | | | | |during current period: |1,400 |1,400 |1,400 | |Normal spoilage* |210 | | | |210 ( 100%; 210 ( 100% | |210 |210 | |Abnormal spoilage†  |190 | | | |190 ( 100%; 190 ( 100% | |190 |190 | |Work in process, ending†¡ (given) |300 | | | |300 ( 100%; 300 ( 40% | |300 |120 | |Accounted for |2,100 | | | |Work done to date | |2,100 |1,920 | *Normal spoilage is 15% of good units transferred out: 15% ? 1,400 = 210 units.Degree of completion of normal spoilage in this department: direct materials, 100%; conversion costs, 100%. † Total spoilage = 400 + 1,700 – 1,400 – 300 = 400 units; Abnormal spoilage = Total spoilage ( Normal spoilage = 400 ( 210 = 190 units. Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 40%. SOLUTION EXHIBIT 18-24 PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given) |$ 74,200 |$ 64,000 |$ 10,200 | |Costs added in current period (given) |531,600 |378,000 |153,600 | |Costs incurred to date | |$442,000 |$163,800 | |Divided by equivalent units of work done to date | |( 2,100 |( 1,920 | |Cost per equivalent unit costs of work done to date | |$210. 476 |$85. 125 | |(Step 4) Total costs to account for |$605,800 | | | |(Step 5) Assignment of costs | | | | |Good units completed and transferred out (1,400 units) | | | | |Costs before adding normal spoilage |$414,104 |(1,400#( $210. 476) + (1,400#( $85. 3125) | |Normal spoilage (210 units) |62,116 |(210# ( $210. 476) + (210# ( $85. 125) | |(A) Total cost of good units completed and transferred out | | | |(B) Abnormal spoilage (190 units) |476,220 | | |(C) Work in process, ending (300 units) |56,199 |(190# ( $210. 476) + (190# ( $85. 3125) | |(A)+(B)+(C) Total costs accounted for |73,381 |(300# ( $210. 476) + (120# ( $85. 3125) | | |$605,800 | | # Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A. 8-25 (25 min. ) FIFO method, spoilage. 1. Solution Exhibit 18-25, Panel A, calculates the equivalent units of work done in the current period for each cost category in September 2006. 2. & 3. Solution Exhibit 18-25, Panel B, calculates the costs per equivalent unit for each cost category, summarizes the total Microchip Department costs for September 2006, and assigns these costs to units completed and transferred out (including normal spoilage), to abno rmal spoilage, and to units in ending work in process under the FIFO method. SOLUTION EXHIBIT 18-25 First-in, First-out (FIFO) Method of Process Costing with Spoilage; Superchip, September 2006.PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units | | |(Step 2) | | |(Step 1) |Equivalent Units | | |Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in rocess, beginning (given) |400 | | | |Started during current period (given) |1,700 | | | |To account for |2,100 | | | |Good units completed and transferred out | | | | |during current period: | | | | |From beginning work in process|| |400 | | | |400 ( (100% (100%); 400 ( (100% ( 30%) | |0 |280 | |Started and completed |1,000# | | | |1,000 ( 100%; 1,000 ( 100% | |1,000 |1,000 | |Normal spoilage* |210 | | | |210 ( 100%; 210 ( 100% | |210 |210 | |Abnormal spoilage†  |190 | | | |190 ( 100%; 190 ( 100% | |190 |190 | |Work in process, ending†¡ |300 | | | |300 ( 100%; 300 ( 40% | |300 |120 | |Accounted for |2,100 | | | |Work done in current period only | |1,700 |1,800 | ||Degree of completion in this department: direct materials, 100%; conversion costs, 30%. #1,400 physical units completed and transferred out minus 400 physical units completed and transferred out from beginning work in process inventory. Normal spoilage is 15% of good units transferred out: 15% ( 1,400 = 210 units. Degree of completion of normal spoilage in this department: direct materials, 100%; conversion costs, 100%. † Abnormal spoilage = Actual spoilage ( Normal spoilage = 400 ( 210 = 190 units. Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 40%. SOLUTION EXHIBIT 18-25 PANEL B: Steps 3, 4 and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning, $64,000 + $70,200 (given) |$ 74,200 | | | |Costs added in current period (given) |531,600 |378,000 |153,600 | |Divided by equivalent units of work done in | | | | |current period | |( 1,700 |( 1,800 | |Cost per equivalent unit | |$222. 353 |$ 85. 33 | |(Step 4) Total costs to account for |$605,800 | | | |(Step 5) Assignment of costs: | | | | |Good units completed and transferred out (1,400 units) | | | | |Work in process, beginning (400 units) |$ 74,200 | | |Costs added beg. work in process in current period |23,893 |(0 § ( $222. 353) + (280 § ( $85. 33) | |Total from beginning inventory before normal spoilage | | | |Started and completed before normal spoilage |98,093 | | |(1,000 units) | | | |Normal spoilage (210 units) |307,686 |(1,000 §($222. 353) + (1,000 §($85. 333) | |(A) Total costs of good units completed and |64,614 |(210 §($222. 353) + (210 §($85. 333) | |transferred out | | | |(B) Abnormal spoilage (190 units) |470,393 | | |(C) Work in process, ending (300 units) |58,461 |(190 §($222. 353) + (190 §($85. 33) | |(A)+(B)+(C) Total costs accounted for |76,946 |(300 §($222. 353) + (120 §( $85. 333) | | |$605,800 | |  §Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A. 18-26 (30 min. ) Standard costing method, spoilage. 1. Solution Exhibit 18-25, Panel A, shows the computation of the equivalent units of work done in September 2006 for direct materials (1,700 units) and conversion costs (1,800 units). (This computation is the same for FIFO and standard-costing. ) 2.The direct materials cost per equivalent unit of beginning work in process and of work done in September 2006 is the standard cost of $210 given in the problem. The conversion cost per equivalent unit of beginning work in process and of work done in Se ptember 2006 is the standard cost of $80 given in the problem. 3. Solution Exhibit 18-26 summarizes the total costs to account for, and assigns these costs to units completed (including normal spoilage), to abnormal spoilage, and to units in ending work in process using the standard costing method. SOLUTION EXHIBIT 18-26 Standard Costing Method of Process Costing with Spoilage; Superchip, September 2006.Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process | |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Standard costs per equivalent unit (given) |$ 290 | $ 210 | $ 80 | |Work in process, beginning* |93,600 |(400 ( $210) + |(120 ( $80) | |Costs added in current period at standard prices |501,000 |(1,700 ( $210) + |(1,800 ( $80) | |(Step 4) Costs to account for $594,600 | | | |(Step 5) Assignment of cost s at standard costs: | | | | |Good units completed and transferred out | | | | |(1,400 units) | | | | |Work in process, beginning (400 units) |$ 93,600 | | |Costs added beg. ork in process in current period |22,400 |(0 § ( $210) + (280 § ( $80) | |Total from beginning inventory before normal | | | |spoilage |116,000 | | |Started and completed before normal spoilage | | | |(1,000 units) |290,000 |(1,000 § ( $210) + (1,000 § ( $80) | |Normal spoilage (210 units) |60,900 |(210 § ( $210) + (210 § ( $80) | |(A) Total costs of good units completed and | | | |transferred out |466,900 | | |(B) Abnormal spoilage (190 units) |55,100 |(190 § ( $210) + (190 § ( $80) | |(C) Work in process, ending (300 units) |72,600 |(300 § ( $210) + (120 § ( $80) | |(A)+(B)+(C) Total costs accounted for |$594,600 | | *Work in process, beginning has 400 equivalent units (400 physical units (100%) of direct materials and 120 equivalent units (400 physical units ( 30%) of conversion costs.  §Equivalent units of direct materials and conversion costs calculated in Step 2 in Solution Exhibit 18-25, Panel A. 18-27(20–30 min. )Spoilage and job costing. 1. Cash 200 Loss from Abnormal Spoilage1,000 Work-in-Process Control1,200 Loss = ($6. 00 ( 200) – $200 = $1,000 Remaining cases cost = $6. 00 per case.The cost of these cases is unaffected by the loss from abnormal spoilage. 2. a. Cash 400 Work-in-Process Control 400 The cost of the remaining good cases = [($6. 00 ( 2,500) – $400] = $14,600 The unit cost of a good case now becomes $14,600 ( 2,300 = $6. 3478 b. Cash 400 Manufacturing Department Overhead Control800 Work-in-Process Control1,200 The unit cost of a good case remains at $6. 00. c. The unit costs in 2a and 2b are different because in 2a the normal spoilage cost is charged as a cost of the job which has exacting job specifications. In 2b however, normal spoilage is due to the production process, not the particular attributes of this specific job. These costs are, therefore, charged as part of manufacturing overhead and the manufacturing overhead cost of $1 per case already includes a provision for normal spoilage. 3. a. Work-in-Process Control 200 Materials Control, Wages Payable Control, Manufacturing Overhead Allocated 200 The cost of the good cases = [($6. 00 ( 2,500) + $200] = $15,200 The unit cost of a good case is $15,200 ( 2,500 = $6. 08 b. Manufacturing Department Overhead Control 200 Materials Control, Wages Payable Control, Manufacturing Overhead Allocated200 The unit cost of a good case = $6. 00 per case c. The unit costs in 3a and 3b are different because in 3a the normal rework cost is charged as a cost of the job which has exacting job specifications.In 3b however, normal rework is due to the production process, not the particular attributes of this specific job. These costs are, therefore, charged as part of manufacturing overhead and the manufacturing overhead cost of $1 per case already includes a provision for this normal rework. 18-28(15 min. ) Reworked units, costs of rework. 1. The two alternative approaches to account for the materials costs of reworked units are: a. To charge the costs of rework to the current period as a separate expense item as abnormal rework. This approach would highlight to White Goods the costs of the supplier problem. b. To charge the costs of the rework to manufacturing overhead as normal rework. 2.The $50 tumbler cost is the cost of the actual tumblers included in the washing machines. The $44 tumbler units from the new supplier were eventually never used in any washing machine and that supplier is now bankrupt. The units must now be disposed of at zero disposal value. 3. The total costs of rework due to the defective tumbler units include the following: a. the labor and other conversion costs spent on substituting the new tumbler units; b. the costs of any extra negotiations to obtain the replacement tumbler units; c. any higher price the existing suppl ier may have charged to do a rush order for the replacement tumbler units; and d. rdering costs for the replacement tumbler units. 18-29(25 min. )Scrap, job costing. 1. Journal entry to record scrap generated by a specific job and accounted for at the time scrap is sold is: Cash or Accounts Receivable490 Work-in-Process Control490 To recognize asset from sale of scrap. A memo posting is also made to the specific job record. 2. Scrap common to various jobs and accounted for at the time of its sale can be accounted for in two ways: a. Regard scrap sales as a separate line item of revenues (the method generally used when the dollar amount of scrap is immaterial): Cash or Accounts Receivable4,000 Sale of Scrap4,000 To recognize revenue from sale of scrap. b.Regard scrap sales as offsets against manufacturing overhead (the method generally used when the dollar amount of scrap is material): Cash or Accounts Receivable4,000 Manufacturing Department Overhead Control4,000 To record cash rais ed from sale of scrap. 3. Journal entry to record scrap common to various jobs at the time scrap is returned to storeroom: Materials Control4,000 Manufacturing Department Overhead Control4,000 To record value of scrap returned to storeroom. When the scrap is reused as direct material on a subsequent job, the journal entry is: Work-in-Process Control4,000 Materials Control4,000 To record reuse of scrap on a job. Explanations of journal entries are provided here but are not required. 18-30 (30 min. Weighted-average method, spoilage. Solution Exhibit 18-30 calculates the equivalent units of work done to date for each cost category, presents computations of the costs per equivalent unit for each cost category, summarizes total costs to account for, and assigns these costs to units completed (including normal spoilage), to abnormal spoilage, and to units in ending work in process using the weighted-average method. SOLUTION EXHIBIT 18-30 Weighted-Average Method of Process Costing with Spo ilage; Cleaning Department of the Alston Company for May. PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units |(Step 1) |(Step 2) | | | |Equivalent Units | | |Physical Units |Direct |Conversion | |Flow of Production | |Materials |Costs | |Work in process, beginning (given) |1,000 | | | |Started during current period given) |9,000 | | | |To account for |10,000 | | | |Good units completed and transferred out | | | | |during current period: |7,400 |7,400 |7,400 | |Normal spoilage* | | | | |740 ( 100%; 740 ( 100% |740 |740 |740 | |Abnormal spoilage†  | | | | |260 ( 100%; 260 (100% |260 |260 |260 | |Work in process, ending†¡ (given) | | | | |1,600 ( 100%; 1,600 ( 25% |1,600 |1,600 |400 | |Accounted for | | | | |Work done to date |10,000 |10,000 |8,800 | *Normal spoilage is 10% of good units transferred out: 10% ? ,400 = 740 units. Degree of completion of normal spoilage in this department: direct materials, 100%; conversion co sts, 100%. † Total spoilage = 1,000 + 9,000 – 7,400 – 1,600 = 1,000 units; Abnormal spoilage = 1,000 – 740 = 260 units. Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 25%. SOLUTION EXHIBIT 18-30 PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process | Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given) |$ 1,800 |$ 1,000 |$ 800 | |Costs added in current period (given) |17,000 |9,000 |8,000 | |Costs incurred to date | |10,000 |8,800 | |Divided by equivalent units of work done to date | |(10,000 |( 8,800 | |Cost per equivalent unit |______ |$ 1 |$ 1 | |(Step 4) Total costs to account for |$18, 800 | | | |(Step 5) Assignment of costs | | | | |Good units completed and transferred out (7,400 units) | | | | |Costs before adding normal spoilage |$14,800 | (7,400# ( $1) + | (7,400# ( $1) | |Normal spoilage (740 units) |1,480 |(740# ( $1) + |(740# ( $1) | |(A) Total costs of good units completed and | | | | |transferred out |16,280 | | | |(B) Abnormal spoilage (260 units) |520 |(260# ( $1) + |(260# ( $1) | |(C) Work in process, ending (1,600 units) |2,000 |(1,600# ( $1) + |(400# ( $1) | |(A)+(B)+(C) Total costs accounted for |$18,800 | | | | | | | | #Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A above. 18-31(25 min. )FIFO method, spoilage.For the Cleaning Department, Solution Exhibit 18-31 calculates the equivalent units of work done in the current period for direct materials and conversion costs, presents the costs per equivalent unit for direct materials and conversion costs, summarizes the total costs for May, and assigns these cost s to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process under the FIFO method. SOLUTION EXHIBIT 18-31 First-in, First-out (FIFO) Method of Process Costing with Spoilage; Cleaning Department of the Alston Company for May. PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units | |(Step 2) | | |(Step 1) |Equivalent Units | | |Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in process, beginning (given) |1,000 | | | |Started during current period (given) | 9,000 | | | |To account for 10,000 | | | |Good units completed and transferred out during current period: | | | | | From beginning work in process|| |1,000 | | | | 1,000 ( (100% (100%); 1,000 ( (100% ( 80%) | |0 |200 | | Started and completed |6,400# | | | | 6,400 ( 100%; 6,400 ( 100% | |6,400 |6,400 | |Normal spoilage* |740 | | | | 740 ( 100%; 740% ( 100% | |740 |740 | |Abnorm al spoilage†  |260 | | | | 260 ( 100%; 260 ( 100% | |260 |260 | |Work in process, ending†¡ |1,600 | | | | 1,600 ( 100%; 1,600 ( 25% |______ |1,600 |400 | |Accounted for |10,000 |_____ |_____ | |Work done in current period only | |9,000 |8,000 | || Degree of completion in this department: direct materials, 100%; conversion costs, 80%. #7,400 physical units completed and transferred out minus 1,000 physical units completed and transferred out from beginning work-in-process inventory. Normal spoilage is 10% of good units transferred out: 10% ( 7,400 = 740 units. Degree of completion of normal spoilage in this department: direct materials, 100%; conversion costs, 100%. † Total spoilage = 1,000 + 9,000 – 7,400 – 1,600 = 1,000 units Abnormal spoilage = 1,000 – 740 = 260 units. Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100 %; conversion costs, 25%. SOLUTION EXHIBIT 18-31 PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given) |$ 1,800 |$1,000 |$ 800 | |Costs added in current period (given) |17,000 |9,000 |8,000 | |Divided by equivalent units of work done in current period | |(9,000 |(8,000 | |Cost per equivalent unit | |1 |1 | |(Step 4) Total costs to account for |$18,800 | | | |(Step 5) Assignment of costs: | | | | |Good units completed and transferred out (7,400 units) | | | | |Work in process, beginning (1,000 units) |$ 1,800 | | |Costs added to beg. work in process in current period |200 |(0 § ( $1) + (200 § ( $1) | |Total from beginning inventory before normal spoilage |2,000 | | |Started and ompleted before normal spoilage (6,400 units) |12,800 |(6,400 § ( $1) + (6,400 § ( $1) | |Normal spoilage (740 units) |1,480 |(740 § ( $1) + (740 § ( $1) | |(A) Total costs of good units completed and transferred out |16,280 | | |(B) Abnormal spoilage (260 units) |520 |(260 § ( $1) + (260 § ( $1) | |(C) Work in process, ending (1,600 units) |2,000 |(1,600 § ( $1) + (400 § ( $1) | |(A)+(B)+(C) Total costs accounted for |$18,800 | |  §Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A. 18-32 (35 min. Weighted-average method, Milling Department (continuation of 18-30). For the Milling Department, Solution Exhibit 18-32 calculates the equivalent units of work done to date for each cost category, presents computations of the costs per equivalent unit for each cost category, summarizes total costs to account for, and assigns these costs to units completed (including normal spoilage), to abnormal spoilage, and to units in ending work in process using the weighted-a verage method. SOLUTION EXHIBIT 18-32 Weighted-Average Method of Process Costing with Spoilage; Milling Department of the Alston Company for May. PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units |(Step 1) |(Step 2) | | | |Equivalent Units | | |Physical Units |Transferred- |Direct |Conversion | |Flow of Production | |in Costs |Materials |Costs | |Work in process, beginning (given) |3,000 | | | | |Started during current period (given) |7,400 | | | | |To account for |10,400 | | | | |Good units completed and transferred out | | | | | |during current period: |6,000 |6,000 |6,000 |6,000 | |Normal spoilage* |300 | | | | |300 ( 100%; 300 ( 100%; 300 ( 100% | |300 |300 |300 | |Abnormal spoilage†  |100 | | | | |100 ( 100%; 100 (100%, 100 ( 100% | |100 |100 |100 | |Work in process, ending†¡ (given) |4,000 | | | | |4,000 ( 100%; 4,000 ( 0%; 4,000 ( 25% | |4,000 |0 |1,000 | |Accounted for |10,400 | | | | |Work done to date | |10,40 0 |6,400 |7,400 | *Normal spoilage is 5% of good units transferred out: 5% ? 6,000 = 300 units. Degree of completion of normal spoilage in this department: transferred-in costs, 100%; direct materials, 100%; conversion costs, 100%. † Total spoilage = 3,000 + 7,400 – 6,000 – 4,000 = 400 units. Abnormal spoilage = 400 – 300 = 100 units. Degree of completion of abnormal spoilage in this department: transferred-in costs, 100%; direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: transferred-in costs, 100%; direct materials, 0%; conversion costs, 25%. SOLUTION EXHIBIT 18-32PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process | |Total | | | | | |Production |Transferred-in |Direct |Conversion | | |Costs |costs |Materials |Costs | | | | | | | |(Step 3) Work in process, beg inning (given) |$ 8,900 |$ 6,450 |$ 0 |$2,450 | |Costs added in current period (given) |21,870 |16,280* |640 |4,950 | |Costs incurred to date | |22,730 |640 |7,400 | |Divided by equivalent units of work done to date | |(10,400 |( 6,400 |(7,400 | |Cost per equivalent unit | |$2. 1856 |$ 0. 0 |$ 1 | |(Step 4) Total costs to account for |$30,770 | | | | |(Step 5) Assignment of costs | | | | | |Good units completed and transferred out (6,000 units) | | | | | |Costs before adding normal spoilage |$19,713 |6,000# ( ($2. 1856 + $0. 10 + $1) | |Normal spoilage (300 units) |986 |300# ( ($2. 1856 + $0. 0 + $1) | |(A) Total cost of good units completed and transferred out | | | |(B) Abnormal spoilage (100 units) |20,699 | | |(C) Work in process, ending (4,000 units) |329 |100# ( ($2. 1856 + $0. 10 + $1) | |(A)+(B)+(C) Total costs accounted for |9,742 |(4,000# ( $2. 1856)+(0# ( $0. 10)+(1,000# ( $1) | | |$30,770 | | *Total costs of good units completed and transferred out in Step 5 Panel B of S olution Exhibit 18-30. #Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A above. 18-33(25 min. )FIFO method, Milling Department (continuation of 18-31).Solution Exhibit 18-33 shows the equivalent units of work done in the Milling Department in the current period for transferred-in costs, direct materials, and conversion costs, presents the costs per equivalent unit for transferred-in costs, direct materials, and conversion costs, summarizes the total Milling Department costs for May, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work-in-process under the FIFO method. SOLUTION EXHIBIT 18-33 First-in, First-out (FIFO) Method of Process Costing with Spoilage; Milling Department of the Alston Company for May.PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units | | |(Step 2) | | |(Step 1) |Equivalent Units | | |Physical |Transferred- |Direct |Conversion | |Flow of Production |Units |in Costs |Materials |Costs | |Work in process, beginning (given) |3,000 | | | | |Started during current period (given) |7,400 | | | | |To account for |10,400 | | | | |Good units completed and transferred out during | | | | | |current period: | | | | | |From beginning work in process|| |3,000 | | | | |3,000 ( (100% ( 100%); 3,000 ( | | | | | |(100% ( 0%); 3,000 ( (100% ( 80%) | |0 |3,000 |600 | |Started and completed |3,000# | | | | |3,000 ( 100%; 3,000 ( 100%; 3,000 ( 100% | |3,000 |3,000 |3,000 | |Normal spoilage* |300 | | | | |300 ( 100%; 300% ( 100%; 300 ( 100% | |300 |300 |300 | |Abnormal spoilage†  100 | | | | |100 ( 100%; 100 ( 100%; 100 ( 100% | |100 |100 |100 | |Work in process, ending†¡ |4,000 | | | | |4,000 ( 100%; 4,000 ( 0%; 4,000 ( 25% | |4,000 |0 |1,000 | |Accounted for |10,400 | | | | |Work done in current period only | |7,400 |6,400 |5,000 | ||Degree of completion in this department : transferred-in costs, 100%; direct materials, 0%; conversion costs, 80%. 6,000 physical units completed and transferred out minus 3,000 physical units completed and transferred out from beginning work-in-process inventory. *Normal spoilage is 5% of good units transferred out: 5% ( 6,000 = 300 units. Degree of completion of normal spoilage in this department: transferred-in costs, 100%; direct materials, 100%; conversion costs, 100%. † Total spoilage = 3,000 + 7,400 – 6,000 – 4,000 = 400 units. Abnormal spoilage = 400 – 300 = 100 units. Degree of completion of abnormal spoilage in this department: transferred-in costs, 100%; direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: transferred-in costs, 100%; direct materials, 0%; conversion costs, 25%. SOLUTION EXHIBIT 18-33PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Complete d, to Spoiled Units, and to Units in Ending Work in Process | |Total | | | | | |Production |Transferred- |Direct |Conversion | | |Costs |in Costs |Materials |Costs | |(Step 3) Work in process, begin. given) | | | | | |($6,450 + $0 + $2,450) |$ 8,900 | | | | |Costs added in current period (given) |21,870 |16,280* |640 |4,950 | |Divided by equivalent units of work done in | | | | | |current period | |( 7,400 |( 6,400 |( 5,000 | |Cost per equivalent unit | |$ 2. 20 |$ 0. 10 |$ 0. 9 | |(Step 4) Total costs to account for |$30,770 | | | | |(Step 5) Assignment of costs: | | | | | |Good units completed and transferred out (6,000 units) | | | | | |Work in process, beginning (3,000 units) |$ 8,900 | | |Costs added to beg. work in process in | | | |current period |894 |(0 ( $2. 20)+(3,000 §( 0. 10)+( 600 § ( $0. 9) | |Total from beginning inventory before normal spoilage | | | |Started and completed before normal spoilage (3,000 units) |9,794 | | |Normal spoilage (300 units) | | | |(A) To tal costs of good units completed and |9,870 |3,000 § ( ($2. 20 + $0. 10 + $0. 99) | |transferred out |987 |300 § ( ($2. 20 + $0. 10 + $0. 9) | |(B) Abnormal spoilage (100 units) | | | |(C) Work in process, ending (4,000 units) |20,651 | | |(A)+(B)+(C) Total costs accounted for |329 |100 § ( ($2. 20 + $0. 10 + $0. 99) | | |9,790 |(4,000 §( $2. 20)+( 0 §($0. 10)+(1,000 §($0. 99) | | |$30,770 | | *Total costs of good units completed and transferred out in Step 5 Panel B of Solution Exhibit 18-31.  §Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A. 18-34 (20(25 min. ) Job-costing spoilage and scrap. 1. a.Materials Control 600 Manufacturing Department Overhead Control800 Work-in-Process Control1,400 (650 + 500 + 250 = 1,400) b. Accounts Receivable1,250 Work-in-Process Control1,250 2. a. The clause does not specify whether the 1% calculation is to be based on the input cost ($26,951 + $15,076 + $7,538) or the cost of the good output before the â€Å"1% normal spoilage† is added. b. If the inputs are used to determine the 1%: $26,951 + $15,076 + $7,538 = $49,565 1% of $49,565 = $495. 65 or $496, rounded. Then, the entry to leave the $496 â€Å"normal spoilage† cost on the job, remove the salvageable material, and charge manufacturing overhead would be: Materials Control 600Manufacturing Department Overhead Control304 Work-in-Process Control 904 ($800 spoilage minus $496 = $304 spoilage cost that is taken out of the job; $600 salvage value plus $304 = $904; or $1,400 minus $496 = $904) If the outputs are used to determine the 1%: $26,951 – $650 = $26,301 15,076 – 500 =14,576 7,538 – 250 = 7,288 $49,565$48,165 Then, $48,165 ( 1% = $481. 65 or $482, rounded. The journal entry would be: Materials Control 600 Manufacturing Department Overhead Control318 Work-in-Process Control918 18-35(30 min. ) Job costing, rework. 1. Work-in-Process Control (SM-5 motors) ($550 ( 80)44,000 Material s Control ($300 ( 80)24,000 Wages Payable ($60 ( 80)4,800Manufacturing Overhead Allocated ($190 ( 80)15,200 Total costs assigned to 80 spoiled units of SM-5 Motors before considering rework costs. Manufacturing Department Overhead Control (rework)9,000 Materials Control ($60 ( 50)3,000 Wages Payable ($45 ( 50)2,250 Manufacturing Overhead Allocated ($75 ( 50)3,750 Normal rework on 50 units, but not attributable specifically to the SM-5 motor batches or jobs. Loss from Abnormal Rework ($180 ( 30)5,400 Materials Control ($60 ( 30)1,800 Wages Payable ($45 ( 30)1,350 Manufacturing Overhead Allocated ($75 ( 30)2,250 Total costs of abnormal rework on 30 units (Abnormal rework = Actual rework – Normal rework = 80 – 50 = 30 units) of SM-5 Motors. Work-in-Process Control (SM-5 motors)6,000 Work-in-Process Control (RW-8 motors)3,000Manufacturing Department Overhead Allocated (rework)9,000 (Allocating manufacturing department rework costs to SM-5 and RW-8 in the proportion 1,000:5 00 since each motor requires the same number of machine-hours. ) 2. Total rework costs for SM-5 motors in February 2004 are as follows: Normal rework costs allocated to SM-5$ 6,000 Abnormal rework costs for SM-5 5,400 Total rework costs$11,400 We emphasize two points: a. Only $6,000 of the normal rework costs are allocated to SM-5 even though the normal rework costs of the 50 SM-5 motors reworked equal $9,000. The reason is that the normal rework costs are not specifically attributable to SM-5.For example, the machines happened to malfunction when SM-5 was being made, but the rework was not caused by the specific requirements of SM-5. If it were, then all $9,000 would be charged to SM-5. b. Abnormal rework costs of $5,400 are linked to SM-5 in the management control system even though for financial reporting purposes the abnormal rework costs are written off to the income statement. 18-36(30 min. )Job costing, scrap. 1. Materials Control10,000 Manufacturing Overhead Control10,000 (T o record scrap common to all jobs at the time it is returned to the storeroom) 2. Cash or Accounts Receivable10,000 Materials Control10,000 (To record sale of scrap from the storeroom) 3. A summary of the manufacturing costs for HM3 and JB4 before considering the value of scrap are as follows: |HM3 |JB4 |Total Costs | |Direct materials |$200,000 |$150,000 |$350,000 | |Direct manufacturing labor |60,000 |40,000 |100,000 | |Manufacturing overhead | | | | |(200% of direct manufacturing labor) |120,000 |80,000 |200,000 | |Total manufacturing costs |$380,000 |$270,000 |$650,000 | |Manufacturing cost per unit |$19 |$27 | | |($380,000[pic]20,000; $270,000[pic]10,000) | | | | The value of scrap of $10,000 generated during March will reduce manufacturing overhead costs by $10,000 from $200,000 to $190,000. Manufacturing overhead will then be allocated at 190% of direct manufacturing labor costs ($190,000 ? $100,000 = 190%) The revised manufacturing cost per unit would then be: |HM3 |JB4 |Tot al Costs | |Direct materials |$200,000 |$150,000 |$350,000 | |Direct manufacturing labor |60,000 |40,000 |100,000 | |Manufacturing overhead | | | | |(190% of direct manufacturing labor) |114,000 |76,000 |190,000 | |Total manufacturing costs |$374,000 |$266,000 |$640,000 | |Manufacturing cost per unit | $18. 70 | $26. 60 | | |($374,000[pic]20,000; $266,000[pic]10,000) | | | | 18-37(15(20 min. ) Physical units, inspection at various stages of completion (chapter appendix). |Inspection |Inspection |Inspection | | |at 15% |at 40% |at 100% | |Work in process, beginning (20%)* |14,000 |14,000 |14,000 | |Started during March |120,000 |120,000 |120,000 | |To account for |134,000 |134,000 |134,000 | |Good units completed and transferred out |113,000a |113,000a |113,000a | |Normal spoilage |6,600b |7,440c |6,780d | |Abnormal spoilage (10,000 – normal spoilage) |3,400 |2,560 |3,220 | |Work in process, ending (70%)* |11,000 |11,000 |11,000 | |Accounted for |134,000 |134,000 |134,000 | *D egree of completion for conversion costs of the forging process at the dates of the work-in-process inventories a14,000 beginning inventory +120,000 –10,000 spoiled – 11,000 ending inventory = 113,000 b6% ( (113,000 – 14,000 + 11,000) = 6% ( 110,000 = 6,600 c6% ( (113,000 + 11,000 ) = 6% ( 124,000 = 7,440 d6% ( 113,000 = 6,780 18-38(25(35 min. Weighted-average method, inspection at 80% completion (chapter appendix).The computation and allocation of spoilage is the most difficult part of this problem. The units in the ending inventory have passed inspection. Therefore, of the 80,000 units to account for (10,000 beginning + 70,000 started), 10,000 must have been spoiled in June [80,000 – (50,000 completed + 20,000 ending inventory)]. Normal spoilage is 7,000 [0. 10 ( (50,000 + 20,000)]. The 3,000 remainder is abnormal spoilage (10,000 – 7,000). Solution Exhibit 18-38, Panel A, calculates the equivalent units of work done for each cost category. We co mment on several points in this calculation: Ending work in process includes an element of normal spoilage since all the ending WIP have passed the point of inspection––inspection occurs when production is 80% complete, while the units in ending WIP are 95% complete. †¢ Spoilage includes no direct materials units because spoiled units are detected and removed from the finishing activity when inspection occurs at the time production is 80% complete. Direct materials are added only later when production is 90% complete. †¢ Direct materials units are included for ending work in process, which is 95% complete, but not for beginning work in process, which is 25% complete. The reason is that direct materials are added when production is 90% complete. The ending work in process, therefore, contains direct materials units; the beginning work in process does not.