Week One Exercise Solutions free essay sample

Recognition of normal balances | | | | | | The following items appeared in the accounting records of Trigueros, a retail music store that also sponsors concerts. | Classify each of the items as an asset, liability; revenue; or expense from the companys viewpoint. Also indicate the normal account balance of each item. | | | | | | Classification| Normal Balance| a. The albums, tapes, and CDs held for sale to customers. | A| Debit| b. A long-term loan owed to Citizens Bank. | | L| Credit| c. Promotional costs to publicize a concert. | | E| Debit| d. Daily sales of merchandise sold,| | | R| Credit| e. Amounts due from customers,| | | A| Debit| f. Land held as an investment,| | | | A| Debit| g. A new fax machine purchased for office use. | | A| Debit| h. Amounts to be paid in 10 days to suppliers,| | L| Credit| i. Amounts paid to a mall for rent. | | | E| Debit| 2. Basic journal entries. The following transactions pertain to the Jennifer Royall Company: Apr. We will write a custom essay sample on Week One Exercise Solutions or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 1Jennifer Royall invested cash of $15,000 and land valued at $10,000 into the business. Cash15,000 Land10,000 Owners Equity25,000 (Investment by owner) 5Provided $1,200 of services to Jason Ratchford, a client, on account. Ratchford agreed to pay $800 in 15 days and the remaining amount in May. Accounts receivable1,200 Revenue1,200 (Services on account) 9Paid $250 of salaries to an employee. Salary expense250 Cash250 (Paid salary expense for xx/xx/xxxx 14Acquired a new computer for $3,200 on account. Computer equipment3,200 Accounts payable3,200 (Purchased computer on account) 20Collected $800 from Jason Ratchford for services provided on April 5. Cash800 Accounts receivable800 (Received $800 of the $1,200 owed by Ratchford) 24Borrowed $7,500 from BestBanc by securing a six-month loan. Cash7,500 Notes payable7,500 Basic Transaction Processing| On November 1 of the current year, Richard Parker established a sole proprietorship. | The following transactions occurred during the month:| | | 1. Parker invested $19,000 into the business for $19,000 common stock. | 2. Paid $9,000 to acquire a used minivan| 3. Purchased $1,800 of office furniture on account| 4. Performed $2,100 of consulting services on account| 5. Paid $300 of repair expenses| 6. Received $800 from clients who were previously billed in item 4. | 7. Paid $500 on account to the supplier of office furniture in item 3. | 8. Received a $150 electric bill, to be paid next month.

Dont Take TEVA 3109 Before Reading This

Don't Take TEVA 3109 Before Reading This SAT / ACT Prep Online Guides and Tips What is TEVA 3109? If you have a TEVA 3109 pill and want to know more about it, this guide is for you! We’ll go over all the information you need to know about TEVA 3109 pills including what they are, what they’re used to treat, how you should take them, what the risks of taking them are, and more. 6 Facts to Know About TEVA Pill 3109 There are six key facts you should know before taking a TEVA 3109 pill. We’ve listed them below, along with additional information, so you have all the info you need to take your TEVA 3109 pills safely and effectively. #1: A TEVA 3109 Pill Contains Amoxicillin TEVA 3109 is the imprint on certain capsules of amoxicillin, a common drug for treating bacterial infections. The label â€Å"TEVA 3109† on the capsule doesn’t make these pills a certain kind of amoxicillin; it just indicates who produced them. A TEVA 3109 pill is the same as any other amoxicillin pill. Common brand names of amoxicillin include Amoxicot, Amoxil, DisperMox, Moxatag, Moxilin, and Trimox. However, these aren’t all the different names for amoxicillin, just the most common. The patent for amoxicillin has expired, so there are now literally hundreds of different brand names for it around the world. Regardless of the name, they are all the exact same drug. Amoxicillin is a member of the penicillin family that also includes ampicillin and nafcillin. Each of the drugs in this family contains antibiotics come from the fungus Penicillium. Penicillin and amoxicillin are very similar, but penicillin is synthetically produced, while amoxicillin is semi-synthetic. Amoxicillin is also generally considered better at treating infections than penicillin is. #2: TEVA 3109 Pills Are Used to Treat Strep Throat, Pneumonia, and Many Other Bacterial Infections TEVA 3109 is used to treat bacterial infections by stopping the growth of bacteria. Amoxicillin first began being used in 1972, and it’s now one of the most commonly prescribed antibiotics in the world. TEVA 3109 pills can treat a wide range of bacterial infections, including ear infections, pneumonia, bladder infections, gonorrhea, bronchitis, tonsillitis, strep throat, skin infections, urinary tract infections, salmonella infection, and blood poisoning. TEVA 3109 pills can also be with the antibiotic clarithromycin to treat to treat stomach/intestinal ulcers and to prevent those ulcers from recurring. #3: TEVA 3109 Pills Are Beige-Colored Capsules A TEVA 3109 pill will be a beige capsule with â€Å"TEVA 3109† printed on it in black letters. Amoxicillin pills can come in different doses, but TEVA 3109 will always be 500 mg per pill. These pills are produced by Teva Pharmaceuticals USA. #4: You’ll Likely Take a TEVA Pill 3109 Several Times a Day Your doctor will explain how you should take TEVA 3109 pills, and you should always listen to his/her opinion over what you read on the internet. In general though, you’ll take this medication by mouth every 8 or 12 hours. You can take TEVA 3109 pills with or without food, but you should drink a full glass of water when you take them. Swallow the pills whole; don’t chew or crush them. The amount of TEVA 3109 you’re prescribed to take a day will depend on several factors, including what bacterial infection you have, how strong it is, and your weight. Most adults are prescribed 500 mg to 2 g (one to four pills) of TEVA 3109 a day. If you need to take multiple pills a day, you’ll usually take one at a time, several times throughout the day. TEVA 3109 pills are most effective if taken at regular intervals, so many people take them at the same time each day. It’s very important to finish your TEVA 3109 pill prescription even if you feel better before you finish taking all your pills. Stopping your medication midway through, even if you feel fine, can cause you to get an even stronger bacterial infection. TEVA 3109 is not addictive, but you still shouldn’t take more than your doctor tells you to in order to avoid serious side effects. #5: There’s a Risk of Allergic Reaction With TEVA 3109 Pills TEVA 3109 is generally a safe drug to take, but it still has side effects you may experience. Talk to your doctor immediately if you have any serious side effects or side effects or a serious allergic reaction. More Common Side Effects of TEVA 3109 Diarrhea Headache Mild rash Nausea Vomiting Less Common Side Effects of TEVA 3109 Dark urine Fever Hives Oral thrush Sore throat Stomach pain Swollen tongue Yeast infections Yellowing of the skin or eyes Allergic Reactions About 1 in 15 people will have an allergic reaction to TEVA 3109 pills. For most people, the reaction is mild, usually an itchy red rash and/or coughing and sneezing. Mild allergic reactions can be treated with antihistamines. In rare cases, patients may have a serious allergic reaction. Symptoms of this include: Rash with blistered or peeling skin Tightness in the chest or throat Trouble breathing or talking Hoarse voice Swelling of the face, lips, mouth, tongue, or throat If you experience any of these symptoms while taking TEVA pills 3109, contact your doctor or 9 immediately since the reaction can be life threatening. If you're mildly allergic to amoxicillin, you'll likely get a rash like this on certain parts of your body. #6: A TEVA 3109 Pill May Interact With Methotrexates, Blood Thinners, and Birth Control For a prescription pill, TEVA 3109 is generally safe to take. However, there are five main drug interactions you should be aware of. Methotrexate It’s not recommended to take methotrexate with a TEVA 3109 pill. Methotrexate is an immunosuppressive drug used to treat certain types of cancer, as well as psoriasis and rheumatoid arthritis. Taking it with a TEVA pill 3109 can cause nausea, bleeding problems, infection, and other issues. If you’re currently taking methotrexate, your doctor will either recommend a different drug other than TEVA 3109 or work with you to come up with a plan to reduce the chance of serious side effects from the drug interaction. Vaccines You also shouldn’t take TEVA 3109 if you have recently (within two weeks) gotten or will soon get any vaccines, especially vaccines that contain live bacteria. TEVA 3109 can reduce the effectiveness of the vaccines so they may not actually stop the disease they’re designed to prevent you from getting. Birth Control TEVA 3109 can also make certain types of birth control, including the pill, patch, and ring forms, less effective. It does this by affecting re-absorption of estrogen. Use a backup method of birth control, such as condoms, while you are taking TEVA 3109 pills. Blood Thinners Anticoagulants, or drugs meant to thin the blood can also have an interaction with TEVA 3109 pills that causes increased blood thinning to the point where the patient can have severe bleeding. If you’re taking blood thinners and TEVA 3109 pills, your doctor should carefully monitor you for any signs of abnormal bleeding. Uric Acid Reducers Uric acid reducers, such as probenecid, which is often used to treat gout, can have an interaction with TEVA 3109. Probenecid can reduce the excretion of amoxicillin in the kidney which increases the chances of drug toxicity. Conclusion: What Is TEVA 3109? A TEVA 3109 pill is a type of amoxicillin and is commonly used to treat bacterial infections such as pneumonia, gonorrhea, and strep throat. The pill will be a beige-colored capsule with â€Å"TEVA 3109† printed on it. Like any other pill, TEVA 3109 dosages will depend on what your doctor prescribes, but you’ll usually take 1-4 pills evenly spaced throughout the day. Keep taking your pills until they’re all gone because stopping your prescription early could cause you to get a more serious bacterial infection. TEVA 3109 side effects include a rash, nausea, and headache, and some people who take this medication may develop an allergic reaction, although the reaction is usually mild. TEVA 3109 pills are generally safe to take, but you should speak to your doctor before taking them with blood thinners, antigout drugs, and methotrexate. TEVA 3109 pills can also reduce the efficacy of vaccines and birth control pills if you take them at the same time as the TEVA 3109 pills.

Fun and Interesting Chemistry Facts and Trivia

Fun and Interesting Chemistry Facts and Trivia Chemistry is a fascinating science full of unusual trivia. A list of some of the  most fun and most  interesting chemistry facts: The only solid elements that assume liquid form ​at room temperature are bromine and mercury. However, you can melt gallium by holding a lump in the warmth of your hand.Unlike many substances, water expands as it freezes. An ice cube takes up about 9% more volume than the water used to make it.If you pour a handful of salt into a full glass of water, the water level will actually go down rather than overflowing the glass.Similarly, if you mix half a liter of alcohol and half a liter of water, the total volume of the liquid will be less than one liter.There is about 1/2 lb or 250 g of salt (NaCl) in the average adult human body.A pure element takes many forms. For example, diamond and graphite both are forms of pure carbon.Many radioactive elements actually glow in the dark.The chemical name for water (H2O) is dihydrogen monoxide.The only letter not appearing on the periodic table is J.Lightning strikes produce O3, which is ozone, and strengthen the ozone layer of the atmospher e.The only two non-silvery metals are gold and copper. Although oxygen gas is colorless, the liquid and solid forms of oxygen are blue.The human body contains enough carbon to provide lead (which is really graphite) for about 9,000 pencils.Hydrogen is the most abundant element in the universe, while oxygen is the most abundant element in the earths atmosphere, crust, and oceans (about 49.5%).The rarest naturally-occurring element in the earths crust may be astatine. The entire crust appears to contain about 28 g of the element.Hydrofluoric acid is so corrosive that it will dissolve glass. Although it is corrosive, hydrofluoric acid is considered to be a weak acid.One bucket full of water contains more atoms than there are buckets of water in the Atlantic ocean.Approximately 20% of the oxygen in the atmosphere was produced by the Amazon rainforest.Helium balloons float because helium is lighter than air.Bee stings are acidic while wasp stings are alkaline.Hot peppers get their heat from a molecule called capsaicin. While the molecule acts as an irritant to mammals, including humans, birds lack the receptor responsible for the effect and are immune to the burning sensation from exposure. Its possible to die from drinking too much water.Dry ice is the solid form of carbon dioxide (CO2).Liquid air has a bluish tint, similar to water.You cant freeze helium simply by cooling it to absolute zero. It will freeze if you apply extremely intense pressure.By the time you feel thirsty, youve already lost about 1% of your bodys water.Mars is red because its surface contains a lot of iron oxide or rust.Sometimes hot water freezes more quickly than cold water. A high school student documented the effect, which bears his name (the Mpemba effect).

Write a paper on feild trip experience to holocaust museum, orachard Essay

Write a paper on feild trip experience to holocaust museum, orachard lake road, farmington hills michigan - Essay Example There was a wall that followed the anti-Semitism in Europe from the first Jews to World War II. After reading and seeing about European Jews, I did not understand why the Jews were so hated. It did explain how the Nazi party was able to isolate and deport the Jews to the camps. Ghettos were part of European life for the Jews. The ramp going down to the Holocaust exhibits was lined with Nazi propaganda posters and other exhibits showing how the Nazis came to power. The different phases of the Final Solution were explained in graphic detail. More disturbing pictures were in pull out drawers. The worst part was the confines of the cattle car. I was only there for a short time, but the thought of being there for days terrified me. The Abyss was large screens showing what the liberators found. Each dead body or living skeleton was a person just like me. They had loved, hated, feared, hurt, and suffered. It is one thing to read six million people died, but to understand six million lives were snuffed out is totally different. The righteous Gentile wall was a little more reassuring. The eternal flame was a fitting memorial. I played the â€Å"what would you do† interaction terminal. It made me think. I would like to say I would have saved Jews, but that is too easy to think. If everyone would have felt that way the Holocaust would not have

Macroeconomics of my own life Essay Example | Topics and Well Written Essays - 1000 words

Macroeconomics of my own life - Essay Example On a day-to-day basis, our firm refines crude oil into useable forms, be it diesel, petrol or gas among others. The global market exhibits a great need for these products and this need does not get fully satisfied at any particular time. As such, even when we produce in excess, there would always be market for the products. But an interesting phenomenon I observed was the fact that with increased need for our products in the market, the prices would go up. Such are the times when, say, we receive more than usual orders. Macroeconomics refers to this need as demand (Sexton 105). This observed phenomenon has been documented by Mankiw (69) who notes that with increase in demand, there would be a consequent increase in price, all other factors held constant as retrieved from the demand curve. Even though the demand curve dictates that there would a proportionate decrease in price with decrease in demand, our firm often takes time to decrease its prices with decrease in demand. And even t he minimal decrease in price would not be comparable to the price increase trend. This could be attributed to factors held constant when theorizing the demand curve as documented by Mankiw (69). In our company, these factors could be customer loyalty and the limited substitute options in the industry since our firm controls a significant portion of the oil market in its locality. Furthermore, the government has set guidelines that govern the pricing in the gas industry because of the important role that the industry plays in driving the economy. In macroeconomics, the government would be said to have interest in the aggregate supply which encompasses the economy’s productive capacity for goods and services (Sexton 167). To further illustrate the effect of demand on the prices of our products, the 2008 economic recession provides an appropriate example. During this time, a majority of the countries were facing hard economic times and could therefore not engage in meaningful pr oduction activities. Similarly, a majority of air travels for instance reduced as people sought for ways of cutting down on their expenses. This meant that the demand for our products should have declined during the same period. But on the contrary, the demand increased with other countries joining in the list of our existing customers. As such, the prices of our commodities kept rising to an all-time high before the government set up proper guidelines on pricing. Information acquired from macroeconomics argues against this trend for the good of the economy. The increase in prices of oil products slows down economic activities, which in turn reduces the final goods and services which the country produces for its market at any given time, referred to as gross domestic product, GDP by (Sexton 585). This would be determined by summing up the output from each enterprise to give a total. The GDP serves as a significant indicator of the living standards of a country. The government apprec iates this fact and would thus step in to contain any factors that threaten the economy such as excessive increase in the cost of production, say due to increase in the prices of oil products. Whereas there would be times when the firm receives plenty of supplies of crude oil, there would also be times of limited supply. With oil producing and exporting countries being prone to wars, war would be the leading reason for limited supplies from such countries. During such times of low

Evaluate the Causes of World War I Essay Example for Free

Evaluate the Causes of World War I Essay World war one is one of the most important events in world history. It took place in Europe in 1914-1918. The whole world participated this war. So everyone had some responsibility. There are more than one reasons for the outbreak of this war. Mainly, it was the expansion form of nationalism the alliances system. Other issues played a major part too, such as imperialism, the industrial revolution, naval race and domestic factors. One of the main long term causes as I said before is Nationalism. Nationalism is the patriotic feeling when people believe passionately for their countries. The extreme feeling of nationalism is called ethnocentrism and it leads to fascism. Nationalism also, promoted the war because nationalists wanted to reestablish their nation’s power. Th e majority of people before and during the world war one, wanted to have a larger territory. Flags are created to represent a country. The three countries that formed the Triple Alliance was formed by different ethnic groups. Above all, Austria’s – Hungary’s ethnic groups wanted their independence. These groups were, Slovaks, Serbs Czechs. They wanted to rule themselves and have their own state. Particularly, many Serbs in different territories wanted to join the neighboring state of Serbia. Italy was also formed from a collection of smaller states, aiming at having its government established. The trigger cause of world war one was the assassination of Archduke Franz Ferdinard his wife also by a Serbian nationalist. This happened in June 1914 while they were in Sarajevo, Bosnia which was a part of Austria – Hungary. This assassination was in protest to Austria – Hungary having control of the region. This was the extreme form of nationalism as I said above, that killed the prince of Austria and world war one began. Another cause which cause the war is imperialism. In other words, the competition among powerful countries to extend their power. All the countries were looking for ways to conquer oversea colonies. There was a competitive feeling about it. They also needed more resources. Naval bases for Germany Britain were also of paramount important. For example, France Russia prepared to face any German invasion. Germany took from France an important industrial area of Alsace – Lorraine. In 1890 Germany has a New Kaiser who was very active. Germany seized control of Chinese ports wanted more oversea colonies as Britain France had. Italy also wanted more oversea colonies and that’s a reason it joined the Triple Alliance. Furthermore, there is another cause, the alliances. Alliances existed to support â€Å"friends† and threaten enemies. The promoted their own culture. Alliance’s movements are like gangs. They used violence and technology weapons. Alliances active role before the war was to understand the progress of the war country’s movements. So before world war one Russia defended Serbia. Serbia’s territories were controlled by the state of Austria – Hungary. Serbia started the war against Austria – Hungary and Russia got involved. France Russia had a close friendship. A response to get back its land Germany attacked France through Belgium. In 1884 the Triple Alliance we formed with Germany, Italy and Austria – Hungary to support each other militarily in case of an attack. The Triple Entente that formed in 1904 with Britain, France and Russia. The last cause of the war was the industrial revolution, in other words militarism. Militarism is associated with technology weapons. Such as cars, bombs, machine guns, submarines, bullets, dynamites etc. Industrial development was very important in order to be powerful. In this new war armies used cars and not horses. Another point is the radio, was used for propaganda. Everything was moving very fast. Military includes submarines, airplanes and machine guns. France Russia worried a lot for Germany’s development. Loans from France helped Russia to develop industries. Germany’s navy plan named â€Å"Navy Code† was increasing their navy. This plan worked as a threaten to Britain. Germany’s development of their navy was apparent. It become one of the world’s most powerful navy in 1980 with Britain first. In 1914 German industries was second in the world only to that of the USA. Serbia was also becoming a powerful force in Balkans. France also built up their industries army. Russia was the largest of all six powers however it was the most backward and least developed. As a result of this war there was devastation across Europe. Eight millions of people died twenty – nine millions injured. The use of the word destruction includes issues we are not able to see. It’s not only the destruction of buildings, the lack of education and the economic decline. It’s also the lack of ideas, family issues, the psychology of the crowd, propaganda and much more. Even after the world war one for decades the leaders changing politics, changes public opinions. In my opinion preserving the peace was neither Triple Alliance’s or Triple entente’s priority. What if the countries did not show off or compete for power? I believe that nationalism was the most important cause for causing the war. Consequently all the countries were reacting in extremely nationalistic ways and unreasonably. I also think world war one was a result of leader’s antagonism towards other countries which was sustained by the increasing nationalism of European nations. The assassination of Archduke worked as the immediate cause that triggered a domino effect of reactions among all these countries. If this wouldn’t happen, they would have find another cause to start the war. I suppose everything’s happened because of the selfishness leader’s had. They didn’t inspire the crowd this prove that there was the failure of diplomacy.

First day of class :: Essays Papers

First day of class The first day of class was absolutely not that bad as I thought it would be. The time that I picked was great its not to last but its not too early. It s just the right time to get to class. The classroom was as scorching like the desert. It is very hot in the class. It makes write in the class hard to do but that is something I guess I just have to deal with. Just like Columbia is around this time of year. The class also seems to have some interesting people in the class. There was a lot of dance and film majors there so I consider were bound to here some intense story’s. I was really impressed on how well organized Alexia Hall was with the class she seem to know where she wanted to the class to be at the end of the semester. We were past out with the class policies and a syllabus of what we were going to do the whole semester. I thought this was very convenient so that there was no mixed signals in the group. Alexia Hall the teacher personally seems to be a person who does not like to play games with her students. She seems like a straight froward person. I have a feeling she has heard a lot of excuse of why students do not have their papers. She warn us not to start killing off are family when paper are due. Which I thought it was funny, because even as a student I have heard some crazy stories about people who just kill of there whole family when a paper due or a test day. I feel that the class is tremendously large, but that always changes at mid term I feel that over 40 % will drop the class they always do. I am just hope that I am not one of those people to drop out of class. The class seems to go really fast. I like the way we can say and write the way we feel about the subject matter. Having the Internet access is also a plus just for the fact that we can look up information on topics and write about it. Class participation was great everyone joined in on the discussion. People in the class felt comfortable talking out loud and putting there two sense in.

Birdgeton Case

Memorandum To: Mike Lewis From: Overseas Consulting Group Date: December 9th 1990 Subject: Manifolds Retention vs. Outsourcing Analysis Our team of financial analysts has taken an in depth look at the consultant’s recommendation to potentially outsource the manifold production line. Through our analysis you will see that the consultants have not considered the full financial impact that this outsourcing would have on the company. This is likely because the recommendation has not taken into consideration the range of costs affecting Bridgeton industries.Through our analysis it becomes clear that the decision to retain the manifold production line will be more financially beneficial to the company. We will begin with some of the assumptions of our analysis, and the conclusions from our various analyses of Bridgeton Industries Costs. Please refer to the attached excel file for detailed analysis of the numbers. We know that Bridgeton uses an absorption costing system which does no t easily distinguish between fixed and variable costs.The problem with that system makes it very challenging to forecast appropriately the cost of excess capacity and furthermore the impact of outsourcing the manifold production line. Therefore the reported costs are not appropriate for this type of analysis. Our team began our own analysis of the costs to evaluate the recommendation. We began by calculating gross margin for each product, by first identifying how much overhead should be allocated to each category. We broke out the overhead by using Direct Labor (DL) as a % since most of the overhead accounts are labor related.As a result, overhead allocation for each product in 1987 is the following: Fuel Tanks 17%, Manifolds 24%, Doors 11%, Muffler/Exhausts 23%, and Oil Pans 26% for 1987. Muffler/Exhausts, manifolds and Oil Pans are both labor intensive, so under this method, they bear a higher percentage of the overhead costs. Now that Bridgeton stopped producing Muffler/Exhausts and Oil Pans, the manifold line carries an even greater proportion of the overhead costs of 46%. Therefore, the cost per manifold goes up because of the larger share of overhead it has to absorb.Please refer to the analysis file, tab 2 for 1991 forecasts. We assumed the sales and costs for each category would increase close to the same percentage as previous year. The overhead forecast required greater detailed analysis. The question is how to anticipate how much overhead would go down due to discontinuation of manifolds. In 1989, DL and direct material (DM) went down 46% and 47% respectively from the outsourcing of the other production lines. If manifolds were to be outsourced and all DL and DM were eliminated, then we are looking at approximately 44% decrease in DL and 49% decrease in DM.We assumed for the purpose of our analysis, that the reductions in DL and DM for these two year are comparable. Thus, we applied the same percentage of overhead reduction in each account to the 19 89 to the 1991 overhead accounts. Once we established these overhead accounts, we then analyzed how the costs are allocated across the remaining lines. As you can see in detailed spreadsheet, the most profitable product, the fuel tanks, now has to absorb 61% of the overhead cost and its gross margin is down to 33% from 43%. The doors’ gross margin also went south from 27% to 17%.Clearly the fixed costs, which weren’t removed with the outsourcing, have eroded the profitability of all of the remaining products. The consultant’s suggestion to outsource production is actually not a good option after all. Fix costs embedded in the cost per unit won’t go away because less profitable parts are outsourced. If Bridgeton industries wants to seriously considering outsourcing the manifold line or any other some significant overhead restructuring is necessary to try and reduce the fixed cost profitability dilution. Changes to cost structureAs we mentioned previously B ridgeton currently uses a single overhead pool for the entire plant that allocates costs based on direct labor hours. Since the production process of the various product lines vary greatly, this causes the overhead allocation to be inaccurate. The products have different levels of automation and manual work (refer to descriptions in exhibit 1). While one product line may be diligently working to reduce costs, another product line can simply reduce production and receive the same relative decrease in overhead costs.Also, the overhead percentage is calculated only once a year at budget time and is used throughout the entire model year. With an annual calculation, there is little to no incentive for employees to continuously reduce their costs month to month. Bridgeton should recalculate the overhead percentages on a monthly basis to be more accurate if possible. We recommend creating multiple overhead pools by taking the overhead cost elements and assigning them to the product lines t hat are truly driving those expenses (basically link overhead to the product).Having a product specific allocation of OH expenses will allow management to have better visibility to the product cost reduction efforts of the employees. Variable Costs, Fixed Costs & Excess Capacity Ultimately the problem Bridgeton is facing is related to fixed costs due to excess capacity. Once production lines are outsourced, the remaining fixed costs in OH which are not outsourced represent the excess capacity. This is a cost problem for the company as the other products must absorb this. The two obvious solutions to this problem are to cut these costs as much as possible.Through restricting initiatives this can be made possible. The other solution would be to increase demand of existing product lines. In the case of Bridgeton industries there is a need for a strategic shift to increase that demand. Continuing cost reduction initiatives are necessary, but a strategy to differentiate Bridgeton’ s products through quality, reliability, service, etc. could help increase demand and furthermore reduce the impact of excess capacity costs. Additionally if new overhead pools are created, as we recommended above, management should set standards for the activity on each product line.This will help control variable costs and keep the lines accountable for their own expenses. Supplies and small tools should only be purchased as need and overtime hours should be kept to a minimum. Fixed costs are absorbed evenly by each line, but can still be reevaluated by management. For example, a fixed asset audit can be performed to ensure that all assets that are being depreciated are truly in-service. Calculate the OH Rates The 1987 overhead rate used in the study was 435% of direct labor dollar costs. Bridgeton’s actual rate was 437% that year.Overhead rates for the remaining years are calculated below (OH / DL): As you can see the overhead rate for 199, which would be 752% without mani folds, is severely detrimental to the company financially. Clearly the consulting firm did not factor in the fixed costs associated with production when recommending the outsourcing of the manifold production line. Our conclusion is to continue producing manifolds going forward, and to adjust our cost reporting structure to better be able to analyze future strategic shifts such as outsourcing a product line.As a company if Bridgeton does not do a better job to understand the costs of the business, it will be very challenging to make the best business decisions in the long run. Calculations: GM% = (Sales – Direct Material – Direct Labor – Overhead) / Sales Product GM% = (Product Sales – Product DM – Product DL – Product Overhead) / Product Sales Product Overhead = Dept Overhead * DL Rate for product Product Costs = Direct Material + Direct Labor + Overhead DM Rate: (Direct Material / Total Direct Material) DL Rate: (Direct Labor / Total Direc t Labor)

The Thoughts of Tao Te Ching

The thoughts of Tao Te Ching (Philosophy) The first thing that struck me about Tao Te Ching is Albert Einstein. I am a big fan of Einstein, perplexed by years of studying his scientific theories and thereafter forever being awed by his genius. As for Taoism, being of Chinese descent, growing up in the eastern world, I have constant exposure to the Taoist practices, culture, traditions, images and symbols. However, the irony is that I had never ventured further than just being a mere observer, a classic case of not seeing the forest for the trees.When I began to read Tao Te Ching, I am intrigued by the concept of Tao and its similarities to scientific theories, Einstein’s theories and thoughts, in particular. In Chapter 1 of the Tao Te Ching, it tells me that the real Tao is not an entity and cannot be described in words or named. All that could be named are just illusions or mere manifestations as stated in chapter 1, â€Å"Naming is the origin of all particular things† and another line, â€Å"Caught in desire, you can see only the manifestations†.The â€Å"mystery† which is the â€Å"unnamable Tao† is reality as stated in this sentence, â€Å"The unnamable is the eternally real†. Then, it goes on to say that, â€Å"Yet mystery and manifestations arise from the same source†. I would interpret this as reality and illusion are both the same. Here, I draw similarity to Einstein’s quote â€Å"Reality is merely an illusion albeit a very persistent one†. Chapter 2 reads to me as Einstein’s Theory of Relativity. It says that what is defined as beautiful is possible only when compared to what is ugly.Likewise, what is ugly is only definable compared to what is beautiful. It gives other examples of paradoxical unity. Often what we see is relative to another that opposes: good and bad; being and non-being; difficult and easy; long and short; high and low; before and after. To me, it means that what we can see as real is defined by comparing to something that is opposite, without which, neither exists. One entity is relative to another. This is exactly what Einstein says in his Theory of Relativity. He says to imagine a passenger sitting in a high speed train hich is really going smooth, and looking out through the windows. The trees will appear to be moving, rushing by and the passenger does not feel that the train is moving. To an observer standing on the platform, the same train appears as speeding by, not the trees. Who is correct? Einstein says both are true. He goes on to explain that if a high speed train is travelling very smoothly and the windows are completely closed, the passengers inside could not tell whether they are moving. This is the part of the Einstein’s theory that is the basis of his famous formula of E=MC? which I find parallel to that of another line of this chapter which reads, â€Å"Therefore the Master acts without doing anything and teaches witho ut saying anything. † My interpretation of this is â€Å"Tao† advocates concentrating on ‘contradictions’ or â€Å"relativity† as the basis of reality and it is also the Master’s recommendation as the principle that governs the world. In other words, everything is interconnected and does not exist without each other, as there is no black without white; no short without long; and no being without non-being.Everything exists as relative to another just as Einstein said so. This interconnectedness and mutual existence appears to me as a key idea of Tao. I understand Tao to be not an entity or something tangible that we can grasp on. We can only know of its manifestations in Nature, in relation to one another – relativity. Through Tao, one can see that everything on earth and in the Universe is intertwined in a harmonious balance. One cannot survive without the other, just like a perfect ecosystem.It follows that a person who has wisdom or has Tao will not resist or try to control nature. He is at â€Å"One† with nature. I find this concept of â€Å"At One† and connectivity expressed in many chapters such as: Chapter 23 – be like the forces of nature, open yourself to Tao, you are at one with the Tao; Chapter 42 – but the Master makes use of it,†¦he is one with the whole universe and; Chapter 51 – Every being in the universe is an expression of the Tao.Last but not least, I find the best expression of my understanding of Tao in Chapter 39: â€Å"In harmony with the Tao, the sky is clear and spacious, the earth is solid and full, all creature flourish together, content with the way they are, endlessly repeating themselves, endlessly renewed. When man interferes with the Tao, the sky becomes filthy, the earth becomes depleted, the equilibrium crumbles, and creatures become extinct. †

6 Common Negative Thoughts And How To Combat Them

6 Common Negative Thoughts And How To Combat Them We’ve been there: in a terrible state of mind, while people keep telling you to think â€Å"happy thoughts.† It’s enough to drive you nuts. But hear us out: positivity and, yes, â€Å"happy thoughts† can actually have a major impact on your success in your career and your life- while negative thoughts, or in particular, â€Å"cognitive distortions,† can have a massively bad impact on both. Here are some strategies for how to identify negative thoughts and cognitive distortions, and how to overcome them. We hope you can free yourself of all that unnecessary shame, self-pity, fear, and resentment and get back to the good vibes.1. I don’t have enough time.No one really feels like they have enough hours in their day to accomplish everything they need or want to accomplish. But being busy doesn’t always have to be a source of stress. You’re making the most of life- and probably being much more productive. If you have too much on your plate, try simplifying your schedule a bit. Remember, you’re in charge of your own calendar. Then count your business as a blessing.2. I’m not enough.Impostor syndrome, and generally feeling you’re not as qualified as your peers, is very common. But just remember that you’re probably holding yourself to a much higher standard than you would anyone else. Give yourself a break. Step away from social media for a while. Stop comparing yourself constantly to others (and to others’ online avatars). And start focusing on what you’re doing instead.3. This is going to be a catastrophe.Okay, worrywart. â€Å"Catastrophizing† is a thing. The â€Å"what-ifs† are constantly plaguing you with horrible disasters and tragedies as the result of some of your simplest actions. Try to take a step back from your worries and remind yourself of some calming statistics. Don’t avoid life because you’re afraid it might be unsafe.4. It can only be either/or.Either I ace this presentation, or I’m going to be fired. Because I screwed up at that meeting, I’m never going to earn my boss’s trust. These are examples of polarized, or black and white thinking, and they’re not doing you any good. Remember that there is always middle ground, a grey area, and a chance to redeem yourself if you make a small (or large) mistake.5. That’s it- I’m doomed.Just because one thing happened that wasn’t great doesn’t mean that similar bad things will continue happening to you. And don’t make assumptions based on what you think might be going on. Say your boss talked over you in the meeting. Don’t leap to the conclusion that she hates you or that your job is in jeopardy. Try to imagine the thousand other reasons she may have had not to give you your turn with the talking stick.6. I’m a total failure.Life goes on. Even if you did something stupid or embarrassing, t he sting is not going to last. Even if you have no idea what you’re doing and are in very much over your head, there is always an opportunity to dig your way out by gaining competence and confidence. Focus on how to turn each â€Å"failure† into an opportunity for greater success.

Hesss Law Definition - Chemistry Glossary

Hesss Law Definition - Chemistry Glossary Hesss law states that the energy change in an overall chemical reaction is equal to the sum of the energy changes in the individual reactions comprising it. In other words, the enthalpy change of a chemical reaction (the heat of reaction at constant pressure) does not depend on the pathway between the initial and final states. The law is a variation of the first law of thermodynamics and conservation of energy. Importance of Hesss Law Because Hesss law holds true, its possible to break a chemical reaction into multiple steps and use the standard enthalpies of formation to find the overall energy of a chemical reaction. Standard enthalpy tables are compiled from empirical data, usually acquired using calorimetry. Using these tables, its possible to calculate whether or not a more complex reaction is thermodynamically favorable or not. Applications of Hesss Law In addition to calculating the enthalpy of a reaction rather than directly measuring it, Hesss law is used to: Find electron affinities based on theoretical lattice energy.Calculate heat change of phase transitions.Calculate heat change when a substance changes allotropes.Find the heat of formation of an unstable intermediate in a reaction.Find the lattice energy of ionic compounds. Sources Chakrabarty, D.K. (2001). An Introduction to Physical Chemistry. Mumbai: Alpha Science. pp. 34–37. ISBN 1-84265-059-9.Leicester, Henry M. (1951). Germain Henri Hess and the Foundations of Thermochemistry. The Journal of Chemical Education. 28 (11): 581–583. doi:10.1021/ed028p581

INTERNATIONAL STUDIES IN BUSINESS Assignment Example | Topics and Well Written Essays - 250 words - 12

INTERNATIONAL STUDIES IN BUSINESS - Assignment Example By allowing trade with other countries consumers locally can get a wider variety of products or services to choose from. Such healthy competition is a double win for the consumer as it also can lead to reduction in prices as corporations fight out for market-share. A wise man once said that no man is an island. This wise man could well have been talking about countries. The world has grown to a point where it is a global village and nations quite literally depend on each other. Take airbus industry for example which has airplane parts manufactured in factories all across Europe and then brought to France for final assembly. This is only possible because of the conducive trade environment provided by the European Union. The middle east provides the world with most fuel, Europe and America build machinery while Africa and south America provide food. Without free trade, the world would, quite literally, stagnate. Two thumbs up to the World Trade Organization for its gallant efforts in ensuring all barriers to trade are effectively removed. I cannot agree more with my classmate on this matter. As I have pointed out in my arguments, free trade bears more good than harm for our world. On your part, you have pointed out one more benefit that international trade has for the world : assisting developing countries. Free trade allows poor nations access to resources they cannot manufacture on their own and also is a source of income for them through foreign