Acc202 Mod3 Case Essay

ACC202 Module 3 Case Pg.1 ACC202 Module 3 Case James Davis Trident University ACC202 Module 3 Case Pg.2 Explain the main differences between the absorption and contribution (behavioral, variable) income statements. Will net income always be the same under the two approaches? If not, explain the difference. Under absorption income statement, the cost of per unit of inventory is inclusive of direct material, direct labor, variable manufacturing overhead and fixed manufacturing overhead. on the other hand, in case of variable costing income statement, cost per unit of inventory is inclusive of direct material, direct labor, variable manufacturing overhead. In case of absorption costing income statement, the gross margin is computed by deducting the cost of goods sold from the sales. On the other hand, in case of variable costing income statement variable expenses are deducted from sales to arrive at contribution margin and the fixed expenses are deducted from the contribution margin to arrive at sales. In case of absorption costing, the inventories are always valued at full costs. On the other hand, under variable costing, inventories are always valued at variable costs. The net income under two approaches will be the same if the production equals sales. In case the production is more than the sales, then absorption costing will show more profit than the variable costing income statement because the closing stock is valued at high cost per unit compared to variable costing because of inclusion of fixed manufacturing cost in the cost per unit. See more:  The 3 Types of Satire Essay Comment specifically on why companies feel the need to create yet another income statement in a different format. What information can the company  gleam from this approach which is helpful as a tool in the decision making process. Managers need more ,and often times different, information than does outside organizations. The managers are the ones making the decisions that will affect the future of the company. The income statements that are created show much more detail and are formatted for specific reasons that are beneficial to the organization. ACC202 Module 3 Case Pg.3 Explain situations in which break-even analysis can be a useful tool. Provide a specific example. The goal of a break-even analysis is to show when a product is going to profitable. It allows managers to see what affects different cost changes have on the profit margin. An example of this is when Company A is developing product B. The break-even analysis shows all costs associated with producing that product. It also shows how much of the product must be sold in order to recoup the total cost of production. It will also allow managers to tweak things such as sell price to influence the outcome.

How does Miller initially present Rodolpho? Essay

Miller initially presents Rodolpho through the use of description, dialogue, stage directions, structure and punctuation. Miller uses these techniques to present Rodolpho as a transgressive, ‘unsicilian’ feminine character. Miller initially presents Rodolpho as a transgressive character through the use of dialogue. Miller attempts to draw the audience’s attention towards Rodolpho’s appearance when the character Catherine states; â€Å"How come he’s so dark and you’re so light†. Miller contrasts Rodolpho’s appearance with a traditional Sicilian man, Marco, suggesting that Rodolpho is ‘an outsider’ in Sicilian culture. Miller’s notion is emphasised when Catherine, again, childishly states; â€Å"He’s practically blond!†, the repetitive physical description suggests Miller’s desire for to audience to be drawn to Rodolpho’s ‘Unsicilian’ characteristic, furthered even more by Catherine’s dramatic reaction to Rodolpho’s appearance, possibly indicating Rodolpho is the first blonde man she has seen, despite living in the overpopulated town of Red Hooke. Miller presents Rodolpho through the use of stage directions. Miller possibly compares Rodolpho’s feminine characteristic to Catherine’s when â€Å"He [Rodolpho] helps B set out the coffee]†, compared to â€Å"[Catherine] continues ladling out the plates†. In a patriarchal society, this behaviour was frowned upon, much to Eddie’s dismay. Miller could be using this comparison as prolepsis to when Eddie shouts â€Å"He’s not right† later on in the play, with the quote symbolising Rodolpho’s feminine character. Another stage direction associated with Rodolpho; â€Å"(Smiling)† suggests Miller is content with presenting Rodolpho as a feminine character, as Miller appears to present emotion with connotations of feminine behaviour, much like Rodolpho is consistently presented. Miller here utilises the technique of dramatic irony, the audience understands that Rodolpho’s feminine behaviour is frowned upon by Eddie, whilst Rodolpho himself is unaware, because of this tension builds up and one can argue that Rodolpho’s role in this play is to build tension. Whilst Rodolpho’s appearance differs from a traditional Sicilian man, Miller presents the initial impression that Rodolpho’s behaviour is indecorous; through the use of structure and stage directions. Rodolpho’s utterance length is consistently longer than Marco’s, and even the patriarch Eddie. In contrast, Marco, an example of a true Sicilian man speaks short Mono-syllabic sentences. Not only does the logorrheic Rodolpho have a long utterance length, Miller often punctuates Rodolpho’s sentences with exclamation marks .This subtle use of punctuation highlights Rodolpho’s ‘emotion’ and ‘passion’, arguably a stereotypical Italian quality but when contrasted to the emotionless â€Å"suspicious, quite-voiced† Marco, an example of transgressive behaviour. Miller confirms Rodolpho’s behaviour is indecorous in Sicilian culture when Eddies is â€Å"coming to address Marco more and more†, the patriarch of the house does not approve of Rodolpho’s behaviour but in comparison accepts the directly contrasting character, Marco. To conclude, Rodolpho is initially presented as a transgressive character through the use of dialogue, description, structure, punctuation and finally stage directions. Miller possibly choses to contrast Rodolpho with Marco to highlight the differences between American and Sicilian culture, Rodolpho’s behaviours maybe perceived as wrong in Sicilian culture but acceptable in an American society. On the other hand, Miller maybe equally trying to educate the, mainly American, audience about Sicilian culture. I think that the use of description was especially effective at indicating to the audience that Rodolpho was ‘the outsider’ and possibly the centre of any drama. I do not think that Miller’s use of punctuation and stage directions are effective for a modern day audience because in an ‘Americanised’ society, Rodolpho’s behaviour is acceptable whereas when the play was shown to its original audience, Miller’s use of stage directions would have been more effective. Overall, though, I think Miller has presented Miller initially as a transgressive character, and has done so very effectively.

An Essay

Even though Romans is not a complete worldview r a Christian worldview it certainly directs us in the right way of how we should view the world. What does Romans inform us regarding Creation When we look at Romans chapter 8: 19-25, believe here Paul is talking about Adam and Jesus. Everybody thinks that God knows everything going to happen, and the truth is I believe he knows. The one thing I really believe that God knows everything, but he does give us free choice and maybe just one time he's hoping he doesn't know that were going to, and maybe instead of choosing the wrong we would choose Him.The curse is Adam when he first mined not just for his self but also for every birth from then on. Jesus then comes as the sacrificial sheep. One man to curse all of mankind and one man to save all Of mankind. Natural Creation There is no doubt about finding God's creation in Romans. In chapter 1:20-21 proves of his existence and power, verse 20 states that since the creation of the world God' s invisible quality -his eternal power and divine nature. God has no doubt that this is his creation and God is always made himself available to us. God created verse man and woman to have a natural relationship, which man and woman.Man started to make idols out of gold, of birds and animals and reptiles. Man's heart was not in the right place for the creator it was for sinful lust, since their heart was not right with God and instead had all this unnatural lusts God let it happen. Men started having sex with men and even their women was having sex with other women. Their acts were unnatural from one God one God wanted of the most one man one woman until the end of time. Sins in Roman Sin is mention several times in Romans, Paul tells us that we all have sin and we all fall short of the glory of God.Paul also explained to us that through the away no one will be saved, but the law lets us recognize what sin is. 6:23 tells us that that the punishment for sin is death. Whereas if we el ect to serve Jesus, we are promised eternal life. This is a condition that cannot be fixed by any man, that only Jesus dying on the cross for us was the only way we as mortal humans and sinful by nature could be saved. Salvation In Romans Paul talked to us about salvation and the only way that we could ever be saved with salvation was through Jesus dying on the cross for us.We know that Jesus was a descendent of David, and the one thing that he as supposed to do was to be the sacrificial sheep for our sins. So without Jesus we would never found salvation because we were not covered under the first covenant, but under the new covenant we were accepted because Jesus gave his life for us. So this was the nature and mission of Jesus Christ and justification by faith is believing and Jesus the son of God. Because of our faith and our believe Christ the moment that we accepted Jesus we were given the Holy Spirit which would sanctify us and give us empowerment to do the things that Jesus d id himself.Eschatology In Romans 5:20 we see were Paul is saying that because of the law being added was so that basically trespasses might increase. You would think of Paul is against on is that we have no hope, but he is also that were sin increases grace will increase also. God has new mercies for us every day in new Hope always be there no matter what we've done we can go and repented God because Jesus made a way for us to live that one day we may have eternal life. When we look at Romans 8:18-25 Paul is telling us that we should not compare are suffering to the glory that will be ours when the time moms.The glory Will be greater than any suffering we have ever been subject to. Romans 13:11-14 Paul is telling us that our Christian worldview and the obedience that we have Jesus through our faith one day we will be victorious against Satan, death and sin Ethics In Romans 8:8-21 we will find that Paul bases the ethics on love. In verse eight Paul is telling us that no matter what w e do we need to do it cheerfully, delicately and we need to show mercy follows is all up in nine telling us that love must be since. That anything evil we should hate, we should cling to what is good.And the next versus is instructed how we should, and we should never commit adultery we should always respect with love. Chapter 8 sums up the things that we should do we love and not be afraid to do them. Theology There are several verses in here were Paul talks about God even though his letter is non-about God its more about justification. When we look at 1:17 here Paul is trying to tell us that there is a righteousness that is revealed from God. Paul states it is from first to last the righteousness will live by faith.

Marketing communication Essay Example | Topics and Well Written Essays - 3750 words

Marketing communication - Essay Example Recent studies show that the public over-attributes poverty to characteristics such as character flaws of the poor and under-attribute situations beyond the poor’s control. (Bolitho et al. p. 14). The studies also show that the wealthier the individual and the more opportunity the individual is afforded, the more likely that individual is to blame the poor for their own plight. (Bolitho et al. p. 14). This study is important, as it illustrates a challenge that organizations that help the poor must face – if people are predisposed to blame the poor for their own plight, they are less likely to give. (Bolitho et al. p. 14). Another trend that is related to the above phenomenon is known as the â€Å"stereotype rebound effect.† Kennedy and Hill (2008) argue that typical advertising campaigns, in which the poor are depicted as â€Å"helpless, passive and destitute†¦desperately awaiting handouts from aid agencies† contribute to this phenomenon, in which ind ividuals, upon seeing these helpless poor, attempt to suppress the stereotypes that they are feeling about these people, and this suppression leads to a â€Å"stereotype rebound effect† that leads to fewer donations. (Kennedy and Hill, 2008, p. 112). Profile of the campaign audience The individuals who will be targeted will be those that display the characteristics of conspicuous compassion, donors who are peer driven, donors who are community driven, self-driven donors and corporations. The profiles of these donors are explained in the next section below. As explained below, each of these donors would be the most likely to give to this campaign, because of the psychographic profiles of each of these groups. Audience Perception This section discusses the key attitudes and perceptions of the different psychographic profiles that will be targeted in this campaign. The first psychological trend is what is known as â€Å"conspicuous compassion† (Grace and Griffin, 2006, p. 147). This refers to a particular behavior in which an individual participates in charitable work, or displays charitable symbols, such as ribbons, for ostentatious reasons as opposed to altruistic ones. â€Å"Conspicuous compassion† is related to the term â€Å"conspicuous consumption†, in which an individual purchases an expensive car or house, because to not do so would imply failure. As with â€Å"conspicuous consumption†, the individual is interested in his or her image, and how this image is supposedly enhanced through public emoting. This person does not care about the charity, he or she just cares about how being associated with the charity enhances his or her image. (Grace and Griffin, 2006, pp. 147-148). â€Å"Conspicuous compassion† is a logical extension to other studies that show that donors are often motivated by intrinsic benefits, such as â€Å"increased self-esteem, public gratification, satisfaction and fulfillment through meeting oneà ¢â‚¬â„¢s obligation.† (Grace and Griffin, 2006, p. 148). If a donor’s motivation is â€Å"conspicuous compassion†, then that donor is looking to the charity to enhance his or her social standing. Grace and Griffin (2006) argue that conspicuous compassion is the reason why people wear empathy ribbons, and, presumably, empathy bracelets, such as the yellow bracelets offered by The Livestrong Foundation. Further, the individuals who are

Law of Succession Essay Example | Topics and Well Written Essays - 3000 words - 1

Law of Succession - Essay Example The witness must not only sign at the bottom of each page but also in the place indicated as â€Å"witness to sign† along with name, address, occupation, the date and the place. (www.wills-scotland-co.uk0. n this case ,Harold should sign the Will at Maria’s office or at Barbaras house and both the witnesses namely Barbara and her husband Paul should sign the Will immediately after Harold, and they should not leave the room before the signing the Will. Further , Barbara and Paul should not sign at the back of the will and should sign at the bottom of each page but also in the place indicated as â€Å" witness to sign† along with name , address , occupation , the date and the place. Only two. Both the witnesses must be present at the same time when a testator signs the Will. In Re Bravda (1968), it was held that where the Will was witnessed by four witnesses and two of them were beneficiaries and hence the Will was declared as void. (www.funtriva.com). Revocation of a Will includes rules relating to how a valid Will is made unmade or invalid. Section 18 and 20 of the Wills Act 1837 deal with revocation of a Will. However, in case of any dispute, the courts will interpret the rules which offer some quiet challenge and interest in the subject. It is normally revoked ipso facto due to a latter or subsequent marriage. Section 18(1) of the Wills Act 1837 states that though a voidable marriage makes a Will invalid but a void marriage does not revoke a will as held in Re Roberts.1 Under Wills Act 1963, the second instrument is effective to cancel the first Will, if the second Will adheres with any law concerning the legality of the first one, though not effective by the law concerning its own validity. (Collier & Collier 275). In general, a revocation clause will cancel all earlier testamentary aspirations, If intended or worded to act so, but may not be effective if a divergent intention is apparent as

Creative writing Term Paper Example | Topics and Well Written Essays - 500 words

Creative writing - Term Paper Example Now 32, he has talked to Carla about starting a family. She finds the thought appealing, but wonders what things the couple should know before having a baby. They decide to consult her family doctor for advice. Starting a family is a major life step for any couple, and understanding and having reasonable expectations can make it a very happy and joyous experience. Frankly, there are some things in our lives that are not very healthy. Think about your pregnancy like a recipe that has steps that are very important, as a matter of fact, some of the steps are critical. Those critical steps are stages during your pregnancy that directly impact your baby. If you make wise decisions and change just a few aspects of your lifestyle now, there will not be any problems during the pregnancy. Now, there are some very basic things to understand about a pregnancy that are totally out of our control. Your body is made up of over 30,000 Genes that basically determine things like eye color and hair color. They also can determine if the baby is going to have a certain disease, like Down syndrome or Cystic Fibrosis. These genes and what they do are called Heredity Factors. Both parents contribute to the genes that the baby will have, and help determine how important those Heredity Factors are. There are tests that can help determine that the baby is going to be healthy, but we cannot change the baby’s genes and how they affect their development. There are things that directly affect the baby, these are called environmental factors. The environmental factors are things that we live with every day, and unlike the Heredity Factors, we can change our environmental factors. A good example of an environmental factor that can and should change is Anthony’s chemical exposure at his work. Anytime Anthony sprays or mixes a chemical he uses, he exposes himself to small trace amounts of those chemicals that he

Marketing & Entrepreneuriship Essay Example | Topics and Well Written Essays - 3000 words - 1

Marketing & Entrepreneuriship - Essay Example In order to critically evaluate the factors which determine entrepreneurial success, it is imperative to begin by explaining the meaning of entrepreneurship in order to gain a clear understanding of the whole concept. Entrepreneurship is loosely defined as the emergence and growth of new businesses. Timmons believes that entrepreneurship is the process of creating or seizing an opportunity and pursuing it regardless of the resources currently controlled. Small to medium businesses are the dominant forms of business developed by entrepreneurs in the economy and is going to be discussed below, the success of this kind of business can be attributed to many factors. For instance, venturing into a mobile business which offers fast foods is a good example of entrepreneurship given that an entrepreneur can capitalize on the opportunity of satisfying the needs of the customers who do not wish to visit restaurants. However, it is not an easy feat to successfully operate in this venture withou t taking into consideration some of the following factors. Creativity and innovation are the major factors that can lead to the success of small business. Creativity can involve the adjustment or refinement of existing procedures or products, the identification of opportunities and the identification of solutions to problems. Basically, creativity involves new ideas and every person who establishes an enterprise, adds value and strives to ensure that the enterprise continues to exist and this person is involved in economic creation.