How Evil is Portrayed in Lord of the Flies by George Orwell Essay examp

How Evil is Portrayed in Lord of the Flies by George Orwell William Golding uses allegory in Lord of the Flies to portray the evil that is in people. An allegory is a story with an underlying meaning as well as a literal one. William Golding uses allegory on two levels in Lord of the Flies, one relating to World War Two that had just taken place when the book was written and another relating to Jesus Christ and the Garden of Eden. An important aspect of the novel is the time in which it was written, due to the Second World War ending. This means that Golding would have experienced and seen the cruelty and bitterness of man. William Golding had a theory as to why people do evil things. This was known as the 'original sin' or 'inner evil'. He believed that when you are born you have a certain amount of good and a certain amount of evil inside you. There are many characters that are protrayed as evil, one of which is Roger. Roger is pure evil, and only in the last four chapters does the reader discover this. Roger seems to be quite timid at the beginning of the story when he marches in with the choir. However, as the story progresses, Roger starts to show signs of evil escaping him. Roger could be compeared to satan in an allegorical level. He can be decribed as satan because of the number of evil acts which have been manufested by him. He also is the one who is solely responsible for the death of Piggy. Roger is described as a small boy with dirty and shaggy black hair, ' he was noticeably darker than when he had dropped in, but the shock of black hair down his nape and low on his forehead, seemed to suit his gloomy face and ma... ... portray evil in the Lord of the Flies, such as Roger, the 'scar' and the 'beastie'. At the end of the novel they are saved by a naval officer. The arrival of the naval officer thus seems like a happy and ironic ending, but if one digs deeper it is just a continuance from one war to another. Once all the boys get on the Navy cruiser, they'll most likely just be subjected to more battle and fighting, this time on a worldwide level, due to the war taking place in the outside world. Golding makes his views and messages of the 'darkness in mans heart' with this book, because it shows us what man is capable of if there was no social control. He has shown us that without these conditions, our ideals, values, and the basics of right and wrong are lost. Without society's rigid rules, anarchy and savagery can come to light.

Essay on the the Secret Book Essay

According to recent studies, self-help books – non-fiction books that offer advice for behavior modification and make explicit promises for positive change – have doubled as a percentage of all book titles since the 1970s. The increasing popularity of self-help books is an indicator of the modern society’s quest to maximize personal happiness through a process of self-discovery. Self-help books are a response to a real and genuine hunger for psychological understanding and self-improvement and are part of the larger market of advice media. Readers buy self-help books seeking self-control – both as a good-faith attempt to increase their self-control and to elicit a temporary sensation that, in fact, the first step toward self-control has already been taken. And of recent years, one of the increasing self-help or spirituality books involve the teachings of New Age-ism. The New Age is a decentralized Western social and spiritual movement that seeks â€Å"Universal Truth† and the attainment of the highest individual human potential. It includes aspects of Occultism, astrology, esotericism, metaphysics, alternative medicine, music, collectivism, sustainability, and nature. New Age spirituality is characterized by an individual approach to spiritual practices and philosophies, and the rejection of religious doctrine and dogma. New Age practices and philosophies sometimes draw inspiration from major world religions: Buddhism, Chinese folk religion, Christianity, Hinduism, Islam, Judaism; with particularly strong influences from East Asian religions, Gnosticism, Neopaganism, New Thought, Spiritualism, Theosophy, Universalism, and Western esotericism. New Age spirituality has led to a wide array of literature on the subject and an active niche market: books, music, crafts, and services in alternative medicine are available at New Age stores, fairs, and festivals. And one of the most phenomenal publishing successes in the self-help/New Age teachings is a book called The Secret. ABOUT THE SECRET Product Details The English-language 6. 9 x 5. 7 x 0. 9 inches hardcover book is fairly lightweight at 198 pages. It was first published in November 28, 2006 by Atria Books in Australia. In the United States of America, the book is published by Beyond Words and in United Kingdom by Simon & Schuster UK. Product Description Fragments of a Great Secret have been found in the oral traditions, in literature, in religions and philosophies throughout the centuries. For the first time, all the pieces of The Secret come together in an incredible revelation that will be life-transforming for all who experience it. In this book, you’ll learn how to use The Secret in every aspect of your life — money, health, relationships, happiness, and in every interaction you have in the world. You’ll begin to understand the hidden, untapped power that’s within you, and this revelation can bring joy to every aspect of your life. The Secret contains wisdom from modern-day teachers — men and women who have used it to achieve health, wealth, and happiness. By applying the knowledge of The Secret, they bring to light compelling stories of eradicating disease, acquiring massive wealth, overcoming obstacles, and achieving what many would regard as impossible. Content of The Secret 1. Foreword 2. Acknowledgements 3. The Secret Revealed 4. The Secret Made Simple 5. How to Use The Secret 6. Powerful Processes 7. The Secret to Money 8. The Secret to Relationships 9. The Secret to Health 10. The Secret to the World 11. The Secret to You 12. The Secret to Life 13. Biographies The Secret Revealed The first thing you need to know is that The Secret isn’t really a secret. The secret is actually â€Å"The Law of Attraction† that asserts what you think creates what you feel, and these feelings flow from your body as magnetic energy waves over vast distances, which then cause the universe around you to vibrate at the same energy level as your feelings. The idea dates back nearly 3,000 years to early Hindu teachings that â€Å"like attracts like. † The law of attraction, which the author Rhonda Byrne says is the most powerful law in the universe, states that people experience the logical manifestations of their predominant thoughts, feelings, and words. This gives people direct control over their lives. A person’s thoughts (whether conscious or unconscious) and feelings bring about corresponding positive or negative manifestations. Positive thoughts bring about positive manifestations while negative thoughts bring about negative manifestations. The theory is very simple. Because it is an absolute law, the law of attraction will always respond to your thoughts no matter what they are. Thus your thoughts become things. You are the most powerful power in the universe simply because whatever you think about will come to be. You shape the world that exists around you. You shape your own life and destiny through the power of your mind. To quote some of the teachings in this book are â€Å"Thoughts are sending out that magnetic signal that is drawing the parallel back to you. †Thus there is no such thing as accident or coincidence; it is you, the individual, who brings misery on yourself because of your toxic thinking. But the good news, if you can alter your thoughts, and therefore your feelings, you can actually cause the universe around you to vibrate at a positive energy level and the desires of your heart will come to be realized! All you have to do is Ask — Believe — Receive. You just have to visualize what you want, feel good about it, and then ask the universe — and whatever you can imagine can be yours. It is like having the universe as your catalogue and you flip through it and go, ‘Well I’d like to have this experience and I’d like to have that product and I’d like to have a person like that’ †¦ It is you just placing your order with the universe. The law of attraction was the power, the author argues, behind geniuses such as Plato, Newton, Beethoven and Einstein. In this book too, she has also gotten quotes, experiences and support from the who’s who of the self-help industry, including John Gray, author of â€Å"Men Are From Mars, Women Are From Venus,† and Jack Canfield, who wrote â€Å"Chicken Soup for the Soul. â€Å"Jack Canfield, provides an excellent example of the ask-believe-receive system where he tells us that he visualized earning $100,000 (even writing the desired amount on a bill worth far less and tacking it to the ceiling above his bed) and focused his mental energy only on the goal of attaining the money. He tells us that he had absolutely no idea how he was going to get the money — he simply focused on believing that he would get the money, somehow. But how? For four weeks he had no breakthrough ideas but then, one day in the shower, he remembered that he had written a book and, if it was published (particularly if he sold 400,000 copies and he made a quarter on each) he just might achieve his financial goals. Of course the book was published, and the results were only a few thousand dollars shy of 100,000 dollars. And this is just one of the many testimonials in this book called The Secret. The Story Behind The Secret It is not a secret now that The Secret is a publishing phenomenon of recent years especially for in the non-fiction & self-help category. This small book, with a parchment-brown cover engraved with the image of a red wax seal, debuted in 2006 and since then it has sold over four million copies worldwide and has been translated to 38 different languages. The Secret began as a DVD which came out end of 2004. Rhonda Byrne was a television producer in Australia in 2004 when the death of her father led her to discover ‘the secret’, which is her term for what is commonly known as the law of attraction. Her discovery was mainly caused by the 1910 book The Science of Getting Rich by Wallace Wattles. Wattles’s book struck such a chord with Byrne that she plunged into a crash course in Western, Eastern, ancient and modern thought, devouring hundreds of books and articles in just two and a half weeks. Inspired, she flew to the States in July 2005 and began lining up people to interview; the film was finished six months later and she began trying to find an Australian network to air it. The top-rated Nine Network was intrigued by her proposal, but the finished film struck Len Downs, the program manager, as just â€Å"a whole range of talking heads giving their basis of the secret of life. † It eventually ran in Australia just a few weeks ago, and, says Downs, it didn’t do all that well. But armed with the law of attraction, Byrne was confident things would work out. A Web company situated just blocks away from her office in Melbourne had a technology for distributing streaming video over the Internet. In March 2006, her site (http://thesecret. tv) began selling downloads and DVDs, one of which found its way to Cynthia Black, president of the New Age-oriented publishing house Beyond Words saw its potential and by late November the book was in the stores and the rest as they say, is history. PURCHASING THE SECRET The Secret books are available at all major bookstores, online bookstore and through its official website. It is usually placed in the Health, Mind & Body -> Self Help category or Religion & Spirituality -> New Age category. At most of these major bookstores, The Secret books are placed most prominently on the shelves. Due to it being constantly on worldwide bestseller lists for non-fiction books thus the title is prominently displayed in the bookstores should the bookstore have a bestsellers display section. Its average retails price for cash & carry stores are $23. 95 in the United States; ? 12. 00 in United Kingdom; and MYR79. 90 in Malaysia. While its average retail price for online purchases are $14. 00 and ? 12. 00 in United States and United Kingdom respectively. PROMOTING THE SECRET After the phenomenal success of the The Secret DVD, it made sense for it to be turned into a book and what better way for the marketers to embark on promoting the book than playing up the hype of the movie and using the popular internet marketing tool such as the viral video site YouTube. The book was marketed with an online viral video campaign focusing on wealth enhancement. The short video clips showed testimonials from readers of the book and practitioners of â€Å"the secret† claiming that the technique brought them wealth, cured sickness, and brought about a general life-change. The video clips do not disclose what â€Å"the secret† is, where it originated from or how it can be practiced, but rather pointed viewers to the website for both the book and film. Thus hooking the viewers and made them all the more intrigue by the claims made by the author in the book. As for packaging and promotional material, the book also played into the consumers’ senses by trying to showcase that â€Å"the secret† originates from the cosmos. The cover prominently displayed a parchment-brown cover engraved with the image of a red wax seal (see Appendix 1) to indicate it is somewhat a book from the olden days and in the inside pages, the background design are a field of stars, and various shots of the universe thus adding mystique to the claims and the practice. However, the most savvy and most probably the ultimate gambit of the book is to call it ‘The Secret. To quote Mr Donavin Bennes, a buyer who specializes in metaphysics for Borders Books, â€Å"We all want to be in on a secret. But to present it as the secret, that was brilliant. † Thus the name evoke a sense of intrigue to readers who are looking for something magical or perhaps easier tool for them to understand and to fully live their lives. Another smart marketing move made by the publisher was to have it endorsed by well-known and highly popular worldwide celebrities. The book got its first break in the US when Ellen DeGeneres featured it on her show. And when Oprah Winfrey decided to run a show on it, although it was already a big success, the sales ballooned up much more. Oprah Winfrey first featured it on Feb. 8 2007 and according to Nielsen BookScan, the book had sold 18,000 copies the week before. During the week of the show, sales rocketed to 101,000 and when the show did a follow-up on Feb. 16 2007, the sales that week reached 190,000. With the success of the book, the publishers decided to create more spin-off titles, which they call The Secret tools. There are now The Secret to Teen Power (see Appendix 2), The Secret Daily Teachings (see Appendix 3) and The Secret Gratitude Book (see Appendix 4). Not only that, at its official website there are also ‘gifts’ for the readers such as visualization tools, The Secret memory game, wallpapers, ebook and blank checks (see Appendix 5) which goes hand-in-hand with the teachings of the book. THE SECRET S. W. O. T ANALYSIS Strengths 1. The intriguing title. As elaborated above, the title play a major role in inciting readers’ interest in the book. 2. The cover design. Alongside its intriguing title, the odd-shaped book with its olden-days personification invoke a sense of mystery that is definitely eye-catching and surely pique a person’s interest while browsing the shelves at a bookstore. 3. The content is an easy read with its simple language and peppered with inspiring testimonials from many men & women who has experienced the use of the secret plus personal experience & quotations from the the who’s who of the self-help industry. 4. The savvy marketing ideas of the publishers that has created the hype that constantly raise awareness of the book. 5. Endorsement by high-profile & influential personalities that are recognized world-wide certainly helped boosted its sale internationally. 6. Constant high-placing in best-selling charts, most probably due to the savvy marketing ideas of the publisher and as the  long-term effect of the celebrity associated to the book especially Oprah Winfrey. Weaknesses 1. The selling price in Malaysia of RM79. 90 is definitely a setback to potential buyers as the price is rather steep for many people especially for books in the self-help category. 2. The book is not available in paperback form thus some book buyers are not keen on buying hardback cover books due to its steeper price or its slightly heavy weight. 3. The content is not something that is unique and there are many similar teachings that one can get in many other books thus it does lack a little originality. 4. As typical with many New Age teachings, the content of the book has garnered much criticism which try to debunked the book’s teaching as merely hype, mumbo-jumbo or just plain illogical. 5. The book has to complete with many other form of self-help books available that are cheaper, more accessible and from much more renowned authors (Paulo Coelho, Eckhart Tolle, Anthony Robbins) Opportunities 1. Publishers could promote to younger readers especially The Secret for Teens book first and therefore will garner their interest in the main book The Secret. 2. Use the The Secret movie to lure potential readers as there are those who would like to have to book in hand as a way to look back or do revision which is harder to do with the dvd. 3. Offer a cheaper paperback form, thus the book is able to be sold at a cheaper price and therefore garner many more readers. Threats 1. With the easy access to internet, potential readers might decide to check out what the book is about online and thus stumbling on the many critics that the book has garnered. This in turn can make them believe the critics before actually reading the book, thus will result in loss of sales. 2. Like many other things in life, people are apt to stumble upon a new idea for a book or a belief that could help the world, thus there will be brand new books in the future that will probably come with a much more savvy marketing approach and thus will affect the interest of the people about The Secret! THE SECRET CONCLUSION The Secret is a phenomenon and it is likely to become one of the best-selling self-help books of all time. Venture into your local bookstore or look around you while waiting at an airport, and you’re bound to see people reading it and absorbing it. They will not just be people who consult astrologers and who listen to Tony Robbins tapes, but normal, average people like the ones who live next door to you. There are almost 1400 reviews of the book printed at Amazon with an average rating of 3. 5 out of 5. The breakdown of those scores is interesting: fifty-two percent of them are 5-star, thirteen percent are 4-star and twenty-one percent are 1-star. This means that the majority of people, the great majority even, believe in at least some aspects of the book’s premise and teaching. They believe in the law of attraction. The one problem that The Secret poses is that it simplifies and speculates way too much and there are a quite a significant level of moral defects, the lack of scientific backing, and the various philosophical shortcomings, how is it that a significant number of people still believe there’s something to The Law of Attraction? Part of the reason must certainly be the powerful testimonials coming from celebrity figures such as Oprah Winfrey, a woman who attributes her success to her mighty powers of attraction. Of course, that’s a long way from the simple model of Ask-Believe-Receive. In most people’s lives, positive thought leads to success only through the transforming medium of action. But as the author Rhonda said in an interview, she just wants to bring happiness to everybody. That’s the reason it all began. And to her credit, she does bring happiness to many people worldwide and surely there is nothing, in principle, wrong with thinking about what makes you happy.

In The 21St Century, The Advancement In Medical Technology

In the 21st century, the advancement in medical technology has allowed DNA testing and counseling to become accessible to the general public. With the rise in population genetic curiosity of ancestral DNA markers, the tests have also been available to discover probability for diseases that have been inherited or in the genetic code through DNA mutations. According to a study in 2010, DNA screening for breast cancer is one of the most widely tested for the disease in the U.S. (Gail and Mai, 2010:666). Other pop culture factors have increased the awareness of this type of DNA counseling. In 2013 actress Angelina Jolie wrote a piece for the New York Times where she very publicly discussed her experience with BRCA testing and her decision to†¦show more content†¦The use of DNA testing for breast cancer prevention and treatment is significant to the field of biological anthropology because it is changing the lifespan of humans with predisposed diseases. Like Angelina Jolie, those who choose to proceed with preventative care such as a double mastectomy will prolong their reproductive years as well as their overall lifespan because the cancer will be removed when it normally effects the person during their reproductive years. Breast cancer may not itself prevent pregnancy, but treatment for it may cause infertility as well as the ability for a mother to provide and care for offspring. Although there is not enough research for this to, have theoretical backing, future studies m ay show the effects of DNA testing and breast cancer prevention and treatment on the population. What genes are tested? BRCA1 and BRCA2 are the commonly known genes linked to breast cancer risk. BRCA1 and BRCA2 are human genes that generate tumor suppressor proteins. These proteins help repair damaged DNA and, therefore, play a role in ensuring the stability of the cell’s genetic material. When either of these genes is mutated, or altered, such that its protein product either is not made or does not function correctly, DNA damage may not be repaired properly. As a result, cells are more likely to develop additional genetic alterations that can lead to cancer. Certain inherited mutations in BRCA1 and BRCA2 increase the potential of female breastShow MoreRelatedIs It A Human Incubator For Viruses?968 Words   |  4 Pagesworldwide epidemic with equal or more severity of the Black Death to happen. The available access to medical assistance and hygiene, advancement in medicine, and all the information help with preventing that from occurring. The world in the 1300s did not have these type of luxuries like the 21st century had to offer. This made the spread of viruses easier. Starting with the Middle Ages, access to medical help was limited. 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The Impact of a Third Party America´s Two Party Political...

The Impact of a Third Party America ´s Two Party Political System For hundreds of years, the two party system has dominated the American culture, but many people are confused by what a two party system actually means. Although a two party system is defined as two parties that are bigger than the rest, third parties have greatly impacted elections for over a hundred years. Minor parties still continuously voice their opinions in issues, causing other candidates of either major party to adopt their philosophies. Furthermore, some parties, such as the Reform have actually been successful in obtaining a position, such as governor. Finally, third party candidates have actually taken away votes from a number of nominees over the years.†¦show more content†¦All of these positions influence the people to consider the presidential minor parties, thus having an impact on the presidential elections. When a party wins a local office as a minor party, the name of whatever the minor party is spreads around all the way around the United States. Not only does winning a local office help the victor, but it also helps the member of the same party who runs for President. The most recent example of a third party winning an office is the Independent Senator, Jim Jeffords of Vermont. Jeffords, who was once a Republican, became an Independent because he felt he no longer supported the policies of George W. Bush’s Republican Party. With Jeffords’ transformation to the Independent Party, he has promoted the Independent Party over the last three years and continues to be a prominent figure in the modern Independent world. In terms of governor, Jesse Ventura was elected as the Reform Party’s Governor of Minnesota where he advocated and endorsed the typical Reform beliefs. 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How Poetry Makes Nothing Happen - 1763 Words

1. Introduction W.H Auden famously wrote â€Å"poetry makes nothing happen.† Do you think this accurately describes the political and social place of poetry in the twentieth century and/or the twenty first century? Explain why you agree or disagree in the case of your chosen poet, justifying your answer with close reference to your poet’s work and its reception and interpretation. This essay examines the effects that poetry has on society, both socially and politically. Poetry has been around for centuries, and it is a common misconception that it serves no purpose. One critic in particular, W.H Auden claimed, â€Å"poetry makes nothing happen†. However poetry awakens the reader’s eyes and gives an insight to the society in which we live in today, and which has been before us. As evident in Ezra Pound’s work, as he explored the use of imagism to critique modernism and twentieth century, forcing the readers to think more about society as a whole. The purpose of this essay is to show that poetry does make something happen and can have instrumental effects on society, whether it is a poet critiquing society, or simply providing another interpretation. Poetry is a code than needs to be cracked, it is a riddle that makes the reader bring out their true creativity, which is why I disagree with W.H Auden in saying, â€Å"poetry makes nothing hap pen.† 2. Approach Hugh Selwyn Mauberley – I chose to analyse this poem as it â€Å"provides a finely chiseled â€Å"portrait† of one aspect of British literaryShow MoreRelatedEssay on Robert Frosts Life and Accomplishments1244 Words   |  5 Pageseverything done to prevent them from happening. In particular, his poems â€Å"Nothing Gold Can Stay,† â€Å"Fire and Ice,† and â€Å"Stopping by the Woods on a Snowy Evening,† incorporate this meaning into them while on the surface, they seem like just simple poems about nature. 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Accounts 18 Free Essays

Question One(25 marks) Based on module 7 – Budgeting Retail outlets purchase snowboards from Slopes Ltd. , throughout the year. However, in anticipation of late summer and early autumn purchases, outlets ramp up inventories from January through May. We will write a custom essay sample on Accounts 18 or any similar topic only for you Order Now Outlets are billed when boards are ordered. Invoices are payable within 60 days. From past experience, Slopes’ accountant projects 20% of invoices are paid in the month invoiced, 50% are paid in the following month, and 30% of invoices are paid two months after the month of invoice. The average selling price per snowboard is $450. To meet demand, Slopes increases production from December through March, because the snowboards are produced a month prior to their projected sale. Direct materials are purchased in the month of production and are paid for during the following month (terms are payment in full within 30 days of the invoice date). Direct manufacturing labour and manufacturing overhead are paid monthly. Variable manufacturing overhead is incurred at the rate of $7 per direct manufacturing labour-hour. Variable marketing costs are driven by the number of sales visits. However, there are no sales visits during the months studied. Slopes, also incurred fixed manufacturing overhead costs of $5,500 per month and fixed non-manufacturing overhead costs of $2,500 per month. Projected Sales: January80 unitsApril100 units February120 unitsMay60 units March200 unitsJune40 units Direct Materials and Direct Manufacturing Labour Utilisation and Cost Unit per BoardPrice per UnitUnit Wood5$30Board feet Fiberglass6 5Yard Direct manufacturing labour5 25Hour The beginning cash balance for March, 2010, is $10,000. On June 1, 2009 Slopes had a cash crunch and borrowed $30,000 on a 6% one-year note with interest payable monthly. The note is due June 1, 2010. Using the information provided, you will need to determine whether Slopes will be in a position to pay off this short-term debt on June 1, 2010. Required a. Prepare a cash budget for the months of March through May 2010. Show supporting schedules for the calculation of receivable and payables. b. Will Slopes be in a position to pay off the $30,000 one-year note that is due on June 1, 2010? If not, what actions would you recommend to Slopes’ management? c. Suppose Slopes is interested in maintaining a minimum cash balance of $10,000. Will the company be able to maintain such a balance during all three months analysed? If not, suggest a suitable cash management strategy. Marking Criteria: Application of budgeting to question 1a 18 marks Application of budgeting to question 1b 3 marks Application of budgeting to question 1c 4 marks Question Two(25 marks) Based on module 8 – CVP Analysis Grace Inc manufactures and sells baby cots. For its 2011 budget, Grace Inc. estimated the following: Selling price $600 Net income after tax $650 000 Variable cost per cot $300 Income tax rate 30% Annual fixed costs $150 000 Unfortunately sales were not meeting expectations. Only 525 units had been sold in the first four months of the year at the established price and cost structure. The net income projection for 2011 would not be reached unless some action is taken. A management committee presented the following mutually exclusive alternatives to the CEO. (a) Reduce the selling price by $60. The sales organization forecasts that at this significantly reduced price, 4050 units can be sold during the remainder of the year. Total fixed costs and variable cost per unit will stay as budgeted. b) Lower variable cost per unit by $15 through the use of less expensive direct materials and slightly modified manufacturing techniques. The selling price will also be reduced by $45, and sales of 3300 units are expected for the remainder of the year. (c) Reduce fixed costs by $15 000 and lower the selling price by 5%. Variable cost per unit will be unchanged. Sales of 3000 units are expected for the remainder of the year. Required: (a) Determine the number of units that Grace Inc must sell (a) to break even and (b) to achieve its income objective using the current price and cost structure. b) Determine which alternative Grace Inc should select to maximise net income. Show your calculations. – Marking Criteria: Application of CVP to question 2a 9 marks Application and interpretation of CVP to question 2b 16 mar ks Question Three Based on module 8 – Costing in an entity(25 marks) Alex’s Fine Art Studio is a company offering art services. The owner Alex Touch has been contacted by the manager of Ruthven Cars Company who complained about the price charged for some art work. On the same day Alex was also contacted by the manager of Books Galore who was delighted with the work and the price charged. Alex uses a cost-based approach to pricing (billing) each job. Currently it uses a single direct-cost category (professional labour hours) and a single indirect-cost pool (general support). Indirect costs are allocated to jobs on the basis of professional labour-hours per job. Professional labour costs at Alex’s Fine Art Studio are $70 an hour. Indirect costs are allocated to jobs at $105 an hour. Total indirect costs in the most recent period were $21 000. The job files show the following: Professional Labour Ruthven Cars Company 104 hours Books Galore 96 hours Assume these two jobs were the only jobs completed in this period. ) – Required: (a) Compute the costs of the Ruthven Cars Company and Books Galore jobs using Alex’s existing job-costing system. (b) Alex asks his assistant to collect details on those costs in the $21 000 indirect cost pool that can be traced to each individual job. After analysis, Alex is able to reclassify $14 000 of the $21 000 as direc t costs: Other Direct Costs Ruthven Cars Company Books Galore Research support labour $1600 $3400 Computer time 500 1300 Travel and allowances 600 4400 Telephone/faxes 200 1000 Photocopying 250 750 Total $3150 $10 850 Recalculate for Alex the costs of each job using the six direct-cost pools and a single indirect cost pool. The single indirect cost pool would have $7000 of costs and would be allocated to each job using the professional-labour hours base. (c) Alex’s Fine Art Studio has two classifications of professional staff: artists and apprentices. Alex asks her assistant to examine the relative use of artists and apprentices on the recent Ruthven Cars Company and Books Galore jobs. The Ruthven Car Company job used 24 artist-hours and 80 apprentice-hours. The Books Galore job used 56 artist-hours and 40 apprentice-hours. Alex is curious as to how each job would have been costed if using separate direct cost rates for artists and apprentices and using separate indirect cost pools for artists and apprentices. For direct costs, the cost per artist hour is $100 and per apprentice hour is $50. For indirect costs, from the total indirect cost pool of $7000, $4600 is attributable to the activities of artists, and $2400 is attributable to the activities of apprentices. You are required to satisfy Alex’s curiosity by computing the costs for each job under this more refined costing system. (d) Complete a comparison of costing under the existing system and that of the more refined system. Which is better and why? Marking Criteria: Application of cost allocation principles to question 3a 6 marks Application of cost allocation principles to question 3b 8 marks Application of cost allocation principles to question 3c 8 marks Application of cost allocation principles to question 3d 3 marks Question Four(25 marks) Based on module 10 – Performance management Part A â€Å"Managers should be rewarded only on the basis of their performance measures, They should be paid no salary. † Do you agree? Explain. Part B Bob’s Cellular Phone Company uses ROI to measure divisional performance. Annual ROI calculations for each division have traditionally employed the ending amount of invested capital along with annual operating income and net revenue. The Dupont method is generally used. The company’s Phone Accessories Division had the following results for the last two years: 2010 ROI = ($2,000,000/$20,000,000) ? ($20,000,000/$10,000,000) = 0. 0 2011 ROI = ($2,400,000/$25,000,000) ? ($25,000,000/$15,000,000) = 0. 16 Corporate management was disappointed in the performance of the division for 2011, since it had made an additional investment in the division that was budgeted for a 23% ROI. Required: a. Discuss some factors that may have contributed to the decrease in ROI for 2011. b. Would there have been any substantial difference if average capital had been used? Marking Criteria: Discussion and explanation regarding the extent of use of performance measures. 10 marks Discussion of performance as required in Part B a. 10 marks Explanation required in Part B b. 5 marks General Requirements: 1. Given the nature of the questions there is not specified work limit. However, you are encourage to present your work in a clear and concise manner. You should ensure that you answer the question fully while giving enough information to ensure that the marker can ascertain your objective in your calculations to enable part marks to be given if necessary. 2. Place references for all questions at the end of the assignment not at the end of each question. 3. You can use dot points or tables to help present your answer if you wish. . Assignment extensions will be granted if needed due to medical, work or personal reasons. However, extensions will not be granted for more than one week. This is because I cannot post back marked assignments and solutions until all assignments have been received. It is unfair on other students to delay the return of their marked assignments unduly. 5. You should note that the assignment is bas ed on modules 7-10. I would recommend completing the relevant question each week as it relates to each module. This approach would mean that the assignment would be completed by the due date. Therefore reasons for needing an extension should be extreme. (Sources withheld: Questions for this assignment are taken from other sources. Details of this source have been withheld for assessment purposes. This material is reproduced under the provisions of the Section 200 (1) (b) of the Copyright Amendment Act 1980. ) ACC5502 Accounting for Managers Assignment Two Description | Marks out of | Wtg(%)| Due date | Based on modules 7–10| 100| 20%| 2012| 1. Question| Criteria| MarksAvailable| Question One| Application and understanding of module 7 | 25 marks| | Application of budgeting to 1a) 19 marks1b) 3 marks1c) 3 marks| | | | | Question Two | Application and understanding of module 9| 25 marks| | Application of CVP principles to a practical situation. 2a) 10 marks2b) 15 marks| | | | | Question Three| Application and understanding of module 10| | | Use of costing principles3a) 6 marks3b) 8 marks3c) 8 marks3d) 3 marks| 25 marks| | | | Question Four| Application and understanding of module 11| | | Discussion and application of performance measurementPart A 10 marksPart B a) 10 marksPart B b) 5 marks| 25 marks| Total| | 100 marks| | | How to cite Accounts 18, Papers

High Technology Stocks free essay sample

The influence of such companies as AOL, Microsoft, IBM, and Dell. Detailed account of how these pioneer tech companies led the way for the rest of the market. This paper discusses several hi-tech stocks: Microsoft, Dell, IBM, and AOL (America Online). The author gives a brief background on each company, focusing on stock movements from the inception of each company to the present. Included are charts which are used to compare company performances. In todays ever-growing economy, businesses are making incredible financial gains, especially businesses that produce high technology goods and services. By following the stock market, one can easily see how these high-technology companies are performing. Within this project I will be evaluating the performance of four businesses that have achieved astronomical gains in the stock market. These four companies are Microsoft, Dell, IBM, and AOL. As well as evaluating these companies, I will show how the common person can invest in the stock market to secure his/her future. We will write a custom essay sample on High Technology Stocks or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page