Boot Camps and Juvenile Crime Essay -- Juvenile Crime Boot Camps Incar

Boot Camps and Juvenile Crime Five years ago, responding to an increase in serious juvenile crime, the state of Maryland initiated one of the nation's largest boot camp programs for teenage criminals. The program, called the Leadership Challenge, quickly became the model for other states. But last week, after reviewing a task force report that documented instances of physical abuse at their camps, Maryland officials appeared on the verge of conceding that the current initiative was a failure. Military-style discipline may work as punishment at juvenile boot camps, but it has not been effective as rehabilitation. The Maryland experience, together with problems in other states, has already led some states to close their boot camps and even to rethink how their penal laws treat young offenders. All in all, it is a remarkable turn of events for an idea that was once greeted as a breakthrough in the fight against juvenile crime There is increasing evidence that boot camps never worked. A national study last year by the Koch Crime Institute, a public policy group in Topeka, Kan., showed that recidivism among boot camp attendees ranged from 64 percent to 75 percent, slightly higher than for youths sentenced to adult prisons. Gerald Wells, a senior research associate at the Koch Institute, said of the report, "The shocking parts are the allegations of abuse, but the more alarming parts are the failures." Research has also shown, according to Mr. Wells and other penal justice experts, that these camps were grounded in a false and unexamined assumption. "People thought boot camps shaped up a lot of servicemen during three wars," Mr. Wells added. "But just because you place someone in a highly structured environment with discipline, does not mean once they get home, and are out of that, they will be model citizens." Boot camps have their roots in the 1970's, with the advent of large, well-organized and extremely violent street gangs. In response to these groups, many states began to imprison more young people. By the 1990's, as the number of repeat juvenile offenders rose to record levels, it became clear that prison sentences were not working. In 1994, nearly 10,000 juveniles were charged with criminal offenses, an all-time high. More than 2,300 of them were charged with murder, compared with fewer than 1,000 in 1980, according to th... ...and they also need to learn respect, self-respect, discipline and a new way of conducting themselves in society," Ms. Townsend said. "Facilities that provide structure and discipline can be run effectively and have a role in our fight after juvenile crime." Many experts disagree, citing the expense of running such programs properly. "It's a budget issue," said Doris Mackenzie, a University of Maryland criminology professor. "They are popular in the public, people feel we should treat these kids tough, and everyone can get onto the bandwagon," she said. "But when it comes to this extra expense of doing the follow-up, we find, the money is not there." In any case, juvenile crime has been falling since 1994, after an overall drop in the nation's juvenile population. This will make it highly unlikely, say political observers, that voters will agree to pay for individualized rehabilitation. Much more likely, they say, is that the 27,000 young people who once went to boot camp each year will instead be sent to prison. As bad as boot camps have proved to be, Mr. Wells added, "once you start incarcerating kids, you have lost. But unfortunately, that is where we seem headed."

Monkey in the mirror

Monkey in the mirror is a book written by Ian Tattersall and it was published by the oxford university press in the year 2002 with 203 pages and the serial number is ISBN 0-19-851569-3. Tattersall a curator by profession is a PhD holder From Yale University,Tattersall, a Briton, is a curator in the Division of Anthropology of the American Museum of Natural History â€Å"Dr. Tattersall is currently working with Research Associate Jeffrey Schwartz on a multi-volume project to document the major fossils in the human fossil record. The literature as it stands is not a good resource for comparing human fossils, because standards of description and terminology vary widely. Because it employs a consistent descriptive and photographic protocol, this new work will make it possible for the first time for colleagues, students, and others to make the necessary comparisons without the extensive travel needed to consult the originals, which are in institutions all over the world. It will thus be a unique resource for pale anthropology that will spur future research† by D.S.G. POLLOCK â€Å"According to tattersall this is a great book having researched on it well and pointing to a lot of essays and as we all know human history or geology is a difficult topic and needs much research before one tries to defend his/her argument and as tattersall explain in his preface, â€Å"this is a somewhat unusual book, being â€Å"a series of loosely connected essays on evolution and related subjects† rather than a tightly constructed argument. Presumably because of this, it lacks both an index and any references or even a suggested reading list, which is a rather unfortunate limitation, especially in view of its author's somewhat contentious views† Campbell. Copyright  © Anthony Campbell (2002) The book in all has eight in which tattersall has discussed different issues brings out Where the man came from that is according to evolution theory which he has stated different parts of the world. The first two paragraphs are of general information about what science and evolution is. He firstly discuss what science is and theory and its findings and what it helps us in modern day to understand The first chapter of the book, titled What's So Special about Science?, provides a surprising insight into the cultural context in which Tattersall works. at the American museum In these, Tattersall sets the scene for what follows. He is particularly keen to counter the idea that adaptation in evolution is â€Å"for† anything. Novelty arises on a haphazard basis and it is purely a matter of luck if it turns out to have a beneficial effect on survival and reproduction. About novelty in evolution, tattersall supports the view that radial innovations can appear in select few the rest of the book is concerned in one way or another â€Å"with aspects of human evolution. In a chapter called â€Å"The Monkey in the Mirror†, which is also the title of the whole connection, Tattersall considers the question of which animals are capable of recognizing their own reflection (only humans and some though not all apes), and considers the connection, or lack of connection, between brain size and intelligence. Although we often think that a large brain is what mainly distinguishes us from other species, pre-human hominids were not chiefly remarkable for the size of their brains. Instead, Tattersall identifies three features that he thinks are important in this regard: upright stance, the use of stone tools, and a â€Å"modern† body form.† Anthony Campbell. â€Å"Tattersall devotes a full chapter to Homo erectus and the Australopithecenes who preceded him; and he is emphatic that the transition from one to the other was abrupt. Another of the evolutionary themes that Tattersall is keen to emphasize is denoted by the inelegant neologism of exaptation† pollok Neanderthals has a complete topic dedicated by tattersall and adopts the view that they were not ancestral to us but are of different species he holds a view that they were killed by our own ancestors and has a believe that the they could have interbred. Chapter Seven consist of a sustained attack on evolutionary psychology and sociobiology. Tattersall is scornful of the idea that our present-day behavior is conditioned by our long evolutionary background as hunter-gatherers or that our psychology is dependent on our genes. â€Å"However, I think there is a better case to be made out for such ideas than he allows, and his inevitably rather brief discussion of it is one-sided† Kevin N. Laland and Gillian R. Brown. â€Å"Tattersall's account of man's evolution conveys a modern message. As far as the science of paleoanthropology is concerned, it is up to the minute in the way that it reports the tenor of current thinking. It has been written with such facility and in such affluent prose that, sometimes, its cutting edge is too well concealed. It can take an effort of concentration, far beyond what the book ostensibly requires of the reader, to anatomize its rich and complex message. But, any reader who is prepared to devote time and thought to this brief book will be abundantly rewarded† Stephen Pollock. The final chapter forecast the future. in his essay he says, I quote: â€Å"It is fairly pessimistic about our chances of survival. As a consolation prize, however, if humanity is reduced to scattered pockets of survivors in relative isolation from one another there will be a chance for evolution to take off again; a large and unified population like ours today does not afford the fragmentation and isolation that is needed for selection to act.† tattersall Conclusion To conclude and in short, tattersal is a profound writer and this book is exceptional and will interest anyone who envies evolution of the current day. And as we see the book has no references and this is a set back because readers will not have an alternative incase they want an alternative view. Works cited; Monkey in the mirror-Ian tattersall Anthony Campbell- Essays on the scienc

Norse Mythology in Modern Culture Essay

Amon Amarth is one of the most blatantly Norse Mythological metal bands in existence. In fact, they are probably the only band in the world that is this closely tied to Norse Mythology. Everything from their album names, to their song titles, to the lyrics embedded in the gut wrenching brutality of their fast-paced melodic guitar riffs, screams Odin, Thor, Loki and all the other gods and characters spoken of in the sagas and stories passed from generation to generation through both written and vocal methods. In true saga style, with the oral tradition of the most ancient establishments and peoples in the Nordic region, they sing the stories of the Eddas and send praise to the gods long after the time of their magnificence. The introductory album from Amon Amarth, entitled Sorrow Throughout the Nine Worlds, has many different references to the gods Odin, Loki and Baldr throughout the album. One of the more obvious references is from the song â€Å"Sorrow Throughout the Nine Worlds†, which refers to the universal weeping from the story Baldr’s Dreams in the Poetic Edda by Snorri Sturluson. In Baldr’s Dreams, Baldr, the second of Odin’s sons, dreams of dying and the Aesir are so disturbed by this that they send Odin down to Hel to figure out the meaning of the dreams. Subsequently, he is in fact murdered by the hand of his blind brother Hod, facilitated by Loki and the spear he fashioned out of mistletoe. Following the death, Hermod goes on a quest to return Baldr to the realm of the living. He meets with Hel, daughter of Loki and ruler of Niflheim, and, after much pleading, she makes a deal with him stating that only if â€Å"all things, living and dead, will weep for himâ₠¬ (Lindow), shall he be able to return to the land of the Aesir. The first song on the album shares the album title and lays out Baldr’s Dreams in a modern poetic way that is also exceedingly heavy metal. The lyrics play out the dream and then the revealing of the culprit, Loki, as follows: â€Å"Nightmares, demons haunt my taunted mind, I’m scared, my death’s foreseen ungloryful. Please Father make my demons disappear, please Mother, death is everywhere.† †¦Ã¢â‚¬Å"The evil force around us still wants to destroy me. Who is the evil slayer, I cannot see? Loki, the deceitful God, discover the arrow of death. Pointed for the Hod the blind by the jealous Loki the arrow cut through the skin and into the heart of the bright one. Silence spread throughout the hall Aesir as the God of Light fell to his knees dying! Sorrow throughout the nine worlds the bright God is gone, sent to Niflheim by the deceitful†¦Ã¢â‚¬  (Dark Lyrics) When looking at the orig inal story and the lyrics, the connection is painfully obvious. The subsequent albums are entitled, Once Sent from the Golden Hall, The Avenger, The Crusher, Versus the World, Fate of Norns, With Odin On Our Side, Twilight of the Thunder God and Surtur Rising. Once Sent from the Golden Hall is a hint to Valhall and the great halls of the many Aesir. The Avenger, The Crusher and Twilight of the Thunder God are referring to Thor who is commonly known throughout Norse Mythology and Nordic histories as the god of thunder. Versus the World is about Ragnarok, the epic impending battle between the world of the Aesir and the world of giants colliding to determine the future of the universe. Fate of the Norns is self-explanatory. The Norns in Norse Mythology are the determiners of the fate of everything in existence. With Odin on Our Side is another Ragnarok reference of sorts in that a couple songs on the album speak of fighting on Odin’s side during the great battle to end all time. Lastly, Surtur Rising is about the rise of the giants right befo re the start of Ragnarok. Surtur, or Sutr as it is spelled in the Eddas, is the final opponent of Freyr during the battle of Ragnarok. He weilds his giant sword that has a glow so bright that none can look upon it without a squint as described in both the Poetic Edda (Voluspa) and the Prose Edda (Gylfaginning). Not only does Amon Amarth do a great job of relaying the stories from the Eddas and the Sagas as the pertain to the gods, but they also describe all of the characters that act as help to, and also those made to antagonize, the gods. Odin’s Ravens, Hugin and Munin, are mentioned in the song called â€Å"As Long As The Raven Flies† which says that the â€Å"sky belongs to Asagods as long as the raven flies†. (Dark Lyrics) â€Å"Risen From the Sea 2000† is about the Midgard Serpent stating that when â€Å"He’s risen from the sea. The beasts of hell are here. Come to rule the world. And you will be in fire.† (Dark Lyrics) Skoll, the wolf eternally chasing after the sun until Ragnarok, when he is finally able to catch and devour it, is mentioned in the song, â€Å"†¦And Soon the World Will Cease to Be†, when it is said, â€Å"Across the western sky he runs, a wolf so grim and mean, devours the eternal sun, and soon the world will ceas e to be.†(Dark Lyrics) One last example of the inclusion of all the elements of the mythology is the power of Thor’s hammer, Mjollnir, which is hinted at and blatantly mentioned various times throughout all of the albums they have put out up to this day. Coincidentally, the number of albums they have out so far happens to be nine. The number nine is a sacred number in Norse Mythology and other mythologies around the world. In Norse Mythology there are nine worlds; Asgard, Alfheim, Vanaheim, Midgard, Jotenheim, Svartalfheim , Nidavellir, Muspelheim and Niflheim. Skadi, the â€Å"snow-shoe-god† and her husband Njord, ruler of â€Å"the motion of the wind†(Lindow), would spend nine days in the mountains at her home and then spend nine days at his home by the sea, continuing with the nine trend. In Ragnarok, Thor is fighting the Midgard Serpent and as he is engaged in battle with the serpent, he is struck by it. While he is dying, he takes nine final steps bef ore falling to his demise. A final example of this fixation with nine, and perhaps the most important example, is the nine days that Odin spent hanging from Yggdrasil to gain knowledge and power. Amon Amarth’s lyrical rampage in â€Å"Thousand Years of Oppression† tells the story of Odin’s sacrifice to himself as follows: â€Å"He hung on the windswept world tree whose roots no one knows, for nine whole days he hung there pierced, by Gugnir, his spear. Swimming in pain, he peered into the depths and cried out in agony. Reaching out he grasped the runes before falling back from the abyss. He gave himself unto himself in a world of shearing pain. Go that we all may live our lives by the wisdom that he gained.† â€Å"The Fate of Norns† is a shining example of how the band also integrates their personal lives into the myths that they constantly, and consistently, reference in all of their music. This song portrays a mourning of the loss of a son of only six years old that was the only chance of continuing the legacy of the father’s name. In the middle of the song the lyrics state that â€Å"the fate of Norns await us all there is no way to escape the day to answer Odin’s call or walk through Hel’s gate.† The Norns â€Å"established laws, they chose lives for the children of the people, fates of men†, meaning they were involved in the fortune of every man’s life, or death as it may be. (Lindow) Ragnarok, the final hoorah for the world of the Aesir and the gods themselves, is a huge influence on the musical flavorings of one of the most amazingly brutal, and yet melodically pleasing, metal bands in existence. Would you expect anything less? Hailing from Sweden, one of the metal capitals of the world, Amon Amarth is one of the most Norse mythologically inclined bands in the world. They use Norse mythology in every aspect of their music and truly epitomize the image of a modern day Viking. They pillage every stage that they bless with their presence and ravage the eardrums that their melodies touch. A live show from these guys brings you back to a more primal time of humanity where the gods were made from and of nature and there was still a mysticism in the hearts and souls of the people. To conclude, Amon Amarth is blatantly Norse and they deserve to be recognized as one of the major contributors to the continuing interest in Norse mythology and love of the past heritage of a great region of the world. â€Å"The wait is soon at end, always charge, never bend. Morning is here, make your stand. Live for honor, glory, death in fire!† Works Cited Dark Lyrics.â€Å"Amon Amarth Lyrics†. Metal Lyrics. http://www.darklyrics.com/a/amonamarth.html Larrington, Carolyne. The Poetic Edda. New York, New York: Oxford University Press 2008. Lindow, John. Norse Mythology: A Guide to the Gods, Heroes, Rituals, and Beliefs. New York, New York: Oxford University Press 2001. Sturluson, Snorri. Edda. North Clarendon, VT: Tuttle Publishing 1995.

Net Present Value/Present Value Index

Net Present Value/Present Value Index The management team at Savage Corporation is evaluating two alternative capital investment opportunities. The first alternative, modernizing the company’s current machinery, costs $45,000. Management estimates the modernization project will reduce annual net cash outflows by $12,500 per year for the next five years. The second alternative, purchasing a new machine, costs $56,500. The new machine is expected to have a five-year useful life and a $4,000 salvage value. Management estimates the new machine will generate cash inflows of $15,000 per year.Savage’s cost of capital is 10%. Required a. Determine the present value of the cash flow savings expected from the modernization program. Using the data from Appendix on page 1169 of our text 15000*3. 790787 = 47,385, which should be the PV cash flow savings expected from the first option of modernization program. b. Determine the net present value of the modernization project. I believe the NPV of the 1st project is calculated by subtracting current machinery, costs $45,000 from the figure above which equals 2,385. 00 c. Determine the net present value of investing in the new machine.This is determined by valuing the future cash flows. Using the same appendix in table 2 data, annual cash flow of 15,000 * 3. 790787 =56862. 00 Salvage cost of 4,000 * . 620921 (table 3 on page 523) = 2484. 00 Total=59,346. 00 less the cost of machinery 56,500 = 2486. 00 as the NPV d. Use a present value index to determine which investment alternative will yield the higher rate of return. PI= $15,000*. 620921/56,500 = . 16 This investment is not acceptable because it has a PI of less than 1. 0 therefore the modernization project or the first alternative will have higher rate of return.Exercise 24-4A Determining the present value of an annuity The dean of the School of Social Science is trying to decide whether to purchase a copy machine to place in the lobby of the building. The machi ne would add to student convenience, but the dean feels compelled to earn an 8 percent return on the investment of funds. Estimates of cash inflows from copy machines that have been placed in other university buildings indicate that the copy machine would probably produce incremental cash inflows of approximately $8,000 per year.The machine is expected to have a three-year useful life with a zero salvage value. Required a. Use Present Value Table 1 in Appendix A to determine the maximum amount of cash the dean should be willing to pay for a copy machine. Years 1 – 3; where N = 1 r at 8%, N =2, [email  protected] 8%, N = 3 r @ 8% 8000*. 925926 = 7,407. 41 8000*. 857339 = 6,858. 71 8000*. 793832 = 6,350. 66 Present Value / Ordinary Annuity = ($) 20,617. 00 Present Value / Annuity-Due = ($) 22,266 b. Use Present Value Table 2 in Appendix A to determine the maximum amount of cash the dean should be willing to pay for a copy machine.Based on table 2 in appendix a, the maximum am ount of cash the Dean should be willing to pay for a copy machine is ($) 20,617. 00 c. Explain the consistency or lack of consistency in the answers to Requirements a & b. The consistency in the answers are so seeing that table 2 in appendix A appears to be the sum of the PV for each of the 3 years in table 1. Exercise 24-8A Determining the internal rate of return Medina Manufacturing Company has an opportunity to purchase some technologically advanced equipment that will reduce the company’s cash outflow for operating expenses by $1,280,000 per year.The cost of the equipment is $6,186,530. 56. Medina expects it to have a 10-year useful life and a zero salvage value. The company has established an investment opportunity hurdle rate of 15 percent and uses the straight-line method for depreciation. Required a. Calculate the internal rate of return of the investment opportunity. YearExplanationCash FlowDiscount Factor 1 (hurdle rate of 15)DiscountDiscount Factor 2Cash Flow @Disc ount 0Cost to purchase some technologically advanced equipment(6,186,530. 56)(6,186,530. 56) 1,280,0005. 01877$6,424,0264. 6565,959,680Net present value$$237,495($226,851) b. Indicate whether the investment opportunity should be accepted. The Internal Rate of Return appears to be higher than the established investment opportunity hurdle rate of 15 percent therefore it would be a good idea to accept this investment opportunity. Exercise 24-6A Determining net present value Travis Vintor is seeking part-time employment while he attends school. He is considering purchasing technical equipment that will enable him to start a small training services company that will offer tutorial services over the Internet.Travis expects demand for the service to grow rapidly in the first two years of operation as customers learn about the availability of the Internet assistance. Thereafter, he expects demand to stabilize. The following table presents the expected cash flows. Year of Operation Cash Infl ow Cash Outflow 2006 $5,400 $3,600 2007 7,800 4,800 2008 8,400 5,040 2009 8,400 5,040In addition to these cash flows, Mr. Vintor expects to pay $8,400 for the equipment. He also expects to pay $1,440 for a major overhaul and updating of the equipment at the end of the second year of operation. The equipment is expected to have a $600 salvage value and a four-year useful life. Mr. Vintor desires to earn a rate of return of 8 percent. Year ExplanationinflowsoutflowsNet Discount @8%Discounted 2006 beginningCost of equipment $ – $ 8,400 $ (8,400)1 $ (8,400) 2006Operational cash flows $ 5,400 $ 3,600 $ 1,800 0. 925926 $ 1,667 007Operational cash flows $ 7,800 $ 4,800 $ 3,000 0. 857339 $ 2,572 2007Major overhaul $ – $ 1,440 $ (1,440)0. 857339 $ (1,235) 2008Operational cash flows $ 8,400 $ 5,040 $ 3,360 0. 793832 $ 2,667 2009Operational cash flows $ 8,400 $ 5,040 $ 3,360 0. 73503 $ 2,470 2009Salvage value of equipment $ 600 $ – $ 600 0. 73503 $ 441 Net present value of Investment Opportunity $ 182 Required (Round computations to the nearest whole penny. ) a. Calculate the net present value of the investment opportunity. . Indicate whether the investment opportunity is expected to earn a return that is above or below the desired rate of return and whether it should be accepted. General rule with NPV is that if NPV of a prospective project is positive, it should be accepted. However, if NPV is negative it should not be accepted. The calculations, If correct present a positive NPV therefore the investment opportunity should be accepted. Problem 19-24A Assessing simultaneous changes in CVP relationships Green Shades Inc. (GSI) sells hammocks; variable costs are $75 each, and the hammocks are sold for $125 each.GSI incurs $250,000 of fixed operating expenses annually. Required a. Determine the sales volume in units and dollars required to attain a $50,000 profit. Sales = Contribution Margin per Unit = Revenues per Unit – Variable Expenses per U nit = 250,000 + 50,000/125 – 75= 6,000 in units Verify your answer by preparing an income statement using the contribution margin format. Break-even Sales Dollars = Sales Price per Unit ? Break-even Sales Units Break-even Point in Sales Dollars = 125 * 6000 = 750,000 Income Statement Green Shades Inc. As of October 17, 2012 Sales750,000 Variable Costs(450,000)Contribution Margin300, 000 Fixed Costs250,000 Net Income 50,000 b. GSI is considering implementing a quality improvement program. The program will require a $10 increase in the variable cost per unit. To inform its customers of the quality improvements, the company plans to spend an additional $20,000 for advertising. Assuming that the improvement program will increase sales to a level that is 3,000 units above the amount computed in Requirement a, should GSI proceed with plans to improve product quality? Support your answer by preparing a budgeted income statement. Income Statement Green Shades Inc. As of October 17, 2 012Sales1,125,000 Variable Costs(765,000) Contribution Margin360, 000 Fixed Costs(270,000) Net Income 90,000 The company might want to consider going forward seeing the likelihood of profitability. c. Determine the new break-even point in units and sales dollars as well as the margin of safety percentage, assuming that the quality improvement program is implemented. Fixed Costs/Contribution Margin per Unit = 270,000/ 125-85 = 6750 Break-even Sales Dollars = Sales Price per Unit ? Break-even Sales Units Break-even Point in Sales Dollars = 125 * 6750= 843,750 Margin of SafetyMeasured in UnitsMeasured in DollarsSales @ Budged 90001125000 Break Even6750843,750 Margin2250281,250 281250/1125000 =. 25 or 25% Problem 18-17B Process cost system cost of production report At the beginning of 2004, Dozier Company had 1,800 units of product in its work in process inventory, and it started 19,200 additional units of product during the year. At the end of the year, 6,000 units of product were in t he work in process inventory. The ending work in process inventory was estimated to be 50 percent complete. The cost of work in process inventory at the beginning of the period was $9,000, and $108,000 of product costs was added during the period.Required Prepare a cost of production report showing the following. a. The number of equivalent units of production. Equivalent units of production ACTUALEquivalent Beginning 1,800 Additional units of product19,200 Total21,000 Ending6,000 @50%3,000 To be transferred15,000 @100%15,000 Total21,00018,000 b. The product cost per equivalent unit. Beginning is 9,000 added to production of 108,000 to total 117,000 c. The total cost allocated between the ending Work in Process Inventory and Finished Goods Inventory accounts. 117,000/18,000 = 6. 50 cost per unit 15000*6. 50 = 97,500 finished goods 000 of equivalent units above*6. 50= 19,500 Total 117,000 Problem 15-17A Identifying cost behavior Required Identify the following costs as fixed or varia ble. Costs related to plane trips between San Diego, California, and Orlando, Florida, follow. Pilots are paid on a per trip basis. a. Pilots’ salaries relative to the number of trips flown. variable b. Depreciation relative to the number of planes in service. variable c. Cost of refreshments relative to the number of passengers. variable d. Pilots’ salaries relative to the number of passengers on a particular trip. ixed e. Cost of a maintenance check relative to the number of passengers on a particular trip. fixed f. Fuel costs relative to the number of trips. variable National Union Bank operates several branch offices in grocery stores. Each branch employs a supervisor and two tellers. g. Tellers’ salaries relative to the number of tellers in a particular district. variable h. Supplies cost relative to the number of transactions processed in a particular branch. variable i. Tellers’ salaries relative to the number of customers served at a particular br anch. Fixed j.Supervisors’ salaries relative to the number of branches operated. Fixed k. Supervisors’ salaries relative to the number of customers served in a particular branch. Fixed l. Facility rental costs relative to the size of customer deposits. Fixed Costs related to operating a fast-food restaurant follow. m. Depreciation of equipment relative to the number of restaurants. variable n. Building rental cost relative to the number of customers served in a particular restaurant. Fixed o. Manager’s salary of a particular restaurant relative to the number of employees.Fixed p. Food cost relative to the number of customers. variable q. Utility cost relative to the number of restaurants in operation. variable r. Company president’s salary relative to the number of restaurants in operation. Fixed s. Land costs relative to the number of hamburgers sold at a particular restaurant. Fixed t. Depreciation of equipment relative to the number of customers served at a particular restaurant. fixed Exercise 15-6B Fixed versus variable cost behavior Professional Chairs Corporation produces ergonomically designed chairs favored by architects.The company normally produces and sells from 5,000 to 8,000 chairs per year. The following cost data apply to various productions activity levels. Number of Chairs5,0006,0007,0008,000 Total costs incurred Fixed$ 84,000 Variable 60,000 Total costs$144,000 Per unit chair cost Fixed$16. 80 Variable12. 00 Total cost per chair$28. 80 Required a. Complete the preceding table by filling in the missing amounts for the levels of activity shown in the first row of the table. b. Explain why the total cost per chair decreases as the number of chairs increases.Exercise 15-12B Effect of cost structure on projected profits Logan and Martin compete in the same market. The following budgeted income statements illustrate their cost structures. Income Statements Company Logan Martin Number of Customers (a) 160 160 Sales Reven ue (n x $75) $12,000 $ 12,000 Variable Cost (n x $0) 12,800 Contribution Margin 12,000 (800) Fixed Cost (6,400) 0 Net Income (Loss) $ 5,600 $ (800) Required a. Assume that Logan can lure all 80 customers away from Martin by lowering its sales price to $75 per customer.Reconstruct Logan’s income statement based on 160 customers. b. Assume that Martin can lure all 80 customers away from Logan by lowering its sales price to $75 per customer. Reconstruct Martin’s income statement based on 160 customers. c. Why does the price-cutting strategy increase Logan’s profits but result in a net loss for Martin? This is so in that when sales to 160 clients at 75 (12,000), more revenue is produced as opposed to sales to a lesser amount (80 clients) at 125 (10,000). Fixed costs contributes to Logans increases in sales revenue. Exercise 16-9A Allocating overhead cost to accomplish smoothingMimosa Corporation expects to incur indirect overhead costs of $72,000 per month and direc t manufacturing costs of $11 per unit. The expected production activity for the first four months of 2007 is as follows. January February March April Estimated production in units 4,000 7,000 3,000 6,000 Required a. Calculate a predetermined overhead rate based on the number of units of product expected to be made during the first four months of the year. MonthJanuaryFebruaryMarchApriltotalEstimated production in units 400070003000600020000 72000*4/20,000=14. 40 per unit b. Allocate overhead costs to each month using the overhead rate computed in Requirement a. MonthJanFebMarchAprilTotal Rate14. 4014. 4014. 4014. 40 Base4,0007,0003,0006,000 Cost57,600100,80043,20086,400288,000 c. Calculate the total cost per unit for each month using the overhead allocated in Requirement b. MonthUnits (A)Overhead (B)Cost (A*11)TotalCost Per Unit (d/a) Jan4000576004400010160025. 40 Feb70001008007700017780025. 40 March300043200330007620025. 40 April6000864006600015240025. 40

Discussion Board Case Study Example | Topics and Well Written Essays - 250 words

Discussion Board - Case Study Example In other words, Cole and Driscoll acknowledge that philosophy alone cannot revolutionize the mindset of a church organization when practice and identifiable roles are lacking. Another interesting similarity involves the impact of roles on leaders especially when they are imparting philosophical objectives upon the followers. Unlike Driscoll’s On Church Leadership that is often guided by religious doctrines and mores, organic contexts are free of dogmas. Therefore, both writers note that religious and secular settings should not hinder the nurturing of new leaders within the church. Alternatively, in organic leadership, according to Cole, mentors and re-energizes the follower by creating new practices and philosophies (Cole, 2009). Driscoll argues that church management is often hindered by lack servant leadership and succession plans by pastors. Interestingly enough, the writers might join hands in streamlining the ministry through recruitment of new followers dedicated to becoming leaders. This is through the empowerment of others as a key step toward enhancing the overall leadership vacuum. It implies that leadership debate by the two writers dem onstrates the shifting demographics determined mostly mentorship programs and strategic servant

Tthe Role of the Fashion Buyer Essay Example | Topics and Well Written Essays - 1500 words

Tthe Role of the Fashion Buyer - Essay Example The essay "Tthe Role of the Fashion Buyer" concerns the fashion buyer. In this perspective, the roles of a merchandiser and a buyer are complementary but deviate to distinct paths. In a traditional aspect, buyers focus on the visual aspects of garments while merchandising focuses on the analytical and numerical aspects of garments. A buyer’s principal objective pertains to identifying market appropriate garments that can as well satisfy the company’s profit requirements. This overall responsibility split into several roles. To begin with, it is crucial to consider types of buying roles in terms of high street and high end perspective. This splits in terms of retailers, wholesalers and manufacturers. In high street fashion, a buyer may be involved with stocking a shop that deals with designer brands. However, high street fashion deals with other garments apart from designer brands. In a multiple retail store, a buyer would concern with a whole process of product developm ent and arranging delivery of finished products. In independent clothes’ retailing, a buyer purchases garments from wholesalers and sell at one’s suitable price. In terms of a multiple retail store, a buyer possesses several specific tasks. To begin with, a buyer should select a range of garments that satisfy an optimum profit plan. Target margin refers to the profit that occurs after deductions of discounts and unsold stock. In this sense, a buyer’s task pertains to maximizing sales, of purchased stock, and minimizing unsold stock. Besides, a buyer should consider specific profit margin for single products. This necessitates that a buyer works with a merchandiser for a proper mix of stock. In addition, they observe trends of other businesses for interpretation to target customers. In addition, a buyer has a task of identifying a reliable supply base. Buyers must be knowledgeable of ineffective suppliers’ effect on sales and eventual profits (Jackson & Sh aw 2000, p. 67). More importantly, it is vital for a supplier to consider quality in terms of the cost that the supplier imposes. Furthermore, a buyer should consider the reputation of a manufacturer and supplier in terms of unethical practices. The media are so sensitive that it can pull down a major fashion store because of such an affiliation. After choosing a dependable supplier, a buyer considers the input from entities such as design garment technology and merchandising. This necessitates a process whereby the buyer negotiates of cost prices to supplies. This requires a buyer to possess skills of negotiation in terms of levers. Besides, buyers should evaluate and research on relevant and research market (Entwistle 2009, p. 57). This information is so diverse that it should include future fashion trends, past and current sales. In addition, the buyer should evaluate a consumer’s closest need. Buyers should also check competitor stores for evaluation of garments and price s. Besides, buyers should establish communication channels with the management, suppliers and product teams. For instance, supplier communication is vital for realistic, accurate and realistic about the specific terms of a placed order. Product range entails significant presentation in which creative details are clearly evaluated. In addition, buyers have the mandate of considering supplies within the constraints of a store’s budget. Other parameters include consideration such as historical orientation on sales and color trends. In addition, a

What is the Divine Command Theory and How Might Socrates' Dilemma Be Essay

What is the Divine Command Theory and How Might Socrates' Dilemma Be Supposes to Undermine it - Essay Example In his dilemma, Socrates asks the following questions: Are God’s orders morally superior because they are ethically acceptable? On the other hand, are they ethically righteous because God commands them? It is in response to this question that the DCT comes across intricacy. A supporter of the divine command theory might assert that an act is ethically correct because God orders its existence. Conversely, the inference of this response is that if God commanded something different from what is the norm, doing so would be morally correct. Human beings would be required to act so because God ordered its occurrence. The setback to this response to Socrates’ question, then, is that God’s orders – the fundamentals of morality – result in becoming illogical, which then call for ethically reprehensible actions to become ethically obligatory. Socrates’ assertions, hence, eliminate the rational validity of God being obedient. In addition, the fact that God orders something because it is right and is palpable to Him in His infinite wisdom, evades the arbitrariness of the preceding alternative but introduces a new problem which brings us back to the start. If God commands something because it is right, accepting an argument that has deserted a religious concept of right and wrong is morally acceptable. All these propositions will lead an advocate of the divine command theory into an ethically uncomfortable field. Furthermore, delving into the ED, one could argue that it is a false dichotomy since mean and evil are not independent of each other. God’s ethical commands, then, would be ethically acceptable because God is the objective moral remedy by which everything is measured. Hence, he cannot do an arbitrary act. To clarify, God may even decide that...This view is one that binds morals and religion as one. This often provides a comfort zone for most people as it presents a solution to darned arguments on moral relativism and the detachment of ethics. This theory also asserts that morality is somehow reliant upon God and that moral accountability consists in deference to God’s commands. The clear content of these divine commands differs according to the religion and the precise views of an individual divine command theorist; all versions of the theory hold in common the claim that morality and ethical obligation depends on God in the end. The issue of the probable links between religion and morals is of interest to ethical theorists, as well as those of religion, but it also guides us to regard the function of beliefs in humanity and the nature of moral consideration. Given this, the arguments presented for and against DCT have both hypothetical and realistic significance. This paper starts by vividly defining DCT, looking into Socrates’ refutations of the theory, while also explaining how his dilemma might undermine the DCT and how the theory is still salvageable in spite of Socrates†™ critique. We finally end this with a clear conclusion that gives a summary of the discussion. Some of the renowned religious thinkers such as St. Thomas Aquinas discarded the divine command theory because of the mere rational dilemmas presented here.