Broadening Your Prospective Essay

1. Compute the activity-based overhead rate for each activity cost pool. Activity-based overhead is determined by dividing estimated overhead by the estimated cost drivers. Activity cost Pool Estimated Overhead /Cost drivers=ACB Overhead Rate Market analysis 1,050,00015,000$70 Product Design2,350,0002,500$940 Product development3,600,00090$40,000 Prototype testing1,400,000500$2,800 2. How much cost would be charged to an in-house manufacturing department that consumed 1,800 hours of market analysis time, was provided 280 designs relating to 10 products, and requested 92 engineering tests? The total charged to an in-house manufacturing department would be $1,046,800. This dollar amount is determined by multiplying the overhead rates of each activity to the amount consumed for that activity and added together for a total. (1,800*70= 126,000), (280*940=263,200) (10*40,000=400,000), (2,800*92=257,600) 3. How much cost would serve as the basis for pricing an R&D bid with an outside company on a contract that would consume 800 hours of analysis time, require 178 designs relating to 3 products, and result in 70 engineering tests? $539,320 would serve as the basis for pricing an R&D bid with an outside company because that dollar amount is the breakeven point. (800*70=56,000), (178*940=167,320), (3*40,000= 120,000), (70*2,800=196,000) 4. What is the benefit to Ideal Manufacturing of applying activity-based costing to its R&D activity for both in-house and outside charging purposes? The benefit to Ideal Manufacturing of applying activity-based costing to its R&D activity for both in-house and outside charging purposes is it will allow the company to gain control of the operating costs of the department. Activity-based costing allows a company to appropriately assign overhead head cost. For example, Ideal manufacturing activities fell into four pools and activity-based costing helped the company to properly allocate its overhead dollars. Under using or over using overhead dollars means the company has to supplement those funds from or to another activity which is a waste to the company. The basis of activity-based costing is to assign cost only to those activities of a product that is actually using the activity in essences cutting costs. This is not only a benefit to Ideal Manufacturing but to any company that is looking to become more efficient and effective.

Sociology Definitions

Culture: All that human beings learn to do, to use, to produce, to know, and to believe as they grow to maturity and live out their lives in the social groups to which they belong. Culture Shock: The reaction people may have when encountering cultural traditions different from their own. Culture Universal: Forms or patterns for resolving the common, basic, human problems that are found in all cultures. Culture universals include the division of labor, the incest taboo, marriage, the family, rites of passage, and ideology. Material Culture: All the things human beings make and use, from small handheld tools to skyscrapers. Non-Material Culture: The totality of knowledge, beliefs, values, and rules for appropriate behavior that specifies how people should interact and how people may solve their problems. Norms: Specific rules of behavior that are agreed upon and shared within a culture to prescribe limits of acceptable behavior. Mores: Strongly held norms that usually have a moral connotation and are based on the central values of the culture. Folkways: Norms that permit a rather wide degree of individual interpretation as long as certain limits are not overstepped. Folkways change with time and vary from culture to culture. Ideal Norms: Expectations of what people should do under perfect conditions. The norm that marriage will last â€Å"until death do us part† is an ideal norm in American society. Real Norms: Norms that allow for differences in individual behavior. Real norms specify how people actually behave, not how they should behave under ideal circumstances. Value: A culture’s general orientations toward life; its notion of what is good and bad, what is desirable and undesirable. Sapir-Whorf Hypothesis: A hypothesis that argues that the language a person uses determines his or her perception of reality. Cultural Lag: A situation that develops when new patterns of behavior conflict with traditional values. Cultural lag can occur when technological change (material change) is more rapid than are changes in norms and values (nonmaterial cultural). Subculture: The distinctive lifestyles, values, norms, and beliefs of certain segments of the population within a society. Types of subcultures are religious, age, regional, deviant, occupational. Rites of Passage: Standardized rituals that mark the transition from one stage of life to another. Ways that Culture is transmitted- Mechanism of Cultural Change-Diffusion: The movement of cultural traits from one culture to another. Reformulation: A trait is modified in some way so that it fits better in its new context. Innovation: Any practice or tool that becomes widely accepted in a society. Selectivity: A process that defines some aspects of the world as important and others as unimportant. Selectivity is reflected in the vocabulary and grammar of language. Taboo: A sacred prohibition against touching, mentioning, of looking at certain objects, acts, or people. Symbol: Objects that represents other things. Unlike signs, symbols need not share ant of the qualities of whatever they represent. Ethnocentrism: The tendency to judge other cultures in terms of one’s own customs and values. Cultural Relativism: The positions that social scientists doing cross-cultural research should view and analyze behaviors and customs within the cultural context in which they occur. Ideology: A set or interrelated religious or secular beliefs, values, and norms justifying the pursuit of a given set of goals through a given set of means.

The effects of greenhouse gas Essay Example | Topics and Well Written Essays - 1000 words

The effects of greenhouse gas - Essay Example Discussion The destruction of the natural order of the environment through green gas emissions will have far-reaching ramifications on the survival of other living things and human safety on the planet. Many of the adverse natural calamities that have been witnessed in the modern times are largely attributed to the greenhouse gas emissions (Environment Canada, 2012). In terms of the environmental impacts, there is a high expectation of continued rise in the average annual temperatures around the entire globe. The rise in temperatures will lead to the melting of the melting of sea ice and a decrease in snow. It is also expected that the rising temperatures will have the effect of reducing the volume of glacier coverage and thaw the levels of permafrost in the Arctic. As a result, sea levels will rise above their current levels and increase the possibilities of coastal flooding. Flooding is generally disruptive to communities living along the coastlines and other economic activities su ch as tourism. Tourism is a major contributor to the economic development of many countries. Adverse disruptions of this sector could indirect contribute towards a rise in global poverty and general underdevelopment. The frequency and severity of storms and heat waves are likely to increase as the world continues to experience the effects of green gas emissions. For instance, the devastation of storms and heat waves has already been experienced in countries such as the United States, Canada, Cuba, Haiti, Mexico, and many other parts of the world (Maslin, 2002). The effects of the storms, hurricanes, tsunamis, have been devastating in terms of the loss of human life, animals, and property. Infrastructure in many of the affected parts has been rendered into states of disrepair in the aftermath of the storms. The natural calamities have also been disruptive to natural order particularly in the manner in which they destroy ecosystems and threaten the survival of certain species within t he ecosystems. Scientists predict that global warming will adversely affect the lives of many wild animals that are accustomed to cold temperatures. In the long run, the world might witness a drastic decline in the population of polar bears and other animals that are naturally accustomed to cold weather. Source: World View of Global Warming. The green gas emissions will have significant impacts on the health of human populations in many parts of the world. Canada and the United States are mentioned as some of the places that will face significant health challenges with particular regard to the elderly and children. The rise in temperature will affect their bodies defenses in ways that could subject them to various diseases and health complications (Dinc?er, 2010). Such effects will also extend to the areas of basic comfort in ways that would make it difficult for the people to engage in constructive activities as they will not easily adjust to the weather and climatic changes. Healt h analysts contend that some of the factors that will affect the populations will likely result from the inability of the physiological processes to adjust to new environmental realities as conditioned by a surge in the global temperatures. Biologists link the status of health to environmental conditions within the understanding of human adaptation. The danger of dehydration remains a reality in the wake of

Role of Engineers in Sustainable Construction Assignment

Role of Engineers in Sustainable Construction - Assignment Example Architectural engineers have a tremendous responsibility when it comes to sustainable development, particularly its implementation, because of their central role in construction, as well as their skills and knowledge (Donnelly & Boyle, 2006: p149). This report seeks to examine the aspects required to construct a sustainable building for Apple Corporation. The report will focus on the issues that the Apple building must take into consideration in keeping with the sustainability of construction pioneered in Sydney’s walking tour. First, the engineers must assess the CO2 lifecycle of concrete from the production of raw materials, their transport to the construction site, and concrete production (Park et al, 2012: p2941). This will be done with the aim of pinpointing the processes that require more effort in reduction of CO2 emissions. After this, is completed, the engineers should now use this information to come up with the appropriate concrete technologies that will reduce emis sions and improve energy efficiency. Finally, the engineers will also have to design a diagrid faà §ade that increases the energy efficiency and sustainability of the Apple building by reducing electricity needs. ... According to Park et al, the process of concrete production is divided into various stages, including raw material production, material transportation, and concrete production, all of which must be assesses to reduce emissions (Park et al, 2012: p2942), as shown in appendix 1. Park et al (2012), build on Donnelly & Boyle’s assertion on the importance of architectural engineers in sustainable construction by asserting that they will have to assess the CO2 emissions in concrete lifecycle, especially as they seek to increase the compressive strength of concrete. This can be done through computing for the emitted CO2 and consumed energy for production of cement, admixture, and aggregate as shown in appendix 2. During transportation, the fuel used by trucks, distance travelled, and their fuel efficiency is important. Finally, with regards to production, the total consumption of energy and CO2 emission is measured for the storage, transportation, measurement, and mixing stages (Park et al, 2012: p2943). These emissions are assessed with the aim of reducing emissions and improving sustainability of the environment. The engineers will also have to come up with ways to accurately assess these emissions during the construction of the Apple building so as to ensure that it fits within the confines of allowed emissions in the area covered by the Sydney walking tour. In this case, the engineers will have to analyze the emissions from the cement, coarse aggregate, fly ash, blast furnace slag, water, fine aggregate, and water with reduction of admixture in different proportions (Park et al, 2012: p2944). The engineers will also be required to analyze the lifecycle of CO2 emissions. Taking into account the lifecycle of

Discussion Questions #3 and #4 Personal Statement

Discussion Questions #3 and #4 - Personal Statement Example This has become an accepted economic activity in some countries bringing about a heated debate in some areas as to whether it is moral or not. Aesthetics are not left behind. The dressing codes of people are aimed at attracting the attention of others. In some areas, some clothes are not acceptable especially by females as they are seen to expose them naked hence entice the male counterparts to desire them sexually. This is seen as dangerous to the society because of several sexually transmitted diseases that can potentially claim lives of people thereby drastically reducing human population (White, 2004, p. 116). Zero population growth refers to the situation where there is no growth in human population. It technically occurs when the number of babies born is equal to the number of people dying. It could be reasonable for the world’s global growth since it makes it possible to predict and plan effectively for both the current and future populations. However, it is not attainable since there are different policies in different countries regarding issues of

The Greater Freedom Essay Example | Topics and Well Written Essays - 1000 words

The Greater Freedom - Essay Example To address the intricacies arising from the freedom of expression, several considerations will be put in place. To begin with, the influence of the political class on judicial proceedings will be limited or completely prohibited. In China, Woodman (2015) asserts that the freedom of expression is accorded selectively depending on the social standing or due to the subjectivity of a powerful political figure. The judiciary is thus not autonomous, and prevalence of justice is sabotaged. Secondly, the government will be held accountable through democratic platforms. Margaritis (2013) illustrates how Greece protects the presidency against criticism by all means regardless of the position of the country. The author postulates that such provisions ought to be overturned to allow critics to express their opinions about the leadership of their country legally. Lack of questioning or critique of the government breeds corruption and other dubious deals whose burden and effects are borne by the c itizens. At the very least, these two approaches and foreign precedents are fundamental in strengthening the freedom of expression.Also, it will be beneficial to carry over the First Amendments into the new nation. This is because the amendments were made at a time when the United States was experiencing a lot of turbulence due to the then government’s discrimination against those who defied its rulings no matter how weird they were. It was during this period that the people were allowed to be affiliated with their religious groups of choice.

Convertible Debentures Essay Example | Topics and Well Written Essays - 250 words

Convertible Debentures - Essay Example Some small companies are not able to meet the financial parameters for raising equity; thus, convertible debentures are issued instead of selling shares of stocks (Market Outbox par.3). Another motive of corporations for issuing convertible debentures is that they are able to raise equity without giving up control of ownership until such time that the debentures are converted into shares of stock. Furthermore, with debentures, the assets of the company will not be tied up unlike other forms of debt which require assets as collateral for the loan (Business Finance ,par.2). It is believed that issuing convertible debentures is a good alternative for companies who want to raise capital in short term intervals. It is win-win solution for both the issuer and the investor. It is attractive to investors because of the guaranteed interest payments and an option to convert to equity if the price of the stocks goes up. The company on the other hand is able to enjoy lower interest payments and can offer their shares at a premium based on the present value in the