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Mat 540

TQuantitative Methods †MAT 540 Student Course Guide Prerequisite: MAT 300 Quarter Meeting Days/Time Instructor Phone Instructor E-mail Instructor Office Hours/Location Academic Office Phone Number Strayer Technical Support INSTRUCTIONAL MATERIAL †Required ( including all compulsory programming) 1-877-642-2999 Taylor, B. M. (2010). Prologue to the board science (tenth ed. ). Upper Saddle River, NJ: Pearson/Prentice Hall. QM for Windows and Treeplan add-on for Excel. This product is accessible in the Open Lab at Strayer grounds, and can likewise be downloaded from the reading material's friend site. http://wps. prenhall. om/bp_taylor_introms_10/112/28870/7390751. cw/record. html Scientific Calculator INSTRUCTIONAL MATERIAL †Supporting The accompanying assets give extra foundation and supporting data for this course. There is no compelling reason to buy these things for the course. Buglear, J. (2005) Quantitative techniques for business: the a to z. Oxford, U. K. : Elsevi er Butterworth-Heinemann. Anderson, D. R. , Sweeney, D. J. , Williams, T. A. , Camm, J. D. , Martin, R. K. (2010) Quantitative strategies for business. (eleventh Ed. ) Mason, OH: South-western (Cengage). http://www. msubillings. edu/BusinessFaculty/Harris/LP_Problem_intro. tm Dilgard, L. A. (2009, Summer) Worst estimating rehearses in corporate America and their answers †contextual investigations. Diary of Business Forecasting, 28 (2), 4 †13. Recovered from EBSCO-Host Business Premier database. Begley, S. (2004, April 23). Did You Hear the One About the Salesman Who Traveled Better? The Wall Street Journal (Eastern Edition), p. B. 1. Recovered from ProQuest National Newspapers Expanded database. COURSE DESCRIPTION Applies quantitative techniques to frameworks the executives (Decision Theory), and additionally strategies for dynamic concerning examining, arranging, and dissecting observational information. MAT540 Student Version 1122 (11-29-2011) Final Page 1 of 19 COURSE OUTCOMES Upon the fruitful finish of this course, the understudy will have the option to: 1. Depict the job of quantitative techniques in business dynamic. 2. Dissect dynamic issues electronically. 3. Make measurable investigation of recreation results. 4. Apply the most suitable estimating technique for the properties of the accessible information. . 5. Take care of straight programming issues. 6. Make affectability investigation on straight programming model parameters. 7. Apply straight programming models to extend the executives applications. 8. Tackle whole number programming issues. 9. Create answers for transshipment issues. 10. Use innovation and data assets to inquire about issues in Management Science 11. Convey issues in Management Science. COURSE EXPECTATIONS To acquire the most profit by this class: ? Follow Strayer University’s approaches and methods just as those particular to this class. o Class explicit data can be found inside the â€Å"Class Information† area inside the Student Center. Week after week COURSE SCHEDULE The week by week plan beneath portrays the learning exercises that will assist you with accomplishing the course results recorded above and the assignments that will be utilized to quantify your authority of the results. Every week is separated into segments comprising of readings, talks, exercises and assignments. For chose assignments, you will discover a rubric that will be utilized to assess your exhibition. Every week is partitioned into segments comprising of exercises including readings, talks and conversations, tests, and assignments. WEEK 1 Course result in center: ? Depict the job of quantitative strategies in business dynamic. ? Use innovation and data assets to explore and convey issues in Management Science. Supporting themes: ? The executives science way to deal with critical thinking MAT540 Student Version 1122 (11-29-2011) Final Page 2 of 19 ? ? ? ? ? ? ? ? ? ? Model structure: equal the initial investment examination Computer arrangement Management science demonstrating strategies Business use of the board science methods Management science models in choice emotionally supportive networks Types of likelihood Fundamentals of likelihood Statistical autonomy and reliance Expected worth The ordinary circulation Week after week Activities: Reading: ? Part 1, Management Science ? Section 11, Probability and Statistics ? Survey Syllabus Parts I and II Assignments: ? Complete Week 1 Quiz Course Lectures: ? ? ? ? Talk/conversation on staff presentation, course outline ,and desires Activity †Student presentations Lecture/conversation on: Overview of Management science; insights and likelihood e-Activity †Probability in your calling ? Do you use likelihood in your calling? More than likely you do. For instance, in the heath field you could state that 1 of every 4 ladies conceive an offspring by c-segment (Parenting, May 2005). This implies the likelihood of conceiving an offspring by c-area is 1/4 = 0. 25 = 25%. Comparable probabilities could be found in different callings. Utilizing your preferred internet searcher, discover a case of likelihood being utilized in your picked calling. Clarify the model and make certain to refer to the wellspring of the data plainly. Task: Quiz 1 Please take the test in the course shell for Week 1 that covers the material in Chapters 1 and 11. This is very easy to read, coordinated test that must be taken once with a period breaking point of MAT540 Student Version 1122 (11-29-2011) Final Page 3 of 19 60 minutes. The test comprises of a blend of valid/bogus, various decision, and issue inquiries for an aggregate of twenty inquiries, ten from every section. Each question is worth 2 focuses. WEEK 2 Course result in center: ? Investigate dynamic issues electronically. Supporting themes: ? Parts of dynamic ? Dynamic without probabilities ? Dynamic with probabilities ? Choice investigation with extra data Weekly Activities: Reading: ? Section 12, Decision Analysis Assignments: ? Complete Week 2 Quiz Course Lectures: ? ? Talk/conversation on parts of dynamic through choice trees. Action †Decision Tree o Explain the pieces of a choice tree. o What are a few advantages of utilizing choice trees? o In what ways can choice trees be utilized for business choices? Name some genuine models. Talk/conversation on dynamic without probabilities; dynamic with probabilities. Movement †Probability and Decisions o How does the study of likelihood influence choices? Why? ? ? Task: Quiz 2 Please take the test in the course shell for Week 2 that covers the material in Chapters 11 and 12. This is very easy to read, coordinated test that must be taken once with a period breaking point of 60 minutes. The test comprises of a mix of valid/bogus, different decision, and issue inquiries for a sum of twenty inquiries. Each question is worth 2 focuses. MAT540 Student Version 1122 (11-29-2011) Final Page 4 of 19 WEEK 3 Course result in center: ? Make measurable examination of recreation results. ? Use innovation and data assets to investigate issues in Management Science. Supporting subjects: ? The Monte Carlo process ? PC reenactment with exceed expectations spreadsheets ? Reenactment of a lining framework ? Consistent likelihood dispersions ? Measurable examination of reproduction results ? Confirmation of the reproduction model ? Zones of recreation application Weekly Activities: Reading: ? Section 14, Simulation ? Assignments: ? Complete Week 3 Case Assignment Course Lectures: ? ? Talk/conversation on The Monte Carlo process; PC reenactment with exceed expectations spreadsheets Activity †Pseudorandom numbers o Why do we use pseudorandom numbers in recreations? o How do pseudorandom numbers influence the exactness of a reenactment? Talk/conversation on measurable examination of reproduction results; check of the recreation model Activity †Simulation o Question for conversation: What is the job of factual investigation in reenactment? ? Task: Assignment #1: JET Copies Case Problem Read the â€Å"JET Copies† Case Problem on pages 678-679 of the content. Utilizing reenactment gauge the loss of income because of copier breakdown for one year, as follows: 1. In Excel, utilize an appropriate technique for producing the quantity of days expected to fix the copier, when it is unavailable, as indicate d by the discrete dispersion appeared. 2. In Excel, utilize a reasonable strategy for reproducing the interim between progressive MAT540 Student Version 1122 (11-29-2011) Final Page 5 of 19 3. 4. 5. 6. breakdowns, as per the ceaseless dispersion appeared. In Excel, utilize an appropriate technique for reenacting the lost income for every day the copier is unavailable. Set up the entirety of this to recreate the lost income because of copier breakdowns more than 1 year to respond to the inquiry posed for the situation study. In a word preparing program, compose a concise depiction/clarification of how you actualized every segment of the model. Compose 1-2 sections for every segment of the model (days-to-fix; interim between breakdowns; lost income; assembling it). Answer the inquiry presented for the situation study. How sure would you say you are that this answer is a decent one? What are the restrictions of the investigation? Compose at any rate one passage. There are two expectations for this Case Problem, the Excel spreadsheet and the composed portrayal/clarification. Kindly submit them two electronically through the dropbox. The task will be reviewed utilizing the related rubric. Result Assessed: Create factual investigation of reenactment results. Convey issues in the executives science Grading Rubric for JET Copies Case Problem There are 12 potential focuses in every one of the five rules for an aggregate of 60 focuses conceivable. Inadmissible (0 focuses) Did not submit or didn't display this segment in a fitting way 1 Developing (6 focuses) This segment was demonstrated, yet the technique as well as usage had botches that influenced the legitimacy of the model This compo

Personal Narrative Essay Topics For Middle School

Personal Narrative Essay Topics For Middle SchoolPersonal Narrative Essay topics for middle school are more than a list of basics. They are a starting point in the learning process for the entire student body. Using the topic ideas above, you can explore ideas that will help you build your skills.This year, middle school students are discovering an abundance of new ideas. There are many writing lessons available for students to learn and apply. The popularity of the AP tests and the increase in SAT and ACT scores mean that the writing skills of middle school students are more advanced than ever before. This means that there is plenty of room for personal writing as the central focus of the middle school curriculum.In the current writing environment, middle school students have a variety of teachers, activities, and programs that provide an abundance of writing experiences. With this variety of learning opportunities, it is a lot easier to see how personal writing will be one of the m ost widely used techniques in middle school. The following four personal narrative essay topics for middle school will show you how effective writing is in the classroom.When writing a short essay, middle school students will need to create clear and concise sentences. They will also need to create their own unique voice through the use of adjectives and adverbs. With the use of the four personal narrative essay topics for middle school, they will be able to understand how to communicate their thoughts clearly and concisely.A short paragraph describing their personal perspective or ideas will do. It will provide a surface-level view of their ideas. They will also find that by following this basic outline, they will be able to create strong points. Writing an essay that has the objective of helping the reader comes from the essay topic of 'How to Use Your Personal Perspective to Help Your Reader Understand Your Essay Topic.'When the objectives of the essay are clear, middle school st udents can begin writing about them. Students will find that each concept or idea will have to be explained in its own paragraph. The essay should show how the student uses the other three topics to explain the theme of the piece.In conclusion, personal narratives are not a part of the first year of the middle school curriculum. The next four essay topics for middle school are used to explore the importance of the personal voice in essay writing. They are; 'How to Create Your Own Personal Story,' 'What Is the Objective of the Essay,' 'How to Connect the Four Essay Topics,' and 'How to Use Your Personal Voice to Explain Your Essay Topic.'As you develop your skills with the first year of the writing process, your teacher will help you explore these topics and help you strengthen your ability as a writer. Personal narrative essays are a great place to start to begin the journey to becoming a skilled essayist.

How to Conjugate the German Verb Haben or To Have

The Colonization of Hawaii and Tourism Essay - 4434 Words

The Colonization of Hawaii and Tourism Since 1840 the Hawaiian Islands have been an escape to a tropical paradise for millions of tourists. People all over the world encounter alluring, romanticized pictures of Hawaiis lush, tropical vegetation, exotic animals, beautiful beaches, crystal clear water, and fantastical women. This is the Hawaii tourists know. This is the Hawai’i they visit. However, this Hawaii is a state of mind, a corporate-produced image existing on the surface. More precisely, it is an aftermath of relentless colonization of the islands native inhabitants by the United States. These native Hawaiians experience a completely different Hawaii from the paradise tourists enjoy. No one makes this as clear as†¦show more content†¦They (discourses) operate in relation to power (Hall 205). In a post-colonial setting, such as Hawai’i, the knowledge and principles conveyed by the colonizing discourse dominates society and becomes a colonizing power. The effect is the suppression of native cul ture. Hall points out that discourses often contradict one another. Discourses conflict because they are produced by different societies that have different interests, and therefore, reflect different interests. For example, the native Hawaiian communal society does not place interest on the personal gain that is the foundation of capitalism. Therefore, it is not surprising that the native Hawaiian discourse of tourism is different from the United States capitalist discourse of tourism. To fully understand the native Hawaiian discourse of tourism, it is necessary to know how it has developed. The suffering produced by the tourist industry began with the emergence of the haole, or white settler. The first explorer to discover and colonize Hawaii was Captain James Cook in 1778. With him he brought capitalism, modern political ideas, Christianity, and the most devastating of all, diseases. The West (Europe) imposed its superior ideology on the native Hawaiian, primitive culture. Hall explains that when Europe brought its own cultural categories, languages, images, and ideas to the New World, it tried to fit the New World into existing frameworks, classifying it according to its (European)Show MoreRelatedEffects Of Colonization On The Hawaiian Environments950 Words   |  4 PagesT/Th 4pm 05/27/2016 The Effects of Colonization on the Hawaiian Environments Hawaii has always been a beautiful flourishing place, but since the first arrival of outsiders, the local flora and fauna have been greatly affected. Hawaii is located in one of the most secluded parts of the world, being thousands of miles from the closest land mass. For an excessive amount of time Hawaii lived in isolation. The arrival of Captain Cook in the 18th century impacted Hawaii instantly. Like any arrival of westernersRead MoreLovley Hula Hands1259 Words   |  6 Pages100 13 March 2014 The Prostitution of the Hawaiian Islands Lovely Hula Hands: Corporate Tourism and the Prostitution of Hawaiian Culture written by Haunani Kay Trask was written in 1993. Trask wrote this paper to inform Americans about what she thinks of tourism, a â€Å"colonial imposition† towards the Hawaiian culture. Trask incorporates ethos, pathos and logos throughout her essay to show how tourism effects these three points in the Hawaiian culture: The homeland, the language and dance of theRead MoreThe Trans Oceanic Movement Of People Of The Pacific2452 Words   |  10 PagesAs we have learned throughout our semester from the many coursework assigned, we know the trans-oceanic movement of people of the Pacific coordinates hand in hand with native and settlers sexualities. We learned that the through past and current colonization, the Pacific has been conceptualized from Euro-Americans. As far as literacy, visual, and audiovisual from the media has helped create a representations of how the rest of the world acknowledge the P acific. Through, the countless articles, textbookRead MoreTrends In Technology1062 Words   |  5 Pagesinvestors. SpaceX founder Elon Musk has frequently released ambitious announcements in recent years regarding his plans for Mars. His latest aspiration is to send a Tesla Roadster into Mars’ orbit because it is an entertaining thought. Space colonization is not solely a race to make history for billionaires like Musk and Jeff Bezos, there is real research taking place in laboratories and on college campuses. Their research is turning an ideological trend into a future reality. Space robotics researcherRead MoreKnown To Many As The ‘Melting Pot,’ The United States Consists1770 Words   |  8 PagesFilipinos or Pinoys, as some like to call themselves. Due to its 400-year colonization by Spain and the United States, the Filipino American populace increased after the Philippines became a territory under U.S. control. The last Asiatic group to migrate to the United States, the Filipinos have contributed to the American society through a variety of occupations, such as sailors or nannies. Moreover, the U.S. colonization of the Philippines from 1900-1934, encouraged a mass of Filipinos to settleRead MoreImpact and Control of the Brown Tree Snake as an Invasive Species2679 Words   |  11 PagesTree Snake, and the impact this species has had on Guam. Potential ways to resolve and control the ecological and economic impacts of the Brown Tree Snake on Guam and efforts to prevent new invasions by this species on other Pacific islands including Hawaii will also be reviewed. Background and History The Brown Tree Snake is well-known for the intense ecological impacts it has had on vertebrate life with its postwar arrival on the island of Guam (Rodda, G. H., amp; Savidge, J. A., 2007). AroundRead MoreIlocos History2850 Words   |  12 PagesThe Ilocano history reveals his struggles and victories – in battles for colonial independence from Spain and America, to Philippine leadership. The new Ilocano searched for greener pastures towards new lands local and foreign - Palawan, Mindanao, Hawaii, the United States and Greece. Geographical Location Ilocos Norte is located in the northwestern part of Luzon and is geographically situated between 170-43’ and 180-29’ north latitudes and 1200-25’ and 1200-58’ east longitudes. It is boundedRead MoreTrobriand Islanders-Malinowski and Weiner10855 Words   |  44 Pagesmovement. Her main informant Vanoi was himself caught up in this struggle, shifting [pic] ― 41 ― his allegiance between the two main camps on several occasions. But this fight over Trobriand tradition and its relation to economic development and tourism is not a part of Weiners study, being seen primarily as a disturbing threat to her main lines of enquiry (1976, xix–xx; but see Weiner 1982b).[4] These conflicts deserve to be considered, however, since as Young suggests (1979, 19), tradition itselfRead MoreDefination of Globalisation12291 Words   |  50 Pagessocial status, cultural background, and ethnic and religious affiliation provide the background that determines how globalization is interpreted. In 1995, Martin Khor, President of the Third World Network 2 in Malaysia, referred to globalization as colonization. Concurrently, Swedish journalist Thomas Larsson, in his book The Race to the Top: The Real Story of Globalization (2001), stated that globalization: â€Å"is the process of world shrinkage, of distances getting shorter, things moving closer. It pertainsRead MoreMidterm Review Essay9272 Words   |  38 Pages | e) | were settled along the railroad lines of the Union Pacific. | | | 1 / 1 point | 12.) The economic development of the American West was based on: Question options: | a) | farming solely. | | b) | lumber, mining industries, tourism, and farming. | | c) | the continued reliance on self-sufficient farming. | | d) | transportation modes other than the railroad. | | e) | the cooperation of the Plains Indians. | | | 1 / 1 point | 13.) What did hunters shoot while

Management Accounting Management Structure and Functions

Question: Discuss about the Management Accounting for Management Structure and Functions. Answer: 1. The cost structure is referred to as the all type of cost a business incurs to operate. It also states the proportion of fixed and variable costs that a business has in its total costs (DRURY 2013). If the business follows, a cost based pricing strategy then the cost structure is useful in calculating price. The cost structure is an important management accounting concept that helps management to identify areas to improve its cost structure and function (De Zoysa et al. 2014). In the given case, Brown Bakery Company is in the manufacturing of baked foods for over 25 years. The company initially had three product lines bread, meat pie and sausage rolls and over the 25 years it has added various other low volume products like gluten free bread, vegetarian quiches and fruit tarts. The production procedure applied by the company has also changed over the years. The company at its initial stage primarily relied on labor and simple machineries. The operation of the company has also shifted from labor-intensive techniques to machine intensive techniques. The production process of low volume products are complex so it required the company to set up extra machineries. Further, the company has introduced computer controlled mixings oven thereby replacing direct labor earlier required (Chak and Fung 2015). The change in the production process and products has caused the cost structure of the company to change. The company initially had high labor costs now it has high depreciation costs. The high depreciation costs are due to heavy reliance the company places on machinery for production (Garcia 2015). The direct labor costs are variable costs and depend on the level of production. The depreciation on the other hand is typically considered as fixed costs. Therefore, it can be seen that change in production process has shifted the costs structure of the company earlier the company had more component of variable costs now it has more component of fixed costs. In order to increase production or reduce the down time of the company it is essential to have annual repair and maintenance of the machineries (Fullerton et al. 2013). The company usually makes an annual maintenance contract with the vendor company in such case the maintenance costs becomes the fixed costs. In case of labor intensiv e production technique increase of production would require overtime the company would therefore had to incur bonus expenses which is a variable costs (Uyar and Kuzey 2016). Therefore, from the above discussion it can be concluded that over 25 years the cost structure of the company has changed. The proportion of fixed costs has increased and variable costs has decreased in the total cost structure of the company. 2. The costing system is useful for the company to determine the costs of the product. One of the most common types of costing system used by the manufacturing companies is traditional or conventional costing system. In this system the manufacturing overhead of the company are allocated based on units produced. In the traditional system, it is assumed that volume is the driver of the manufacturing overhead (Kotas 2014). This system of allocating overhead costs has become out dated because of the use of machineries and computers in the production process and the traditional system uses direct labor hours to calculate costs. Further, the system fails to recognize the importance of other cost drivers for allocating costs (Chenhall and Moers 2015). In case of Brown bakery, the meat pie and vegetarian quiche are low volume products as the units produced is low so the manufacturing overhead allocated on the traditional costing system is also low. The production of the low volume products requires setup of extra machinery and material handling (Dobie 2013). This increases the manufacturing overhead but as they are produced in low volumes, the manufacturing overhead cost allocated to them is less. On analysis of the cost system, the conclusions that can be drawn for each item are given below: In case of meat pie the existing cost system understates the cost. In case of vegetarian quiche the existing costs system understates its costs. 3. The Activity Based Costing is an improvement over traditional costing system and it provides the user with more accurate cost of production. The difference between activity based costing and traditional costing system is in the process of allocating overhead costs. In the activity based costing system every activity associated with the production of an item are identified and costs are allocated to this activities. The costs of the particular activities are then assigned to the individual products that requires that activity to find the total cost of the product. In the traditional costing system, the overheads are allocated on the basis of volume like units manufactured, direct labor hour etc. Therefore, a product with low volume that has high overhead will not reflect the correct costs in this system (Hopper and Bui 2016). The Browns bakery is currently following traditional costing system for allocating overhead costs. It is frequently observed that indirect costs and common costs that require to be allocated in many cases are not affected by volume. If by following the traditional costing system, this costs are allocated based on volume then the overhead is bound to be understated or overstated. The main problem that can be identified with the traditional costing system is that the basis of allocating costs followed in this system is different from the root cause of the costs. The activity based costing can help to eliminate the problem of traditional costing because in this method the costs that are not relevant to the product are eliminated. The costs are allocated to products that require the activity thereby reducing the possibility of overstatement and understatement of overhead in a particular product (Nixon and Burns 2012). 4. The factors that should be considered by Knight at the time of deciding whether to use an Activity based Costing system are: The time that will be required to implement the activity based costing system; The cost involved in implementation of the activity based costing system; The composition of the team that is responsible for design and implementation of the system; The risk involved in implementing the system should be considered; The complexity of the operation and the system should be considered; The objective and purpose of the system should also be considered before deciding whether to use the activity based costing system (Prasad 2015). 5 Statement showing computation of total cost of each department Particulars Product Development Sales Dispatch Mixing Batters Filing Pies and Quiches Baking Packing warehousing Administration Corporate Management Total Wages $ 30,000.00 $ 60,000.00 $ 90,000.00 $ 120,000.00 $ 90,000.00 $ 120,000.00 $ 60,000.00 $ 30,000.00 $ 600,000.00 Building Costs $ 6,400.00 $ 16,000.00 $ 16,000.00 $ 32,000.00 $ 16,000.00 $ 32,000.00 $ 32,000.00 $ 9,600.00 $ 160,000.00 Depreciation $ - $ - $ 20,000.00 $ 60,000.00 $ 100,000.00 $ 10,000.00 $ 10,000.00 $ - $ 200,000.00 Consumables $ 2,000.00 $ 3,000.00 $ 10,000.00 $ 20,000.00 $ 20,000.00 $ 30,000.00 $ 10,000.00 $ 5,000.00 $ 100,000.00 Energy $ - $ - $ 32,000.00 $ 32,000.00 $ 640,000.00 $ 96,000.00 $ - $ - $ 800,000.00 Other $ 2,000.00 $ 4,000.00 $ 6,000.00 $ 8,000.00 $ 6,000.00 $ 8,000.00 $ 4,000.00 $ 2,000.00 $ 40,000.00 Total Cost of department $ 40,400.00 $ 83,000.00 $ 174,000.00 $ 272,000.00 $ 872,000.00 $ 296,000.00 $ 116,000.00 $ 46,600.00 $ 1,900,000.00 Cost driver consumption pattern Cost Cost Drivers Total Quantity of Cost drivers Total Cost Wages Number of employee 100 600000 Building Costs Floor Space 5000 160000 Depreciation Machine Hours 10000 200000 Consumables Orders placed by centre 500 100000 Energy Kilowatt hours used 250000 800000 Other Number of employee 100 40000 6 In the activity based costing system, every overhead costs fixed and variable are allocated to a cost categories. These cost categories to which the costs are allocated are called as activity cost pool. In case of Brown Baker J. Knight has identified various costs categories like wages, building costs, depreciation, consumables, energy and others. In the Activity based costing system costs are allocated on the basis of cost drivers. In order to determine appropriate cost drivers it is important to classify the cost in accordance with various categories. In the analysis, J. Knight used number of employee to allocate the cost of wages among various departments. She also used floor space to distribute building costs among department so the use of building cost in her cost category is justified (Dekker 2016). The next category depreciation is allocated on the basis of machine hours so the classification is justified. The consumables are classified on the basis of number of orders so this classification is also justified. Then the cost is classified into another category of energy that is classified on the basis of Kilo watt hour this is also justified. All the other costs of the company are allocated to various departments based on number of employees. On the basis of the above analysis it can be said that costs are classified in various categories by J. Knight so that she could ascertain appropriate cost drivers to allocate costs among various department in a more accurate manner. 7. The total costs of the business can be classified in various categories and these are known as cost categories. The costs that the business incurs can be identified using the past financial performance and by studying the operation of the business (Ward 2012). In the case of Browns bakery, the management accountant J. Knight has identified various costs categories. She identifies this cost categories through analysis of the performance and the cost structure of the company. The examples of costs that are likely to be included in the cost categories are labor costs and this are included in the wages, expenses related to computerized mixing is included in the depreciation. 8. In the case of Browns bakery, J. Knight the management accountant of the company used the number of employees as the cost drivers for allocating costs of wages. The wages costs should be allocated on the basis of direct labor hour than the number of employee. The direct labor hour indicates the hour that has been put in for achieving the production. Therefore, if the wages is allocated among various department on the basis of the number of labor hours that have been used by them then it would reflect the appropriate picture (Ward 2012). 9. In case of business, that uses machinery in its operations should allocate costs based on machine hour rate. The depreciation can be allocated on the basis of units produced. In that case the number of units will be considered but the time required for producing the output will be ignored. In the case of machine hour rate system the depreciation will be allocated to the departments based on their actual usage of machinery (Dekker 2016). Therefore, it can be concluded that Machine hour is the most appropriate method of allocating depreciation. References Chak, S.C. and Fung, H., 2015. Exploring the effectiveness of blended learning in cost and management accounting: An empirical study. InNew Media, Knowledge Practices and Multiliteracies(pp. 189-203). Springer Singapore. Chenhall, R.H. and Moers, F., 2015. The role of innovation in the evolution of management accounting and its integration into management control.Accounting, Organizations and Society,47, pp.1-13. De Zoysa, A., Bhati, S. and De Zoysa, M., 2014. A survey of cost and management accounting practices in Sri Lanka. Dekker, H.C., 2016. On the boundaries between intrafirm and interfirm management accounting research. Management Accounting Research, 31, pp.86-99. Dobie, A., 2013. A History of Management Accounting.Accounting in Europe,10(2), pp.277-279. DRURY, C.M., 2013.Management and cost accounting. Springer. Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2013. Management accounting and control practices in a lean manufacturing environment.Accounting, Organizations and Society,38(1), pp.50-71. Garcia, C., 2015. Individual and Dynamic Capital in Cost Accounting. Hopper, T. and Bui, B., 2016. Has management accounting research been critical?.Management Accounting Research,31, pp.10-30. Kotas, R., 2014.Management accounting for hotels and restaurants. Routledge. Nixon, B. and Burns, J., 2012. The paradox of strategic management accounting.Management Accounting Research,23(4), pp.229-244. Prasad, A.D., 2015. CMA Competencies can Ensure that World-Class Cost and Management Accounting Models are Adopted.The MA Journal,50(4), pp.7-10. Uyar, A. and Kuzey, C., 2016. Does management accounting mediate the relationship between cost system design and performance?.Advances in Accounting. Ward, K., 2012.Strategic management accounting. Routledge.

The Limited Omnipotence in Dr. Faustus free essay sample

When an audience looks at Christopher Marlowe as a writer in Doctor Faustus, they might believe the play is a discussion on religion. The discussion in Faustus is the decision of what to believe in, whether it may be a polytheistic or monotheistic religion. Dr. Faustus represents mans discontent with being human and the struggle of accepting the lack of omnipotence and omniscience. In Faustus, he is repeatedly questioned on his belief in his knowledge of magic, good, and evil. Faustus wants all this power and ability but to achieve this he must have knowledge in the power or religion. However, Faustus’s downfall is not his power but his knowledge in the power he possesses which is in the end limited. As one can see in Stephen Orgel’s Essay Magic and Power in Doctor Faustus, Orgel points out that Faustus did not really bargain much in his deal with the devil and he really did not know what to ask for in the end. We will write a custom essay sample on The Limited Omnipotence in Dr. Faustus or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He has all this great knowledge but he is not ambitious enough to really embrace the power he has just been given. In this brilliant play by Marlowe, he challenges the audience to look within and choose whether having great knowledge leads to a fulfilling destiny. In the beginning of the play, the audience finds Faustus in his study, going over logic, medicine, law, religion, and magic. In the play, he only studies these subjects half way thinking he understands what he is reading by receiving all the knowledge but not really grasping the whole picture. For example, when looking at religion Faustus reads in the Bible from Romans 6:23 â€Å"The wages of sin is Death†¦Ã¢â‚¬  Faustus stops in the middle of the verse and concludes that when we sin we must die an everlasting death. However the rest of the verse goes â€Å" †¦but the gift of God is eternal life,† Faustus knows that studying leads to knowledge of the truth, but if he only concludes on only half of the subject knowledge is nothing because of the truth he wants to believe. Faustus’ narrow-minded conception is his great downfall. As Orgel puts it, â€Å"Faustus himself is a hero and a clown because he has unbounded ambition and an insufficient imagination. † Faustus insufficient imagination is shown when he dives into magic. Magic deals with the body, the intellect, and the infatuation on material things; which is a retreat from reality and responsibility. This power has no rules it is a free will power to do whatever, whenever. Faustus’ greed for power to live in an indulgent life leads him astray to make the pact with the devil. When summoning Mephistopheles he expresses his desire to live a fulfilled life, to be the emperor of the world, to control nature and to obtain the full knowledge of the universe. Orgel states, â€Å"The fantasies of unlimited power are consistently scaled down in the play; until they finally seem to represent something that really ought to be obtainable do you have to make a pact with the devil just to get a decent job or someone to go to bed with? Orgel has a point because the unlimited power ends up having so many rules and regulations to follow. Faustus initial instincts in the beginning of the play when presented with the dark magic power are altruistic. Before Faustus makes his deal, he proclaims â€Å"I’ll have them wall all Germany with brass, / And make swift the Rhine, circle faire Wittenberg. / I’ll have them fill the public schools with silk,/ Wherewith the students shall be bravely clad. / I’ll levy soldiers with the coin they bring,/And chase the Prince of Parma from our land,/ And rein sole king of all the provinces. The promise of restoration for the people of Germany, for the reclaiming of his homeland from an emperors and the church’s rule are all empty promises. Everyone one time or another wanted to do something great for someone else but it turns out to be something very different, which leads to a big disaster. Faustus has all great intentions however; his selfless ambitions eventually become selfish for his own personal enjoyments. One of Faustus’ ambitions is to become emperor freeing the people from the reign of Prince Parma. A heroic gesture at first until Faustus decides he does not want to be the emperor but be the emperor’s entertainer. After saving making a big fool of the pope and saving Bruno, the emperors pick for the next pope, Faustus’ uses this gesture as an inside invitation to get close to the emperor. Does he forget the power he has because he could be emperor in a blink of an eye then everyone would want to be on â€Å"Great Faustus† good side? However, Faustus uses his power for entertainment by conjuring the spirits of past great emperors like Alexander the Great, and the great emperor Darius. This allusion almost put the emperor into frenzy because he looks up to these great emperors. Faustus also plays a trick on Benvloio because he was in disbelief of Faustus’ magic. The emperor’s court believes that Faustus is doing all theses trick by himself but Mephistopheles is really the one doing all of these magical things according to Faustus desire. Because Faustus gave his soul to the devil, Mephistopheles does not care what Faustus does because after his contract is up, Faustus souls is Mephistopheles. Faustus greatest desire is not ruling the world its revenge, and sexual subversion from religion. Faustus eventually wants a wife but Mephistopheles will not allow that because marriage is a sacred (godly) thing. This is just one example of how Mephistopheles led Faustus astray from the real power and truth. Mephistopheles substitute for Faustus desire for a wife is a promise to bring a new girl everyday only for Faustus sexual pleasure. However, Faustus does not settle with a real women but a figure of a women. The figure of a woman meant a mere image that cannot be touched or loved just some image to admire. In Faustus final hours he requests to see Helen of Troy but he cannot touch her at all because she is a spirit in figure. If Faustus were smart, he would not let this rule stand in the way because he believes to have power over Mephistopheles so if Faustus wants Helen of Troy to sleep with he gets it. The audience can see Faustus ambitions being twisted to more ambitions that are not committed to a particular thing; he wants to fly, to go to Rome, to be invisible, to humiliate the pope, to be mischievous without consequences. Eventually all Faustus wants is to study the knowledge of the universe which Mephistopheles brings him all the books in the entire world to study. Faustus has a lack of imagination but maybe it is not imagination but his scholarly lack of originality. In the end does Faustus make a great bargain with the devil was it a waste of twenty-four years? Audiences can agree that Faustus becomes immature with his power so his bargain seems to be a waste of time. If it is true that, doctrinally, Faustus cannot repent, it is a doctrine that Faustus is either unaware of or denies. What he says, several times, is that he is afraid to repent, afraid that the devils will tear him to pieces if he does-as if this were worse than, or different from, being carried off to hell . In the final moment of frustration, seeing Christ’s blood stream in the firmament and convinced that ‘One drop would save my soul,’ Faustus calls out ‘I will leap up to my God: who pulls me down? The play is in this respect much more a temptation than a warning We see that we could do it better, make bargain and get away with it, have the world and have repentance too. The greatest danger is not damnation, its human envy. For all the play’ talks of power, its principle theme is survival.