Women and High Heels

Speaker: Date: Speech Topic: high heel shoes, what effect do they have on women? Specific Purpose: To inform women that even though we love our heels they can be hazardous if not worn in moderation. Introduction I. Women will wear their heels high, no matter the cost. If our wallets don’t suffer, our feet surely will. II. When a woman puts on a pair of heels, she feels sexy and powerful. She knows the men are watching her, and she is the center of attention (even if it’s all in her mind) She will spend her last dime on a beautiful pair of shoes, but did you know that over time those high heels can cause major damage to your feet?What’s so special about high heels, that women would spend their last dime and risk being in pain? I. The advantage of wearing high heels. A. When a woman puts on a pair of heels, she suddenly feels sexy, and confident. Have you ever noticed when you see a lady in a pair of these shoes she walks a little different? B. Her butt lifts a lit tle higher C. Her legs appear to be longer D. Her body appears to be leaner When a woman has nice shoes, not only does she get compliments from men, but other women will come to her and say â€Å"I love your shoes!Where did you get those â€Å" She may reply back â€Å"these old things? She loves the attention but she will never tell where she got them. II. The Price: According to a survey done with 3000 women by ONEPOLL the average woman will spend over 26,000 on shoes in her lifetime. A. 29 percent of ladies say shoes are the one thing they can’t resist buying, regardless of whether they can afford them. B. Not only do women wear shoes to turn heads of men, but we also buy them to be the center of attention around other women C.You can tell a lot about a woman based off her heels, it can be a sign of â€Å"status. † She may feel expensive by sporting a high priced pair of heels. III. The price we pay with our feet: High heel shoes can have a number of detrimental effects on the feet, some that could result in the need for surgery or lifelong pain A. Bunions B. Corns C. Hammer toe: D. Morton's neuroma E. Pump bump There is nothing wrong with wearing your favorite heels but it should be done in moderation. If you are going to happy hour, please don’t wear your heels to class, work and then happy hour.The effect over years can be very damaging to your body. Conclusion I. Review: a woman in a pair of heels can feel like she is the center of attention. She is sexy and confident; her body looks great and she feels like a diva entering a room. She does not mind paying a high price for her favorite pair of heels, even if they hurt her feet after a few hours. The average woman may spend more than 26 thousand dollars in her life time on shoes alone, but if she is not careful she may be paying to have surgery on her feet as well. II.Closing: There are some safety tips for wearing high heels to keep any damage they may cause to a minimum: Bibliog raphy Innes, Wendy. â€Å"The Effects of Wearing High Heels on the Body. †Ã‚  Symptomfind. com. N. p. , May-June 2012. Web. 27 Feb. 2013 . ;http://www. symptomfind. com/health/effects-of-wearing-high-heels/& gt;. Kelly, Caitlin. â€Å"Women Really Are Shoe-Aholics, Study Shows a And The Problem Is? â€Å"Broadside RSS. N. p. , n. d. Web. 27 Feb. 2013. http://trueslant. com/caitlinkelly/2010/07/23/women-really-are-shoe-aholics-study-shows-and-the-problem-is/

A;P: Short Story 2

A & P â€Å"A&P† written by John Updike is a short story about a young boy named Sammy. He was 19 years old and he was working at A&P mini market. One day, there were three girls shopping at the store wearing bikinis, and Sammy was surprised yet adore these three girls, until one day he quitted his job because he wanted to be their hero, but unfortunately, the girls didn’t even see him. John Updike was trying to describe Sammy as a typical youth who is trying to get some attention. At the beginning of the story, Updike didn’t really describe Sammy.Otherwise, he described more of the girls whom Sammy was looking at. But, along his writing, readers could conclude about Sammy’s physical look. Another thing is that Sammy had his job as a cash register in A&P store, and from the way Updike had written, readers could conclude that Sammy doesn’t really like his job. He calls one of his customers a â€Å"witch† and says the other customers are  "houseslaves† and â€Å"sheep. † But what makes him more hate his job is the cash-register-watcher: â€Å"She gives me a little snort in passing, if she’d been born at the right time they would have burned her over in Salem† (303).This shows how much Sammy hates her. In addition, Sammy is sexist. He gives long, loving descriptions of the girls who cause all the trouble. 1 Moreover, Sammy does experience growth through the course of the story. In fact, Updike clearly described it, as when Sammy decided to quit his job: â€Å"So I say â€Å"I Quit† to Lengel quick enough for them to hear† (308). The reader won’t expect this to be happened, but Sammy made a shocking decision by quitting his job just for the girls he’d just knew.But maybe, the reason was not just because of the girls, but also because he had enough of Lengel, and he felt he had enough for all the things he never wanted to but, but he had to. Yes, Sammy was doing his job because his parents were the friends of the store manager, Lengel: â€Å"He’s been a friend of my parents for years† (309). He learned about life, and prepared for the rough road that lies ahead. The most important part of Updike’s story is when Sammy quitted his job. Even Sammy finally knew that the girls were not heard what he said, but he continue to do what he had spilled.Updike is trying to insert some moral value here through Sammy. When Sammy said: â€Å"But it seems to me that once you begin a gesture it is fatal not to go through with it† (309). In addition, by this event, Updike is also wants to reveal that these days, boys will do anything for the girls they like, just like Sammy. Moreover, Sammy knew that when he made that decision, everything will be much harder for him: â€Å"And my stomach kind of fell as I felt how hard the world was going to be to me hereafter† (310). But he realizes that he had done the right thing and what w as done had to be done.Moreover, Sammy also indicated that he didn't want to end up like Stokesie, who was married with two kids, and will probably work in the store for the rest of his life in order to support his family. Stokesie suggests what Sammy 2 might become if he were to continue to work at the A;P. For this, Sammy is adapted to a change in his life by resigning as a cashier at A ; P. Towards the end of the story when he announces that he is quitting, he goes on to say: â€Å"a couple customers that had been heading for my slot begin to knock against each other, like scared pigs in a chute† (309).Readers may have sympathetic feelings of Sammy, because he dare to take actions even that he knew that everything will be much harder for him. It never even crossed his mind that he would quit his job because of girls. In the other hand, readers may not realize that Sammy would go far beyond. But what he had done was realistic, because people always do something that they re alize will ruin their life ahead, in other words, people sometimes do craps in their life.Thus, Sammy, the first person narrator, plays an essential role in portraying an in depth viewpoint of the story. His portrayal of a typical teen working in a dead-end job, his thoughts and feelings are very obvious in the story â€Å"A & P. † He develop through out the story, he did some outstanding decision that the reader would not expect. 3 Work Cited Updike, John. â€Å"A;P†. A Pocketful of Prose: Vintage Short Fiction Volume 1. Madden, David. Boston: Thomson Higher Education, 2006. 4

Managing Resources Essay Example | Topics and Well Written Essays - 2500 words

Managing Resources - Essay Example However, due to the rising competition in the service industry and the demand for quality services, service industries have also embarked on and implemented resources management practices in their organisations. The fire and rescue industry has also not been left out in implementing resources management techniques in their operations. Devon and Somerset is one of the largest fire and rescue service in the UK which was established in the year 2007 through a merger of Somerset and Devon fire brigades. This company operates different fire and rescue subsidiaries in the region thus making resources management vital to ensure growth and survival of the company and also to ensure that the services given to their customers are of higher standards (Cameron, 2009). Devon and Somerset Company have different appliances which enable it to perform its core competencies of rescuing and fighting fire during fire emergencies. The company has different and diverse special appliances as well as front line gargets for putting out fire. One of its major appliances which are vital for putting out fire is the water tender ladder. The company’s water tender ladder has the capability of pumping about 3,000 litres of water per minute for two locations and it has a storage capacity of more than 1,800 litres. This pump also has various types of ladders which are up to 13.5 metres. The cab also contains four sets of air breathing apparatus which are compressed. Each of the pumps also contain outside lockers located at the outside part. Inside the pumps, there are a number of powdered rescue equipment usually hydraulic and also a thermal imaging camera, pressure fans, equipment for safety heights and water rescue equipment. Water tender ladder has call sig ns one and three (Trotman Publishing, 2001). Another appliance is the water tender which is almost similar to the above mentioned water tender ladders. The difference is that these two appliances carry different set of equipment with

Public Communication Essay Example | Topics and Well Written Essays - 1500 words

Public Communication - Essay Example As a modern democratic society, the United States has seen enormous number of public communication campaigns. American presidential campaigns have their own distinct and influential position among them due to the sheer scope and range of such campaigns. Since American presidential campaigns are of long duration and watched by a large audience, they become the stage for the unfolding of most sophisticated communication strategies and tactics. Political rhetoric has profound influence in the making of the United States presidential election results. For a deep rhetorical analysis, a selected study in the context of American presidential elections would be an ideal choice. Michelle Obama, the American Lawyer and the wife of the 2008 Democratic nominee for the President of the United States of the America, Barack Obama. Michelle has been in a number of controversies since she sarted involving in the presidential campaigns as the prospective next first lady of the United States. In her famous August 2008 Democratic National Convention Speech gives a good portrayal of political rhetoric as a tool for disseminating a social construct, a built-up myth through a well crafted verbal image which is grounded on and legitimized by a prevalent, dominant ideology. In the speech, she presents a carefully constructed verbal image that sought to portray Barack Obama and her family as an embodiment of the American Dream, by forcefully putting forward the success story of her family. Theoretical Background Simply speaking, rhetoric is the art of persuasion. Rhetoric involves constructing ideas that could effectively symbolize what is advantageous to us. It implies that language is deployed in a particular way to achieve a determined response from a targeted group. Rhetoric is not only a real practice but also the theoretical study of discourse. It could be for leading them to a particular set of actions, to restrain them from something, to alter their beliefs or to inculcate new beliefs in them. Conventionally, rhetoric is considered as argumentation and persuasion. In the ancient world, it is important to note that rhetoric was major branch of academic learning along with grammar and logic. "In the Renaissance, rhetoric was regarded as a practical field of study for those interested in politics and law" (Edgar and Sedgwick, 2004, p.340). "Then in the 20 th century Kenneth Burke, Stephen Toulmin and Chaim Perelman with Lucie Olbrechts- Tyteca extended Aristotle's suggestion that: "Rhe toric is the counterpart of dialectic" (Mackery, 2005, p.2). There is a strong relationship between ones ability to influence the society and his/her ability to realize personal goals. Traditionally, Aristotle conceived rhetoric as an art of persuasion and its study as an effort to identify what is persuasive in a given situation. For Aristotle, messages become persuasive due to three proofs or appeals, namely Ethos, Pathos and Logos. The credibility of the speaker, referred as ethos, is an important factor in making a speech persuasive

Health facility maintenance Coursework Example | Topics and Well Written Essays - 250 words

Health facility maintenance - Coursework Example Wear and tear additionally reduces the usable life of machines and other medical equipment. Regular maintenance of medical equipment ensures that energy is conserved and that the equipment usable life is extended leading to optimal efficiency. Maintenance also allows defects to be detected early, thereby preventing emergency repairs that affect the smooth running of activities. Most Medical equipment is used to attend to people. Lack of maintenance can cause serious injuries to both the operators and the patients being attended to. Inadequacy in the hospital or medical equipment can cause more problems if not maintained regularly. For any avoidance of injury, it is of paramount importance that medical administration individuals ensure that equipment are maintained at the top most standards. In this regard, the hospital management can schedule regular maintenance checks for those machines that are seldom used, therefore keeping the machinery as good as new. Machinery maintenance is only one part of ensuring that accidents do not happen. On the other hand, staff members need to be trained on equipment safe work practices to avoid catastrophes. Having a machine working in the best condition is not enough. Individuals working on them need to know the best way of working with them to avoid wrongful

Myth & Wrestling Essay Example | Topics and Well Written Essays - 2500 words

Myth & Wrestling - Essay Example 4The belief that fighting as many views wrestling is a preserve for men because again many belief women to be soft and not able to tolerate the physical exchange involved. 1.12. Overweight wresting Traditionally, overweight was not believed to be a major cause for worry in many traditions. 5In fact many are the cultures that associate body mass with being a well to do person and therefore lack of it was interpreted to mean starvation or 'not doing so well'. The underlying belief was that in order to gain weight, one had to be eating well and conversely, eating well meant that one was having enough to spend on food. Such society was simple and technological advancement had not caught up with the people, having enough food to put on the table implied that one was meeting their basic needs and therefore were well to do. Therefore overweight was something, which the society treasured and valued, and therefore those overweight or with much weight were considered fit for wrestling and the other culturally viable tasks associated with it. Today, the myth about wrestling still remains albeit with some little new meanings to it. 6The connotation attached to wrestling is one in which wrestlers are viewed as tough, by being tough or purporting to be tough the society sees in a wrestler a champion, someone who is dependable, one who can protect some one who can sire an offspring, capable of defense, toughness as depicted is a virtue. Wrestling is the epitome of power, authority and control. The above are achieved through cohesion, use of force, blackmailing and manipulation. Toughness is to be adored, to be revered and at the same time to be countered with an equal measure of... The author of the essay "Myth & Wrestling" begins with that myth is the hidden set of rules and conventions through which meanings, which are in reality specific to certain groups are made to seem universal and given for a whole society. Myth can serve to precipitate fear, to uphold status quo, to guide and serve as a road map towards cultural believes and practices. Wrestling, applied to myth can take the three different meaning so that several cultural values are attached to it. These may include masculinity as many cultures attach or connect masculinity to protectionism, the way wrestling is contacted makes clear that the society is agreeing to by spectating acts depicted in wrestling, whether fictional or real , in a wresting game, value of the masculinity the ingenuity with which wrestlers ruthlessly handle each other is a clear sign that, in wrestling there are deeper meanings. Just to emphasize masculinity, contesters are usually heavy and well build. Culturally a man underweight would never pass for wrestling auditions. It is almost un-ethic to even think about wrestling if one does not confer to the se values and standards. Myths for a long time has determined and chatted the way forward for man, this is evident in the way different meanings as embedded to different actions, tries and objects. Myths play and will continue to play a very positive role in the society. Currently the mystery in myth especially in wresting provides a better and deeper meaning which is essential to understand cultural meanings.

The difficulties of raising many children in these days Research Paper

The difficulties of raising many children in these days - Research Paper Example The case of Nadya Suleman will be used as an example for better explanation of the context. The relationship of doctor and patient should be dealt with special care as a minor mistake may cause a great loss. However, there are certain cases, as of Nadya Suleman, where patients do not think of the long-term effects of their decisions. Before taking a final decision, it is important to think of its forthcoming consequences. Doctors may not compel the patient on anything. Yes, but there always exists a way to advice and explain them things which may be harmful for the patients themselves or for the people associated with them. As far as the transfer of embryos is concerned, doctors are not liable to take decisions about keeping them or not. It is in the hands of the patient to take such personal decisions. On the other hand, the patients should be well-informed about the harmful consequences of keeping and giving birth to them as the patient’s decision, in this case, does not only have an effect on her life but also involves the life of the coming children. In Vitro guidelines state that women under the age of 35 should not transfer more than 2 embryos at a time. This guideline of course carries some importance and should be considered. However, there is no such law imposed in the United States about restricting the number of embryos transferred to a woman’s body. The embryo research conducted by American Academy of Pediatrics state that the number of embryos to be transferred to a woman’s body has been a controversial issue. Despite of the harmful effects of transferring more than 2 embryos at a time, it will be morally problematic to conduct any activity which would result in the destruction of embryos. This is one of the major reasons that America has not imposed any such law so far. Some countries, however, have imposed restrictions on the number of embryos for the betterment of the mother, children, family and consequently the whole society

Humanities Essay Example | Topics and Well Written Essays - 750 words - 2

Humanities - Essay Example This comparison in the simile echoes a similar instance in Book 2, which described Aeneas first reaction to the Greek invasion of Troy. In both of these portrayals, Aeneas was unaware of his surroundings. Furthermore, in Dido’s comparison with the wounded deer, there is the suggestion that she is not entirely innocent and that she was more responsible for her plight than Aeneas. The queen’s passion and her own desires have led her to her suffering. These made her respond to her feelings not entirely as a rational and sentient person but a wounded animal. With the deer-simile, the reader sees Dido’s transformation from an earlier huntress representation, with her comparison to Diana, to being the hunted – organized for Aeneas enjoyment and amusement. The hunter became Aeneas whose divine appearance and standing inspired a hint of Bacchic frenzy. The deer-simile functioned in several other ways as well. The simile, for instance, highlighted Didos nature as a lover and by representing temptation and a kind of love that would lull a man to choose the easier and more comfortable path, established how she was reduced to a mere test of Aeneads character, a test that he must face before he could reach Italy. Dido’s role would be relegated to an experience, which was designed to strengthen Aeneas worth as a man. With Dido as the â€Å"wounded deer† as illuminated in the previous explanation, Aeneas was presented with a major crisis that he must overcome in order to carry on with his destiny. Dido and Aeneas with the deer-simile also came to be compared with the tragedy of doomed lover - those caught in the clutches of warring dieties. The hunter and the deer became victims of forces that are beyond their control. Venus and Juno are the main puppeteers in this tragedy, without them the story could have trudged on differently. With the deities’ power and selfish interests: Venus, with her intent in preserving Aeneas line; and, Juno with her hatred for

The Role of Medical Laboratory Assistants Assignment

The Role of Medical Laboratory Assistants - Assignment Example But the main duty of MLAs is to process the sample so the MLA should have a sound knowledge about the sampling and the processing techniques as well as the local recommendations of the regional medical legislative authority. The main principles of planning a test include the propose of carrying out the test, the knowledge of the clinical suspicion for a particular disease. Then the time frame of performance is planned followed by the list of the equipment and the chemical used and then the standard procedures for the investigation are gone through in detail to exclude the possibility of missing anything. Basically, the responsibility of accurate and timely reporting of test results lies on the personnel working in the laboratory as there are many problems which can arise even before the sample has undergone the analytical process. These errors can only be tackled properly if the prior understanding of the process, as well as the capability to identify any error in these processes, is present in the MLAs. In addition to this, controlled and correct interpretation of results needs a comprehensive knowledge of analytical, biological and pathophysiological variability and the extent of this change. There should also be sound knowledge about the time span in which changes can occur in the sample resulting in the variations and errors in the final results. Reproducibility shows the relation of the results of the tests carried out with different operators, test apparatus and in different laboratories, it is usually expressed in the form of standard deviation. It is directly related to the accuracy of the results and MLAs should be able to reproduce the results which are accepted worldwide. The process review techniques should be quick and easy as it will save the time of quality control supervisors.  

The Psychoanalytic Strategy Essay Example for Free

The Psychoanalytic Strategy Essay Introduction: The Thematic Apperception Test (TAT) is a projective personality test that was designed at Harvard in the 1930s by Christiana D. Morgan and Henry A. Murray. Along with the MMPI and the Rorschach, the TAT is one of the most widely used psychological tests. The original purpose of the TAT was to reveal the underlying dynamics of the subjects personality, such as internal conflicts, dominant drives and interests, motives, etc.   (Encyclopedia, 2006) The TAT works on the principle that a subjects unconscious can be tapped to reveal repressed aspects of personality, motives and needs for achievement, power and intimacy, and problem-solving abilities. The TAT is a projective test in that, like the Rorschach test, its assessment of the subject is based on what he or she projects onto the ambiguous images. Each story created by a subject is carefully analyzed to uncover underlying needs, attitudes, and patterns of reaction. Description: The TAT uses a series of 31 provocative yet ambiguous pictures that depict a variety of social and interpersonal situations (Encyclopedia, 2006). The subject is asked to tell a story about each picture to the examiner. Of the 31 pictures, 10 are gender-specific while 21 others can be used with adults of either sex and with children. As of 2001, the TAT is distributed by Harcourt Brace Educational Measurement.The 31 cards are meant to be divided into two series of ten pictures each, with the pictures of the second series being purposely more unusual, dramatic, and bizarre than those of the first. Suggested administration involves one full hour being devoted to a series, with the two sessions being separated by a day or more. There are several formal scoring systems that have been developed for analyzing TAT stories. Two common methods that are currently used in research are the Defense Mechanisms Manual (Cramer, 1991) and Social Cognition and Object Relations (Westen, 1991)scale. The examiner shows the subject a series of story cards taken from the full set of 31 TAT cards. The usual number of cards shown to the subject is between 10 and 14, although Murray recommended the use of 20 cards, administered in two separate one-hour sessions with the subject. The subject is then instructed to tell a story about the picture on each card, with specific instructions to include a description of the event in the picture, the developments that led up to the event, the thoughts and feelings of the people in the picture, and the outcome of the story. The examiner keeps the cards in a pile face down in front of him or her, gives them to the subject one at a time, and asks the subject to place each card face down as its story is completed. Administration of the TAT usually takes about an hour. TAT is often a part of personality evaluation tests. It is considered to be effective in eliciting information about a persons view of the world and his or her attitudes toward the self and others. As people taking the TAT proceed through the various story cards and tell stories about the pictures, they reveal their expectations of relationships with peers, parents or other authority figures, subordinates, and possible romantic partners (Encyclopedia, 2006). In addition to assessing the content of the stories that the subject is telling, the examiner evaluates the subjects manner, vocal tone, posture, hesitations, and other signs of an emotional response to a particular story picture. Several adaptations of the TAT were developed for research with specific populations. In the Thompson-TAT or T-TAT (Thompson, 1949), a version for black examinees, the adaptation consisted of little more than the darkening of the characters’ skin (Bailey Green, 1977). In the adaptation for handicapped examinees (cited in Zubin et al., 1965), crutches were simply added to some of the figures. In the versions developed for cross-cultural research culture-specific portrayals of the themes have been used in the TAT cards. Evaluation using TAT: Experts in the use of the TAT recommend obtaining a personal and medical history from the subject before giving the TAT, in order to have some context for evaluating what might otherwise appear to be abnormal or unusual responses. For example, frequent references to death or grief in the stories would not be particularly surprising from a subject who had recently been bereaved. In addition, it has been opined that the TAT is most effective when combined with other interviews and tests. Students in medicine, psychology, or other fields who are learning to administer and interpret the TAT are advised to be conservative in their interpretations, and to err on the side of health rather than of psychopathology when evaluating a subjects responses. In addition, the 1992 Code of Ethics of the American Psychological Association requires examiners to be knowledgeable about cultural and social differences, and to be responsible in interpreting test results with regard to these differences. Moreover, in interpreting responses to the TAT, examiners typically focus their attention on one of three areas: the content of the stories that the subject tells; the feeling or tone of the stories; or the subjects behaviors apart from responses. While the story content usually reveals the subjects attitudes, fantasies, wishes, inner conflicts, and view of the outside world, the story structure typically reflects the subjects feelings, assumptions about the world, and an underlying attitude of optimism or pessimism. Thematic apperception tests published recently have more structured and modern stimulus material and some carry parallel versions for ethnic minorities. These newer instruments have a more â€Å"actuarial† approach, that is, response scoring is based on a specific system involving numerical scores, and validation is grounded on statistical procedures (Masling, 1997). The psychometric validation of thematic apperception tests such as the CAST, the RATC, and the TEMAS mark a shift from a clinical to a psychometr ­ic approach in the development of thematic apperception tests (Masling, 1997). Limitations: The TAT has been called â€Å"a clinician’s delight and a statistician’s nightmare,† in part because its administration is usually not standardized. Since the TAT is used primarily for personality assessment rather than diagnosis of mental disorders, it does not yield a score in the usual sense. A normative scoring system for responses is absent in TAT. The original scoring system devised in 1943 by Henry Murray, is time-consuming and unwieldy. Other scoring systems have since been introduced that focus on one or two specific variables—for example, hostility or depression. While these systems are more practical for clinical use, they lack comprehensiveness. No single system presently used for scoring the TAT has achieved widespread acceptance. The basic drawback of any scoring system in evaluating responses to the TAT story cards is that information that is not relevant to that particular system is simply lost. The three writers, Scott O. Lilienfeld, James M. Wood and Howard N. Garb, have found that tests such as the Rorschach inkblot test, Thematic Appreciation Test (TAT) and the Draw-a-Person Test are frequently ineffective in identifying most psychiatric conditions due to a lack of standards in administration, scoring and subjective interpretation. A recent subject of controversy in TAT interpretation concerns the use of computers to evaluate responses. Computers have two basic limitations for use with the TAT: the first is that they cannot observe and record the subjects vocal tone, eye contact, and other aspects of behavior that a human examiner can note. Second, computers are not adequate for the interpretation of unusual subject profiles. American psychologists practicing in juvenile and family courts discovered that only 3 percent relied on a standardized TAT scoring system (Lilienfeld et al, 2001). Unfortunately, some evidence suggests that clinicians who interpret the TAT in an intuitive way are likely to over diagnose psychological disturbance. Uses of TAT: The TAT is often used in individual assessments of candidates for employment in fields such as law enforcement, military leadership positions, religious ministry, education, diplomatic service, etc. TAT is often administered to individuals who have already received a diagnosis in order to match them with the type of psychotherapy best suited to their personalities, or in some cases to help the therapist understand why the treatment seems to be stalled or blocked (Murray). The extensive research on achievement motivation by McClelland and his colleagues (e.g., McClelland, Atkinson, Clark, Lowell, 1953) gave the TAT widespread fame. It is sometimes used for forensic purposes in evaluating the motivations and general attitudes of persons accused of violent crimes (Lara-Kroon, 2007). The TAT is currently used as a tool for research around areas of psychology such as dreams, fantasies, mate selection and what motivates people to choose their occupation. The TAT can be used to help people understand their own personality in greater depth and build on that knowledge in making important life decisions. Criticism: The TAT is criticized as false or outdated by many psychologists mainly because of declining adherence to the Freudian principle of repression on which the test is based. They hold that TAT is unscientific because it cannot be proved to be valid or reliable. The TAT has been criticized for its lack of a standardized method of administration as well as the lack of standard norms for interpretation. Studies of the interactions between examiners and test subjects have found that the race, sex, and social class of both participants influence both the stories that are told and the way the stories are interpreted by the examiner. In addition, the 31 standard pictures have been criticized for being too gloomy or depressing, and therefore limiting the range of personality characteristics that the test can assess. The TAT cannot be administered to groups. Conclusion: Thus we find that Tat continues to remain a popular psychological evaluation tool. It has evolved over time to overcome certain drawbacks. Bibliography: Scott O. Lilienfeld, James M. Wood and Howard N. Garb (2001). Whats Wrong with this picture? Scientific American. May 2001. Lara-Kroon, Nicky Cohen de (2007). The history of projective testing (emphasizing the thematic apperception test). http://www.cohendelara.com/publicaties/history.htm Zubin, J., Eron, L. D., Schumer, F. (1965). An experimental approach to projective techniques. London: Wiley. Thompson, C. E. (1949). The Thompson Modification of the Thematic Apperception Test. Cambridge, MA: Harvard University Press. Bailey, B. E., Green, J. (1977). Black Thematic Apperception Test stimulus material. Journal of Personalit y Assessment, 41, 25-30. McClelland, D. C., Atkinson, J. W., Clark, R. A., Lowell, E. L. (1953). The achievement motive. New York: Appleton-Century-Crofts. Encyclopedia of Mental Disorders (2006). Thematic Apperception Test. http://www.minddisorders.com/Py-Z/Thematic-Apperception-Test.html Murray A. Henry. Uses of the Thematic Apperception Test. http://ajp.psychiatryonline.org/cgi/content/abstract/107/7/498

Overview of Image-Based Shading Techniques

Overview of Image-Based Shading Techniques Rishabh chand sharma Brahmdutt bhora Abstract— Image processing input, such as a photo or video frame is an image for which any form of signal processing functions by using images using mathematical is processing. Most image processing techniques, such as a two-dimensional or three-dimensional image signal is treated. Image processing methods used are two types of analog and digital image processing. Shading is also useful in image rendering. Rendering through computer programs, (collectively, can be called a scene file or model) is the process of creating an image of the 3D model from 2D images. In the processing of images, shading is very important method for smooth the surface and get the results. Shading 3D models with varying levels of darkness in the picture refers to the depiction of depth perception. In this paper we introduce the comparisons between different types of shadings. Here introduce which shading method is best rather than others. Keywords— image processing, image rendering, shading. I. INTRODUCTION An image is an array, or matrix, of square pixels (picture elements) arranged in rows and columns. A grayscale image (8 bit) for each picture element ranges from 0 to 255 that is a fixed intensity. Each picture element of grayscale images (8 bit) usually calls a black and white image, but the image includes many shades of gray. Here shows square grayscale image which have different type of shade with differ values means each pixel have a particular value within range (0 to 255). Figure 1: Each pixel has a value from 0 (black) to 255 (white). The possible range of the pixel values depend on the colour depth of the image, here 8 bit = 256 tones or grayscales. Image processing: An image processing system is to get a magnified image (digital image) from an image or to extract some useful information from it. This is a method to take some action on it. The characteristics associated with the input image or the image can be output as video frames or photo, is a type of image in which the signal system. They have already set up to implement signal processing methods, image processing systems, while generally treated as two-dimensional signals, images. Image processing basically includes the following three steps- Image importing with the optical scanner or digital photography. Analysis and data compression and image enhancement which include manipulating the image and satellite images that is not like the human eye for spotting pattern. The production is based on the result image or image analysis in the report can be changed, which is in the final stage. Image processing methods used are two types of analog and digital image processing. Analog or printout of image processing and visualization techniques like photographs can be used for hard copies. Digital processing technology is using computer manipulation of digital images that helps. The method by which images are produced the real space, light, and the interactions between objects in the camera often significant shading across the image field of view leads to situations where exhibits. In some cases, may be bright in the center of the image and the same goes to the edge of the field of view as the decrease in brightness. In other cases, the image on the right side to the left may be darker and lighter. Cinematography non-uniform illumination, non-uniform sensitivity camera, or on the glass can also be caused by dirt and dust (lens) surfaces. Shading: Shading 3D models with varying levels of darkness in the picture refers to the depiction of depth perception. Shading is use in the MIP and LMIP [1]. Here we include two types of shading techniques. Flat shading Smooth shading Further we discuss in part II about image rendering and modeling, in part III discuss about shading techniques used in image rendering and conclude the paper in part IV. II. IMAGE BASED MODELING AND RENDERING Image-based modeling and rendering techniques, image synthesis recently a powerful alternative to traditional geometry-based technology has received as much attention [2]. Rendering is the process of generating an image from a model by means of a software program. The model is a description of three dimensional objects in a strictly defined data structure. It contains geometry, viewpoint, texture and lighting information [3]. We can distinguish two fundamental approaches to rendering: geometry-based and image-based rendering. In geometry-based rendering, a scene is described using geometrical primitives, which are discredited into points, lines and triangles for rendering [3]. In image-based rendering, a scene is rendered making use of multiple input images, without any 3D object or scene information [3]. Most rendering algorithms are a combination of these two paradigms, for example texture mapping (image-based) in polygon rendering (geometry-based) [3]. In the image rendering we use three types of rendering techniques. Scanline rendering: Scanline rendering instead of a line-by-line on the works that appear as 3D computer graphics, is an algorithm to determine the surface of a polygon-to-polygon or pixel by pixel. All of polygons before they appear for the first time at which the Y, the image on the front of each line or polygon with scanline sorted list by using the intersection of a scanline calculations, are solved by coordinating the provided that the sorted list is not as advanced active scaline photo below, visible long polygon is updated to discard. The main advantage of this method is that the scanning plane with the usual sorting corner reduces the number of comparisons between the edges. Ray tracing: Ray tracing through pixels in an image plane of light tracing the path of light through pixels and their encounters with virtual objects to create an image by simulating the effect of a technique. Ray casting: Ray casting computer graphics and computational geometry to solve a variety of problems in testing is the use of ray-surface intersection. 2D image based rendering: Such sprites, billboards, Impostors, and Layering image on a screen to display images as 2D techniques. Sprites, billboards, and Impostors some demarcation geometry as a structure instead of applying the image, image technique employs an off-screen. 3D image based rendering: 3D IBR 2-D methods when compared to the realism of rendered images, but only slightly increased with the complexity that involves the addition of several techniques. Examples of IBR layered 3D depth, images, view morphing, and includes view interpolation. 4D image based rendering: Last IBR approach to provide a four-dimensional function, a simplified view function Plenoptic implements. Image data for synthetic and real-world scenes recently developed two methods for rendering camera views have been. Figure 2: A variety of rendering techniques applied to a single 3D scene III. IMAGE BASED SHADING AND TECHNIQUES Color presents a problem for shape-from-shading methods because it affects the apparent â€Å"shading† and hence the apparent shape as well [4]. We take as our deà ¯Ã‚ ¬Ã‚ nition of shading that it is the sum of all the processes affecting the image intensity other than changes in surface color (hue or brightness). Shading arises from changes in surface orientation and illumination intensity [4]. Shading 3D models with varying levels of darkness in the picture refers to the depiction of depth perception. Shading less dense or lighter areas with a lighter shade or darker areas more densely media apply a darker shade on the paper with dark levels is used for illustration in the drawing, and is . The straight lines of varying proximity to the shadows are drawn in a grid pattern in a region where there are different techniques of cinematography, including the cross hatching. Dark, with the lines and odd field appears. Similarly, the different lines, appears lighter area. Figure 3: Example of shading In the image processing, we shaded the image with the help of two techniques- Flat shading Smooth shading Flat shading: Their respective colors and a lighting technology is used in each polygon of an object based on the angle between the intensity of the light source 3D computer graphics and general surface light source in the direction of flat polygon shading shadow. The main disadvantage of the flat shading, the low polygon model provides a versatile look. Sometimes may be it boxy look modeling objects such as profit through. Smooth shading: The main disadvantage of the flat shading, the low polygon model provides a versatile look. Sometimes it boxy look modeling objects such smooth shading, pixel by pixel, to the contrary, flat shading with color changes. The curved surfaces of the polygon vertices interpolation technique uses to calculate the values à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹of the pixels holds. Smooth shading Hakrup divided into two major categories through the benefits might be. Gouroud shading: Gouraud shading surfaces represented by polygon meshes to produce continuous shading of computer graphics is used as an interpolation method. Gouraud shading is most often at the corners of each triangle of light and linear triangle covered by computing the resulting color for each pixel by interpolating surfaces triangle is used to obtain continuous light. Gouraud shading, flat shading and Phong shading is considered better than the much less processing is required, but generally results in a multilateral track. Phong shading than, Gouraud shading strength and weakness lies in its projection. The corner count expensive light color values à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹from samples interpolating, corner than a mesh screen space covers more pixels, so as to reduce the processor Phong shading calculations performed for each pixel of light is intense. However, the highly localized light effects will not be rendered correctly, and in the middle of a polygon is a highlight, but does not spread to the top of the polygon, then it will not be clear in rendering a Gouraud; A highlight is on top of a polygon Conversely, if, it will be rendered correctly on the summit, but all through the neighboring polygon interpolation method will be spread across unnatural. Figure 4: Comparisions of Flat shading and Gouroud shading Phong shading: Phong shading 3D computer graphics shading the surface as an interpolation technique shows. It also called Fong interpolation or normal vector interpolation shading. In particular, the rasterized polygon normals across the surface of the interpolated normals and interpolates and calculates a reflection model based on pixel color. Interpolation and Fong Fong Fong shading also can refer to specific combinations of reflection model. Gouraud shading Phong shading correction and the shading of a smooth surface provides a better approximation. Phong shading a smooth surface normal vector is different. Phong reflection model, such as the small specular highlights that when applied to a reflection model Fong interpolation method works better than Gouraud shading. Figure 5:Visual illustration of the Phong equation: here the light is white, the ambient and diffuse colors are both blue, and the specular color is white, reflecting a small part of the light hitting the surface, but only in very narrow highlights. The intensity of the diffuse component varies with the direction of the surface, and the ambient component is uniform (independent of direction). Specular highlights are found in the middle of a large polygon Gouraud shading with the most serious problem occurs. The specular highlights peak based on the color of the polygon vertices and Gouraud shading interpolates are absent, specular highlighting will disappear from the interior of the polygon. This problem is fixed by Phong shading. Figure 6: Comparisions between flat shading and phong Shading Figure 7: Comparisions between flat, gouroud and phong shading IV. CONCLUSION Image processing is the wide area use in everywhere like in medical, video games, visual effects etc. Rendering is the method for view digital images and process them. Shading is use in image rendering. In this paper we represent the shading techniques and show the comparisons between them. Now conclusion of this paper is, Phong shading is better than other shading techniques like as flat shading and gouroud shading. In the further technologies we discuss the upcoming shading techniques. V. ACKNOWLEDGEMENT The first guide is thankful to Brahdutt Bohra for instructive suggestions, and also wants to thank the Dr. Surender yadav. The blessing, help and guidance given by him time to time shall carry me a long way in the journey of life. REFERENCES [1] Feng Ling, Ling Yang. â€Å"Improved on Maximum intensity projection†. 2009 International Conference on Artificial Intelligence and Computational Intelligence .978-0-7695-3816-7/09 $26.00  © 2009 IEEE DOI 10.1109/AICI.2009.202. [2] Heung-Yeung Shum and Sing Bing Kang. â€Å"A Review of Image-based Rendering Techniques†. [3] Mandakini Kaushik, Kapil Kumar Nagwanshi, Dr. Lokesh Kumar Sharma. â€Å"A Overview of Point-based Rendering Techniques†. International Journal of Computer Trends and Technology- volume3Issue1- 2012. ISSN: 2231-2803. [4]Brian V. Funt, Mark S. Drew, and Michael Brockington. â€Å"Recovering Shading from Color Images†. ECCV’92, Second European Conference on Computer Vision, pp. 124-132, May, 1992.

Pesticides Essay -- essays research papers

Pesticides Problems with formatting There are many important issues in the world regarding the environment and it's affects on the average person. Though, the one that hits closest to home, worldwide, is the trust that individuals have in the food that they consume. Yet pesticides are still found daily in foods all around the world. Pesticides are toxins that are used by produce growers universally to control pests that can destroy crops. These toxins are being ingested by humans in the forms of fruits and vegetables that have remaining toxins on them. How safe are these toxins to humans and what is being done to safeguard the environment as well as the health of individuals? Does the average person consume harmful amounts of poison at every meal? If the levels are unsafe, why is this problem continuing to get a blind eye from the people who are supposed to protect society? These questions when asked only lead to more questions. Until things are done to change the systems of pesticide usage universally, society can never be sure as to the long term effects on our environment and what they are eating or giving to the future of our world, the children. In some foreign countries pesticides are used more frequently with legislative control than in the United States. In Mexico and South America, for example, many of the pesticides that the United States and Europe have banned, wind up being used on a majority of their produce crops. The largest problem with this is that Europe and the United States import from South America for produce all of the time. What good does it do to ban harmful agricultural chemicals to be used on domestically grown crops if crops in other countries are grown with these same harmful chemicals, and are then allowed to be imported? Mexico and South America are the leading suppliers of produce for the earth's population because their climate is very conducive to year around crops. Unfortunately those countries are also known for their large amount of insects of all varieties. These insects are steadily becoming more and more immune to toxins that are sprayed on crops. More than five hundred insects, one hundred and fifty plant diseases and two hundred and seventy weeds are now resistant to pesticides. Results are that U.S. growers as well, are steadily forced to apply more and stronger toxins. As the amount an... ...TM Loops, Marilyn. "Pesticides in the Diets of Infants and Children: What Are the Issues?" National Network for ChildCare Online. Internet. 11 Oct 1998. Available http://www.exnet.iastate.edu/pages/nncc/Nutrition/pestic.infant.html "Our Vanishing Wildlife." In Harmony. Online. Internet. 11 Oct. 1998. Available http://www.inharmony.com./pestwild.htm "Pesticide and Food Safety." California Environmental Protection Agency: Department of Pesticide Regulation July 1997:1-2. Online. Internet. 11 Oct. 1998. Available http://www.cdpr.ca.gov. "Pesticides and Food Safety." IFIC Jan. 1995: 1-13. Online. Internet. 13 Oct. 1998 Available http://www.cdfa.ca.gov/agfacts/pesticides/pesticides.html Pimental, David. "Environmental and Economic Costs of Pesticides." Bioscience Nov. 1998. Online. Internet. 13 Oct. 1998 Available http://207.82.250/251/cgi-bin/getmsg? Wheat, Andrew. "Toxic Bananas." Multinational Monitor Sept. 1996: 9-15 Online. Internet. 13 Oct. 1998. Available http://www.essential.org/monitor/hyper/mm0996.04.html Zuckerman, Seth. "Across the Great Divide." Sierra Sept. 1992: 20-21. Online. Internet. 7 Apr. 1998. Available http://207.82.250/251/cgi-bin/getmsg?   Ã‚  Ã‚  Ã‚  Ã‚   Pesticides Essay -- essays research papers Pesticides Problems with formatting There are many important issues in the world regarding the environment and it's affects on the average person. Though, the one that hits closest to home, worldwide, is the trust that individuals have in the food that they consume. Yet pesticides are still found daily in foods all around the world. Pesticides are toxins that are used by produce growers universally to control pests that can destroy crops. These toxins are being ingested by humans in the forms of fruits and vegetables that have remaining toxins on them. How safe are these toxins to humans and what is being done to safeguard the environment as well as the health of individuals? Does the average person consume harmful amounts of poison at every meal? If the levels are unsafe, why is this problem continuing to get a blind eye from the people who are supposed to protect society? These questions when asked only lead to more questions. Until things are done to change the systems of pesticide usage universally, society can never be sure as to the long term effects on our environment and what they are eating or giving to the future of our world, the children. In some foreign countries pesticides are used more frequently with legislative control than in the United States. In Mexico and South America, for example, many of the pesticides that the United States and Europe have banned, wind up being used on a majority of their produce crops. The largest problem with this is that Europe and the United States import from South America for produce all of the time. What good does it do to ban harmful agricultural chemicals to be used on domestically grown crops if crops in other countries are grown with these same harmful chemicals, and are then allowed to be imported? Mexico and South America are the leading suppliers of produce for the earth's population because their climate is very conducive to year around crops. Unfortunately those countries are also known for their large amount of insects of all varieties. These insects are steadily becoming more and more immune to toxins that are sprayed on crops. More than five hundred insects, one hundred and fifty plant diseases and two hundred and seventy weeds are now resistant to pesticides. Results are that U.S. growers as well, are steadily forced to apply more and stronger toxins. As the amount an... ...TM Loops, Marilyn. "Pesticides in the Diets of Infants and Children: What Are the Issues?" National Network for ChildCare Online. Internet. 11 Oct 1998. Available http://www.exnet.iastate.edu/pages/nncc/Nutrition/pestic.infant.html "Our Vanishing Wildlife." In Harmony. Online. Internet. 11 Oct. 1998. Available http://www.inharmony.com./pestwild.htm "Pesticide and Food Safety." California Environmental Protection Agency: Department of Pesticide Regulation July 1997:1-2. Online. Internet. 11 Oct. 1998. Available http://www.cdpr.ca.gov. "Pesticides and Food Safety." IFIC Jan. 1995: 1-13. Online. Internet. 13 Oct. 1998 Available http://www.cdfa.ca.gov/agfacts/pesticides/pesticides.html Pimental, David. "Environmental and Economic Costs of Pesticides." Bioscience Nov. 1998. Online. Internet. 13 Oct. 1998 Available http://207.82.250/251/cgi-bin/getmsg? Wheat, Andrew. "Toxic Bananas." Multinational Monitor Sept. 1996: 9-15 Online. Internet. 13 Oct. 1998. Available http://www.essential.org/monitor/hyper/mm0996.04.html Zuckerman, Seth. "Across the Great Divide." Sierra Sept. 1992: 20-21. Online. Internet. 7 Apr. 1998. Available http://207.82.250/251/cgi-bin/getmsg?   Ã‚  Ã‚  Ã‚  Ã‚  

Finding the Truth in Gretchen Moran Laskas’s The Midwife’s Tale Essay

Finding the Truth in Gretchen Moran Laskas’s The Midwife’s Tale The prologue to Gretchen Moran Laskas’s novel, The Midwife’s Tale, begins with her narrator protagonist, Elizabeth, telling readers, â€Å"Mama always said that most of being a good midwife was in knowing the family history. Not just the birthing story of any given woman--although that was a good thing to keep in mind--but the whole history.† Assuming the â€Å"whole history† is a thing possible to know in the first place, a dubious aim in itself, Moran Laskas’s novel ends up reading as a sort of family history: at times exultant, heartbreaking, occasionally comic, and more than once bone-chillingly grim. Beginning at the turn of the century and ending roughly forty years later as the Depression enters its last stages, Laskas’s novel follows the passions, failures, and triumphs of sometimes-midwife Elizabeth and the small group of mountain folk and family she shares her life with along the banks of Kettle Creek. Feeding her readers a painfully, if beautifully, detailed fare of the arduous lives endured by turn-of-the-century Appalachians, Moran Laskas serves up a novel that journeys between sorrow and triumph without ever indulging in sentimentality as her characters try to survive poverty, mountain life, a world war, an influenza epidemic, and the Depression. With image-rich descriptions of Appalachia’s natural landscape, Moran Laskas shares the stirring, at times comic, rural language of Elizabeth and the novel’s other midwives, Elizabeth’s mother and maternal grandmother, to construct a believable, if sometimes haunting world that periodically resembles a feminized utopia as much as it does an historical account of life in the mountains. Although Moran Laskas’s p... ...being told may very well be something other than what appears to be real, consequently implying a possible difference between reality and truth. While Moran Laskas is probably not hinting at a postmodern spin on the unreality of knowingness or the ultimate absence of a universal â€Å"truth,† her novel does, nevertheless, suggest a kind of nebulous and unstable relationship between the reality we are initially dealt, the choices we make, and the arguable degree of control we have over our destiny. Using Appalachian folklore, consistently rich language, and a heroine who defies sympathy or sentimentality, The Midwife’s Tale generates for its readers a story of women who face and overcome physical and emotional hurdles that would otherwise cripple the strongest among many. Work cited Gretchen Moran Laskas, The Midwife’s Tale. New York, New York: The Dial Press, 2003.

Workplace Promotion Research :: essays research papers

Workplace Promotion   Ã‚  Ã‚  Ã‚  Ã‚  In order to be promoted at work, it has always been said to put your best foot forward, strive to be the best, or always give 110%. Recent studies conducted by MSN, as well as references to books such as The Case for Marriage by Linda Waite and Maggie Gallagher, state other influences can impact the chances of enhancing a career. The hypotheses made suggests that if you are too successful in your current position then you have less likely a change to be recognized for an advancement; married individuals seem to be happier in the workplace and tend to be more successful. Many individuals consider themselves hard workers and yet seem to be overlooked for promotions because they are too hard to replace. If these hypotheses are true, how can a single person elevate themselves within the company? Being visible by showing superiors you are reliable and on their team will increase the chances for a promotion. Working with individuals the supervisor is familiar with as well as showing you can be trusted are also important for moving up in the organization. A similar article in Career builder on MSN suggests that married individuals are favored by their employers and recognized for promotions. How can this be true? According to their study, married people have better mental health, live longer, and are 15% happier than single individuals. Married individuals are preferred over single individuals by employers since they tend to be happier, which leads to higher production.   Ã‚  Ã‚  Ã‚  Ã‚  It is difficult to fill a position of someone who is seen by the company as irreplaceable; individuals can easily be passed over for a promotion if they are superior in their current position.

Human Resources function Essay

In this assignment we were instructed to select a business in which to analyze its Human Resources function. After a long deliberation I chose to discuss Tesco. There are several factors that influenced my choice one of these factors was accessibility of information on Tesco. I feel that in order to produce a vivid and constructive assignment, accessibility of background information is essential. Another factor that influenced my choice of business was familiarity, and the fact that I am a regular customer of Tesco’s and have friends and relatives that work for the company presently or have done in the past makes producing an in depth assignment on Tesco’s Human Resource function, much more straight forward than if I had no awareness of the company at all. Tesco is a nationwide food retailer and has stores all across England as well as some parts of Europe it specializes in the sale of food and other household goods and necessities. Tesco is today’s leading food retailer in the country, however without good employees the company would have never reached its current status and this is the case of most of the nations leading stores and companies. It is a well known fact that human resources is the most significant resource to any large scale business or company overweighing capital, buildings, land, equipment and materials or any other resource. The purposes of human resources are to attract and keep good, hard working, high quality staff. And the other purpose of the human resource sector is to dismiss low quality, lazy unhelpful workers who are known as liabilities to the company. This is important to a company like Tesco for high quality staff is hard to come by so it is important that the functional area under which the human resources is in does its best to retain good, hard working internal customers for as I previously mentioned the staff is considered to be the company’s most significant resource. Another purpose of the human resources section in Tesco is to train and develop all their employees to enable them to reach their full potential and do the work in which they have been employed to do to the best of their ability. By Tesco training and developing their staff even the members of staff who are not the best at their jobs develop into sufficient high – quality workers and this benefits Tesco for they could possibly save money, for instead of employing 10 workers to do one particular job for instance they can use 4/5 of the employees that they have been trained for the employees would be highly sufficient and would probably do the work quicker and of a higher quality than 10 new employees and in addition save Tesco money. Another purpose of the human resources sector is to ensure that Tesco’s avoids unlawful or unfair discrimination. This purpose is important for the company for if discrimination was not unavoidable by the human resource sector many workers would find Tesco an unpleasant working environment and when they come to work would put limited effort into their job hence developing a bad name for the organization. The last purpose of the human resource sector, which I am going to put into perspective, is to ensure that Tesco operates within the law in relation to employment and health and safety. This purpose is very significant for it provides employees with information about laws which apply to health and safety and employment therefore they wont violate these laws unknowledgeable. Like most functional areas in Tesco the human resources sector also have activities that staff within the human resource sector have to undergo. One of the human resources activities in Tesco is to recruit, retain and dismiss staff this is an important activity and requires a lot of attention. The human resources center has to deal with the recruitment of staff, they have to hold interviews and undergo research for applicants who want to work for Tesco. This activity requires not only interviews and research but it also requires the human resources sector to advertise placements. Another thing this activity requires is to retain good high quality staff; the human resources can manage this by acting as consultants and helping members of staff in everyway possible. In addition the human resources have a duty to ensure that Tesco maintains a good working environment and therefore form good working relationships between staff so there is an endless pleasant felling in Tesco and it would prevent good workers from leaving Tesco as a result of hostility within the organization. It is also very important that Tesco allows its internal customers to have sick leaves lunch brakes etc. to relieve any pressures of work which the employees could fell they would need to resign. One more activity, which I am going to put in to perspective, is the dismissal of staff. The company has to deal with many incidents of staff dismissal every year but it is the human resources sector that deals with them directly. It is the human resources job to give warnings to employees i.e. verbal warnings for lateness and then written warning etc. so when a employee violates Tesco’s company policy whatever it may be, it is then the human resources responsibility to provide a notice to the member of staff who has violated company policy that they have been dismissed from the company in other words â€Å"sacked†. Another set of activities, which the human resources sector has to deal with, is the training, development and promotion of employees. The training of employees in Tesco is done solely by the human resource sector. It is human resource that decides what kind of training a particular employee needs, when the particular employee needs training and how long will the employee need to be trained for. For instance if a member of staff was appointed trainee manager of Tesco it would then be the responsibility of the human resource sector to decide how long the employee should train for depending on the particular employees personal ability. The training of Tosco’s internal customers is part of its employees development, the reason for this is because the training of employees is to do with the development of skills i.e. communication with customers. The provided training at Tesco’s helps develop skills for many employees every year for Tesco’s nurtures all its employees and gives them skills to carry along with them to future employment when they leave Tesco if they should leave. Another aspect, which the human resources sector in Tesco has to deal with, is the promotion of its staff. I feel every member of staff regardless of their role whether they are toilet cleaners or till assistants are entitled to promotion after being part of a company such as Tesco for a certain amount of time. However, the statement I have just made is not how Tesco runs its promotion opportunities there are other factors that Tesco’s human resources look into when considering an employees promotion. One factor that the human resources look at is how interested you are with your work and how interested you are with Tesco itself, the human resources look for employees who have actually gained an interest with their work and the organization when selecting an employee to be promoted, this is important for Tesco for an employee who has an interest with the company and their job is likely to put more effort and sufficiency in their work than somebody who has a low amount of interest for the company and their job. Tesco’s human resources sector also looks at a promotion candidate’s ability to get along with their fellow employees. This is also an important factor for Tesco when deciding to promote a member of staff to a higher role for they want to promote friendly/pleasant characters as opposed to hostile/rude employees who don’t get along with anybody in their current role let a lone a higher role where they will be in contact with more employees. Another factor that the human resources look at is the employee’s ability to manage their current job exceedingly well. In my own personal opinion this is the most significant factor apart from † how long the employee has been working with the company for† when deciding to promote a member of staff into a higher position. I feel this is the most important factor the reason being is that you cannot possibly promote a member of staff onto a higher position with higher pay cheque and higher responsibility when they are struggling or just about managing with their current job. The next set of activities that the human resources sector have to undergo in Tesco that I am going to put into perspective in this assignment is the monitoring and maintenance of good working conditions. Good working conditions are enforced by Tesco’s human resource sector and list of the conditions are presented to all new employees when they start at Tesco. Some of the information presented to the new employees on the list of terms and conditions include, the address of their work placements, the employees hours of work, the employees wage and also additional payments such as commission, bonuses and overtime. Also in them list of terms and conditions are employees holiday entitlements per year both personal and statutory days e.g. Christmas, whether the employee will receive sick pay and if so on what basis i.e. only with a Doctors note. In addition the list of terms and conditions, which are presented to all new employees at Tesco’s, include pension rights and any f ringe benefits, for example share rewards staff vouchers etc. The working conditions are regularly inspected by staff from the Human resource sector to ensure that the working conditions in Tesco is kept at a superior standard to ensure that employees can do there work well without worrying about any obstacles distracting them from their work. The physical environment such as good lighting and ventilation, modern furnishings and equipment, adjustable heating, low noise pollution and a restful color scheme. In Tesco, in their attempt to make sure there is an endless pleasant environment and good working conditions in the store the human resources offer employees personal services such as free medical screening and the availability to talk to counselors whenever they are experiencing any personal problems. By Tesco helping their internal customers in this way it can help to relieve a lot of tension and maintain a good working environment for Tesco’s employees. The last activity I am going to put into perspective that Tesco’s human resource sector undergoes is health and safety. The UK law requires internal customers as well as employers to conform to the health and safety legislation. Like most organizations Tesco have a health and safety officers who advises the managers at Tesco about their responsibilities in regards to the health and safety law it is, also it is the role of the health and safety officer to ensure all employees are kept informed about the health and safety law via the manager. In addition it is the human resources sector that makes sure that there is a display of the details of the health and safety law that is displayed where everyone working in the store can in the store can see it.

Decision Making – Cost Accounting

Decisions Involving Alternative Choices Structure: 13. 1 Introduction Objectives 13. 2 Decision Making 13. 3 Types of Costs 13. 4 Types of Choices Decisions 13. 5 Make or Buy Decisions 13. 6 Addition / Discontinuance of a Product line 13. 7 Sell or Process Further 13. 8 Operate or Shut down 13. 9 Exploring New Markets 13. 10 Maintaining a desired level of profit 13. 11 Summary 13. 12 Terminal Questions 13. 13 Answers to SAQs and TQs 13. 1 Introduction In the previous unit we learnt about Marginal Costing.Marginal costing is the ascertainment of marginal cost and of the effect on profit of changes in volume by differentiating between fixed costs and variable costs. Marginal cost is the amount at any given volume of output by which aggregate costs are changed if the volume of output is increased or decreased by one unit. Marginal costing is a very useful tool for management because of its applications. It is used in providing assistance to the management in vital decision-making both s hort term and long term. Differential analysis is the process of estimating the consequences of alternative actions that a decision maker may take.It is used both for short term and long term decisions. Short term decisions relates to fixing price for the product, selecting a suitable product mix, diversification of the product etc while long term deals with capital budgeting decisions. Objectives After studying this unit, you should be able to:  · Explain the steps involved in decision making process  · Know various types of decision choices  · Analyze and interpret various decision choices 13. 2 Decision Making Decision making is the process of evaluating two or more alternatives leading to a final choice known as alternative choice decisions.Decision making is closely associated with planning for the future and is directed towards a specific objective or goal. Decision model contains the following decision-making steps or elements: 1. Identify and define the problem 2. Iden tify alternative as possible solutions to the problem. 3. Eliminate alternatives that are clearly not feasible 4. Collect relevant data (costs and benefits) associated with each feasible alternative 5. Identify cost and benefits as relevant or irrelevant and eliminate irrelevant costs and benefits from consideration. . Identify to the extent possible, non-financial advantage and disadvantage about each feasible alternative. 7. Total the relevant cost and benefits for each alternative 8. Select the alternative with the greatest overall benefits to make a decision 9. Implement or execute the decision 10. Evaluate the results of the decision made. 13. 3 Types of Costs A decision involves selecting among various choices. Non routine types of decisions are crucial and critical to the firm as it involves huge investments and involve much uncertainty.Short term decision making is based on relevant data obtained from accounting information.  · Relevant Cost are costs which would change as a result of the decision.  · Opportunity costs are monetary benefits foregone for not pursuing the alternative course. When a decision to follow one course of action is made, the opportunity to pursue some other course is foregone.  · Sunk costs are historical cost that cannot be recovered in a given situation. These costs are irrelevant in decision making.  · Avoidable costs are costs that can be avoided in future as a result of managerial choice.It is also known as discretionary costs. These costs are relevant in decision making.  · Incremental / Differential costs are costs that include variable costs and additional fixed costs resulting from a particular decision. They are helpful in finding out the profitability of increased output and give a better measure than the average cost. Self Assessment Questions: 1. Relevant Costs are costs which would _________as a result of the decision. 2. ___________ are historical cost that cannot be recovered in a given situation. 3.Opp ortunity costs are _________________for not pursuing the alternative course 4. ____________ is also known as discretionary cost. 13. 4 Types of Choices Decisions The application of incremental / differential costs and revenues for decision making is known as decision situations or types of choice decisions.  · Make or Buy decisions  · Selection of a suitable product mix  · Effect of change in price  · Maintaining a desired level of profit  · Diversification of products  · Closing down or suspending activities  · Alternative course of action  · Own or Lease  · Retain or Replace Change or Status quo  · Export or Local sales  · Expand or Contract  · Take or Refuse order  · Place special orders  · Select sales territories  · Sell at split-up point or process further. 13. 5 Make or Buy Decisions Make or buy decisions arise when a company with unused production capacity consider the following alternatives a) To buy certain raw materials or subassemblies from outside suppliers b) To use available capacity to produce the items within the company. c) The quality and type of item which affects the production schedule d) The space required for the production of item ) Any transportation involved due to the location of production facility f) Cost of acquiring special know how required for the item. Illustration 1: The Anchor Company Ltd produces most of its electrical parts in its own plant. The company is at present considering the feasibility of buying a part from an outside supplier for Rs. 4. 5 per part. If this were done, monthly costs would increase by Rs. 1,000 The part under consideration is manufactured in Department 1 along with numerous other parts. On account of discontinuing the production of this part, Department 1 would have somewhat reduced operations.The average monthly usage production of this part is 20,000 units. The costs of producing this part on per unit basis are as follows. |Material |Rs. 1. 80 | |Labour (half-hour) | 2. 40 | |Fixed overheads |0. 80 | |Total costs |5. 00 | Solution [pic] The company should continue the practice of producing the part in Department1. Illustration 2: ABC ltd plans utilize its idle capacity by making components parts instead of buying them from suppliers.The following are the data available for decision to make or buy: | |Unit cost | |Direct Material |12. 5 | |Direct Labour |8. 0 | |Variable manufacturing overhead |5. 0 | The company purchases the part at a unit cost of Rs. 30. The company has been operating at 75% of normal capacity. Fixed manufacturing cost is 17 lakhs. The cost to manufacture 50000 units is:    |Unit cost |Total cost | |Direct material |12. 5 |6,25,000 | |Direct labour |8. 0 |4,00,000 | |Variable manufacturing o/h |5. 0 |2,50,000 | |Total incremental cost |25. 5 |12,75,000 | |Cost to purchase part |30. |15,00,000 | |Net advantage in parts production |4. 5 |2,25,000 | Inference: The total incremental cost by producing the part in-house is Rs. 25 . 50 while the cost incurred on purchase of the part from suppliers is Rs. 30. 00. There is a clear advantage to the company to produce the part in-house. 13. 6 Addition or Discontinuance of a Product line or Process The decision to add or eliminate an unprofitable product is a special case of product profitability evaluation.When a firm is divided into multiple sales outlets, product lines, divisions, departments it may have to evaluate their individual performance to decide whether or not to continue operations of each of these segments. Illustration 3: The Hi-tech Manufacturing Company is presently evaluating two possible processes for the manufacture of a toy, and makes available to you the following information: |Particular |Process A |Process B | | |Rs. Rs. | |Variable cost per unit |12 |14 | |Sales price per unit |20 |20 | |Total fixed costs per year |30,00,000 |21,00,000 | |Capacity (in units) |4,30,000 |5,00,000 | |Anticipated sales (next year, in units) |4,00,000 |4,00,000 | You are required to suggest: ) Which process should be chosen? Substantiate your answer. ii) Would you change your answer as given above if you were informed that the capacities of the two processes are as follows: A 6, 00,000 units; B 5, 00,000 units? Why? Substantiate your answer. Solution Comparative Profitability Statement |Particular |Process A |Process B | | |Rs. |Rs. | |(i) Selling price per unit |20 20 | |Variable cot per unit |12 |14 | |Contribution per unit |8 |6 | |Total annual contribution (as per anticipated sales) |32,00,000 |24,00,000 | |Total fixed costs per year |30,00,000 |21,00,000 | |Total Income |2,00,000 |3,00,000 | |Process B may be chosen |   |   | |Total contribution (if utilized to present capacity and sold) |34,40,000 |30,00,000 | |Less : Fixed costs |30,00,000 |21,00,000 | |Total Income |4,40,000 |9,00,000 | |Process B may be chosen |   |   | |(ii) Total contribution (if capacity of A of 6,00,000 units and|48,00,000 |30,00,000 | |of B 5,00, 000 units) | | | |Less : Fixed costs |30,00,000 |21,00,000 | |Total Income |18,00,000 |9,00,000 | Process A may be chosen. Illustration 4: Addition of second shift Ulfa Ltd produces a single product in its plant. This product sells for Rs. 100 per unit. The standard production cost per unit is as follows: |Raw materials (5 kgs @ Rs. 8 |Rs. 40 | |Direct labour (2 hours @ Rs. ) |10 | |Variable manufacturing overheads |10 | |Fixed manufacturing overheads |20 | |   |80 | The plant is currently operating at full capacity of 1, 00,000 units per years on a single shift. This output is inadequate to meet the projected sales manager has estimated that the firm will lose sales of 40,000 units next years if the capacity is not expanded Plant capacity could be doubled by adding a second shift. This would require additional out-of-pocket fixed manufacturing overhead costs of Rs. 10,00,000 annually. Also, a night work wage premium equal to 25 per cent of the standard wage would have to be paid during the second shift.However, if annual production volume were 1,30,000 units or more, the company could take advantage of 2 per cent quantity discount on its raw material purchases. You are required to advise whether it would be profitable to add the second shift in order to obtain the sales volume of 40,000 units per year? Solution Decision analysis |Particulars |Profit without expansion |Profits with expansion | |Sales revenue |Rs. 1,00,00,000 |Rs. 1,40,00,000 | |Less: variable costs: |   |   | |Raw materials (Rs 39. 0 x 1,40,000) |40,00,000 |54,88,000 | |Direct labour |10,00,000 |15,00,000 | |Variable manufacturing overhead |10,00,000 |14,00,000 | |Contribution |40,00,000 |56,12,000 | |Less : fixed costs (Rs. 1,00,000 x 20) |20,00,000 |30,00,000 | |Net Income |20,00,000 |26,12,000 | Yes, it would be profitable to add the second shift as it would increase profits by Rs. 6, 12,000.Illustration 5: Assume a company is considering dropping product B from its line because acc ounting statements shows that product B is being sold at a loss. | | | |Product |A |B |C |Total | |Sales revenue |50,000 |7,500 |12,500 |70,000 | |Cost of sales: | | | | | |D. Material |7,500 |1,000 |1,500 |10,000 | |D.Labour |15,000 |2,000 |2,500 |19,500 | |Indirect manufacturing cost (50% of |7,500 |1,000 |1,250 |9,750 | |Direct labour) | | | | | |Total |30,000 |4,000 |5,250 |39,250 | |Gross margin On sales |20,000 |3,500 |7,250 |30,750 | |Selling & Admn |12,500 |4,500 |4,000 |21,000 | |Net income |7,500 |(1,000) |3,250 |9,750 | Additional information: a) Factory Overhead cost is made up of fixed cost of Rs. 5850 and variable cost of Rs. 3900. b) Variable cost by products are: A – Rs 3000, B – Rs 400 and C – Rs 500 c) Fixed costs and expense will not be changed if product B is eliminated d) Variable selling and administrative expenses are to the extent of Rs. 11000 can be traced to the product: A-Rs. 7,500; B- Rs. 1500 and C- Rs. 2000 e) Fixed selling and admn expense are Rs. 10000 Solution: [pic]If the sale of product B were discontinued, the marginal contribution would be lost and the net income would be reduced by Rs. 2,600. Assume that after dropping product B, the sales of product A increased by 10%. The total profit of the firm will not increase by this sales increase. Product A makes only a marginal contribution of 34% (17000/50000) |Sales revenue of Product A |50000 |100% | |Variable cost of Product A |33000 |66% | |Marginal contribution of Product A |17000 |34% | On additional sales of Rs. 5000 the marginal contribution would be Rs. 700 |Sales revenue 10% of 50000 |5000 | |Variable cost 66% |3300 | |Marginal contribution (34%) |1700 | This contribution is less than Rs. 2,600 now being realized on the sales of product B. it would take additional sales of product A of approximately Rs. 7,647 to equal the marginal contribution of Rs. 2,600 mow being made by product B: [pic]= Rs. 7,647 It is possible that dropping product B may res ult in reduction in some of the fixed costs. Products B now contributes Rs. 2,600 towards recovery of fixed costs and expenses. Only if the fixed costs and expenses can be reduced by more than this amount, it will be advisable to drop product B. 13. Sells or Process Further A firm is frequently faced with the problem of continuing with the existing policies or plans or change to new ones. Such change could be in the form of selling a partially processed product (semi finished) or process further. While taking a decision about such matters, the management must keep in mind the long term consequence and the interest of the firm. Illustration 6: A firm sells semi finished product at Rs. 9 per unit. The cost to manufacture the semi finished product is Rs. 6. Further processing can be done at an additional cost of Rs. 3 per unit and the final product can be sold at Rs. 15 per unit. The firm can produce 10,000 units.The analysis is shown below: |   |Sell |Process & Sell | |Sales revenu e (10,000 units) |Rs. 90,000 |1,50,000 | |Less : Manufacturing costs |60,000 |90,000 | |Profit |30,000 |60,000 | There is a net advantage of Rs. 30,000 in processing the product further. The market value of the partially processed product (Rs. 90,000) is considered to be opportunity cost of further processing. The figure of net advantage of Rs. 30. 00 can be arrived at in the following manner also: |Revenue from sale of final product (10,000 x 15) |   |Rs. 1,20,000 | |Less : Additional processing cost (10,000 x 3 ) |30,000 |   | |Revenues from sale of intermediate product |90,000 |1,20,000 | |Net advantage in further processing |   |Rs. 30,000 | 13. 8 Operate or Shutdown Various factors both external and internal affect the functioning of the firm. In such situations it becomes necessary for a firm to temporarily suspend or shutdown the activities of a particular product, department or a unit as a whole.Illustration 7: A company operating below 50% of its capacity expects tha t the volume of sales will drop below the present level of 10,000 units per month. Management is concerned that a further drop in sales volume will create a loss and has under consideration a recommendation that operation be suspended, until better market conditions prevail and also a better selling price. The present operation income statement is as follows: |   |Rs |Rs | |Sales revenue (10,000 units @ Rs. 3. 00) |   |30,000 | |Less : Variable costs @ Rs. 2. 0 per unit |20. 000 |   | |Fixed costs |10,000 |   | |Net Income |   |0 | Suggest the management at what point should the operation be suspended. The fixed cost remains only Rs 4000 if operation is shutdown. The following income statements have been prepared for sales at different capacities: [pic] It would appear that shutdown is desirable when the sale volume drops below 6,000 units per month, the point at which operating losses exceed the shutdown cost. 13. 9 Exploring New MarketsDecisions regarding entering new m arkets whether within the country or other the country should be taken after considering the following factors:  · Whether the firm has surplus capacity to meet the new demand?  · What price is being offered by the new market?  · Whether the sale of goods in the new market will affect the present market for the goods? Illustration 8: The following figures are obtained from the budget of a company which is at present working at 90% capacity and producing 13,000 units per annum. |   |90% |100% | | |Rs. |Rs. |Sales |15,00,000 |16,00,000 | |Fixed Expenses |3,00,500 |3,00,600 | |Semi- Fixed Expenses |97,500 |1,00,500 | |Variable Overhead Expenses |1,45,000 |1,49,500 | |Units made |13,500 |15,000 | Labour and material costs per unit are constant under present conditions. Profit margin is 10 per cent. a) You are required to determine the differential cost of producing 1,500 units by increasing capacity to 100 per cent. b) What would you recommend for an export price for these 1,500 units taking into account that overseas prices are much lower than indigenous prices? Solution |Basic Calculation: |Rs. | |Sales at 90% capacity 15,00,000 | |Less: Profit 10% |1,50,000 | |Cost of Goods sold |13,50,000 | |Less : Expenses (Fixed, semi-variable and variable) |5,43,000 | |Cost of Material and Labour |8,07,000 | |Labour and Material at 100% capacity = |Rs. 8,07,000 x 100/90 | |   |= 8,96,667 | Differential cost analysis can now be done as follows: Capacity levels |90% |100% |Different cost | |Production (Units) |13,500 |15,000 |1,500 | |Material and Labour |8,07,000 |8,96,667 |89,667 | |Variable overhead expenses |1,45,000 |1,49,500 |4,500 | |Semi-variable expenses |97,500 |1,00,500 |3,000 | |Fixed expenses |3,00,500 |3,00,600 |100 | |   |13,50,000 |14,47,267 |97,267 | a) Different Cost = Rs. 97,267 (Rs. 14,47,267 – 13,50,000) b) Minimum price for export = [pic]= Rs. 64. 84 per unit At this price, there is no addition to revenue; any price above Rs. 64. 84 per unit may be acceptable. Note: It has been presumed that i) No capital investment is necessary ii) No export charges are incurred and ii) The export price will have no effect on the home market where the product will continue to be sold at the old price. It has also been assumed that necessary precaution have been taken to ensure that the product is not ‘dumped back’. 13. 10 Maintaining a Desired level of profit When deciding between alternative courses of actions the criterion should be to select the project which yields the greatest contribution. Illustration 9: A company is considering expansion. Fixed costs amount to Rs. 4, 20,000 and are expected to increase by Rs. 1, 25,000 when plant expansion is completed. The present plant capacity is 80,000 units a year. Capacity will increase by 50 per cent with the expansion. Variable costs are currently Rs. 6. 0 per unit and are expected to go down by Rs. 0. 40 per unit with the expansion. The current selling price is Rs. 16 per unit and is expected to remain same under either alternative. What are the break- even points under either alternative? Which alternative is better and why? Solution [pic] The profitability after expansion is very good and hence it is better to expand. Illustration 10: Disposal of inventories ABC Ltd has on hand 5,000 units of a product that cannot be sold through regular sales. These were produced at a total cost of Re. 1, 50,000 and would normally have been sold for Rs. 40 per unit. Three alternatives are being considered. i. Sell the items as scrap for Rs. per unit ii. Repackage at a cost of Rs. 20,000 and sell them at Rs. 8 per unit iii. Dispose them off at the city dump at removal cost of Rs. 500. Which alternative should be accepted? Solution Exhibits the decision analysis [pic] Alternative II should be accepted. 13. 11 Summary  · Decision making is the process of evaluating two or more alternatives leading to a final choice known as alternative choice decisions. Decision making is closely associated with planning for the future and is directed towards a specific objective or goal.  · A decision involves selecting among various choices. Non routine types of decisions are crucial and critical to he firm as it involves huge investments and involve much uncertainty. Short term decision making is based on relevant data obtained from accounting information.  · Relevant Cost are costs which would change as a result of the decision.  · Opportunity costs are monetary benefits foregone for not pursuing the alternative course. When a decision to follow one course of action is made, the opportunity to pursue some other course is foregone.  · Sunk costs are historical cost that cannot be recovered in a given situation. These costs are irrelevant in decision making.  · Avoidable costs are costs that can be avoided in future as a result of managerial choice. It is also known as discretionary costs.These costs are relevant in decision making.  · Incremental / Differential costs are costs that include variable costs and additional fixed costs resulting from a particular decision. They are helpful in finding out the profitability of increased output and give a better measure than the average cost. 13. 12 Terminal Questions 1. Avon garments Ltd manufactures readymade garments and uses its cut-pieces of cloth to manufacture dolls. The following statement of cost has been prepared. |Particulars |Readymade garments |Dolls |Total | |Direct material |Rs. 80,000 |Rs. 6,000 |Rs. 6,000 | |Direct labour |13,000 |1,200 |14,200 | |Variable overheads |17,000 |2,800 |19,800 | |Fixed overheads |24,000 |3,000 |27,000 | |Total cost |1,34,000 |13,000 |1,47,000 | |Sales |1,70,000 |12,000 |1,82,000 | |Profit (loss) |36,000 |(1,000) |35,000 |The cut-pieces used in dolls have a scrap value of Rs 1,000 if sold in the market. As there is a loss of Rs. 1,000 in the manufacturing of dolls, it is suggested to discontinue their manufacture. Advise th e management. 2. The ABC Company Ltd produces most of its own parts and components. The standard wage rate in the parts department is Rs. 3 per hour. Variable manufacturing overheads is applied at a standard rate of Rs. 2 per labour – hour and fixed manufacturing overheads are charged at a standard rate of Rs 2. 50 per hour. For its current year’s output, the company will require a new part. This part can be made in the parts department without any expansion of existing facilities.Nevertheless, it would be necessary to increase the cost of product testing and inspection by Rs. 5,000 per month. Estimated labour time for the new part is half an hour per unit. Raw materials cost has been estimated at Rs. 6 per unit. The alternative choice before the company is to purchase part from an outside supplier at Rs 9 per unit. The company has estimated that it will need 2,00,000 new parts during the current years. Advise the company whether it would be more economical to buy or m ake the new parts. Would your answer be different if the requirement of new parts was only 1,00,000 parts? 13. 13 Answers to SAQ and TQs Answer to SAQ 1. Change 2 Sunk cost 3. Monetary benefits foregone 4. Avoidable cost Answers to TQs: . Discontinue manufacture of dolls | |Readymade garments |Dolls |Total | |Total cost |134000 |13000 |147000 | |Profit (loss) |36000 |(1000) |35000 | 2. Decision analysis : 200000 units – The company is advised to make the new part. The differential costs favouring the decision of making the component is Rs40000 Decision analysis : 100000 units – The company is advised to buy from an outside supplier. Total cost to manufacture 100000 units is Rs. 9,10,000.

Explore the techniques used Essay

Explore the techniques used by Carol Ann Duffy to create contrasting â€Å"voices† by comparing two of the persona poems. In the poem â€Å"Fraud†, Duffy takes on the persona of an historical figure and creates a voice for it. She writes from the point of view of this character. In doing so, Duffy portrays the feelings and emotions of that character as she sees them. The character in â€Å"Fraud† is a Jewish man whose family were all killed in the Nazi holocaust. His name was Jon Ludwick Hoch, who later changes his name to Robert Maxwell. This was so that he could escape his past and what he left behind when he left Slovakia and to help him fit in when he moved to England. A way in which a â€Å"voice† is created in this poem is through use of the language, this marks it so you can tell it can only come from this specific character. The language is very direct and factual, giving no alternatives. â€Å"What was my aim? To change from a bum a To a billionaire. † The language exposes a lot about this persona. It shows that he was intelligent and cunning and knows what he is talking about. The character is not self pitying like that of the persona in Havisham,but condsending. The two characters through the use of different voices in each poem are portrayed as once being very vulnerable but now have become hardened by time. â€Å"Poverty’s dumb. Take it from me Sunny Jim. † This quote is from â€Å"Fraud† this shows how the voice is dominating and condescending. When looking at the poem you can immediately see that the line length is generally short, with no more than fourteen words per line and no less than two. This may be a method in which the personas thoughts are expressed, very rapid and direct thoughts. A lot of the lines end with â€Å"M†, for example â€Å"scum, slum. † This â€Å"M† sound is crude and suggests that the â€Å"voice† is similar to that of a whining and spoilt child. Which, in turn, when you research the real life character, says a lot about the person. He Lots of words in the poem are mono syables which gives a heavy beat to the end of the line. The character speaks in colloquial language, using a lot of slang words; this gives us an immediate opinion of the character. There is a frequent use of curse words this gives you the impression that the character is very direct not only in his conversations with people but with his whole out look to life. Words such as â€Å"Mother fucker† are swear words, but when used in this context in the play it gives a depth to the character. Through Duffy’s use of words we as readers can learn more about the character she is portraying/ A device that Duffy has used in this poem and with a lot of previous poems is the use of ellipsis. For example, the man speaks elliptically, his attitude towards things and he doesn’t explain himself. This shows that his character is â€Å"Shady â€Å", he elliptically refers to contemporary things. When he is talking about God, he talks elliptically about a lesbian sex show. â€Å"Then there’s Him- for whom I paid for a butch and femme To make him come. † To create the contrasting voice in this poem, Duffy uses the above techniques. But what techniques are used in another of her persona poems Havisham? Havisham is a character taken from literature and given a voice by Duffy. The woman in question is the tragic Miss Havisham from Charles Dickens’s novel â€Å"Great Expectations. † Some history to the character in Havisham is; she was jilted at the alter by her lover whom she was due to marry. She never really recovered from that day. Inside her house she kept the wedding feast as it was, at this point rotting and rat infested. She wore her once beautiful wedding dress, now reduced to blackened rags. The point is, she wanted to keep everything exactly the way it was the day of her wedding, in hope that her lover would come back to her. Clearly from the outset there is still bitterness for the love she lost unsuspectedly. The first literary device used in this poem, in the first line is an oxymoron when referring to her lover. This suggests what she once felt for him, and what she thinks of him now. An oxymoron is a contradiction, so it begs the question, how can he be both of these things? â€Å"Beloved sweetheart bastard. † As in Fraud, there is a use of elliptical language which leaves the reader asking themselves questions about the character and what she is referring to. â€Å"Not a day since then I haven’t wished him dead . Prayed for it So hard I have dark green pebbles for eyes, Ropes on the back of my hand I could strangle with. † Who is he? When was â€Å"then†? To make this more effective and dramatic, Duffy uses a metaphor to try and convey what it feels like. What it feels like when she is saying how much she has longed for him to be dead. Her eyes are compared to â€Å"dark green pebbles†. This has all sorts of connotations, what does a dark green pebble feel like? The first thing that comes to my mind is that it is referring to how she has become cold and almost unhuman. This is what he has reduced her to. Another metaphor is employed in the same stanza when she talks about the ropes on her hands. Of course, she does not literally have ropes on her hands; its connotations are that of veins. The veins on her hands are bulging, through the stress she has been put through. This poem is full of rage and anguish, unlike Fraud where the main tone was demeaning of others. The woman in this poem is extremely self pitying and is completely self absorbed over what this man did to her. She is lonely and lost, grieving for her lost love. This poem is not normally structured; it does not flow as most poems do. In the first two stanzas there are two or three words, then a full stop. This method is to give that line a more dramatic and edgy feel, to set off the enigmas in the poem. â€Å"Spinster. I stink and remember. † â€Å"Beloved sweetheart bastard. † Both of the personas in these poems are not happy or jubilant in any way, they are depressing figures that eventually come to their end. The point is that similar methods are used to create the two contrasting voices. The way in which you use them and the language used is what really determines the creation of a contrasting voice and persona.