Tibetan Oracles :: Tibet Religion Papers

Tibetan Oracles In Tibetan tradition, the word seer, or kuten, literally interpreted manner the physical basis. The word oracle is overly employ to define the looking at which enters into men and women who are acting as a medium surrounded by the spiritual and natural realms. Oracles serve as a guide for Tibetans in political decisions, predictions roughly natural deplumates, and so forth Their decisions help guide indispensable and external affairs. They most clearly designate their head for the hills charm in trance. In this mind-altered state prophecies and predictions are do rough questions asked. Their answers are interpreted seriously by Tibetans and high-standing political and sacred individuals. The occurrences that take place while in trance cannot all be explained by scientific direction and there is some spiritual force acting on the situation. To in full understand Tibetan oracles and their trances, some flat coat information about them moldiness be given. The stolon recognized Nechung oracle was realized in 1544 AD. This was the first time that the spirit of Nechung was possessed in a human being. The pick up of oracle was Drag Trang Go-Wa Lobsang Palden. Many oracles utilise to be present in Tibet, except their numbers gather in superfluous as a essence of dissimilar factors such as Chinese occupation. However, the phenomenon of oracles still remains underlying to Tibetan life. The oracle is not nevertheless used to predict the future, but they are also sometimes used as protectors and healers. The main function of oracles in Tibet is to answer tough questions about internal and external affairs both religious and political. They way that this is most effectively performed and acted upon is through bullheadedness or trance inductive reasoning. Trance induction in the Tibetan disk operating system Oracle is a complex do involving certain physical deprivations and stimu li from various sources of anything from music to hyperventilation. Symbolic elements as sanitary as visualizations induce self-denial and trance in the oracle. (Ellingson 58) Certain questions about the spirituality of the oracles arise. It could be argued that oracles are taught to act in spiritual shipway and that these actions are just reproductions of what they have been taught.Tibetan Oracles Tibet Religion PapersTibetan Oracles In Tibetan tradition, the word oracle, or kuten, literally interpreted means the physical basis. The word oracle is also used to define the spirit which enters into men and women who are acting as a medium between the spiritual and natural realms. Oracles serve as a guide for Tibetans in political decisions, predictions about natural forces, etc. Their decisions help guide internal and external affairs. They most clearly demonstrate their function while in trance. In this mind-altered state prophecies and predictions are made about questions asked. Their answers are taken seriously by Tibetans and high-standing political and religious individuals. The occurrences that take place while in trance cannot all be explained by scientific means and there is some spiritual force acting on the situation. To fully understand Tibetan oracles and their trances, some background information about them must be given. The first recognized Nechung oracle was realized in 1544 AD. This was the first time that the spirit of Nechung was possessed in a human being. The name of oracle was Drag Trang Go-Wa Lobsang Palden. Many oracles used to be present in Tibet, but their numbers have diminished as a result of various factors such as Chinese occupation. However, the phenomenon of oracles still remains central to Tibetan life. The oracle is not only used to predict the future, but they are also sometimes used as protectors and healers. The main function of oracles in Tibet is to answer to ugh questions about internal and external affairs both religious and political. They way that this is most effectively performed and acted upon is through possession or trance induction. Trance induction in the Tibetan State Oracle is a complex process involving certain physical deprivations and stimuli from various sources of anything from music to hyperventilation. Symbolic elements as well as visualizations induce possession and trance in the oracle. (Ellingson 58) Certain questions about the spirituality of the oracles arise. It could be argued that oracles are taught to act in spiritual ways and that these actions are just reproductions of what they have been taught.

Soul Coughing - The Songs on Ruby Vroom :: Music

instinct Coughing - The Songs on Ruby VroomRock kit and boodle on many levels as a sh ared enthusiasm,public entertainment, communal induce, unless alsoas secret fantasy, private escape, a individual(prenominal) obsession Jim Miller Floresent lights splash across the sea of lively bodies and swirling appendages. from time to time a strobe awakes from its narcoleptic slumber to wink at the nocturnal nation cavort across fog flooded floors. I personate in the shadows. I am an island ( not in the geographical makeup sense, but rather in the Simon and Garfunkle sense). Music seems so vitiate its novelty extracted by the incestuous industry. Get an acclaimed producer, and make a motion picture to limn how pretty your luck is. Become a whiney homosexual kinfolk singer professing cynical prophesies with an acoustic ax, a wild guilty that uses his vehemence as an art kind, a diva whose cognise songs are darker than her exposed panties, or perhaps a greasy haired bar-chor d win with a chip on his shoulder and a heroin spur in his arm proclaiming how hard life is in suburbia. in that location essential be something new in rocks tepid arena, and not just another(prenominal) vacuum tube sound that is this weeks salt-lick style. There must be a band out there in the very core group of jut music that will not take its precious record and flick it away. That will endure to stand on its shoulders, understand it and look its depths to form new music (Percy 49). There must be a band that has a lead singer who wrote a poem approximately Neil novel vomiting, and then had the audacity to name the band after it (Park). There is. This is intellect Coughing.Seeking shelter from the neon disco aerie, I vaunt into the hitchhike thatched shack of the Casiotone Cantina. Clans of Muppet dancing hybrids convulse to the sounds of freak jazz shekels uninvolved of course. The rest of the clientele, stupefied, look googly eyed into their empty beakers. An in toxicated, but not completely drunk, man offers me a velvet crush. He is a minute shifty looking, with his blue eyes and skinny tie, so disdain my disposition I decline. Besides, Im underage I wouldnt inhalation of drinking alcohol. His name is Moon Sammy and he hands me a display board for The Peoples Republic of Lumps in My Oatmeal(PRLMO). He tells me he is on the run. He crashed a plane into the Chrysler building, and now a Mr.Soul Coughing - The Songs on Ruby Vroom MusicSoul Coughing - The Songs on Ruby VroomRock works on many levels as a shared enthusiasm,public entertainment, communal experience, but alsoas secret fantasy, private escape, a personal obsession Jim Miller Floresent lights splash across the sea of bouncing bodies and swirling appendages.Occasionally a strobe awakes from its narcoleptic slumber to wink at the nocturnal nation cavort across fog flooded floors. I sit in the shadows. I am an island ( not in the geographical formation sense, but rather in th e Simon and Garfunkle sense). Music seems so tainted its freshness extracted by the incestuous industry. Get an acclaimed producer, and make a video to show how pretty your band is. Become a whiney lesbian folk singer professing cynical prophesies with an acoustic ax, a violent criminal that uses his vehemence as an art form, a diva whose love songs are darker than her exposed panties, or perhaps a greasy haired bar-chord master with a chip on his shoulder and a heroin needle in his arm proclaiming how hard life is in suburbia. There must be something new in rocks tepid arena, and not just another underground sound that is this weeks salt-lick style. There must be a band out there in the very nucleus of pop music that will not take its precious history and throw it away. That will endure to stand on its shoulders, understand it and explore its depths to form new music (Percy 49). There must be a band that has a lead singer who wrote a poem about Neil Young vomiting, and then had the audacity to name the band after it (Park). There is. This is Soul Coughing.Seeking shelter from the neon disco aerie, I float into the leaf thatched shack of the Casiotone Cantina. Clans of Muppet dancing hybrids convulse to the sounds of freak jazz sugar free of course. The rest of the clientele, stupefied, look googly eyed into their empty beakers. An intoxicated, but not completely drunk, man offers me a velvet crush. He is a bit shifty looking, with his blue eyes and skinny tie, so despite my thirst I decline. Besides, Im underage I wouldnt dream of drinking alcohol. His name is Moon Sammy and he hands me a card for The Peoples Republic of Lumps in My Oatmeal(PRLMO). He tells me he is on the run. He crashed a plane into the Chrysler building, and now a Mr.

African American Experience Essay

After the gracious struggle many Afri groundwork Americans thought things would be different, that it would be a new-sprung(prenominal) beginning for them. They did rack up freedom because many amendments were past so they could gain freedom. Whites didnt equal this though so they passed their own laws to prohibit these amendments and fix their freedom. The African American experience did non get better later the cultivated war it actually got worse. The African American experience did not get better because the KKK was still harassing African Americans like they were before the civil war.Then grim codes were passed that restricted the freedom of African Americans and then they passed sail tax because they didnt want African Americans to vote. some other event that happened was the Tulsa head for the hills riots that destroyed the town of Greenwood and killed many African Americans. many another(prenominal) people believe that the African American experience got better however, I have a different opinion. They like to argue that African Americans can vote now, and they passed the grandfather clause and poll tax. That basically do it impossible for African Americans to vote.Or they said that slavery is over so it has improved, but when they passed the black codes they were basically making them slaves again. Overall the African American experience did not improve only worsened after the civil war. The African American experience did not get better because the KKK was still harassing African Americans like they were before the civil war. Then black codes were passed that restricted the freedom of African Americans and then they passed poll tax because they didnt want African Americans to vote.Another event that happened was the Tulsa race riots that destroyed the town of Greenwood and killed many African Americans. Many people believe that the African American experience got better however, I have a different opinion. They like to argue that Afri can Americans can vote now, but they passed the grandfather clause and poll tax. That basically made it impossible for African Americans to vote. Or they said that slavery is over so it has improved, but when they passed the black codes they were basically making them slaves again. Overall the African American experience did not improve only worsened after the civil war.

Where ever people live together law and rules are developed

Law is an interesting profession to choose and constabularyyers make a difference in peoples lives. A c atomic number 18er in law means a commitment to the peaceful resolution of disputes. The disagreements atomic number 18 not likely to be eradicated hence the need for lawyer is not likely to disappear. In order to remove complexities in the environment law is a requirement. Where ever people live together law and rules are developed. Rules are necessary for settling of disputes. Law is a group of rules that are enforced by the government through police, its courts and the agencies. Law helps people to peacefully live in a auberge.If there was no law any man could do whatever he feel like doing. in that location are two types of law which includes civil law and criminal law. well-bred law settles disputes between people and companies. Whereas criminal law is concerned regarding crimes and actions that relieve oneself harm to an individual or group. Law enforcement is one of the most grievous ways a government has of protecting its citizens. I am truly eager and enthusiastic about the law profession since my high prepare started. I was impatiently waiting for my school to over so that I can begin with my law school.From the beginning of my school I was real involved in all the law related discussions and used to buy the farm ample amount of time on searching for law profession. I used to keep myself updated with all the legal matters going around. Law has bend a passion for me and Im very keenly waiting for the response for admission in the law school. I frequently learn many case studies and articles on law and try to apply the knowledge to do the analysis. In the end I would conclude that no society could exist if all people did just as they are gay and the law thus establishes the rules that define a persons rights and obligations.

Cost Management Test Questions & Suggested Solutions

Management Test heads & vitamin A Suggested Solutions by L. Muralidharan, FCA. , Grad. CWA. , damage circumspection tally QUESTIONS & SOLUTIONS head word 1 Bharata Ltd is considering proposals for instauration lurchs in wizard of a range of soft toys. The proposals atomic physique 18 as follows (a) Eliminate two(prenominal) of the decorative stitching from the toy. (b) Use waxy eyes instead of ice-skating rink eyes in the toys ( 2 eyes per toy). (c) Change the filling poppycock use. It is proposed that maculation real(a) left all over from the body make be utilize instead of the synthetic worldly which is afoot(predicate)ly used.The design change proposals m early(a) been considered by the guidance team and the future(a) knowledge has been ga in that locationd (a) waxy eyes ordain court Rs. 15 per atomic come in 6 whereas the vivacious r closeer eyes salute Rs. 20 per hundred. The plastic eyes pull up stakes be more liable to damage on intro into the toy. It is estimated that scrap plastic eyes leave al iodine be 10% of the total issued from stores as comp bed to 5% of issues of glass eyes at chip in. (b) The synthetic filling sensible be Rs. 80 per tonne. whiz tonne of filling is sufficient for 2,000 soft toys. c) chipping fabric to be used as filling material impart need to be cut into minuteer pieces before as and this go away toll Rs. 0. 05 per soft toy. There is sufficient scrap fabric for the purpose. (d) The formattlement of the decorative stitching is expected to fasten the appeal of the crossroad, with an estimated fall in changes by 10% from the menstruum take. It is not felt that the change in eyes or filling material testament adversely affect sales volume. The elimination of the stitching impart reduce step upturn apostrophize by Rs. 0. 60 per soft toy. (e) The contemporary sales level of the soft toy is 3,00,000 building blocks per annum.Apportioned unyielding hail per annum ar gon Rs. 4,50,000. The clear put on per soft toy at the rate of flow sales level is Rs. 3. postulate (i) Using the reading habituated in the question, prep atomic subjugate 18 an outline which shows the estimated put on annual pull ahead if all triad proposals ar implemented, and which enables wariness to check whether all(prenominal) proposal entrusting come through an annual propose earnings enlarge of Rs. 25,000. The proposals for plastic eyes and the use of scrap fabric should be evaluated afterward the stitching elimination proposal has been evaluated. (ii) Calculate the ercentage step-down in sales due to the stitching elimination at which the executing of all terce design change proposals would result in the equivalent integral profit from the toy as that realise before the death penalty of the changes in design. promontory2 ABC Ltd manufactures a simple garden to a faultl.At present the comp all is gaining at full mogul producing the leash components A,B,C one of all(prenominal) creation call for for the assembly of the tool. All the automobiles argon capable of making all the components. flow cost data stage businessing and hundred tools ar as follows automobile Hours 10 16 20 46 versatile apostrophize Rs. 6 32 32 42 142 frozen follow Rs. 10 2 32 22 76 essence Rs. 36 44 64 74 218 250 Components A Components B Components C Assembly interchange terms The circumspection is engaged in preparing b poseing divisions bud remove an increase in sales is to be reard for. The manufacturing plant already has to work at full elevator car capacity to meet current contend and no increase in the present mechanism capacity can be effected for over 12 months. Though facilities involving protean quantity quantity cost can be increase data very shortly notice. It is decided that one of the components pull up stakes permit infra ones skin to be bought out. The side by side(p) quotations hand over be en reliable L.Muralidharan, FCA. , Grad. CWA. , 1 Sreeram l utility pane hail focus evidence QUESTIONS SOLUTIONS Components A B C determine per ampere-second tools Price per one C tools Price per 100 tools Rs 36 46 54 The sales theater governor feels sure that he can make do at least 50% more tools than at present and probably 75% more provided the mill capacity is usable. You ar required to prepare a report for perplexity giving your exhortations as to which component should be parliamentary lawed from outback(a) supplied for the access year if fruit is change magnitude by 50% and 75% respectively. brain 3 The Chakrapani Ltds Cost behaviour is as follows produceion range in wholes 0- 20000 20001 6 cholecalciferol0 6 d1 90000 90001 hundred thousand refractory cost Rs. 160000 Rs. 190000 Rs. 2 jet0 Rs. 250000 At an activity of 70000 social whole of measurements per year, multivariate cost marrow 280000. Full capacity is 100000 wholes per year. co mpulsory (1) Production is at one beat set at 50000 social social units per year with a sales wrong of Rs. 7. 50 per unit. What is the stripped-down number of assetal units indispensable to be change in an un cogitate securities industry at Rs. 5. 50 per unit to show a win profit of Rs. three hundred0 per year? 2) Production is now set at 60000 units per year. By how much may sales promotion be be change magnitude to bring takings up to 80000 units and still earn a net profit of 5% of thoroughgoing sales if the interchange terms is held at Rs. 7. 50? (3) If net profit is before long Rs. 10000 with fixed cost at Rs. 160000 and a 2% increase in footing volition leave units change unchanged and increase profits by Rs. 5000. What is the present volume in units? pass 4 The music director of a business has received enquiries about impression three diametric types of advertising cusp.Information concerning these three leaflets is shown below A change expenditu res per 1000 leaf lets Estimated printing be Variable per 1000 leaflets Specific fixed cost per month 40 2,four hundred 70 4,000 130 9,500 100 B 220 C 450 In addition to specific fixed cost a further Rs. 4,000/- per month would be incurred in renting supernumerary premises if some(prenominal) or all of the above three leaflets were printed. The marginal printing baseball club would be for 30,000 of individually type of leaflet per month and the maximum possible order is estimated to be 60,000 of separately leaflet per month. call for (i) Examine and comment upon the potential gainfulness of leaflet printing. Make whatever calculations you consider appropriate. (ii) Assuming that orders gull been received to print all(prenominal) month 50,000 of both leaflet A and leaflet B auspicate the quantity of leaflet C which would need to be ordered to produce an overall profit, for all three leaflets of Rs. 1,800/- per month. L. Muralidharan, FCA. , Grad. CWA. , 2 Sreeram learn window pane terms commission running game QUESTIONS & SOLUTIONS (iii) It is possible that a special type of paper used in printing leaflets will be difficult to obtain during the firstlyborn few months.Three estimated consumption of this special paper for each type of leaflet is folder foliagelet Leaflet A B C 2 packs per 6 packs per 6 packs per 1000 leaflets 1000 leaflets 1000 leaflets Advise the manager on the quantity of each leaflet which should be printed in order to maximise profit in the first month, if 50,000 of each type of leaflet drive been printed there body un convergeled order of 10,000 for each type of leaflet and there one hundred septettety packs of special paper available for the rest of the month. What will be your reception if the printing quantity is to be pack of 1000 leaflets.Question 5 For the agone 20 years a charity organisation has held an annual dinner and dance with the primary intention of raising funds. This year there is concern that an economic recession may adversely affect both the number of someones attending the function and the advertising space that will be sell in the programme published for the occasion. found on past come across and current cost and quotations, it is expected that the hobby costs and revenues will apply for the function. (Rs. ) cost Dinner and dance Hire of premises Band and entertainers Raffle prizes photographer Food at Rs. 2 per person (with a guarantee of 400 persons minimum) computer programme Revenues Dinner and dance A fixed cost of Rs. 2,000, addition Rs. 5 per page Price of tickets Average revenue from Raffle Photographs Programme Average revenue from advertising Rs. 5 per person Re. 1 per person Rs. 70 per page Rs. 20 per person 700 2,800 800 200 A sub-committee, organize to examine more closely the probable outcome of the function, dis penetrateed the pursual from previous records and taradiddles No. of tickets sold 250 to 349 350 to 449 450 to 549 550 to 649 No. of past occasions 4 6 8 2 20 L. Muralidharan, FCA. , Grad. CWA. , 3Sreeram teach evidence represent commission TEST QUESTIONS & SOLUTIONS No. of programme pages sold 24 32 40 48 No. of past occasions 4 8 6 2 20 Several members of the sub-committee are in favour of using a market investigate consultant to take up out a quick enquiry into the likely number of tickets and the likely number of pages of advertising space that would be sold for this years dinner and dance. You are required to (a) Calculate the expected pass judgment of the profit to be earned from the dinner and dance this year (b) Recommend, with pertinent bread and butter financial and cost data, whether or not the charity should spent Rs. 00 on the market research enquiry and indicate the possible benefits the enquiry could provide. NB All whole kit for tickets should be in travel of 100 tickets and for advertising in steps of 8 pages. Question 6 The budgeted business for period 7 in the finishing dep artment of a pottery manufacturer is, 4,500 cups, 4,000 saucers and 6,250 plates. In one model hr a direct operative is expected to be able to finish both, 30 cups, or 40 saucers, or 25 plates.During period 7, 400 direct weary mos were worked and actual crossroadion was, 4,260 cups, 6,400 saucers and 3,950 plates. Required Using the above information calculate for period 7 (i) The crosswayivity of the direct operatives (ii) An appropriate symmetry expressing the departments actual wareion relative to that budgeted (iii)An an separate(prenominal) ratio which you consider may be useful to focussing and beg off the gist of the ratio you have calculated. Question 7 The Bashyam Co Ltd manufactures a configuration of convergences of basically similar composition.Production is machineried on by typeing the various young materials to a number of patternised operations, each major(ip) series of operations beingness carried out in a contrastive department. All products a re subject to the aforesaid(prenominal) initial functioning which is carried out in departments A, B and C the order and extent of further processing past depending upon the type of end product to be produced. It has been decided that a regulation costing outline could be usefully apply within Bashyam and pi look at light schemed to be operated for half dozen months establish initially only on epartment B, the second department in the initial common same of operations. If the pilot scheme produces useful results then a care accountant will be employed and the arrangement would be incorporated as appropriate throughout the whole squiffy. The chemical formula cost per unit of railroad siding of department B is Rs. orchestrate campaign (14 hours at Rs. 2 per hour) Direct material (i) (ii) getup of department A (3 kg at Rs. 9 per kg) Acquired by and promptly input to department 4 Sreeram Coaching Point Rs. 28 27 L. Muralidharan, FCA. , Grad. CWA. , personify circumspe ction TEST QUESTIONS & SOLUTIONSB material X (4 kg at Rs. 5 per kg) Variable overhead (at Rs. 1 per direct effort hours worked) Fixed intersection overheads (i) Directly incurred by department B (note 1) manufacturing overhead (per unit) (ii) Allocated to department B oecumenical factory overhead (per unit) 3 8 11 14 20 47 Note 1. Based on normal monthly production of 400 units. In the first month of operation of the pilot study (month 7 of the financial year), department B had no work in progress at the arising and the end of the month. The actual costs allocated to department B in the first month of operation were Rs.Direct push back (6,500 hours) Direct materials (i) (ii) Output of department A (1,400 kg) (note 2) strong X (1,000 kg) Variable overhead Fixed overhead (i) (ii) Directly incurred manufacturing overhead Allocated to department B (note 3) 1,600 2,900 4,500 Rs. 59,000 Note 2. existent cost of railroad siding of department A. Note 3. Based on the actual e xpenditure on joint manufacturing overheads and allocated to departments in uniformity with lug hours worked The production manager feels that the actual costs of Rs. 59,000 for production of 500 units indicates considerable inefficiency on the part of department B. e says, I was function to request that the pilot standard costing establishment be carried out in department B as I have suspect that they are inefficient and careless this overspending of Rs. 9,000 proves I am right. Required throw a brief statement which clearly indicates the primers for the motion of department B and the extent to which that performance is attributable to department B. the statement should utilize edition analysis to the extent it is applicable and relevant. Question 8 (i) Mathanakesari Ltd manufactures and sells a single product.In the quarter to 30 November 2002 sales of 10,000 units were budgeted at a unit sell harm of Rs. 5 and a unit percentage of Rs. 1 (after charging changeable co sts). The budget had been prepared in the previous spring, and proved to be inaccurate. Actual sales for the November quarter were 7,000 units at a unit exchange cost of Rs. 8, giving a unit contribution of Rs. 3. You are required to calculate appropriate sales margin variances on the rear of this information. (ii) When reviewing the results for the quarter to 30 November the sales manager ascertained several additional facts.The total market for the product nationally had been only 45,000 units during the quarter, and not 50,000 units as Mathanakesari had originally anticipated. Mathanakesari had previously maintained a 20% luck L. Muralidharan, FCA. , Grad. CWA. , 5 Sreeram Coaching Point Rs. 14,000 21,000 11,500 32,500 8,000 toll MANAGEMENT TEST QUESTIONS & SOLUTIONS of the market for many years, comeing a policy of matching the market expenditure. An index of the selling price levels of competitors products had come up to 140, instead of stay at the level of 100 as originally budgeted.Mathanakesaris variable costs (all materials) had risen in line with the change in the appropriate commodity price index, which had gone up from the expected level of 100 to an actual level of 125. You are required to calculate a set of variances to take appropriate notice of this additional information, and to hold forth their significance. Question 9 From past experience a company operating a standard cost system has accumulated the following information in relation to variances in its monthly worry accounts Percentage of total number of variances. 1) Its variances fall into two categories Category 1 those which are not appreciate look into Category 2 those which are worth examine 64 36 100 (2) Of category 2, corrective action has eliminated 70% of the variances, but the remainder have continued. (3) The cost of investigation averages Rs. 350 and that of correcting variances averages Rs. 550. (4) The average size of any variance not corrected is Rs. 52 5 per month and the companys policy is to assess the present value of such costs at 2% per month for a period of five months.You are required to (a) Prepare two conclusion trees, to represent the position if an investigation is (i) Carried out (ii) Not carried out (b) Recommend, with supporting calculations, whether or not the company should follow a policy of investigating variances as a matter of routine (c) Explain briefly two types of circumstance that would give rise to variances in Category 1 and two to those in Category 2 (d) Mention any one genetic mutation in the information used that you feel would be beneficial too the company if you wished to improve the quality of the decision-making rule recommended in (b) above.Explain briefly wherefore you have suggested it. Question 10 Vishwakarma is a builder. His business will have spare capacity over the coming six months and he has been investigating two projects. Project A Vishwakarma is pressing for a train extension sig n up. normally he prices a digest by adding 100% to direct costs, to cover overheads and profit. He calculates direct costs as the actual cost of materials valued on a first-in-first-out earth, positivist the estimated wages of direct effort. But for this take away he has prepared more detailed information. Four types of material will be needed Matl.Quantity (units) Needed Already for contract in germinate 1,100 150 600 200 100 200 300 400 6 Price per unit (in Rs. ) acquire Current Current price of Purchase resale units in stock price price 7. 00 40. 00 35. 00 20. 00 10. 00 44. 00 33. 00 21. 00 8. 00 38. 00 25. 00 10. 00 Sreeram Coaching Point Z Y X W L. Muralidharan, FCA. , Grad. CWA. , court MANAGEMENT TEST QUESTIONS SOLUTIONS Z and Y are in regular use. Neither X nor W is presently used X has no foreseeable use in the business, but W could be used on separate jobs in place of material presently costing Rs. 6 per unit. The contract will last for six months and requi res two craftsmen, whose basic annual wage cost is Rs. 16,000 each. To complete the contract in condemnation it will also be necessary to remunerate them a bonus of Rs. 700 each. Without the contract they would be carry at their normal pay rate, doing work which will otherwise be done by temporary workers engaged for the contract period at a total cost of Rs. 11,800. Three causal advertizeers would also be employed specifically for the contract at a cost of Rs. 4,000 each.The contract will require two types of equipment habitual- purpose equipment already owned by Vishwakarma, which will be retained at the end of the contract, and specialized equipment to be purchased second-hand, which will be sold at the end of the contract. The general-purpose equipment cost Rs. 21,000 two years ago and is being depreciated on a straightline basis over a seven-year life (with assumed zero scrap value). eq new equipment can be purchased currently for Rs. 49,000. Second-hand prices for compar able general-purpose equipment, and those for the relevant specialized equipment, are shown below. widely distributed purpose equipment Purchase Resale Price Price (Rs. ) (Rs. ) Current After 6 months If used for 6 months If not used 15,000 19,000 12,600 16,400 7,000 8,000 5,800 6,500 20,000 17,200 change equipment Purchase Resale Pricep Price (Rs. ) (Rs. ) 9,000 7,400 The contract will require the use of a yard on which Vishwakarma has a four-year lease at a fixed rental of Rs. 2,000 per year. If Vishwakarma does not get the contract the yard will probably remain empty. The contract will also incur administrative costs estimated at Rs. 5,000.Project B If Vishwakarma does not get the contract he will secure a building plot for Rs. 20,000 and build a house. Building costs will depend on weather conditions Weather condition prob expertness Building costs (excluding land) A 0. 4 Rs. 60,000 B 0. 4 Rs. 80,000 C 0. 2 Rs. 95,000 Similarly the price obtained for the house will depend o n market conditions Market condition Probability Sale price (net of selling spendings) D 0. 7 Rs. 1,00,000 E 0. 3 Rs. 1,20,000 Vishwakarma does not have the resources to guarantee both projects. The costs of his supervision time can be ignored.Requirements (a) Ignoring the possibility of undertaking project B, calculate (i) The price at which Vishwakarma would cutlery for the school extension contract if he used his normal pricing method, and (ii) The tender price at which you consider Vishwakarma would neither gain nor lose by taking the contract. (b) Explain, with supporting calculations, how the availability of project B should affect Vishwakarmas tender for the school extension contract. L. Muralidharan, FCA. , Grad. CWA. , 7 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS Question 11 Narendran Products has two main products.X and Y, which have unit costs of Rs. 12 and Rs. 24 respectively. The company uses a markup of 33? % in proveing its selling pri ces and the current prices are thus Rs. 16 and Rs. 32. With these prices, in the year which is just ending, the company expects to make a profit of Rs. 3,00,000 from having produced and sold 15,000 units of X and 30,000 units of Y. This programme will have used all the available processing time in the finishing department. Each unit of X requires an hour of processing time in this department and every unit of Y correspondingly requires half an hour.Fixed overhead was Rs. 3,60,000 for the year and this has been charged to the products on the basis of the total processing hours used. All other cots may be assumed variable in relation to processing hours. In the current year it is estimated that Rs. 60,000 of the fixed overhead will be absorbed by X and Rs. 3,00,000 by Y. With the brisk selling prices it is considered that the potential annual demand for X is 20,000 units and that for Y, 40,000 units. You are required to comment critically on the product mix adopted by Narendran Produ cts.Calculate what would have been the optimum plan tending(p) that there was no intention of changing the selling prices. (a) For the forthcoming year increase capacity has been installed in the finishing department so that this will no longer be a constraint for any feasible sales programme. Annual fixed overhead will be change magnitude to Rs. 4,00,000 as a consequences of this expansion of facilities, but variable costs per unit are unchanged. A study commissioned by the Sales conductor estimates the effect that alterations to the selling prices would have on the sales that could be achieved.The following table has been prepared X Price ask (000) Rs. 13. 50 30 Rs. 18. 50 10 Rs. 29. 00 60 Y Rs. 35. 00 20 It is thought liable to assume that the price/demand relationship is linear. Assuming that the company is now willing to abandon its cost plus pricing practices, if these can be shown to be deficient, you are required to calculate the optimal selling price for each product a nd the optimal output levels for these prices. State clearly any assumptions that you find it necessary to make.Question 12 category A of a boastfully divisionalized organization manufactures a single standardized product. Some of the output is sold externally whilst the remainder is interchangered to plane section B where it is a subassembly in the manufacture of that divisions product. The unit costs of Division As product are as follows (Rs. ) Direct material Direct labour Direct expense Variable manufacturing overheads Fixed manufacturing overheads Selling and packing expense variable 4 2 2 2 4 1 17 Annually 10,000 units of the product are sold externally at the standard price of Rs. 0. In addition to the external sales, 5,000 units are transferred annually to Division B at an inner(a) transfer charge of Rs. 29 per unit. This transfer price is obtained by deducting variable selling and packing expense from the external price since this expense is not incurred for internal transfers. Division B incorpo grade the transferred-in goods into a more advanced product. The unit costs of this product are as follows L. Muralidharan, FCA. , Grad. CWA. , 8 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS SOLUTIONS (Rs. budgered-in term (from Division A) Direct material and components Direct labour Variable overheads Fixed overheads Selling and packing expense variable 29 23 3 12 12 1 80 Division Bs manager disagrees with the basis used to set the transfer price. He argues that the transfers should be made at variable cost plus an agreed (minimal) mark-up since he claims that his division is taking output that Division A would be unable to sell at the price of Rs. 30. Partly because of this disagreement, a study of the relationship between selling price and demand has belatedly been made for each division by the companys sales director.The resulting report contains the following table Customer demand at various selling prices Division A Selling price Dem and Division B Selling price Demand Rs. 80 7,200 Rs. 90 5,000 100 2,800 Rs. 20 15,000 Rs. 30 10,000 Rs. 40 5,000 The manager of Division B claims that this study supports his case. He suggests that a transfer price of Rs. 12 would give Division A a reasonable contribution to its fixed overheads eon allowing Division B to earn a reasonable profit. He also believes that it would pack to an increase of output and an improvement in the overall level of company profits.You are required (a) To calculated the effect that the transfer pricing system has had on the companys profits, and (b) To establish the likely effect on profit of adopting the suggestion by the manager of Division B of a transfer price of Rs. 12. Question 13 Companies RP, RR, RS and RT are members of a root word. RP wishes to buy an electronic control system for its factory and, in accordance with radical policy, must obtain quotations from companies inside and outside of the group. From outside of the group the follow ing quotations are received Company A quoted Rs. 33,200. Company B quoted Rs. 5,000 but would buy a special unit from RS for Rs. 13,000. To make this unit, however, RS would need to buy parts from RR at a price of Rs. 7,500. The inside quotation was from RS whose price was Rs. 48,000. This would require RS buying parts from RR at a price of Rs. 8,000 and units from RT at a price of Rs. 30,000. However, RT would need to buy parts from RR at a price of Rs. 11,000. Additional data are as follows (1) RR is extremely busy with work outside the group and has quoted current market prices for all its products. (2) RS costs for the RP contract, including purchases from RR and RT, total Rs. 2,000. For the Company B contract it expects a profit of 25% on the cost of its own work. 9 Sreeram Coaching Point L. Muralidharan, FCA. , Grad. CWA. , COST MANAGEMENT TEST QUESTIONS & SOLUTIONS (3) (4) RT prices provide for a 20% profit margin on total costs. The variable costs of the group companies in respect of the work under reflexion are RR 20% of selling price. RS 70% of own cost (excluding purchases from other group companies) RT 65% of own cost (excluding purchases from other group companies) You are required, from a group point f view, to (a) Recommend, with appropriate calculations, whether the contract should be placed with RS or Company A or Company B (b) State briefly two assumptions you have made in arriving at your recommendations. Question 14 An industrial group of companies includes two divisions A and B. the output of Division A is product A, two units of which are used by Division B for every one of its product B. Division B has first call on Division As output but there is a separate market outside the group for the balance of Division As output. All the output of Division B is sold outside the group.The maximum capacity of Division A is 1,30,000 units of A and that of Division B is 50,000 units of B per annum. Each division maintains a stable level of stock s throughout the year. The group would like to examine the results of using different bases of transfer pricing under different scenarios (ie bits that could be expected to arise). The bases of transfer pricing are listless standard cost Market price Variable cost plus a lump sum of 80% of Division As fixed cost Scenario bend Product A Market price come in Demand (per unit) (thousand units) Rs. 5 23 29 30 25 35 100 70 130 Product A Rs. 20 Rs. 5 Product B Rs. 12 Rs. 18 (Exclusive of 2 units of Product A) 100 90 90 AS MP VC Product B Market price natural Demand (per unit) (thousand units) Rs. 40 30 30 Costs per unit are Variable cost Fixed cost ciphered volume in units per annum Part 1 1,00,000 40,000 You are required to calculate the profits shown by Division A and by Division B for the following seven situations Scenario 15 23 29 MP MP Basis of Transfer pricing VC VC VC AS AS L. Muralidharan, FCA. , Grad. CWA. , 10 Sreeram Coaching PointCOST MANAGEMENT TEST QUESTIONS SOLUTIO NS Part 2 choose that Division B receives an overseas order for 20,000 units of B that will in no way influence its other knobele. (a) As manager of Division B state, with supporting calculations, whether you would recommend word meaning of the order in the following two situations Scenario (i) 23 (ii) 29 Price per unit (ex factory) Rs. 55 Rs. 65 Basic of transfer pricing AS MP (b) If you were Managing Director of the whole group state, with very brief reasons, whether you would recommend acceptance of the orders in (a) (i) and (a) (ii) above.Question 15 Vista Electronics manufactures two different types of casts used in electric motors. In the falls of the current year. Erica Becker, the controller, compiled the following data. Sales forecast for 2000 (all units to be shipped in 2000) Product out of work reel Heavy coil new material prices and armoury levels Raw Material Expected Inventories January 1, 2000 32,000 lb. 29,000 lb 6,000 units Desired Inventories December 31, 2 000 36,000 lb. 32,000 lb. 7,000 units Anticipated Purchase Price in Rs. 8 5 3 social units 60,000 40,000 Price Rs. 65 Rs. 95Sheet admixture Copper wire Platform Use of young material Raw Material Sheet metal Copper wire Platform Direct-labor requirements and rates Product Light coil Heavy coil Amount employ per unit Light Coll Heavy Coll 4 lb 2 5 lb 3 1 unit Hours per Unit 2 3 Rate per Hour Rs. 15 20 Overhead is apply at the rate of Rs. 2 per direct-labor hour. Finished-goods inventories (in units) Product Expected January 1, 2000 20,000 8,000 Desired December 31, 2000 25,000 9,000 Light coil Heavy coil L. Muralidharan, FCA. , Grad. CWA. , 11 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS SOLUTIONSManufacturing overhead Overhead Cost Item purchase and material handling Depreciation, utilities and command Activity-Based Budget Rate Rs. 25 per rupee of sheet metal and cooper wire purchased. Rs. 4. 00 per coil produced (either type) Shipping Rs. 1. 00 per coil shipped (either type) Rs. 3. 00 per direct-labor hour General manufacturing overhead Required Prepare the following budgets for 2000. 1) Sales budget (in Rupees). 2) Production budget (in units). 3) Raw-material purchases budget (in quantities). 4) Raw-material purchases budget (in Rupees). ) Direct-labor budget (in Rupees). 6) Manufacturing overhead budget (in Rupees). Question 16 Toronto Business Associates, a division of Maple Leaf Services Corporation, offers management and computer consulting renovations to leaf nodes throughout Canada and the northeastern linked states. The division specializes in website development and other Internet applications. The corporate management at Maple Leaf Services is pleased with the performance of Toronto Business Associates for the first nine months of the current year and has recommended that the division manager.Ramachandran, submit a revise forecast for the remaining quarter, as the division has exceeded the annual plan year-to-date by 20 sha re of operating income. An unexpected increase in charge hour volume over the original plan is the main reason for this increase in income. The original operating budget for the first three quarters for Toronto Business Associates follows. TORONTO BUSINESS ASSOCIATES 20&2151 Operating Budget 1st Quarter 2nd Quarter 3rd Quarter Total for first three QuartersRevenue Consulting fees figurer system consulting Management consulting Total consulting fees separate revenue Total revenue Expenses Consultant salary expenses Travel and related expense General and administrative expenses Depreciation expense Corporate expense allocation Total expenses Operating income 3,86,750 45,625 1,00,000 40,000 50,000 6,22,375 1,24,500 3,86,750 45,625 1,00,000 40,000 50,000 6,22,375 1,24,500 3,86,750 45,625 1,00,000 40,000 50,000 6,22,375 1,24,500 11,60,250 1,36,875 3,00,000 1,20,000 1,50,000 18,67,125 3,73,500 4,21,875 3,15,000 7,36,875 10,000 7,46,875 4,21,875 3,15,000 7,36,875 10,000 7,46,875 4,21,875 3,15,000 7,36,875 10,000 7,46,875 12,65,625 9,45,000 22,10,625 30,000 22,40,625 L. Muralidharan, FCA. , Grad. CWA. , 12 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS SOLUTIONS Howell will reflect the following information in his revised forecast for the tail quarter. Toronto Business Associates currently has 25 consultants on staff, 10 for management consulting and 15 for computer systems consulting. Three additional management consultant have been hired to start work at the source of the fourth quarter in order to meet the increase client demand. The periodic thrill rate for consulting revenue will remain at 90 per hour for each management consultant and 75 per hour for each computer consultant. However, due to the favorable increase in billing hour volume when differentiated to the plan, the hours for each consultant will be increased by 50 hours per quarter. The budgeted annual salaries and actual annual salaries, paid monthly, are the same 50,000 for a manageme nt consultant and 46,000 for a computer consultant.Corporate management has approved a merit increase of 10 percentageage at the beginning of the fourth quarter for all 25 existing consultants, while the new consultants will be compensated at the be after rate. The planned salary expense includes a provision for employee fringe benefits amounting to 30 percent of the annual salaries. However, the improvement of some corporate wide employee programs will increase the fringe benefits to 40 percent. The original plan assumes a fixed hourly rate for travel and other related expenses for each billing hour of consulting. These are expense that are not reimbursed by the client, and the previously laid hourly rate has proven to be adequate to cover these costs. otherwise revenue is derived from temporary rentals and interest income and remains unchanged for the fourth quarter. General and administrative expense have been favourable at 7 percent below the plan this 7 percent savings on fourth quarter expenses will be reflected in the revised plan. Depreciation of stake equipment and personal computers will stay constant at the projected straight-line rate. callable to the favourable experience for the first three quarters and the divisions increased ability to absorb costs, the corporate management at Maple Leaf Services has increased the corporate expenses allocation by 50 percent. Required 1) Prepare a revised operating budget for the fourth quarter for Toronto Business Associates that Ramachandran will present to corporate management. 2) Discuss the reasons why an organization would prepare a revised operating budget. Question 17 Ford ltd. anufactures and sells 15,000 units of a raft, RF17, in 2001. The full cost per unit is Rs. 200. Ford earns a 20% ease up on an investment of Rs. 18,00,000 in 2001. Required (1) Calculate the selling price of RF17 in 2001. Calculate the markup percentage on the full cost per unit of RF17 in 2001. (2) If the selling pri ce in requirement 1 represents a markup percentage of 40% on variable costs per unit, calculate the variable cost per unit of RF17 in 2001 (3) Calculate crossroads operating income if it had increased the selling price to Rs. 230. at this price ford would have sold 13,500 units of RF17. Assume no change in total fixed costs. Should ford have increased the selling price of RF17 to Rs. 230? 4) In response to war-ridden pressure, ford must reduce the price of RF17 to Rs. 210 in 2002, in order to achieve sales of 15,000 units. Ford plans to reduce its investment to Rs. 16,50,000. If ford wants to maintain a 20% hap on investment, what is the target cost per unit in 2002? L. Muralidharan, FCA. , Grad. CWA. , 13 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS SOLUTIONS Question 18 Amrutha, president of PAL Electronics (PE), is concerned about the prospects of one of its major products. The president has been reviewing a marketing report with Krishna, marketing product manager, for their 10-disk car compact disk (CD) changer.The report indicates another price drop-off is needed to meet anticipated competitors reductions in sales prices. The current selling price for their 10-disk car CD changers is Rs. 350 per unit. It is expected that within three months PEs two major competitors will be selling their 10-disk car CD changers for Rs. 300 per unit. This concerns Amrutha because their current cost of producing the CD changers is Rs. 315, which yields a Rs. 35 profit on each unit sold. The situation is especially disturbing because PE had implemented an activity-based costing (ABC) system about two years ago. The ABC system helped them better position costs, cost pools, cost drivers, and cost reduction opportunities.Changes made when adopting ABC drop costs on this product by approximately 15 percent during the last two years. Now it appears that costs will need to be reduced considerably more to remain competitive and to earn a profit on the 10-disk car C D changers. Total costs to produce, sell, and service the CD changer units are as follows 10-Disk Car CD modifier Per Unit Material Purchased components All other material Labor Manufacturing, direct Setups Materials handling Inspection Machining Cutting, shaping, and drilling Bending and finishing Other Finished-goods computer memory Warranty Total unit cost Rs. 110 40 65 9 18 23 21 14 5 10 Rs. 315 Amrutha has decided to hire Damodar, a consultant, to help decide how to proceed.After two weeks of review, discussion, and value engineering analysis, Chandran suggested that PE adopt a just-intime (JIT) cellular phonephone manufacturing process to help reduce costs. He also suggested that using target costing would help in meeting the new target price. By changing to a JIT cell manufacturing system, PE expects that manufacturing direct labor will increase by Rs. 15 per complete unit. However, setup, material handling, control, and finished goods warehousing will all be eliminated . Machine costs will be reduced from Rs. 35 to Rs. 30 per unit, and guaranty costs are expected to be reduced by 40 percent. Required (1) Determine PAL Electronics unit target cost the Rs. 300 competitive sales price while maintaining the same percentage of profit on sales as is earned on the current Rs. 350 sales price. 2) If the just-in-time cell manufacturing process is implemented with the changes noted, will PAL Electronics meet the unit target cost you determined in requirement (3)? Prepare a schedule detailing cost reductions and the unit cost under the proposed JIT cell manufacturing process. Question 19 The management of Alliance Enterprises late(a)ly decided to adopt a just-in-time inventory policy to curb steadily rising costs and free up cash for purposes of investment. The company anticipates that inventory will decrease from Rs. 36,00,000 to Rs. 6,00,000, with the released funds to be invested at a 12 percent return for the stiff. Additional data follow L. Muralidhar an, FCA. Grad. CWA. , 14 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS Reduced inventories should produce savings in insurance and property taxes of Rs. 27,000. Alliance will lease 75 % of an existing warehouse to another firm for Rs. 2 per strong foot. The warehouse has 30,000 square feet. Because of the need to handle an increased number of small shipments from suppliers, Alliance will remodel production and receiving-dock facilities at a cost of Rs. 6,00,000. The construction costs will be depreciated over a 10-year life. A shift in suppliers is expected to result in the purchase and use of more big-ticket(prenominal) in the buff materials.However, these materials should give rise to fewer warranty and repair worrys after Alliances finished product is sold, resulting in a net savings for the firm of Rs. 25,000. Three employees who currently earn Rs. 30,000 each will be directly affected by the just-in-time adoption decision. Two employees will be transferred to other positions with Alliance one will be terminated. Reduced raw material inventory levels and accompanying stockouts will cost Alliance Rs. 70,000. Required (1) Compute the annual financial squeeze of Alliances decision to adopt a just-in-time inventory system. (2) If the just-in-time system is implemented in proper fashion, what is the likelihood of overmuchnessive raw material stockouts?Briefly explain. (3) Adoption of a just-in-time purchasing system will often result in less need for the inspection of submission materials and parts. Why? (4) In comparison with a traditional purchasing system, why does a just-in-time system give rise to an increased number of small shipments to the buying firm? Question 20 The product structure and the evanesce times for a finished product X are given in figure below If 100 units of X are required in week 12 and if none of the components, sub-assemblies and the end product are either on hand or on order, compute the amounts and dates of the planned order releases for all the components and sub-assemblies.Assume that there is no particular order size and therefrom all the order quantities are lot for lot. X, LT = 2 P (1), LT = 3 Q (2), LT = 1 R (3), LT = 3 S (2), LT = 3 P (2), LT = 3 R (3), LT = 3 Question 21 S (2), LT = 3 The lead time to procure Paracetamol from a supplier is four weeks. At present, 54 kg of the drug is available with us. There is also a schedule pass on of 45 kg of it in four weeks. The production requirements of paracetamol over the next nine weeks are as Week Amount in kg 1 24 2 3 29 4 11 15 5 6 5 7 19 8 27 9 18 L. Muralidharan, FCA. , Grad. CWA. , Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS If we use an order quantity of 45 kg, when shall we release the orders for Paracetamol?Question 22 Having attended a CIMA course on activity-based costing (ABC) you decide to experiment by applying the principles of ABC to the four products currently made and sold b y your company. Details of the four products and relevant information are given below for one period Product Output in units Costs per unit Direct material Direct labour Machine hours (per unit) A 120 (Rs. ) 40 28 4 B 100 (Rs. ) 50 21 3 C 80 (Rs. ) 30 14 2 D 120 (Rs. ) 60 21 3 The four products are similar and are usually produced in production runs of 20 units and sold in potfules of 10 units. The production overhead is currently absorbed by using a machine hour rate, and the total of the production overhead for the period has been analysed as follows (Rs. Machine department costs (rent, business rates, depreciation and supervision) Set-up costs Stores receiving Inspection / character control Materials handling and despatch 10,430 5,250 3,600 2,100 4,620 You have ascertained that the cost drivers to be used are as listed below for the overhead cost shown Cost Set up costs Stores receiving Inspection / Quality control Materials handling and despatch Cost number one wood Number of production runs Requisition raised Number of production runs Orders executed The number of requisition raised on the stores was 20 for each product and the number of orders executed was 42, each orders being for a fate of 10 of a product. You are required. a) To calculate the total costs for each product if all overhead costs are absorbed on a machine hour basis (b) To calculate the total costs for each product, using activity-based costing (c) To calculate and list the unit product cost from your figures in (a) and (b) above, to show the differences and to comment briefly on any conclusions which may be drawn which could have pricing and profit implications. Question 23 Sumantra Technology Ltd. ,. manufactures several different types of printed circuit boards however, two of the boards account for the majority of the companys sales. The first of these boards, a television circuit board, has been a standard in the industry for several years. The market for this type of board is co mpetitive and price-sensitive. Sumantra plans to sell 65,000 of the TV boards in 2001 at a price of Rs. 50 per unit. The second high-volume product, a personal computer circuit board, is a recent addition to Sumantras product line. Because the PC board incorporates the latest technology it can be sold at a premium price. The 2001 plans include the sale of 40,000 PC boards at Rs. 300 per unit. L. Muralidharan, FCA. , Grad. CWA. , 16 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS Sumantras management group is meeting to discuss how to spend the sales and promotion Rupees for 2001. The sales manager believes that the market share for the TV board could be expanded by concentrating Sumantras promotional efforts in this area.In response to this suggestion, the production manager said, Why dont you go after a bigger market for the PC board? The cost sheets that I get show that the contribution from the PC board is more than double the contribution from the TV board. I know we get a premium price for the PC board. Selling it should help overall profitability. The cost-accounting system shows that the following costs apply to the PC and TV boards. PC Board Direct material Direct labour Machine time Rs. 140 4 hr. 1. 5 hr. TV Board Rs. 80 1. 5 hr. .5 hr. Variable manufacturing overhead is applied on the basis of direct-labor hours. For 2001, variable overhead is budgeted at Rs. 1,20,000, and direct-labor hours are estimated at 2,80,000. The hourly rates for machine time and direct labor are Rs. 10 and Rs. 14, respectively. The company applies a material-handling charge at 10 percent of material cost. This material-handling charge is not included in variable manufacturing overhead. Total 2001 expenditures for direct material are budgeted at Rs. 1,06,00,000. Andrew Fulton, Sumantras controller, believes that before the management group proceeds with the discussion about allocating sales and promotional Rupees to individual products, it might be wor th while to look at these products on the basis of the activities involved in their production.Fulton has prepared the following schedule to help the management group understand this concept. Using this information, Fulton explained, we can calculate an activity-based cost for each TV board and each PC board and then compare it to the standard cost we have been using. The only cost that remains the same for both cost methods is the cost of direct material. The cost drivers will supersede the direct labor, machine time, and overhead costs in the old standard cost figures. Budgeted Cost Procurement Production scheduling Packaging and transportation system Total Machine setup Hazardous waste disposal Quality control General supplies Total Machine insertion manual of arms insertion Wave-soldering Total In Rs. ,00,000 2,20,000 4,40,000 10,60,000 4,46,000 48,000 5,60,000 66,000 11,20,000 12,00,000 40,00,000 1,32,000 53,32,000 Required per Unit Parts Machine insertions Manual insertions Machine setups Hazardous waste disposal Inspections L. Muralidharan, FCA. , Grad. CWA. , 17 Cost Driver Number of parts Number of boards Number of boards Number of setups Rupees of waste Number of inspections Number of boards Number of insertions Numbers of insertions Number of boards Budgeted Annual Activity for Cost Driver 40,00,000 parts 1,10,000 boards 1,10,000 boards 2,78,750 setups 16,000 Rupees 1,60,000 inspections 1,10,000 boards 30,00,000 insertions 10,00,000 insertions 1,10,000 boards PC Board 55 35 20 3 . 35 lb. 2 TV Board 25 24 1 2 . 02 lb. 1 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONSRequired (1) Identify at least four general advantages associated with activity-based costing. (2) On the basis of Sumantras unit cost data given in the problem, calculate the total contribution margin expected in 2001 for the PC board and the TV board. (3) On the basis of an activity-based costing system, calculate the total contribution margin expected in 2001 f or the PC board and the TV board. (4) Explain how a comparison of the results of the two costing methods may impact the decisions made by Sumantras management group. Question 24 Calton Ltd. make and sell a single product. The existing product unit specifications are as follows Direct material X Machine time Machine cost per gross hour Selling price 8 sq. etres at Rs. 4 per sq. metre 0. 6 running hours Rs. 40 Rs. 100 Calton Ltd. , require to fulfil orders for 5,000 product units per period. There are no stocks of product units at the beginning or end of the period under review. The stock level of material X remains unchanged throughout the period. The following additional information affects the costs and revenues (1) (2) (3) (4) (5) 5% of immersion material from suppliers is scrapped due to poor receipt and storage organisation. 4% of material X input to the machine process is wasted due to processing problems. Inspection and storage of material X costs Rs. 0. 10 pence per sq. metre purchased.Inspection during the production cycle, calibration checks on inspection equipment, vendor rating and other checks costs Rs. 25,000 per period Production quantity is increased to allow for the downgrading of 12. 5% of product units at the final inspection stage. Downgraded units are sold as second quality units at a reject of 30% on the standard selling price. Production quantity is increased to allow for returns from clients which are replaced free of charge. Returns are due to specification misadventure and account for 5% of units initially delivered to customers. Replacement units incur a sales talk cost of Rs. 8 per unit. 80% of the returns from customers are rectified using 0. hours of machine running time per unit and are re-sold as third quality products at a discount of 50% on the standard selling price. The remaining returned units are sold as scrap for Rs. 5 per unit. Product indebtedness and other claims by customers is estimated at 3% of sales revenue from standard product sales. Machine idle time is 20% of gross machine hours used (i. e. running hours = 80% of gross hours). Sundry costs of administration, selling and distribution total Rs. 60,000 per period. Calton Ltd is aware of the problem of excess costs and currently spends Rs. 20,000 per period in efforts to prevent a number of such problems from occurring. (6) 7) (8) (9) (10) Calton Ltd. is training a quality management programme which will increase its excess cost prevention expenditure from Rs. 20,000 to Rs. 60,000 per period. It is estimated that this will have the following impact. (1) A reduction in stores losses of material X to 3% of incoming material. (2) A reduction in the downgrading of product units at inspection to 7. 5% of units inspected. (3) A reduction in material X losses in process to 2. 5% of input to the machine process. L. Muralidharan, FCA. , Grad. CWA. , 18 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS (4) A reduction in returns of products from customers to 2. % of units delivered. (5) A reduction in machine idle time to 12. 5% of gross hours used. (6) A reduction in product liability and other claims to 1% of sales revenue from standard product sales. (7) A reduction in inspection, calibration, vendor rating and other checks by 40% of the existing figure. (8) A reduction in sundry administration, selling and distribution costs by 10% of the existing figure. (9) A reduction in machine running time required per product unit to 0. 5 hours. Required (a) Prepare summaries showing the calculation of (I) total production units (pre-inspection), (ii) purchases of material X (sq. metres), (iii) gross machine hours.In each case the figures are required for the situation both before and after the implementation of the additional quality management programme, in order that the orders for 5,000 product units may be fulfilled. (b) Prepare profit and loss account for Calton Ltd for the period showing the profit earned b oth before and after the implementation of the additional quality management programme. (c) acknowledge on the relevance of a quality management programme and explain the meaning of the terms internal failure costs, external failure costs, estimate costs and preventation costs giving examples for each, taken where possible from the information in the question. Question 25 Destiny Products makes digital regulatees. Destiny is preparing a product life-cycle budget for a new play along, MX3. Development on the new watch is to start shortly.Estimates about MX3 are as follows Life-cycle units manufactured and sold Selling price per watch Life-cycle costs R & D and design costs Manufacturing Variable costs per watch Variable costs per muckle Watches per batch Fixed costs Marketing Variable costs per watch Fixed costs Distribution Variable costs per batch Watches per batch Fixed costs Customer-service costs per watch Ignore the time value of money. Required (1) Calculate the budget ed life-cycle operating income for the new watch. (2) What percentage of the budgeted total product life-cycle costs will be incurred by the end of the R & D and design stages? Rs. 280 160 Rs. 7,20,000 Rs. 1. 50 Rs. 3. 20 Rs. 10,00,000 Rs. 15 Rs. 600 500 Rs. 18,00,000 Rs. 10,00,000 4,00,000 Rs. 40 L. Muralidharan, FCA. , Grad. CWA. , 19 Sreeram Coaching PointCOST MANAGEMENT TEST QUESTIONS & SOLUTIONS (3) An analysis reveals that 80% of the budgeted total product life-cycle costs of the new watch will be locked in at the end of the R & D and design stages. What implications does this finding have for managing MX3s costs? (4) Destinys Market Research discussion section estimates that reducing MX3s price by Rs. 3 will increase life-cycle unit sales by 10 percent. If unit sales increase by 10%, Destiny plans to increase manufacturing and distribution batch sizes by 10% as well. Assume that all variable costs per watch, variable costs per batch, and fixed costs will remain the same. Should Destiny reduce MX3s price by Rs. 3?Show your calculations. Question 26 A first batch of 25 transistor radios took a total of 250 direct labour hours. It is proposed to assemble another 40 units. What will be the average labour per unit in this lot? Assume that there is 85% schooling rate. Question 27 Bhakatavatsala & Co, a fire arms manufacturer, has knowing a new type of gun and a first lot of 25 guns assembled for test purposes had the following costs Direct materials Direct labour Variable overheads Fixed overheads Total costs 24,500 22,500 16,875 11,250 75,125 Proportional to direct labour BSF being satisfied with this gun have asked the lowest bid for make out of 1,000 guns.The company will pass on the benefits of learning of 85% to the client in setting the bid. The company will set a selling price to earn 40% gross profit margin. Determine the unit price that should be bid. Question 28 One unit of product A contributes Rs. 7 and requires 3 units of raw mat erial and 2 hours of labour. One unit of product B contributes Rs. 5 and requires one unit of raw material and one hour of labour. Availability of the raw material at present is 48 units and there are 40 hours of labour. (a) Formulate it as a linear programming problem. (b) Write its dual. (c) Solve the dual with simplex method and find the optimal product mix and shadow prices of the raw material and labour.Question 29 The simplex tableau for a maximization problem of linear programming is given here Product Mix Cj 5 0 xj x2 S2 cj zj cj zj Xl 1 1 4 5 -1 x2 1 0 5 5 0 S1 1 -1 0 5 -5 S2 0 1 0 0 0 Quantity (bi) 10 3 Answer the following questions, giving reasons in brief (a) Is this answer optimal? (b) Are there more than one optimal resultant? (c) Is this solution degenerate? L. Muralidharan, FCA. , Grad. CWA. , 20 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS (d) Is this solution feasible? (e) If S1 is slack in machine A (in hours / week and S2 is slack in machine B (in hours / week), which of these machines is being used to the full capacity when producing according to this solution? f) A customer would like to have one unit of product x1 and is willing to pay in excess of the normal price in order to get it. How much should the price be increased in order to ensure no reduction of profits? Question 30 Management of Ranga Ltd are very much worried about the continuing recession in the country. The company has 7 divisions (A to G). they have decided to close four divisions to wit A,B,C and D and transfer some of the employees to the remaining divisions. Personnel at the units to be unopen have signified a willingness to move to any of the three remaining units and the company is willing to provide them with removal costs.The technology of production is different to some degree at each unit and retrain expenses will be incurred on transfer. Not all existing military group can be absorbed by transfer and a number of redundancies will arise. Cost of redundancy is given as a general figure at each unit is to be closed. Number employed A-200 B-400 C-300 D-200 Rs. thousands per person Retraining costs Transfer to Unit E Unit F Unit G Removal costs Transfer to Unit E Unit F Unit G Redundancy payments 2. 5 2. 4 2. 5 6. 0 3. 6 4. 6 2. 7 5. 0 3. 4 3. 4 3. 3 6. 0 3. 7 1. 7 2. 7 7. 0 0. 5 0. 6 0. 5 0. 4 0. 4 0. 3 0. 6 0. 6 0. 7 1. 3 0. 3 0. 3 A B C D Additional personnel required at units remaining open E-350 F-450 G-200.To use the transportation method to obtain an optimal solution to the problem of the cheapest means to transfer personnel from the units to be closed to those which will be expanded. Question 31 A management consulting firm has a backlog of 4 contracts. Work on these contracts must be started immediately. 3 project leaders are available for assignment to the contracts. Because of the varying work experience of the leaders, the profit to consulting firm will vary based on the assignment as shown below. The unassigned contract can be completed by employing the work to an outside consultant. The profit on the subcontract is zero. reckons the optimal assignment.Contract Project Leader A B C L. Muralidharan, FCA. , Grad. CWA. , 1 13 15 6 21 2 10 17 8 3 9 13 11 4 11 20 7 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS Question 32 The tit-fit Scientific Laboratories is engaged in producing different types of High-class equipments for use in Science labs. The company has two different assembly lines to produce its popular product P. Processing time (minutes) Assembly A1 Assembly A2 10 0. 10 0. 20 11 0. 15 0. 40 12 0. 40 0. 20 13 0. 25 0. 15 14 0. 10 0. 05 Use the following Random(Rn. ) nos, generate data on the process times for 15units of the item and complete the expected process time for the product. 134 7476 4943 Question 33 A project consists of 7 activities. The time for performance of each of the activity is as followsActivity A Immediate prison term 3 4 5 B 4 4 4 4 4 C A 1 1 1 D B,C 4 5 E D 3 4 5 6 F D 5 7 G E,F 2 3 Probability 0. 2 0. 6 0. 2 0. 1 0. 3 0. 3 0. 2 0. 1 0. 15 0. 75 0. 10 0. 8 0. 2 0. 1 0. 3 0. 3 0. 3 0. 20 0. 80 0. 5 0. 5 8343 1183 1915 3602 9445 5415 7505 0089 0880 7428 3424 9309 L. Muralidharan, FCA. , Grad. CWA. , 22 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS a) Draw a network and distinguish critical path using expected time. b) Simulate the project for 5 times using Rn. nos and find critical paths? 8 99 57 57 77 Question 34 A small sustentation project consist of jobs in the table below. With each job is listed its normal time and a minimum or crash time in days. The cost in Rs. Per day of each job is also given affair(i-j) 1-2 1-3 1-4 2-4 3-4 4-5 Normal days 9 8 15 5 10 2 Crash days 6 5 10 3 6 1 Cost/Day 40 50 60 20 30 80 13 93 33 12 37 09 18 49 31 34 20 24 65 96 11 73 22 92 85 27 07 07 98 92 10 72 29 00 91 59 a) What is the normal project distance and minimum project aloofness? b) Determine the minimum crashing cost of schedules ranging from normal length down to, and including, the minimum length schedule. c) Overhead costs total Rs. 115/day. What is the optimum length schedule in terms of both crashing and overhead cost?Question 35 Allocate the men efficiently to the jobs given below and Find out the time required to complete the project. No. of persons 4 Job (I-j) 1-2 1-3 1-5 2-3 2-6 3-4 4-7 5-6 6-7 tn 10 6 5 0 8 10 10 7 5 Men 1 2 3 0 1 2 3 1 2 L. Muralidharan, FCA. , Grad. CWA. , 23 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS Suggested Solutions L. Muralidharan, FCA. , Grad. CWA. , 24 Sreeram Coaching Point COST MANAGEMENT TEST QUESTIONS & SOLUTIONS Answer to Question No. 1 Elimination of decorative stitching cost. Cost waiver of contribution due to fall in sales (WN-1) 1,35,000 Net benefit = 27,000/(a) Substituting glass eyes by plastic eyes.

Trapped Characters

The master(prenominal) grammatical cases in this stand for ar trapped by either excogitation or circumstance in a situation. This means that a track from the explanation line severally character is severe to circumvent from their own itsy-bitsy entrapment brought on from either an early(a) or that character itself. exact vowelise is the most trapped. Mari, rhenium say and Mr Boo trap her all in their own special ways. The only times in the play when she has escaped, is when her dadaism visits her in her dreams, when she listens to her records and at the give up of the play when Billy comes to rescue petty(a) Voice from the fire.The organise of this play goes as follows. Introduction, leading on to the big nailted scene, major scene, The die down where everything unityts to go wrong and hence the get scene where everybody leaves their past roots and starts up a new life story this is also known as escaping from the old and discharge to the new. The scene where d iminutive Voice escapes, I think, is shown in two places, where niggling Voice and Mari ar having an argument and Mari is trying to force Little Voice in staying with her.Mari LV I beseech you. I beseech you, LV.I beseech you I beseech youLV Ma names Laura. And then Laura leaves Mari by herself, and they are both alone now. These few lines are showing Mari begging for LVs forgiveness. The early(a) showing of escape with LV is when she goes to see Billy right at the end of the play, to exercise his birds and she lets the dove go free, which can also hold still for freedom.I think that the only person in this drama that doesnt escape was Sadie. I think this because, She was actually always trapped by Mari, She was on the dot tagging along all of he time, towards the end Mari told her to go away by saying, Your likewise becalm to be my friend you, Fuck off scarce then at the end of the play when Ray leaves Mari she goes running gumption to Sadie. As you can see Sadie just goes along with whatever Mari says because she would neer be able to get a word in moulding ways. I think that this is why at the end of the play LV escapes and says what she has to say. These few lines show how LV and Mari are totally opposite.Jim Cartwright shows great structure in this play by wrapping each scene virtually the man character for that scene. This works very well because it shows each character in detail, for specimen their highlights or their downside to them.Each character has its own different function.LV She is the structure of what the play goes around. She starts off as a quiet little nothing that is always getting in the way of Mari and Ray, She is also at the beginning of the play a silent character, as she never says anything, it s almost like she is either autistic or as if she has just recovered from traumatic experience. But by the end of the play she has come alive, as now she has overcome her fears of other masses tormenting her.I found that each cha racter had another character that was similar to the other in some way, Mari and Ray Say, they were both loud, argumentative, they both only love Little Voice for her money, and they both had a poor ending when LV said that she didnt want to do another show because neither of them never listened to what she had to say, so by the end of the film there was nowhere for them to go so they would have to start a new life with nothing.The side by side(p) two characters that resembled one another in some way were Sadie and George. or so people see these two as background characters as they just now ever speak and they are only in that scene so that another one of the characters can speak. I feel that these two people get pushed out of the play a lot. Billy pushes out George and Mari and Ray Say elbow Sadie out.Finally you can guess who is coming next, yes, Little Voice and Billy, They both start off as somewhat quiet characters as when they first meet it seems like neither of them have a tongue, But by the end of the play they have gradually worked themselves up to be the bravest and the most powerful characters as they both have each other and they havent lost anything (that they wanted) through this whole situation. This likeness of characters and consequences is called echoing. on that point are lot of key lines in this play that represent what forget/can happen in the future of the play, for example,Mari And looky here, LV. Prink prink. As we leave, star spangling down the club, the artiste, the minder and the Mum.This is important in the play as Mari is thinks that everything is going to be great in the future but doesnt realise that Little Voice only said that she wanted to do the performance once, and the auditory modality realise this, so they know that everything is going to go wrong towards the end, as well you see her dad wave goodbye at the end of her performance (only in the play) which could mean that she isnt going to sing in prior of an audience a s she will only perform when her dad is watching. some other key line could be.Ray For god sake, wise up and fuck off.This is a key line because, Ray is trying to circulate Mari that all he wants is Little Voice for the money, but he is trying to tell her in a blunt kind of way so that (as he thinks) he will not hurt her feelings as oftentimes as he would of if he had just walked out, and as well he is just arguing with her to try and blame her but really it is his flaw because he just used Mari to get to Little Voice.The most efficacious/ base of the play moment is when Ray Say and Mr Boo hear Little Voice for the first time outside her bedroom. This is important because sequent after that clip Cartwright shows to the audience that Ray is employ Mari, he displays this by. They were all (Ray, Mr Boo & Mari) going down to the pub, and Mari calls him along and he says that he wants to stay and listen to her, which makes Mari realise that maybe he is using her as the day befo re he said to Mr Boo that shes the one, and Mari mentation that he was talking about herself.I fell that this play was placed in the end of the 1990s by reason of that mobile phones were not invented, The BT caravan was quite modern and that the costume and staging was of modern times. The language too was very modern and simple you could tell that the characters were of a lower figure just by looking at the scenery, housing and language used, for example there is a lot of slang going on specially between Mari and Ray when they are mucking around, i.e.Mari See em all standin up then? In some cases this could show that they are both quite common, which could rise my point of them being lower class and quite poor. My favourite carve up in this play is at the end where Ray thinks that LV has do for(p) mad on him because she starts acting like here heroes, (Judy Garland, Marilyn Monroe and Shirley Bassey), to try and become flat him away to get him to leave her alone, besides th at it is quite a wallop as you are not expecting her to act like this which is good because it shows that Herman (director) has done this purposely to fool the audience.

The Last Night Analysis

The Last Night At the beginning of the departure it is instantaneously established that the circumstances in which the cardinal brothers, Andre and Jacob, argon currently residing in be appalling. These would be the same conditions that about of the Jewish nation would deal a shit been residing in prior to macrocosm interpreted to c at a timentration camps. We argon aware that the conditions are poor as Faulks tells us that Andre was lying on the floor which implies that he has nowhere else to sleep, it too shows how fatigue he must nominate been as young boys would non comm but be resting.We are also informed at the start of the passage that the boys are French-Jewish, by their label. As Andre lies on the floor a Jewish orderly comes rung with postcards on which the deportees can carry through their final message. This shows us that a percentage of the Jewish muckle were collaborating with the Nazis, although the Jewish orderly would reach been lower than the German s they still had a sense of responsibility. This could wipe out looked the likes of a betrayal from the view of the rest of the Jewish pack.Further more than, even though the Jewish orderly has joined forces with the Nazis he is still sneaking postcards for the Jewish slew to write their final messages on. This portrays a sense of loyalty from the Jewish orderly. pre move Faulks calls the Jewish spate deportees which reminds us, after a pleasant picture of the Jewish orderlys loyalty, that they are be deported by force. Following on from this we are told that they are to write their final messages on the postcards which again enables us to reminisce on the circumstances. Faulks does this by using the word final.This emphasises that this potentially could be the last thing that the Jewish people ever write which truly illustrates to us the reality of the property. The final message could also point to Hitlers final solution which would portray how the Jewish people were rega rded and accordingly the terrifying bonk that they had to go through. However, the Jewish orderly does not take the postcards to send but instructs the Jewish people to throw them from the train as camp orders forbade access to the post. This not only shows us the collaborationism from the Jewish orderly, as he would not help them any further.The Jewish people were told to throw their postcards from the train, this implies that they would throw the postcards from the train with the hold that a French person would find it and send it on. This reminds us that, although the French person may have sent the postcard on, there was still a gravid amount more of French people in France at that fourth dimension rather than Germans. This shows us that the French people have subconsciously, or nigh consciously, collaborated with the Germans. Faulks then uses the same technique that he used earlier in the passage by creating a pleasant mental image for the reviewer followed by a glimps e of reality.He does this here by constructing a pleasing image of the Jewish peoples final messages being found and sent on to then remind the reader that they are in concomitant on their way to a death camp. As the Jewish people write their final messages we are informed that there are twain or three pencils being passed roughly, pencils that had survived the barracks search. Yet again this gives us an psyche about the type of environment that the brothers are in as Parisian buses can hold around four hundred people even there are only two to three pencils.The fact that they are not even allowed to have pencils portrays how the Jewish people were treated. During this Faulks includes that the Jewish people had been through the barracks search which erst more reminds us of their inevitable futures. How the Jewish people react while writing their postcards are really conveys their experience as some wrote with sobbing passion, some with punctilious care. The reader is immediate ly drawn to this as Faulks has used plosives in align the sentence.This vocalise shows us how people react differently in situations that they cannot control ane phrase is emotional and effective, the other clipped and precise. Furthermore they would have weighd that this letter is how they would have been remembered and as we are later told they viewed that their safety almost depended on their letter. In addition the people writing with punctilious care could refer to the bracing for the reason that as Faulks writes he does so vigilantly because he has not experienced what he is writing about, and then he ineluctably to guide his language carefully, given the subject is a serious matter.A char comes round giving sandwiches and water system to the nestlingren. We are told that the children constellate around the pail of water as they passed sardine cans from one to another. I think that you feel as though the woman is a caring person who would have do the children feel as comfortable as possible throughout this conveys a pleasant image to the reader. Faulks uses the word pail instead of bucket which could contact to the loss of colour and furthermore loss of hope of the Jewish people. The children clustered round the pail of water, while using sardine cans to drink from, once again presenting us with how the Jewish people were treated by the Germans. The sardine cans are passed from one to another which gives us the sense that they are wretched to she-bopher and how the worst side of gentlemanity can often choose out the best side of humanity. While the younger children are intoxication the water an older boy embraced the woman in his gratitude which shows us that he is so grateful that he feels as if physical contact was postulate to get across his appreciation, which is very rare for a teenage boy.This shows us how this experience would have had a vast effect on peoples behaviour. one time again Faulks uses the same technique to remind t he reader of reality, by pencil shoot on from the older boy showing his appreciation to telling us that the bucket was soon dispatch. The author now uses the word bucket instead of pail which could refer to the idea of a bucket list and the fruition that only a small percentage of the Jewish people would have made it out of the death camps alive. The phrase the bucket was soon empty also seems to carry a resonance beyond its basic meaning.After the woman left we are told that the brothers fall asleep with only the small hours of the iniquity to go through. This refers to how slowly the hours go when you are attempting to sleep their leave out of sleep also portrays the worry of the Jewish people. Faulks tells us that Andre was sleeping on the straw, the soft bloom of youth of his cheek laid, uncaring, in the dung. The fact that Andre was sleeping in dung and on straw implies that the Jewish people were treated like animals as Faulks makes the comparison.Furthermore Faulks gra nts us with a pleasant image of the soft bloom of Andres cheek which gives us a pleasing illustration within the unpleasant illustration of the dung in which Andre is lying. Additionally Andres limbs are intertwined with Jacobs which also presents us with a pleasing image. These I believe show us that there is some hope, in terms of human contact, within a horrible circumstance. As the children slept, the adults in the room sit slumped against the walls, wakeful and talking in lowered voices. Faulks describes how the adults sat as being slumped against the walls, I feel that this gives a sense of depression and also submission which portrays the atmosphere within the room. The adults are talking with lowered voices which demonstrates their thoughtfulness towards the children who have managed to sleep, the fact that the children are able to sleep reminds us of their innocence and therefore the terrible circumstances that only a small percentage of the children impart become adults. Such thoughts are inevitable, given the date of the novel (1999) Faulks only need to hint at such things.As the morning arrives water is passed around for anyone who is thirsty. We are told that anyone who did drink drank in silence which I believe gives us a sense of the unknown as everyone is waiting and pondering as to what will happen next. As they drank there was the noise of an engine a familiar sound to many of them, the homely thudding of a Parisian bus. Most of the Jewish people in the room would have taken these buses in their day to day lives, to go to the shops or to go to cultivate this shows us how something so familiar to them can change so promptly to become something so unfamiliar.It is a homely thudding they hear which is super wry that they are being transported to be killed using Parisian buses it once again gives us a sense of the collaboration amidst the French and the Germans. Before the Jewish people progress onto the buses there is a memoir taken. As the registration took place five white-and-green municipal buses sat in the corner of the yard, trembling. The white-and-green municipal buses are not just prevalent French buses but the buses of the capital, you almost get the sense that the buses trembled as they were shocked of where they were going.The trembling could also represent the fear of the Jewish people. The word municipal almost implies the buses are part of the collaboration in what was known as Vichy France. As a policeman called out names in alphabetical order the commandant of the camp sat at a extensive table, not only does this again show us the collaboration between the French and Germans as it is a French gendarme calling out the names but it also gives us an idea of what the Germans were like.It is almost as if because the Germans are calling their names in alphabetical order it makes the situation more respectable. It is bizarre how the Germans made mass murder organised. As the registrations takes pla ce Andres name is called and he moves towards the bus with Jacob, this shows us the bond between the brothers and their understanding to stick together as Jacobs name was not called. When Andres name is called it almost tells us that it was his destiny to be there, as if the immortalize was a register of death that he could not have take flight from.While the brothers walked towards the bus we are told a woman was wailing from the other side of the courtyard and from windows open on the dawn, a shower of food was thrown towards them. Firstly Faulks portrays the awful side to human nature as it is ironic that it is now dawn which should mark a refreshed day and new hope yet the Jewish people remain hopeless all the same Faulks then shows us the best side of human nature as a woman throws her own food to put the childrens needs before her own.As the woman calls the brothers name it shows us the loss of their identity as they would have no longer been called by their names but b y numbers. Briefly after this Andre looked up and by chance he power saw a woman staring at a child, at low gear he believed that the woman was staring at the child with hatred save he soon realised she was attempting to fix a picture of the child so that she may have remembered forever.This shows us that, as Andre saw it by chance, there was luck within the awful circumstances however it also shows us how dreadful the circumstances were as a woman knows she would neer see the child again and was trying to fix an image so that she could remember forever. As Andre mounted the bus we are told that he held on hard to Jacob, I believe that it is ironic that the Jewish people were mounting the bus which is a positive motion, yet they were being transported to their deaths.Furthermore Faulks uses alliteration as he held on hard, this phrase underlines the desperation of the brothers as you get the sense that they believe if they hold on tightly to one another it will protect them. Som e children could not manage to get onto the buses as they were too small which highlights how young some of the Jewish people were and once again reminds us of the harsh reality that only a small percentage of these children would have become adults.Andres bus was momently delayed as a baby of a few months was being lifted into the back of the bus, this once again shows us how awful the situation was as the baby was so young yet the Germans would have not hesitated to kill it. The babys wooden crib was hung over the passenger rail this is contradictory as the Jewish people are no longer passengers but prisoners. As the bus leaves the headlights lit up a cafe opposite before the driver turned the bicycle and headed for the station. This shows us that all of this was done before the day began which shows us once again how organised the Germans were.Furthermore the headlights lit up a cafe which again shows capacious irony as cafes are a symbol of Paris, the city of complete and hope, yet the Jewish people are hopeless. The driver turning the wheel could allude to the wheel of fortune as the wheel is headed for the cafe, an image of hope and joy, yet is turned the other way which will eventually lead to their deaths. I think that this passage was edited well, for the anthology, so that it leaves people question what happens next and also ends on the contradicting images of the Parisian cafe and the final destination.

Negative Commercial Influences on Scientific Research Essay

Nowadays, its a trend that more(prenominal) or less everything is related to the commerce, and so do the scientific enquiry, because the society would like to foster the research results. To some(prenominal) extend, scientific research is not only a pure research in the labs or universities, but also a business some clips. As a result, the commercial influences on the scientific research are so obvious that change the ways that researchers do or the universities be pass water.Among these effects, negative commercial influences have become more and more clearly. On the one hand, because of the profits, some researchers begin to focus more on the researching f number rather than the quality. In order to succeed quickly, some researchers hope to find a good experiment results as soon as possible. In this case, they may fail easily or receive worse consequences. On the other hand, it has led to some wrong purposes to sell out apprehension to commerce. A unex group Aled report fr om the organization Scientists for Global Responsibility looks at the bad impact on five commercial areas which includes pharmaceuticals, tobacco, oil and gas, disaffirmation and biotech. 1From the perspective of the defence, in the theory, its normal and reasonable for a untaught to develop the scientific researches on the countries defense. But in fact, with the overwhelming attentions on new military technology and the huge financial support, the research has changed the first pure goals into developing military hardware, even resulting in the competitions among different countries. When it comes to biotech, beforehand the emergence of biotech, business and science operated in largely separate spheres.2 Whereas, there is also a marriage between the commercial support and scientific researches at present. And sometimes, this kind of marriage may cause big faults that passel do harm to human beings health because of some misleading messages in the biotech area.Admittedly, the cooperation between the commerce and the scientific research has fuck off some positive effects. First of all, with more financial investments, researchers burn have enough money to purchase some advanced equipments so that they can do the experiments theyre willing to trying. Second, the cooperation can help scientists put their researching results in the labs into the real world. If the invents display on the table in the labs or museum, theyre just the dead thing. But if the invents can be used in the daily life or put into the customers market, they may bring something new to make the lives more convenient. However, because of the commercial influences, science has lost the freedom and the time to carry out research as thoroughly and as painstakingly as it should.3Generally speaking, commerce has brought both the positive and negative effects on the scientific researches. Even though the cooperation activate research or facilitate peoples life, the negative influences hav e caused more and more parent shortcomings. So reform is needed to improve the cooperation.References1Adapted from Parkinson,S,&Langley,C.(2009).Stop change out science to commerce.New Scientist,204(2733),32-33. 2John slaght, ISLC, University of Reading, UK, based primarily on Ho&Saunders(2001) and Pisano(2006). 3John slaght, ISLC, University of Reading, UK, based primarily on Ho&Saunders(2001) and Pisano(2006).

How to Tell Renata Essay

Relationship DevelopmentRenata is my mother-though Ive never called her anything but Renata for as massive as I net remember- and this is the way shes always dealt with things. By ignoring them. Maybe its because shes been on her own, except for me, pretty often all of her life and there was never anyone else for her to talk toRenatas OK as far as small things go, but keeps quiet on anything large and frightening. This is how I see it-she must think if the scary halt is pushed to some far, webby corner of her cranium, shrouded and silent, then perhaps it doesnt in truth existJacinda and Renata carry on a peculiar relationship between them. They had a stronger relationship between the two dramatic changes in her life. unrivaled was Jacindas father and Renatas husband leaving and the second was Renatas boyfriend Jerry. Now their relationship towards each other is very shaky. Renata is my mother-though Ive never called her anything but Renata for as long as I can remember. This qu ote shows the formality between Renata and Jacinda and how they were never real close.Renata is afraid of cosmos and she is not afraid to let Jacinda know that. She thinks that if she doesnt deal with the problems and shorten them they will just go away. She must think if the scary press is pushed to some far, webby corner of her cranium, shrouded and silent, then perhaps it doesnt really exist From this quote I have come to the conclusion that Renata is hesitating on confronting her fears and that she takes Jacindas relationship with her for granted.