Animal Testing Has Been A Part Of Pharmaceutical - Free Essay Example

Sample details Pages: 2 Words: 725 Downloads: 7 Date added: 2019/04/12 Category Biology Essay Level High school Tags: Animal Testing Essay Did you like this example? Animal testing has been a part of pharmaceutical, cosmetic, and toxicity research for many years. Many innocent animal lives are being taken for the sake of science, when it is unnecessary to do so. Scientists have had the knowledge of human embryonic stem cells for research for years and yet they decide to use sentient animals instead. Even though animal testing has proven beneficial in the past, scientists should use human embryonic stem cells to do research instead of animals because it would not only be cheaper, but it would also be more accurate and morally appealing. If scientists were to start using human embryonic stem cells instead of animals, it would save the american taxpayers billions of dollars. There are so many more important thing that the government should be spending tax money on, but they choose to instead pay for useless, expensive testing. Bethany Hope Rishell states in her article Harming Humans via Animal Analysis: A Utilitarian Critique of Regulatory Requirements and Emphases in the Pharmaceutical, Cosmetic, and Industrial Chemicals Industries that a simple toxicity test frequently costs about $30,000. Don’t waste time! Our writers will create an original "Animal Testing Has Been A Part Of Pharmaceutical" essay for you Create order She then goes on to state, More complex testing, such as carcinogenicity tests, cost closer $1 million. These numbers do not account for what the scientists that conduct the tests are being paid. These numbers could be easily lowered if scientists decided to start testing on hESCs instead of animals. If these numbers were to be lowered, it would significantly lower the costs of medicine and medical treatments. Another pro to stem cell testing is that it would be a lot more accurate than testing on an animal. Logically speaking, the way humans react to certain things is significantly different than the way a rat or mouse would. So, why would scientist still use animals to test life saving medications and medical treatments meant for humans? According to Rishell, animal testing has delayed finding the cure for certain diseases such as cancer and diabetes. An example of this is when she mentioned, while humans cannot live without insulin regulating their blood sugar, mice, including mice genetically engineered specifically for the study of diabetes, can survive without insulin. This example means that all the time and money spent on testing mice for the cure to diabetes was to no avail. Another example of animal testing being unreliable is when scientists were attempting to test on animals for heart disease and other heart problems, they could not successfully create medications to help cure these diseases. Eventually it was discovered that cardiovascular disease almost never develops in any other species other than homo sapiens. There is no denying that animals cells work very different than that of a humans. Lastly, testing on human embryonic stem cells would be more morally appealing than testing on a sentient animal. The main difference between hESCs and animals is that an hESC cannot feel pain unlike an animal which can. Of course, it could be argued that an hESC is or could be a living person, but animals are already living creatures. This is where the political debate comes in. According to Davor Solter, the author of the article From Teratocarcinomas to Embryonic Stem Cells and Beyond: a History of Embryonic Stem Cell Research, the scientific community is becoming more politically driven. Because there are so many people in politics that believe that hESCs are living humans, they are letting these animals suffer instead. Science should not be about politics, but about doing whatever is needed to come up with medicines, cures, and treatments to help whoever needs it. Morally speaking, everyone can agree that researchers should not inflict pain on something that can actually feel it, and risk the results not being accurate, but instead test on something that cannot feel pain and would give more accurate results. Testing on hESCs give scientists more accurate results and less room for error. Some may argue that animal testing has been beneficial in the past and science should switch practices if the ones they use work. The main problem with this counterclaim is that even though animal testing has gotten science pretty far, as I had previously stated it has not been reliable. The more that scientists discover about the human body and the diseases that can inhabit it the more complex and in depth the research on these diseases need to be

Poverty of the Stimulus Definition and Examples

In language studies, poverty of the stimulus is the argument that the linguistic input received by young children is in itself insufficient to explain their detailed knowledge of their first language, so people must be born with an innate ability to learn a language.   Origins An influential advocate of this controversial theory has been  linguist  Noam Chomsky, who introduced the expression poverty of the stimulus in his  Rules and Representations  (Columbia University Press, 1980). The concept is also known as  an argument from the poverty of the stimulus (APS), logical problem of language acquisition, projection problem,  and  Platos problem.   The poverty of the stimulus argument has also been used to reinforce Chomskys theory of universal grammar, the thought that all languages have some tenets in common.   Poverty of the Stimulus vs. Behaviorism The concept contrasts with the behaviorist  idea that children learn language through rewards—when they are understood, their needs are met. When they make a mistake, they are corrected. Chomsky contends that children learn language too quickly and with too few structural errors to have to have every possible variation rewarded or punished before they learn the proper structure,  so some part of the ability to learn language must be innate to help them automatically skip over making some errors. For example, in English, some rules, sentence structures or usages are applied inconsistently, done in some situations and not others. Children are not taught all of the nuances as to when they might apply a particular rule and when they might not (a poverty of that particular stimulus) yet theyll correctly choose the appropriate time to apply that rule. Problems With Each Theory Problems with the poverty of the stimulus theory include that its difficult to define what constitutes enough modeling of a grammatical concept for children to effectively have it learned (i.e., the core thought that children havent received enough modeling of a particular concept). Problems with the behaviorist theory are that improper grammar can also be rewarded, but children work out what is correct regardless. Here are some examples of famous works of literature and other texts. Platos Problem [H]ow comes it that human beings, whose contacts with the world are brief and personal and limited, are nevertheless able to know as much as they do know?(Bertrand Russell, Human Knowledge: Its Scope and Limits. George Allen Unwin, 1948) Wired for Language? [H]ow is it that children ... routinely succeed in learning their mother tongues? The input is patchy and defective: parental speech does not seem to provide a very satisfactory, neat and tidy model from which children could easily derive the underlying rules... Because of this apparent poverty of the stimulus--the fact that linguistic knowledge seems undetermined by the input available for learning;  many linguists have claimed in recent years that some knowledge of language must be wired in. We must, the argument goes, be born with a theory of language. This hypothesized genetic endowment provides children with prior information about how languages are organized, so that, once exposed to linguistic input, they can immediately start fitting the details of their particular mother tongue into a ready-made framework, rather than cracking the code from scratch without guidance.(Michael Swan, Grammar. Oxford University Press, 2005) Chomskys Position It is, for the present, impossible to formulate an assumption about initial, innate structure rich enough to account for the fact that grammatical knowledge is attained on the basis of the evidence available to the learner.(Noam Chomsky, Aspects of the Theory of Syntax. MIT, 1965) Steps in the Poverty-of-the-Stimulation Argument There are four steps to the poverty-of-the-stimulation argument (Cook, 1991): Step A: A native speaker of a particular language knows a particular aspect of syntax...Step B: This aspect of syntax could not have been acquired from the language input typically available to children...Step C: We conclude that this aspect of syntax is not learnt from outside...Step D: We deduce that this aspect of syntax is built into the mind.(Vivian James Cook and Mark Newson, Chomskys Universal Grammar: An Introduction, 3rd ed. Blackwell, 2007) Linguistic Nativism Language acquisition presents some unusual characteristics. ... First, languages are very complex and hard for adults to learn. Learning a second language as an adult requires a significant commitment of time, and the end result generally falls well short of native proficiency. Second, children learn their first languages without explicit instruction, and with no apparent effort. Third, the information available to the child is fairly limited. He/she hears a random subset of short sentences. The putative difficulty of this learning task is one of the strongest intuitive arguments for linguistic nativism. It has become known as The Argument from the Poverty of the Stimulus (APS).(Alexander Clark and Shalom Lappin, Linguistic Nativism and the Poverty of the Stimulus. Wiley-Blackwell, 2011) Challenges to the Poverty-of-the-Stimulus Argument [O]pponents of Universal Grammar have argued that the child has much more evidence than Chomsky thinks: among other things, special modes of speech by parents (Motherese) that make linguistic distinctions clearer to the child (Newport et al. 1977; Fernald 1984), understanding of context, including social context (Bruner 1974/5; Bates and MacWhinney 1982), and statistical distribution of phonemic transitions (Saffran et al. 1996) and of word occurrence (Plinkett and Marchman 1991). All these kinds of evidence are indeed available to the child, and they do help. Chomsky makes a telling slip here, when he says (1965: 35), Real progress in linguistics consists in the discovery that certain features of given languages can be reduced to universal properties of language, and explained in terms of these deeper aspects of linguistic form. He neglects to observe that it is also real progress to show that there is evidence enough in the input for certain features of languages to be learned.(Ray Jackendoff, Foundations of Language: Brain, Meaning, Grammar, Evolution. Oxford Univ. Press, 2002)

Randomly Select Films From Netflix Popular Movie Section

Randomly select films from Netflix popular movie section between the years 2007 to 2017. This experiment will be coding for differences in male and female lead roles in movies, also compare the frequency of male and female lead roles. Introduction From the day we are born, whether you are male or female, we are constantly influenced by the word around us. Our environments feed us information that we conceptualize and store, ultimately aiding in the development of one’s ego, which is obtained by what we subconsciously perceive about ourselves through social and environmental influences. This concept is explained in social psychology a major influence being: conformity. Conformity means to â€Å"comply with conventions or modeling your behavior†¦show more content†¦This project will analyze gender-stereotypes with an emphasis on conformity, to better understand the characteristics and frequency of leading male and female roles in movies. Early-Present Gender Stereotypes in Film Male and female gender roles have been stereotyped in film for generations. â€Å"The 1940s brought a closing to World War II. Men were returning home to their wives, and starting families. After four years of wartime instability, both women and men seemed to want to return to a patriarchal order, with women in the home† (Banner, 2005). Even though the gender roles were a reflection of the times, over the years the roles persisted to present males as the successful â€Å"bread-winner†, assertive, and praised by his family and friends. Women reflected the domestic, nurturing, and dainty secondary role. The media and movie influence was that marriage should be a priority, and that caring for the family came along with the marriage. Women openly complied to these stereotypes and idolized the suburban house-wife image that was portrayed in popular genre’s (i.e. comedy, drama, and romance). Approaching the late 1960’s, the male stereotypes in film kept the same dominant essence with an emphasis on hero qualities that gave rise to the action and adventure genre. This was also a reflection of the times, which created a butterfly affect to influence AmericanShow MoreRelatedNetflix Operations Management Report4633 Words   |  19 PagesNETFLIX OPERATIONS MANAGEMENT REPORT TABLE OF CONTENTS Executive SummaryÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…2 IntroductionÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â….3 Netflix Process StrategyÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…3 Competitive ClimateÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…..5 Competitive StrategyÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â….7 Inventory ManagementÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…10 Supply-Chain ManagementÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â….11 Management CritiqueÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…12 Future InnovationÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…..14 ConclusionÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â….16 APPENDIX Exhibit 1 Ââ€" ProcessRead MoreInnovators Dna84615 Words   |  339 Pages(Continued from front flap) is the Horace Beesley Professor of Strategy at the Marriott School, Brigham Young University. He is widely published in strategy and business journals and was the fourth most cited management scholar from 1996–2006. is a professor of leadership at INSEAD. He consults to organizations around the world on innovation, globalization, and transformation and has published extensively in leading academic and business journals. is the Robert and Jane CizikRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pages10.5/12 ITC New Baskerville Std Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text. Copyright  © 2013, 2011, 2009, 2007, 2005 by Pearson Education, Inc., publishing as Prentice Hall. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval

Blakes poem Essay Example For Students

Blakes poem Essay Songs of Innocence and Experience. (1794)by William Blake. Songs of InnocenceIntroductionPiping down the valleys wildPiping songs of pleasant glee,On a cloud I saw a child,And he laughing said to me: Pipe a song about a Lamb:So I piped with merry chear. Piper, pipe that song again So I piped: he wept to hear. Drop thy pipe, thy happy pipe,Sing thy songs of happy chear:So I sung the same again,While he wept with joy to hear. Piper, sit thee down and writeIn a book that all may read So he vanishd from my sightAnd I pluckd a hollow reed, And I made a rural penAnd I staind the water clearAnd I wrote my happy songs,Every child may joy to hear. The Shepherd How sweet is the Shepherds sweet lot!From the morn to the evening he strays;He shall follow his sheep all the dayAnd his tongue shall be filled with praise. For he hears the lambs innocent call,And he hears the ewes tender reply. He is watchful while they are in peace,For they know when their Shepherd is nigh. The Ecchoing GreenThe Sun does ariseAnd make happy the skies,The merry bells ringTo welcome the Spring:The skylark and thrushThe birds of the bushSing louder aroundTo the bells chearful sound,While our sports shall be seenOn the Ecchoing Green. Old John with white hairDoes laugh away careSitting under the oakAmong the old folk. They laugh at our play,And soon they all say:Such, such were the joysWhen we all girls ; boys In our youth-time were seenOn the Ecchoing Green Till the little ones wearyNo more can be merry,The sun does descend,And our sports have an end:Round the laps of their mothersMany sisters and brothers,Like birds in their nest,Are ready for rest:And sport no more seenOn the darkening Green. The Lamb Little Lamb, who made thee?Dost thou know who made thee?Gave thee life ; bid thee feedBy the stream ; oer the mead:Gave thee clothing of delight,Softest clothing, woolly, bright:Gave thee such a tender voice,Making all the vales rejoice:Little Lamb, who made thee,Dost thou know who made thee? Little Lamb, Ill tell thee,Little Lamb, Ill tell thee:He is called by thy nameFor he calls himself a Lamb. He is meek he is mild,He became a little child:I a child thou a lamb,We are called by his name:Little Lamb god bless thee,Little Lamb god bless thee! The Little Black BoyMy mother bore me in the southern wild,And I am black, but O! my soul is white;White as an angel is the English child,But I am black, as if bereavd of light. My mother taught me underneath a treeAnd sitting down before the heat of day,She took me on her lap and kissed me,And pointing to the east began to say: Look on the rising sun: there God does liveAnd gives his light, and gives his heat away:And flowers and trees and beasts and men receiveComfort in morning, joy in the noon day. And we are put on earth a little space,That we may learn to bear the beams of love:And these black bodies and this sunburnt faceIs but a cloud, and like a shady grove: For when our souls have learnd the heat to bearThe cloud will vanish; we shall hear his voice,Saying: Come out from the grove, my love care,And round my golden tent like lambs rejoice. Thus did my mother say and kissed me:And thus I say to little English boy;When I from black and he from white cloud free,And round the tent of God like lambs we joy, Ill shade him from the heat, till he can bearTo lean in joy upon our fathers knee:And then Ill stand and stroke his silver hair,And be like him and he will then love me. The Blossom Merry Merry SparrowUnder leaves so green,A happy BlossomSees you swift as arrowSeek your cradle narrowNear my Bosom. .u9d3163db9510d4e0e0c18321328f6b34 , .u9d3163db9510d4e0e0c18321328f6b34 .postImageUrl , .u9d3163db9510d4e0e0c18321328f6b34 .centered-text-area { min-height: 80px; position: relative; } .u9d3163db9510d4e0e0c18321328f6b34 , .u9d3163db9510d4e0e0c18321328f6b34:hover , .u9d3163db9510d4e0e0c18321328f6b34:visited , .u9d3163db9510d4e0e0c18321328f6b34:active { border:0!important; } .u9d3163db9510d4e0e0c18321328f6b34 .clearfix:after { content: ""; display: table; clear: both; } .u9d3163db9510d4e0e0c18321328f6b34 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u9d3163db9510d4e0e0c18321328f6b34:active , .u9d3163db9510d4e0e0c18321328f6b34:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9d3163db9510d4e0e0c18321328f6b34 .centered-text-area { width: 100%; position: relative ; } .u9d3163db9510d4e0e0c18321328f6b34 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9d3163db9510d4e0e0c18321328f6b34 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9d3163db9510d4e0e0c18321328f6b34 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u9d3163db9510d4e0e0c18321328f6b34:hover .ctaButton { background-color: #34495E!important; } .u9d3163db9510d4e0e0c18321328f6b34 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9d3163db9510d4e0e0c18321328f6b34 .u9d3163db9510d4e0e0c18321328f6b34-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9d3163db9510d4e0e0c18321328f6b34:after { content: ""; display: block; clear: both; } READ: Genre of Clowning (Theatre, Drama, Arts) EssayPretty Pretty RobinUnder leaves so green,A happy BlossomHears you sobbing sobbingPretty Pretty RobinNear my Bosom. The Chimney-Sweeper When my mother died I was very young,And my father sold me while yet my tongueCould scarcely cry weep weep! weep weep!So your chimneys I sweep in soot I sleep. Theres little Tom Dacre, who cried when his headThat curled like a lambs back, was shavd, so

Lottery By Shirley Jackson Essays - Dystopian Literature, Films

Lottery By Shirley Jackson Shirley Jackson's, The Lottery, has raised questions in the back of every reader's mind towards the destructive yet blind rituals of mankind. A reflection of ourselves is what we see when looking through the pond of Jackson's mind. The Lottery clearly expressed Jackson's feelings concerning traditional rituals through her story, opened the eyes of its readers to properly classify and question some of today's traditions as cruel, and allowed room to foretell the outcome of these unusual traditions. Jackson's feelings towards the misuse of tradition as an excuse to cause harm have triggered her creativity for the creation of The Lottery. Jackson obviously saw examples of this misuse of tradition and ingeniously placed it into an exaggerated situation to let us see how barbaric our actions are. The townspeople, in the story, all come together for the annual lottery; however, in an interesting twist, those participating stone the winner to death. Everyone in the story seems horribly uncivilized yet they can easily be compared to today's society. Perhaps Jackson was suggesting the coldness and lack of compassion the human race can exhibit in situations regarding tradition and values. The People who were stoned to death represented values and good being as the townspeople, who represented society, cold-heartedly destroyed them ( Jackson 79 ). Immediately after reading The Lottery, one can compare the ritual, in the story, to some of today's barbaric traditions in a new point of view. Hazing is a tradition that has been around forever. Some people do not see anything wrong with giving a new person a hard time; however, this ritual has caused numerous deaths and countless injuries all over the world. Hazing is a ritual performed in high schools, gangs, colleges, and even your own best friend can be in on it. Perhaps just as barbaric as the stoning, no good at all results from hazing. The running of the bulls, in Italy, may also be compared to The Lottery. Many deaths have been cause by the bulls running ramped through the streets, yet this tradition is not about to be abolished due to the endless support of participators along with media and tourists. What does it take to end these cruel and misunderstood traditions and evolve into a more civilized society where we can see what kind of harm they cause? In the story, the townspeople were against abolishing the tradition of stoning and if our society feels the same, there will never be a chance for our civilization to grow together. What ever happened to the townspeople in this story? Could they have finally given in and abolished the lottery for the next year? Perhaps they never did abolish the lottery and eventually destroyed each other on a wide-scale basis. Any way you chose to compare the situations, our future depends heavily upon the allowance of evolution through our present standpoints and how we select to alter it. Human nature will prevail no matter what our society wants to alter; however, who is to say that human nature is a violent one without compassion for fellow spirit? Shirley Jackson's story outlined more than just a cruel tradition; it outlined the essence of evolution upon a civilization and the human race.

Influence of marginal and absorption costing mething and their similarities Essays

Influence of marginal and absorption costing mething and their similarities Essays Influence of marginal and absorption costing mething and their similarities Essay Influence of marginal and absorption costing mething and their similarities Essay Influence OF MARGINAL A ; ABSORPTION COSTING Fringy cost is fundamentally a portion of variable cost, which includes the direct labor, Direct Material and Direct Expenses. Fringy cost should be defined as the accounting system where variable system should be charged to the cost of units and the fixed cost for the period of clip which is to the full aggregative part. Its particular value is in determination devising. Fringy cost = Variable cost + Variable Overhead The fringy cost is straight with the volume of production and fringy cost per unit is the same, which consist premier cost that is cost of direct labor, stuff and other variable operating expense. It will be incorporate the fixed cost. The fringy cost is the cost which has been incurred to bring forth an excess unit of production is called fringy cost. Example If an organisation has produce 1000 unit at cost of ? 20,000 Where as if the addition in 1 unit i.e. 1001 unit and cost would be ? 20200 Then MARGINAL COST would be ? 200. ADVANTAGES OF MARGINAL COST Fringy cost is fundamentally have an advantages of the cost control by and large facilitated to avoiding the fixed operating expense cost and concentrated on to the keeping the consistent of fringy cost utile to assorted degrees of direction. It is fundamentally help to understand to the variable cost and fixed costs. It besides shows the relationship between the cost, monetary value and their volumes. The fringy cost would be aid to the short term net income planning by the interruption even charts and net income graph, and aid to the direction determination. With the fringy cost company can acquire maximal return to the concern. The effects of the production and gross revenues policies are more clearly seen and understand with the fringy cost. Disadvantage There are certain disadvantages would be associated with the marginal costs which are as under. It is really hard to segregate to understand the all the cost which are fundamentally misdirecting the consequence. It should be ignored the fixed cost, which show different image at the clip. The job is that the over or under the overhead cost is apportioned on estimated footing and non on the existent. The clip factor is besides play an critical function where public presentation between two period will bring forth deceptive consequences. ABSORPTION Costing Absorption cost means the cost which includes all the fabrication costs which are absorbed by the unit of green goods. On the other manus, the cost of a finished unit in stock list will include direct stuff, labor and all the variable cost and fixed fabrication operating expense. Absorption costing is contrasted with variable costing or direct costing with the other fabrication operating expense. ADVANTAGES OF ABSORPTION COSTING In soaking up costing will traveling to include all the cost which are related to the concern activities like fixed cost, variable cost and production cost. This cost is besides used for the readying of the fiscal histories when the production of the company should be remains changeless but sale would be fluctuate. DISADVANTAGES OF ABSORPTION COSTING The disadvantages of the soaking up bing would be emphasised on the entire cost i.e. variable and fixed cost. It is non utile the direction for the devising determination about the planning and controlling. An illustration show that difference between fringy cost and soaking up cost. XYZ Ltd. is being started their operation in 2008. There is certain information available for May 2008 to July 2008 about the company s production. To cipher fringy and soaking up cost. Particulars ? Selling monetary values per Unit of measurements 100 Direct Labour Per Units 20 Direct Material per Unit 10 Fixed Factory Overhead Per Months 30000 Variable Factory Overhead per Unit of measurements 5 Fixed Selling Operating expenses 1000 Variable selling Overhead per Unit of measurements 4 Budgeted activities which was expected that 2000 units to be each month green goods and sold for each month were as follows MAY June July Unit of measurement SOLD 1000 800 1300 Unit of measurement PRODUCE 1000 1300 1000 MARGINAL COST Particular MAY June July Gross saless 100000 80000 1100000 Lupus erythematosuss: Variable Cost of Goods sold ( ? 35 ) 35000 28000 385500 PRODUCT CONTRIBUTION MARGIN 65000 52000 71500 Lupus erythematosuss: Variable Selling Operating expense 4000 3200 4400 Entire CONTRIBUTION MARGIN 61000 48800 67100 Lupus erythematosuss: Fixed mill Overhead 30000 30000 30000 Fixed Selling Operating expenses 1000 1000 1000 Net Net income 30000 32800 30100 Absorption Cost Particular MAY June July Gross saless 100000 80000 1100000 LESS: Cost of Goods sold ( ?65 ) 65000 52000 71500 A A 28000 38500 Attention deficit disorder: Absorption of mill operating expense 9000 -3000 GROSS Net income 35000 37000 35500 Lupus erythematosuss: Fixed Selling Operating expense 1000 1000 1000 Variable Selling Operating expense 4000 3200 4400 Net Net income 30000 32800 30100 MARGINAL COST Vs ABSORPTION COST After utilizing the two techniques we had seen that the net net income would non be same at every clip because of following ground. Over and Under Absorption overhead cost In soaking up costing, fixed operating expense can neer absorbed precisely because of trouble in calculating cost and volume of end product. If these balance of under or over captive because of costing net income and loss history, the existent sum incurred is non shown in it, whereas fringy costing is really fixed overhead incurred in entirely charged against part which will be some difference in net net incomes. Difference in Stock Valuation In fringy costing work in advancement and finished stock are valued at fringy cost but in soaking up cost it is calculated as production cost, and that is the ground net income will be different Many of clip soaking up cost and fringy cost consequence would be find as Absorption costing net income = Marginal costing net income Absorption costing net income gt ; Marginal costing net income Absorption costing net income lt ; Marginal costing net income

Tanglewoods recruiting methods Case Study Example | Topics and Well Written Essays - 750 words

Tanglewoods recruiting methods - Case Study Example Measure of staffing quality Quality customer service is a decisive aspect in determining the success of a retail business. This fact is well known by the management of the Tanglewood stores. Businesses nowadays realize the importance of a talented staff. This has led to organizations keeping track of their valued human resource capabilities. This capability is bolstered by the hiring of skilled individuals, who increase the value of human resources in a company. In the case of Tanglewood stores, they needed to find the best way for staffing, while keeping the costs considerably low. They need to establish â€Å"The Quality of Hire†. This makes it possible to determine how a hired individual’s performance varies from the hiring requirements. It is paramount that the hired staff meets the conditions set prior their employment. This will ensure that the stores get the expected output from the staff. Criterion-Related Validation Test Tanglewood store will have to conduct a Criterion-Related Validation Test. This will be carried out using the benchmarking process whereby, the success of a job will be measured by comparing the individual result of a new employee to the sample of a successful employee currently holding the position, who will be used as the benchmark for success. This will be useful in determining if the employee is striving for excellence, is average or even poor. Through these results Burkholder, et al, 203), Tanglewood stores will know how was effective was their recruitment.