Violent video Games Essay Example for Free

Violent video Games Essay There is perhaps no bigger or more important issue in America right now than youth violence. Our children are being fed a dependable daily dose of violence-and it sells. The affects on childrens behavior from violent video games is a newly, well-researched topic for psychologists. Violent video games are giving our children the practice and experience needed to act out these aggressive behaviors in the real world. Alienated, disaffected youths, Dylan Klebold and Eric Harris, vent their anger to get famous by shooting up their school. On April 20, 1999 at Columbine High School in Littleton, Colorado, these two young men carried out a shooting rampage. They killed twelve fellow students and a teacher, as well as wounding twenty-four others, before committing suicide. It is considered to be the deadliest school shooting, and the second deadliest attack on a school in US History (DeGaetano 47). Both of these boys were drowning in a violent pop culture of bloody movies and video games. High on the morning of April 20, 1999, before the massacre, Dylan and Eric filmed their own back story videos, explaining their aims and motives. Its going to be like f**king Doom! Harris said on one of the tapes, referring to his favorite shoot-em-up video game. Tick-tock, tick, tick? Ha!? Straight out of Doom! (qtd. in Steyer 70). These two young boys had played this game very often and were so used to the violence of killing innocent people with no remorse. They gained the experience and knowledge from this video game on how to kill other human beings while getting a sense of satisfaction. A direct link between violent video games and increasing rates of violence among children is right in your backyard with this chilling story. In Paducah, Kentucky a fourteen-year-old boy, Michael Carneal, steals a gun from a neighbors house, brings it to school, and fires eight shots into a student prayer meeting that is breaking up. Prior to stealing the gun, he had never shot a real handgun in his life. The FBI says that the average experienced law enforcement officer, in the average shootout, at an average range of seven yards, hits with approximately one bullet in five. So how many hits did Michael Carneal make? He fired eight shots; ho got eight hits, on eight different kids. Five of them were headshots, and the other three were upper torso. The result was three dead and one paralyzed for life. Nowhere in law enforcement or military history can an equivalent achievement be found. And these from a boy on his first try. How did Michael Carneal acquire this kind of killing ability? Simple: practice. At the age of fourteen he had practiced killing thousands of people. His simulators were point-and-shoot video games he played for hundreds of hours in video arcades and in the comfort of his own home. His superhuman accuracy, combined with the fact that he stood still, firing two handed, and firing only one shot at each target, are all behaviors that are completely unnatural to either trained or native shooters, behaviors that could only have been learned in a video game. If you do not think these games resemble the real thing, you should know that the military and law enforcement communities use video marksmanship training simulators to supplement their training. And the most popular simulator the United States Army uses in a minor modification of a popular Super Nintendo game. Across America we are reaping the bitter harvest of this training as ever more kids are shooting other individuals that they have a grudge against. A horrific development in this is that rather than just stopping with their intended target, these kids keep firing- and a simple grudge turns into a mass murder (DeGaetano 4, 9, 74). As a player in the video game your goal is simply to rack up the highest score as quickly as possible. And, many of the video games (such as House of the Dead, Golden-eye, or Turock) give bonus effects for headshots (Gerdes 61). These kind of video games provide the motor reflexes responsible for over 75% of the firing on the modern battlefield. In addition, they provide violent suggestions and reinforcement for violent behavior. These games teach young people to kill with all the precision of a military training program, but none of the character training that goes along with it (Gerdes 62). For children who get the right training at home and who have theability to distinguish between real and unreal consequences, they are still games. But for children who are especially vulnerable to the lure of violence, they can be far more. Even more than violent television and movies, violent video games have been shown to increase aggression among those who play them. It seems as if even a brief exposure to these games can temporarily increase ones aggressiveness. Researchers stated that Violent video games provide a forum for learning and practicing aggressive solutions to conflict situations. New aggression-related scripts can become more and more accessible for use when real-life conflict situations arise (qtd. in Steyer 90). One study reveals that young men who are habitually aggressive may be especially vulnerable to the aggression-enhancing effects of repeated exposure to violent games (Violent). Violent video games have stronger effects on childrens aggression because the games are highly appealing and interactive. Also, the games are rewarding violent behavior, and because children repeat these behaviors over and over as the play. The more often children rehearse violent acts; the more likely they are to commit them in real life. This is what makes electronic games different from more inactive experiences of violence, in movies and on television. Through practice, the use of violence can become a learned response- a scripted reflex like the trigger rate effectively refined by the army (Steyer 90-91). There can be intense psychological effects from playing interactive video games. Recent research has begun to find connections between childrens playing of violent video games and later aggressive behavior. A research review done by the National Coalition on Television Violence found that 9 of 12 research studies on the impact of violent video games on normal children and adolescents reported harmful effects. In general, while video game playing has not been implicated as a direct cause of severe psychopathology, research suggests that there is a short-term relationship between playing violent video games and increased aggressive behavior in younger children (Steyer 130). Violent video games appear to also put the human brain in a mood to fight, according to a new study from Michigan State University. In the study, 13 males played the first-person shooter game Tactical Ops: Assault on Terror while in a functional magnetic resonance imaging (fMRI) system, which measures brain activity. The brain scans of 11 of thesubjects exhibited large observed effects, a characteristic of aggressive thoughts. The researchers said the pattern of brain activity could be considered to be cause by virtual violence. fMRI monitors the brain and examines how different types of physical sensation or activity stimulate it. Sight, sound, touch and other physical sensations show up on an fMRI image. Increased blood flow to a section of the brain indicated increased activity. Playing violent video games like Doom, Wolfenstein 3D or Mortal Combat can increase a persons aggressive thoughts, feelings and behavior both in laboratory settings and in actual life, according to two studies. Furthermore, violent video games may be more harmful than violent television and movies because they are interactive, very engrossing and require the player to identify with the aggressor, say the researchers. Psychologists Craig A. Anderson, Ph. D. , and Karen E. Dill, Ph. D. said, One study reveals that young men who are habitually aggressive may be especially vulnerable to the aggression-enhancing effects of repeated exposure to violent games. The other study reveals that even a brief exposure to violent video games can temporarily increase aggressive behavior in all types of participants. The first study involved 227 college students who completed a measure of trait aggressiveness and reported their actual aggressive behaviors (delinquency) in the recent past. They also reported their video game playing habits. We found that students who reported playing more violent video games in junior and high school engaged in more aggressive behavior, said lead author Anderson, of Iowa State University. We also found that amount of time spent playing video games in the past was associated with lower academic grades in college. In the second study, 210 college students played either a violent (Wolfenstein 3D) or nonviolent video game (Myst). A short time later, the students who played the violent video game punished an opponent (received a noise blast with varying intensity) for a longer period of time than did students who had played the nonviolent video game. Violent video games provide a forum for learning and practicing aggressive solutions to conflict situations, said Dr. Anderson. In the short run, playing a violent video game appears to affect aggression by priming aggressive thoughts. Longer-term effects are likely to be longer lasting as well, as the player learns and practices new aggression-related scripts thatcan become more and more accessible for use when real-life conflict situations arise. One major concern is the active nature of the learning environment of the video game, say the authors. This medium is potentially more dangerous than exposure to violent television and movies, which are known to have substantial effects on aggression and violence (Video 220-235). Violent video games can increase aggressive behavior in children and adolescents, both in the short- and long-term, according to an empirical review of the last 20 years of research. These findings are presented at the 113th Annual Convention of the American Psychological Association in Washington, DC. According to researchers Jessica Nicoll, B. A. , and Kevin M. Kieffer, Ph. D. , of Saint Leo University, youth who played violent video games for a short time experienced an increase in aggressive behavior following the video game. One study showed participants who played a violent game for less than 10 minutes rate themselves with aggressive traits and aggressive actions shortly after playing. In another study of over 600 8th and 9th graders, the children who spent more time playing violent video games were rated by their teachers as more hostile than other children in the study. The children who played more violent video games had more arguments with authority figures and were more likely to be involved in physical altercations with other students. They also performed more poorly on academic tasks. Violent video game players tend to imitate the moves that they just acted out in the game they played, said Dr. Kieffer. For example, children who played violent karate games duplicated this type of behavior while playing with friends. These findings demonstrate the possible dangers associated with playing this type of video game over and over again. The authors also found that boys tend to play video games for longer periods of time than girls. Boys may play more of these types of video games, said Kieffer, because women are portrayed in subordinate roles and the girls may find less incentive to play. But those girls who did play violent video games, according to the review, were more likely to prefer playing with an aggressive toy and were more aggressive when playing. Both Nicoll and Kieffer say that the recent changes that put age limits and rating systems on games make it more difficult for young children to purchase and play these video games. But, say the psychologists,future research needs to explore why many children and adolescents prefer to play a violent video game rather than play outside, and why certain personalities are drawn to these types of games (Playing). The observational studies looking at childrens free play, tended to show that children become more aggressive after either playing or observing a violent video game. At a theoretical level, these evidences suggest empirical data supporting the social learning theory. As others have cautioned, the validity and reliability of the procedures used to measure aggressions should be questioned (Griffiths, 99; Cooper Mackie, 19). The limiting conditions under which video games may have an affect that were considered were gender, age, and class/level of education. With regards to gender, although few studies looking at the differential effects were found, the study mentioned above suggests that females are more affected by video game violence than males. Cooper and Mackie, which inexperience with video games led to greater arousal, suggested one hypothesis for this difference. Another possibility may be that since males have been found is have more experience with video games; they may have become more desensitized to the violence than females. Once again, more research is necessary to draw conclusions on the differential effects of video game violence on gender. When age was look at it was discovered that age played no significant part in determining if a player was affected by the content of video games or not. The difference of age showed up in the manifestation of its affect. Herz introduces an interesting explanation of this increase in aggressive behavior of children. A large number of the studies involved adolescent children; these children are at an age when they are naturally violent, aggressive and moody. So when put in a situation with increased agitation like many of the studies involved, increases in aggressive behavior may be natural regardless of stimulation. While this particular situation is not true of older students the method of study does need to be questioned. The effects of education levels and economic class have not yet been looked at, possibly due to a lack in conclusive evidence showing an overall relation (Herz, 51-59). I couldnt make myself clearer when I say that there is a deadly link between this kind of graphic imagery and the escalating incidence of youth violence. Violent video games are giving our children the practice and experience needed to act out these aggressive behaviors in the real world. If you dont think that these games resemble the real thing, you should take some time to play one of these games once. You will be absolutely shocked as to what our children are seeing on a daily basis. Works Cited Cooper, Joel, Mackie, Diane. Video Games and Aggression in Children. Journal of Applied Social Psychology. Vol. 16, No. 8, 726-744. DeGaetano, Gloria, and Dave Grossman. Stop Teaching Our Kids to Kill. New York: Crown, 1999. France, Bill. Violent video games are training children to kill. HeraldNet 18 Nov 2003. 19 Oct 2005 . Gerdes, Louis. Media Violence. Farmington Hills, MI: Greenhaven, 2004. Griffiths, Mark. Violent Video Games and Aggression: A Review of the Literature. Aggression and Violent Behavior. Vol. 4, No. 10, 203-212. Herz, J. C. Joystick Nation: HowVideogames Ate Our Quartes, Won Our Hearts, and Rewired Our Minds. Toronto: Little, Brown Company, 1997. Steyer, James P. The Other Parent. New York: Atria Books, 2002. Video Games and Aggressive Thoughts, Feelings, and Behavior in the Laboratory and in Life, Craig A. Anderson, Ph. D. , Iowa State University of Science and Technology and Karen E. Dill, Ph. D. , Lenoir-Rhyne College, Journal of Personality and Social Psychology, Vol. 78, No. 4. Violent Video Games Can Increase Aggression. Science Daily. 25 Apr 2000. American Psychological Association. 02 Oct 2005 . Willenz, Pam. Playing violent video games can heighten aggression. Medical News Today 21 Aug 2005. 25 Nov 2005 .

Methods Used for Process Costing

Methods Used for Process Costing A process costing method is used for Indus trick producing chemical, petroleum, textile, and flour, pharmaceutical, shoos and coal. This type of costing is also used by firms manufacturing such things methods is the assembly type industry which manufactures such things as type writers, automobiles. Airplanes and house hold electric appliances. Finally certain service industries, such sagas, water, and heat, cost their products by using process costing methods. In fact process costing procedure are often termed continuous or mass production cost accounting procedure. http://www.principlesofaccounting.com/ART/c20art/steelprocess.JPG What is Process Costing? Process costing is a type of costing system that is used for uniform, or homogeneous, products. Process costing averages the costs over all units to come to the per unit cost. This is in contrast to other types of costing systems, such as job-order costing that is used for products that are in differentiated batches. Unlike job-order costing, process costing is tracked using a work-in-process account for each department, rather than through subsidiary ledgers] Process Costing In accounting, process costing is a method of assigning production costs to units of output. In process costing systems, production costs are not traced to individual units of output. Costs are assigned first to production departments and then to units of output as they move through the departments. The process costing method is typically used for processes that produce large quantities of homogeneous products. The process costing method is in contrast to other costing methods, such as product costing, job costing, or operation costing systems. Using the process costing method is optimal under certain conditions. If the output products are homogeneous, that is, the units of output are relatively indistinguishable from one another, it may be beneficial to use process costing. If the output products are of low value, meaning each individual unit of output is not worth much, it may be beneficial to use process costing. And if it is difficult or infeasible to trace production costs directly to individual units of output, it may be beneficial to use the process costing method. Examples of operations that are likely to use the process costing method as opposed to another costing method include a cola bottling plant, a breakfast cereal maker, a company that makes computer chips, and company that produces lumber, and a company that produces bricks. For example, for the company that bottles cola, it would not be feasible or worthwhile to separate and record the cost of each bottle of cola in the bottling process. Therefore, the company would assign costs to the bottling process as a whole for a period of time, and then divide that overall process cost by the number of bottles produced during that period of time to assign production costs to each bottle of cola. Process Costing Methods 5 Steps for Process Costing Analyze inventory flow Convert in-process inventory to equivalent units Compute all applicable costs Calculate the cost per unit of finished and in-process inventory Allocate costs to units of finished and in-process inventory First, analyze the cost-flow model of the relevant inventory account to determine how much inventory was there at the beginning of the period, how much was started during the period, how much as completed during the period, and how much is left as work-in-process at the end of the period. Second, convert the work-in-process ending inventory into a number of equivalent units produced. This means if there are 1,000 units of inventory in work-in-process, and these units are all 50% complete, then you consider this as the equivalent of 500 units produced (500 = .50 x 1,000). Third, compute the total direct and indirect costs incurred by the production process that need to be assigned to the units completed and the units still in process. This includes the costs associated with the beginning inventory and the costs incurred during the relevant period. Fourth, calculate the amount of cost to be assigned to the completed units of output and the equivalent of completed units of output still in the ending inventory. For example, if 2,000 units were completed, and 1,000 units were left half-finished, then you would divide the applicable costs by 2,500 units. Fifth, allocate the relevant costs to the units of product that were completed and to the units of product that remain in the work-in-process account. Source: Hilton, Ronald W., Michael W. Maher, Frank H. Selto. Cost Management Strategies for Business Decision, Mcgraw-Hill Irwin, New York, NY, 2008. Process Costing Procedures Process costing systems follow specific procedures, and while exact procedures may vary by company or by industry, they will generally follow these steps: While other types of costing start with a sales order, a sales order is not needed for process costing as it is a continuous process The work-in-process accounts are divided by department and are named as such for example: Work-in-process Department Name The first department in the process makes the first entry into the work-in-process account, generally for the direct raw materials As the products move from department to department, entries are made to each work-in-process department account Direct labor costs are recorded by period Actual overhead costs are recorded; no contra-account is needed because there is no over- or under-applied overhead due to the actual cost being applied Indirect costs are applied to the overhead account in actual amounts Normal spoilage is recorded as a cost to the work-in-process account; abnormal spoilage is removed from the work-in-process account and applied to a separate account so it can be addressed by management. When Is Process Costing Appropriate? Process costing is appropriate when products are homogeneous (or identical). Where job-order and other types of costing seek to find the cost per unit for batches of differentiated products, process costing seeks to find the average cost of all units over a period of time. Therefore, process costing is only appropriate when all units are the same. For example, a manufacturing company that produces only one homogeneous product may elect to use process costing. Characteristics and process of costing. The characteristics of process costing are: A cost of production report is used to collect, summarize, and compute total and unit cost. Production is accumulated and reported by departments. Costs are posted to departmental work in process accounts. Production in process at the end of a period is restated in terms of completed units. Total costs charged to a department are divided by total computed production of the department in order to determine a unit cost for a specific period. Costs of completed units of a department are transferred to the next processing department in order to arrive at the total costs of the finished products during a period. At the same time, costs are assigned to units still in process. Characteristics and procedure. Accumulate material, labor, and factory over head costs by departments. Determine a unit cost for each department. Transfer costs from one department. Assign coast to the inventory of work still in process. If accurate unit and inventory costs are to be established by process costing procedure, costs of a period must be identified with units produced in the same period. Features/Characteristics of Process Costing Process Costing Method is applicable where the output results from a sequence of continuous or repetitive operations or processes and products are identical and cannot be segregated. Process Costing enables the ascertainment of cost of the product at each process or stage of manufacture. The following features may be identified with process costing: The output consists of products which are homogenous. Production is carried on in different stages (each of which is called a process) having a continuous flow. Production takes place continuously except in cases where the plant and machinery are shut down for maintenance etc. Output is uniform and all units are identical during each process. It would not be possible to trace the identity of any particular lot of output to any lot of input. The input will pass through two or more processes before it takes the shape of the output. The output of each process becomes the input for the next process until the final product is obtained, with the last process giving the final product. The output of a process (except the last) may also be saleable in which case the process may generate some profit. The input of a process (except the first) may be capable of being acquired from the outside sources. The output of a process is transferred to the next process generally at cost to the process. It may also be transferred at market price to enable checking efficiency of operations in comparison to the market conditions. Normal and abnormal losses may arise in the processes There are a number of industries in which process costing can be applied. Elements/Components of Cost Process, cost, accounting, recording, direct, indirect, costs For the purpose of cost accounting, the process industry is divided into separate departments with each department representing a specific process. The Direct Material and Direct Labor/Labor Costs are collected for each department separately and the overheads which are collected over all the departments/processes are apportioned over the various departments/processes on some rational basis. The following are the main elements/components of costs involved in the manufacturing process where process costing method is adopted. Direct Materials There are two types of materials that we come across in process costing. Primary Material Materials which are introduced in the initial process and passed on to the next process as a part of output after completion of processing. Secondary Material Materials which are introduced in the first or subsequent processes in addition to the main material introduced in the initial process. This gets mixed up with the main material and is passed on to the subsequent processes as a part of the output. Direct Labor/Labor The direct labour/labor cost is generally incurred in every process. Identification of direct labour cost is also relatively easy in process costing industry Direct Expenses Expenses in addition to Direct Material and Labor which can be directly attributable to a particular process. These are costs relevant to specific processes. Production Overheads The overhead expenses are generally expended over all the processes involved in production. These are to be apportioned over the various processes in an amicable manner. Methodology of Recording/Accounting Costs Financial Accounting Methodology is adopted for recording costs involved. Process Accounts A nominal account for each process is used to record all the costs relevant to a process. Each process account is Debited with The Primary Direct Material Cost Secondary Direct Material Cost Direct Labor Cost Direct Expenses and Production Overheads allocated and/or apportioned to the process. Credited with The value of output transferred to the subsequent process or finished stocks. Numbers, Alphabets or any word or phrase representing the process are used as suffixes/prefixes in the names (Process I a/c, Process A a/c, Refining Process A a/c, etc.,.) to distinctly identify the processes accounts. Process Stock Accounts Stocks relevant to a process are maintained in a separate stock account. Stock accounts for input may be maintained where all the input acquired/received for a process during a period is not used up. Stock accounts for output may be maintained where all the output produced/completed in a process during a period is not disposed off either by transfer to the next process or by sale. Where the output relevant to a process is sold apart from being transferred to the next process, it generates revenue. These revenues relevant to a process, are generally recorded using the process account or the stock account. FEATURES of Process Costing The product of one process becomes the INPUT OR RAW MATERIAL of the next process; There is a CONTINUOUS FLOW OF IDENTICAL OUTPUT; It is DIFFICULT TO IDENTIFY A COST UNIT because each cost unit is part of a process; It is difficult to cost a cost unit hence we can only find the AVERAGE COST PER UNIT over period of time; COST CENTRES are set up and costs are collected by the cost centers; It is possible that JOINT PRODUCTS may be produced in the processes; WASTE may arise during processing eg due to evaporation, etc Each process or department performs a particular operation(s). A certain stage of production is completed in each process. Each process is carried out by a certain department. A person is usually responsible for a process. An account called a PROCESS ACCOUNT is maintained for each process. This process account captures/records the following: All costs-materials, labor and overheads; Scrap Output Opening work-in-process Closing work-in-process Transfers from previous process Losses or gains Reasons for use Companies need to allocate total product costs to units of product for the following reasons: A conducts are manufactured in large quantities, but products may be sold in small quantities, sometimes one at a time (automobiles, loaves of bread), a dozen or two at a time (eggs, cookies), etc. Product costs must be transferred from Finished Goods to Cost of Goods Sold as sales are made. This requires a correct and accurate accounting of product costs per unit, to have a proper matching of product costs against related sales revenue. Managers need to maintain cost control over the manufacturing process. Process costing provides managers with feedback that can be used to compare similar product costs from one month to the next, keeping costs in line with projected manufacturing budgets. A fraction-of-a-cent cost change can represent a large dollar change in overall profitability, when selling millions of units of product a month. Managers must carefully watch per unit costs on a daily basis through the production process, while at the same time dealing with materials and output in huge quantities. Materials part way through a process (e.g. chemicals) might need to be given a value, process costing allows for this. By determining what cost the part processed material has incurred such as labor or overhead an equivalent unit relative to the value of a finished process can be calculated. Comparisons Similarities between job order and process costing include: Both systems have the same basic purpose-to calculate unit cost Both systems use the same manufacturing accounts The flow of costs through the manufacturing accounts is basically the Same. However, there are some important differences between job order and processing costing as described below. Job Order Costing Process Costing Each job is different All products are identical Costs are accumulated by job Costs are accumulated by department Costs are captured on a job cost sheet Costs are accumulated on a department production report Unit costs are computed by job Unit costs are computed by department Study the production flow and the cost flows of companies which use process costing in Exhibits 4-2, 4-3, and 4-4. Note that as units are partially completed in one department they proceed onto another department for further processing. This will require a journal entry such as: Work in Process Department B Work in Process Department A When the products are completed they are transferred from the final processing department to Finished Goods. Study the model journal entries on Pages 149-150. A complication arising in process costing is that not all units may be completed at the balance sheet date. To calculate unit costs, it will be necessary to compute equivalent units of production. Equivalent units can be defined as the product of the number of partially completed units times the percentage completion of these units. If there are 300 of partially completed units at year-end which are 40% complete, then there are 120 equivalent units. If say 5000 units were completed during the period, the managerial accountant would add 5000 and 120 to arrive at 5120 equivalent units completed during the period. Then total department costs for the period (direct material, direct labor, and overhead) would be divided by the 5120 equivalent units to arrive at cost per unit. Equivalent units can be computed in two different ways, the weighted average method and the FIFO method. We only cover the weighted average method in this course and therefore skip Appendix 4A. Companies using process costing prepare departmental production reports. Exhibit 4-9, Page 158, is a production report for Double Diamond Skis Shaping and Milling Department. Note that the production report consists of three parts as follows: A quantity schedule which shows the flow of units through the department and a  computation of equivalent units A computation of costs per equivalent unit A reconciliation of all cost flows into and out of the department Also note in Exhibit 4-9 that the equivalent unit totals are different for material costs and for conversion costs. This frequently happens as all material is input at the start of the production process but the direct labor and overhead costs are incurred sometime later. 7. Mention of sources used 1. Process Costing Systems What is it and when is it used? A process-costing system is a costing system in which the cost of a product or service is obtained by assigning costs to masses of like or similar units. Unit costs are then computed on an average basis. Process-costing systems are used in industries that produce like or similar units which are often mass produced. In these industries, products are manufactured in a very similar way. The companies usually use the same amount of direct materials, direct manufacturing labor costs and manufacturing overhead costs. Industries that use process costing systems are for example: chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages and breakfast cereals. The difference between job costing and process costing is the extent of averaging used to compute unit costs of product and services. The cost object in job costing is a job that constitutes a distinctly identifiable product or service. The quantity of manufacturing resources is different in any job. It would be incorrect to cost each job at the same average manufacturing cost. So, when like or similar units are mass produced, process costing averages manufacturing costs over all units produced. The costs of a product are important for inventory calculations, pricing decisions and product profitability analysis. Its also important for measuring how well the management is done and if costs are reduced effectively. Illustrating process costing The best way to show how process costing works, is by example: Global Defense, Inc, manufactures thousands of components for missiles and military equipment. One of these is called DG-19. The product-costing system for DG-19 has a single direct-cost strategy (direct materials) and a single indirect-cost category (conversion costs). Each unit passes through two departments: the Assembly Department and the Testing Department. Every effort is made to make sure that all DG-19 products are identical. Direct materials are added at the beginning of the process in Assembly. Additional direct materials are added at the end of processing in the Testing Department. Conversion costs are added evenly during both processes. They include manufacturing labor, indirect materials, energy, plant depreciation and so on. After leaving the Testing Department, the DG-19 component is transferred to Finished Goods. 2. Three cases 2.1 Case 1: Process Costing with no beginning or ending work in process inventory During January, the first month of the period, Global Defense starts with the manufacturing process. All units will start and end in this period. Altogether, Global Defense will manufacture 400 units of DG-19 during this period. Direct materials in this period: $ 32.000 Conversion costs in this period: $ 24.000 _______ Total Assembly costs in January: $ 56.000 Global Defense records direct materials and conversion costs in the Assembly Department as these costs are incurred. By averaging, the assembly cost per unit would be $ 56.000 / 400 units = $ 140: Direct materials costs by unit ($32.000 / 400) $ 80 Conversion costs per unit ($ 24.000 / 400) $ 60 _____ Assembly Department cost per unit $ 140 Each unit is identical in this case, so we assume that all units receive the same amount of direct materials and conversion costs. The unit costs can be averaged by dividing total costs in a given accounting period by total units manufactured. This approach is for example used by banks to compute the unit costs of 100.000 similar customer deposits made in a month. It is usually used by organizations with mass production of standard units and no incomplete units after the period. 2.2 Case 2: Process costing with no beginning but an ending work in Process Inventory There is no beginning inventory in February, because all 400 units produced in January had been fully completed. Due to customer delays in placing orders, it was only possible to produce 175 units in February. The 225 partially assembled units as of February 28 were fully processed with respect to direct materials, because all direct materials in the Assembly Department are added at the beginning of the assembly process. Conversion costs are added evenly during the assembly process. Based on the work completed relative to the total work required to be done, an Assembly Department supervisor estimates that the partially assembled units were, on average, 60 % complete as to conversion costs. Total costs for February: Direct materials costs in February $ 32.000 Conversion costs February $ 18.600 _______ Total Assembly Departments costs $ 50.600 Problem: How should Global Defense calculate the cost of fully assembled units and the cost of the partially assembled units still in process? The following four steps help us to find the answer: Step 1: Summarize the flow of physical unit of output Step 2: Compute output in terms of equivalent units Step 3: Compute equivalent unit costs Step 4: Summarize total costs to account for and assign these cost to units completed and to units in ending work in process Step 1 tracks the physical unit of output. It shows, where they come from and how many units are there to account for, and where they go and how they are accounted for. Step 2 measures the output in equivalent units, not in physical units, because not all units had been completed. The 400 units are complete in terms of equivalent units of direct materials, because all direct materials are added in the Assembly Department at the initial stage of the process. So you count all 400 units in equivalent direct costs. The 175 fully assembled units are completely processed with respect to conversion costs. The partially assembled units in ending process are 60 % complete (on average). Therefore, the conversion costs in 225 partially assembled units is equivalent to conversion costs in 135 (60% of 225) fully assembled units. So, 310 equivalent units of conversion costs are assembled and transferred out and 135 equivalent units are in ending work in process inventory. In step 3, equivalent unit costs are computed by dividing direct materials and conversion costs added during February by the related quantity of equivalent units of work done in February: Direct costs Conversion costs Costs added during February: $ 32.000 $ 18.600 Divide by equivalent units work done in February: / 400 / 300 ________ _________ Cost per equivalent unit of work done in February: $ 80 $ 60 In Step 4, total costs to account for are summarized and assigned to units completed and transferred out and to units still in process at the end of February. Since the beginning balance of the work in process is zero, total costs to account for consist of the costs added during February: direct materials $ 32.000 and conversion costs $ 18.600. Direct material costs are 225 times $80 (=$18.000) + Conversion costs: 135 times $60 (=$8.100). Total costs are therefore: $18.000 + $8.100 = $26.100. 2.3 Case 3: Process costing with both beginning and ending work in process inventory In march, Global Defense has 225 partially assembled units in the Assembly Department. During march, Global Defense placed another 275 units into production. Step 1 traces the physical units of production. In march, 400 units are completed and transferred out, 100units are in ending inventory. Step 2 computes the output in terms of equivalent units: 275 equivalent units of direct materials and 315 equivalent units of conversion costs. Step 3 computes equivalent unit costs. Direct materials: $ 80; conversion materials: $ 60 Step 4 summarizes total costs to account for and assigns these costs to units completed and to units in ending work in progress. The costs that get assigned to each of these categories depend, as in all inventory accounting, on the specific assumptions regarding the flow of costs. Next are described to alternative methods, the weighted-average method and the first-in, first-out method. 3. Weighted-average method The weighted-average process-costing method assigns the average equivalent unit cost of all work done to date (regardless of when it was done) to equivalent units completed and transferred out, and to equivalent units in ending inventory. The weighted-average cost is simply the average of various equivalent unit costs entering the work in process account. 4. First-In, First-out Method The First-in, first-out (FIFO) process-costing method assigns the cost of the earliest equivalent units available (starting with the equivalent units in beginning work-in-process inventory. This method assumes that the earliest equivalent units in work in process Assembly account are completed first. 5. Transferred-in costs in process costing Transferred-in costs (or previous department costs) are costs incurred in a previous department that are carried forward as part of the products cost as it moves to a subsequent department. That means, costs move with the units when they are transferred to a new department. So, computations of Testing costs must include transferred-in costs, additional direct materials costs and conversion costs added in Testing. The four -step procedure is used to account for the costs of a subsequent department that has transferred-in costs. Units are fully completed as to transferred-in costs because these costs are just carried forward from the previous process. Direct materials costs have a zero degree of completion in both beginning and ending work-in-process inventories, because in Testing, direct materials are introduced at the end of the process. That completes steps 1 and 2. 5.1 Transferred-in Costs and the weigthed-average method In step 3, the equivalent unit costs are computed. In step 4, the total costs to account for are summarized, that is the total debits to Work in Process under the weighted-average method. After that, these costs are assigned to units completed and to units in ending work-in-process inventory. Beginning work in process and work done in the current period are totaled and merged together for purposes of computing weighted-average costs. A company may split the Work in Process account into Work in Process Testing, Transferred-in Costs, Work in Process Testing, Direct Materials and Work in Process Testing, Conversion costs. The journal entries would contain this detail, though the underlying reasoning and techniques would be unaffected. 5.2 Transferred-in Costs and the FIFO-Method The costs transferred-in from the Assembly Department are different when the weighted-average rather than the FIFO method is used in step 3. In step 4, the total costs to account for are summarized, consisting of the beginning inventory plus costs added during the current period, under the FIFO-method. These costs differ from the total debits to Work on Process under the weighted-average method, because of the different costs of completed units transferred-in from the Assembly Department under the weighted-average and FIFO methods. When assigning costs, the FIFO method keeps the beginning inventory separate and distinct from the work done during the current period. Each department in interdepartmental transfers is regarded as being separate and distinct for accounting purposes. All costs transferred in during a given accounting period are carried at one unit cost figure, regardless of whether previous departments used the weighted-average or the FIFO method. 6. Common Mistakes with Transferred-in Costs Here are some common pitfalls to avoid when accounting for transferred-in costs: Remember to include transferred-in costs from previous departments in your calculations. Such costs should be treated as if they were another kind of direct material added at the beginning of the process. In other words, when successive departments are involved, transferred units from one department become all or a part of the direct materials of the next department; however, they are called transferred-in costs, not direct materials costs. In calculating costs to be transferred on a FIFO basis, do not overlook the costs assigned at the beginning of the period to units that were in process but are now included in the units transferred. Unit costs may fluctuate between periods. Therefore, transferred units may contain batches accumulated at different unit costs. Units may be measured in different terms in different departments. Consider each department separately. Unit costs could be based on kilograms in the first department and liters in the second , so as units are received by the second department, their measure

Critiques of Faulkner’s Sound and Fury Essay -- Faulkner’s The Sound a

Critiques of Faulkner’s Sound and Fury After reading through a large chunk of criticism, it seems clear to me how David Minter, editor of our edition, hopes to direct the readers’ attentions. I was rather dumbstruck by the number of essays included in the criticism of this edition that felt compelled to discuss Faulkner and the writing of The Sound and the Fury seemingly more than to discuss the text itself. Upon going back over the essay, I realized that Minter’s own contribution, â€Å"Faulkner, Childhood, and the Making of The Sound and the Fury,† is a prime example of such â€Å"criticism of the text† that focuses on the author, his creation of the text as a process, and the author’s self-professed opinions of the text. I have a number of problems with this idea. Although analyzing Faulkner and his process is not condemnable in of itself, it seems as though nearly every essay in this edition feels it necessary to include a lengthy quote by Faulkner addressing either his love of Caddy , his non-plan when writing the novel, or his deeming the novel a failure. After reading about these facts in essay after essay, one hopes Minter is satisfied in drilling them into the reader’s head. Another issue I have with these inclusions is the relevancy of an author’s statements concerning the writing process of a particular text after the text has been written. It seems that most of Faulkner’s comments about the novel and the writing process were recorded long after the fact, and I have trouble believing his statements concerning his writing process after publication. It seems more likely that his repeated desire to emphasize Caddy’s positive nature is a direct response to more negative receptions of the character upon the release of the book. Re... ...solely within the imaginations of her three brothers. For Benjy, she is a non-past memory; for Quentin, her spoiled virginity haunts him (along with the honeysuckle he associates with her); for Jason, Caddy haunts in the form of the lost job and subsequent material loss. Thus she becomes in actuality triply phenomenally constructed, for not only does she exist solely within the imaginations of her brothers (in whatever form they are haunted by), but also within the imaginations of Faulkner and the reader. Just as we are watching the watched watcher, readers conceive of Caddy solely through her watchers, the brothers, and their watcher, Faulkner. Caddy exists only in the imaginations of the three (brothers, Faulkner, reader), but she effectively and efficiently haunts them all, detached and delocated from her material body into the phenomenal body of the imagination.

Discovering the Things that Make Us Human: Evolution of the Brain :: Biology Essays Research Papers

Discovering the Things that Make Us Human: Evolution of the Brain There is a powerful sentiment among many people that human beings are the most intelligent and complex animals on earth. Our ability to use language is matched by no other species. It makes sense to assume that whichever characteristics of the human brain arent possessed by other animals, specifically primates, our closest evolutionary relatives, are the ones responsible for the acquisition, production, and comprehension of language. As the relatively new field of neuroscience develops, scientists are beginning to study the evolutionary relationships of brain organization and function in an effort to understand the regions of the brain responsible for language, abstract thought, and self-expression. This discipline, known as Paleoneurology, examines the development of the hominid brain (1). Paleoneurology has its roots in the fields of neurology, paleoanthropology, and primatology. There are two methods used by Paleoneurologists to study brain evolution: the examination of fossil sku lls and endocasts, and comparative primate neuroanatomy (2). The study of the evolution of the brain is useful, because it allows for an understanding of the origins of the structural differences between humans and other animals--in effect, what makes us human. According to the fossil record, the first brain structure appeared in reptiles around 500 million years ago. The functions of this hindbrain included breathing, heart beat regulation, balance, basic motor movements, and foraging skills (1). An interesting trend in brain evolution is that more evolved species tend to preserve the structures responsible for basic behaviors. In other words, evolution is the process of acquiring more and more sophisticated structures, not simply the addition of different structures. Therefore, the modern human brain contains the primitive hindbrain region, often called the protereptilin brain (1), and it is the seat of fundamental homeostatic functions. The major structures found in this region of the brain are the Pons and Medulla. About 250 million years after the appearance of the hindbrain, a new region known as the paleomammalian brain arose. This region consists of the hippocampus and cerebellum and is often referred to as the limbic system. As mig ht be expected, this region is associated with more complex functions such as emotional, sexual, and fighting behaviors (1). The newest and most intricate area of the brain, the cerebrum, was first developed around 200 million years ago. The highly convoluted surface of the cerebrum is called the neocortex.

Morals And Psychological Aspects in Charlotte Brontes Jane Eyre :: Jane Eyre Essays

Morals And Psychological Aspects in Jane Eyre Jane Eyre takes the idea of a fairy tale a step further by adding psychological aspects to the story. Jane did the right thing in regards to marrying Mr. Rochester because "what is [considered] morally wrong cannot be psychologically right." In other words, Jane's moral values told her what Mr. Rochester had done wrong. Because of this she cannot "psychologically" go along with it as if nothing was wrong. Psyche and morals both are products of the mind. The mind may consider both options, but it ultimately will choose the option which adheres to its moral foundation. Jane's morals include honesty, justice, and friendship. Her past experiences strongly support this moral foundation. As a child she was constantly accused of being dishonest. Mrs. Reed even informed Mr. Brocklehurst that she was deceitful when she met with him before sending her off to school. She tells him that he should "keep a strict eye on her, and, above all, guard against her worst fault, a tendency to deceit." This both infuriated and crushed Jane. She through experiences such as these came to hate the idea of deceit along with anyone who practiced it. In addition, Jane never saw justice. No matter how obvious it was that John or one of his sisters were at fault Jane was always blamed. By looking at Jane's moral values it becomes apparent what Rochester has, in Jane's eyes, done wrong. He was deceitful in many ways. For one, he didn't tell Jane that he was already married when he asked her to marry him. Big mistake! He also pretended that he was in love with and going to marry Blanche Ingram so that he could make Jane jealous. Even though Jane loves Mr.

Human Resource Information System Essay

The function of human resources (HR) departments is generally administrative and common to all organizations. Organizations may have formalized selection, evaluation, and payroll processes. Efficient and effective management of â€Å"Human Capital† progressed to an increasingly imperative and complex process. The HR function consists of tracking existing employee data which traditionally includes personal histories, skills, capabilities, accomplishments and salary. To reduce the manual workload of these administrative activities, organizations began to electronically automate many of these processes by introducing specialized human resource management systems. HR executives rely on internal or external IT professionals to develop and maintain an integrated HRMS. Before the client–server architecture evolved in the late 1980s, many HR automation processes were relegated to mainframe computers that could handle large amounts of data transactions. In consequence of the high capital investment necessary to buy or program proprietary software, these internally developed HRMS were limited to organizations that possessed a large amount of capital. Raija and Hlonen (2009) described the role of information systems in the process of combining district organizations which use information system in financial administration, HRM and social welfare. They explored the role of IS in decision-making in public sector. The lack of inter-opera ability between legacy systems and new information systems was perceived as a huge problem. In the present situation of our economy, most of the companies used manual system in their company, also some are using computerized system which lessen the expenses and saves time. An effective and well-designed Human Resource Information System shall make it easier to manage record, update files and retrieve records in Employee records. Confidentially, accuracy and integrity are maintained. The use of computer enables user to minimize efforts to do a certain job or action nowadays. When the Information Technology emerged, it gave a great impact when it comes to business problems especially when it comes to data entry accuracy, managing data’s and retrievals. Dr. Karishna & Meena (2010) identified the various functional areas to which ICT is deployed for information administration in Higher Education institutions. Current level of usage indicates a clear integration of ICT for managerial or information based administration in higher education institutes. Matthew &Douglas (2009) analyzed that nature of developing IS in any organization is characterized by multi dimensional and often messy problems, involving technical organizations and personal dimensions. David et al(2010) analyzed the main traits of efficient firms and the main sources of firm’s efficiency through samples of catalan firms. Firms efficiency shows a significant improvement when advanced ICT uses are combined with human resource practices, Dileep (2010) indicate that HRIS is an integration of HRM and information systems. HRIs helps HR managers perform HR functions in a more effective and systematic way using technology. HRIs system usually a part of the organization’s larger management information system which would include accounting, production and marketing functions. Ikhlas & Zaid (2010) indicate that the quick response and access to information were the main benefits of HRIS implementation. They also identified the cultural and financial barriers to the implementation of HRIS. Kristine & David (2010) identified the implementations or upgradation of HRIS has been undertaken with the aim of utilizing HRM functions.. Barriers also associated with the acceptance of new or upgraded HRIS.HRIS play an important role in shaping user perception and behavior. The addition of information technology to the human resource industry has revolutionized the contemporary workplace. HR professionals now have an increased capacity not only to gather information, but also to store and retrieve it in a timely and effective manner. This has not only increased the efficiency of the organization but also the effectiveness of management functions. New technology has also created opportunities for higher levels of stress for younger and older workers alike (Mujtaba, Afza, and Habib, N. (2011), unethical temptations and behaviors (Mujtaba, 2011), and opportunities for better leadership practices (Mujtaba and Afza, 2011). After delivering our suggestions for the Customer Appreciation Program, Kudler has asked us to evaluate the Human Resource Department, to see what changes need to made, to make the process better and smoother. Before making suggestions, we have to analyze their current setup. The Human Resources Department is a valuable department, so we want to assure that Kudler’s is running smoothly and efficiently. Kudler’s current HR Department is setup in the following manner: they use Quick Books and outsourced their payroll to Intuit. Intuit tracks all the following information for each employee. They track the employee’s personal information, pay rate, tax exemptions, hire date, seniority date, and organizational information. Changes to any of this information, can only be change by submitting a special form in writing by the employee’s supervisor and entered by the accounting clerk. The accounting clerk also keeps a file with the appropriate tax forms for each employee and all changes to employee data. The employees turn in manual time sheets weekly, which are approved by the store manager. The time sheets are then faxed to accounting, where they are entered for payroll. All changes have to be approved by the direct supervisor and store manager. Each store manager is responsible for keeping the files of their employees. They are kept in a locked file and include the following information: job application or resume, performance reviews, I-9 forms, and any disciplinary memos or performance management issues. The managers are also responsible for tracking any time off, which includes vacations.

Preservation of the environment by Christians Essay

Over the years, there has been an emergence of a new discipline of study which touches the interaction of religion and ecology following the environmental crisis that has hit the globe. Theologians from all religious background have acknowledged that it is their wholesome responsibility to take care of nature as it is responsibility from God for make to obligatory care for the Earth (Max et al 2005). According to the bible, the entire creation which includes nature has been suffering for long. Out this bare fact, several theologies to restore certain elements of the Earth, human beings and ecological oriented approach of God have been introduced (David, Bart 104). This paper therefore explores the dimensions of religious concept and attitude on nature and the religious involvement in environmental crisis. All this will be based on Toulmin model of argument (see figure 1) showing how Christians use the systematic way of reasoning to argue their contribution to environmental conservation and restoration. Christians approaches to preserve the environment Christians believe that they owe to God a task to rule and preserve the environment and natural resources stewardly in line with the conservation ethics in consistence with the Toulmin model of argumentation, Christians have identified the major environmental issues that face the world today as rising from the environmental tension between human behavior that facilitate environmental degradation and the legitimate role of the civil government to preserve the environment (Rogers 205). Therefore, issues of the environment are being examined by Christians in consideration to the limits of the environment to stand certain human impact without being destroyed, the need of change in the behaviors of   human being that adversely degrade the environment and the role of the government   in environment   conservation (Larsson 2001). In strict terms, the evangelical position on matters to do with environmental preservation arises from the strong endorsement of individual responsibility as well as governmental actions in line with obligations towards God and the society. Following this argument, the church organizations came up with varied resolutions to help the environment be clean and safe for those living now and the future generation (Angela 2001).However, to preserve the environment, costs must be incurred hence it is a daunting task for this church organizations to solicit for funds to facilitate their contributions to the entire process of environmental conservation. The first action towards conserving the ecological system, Christians have resolved to disseminate information of environmental degradation to the masses of people beginning with their own members an extending the information outside their religious confines (Max et al 2005). The dissemination of this information is done through a variety of media, which includes; church organizations publishing newsletters about the need to preserve the environment, organize trip and incorporate the message of ecological degradation and mitigation measure or just practically get involved in local conservation. A religious campaign for forest conservation is a good example of this action oriented approach in the United States of America. It is a group of churches and denominations that are brought together by the common interest for conserving forests in a religious context (Garry 2003). It is logical enough that information is power. If people have information on the dangers of environmental degradation and what to do to help the situation, they would take appropriate steps to help correct the situation. Absolutely, this becomes a practical conservational action that is pegged on environmental education which follows the Toulmin model because it gives evidence on the deplorable state of the environment and reasons on the need to act though with speed (Peter 2005). In addition, Christian communities have placed emphasis cross cultural corperation that seeks to enhance individual involved in environmental issues guided by religious tenets. They basically aim at raising awareness on issues of agriculture and look at them from the biblical front. Agricultural Christian fellowship in the United Kingdom is a typical example of this action being taken by Christians to restore the environmental purity (Eugene et al 2007). Groups of environmentally minded people join the group and equip people with the knowledge to responsibly and with integrity in 5the scientific practices. They hold conferences as well as seminar and challenge people to live up to the faith of reflecting about nature and making their churches, models of sustaining God’s creation of which nature is part of (Garry 2003). Still on, Several churches in the United Kingdom are entering into partnerships with Royal Agricultural society of England and the Rank foundation in the US to ideally empower rural Christians in meeting their socio-economic needs in a wise way and also conserving the Africa’s ecosystems. Such approach is logical because there is the underlying proof for the need to preserve the environment and this as evidently in accordance to the Toulmin model of argument (Rogers 258). Eventually Christians achieve their objectives because after all is said and done, they would have promoted environmental stewardship through action sand knowledge which comes with the church- initiated academic programs and community education. Organizations on the fore front of this action approach are the California Interfaith power and light California in The United States (Larsson 2001). All these is about promoting energy conservation, renewable energy, energy efficiency and consequently ensuring good health and sufficient energy for all. Environmental protection is both a religious and scientific enterprise. Care must be taken when coming up with actions to help conserve the environment because, the civil societies have their own formulations that have political basis   on the conservation of the environment   and so, church organizations must be careful so as not t provoke the governmental standing orders (Angela 2001). In the United States, St Joan of Arc has desirable plans to help us connect our faith and spirituality with the sense of duty and justice to the Earth, its wholesome systems and it’s creations at large. Individual church ministries, college fellowship and the interested religious fraternity calls for the stewards to help God’s creations in the love of Jesus commanded us to love. This organization coordinates efforts of the church to promote understanding and responsibility in areas of socio-economic and environmental issues (Max 2oo5). In addition, several church organizations provides speakers to talk on environment in general and also materials largely on spirituality and ecology. In such programs changes in the climate as well environmental abuses are highlighted with emphasis on church members to uphold to selfless courage and moral authority to foster ecological protection. Conclusion It is evident that chritians today have embraced constructive approaches to help avert the many harms being done on the environment. It serves as a wake up call especially   the ecological problems if not addressed have far fetching effects that only man will feel adversely since he is the one endowed with the responsibility to take care of the universe and all that is in it. The goals of Christians in this mission are aimed at helping people around the world be it Christians or non-Christians to recognize their role in being  Ã‚   good stewardship God’s creation and still emphasizing on the globalization of alternative ways towards unity in diversity of faith and cultural orientation (Peter 2005).