Acc#5 Farm Financial Standards Council Model Case Essay

Acc#5 Farm Financial Standards Council Model Case - Essay Example GM has adopted traditional cost allocation system wherein the overheads are arbitrarily allocated to the products on the basis of the labor or machine hours. It produces only one product i.e. the corvette and as such apportionment of overhead costs may not be such a big problem except for the fluctuations of production volumes which may distort the contribution margin figures. John & Mary Farmer on the other hand produce two products namely: corn and soybean that too in two farms, for which there are a variety of cost drivers which have to be identified to diversified activities to estimate the differences in cost of production between farms and overall profitability between commodities produced in different years. While adopting traditional cost allocation system, as in GM, may be easier for accounting purposes, it actually does not serve the purpose of arriving at a specific cost structure especially when the direct labor component is in small proportion in the total production process owing to the present automation taking place even in the farming sector. 1. Overheads would have been charged according to the production volumes which may fluctuate from time to time. Hence, the accurate per unit contribution margin which is the basis for competitive managerial decisions in today’s world would be misguiding. 3. The products produced in the case study are corn and soybean that too in different fields of which few are owned by the firm and the others are taken on lease. With such diversified methodology of tie ups with different parties, if ABC is not undertaken, the differences in the production would not be useful in providing effective strategy to minimize risk associated with the business and enhance profitability. 4. With the growing mechanization even in the farm sector, the importance of direct expenses is shrunk day by day

No Country for Old Men Essay Example | Topics and Well Written Essays - 1250 words

No Country for Old Men - Essay Example When he is having a conversation with anyone, the camera follows the other character mostly when he/she says something of value or to show what is the effect of Chigurh’s personality or speech on him/her. The character of Sheriff Ed Tom Bell also has a lot of strength. In my opinion, his character is second to Chigurh. His appearance is anticipated at any time because the movie opens up with him narrating in background voice. His first appearance is not shot from a lower angle or an angle that shows his importance. He is shot from a very common angle and his importance can be construed by his wife telling him to â€Å"be careful†. His answers to his wife show that he is an experienced Sheriff and has been in such situations a lot of times before. He can easily be shown as being tired of his job and feeling that he is not good enough for the police work anymore. The feeling of helplessness and knowing that he has a very limited capacity to do things has made him quite cy nical. The camera rarely leaves his face whether he is in a conversation or not. The camera has to be kept on him in such a way that his facial expressions and feelings are recorded properly. In a scene where his subordinate laughs at his remark, the camera still focuses on him a lot to show that he is not amused. The character of Llewelyn Moss can be regarded as the second most important character. If not, this character is very much poised with the character of the Sheriff. Although he runs away with the money that did not belong to him, he still manages to get the sympathy of the audience. Llewelyn told his wife that he â€Å"will return†. This makes the audience expect that he might survive at the end of the movie. But he is killed in the most common manner as any character in the movie does. It is surprising that some of the minor details of his activities are followed by the camera, but his killing is not shown, hence nil dramatizations in his death. Unlike, Chigurh, Ll welyn depicts a lot of feelings ranging from pain to the worry of his wife’s safety. He is also a compassionate person as despite knowing about the danger to his life, he takes water to the dying Mexican gangster/driver, albeit, he was too late. Prior to that, the camera focuses on him from the ceiling as he lies on the bed and records the feelings of restlessness that the thought of the thirsty Mexican brings to him. He is careful and as circumspect as his wits allow him to be but he makes some critical mistakes that lead to his death. The movie uses very less music and even the most intense moments are free from dramatic melody in order to depict reality. This has shown realism in the movie. â€Å"Critics and theorists have championed film as the most realistic of all the arts in capturing how an experience actually looks and sounds† (Giannetti and Leach, Page 3) The time when Chigurh asks the shopkeeper at the gas station to call the coin, it is obvious that he is w agering on killing him. This is a critical moment but no music is used. The sounds used are natural and real. In this movie, the rarity of music enables the audience to expect the un-expectable at any moment. In the beginning, when Lelwelyn walks to the scene of the crime and away from it, the contact of his feet with the ground can be heard very clearly. Also, the time when he is in the motel, the sound of the creak of the wooden floor due to

Wax Descartes And The Wax Example Philosophy Essay

Wax Descartes And The Wax Example Philosophy Essay Philosophers such as Rene Descartes have imagined ideas and scenarios in their heads regarding philosophy that have required something additional in order to be explainable. Often, philosophers will use an example to guide others through the idea. The example is usually a hypothetical, but sometimes an example will be demonstrated to ensure maximum impact. Descartes uses the Wax Example in the second meditation of Meditations on First Philosophy to explain why we as thinking things are able to know a thing even if it has been altered or changed in some way. To begin, it is essential that Descartes wax example be explained. Descartes examines a piece of wax, noting its properties. It looks, feels, and smells like wax. Descartes then holds the piece of hardened wax next to a flame and the wax melts. He observes the wax again after it has melted and notes that it smells, looks, and feels different than it just did, but it is still obviously wax. Even though the properties of the piece of wax had changed, we are able to conclude that an object is still an object even if it has gone through change. We rely on our senses to provide us with the information that allows us to determine what a thing is, and although our senses tell us different things, our minds are able to take that information and determine what a thing is. Therefore, there must be something inherently characteristic of that thing; otherwise we wouldnt be able to conclude what exactly it was because our senses can deceive us. Our senses are limited in that they strictly give us information about things; they do not interpret that information for us. We have to appeal to the mind every time we experience sensible objects. We constantly go to the mind to determine what the inherent quality of the thing is that makes it that thing. It is something that we cannot sense. There are two types of substances in our world; thinking substances and extended substances. Thinking substances are things in the mind and they do not physically exist. Extended substances are also known as material substances, and they are physical in their existence. The reasons that extended substances are called such is because the essential thing about those material objects is that they take up room and have mass, therefore extending in space. The qualities of substances are also important when it comes to determining what exactly a thing is. There are two types of qualities; primary and secondary. Primary qualities do not depend on the way one experiences an object. An object that has mass is always going to have mass, and your senses are not involved. A secondary quality does depend on the way one experiences an object. The information that your five senses detect will affect the way you see the qualities. A secondary quality could be how an object looks/smells/tastes/sounds/feels to you. Our conception of secondary qualities can sometimes be misled if we have misinterpreted a things primary qualities. If, for example, one was to take a hallucinogen and then observe a tree, one would still clearly see that the tree is made of matter and takes up space, but one might not see the tree as brown with green leaves, but rather as some sort of swirl of colors that is not a real representation of the object. The former is a prim ary quality and does not change even if we are experiencing it in an altered way, but the latter is a secondary and can change. The wax in question undergoes a change in all of its sensible properties, and even though all of its secondary qualities are telling our senses that it is no longer that piece of wax, our minds are able to determine through the primary qualities that it is still indeed a piece of wax. In this meditation, Descartes says, I do not grasp what this wax is through the imagination; rather, I perceive it through the mind alone. In saying this, Descartes is showing that it is our minds that are truly recognizing things such as the piece of wax. There are certain qualities and traits of objects that we link to them in order to classify them. What those traits are, are separate from the object itself; they are abstract and intangible. The platonic essence of an object is what our minds use to identify an object, not our imaginations use of our senses perceptions. Descartes is not actively feeling, smelling, and seeing the wax to determine that it is wax, but rather his mind is recognizing the platonic essence of the wax, identifying it even if it changes physically. Descartes second meditation is about more than just the wax example, but it is an important thing to be aware of, as it provides further evidence for his thoughts. Descartes says that he is a thinking thing. He determined that is something thinks, it exists- I think which means that I must exist. This holds true, because even if you were to say I talk, therefore I exist that could be your senses deceiving you; with I think, therefore I exist, thinking this is itself a thought, so there can never be any doubt as to whether or not I am a thinking thing. Descartes is showing us that there is a difference between minds and bodies, and that we know our own minds much better than we know any body, even our own. Through the use of the wax example, Descartes is able to explain the differences between thinking and extended substances, primary and secondary qualities, and that we have greater knowledge of minds than we do of bodies. Descartes second meditation relies on the discussion of the wax example to explain the significance of changes and how our senses and our minds can tell us two different things. In the end, it is our mind that is able to truly see the platonic essence of a thing and be able to identify it. Our senses have the ability to deceive us, making our minds the most reliable. Descartes has provided an explanation and example of his ideas, allowing us to see for ourselves what the mind and senses are capable of.

Oprah :: essays research papers fc

Oprah Winfrey's Biography Through the power of media, Oprah Winfrey has created an unparalleled connection with people around the world. As supervising producer and host of the top-rated, award-winning The Oprah Winfrey Show, she has entertained, enlightened and uplifted millions of viewers for the past two decades. Her accomplishments as a television pioneer, producer, publisher, educator and philanthropist have established her as one of the most respected and admired public figures today. Television Pioneer Magazine Founder & Editorial Director Producer/Actress Online Leader Philanthropist Television Programming Creator Cable Network Co-Founder Honorary Achievements TELEVISION PIONEER Oprah began her broadcasting career at WVOL radio in Nashville while still in high school. At the age of 19, she became the youngest person and the first African-American woman to anchor the news at Nashville's WTVF-TV. She then relocated to Baltimore's WJZ-TV to co-anchor the Six O'Clock News and later went on to become co-host of its local talk show, People Are Talking. In 1984, Oprah moved to Chicago to host WLS-TV's morning talk show, AM Chicago, which became the number one local talk show—surpassing ratings for Donahue—just one month after she began. In less than a year, the show expanded to one hour and was renamed The Oprah Winfrey Show. It entered national syndication in 1986, becoming the highest-rated talk show in television history. In 1988, she established Harpo Studios, a production facility in Chicago, making her the third woman in the American entertainment industry (after Mary Pickford and Lucille Ball) to own her own studio. The Oprah Winfrey Show has remained the number one talk show for 18 consecutive seasons*. Produced by her own production company, Harpo Productions, Inc., the show is seen by an estimated 30 million viewers a week in the United States** and is broadcast internationally in 111 countries. back to top MAGAZINE FOUNDER AND EDITORIAL DIRECTOR In April 2000, Oprah and Hearst Magazines introduced O, The Oprah Magazine, a monthly magazine that has become one of today's leading women's lifestyle publications. It is credited as being the most successful magazine launch in recent history and currently has a circulation of 2.7 million readers each month. In April 2002, Oprah launched the first international edition of O, The Oprah Magazine in South Africa, extending her live your best life message to another broad audience. In 2004, O at Home, a newsstand-only quarterly shelter magazine designed to help readers create a home that reflects their personal style, made its debut.

Saint Elizabeth Ann Seton

Saint Elizabeth Ann Seton Sister Elizabeth Ann Seton was born Elizabeth Ann Bayley on August 28th, 1774 in New York City to wealthy parents. Elizabeth suffered many losses early in life starting with the loss of her mother when she was just three years old, and a younger sister two years later. She was raised Episcopalian by her mother and stepmother. Her father was a humanitarin who taught his daughter to love and be of service to others. Elizabeth had a great interest in reading and particularly liked reading the bible and scriptures in which she found great comfort.In 1794 at the age of 19, Elizabeth married William Seton and together they had five children. Four years into their marriage William's father died leaving Elizabeth and William in charge of caring for his many brothers and sisters. A few years after that, Elizabeth's father died. Not long after that, William's business began to fail along with his health. William and Elizabeth thought that a sea voyage to Italy would h elp him to feel better. William died while in Italy and Elizabeth became interested in the Catholic faith during that time to which she later converted.She felt a special devotion to the Blessed Virgin having lost her own mother at such an early age. To support her children Elizabeth opened a school for girls in Baltimore. After joining the Catholic Church in 1805 Elizabeth devoted her life to God's will for her. In 1809 she took her religious vows and became known as Mother Elizabeth Seton. She formed a community of sisters called the Sisters of Charity which included one of her daughters. Mother Seton died on January 1st, 1821 from tuberculosis the same thing that killed her husband.She was just 46 years old when she died. Elizabeth is known as the patron saint for the loss of parents. Her feast day is celebrated on January 1st. Mother Seton became the first american saint to be beatified in 1963 and then later canonized in 1975. Mother Seton told her follow sisters, â€Å"The fi rst end I propose in our daily work is to do the will of God; secondly, to do it in the manner he wills it; and thirdly, to do it because it is his will. †

Paradise Lost Essay

While contrasting the attitudes, and results of Jesus in the Bible, with the attitudes and results of Satan in the book Paradise Lost I discovered many comparing themes. The attitudes of Jesus that we find in the Bible are great examples for us all on how to live our lives, compared to the attitudes of Satan, whose life we may not want to follow in an example. Always when we understand Jesus’ true character, we find that Satan’s true character is the exact opposite of His. Pride is the interest of one’s own selfish needs, desires and not showing interests in everyone else’s needs and desires. The evidence of Satan’s prideful attitude in Paradise Lost is very relevant in Milton’s epic. Satan displayed â€Å"obdurate pride,† translated as stubborn pride, in Paradise Lost. Satan was stubborn in his ways, and would not relent or give in to living the life style of Jesus Christ’s. The antonym for pride is humility. Humility is the actions and thoughts of being humble and modest. Humility was a character trait that Jesus exemplified perfectly. In John 13 we find an example of humility; Jesus knelt down and washed His own disciple’s feet. Jesus did all this with a grateful heart and attitude of humility. Without happiness one cannot experience joy. When Satan was cast to hell he developed a strong hatred towards God. Paradise Lost described Satan’s attitude of â€Å"steadfast hate,† toward God and men. In contrast, Matthew 5:44 states â€Å"†¦love your enemies and pray for those who persecute you.† Jesus modeled love daily in His life and also through His dying; He covered all our sins even though we were unworthy of His everlasting love. The final contrasting attitudes are rebellion, and obedience. In Paradise Lost Satan displayed the attitude of rebellion. This was seen when he said, â€Å"better to reign in hell, then serve in Heaven.† He was firmly stating that no matter what the circumstances he would no want to ever serve the Most High in His Kingdom.