EFL

Present Continuous Worksheets for ESL/EFL The present continuous is used to talk about what is happening at the moment, as well as for future scheduled events and takes the following forms: Present Continuous Positive Form Subject to be (am, are, is) present participle (ing form of verb) objects Peters working in the garden at the moment.Were meeting Tom at five oclock. Present Continuous Negative Form Subject to be (am, are, is) not verb objects Mary isnt watching TV now. Shes outside.They arent working at the moment. Theyre on a break. Present Continuous Question Form (Question Word) to be (am, are, is) subject present participle (ing form of verb)? What are you doing?Where is Tim hiding? No Present Continuous with Stative Verbs The present continuous, and continuous forms in general, are used with action verbs such as talk, drive, play, etc. The continuous form is not used with stative verbs such as be, seem, taste, etc. Some stative verbs can be used as action verbs so there are some exceptions. For example: smell - It smells good. (stative verb) / He is smelling the roses. (action verb) He seems happy.This tastes very sweet.It doesnt appear to be difficult. Time Expressions with Present Continuous for Present Action Now / At the Moment Now and at the moment refer to the moment of speaking. These two expressions are often used with the present continuous. Its also possible to use the present continuous without these time expressions depending on the context. Shes taking a shower at the moment.Were having dinner now.Daren is studying for the test. Currently / This Week - Month / Today Currently, this week / month and today are used to speak about what is happening around the present moment. These forms are often used in work to speak about a project in progress. Jasons taking the day off today.Theyre working on the Smith account.Are you developing plans for the new project? Time Expressions with Present Continuous for Future Scheduled Action Next / On / At The present continuous is also used for planned events in the future such as meetings. Use future time expressions such as next, tomorrow, at time, on day,  in month etc. Were meeting next Thursday to discuss the issue.Im presenting at two oclock tomorrow.Shes having lunch with Peter on Monday. Present Continuous Worksheet 1 Conjugate the verb in parentheses in the present continuous tense. In the case of questions, use the indicated subject as well. Alexander _____ (study) for his exams at the moment.Where _____ (you meet) Tim next week?She _____ (not play) Golf tomorrow.They _____ (make) dinner now.The company (not finish) the plans this week.She _____ (eat) oysters for lunch right now.David _____ (not fly) to Chicago next week.I _____ (work) on a special report today.We _____ (not cook) dinner this evening because were eating out._____ (Tom drive) to work right now?Alice _____ (read) a new book at the moment.They _____ (not prepare) for the science exam at the moment.When _____ (you have) lunch tomorrow?We _____ (joke)!_____ (they give) a party this weekend?Susan _____ (make) the decision at 3 oclock this afternoon.People _____ (play) tennis golf on a beautiful day like this!What _____ (you do)?!He _____ (bake) a cake at the moment.Which motel _____ (they stay) at now? Present Continuous Worksheet 2 Choose the correct time expression used with the present continuous tense. They are cooking dinner (on the moment / now).The company is preparing a report for their most important client (last / this) week.My sister is studying for a test (at the moment / in the moment).Were meeting Brian (on / at) three oclock.(Currently / Current) were working on the Anderson account.They arent coming for dinner (this / at) evening.Susan is playing tennis with Tim (now / then).What are you doing (this / next) afternoon?Theyre enjoying dinner (at / next) the moment.What are you doing (tomorrow / yesterday) afternoon?Henry is making the presentation (at / on) Wednesday.Our teacher is helping us with grammar (that / this) morning.My dog is barking (at the moment / in the moment).Were finishing the business report (today / yesterday).The clock is striking twelve oclock right (now / soon). Its time to go!Frank is flying to Chicago (this / that) morning.Were reading that book (at the moment / on the moment).Thomas is presenting at the meeting (on / in) April.Shes mowing the law n (now / moment). Theyre developing a new product (this / last) month. Present Continuous Worksheet 3 Decide whether the following sentences use present continuous for action at the moment (NOW), action around the current moment in time (AROUND), or for a future scheduled action (FUTURE). Were working on the Smith account this month.Just a moment, I think hes working out in the garden.Jennifers meeting with Tom later today.Im looking for a new job currently.Were discussing the issue on Wednesday.Jakes finishing his homework right now.Alans working with Tom later today.Theyre making dinner for us tonight.Im sorry I dont have time. Im mowing the lawn.Shes looking for a new home as shed like to move soon. Worksheet 1 - Answers is studying  are you meeting  isnt playing  are making  Ã‚  isnt finishing  is eating  isnt flying  am working  arent cooking  Is Tom driving  is reading  arent preparingare you having  are joking!Are they giving  is making  are playing  are you doingis bakingare they staying Worksheet 2 - Answers nowthis weekat the momentat three oclockCurrentlythis eveningnowthis afternoonat the momenttomorrow afternoonon Wednesdaythis morningat the momenttodayright nowthis morningat the momentin AprilnowThis month Worksheet 3 - Answers Around the moment  NowFutureAround the momentFutureNowFutureFuture / NowNowAround the moment

How to Write a Book Review Top 3 Stages to Creating a Masterpiece

How to Write a Book Review Top 3 Stages to Creating a Masterpiece The value of a book review can never be underestimated. Whenever we want something more than a book abstract, the review format is what we should be looking for. It saves readers heaps of time by providing the gist of the book in just one or two pages. Readers dont have to go through two or three hundred pages of a book to see if it is what they are looking for. Having to read a piece of fiction is one thing, but when you need to go through hundreds of, say, scholarly books and you need to keep up the pace, you understand the value of book review writing. But lets get to the core. BOOK REPORT Book reviews are different from book summaries, where you have to enumerate characters, sum up the events and so on. Book review writing requires you to state your opinion regarding the book and provide critical commentary. In this sense, a book review is related to critical appraisal or critical essay. Preparation before Reading Preparation is the key to success. You will always be at an advantage if you know the context of the book and author, i.e. when it was written, what inspired the writer to work on it, how he prepared for it and so on. You will be able to understand the product better and understand the historical circumstances it was created in. Plus, it will show you have taken extra steps to prepare, taken some time to investigate and learned the details. That will give you an extra credit in your class. Reading Note-Taking Once you have gathered the background information, you are ready to dig in. Sit down with a sheet of paper and a pencil and write out the important stuff. Here is what you should state in your book review: Full Title Author Name Last Name Publishing House Year of Publication Edition and Number Include your overall impression into the introduction to state your opinion about the book you are commenting on. Speak about the purpose of the book, its intended audience, and the general message. You should also introduce your main thought (or thesis statement) and maintain it throughout the paper. Once you  are done with the introductory part, proceed to the body, where you should dwell in greater detail on the ideas expressed in the introduction, support them with evidence, point strengths and weaknesses of the book and so on. Conclusion reiterates and sums up the thoughts from the introduction and body paragraphs. Post Writing Post writing refers to proofreading and editing phase of writing. Once you are done with the draft, go ahead and put your book review aside. It works best to put it aside for a few hours or days and then return to read through it once again. The second pass will help you spot grammar and spelling mistakes will show if your book review needs to be structured differently, whether or not its convincing to the reader and so on. As soon as proofreading is done, you are ready to publish and/or submit your paper. BOOK REPORT vs. BOOK REVIEW If book report is the assignment you need to deal with, but arent just sure how   and its team of professional writers are happy to help. We can help you to work on either a part of your book review (e.g. doing background research), or assist you with writing the entire paper. All papers are scanned for plagiarism, so you are guaranteed to receive a fully authentic paper thats been custom written to meet your needs. is the service you can trust! Place an order and get your professionally written book review in time!

Johnson and Johnson Essay Example | Topics and Well Written Essays - 2500 words

Johnson and Johnson - Essay Example However, the operation of Johnson and Johnson is guided by its famous credo which is translated in 36 languages around the globe.1 This credo has become the company's guiding light in fulfilling its role to its various stakeholders which include its customers, its employees, its community, and its stockholders. In its quest to satisfy its customers, Johnson and Johnson promises the delivery of high quality products and services and efficient operations to maintain reasonable prices. The company also promises to enable its suppliers and distributors make a good profit from their partnerships. Johnson and Johnson recognizes the huge role carried out by its employees to ensure its success. With this, its credo promises the elimination of discrimination, hazardous working condition and abuse. Instead, the company provides respect, job security, equitable compensation, and opportunities for growth. Johnson and Johnson also encourages its employee to voice their various concerns. The compa ny is also mindful of the externalities it bring to the society where it operates. With this, Johnson and Johnson strive to become a good corporate citizen by supporting charities, paying taxes, and pushing for sustainable development. Lastly, Johnson and Johnson gives credit to its stockholders by ensuring the profitability of its operations (Johnson and Johnson 3). The credo of Johnson and Johnson provides a glimpse of the company's goals and objectives namely profitability, innovation, social responsibility, growth, and leadership. As with any other business organization, Johnson and Johnson's primary goal is the maximization of profit. With this, the company can have the financial muscle to back its operations. At the heart of its goals is the innovation of products which can be released to the public in order to convey greater customer satisfaction. Johnson and Johnson's goal of maintaining sustainable development is fueled by its being a socially responsible business organization. The company also continues to push for growth and market leadership. In order to achieve these goals, Johnson and Johnson has crafted strategies. On the corporate level, the company is seen to utilize its credo to achieve its numerous goals. However, the interdependence within its departments and the diversity of its product line leads to multiple strategies within its divisions. Taken altogether, the company's primary strategy in fulfilling its goal is the creation of high quality medicine, medical equipment, and consumer goods at reasonable prices. In order to market its product efficiently, Johnson and Johnson creates an excellent brand image by actively taking part in socially responsible programs and activities. It can also be seen that one of its main strategies is the acquisition of small companies which have embarked on promising new products. The company's broad product lines and growth has been the result of numerous acquisitions. However, it can also be seen that the business organization is slowly coming to grips with the reality that thi s strategy is unsustainable in the long run and that it needs to develop new products. Johnson and Johnson is comprised of three main divisions-Pharmaceuticals, Devices and Diagnostics, and Consumer Goods (Johnson and Joh

WHAT IS THE ADVANTGE OF COMING TECHNOLOGY WITH EDUCATION Essay

WHAT IS THE ADVANTGE OF COMING TECHNOLOGY WITH EDUCATION - Essay Example of America, they offer distance education to people, who are living in different countries, students can save their time and money, they do not need to go the location of schools, they still can take the program of schools, and take degree or certification of schools from learning distance as well. Hence we can predict that technology is going to pervade every area of education in the coming century. One important area of education is teacher training. Unless teachers are competent, quality education cannot be delivered. Teachers until now held a pivotal position in the system of education. But with the introduction of technology in classrooms, the picture is going to change. According to William Clark Trow, â€Å"A gifted teacher is a fiction, an imaginary construct†. (William Trow, pp 105). A teacher is not only expected to have mastery over the subject but is expected to be a person with a good character, a balanced personality with diverse interests, at the same time one who has sympathy and understanding of the students, who can be a friend, philosopher, guide and mentor. Indeed, what Trow says is true. It is neither possible to find a single individual who possesses all qualities of a good teacher, nor is it possible to identify potential good teachers. But with t he introduction of technology, â€Å" – it is possible to devise instruments which measure abilities directly, provide instruction at the point where each learner is, and allow him to go on from there ---â€Å" ( Trow, pp 107 ). â€Å"All this will bring a profound change in education. We will stop training individuals to be teachers.† (R.B. Fuller, pp 43)The role of teachers will change. Teacher will be a guide, facilitator, who will only help the student to acquire knowledge on his own. Fuller has called this as ‘Automation in education†, which has ‘Freed the scholar to return to his studies.† This shows that scholars will be motivated to pursue their own studies. The attention of the

Is gambling a good idea Essay Example for Free

Is gambling a good idea Essay There are many people gamble now a day. It is good or bad? some people think it is a good entreatment for killing time and relax, but is it a health entreatment for us? or it is just a activity that make us addicted and use all our money and time for it. Why people love gambling? there are lots of reason that a person get in to gambling. there are people said that when they gamble at the casino, they can throw all they problems away and be happy. some on the other said that it is a fun and relax when they gamble. the thrill of winning and getting back the money they lost. those are some of the reasons why people get in to gambling. There are good effects of gambling â€Å"Maryland will be following the examples set in the U. K. , where cash prizes are used to encourage citizens to buy savings bonds, and Michigan, which since 2009 has allowed credit unions to hold lotteries; anyone making a deposit of $25 or more is entered to win. †(1). This is some facts, For example, when a person is gambling, he \ she will use his \ her thinking skills (Critical thinking skills), that person need to use many strategies to win the game and that meanThe person makes use of judgment and decision making skills. The use of critical thinking and analytical skills are really health to our mind. The use of those skills can empower our brain by thinking and problem solving. Therefor when a person gamble, he \ she Is gambling a good idea! sharpening his \ her mind, on the other hand you can say it is health. Some other gambler play at the casino, and they describe it as a kind of a therapy. they said when they play at the casino, they can relax, because most casino offer free drinks and food. Some of it play soft music etc. The field of health aims to promote relaxation. The gamblers find relaxation in gambling which can cause some good effects to their health. Gambling is not all money. Many gamblers do not mind how much they win and lose. What is important for them is to have a great time and bond with their friends or even family. Most of the gambler are an addict, some of them even ignore their family life , focusing on gambling and gambling all alone â€Å"Significant child neglect has been reported, with 10-17% of children of compulsive gamblers being abused† ( by http:// www. scribd. com,A Bad Deal Gambling Facts) . they will not care about everything, for example their family and their work etc, and patrick murray said â€Å"Ive had bad luck with both my wives. The first one left me and the second one didnt†. For a gambling addict, nothing matter but gambling. Gambling can bleed your bank account dry. Those addicted in gambling almost end up saving money allotted for more important things like health or medical insurance. They find themselves in big gambling debts that they will never be able to pay for. If unlucky, they end up in a mess with loansharks who would go after their lives if they are unable to pay. â€Å"Problem gambling is harmful to psychological and physical health. People dealing with this addiction can suffer from depression, migraine, distress, intestinal disorders and other anxiety related problems. Ultimately, severe problem gambling can lead to Is gambling a good idea! suicide. The rate of problem gambling has risen globally over the last few years. †(2) Most people with gambling problems say they lost control over how much time and money they spend gambling. Meanwhile, they ignored other responsibilities. They knew they had problems, but only gambling seemed important. In conclusion, gambling is a bad activity â€Å"The effect from gambling for a problem gambler is comparable to someone taking a tranquilizer, a drug, or having a drink. The sensation experienced is similar, although no substance is ingested. The gambling behavior alters the persons mood and state of mind. The gambler is hooked and keeps repeating the behavior, attempting to achieve that same effect†(3). but it is not all negative. In moderation , gambling is fine to play, it is always fun to have a good time with your friends or family in the casino. Throwing a few dice and have fun, but please remember that the dealer is made to win. Casinos are design to trick people into playing longer, spend more and losing more. sometime people will get lucky, but most of the time you do not. There are many people have a really hard time shaking a gambling addiction, in my opinion, gambling just like drugs and alcohol, it will affects mostly the people you love and you care about. As i said, it is really bad and negative, but it dose not have to be â€Å"Gambling itself isnt bad, if you understand the game and can control yourself. The only bad thing is doing what someone else wants you to do, rather than what you want to do. Whether its gambling, or drinking or smoking, or any other activity, you should decide whether or not you want to do it. You shouldnt give in to pressure from other people† by (PokerChic). As PokerChic said, it is not a bad idea to gamble, but how you gamble and how you defined gambling is a big problem. No matter if you want to get in to gambling or not, this article is only for reference only. Is gambling a good idea! Reference 1. Christian Nordqvist (2012) How is gambling bad for you :Medical News Today 2. Brad Tuttle (2012) Gambling for good. :Time business and money 3. Christian Nordqvist (2012) How is gambling bad for you :Medical News Today.

Factors Affecting the Decomposition of Marble Buildings by Acid Rain :: GCSE Chemistry Coursework Investigation

Factors Affecting the Decomposition of Marble Buildings by Acid Rain Background Acid Rain: Nitrogen acids and sulphur dioxides come out of tall chimneys and vehicles. These go into the air, and air currents carry the gases away, and they react with water vapour and oxygen. This produces H2SO4 (sulphuric acid) and HNO3 (nitric acid). The acids become part of a cloud, and it falls down to earth, as acid rain or snow. This can end up miles away from the original source. The acid rain removes nutrients from soil, so plants can not get to them, so this eventually kills surrounding die. It can also get into lakes and rivers, which can kill fish. The same is true for acid snow as it kills fish in rivers and lakes. Rates of reactions: This is how quick a reaction is, you can find out the rate of a reaction by seeing how much of it is used up in a particular amount of time. You could also measure how much is produced as a result of the reaction in a particular amount of time. Reactions take place because of collisions, the particles (can be atoms, ions or molecules) collide, and a reaction occurs between particles. If there are more collisions, the reaction will be much quicker. But it also depends on whether the collision has enough energy, to be successful. If there is not enough energy, then the collision will be unsuccessful, but if there is, it will be successful, and a reaction will occur. Unsuccessful collisions take place when the activation energy is not reached. The activation energy is the amount of energy needed for a successful collision. There are factors which affect the rate of a reaction, and also if the collisions are successful or not. Temperature rise gives particles more energy, and as thy move around more and much quicker they have collisions. Also it gives particles more energy, so that when they collide the collisions are more successful. Both these things mean that there is a faster reaction rate. But, if temperature decreases there is a slower reaction rate, as there is less energy. If there is larger surface area, it also means that reactions are quicker. The reason for this is that there are more particles exposed to take part in collisions. So the more collisions means, more successful collisions, and a faster reaction rate. If surface area is decreased, then there are fewer exposed particles, therefore a slower reaction rate. Also concentration, affects reaction rate. In gases it is the pressure. If there is a greater concentration, then there are more particles in the same volume.

The renal system

The renal system includes the kidneys, ureters, bladder and urethra. (virtual medical center 2006) It consists of all the organs responsible for the formation and release of urine. The kidneys perform vital functions like getting rid of waste through the excretion of urine. It regulates the amount of water in the body and allows filtration of sodium and chlorides. (virtual medical center 2006) It maintains the volume and composition of body fluid. (renal system 2006) The kidneys are â€Å"bean-shaped organ located in the lower part o the belly, situated in the posterior wall of the abdomen. (renal system 2006)The left kidney is slightly higher than the right in the abdomen to allow for the liver. (renal system 2006) There are two distinct regions of the kidney; medulla and cortex. The blood supply is taken directly from the aorta thru renal arteries and returned to the inferior vena cava thru renal veins. (renal system 2006) The nephron is the unit of the kidney that acts and respon sible for ultrafiltration and excretion of the waste products. (renal system 2006) Urine, the filtered waste material, will be passed down the ureters and collects in the bladder. (renal system)The ureters are tubes lined with smooth muscle. The 25-30cm long tubes help carry the urine through the bladder. The urine will be forced forward with the help of the muscular tissue. (virtual medical center 2006) Then the urethral sphincter at the base of the bladder relaxes, the detrusor contracts, and urine is negated thru the urethra. (renal system 2006)The bladder is located in our pelvis and pyramidal in shaped. It stores the urine and releases it into a tube which extracted the urine out of the body. (virtual medical center 2006) It can normally hold up to 500mls of urine. It has three openings which includes two for the ureters and one for the urethra. (virtual medical center 2006) The main muscle of the bladder is called detrusor that contracts to allow the urine to flow. The nervous control of the bladder that sends signal and tell us that the bladder is full is located in the brain and spinal cord. (virtual medical center 2006) The blood supply of the bladder is from many blood vessels named vesical arteries, obturator, uterine, gluteal and vaginal arteries. (virtual renal system site)The tube that is located from the bladder neck to the top of the vaginal opening is the female urethra whereas, the male urethra is running from the bladder to the tip of the penis. Female urethra is more prone to infections from bacteria than male urethra due to it is shorter in size. (virtual medical center 2006) The blood vessels of the female urethra are the internal pudendal and vaginal arteries. The male urethra is supplied through inferior vesical and middle rectal arteries. (virtual renal system site)An acute renal failure is a disease of the kidneys and a common medical condition that complicates hospital and intensive care unit admissions. (virtual medical center 2006)    It occurs suddenly and initiated by primal causes like dehydration, infection, kidney injuries and chronic use of over the counter pain medications. (virtual medical center 2006) It is often reversible and with no lasting damage. In renal failure, kidneys are not functioning properly or not work at all. Kidneys are unable to filter waste, produce urine and imbalances fluids. The dysfunction of the kidneys results building up of toxins which produces complications. (Gunsch 2006)Renal failure symptoms include edema or the accumulation of fluid distinctive in swelling, decrease in urination, general ill feeling, exhaustion and headaches. (Gunsch 2006)Often, these symptoms were not experience by a person with renal failure. (Gunsch 2006) A person with renal failure can actually lead a normal life. The recovery of the patient with renal failure will be depending on the severity, treatment options and patient’s coping to the rigors of renal failure. But to some cases, dialysis and kidney transplant is needed. (Gunsch 2006) Management of the treatment includes general measures or monitors to prevent complications, treat precipitating cause, and can be treated with medications or may require dialysis.   (wirual medical center 2003)Mary is admitted to the ward with acute renal failure. She is very confused and anxious. She is accompanied by her husband and daughter. She has high blood pressure and a respiratory rate of 30. She also has low urine out put. Mary might have felt self pity and a burden to her family. In Roper et.al’s activities of living model (1918-2004), it stresses patient’s continual assessment, facilitation of normal activities of living and individualized care.It considers and respects the characteristics of a person prior to development. (Roper et.al 1918-2004) The â€Å"model of living† incorporates twelve activities that engaged a person whether sick or well. (Roper et.al 1918-2004) It includes maintaining a safe environment, breathing, communication, mobilizing, eating and drinking, eliminating, personal cleansing and dressing, maintaining body temperature, working and playing, sleeping, expressing sexuality and dying   Ã‚  (Roper et.al 1918-2004)To be able to provide care for Mary without making her feel as a burden or imbecile, she should be given the chance to have her individualism. Although she should be given special care and attention, she should be given a part to the treatment she is undergoing. Like if in case she needs to take her medicine, she should be the one to take it but her family or the attendants should also notify her the appointed time that it should be taken. Communication is highly regarded in this situation as well. Through having conversation with the patient not only shows that you care for her but also makes her feel that she is not disgusting.Mary should also be given assistance in personal cleansing, dressing and maintaining to have a good environment but not to a point that her personality will be injured. Her family should be involved in every activities or treatment that she is undergoing. Mary could have a certain activity every week that will detach her in always thinking about her sickness that makes her confused and anxious. Certain social activities or programs should be conducted or if in case having a new learning experience like training for dressmaking, cosmetology, or the likes that will be useful as well when she’ s already well. Death issues should also be planned so that she will have a pain free and dignified death wherever possible. Spiritual emphasis is also helpful for Mary to cope up with the situation. Lastly, she should also be treated and informed that her sickness could be cured and not malignant.REFERENCES:Answers.com retrieved 13 October 2006, Kidney, Available at: http://www.answers.com/renal%20systemGunsch, J. 2006, What is Renal Failure?, Available at: http://www.wisegeek.com/what-is-renal-failure.ht mNorthern Care Homes Directory 28 August 2000, Hulton Care Nursing Home, Available at: http://www.nchd.co.uk/Middleton/hulton_care.htmRenal System retrieved 13 October 2006, Available at: http://www.le.ac.uk/pathology/teach/va/anatomy/case4/4_1.htmlRoper, Nancy, et.al 1918-2004, Activities of Living Model, Available at: http://www.nursingtheory.net/gt_alm.htmlVirtual Medical Center 28 March 2006, Anatomy & Physiology of the Renal System, Available at: http://www.virtualrenalcentre.com/anatomy.asp?sid=14Virtual Medical Center   9 October 2003,   Renal Failure – Acute, Available at: http://www.virtualrenalcentre.com/diseases.asp?did=205Wikipedia retrieved 13 October 2006, Kidney, Available at: http://en.wikipedia.org/wiki/Renal

Job Order and Process Costing Systems †Quiz Essay

Question : (TCO F) Assume there is no beginning work in process inventory and the ending work in process inventory is 100% complete with respect to materials costs. The number of equivalent units with respect to materials costs under the weighted-average method is: Â  Student Answer: XX the same as the number of units put into production. less than the number of units put into production. the same as the number of units completed. less than the number of units completed. Â   Instructor Explanation: Chapter 4 Points Received: 5 of 5 Comments: Great job 2. Question : (TCO F) Process costing would be appropriate for each of the following except: Student Answer: XX custom furniture manufacturing. oil refining. grain milling. newsprint production. Instructor Explanation: Chapter 4 Points Received: 5 of 5 Comments: Great job Question : (TCO F) Lucas Company uses the weighted-average method in its process costing system. The company adds materials at the beginning of the process in the Forming Department, which is the first of two stages in its production process. Information concerning operations in the Forming Department in October follows: Question : (TCO F) During December at Ingrim Corporation, $74,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $6,000. The journal entry to record the requisition from the storeroom would include a: Student Answer: debit to Raw Materials of $74,000. XX debit to Work in Process of $68,000. credit to Manufacturing Overhead of $6,000. debit to Work in Process of $74,000. Instructor Explanation: Chapter 3 Points Received: 5 of 5 Comments: Great job 6. Question : (TCO F) Wedd Corporation had $35,000 of raw materials on hand on May 1. During the month, the company purchased an additional $68,000 of raw materials. During May, $92,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $5,000. The debits to the Work in Process account as a consequence of the raw materials transactions in May total: Student Answer: $92,000. $0. $68,000. XX $87,000. Instructor Explanation: Chapter 3 Points Received: 5 of 5 Comments: Great job 1. Question : (TCO F) Some companies use process costing and some use job-order costing. Which method a company uses depends on its industry. A number of companies in different industries are listed below: i. Custom boat builder ii. Frozen cranberry juice processor iii. Concrete block manufacturer iv. Winery that produces a number of varietal wines v. Aluminum refiner that makes aluminum ingots from bauxite ore For each company, indicate whether the company is most likely to use job-order costing or process costing. Student Answer: Job order costing is where a company produces different products each period, they are made to order, All costs are traced to each job and requires that each job has documentation of all costs associated with it. Process costing is when a company produces a single product for a long period of time and the product is the same or very similar, the costs are accumulated by department. i. Custom boat builder= Job-order costing ii. Frozen cranberry juice processor= process costing iii. Concrete block manufacturer= process costing iv. Winery that produces a number of varietal wines= Job-order Costing v. Aluminum refiner that makes aluminum ingots from bauxite ore= process costing 3. Question : (TCO F) Harmon Company uses the weighted-average method in its process costing system. The Curing Department of Harmon Company reported the following information for the month of November. Units Percentage complete with respect to conversion Work in process, November 1 10,000 80% Units started 28,000 Completed and transferred out 30,000 Work in process, November 30 8,000 30% Costs for November Materials Conversion Work in process, November 1 $34,500 $48,600 Added during the month $146,000 $194,400 All materials are added at the beginning of the process. Required: Compute the following items using the weighted-average method: i. The equivalent units of production for materials. ii. The cost per equivalent unit for conversion. iii. The total cost assigned to units transferred out of the Curing Department during November. iv. The cost assigned to work in process inventory as of November 30. Student Answer: Harmon Company i. The equivalent units of production for materials. = 38,000 (See math below) Transferred out= 30,000+ work in process 8,000= 38,000 ii. The cost per equivalent unit for conversion.= $7.50 (see math below) total weighted average units= 8,000 *.3= 24000 plus 30,000 that was transfer= 32,400 Conversion- 48,600 + added during month 194,400= 243,000 cost per unit 243,000/ total weighted avg unit 32,400 = $7.50 per unit iii. The total cost assigned to units transferred out of the Curing Department during November. = Materials= $142,500 (see math below) Conversion= $225,000 Total cost= $367,500 Materials = work in process plus added during month ( 34,500+146,000) = 180500 transferred materials divide by total average unit= 30,000/38,000=.7894 180500*.7894=$142,500 Materials Conversion= materials transferred times cost per equivalent unit 30,000*$7.50= 225,000 Add together for total cost= 225000+142500= 367500 iv. The cost assigned to work in process inventory as of November 30.= Materials $38,000 + conversion $18,000= Total cost $56,000 (See math below) Materials times ending work in process divide total materials= 34500+146000= 180500 180500* (8,000/38,000)= 38,000 Conversion ending work process inventory 8,000*.3=2,400 conversion cost conversion times per unit= 2,400*$7.50= $18,000 Total cost= 38,000+18,000= 56000 Instructor Explanation: Points Received: 15 of 15 Comments: Great job 4. Question : (TCO F) Honeysuckle Corporation has provided the following data for the month of January: Inventories Beginning Ending Raw materials $40,000 $23,000 Work In process $9,000 $13,000 Finished goods $52,000 $45,000 Additional Information Raw material purchases $68,000 Direct labor costs $90,000 Manufacturing overhead cost incurred $44,000 Indirect materials included in manufacturing overhead costs incurred $8,000 Manufacturing overhead cost applied to work in process $39,000 Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form. Student Answer: Honeysuckle Corporation Schedule of Cost of Goods Manufactured Month of January Direct Materials: Raw Materials Inventory Begining $40,000 Add: Purchases of raw materials: $68,000 Raw Materials Available for use $108,000 Less Raw Materials Ending $(23,000) Raw Materials Used in Production $85,000 Direct Labor Cost $90,000 Manufacturing overhead Manufacturing overhead cost incurred $44,000 Indirect materials included in manufacture overhead costs incurred $8,000 Manufacturing overhead cost applied to work in process $39,000 Total Manufacturing Overhead $91,000 Total Manufacturing Cost $266,000 Add Work in Process Inventory, Beginning $9,000 Less Work Process Inventory end $(13,000) Cost of Goods Manufactured $528,000 Honeysuckle Cost of Goods Sold Month of January Finished Goods Inventory $45,000 Add Cost of Goods Manufactured $528,000 Goods Available for Sale $573,000 Deduct Finished Goods Inventory $45,000 Cost of Goods Sold $618,000

The crucible context essay Essays

The crucible context essay Essays The crucible context essay Paper The crucible context essay Paper The Crucible is a play, written in America during the 1950s, by Arthur Miller. It is based on the true events that happened in the American town of Salem in the 1600s. Many Women and some men were arrested, trialled and imprisoned for alleged witchcraft. Twenty were hanged. However it is also influenced by other events that occurred before and during Arthur Millers life. For example the anti communist movement that is now known as McCarthyism. The period Miller wrote the crucible was the 1950s this was a time when new beginnings were happening in the USA and most people at that time were in search of the American dream. As James Truslow Adams describes it in his book entitled The Epic of America (1931) That dream of a land in which life should be better and richer and fuller for every man, with opportunity for each according to his ability or achievement. . It was the time when the cold war was threatening to get serious and break out into full scale war. The cold war was the conflict between the two super powers of the world; the communist Soviet Union and the capitalist United States. In 1953 the year of the plays first performance the Korean War had just come to an end, the Union of Soviet Socialist Republics (USSR) exploded its first hydrogen bomb and Joseph Stalin died. This all sparked an American movement now known as McCarthyism which loomed over and dominated American society throughout the 1950s. McCarthyism is the term that describes a period of intense anti-Communist suspicion initiated by Senator Joseph McCarthy however to began before he was ever involved. This period is also referred to as the Second Red Scare, McCarthyism later took on a more general meaning, not necessarily referring to the conduct of Joseph McCarthy alone. Everyone was being accused of dealings with communism in fact people were punished for doing anything that was considered un-american including Arthur Miller who was asked to give the names of people he knew who were believed to be communists but he refused, consequently he was fined and sentenced to prison, but he did not serve his sentence as it was dropped on appeal. He reflects his being asked to name names in his play the crucible in the scene where Abigail is asked to name witches in the town but unlike Miller she consents to save herself and falsely accuses various women in Salem of her crimes of witchcraft. The period the play is set in is the 1600s. The Puritans were the leading religion of the time it was formed in England. The puritans strongly believed in the separation from the Roman Catholic Church and its traditions, the movement away from the Episcopacy (the government of the Church by a hierarchy of bishops) towards a Reformed Protestant Church and theology, simplified forms of worship, an emphasis on personal interpretation of the Bible and harbored a deep dislike for church ritual, robes, music and idolatry. Their aim was to cleanse people from the remnants of Roman Catholicism, cleanse and convert them to Puritanism. A modern day equivalent of the Puritans would be the Quakers or the Amish. People began emigrating from England to Massachusetts in the 1620s with the intention of creating models of puritan life and theocracy, a religious institution. Salem originally settled in 1629 and was completely built from scratch in the wilderness. The frequent problem with this was viscous, fatal attacks from the Native Americans who were clearly there first. The community was run by a pioneering spirit. Their way of life was hard work and they abided by strict religious observance. This was a new world for all and the only way of life they ever knew. At the stage of the settlers in the crucible we find a small town in turmoil with itself. There are those within the town with a compelling temptation to rebel and break free from conformity and those who are desperately still trying to enforce the towns harsh rules because they are afraid of the unknown. Witchcraft, the exercise or invocation of alleged supernatural powers to control people or events, practices typically involve sorcery or magic, with the usual intention of harm. In early modern European history there was a mass witch scare; people lived in constant paranoid fear of supernatural activity meaning witchcraft. This terror was injected into people by the church. Christian theology portrayed witches as the servants of satan, who was indecently evil in carnation, witches were the ones responsible for attacking the upright godly and seducing the feeble, in fact they were scapegoats for everything bad that ever happened. So in order to rid themselves of these vermin, similarly to a person killing an innocent spider for the irrational fear of it, people would organise witch hunts with the intention of riding a town or village of all its filth meaning witches. Subsequently witch hunts were very popular from the 1400s to the mid seventeenth century. When a said witch was discovered it often resulted in public hysteria on a large scale. The alleged witch would then be trialled and imprisoned or put to death. Hence the strict, religion crazed Puritan settlers took this custom along with them from England to poison their new land, America. Thus when a group of young women were found cavorting naked around a fire and drinking frog juice it is not astounding that the conclusion of witchcraft was reached by the puritan authorities. Witchcraft to the puritans is the broad term given to anything that threatens to appose their perfect society. The girls behaviour was wild and out of control and if this attitude spread around Salem it would break the power of those in command e. g. reverend Paris. The witchcraft trials were a time when no one was above suspicion and so it became everyman for himself. Every person was desperately trying to save themselves from the noose and they soon discovered that they had to do to achieve this was repent and direct the blame at someone else. All that was needed to convict a witch was a witness that claimed that an apparition of the witch (that only they could see) demonically attacked them. This was always enough evidence to link the defendant with having an elicit affair with the devil. Those that testified obviously saw nothing. People began to use the trials for personal gain, land disputes were settled by one party accusing the other of witchery consequently they would be taken away and hanged and that was the end of that. Many had to testify against their neighbours with no choice if they wanted to save themselves from conviction. The Crucible isnt entirely historically accurate Miller admits in his notes to the play that he used dramatic license and fictionalised in order to make the play feasible, for example Abigail was in reality only twelve not sixteen it would not have been acceptable or appropriate for John Proctor to have a sexual affair with a twelve year old girl. However with a couple of exceptions the facts in the play are correct. In the middle of such a difficult time in American history Arthur Miller was able to make a subtle attack on McCarthyism (which was causing him and the rest of the nation so much strife) with his manuscript The Crucible about a parallel situation that happened over 200 years before. The Crucible even after such a long time still has modern day relevance. We can compare the play to the current affairs happening in the twenty first century as Miller did with McCarthyism. The witch scare in Salem is similar to the problem we face today with terrorism. Public terror is ensued by terrorist attacks just it was with rumours of witchcraft. However this modern day threat is far more real. There are still real people who call themselves witches in the 21st century and there are places around the world where witch hunts still take place. To incarcerate or kill someone for being a witch in 2007 would no longer be permitted because it would be seen as prejudice, just as it would be wrong to imprison a person for being black. If I were to stage a play of The Crucible this year I would use realism, but not for the visual, spatial or aural aspects. I would have the set minimalist and use emotive colours with props, of which there would be few. The cast would be dressed basically in brownish colours to reflect the peoples Puritanism culture. The props and furniture would be far apart from each other and the actors should use as much of the space as they can when performing. Id have the actors use modern day accents to imply modern day relevance. All this should be so, so that the audience can use their imaginations to create their own interpretations. Similarly to imagining the story when reading a book. The Crucible is a tragedy. It tells us that people were ignorantly cruel at that time. And that humanity is fallible when it comes down to doing what is morally righteous or saving itself from pain and hurt.

About PACs or Political Action Committees

About PACs or Political Action Committees Political Action Committees, commonly called PACs, are organizations dedicated to raising and spending money to either elect or defeat political candidates. PACs typically represent and advocate for the interests of business and industry, labor or ideological causes. Under current campaign finance laws, a PAC can contribute no more than $5,000 to a candidate committee per election- primary, general or special. In addition, PACs can give up to $15,000 annually to any national political party committee, and $5,000 annually to any other PAC. Individuals can contribute up to $5,000 to a PAC or party committee per calendar year. All PACs must be registered with the Federal Election Commission (FEC) in order to seek and accept contributions. According to the Federal Election Commission, a PAC is any entity that meets one of the following conditions: An authorized committee of a candidateAny club, association or other groups of persons that receives contributions or makes expenditures, either of which aggregate over $1,000 during a calendar yearA local unit of a political party (except a state party committee) that: (1) receives contributions aggregating over $5,000 during a calendar year; (2) makes contributions or expenditures either of which aggregate over $1,000 during a calendar year or (3) makes payments aggregating over $5,000 during a calendar year for certain activities that are exempt from the definitions of contribution and expenditure Where PACS Came From In 1944, the Congress of Industrial Organizations, the CIO part of what is today the AFL-CIO, wanted to help President Franklin Roosevelt get re-elected. Standing in their way was the Smith-Connally Act of 1943, which made it illegal for labor unions to contribute funds to federal candidates. The CIO went around Smith-Connally by urging individual union members to voluntarily contribute money directly to the Roosevelt campaign. It worked very well and PACs or political action committees were born. Since then, PACs have raised billions of dollars for thousands of causes and candidates. Connected PACS Most PACs are directly connected to specific corporations, labor groups, or recognized political parties. Examples of these PACs include Microsoft (a corporate PAC) and the Teamsters Union (organized labor). These PACs may solicit contributions from their employees or members and make contributions in the PACs name to either candidates or political parties. Nonconnected PACS Nonconnected or ideological PACs raise and spend money to elect candidates from any political party who support their ideals or agendas. Nonconnected PACs are made up of individuals or groups of U.S. citizens, not connected to a corporation, a labor party or a political party. Examples of nonconnected PACs include groups like the National Rifle Association (NRA), dedicated to protecting the 2nd Amendment rights of gun owners and dealers, and Emilys List, dedicated to protecting the rights of women to abortion, birth  control, and family planning resources.   A nonconnected PAC can solicit contributions from the general public of U.S. citizens and permanent residents. Leadership PACS The third type of PAC called leadership PACs are formed by politicians to help fund the campaigns of other politicians. Politicians often create leadership PACs in an effort to prove their party loyalty or to further their goal of being elected to a higher office. Under federal election laws, PACs can legally contribute only $5,000 to a candidate committee per election (primary, general or special). They can also give up to $15,000 annually to any national party committee, and $5,000 annually to any other PAC. However, there is no limit to how much PACs can spend on advertising in support of candidates or promote their agendas or beliefs. PACs must register with and file detailed financial reports of monies raised and spent to the Federal Election Commission. How Much Do PACs Contribute to Candidates?   The Federal Election Commissions reports that PACs raised $629.3 million, spent $514.9 million, and contributed $205.1 million to federal candidates from January 1, 2003, through June 30, 2004. This represented a 27% increase in receipts when compared with 2002, while disbursements increased by 24 percent. Contributions to candidates were 13 percent higher than this point in the 2002 campaign. These changes were generally greater than the pattern of growth in PAC activity over the past several election cycles. This is the first election cycle conducted under the rules of the Bipartisan Campaign Reform Act of 2002. How Much Can You Donate to a PAC? According to campaign contribution limits established every two years by the Federal Election Commission (FEC), individuals are currently allowed to donate a maximum of $5,000 per year to a PAC. For campaign contribution purposes, the FEC defines a PAC as a committee that makes contributions to other federal political committees. Independent-expenditure-only political committees (sometimes called super PACs) may accept unlimited contributions, including from corporations and labor organizations. Following the Supreme Courts 2014 decision in McCutcheon v. FEC, there is no longer an aggregate limit on how much an individual can give in total to all candidates, PACs and party committees combined.

Richard Wright's view about religion (according to the book, Black Essay

Richard Wright's view about religion (according to the book, Black Boy) - Essay Example In an effort to ascertain Wright’s overarching perspective on religion, this essay considers the development of Wright’s views on religion throughout his autobiography. Wright’s first confrontation with religion comes as a direct consequence of his going to live with his grandmother after leaving the orphanage. Up until this point Wright has made no attempt to gain overt sympathy from the reader, and indicates a number of uncouth actions that he participated in as a youth, including frequent cursing. Upon moving in with his grandmother the reader witnesses the confrontation of these two cultural perspectives. It is no surprise then that Wright’s early views of religion are an oppressive and overly restrictive oppressive system. Even as Wright enjoys the rural environment that surrounds his grandmother’s home, he openly rejects the restrictive internal environment. While one of the initial restrictions that Wright objects to occurs in regards to his grandmother’s belief that the only thing that should be read is the Bible, perhaps Wright’s first-outward objection to the religious restrictions is through the symboli c utterance of a curse word while he was taking a bath. Throughout the novel there are a series of such restrictions that function to characterize religion as an oppressive belief system, further articulating Wright’s views on the subject. For instance, Richard is unable to work on Saturdays because his grandmother so strictly follows religious principles; similarly, he is forced to become baptized in chapter 6 – after which Richard tells the others that were baptized that he feels no different after the ceremony. At the age of twelve, before I had had one full year of formal schooling, I had . . . a conviction that the meaning of living came only when one was struggling to wring a meaning out of meaningless suffering. At the age of twelve I had an attitude toward life that was to