Fairy tale conventions and Great Expectations :: essays papers

Fairy tale conventions and Great Expectations Great Expectations and Fairy tales Tolkien describes the facets which are necessary in a good fairy tales as fantasy, recovery, escape, and consolation - recovery from deep despair, escape from some great danger, but most of all, consolation. Speak- ing of the happy ending,†¦all complete fairy stories must have it†¦However fantastic or terrible the adventure, it can give to child or man that hears it,†¦a catch of breath, a beat and lifting of the heart near to tears. Great Expectations shares many of the conventions of fairy tales. The one dimensional characters, the use of repetition, and the evil women seem to make the similarities strikingly strong. However, are they strong enough to conclude that it is indeed a fairy tale? It can not be ignored that it also falls short on some important areas, such as the traditional fairy tale ending. Is there enough evidence to classify it either way? Fairy tales have characters of complete good or complete evil. There are no characters who posses both of these qualities. In reading Great Expectations it is plain to see that there is indeed total goodness and total evil. This can be seen in many of the characters. There is no goodness to be found in Orlick. He plays the role of the bully. His hot temper results in the near death of Mrs. Joe and in the near death of Pip. Compeyson is another who has no goodness to be found in him. He is full of evil and hate. It was said that "He had no more heart than a iron file, he was cold as death and he had the head of the devil". He broke the heart of poor Miss Havisham so he could have her money. He also longed to kill his enemy, Magwitch, and ends up reporting him to the officials to get him put to death. Nowhere in this tale do either of these men show one ounce of compassion or goodness. They can both be regarded as the enemies and the "Bad guys" of the story. Joe is a character who shows complete goodness. He is kind hearted and gentle. His generosity and forgiveness is demonstrated countless times in the story. When the escaped convict speaks about the food he stole from Joe and asks his forgiveness, Joe's response is not one of anger.

Illustrative Transactions and Financial Statements Answers Essay

Identify potential problems with regression data. 7. Evaluate the advantages and disadvantages of alternative cost estimates. 8. (Appendix A) Use Microsoft Excel to perform a regression analysis. 9. (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Why Estimate Costs? Managers make decisions and need to compare costs and benefits among alternative actions. Good decision requires good information about costs, the better these estimates, the better the decision managers will make (Lanen, 2008).. Key Question What adds value to the firm? Good decisions. You saw in Chapters 3 and 4 that good decisions require good information about costs. Cost estimates are important elements in helping managers make decisions that add value to the company (Lanen, 2008). Learning Objective One: Understand the reasons for estimating fixed and variable costs The reasons for estimating fixed and variable costs The basic idea in cost estimation is to estimate the relation between costs and the variables affecting costs, the cost drivers. We focus on the relation between costs and one important variable that affect them: activity (Lanen, 2008). Basic Cost Behavior Patterns By now you understand the importance of cost behavior. Cost behavior is the key distinction for decision making. Costs behave as either fixed or variable (Lanen, 2008). Fixed costs are fixed in total, variable costs vary in total. On a per-unit basis, fixed costs vary inversely with activity and variable costs stay the same. Are you getting the idea? Cost behavior is critical for decision making. The formula that we use to estimate costs is similar cost equation: Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |With a change in Activity |In Total |Per Unit | |Fixed Cost |Fixed |Vary | |Variable |Vary |Fixed | What Methods are used to Estimate Cost Behavior? Three general methods used to estimate the relationship between cost behavior and activity levels that are commonly used in practice: Engineering estimates, Account analysis & Statistical methods (Such as regression analysis) (Lanen, 2008). Results are likely to differ from method to method. Consequently, it’s a good idea to use more than one method so that results can be compared. These methods, therefore, should be seen as ways to help management arrive at the best estimates possible. Their weakness and strengths require attention. Learning Objective Two: Estimate costs using engineering estimates. Engineering Estimates Cost estimates are based on measuring and then pricing the work involved in a task. This method based on detailed plans and is frequently used for large projects or new products. This method often omits inefficiencies, such as downtime for unscheduled maintenance, absenteeism and other miscellaneous random events that affect the entire firm (Lanen, 2008). Identify the activities involved Labor |Rent |Insurance |Time |Cost | Advantages of engineering estimates |Details each step required to perform an operation |Permits comparison of other centers with similar operations | |Identifies strengths and weaknesses. | | Disadvantages of engineering estimates 1. Can be quite expensive to use. Learning Objective Three: Estimate costs using account analysis. Account Analysis Estimating costs using account analysis involves a review of each account making up the total costs being analyzed and identifying each cost as either fixed or variable, depending on the relation between the cost and some activity. Account analysis relies heavily on personal judgment. This method is often based on last period’s cost along and is subject to managers focusing on specific issues of the previous period even though these might be unusual and infrequent(Lanen, 2008) . Example: Account Analysis (Exhibit 5. 1) |3C Cost Estimation Using Account Analysis | |Costs for 360 Repair Hours | |Account |Total |Variable Cost |Fixed Cost | |Office Rent $3,375 |$1,375 |$2,000 | |Utilities |310 |100 |210 | |Administration |3,386 |186 |3,200 | |Supplies |2,276 |2,176 |100 | |Training |666 |316 |350 | |Other |613 |257 |356 | |Total |$10,626 |$4,410 |$6,216 | |Per Repair Hour |$12. 25 ($4,410 divided by 360 repair-hours) | 3C Cost Estimation Using Account Analysis (Costs at 360 Repair-Hours. A unit is a repair- hour) Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |$10,626 = $6,216 + $12. 25 (360) |$10,626 = $6,216 + $$4,410 | Costs at 520 Repair-Hours Total costs = fixed costs + {variable cost per unit} number of units |Tc = $6,216 + {$12. 25} 520 |Total costs = $6,216 + $ $6,370 |$12,586 = $6,216 + $ $6,370 | Advantage of Account Analysis 1. Managers and accountants are familiar with company operations and the way costs react to changes in activity levels. Disadvantages of Account Analysis 1. Managers and accountants may be biased. 2. Decisions often have major economic consequences for managers and accountants. Learning Objective Four: Estimate costs using statistical analysis. The statistical analysis deals with both random and unusual events is to use several periods of operation or several locations as the basis for estimating cost relations . We can do this by applying statistical theory, which allows for random events to be separated from the underlying relation between costs and activities. A statistical cost analysis analyzes costs within the relevant range using statistics. Do you remember how we defined relevant range? A relevant range is the range of activity where a cost estimate is valid. The relevant range for cost estimation is usually between the upper and lower limits of past activity levels for which data is available (Lanen, 2008). Example: Overhead Costs for 3C ( Exhibit 5. 2) The following information is used throughout this chapter: Here we have the overhead costs data for 3C for the last 15 months. Let’s use this data to estimate costs using a statistical analysis. |Month |Overhead Costs |Repair-Hours |Month |Overhead Costs |Repair-Hours | |1 |$9,891 |248 |8 |$10,345 |344 | |2 $9,244 |248 |9 |$11,217 |448 | |3 |$13,200 |480 |10 |$13,269 |544 | |4 |$10,555 |284 |11 |$10,830 |340 | |5 |$9,054 |200 |12 |$12,607 |412 | |6 |$10,662 |380 |13 |$10,871 |384 | |7 |$12,883 |568 |14 |$12,816 |404 | | | | |15 |$8,464 |212 | A. Scattergraph Plot of cost and activity levels Does it look like a relationship exists between repair-hours and overhead costs? We will start with a scatter graph. A scatter graph is a plot of cost and activity levels. This gives us a visual representation of costs. Does it look like a relationship exists between repair-hours and overhead cost? We use â€Å"eyeball judgment† to determine the intercept and slope of the line. Now we â€Å"eyeball† the scatter graph to determine the intercept and the slope of a line through the data points. Do you remember graphing our total cost in Chapter 3? Where the total cost line intercepts the horizontal or Y axis represents fixed cost. What we are saying is the intercept equals fixed costs. The slope of the line represents the variable cost per unit. So we use â€Å"eyeball judgment† to determine fixed cost and variable cost per unit to arrive at total cost for a given level of activity. As you can imagine, preparing an estimate on the basis of a scatter graph is subject to a high level of error. Consequently, scatter graphs are usually not used as the sole basis for cost estimates but to illustrate the relations between costs and activity and to point out any past data items that might be significantly out of line. B. High-Low Cost Estimation A method to estimate costs based on two cost observations, usually at the highest and lowest activity level. Although the high-low method allows a computation of estimates of the fixed and variable costs, it ignores most of the information available to the analyst. The high-low method uses two data points to estimate costs (Lanen, 2008). Another approach: Equations V = Cost at highest activity – Cost at lowest activity Highest activity – Lowest activity F = Total cost at highest activity level – V (Highest activity) Or F = Total cost at lowest activity level – V (Lowest activity) Let’s put the numbers in the equations | | | |V = $12,883 – $9,054 |V = $10. 0/RH | |568 – 200 | | F = Total cost at highest activity level – V (Highest activity) F = $12,883 – $10. 40 (568), F= $6,976 Or F = Total cost at lowest activity level – V (Lowest activity) F = $9,054 – $10. 40 (200) Rounding Difference C. Statistical Cost Estimation Using Regression Analysis Statistical procedure to determine the relationship between variables Hi gh-Low Method: Uses two data points. Regression analysis Regression is a statistical procedure that uses all the data points to estimate costs. [pic] Regression Analysis Regression statistically measures the relationship between two variables, activities and costs. Regression techniques are designed to generate a line that best fits a set of data points. In addition, regression techniques generate information that helps a manager determine how well the estimated regression equation describes the relations between costs and activities (Lanen, 2008). We recommend that users of regression (1) fully understand the method and its limitations (2) specify the model, that is the hypothesized relation between costs and cost predictors (3) know the characteristics of the data being tested (4) examine a plot of the data . For 3C, repair-hours are the activities, the independent variable or predictor variable. In regression, the independent variable or predictor variable is identified as the X term. An overhead cost is the dependent variable or Y term. What we are saying is; overhead costs are dependent on repair-hours, or predicted by repair-hours. The Regression Equation |Y = a + bX |Y = Intercept + (Slope) X |OH = Fixed costs + (V) Repair-hours | You already know that an estimate for the costs at any given activity level can be computed using the equation TC = F + VX. The regression equation, Y= a + bX represents the cost equation. Y equals the intercept plus the slope times the number of units. When estimating overhead costs for 3C, total overhead costs equals fixed costs plus the variable cost per unit of repair-hours times the number of repair-hours. We leave the description of the computational details and theory to computer and statistics course; we will focus on the use and interpretation of regression estimates. We describe the steps required to obtain regression estimates using Microsoft Excel in Appendix A to this chapter. Learning Objective Five: Interpret the results of regression output. Interpreting Regression [pic] Interpreting regression output allows us to estimate total overhead costs. The intercept of 6,472 is total fixed costs and the coefficient, 12. 52, is the variable cost per repair-hours. Correlation coefficient â€Å"R† measures the linear relationship between variables. The closer R is to 1. 0 the closer the points are to the regression line. The closer R is to zero, the poorer the regression line (Lanen, 2008). Coefficient of determination â€Å"R2† The square of the correlation coefficient. The proportion of the variation in the dependent variable (Y) explained by the independent variable(s)(X). T-Statistic The t-statistic is the value of the estimated coefficient, b, divided by its standard error. Generally, if it is over 2, then it is considered significant. If significant, the cost is NOT totally fixed. The significant level of the t-statistics is called the p-value. Continuing to interpret the regression output, the Multiple R is called the correlation coefficient and measures the linear relationship between the independent and dependent variables. R Square, the square of the correlation cost efficient, determines and identifies the proportion of the variation in the dependent variable, in this case, overhead costs, that is explained by the independent variable, in this case, repair-hours. The Multiple R, the correlation coefficient, of . 91 tells us that a linear relationship does exist between repair-hours and overhead costs. The R Square, or coefficient of determination, tells us that 82. 8% of the changes in overhead costs can be explained by changes in repair-hours. Can you use this regression output to estimate overhead costs for 3C at 520 repair-hours? Multiple Regressions Multiple regressions are used when more than one predictor (x) is needed to adequately predict the value (Lanen, 2008). For example, it might lead to more precise results if 3C uses both repair hours and the cost of parts in order to predict the total cost. Let’s look at this example. |Predictors: |X1: Repair-hours |X2: Parts Cost | 3C Cost Information | |Month |Overhead Costs |Repair-Hours ( X1) |Parts ( X2) | |1 |$9,891 |248 |$1,065 | |2 |$9,244 |248 |$1,452 | |3 |$13,200 |480 |$3,500 | |4 |$10,555 |284 |$1,568 | |5 |$9,054 |200 |$1,544 | |6 |$10,662 |380 |$1,222 | |7 |$12,883 |568 |$2,986 | |8 |$10,345 |344 |$1,841 | |9 |$11,217 |448 |$1,654 | |10 |$13,269 |544 |$2,100 | |11 |$10,830 |340 |$1,245 | |12 |$12,607 |412 |$2,7 00 | |13 |$10,871 |384 |$2,200 | |14 |$12,816 |404 |$3,110 | |15 |$8,464 |212 |$ 752 | In multiple regressions, the Adjusted R Square is the correlation coefficient squared and adjusted for the number of independent variables used to make the estimate. Reading this output tells us that 89% of the changes in overhead costs can be explained by changes in repair-hours and the cost of parts. Remember 82. % of the changes in overhead costs were explained when one independent variable, repair-hours, was used to estimate the costs. Can you use this regression output to estimate overhead costs for 520 repair-hours and $3,500 cost of parts? Learning Objective Six: Identify potential problems with regression data. Implementation Problems It’s easy to be over confident when interpreting regression output. It all looks so official. But beware of some potential problems with regression data. We already discussed in earlier chapters that costs are curvilinear and cost estimations are only valid within the relevant range. Data may also include outliers and the relationships may be spurious. Let’s talk a bit about each. Curvilinear costs |Outliers |Spurious relations |Assumptions | 1. Curvilinear costs Problem: Attempting to fit a linear model to nonlinear data. Likely to occur near full-capacity. Solution: Define a more limited relevant range (example: from 25 – 75% capacity) or design a nonlinear model. If the cost function is curvilinear, then a linear model contains weaknesses. This generally occurs when the firm is at or near capacity. The leaner cost estimate understates the slope of the cost line in the ranges close capacity. This situation is shown in exhibit 5. 5. 2. Outliers Problem: Outlier moves the regression line. Solution: Prepare a scatter-graph, analyze the graph and eliminate highly unusual observations before running the regression. Because regression calculates the line that best fits the data points, observations that lie a significant distance away from the line could have an overwhelming effect on the regression estimate. Here we see the effect of one significant outlier. The computed regression line is a substantial distance from most of the points. The outlier moves the regression line. Please refer exhibit 5. 6. 3. Spurious or false relations Problem: Using too many variables in the regression. For example, using direct labor to explain materials costs. Although the association is very high, actually both are driven by output. Solution: Carefully analyze each variable and determine the relationship among all elements before using in the regression. 4. Assumptions Problem: If the assumptions in the regression are not satisfied then the regression is not reliable. Solution: No clear solution. Limit time to help assure costs behavior remains constant, yet this causes the model to be weaker due to less data. Learning Objective Seven: Evaluate the advantages and disadvantages of alternative cost estimation methods. Statistical Cost Estimation Advantages 1. Reliance on historical data is relatively inexpensive. 2. Computational tools allow for more data to be used than for non-statistical methods. Disadvantages 1. Reliance on historical data may be the only readily available, cost-effective basis for estimating costs. 2. Analysts must be alert to cost-activity changes. Choosing an Estimation Method Each cost estimation method can yield a different estimate of the costs that are likely to result from a particular management decision. This underscores the advantage of using more than one method to arrive at a final estimate. Which method is the best? Management must weigh the cost-benefit related to each method (Lanen, 2008). Estimated manufacturing overhead with 520 repair-hours and $3,500 parts costs *. The more sophisticated methods yield more accurate cost estimates than the simple methods. |Account Analysis = $12,586 |High-Low = $12,384 |Regression= $12,982 |Multiple Regression= $13,588* | Data Problems Missing data Outliers Allocated and discretionary costs Inflation Mismatched time periods No matter what method is used to estimate costs, the results are only as good as the data used. Collecting appropriate data is complicated by missing data, outliers, allocated and discretionary costs, inflation and mismatched time periods. Learning Objective Eight: (Appendix A) Use Microsoft Excel to perform a regression analysis. Appendix A: Microsoft as a Tool Many software programs exist to aid in performing regression analysis. In order to use Microsoft Excel, the Analysis Tool Pak must be installed. There are software packages that allow users to easily generate a regression analysis. The analyst must be well schooled in regression in order to determine the meaning of the output! Learning Objective Nine: (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Learning Phenomenon Leaning phenomenon refers to the systematic relationship between the amount of experience in performing a task and the time required to perform it. The learning phenomenon means that the variable costs tend to decrease per unit as the volume increase. Example: | |Unit |Time to Produce |Calculation of Time | |First Unit |100 hours |(assumed) | |Second Unit |80 hours |(80 percent x 100 hours | |Fourth Unit |64 hours |(80 percent x 80 hours | |Eighth Unit |51. hours |(80 percent x 64 hours | |Impact: Causes the unit price to decrea se as production increases. This implies a nonlinear model. | Another element that can change the shape of the total cost curve is the notion of a learning phenomenon. As workers become more skilled they are able to produce more output per hour. This will impact the total cost curve since it leads to a lower per unit cost, the higher the output. Chapter 5: END!! COURSE WORK EXERCISE 5-25 – A& B PROBLEM 5-47 -A& B REFERENCES Lanen , N. W. , Anderson ,W. Sh. & Maher ,W. M. ( 2008). Fundamentals of cost accounting. New York : McGraw-Hill Irwin. [pic]

Types Of Workplace Conflict And The Styles Of Management

Abstract This paper explores published information on types of workplace conflict and the styles of management to address the conflict. Articles discussing how the particular style used can affect stress in the workplace. Eight interviews were conducted in which subjects were asked to rate the amount of stress they experience, the type of conflict that is experienced, and their preferred method of conflict management. The data collected agrees with the published articles showing that the preferred method of dealing with conflict does have an effect on the amount of stress that is experienced by individuals in the workplace. Those favoring a compromising or collaborative approach experience the least amount of stress, while those†¦show more content†¦Literature Review Conflict and the Effects Conflict can be defined as a struggle between people with opposing needs, ideas, beliefs, values, or goals (Understanding Conflict and Conflict Management). When conflict occurs in the workplace, it can reduce moral, lower productivity, increase absenteeism, and can ultimately lead to serious or violent crimes (Gatlin, Wysocki, Kepner, 2002). Studies show that managers spend at least 25% of their time resolving workplace conflict (Gatlin, Wysocki, Kepner, 2002). Productivity of managers and employees are affected by the amount of conflict they experience on a day to day basis. How much people are affected by different conflicts can be dependent on their personal conflict style. Each individual personality will handle a given situation in a different way. Sources of Conflict The first step to addressing any conflict is defining what the actual conflict is. The range of a conflict can be something very minor to a large conflict that affects an entire department or the whole workplace. It is important to understand and be able to identify the different levels of conflict and how they may manifest in order to manage people (Workplaces that Work). Conflict is a predictable part of human relationships and will occur in every workplace (Workplaces that Work). The most basic of conflicts in the workplace is having conflicting needs (Gatlin, Wysocki, Kepner, 2002). The conflict of needs is produced by

Understanding Library Impact On Student Learning - 1449 Words

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The Virgin Suicides By Jeffrey Eugenides - 2468 Words

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The Virgin Suicides illustrates the five Lisbon sisters who are outcasts within their ‘cookie cutter’ community, constantly being watched by the neighborhood boys, and eventually they kill themselves because of the confinement the boys create. Meanwhile in â€Å"Honeydew† Emily an anorexic girl is isolated becauseRead MoreMythology in The Virgin Suicides561 Words   |  3 Pagesup universal feedback. In the case of â€Å"The Virgin Suicides† by Jeffrey Eugenides one of the archetypes that we see play out throughout the novel is the one of The Virgin Mary. The Virgin Mary in â€Å"The Virgin Suicides† represents a sense of foreshadowing at the beginning and towards the end of the book, provide an allegory between the Libson girls and The Virgin Mary, and help deeper define the Libson girls. The Virgin Mary symbol in â€Å"The Virgin Suicides† foreshadows events that will play out laterRead MoreCharacters in The Virgin Suicides621 Words   |  3 Pageslove and alcohol. 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These mysterious girls dont seem to really be known in the town, but when the youngest, Cecilia, kills herself, it establishes the year of the suicides and all eyes are on them. The neighborhood boys narrate the storyRead MoreMovie Review : The Virgin Suicides846 Words   |  4 PagesSofia Coppola is the daughter of the famous director Francis Ford Coppola who made The Godfather films. She is a producer, director, screenwriter and actress. Coppola directed and wrote the 1999 film The Virgin Suicides. Her directorial work for Lost in Translation won an Oscar. She became the first American woman to win the Golden Lion, the top prize at the Venice Film Festival in 2010. Coppola made brief appearances in her father s films throughout her childhood. Acting, however, would not beRead MoreTragedy : The Soul Of Tragedy940 Words   |  4 Pagesforms an idea of the character’s actual character. The Virgin Suicides by Jeffrey Eugenides, Directed by Sofia Coppola is a perfect example: The story of five adolescent girls is describes like so- In Aristotle’s terms it is arguable that Lux, Bonnie, Cecilia, Theresa, and Mary Lisbon were both the plot and participating characters. Without following their life and connecting to them to try and understand what caused the action of suicide, there would by no plot- no soul to this tragedy. The storyRead MoreDarkness and Decay Essay example902 Words   |  4 Pages(p.141-p.143) How does Eugenides capture the atmosphere of darkness and decay in this extract and why is this significant in the novel as a whole? In the successful novel the virgin suicides, Jeffrey Eugenide’s uses a range of devices to conceptualize what’s going on inside the Lisbon’s house and capture the sense of isolation and how he personifies their house and the environment surrounding it. This causes the reader to actually feel the atmosphere of darkness and picture the decay, and the light

Irregular Items free essay sample

Particularly popular with the press is coverage of a major corporate action to exit a complete business unit. Such disposals occur when a corporate conglomerate (i. e. , a company with many diverse business units) decides to exit a unit of operation by sale to some other company, or by outright abandonment. For example, a computer maker may decide to sell its personal computer manufacturing unit to a more efficient competitor, and instead focus on its mainframe and service business. Or, a chemical company may simply decide to close a unit that has been producing a specialty product that has become an environmental and liability nightmare. * Whatever the scenario, if an entity is disposing of a complete business component, it will invoke the unique reporting rules related to discontinued operations. Â   To trigger these rules requires that the disposed business component have operations that are clearly distinguishable operationally and for reporting purposes. This would typically relate to a separate business segment, unit, subsidiary, or group of assets. We will write a custom essay sample on Irregular Items or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Below is an illustrative income statement for Bail Out Corporation. Bail Out distributes farming implements and sporting goods. During 20X7, Bail Out sold its sporting equipment business and began to focus only on farm implements. In examining this illustration, be aware that revenues and expenses only relate to the continuing farming equipment. All amounts relating to operations of the sporting equipment business, along with the loss on the sale of assets used in that business, are removed from the upper portion of the income statement and placed in a separate category below income from continuing operations. | * Importantly, if a company is merely disposing of a single manufacturing plant or some other set of assets that does not constitute a business component, then the discontinued operations reporting rules are not invoked. For instance, suppose Sail Out merely sold its facility in Georgia, but continued to distribute the same products at all of its other locations. This would not constitute a discontinued operation. The income statement might include the gain or loss on the sale of the Georgia location as a separate line item in the income statement (as follows), but it would not require the expanded disclosures necessitated for a discontinued operation. * * Before moving on, review Bail Outs income statement, noting that total income taxes were split between those applicable to continuing operations and discontinued operations. This method of showing the tax effects related to the discontinued operations is mandatory, and is called intraperiod tax allocation. Â   However, you should also note that only one income tax number is attributed to income from continuing operations; it is improper to further subdivide that amount of tax. For example, in the Sail Out income statement illustration, no attempt was made to match a portion of the total tax to the Georgia transaction. * As you will soon observe, intraperiod tax allocation is also applicable to other items that are reported below the income from continuing operation section of the income statement (additionally, intraperiod tax allocation can impact prior period adjustments and other scenarios beyond the scope of this discussion). ttp://www. principlesofaccounting. com/chapter%2015. htm Extraordinary item An unusual and unexpected one-time event that must be explained to shareholders in an annual or quarterly report, e. g. , write down for a discontinued operation, employee fraud, a lawsuit, or other one-time events. Results are often presented with and without these items. The logic of excluding these items is that investors have a better notion of future performance if one-time events are excluded. Differs from an unusual item in that extraordinary items are (1) material; (2) non-recurring; and (3) outside the ordinary nature of the business. xtraordinary item An infrequently occurring transaction or event that, if material, is reported separately from continuing operations Extraordinary Item A large gain or loss in a companys earnings due to a non-recurring event that is out of the companys control. For example, a water distribution company may have unusually high earnings from sales because a natural disaster required relief organizations to purchase large quantities of clean water. On the other hand, it may have low earnings from sales because all the relief organizations had previously stocked up on water and did not need to buy any more. Extraordinary items are reported separately from the companys other financial statements so as to give a clearer picture of how the company is actually performing. Publicly-traded companies must report extraordinary items to shareholders in quarterly and annual reports and explain why they do not constitute a substantial increase or decrease in the companys health. EXTRAORDINARY ITEMS:Â   From time to time, a business may experience a gain or loss that results from an event that is both unusual in nature and infrequent in occurrence. When these two conditions are both met, the item is deemed to be an extraordinary item, and it is to be reported in a separate category below income from continuing (and discontinued, if applicable) operations. Extraordinary items are to be shown net of their related tax effect, as follows: | What does and does not meet the conditions of unusual in nature and infrequent in occurrence? In the example above, I presumed that a meteorite hitting a business and causing a major loss met both conditions. Although meteorites do occur, it is indeed rare for one to hit a specific business and cause a major loss. It would be very unlikely that this same business would ever sustain this type of loss again. On the other hand, flood losses for businesses located along a river, earthquakes for businesses in the Pacific Rim, wind damage in coastal areas, airline crashes, and the like can give rise to losses that are not unusual in nature and may be expected to reoccur from time to time; these types of items would be reported in continuing operations as a separate line item: Criteria driven rules (e. g. unusual in nature and infrequent in occurrence) can give rise to subjective assessments how would you classify the effects of a tornado in Kansas, a major terrorist attack in New York, a drug recall because of newly discovered health risks, an asset seizure by a foreign government, and so forth? You likely have an opinion on each of these, but there is certainly room for debate. The point is t hat accounting may not always present a single correct solution. Professional judgment is often required, and supplemental notes to the financial statements are always available to further explain unique or challenging accounting issues. ttp://www. principlesofaccounting. com/chapter%2015. htm The income statement of a corporation includes the same types of revenues and expenses as companies organized as sole proprietors and partnerships with one difference. A corporation is a legal entity and therefore, it must pay taxes. The expense for federal and state income taxes is shown on the income statement after other income/(expense), net (the nonoperating income and expenses) as follows: Operating income| $92,500| Other income/(expense), net| | Interest revenue| 5,000| Loss on sale of equipment| (2,400)| Interest expense| (8,000) | Income before taxes| 87,100| Income tax expense| 33,098 | Net income| $54,002 | | Some companies report additional items after income tax expense on their income statements. These items represent special items outside of normal business operations. They are shown separately to ensure users can identify what income from continuing business results will be. If any special items are included on the income statement, the income tax expense or savings related to each item is net against the special item to report it after taxes. These additional special items may be one of three types: discontinued operations, extraordinary items, and changes in accounting principles. Discontinued operations occur when a significant segment of a business has been identified for disposal. Once so identified, any gain or loss from operations of the segment while it is being disposed of and any gain or loss on the sale of the assets of the segment, are reported separately from the remaining, continuing operations. Extraordinary items are events that occur infrequently and are unusual. They can include acts of God as long as they rarely occur in the area where the business operates. Events that would not be extraordinary as they occur regularly, although not yearly, are a severe freeze effecting crops in Florida or an earthquake in southern California. Read more: http://www. cliffsnotes. com/study_guide/Income-Statement. topicArticleId-21248,articleId-21197. html#ixzz16lyVl1RY Discontinued operations and extraordinary items represent financial occurrences that theoretically wont happen often, if ever, again. If an investor or potential investor is evaluating the future prospects of a company, it would make sense to remove extraordinary items and discontinued operations from the picture, because these items should have no bearing on the future. The concerns might be that management misclassifies an ordinary, recurring expense transaction as extraordinary or discontinued in order to improve the results of continuing operations. (YAHOO ANSWERS) What do we mean by discontinued operations and extraordinary items? Why is it important to report discontinued operations or extraordinary items separately from income from continuing operations? Is this method of reporting allowed? What concerns does this type of reporting create? Does the average investor understand the difference? In what way(s) might the information be presented to clarify meaning for investors? See if you can find a company that shows either of these items on their financial statement. Discontinued operations refers to the disposal of a significant component of the business such as the stopping of an entire activity or eliminating a major class of customers. It is important to report discontinued operations separately from continuing operations because the discontinued component will not affect future income statements. Extraordinary items are events and transactions that are unusual in nature and infrequent in occurrence. Therefore, an extraordinary item is a one-time item which is not typical of the company’s operations therefore just like Discontinued operations, they should be reported separately from continuing operations because the discontinued component will not affect future income statements. Yes, this type of reporting is allowed. Since the users of the financial statements – whether creditors, or investors are mainly interested in the company’s Earning Power (the normal level of income to be expected in the future), it becomes important to report such irregular items separately on the income statement. The average investor probably does not understand the difference which is why the presentation of both Discontinued Operations, and Extraordinary items separately clearly indicates the separate effects of those items on net income. ww2. justanswer. com/uploads/ /2010-02-25_094139_Discont__Extra. doc

Fahrenheit 451 Essay Prompts Example For Students

Fahrenheit 451 Essay Prompts Montag, Beatty and the rest of the firemen expected it to be just another burning. They did not expect an unidentified woman to commit suicide along with burning her books. As the firemen attempted to save the woman, she told them to go on. Within a moment, The woman on the porch reached out with contempt to them all and struck the kitchen match against the railing. On the way back to the firehouse, the men didnt speak or look at each other. While Beatty began showing the knowledge he has gained from books, which along with the death, firemen begin to show that they are thinking and showing emotions. While listening to Beatty, Blackstone passes the turn to the firehouse, while Montag is amazed at his intelligence. After meeting the exiles, the war has begun, and a bomb was dropped in the city, killing everyone. Before they begin theyre adventure back towards the city, Granger decides to start a fire and cook some beacon. While eating, Granger mentions the Phoenix, and explains how so ciety is related to the Phoenix; He must have been the first cousin to man. But every time he burnt himself up he sprung out of the ashes, he got himself born all over again. And it looks like were doing the same thing over and over. After arriving to Montags home, Beatty instructs Montag to burn his own books as his punishment. Instead, Montag burns the television sets and the bed, in spite of Millies pleasures. When Beatty discovers the hidden book in Montags jacket and the earpiece, he tells Montag he and Faber will be arrested. In fear, Montag turns the flame thrower on Beatty, making him a shrieking blaze, a jumping, sprawling gibbering manikin no longer human or known. After burning the mechanical dog, Montag reassures himself that Beatty wanted to die. Montage burns his first house, showing his pleasure and joy in his job. It was a pleasure to burn. It was a special pleasure to see things eaten and blacken and change. By the end of the novel, Montag watches the sun as he floats down the river. Montag decides that he must never burn again; The sun burnt everyday. It burnt time. The world rushed in a circle and turned on its axis and time was busy burning the years and the people away, without any help from him. The three symbols all work to show orders followed and complete power, rebirth, death, and change. Montag, Faber, and Beattys struggle revolves around the tension between knowledge and ignorance. The firemans duty is to destroy knowledge and promote ignorance in order to equalize the population and promote sameness. Montags encounters with Clarisse the old woman and Faber ignite in him the spark of doubt about this approach. His resultant search for knowledge destroys the unquestioning ignorance he used to share with nearly everyone else, and he battles the basic beliefs of his society. By Montag following orders and burning the books, and finding pleasure in it, it shows authority in complete power and following orders. After the bombing of the city, Granger compares mankind to a phoenix that burns itself up and then rises out of its ashes over and over again. Mans advantage is his ability to recognize when he has made a mistake, so that eventually he will learn not to make that mistake anymore. Remembering the mistakes of the past is the task Granger and his group has set for themselves. They believe that individuals are not as important as the collective mass of culture and history. The symbol of the phoenixs rebirth refers not only to the repeated life of history and the collective rebirth of humanity but also to Montags own rebirth. .u8fd3091ed5d36cc33e6f466ba5b77b83 , .u8fd3091ed5d36cc33e6f466ba5b77b83 .postImageUrl , .u8fd3091ed5d36cc33e6f466ba5b77b83 .centered-text-area { min-height: 80px; position: relative; } .u8fd3091ed5d36cc33e6f466ba5b77b83 , .u8fd3091ed5d36cc33e6f466ba5b77b83:hover , .u8fd3091ed5d36cc33e6f466ba5b77b83:visited , .u8fd3091ed5d36cc33e6f466ba5b77b83:active { border:0!important; } .u8fd3091ed5d36cc33e6f466ba5b77b83 .clearfix:after { content: ""; display: table; clear: both; } .u8fd3091ed5d36cc33e6f466ba5b77b83 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u8fd3091ed5d36cc33e6f466ba5b77b83:active , .u8fd3091ed5d36cc33e6f466ba5b77b83:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u8fd3091ed5d36cc33e6f466ba5b77b83 .centered-text-area { width: 100%; position: relative ; } .u8fd3091ed5d36cc33e6f466ba5b77b83 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u8fd3091ed5d36cc33e6f466ba5b77b83 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u8fd3091ed5d36cc33e6f466ba5b77b83 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u8fd3091ed5d36cc33e6f466ba5b77b83:hover .ctaButton { background-color: #34495E!important; } .u8fd3091ed5d36cc33e6f466ba5b77b83 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u8fd3091ed5d36cc33e6f466ba5b77b83 .u8fd3091ed5d36cc33e6f466ba5b77b83-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u8fd3091ed5d36cc33e6f466ba5b77b83:after { content: ""; display: block; clear: both; } READ: Dress Codes and Hair Restrictions are Vital EssayBefore Montag burns Beatty to death with the flame thrower, Beatty spoke to Montag, Its perpetual motion; the thing man wanted to invent but never did. . . . Its a mystery. . . . Its real beauty is that it destroys responsibility and consequences . . . clean, quick, sure; nothing to rot later. Antibiotic, aesthetic, practical. He comes across the mystical nature of fire, its mysterious beauty, and the fascination it holds for people. Beatty, who