Kinetic Molecular Theory of Gases

Kinetic Molecular Theory of Gases Regina Marin Gas is called the state of matter in which, under certain conditions of temperature and pressure, its molecules cross-react only weakly with each other without forming molecular bonds, taking the shape and volume of their container and tending to separate , and expand, their best for their high kinetic energy. Gases are highly compressible fluids that experience large changes in density with temperature and pressure. Molecules constituting a gas almost are not attracted by each other, so that they move in space at high speed and quite separated from each other, thus explaining the properties: The gas molecules are virtually free, so that they are able to be distributed throughout the space in which they are contained. The gravitational attraction and forces between molecules are negligible compared to the rate at which the molecules are moving. Gases completely occupy the volume of their container. Gases have no definite shape, embracing the vessels containing them. Can easily be compressed, because there are large gaps between molecules, and other. At ambient temperature and pressure gases can be elements such as hydrogen, oxygen, nitrogen, chlorine, fluorine and noble gases, compounds such as carbon dioxide or propane, or mixtures like air. For the thermal behavior of particles of matter there are four measurable quantities that are of great interest: pressure, volume, temperature and mass of the sample material (or better amount of substance, measured in moles). Any gas is considered a fluid because it has properties that allow it to behave as such. Its molecules in constant motion, colliding elastically with each other and against the walls of the vessel containing the gas, against which exert a constant pressure. If the gas is heated, the heat energy is spent on kinetic energy of the molecules, that is, the molecules move more quickly, so that the number of collisions with the walls of the vessel increases in number and energy. As a consequence the gas pressure increases, and if the container walls are not rigid, gas volume increases. A gas tends to be chemically active because its molecular surface is also large, that is, to be its particles in continuous motion colliding with each other, this makes it easier the contact between a substance and another, increasing the rate of reaction in compared to liquid or solid. To better understand the behavior of a gas, where studies are conducted with respect to the ideal gas, although it never actually exists and its properties are: A pure gaseous substance consists of molecules of the same size and mass. A gaseous mixture is formed by different molecules in size and mass. Due to the large distance between molecules and other and that move at high speed, the forces of attraction between the molecules are considered negligible. The size of the gas molecules is very small, so that the volume occupied by the molecules is negligible compared with the total volume of the container. The density of a gas is very low. The gas molecules are in constant motion at high speed, so continuously collide elastically with each other and against the walls of their container. As part of the kinetic theory, the gas pressure is explained as the macroscopic result of the forces involved by collisions of gas molecules with the walls of the container. The pressure can thus be defined with reference to the microscopic properties of the gas. The kinetic theory of gases is a physical and chemical theory that explains the behavior and macroscopic properties of gases (ideal gas law), from a statistical description of the microscopic molecular processes. The kinetic theory was developed based on studies of physical and Daniel Bernoulli in the eighteenth century, Ludwig Boltzmann and James Clerk Maxwell in the late nineteenth century. This branch describes the thermal physical properties of the gases. These systems contain huge numbers of atoms or molecules, and the only reasonable way to understand the thermal properties based on molecular mechanics, we find certain dynamical quantities of average type and relate the observed physical properties of the system with t hese properties averaged molecular dynamics . Techniques to relate the overall macroscopic behavior of material systems with the average behavior of their molecular components are statistical mechanics. The main theorems of the kinetic theory are: The number of molecules is large and the average separation between them is large compared with their dimensions. Therefore occupy an insignificant volume when compared to the volume of the container and are considered point masses. The molecules obey Newton's laws, but individually they move randomly, each with different rates, but with an average speed that does not change with time. The molecules perform elastic collisions with each other, therefore both the linear momentum is conserved as the kinetic energy of the molecules. The gas is considered pure, in other words all molecules are identical. The gas is in thermal equilibrium with the walls of the container. As part of the kinetic theory of a gas pressure is explained as the macroscopic result of the forces involved by collisions of gas molecules with the walls of the container. The pressure can thus be defined with reference to the microscopic properties of the gas. It is generally believed that there is more pressure if the particles are in the solid state, if they are in liquid state is minimal distance between them and finally if you are in the gaseous state are far apart. Indeed, for an ideal gas with N molecules , each moving mass m with a random speed average content in a cubic volume V of the gas particles impacting with the wall of the container in a manner that can be calculated in a statistical manner exchanging momentum with the walls in each shock and effecting a net force per unit area that is the pressure exerted by the gas on the solid surface. The pressure can be calculated with this formula: The equation above states that the gas pressure is directly dependent on the molecular kinetic energy. The ideal gas law allows us to ensure that the pressure is proportional to the absolute temperature. These two statements allow one of the most important statements of the kinetic theory: The average molecular energy is proportional to temperature. The proportional constant is 3/2 is the Boltzmann constant, which in turn is the ratio of the gas constant R between the Avogadro number. So in a few words, the kinetic theory is a physical theory, based on a few facts: The density of the gas is very small. Individually molecules move randomly and at different speeds, which increases or decreases while the temperature and the movement causes them from hitting each other, increasing the pressure when striking more times. The cohesive forces or intermolecular forces in gases are almost nil. If all of the molecules forming the gas are identical, is said to be a pure gas. Bibliography: http://www.chm.davidson.edu/vce/kineticmoleculartheory/basicconcepts.htm http://en.wikipedia.org/wiki/Kinetic_theory http://www.sparknotes.com/chemistry/gases/kinetic/summary.html http://hyperphysics.phy-astr.gsu.edu/hbase/kinetic/kinthe.html

Sigmund Freud and Everyday Use :: Everyday Use essays

Sigmund Freud and Everyday Use Sigmund Freud is best known for his development and use of psychoanalysis. The theory of psychoanalysis focuses on the concept of how our unconscious thoughts, feelings, and emotions play an active role in our daily lives. The id, ego, and superego are the three mental zones that encompass our psyche. Each zone has a specific function: The id functions on the pleasure principle; the ego on the protection of the individual; and the superego on protection of society. The degree of which each zone has been developed can be broken down and then analyzed. These three zones can be visualized by imagining a pie cut into three slices. Every individual is composed of different amounts of each mental zone. The ultimate goal is to achieve the perfect balance of the three areas by understanding how each area works alone and contributes to make the whole. In the short story "Everyday Use" by Alice Walker, Dee's actions are clearly attributed to her over and under development in specific mental zones. Dee, rather Wangero as she prefers being called, suffers from an overdeveloped id, a distorted sense of ego, and an underdeveloped superego. With this degree of pull and tug, misunderstandings are a common experience between Dee (Wangero) and her peers. The id is the main energy source for the psyche. The id " '...knows no values, no good and evil, no morality' " (HCAL 130); it functions on instinctual motives. Dee (Wangero) possesses a straightforward, rather blunt, disposition about life. Life is hers for the taking and she dares anything to stand in her way. She takes on the attitude that the world was created to satisfy her. Since the world gave her books to read, she expected the world to listen to her read; because the world giving her clothing options to choose from, she expected the world to respect her choices; in changing her name, she expected the world to honor this change. Her id was overdeveloped because she acted on instinctual sources rather than moral for her decisions. The overdeveloped id frequently appears when the self-centered, self-serving side of her become more prominent than her outward orientated, selfless side.

M•A•C (Makeup Art Cosmetics) Essay

Today, the cosmetic industry is a very innovative and competitive industry where product innovation and brand image is the key to success. One of the world’s cosmetics leading brands nowadays is M†¢A†¢C, standing for Makeup Art Cosmetics. The purpose of this essay is to present M.A.C’s branding strategies and it differentiation to the competitors. Brand Overview Makeup Art Cosmetics or M†¢A†¢C is one of the world’s fastest growing cosmetic brands. M.A.C’s creation was first in 1984 by two men, Frank Angelo, a successful businessman of a salon’s chain in Toronto, and Frank Tosken, a seasoned makeup artist and photographer. At first M.A.C was only used among the professional makeup artists. Then, by word of mouth, it spread to the public. After that, in 1994, M.A.C was purchased by the Estee Lauder who owns many of the world’s popular cosmetic brands, and headquartered in the United States in New York and in Canada, Toronto has the largest branch. M.A.C continues to be a testimonial brand, which is specialized for eyes, lips, face, skincare products, nails, brushes and fragrance. Brand Management M†¢A†¢C sells cosmetics of high quality that is intended for professional as well as everyday users, who are seeking for colorful, fashionable and creative makeup products. One of M.A.C’s brand personality traits is cosmopolitan, which has positioned itself for individuals of every color, race and ethnicity, which is reflected via its motto: All ages, all races, all sexes, all M.A.C. This brand is typically sold in high-end department stores. They also have their own stand-alone stores, as well as an online shop. Brand Differentiation The brand is very popular because of its delicate texture, artistry, creativity, durability and huge choice of colors from pale nudes to bright colors. The products are also very well tolerated on every skin type and its items are also suitable for women with sensitive eyes (MAC, 2007). The prices of the M.A.C cosmetics are comparable with other high quality world cosmetic brands. M.A.C is now part of the international authority of the production and marketing of high-quality skin care, cosmetics, perfume and hair care products Lauder COS. Consumers are a young and fashionable people. Lesson Learned I have learned the importance of branding and brand management from the course. Brand is very essential for all products and services. It can tell not only a name, sign and symbol of the goods and services of the sellers, but it can also be a competitive advantage for manufacturer, when consumers trust in the products and services. For consumers, brand is a symbolic device or signal of quality, which can refer to a promise and bond with maker of product(s) in every industry. With true creative, artistic and colorful make-up products, the brand â€Å"Makeup Art Cosmetics or M†¢A†¢C† is one of the world’s trustful products which has a successful brand management, positioning and differentiation. [pic] [pic] Reference 1. http://www.maccosmetics.com 2. http://www.holypod.net/tag/make-up-art-cosmetics/ 3. http://www.enjoy-your-style.com/mac-cosmetics.html

Carnival Cruise Lines - 1302 Words

Carnival Cruise Lines is a British-American owned cruise line based in the Doral suburb of Miami, Florida (Carnival Cruise Lines, n.d.). The company offers vacations that appeal to a wide range of lifestyles and budgets. Carnival was founded in 1972 as an independent company by Ted Arison. The cruise line company became known as the world’s most popular cruise line and in 1987 it made an initial public offering of 20 percent of its common stock. The public offering provided the company with an influx of capital that allowed the company to begin expanding through acquisitions. The company formed Carnival Corporation plc in 1994 and Carnival Cruise Lines became its flagship brand (Mission History, 2010). Carnival Corporation has acquired†¦show more content†¦The hybrid structure is under Carnival Cruise Lines which is only one of the brands under Carnival Corporation plc. The corporation doesn’t have a long hierarchy of authority instead it has a few layers of corporate officers and board of directors (Officers, 2010). There are six corporate officers that consist of executive, operating and financial officers, as well as vice presidents of shared services for the multiple brands, general counsel and controller for the corporation. The cruise line only has one executive officer. Gerald R. Cahill is Carnival Cruise Lines’ only president and chief executive officer except for the executives over the Australia and UK divisions. Majority of the company’s employees are shipboard. There is a one-to-three ratio of staff to passenger on every carnival ship, ensuring excellent customer service. Carnival has a horizontal communication amongst the six corporate officers and board of directors. Corporate governance extends from the ship, through the operating lines and senior corporate management to the board of directors. *Carnival is a profitable company and is now the leader in the contemporary cruise sector. The line has launched a $250 million enhancement program on its eight fantasy-class ships. The enhancement will include installation of a water park on board, an adult-only retreat, tropical-themed mid-ship pool area, and other innovative features. Carnival’s formerShow MoreRelatedCarnival Cruise Lines Of Carnival872 Words   |  4 PagesCarnival Cruise Lines is one of the most profited and vacationed cruise line. All over the world, tourists venture this billion-dollar cooperation and have never thought their business strategy to keep them profitable every year. With all the fun it comes, it has a big price tag to operate these liners. But, their current strategy will eventually decline if the cooperation does not implement new ways to keep the company successful. In the recent years, the Carnival was a successful cruise linesRead MoreCarnival Cruise Lines604 Words   |  3 Pagescontributed to the growth of cruise lines are that they took place on the open sea. The possibilities for passengers were endless. It was normal for people to travel by boat for business or as a job, but to travel on a cruise line for vacation on the open sea made the idea of it all exciting and intriguing. Another factor is that the ports that all the cruise lines were embarking from led to a mass market. Another factor that contributed to the growth of the cruise-line industry would be the beginningRead MoreCarnival Cruise Lines Essay2733 Words   |  11 PagesCarnival Cruise Lines: Exploring a Sea of Global Opportunity Carnival Cruise Lines is one of the most successful cruise lines in the world. They have taken an industry that once only catered to the elite and turned it into a possibility for people of varying economic means all over the world. In their quest to provide a service with mass appeal, Carnival has become the very definition of international business. The cruise line industry has seen a substantial amount of growth in the lastRead MoreExecutive Summary : Carnival Cruise Lines1952 Words   |  8 PagesExecutive Summary Carnival Cruise Lines is the leading company in the cruise travel industry. Currently, the company is planning to run a marketing campaign in the state of Texas. The campaign features a family cruise trip lottery draw, targeting at wealthy young families. To determine the most appropriate areas in Texas to successfully run this campaign, we conducted a geo-demographic analysis on all Texas zip codes. This report shows our analysis procedures and the final areas we chose. In thisRead MoreCarnival Cruise Line Case Study1584 Words   |  7 PagesManagement 479 10 October 2014 FINAL EXAM: Carnival Cruise Line Case Study Carnival Cruise line has done a tremendous job â€Å"staying afloat† during the past recession where vacations and luxury items have suffered. Currently trading on the New York Stock Exchange (NYSE) at $35.51 per share with a total volume at 6.2 million, this global cruise lines is one of the largest vacation companies in the world. With multiple cruise brands under the Carnival umbrella, Carnival has diversified globally and provenRead MoreCarnival Cruise Lines Case Analysis Essay1264 Words   |  6 PagesCarnival Cruise Lines is the largest cruise company in North America and carries more than 60,000 passengers a week. The Carnival experience is the standard against what past cruisers judge their later cruise experiences. Carnival has captured the fun psychographic and has a strong reputation for an enjoyable, relaxed cruise. Furthermore, Carnival has a strong market expansion strategy for selling the mass-market cruise category and first-time cruisers. They have a clear v ision and knowledge aboutRead MoreCruise Marketing Strategies of Carnival Cruise Lines and Thomas Tui2353 Words   |  10 Pages209AMG Tourism Marketing 1 Cruise Marketing Strategies of Carnival Cruise Lines and Thomas TUI Monisha Chauhan 3093632 This report will identify the cruise marketing strategies of Carnival Cruise Lines and Thomson TUI in the UK. The report will be comparing each company to the other and how well each company is performing throughout the years gone by. Assessment of their positioning and pricing policies also will be acknowledged. It will also review theRead MoreCarnival Cruise Lines: Exploiting a Sea of Global Opportunity1093 Words   |  5 PagesEdition Carnival Cruise Lines: Exploiting a Sea of Global Opportunity. Summary: The case has given us the definition of Cruise, as well as the history of Cruise. Nowadays, there are 2 biggest companies: Carnival and Royal Caribbean nominated the Cruise Industry with total of 72% of the market. By far, Carnival is the bigger than Royal Caribbean. Furthermore, the case goes deeper about the company – Carnival; for example; history, business background and business potential of Carnival. Carnival hasRead MoreCarnival Cruise Lines: Long and Short Term Strategies Essay8254 Words   |  34 PagesCarnival Cruise Lines: Long and Short Term Strategies Contents Contents 2 History of the Carnival Corp 3 Mission and Vision Statements 5 SWOT Analysis 6 Business Ethics for Carnival Cruise Lines 8 Social, Cultural, Demographic, and Environmental Forces 10 Social Forces 10 Cultural Forces 10 Demographic Forces 10 Environmental Forces 11 External Forces 11 Economic forces 11 Government, Legal, and Political Forces 13 Internal Operations Strengths and Weaknesses 16 ManagementRead MoreCarnival Cruise Lines: Increasing Sales Team Efficiency Through Lead Scoring and Ivr2288 Words   |  10 PagesCarnival Cruise Lines: Increasing Sales Team Efficiency Through Lead Scoring and IVR Table of Contents Introduction 3 SWOT Analysis 4 Lead Scoring 7 Interactive Voice Response 8 Conclusion 9 References 11 Introduction Carnival Corporation amp; PLC is the world’s largest cruise ship operator, comprised of 100 cruise ships representing 10 cruise lines. The combined companies serve approximately 10 million guests per year, with sailings from ports in North America, Europe and

Convicted Child Killer Darlie Routier Guilty or Railroaded

Darlie Routier is on death row in Texas, convicted of the murder of one of her two sons, Devon and Damon Routier, who were killed in the early morning of June 6, 1996. The media coverage of the murder investigation depicted Routier as another psychopath or heartless mother whose children were getting in the way of her lifestyle, so she killed them for money. Thats also how books such as Precious Angels by Barbara Davis, and the prosecutors at her trial portrayed Darlie Routier. Most found it believable in the aftermath of the Susan Smith case two years earlier. Since her conviction, Darlie and her family have learned a whole lot more about the legal system and have presented a far different picture than was originally shown by the press. Even Barbara Davis changed her mind about the case and added a chapter to her book disputing the prosecutors case. Read both sides and decide for yourself if this young woman is the she-devil portrayed by the prosecutors and press, or a woman naive of the inner workings of the legal system. Darlie and Darin Routier Darlie and Darin Routier were high-school sweethearts who married in August 1988, after Darlie completed high school. By 1989, they had their first boy, Devon Rush, and in 1991, Damon Christian, their second son was born As their family grew, so did Darins computer-related business and the family moved to an affluent area known as Dalrock Heights Addition in Rowlett, Texas. Life was going well for the Routiers and they celebrated their successes by surrounding themselves with expensive items such as a new Jaguar, a cabin cruiser, lush furnishings, jewelry, and clothing. After a few years of living an affluent lifestyle, Darins business began to falter and with it came financial problems for the couple. Rumors began that the couples relationship was in trouble and there was talk of extramarital affairs. Friends said Darlie, obsessed with her appearance, reportedly had little patience for the children. Despite the rumors, on October 18, 1995, the couple had their third son Drake, after which Darlie experienced postpartum depression. Desperate to lose the weight she had gained during pregnancy she began taking diet pills which failed to help and contributed to her mood swings. She confided to Darin about having suicidal thoughts and the two began talking and reviewing their future. Things were looking fixable for the young couple. But with this hopeful period was cut short by a tragedy  that no one could have predicted.   The Murder of Devon and Damon Around 2:30 in the morning on June 6, 1996, the Rowlett Police received an emergency call from the Routier home. Darlie was screaming that she and her two boys had been stabbed by an intruder and her boys were dying. Darin Routier, awakened by the Darlies screams, ran down the stairs into the family room, where just hours before he had left his wife and two sons lying by the television. Now, as he entered, all he saw was the blood-soaked bodies of his two sons and his wife. Darin tried to save Devon, who was not breathing. As reported by Barbara Davis, Torn between two sons, the horrified father momentarily panicked, then made the decision to begin cardiopulmonary resuscitation on the son who was not breathing. Darin placed his hand over Devons nose and breathed into his childs mouth. Blood sprayed back onto the fathers face. Damon, with deep gashes in his chest, struggled for air. The house filled with paramedics and police. The paramedics began trying to save the children as the police searched the home for the intruder who Darlie said had run in the direction of the attached garage. Policeman David Waddell and Sergeant Matthew Walling noted a bloody knife on the kitchen counter, Darlies purse and expensive jewelry lying near it, a slash in the screen of a window in the garage, and splattered blood on the floor. The medics were unable to save either child. The knife thrusts left deep gashes in the boys chests and punctured their lungs. Gasping for air, they both suffered horrible deaths. Darlies wounds—more superficial and not life-threatening—were temporarily patched up while Darlie told the police of the horrific events that unfolded just an hour earlier. Darlie Routier stood on her porch in her blood-soaked nightgown and told the police what she remembered about the attack that had just occurred to her and her two sons. She said that an intruder had entered their home and mounted her while she slept. When she woke up, she screamed and fought with him, fighting off his blows. She said he then fled toward the garage and that was when she noticed her two sons who were covered in blood. She said she had heard nothing while they were being attacked. She described the intruder as medium-to-tall height, dressed in a black T-shirt, black jeans, and a baseball cap. Darlie and Darin were then taken to the hospital and the Rowlett Police Department seized the house and began their investigation. Within 11 days of the murder of Devon and Damon, the Rowlett Police Department arrested Darlie Routier, charging her with capital murder of her sons. The prosecutor’s case against Darlie was presented with these key issues: Coroner Janice Townsend-Parchman testified that the boys wounds were savage and deep, but described Darlies as hesitation wounds, possibly self-inflicted.Paramedic Larry Byford said Darlie never asked about the condition of her children when she was in the ambulance on the way to the hospital.Charles Hamilton, a fingerprint expert who examined the scene, said that the only prints found belonged to Darlie and her children.Tom Bevel, a blood expert, testified that the blood on Darlies nightshirt belonged to her sons. It had been sprayed on her and he suggested that this could happen as she raised her arms upward in a stabbing motion.Nurses from the hospital testified that Darlie did not demonstrate grief towards the loss of her sons. They claimed she seemed more concerned with making a point to say she picked up the knife off the kitchen floor, which put her prints on the knife.Also mentioned was the blood found under a vacuum cleaner and blood spots on the cleaner itself, indicating t hat the vacuum cleaner had been placed there after the crime was committed.Charles Linch, a trace-evidence expert, said it was impossible for an intruder to leave that scene without a trail of blood. There was no blood found outside the Routier home.FBIs special agent Al Brantley testified that the window screen that was cut could have merely been removed by an intruder. Also that Darlies expensive jewelry had been left untouched, discounting robbery as a motive. As to the motive being rape, he said that a rapist would have used her children as leverage to get her to submit, not killed them. And finally, he addressed the savagery of the stabbing of the boys and said that in his opinion, it was a personal attack done with extreme anger, not by a stranger. Darlie took the stand against the advice of her counsel. They asked her why she told different versions of the story to different policemen. They asked about her dog, which barks at strangers but didnt bark when the intruder entered her home. They asked her why her kitchen was cleaned but under testing showed remnants of blood all over. To most of the questions, Darlie answered that she didnt remember or didnt know. The jury found Darlie Routier guilty of the murder and sentenced her to death. The prosecutions case against Darlie Routier was circumstantial and based on experts who theorized about evidence collected or viewed at the crime scene. The prosecution did what it set out to do, which was to get the jury to find Darlie guilty of murder, but was all the evidence shown to the jury? If not, why wasnt it? Websites that support Darlie Routiers appeal list many issues and facts that have come to light after her trial that, if true, would appear to provide enough evidence that a new trial would be appropriate. Some of those issues include: The attorney that represented Darlie Routier at trial had an apparent conflict of interest because he reportedly had a pre-arrangement with Darin Routier and other family members not to pursue any defense that could implicate Darin. This attorney allegedly stopped key experts for the defense from completing forensic examinations. Other areas of concern which were never brought to the attention of the jury include the pictures of Darlies cuts and bruises on her arms which were taken when she was hospitalized the night of the murders. At least one juror told reporters he would never have voted to convict if he had seen the photographs. Bloody fingerprints have been found that do not belong to Darlie, Darin, the children or any of the police or other people in the Routier house the night of the murder. This contradicts testimony given during her trial that there were no fingerprints found outside the home. Questions Her Defense Team Want to Be Answered A bloody fingerprint was found on the living room table. Who does it belong to?There was a bloody fingerprint on the door of the garage. Who does it belong to?Darin Routiers jeans had blood on them. Whose blood is it?A pubic hair was found in the Routier living room. Who does it belong to?How did the blood on Darlies nightshirt get there and whose is it?Did the police get debris on the knife in the kitchen while investigating the murder or did it come from the screen door? Darin Routier has admitted to trying to arrange an insurance scam, which included someone breaking into their home. He has admitted that he had begun the initial steps to arrange a break-in, but that it was to be done when no one was at home. No jury has heard this admission. The incriminating Birthday Party film that was viewed by the jury showed Darlie dancing on the graves of her son along with other family members, but did not include the filming of the hours previous to that scene when Darlie sobbed and grieved over the graves with her husband Darin. Why was the additional footage not shown to the jury? Neighbors reported seeing a black car sitting in front of the Routier home a week before the murders took place. Other neighbors reported seeing the same car leaving the area on the night of the murders. Were these reports investigated by police? Investigators during her trial invoked their fifth amendment rights against self-incrimination during cross-examination, preventing the defense from rebutting their testimony. What did these investigators fear by being cross-examined? There was some discussion about the police not protecting the evidence as they collected it which could have possibly damaged its origins. Did this really occur? More Questions That Need Answers The screen which investigators reported to the press as being cut from the inside was later proven in court to be cut from the outside.When the paramedics arrived at the scene they said that Darin Routier was outside, but Darin was inside trying to save his children. Who was the man outside?Was the testimony from the nurses in the hospital coached and rehearsed in mock trials by the prosecution prior to their testimony, as it has been reported?The surgeon who operated on Darlie said that the cut in her neck was 2mm of the carotid sheath but was superficial to the carotid artery. The necklace she was wearing was damaged as a result of the wound but it also blocked the knife from going deeper into her neck. Did the jury get a clear understanding as to the seriousness of her wounds?Was there an improper read-back of testimony to the jury by the court reporter, due to mistakes she made in the transcript?The prosecution has reportedly refused to provide access to any evidence in their cus tody in the case. Why is it not readily available to all interested parties?The advancements in DNA testing could put many of these questions to rest. Why is there such a reluctance to do the testing?Some writers who have interviewed Darlie Routier have decided to help her fight to get a new trial. Since reporting their opinions on her situation, they report that their ability to visit her has been blocked or made so inconvenient that little can be accomplished.

Communication and Friendship - 1593 Words

The movie being analyzed is the Sandlot. The relationship between the two main characters is a friendship, which begins with one boy who is desperate for friends and another who is searching for The Sandlot’s last teammate. The friendship between Benny and Small’s is an accurate depiction of the development of friendship in real life. In the movie, Scotty Smalls (Smalls) moves to a new neighborhood. One of his new neighbors happens to be the best baseball player in the neighborhood, Benny, who eventually teaches Smalls how to catch and throw so that the team has a ninth player. What begins as filling a baseball position eventually leads to a strong bond between the two main characters. Throughout the summer, the team plays baseball, goes†¦show more content†¦By running over to Smalls in the outfield, the space between them becomes more personal and intimate, which shows Smalls that he has a friend and someone to help him and be on his side. The boys on the team display their disappointment with Small’s through kinesics, which is a nonverbal form of communication that uses body language (Adler, Rosenfeld, Proctor, 2013, p. 191). Instead of encouraging the team’s laughter, Benny decided to run to Smalls where Benny said, â€Å"Just stand there and stick your glove out in the air, I’ll take care of it† (Evans, 1993). This scene depicts a significant development in their friendship. Adler, Rosenfeld, and Proctor II describe that having a concern for others and the motivation and attitude to develop a friendship is key concept for understanding people from other cultures (p. 48). Benny does show genuine concern for Smalls lack of confidence about baseball and is trying to make it easier for him because he does not want Smalls to feel incompetent. Benny has taken huge initiative at this point because he is going against the social norm that is set in place by the baseball team. Benny goes against the social image that the other boys have determined by befriending Smalls. This is an example of social comparison, which is how â€Å"we form our self-image† (Adler, Rosenfeld, Proctor, 2013, p. 69). Benny goes against theShow MoreRelated The Importance of Interpersonal Communications in a Friendship1493 Words   |  6 Pagesbox. Although it hasn’t always been a smooth road for us we still remain friends to this day. Regina and I were neighbors for several years and in that time our friendship strengthened and didn’t seem like anything could break it. It was in our getting older and need for exploration that slowly initiated the fissure in our friendship. We began not seeing eye-to-eye on subjects that we used to agree on when we first met. I would find myself looking for companionship in other friends instead ofRead MoreHow Adolescence Should Be Given Opportunities For Communication Among Individuals From Different Cultures1399 Words   |  6 Pagesintercultural friendships in a nation that continues to grow increasingly diverse. This paper explores five published articles pertaining to communication among individuals from different cultures. More specifically focusing on intercultural friendships and the importance of creating opportunities for communication across cultures in adolescents. This paper recognizes a study by the University of Wisconsin, Madison Institute for Research on Poverty that focuses on the effects of communication among childrenRead MoreCross Sex Friendship Essay1488 Words   |  6 PagesRelationships with others in our lives and it is very important to many people. An awful relationship understood is a cross-sex friendship a conflict, intimacy, self-disclosure, and communication style within them. 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Report for Frank Burgess

Questions: Prepare a report for Frank Burgess that addresses the following: a) The purpose of a product costing system. b) Preparation of a Schedule of Cost of Goods Manufactured and Cost of Goods Sold. (The schedules may be in the appendix). Explain why some items have been excluded from the schedules. c) Complete the T accounts and determine the following: i. Work in Process at the end of April; ii. Raw materials purchased in April; iii. Overhead applied in April; iv. Cost of Goods sold in April; v. Raw materials used in April; and, vi. Over or under applied overhead in April. d) Discuss how overheads can be over or under applied and how the company should deal with the over or under application. e) Evaluate whether ABC should be introduc. Answers: Introduction The report is prepared by the New Age Caravan Company. The company has been undergoing stringent technical constraints where the accidental fire affected the accounting data of the company. The company does not have a professional accountant and the report is intended for the cost information of the company. The report focuses on estimating and calculating the product cost and the cost per unit at each process. The incomplete ledger accounts are prepared for the company and the evaluation of activity based costing is done as an alternative to traditional costing method. a) Purpose of product costing system Product costing system is a combination of techniques that evaluates the cost of product of the organisation and provides timely data about the cost per unit of products for effective pricing and planning strategies employed by the company. It assists in a valuation of stock and helps in controlling production activities and lends notable help for preparing a financial statement. The purpose of product costing system is to provide a bird's eye view and strategic analysis of products of the organisation Product costing system underlines the complete procedure that is required during production activities. It underlines the study and evaluates the complete list of the data relating to the cost of a product and undertakes to deal with new and extra costing features. It provides in-depth study of billing and routine procedures of the materials. It creates the comprehensive understanding of the costing procedure of a product. It creates simulated cost and also deals with obsolete and frozen cost (Figge and Hahn 2013). Product Costing helps in computation and analysis of the cost of goods manufactured and the cost of goods sold for every unit of a product. It holds key importance since it sheds critical light about the operational activity of the organisation. It provides vital knowledge for a process called as roll up of cost. Product costing undertakes the breaking down of the cost to provide additional and cohesive knowledge about the cost of a product and the value added at each step of the production activity. It allows the user of such information to understand how the cost of a product is changing at each level and how organisations are operating, which causes the changes of cost at each level (Dai and Zhi 2015). The process of product costing helps in achieving the understanding of the optimum level of cost. Over production and under production are extreme cases for any organisation, which casts its evil on the production through adverse conditions leading to a decline of profitability. It allows the cost of goods manufactured to be optimum by employing costing on a comparative basis. This synchronisation is possible through "product cost controlling" and the information system existing in the organisation. Product costing is an effective analytical tool for profit evaluation and update on pricing equilibrium. It undertakes to highlight the efficiency of the production process and points the advantage, which the organisation possesses regarding production process. It, however, also depicts the shortcoming in the production process and raises the potential red flags for the organisation regarding production process (Bjrnenak 2013). b) Schedule of cost of goods manufactured and cost of goods sold i) Schedule of goods manufactured Opening balance of raw materials 12000 less: losing the balance of raw material (12000) Material transferred to production 180000 Direct Labour 182000 Manufacturing overhead Depreciation of factory building 8000 Depreciation of factory equipment 16000 Factory Insurance 14000 Repairs and Maintenance 8000 Land tax 4500 Indirect labour 118000 156000 total Manufacturing cost 518000 Add: opening work in progress 4500 Less: Closing Work in Progress (33500) Cost of goods manufactured 489000 Notes: Predetermined overhead rate = Annual overhead costs/ Annual direct labour hour = 1,800,000/ 60,000 = 30/ unit Direct labour hour for April = 5200 hours. Applied overhead = 5200* 30= 156,000 Actual overhead = 168,500 ii) Schedule of cost of goods sold Particulars Amount Amount Opening balance of finished goods inventory 11,000 Add: Cost of goods manufactured 489000 Less: Closing balance of finished goods inventory 16000 Cost of goods sold 484000 Certain items have been excluded from the schedule. The company's account section suffered because of the fire and certain information was not traceable. However, on completion of the schedule, it can be observed that the company follows the under application of overhead, where the manufacturing overhead is lower than the actual overhead. The cost of goods manufactured was fixed at 489,000. c) Determination of T account Raw materials a/c Particulars Amount Particulars Amount To balance b/f 12000 By cost of goods manufactured a/c 180000 To creditors a/c 180000 By balance c/d 12000 192000 192000 Accounts Payable a/c Date Particulars Amount Date Particulars Amount 1-Apr To balance b/f 12000 By purchases a/c 184000 To bank a/c 180000 30-Apr By balance c/d 8000 Manufacturing overhead a/c Amount Date Particulars Amount 168500 By Applied overhead 156000 By Cost of Goods Sold 12500 168500 168500 Finished goods a/c Amount Date Amount 11000 484000 489000 30-Apr 16000 500000 500000 WIP a/c Date Particulars Amount Date Particulars Amount 1-Apr To balance b/f 4500 By Finished Stock of Goods 460000 To Cost of Good Manufactured 489000 30-Apr By balance c/d 33500 493500 493500 Cost of goods sold a/c Date Particulars Amount Date Particulars Amount To cost of goods manufactured 489000 By goods available for sale 460000 To manufacturing overhead 12500 30-Apr By finished goods c/d 33500 To opening balance of finished goods 11000 30-Apr By balance c/d 0 512500 512500 d) Over applied and under applied overhead Over applied and under applied overhead arises due to the process of standard costing approach. Over applied and under applied overhead arises when organisations employ the rates of overhead on the estimation basis. This could lead to a curbed figure of the overhead figure. In the case of under applied overhead, the applied overhead value is lower than the actual value of the overhead that the company incurs during the operational process. The difference between the over and under application overhead is the under application overhead. Many organisations employ the under application of overhead, to curb and deflate the cost figure. This leads to a hike of profitability for the organization. The predetermination of the overhead rates is the sole cause of such deviation, which the company employ during the production process (DRURY 2013). On the other hand, many organizations employ over application of overhead. In this case, the actual value of the overhead is lower than the applied value of the overhead of the organization. The deviation between the two overhead is the value of the over application of the organization during the accounting year. This practice is undertaken by organizations to curb the profitability of the organization and show an inflated figure of the cost of the organizations. This method is employed to avoid taxes by showing deflated figure of profits. It also functions on the lines of predetermined rates of overhead and the estimation of the overhead rates causes the deviation between the actual value of the overhead and the applied value of the overhead. Either case of the overhead does not depict the true image of the overhead employed by the company (Clinton and White 2012). Its a case of extremities on the part of the company, where in one case the overhead is allocated excessively and the o ther case depicts the allocation inadequately. Spending on overhead cost needs proper control procedure and competency of accountants and personnel. Lack of competency and control on the part of the personnel lead to a situation where over an application and under application of overheads take place. Another reason of how under and over application of overhead takes place is because the overhead includes a certain portion of fixed cost, which does not increase in the same proportion as the variable cost of the direct labour or machine hours. There are certain points, which an organization needs to follow in case of over applied and under applied overhead. Theoretically, it can be inferred that the over-application and under application are caused due to the predetermination of rates. Therefore, the overhead application amount should apply to each item of the account, instead of the total account balance. But in practice, this is not followed. The application is carried out on the complete account balance. When the amount of application is insignificant, then the company offsets the amount with the cost of goods sold. In the case of significant application of overhead, the amount can be diffused among work in progress inventory, finished goods inventory and the cost of goods sold (Figge and Hahn 2013). The company can employ alternative measures like theoretical capacity measures, where the utmost capacity of an activity is measured against a standard time. It includes the future and historical data of production and cyclical trend in the economy. It ignores a factor like a machine breakdown and other factors leading to hindrances in operation. It produces results that cause the actual and budget cost to be near to each other. This leads to product cost being less deviate from the actual cost. This causes less deviation in the under and over application of overheads. This measure lends much more accuracy and in the product costing methodology and reduces the chance of risk and deviations (Messner 2015). e) Evaluation of Activity Based Costing More and more companies are approaching towards the adoption of Activity Based Costing technique. Many advantages and benefits are inferred from this costing technique. It is a method, which allocates the indirect cost and the total overhead cost based on the actual resources it consumes. This leads to the approximate evaluation of the overhead cost by the company. The company in the case study suffers from various issues of over and under application of overhead, which does not reflect the correct cost of the product and the profit in the financial statement of the company. The company in the case study has suffered significant losses due to fire and during the evaluation of the cost methodology, it was inferred that the under and over application of overhead had caused a significant problem for the company, which was needed to be dealt with it. This requires a customized environment of production, which assesses the indirect costs according to the resources and consumed and then th e true cost is depicted. It however, can be a challenging task for the company to employ this cost technique as it suffers from various benefits and demerits (Van der Stede 2016). Advantages The benefit of activity based costing can be traced from the fact that it improves the processes used in costing. It underlines and thoroughly detects all the processes that have an impact on costing and critically analyses it. In the longer run the overall processes can be evaluated and seen to be working effectively (Quinn 2014). Activity based costing calculates the costing of each overhead item by the actual resources it consumes. In such circumstances, it reflects the true and fair image of the cost of each item of overhead account. It assists the company in reducing and eliminating waste in costing process of overheads, which might give an inflated or deflated picture of the costing of the company. Activity is Based Costing technique initially removes waste from each item of the overhead process and then ultimately remove it from the business altogether (Messner 2015). Activity based costing is useful in identifying the true and approximate cost of each unit in the production process. This allows the company to identify the actual cost of the product and effectively apply price strategy in the sales procedure of the company. Price strategy of a company is a useful aspect to consider since it allows the company to understand cost and price strategy and the level of profit margin it can attain. It allows the company to employ better pricing strategies and marketing strategies, which is needed for the company (Leauby and Wentzel 2012). The activity based costing technique effectively allows the company to evaluate the cost and benefit between the cost techniques that the company uses. The concept of cost and benefit is an important aspect for the company to assess before applying any costing technique. Activity based costing allows the company to improve it business and overcome the loopholes of every facet of the operational activity. It helps in the functioning of the company and also improves the image of the company with working methodologies and principles, higher profitability and minimization of risks and wastes by the company (Parker 2012). Disadvantages The Activity base costing does suffer from certain shortcomings and loopholes. The company needs to evaluate these demerits as well to form a proper idea of the effectiveness of the costing technique. Activity Based Costing heavily depends on data and thus data is collected from many departments of the organization. The heavily reliance on data makes the technique heavily susceptible to deviations in case of untrue and misrepresented data. This is one of the shortcomings of the technique (Soin and Collier 2013) The period involved in activity based costing is long and therefore it involves a length period in the evaluation of cost as it carries an in depth analysis of the production process, employee action and also every aspect of the business (Parker 2012). The implementation and the cost of employing this technique is high. Therefore, the company has low wastage and therefore the high implementation cost might make it not prospective to employ thus costing technique. The activity based costing technique is not very effective if the over and under application of overheads is very high and very low. This leaves the business in a disadvantageous position. Therefore, it can be concluded that activity based costing requires careful and strategic evaluation before employing this technique. Conclusion On concluding the report it can be observed that the company has suffered a major technical hassle due to the fire, which caused the loss of accounts of the company. Certain information was traceable and the T account has been created using the schedule of goods manufactured and schedule of goods sold. The company follows the under application of overhead and the company follows standard costing method. Activity Based Costing has been the future plan of action as it holds certain benefits to the company. The purpose of product costing has highlighted the effective product costing process and the necessity to employ price strategy. Reference list Bjrnenak, T., 2013. 4. Management accounting tools in banks: are banks without budgets more profitable?.Managing in Dynamic Business Environments: Between Control and Autonomy, p.51. 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Qualitative management accounting research: Assessing deliverables and relevance.Critical Perspectives on Accounting,23(1), pp.54-70. Quinn, M., 2014. Stability and change in management accounting over timeA century or so of evidence from Guinness.Management Accounting Research,25(1), pp.76-92. Soin, K. and Collier, P., 2013. Risk and risk management in management accounting and control.Management Accounting Research,24(2), pp.82-87. Van der Stede, W.A., 2016. Management accounting in context: Industry, regulation and informatics.Management Accounting Research,31, pp.100-102. e) Evaluation of Activity Based Costing Reference