The Negative Effect of Cell Phones on Society Essay

A cell phone is an electronic device used for the mobile telecommunication i.e. mobile telephony, data transmission and text messaging. It is used over a cellular network of specialized base stations. It differs from cordless telephones, which offers telephony service only within a limited range i.e. within a home or an office. As the time passes it offers more and more advance features. A society is a social, economical or industrial infrastructure, made up of collection of individuals. Although the members of the society may be from different ethnic group or from a particular ethnic group yet they live together for their mutual benefit. From the mutual relationship between the members of the society, the effect of anything on individual†¦show more content†¦They buy more and more expensive mobiles only for fashion. The cell phones have very bad effect on the environment. The cell phones which are thrown away after not capable to work properly can badly affect our environment. The cell phones contain bio accumulative metals which become toxic over a period of time. The hazardous substances like cadmium, lead, nickel and mercury are present in cell phones which are capable of causing cancer and other fatal diseases if cell phones are not disposed properly. The use of cell phone is very dangerous for drivers while driving. The drivers are supposed to be alert and concentrated to their ambient surrounding. The use of cell phone catch their attention and make them less alert to their surrounding which can lead to serious destruction. The use of cell phone is more dangerous than the use of alcohol while driving. Because it took half a second longer for a cell phone users to react than a normal person and one third of a second longer than a persons in drunken condition. A cell phone is an electronic device used for the mobile telecommunication i.e. mobile telephony, data transmission and text messaging. It is used over a cellular network of specialized base stations. It differs from cordless telephones, which offers telephony service only within a limited range i.e. within a home or an office. As the time passes it offers more and more advance features. A society is a social, economical or industrial infrastructure,Show MoreRelatedNegative Effects of Cell Phone of Society1609 Words   |  7 PagesSteve Sheridan Professor Simakowicz 1st Draft Paper 13 April 2010 â€Å"Do Cell Phones Help or Hinder Society?† Times have changed tremendously in the last twenty five years in regards to how the world communicates with each other. The birth of new technology such as cell phones with internet capability, laptop computers, and even the recently released I-Pad has made communication with anyone outside of talking distance immediately accessible. Even though to many people this seems like a movement in theRead MoreBad Effects of Cell Phone on Society856 Words   |  4 PagesBAD EFFECTS OF CELL PHONE ON SOCIETY A report by the International Telecommunication Union (ITU) said there were about six billion cell phone subscriptions at the end of 2011-roughly one for 86 of every 100 people. Up to now, this number has continued to increase dramatically. This proves certainly that cell phone affects our society more strongly and more deeply in many aspects. No one can deny that cell phone is playing a very important and necessary role in our society because it not onlyRead MoreEffects Of Technology On Society s Society1246 Words   |  5 Pages Effects of Technology on Society Many years ago, historians believe the future would be an amazing technologically advanced place filled with robots and time traveling. But today no one seems to be shocked by all of the advancements (Negative Effects of Technology). The computers are controlling minds, and humans are acting more as robots than citizens. Over the last few decades, there has been a dramatic improvement in the development and use of technology. Workplaces have goneRead MoreNegative Effects of Cell Phones1731 Words   |  7 Pagestask easier. A cell phone is a type of technology that is a common thing to see in everyday life. The world and the people in it have gotten used to this technology. Cell phones are making the lives of an estimated two hundred sixty five million Americans (Natterson 103) and three billion worldwide (Natterson 103), easier. As useful as cell phones may be, there are negative effects in over using cell phones. Cell phone technology was first developed in the 1980’s, but cell phones became common inRead MoreTechnology: The Invention of The Cell Phone Essay1431 Words   |  6 Pagesimprove. It has given society an easier way to communicate with family and friends with one simple device, the cell phone. A cellular phone is the most common type of technology used by all groups of people including parents, teenagers, and even young children. The number of people who own a cell phone also continues to increase, causing a huge distraction on society. Cell phones seem to own a person as they depend on their phone for almost everything. Though the cell phone was invented for beneficialRead MoreMobile Phones And The Mobile Phone987 Words   |  4 PagesIn this day and age, it is almost impossible to not have a cell phone; the number of people who own a cell phone is growing every year. â€Å"At the end of 2011, there were almost 6 billion mobile subscriptions. That is a dramatic increase from 5.4 billion in 2010 and 4.7 billion mobile subscriptions in 2009† (International Tele - communications Union, 2011). With the introduction into society the cell phone established a convenient way to communicate between individuals, and they have also connectedRead More Impact of Technology on Family Life Essay901 Words   |  4 Pagesfamily life in our society. But I think the positive effects out way the negative ones. In this term paper I will focus on how cell phones, internet, and home security systems. These are only a few of the technology that has affected family life. I will first talk about the positive effects then I will explain the negative effects. Communication has had a big impact on family life in our society. Cell phones have become very popular in the past few years. One big cell phone that has beenRead MoreUse Of Cell Phones On Society934 Words   |  4 PagesUSE OF CELL PHONE has negative and positive to the society. The cell phone usage started in 1973. Motorola was the first company to produce cell phone. So they produced cell phone connected with the car, andpeople were using car cell phone primary for business, then companies were ab grading throughout the years. ‘Source ’google’. However cell phone usage become something that most of the younger generation are addicted to and use constantly. So it brought negative side of using cell phone. PeopleRead MoreCell Phone Effect on Society1526 Words   |  7 PagesClass Date Title How often do we see some people in society now a days on their phones? Whether this be to someone checking their Facebook or just messaging their friends to let them know where they are. How often could you witness to how they could cause accidents such as not paying attention when crossing the road, crime such as the increase in phones being stolen, or car accidents in the split second in which one is looking down at their phone rather than paying attention to what is on the roadRead MoreEffects of Modern Technology852 Words   |  3 PagesEffects of Modern Technology Today A popular argument in today’s society is whether or not technology has a negative or positive effect. Whether it is something you see on TV or in one’s own everyday life, it is more popular to see someone’s face focused on a phone screen rather than buried in a book. Over the past few decades, technology has been getting more popular as new developments arise. Not only are cell phones a main priority, but also computers, the internet and video games. Ever since

Succubus on Top CHAPTER 17 Free Essays

â€Å"Should I put up Lorelei Biljan’s posters now? Or wait until after E. J. Putnam’s gone?† I looked up from the invoices on my desk. We will write a custom essay sample on Succubus on Top CHAPTER 17 or any similar topic only for you Order Now I’d just reread the same line of numbers about five times without comprehending any of it, and I was having only a little better luck parsing Tammi’s question. I rubbed my eyes. â€Å"Why†¦would we wait?† She shrugged. â€Å"Dunno. Just seems kind of rude to be advertising one author during another one’s signing.† My mind moved slowly, probably because only 5 percent of it was actually here at the bookstore. The rest of my brainpower attempted to muddle through the disaster that was my life. â€Å"Um†¦no, it doesn’t matter. Put them both up. They’re only a week apart, and we want Biljan to get a fair shot at publicity too. Besides, I don’t think authors really get worked up over competition like that. They’re pretty low-key.† Tammi ran a hand through her short red hair. â€Å"I don’t know. They’re famous and artistic. Seems like that’s a bad combination. Temperamental and stuff. Not all writers can be like Seth. In fact, I bet when he gets angry enough about something, he could really let someone have it.† â€Å"Anything else?† I asked, a sharp note of dismissal in my voice. â€Å"Otherwise, just put up all the posters, okay?† She gave me a startled look and left the office. When the door closed, I put my head down on the desk and groaned. Tammi, in her blissful adolescent na §?te, had no idea how close to home she had hit. Like her, I too believed Seth could display a lot of anger if given enough cause. Like, say, his girlfriend cheating on him. True, Bastien had been right in saying Seth and I had loose definitions of â€Å"cheating,† but even I knew what did and did not qualify. There was no gray area here. No mutability. I had fucked up hard-core. I’d known it too, lying there in that unholy union with Bastien. After my sleepless night, I’d left him around dawn and took a cab back to Queen Anne, my body still aching. I hadn’t wanted to talk to him. He’d slept so heavily, he hadn’t heard me leave. No guilt weighed him down. But me? My cup of guilt was runnething over. Not only that, I still had to make the next decision in this mess: to tell or not to tell? That was what had really bothered me all day at work. The past was over; I could only worry about it for so long. My attention now focused on how to proceed with the future. Fortunately, Seth had worked from home today, which helped a little. He and I eventually had plans to meet up in the evening, but until that happened, I still had time to come up with something. Anything. Yet when I walked home at the end of my shift, I was no closer to an answer than I had been at the beginning of the day. Miserable, I pulled up a chair at my kitchen table and sat down with pen and paper. Aubrey jumped up on the table’s flat surface and lay down to watch me, half of her sprawling on the page. I slid her off and made the following list: DONT TELL SETH Pros: status quo resumes, he won’t be upset Cons: my own gnawing guilt, totally blowing the honesty thing I considered the list for a moment, surprised that neither the pro nor con side had more items. It was just that simple. Moving farther down the paper, I wrote up the reciprocal list. TELL SETH Pros: right thing to do Cons: admitting I’m an idiot, painfully emotional blowout, inevitable breakup, a literal eternity of heart-wrenching sorrow and regret I held the pen and looked back and forth between both lists. â€Å"This isn’t really clearing things up, Aubrey.† In an effort to relieve my frustration, I hurled the pen somewhere into my living room. She watched it sail off with interest and then darted off to confirm the kill. â€Å"What do you need to tell Seth?† â€Å"Jesus!† I yelled, practically jumping ten feet in the air. Carter had appeared out of nowhere and now stood beside the table, looking casual and laconic. He wore a black T-shirt over a gray thermal shirt and the same jeans I swear he’d had on for the last couple decades. â€Å"Don’t do that, okay? Knocking isn’t a lost art.† â€Å"Sorry.† He pulled a chair out and straddled it, so his long arms draped lazily over the back. Flipping his stringy blond hair out of the way, he gestured toward my list. â€Å"Didn’t mean to interrupt.† â€Å"You’re not,† I muttered, crumpling up the paper. I tossed that into the living room too, so Aubrey could have more to hunt. â€Å"Anything you want to talk about?† he offered. I hesitated. Of all the people I knew, only Carter had been a steadfast believer in Seth and me having a serious relationship. He was the only one who hadn’t treated it as a joke. In some ways, that might have made him a good confidante, yet it also disqualified him. I could not confess to the one person who had believed in me just how seriously I had messed things up in a weak moment. â€Å"No,† I said brusquely. â€Å"But I assume you have something to talk about.† He eyed me a moment, like he might push me on what I clearly held back, but then he let the matter go. â€Å"I have something for you.† He extended a balled fist. When he opened it, I found a small pouch lying on his palm. I picked it up and stroked the material. I had no idea what it was, but the cloth’s smooth texture felt like a flower petal. I started to open it. â€Å"Don’t,† he warned. His commanding tone instantly made me stop. â€Å"You’ll break the spell.† â€Å"What spell?† â€Å"The one that masks what’s inside the pouch. And the one that masks your immortal signature. â€Å" I nodded with understanding. I might not know what to do with my own love life, but immortal conspiracies I could follow. â€Å"To hide me and this from Alec’s supplier.† The angel nodded in return. I held up the pouch and waggled it at him. â€Å"So do I get to know what’s in there?† â€Å"It’s a†¦Ã¢â‚¬  He paused, not from a reluctance to tell me but to search for the right word. â€Å"It’s a dart, I guess. Or maybe†¦like, an arrowhead. But that sounds weird. Nah, let’s call it a dart. It’s only about an inch long. A dart that looks like a small wooden arrowhead.† â€Å"Um. Okay. Got it. And what do I do with this darting arrowhead thing?† â€Å"You pierce the other immortal’s heart with it.† â€Å"Whoa. Like†¦staking a vampire?† â€Å"Uh, not entirely. You’ll sort of have to see when the time comes. The key is to move fast. As soon as you open the pouch, he’ll know what you are and what’s in there. You don’t want to give him time to react because it won’t be pretty if he does. Act fast, and don’t second-guess yourself.† â€Å"How is a small piece of wood going to solve all our problems?† â€Å"It’s special wood,† he replied with a grin. â€Å"Oh, yeah, that explains everything.† â€Å"Are you close to meeting him?† â€Å"Terribly close, actually. I probably could have met him yesterday if I’d wanted. Alec was very keen on introducing us.† Carter frowned, turning this over in his mind. â€Å"Hmm. Odd.† â€Å"Should I be worried?† â€Å"No more worried than you already should be at the thought of attacking an immortal.† â€Å"But I’ll be fine if I just act fast and don’t overthink it, huh?† â€Å"Right. I imagine that’s pretty common for you anyway.† â€Å"Anything else I should know?† â€Å"Well†¦let’s see. Yeah. One thing. Don’t actually do it until there’s provocation.† â€Å"What?† I stared. â€Å"Being a bastard who pushes addictive substances that destroy mortals isn’t provocation enough?† â€Å"Oddly, no. You have to be threatened in some way.† Annoyed, I tossed the pouch onto the table. This was so typical of Carter and Jerome. A bizarrely complex scheme with ridiculous nuances and loopholes. â€Å"Threatened? How can he threaten me? He can’t unless†¦wait, he’s not an immortal who could kill me, is he?† â€Å"No, of course not. But he could make things very†¦uncomfortable for you. Anyway, there’s a lot of ways to threaten a person. If he hurts you†¦or you feel vulnerable†¦like he could abuse his power over you, then that’ll work. He’s a stronger immortal than you. Preying on you – especially when you belong to Jerome, so to speak – is a big no-no. You would be justified in protecting yourself. But, if you attack wantonly, you’ll get in trouble from the powers that be for targeting other immortals. You’ll also get us in trouble for arming you.† â€Å"This sounds kind of like entrapment.† â€Å"That’s an ugly word. Let’s just keep it in terms of self-defense.† â€Å"So, you think things are going to get rough enough that I’ll actually need self-defense?† He hesitated. â€Å"I don’t know. I just don’t know.† â€Å"Yeah, but then, if this guy’s perfectly nice and just sells me a stash of ambrosia, I can’t do anything? We’ve wasted the trip?† â€Å"Like I said, I don’t know. Really. But honestly†¦if they’re making it this easy to find him, I have to think something weird is going on. Just be careful, okay?† His face was all seriousness now. â€Å"You’re smart. You can pull this off.† â€Å"And I don’t suppose, at any point in this, you’re going to tell me who this guy actually is?† â€Å"I believe ignorance is bliss.† I threw my hands up, not knowing what else to say. Carter traded a few more jokes with me and then rose to go. Hesitating, he gave me a curious look. â€Å"You sure you don’t want to talk? You’ve obviously got something bugging you. â€Å" â€Å"I do. But I’ve got to deal with it on my own.† â€Å"Fair enough. See ya.† An eyeblink later, the angel disappeared. Seth showed up about an hour later, a little blue paint smudged on his face. â€Å"Terry and Andrea are painting the kitchen now.† I smiled at him, swallowing all the churning emotions within me. â€Å"How can you get so messy when you don’t even do the painting?† I found a washcloth and dabbed at his face in a fruitless effort to clean him up. Standing so close, I suddenly had a flashback to last night. His hands stroking my breasts. Feeling him inside of me, filling me up. Our bodies moving together. His lips parting slightly when he came. â€Å"It won’t come off,† I said abruptly, jerking away. â€Å"Oh. Okay.† I stayed moody and silent for the rest of the night, stiff and distant at any sort of touching. Seth picked up on the vibe right away and let me have my space. We walked a few blocks down the street to a theater that only showed Oscar nominees and artsy, independent films. We saw one of the latter, and I have to admit, it did take my mind off my love life, if only for two hours. Sitting at an Italian restaurant afterward, I let him draw me into a discussion of the film’s merits. It amazed me that my mouth could keep up with the conversation while the rest of me was in an entirely different world. Over and over, I replayed what had happened last night – and not just the sex part. I analyzed everything, the events that had led up to it. Why had I done it? What had made me give in? Had it really been an altruistic attempt to fix Seth and me by removing the temptation? Had it been an aching desire to take comfort in Bastien? Or, most likely, had it been something selfish on my part? A burning desire to touch what I wasn’t supposed to have – not because it might help our relationship, but because I just wanted to do it. I had wanted that pleasure. I had craved his body and simply gave in to the hedonism I longed for. I was a creature of hell, after all. I had observed before that we weren’t exactly known for our self-control. Yet none of that changed the fact that it had happened. It had happened, and I had to do something about it. Or†¦did I? Seth sat across from me, looking happy and content as we talked. Ignorance really is bliss sometimes. I thought back to the lists. If he never found out, the truth couldn’t hurt him. We could go on as we had. The only problem would be that I knew the truth. I had to live with this betrayal, not only of our physical relationship but also of our attempts at honesty and openness. One more entry on the list of dark and nasty secrets I already kept. â€Å"You with me, Thetis?† he asked suddenly. â€Å"Huh?† He gave me a small, sweet smile and moved his hand over to hold mine. I squeezed it back. â€Å"You look like you’re miles away. â€Å" I gave him a half-smile in return. Apparently I wasn’t as subtle as I thought. I looked at him, studying those beloved features, and shook my head. I couldn’t do it. I couldn’t tell him. Not yet. â€Å"Just tired,† I lied. We shared a dish of gelato and then returned to my apartment. We had just set up the Scrabble board when I felt immortal signatures approaching. I groaned, not wanting to deal with this. â€Å"Hail, hail, the gang’s all here.† Seth looked puzzled until we heard the knock at the door. I opened it, letting in Hugh, Peter, Cody, and Bastien. â€Å"You are alive,† said Peter cheerfully, smothering me in a hug. â€Å"We tried calling you tonight.† â€Å"And I’ve been trying to get a hold of you all day,† added Bastien pointedly. I was perfectly aware that he had called me many times. I had purposely not answered my phone. â€Å"Sorry,† I said to all of them. â€Å"Hey, Seth,† said Cody, clapping the writer on the back. The vampire and the rest of the immortals spread themselves out around my living room like they lived there. I gave their giggling and careless behavior a withering glance. â€Å"You guys been barhopping?† â€Å"Yup,† said Hugh with pride. â€Å"You – both of you – could have joined us.† â€Å"Fortunately, the night is still young,† declared Bastien. He strolled around the living room, arching an appalled eyebrow at the Scrabble board. â€Å"When you didn’t answer, we decided to come issue an invitation in person.† â€Å"We’re going to go shoot pool,† explained Cody happily. â€Å"Over at that place in Belltown. You guys should come along.† He gave Seth a conspiratorial grin. â€Å"Georgina’s a wicked pool player.† â€Å"Thetis is good at everything,† Seth murmured automatically. I could tell by his body language he wasn’t comfortable with a bunch of drunken immortals in the room. I also knew he didn’t want to go out. â€Å"Sorry, guys,† I told them. â€Å"We’ve already been out. We’re staying in.† This earned snide remarks and groans of disapproval. â€Å"Oh come on,† begged Hugh, trying to get Aubrey’s attention with a cat toy on a string. She didn’t fall for it and hissed at him instead. â€Å"We always get better service when you go with us.† â€Å"Besides,† said Bastien nastily. â€Å"It doesn’t look you’re doing anything else exciting. You should be grateful we came along. We’re giving you something. Something you couldn’t otherwise get.† I remained calm, but I think the others picked up on the sudden tension in the air. â€Å"Sorry,† I repeated. â€Å"We’re staying in. You guys can hang out for a little bit, but then I’ve got to kick you out. We’re doing our own thing. â€Å" â€Å"I wasn’t aware you guys did anything at all,† muttered Bastien in a voice only I heard. Maybe the vampires too, with their superhuman hearing. â€Å"You got anything to drink?† asked Peter, gently nudging me toward being a good hostess. I was still locked in a battle of wills and eye contact with the incubus. â€Å"Yeah, I just bought a six-pack of Smirnoff Ice.† â€Å"Oh,† said Cody. â€Å"Score.† He and Hugh raided my refrigerator, passing out bottles of prissy malted beverage to everyone except Seth and me. We abstained. Lounging around, conversation on silly topics soon ensued, although Bastien, Seth, and I did not participate. Seth stayed quiet because he always stayed quiet in such settings. Bastien and I stayed quiet because we were pissed off at each other. I excused myself for the restroom and found Bastien waiting outside the door for me when I finished. â€Å"Alcohol runs right through you, huh?† I asked, pushing past him. He blocked my way, backing me up against the wall. â€Å"What the hell’s wrong with you?† he demanded in a low voice. â€Å"Nothing. Let me go.† â€Å"Bullshit. I left you like a hundred messages. You’re avoiding me.† â€Å"So? It’s my prerogative. Just like that song.† He snorted. â€Å"Let me guess. You’re having some sort of melodramatic moral crisis over what happened last night. That’s so typical of you lately.† â€Å"Don’t talk to me about last night. You shouldn’t have done what you did.† â€Å"Is houldn’t have? My God, Fleur ,don’t act like you’re the victim here. Nobody forced you. You more than consented. In fact, I daresay you enjoyed it.† â€Å"It was a mistake.† â€Å"And so avoiding me is going to fix it? Don’t delude yourself. It wasn’t a mistake. It was good for you. I helped you. I gave you something you would have never gotten otherwise. You’ll remember it for the rest of your life.† â€Å"Gee,† I said, dripping sarcasm. â€Å"How kind of you. Because that’s really all there was to it, wasn’t there? You only did it to help me. Nothing more. You certainly didn’t do it just because you could. Because I was ‘beautiful and I was wonderful and you wanted me.’ â€Å" â€Å"Listen to me – â€Å" â€Å"No. You listen to me. If I want to avoid you, let me avoid you. Don’t show up at my house drunk and try to force your way into a dialogue. It makes you more of an asshole than you’d be otherwise. I don’t want to talk to you. Not anytime soon. Maybe not ever.† â€Å"Forever’s a long time.† He leaned closer, one hand on my arm. â€Å"Don’t you think you’re overreacting to one fuck? Besides, you can’t cut me off. You’ve got to help me with Dana.† â€Å"No,† I declared icily. â€Å"I do not. You’re on your own with that. And if you get sent to Guam, then it’s your own fucking fault. Maybe it’ll give you some time to think about your relations with women outside of business.† â€Å"Damn it – â€Å" â€Å"Georgina?† We both turned and saw Seth standing in the hallway. Bastien and I were close – too close – but not romantically close. Anyone with half a brain could tell we were locked in a dispute. Our postures radiated it, as did our expressions. The grip Bastien held on my arm was not friendly. â€Å"Are you okay?† Seth asked carefully. His words came out low and measured, but I saw something unfamiliar in his expression. Not anger, but something else kindling in his eyes. He had told me once he chose his battles carefully, and I wondered then what he would do if he thought the incubus was a real threat to me. â€Å"We’re fine,† I said. I broke from Bastien’s grasp, and he didn’t fight it. â€Å"Yes,† he agreed with a cold smile. â€Å"We’re fine.† He walked past me but stopped when he was even with Seth. â€Å"You should be flattered,† Bastien told him. â€Å"Most women invoke God during sex, but Fleur yells your name. One would have thought you were a deity, considering how many times she paid homage to you last night.† He continued on to the living room, and I didn’t even stick around to see Seth’s reaction. I stormed after Bastien. â€Å"Get out,† I told him. I looked over at the other immortals. â€Å"All of you, get out now.† Peter, Cody, and Hugh stared at me in astonishment. I’d kicked them out a number of times, but none of them had ever heard me use this voice on them. Consequently, they heeded it. They scrambled out the door in under a minute, Bastien shooting me a dark glance as he left. When they were gone, I took a deep breath and turned to Seth. Anger and despair boiled inside of me. â€Å"Let me guess. You want to know what he meant.† His face was unreadable. â€Å"Honestly, I don’t know.† He suddenly sounded tired. â€Å"I don’t know if I want to.† â€Å"Yeah, well, I’ll tell you anyway.† The words tore at me while coming out, but I really didn’t want to hold onto the secret anymore. Not only because Bastien had given it away but also because I knew I wasn’t going to be able to stand having it fester inside of me. It hurt too much. Talking to the incubus had made me realize that. So while I didn’t mention the pictures, I told Seth everything else. Everything. When I finished, he didn’t say anything. He stared at some nonexistent spot in the air, face blank once more. After a couple of minutes of aching silence, he finally turned back to me. â€Å"So. How was I?† How to cite Succubus on Top CHAPTER 17, Essay examples

The Great Irish Famine free essay sample

This paper takes a look at the causes and consequences of the Great Irish Famine. This paper takes a look at the Great Irish Famine and explains the extensive personal suffering endured by the civilians. It provides a political background and events leading up to the famine as well as demographic, social and political consequences thereof. From the paper: In researching this topic, I discovered that the Great Famine in Ireland was identified by several designations: the Irish Potato Famine, the Great Hunger, the Great Famine, and the Great Starvation. Although its title cannot depict the true nature of the suffering, the language used to describe this period will vary by the speaker. For example, those who describe the famine with innocuous images often refer to it as the Irish Potato Famine. This title brings to mind weather, nature, and blight, the result of acts of God. The Great Hunger and The Great Famine conjures a more realistic perception of suffering and death. We will write a custom essay sample on The Great Irish Famine or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page However, some refer to it as The Great Starvation to convey the belief that the Irish suffered and starved in the midst of surplus; that the famine was a ?symbol of the exploitation of a whole nation by its oppressors.?

Multiculturalism in Music free essay sample

Visualize in your head a rock band, and a rapper. What kind of clothes are they wearing. What lyric styles are they singing In? And what color are they? Ongoing stereotypes suggest that the rock band Is a group of white musicians and the rapper would be black. However, examples from the past and present shows that these stereotypes are untrue. Music is defined as The art of organizing tones to produce a coherent sequence of sounds to elicit an aesthetic response in a listener (Morris, 864). This countrys youth is unlike any others, we have much control over what we o, and music is something that evolves around all of us. In this essay, I will discuss the evolution of youth music ranging from early rock, to todays hip hop stars, from a multiculturalism point of view. Multiculturalism Is a term Identifying the presence of several significant cultures (Stark, 434). We will write a custom essay sample on Multiculturalism in Music or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Without the presence of multiculturalism, music may not be as diversified and rounded as it is today. Through sharing ideas, techniques and skills, music has evolved into a vast amount of identifying styles.The birth of youth oriented music began with the birth of rock and roll. Many think that rock Is generally composed of a white population, and not many would believe that rock was actually started by blacks. This shows early signs of multiculturalism through music. Rock and roll music is actually a spawn of rhythm and blues, that was created in the asses. The name Rock and roll was identified by Alan Freed, a radio disc Jockey that introduced rhythm and blues to the mainstream public, and altered it for the rock and roll. What Freed certainly knew but few whites were unaware of at the time was that the term (rock and roll) was widely used in black USIA as a euphemism for sex (RRG, 20). Concepts of rhythm and clues such as complex rhythms and call-out response and blending work of both Joys and sorrows in the South were taken black American heritage (RRG, 23). These styles of music were set to Anglo-style songs and thus produced a new style of music. This new style of music set the stage for some of the most influential musicians of youth in this time. One of the most influential musician of this time was Chuck Berry.Berry was one of the first rhythm and blues performers to have an Interracial audience, ND a heavy Influence In the future careers of the Rolling Stones, Battles, and Beach Boys. This new and exiting form of musical expression was taken In by the youth. It gave them a feeling of freedom and joy that had been lacking from previous music styles. Although rock became an instant hit with the youth, the music caused displeasure in the adult world. Rock was criticized for Juvenile delinquency to loosened sexual standards (RRG, 27). The most notorious example of what adults didnt Like In rock music can be found In Elvis Presley. Elvis was the first white performer to expose an audience to rock music. However, the free-will style Elvis exhibited was not a real big hit with the adults, where he was condemned as a whirling dervish of sex. Rock music then went on a tear, evolving into many different styles and forms. As rock matured and diversified, many new artists and distinct styles emerged. Such examples are blues, featured by 8. 8. King and Ruth Brown. Harmonious styles such as The Orioles, the energetic swing sounds of Little Richard, the role-model rock star Pat Boone, and the folk rock of the Overly Brothers. Such as war, politics, current events, and lifestyles. Another aspect that evolved rock music was technology. As more and more technology was developed, more integrated sounds were brought into rock, eventually resulting into such music as pop and disco. Music was now able to have artificial Beats that traditional instruments could not produce. This new form of music paved the road to a whole new dimension of music, one that is widely known today as hip-hop. Hip-hop music is a style that consists of sampling, attitude, dance, style, and sound effects. It is a Afro-diasporas cultural form which attempts to negotiate the experiences of organization (Rose, 72). Lyrics in hip-hop often refer to the experiences of urban life and other experience topics. Divisions of hip-hop usually but no not always include, the aspect of Digging, groups, rapping, break dancing, and the always present competitiveness. Hip-hop also is associated with living a certain lifestyle. This style is to live for danger and excitement, a particular style (clothes, cars, etc. ), and the feeling that you cannot let anyone stand in your was with what you want to be in life.Early hip-hop included music from Grandmaster Flash and the Sugar Hill Gang. This style of music brought much over from rhythm and blues and funk. These two groups correlated the live Jazz band feel with the new Durban beat technology. The next big wave of hip-hop occurred a few years later, against rap. This style was highlighted by a group called NNW. Gangs rap usually contained harsh lyrics about life as it would be living the gang life, and the struggles that must be overcome. In many cases, the harsh lyrics would be directed to another hip-hop group or rapper, usually of a different record label, or someone from a rival city or gang.This ongoing dud still exists, but has somewhat slowed down since the eventful murders of Tuba Shaker and The Notorious 8. 1. G. Currently rap is still about gangs. However, these Gangs are now the different record labels of rap, such as, Bad Boy, Ruff Ryder, No Limits, Rockefeller, and Death Row. The future of hip-hop is cloudy, and one can only speculate in the direction it is heading. Today, multiculturalism is represented in many forms of music. Many pop radio stations would likely play Jay-Z (rap), followed by Rickety Martin (Latin), and Backstreet Boys (five member group consisting of 4 efferent nationalities). An exchange of musical cultures is among us and it is beginning to show in recent music. The most significant example of this would be the newest and most popular music currently on the market, alt-rock. Alt-rock is a combination of both alternative rock and hip-hop, two styles of music that are pretty distinctive in their own ways. The hot-selling Limp Bikini, Kid Rock, Insane Clown Posse, and Rage Against the Machine are examples of these type of groups. This style of music features constant tempo changes, and rapping over guitar licks, which was seldom ever done before.For example, Limp Bikini is made up of the following member; a white rapping vocalist, a Jazzed-schooled drummer, a funk savvy bassist, a guitarist with roots in punk and metal, and a DC that spins beats while the guitar and drums play on. Another sign of multiculturalism though music, is the emergence of hip-hop and rap, without the typical hip-hop and rap stereotype. Kid Rock, Mine, Overcast, Fred Durst, and the pioneers, the Beastie Boys have brought new color to rap and hip-hop, white. All five artists are enjoying success at the moments and are being praised for it.It seems as if many of the racial barriers of music are These artists are respected through the hip-hop community and are all currently working with black hip-hop and rap artists on collaborations. This would include Dry. Deer and Mine, Fred Durst and Method Man, Kid Rock and Ill Kim, and Overcast and Santa, which is more rock and hip-hop, but color lines are still crossed. In conclusion, if multiculturalism is the collaboration of different ethnic groups ideas and cultures, then music could be Justified as a prime example. There once stood bold lines between the white rocker and the black rapper. These days, the line is virtually gone, and people are getting along better. This is shown in concerts such as the Family Values Tour, which despite the innocent name, features metal bands and rap artists. Through these concerts, you get many different ethnic groups getting together and having a great time together at a concert, and there has never been and race-related innocents at these concerts in the last few years. Music can have a strong influence on people, and if we are able to bring down color barriers that once stood tall though something that everyone loves, music, I say we should stick to that plan.

Metropolis (1927)

Metropolis (1927) Introduction Metropolis (1927) is a silent cinema, which is a prophetic (somewhat dramatic) science-fiction film produced in Germany by the Universal Film AG (UFA) at the height of the Weimar republic. Directed by Fritz Lang, produced by Erich Pommer and starring Brigitte Helm, Alfred Abel and Gustav Frà ¶hlich, the movie is considered to be the first of its kind, that is, of a science-fiction genre. It opened the door to a fictional world, influencing other fictional films such as Star Wars and Forbidden Planet. Advertising We will write a custom essay sample on Metropolis (1927) specifically for you for only $16.05 $11/page Learn More It is set in a futuristic city predicting the effects of technology and rapid industrialization (Minden Bachmann, 2002). Considered to be the biggest budgeted movie ever produced by UFA who found it hard to recoup its costs, the film revolves around a preacher/prophet named Maria (Brigitte Helm), who foresees the coming of a savior/mediator, and her love interest, Freder (Gustav Froehlich): the son of the city’s mastermind, Jon Fredersen (Alfred Abel). Main Body Maria and Freder meet at the eternal gardens, where Freder spends most of his time. Freder is amazed by her talk about togetherness and decides to follow her to the depths of Metropolis. On his way, he sees a horrific accident in the machine halls where workers work in despair. He confronts his father about it but is turned away on the notion that the workers deserved it. Freder, interested in the plight of the workers, is determined to do something but needs to track Maria first to learn more. This sudden interest forces Fredersen to hire an investigator to follow Freder. In the meantime, Fredersen witnesses Maria preaching patience in the hope that a savior who will reconcile the ruling and the working classes will emerge among them. Fredersen does everything in his power to destroy Maria and break the resistance. He orders the mak ing of a robot of Maria replica, which he would use to motivate the workers to violence so that he can apply force to them. To make this happen, he kidnaps Maria. Fredersen has a bigger plan to destroy the city. Fredersen is at odds with his son who sees himself as the savior and believes in Maria’s teachings. Metropolis is on the verge of total destruction as crowds hunt for Maria and her evil replica, and workers attempt to kill Freder and destroy the city’s generator driven by rage. Maria escapes to the workers’ city, which is now flooding with children left behind by the workers. The children were saved by Maria and Freder. The Maria double is burned revealing the machine. At the end, Freder acting as a mediator secures a truce between Fredersen and the workers.Advertising Looking for essay on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More The film premiered on January 10, 1927 in Berlin an d was greeted with a strong attendance. The audience was blown away by the spectacular scenes and showered Lang and Helm with flowers at the end of the film. However, criticisms of the film were echoed around the world, especially from one of its inspirations, H.G. Wells who describes Metropolis as the silliest film ever. Conclusion Metropolis represents an important and crucial point in film history. Studies suggest that Metropolis consolidates to what silent cinema was about. Over forty copies were made for the premier in 1927 and not even one exists. Various versions (with missing parts-about a third of the original piece) of the Metropolis have been released with the 1997 edited American edition declared as standard for both domestic and oversee. In 2002, a restoration of the film was made to a 127 minute running time from lost footage. The latest restoration was in 2008, with the discovery of a lost footage from the 153-minute version. Though branded as the silliest film ever made, Metropolis is considered by many as one of the greatest movies of all time. Reference Minden, M., Bachmann, H. (2002). Fritz Langs Metropolis: Cinematic Visions of Technology and Fear. Studies in German Literature, Linguistics, and Culture. New York, NY: Camden House.

Cancer is a major burden of disease in the world

Cancer is a major burden of disease in the world A term of cancer can define as diseases in which abnormal cells divide without control and can invade nearby tissues. Cancer cells can also spread to other parts of the body through the blood and lymphatic systems. There are several types of cancer. Carcinoma is a cancer that begins in the skin or in tissues that line or cover internal organs. Sarcoma is a cancer that begins in bone, cartilage, fat, muscle, blood vessels, or other connective or supportive tissue. Leukaemia is a cancer that starts in blood-forming tissue, such as the bone marrow, and causes large numbers of abnormal blood cells to be produced and enter the blood. Lymphoma and multiple myeloma are cancers that begin in the cells of the immune system. Central nervous system cancers are cancers that begin in the tissues of the brain and spinal cord also called malignancy. Cancer is a major burden of disease in the world. Each year, tens of millions of people are diagnosed with cancer around the world, and more than half of the patients eventually die from it. In many countries, cancer ranks the second most common cause of death following cardiovascular diseases. As elderly people are most susceptible to cancer and population aging continues in many countries, cancer will remain a major health problem around the globe. (national cancer institiute, 2016) It is usually not possible to know exactly why one person develops cancer and another doesn’t. But research has shown that certain risk factors may increase a person’s chances of developing cancer. Diet, Obesity, Tobacco and disease screening are important lifestyle practices that increase cancer risk, Cancer harms the body when altered cells divide uncontrollably to form lumps or masses of tissue called tumours (except in the case of leukaemia where cancer prohibits normal blood function by abnormal cell division in the blood stream). Tumours can grow and interfere with the digestive, nervous, and circulatory systems, and they can release hormones that alter body function. Tumours that stay in one spot and demonstrate limited growth are generally considered to be benign. More dangerous, or malignant, tumours form when two things occur: A cancerous cell manages to move throughout the body using the blood or lymphatic systems, destroying healthy tissue in a process called invasion That cell manages to divide and grow, making new blood vessels to feed itself in a process called angiogenesis. When a tumor successfully spreads to other parts of the body and grows, invading and destroying other healthy tissues, it is said to have metastasized. This process itself is called metastasis, and the result is a serious condition that is very difficult to treat. There are some general signs and symptoms associated with cancer. They are fatigue, lump or area of thickening that can be felt under the skin, weight changes including unintended loss or gain, skin changes, such as yellowing, darkening or redness of the skin, sores that wont heal, or changes to existing moles, changes in bowel or bladder habits, persistent cough or trouble breathing, difficulty swallowing, hoarseness, persistent indigestion or discomfort after eating, persistent unexplained muscle or joint pain, persistent, unexplained fevers or night sweats. Cells can experience uncontrolled growth if there are mutations to DNA, and therefore, alterations to the genes involved in cell division. The DNA inside a cell is packaged into a large number of individual genes, each of which contains a set of instructions telling the cell what functions to perform. Not only that but also it tells how to grow and divide. Errors in the instructions can cause the cell to stop its normal function and may allow a cell to become cancer. Four key types of gene are responsible for the cell division process: oncogenes tell cells when to divide, tumor suppressor genes tell cells when not to divide, suicide genes control apoptosis and tell the cell to kill itself if something goes wrong, and DNA-repair genes instruct a cell to repair damaged DNA. Cancer occurs when a cells gene mutations make the cell unable to correct DNA damage and unable to commit suicide. Similarly, cancer is a result of mutations that inhibit oncogene and tumor suppressor gene function, leading to uncontrollable cell growth.A gene mutation can instruct a healthy cell to these things. They are allowing rapid growth, fail to stop uncontrolled cell growth, make mistake when repairing DNA errors. Allow rapid growth means a gene mutation can tell a cell to grow and divide more rapidly. This generate many new cells that all have that same mutation. Fail to stop uncontrolled cell growth means normal cells know when to stop growing. Therefore, we have just the right number of each type of cell. Cancer cells lose the controls. It tells them when to stop growing. A mutation in a tumour suppressor gene.

Iphone 5 Scenario Essay Example | Topics and Well Written Essays - 1000 words

Iphone 5 Scenario - Essay Example With respect to the scenario under review, Apple is reportedly the first company to adopt and use relative technology, second generation LTE thin chips from Qualcomm Company. This has given it an upper hand and a competitive edge against its competitors in the telecommunications sector. Using the latest technology, it has been able to explore technological resources and use these in addressing wide ranging and emerging consumer needs. One of the devices that it has manufactured and which it wishes to sell includes the iPhone 5. The main aim for this is to present to the consumer base a smart telecommunication device with ideal features. The purpose of this paper is to undertake research regarding consumer perceptions and expectations of this product. Findings would be instrumental in ensuring that the product is customized to meet consumer needs. This will ensure that its performance in the market is optimal. In addition, the research would provide useful insights regarding consumer trends and changes in tastes and preferences. Based on this, Apple will be able to use its creativity in ensuring that relative needs and preferences and met accordingly. Besides this, market research will provide important information about the innovations of apple’s competitors. ... nship, Breen and Dukta (1998) found out that a significant percentage of the population fancy latest electronic products which meet their tastes and preferences. This can be used to explain why most of the users of iPhone 4S are not happy with the latest development. Ideally, they will be forced to purchase the new product in order to be at par with the market trends and lifestyle expectations. Previous trends regarding the performance of iPhone 4S in the market indicate that the sale of iPhone 5 would be a success. In this respect, a significant percentage of the population that purchased iPhone 4S had never used an iPhone before (Johnson, 2011). Market research ascertains that although iPhone 4 met most of the consumer needs, its low battery and storage capacity limits its effectiveness. Consumers are, thus, still searching for a product that would meet their needs, tastes and preferences in this respect. In their review, Hair, Wolfinbarger, Bush and Ortinau (2009) posit that iPhon e 5 provides the best opportunity for Apple to address these needs. Statistical evidence shows that a significant 35% of the consumer base has promised to buy the product immediately it is introduced in the market (Johnson, 2011). Aggressive marketing can go a long way in increasing this to a greater percentage. Previous trends indicate that consumers tend to gain confidence with a product after it is introduced and tested in the market. Research tools are instrumental in collecting vital data from the respondents. At this point, it is worth appreciating that the data collected is instrumental in credible decision making. It should therefore not only be comprehensive but also representative of the views of the consumer base. This would ensure that decisions made are based on informed

Contract Management for IT company Essay Example | Topics and Well Written Essays - 3000 words

Contract Management for IT company - Essay Example Moreover, in this similar regard, any contract management process is also renowned as a practice where the parties of the contract ensure both time and cost effective accomplishment of the purposes of the contact. A contract has the task of assuring the aspect that the operations of business are executed as per the terms and conditions mentioned in the contract amid the contract manager and the company (Rendon 2009). Contextually, this particular report will mainly highlight the accountability of a contract manager in case of supply of an IT project while dealing with the terms and conditions of a contractual agreement. With regard to the management of contract within the project, the project manager or the contract manager in this case will need to be quite aware of all the legal obligations that can hamper validity and enforceability of the contract. Contextually, some of the aspects that the contract manager will need to assure include certifying proper validity of the contract through proceeding systematically while entering the contract. In this context, it can be stated that the contract manager will need to ensure proper execution of offer, acceptance and settlements of the terms and conditions while framing the contract. The contract manager will also need to analyse the potential areas within the contract which might result in disputes or conflicts and devise his/her move accordingly. The contract manager in charge of framing the contract for an IT project will also need to be familiar with other legal provisions in contracting with suppliers from other nations outside the European Union. This will ensure better results in the contract management process. These aspects are described in details hereunder. It is evident that a contract is a particular agreement amid two or more parties where each of the parties will be liable to adhered to the terms and conditions of the contract. A contract is generally entered amid two

Jekyll and Hyde for Teacher Essay Example for Free

Jekyll and Hyde for Teacher Essay To begin with, both alter personas are of brutal and ferocious nature as they manifest disturbing evil intentions. Tyler Durden vandalizes property, craves annihilation, obliterates his own apartment, has full knowledge about all varieties of homemade explosives, and is brave enough to cause all kinds of chaos. Most prominently, Tyler, a follower of nihilism, founds â€Å"fight club†, a place for men to fight each other, feel alive, and ignite their inner rage. He expresses his nihilistic point of view in the following line: â€Å"It\s easy to cry when you realize that everyone you love will reject you or die. On a long enough timeline, the survival rate for everyone will drop to zero.† Hyde, a detestable man in appearance, tramples a young girl on the street and is responsible for the terrifying murder of Danvers Carew. Hyde was described by a maid to be â€Å"stamping with his foot, brandishing the cane, and carrying on like a madman† at the murder scene. Even more terrifying is the satisfaction he feels for his violent actions, that Jekyll later confesses to. Furthermore, the various characters that encounter Hyde are said to feel a deep personal hatred for him. Many dark adjectives, such as â€Å"evil† and â€Å"detestable†, are repeatedly used to describe him. As the story progresses, both Jekyll and The Narrator realize that what their alter egos aim to achieve is not what they desire. This belated sense of realization comes when Hyde commits a murder and Jekyll progressively comes to the conclusion that he is beginning to transform into Hyde, involuntarily, without the potion. However, The Narrator’s realization comes at the end of the novel when he discovers that Tyler is his own alter ego, that takes over in his sleep. Additionally, he realizes that fight club members are accountable for all the buildings that are being wrecked and all the people that are being killed with Tyler’s orders. The narrator tries cleaning up after Tyler, however, Jekyll does not try to right Hyde’s mistakes. The Narrator tries defusing a bomb and preventing the chaos caused by Tyler’s orders by convincing the fight club members to stop. However, his plan ultimately fails as the members are previously ordered by Tyler to not answer any questions or let anyone stop them. At this point, both characters lose control over their mind and body and have to liberate themselves from their demonic alters. In order to achieve that, The Narrator asks Marla to help him stay awake, which is not a permanent solution. Jekyll forages for a specific type of chemical, that he requires to make his potion and get rid of Hyde. However, he fails to obtain this ingredient. By the end, both Jekyll and The Narrator opt to commit suicide to end their life and by extension the lives of Hyde and Tyler. The Narrator states that â€Å"To god, this looks like one man alone, holding a gun in his own mouth†¦I’m not killing myself, I yell. I’m killing Tyler.† This destructive violence could be ideally explained through the lens of psychoanalytic approach.

Reasons the Moon Landings Could Be a Hoax Essay -- neil armstrong, nasa

â€Å"Every sight in space is spectacular.† This was said by Neil Armstrong, the first man to supposedly land on the moon. The question is, did he really land on the moon, or was it a broadcasted fraud? Thousands of Americans argue that it was a setup such as the attacks on September 11, and every day, somebody changes their opinion on what really happened. For many years, people have been trying to figure out this occasion, and ever since Neil Armstrong, Michael Collins, and Buzz Aldrin Ventured down from the moon, conspiracies have been appearing. The three men traveled on a ship called the â€Å"Eagle†. Facts show that Buzz Aldrin and Neil Armstrong were the only two to land, while Michael Collins orbited the moon. Neil Armstrong was the first person to step on the moon, saying his famous quote, â€Å"One small step for man, one large step for mankind.† Neil’s landing will be proved through many facts about the imprints on the moon, stories of these ast ronaut’s journeys, and situations that these men were actually in. What is the truth? Well, you are about to find out. Neil Armstrong was a boy scout as a young boy. He first flew in an airplane at age 6 interesting him enough to pursue in aerospace engineering to graduate from Purdue University. He eventually served in the air force as a pilot during the Korean War allowing him to become an astronaut for NASA. He was hoping to work at NASA in the future and have a chance to go to space. Armstrong did not expect to go to space, but when the opportunity came, he took it within a heartbeat. Neil Armstrong wasn’t the only person to land on the moon, Michael Collins and Buzz Aldrin joined Neil on this treacherous journey. These men have hundreds of interviews combined proving that they landed ... ...d 1. "10 Reasons the Moon Landings Could Be a Hoax." Listverse. N.p., n.d. Web. 06 Apr. 2014. 2. "Space and NASA News – Universe and Deep Space Information Space.com." Space.com. N.p., n.d. Web. 07 Apr. 2014. 3. Dun. "NASA." NASA. N.p., n.d. Web. 07 Apr. 2014. 4. "Top 5: Proofs That The Moon Landing Happened." AskMen. N.p., n.d. Web. 08 Apr. 2014. 5. NASA, Photograph Courtesy. "Photos: 8 Moon-Landing Hoax Myths--Busted." National Geographic. National Geographic Society, 16 July 2009. Web. 08 Apr. 2014. Books: (Alphabetized by Author’s last name) 1. Collins, Michael. Carrying the Fire; an Astronaut's Journeys. New York: Farrar, Straus and Giroux, 1974. Print. 2. Cortright, Edgar M. Apollo Expeditions to the Moon. Washington, DC: Scientific and Technical Information Office, National Aeronautics and Space Administration, 1975. Print.

Variable Cost and Contribution Margin

CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will change as a result of accepting the order. In this case, full product costs will rarely be relevant. It is more likely that full product costs will be relevant costs for long-run pricing decisions. 12-3Two examples of pricing decisions with a short-run focus: 1. Pricing for a one-time-only special order with no long-term implications. . Adjusting product mix and volume in a competitive market. 12-4Activity-based costing helps managers in pricing decisions in two ways. 1. It gives managers more accurate product-cost information for making pricing decisions. 2. It helps managers to manage costs during value engineering by identifying the cost impact of eliminating, reducing, or changing various activities. 12-5Two alternative starting points for long-run pricing decisions are 1. Market-based pricing, an important form of which is target pricing.The market-based approach asks, â€Å"Given what our customers want and how our competitors will react to what we do, what price should we charge? † 2. Cost-based pricing which asks, â€Å"What does it cost us to make this product and, hence, what price should we charge that will recoup our costs and achieve a target return on investment? † 12-6A target cost per unit is the estimated long-run cost per unit of a product (or service) that, when sold at the target price, enables the company to achieve the targeted operating income per unit. 2-7Value engineering is a systematic evaluation of all aspects of the value-chain business functions, with the objective of reducing costs while satisfying customer needs. Value engineering via improvement in product and process designs is a principal technique that companies use to achieve target cost per unit. 12-8A value-added co st is a cost that customers perceive as adding value, or utility, to a product or service. Examples are costs of materials, direct labor, tools, and machinery.A nonvalue-added cost is a cost that customers do not perceive as adding value, or utility, to a product or service. Examples of nonvalue-added costs are costs of rework, scrap, expediting, and breakdown maintenance. 12-9No. It is important to distinguish between when costs are locked in and when costs are incurred, because it is difficult to alter or reduce costs that have already been locked in. 12-10Cost-plus pricing is a pricing approach in which managers add a markup to cost in order to determine price. 2-11Cost-plus pricing methods vary depending on the bases used to calculate prices. Examples are (a) variable manufacturing costs; (b) manufacturing function costs; (c) variable product costs; and (d) full product costs. 12-12Two examples where the difference in the costs of two products or services is much smaller than th e differences in their prices follow: 1. The difference in prices charged for a telephone call, hotel room, or car rental during busy versus slack periods is often much greater than the difference in costs to provide these services. 2.The difference in costs for an airplane seat sold to a passenger traveling on business or a passenger traveling for pleasure is roughly the same. However, airline companies price discriminate. They routinely charge business travelers––those who are likely to start and complete their travel during the same week excluding the weekend––a much higher price than pleasure travelers who generally stay at their destinations over at least one weekend. 12-13Life-cycle budgeting is an estimate of the revenues and costs attributable to each product from its initial R&D to its final customer servicing and support. 2-14Three benefits of using a product life-cycle reporting format are: 1. The full set of revenues and costs associated with each product becomes more visible. 2. Differences among products in the percentage of total costs committed at early stages in the life cycle are highlighted. 3. Interrelationships among business function cost categories are highlighted. 12-15Predatory pricing occurs when a business deliberately prices below its costs in an effort to drive competitors out of the market and restrict supply, and then raises prices rather than enlarge demand.Under U. S. laws, dumping occurs when a non-U. S. company sells a product in the United States at a price below the market value in the country where it is produced, and this lower price materially injures or threatens to materially injure an industry in the United States. Collusive pricing occurs when companies in an industry conspire in their pricing and production decisions to achieve a price above the competitive price and so restrain trade. 12-16(20–30 min. ) Relevant-cost approach to pricing decisions, special order. . Relevant revenue s, $4. 00 ( 1,000$4,000 Relevant costs Direct materials, $1. 60 ( 1,000$1,600 Direct manufacturing labor, $0. 90 ( 1,000900 Variable manufacturing overhead, $0. 70 ( 1,000700 Variable selling costs, 0. 05 ( $4,000 200 Total relevant costs 3,400 Increase in operating income$ 600 This calculation assumes that: a. The monthly fixed manufacturing overhead of $150,000 and $65,000 of monthly fixed marketing costs will be unchanged by acceptance of the 1,000 unit order. b.The price charged and the volumes sold to other customers are not affected by the special order. Chapter 12 uses the phrase â€Å"one-time-only special order† to describe this special case. 2. The president’s reasoning is defective on at least two counts: a. The inclusion of irrelevant costs––assuming the monthly fixed manufacturing overhead of $150,000 will be unchanged; it is irrelevant to the decision. b. The exclusion of relevant costs––variable selling costs (5% of the sellin g price) are excluded. 3. Key issues are: . Will the existing customer base demand price reductions? If this 1,000-tape order is not independent of other sales, cutting the price from $5. 00 to $4. 00 can have a large negative effect on total revenues. b. Is the 1,000-tape order a one-time-only order, or is there the possibility of sales in subsequent months? The fact that the customer is not in Dill Company’s â€Å"normal marketing channels† does not necessarily mean it is a one-time-only order. Indeed, the sale could well open a new marketing channel.Dill Company should be reluctant to consider only short-run variable costs for pricing long-run business. 12-17(20–30 min. )Relevant-cost approach to short-run pricing decisions. 1. Analysis of special order: Sales, 3,000 units ( $75$225,000 Variable costs: Direct materials, 3,000 units ( $35$105,000 Direct manufacturing labor, 3,000 units ( $1030,000 Variable manufacturing overhead, 3,000 units ( $618,000 Other v ariable costs, 3,000 units ( $515,000 Sales commission 8,000 Total variable costs 176,000 Contribution margin$ 49,000Note that the variable costs, except for commissions, are affected by production volume, not sales dollars. If the special order is accepted, operating income would be $1,000,000 + $49,000 = $1,049,000. 2. Whether McMahon’s decision to quote full price is correct depends on many factors. He is incorrect if the capacity would otherwise be idle and if his objective is to increase operating income in the short run. If the offer is rejected, San Carlos, in effect, is willing to invest $49,000 in immediate gains forgone (an opportunity cost) to preserve the long-run selling-price structure.McMahon is correct if he thinks future competition or future price concessions to customers will hurt San Carlos’s operating income by more than $49,000. There is also the possibility that Abrams could become a long-term customer. In this case, is a price that covers only s hort-run variable costs adequate? Would Holtz be willing to accept a $8,000 sales commission (as distinguished from her regular $33,750 = 15% ( $225,000) for every Abrams order of this size if Abrams becomes a long-term customer? 12-18(15-20 min. Short-run pricing, capacity constraints. 1. Per kilogram of hard cheese: |Milk (8 liters [pic] $2. 00 per liter) |$16 | |Direct manufacturing labor |5 | |Variable manufacturing overhead |4 | |Fixed manufacturing cost allocated | 6 | |Total manufacturing cost |$31 | | | |If Colorado Mountains Dairy can get all the Holstein milk it needs, and has sufficient production capacity, then the minimum price per kilo it should charge for the hard cheese is the variable cost per kilo = $16 + $5 + $4 = $25 per kilo. 2. If milk is in short supply, then each kilo of hard cheese displaces 2 kilos of soft cheese (8  liters of milk per kilo of hard cheese versus 4 liters of milk per kilo of soft cheese). Then, for the hard cheese, the minimum price Colora do Mountains should charge is the variable cost per kilo of hard cheese plus the contribution margin from 2 kilos of soft cheese, or, 25 + (2 [pic] $10 per kilo) = $45 per kilo That is, if milk is in short supply, Colorado Mountains should not agree to produce any hard cheese unless the buyer is willing to pay at least $45 per kilo. 12-19 (25–30 min. ) Value-added, nonvalue-added costs. 1. |Category |Examples | | |Value-added costs |a. Materials and labor for regular repairs |$800,000 | |Nonvalue-added costs |b.Rework costs |$ 75,000 | | |c. Expediting costs caused by work delays |60,000 | | |g. Breakdown maintenance of equipment |55,000 | | |Total |$190,000 | |Gray area |d.Materials handling costs |$ 50,000 | | |e. Materials procurement and inspection costs |35,000 | | |f. Preventive maintenance of equipment |15,000 | | |Total |$100,000 |Classifications of value-added, nonvalue-added, and gray area costs are often not clear-cut. Other classifications of some of the cost cat egories are also plausible. For example, some students may include materials handling, materials procurement, and inspection costs and preventive maintenance as value-added costs (costs that customers perceive as adding value and as being necessary for good repair service) rather than as in the gray area.Preventive maintenance, for instance, might be regarded as value-added because it helps prevent nonvalue-adding breakdown maintenance. 2. Total costs in the gray area are $100,000. Of this, we assume 65%, or $65,000, are value-added and 35%, or $35,000, are nonvalue-added. Total value-added costs: $800,000 + $65,000 $ 865,000 Total nonvalue-added costs: $190,000 + $35,000 225,000 Total costs$1,090,000 Nonvalue-added costs are $225,000 ? $1,090,000 = 20. 64% of total costs.Value-added costs are $865,000 ? $1,090,000 = 79. 36% of total costs. |3. |Effect on Costs Classified as | | |Value-Added |Nonvalue-Added |Gray | |Program | | |Area | |(a) Quality improvement programs to | | | | |à ¢â‚¬ ¢ reduce rework costs by 75% (0. 5 ( $75,000) | |–$ 56,250 | | |†¢ reduce expediting costs by 75% | | | | |(0. 75 ( $60,000) | |– 45,000 | | |†¢ reduce materials and labor costs by 5% | | | | |(0. 5 ( $800,000) |–$ 40,000 |  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | |Total effect |–$ 40,000 |–$101,250 | | | | | | | |(b) Working with suppliers to | | | | |†¢ reduce materials procurement and inspection costs by 20% (0. 0 ( $35,000) | | | | |†¢ reduce materials handling costs by 25% | | |–$ 7,000 | |(0. 25 ( $50,000) | | | | |Total effect | | |– 12,500 | |Transferring 65% of gray area costs (0. 5 ( | | |– 19,500 | |$19,500 = $12,675) as value-added and 35% | | | | |(0. 5 ( $19,500 = $6,825) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |–$ 12,675 |–$ 6,825 |+ 19,500 | | |–$ 12,675 |–$ 6,825 |$ 0 | |(c) Maintenance programs to | | | | |†¢ increase preventive maintenance costs by 50% | | | | |(0. 0 ( $15,000) | | |+$ 7,500 | |†¢ decrease breakdown maintenance costs by 40% | | | | |(0. 40 ( $55,000) | |–$ 22,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |Total effect | |– 22,000 |+ 7,500 | |Transferring 65% of gray area costs (0. 65 ( $7,500 = $4,875) as value-added and 35%| | | | |(0. 5 ( $7,500 = $2,625) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |+$ 4,875 |+ 2,625 |– 7,500 | | |+$ 4,875 |–$  Ã‚  19,375 |$ 0 | |Total effect of all programs |–$ 47,800 |–$127,450 | | |Value-added and nonvalue-added costs calculated in requirement 2 | | | | |Expected value-added and nonvalue-added costs as a result of implementing these |865,000 |225,000 | | |programs | | | | | |$817,200 |$ 97,550 | | If these programs had been implemented, total costs would have decreased from $1,090,000 (requirement 2) to $817,200 + $97,550 = $914,750, and the percentage of nonvalue-added costs would decrease from 20. 64% (requirement 2) to $97,550 ? 914,750 = 10. 66%. These are significant improvements in Marino’s performance. 12-20(25(30 min. ) Target operating income, value-added costs, service company. 1. The classification of total costs in 2012 into value-added, nonvalue-added, or in the gray area in between follows: ValueGrayNonvalue-Total AddedAreaadded(4) = (1) (2) (3) (1)+(2)+(3)Doing calculations and preparing drawings 77% ? $390,000$300,300$300,300 Checking calculations and drawings 3% ? $390,000$11,70011,700 Correcting errors found in drawings 8% ? $390,000$31,20031,200 Making changes in response to client requests 5% ? $390,000 19,50019,500 Correcting errors to meet government building code, 7% ? $390,000 27,300 27,300 Total professional labor costs 319,800 11,700 58,500 390,000 Administrative and support costs at 44% ($171,600 ? $390,000) of professional labor costs 140,712 5,148 25,740 171,600 Travel 15,000   15,000 Total$475,512$16,848$84,240$576,600Doing calculations and responding to client requests for changes are value-added costs because customers perceive these costs as necessary for the service of preparing architectural drawings. Costs incurred on correcting errors in drawings and making changes because they were inconsistent with building codes are nonvalue-added costs. Customers do not perceive these costs as necessary and would be unwilling to pay for them. Calvert should seek to eliminate these costs by making sure that all associates are well-informed regarding building code requirements and by training associates to improve the quality of their drawings. Checking calculations and drawings is in the gray area (some, but not all, checking may be needed). There is room for disagreement on these classifications.For example, checking calculations may be regarded as value added. 2. Reduction in professional labor-hours by a. Correcting errors in drawings (8% ? 7,500)600 hours b. Correcting errors to conform to building code (7% ? 7,500) 525 hours Total 1,125 hours Cost savings in professional labor costs (1,125 hours ? $52)$ 58,500 Cost savings in variable administrative and support costs (44% ? $58,500) 25,740 Total cost savings$ 84,240 Current operating income in 2012$124,650 Add cost savings from eliminating errors 84,240 Operating income in 2012 if errors eliminated$208,890 3. Currently 85% ? 7,500 hours = 6,375 hours are billed to clients generating revenues of $701,250.The remaining 15% of professional labor-hours (15% ? 7,500 = 1,125 hours) is lost in making corrections. Calvert bills clients at the rate of $701,250 ? 6,375 = $110 per professional labor-hour. If the 1,125 professional labor-hours currently not being billed to clients were billed to clients, Calvert’s revenues would increase by 1,125 hours ? $110 = $123,750 from $701,250 to $825,000 ($701,250 + $123,750). Costs remain unchanged Professional labor costs$390,000 Administrative and support (44% ? $390,000) 171,600 Travel 15,000 Total costs$576,600 Calvert’s operating income would be Revenues$825,000 Total costs 576,600 Operating income$248,400 12-21(25–30 min. Target prices, target costs, activity-based costing. 1. Snappy’s operating income in 2011 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($4 ( 250,000) |$1,000,000 |$4. 00 | |Purchase cost of tiles ($3 ( 250,000) |750,000 |3. 0 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |955,000 |3. 82 | |Operating income |$ 45,000 |$0. 18 | 2.Price to retailers in 2012 is 95% of 2011 price = 0. 95 ( $4 = $3. 80; cost per tile in 2012 is 96% of 2011 cost = 0. 96 ( $3 = $2. 88. Snappy’s operating income in 2012 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 0 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |925,000 |3. 0 | |Operating income |$ 25,000 |$0. 10 | 3. Snappy’s operating income in 2012, if it makes changes in ordering and material handling, will be as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 50,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 80 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($25 ( 200) |5,000 |0. 02 | |Receiving and storage ($28 ( 3,125) |87,500 |0. 35 | |Shipping ($40 ( 1,500) |60,000 |0. 4 | |Total costs |872,500 |3. 49 | |Operating income |$ 77,500 |$0. 31 | Through better cost management, Snappy will be able to achieve its target operating income of $0. 30 per tile despite the fact that its revenue per tile has decreased by $0. 20 ($4. 0 0 – $3. 80), while its purchase cost per tile has decreased by only $0. 12 ($3. 00 – $2. 88). 12-22 (20 min. ) Target costs, effect of product-design changes on product costs. 1. and 2.Manufacturing costs of HJ6 in 2010 and 2011 are as follows: 2010 2011 Per UnitPer Unit Total (2) = Total (4) = (1)(1) ? 3,500 (3)(3) ? 4,000 Direct materials, $1,200 ? 3,500; $1,100 ? 4,000$4,200,000$1,200$4,400,000$1,100 Batch-level costs, $8,000 ? 70; $7,500 ? 80 560,000 160 600,000 150 Manuf. operations costs, $55 ? 21,000; $50 ? 22,000 1,155,000 330 1,100,000 275 Engineering change costs, $12,000 ? 14; $10,000 ? 10 168,000 48 100,000 25 Total$6,083,000$1,738$6,200,000$1,550 3. [pic]= [pic] ? 90% = $1,738 ? 0. 90 = $1,564. 20 Actual manufacturing cost per unit of HJ6 in 2011 was $1,550.Hence, Medical Instruments did achieve its target manufacturing cost per unit of $1,564. 20 4. To reduce the manufacturing cost per unit in 2011, Medical Instruments reduced the cost per unit in each of the four cost categories—direct materials costs, batch-level costs, manufacturing operations costs, and engineering change costs. It also reduced machine-hours and number of engineering changes made—the quantities of the cost drivers. In 2010, Medical Instruments used 6 machine-hours per unit of HJ6 (21,000 machine-hours (3,500 units). In 2011, Medical Instruments used 5. 5 machine-hours per unit of HJ6 (22,000 machine-hours ( 4,000 units). Medical Instruments reduced engineering changes from 14 in 2010 to 10 in 2011.Medical Instruments achieved these gains through value engineering activities that retained only those product features that customers wanted while eliminating nonvalue-added activities and costs. 12-23(20 min. )Cost-plus target return on investment pricing. 1. Target operating income = target return on investment ( invested capital Target operating income (25% of $900,000)$225,000 Total fixed costs 375,000 Target contribution margin$600,000 Target contri bution per room-night, ($600,000 ? 15,000) $40 Add variable costs per room-night 5 Price to be charged per room-night $45 Proof Total room revenues ($45 ( 15,000 room-nights)$675,000 Total costs: Variable costs ($5 ( 15,000)$ 75,000 Fixed costs 375,000Total costs 450,000 Operating income$225,000 The full cost of a room = variable cost per room + fixed cost per room The full cost of a room = $5 + ($375,000 ? 15,000) = $5 + $25 = $30 Markup per room = Rental price per room – Full cost of a room = $45 – $30 = $15 Markup percentage as a fraction of full cost = $15 ? $30 = 50% 2. If price is reduced by 10%, the number of rooms Beck could rent would increase by 10%. The new price per room would be 90% of $45 $ 40. 50 The number of rooms Beck expects to rent is 110% of 15,000 16,500 The contribution margin per room would be $40. 50 – $5$ 35. 50 Contribution margin ($35. 50 ( 16,500)$585,750Because the contribution margin of $585,750 at the reduced price of $40. 50 is l ess than the contribution margin of $600,000 at a price of $45, Blodgett should not reduce the price of the rooms. Note that the fixed costs of $375,000 will be the same under the $45 and the $40. 50 price alternatives and hence, are irrelevant to the analysis. 12-24(20(25 min. )Cost-plus, target pricing, working backwards. 1. Investment$8,400,000 Return on investment18% Operating income (18% ( $8,400,000)$1,512,000 Operating income per unit of XR500 ($1,512,000 ( 1,500)$1,008 Full cost per unit of XR500 (1,008 ? 0. 09)$11,200 Selling price (($11,200 + $1,008))$12,208 Markup percentage on variable cost ($1,008 ( $8,450)11. 93%Total fixed costs = (Full cost per unit – Variable cost per unit) ( Units sold = ($11,200 – $8,450) ( 1,500 units = $4,125,000 2. Contribution margin per unit = $12,208 – $8,450 = $3,758 Increase in sales = $10% ( 1,500 units = 150 units Increase in contribution margin = $3,758 ( 150 units =$563,700 Less: Advertising costs 500,000 Increase in operating income$ 63,700 Road Warrior should spend $500,000 in advertising because it increases operating income by $63,700. 3. |Revenues ($12,208 ? 1,400 units) |$17,091,200 | |Target full cost at 9% markup ($17,091,200 ? 1. 9) |$15,680,000 | |Less: Target total fixed costs ($4,125,000 – $125,000) | 4,000,000 | |Target total variable costs |$11,680,000 | |Divided by number of units | ? 1,400 units | |Target variable cost per unit |$ 8,342. 86 | 12-25(20 min. ) Life-cycle product costing. 1. [pic]Contribution margin per unit = Selling price – Variable cost per unit = $50 – $25 = $25 |Total fixed costs over |= |Design fixed costs |+ |Production fixed |+ |Marketing and distribution | |life of robot | | | |costs | |fixed costs | = $650,000 + $3,560,000 + $2,225,000 = $6,435,000 BEP in units = [pic] 2a. Option A: |Revenues ($50 [pic] 500,000 units) |$25,000,000 | |Variable costs ($25 [pic] 500,000 units) |12,500,000 | |Fixed costs | 6,435,000 | |Operating incom e |$ 6,065,000 | 2b. Option B: Revenues | | | Year 2 ($70 [pic] 100,000 units) |$ 7,000,000 | | Years 3 & 4 ($40[pic]600,000 units) | 24,000,000 | | Total revenues |31,000,000 | |Variable costs ($25 [pic] 700,000 units) |17,500,000 | |Fixed costs | 6,435,000 | |Operating income |$ 7,065,000 | Over the product’s life-cycle, Option B results in an overall higher operating income of $1,000,000 ($7,065,000 – $6,065,000). 12-26(30 min. )Relevant-cost approach to pricing decisions. |1. Revenues (1,000 crates at $117 per crate) | |$117,000 | | |Variable costs: | | | | | Manufacturing |$35,000 | | | | Marketing | 17,000 | | | | Total variable costs | | 52,000 | | |Contribution margin | |65,000 | | |Fixed costs: | | | | | Manufacturing |$30,000 | | | | Marketing | 13,000 | | | | Total fixed costs | | 43,000 | | |Operating income | |$ 22,000 | Normal markup percentage: $65,000 ? $52,000 = 125% of total variable costs. 2. Only the manufacturing-cost category is relevant to con sidering this special order; no additional marketing costs will be incurred. Variable manufacturing cost per crate = $35,000 ? 1,000 crates = $35 per crate.The relevant manufacturing costs for the 200-crate special order are: Variable manufacturing cost per unit $35 ( 200 crates$ 7,000 Special packaging 3,000 Relevant manufacturing costs$10,000 Any price above $50 per crate ($10,000 ? 200) will make a positive contribution to operating income. Therefore, based on financial considerations, Stardom should accept the 200-crate special order at $55 per crate that will generate revenues of $11,000 ($55 ( 200) and relevant (incremental) costs of $10,000. The reasoning based on a comparison of $55 per crate price with the $65 per crate absorption cost ignores monthly cost-volume-profit relationships.The $65 per crate absorption cost includes a $30 per crate cost component that is irrelevant to the special order. The relevant range for the fixed manufacturing costs is from 500 to 2,000 crat es per month; the special order will increase production from 1,000 to 1,200 crates per month. Furthermore, the special order requires no incremental marketing costs. 3. If the new customer is likely to remain in business, Burst should consider whether a strictly short-run focus is appropriate. For example, what is the likelihood of demand from other customers increasing over time? If Burst accepts the 200-crate special offer for more than one month, it may preclude accepting other customers at prices exceeding $55 per crate.Moreover, the existing customers may learn about Burst’s willingness to set a price based on variable cost plus a small contribution margin. The longer the time frame over which Burst keeps selling 200 crates of canned peaches at $55 a crate, the more likely it is that existing customers will approach Burst for their own special price reductions. If the new customer wants the contract to extend over a longer time period, Burst should negotiate a higher pr ice. 12-27(25–30 min. )Considerations other than cost in pricing decisions. 1. |Guest nights on weeknights: | | |18 weeknights ? 100 rooms ? 0% = 1,620 | | |Guest nights on weekend nights: | | |12 weekend nights ? 100 rooms ? 20% = 240 | | |Total guest nights in April = 1,620 + 240 = 1,860 | | |Breakfasts served: | | |1,620 weeknight guest nights ? 1. 0 = 1,620 | | | 240 weekend guest nights ? 2. = 600 | | |Total breakfasts served in April = 1,620 + 600 = 2,220 | | |Total costs for April: | | |Depreciation |$ 20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (1,860 ? $25) |46,500 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (2,220 ? 5) | 11,100 | |Total costs for April |$129,600 | |Cost per guest night ($129,600 ? 1,860) |$69. 68 | |Revenue for April ($68 ? 1,860) |$126,480 | |Total costs for April | 129,600 | |Operating income/(loss) |$ (3,120) | 2. |New weeknight guest nights | | |18 weeknights ? 100 rooms ? 5% = 1,530 | | |New weekend guest nights | | |12 weeknights ? 100 rooms ? 50% = 600 | | |Total guest nights in April = 1,530 + 600 = 2,130 | | |Breakfasts served: | | |1,530 weeknight guest nights ? 1. 0 = 1,530 | | | 600 weekend guest nights ? 2. = 1,500 | | |Total breakfasts served in April = 1,530 + 1,500 = 3,030 | | |Total costs for April: | | |Depreciation |$20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (2,130 ? $25) |53,250 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (3,030 ? $5) | 15,150 | |Total costs |$140,400 | |Revenue [(1,530 ? $80) + (600 ? 50)] |$152,400 | |Total costs for April | 140,400 | |Operating income |$ 12,000 | Yes, this pricing arrangement would increase operating income by $15,120 from an operating loss of $3,120 to an operating income of $12,000 ($12,000 + $3,120 = $15,120). 3. The weeknight guests are business travelers who have to stay at the hotel on weeknights to conduct business for their organizations. They are probably not paying personally for their hotel stays, and they are more interested in the hotel’s location in the business park than the price of the stay, as long as it is reasonable. The demand of business travelers is inelastic.In contrast, the weekend guests are families who are staying at the hotel for pleasure and are paying for the hotel from their personal incomes. They are willing to consider other hotel options or even not travel at all if the price is high and unaffordable. The demand of pleasure travelers is elastic. Because of the differences in preferences of the weeknight and weekend guests, Executive Suites can price discriminate between these guests by charging $30 more on weeknights than on weekends and still have weeknight travelers stay at the hotel. 4. Executive Suites would need to charge a minimum of $35 per night for the last-minute rooms, an amount equal to the variable cost per room. Variable cost per room night = $25 per room night + $5 ? breakfasts = $35. Any price above $35 would increase Executive Suites operating income. 12-28 (25 min. ) Cost-plus, target pricing, working backward. 1. In the following table, work backwards from operating income to calculate the selling price |Selling price |$ 10. 14 (plug) | |Less: Variable cost per unit | 3. 75 | |Unit contribution margin |$ 6. 39 | |Number of units produced and sold | ? 00,000 units | |Contribution margin |$3,195,000 | |Less: Fixed costs | 3,000,000 | |Operating income |$ 195,000 | a)Total sales revenue = $10. 14 [pic] 500,000 units = $5,070,000 b)Selling price = $10. 14 (from above) Alternatively, |Operating income |$ 195,000 | |Add fixed costs | 3,000,000 | |Contribution margin |3,195,000 | |Add variable costs ($3. 75 ? 500,000 units) | 1,875,000 | |Sales revenue |$5,070,000 | [pic] )Rate of return on investment = [pic] d)Markup % on full cost Total cost = ($3. 75 [pic] 500,000 units) + $3,000,000 = $4,875,000 Unit cost = [pic] Markup % = [pic] Or [pic] |2. |New fixed costs |=$3,000,000 – $200,000 = $2,800,000 | | |New variable costs |= $3. 75 – $0. 60 = $3. 15 | | |New total costs |= ($3. 15 ? 500,000 units) + $2,800,000 = $4,375,000 | | |New total sales (5% markup) |= $4,375,000 [pic] 1. 4 = $4,550,000 | | |New selling price |= $4,550,000 ? 500,000 units = $9. 10 | | |Alternatively, | | | |New unit cost |= $4,375,000 ? 500,000 units = $8. 75 | | |New selling price |= $8. 75 [pic] 1. 04 = $9. 10 | |3. |New units sold = 500,000 units ? 90% = $450,000 units | Budgeted Operating Income | |for the Year Ending December 31, 20xx | |Revenues ($9. 10 [pic] 450,000 units) |$4,095,000 | |Variable costs ($3. 15 [pic] 450,000 units) | 1,417,500 | |Contribution margin |2,677,500 | |Fixed costs | 2,800,000 | |Operating income (loss) |$ (122,500) | 12-29(40–45 min. ) Target prices, target costs, value engineering, cost incurrence, locked-in cost, activi ty-based costing. 1. |Old CE100 | |New CE100 | | | |Cost Change | | |Direct materials costs |$182,000 |$2. 20 [pic] 7,000 = $15,400 less |$166,600 | |Direct manufacturing labor costs |28,000 |$0. 50 [pic] 7,000 = $3,500 less |24,500 | |Machining costs |31,500 |Unchanged because capacity same |31,500 | |Testing costs |35,000 |(20% [pic] 2. 5 [pic] 7,000) ? 2 = $7,000 |28,000 | |Rework costs |14,000 |(See Note 1) |5,600 | |Ordering costs |3,360 |(See Note 2) |2,100 | |Engineering costs |21,140 |Unchanged because capacity same |21,140 | |Total manufacturing costs |$315,000 | |$279,440 | Note 1: 10% of old CE100s are reworked. That is, 700 (10% of 7,000) CE100s made are reworked. Rework costs = $20 per unit reworked ( 700 = $14,000. If rework falls to 4% of New CE100s manufactured, 280 (4% of 7,000) New CE100s manufactured will require rework. Rework costs = $20 per unit ( 280 = $5,600. Note 2 : Ordering costs for New CE100 = 2 orders/month ( 50 components ( $21/order = $2,100Unit manu facturing costs of New CE100 = $279,440 ? 7,000 = $39. 92 2. Total manufacturing cost reductions based on new design= $315,000 – $279,440 = $35,560 Reduction in unit manufacturing costs based on new design= $35,560 ? 7,000 = $5. 08 per unit. The reduction in unit manufacturing costs based on the new design can also be calculated as Unit cost of old design, $45 ($315,000 ? 7,000 units) – Unit cost of new design, $39. 92 = $5. 08 Therefore, the target cost reduction of $6 per unit is not achieved by the redesign. 3. Changes in design have a considerably larger impact on costs per unit relative to improvements in manufacturing efficiency ($5. 08 versus $1. 50).One explanation is that many costs are locked in once the design of the radio-cassette is completed. Improvements in manufacturing efficiency cannot reduce many of these costs. Design choices can influence many direct and overhead cost categories, for example, by reducing direct materials requirements, by reducing d efects requiring rework, and by designing in fewer components that translate into fewer orders placed and lower ordering costs. 12-30(25 min. )Cost-plus, target return on investment pricing. 1. Target operating income = Return on capital in dollars = $13,000,000[pic]10% = $1,300,000 2. |Revenues* |$6,000,000 | |Variable costs [($3. 50 + $1. 0)[pic]500,000 cases | 2,500,000 | |Contribution margin |3,500,000 | |Fixed costs ($1,000,000 + $700,000 + $500,000) | 2,200,000 | |Operating income (from requirement 1) |$1,300,000 | * solve backwards for revenues Selling price = [pic]$12 per case. Markup % on full cost Full cost = $2,500,000 + $2,200,000 = $4,700,000 Unit cost = $4,700,000 ? 500,000 cases = $9. 40 per case Markup % on full cost = [pic]27. 66% 3. Budgeted Operating Income | |For the year ending December 31, 20xx | |Revenues ($14 [pic] 475,000 cases*) |$6,650,000 | |Variable costs ($5 [pic] 475,000 cases) | 2,375,000 | |Contribution margin |4,275,000 | |Fixed costs | 2,200,000 | |Operating income |$2,075,000 | *New units = 500,000 cases[pic]95% = 475,000 casesReturn on investment = [pic]15. 96% Yes, increasing the selling price is a good idea because operating income increases without increasing invested capital, which results in a higher return on investment. The new return on investment exceeds the 10% target return on investment. 12-31(20 min. )Cost-plus, time and materials, ethics. 1. As shown in the table below, Garrison will tell Briggs that she will have to pay $460 to get the air conditioning system repaired and $440 to get it replaced. |COST |Labor |Materials |Total Cost | |Repair option (5 hrs. [pic] $30 per hr. $100) |$150 |$100 |$250 | |Replace option (2 hrs. [pic] $30 per hr. ; $200) | 60 | 200 | 260 | |   | | |   | |PRICE (100% markup on labor cost; 60% markup on materials) |Labor |Materials |Total Price | |Repair option ($150 [pic] 2; $100 [pic] 1. 6) |$300 |$160 |$460 | |Replace option ($60 [pic] 2; $200 [pic] 1. 6) | 120 | 320 | 440 | 2 .If the repair and replace options are equally effective, Briggs will choose to get the air conditioning system replaced for $440 (rather than spend $460 on repairing it). 3. R&C Mechanical will earn a greater contribution toward overhead in the repair option ($210 = $460 – $250) than in the replace option ($180 = $440 – $260). Therefore, Garrison will recommend the repair option to Briggs which is not the one she would prefer. Recognizing this conflict, Garrison may even present only the repair option to Ashley Briggs. Of course, he runs the risk of Briggs walking away and thinking of other options (at which point, he could present the replace option as a compromise). The problem is hat Garrison has superior information about the repairs needed but his incentives may cause him to not reveal his information and instead use it to his advantage. It is only the seller’s desire to build a reputation, to have a long-term relationship with the customer, and to have th e customer recommend the seller to other potential buyers of the service that encourages an honest discussion of the options. The ethical course of action would be to honestly present both options to Briggs and have her choose. To have their employees act ethically, organizations do not reward employees on the basis of the profits earned on various jobs. They also develop codes of conduct and core values and beliefs that specify appropriate and inappropriate behaviors. 12-32(25 min. )Cost-plus and market-based pricing. 1.California Temps’ full cost per hour of supplying contract labor is Variable costs$13 Fixed costs ($168,000 ? 84,000 hours) 2 Full cost per hour$15 Price per hour at full cost plus 20% = $15 ( 1. 20 = $18 per hour. 2. Contribution margins for different prices and demand realizations are as follows: | | |Contribution Margin per | | | | |Variable Cost per Hour |Hour |Demand in Hours |Total Contribution | |Price per Hour |(2) |(3) = (1) – (2) |(4) |(5) = (3) ? 4) | |(1) | | | | | |$16 |$13 |$3 |124,000 |$372,000 | |17 |13 |4 |104,000 |416,000 | |18 |13 |5 |84,000 |420,000 | |19 |13 |6 |74,000 |444,000 | |20 |13 |7 |61,000 |427,000 | Fixed costs will remain the same regardless of the demand realizations.Fixed costs are, therefore, irrelevant since they do not differ among the alternatives. The table above indicates that California Temps can maximize contribution margin ($444,000) and operating income by charging a price of $19 per hour. 3. The cost-plus approach to pricing in requirement 1 does not explicitly consider the effect of prices on demand. The approach in requirement 2 models the interaction between price and demand and determines the optimal level of profitability using concepts of relevant costs. The two different approaches lead to two different prices in requirements 1 and 2. As the chapter describes, pricing decisions should consider both demand or market considerations and supply or cost factors.The approach in requir ement 2 is the more balanced approach. In most cases, of course, managers use the cost-plus method of requirement 1 as only a starting point. They then modify the cost-plus price on the basis of market considerations—anticipated customer reaction to alternative price levels and the prices charged by competitors for similar products. 12-33Cost-plus and market-based pricing. 1. Single rate = [pic] $11. 91 per test-hour (TH) Hourly billing rate for HTT and ACT = $11. 91[pic]1. 45 = $17. 27 2. Labor and supervision = [pic]= $4. 64 per test-hour Setup and facility costs = [pic]= $503. 275 per setup-hour Utilities = [pic]= $36. 80 per machine-hour (MH) 3. |HTT |ACT |Total | |Labor and supervision |$295,104 |$196,736 |$ 491,840 | |($4. 64? 63, 600; 42,400 test-hours)1 | | | | |Setup and facility cost |100,655 |301,965 |402,620 | |($503. 275? 200; 600 setup-hours)2 | | | | |Utilities | 184,000 | | | |($36. 80? ,000; 5,000 machine-hours)3 | |184,000 |368,000 | |Total cost |$579,759 | $682,701 |$1,262,460 | |Number of testing hours (TH) |? 63,600 TH |? 42,400 TH | | |Cost per testing hour |$9. 12 per TH |$ 16. 10 per TH | | |Mark-up | ? 1. 45 | ? 1. 5 | | |Billing rate per testing hour |$ 13. 22 per TH |$ 23. 35 per TH | | | | | | | 1106,000 test-hours [pic] 60% = 63,600 test-hours; 106,000 test-hours[pic]40% = 42,400 test-hours 2800 setup-hours ? 25% = 200 setup-hours; 800 setup-hours ? 75% = 600 setup-hours 310,000 machine-hours ? 50% = 5,000 machine-hours; 10,000 machine-hours ? 50% = 5,000 machine-hours The billing rates based on the activity-based cost structure make more sense.These billing rates reflect the ways the testing procedures consume the firm’s resources. 4. To stay competitive, Best Test needs to be more efficient in arctic testing. Roughly 44% of arctic testing’s total cost [pic] occurs in setups and facility costs. Perhaps the setup activity can be redesigned to achieve cost savings. Best Test should also look for savings in the labor and supervision cost per test-hour and the total number of test-hours used in arctic testing, as well as the utility cost per machine-hour and the total number of machine hours used in arctic testing. This may require redesigning the test, redesigning processes, and achieving efficiency and productivity improvements. 12-34(25–30 min. )Life-cycle costing. 1. Total Project Life-Cycle Costs | |Variable costs: | | | Metal extraction and processing ($100 per ton ? 50,000 tons) |$5,000,000 | |Fixed costs: | | | Metal extraction and processing ($4,000 ? 24 months) |96,000 | | Rent on temporary buildings ($2,000 ? 7 months) |54,000 | | Administration ($5,000 ? 27 months) |135,000 | | Clean-up ($30,000 ? 3 months) |90,000 | | Land restoration |475,000 | | Selling land | 150,000 | |Total life-cycle cost |$6,000,000 | 2. Projected Life Cycle Income Statement | |Revenue ($150 per ton [pic] 50,000 tons) |$7,500,000 | |Sale of land (plug after inputting other numbers) |500,000 | |Total life-cycle cost | (6,000,000) | |Life-cycle operating income ($40 per ton ? 50,000 tons) |$2,000,000 | Mark-up percentage on project life-cycle cost = [pic] [pic] = 33? % 3. |Revenue ($140 per ton [pic] 50,000 tons) |$7,000,000 | |Sale of land | 400,000 | |Total revenue |$7,400,000 | |Total life-cycle cost at mark-up of 33? % |$5,550,000 | |($7,400,000 ? 1. 33333) | | |New Life would need to reduce total life-cycle costs by |$ 450,000 | |($6,000,000 – $5,550,000) | | |Check | | |Revenue |$7,000,000 | |Sale of land |400,000 | |Total life-cycle cost |(5,550,000) | |Life-cycle operating income |$1,850,000 | |Mark-up percentage = [pic]= 33? | | 12-35  (30 min. ) Airline pricing, considerations other than cost in pricing. 1. If the fare is $500, a. Air Eagle would expect to have 200 business and 100 pleasure travelers. b. Variable costs per passenger would be $65. c. Contribution margin per passenger = $500 – $65 = $435. If the fare is $2,100, a. Air Eagle w ould expect to have 180 business and 20 pleasure travelers. b. Variable costs per passenger would be $175. c. Contribution margin per passenger = $2,100 – $175 = $1,925. Contribution margin from business travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 200 passengers = $ 87,000At a price of $2,100: $1,925 ? 180 passengers= $346,500 Air Eagle would maximize contribution margin and operating income by charging business travelers a fare of $2,100. Contribution margin from pleasure travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 100 passengers= $43,500 At a price of $2,100: $1,925 ? 20 passengers= $38,500 Air Eagle would maximize contribution margin and operating income by charging pleasure travelers a fare of $500. Air Eagle would maximize contribution margin and operating income by a price differentiation strategy, where business travelers are charged $2,100 and pleasure travelers $500.In deciding between the alternative prices, all other costs such as fuel costs, allocated annual lease costs, allocated ground services costs, and allocated flight crew salaries are irrelevant. Why? Because these costs will not change whatever price Air Eagle chooses t