Solution of Managerial Accounting

Chapter 5: Cost Behavior: Analysis and Use As we shall see in later chapters, the ability to predict how costs respond to changes in activity is critical for making decisions, controlling operations, and evaluating performance. Three major classifications of costs were discussed in this chapter—variable, fixed, and mixed. Mixed costs consist of variable and fixed elements and can be expressed in equation form as Y = a + bX, where X is the activity, Y is the cost, a is the fixed cost element, and b is the variable cost per unit of activity. Several methods can be used to estimate the fixed and variable cost components of a mixed cost using past records of cost and activity. If the relation between cost and activity appears to be linear based on a scatter graph plot, then the variable and fixed components of the mixed cost can be estimated using the quick-and-dirty method, the high-low method, or the least-squares regression method. The quick-and-dirty method is based on drawing a straight line and then using the slope and the intercept of the straight line to estimate the variable and fixed cost components of the mixed cost. The high-low method implicitly draws a straight line through the points of lowest activity and highest activity. In most situations, the least-squares regression method is preferred to both the quick-and-dirty and high-low methods. Computer software is widely available for using the least-squares regression method. These software applications provide a variety of useful statistics along with estimates of the intercept (fixed cost) and slope (variable cost per unit). Nevertheless, even when least-squares regression is used, the data should be plotted to confirm that the relationship is really a straight line. Managers use costs organized by behavior to help make many decisions. The contribution format income statement can aid decision making because it classifies costs by cost behavior (i. e. , variable versus fixed) rather than by the functions of production, administration, and sales. In this chapter, the following learning objectives will be covered: In this chapter, the following learning objectives will be covered: | |Understand how fixed and variable costs behave and how to use them to predict costs. | |[pic] | |[pic] | |[pic] | | | |Use a scattergraph plot to diagnose cost behavior. |[pic] | |[pic] | |[pic] | | | |Analyze a mixed cost using the high-low method. |[pic] | |[pic] | |[pic] | | | |Prepare an income statement using the contribution format. |[pic] | |[pic] | |[pic] | | | |(Appendix 5A) Analyze a mixed cost using the lea st-squares regression method. | Key terms: Account analysis  Ã‚   |A method for analyzing cost behavior in which an account is classified as either variable or fixed based on | | |the analyst's prior knowledge of how the cost in the account behaves. | |[pic] | |[pic] | |[pic] | |Activity base  Ã‚   |A measure of whatever causes the incurrence of a variable cost. For example, the total cost of X-ray film in a| | |hospital will increase as the number of X-rays taken increases. Therefore, the number of X-rays is the | | |activity base that explains the total cost of X-ray film. |[pic] | |[pic] | |[pic] | |Committed fixed costs  Ã‚   |Investments in facilities, equipment, and basic organizational structure that can't be significantly reduced | | |even for short periods of time without making fundamental changes. |[pic] | |[pic] | |[pic] | |Contribution approach  Ã‚   |An income statement format that organizes costs by their behavior. Costs are separated into variable and fixed| | |categories rather than being separated according to organizational functions. | |[pic] | |[pic] | |[pic] | |Contribution margin  Ã‚   |The amount remaining from sales revenues after all variable expenses have been deducted. |[pic] | |[pic] | |[pic] | |Cost structure  Ã‚   |The relative proportion of fixed, variable, and mixed costs in an organization. |[pic] | |[pic] | |[pic] | |Dependent variable  Ã‚   |A variable that responds to some causal factor; total cost is the dependent variable, as represented by the | | |letter Y, in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Discretionary fixed costs  Ã‚   |Those fixed costs that arise from annual decisions by management to spend on certain fixed cost items, such as| | |advertising and research. |[pic] | |[pic] | |[pic] | |Engineering approach  Ã‚   |A detailed analysis of cost behavior based on an industrial engineer's evaluation of the inputs that are | | |required t o carry out a particular activity and of the prices of those inputs. |[pic] | |[pic] | |[pic] | |High-low method  Ã‚   |A method of separating a mixed cost into its fixed and variable elements by analyzing the change in cost | | |between the high and low activity levels. |[pic] | |[pic] | |[pic] | |Independent variable  Ã‚   |A variable that acts as a causal factor; activity is the independent variable, as represented by the letter X,| | |in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Least-squares regression |A method of separating a mixed cost into its fixed and variable elements by fitting a regression line that | |method  Ã‚   |minimizes the sum of the squared errors. |[pic] | |[pic] | |[pic] | |Linear cost behavior  Ã‚   |Cost behavior is said to be linear whenever a straight line is a reasonable approximation for the relation | | |between cost and activity. |[pic] | |[pic] | |[pic] | |Mixed cost  Ã‚   |A cost that contains both variable and fixed cost ele ments. |[pic] | |[pic] | |[pic] | |Multiple regression  Ã‚   |An analytical method required when variations in a dependent variable are caused by more than one factor. |[pic] | |[pic] | |[pic] | |R 2  Ã‚   |A measure of goodness of fit in least-squares regression analysis. It is the percentage of the variation in | | |the dependent variable that is explained by variation in the independent variable. |[pic] | |[pic] | |[pic] | |Relevant range  Ã‚   |The range of activity within which assumptions about variable and fixed cost behavior are reasonably valid. |[pic] | |[pic] | |[pic] | |Step-variable cost  Ã‚   |The cost of a resource that is obtainable only in large chunks and that increases and decreases only in | | |response to fairly wide changes in activity. | Review Problem 1: Cost behavior Neptune Rentals offers a boat rental service. Consider the following costs of the company over the relevant range of 5,000 to 8,000 hours of operating time for the boats: |Hours of operating time | | |5,000 |6,000 |7,000 |8,000 | |Total costs: | | | | | |Variable costs |$20,000 |$ ? $ ? |$ ? | |Fixed costs |$1,68,000 |$ ? |$ ? |$ ? | |Total costs |$1,88,000 |$ ? |$ ? |$ ? | |Cost per hour: | | | | | |Variable cost |$ ? |$ ? |$ ? |$ ? | |Fixed cost |$ ? |$ ? |$ ? $ ? | |Total cost per hour |$ ? |$ ? |$ ? |$ ? | Required: Compute the missing amount assuring that cost behavior patterns remain same within the relevant range of 5,000 to 8,000 hours. Solution to Review Problem 1: Per Unit Variable Cost = 20,000/5,000= 4. 00 per Unit. |Hours of operating time | | |5,000hr 6,000hr |7,000hr |8,000hr | |Total Costs Variable costs |$20,000 |$24,000 |$28,000 |$32,000 | |Fixed costs |1,68,000 |1,68,000 |1,68,000 |1,68,000 | |Total costs |$1,88,000 |$1,92,000 |$1,96,000 |$2,00,000 | |Cost per hour: |$4. 0 |$4. 00 |$4. 00 |$4. 00 | |Variabl e cost | | | | | |Fixed cost |33. 60 |28. 00 |24. 00 |21. 00 | |Total cost per hour |$37. 60 |$32. 00 |$28. 00 |$25. 0 | Review problem 2: High Low Method The administrative of azalea hills hospitals would like a cost formula linking the costs involved in admitting patients to the number of patients admitted during a month. The admitting department’s costs and number of patients admitted during the immediately preceding eight month are given in the following table: |Month |number of patients |admitted dep. Costs | |May |1,800 |14,700 | |June |1,900 |15,200 | |July |1,700 |13,700 | |August |1,600 |14,000 | |September |1,500 |14,300 | |October |1,300 |13,100 | |Nov |1,100 |12,800 | |Dec |1,500 |14,600 | Required: 1. Use the high low method to establish the fixed and variable components of admitting costs. 2. Express the fixed and variable components of admitting costs as a formula in the linear equation form: Y= a+bx. Solution to Review Problem 2 1. |Number of Patients Admitted |Admitting Department cost | |High activity level (June) |$1,900 |15,200 | |Low activity level (November) |1,100 |12,800 | |Change |$800 |$2,400 | Variable cost per unit of activity: Variable Cost = 2,400 / 800 = 3 Fixed cost = Total cost – variable cost = 15,200 – (3*1,900) = 9,500 2. The cost formula expressed in the linear equation form is:Y= $9,500+$3X Problem 5-12 House of Organs, Inc purchases organs from a well-known manufacturer and sells them at the retail level. The organs sell, o n the average, for $2500 each. The average cost of an organ from the manufacturer is $1500. House of Organs, Inc has always kept careful records of its costs. The costs that the company incurs in a typical month are presented below in the form of a spreadsheet Costs |Cost Formula | |Selling: | |Advertising |$950 per month | |Delivery of organs |$60 per organ sold | |Sales salaries and commissions |$4,600 per month plus 4% interest | |Utilities |$650 per month | |Depreciation of sales facilities |$5,000 per month | |Administrative: | |Executive salaries |$13,500 per month | |Depreciation of equipment |$900 per month | |Clinical |$2,500 per month plus $40 per organ sold | |Insurance |$700 per month | During November, the company sold and delivered 60 organs. Required: 1. Prepare an income statement for November using the traditional format with costs organized by function. 2. Redo (1) above, this time using the contribution format with costs organized by behavior. Show costs and revenues on both a total and per unit basis down through contribution margin. 3. Refer to the income statement prepared in (2) above. Why might it be misleading to show the fixed costs on a per unit basis? Solution 5-12 1. House of Organs, Inc. Income Statement For the Month Ended November 30 |Sales (60 organs ? $2,500 per organ) | |$1,50,000 | |Cost of goods sold (60 organs ? 1,500 per organ) | |90,000 | |Gross margin | |60,000 | |Selling and administrative expenses: | | | |Selling expenses: | | | |Advertising |$  Ã‚  Ã‚  Ã‚  950 | | |Delivery of organs (60 organs ? $60 per organ) |3,600 | | |Sales salaries and commissions [$4,800 + (4% ? 150,000)] |10,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Total selling expenses |21,000 | | |Administra tive expenses: | | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical [$2,500 + (60 organs ? 40 per organ)] |4,900 | | |Insurance |700 | | |Total administrative expenses |20,000 | | |Total selling and administrative expenses | |41,000 | |Net operating income | |$? 19,000 | 2. House of Organs, Inc. Income Statement For the Month Ended November 30 | |Total |Per Unit | |Sales (60 organs $2,500 per organ) |$1,50,000 |$2,500 | |Variable expenses: | | | |Cost of goods sold (60 organs ? $1,500 per organ) |90,000 |1,500 | |Delivery of organs (60 organs ? $60 per organ) |3,600 |60 | |Sales commissions (4% ? $150,000) |6,000 |100 | |Clerical (60 organs ? 40 per organ) |2,400 |40 | |Total variable expenses |1,02,000 |1,700 | |Contribution margin |48,000 |$  Ã‚  800 | |Fixed expenses: | | | |Advertising |950 | | |Sales salaries |4,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical |2,500 | | |Insurance |700 | | |Total fixed expenses |29,000 | | |Net operating income |$  19,000 | | 3. Fixed costs remain constant in total but vary on a per unit basis with changes in the activity level. Problem 5-15: High-Low Method, Predicting Cost Golden Company’s total overhead costs at various levels of activity are presented below: Month |Machine-Hours |Total Overhead Costs | |March |50,000 |$1,94,000 | |April |40,000 |1,70,200 | |May |60,000 |2,17,800 | |June |70,000 |2,41,600 | Assume that the overhead costs above consist of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 40000 machine-hour level of activity is as follows: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$52,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |60,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |58,200 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $1,70,200 | The company wants to break down the maintenance cost into its basic variable and fixed cost elements. Required: 1. As shown above overhead costs in June amounted to $241600. Estimate how much of this consisted of maintenance cost. (Hint to do this, it may be helpful to first determine how much of the $241600 consisted of utilities and supervisory salaries. 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form Y=a+bx. 4. What total overhead costs would expect to be incurred at an operating activity level of 45000 machine-hours. Solution 5-15 . Maintenance cost at the 70,000 machine-hour level of activity can be isolated as follows: | |Level of Activity | | |40,000 MH |70,000 MH | |Total factory overhead cost |$1,70,200 |$2,41,600 | |Deduct: | | | |Utilities cost @ $1. 0 per MH* |52,000 |91,000 | |Supervisory salaries |60,000 |60,000 | |Total maintenance cost at the low activity level |$  58,200 |$  90,600 | |$58,200 | | | | | | | *$52,000 ? 40,000 = $1. 30 per MH 2. High-low analysis of maintenance cost: | |Maintenance Cost |Machine-Hours | |High activity level |$90,600 |70,000 | |Low activity level |58,200 |40,000 | |Change |$32,400 |30,000 | Variable cost per unit of activity: [pic] Total fixed cost: Therefore, the cost formula is $15,000 per month plus $1. 8 per machine-hour or Y = $15,000 + $1. 08X, where X represents machine-hours. 3. | |Variable Rate per Machine-Hour |Fixed Cost | |Maintenance cost |$1. 08 |$15,000 | |Utilities cost |1. 30 | | |Supervisory salaries cost | |60,000 | |Totals |$2. 8 |$75,000 | Therefore, the cost formula would be $75,000 plus $2. 38 per machine-hour, or Y = $75,000 + $2. 38X. 4. |Fixed costs |$? 75,000 | |Variable costs: $2. 38 per MH ? 45,000 MHs |1,07,100 | |Total overhead costs |$1,82,100 | Problem 5-17: High-Low Method cost of Goods Manufactured. NuWay. Inc, manufactures a single product. Selected data from the company’s cost records for two recent months are given below. |Level of Activity | | |July-Low | | |October-High | | | | |Number of units produced |9,000 | | |12,000 | |Cost of goods manufactured | | | |$2,85,000 | |Work in process inventory, beginning |3,90,000 | | | | |Work in process inventory, ending |14,000 | | |22,000 | |Direct materials cost per unit | | | |25,000 | |Direct labor cost per unit |15,000 | | | | |Manufacturing overhead cost, total |15 | |15 | | | | | |6 | | |6 | | | | | |? | |? | | | | The company’s manufacturing overhead cost consists of both variable and fixed cost elements. In order to have data available for planning, management wants to determine how much of the overhead cost is variable with units produced and how much of it is fixed per year. Required: 1. For both July and October, estimate the amount of manufacturing overhead cost added to production. The company had no under-or over applied overhead in either month. Hint: A useful way to proceed might be to construct a schedule of cost goods manufac tured. ) 2. Using the high low method of cost analysis, estimate a cost formula for manufacturing overhead. Express the variable portion of the formula in terms of a variable rate per unit of product. 3. If 9500 units were produced during a month, what would be the cost of goods manufactured? (Assume that the company’s beginning work in process inventory for the month is $16000 and that its ending work in process inventory is $19000. Also, assume that there is no under or over applied overhead cost for the month. Solution 5-17: High Low Method, COGM 1. Nu Way Inc. Schedule of Cost of Goods Manufactured |July—Low |October—High | | |9,000 Units |12,000 Units | |Direct materials cost @ $15 per unit |$1,35,000 | |$1,80,000 | | |Direct labor cost @ $6 per unit |54,000 | |72,000 | | |Manufacturing overhead cost |1,07,000 |* |1,31,000 |* | |Total manufacturing costs |2,96,000 | |3,83,000 | | |Add: Work in process, beginning |14,000 | |22,000 | | | |3,10,000 | |4,05,00 0 | | |Deduct: Work in process, ending |25,000 | |15,000 | | |Cost of goods manufactured |$2,85,000 | |$3,90,000 | | 2. | |Units Produced |Cost Observed | | |October—High level of activity |12,000 |$1,31,000 | | |July—Low level of activity |9,000 |1,07,000 | | |Change |3,000 |$  24,000 | [pic] |Total cost at the high level of activity |$1,31,000 | |Less variable cost element ($8 per unit ? 12,000 units) |96,000 | |Fixed cost element |$  Ã‚  35,000 | Therefore, the cost formula is: $35,000 per month plus $8 per unit produced, or Y = $35,000 + $8X, where X represents the number of units produced. 1. The cost of goods manufactured if 9,500 units are produced: Nu Way Inc. Schedule of Cost of Goods Manufactured |Direct materials cost (9,500 units ? $15 per unit) | |$1,42,500 | |Direct labor cost (9,500 units ? $6 per unit) | |57,000 | |Manufacturing overhead cost: | | | |Fixed portion |$35,000 | | |Variable portion (9,500 units ? 8 per unit) |76,000 |1,11,000 | |Total manufacturing costs | |3,10,500 | |Add: Work in process, beginning | |16,000 | | | |3,26,500 | |Deduct: Work in process, ending | |19,000 | |Cost of goods manufactured | |$3,07,500 | Edition 11: Problem 5-18: Marwicks pianos inc. purchase pianos from a large manf. And sells them at the retail level . the pianos cost on the average $2450 each from the mnf. Marwicks pianos inc. sell the pianos to its customers at an average price of $3125 each . the selling and adminis trative costs that the company incurs in a typical month are presented below: Costs |Cost Formula | |Selling | | |Advertising |$700 per month | |Delivery of organs |$30 per organ sold | |Sales salaries and commissions |$950 per month plus 4% interest | |Utilities |$350 per month | |Depreciation of sales facilities |$800 per month | |Administrative: | | |Executive salaries |$2,500 per month | |Depreciation of equipment |$400 per month | |Clinical |$1,000 per month plus $20 per organ sold | |Insurance |$300 per month | During august, marwicks pianos inc. sold and delivered 40 pianos REQUIRED: 1. Prepare income statement for marwicks pianos inc. for august. Use the traditional format, with cost organized by function. 2. Redo 1 above, this time using the contribution format, with cost organized by behavior. Show costs and revenues on both a total and a per unit basisdown through contribution margin. 3. Refer to the income statement you preferred in 2 above. Why might it be misleading to show the fixed costs on a per unit basis? Problem 5-19: Amfac comp. manf. A single product. The company keeps careful records of manufacturing activities from which the following inf. Have been extracted. |Level of Activity | | |March –low | | |June – high | | | | |Number of units produced |6,000 | | |9,000 | |Cost of goods manufactured | | | |$1,68,000 | |Work in process inventory, beginning |2,57,000 | | | | |Work in process inventory, ending |9,000 | | |32,000 | |Direct materials cost per unit | | |15,000 | |Direct labor cost per unit |21,000 | | | | |Manufacturing overhead cost, total |6 | | |6 | | | | | |10 | | |10 | | | | | |? | | |? | | | Required: For the both March and June, estimate the amount of manufacturing overhead cost added to production. The comp. had no under O. H . IN either month Using the high low method, estimate a cost formula for manf. O. H. expresses the variable portion of the formula in terms of a variable rate per unit of product. If 7000 units are produced during a month, what would be the cost of good manufacture? Work in process is same. Problem 5-24 High-Low Method; Predicting cost [L01, L03] Nova Company’s total overhead costs at various levels of activity are resented below: |Month |Machine-Hours |Total Overhead Costs | |April |70,000 |$1,98,000 | |May |60,000 |1,74,000 | |June |80,000 |2,22,000 | |July |90,000 |2,46,000 | Assume that total overhead costs above consist of utilities, supervisory salaries and maintenance. The breakdown of these costs at the 60,000 machine- hour level of activity is: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$48,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$21,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$1,05,000 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$1,74,000 | Nova Company’s management wants to break down the maintenance cost into its variable and fixed cost elements. Required: 1. Estimate how much of the $246,000 of overhead cost in July was maintenance cost. (Hint: to do this, it may be helpful to first determine how much of the $246,000 consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed costs! ) 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form 4. Y=a + bX 5. What total over head costs would you expect to be incurred at an operating activity level of 75,000 machine-hours? ———————– Page4

Incorporate These 15 Practices into Your Life to Find Success

Incorporate These 15 Practices into Your Life to Find Success We all have a tendency to stay close within our comfort zones. But what if the biggest growth potential and rewards are just beyond that zone? Or even way beyond it? Here are 15 ways to question your idea of what is normal, and how to expand both that concept and your comfort zone, and make a major difference in the course of your life.1. Question everythingTake nothing for granted. Be like the toddler always asking why. Keep searching for answers and examine norms from every angle. You never know what you might find.2. Be painfully honestBeing the most honest you have ever been is incredibly uncomfortable. It feels alien to tell 100% of the truth. If you’re burning to say something (good or bad) to someone in your life, you’ll never know the value that could be reached by saying it until you try. Start with a letter if the idea of a conversation freaks you out.3. MeditateEspecially when you’re busy, carving out time to sit and do nothing except breathing can mak e you feel insane. But the benefits far outweigh the perceived (negligible) costs. Sometimes, by stopping, you’ll greatly enhance your ability to keep going.4. Learn to be an early riserIt might sound awful, or you might not be a â€Å"morning person,† but imagine what you could get done if you got up extremely early, say 5am, when everyone else is asleep and you have the world to yourself. Begin your day in productive silence.5. Create thingsEveryone fancies themselves a creative person, but it’s so easy to choose Netflix and wine instead of a creative project when we come home from a long day. Persist and find yourself a creative outlet, then nurture it with diligence!6. Save your moneyStart keeping track of every penny you spend. Do this for a few months. Try paying for everything in cash, which will really drive home how much you’re spending. Once you cut the excess, you’ll be shocked at what you can save.7.  Give back to those in needVolunte ering can make you feel less self-centered, less hopeless, and like you’re part of something bigger. Don’t underestimate the value of community outreach.8. Maintain your fitnessKeep track of what you eat and what exercise you do. It may seem annoying and time-consuming, but it’s a great way to see the good vs. harm you’re doing to your body so you can make changes accordingly.9. Eat wellNutritious food helps you perform better. Limit your diet to food that has actual nutrition: lots of organic vegetables, lean proteins, healthy fats, etc. It’s better to be a weirdo about your food and to outshine the competition than to blend in at parties and be sluggish or unhealthy all your life.10.  Work on your speaking skillsPublic speaking is a daunting thing, but learning to do it adds an invaluable skill to your toolbox. Everyone is scared of it at first. Take small opportunities to cut your teeth and when you really need to stand up in front of a crowd, you’ll be ready.11. Talk to people who interest youIntrigued by someone? Strike up a conversation. What do you have to lose? Worst case scenario: rejection. Best case: a new friend! And rejection is a normal part of life, so there is nothing for you to fear.12. Put away your phoneTake a digital detox every now and then, let your mind wander and mull over projects and problems. Also, put it away in social settings. Constantly checking or looking things up is just plain rude.13. Focus your efforts on one thing at a timeDon’t try all the things at once. Pick one at a time and commit to mastering that thing. Once you’re there, feel free to pick another. The road to mastery is accomplished one task at a time. Intention and attention are important.14. Set scary goalsStretch your limits by setting goals you’re not sure you can reach. Pick something harder and scarier and more uncomfortable than you’ve ever done and give yourself a year to do it. This mig ht be as simple as attempting to run 7 miles when you’ve hardly ever run 1. But the experience of channeling your physical and mental reserves to get it done is almost always worth it.15. Get help if you need itTherapy might be the number one most uncomfortable thing to do. It’s an exhausting chore to examine your own biases, defenses, motivations, and those of the people in your life. But it always gets you closer to the truth. And can lead to all sorts of breakthroughs in the short and long term.

Essay on Perfect Illusions

Essay on Perfect Illusions Essay on Perfect Illusions Perfect Illusions My hair was straightened, it was messy and frizzy, I cried. False teeth went in, my real teeth were squint, I cried. The dress was too tight, I was too fat, I cried. The make-up was applied, I had freckles, I cried. I looked in the mirror, I cried, to be immediately told to stop as the mascara would run. They forced me to eat powdered sugar, I breathed it in by mistake, I cried. Even my personality wasn't right. I looked in the mirror, but I didn't see myself, I saw a â€Å"pretty little princess†. Well, that's what Mummy told me I saw. She always said that, but only when I was like this. Without all my make-up, she only said bad things, that's why hated being without it. That's why I lied to her and told her that I liked doing this, just so I could feel pretty. I wished so much that Mummy hadn't made me do this. It was OK the first time, I just felt special, until I took my make-up off. Ever since then, I have been striving for ultimate perfection, striving to be the pretty l ittle princess. 2.5 million girls compete in beauty pageants every year in the US. The number of beauty pageant held in the US every year is 100,000. The average BMI of a beauty contestant in 2010 was 18.9. The average BMI for a young woman is 24-26. In the past three years, 98 children aged between 5 and 10 were admitted to hospital suffering from anorexia, a further 499 children between he ages of 8 and 12, and 1,500 between 13 and 15 were also admitted, but that doesn’t include all the children that hide their disorder. Do these figures sound positive to you? Child beauty pageants in many aspects are indeed doing much more harm than good, both mentally, physically and emotionally. Throughout the years child beauty pageant popularity has grown an exponential amount. And now in the year 2012, seemingly, there is becoming an epidemic. It’s estimated in the United States alone each year, 250,000 children compete in child pageants of that, over 100,000 are girls under the age of twelve. The ages of contestants can be as low as 12 months. So you are willing to introduce a young baby into the world of spray tan and make-up? To prove that child beauty pageants should be abolished, it is essential to discuss the the psychological, physical and sexual abuse that is associated with beauty pageants. On a mental level, pageants have been proven to cause in many cases mental distress; this is mainly due to the amount of pressure put on the contestants. Children aren’t equipped to handle high stress situations; and as a result they are more prone to suffer with some kind of mental strain. Of the children who participate in these pageants, studies have shown that approximately half of them are unhappy with the size that they are, and have or want to go on a diet. Comparing pageant children to others, they are sixty percent more likely to go on a diet by the age of ten. It's not uncommon for teens who used to be in pageants to develop eating disorders and have body image problems. Introducing young children to unnecessary falsities, it gives them a fake impression as to how beauty is portrayed, When children grow into their teenage years and beyond, they start to develop their owns styles and begin to tend to their appearance, and can be put under pressure to look a certain wa y. However, is it fair to acquaint children to beauty, when they are so young and influential? This could cause them to suffer great distress at the amount of pressure put on their young shoulders. Is trying to loose weight and there appearance really what young children should be focusing on? Physically these girls are striving for perfection, resulting in the possibility of eating disorders, extreme dieting and exercising. Emotionally, many girls actually acquire low-self-esteem; this is expected to carry on into ones adulthood if not handled with proper care. Not only that but many contestants that partake in child beauty pageants have a low level of self-worth, they many

Nickel Element Facts and Properties

Nickel Element Facts and Properties Atomic Number: 28 Symbol: Ni Atomic Weight: 58.6934 Discovery: Axel Cronstedt 1751 (Sweden) Electron Configuration: [Ar] 4s2 3d8 Word Origin: German Nickel: Satan or Old Nick, also, from kupfernickel: Old Nicks copper or Devils copper Isotopes: There are 31 known isotopes of nickel ranging from Ni-48 to Ni-78. There are five stable isotopes of nickel: Ni-58, Ni-60, Ni-61, Ni-62, and Ni-64. Properties: The melting point of nickel is 1453Â °C, the boiling point is 2732Â °C, specific gravity is 8.902 (25Â °C), with a valence of 0, 1, 2, or 3. Nickel is a silvery white metal that takes a high polish. Nickel is hard, ductile, malleable, and ferromagnetic. It is a fair conductor of heat and electricity. Nickel is a member of the iron-cobalt group of metals (transition elements). Exposure to nickel metal and soluble compounds should not exceed 1 mg/M3 (8 hour time-weighted average for a 40 hour week). Some nickel compounds (nickel carbonyl, nickel sulfide) are considered to be highly toxic or carcinogenic. Uses: Nickel is used primarily for the alloys it forms. It is used for making stainless steel and many other corrosion resistant alloys. Copper-nickel alloy tubing is used in desalination plants. Nickel is used in coinage and for armor plating. When added to glass, nickel gives a green color. Nickel plating is applied to other metals to provide a protective coating. Finely divided nickel is used as a catalyst for hydrogenating vegetable oils. Nickel is also used in ceramics, magnets, and batteries. Sources: Nickel is present in most meteorites. Its presence is often used to distinguish meteorites from other minerals. Iron meteorites (siderites) may contain iron alloyed with 5-20% nickel. Nickel is commercially obtained from pentlandite and pyrrhotite. Deposits of nickel ore are located in Ontario, Australian, Cuba, and Indonesia. Element Classification: Transition Metal Physical Data Density (g/cc): 8.902 Melting Point (K): 1726 Boiling Point (K): 3005 Appearance: Hard, malleable, silvery-white metal Atomic Radius (pm): 124 Atomic Volume (cc/mol): 6.6 Covalent Radius (pm): 115 Ionic Radius: 69 (2e) Specific Heat (20Â °C J/g mol): 0.443 Fusion Heat (kJ/mol): 17.61 Evaporation Heat (kJ/mol): 378.6 Debye Temperature (K): 375.00 Pauling Negativity Number: 1.91 First Ionizing Energy (kJ/mol): 736.2 Oxidation States: 3, 2, 0. The most common oxidation state is 2. Lattice Structure: Face-Centered Cubic Lattice Constant (Ã…): 3.520 CAS Registry Number: 7440-02-0 Nickel Trivia German miners seeking copper would occasionally come across a red ore with flecks of green. Believing they had found copper ore, they would mine it and take it in for smelting. They would then find the ore produced no copper. They named the ore kupfernickel, or Devils copper since the Devil switched out the useful metal to confound the miners.In the 1750s, Swedish chemist Axel Cronstedt found kupfernickel to contain arsenic and a previously unknown element. We know now that kupfernickel is nickel arsenide (NiAs).Nickel is ferromagnetic at room temperature.Nickel is believed to be the second most abundant element in the Earths core after iron.Nickel is a component of stainless steel.Nickel has an abundance of 85 parts per million in the Earths crust.Nickel has an abundance of 5.6 x 10-4 mg per liter of seawater.Most nickel produced today finds its way into alloys with other metals.Many people are allergic to nickel metal. Nickel was named the 2008 Contact Allergen of the Year by the A merican Contact Dermatitis Society. References Los Alamos National Laboratory (2001), Crescent Chemical Company (2001), Langes Handbook of Chemistry (1952), CRC Handbook of Chemistry Physics (18th Ed.) International Atomic Energy Agency ENSDF database (Oct 2010)

The Common Perception of Juvenile Offenders Essay

The Common Perception of Juvenile Offenders - Essay Example The Certain reason for it cannot be distinguished strictly. Presumably such behavior is encouraged with the stereotypes, common for police and jurors and is rooted in the past where the slavery and beliefs of blacks being not as clever as whites and much more aggressive were wide-spread. Mass-media is also likely to influence such point of view, describing the evil nature of Black juvenile offenders and the misguided yet still innocent nature of White juvenile offenders ». Thus shooting at school committed by a white adolescent would most likely be described as shocking, while same act committed by a black one - as expectable. There are no special explorations of for reasons of juvenile legal discrimination, but similar tests were conducted with adults and resulted in the theory of similarity-leniency, where people tend to show more empathy with ones whom they consider alike to their person. That was not the first experiment of a kind, still it was the first one conducted in order to prove the existence of racial prejudice directed onto coloured juveniles. The confinement of African American juveniles throughout the United States is abnormal. The rate of juvenile confinements for several years has decreased, and thus the predominance of arrests of coloured juveniles has become even more obvious. According to researches, coloured youth commits more crimes and is arrested twice as often as white juveniles. Still, the other reason for such misbalance was also caused by the difference in attitude to black or latin juveniles in comparison to white ones. It is bound not only with the biased attitude but also with the difference in the life circumstances of juveniles that result in stricter sentences. For example under the law of Minnesota, a punishment for trying crack cocaine is four years of confinement, while trying powdered cocaine leads only to probation period.

Mandatory mediation in the United States of America Essay

Mandatory mediation in the United States of America - Essay Example (Mediation. Indopedia. [internet]). There are instances when mediation is resorted to because a controversy has arisen and the adversaries choose to have the matter passed upon by a neutral referee, called the mediator, rather than to go through the rigors and the high cost of court proceedings which are usually protracted. In some other situations, there is a clause in the covering contract in which the parties provide for a mediation mechanism. This part of the main agreement has a jurisdictional repercussion because the supposed hearing court will not normally entertain a stipulated dispute if the mediation remedy is not first exhausted. It is given that alternative dispute resolutions which include mediation have become the better option to settle controversies without resorting to court processes. (Alternative Dispute Resolution. Superior Court of California. County of Fresno. [internet]). It is claimed that the idea of mediation in the United States of America started as early as during the time of the native American tribes. (Eric van Ginkel. Mediation under National Law: United States of America. IBA Legal Practice Division. MEDIATION COMMITTEE NEWSLETTER. August 2005. [internet]). Before proceeding, it is deemed important that mediation be distinguished from arbitration because there is that usual mistake of interchanging the two under the wrong perception that both are the same or similar. Arbitration is a more expeditious, less complex and inexpensive replacement of a court suit. The controversy is endorsed to an impartial outside party called the arbitrator who has expertise over the subject of the conflict. After a prudent assessment and evaluation of the pertinent facts, the arbitrator decides in favor of the party he deems has a... Courts all over the world are clogged with cases. This drawback means humongous costs to the government concerned and an insignia of justice being denied as having been rendered too late. Owing to this, substitute ways to resolve disputes have long been thought of to patch up controversies peacefully and inexpensively, that is, without the intercession of the judicial agencies of the state.One such extra-judicial methodology is mediation which is a form of an alternative dispute resolution.Mediation is a tool used to resolve conflicts between or among natural persons, business entities and even nations. It is actually one of the conventional types of alternative dispute resolution, the other one being arbitration.There is no general federal law that governs definite rules and regulations over the whole caboodle of the mediation remedy. Even the Uniform Mediation Act cannot yet be fully applied to and adopted by all the states of the United States because the individual territories or jurisdictions have their own mediation structures and methodologies. Also, every state has its own unique culture, industry, climate, products and other variables for which each mediation procedure or set of procedures may rather be customized for appropriate applicability. Furthermore, the respective states already have mandatory mediation legislations in place numbering two thousand five hundred all over the country.

Differences between online and traditional marketing Research Paper

Differences between online and traditional marketing - Research Paper Example Although it is referred to as traditional, it is still commonly used by both the local and international businesses in order to pass a message to the customers. Some of the common traditional marketing strategies include use of radio, newspapers, magazines, television, etc. Other common methods that are still used include direct mail and referral (Singh, 2010). However, this form of advertising is being replaced by the online marketing. This paper will therefore discuss the major differences between online and traditional marketing. Online marketing can be able to reach a large geographical location. With the penetration of the internet in the global market, companies can be able to reach customers who are located in different parts of the world using an online platform. For instance, social media can reach customers all over the world irrespective of their geographical location. However, this is not the case with traditional marketing. Traditional marketing can only be able to reach customers who are located in areas that are covered with the media used. For instance, when a marketer uses a local media, either print or audio, the message can only reach the customers who are located in this geographical location (Singh, 2010). As a result, traditional marketing is more limited in comparison with online marketing. Online marketing is cheaper than traditional marketing. The cost of using internet has reduced tremendously over the years. This has resulted from increased levels of competition among the internet providers. Furthermore, with the current technological changes, more people have been able to get access to gadgets such as smart phones, tablets, and ipads which has made it easy for them to get access to the internet. As a result, many people can now get information concerning the existence of a certain product or service in the market at ease. The cost of using the online platform to pass the message to the customers is very low. For