Social and Pychological Affects on a Rookie Police Officer

Is police work a stressful job? Is it stressful when you are making over one hundred thousand dollars a year, as are some officers? What is the home life like of a police officer? What are the occupational and social stresses that an officer must deal with? What dangers do officers deal with every time they put on their shield? What must they give up in life, when they decide they want to cross the â€Å"blue line†? Over the next ten pages or so, I am going to tackle these areas as well as many others, while I try to portray the stresses of being a police officer.Some people may feel that even though police officers have probably the toughest job in the country, that they do not get stressed out, and it is not brought into their home life. However I personally feel, that if the job is too stressful, then the officer in question may not be able to do the job up to his or her potential. Now, if the officer is not able to fully do the job up to his or her potential, then we as ci tizens are not as safe and secure as we should be. Many officers have the stress of marriage and kids, poor work hours, and poor working conditions because of the areas that they work in.They must deal with citizens who are not always up to code, when it comes to doing the right thing. Officers have to deal with being berated by people who do not necessarily view them as an authority figure. All of these extenuating circumstances can lead a person, in any occupation, to become stressed, but a police officer has to deal with this everyday. While doing the research for this paper, I was able to find a broad array of articles ranging from the divorce rates of police officers, to the suicide rate of police officers, which grew tremendously from the nineteen eighties through today.I was able to find one particular article that discussed the stresses of being undercover. I was also fortunate enough, to have spoken with my cousin’s fiance, who is also an undercover officer (although I’ll try not to divulge the specifics of his work). There were articles on how the danger of policing is increasing today to what it is like to actually be a law enforcement officer. There are people who feel that law enforcement officers are not embraced by the community, but have to admit that their task is difficult. Laurence miller said, â€Å"Police officers regularly deal with the most violent, impulsive, predatory members of society† (www. aets. org/article87. html) He also went on to discuss the stress level of their job, and how they are â€Å"more reluctant to talk to outsiders or to show weakness in front of their peers† (www. aaets. org/article87. html). Law enforcement is a difficult field to get into. You have to make many sacrifices when you join the force. There are friends that you have to give up and holidays that you will miss. You will miss nights out with friends and possibly miss your kids birthday. A lot of people leave nice office jobs w ith no risk or pressure, where they work in a stress free environment.They get thrown right into the fray, doing things they would have never imagined. They go out there and they protect us. They do the things we do not want to do. They keep our neighborhoods safe at night, they keep the drug dealers off the streets and they provide a sense of calming in our hearts when we see them out there doing their jobs. However, I do not think we have ever really taken a look at what goes on with them. I feel that there is a lot of stress that is put on them and I am going to prove to you, that being a police officer has a lot more stress than you could have imagined.I stated that the job is so stressful on some officers that it breaks up their families. The national divorce rate is fifty percent. However, the divorce rate for police officers is sixty to seventy five percent (Police Stress And The Effects On Family, Sgt. Corey Haines pg. 6 http://www. emich. edu/cerns/downloads/papers/PoliceSt aff ) Sgt. Haines tells us that in a â€Å"twenty to twenty five year career span, it is not particularly unusual for an officer to go through six to eight marriages† (police stress and the effects on family, Sgt. Corey Haines pg. 6). Why is it that an officer’s marriage is torn apart when he is on the force?It is because of the level of stress that is brought upon this individual, and not knowing how to handle it. If an officer was trained to handle their stress more effectively, I do not feel that we would see such a drastic rate of divorce. â€Å"By managing stress more effectively officer will have the tools necessary to be better equipped in their professional and personal live† (http://www. emich. edu/cerns/downloads/papers/PoliceStaff pg. 7). Sgt. Haines once again goes on to explain that officers feel that only other officers understand their careers and problem, and that leads them into isolation from their families.He says that â€Å"Too many times of ficers choose to spend their off-duty time venting their frustrations with co-workers rather than spending quality time with their spouses (http://www. emich. edu/cerns/downloads/papers/PoliceStaff pg. 7). Obviously this leads to the stress not only being put onto the officer, but also onto their families. It eventually gives their family the feeling that they are being pushed away, and left out of an important part of their spouse’s life. We know that the stress of the job can lead to these high divorce rates.The question I ask you is, how do we curve these trends in the other direction? Sgt. Haines feels that â€Å"officers and supervisors should be taught about the symptoms and effects of job stress. Proactive training helps ward off stress when officers encounter it. When an officer suffers from stress, reactive counseling and training should be available† (police stress and the effects on family, Sgt. Corey Haines pg. 8). Sgt. Haines has seen that when an officer has the proper training in dealing with stress, that they are able to tackle the problem efficiently.He wrote that â€Å"programs for individuals often help reduce organizational stress. When a department provides a psychologist and a chaplain, the officers see that someone at the top does understand their problems and is trying to help. † ((http://www. emich. edu/cerns/downloads/papers/PoliceStaff pg. 8) I know that stress can not be taken out of police work, but if it is recognized by the department and dealt with in a timely manner, then I feel that it can have a lasting affect on an officer’s quality of life and career. It is also understood that the job is not creating all of the stress in an officer’s life.I understand that there are always going to be issues at home. Fighting with the wife, getting the kids through school and everything else that comes with being a husband and a father. The thing is, you have to be able to separate your social life, or th e life you are used to, from your job. The second your tour starts you have to give one hundred percent of your attention to police work. If you are not giving all of your attention to your job, you are endangering yourself and the lives of everyone you are being paid to protect.Family stresses are not the only thing that a police officer has to deal with. While talking to my cousin’s fiance yesterday, and discussing with him the topic of my paper, he really opened my eyes about some things. He actually told me that when you are a civilian, you kind of just take things for granted. It is like saying â€Å"ok I can go to the bar today and watch football† and you will not have to worry about who is there. However when you are on the force, you have to realize who your friends are. You can not hang around with people who have a negative influence on your life.You constantly have to think to yourself, â€Å"What kind of impact will this have on me and my career†. So me friends that you may have known since you grew up may not be able to be a part of your life anymore. These are sacrifices that you have to make for your career, and they can cause a great amount of stress on you. Cops are different from you and I. When we see cops, we see them for the most part as authority figures. We deal with them differently, as opposed to how we would deal with someone who did not have any authority. â€Å"Some people say cops are never off-duty.Even when the officer is not working, there is a tendency to attack problems and take charge† (www. heavybadge. com/10reasons. html). Why is it, that we automatically assume since someone is a cop, that they must help? Do we not think that, â€Å"hey maybe we are putting a lot of pressure on this guy? ’ We do not realize that cops are isolated from us. â€Å"The wearing of a badge, uniform and gun makes a law officer separate from society. This segregation leads to many psychological effects which res earch shows can create negative personality traits† (www. heavybadge. com/10reasons. tml). We go on to learn that just wearing the badge or a gun can cause an officer to act more aggressively toward people, and these are changes that can happen to anyone wearing a badge or uniform. However â€Å"many officers suggest there is a role, or mask which they put on along with their uniform† (www. heavybadge. com/10reasons. html).What they are not telling us is, that sometimes their â€Å"role† leaks over into their personal lives and changes the course of their relationships. â€Å"Law enforcement officers work in a quasi-military, structured institution† (www. eavybadge. com/10reasons. html). Now what this particular passage is talking about is the fact that, in a military type environment, the â€Å"individual† is not of a great concern. In this instance the â€Å"individual† is the officer. In these types of environments it is the goal of the gr oup that is paramount to success. If an officer is not performing up to standards and hinders the group performance, then they will be punished. They will â€Å"de-humanize you, to make you realize you are only a valued part of a machine† (www. heavybadge. com/10reasons. tml). How does that make an individual feel? Knowing that no matter what you do, you are not recognized as an individual, but only as a cog in a machine. The stress of performance can add up, knowing if you do not perform, there will be consequences. However it is not all the quasi-military style that can bring on the amounts of stress that officers deal with. What we need to realize is that â€Å"the at work world of the officers is very negative† (www. heavybadge. com/10reasons. html. An officer is constantly seeing the bad part of society.Granted you do see good things along the way. However it is the job of the police officer to find the bad, and deal with it. Is it always fun to work in Bensonhurs t, Brooklyn and see these teenagers, who have their whole lives ahead of them, going down the wrong path? Is it not stressful to know that all these kids need is a little bit of education, and guidance in their lives. I feel it is more stressful on the officers in today’s world, when it seems like every time you read the newspaper, you see a random person getting hit with a stray bullet shot by a teen.These could be your kids, and you never really know what is going on when you are on the job. It is extremely stressful when you have to deal with kids, going down the wrong path constantly. Officer Dan Goldfarb gave a speech to union delegates and defined stress as â€Å"that feeling and desire along with the ensuing bodily effects, experienced by a person who has a strong and true longing to choke the living shit out of someone who desperately deserves it, but you can not† (www. heavybadge. com/efstress. html. ) What officer Goldfarb is trying to ortray in his speech is that an officer has to show a tremendous amount of restraint. He says â€Å"police work by its nature calls for an incredible amount of restraint† (www. heavybadge. com/efstress. html. ) The demand on officers to show greater restraint has grown over the years, and with that so has the stress level on the job. â€Å"Between nineteen thirty four and nineteen sixty, police suicide rates were half that of the general population. Between nineteen eighty to the present, suicide rates in some departments have doubled. † (www. heavybadge. com/efstress. html. Why has the suicide rate jumped to this rather high figure? Well according to officer Goldfarb, it is because â€Å"you can not choke them anymore† (www. heavybadge. com/efstress. html. ) What he is portraying is that street justice is all but gone. Everyone has video cameras and the media just loves to put officers down. â€Å"Politicians continue to pander to the public with new laws and restrictions for police officers that further tie their hands† (www. heavybadge. com/efstress. html. ) Why is it that politicians are always so eager to get involved in police matters?Well for one it has to do with public appeal. If a politician is not doing anything good, and he needs to save face, what is the best way to do it? Get on top of law enforcement. There are some people who do not like law enforcement. It is like always having a way out. No matter how bad you are at your job, you can always go the route of law enforcement. However there are some politicians who use law enforcement to further their own agenda. I am not going to mention names but in my opinion the reverend Al Sharpton tends to do this a lot. Let me ask you this, do we ever really hear from good old Al?Nope, Only when there has been an altercation involving African Americans and usually the police, does Al come out of the wood works to spew his hatred of the New York Police Department to national television. If it was not f or the police officers doing their jobs, then poor Mr. Sharpton would never have a reason to come out. Politicians are not the last people to stress out the police. Leah Cook, a student at San Jose State University wrote â€Å"in the media, it seemed that police officers were seldom praised, but rather criticized or harassed for overstepping civil rights boundaries†. www. focusanthro. org/essays/cook–03-04. html)She was telling us how news reports (once again the media) are quick to accuse police officers for brutality. However the â€Å"police departments have set policies and procedures to ensure officer safety, even if it means physically restraining an unruly citizen. † (www. focusanthro. org/essays/cook–03-04. html). What we need to understand is that with varying degrees of conduct, it should be understood that law enforcement will receive mixed reviews. one day officers are being publicized as heroes, like the praise they received after September e leventh, while on the next, they are portrayed as racist, brutal, and authoritarian† (www. focusanthro. org/essays/cook–03-04. html). I feel that it adds a tremendous amount of stress when you are doing a job that does not have constant public support. It adds to their stress level because there is a â€Å"negative and disrespectful image of law enforcement officers in our society† (www. focusanthro. org/essays/cook–03-04. html). I just do not understand why we have such a low level of respect for our police officers.Maybe it is because of the money that Nassau and Suffolk police make. Although we can not really make that argument for the New York Police Department, because as we all know they are grossly underpaid for the job that they do. A lot of times the stress of a police officer is brought upon them at the Police Academy. Leah states that â€Å"while in the academy, training officers constantly remind the recruits that they are personally liable fo r their actions once they are out on the field† (www. focusanthro. org/essays/cook–03-04. html) . They are told stories of how cops are sued, became alcoholics, druggies, wife beaters and even worse committed suicide† (www. focusanthro. org/essays/cook–03-04. html). The trainers are basically not selling the job well, and sending new officers out there with low morale. I think it is a good thing that the trainers are telling new recruits how it really is. However if it is going to hinder the morale of your newest officers, then maybe there is a better way to get the message across. I do not know if I would feel comfortable in a new situation, with all that is being thrown at me, to be told of these other officers.I would personally find it extremely stressful to know that this could happen to me. It is like they are adding the first layer of stress, when there is just going to be tons more thrown at them, the second they hit the streets. Knowing what we now know, I feel I was successfully able to articulate the stresses of police work. It can be hard for some officers to be out on the street dealing with criminals every night. It is tough on your marriage, when you are working shifts that make it hard to see your family. It is stressful when your marriage falls apart.Some officers will slip into that state of alcoholism, some will become druggies. We will always have that threat of an officer committing suicide. However for the officers that are out there, who love their jobs, I think that stress is more than manageable. We have to know that we can go home at night, and speak with our spouse. Do not shut them out of your lives. Be open about the way you are feeling, and speak when you feel things are getting to be too much. Someone will always be there for you. We just need you to open the door.

Philosophy Exam Questions Essay

  1.what is soft determinism? Soft determinism( compatibilism) is the doctrine that determined actions can nevertheless be free.   2. What is traditional compatibilism? Traditional compatibilism is the doctrine that free actions are caused by one’s will and not externally constrained. 3. What is stace’s explanation of how all our actions have causes ,yet some actions are free?   His explanation is those acts that are directly cause by the internal psychological states of the agent are free. we can be held responsible only for the acts we perform freely. 4. What is Taylor’s ingenious physiologist thought experiment?What is Taylor’s drug addiction thought experiment?how do these two experiments undermine traditional compatibilism?   Taylor’s ingenious physiologist thought experiment is about a man who is hooked up to wires and controlled by various button, sort of like Frankenstein. Taylor’s drug addiction thought experiment is about being addicted to drugs simply by being given the drugs over a course of time. These two experiments undermine traditional compatibilism because in the ingenious physiologist experiment both of the conditions of traditional compatibilism are met but the person being controlled actions aren’t free because his desires are not his own. They come from the physiologist, not from himself.in Taylor’s drug addiction experiment undermines traditional compatibilism because if your will is under your control your actions aren’t free. 5. What is frankfurt’s decision inducer thought experiment? How does it attempt to undermine the traditional notion of responsibility?   Frankfurt’s decision induce thought experiment describes a situation in which jones can’t do otherwise because black won’t let him.but if jones does what black wants him to do without blacks intervening, then jones is responsible for what he does even though he couldn’t have done otherwise.   6. What is hierarchical compatilism? Hierarchical compatibilism is the doctrine that free actions are caused  by second- order volitions that one decisively identifies with. 7. What is slote’s hypnotized patient thought experiment? How does it attempt to undermine hierarchical compatibilism? >> Slote’s hypnotized patient thought experiment is about a man who is undecided between x any y so he visits a hypnotist who induced him into deciding in favor of x. It attempts to undermine hierarchical compatibilism 3.3 1. What is the libertarian argument? The libertarian argument is our free actions are under our control because they are caused by our selves. Your desires must be your own. 2. What premise of this argument is accepted by both libertarians and hard determinists? 3. What is event causation? Event causation is causation that occurs when one event causes another. 4. What is agent causation? Agent causation is causation that occurs when an agent (self, person) causes an event.   5. some people claim that our experience does not provide evidence that we sometimes act freely.what is their argument?what is the libertarian reply to this argument?

Peaceful Pastures

Mid-term Exam| Page: | 1 2 3 | 1. | Question 😠 (TCO 1) The goal of managerial accounting is to provide information that managers need for| | | Student Answer:| | planning. | | | | control. | | | | decision making. | | | | All of the above answers are correct. | | Instructor Explanation:| Chapter 1, Page 4| | | | Points Received:| 4 of 4 | | Comments:| | | | 2. | Question 😠 TCO 1) Which of the following statements regarding fixed costs is true? | | | Student Answer:| | When production increases, fixed cost per unit increases. | | | | When production decreases, total fixed costs decrease. | | | When production increases, fixed cost per unit decreases. | | | | When production decreases, total fixed costs increase. | | Instructor Explanation:| Chapter 1, Page 9| | | | Points Received:| 4 of 4 | | Comments:| | | | 3. | Question 😠 (TCO 1) A retailer purchased some trendy clothes that have gone out of style and must be marked down to 40% of the original selling price in order to be sold. Which of the following is a sunk cost in this situation? | | | Student Answer:| | the current selling price | | | | the original selling price | | | | the original purchase price | | | | the anticipated profit | Instructor Explanation:| Chapter 1, Page 9| | | | Points Received:| 4 of 4 | | Comments:| | | | 4. | Question 😠 (TCO 1) Shula’s 347 Grill has budgeted the following costs for a month in which 1,600 steak dinners will be produced and sold: materials, $4,080; hourly labor (variable), $5,200; rent (fixed), $1,700; depreciation, $800; and other fixed costs, $600. Each steak dinner sells for $14. 00 each. How much is the budgeted variable cost per unit? | | | Student Answer:| | $5. 80 | | | | $7. 74 | | | | $6. 68 | | | | $3. 25 | | Instructor Explanation:| Chapter 1, Page 8 ($4,080 + $5,200) / 1,600 = $5. 80| | | | Points Received:| 0 of 4 | Comments:| | | | 5. | Question 😠 (TCO 1) Which of the following is an example of a manufacturing ov erhead cost? | | | Student Answer:| | security at the manufacturing plant | | | | fabric used to produce shirts | | | | cost of shipping product to customers | | | | the salary of the president of the company | | Instructor Explanation:| Chapter 2, Page 37| | | | Points Received:| 0 of 4 | | Comments:| | | | 6. | Question 😠 (TCO 1) Product costs| | | Student Answer:| | are also called manufacturing costs. | | | | are considered an asset until the finished goods are sold. | | | | become an expense when the goods are sold. | | | All of the above answers are correct. | | Instructor Explanation:| Chapter 2, Page 38| | | | Points Received:| 4 of 4 | | Comments:| | | | 7. | Question 😠 (TCO 1) At December 31, 2010, WDT Inc. has a balance in the Work in Process Inventory account of $62,000. At January 1, 2010, the balance was $55,000. Current manufacturing costs for the year are $292,000, and cost of goods sold is $284,000. How much is cost of goods manufactured? | | | Student Answer:| | $292,000 | | | | $299,000 | | | | $277,000 | | | | $285,000 | | Instructor Explanation:| Chapter 2, Page 43 $55,000 + $292,000 – $62,000 = $285,000| | | Points Received:| 0 of 4 | | Comments:| | | | 8. | Question 😠 (TCO 2) BCS Company applies manufacturing overhead based on direct labor hours. Information concerning manufacturing overhead and labor for August follows: | Estimated| Actual| Overhead cost| $174,000| $171,000| Direct labor hours| 5,800| 5,900| Direct labor cost| $87,000| $89,975| How much overhead should be applied in total during August? | | | Student Answer:| | 177,000 | | | | 179,950 | | | | 171,100 | | | | 168,200 | | Instructor Explanation:| Chapter 2, Page 54 ($174,000 / 5,800) x 5,900 = 177,000| | | | Points Received:| 0 of 4 | | Comments:| | | 9. | Question 😠 (TCO 2) Citrus Company incurred manufacturing overhead costs of $300,000. Total overhead applied to jobs was $306,000. What was the amount of overapplied or underapplied ove rhead? | | | Student Answer:| | $7,000 overapplied | | | | $6,000 overapplied | | | | $6,000 underapplied | | | | $13,000 underapplied | | Instructor Explanation:| Chapter 2, Page 55 $306,000 – $300,000 = $6,000 overapplied| | | | Points Received:| 4 of 4 | | Comments:| | | | 10. | Question 😠 (TCO 3) Companies in which of the following industries would not be likely to use process costing? | | | Student Answer:| | cereals | | | paints | | | | cosmetics | | | | auto body shop | | Instructor Explanation:| Chapter 3, Page 84| | | | Points Received:| 4 of 4 | | Comments:| | | | 11. | Question 😠 (TCO 3) The Blending Department began the period with 45,000 units. During the period the department received another 30,000 units from the prior department and completed 60,000 units during the period. The remaining units were 75% complete. How much are equivalent units in The Blending Department’s work in process inventory at the end of the period? | | | Student Answ er:| | 30,000 | | | | 22,500 | | | | 15,000 | | | | 11,250 | Instructor Explanation:| Chapter 3, Page 88 (45,000 + 30,000 – 60,000) x 75% = 11,250| | | | Points Received:| 4 of 4 | | Comments:| | | | 12. | Question 😠 (TCO 3) Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units were in-process. During May, 11,000 units were completed and 3,000 units were in process at the end of May. These in-process units were 90% complete with respect to material and 50% complete with respect to conversion costs. Other information is as follows: Work in process, May 1:| | Direct material| $36,000| Conversion costs| $45,000| Costs incurred during May:| |Direct material| $186,000| Conversion costs| $255,000| How much is the cost per equivalent unit for direct materials? | | | Student Answer:| | $24. 00 | | | | $16. 20 | | | | $15. 86 | | | | $13. 58 | | Instructor Explanation:| Chapter 3, Page 89 ($36,000 + $186,000) / [11,000 + (3,000 x 90%)] = $16 . 20| | | | Points Received:| 0 of 4 | | Comments:| | | | 13. | Question 😠 (TCO 4) Duradyne, Inc. has total costs of $18,000 when 2,000 units are produced and $26,000 when 5,200 units are produced. During March, 4,000 units were produced and sold for $8 each. What is the variable cost per unit? | | | Student Answer:| | $2. 0 | | | | $0. 40 | | | | $2. 00 | | | | $4. 00 | | Instructor Explanation:| Chapter 4, Page 127 ($26,000 – $18,000) / (5,200 – 2,000) = $2. 50| | | | Points Received:| 4 of 4 | | Comments:| | | | | Page: | 1 2 3 | 1. | Question 😠 (TCO 4) The three elements of the profit margin are:| | | Student Answer:| | Selling price per unit, variable cost per unit, and fixed cost per unit. | | | | Total revenues, total variable costs, and total fixed cost. | | | | Selling price per unit, variable cost per unit, and total fixed costs. | | | | Selling price per unit, total variable costs, and fixed cost per unit. | Instructor Explanation:| Chapter 4, Page 130| | | | Points Received:| 0 of 4 | | Comments:| | | | 2. | Question 😠 (TCO 4) Circle K Furniture has a contribution margin ratio of 16%. If fixed costs are $176,800, how many dollars of revenue must the company generate in order to reach the break-even point? | | | Student Answer:| | $1,105,000 | | | | $282,880 | | | | $1,060,800 | | | | $208,476 | | Instructor Explanation:| Chapter 4, Page 133 $176,800 / 16% = $1,105,000| | | | Points Received:| 4 of 4 | | Comments:| | | | 3. | Question 😠 (TCO 4) Randy Company produces a single product that is sold for $85 per unit.If variable costs per unit are $26 and fixed costs total $47,500, how many units must Randy sell in order to earn a profit of $100,000? | | | Student Answer:| | 1,735 | | | | 618 | | | | 890 | | | | 2,500 | | Instructor Explanation:| Chapter 4, Page 132 ($100,000 + $47,500) / ($85 – $26) = 2,500 units| | | | Points Received:| 4 of 4 | | Comments:| | | | 4. | Question 😠 (TCO 5) Which of the following is treated differently in full costing than in variable costing? | | | Student Answer:| | Direct materials | | | | Fixed manufacturing overhead | | | | Direct labor | | | | Variable manufacturing overhead | Instructor Explanation:| Chapter 5, Page 168| | | | Points Received:| 4 of 4 | | Comments:| | | | 5. | Question 😠 (TCO 5) Which of the following items appears on a variable costing income statement but not on a full costing income statement? | | | Student Answer:| | Sales | | | | Gross margin | | | | Net income | | | | Contribution margin | | Instructor Explanation:| Chapter 5, Page 169| | | | Points Received:| 4 of 4 | | Comments:| | | | 6. | Question 😠 (TCO 5) Peak Manufacturing produces snow blowers. The selling price per snow blower is $100. Costs involved in production are: Direct Material per unit| $20| Direct Labor per unit| 12|Variable manufacturing overhead per unit| 10| Fixed manufacturing overhead per year| $148,500| In addition, the compan y has fixed selling and administrative costs of $150,000 per year. During the year, Peak produces 45,000 snow blowers and sells 30,000 snow blowers. How much is net income using full costing? | | | Student Answer:| | 1,641,000 | | | | $1,590,000 | | | | $1,441,500 | | | | $1,491,000 | | Instructor Explanation:| Chapter 5, Pages 172-174 Sales = $100 x 30,000 = $3,000,000Expenses = [($148,500 / 45,000) + $20 + $12 + $10] x 30,000 = $1,359,000 COGS + $150,000 = $1,509,000Net Income = $3,000,000 – $1,509,000 = $1,491,000| | | Points Received:| 0 of 4 | | Comments:| | | | 7. | Question 😠 (TCO 6) Costs may be allocated to | | | Student Answer:| | products. | | | | services. | | | | departments. | | | | any of the above. | | Instructor Explanation:| Chapter 6, Page 201| | | | Points Received:| 4 of 4 | | Comments:| | | | 8. | Question 😠 (TCO 5) An allocation base| | | Student Answer:| | is the minimum amount to be allocated to a cost object. | | | | coordinates the man ufacturing overhead costs as they are incurred. | | | | will always be less than the variable costs for a product. | | | | relates the cost pool to the cost objectives. | Instructor Explanation:| Chapter 6, Page 202| | | | Points Received:| 4 of 4 | | Comments:| | | | 9. | Question 😠 (TCO 6) Sierra Company allocates the estimated $200,000 of its accounting department costs to its production and sales departments because the accounting department supports the other two departments, particularly with regard to payroll and accounts payable functions. The costs will be allocated based on the number of employees using the direct method. Information regarding costs and employees follows: Department| Employees| Accounting| 4| Production| 36| Sales| 12|How much of the accounting department costs will be allocated to the production and sales departments? | | | Student Answer:| | Production: $150,000 Sales: $50,000 | | | | Production: $180,000 Sales: $60,000 | | | | Production: $1,800, 000 Sales: $600,000 | | | | Production: $22,222 Sales: $66,667 | | Instructor Explanation:| Chapter 6, Pages 213-214 Production = [$200,000 / (36 + 12)] x 36 = $150,000Sales = [$200,000 / (36 + 12)] x 12 = $50,000| | | | Points Received:| 4 of 4 | | Comments:| | | | 10. | Question 😠 (TCO 7) A company is trying to decide whether to keep or drop the sporting goods department in its department store.If the segment is dropped, the manager will be fired. The manager's salary, in relation to the decision to keep or drop the sporting goods department, is| | | Student Answer:| | avoidable and therefore relevant. | | | | not avoidable and therefore relevant. | | | | sunk and therefore not relevant. | | | | the same for all alternatives and therefore not relevant. | | Instructor Explanation:| Chapter 7, Pages 256-257| | | | Points Received:| 0 of 4 | | Comments:| | | | 11. | Question 😠 (TCO 7) BigByte Company has 12 obsolete computers that are carried in inventory at a cost of $ 13,200.If these computers are upgraded at a cost of $7,500, they could be sold for $15,300. Alternatively, the computers could be sold â€Å"as is† for $9,000. What is the net advantage or disadvantage of reworking the computers? | | | Student Answer:| | $6,300 advantage | | | | $1,200 disadvantage | | | | $5,400 disadvantage | | | | $3,000 advantage | | Instructor Explanation:| Chapter 7, Pages 251-252 ($15,300 – $9,000) – ($7,500 – $0) = ($1,200)| | | | Points Received:| 4 of 4 | | Comments:| | | | 12. | Question 😠 (TCO 7) Olde Store has 12,000 cans of crab meat just a week past the expiration date. Each can cost $0. 31.The cans could be sold as is for $0. 20 each, or relabeled and sold as gourmet cat food. The cost of relabeling the cans would be $0. 04 per can and the cans would then sell for $0. 29 per can. What should be done with the cans and why? | | | Student Answer:| | The cans should be thrown away since there will be a loss with the oth er alternatives. | | | | The cans should be relabeled into cat food since the sales price increases $0. 09 per can and the cost is only $0. 04 per can. | | | | The cans should be put on clearance since there is no reason to put more money into something that is already selling below cost. | | | It doesn’t matter what you do since all alternatives result in a loss. | | Instructor Explanation:| Chapter 7, Pages 251-252| | | | Points Received:| 4 of 4 | | Comments:| | | | Page: | 1 2 3 | 1. | Question 😠 (TCO 3) Why is it necessary to use equivalent units in a process costing system? | | | Student Answer:| | Process costing, as we have seen, is essentially a system of averaging. Equivalent Units In calculating the average unit cost, it is necessary to convert the number of partially completed units in Work in Process to an equivalent number of whole units.Otherwise, the denominator in the average unit cost calculation will be misstated. When partially completed units are c onverted to a comparable number of completed units, they are referred to as equivalent units. Jiambalvo. Managerial Accounting, 4th Edition. John Wiley & Sons. . | | Instructor Explanation:| In a company that uses process costing, there may be incomplete units in ending Work in Process inventory. These units are converted to a comparable number of completed units in order to calculate the cost per equivalent unit. | | | | Points Received:| 20 of 20 | | Comments:| | | | 2. Question 😠 (TCO 7) Computer Boutique sells computer equipment and home office furniture. Currently, the furniture product line takes up approximately 50% of the company's retail floor space. The president of Computer Boutique is trying to decide whether the company should continue offering furniture or just concentrate on computer equipment. If furniture is dropped, salaries and other direct fixed costs can be avoided. In addition, sales of computer equipment can increase by 13%. Allocated fixed costs are as signed based on relative sales. | Computer| Home Office| | | Equipment| Furniture| Total| Sales| $1,200,000| $800,000| $2,000,000|Less cost of goods sold| 700,000| 500,000| 1,200,000| Contribution margin| 500,000| 300,000| 800,000| Less direct fixed costs:| | | | Salaries| 175,000| 175,000| 350,000| Other| 60,000| 60,000| 120,000| Less allocated fixed costs:| | | | Rent| 14,118| 9,882| 24,000| Insurance| 3,529| 2,471| 6,000| Cleaning| 4,117| 2,883| 7,000| President's salary| 76,470| 53,350| 130,000| Other| 7,058| 4,942| 12,000| Total costs| 340,292| 380,708| 649,000| Net Income| $159,708| ($ 8,708)| $151,000| | | | | | Prepare an incremental analysis to determine the incremental effect on profit of discontinuing the furniture line. | | Student Answer:| | | | Instructor Explanation:| Incremental drop in revenue| ($800,000)| Incremental cost savings:| | Cost of sales| 500,000| Salaries| 175,000| Other| 60,000| Incremental increase in computer equipment| | (13% x $1,200,000)| 156,000| Incremental increase in computer equipment| | variable costs (13% x $700,000)| (91,000)| Incremental increase in profit| $ 0| | | | | Points Received:| 10 of 25 | | Comments:| | | | 3. | Question 😠 (TCO 4) Beach Rentals has estimated that fixed costs per month are $79,200 and variable cost per dollar of sales is $0. 2. (a) What is the break-even point per month in sales? (b) What level of sales is needed for a monthly profit of $24,000? (c) For the month of July, the company anticipates sales of $240,000. What is the expected level of profit? | | | Student Answer:| | a. ) $165,000 sales b. ) $215,000 c. ) | | Instructor Explanation:| (a) Contribution margin ratio = 1. 00 – 0. 52 = 0. 48 $79,200 ? 0. 48 = $165,000 (b) ($79,200 + $24,000) ? 0. 48 = $215,000 (c) ($240,000 ? 0. 48) – $79,200 = $36,000| | | | Points Received:| 20 of 25 | | Comments:| | | |

The Differences between Secondary and Primary Sources Assignment

The Differences between Secondary and Primary Sources - Assignment Example According to her, the secondary sources are the scholarly books that are based on primary sources data but are analyzed, criticized and interpreted and thus restructured. She presents the case of diary entries by Annie Frank from the time she was 13 where Anne discusses her everyday thoughts in details. When they are just extracted but not edited, primary sources can also be used as secondary sources. Secondary sources comprise of publications like books, magazines, and manuscripts. Secondary sources are open to problems generated by translation, misinterpretation, and massive editing of the data while the primary sources are more prone to feelings of the writer. For example, where paintings and exist in good conditions, it would be pointless to edit them for research or historical purposes. That a historian uses primary or secondary sources will greatly influence the credibility of their work. This is because, with primary sources, there is a greater benefit of the doubt as it is in its raw form compared to secondary sources which are heavily adapted. The problems faced by historians during the research are subjectivity, the immense of the work under study, authenticity, the choice of subject to study and problem of historical knowledge. According to Adeoti and Adeyeri, the problem of the choice of study is more menacing. Consider a person interested in studying the evolution of man. The historian has to ask and answer questions such as; does the historical evidence exist? Which part of that has not been possibly covered before?. When the evidence exists, they may be inaccessible to the historian due to bureaucratic and logistical difficulties such as traveling and forgeries.

An endangered species Essay Example | Topics and Well Written Essays - 750 words

An endangered species - Essay Example It is scientifically known as Panthera tigris tigris and its IUCN: Endangered A2bcd+4bcd; C1+2a (i) and lives in dry and wet deciduous forests, grasslands and sal forests as well as temperate or mangrove forests (Tilson and Phillip 3). The Bengal tigers live a solitary life marking their territories to keep away their rivals and are powerful hunters who hunt for their prey at night, which includes buffalos, deer, wild pigs and other large animals like wild ox. They are suitably adapted to their habitats and use their skin to camouflage before pouncing on their prey and killing them for food. Over the last hundred years, the hunting and the destruction of the habitats of the tigers especially the forests have majorly contributed to reduced populations of tiger as the tigers are hunted for their body parts used in Chinese traditional medicine and as trophies. Poaching does not make the matter any better as the human populations always shoot, trap or ensnare them to meet the ever-increa sing demands for illegal trade in wildlife and their products. The Bengal tiger has therefore been rightly included in the red list of the endangered species in the world by the IUCN, which lists the destruction of its habitat as the major cause of its endangerment. As already stated the Bengal tiger is endangered due to the encroachment of human populations and pushing them out of their natural habitats as well as for their body parts. The Bengal tigers are usually hunted as both trophies and the use of their body parts for medicinal purposes according to some cultures especially in China. They are always hunted to meet the market demands of the illegal trade in wildlife products, for example apart from being used as trophies, the endangered Bengal tiger also provide fur that is used to make carpets and coats. However, the major reason why the Bengal tiger is endangered is the