Paganism and Christianity in Beowulf free essay sample

Like a man outlawed for wickedness, he must await the mighty judgement of God in majesty. (Beowulf, Heaney, p. 65) Finally, as Beowulf is dying after being mortally wounded by the Dragon, he ultimately thanks and praises God for the future prosperity of his kingdom, passing off the fame and glory to God instead of claiming it solely himself: To the everlasting Lord of All, to the King of Glory, I give thanks that I behold this treasure here in front of me, that I have been allowed to leave my people so well endowed on the day I die. (Beowulf, Heaney, p. 189) The attempt at bridging Pagan tradition with Christianity is clear and powerful. Fate and personal fame and glory are important doctrine in Paganism, and the author of Beowulf is able to mend these characteristics with the Will of God and the ultimate power and glory of God, all major aspects of Christianity. We will write a custom essay sample on Paganism and Christianity in Beowulf or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 2-B2 The Gospel of Matthew was and still remains a critical text to Christians, both cradle Christians and converts from Judaism. It depicts the life of Jesus, as did the other two synoptic gospels Mark and Luke. It includes depictions of Jesus’ birth in Bethlehem, his temptation, his baptism by John the Baptist, his teachings, his crucifixion, and his resurrection and Great Commission to his disciples. ?The Great Commission is arguably the most significant excerpt from the Gospel of Matthew as is believed to be Jesus’ instructions dictated to his disciples to go out and spread the teachings of Jesus. It is found in Chapter 28, verses 16-20: â€Å"Then the eleven disciples went to Galilee, to the mountain where Jesus had told them to go. When they saw him, they worshiped him; but some doubted. Then Jesus came to them and said, All authority in heaven and on earth has been given to me. Therefore go and make disciples of all nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, and teaching them to obey everything I have commanded you. And surely I am with you always, to the very end of the age. This excerpt has been interpreted by Christians as divine instruction to evangelize nations, baptize non-Christians, as well as to perform missionary work. It is central to the theology of most Christian religions. Also of note, the Gospel of Matthew served as a bridge from Judaism to Christianity. In it, Matthew attempts to demonstrate how Jesus fulfilled the prophecies of the Old Testament and that Jesus is, indeed, the Messiah foretold in the old texts.

Why There is No Such Thing as a Vegan

Why There is No Such Thing as a Vegan An odd criticism of veganism seems to be there is no such thing as a vegan, or vegans kill animals. A popular but misleading infographic points out the many ways, obvious and not so obvious, that animal products are used in common consumer goods. But the creator of the infographic misunderstands what veganism is, and how easy it is to avoid many animal products. What is Veganism? Contrary to what some people think, veganism is not about being absolutely 100 percent pure and free of animal products. Veganism is about minimizing harm to other animals and avoiding animal products as much as possible. What does this mean? Vegan blogger Mylene of My Face is on Fire writes: Is it possible in this overwhelmingly speciesist world to live a life that is 100% free of the use of animal products? Of course not. Does this mean that its OK to sneak in the occasional chicken wing for kicks and still call yourself a vegan? Again, of course not. But veganism is a lifestyle thats the hands-on application of an ethical framework where every single day you need to inform yourself so that you can assess situations and make the proper choices. Hidden Animal Products Vegans know about avoiding meat, fish, dairy, honey, gelatin, leather, wool, suede, fur, feathers and silk. At a minimum, people who call themselves vegans avoid these products. But being vegan means more than simply changing ones dietary habits. Its also a lifestyle. So vegans also avoid circuses, rodeos, zoos and other industries whose prime purpose is animal exploitation. Some other animal products are not so obvious, and some are considered unavoidable. Below is just a partial list. Agriculture: Any kind of agriculture, even farms growing fruits and vegetables, displace wildlife. Forests that were once home to songbirds, insects, squirrels, deer, wolves and mice are converted in order to produce commercial crops. Commercial farms kill crop-eating animals (labeled pests) with natural and chemical insecticides, traps and gunfire. Even organic farms shoot deer, kill moles with traps and employ natural pesticides. Farms also commonly use fertilizer made from bone meal, fish meal, manure and other animal products.Bug parts in food: Because it is nearly impossible to harvest, process and package food without some contamination from mouse feces, rat hair or insect parts, the FDA allows small amounts of these animal products in food. Have you ever had an old bag of flour suddenly sprout bugs? Its not spontaneous generation. Those insect eggs were in the flour all along, and the FDA regulates the amount of these insect parts in our food. According to CBS News, an FDA spo kesperson says when these levels are exceeded, FDA can and will take regulatory action immediately if any disease-causing microbes are present. Shellac, beeswax, and casein on fruits and vegetables: Shellac is a resin harvested from the lac beetle. While the beetle does not need to be killed in order to harvest the shellac, some beetles are inevitably killed or injured in the shellac collection process. Most people associate the word shellac with furniture, but it can be used as wax to coat fruits and vegetables, and is disguised in candy as confectioners glaze. Beeswax, which comes from bees, is also used to preserve fruits and vegetables and delay rot. Casein, a milk product, is used in wax to coat fruits and vegetables. The wax can also be vegetable-based. The FDA requires a label or sign to identify fruits and vegetables that have been coated with wax but does not require the label to state whether the wax is of animal or vegetable origin.Cars and insects: Everyone who drives knows that hitting insects is an inevitable fact of life. People tend to think of it as insects hitting car windshields, but cars are hitting and k illing insects everywhere. Tires, rubber, paint, glue, and plastics: Because rubber, paint and plastic products are not foods, manufacturers are not required to disclose the ingredients. However, these products often contain chemicals and additives that originate from animals. Paint, glue and other chemicals often contain animal products. Shellac, as explained above, comes from insects.Consumer products in general: Aside from the known animal ingredients in various products, consumption kills animals in the form of farming, mining, drilling and pollution. Whether buying products made of wood, metal, plastic, rubber, or plants, the manufacture and harvesting of these products take habitat away from wildlife. The energy used in manufacturing the products, as well as the packaging, often pollutes the environment. When those products are thrown away, they end up in a landfill, perhaps being buried or incinerated. Some will end up in waterways, the air, and in the soil, affecting human health as well as animal heal th and the environment. Medical Issues  Sometimes vegans need medication. Premarin, a hormone replacement therapy, uses the urine of pregnant mares who are confined in deplorable conditions. There are other HRTs, but women need to research to find those, if any, that are cruelty-free. And keep in mind that although the final product is labeled â€Å"no animal testing,† the individual ingredients that went into the making of that product may have been tested on animals. The CDC is pushing Americans more than ever to get their flu shots. Flu shots are not only created in fertilized chicken eggs but contain proteins from the eggs themselves. Formaldehyde is used to create a chemical reaction to pull those proteins together. Some medicines necessary for high blood pressure or other health problems may contain animal parts or are encapsulated in gel-caps made of gelatin, which is made from animal bone, skin and ligaments. The purpose of discussing hidden animal products and the many ways in which all humans kill animals is not to discourage veganism or to make veganism seem impossible. The purpose is for vegans to strive for minimal harm to other animals while realizing that eliminating every last animal product on the market is impossible. Vegans can work on ways to make car tires without animal products, try to buy unwaxed fruit or grow fruit and consume less in general. This article has been edited and updated by Michelle A. Rivera

International business Essay Example | Topics and Well Written Essays - 2750 words - 1

International business - Essay Example This report aims at discussing why certain overseas businesses have a decentralized operations systems while the other follows a more centralized form. There have been several debates and discussions on this topic and the reasons why companies choose different forms of organisational structures in different places. To understand this better it is essential to firstly understand the meaning of decentralised and centralised forms of organisational operations. This will lead various factors that allow companies to choose the different style and also how the two differ in the case of different companies. There have been numerous debates and discussions in regards to the definition of ‘Decentralization’, and in a number of events this term has been mixed with ‘devolution’ or ‘delegation’. In the case of multi national companies and their operations, decentralization can be taken to mean the decision making rights or responsibilities, i.e. away from the centre and spread out across the various locations. Decentralization of a business operation simply means that the operation of every location is separate and based on the needs of the particular location. Here the main managers and heads of the company for each location are held responsible for the strategies, plans and operations of the particular location. In simpler terms the process of decentralization involves the decision making process and authority of the firm to a larger number of actors rather than a limited few in the central office. Operations in these kinds of companies are decentralized and the management for each area is different. Hence a decentralized management allows the company to perform better in the various regions and ensure that the company works in accordance with the region, culture, values and ethics. Also if the operations are tailor made for the

Martial Relationships before and after Getting Married in UAE Essay - 1

Martial Relationships before and after Getting Married in UAE - Essay Example While this traditional patriarchal system has survived through ages, the 21st-century woman is breaking this concept. â€Å"Emirati women in 2010 were ranked number one in terms of gender equality among the whole Arab world and our ranking internationally was 103. This is a big leap,† said Shamsa Saleh, Chief Executive Officer of the DWE. (Chowdhury, 2011 April 02, Khaleej Times Online ). The society of UAE is mostly governed by Islamic laws, also called sharia and family laws pertaining to marriage and divorce are handled accordingly. Muslim men are allowed to have four wives at the same time and they can even marry non-Muslim women. However, they have to bear the financial expenditures of all their wives and children. They are the ‘providers’ of their wives and children and in return, their wives are supposed to be absolutely chaste, obedient, and available to satisfy their sexual and domestic needs. The United Arab Emirates is one of the advanced countries in t he entire Gulf region. Exposure to foreign lifestyle due to tourism, foreign media, multinational organizations with its multinational workforce and education has gradually changed the social system of Emirates. The youth has responded well to the social changes and they find it implausible to fit the traditional practices in their modern and contemporary lifestyles. The most adverse effect of the clash of civilizations has been on marital relationships. An increase in the divorce rate has been recorded in UAE during the past few decades. â€Å"According to latest available statistics, the UAE leads GCC states in divorce rates, which hit 36 percent, reported 'Emarat Al Youm'†. (Emirates 24/7, March 04, 2011)

Board Game Essay Example for Free

Board Game Essay Introduction Board games used for a number of educational purposes, as have been proven to help stimulate the minds of children in a fun and informative way. Learning things like conservation of energy, mathematical operations can be difficult for young children, usually depending on their age and the amount of attention they have received on the object. It has also been long proven that most children have a better time learning skills when they are presented in a fun, interactive format, and giving educational math board games on which to make their stand. Sci Damaths ( Sci = Science, Dama = Pinoy game checker board, maths = mathematics) is one such board game which helps children to easily begin to master the skills of basic math and energy conservation. The game plays out across a table, much like Pinoy typical game DAMA . There are 24 chips in each set of the game, which come in editions for each basic math science skill. Some set focus on addition, while others help players learn their addition, subtraction, multiplication, and division skills. The easy format helps any player to adapt quickly to the game and with a fun, slightly competitive atmosphere; the learning aspect of the game may even go entirely unseen. Sci Damaths can help children learn how to complete their math and science skills more quickly. This teaches children to think fast, trying to encourage them to learn how to complete the skills within a short time limit. However, players must be careful about the game, for if they end up with accumulated score in any turn. This game is incredibly popular, as it encourages quick thinking in an easy to learn, fun setting, and many children have greatly benefited from playing with it. Sci Damaths is a great example of a game that gives children the chance to learn a number of basic math science skills and the order of operations potentially without them even realizing it. Racing across a board made of different numbers, the players try to correctly solve variations. However, the game is not as simple as just taking chips by solving variations, for other players have the chance to either steal or swap chips, helping to complete their own and control another. This game raises the level of challenge, making the game excited, tough experience for any players participating. With such an exciting environment provided by the game, it is no wonder that Sci-Damaths game help players to learn their techniques so quickly. Teaching math and science to young children has never been easier or more enjoyable. Sci-damaths is a Mathematical board game invented by five time national awardee Jesus L. Huenda. It is coined from the Filipino checker board game â€Å"Dama†. It started in Sorsogon national High School. There were series of National Sci-Damaths competition sponsored by DepEd and other private firm. Sci-Damaths is a game designed for elementary pupils and high school students. It is a game of mind, which is governed by the moves of the players. It characterized a mental competition between two opposing players where the one with an alert mind and strength to achieve something, wins this battle of minds. It is a board game played by two players, with one player having 12 chips and the other player having 12 chips have individual uniqueness and can move only in a specific way. The decisive objective of the game Sci-Dama is to build up lesser points and for Damath game is to accumulate greater points. HOW TO PLAY SCI-DAMATHS? 1. Prepare the following: a. Sci- dama board for science and damath board for mathematics b. 24 chips C. Scoresheet SCI- DAMATHS SCORESHEET Player : ________________________ Win:_______ Lose: _______ c. calculator ( optional) d. arbiter/teacher 2. Set the position of the chips according to the level of the game. Damath MATHEMATICS Counting Damaths Whole Damaths Fraction Damaths Integer Damaths Rational Damaths Radical Damaths Polynomial Damaths Binary Damathan Sci Dama SCIENCE Water patrol Dama Power patrol sci dama Electro sci dama Dama Sci notation THI Sci Dama Thermo Sci Dama 3. Fill up the score sheet. SCI DAMATHS SCORESHEET 4. Follow the sci- damaths rules. RULES OF THE SCI DAMATHS TO BEGIN THE GAME†¦ 1. Toss a chip/coin to decide who move first. 2. The two players alternately take turn in moving a piece. ( Pass is not allowed) 3. Touch move shall be observed in the game. A player who touches a chip is required to move unless it is illegal to do so. 4. After making a move, a player shall record his move in one score sheet only. 5. Only one score sheet will be used by the two players in a game. 6. Each player is only allowed one minute to move including the recording. However in taking or capturing the chip or chips one minute rule will not use. 7. A warning is given to player by the arbiter if no move is made after one minute, and consequently, he is forced to move a chip. 8. Continuous violation of this rule # 7 will disqualify the player even if he is leading in the score sheet at the time of the violation, 4th violation means disqualification. 9. All moves should be in the forward direction except taking a chip ( forward or backward) or if a chip is already a dama. 10. A chip is declared a â€Å"dama† if it reaches and stops terminally in any of the following squares of the opposing player: (1,0) (3,0) (5,0) ( 7,0)similarly , the opposing player’s chip is declared a ‘dama† if it reaches and stops terminally in any of the following squares: (0,7) (2,7) ( 4,7) ( 6,7) 11. Once a chip is declared a â€Å"dama†, it could slide diagonally forward in any vacant square provided no opposing chip blocks it. It could take a chip or chips and double the score. 12. Similarly, if any ordinary chip takes a â€Å"dama† or a â€Å"dama† takes another â€Å"dama† the score in both situations is doubled . ( x two ) x ( four) 13. A player can take one chip or more than one chips with the required option to take the greater number of chips. 14. Between a â€Å" dama† taking a chip and a chip taking another chip, the former is obliged. Between a â€Å"dama† taking a chip and a â€Å"dama† takes two or more chips, the later prevails. 15. â€Å"Dama† chip should be identified by encircling the chip in the score sheet. 16. The game ends after 20 minutes. 17. The game also ends if: a. the moves are repetitive. b. A player has no more move. c. A player has no more chip. d. A chip is cornered. e. A player resign f. Both players agree to a draw 18. The remaining chips or chip of player is added to his total score. 19. If the remaining chip is a â€Å"dama†, the value of the chip is doubled. 20. The player with the greater accumulated total wins the games except sci-dama. 21. If both players have the same score or tie is recorded as ? ? , essentially half a point rather than the full point for a win. 22. The player may or may not use a calculator. 23. Only players are allowed to raise questions during the game through the arbiter and should be solved immediately. 24. Arbiter is always right in his decisions. SPECIAL MOVES AND SCORES â€Å"DAMA† chip can move or takes a piece to any unoccupied square along the diagonal path. DAMA takes Ordinary, times 2. Ordinary takes Dama , times 2. Dama takes Dama, times 4. Dama remaining chip, times 2. Mayor tatlo or dalawa, mayor tatlo, prevail. Mayor tatlo, dalawa over dama prevail. Illegal or incorrect move-entries must be corrected. The ‘taker’ chip is always the addend ( addition ), minuend ( subtraction ) multiplicand (multiplication), dividend ( division) and augend ( binary ). DRAWS Between evenly matched opponents, damath games will sometime end in draws. So whats a draw? Thats when nobody wins. In tournaments, draws are recorded as ? ? , essentially half a point rather than the full point for a win. There are two kinds of draws to discuss briefly. 1. Draws by agreement. This kind of draw is the most common. At any time in the game, you can offer a draw to your opponent. Be mindful of good etiquette, however. Dont offer a draw on every move! And be sure to offer the draw correctly. Make your move, offer the draw (I offer a draw is fine) and only then inform your arbiter (assuming that you have arbiter. An offer of a draw without making a move is NOT a legal offer and can be ignored by arbiter. 2. Threefold repetition regardless of score You or your opponent can claim a draw if the same position occurs fourth times in the same game, all with the same player to move. Such repetitions can easily occur in endgames when one player is using DAMA chips. To claim such a draw, you need to have an accurate scoresheet and demonstrate to the tournament arbiter that the claim is valid. To claimed such a draw both players must be correct, agreed to the draw! FOR TEACHERS Addition and subtraction of binary numbers When adding binary number A B . A is called the augend and B is called the addend. When subtracting binary number A, I, e. A – B = C, A is called the minuend, B is called the subtrahend and C is called the difference. When multiplying A by B to give C, i. e. A x B = C, A is called the multiplicand, B the multiplier and C the product. When dividing number a is called the dividend, B the divisor and C the qoutient. What is Sci- Damaths? Sci–Damaths ( Sci = Science, Dama = Pinoy game checker board, maths = mathematics) is a line of attact and sound addition, subtraction, multiplication and division game between two players that is enjoyed by pupils and students, from classroom to home. Though the game of sci-damaths has taken many variations over its long time, todays form entered the digital age, as games and tournaments are played online and via email. Using a Pinoy checker board composed of grids and diagonal lines , the game against anothers involves the use of strategic moves and techniques using the chips. Using the chips, players execute tactics to remove the challengers chips thru mathematical operations. Its significance to dramatize the importance of Science and Mathematics using the typical game of Pinoy called DAMA. It is played by two players who move by turns diagonally. How to play Sci-Damaths? Basically the rules in playing the Filipino checker board game DAMA will be used. CONSTRUCTION OF STANDARD SCI DAMATHS BOARD AND CHIPS ‘The Board’ the Sci-damaths board measures 32 cm x 32 cm with 8 x8 squares. It contains 24 chips in two colors ( 12 chips of each color). Each chip measure 2 cm in diameter. Notation Sci- Damath notation has its own system. Each row of squares across the board is numbered as 0,1,2,3,4,5,6,7 staring from left and right side of the board. Each column of squares running up the board is also numbered as 0,1,2,3,4,5,6,7 starting from left to right side of the board. Polynomial damath has its own notation ( 0,0), ( 0,0 ) ( 7,7) , ( 7,7) for corners of the sci-damath board. POWERS OF THE CHIPS The first example illustrates how the chip moves. It can move to any square marked with an X The chips can move to any vacant square. The chip can capture the opposing chip. The chip can move or capture in a diagonal way unless it is obstructed by a chip. The chip moves to square by going one square diagonally but not in a horizontal or vertical or form the square it occupies. The chip can jump over other chips in the course Of its move ( Pass is not allowed. ) The chip can capture diagonally forward or backward to the left or to the right. How to use the board? Set the starting position of the chips. Note that the chips must be arranged. According to position and the level of game. A move is the transfer of a chip diagonally From one square to another. A capture is the Removal of an opposing chip for the board; Mathematical operation will be used depending On the vacant square’s operation symbol where The â€Å" taker† chips land b jumping over the â€Å"taken† chip; it is accomplished by actually removing the â€Å" taken â€Å" chip. ( You cannot capture your own chip). Sci-Damath Operation Used ) will be used.? Mathematical operations ( + , -, x , Elementary Sci dama and counting damaths, plus and minus only. Secondary Sci Dama . THI only ( plus and minus). WRITING MOVES Suppose in the diagram below the white chips at ( 5,2) moves ( 6,3 ). This would be OPENING IS BEST: There is no answer to that question, its all a matter of style and personal fancy, its just the same with choice of defense, whatever actual openings you choose you must have a deep understanding of the ideas behind the opening play. Learning opening principle is easy it is really just a matter of knowing what not to do. Learning in a series of opening moves wont make you better damath player. There is no point in studying the opening if you don’t understand the middle game and if you don’t understand he end game. WHAT MAKES A DAMATH PLAYER? 1. The ability to calculate accurately and quickly will be useful. 2. A good memory will also be used. 3. The ability to think logically must help. 4. The ability to concentrate. HOW TO HANDLE TIME TROUBLE? 1. Concentrate on the position alone. 2. Time spent writing can’t be spent thinking. 3. Don’t keep looking at the clock. 4. Don’t panic. â€Å" YOU CAN’T SAY ANYTHING MAKES A GOOD PLAYER EXCEPT HARD WORK. † FINDING THE RIGHT MOVE The answer is to select one of the moves straight away, toss a coin if necessary! Check that it is good ,and play it. TAKING YOUR OPPONENTS SERIOUSLY Remember , you may not think your opponent is good enough to beat you, but you can always play badly enough to lose him! AVOIDING BLUNDERS To avoid making mistakes you should first understand why you make them. Blunders on the damath board are usually the result of carelessness or muddled thinking. You make mistake when you are tired or bored or when you have just win through the excitement of a complicated series of moves. Never relax and always stay calm. GAINING EXPERIENCE At every sci-damath club and contest there will be players keen to help and encourage you so long as you play and behave sensibly. Join a club, play in every contest you can, and don’t worry about losing by playing you gain experience. With experience you gain knowledge and become a better players†¦ good enough perhaps to become tomorrow’s champion!

Roy Wilkins and the NAACP: A Life Dedicated to the Civil Rights Movemen

The life of Roy Wilkins is a story of one of the greatest civil rights leaders the United States has ever known. He was an underdog that came from poor beginnings to become a leader of the NAACP, for twenty-two years. A true example of what someone can do if they put their minds to it, no matter what color they are. To begin the journey through Roy Wilkins life, we will start with a little biographical information. Roy was born in St. Louis, Mo. On August 30, 1901, as the grandson of a slave. His mother died when he was three years old, so he and his sister were sent to live with their Aunt and Uncle in St. Paul, Mn. There they raised him in a low-income, integrated community. Although he was poor, he did attend integrated public schools in the city. After graduating high school, Roy worked his way through the University of Minnesota, where he majored in sociology and minored in journalism. He had various jobs to put himself through college. He worked as a redcap (a baggage porter), waiter, stockyard laborer, and a night editor. While in college he worked as the night editor (to help pay his way through) of the Minnesota Daily, the school paper and a black weekly, the St. Paul Appeal. After working all these odd jobs he managed to put himself through college. After graduation, he took a position as a journalist for the Kansas City Call, a black weekly paper. He stayed there for seven years, acting as managing editor from 1923 until 1931. Although the job at the Call was good, he left it in 1931 to join the NAACP as Assistant Executive Secretary, under Walter White, who was Executive Secretary at the time. In his new job, his first assignment was to investigate discrimination on a federally funded flood project in Mississippi, in 1932. Due to his findings of discrimination at that project, he was successful in getting Congress to take action to stop its practices there. After a couple of years as Whites assistant, in 1934 Wilkins seceded W. E. B. DuBois as editor of the NAACPï€ ½s magazine, the Crisis. In that same year, he suffered the first arrest of his civil rights career. During a protest at the Attorney Generalï€ ½s office in Washington, D.C., they were there protesting to get the National Conference of Crime to add ï   Lynching ï â‚¬ to their agenda of topics. He served as a consultant to the ... ...eir career after his. In a turbulent world, his non-violent means of gaining rights for blacks was a calming one. Works Cited: African-American History. ï  Roy Wilkins (1901-1981).ï â‚¬ [http://www.triadntr.net/~rdavis/wilkins.htm](Mar. 27, 2000). Altman, Susan. The Encyclopedia of African-American Heritage. New York: Facts on File, Inc.,, 1997. Collierï€ ½s Encyclopedia. New York: P. F. Collier, 1996. Encyclopedia Americana, International Version. Danbury, Conn.: Grolier Inc., 1999. Encyclopedia of Black America. ed., W. Agustus Low, ass. ed., Virgil A. Clift. New York: McGraw-Hill Book Company, 1981. Hornsby, Alton, Jr. Chronology of African American History, 2nd edition. From 1492 to the Present. Detroit: Gale Research, Inc., 1997. Ploski, Henry A. and Williams, James. editors, The Negro Almanac, A Reference work on the African American, 5th edition. Detroit: Gale Research, Inc., 1989. The African American Almanac, 7th edition. ed., L. Mpho Mabanda. Detroit: Gale Research, Inc., 1997. The McGraw-Hill Encyclopedia of World Biography. New York: McGraw-Hill Inc., 1973. The World Book Encyclopedia. Chicago: World Book, Inc., 2000.

Cost Accounting Question Paper

1. Human resource is an example of (an): (Points : 2) Unit-level activity. Batch-level activity. Product-level activity. Organization-sustaining activity. 2. Which of the following is not a limitation of activity-based costing? (Points : 2) Maintaining an activity-based costing system is more costly than maintaining a traditional direct labor-based costing system. Changing from a traditional direct labor-based costing system to an activity-based costing system changes product margins and other key performance indicators used by managers.Such changes are often resisted by managers. In practice, most managers insist on fully allocating all costs to products, customers, and other costing objects in an activity-based costing system. This results in overstated costs. More accurate product costs may result in increasing the selling prices of some products. 3. Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 8,0 00 units and of Product B is 6,000 units.There are three activity cost pools, with total cost and total activity as follows: Activity cost poolTotal costActivity for Product AActivity for Product BTotal Activity Activity 1$20,000100400500 Activity 2$37,0008002001,000 Activity 3$91,2008003,0003,800 The activity-based costing cost per unit of Product A is closest to: (Points : 4) $2. 40 $3. 90 $10. 59 $6. 60 4. Which of the following activities would be classified as a batch-level activity? (Points : 2) Setting up equipment. Designing a new product. Training employees. Milling a part required for the final product. . The purchasing agent of the Clampett Company ordered materials of lower quality in an effort to economize on price and in response to the demands of the production manager due to a mistake in production scheduling. The materials were shipped by airfreight at a rate higher than that ordinarily charged for shipment by truck, resulting in an unfavorable materials price varia nce. The lower quality material proved to be unsuitable on the production line and resulted in excessive waste. In this situation, who should be held responsible for the materials price and quantity variances? Points : 2) Materials price variance: Purchasing Agent Materials quantity variance: Purchasing Agent Materials price variance: Production Manager Materials quantity variance: Production Manager Materials price variance: Production Manager Materials quantity variance: Purchasing Agent Materials price variance: Purchasing Agent Materials quantity variance: Production Manager 6. Todco planned to produce 3,000 units of its single product, Teragram, during November. The standard specifications for one unit of Teragram include six pounds of material at $0. 30 per pound.Actual production in November was 3,100 units of Teragram. The accountant computed a favorable materials purchase price variance of $380 and an unfavorable materials quantity variance of $120. Based on these variances , one could conclude that: (Points : 2) more materials were purchased than were used. more materials were used than were purchased. the actual cost of materials was less than the standard cost. the actual usage of materials was less than the standard allowed. 7. The materials quantity variance should be computed: (Points : 2) when materials are purchased. ased upon the amount of materials used in production. based upon the difference between the actual and standard prices per unit times the actual quantity used. only when there is a difference between standard and actual cost per unit for the materials. 8. The following materials standards have been established for a particular product: Standard quantity per unit of output = 7. 3 pounds Standard price = $14. 45 per pound The following data pertain to operations concerning the product for the last month: Actual materials purchased = 6,600 pounds Actual cost of materials purchased = $91,740Actual materials used in production = 5,900 p ounds Actual output = 1,000 units What is the materials quantity variance for the month? (Points : 4) $19,460 F $9,730 U $10,115 U $20,230 F 9. The following materials standards have been established for a particular product: Standard quantity per unit of output = 4. 6 feet Standard price = $19. 25 per feet The following data pertain to operations concerning the product for the last month: Actual materials purchased = 3,200 feet Actual cost of materials purchased = $63,200 Actual materials used in production = 2,900 feetActual output = 800 units What is the materials price variance for the month? (Points : 4) $15,405 F $5,775 U $5,925 U $1,600 U 10. The following labor standards have been established for a particular product: Standard labor hours per unit of output = 1. 5 hours Standard labor rate = $17. 55 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked = 5,300 hours Actual total labor cost = $94,340 Actual output = 3 ,600 units What is the labor rate variance for the month? (Points : 4) $1,325 U $1,780 F $430 F $430 U