Seligram, Inc.answer Essay Example For Students

Seligram, Inc.answer Essay Case 3: Seligram, Inc. Group: Question 2: (a) Burden on labor cost basis Product Burden $ Total ICA 917. 00 1329. 65 2246. 65 ICB 2051 . 00 2973. 95 5024. 95 Capacitor 1094. 00 1 586. 30 2680. 30 Amplifier 525. 00 761 . 25 1286. 25 Diode 519. 00 752. 55 1271 . 55 (b) Burden on two cost pools basis Proposed by MA Burden on MH Total cost Burden 80$/MH 183. 40 2580. 40 410. 20 3200 5661 . 20 218. 80 1912. 80 105. 00 1030. 00 103. 80 1 582. 80 Effective Machine-hour rate = test room burden/total machine hours= Burden on three cost pools basis Main room burden Mech. room burden Total Cost 63$/MH 113$/MH 535. 5 1130 2765. 90 882 80. 00 (C) 6281 . 20 189 508. 5 2010. 30 252 113 995. 00 441 565 1628. 80 *Calculate the machine hour rate of each room Machine hours Machine hour rate Main Test room 2103116 33201 Mechanical test room 1926263 17103 4029379 50304 176 Question 3 4: We prefer the system proposed by the consultant. Because the flaw in the current system is that the system stands in a spending perspective, which allocate all overhead to all product at the same rate. However, some products are produced on imple labor-intensive equipment while others require very expensive automated equipment. Therefore it is extremely unlikely that all products consume direct labor and overhead in the same proportion. It will easily lead toa death spiral. When testing process become more complicated, more expensive equipment are needed ana less laDor cost are Involved, cost 0T eacn product wlll grow as tne allocatlon rate grows(OH increase and DL decrease), and customers frightened by the high cost will decrease, which will lead to another increase in the cost of each product. Though the econd system identified DL and MH as cost drivers, we still think the system proposed by consultant is better than the accounting manager. Because not all component require both mechanical test and electronic test, allocate all overhead from 2 test rooms to all component isnt reasonable. (Q3) Although we prefer the consultants proposal, the three-cost-pool system still can be improved by separating the technical support costs from the existing pool, forming a dependent pool (Q4). Each type of component required separate software development, custom tools and ixtures that were developed by the engineering group. DL can hardly be the cost factor. Besides, a shift to more technically sophisticated service indicates that engineering burden would be a quite important component of the total cost in each product. So we suggest that we need to figure out a new cost factor. We suggest that we can take a weighed-average method which give different weights to different products based on their different degree of dependence on the engineering group their dependence on technique. We can ask the production manager data of the xtent the product relies on engineering. Then we can allocate the engineering burden to each product. Therefore we recommend a four-cost-pool system that separate technical support from general direct labor burden. Question 5 We would like to treat the new machine as a separate cost center. We can use the burden rate to make decision. If the new burden rate of the new machine included in the main test room is lower than the burden rate of main test room before, we can accept the inclusion. However, if the new burden rate is higher, we must reject the nclusion and treat it as a separate cost center. So we use the data based on 1988 plan in Exhibit 5 to calculate the new burden rate, which the new machine is included. (1) The first year Machine Hour Variable Depreciation Other Old machine 33,201 887,379 88,779 Z103,116 New machine 1 oo,ooo 500,000 225,000 825,000 33,601 98779 588,779 2928,116 Machine-hour rate†test room burden/machine hour=2928116/33601=87. 4 Effective Machine-Hour Rate=$87 From the third year, the new machines utilization rise to 60% and in all subsequent ears (2) Subsequent years Year Machine hour Effective machine-hour rate 88779 3 2,400 281 ,250 1 50,000 533,650 $74 Sum 35,601 370,029 2636,766 4 New macnlne 210,000 462,400 $72 298,779 2565,516 5 160,000 412,400 $71 248,779 2515,516 6 7 8 1 53,750 406,150 $70 242,529 2509,266 From the question 2, we have already known that the Effective Machine-Hour Burden Rate of Main Test Room under consultant s three-pool method is $63. .ud7f94d3f365a1ec190f9cdcc6c724b25 , .ud7f94d3f365a1ec190f9cdcc6c724b25 .postImageUrl , .ud7f94d3f365a1ec190f9cdcc6c724b25 .centered-text-area { min-height: 80px; position: relative; } .ud7f94d3f365a1ec190f9cdcc6c724b25 , .ud7f94d3f365a1ec190f9cdcc6c724b25:hover , .ud7f94d3f365a1ec190f9cdcc6c724b25:visited , .ud7f94d3f365a1ec190f9cdcc6c724b25:active { border:0!important; } .ud7f94d3f365a1ec190f9cdcc6c724b25 .clearfix:after { content: ""; display: table; clear: both; } .ud7f94d3f365a1ec190f9cdcc6c724b25 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud7f94d3f365a1ec190f9cdcc6c724b25:active , .ud7f94d3f365a1ec190f9cdcc6c724b25:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud7f94d3f365a1ec190f9cdcc6c724b25 .centered-text-area { width: 100%; position: relative ; } .ud7f94d3f365a1ec190f9cdcc6c724b25 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud7f94d3f365a1ec190f9cdcc6c724b25 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud7f94d3f365a1ec190f9cdcc6c724b25 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud7f94d3f365a1ec190f9cdcc6c724b25:hover .ctaButton { background-color: #34495E!important; } .ud7f94d3f365a1ec190f9cdcc6c724b25 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud7f94d3f365a1ec190f9cdcc6c724b25 .ud7f94d3f365a1ec190f9cdcc6c724b25-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud7f94d3f365a1ec190f9cdcc6c724b25:after { content: ""; display: block; clear: both; } READ: Art Of Giotto Di Bondone EssayNevertheless, in the new machine inclusion analysis presented above, the first years burden rate is $87. Although the total cost of new machine will steadily decline in subsequent years because of the accelerated depreciation and the missing of installation and programming cost, in the table data the rates of subsequent years are all above $70. So we should object the inclusion method. And more important is the new machine is worked only for a small amount of customer. It is unfair for other customer whose components also tested in main test room to bear this burden, which make customers go away. In conclusion, we should set a separate cost center Tor tne new macnlne

Needs and Wants

It is a common weakness among most people that they spend a lot of their income on things they do not really need. Materialism has led many people to forget the fundamental difference between needs and wants. It is important to consider the priorities when preparing the budgets.Advertising We will write a custom essay sample on Needs and Wants specifically for you for only $16.05 $11/page Learn More Psychologically, a need is a phenomenon that arouses an action to an organism towards a particular purpose. It is important to note that one person’s need may not be necessarily another person’s need. Other documented philosophies point out that a need is a representative of an individual’s cost in a society. This follows that an individual who is unable to meet his/her needs does not live properly in a society (Plant, Lesser, Taylor-Gooby 1980). The economic market gives the institutional framework to satisfy and articulate the wants. N evertheless, some writers assert that there is no real difference between the needs and the wants. These arguments have been utilized in favor of extending the market to what looks like a welfare section of the society. Needs are wants that the population already has but is not prepared to pay for it. This is the only way needs come into being in economic analysis and cost-benefit analysis. Needs are categorized as those desires that an individual is willing to pay for in order to get satisfied. The only way those needs enter into an economical calculation is by looking them as wants. In this way needs posses an economical value. This argument holds that there is no a clear cut distinction between needs and wants. Needs and wants are complicated concepts (Plant, Lesser, Taylor-Gooby 1980). Leiss identifies ways in which human being defines or interprets their needs. In his view, the primary distinguishing feature is based on individuals’ activities in relation to others. To understand the needs in a particular setting, â€Å"needs are expressed as a function of social patterns and/or framework of satisfaction†. Leiss differentiates false and true needs on basis of this argument. According to Leiss, â€Å"wants shows an individual’s subjective desire† while â€Å"needs express an individual’s objective requirements†. The distinction between true needs and false needs is the the difference between needs and wants (Leiss 1988). Drawing a demarcation between needs and wants depends on the definitions assumed for both terms. An individual’s need is a minimum requirement that is shared with other people in his culture. This need must be met in order to satisfy a person’s mental and physical health.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More On the other hand, wants are subjective in nature. Leiss puts forward an argu ment that wants are arbitrary desires reflecting an individual’s idiosyncrasies. This follows that wants are unlimited while needs are limited. This argument is supported by the fact that wanting is a subjective state and entirely physiological. Contrary to wanting, needing is an objective condition of being (Leiss 1988). In conclusion, it is possible to not know what we need, but we always know what we want. According to Leiss, this is due to the fact that wants come from our inner states. Under normal circumstances, the psychological need foe food, shelter and clothing is understood as most obvious dimension of needs. However, this argument is made trivial by the level of abstraction. Consumers make invalid decisions while preparing their budgets due to the nature of their wants. The distinction between needs and wants should therefore be utilized as a tool for changing the consumers’ behaviors (Leiss 1988). References Leiss, W. (1988) The Limits to Satisfaction: An Essay on the Problem of Needs and Commodities. Montreal, Canada : McGill-Queen’s Press. Plant, R, Lesser, H, Taylor-Gooby, P. (1980) Political philosophy and social welfare: essays on the normative basis of welfare. New York, NY: Taylor Francis. This essay on Needs and Wants was written and submitted by user Kristian West to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Private Schools in Westchester County, New York

Private Schools in Westchester County, New York Westchester County, north of New York City, is home to several private schools. This list concentrates on non-parochial college-prep private schools. Hackley School Founded in 1899Located in Tarrytown840 Students, Grades K-12 Hackley School was founded in 1899 by Mrs. Caleb Brewster Hackley, a Unitarian leader who dedicated the mansion where she summered to start the school. The school was originally a boarding school for boys from a broad variety of economic, ethnic, and religious backgrounds. In 1970, the school became co-ed and, from 1970 to 1972, added a K-4 program. The boarding program is now a five-day program. The school, which now enrolls 840 students K-12, has a rigorous academic program and 62 sports teams, building on the schools tradition of having an early football team. The school has always valued community and the power of friendship. The schools mission reads as follows, Hackley challenges students to grow in character, scholarship, and accomplishment, to offer unreserved effort, and to learn from the varying perspectives and backgrounds in our community and the world. Students tend to score well on Advanced Placement (AP) exams, and the middle 50% of a recent graduating class ranged from 1280-1460 on the Math and Critical Reading sections of the SAT (out of a possible 1600). According to the headmaster, Diversity is fundamental to our understanding of what good education is and one of the hallmarks of our communitys culture. Masters School Founded in 1877Located in Dobb Ferry588 Students, Grades 5-12 Located in Dobbs Ferry, 30 miles from New York City, Masters School was founded in 1877 by Eliza Bailey Masters, who wanted her students, who were girls, to have a serious classical education and not just the education provided by a typical finishing school. As a result, the girls at the school studied Latin and math, and by the turn of the century, the curriculum became college-preparatory in nature. The school attracted boarding students from across the country. In 1996, the school became co-ed in the Upper School, and an all-boys middle school was created to exist alongside the all-girls middle school. The Upper School also started to use oval-shaped Harkness tables and their attendant discussion-based teaching style, which originated at Phillips Exeter Academy. The school also began the CITY term , a semester program that uses New York City as a learning laboratory. The school now enrolls 588 students from grades 5-12 (boarding and day) and recently built a new science and technology center. Twenty-five percent of students receive financial aid. The schools mission reads, The Masters School provides a challenging academic environment that encourages critical, creative, and independent habits of thought and a lifelong passion for learning. The Masters School promotes and celebrates academic achievement, artistic development, ethical action, athletic endeavor, and personal growth. The School maintains a diverse community that encourages students to participate actively in decisions affecting their lives and to develop an appreciation of their responsibilities to the larger world. Rye Country Day School Founded in 1869Located in Rye850 Students, Grades PK-12 RCDS was founded in 1869 when local parents invited a schoolmaster named Reverend William Life and his wife, Susan, to Rye to educate their daughters. Opened as the Rye Female Seminary, the school began to concentrate on preparing girls for college. In 1921, the school merged with the all-boys Rye Country School to form the Rye Country Day School. Today, 850 students in grades Pre-K through 12 attend the school. Fourteen percent of its students receive financial aid. The schools mission reads as follows, Rye Country Day School is a coeducational, college preparatory school dedicated to providing students from Pre-Kindergarten through Grade 12 with an excellent education using both traditional and innovative approaches. In a nurturing and supportive environment, we offer a challenging program that stimulates individuals to achieve their maximum potential through academic, athletic, creative and social endeavors. We are actively committed to diversity. We expect and promote moral responsibility, and strive to develop strength of character within a respectful school community. Our goal is to foster a lifelong passion for learning, understanding, and service in an ever-changing world. Rippowam Cisqua: A PreK-9 School Founded in 1916Located in Mount Kisco (the Lower School campus)Located in Bedford (the Middle School campus)521 Students, Grades PK-9 Rippowam was founded in 1916 as the Rippowam School for Girls. In the early 1920s, the school became co-ed, and it later merged with the more progressive Cisqua School in 1972. The school now has an average class size of 18 students, and a faculty-to-student ratio of 1:5. Many of the schools graduates go on to attend top boarding schools and local day schools. The schools mission reads as follows: The mission of Rippowam Cisqua School is to educate students to become independent thinkers, confident in their abilities and themselves. We are committed to a dynamic program of academics, the arts, and athletics, and support an engaged faculty to challenge students to discover and explore their talents to the fullest. Honesty, consideration, and respect for others are fundamental to Rippowam Cisqua. In an atmosphere that promotes intellectual curiosity and a lifelong love of learning, Rippowam Cisqua strives to instill in students a strong sense of connection to their community and to the larger world. We, as a school, recognize the common humanity of all people and teach understanding and respect for the differences among us.

Intermediate targets Essay Example | Topics and Well Written Essays - 1000 words

Intermediate targets - Essay Example One of the most quoted examples of an indirect target is the money supply in an economy. Federal Reserve cannot destroy the old dollars neither it can throw a batch of new ones in the market (in practice, the Fed has all the authority to print new dollars and increase the money supply directly but it is most likely and the assumption here is that it wont do the same) (Bofinger, Reischle & Schachter, 2001). Therefore, in order to increase or decrease the money supply in the market, the process is to alter the interest rates of the economy and open market operations of buying or selling bonds. Low interest rates coupled with the Fed’s attempt to buy the bonds in the market would increase the money supply in the market since people would take their money out of their banks to search for other investment alternatives, which can create higher returns. Furthermore, the individuals who previously had bonds now hold their asset in a form liquid form thus increasing the overall money s upply in the market (Solow & Taylor, 1999; Bofinger, Reischle & Schachter, 2001) Unemployment is also an intermediate target of monetary policy. Despite the fact that this is not the goal of monetary policy under all monetary policy but it is a major goal for most of them. In order to decrease unemployment, the monetary policy experts would try to decrease the interest rates, which would in return boost the investment from the side of the general public. More investment would lead to more job opportunities and more job opportunities, thus, reducing the overall level of unemployment (Bofinger, Reischle & Schachter, 2001). Furthermore, with decreasing interest rates, the inflation is likely to go up which would give an incentive for the producers to produce more and earn greater profits in nominal terms. This motivates the producers to further increase the output and productivity, which leads to more employment opportunities (Solow & Taylor, 1999). Inflation Targeting In most of the s tates and countries where monetary policy exists, one of its prime targets is to target inflation and keep the same under the desired range, by either causing an increase or decrease in it. Since interest rate is the main tool of monetary policy for Central Bank, the inverse relationship of interest rates and inflation rates makes it clear for the general public that what the Central Bank is trying to do with the inflation (Walsh, 2003). For example, if the inflation is above the desired or targeted level and the Federal Reserve wants to bring it down, the idea would be to raise the interest rates so that the inflation rates could drop down (Gali, 2008). Therefore, according to its definition, inflation targeting refers to the process used the Federal Reserve with which the Fed estimates, plans and set a target for future inflation and with the help of monetary policy tools makes an attempt to accomplish the same. People in the economy also get to know this target so that they could plan their savings, wages, incomes, and others in line of that future level of inflation. Almost all the developing and developed countries in the world actively use inflation targeting since it helps in the smoothing of economic operations in the country (Bofinger, Reischle & Schachter, 2001). Inflation targeting, which is being used by many emerging economies of the world, if successfully anchored, leads to great benefits. First,

IRB Essay Example | Topics and Well Written Essays - 2000 words

IRB - Essay Example The researcher is interested in carrying out the interviews of 50 females belonging to various ethnic groups, age-groups, socioeconomic status and areas of the city, though African American will dominate as the universe for the present study. The universe will be comprised of the women who have undergone any type of crime at least once in their life, out of which a sample of 50 women with the age range 25 to 50 will be selected. Interview schedule will be applied as a tool for data collection. Being the vast topic containing ethnic and gender discrimination elements, the researcher is interested in conducting the research in the culturally diversified city of New York, USA. 1- Universe: As the researcher is the student of the New York University, he aims to select the white, yellow, brown and black female population of New York. The researcher is interested in conducting the interviews of fifty females to find out the results and concluding the problem. 2- Sampling: The researcher intends to apply quota/non-probability sampling to represent different ethnic groups and socioeconomic classes of the society. The research will be comprised of females from middle and lower classes, who have undergone any type of criminal assault. Four ethnic groups will be the respondents, though the majority of them will consist of black female respondents. The study will be focused on two types of victims. The first category belongs to the females who are the victims of the crimes committed by the strangers. On the other hand, the second category will be comprised of the women affected and cheated by their own relations and kinsmen. 3- Tool for Data Collection: Interview-schedule will be applied as a research tool to gather the data from the respondents. Interview schedule will be consisted of twenty nine questions and will be divided into three parts. First part will be about the general enquiry including the questions related to age, socioeconomic

Brick and Mortar Business to an E-Business Essay Example for Free

Brick and Mortar Business to an E-Business Essay Company Background Sam Walton, who was convinced that the American consumers wanted something more than retail shops, opened his own discount and retail shop in Rogers, Arkansas. Walton realized he could do better by passing on the savings to his customers and earning his profits through volume. This insight would form a cornerstone of Waltons business strategy when he launched Wal-Mart in 1962. Cost-cutting was an obsession in the Wal-Mart culture, and Walton understood that a major requirement for keeping costs down was controlling the payroll. In 2012, Wal-Mart celebrated 50 years of helping people save money so they can live better. The company employs 2. 2 million associates worldwide and serves 200 million customers each week at more than 10,000 stores in 27 countries. Among the many business enterprises and organizations that changed the world, Wal-Mart holds a very important position. As compared to other genuine companies that changed a lot in the world of entrepreneurs, Wal-Mart has a short, yet highly-acclaimed story of success that is backed by brute force of efforts put in by many members and employees. Wal-Mart adopt E-business What business processes were changed? Possibly the single greatest success story of e-business and B2B implementation is that of the rise to dominance by Wal-Mart in the North American retail market. Wal-Mart has impressive growth in such a short time span and the single most important factor in this rise was their harnessing of the power of e-business. Wal-Mart built an inventory and supply chain management system that changed the face of business making it very competitive as an e-business. Like many companies, Wal-Mart started down the road to total integration by first linking its internal systems. Then the focus shifted toward an emphasis on integrating Wal-Mart’s systems with those of its suppliers. More recently, Wal-Mart has initiated efforts to bring processes and systems from the customer side of its business into the loop. What’s left is a customer-to-supplier architecture that allows Wal-Mart to follow its customer’s shopping habits so closely as to know their likes and dislikes and to parlay that information into pinpoint promotions. (Robinson ;amp; Kalakota, 2004) Wal-Mart has revolutionized supply chain management by using a pull model where customer demands drive the suppliers. Inventory control is finely honed and purchasing trends are available to suppliers, whom now must be able to quickly respond to the needs of millions of customers. The business decision to decentralize the procurement process means that front-line staff in every store can immediately order the appropriate stock electronically, which will in turn require rapid turnout of product from the suppliers. This rapid replenishment system, coupled with accurate purchasing forecasting, helps Wal-Mart reduce overall costs. While not always good for suppliers in general, Wal-Mart’s power as a giant in business has helped in establishing new standards for B2B e-commerce. Wal-Mart’s mindset of cutting costs at all costs resulted in them deploying EDI over the Internet to eliminate the costly VAN altogether. EDI over the Internet (EDI-INT) uses a new standard called AS2, a communication protocol that attempts to make EDI communications over the Internet both secure and reliable. By mandating their suppliers to use AS2, Wal-Mart leads the way in creating a demand for a new generation of EDI, and in turn drives the whole world of e-business forward. Early on, Wal-Mart saw the value of sharing that data with suppliers, and it eventually moved that information online on its Retail Link Web site. Opening its sales and inventory databases to suppliers is what made Wal-Mart the powerhouse it is today. Would the company survive without the E-Business aspect? Why or why not? Wal-Mart has so many great strengths to leverage throughout the global market, and Wal-Mart will survive without E-business. Some of those strengths are that Wal-Mart best-positioned global retail, and it has a strong price leadership. There is no doubt that Wal-Mart is the best-positioned global retailer to address the needs of customers around the world. Wal-Mart’s growth through new stores remains a priority, with supercenters the primary driver because they continue to offer the greatest returns and allow customers a one-stop shopping experience through more than 3,800 stores and over 617 million square feet of selling space. Wal-Mart reinvigorated their fundamental price promise of provide low prices day-in and day-out on the broadest assortment. Their price message, backed by the strongest ad match policy in the industry, ensures that we are driving price separation with competitors. The certainty of great values throughout the store such as best-positioned global retail and a strong price leadership has been fundamental to Wal-Mart for 50 years, and this company will to survive. Would the company survive without the Brick-and-Mortar aspect? Why or why not? Wal-Mart e-commerce websites is not going to replace bricks-and Mortar stores, because the key to Wal-Mart’s emerging e-commerce strategy is integrating store and online marketing. This strategy is product of ideas such as pick up at store. â€Å"Wal-Mart launched on Tuesday its Site to Store program, in which Walmart. com customers can opt for free shippingprovided they are willing to pick up their order at a Wal-Mart store instead of having it sent to their home. The items ordered are shipped within 7 to 10 business days to a Wal-Mart store, and then an e-mail is sent to the buyer that alerts him or her to pick up the order. † (McCarthy , 2007) Retailers say that tying online and in-store inventory together lets them sell more products to more customers. Nordstrom recently combined its inventory so that if the online stockroom is out of a jacket, a store that has it can ship it to the Web customer. Encouraging customers to retrieve items they have ordered online in a store increases visits to the stores, which usually increases sales. What were the unique advantages of this IT solution? Any noticeable drawbacks? Wal-Mart is strengthening their Global e-Commerce business by investing in new talent and technology such as Wal-Mart new iPhone application that allows

Pop Art1 :: Essays Papers, informative, pop art

Pop Art1 The birth of Pop art (short for Popular art) emerged in England between the years of 1950 and 1960, but heightened to its full potential in New York. Pop art was a form of rebellion against Abstract Expressionism. Pop artists felt that â€Å"Abstract Expressionism was an elite art, to which only a tiny class, mainly of painters and poets, could respond† (30 Compton). Pop artists also considered them pretentious and over-intense and at the same time, only selling to the greedy middle class. So, in order for the artists who were against Abstract Expressionism to dissent from that pretentious position they created Pop art. Pop art is the imagery of popular culture drawn from the cinema, television, advertising, comics and packaging to express abstract formal relationships. Furthermore, Pop artists also duplicated common mass production images such as beer bottles, soup cans, comic strips and road signs in paintings, collages, and sculptures. Others actually incorporated the objects themselves into their paintings and sculptures, and often times modifying them as well. Materials of modern technology, such as plastic, urethane foam, and acrylic paint, were also included in some of their art works. Critics did not easily accept this new and bizarre style of art. In fact, the â€Å"politically engaged critics †¦ complained that Pop art is the art of passive acceptance† and that the subject matters are wild and impassioned, â€Å"and therefore in itself a satire on American life†. (30 Compton) However, that is rarely the case, the artists may be radical but they never intend to satirize the American life.