Strike on the Inside Corner essays

Strike on the Inside Corner papers The mantle of the best pitcher in baseball is a title that is traded between various pitchers through the course of ages. With the game ever-changing, pitchers are compelled to adjust and the best way to pinpoint the world class is through private memories of the individuals who confronted them. Players of the 70s will select Nolan Ryan as the best pitcher ever; while current players will draw upon individual involvement with naming the abrasive Roger Clemens as the best ever. Be that as it may, during the 60s, notwithstanding the short lived star of Sandy Koufax, there was no pitcher a hitter needed to confront not exactly the St. Louis Cardinals Bob Hoot Gibson. Celebrated for throwing 98-mph fastballs that painted within corners and the energetically pulsating hearts of players recoiling in dread as they ventured to the plate, Gibson, additionally renowned for his honesty, composed his similarly open diaries in his collection of memoirs, Stranger to the Game. Weave Gibson had five throws: fastball, slider, bend, changeup and knockdown. While some guaranteed Gibson was a talent scout, you cannot contend with the measurements. Champ of the Cy Young in 1968 and 1970, National League MVP in 1968, World Series MVP twice, Gold Glove victor multiple times; the rundown of honors represent Gibsons themselves. In any case, behind the brilliance and the Hall of Fame vocation, he was a man formed by the bigotry that was so plentiful in his childhood. To be sure, while the self-portrayal appears to be at first to devote itself to the glorification, merited or not, of Gibson, it has a more profound implying that is expressed close to the start of the book and repeated all through as he recalls recollections from his adolescence in the ghettos of Omaha, Nebraska. This was when blacks had to drink from various wellsprings, sit in various pieces of the transport, and were consigned to peasants in a country where all should be equivalent, wind blowing through their hair as they st ... <!

A History of Ancient Greek Physics

A History of Ancient Greek Physics In antiquated occasions, the orderly investigation of central characteristic laws was not an immense concern. The worry was remaining alive. Science, as it existed around then, comprised principally of farming and, in the end, building to improve the every day lives of the developing social orders. The cruising of a boat, for instance, uses air drag, a similar rule that keeps a plane up high. The people of yore had the option to make sense of how to build and work cruising ships without exact guidelines for this standard. Looking to the Heavens and the Earth The people of yore are known maybe best for their space science, which keeps on impacting us vigorously today. They routinely watched the sky, which were accepted to be a celestial domain with the Earth at its inside. It was positively clear to everybody that the sun, moon, and stars moved over the paradise in a normal example, and its muddled whether any recorded mastermind of the antiquated world idea to scrutinize this geocentric perspective. In any case, people started recognizing groups of stars in the sky and utilized these indications of the Zodiac to characterize schedules and seasons. Science grew first in the Middle East, however the exact roots differ contingent on which history specialist one converses with. It is practically sure that the starting point of arithmetic was for basic recordkeeping in trade and government. Egypt gained significant ground in the improvement of fundamental geometry, in light of the need to unmistakably characterize cultivating an area following the yearly flooding of the Nile. Geometry immediately discovered applications in cosmology, also. Common Philosophy in Ancient Greece As the Greek human advancement emerged, nonetheless, there came at last enough security - in spite of the way that there still incessant wars - for there to emerge a scholarly nobility, an intellectual elite, that had the option to give itself to the precise investigation of these issues. Euclid and Pythagoras are only a few the names that reverberate through the ages in the advancement of science from this period. In the physical sciences, there were likewise advancements. Leucippus (fifth century B.C.E.) would not acknowledge the old heavenly clarifications of nature and broadcasted completely that each occasion had a characteristic reason. His understudy, Democritus, proceeded to proceed with this idea. Both of them were defenders of an idea that all issue is involved minuscule particles which were little to the point that they couldn't be separated. These particles were called iotas, from a Greek word for unified. It would be two centuries before the atomistic perspectives picked up help and significantly longer before there was proof to help the hypothesis. The Natural Philosophy of Aristotle While his coach Plato (andâ hisâ mentor, Socrates) were unmistakably progressively worried about good way of thinking, Aristotles (384 - 322 B.C.E.) reasoning had increasingly common establishments. He advanced the idea that perception of physical marvels could at last lead to the revelation of characteristic laws administering those wonders, however dissimilar to Leucippus and Democritus, Aristotle accepted that these common laws were, eventually, divine in nature. His was a characteristic way of thinking, an observational science dependent on reason yet without experimentation. He has properly been scrutinized for an absence of thoroughness (if not by and large indiscretion) in his perceptions. For one shocking model, he expresses that men have a larger number of teeth than ladies which is absolutely false. In any case, it was a positive development. The Motions of Objects One of Aristotles interests was the movement of items: For what reason does a stone fall while smoke rises?Why does water stream descending while flares move into the air?Why do the planets move over the sky? He clarified this by saying that all issue is made out of five components: FireEarthAirWaterAether (divine substance of the sky) The four components of this world trade and identify with one another, while Aether was a totally extraordinary sort of substance. These common components each had normal domains. For instance, we exist where the Earth domain (the ground underneath our feet) meets the Air domain (the air surrounding us and up as high as should be obvious). The characteristic condition of items, to Aristotle, was very still, in an area that was in offset with the components of which they were made. The movement of articles, along these lines, was an endeavor by the item to arrive at its normal state. A stone falls in light of the fact that the Earth domain is down. Water streams descending in light of the fact that its normal domain is underneath the Earth domain. Smoke rises since it is contained both Air and Fire, in this way it attempts to arrive at the high Fire domain, which is additionally why blazes broaden upward. There was no endeavor by Aristotle to numerically portray the truth that he watched. In spite of the fact that he formalized Logic, he believed science and the common world to be on a very basic level irrelevant. Arithmetic was, in his view, worried about constant items that needed reality, while his normal way of thinking concentrated on changing articles with their very own truth. Increasingly Natural Philosophy Notwithstanding this work on the driving force, or movement, of items, Aristotle did broad examinations in different zones: made an arrangement framework, separating creatures with comparable qualities into genera.studied, in his work Meteorology, the nature of climate designs as well as topography and characteristic history.formalized the numerical framework called Logic.extensive philosophical work on the idea of keeps an eye on connection to the awesome, just as moral contemplations Aristotles work was rediscovered by researchers in the Middle Ages and he was declared the best scholar of the antiquated world. His perspectives turned into the philosophical establishment of the Catholic Church (in situations where it didnt legitimately negate the Bible) and in hundreds of years to come perceptions that didn't adjust to Aristotle were reviled as a blasphemer. It is perhaps the best incongruity that such an advocate of observational science would be utilized to repress such work later on. Archimedes of Syracuse Archimedes (287 - 212 B.C.E.) is most popular for the exemplary story of how he found the standards of thickness and lightness while scrubbing down, quickly making him go through the roads of Syracuse bare shouting Eureka! (which generally means I have discovered it!). Moreover, he is known for some other critical accomplishments: delineated the numerical standards of the switch, one of the most seasoned machinescreated expound pulley frameworks, supposedly having had the option to move a full-size boat by pulling on a solitary ropedefined the idea of the focal point of gravitycreated the field of statics, utilizing Greek geometry to discover harmony states for objects that would be burdening for present day physicistsreputed to have assembled numerous creations, including a water screw for water system and war machines that helped Syracuse against Rome in the First Punic War. He is credited by some with creating the odometer during this time, however that has not been demonstrated. Maybe Archimedes most prominent accomplishment, be that as it may, was to accommodate Aristotles incredible blunder of isolating arithmetic and nature. As the principal numerical physicist, he demonstrated that definite science could be applied with innovativeness and creative mind for both hypothetical and down to earth results. Hipparchus Hipparchus (190 - 120 B.C.E.) was conceived in Turkey, however he was a Greek. He is considered by numerous individuals to be the best observational cosmologist of antiquated Greece. With trigonometric tables that he created, he applied geometry thoroughly to the investigation of cosmology and had the option to foresee sun oriented obscurations. He likewise examined the movement of the sun and moon, figuring with more prominent exactness than any before him their separation, size, and parallax. To help him in this work, he improved a large number of the devices utilized in unaided eye perceptions of the time. The science utilized shows that Hipparchus may have contemplated Babylonian arithmetic and been liable for carrying a portion of that information to Greece. Hipparchus is presumed to have composed fourteen books, yet the main direct work that remaining parts was a critique on a well known cosmic sonnet. Stories recount Hipparchus having determined the perimeter of the Earth, yet this is in some contest. Ptolemy The last incredible cosmologist of the antiquated world was Claudius Ptolemaeus (known as Ptolemy to family). In the second century C.E., he composed a rundown of antiquated stargazing (obtained intensely from Hipparchus - this is our principle hotspot for information on Hipparchus) which came to be known all through Arabia as Almagest (the most noteworthy). He officially sketched out the geocentric model of the universe, portraying a progression of concentric circles and circles whereupon different planets moved. The blends must be exceedingly convoluted to represent the watched movements, however his work was sufficient enough that for fourteen centuries it was viewed as the thorough proclamation on brilliant movement. With the fall of Rome, be that as it may, the strength that supports such development ceased to exist in the European world. A significant part of the information acquired by the antiquated world was lost during the Dark Ages. For instance, of the 150 rumored Aristotelian works, just 30 exist today, and a portion of those are minimal more than address notes. In that age, the disclosure of information would mislead the East: to China and the Middle East.

Morality Essay Example | Topics and Well Written Essays - 1500 words

Profound quality - Essay Example f Catholic good reasoning. Reason educated confidence The Catholic Church attempted to stop the polarity of balanced ethical quality and confidence profound quality, in any case comprehended as unadulterated humanism and sectarianism (Gula, 1989, p. 1). For the adherent, confidence and reason can be incorporated in its ethical custom to make Christian lessons increasingly justifiable for non-devotees too. This is likewise elucidated in Humanae Vitae distributed in 1968 which pointed that common law is additionally made noteworthy by divine disclosures just as in the scriptural compositions (Gula, 1989, p. 1). The last maintains that the ethical standards can be educated, utilizing consistent derivations of reason, from the point of view of confidence (Gula, 1989, p. 32) The religious administrators have similarly applied this ethical structure to determine the issues on homosexuality which explained the levelheaded limit of individuals to get sex and sexuality; lit up by confidence ( Gula, 1989, p. 25). This philosophical situation of the issues of ethical quality is additionally material to the issues and issues of bioethics, logical advancement, and other improvement which put the Christian lessons under social and good difficulty. Despite the weights, the congregation reliably represented the pride of creation and the need to regard human rights. Accordingly, the Catholic Church kept up that such human poise can't just be seen independently by reason however by unquestioning confidence with conviction that nobility is an endowment of undeniable to any individual, regardless of whether the equivalent be deciphered utilizing the laws of nature. All things considered, each individual needs to have an educated confidence, lit up by reason, to comprehend the vital objective of good life and on the most proficient method to act well as an ethical operator. Each Catholic adherent must be pervaded with astuteness about the job of being as an ethical operator. Also, a s a steadfast, must have a reference which filled in as the models for moral judgment (Gula, 1989, p. 9; Blair, 2010, p 1). Regular issues with humankind Like different establishments on earth, the Catholic Church is likewise ridiculed and shaken with variegated issues (Hamilton, 2013, p. 1). There were cases when the congregation is being subject of defilement, sexuality, sketchy monetary relations with state operators, and other social issues, for example, their association in extractive businesses, in corporate utilizing, and in hoarding land properties to the detriment of those property-less and those that are dispossessed of financial ability to meet even the most essential needâ€food (Hamilton, 2013, p. 1). The abdication of past Pope was even questionably labeled with differed issues on defilement and political plots because of some supposed exchanges done. There were numerous clerics that were supposedly mindful on sexual relations, which damaged the pride of ladies;

What File Formats Does Turnitin Accept

What File Formats Does Turnitin Accept? If you’ve been asked to write a college-level essay, chances are that you’re going to have to run it through Turnitin first before the lecturer can even have a look at it. The program produces originality reports on the submitted essays. For this to happen, however, you need a minimum of 20 words submitted in a font that is text-readable. If the file type is acceptable, there is no limit to the number of words Turnitin will accept. Still, you might not get an originality report if you send in a document that contains no words. Consider the following further requirements revolving around Turnitin: Acceptable File Formats For starters, Turnitin only accepts a limited number of file types. When uploading your essay, therefore, you must ensure that it falls under any of the file types listed below: Adobe Acrobat PDF (.pdf) HTML (.html, htm) Microsoft Word (.doc) Plain text (.txt) PostScript (.ps) Rich Text Format (.rtf) WordPerfect (.wpd) To this end, if you had used a different word processor – say LaTeX or StarWriter in your essay writing, it would be highly beneficial to you if you saved it in any of the formats listed above before submitting it to Turnitin.com. The only alternative to this rule is that you can cut+paste the paper’s contents into the online form provided by Turnitin before submitting it.  You can ask for  help  online essay help service.

The Federalist Papers And Democracy Essay - 1475 Words

The Federalist Papers and Democracy in America describe formal and informal institutions that make American democracy successful. Tocqueville focused more on the informal institutions that had come a part of American democracy after it had been formed, while Publius focused on the necessary components needed to create an ideal American democracy. While there are many important institutions mentioned but he authors, three essential components of American democracy are separation of powers, the size of the republic, and associations. An important formal institution in our democracy is the system of separation of powers and checks and balances in the federal government. This is a formal institution as the constitution defines the roles each branch will play as well as how they interact. The goal of The Federalist Papers was to have the constitution be ratified, so they break down the formal institutions within it and explain the theory behind them. Madison sees this as important because a strong central government is needed in a democracy in order to protect minority rights. If the government isn t cohesive or if one branch becomes too powerful, it wont be able to fulfill its function of controlling the majority. As described in Federalist 51, â€Å"Each department should have a will of its own† and should interfere with the others as little as possible (318). In this sense, â€Å"ambition must be made to counter ambition† (319) between branches so no drastic changes are made tooShow MoreRelatedThe Revolution Of A Successful Political Revolution1389 Words   |  6 Pagesform a society built through democracy. In some cases, like the United States, the challenge to build a functioning society through democracy has been successful. Yet, in the case of the French Revolution for democracy, the result was near disastrous. So what separated these two nations in their conquest for a successful political revolution? The answer lies within the structures a nd institutions established by the United States founding fathers. Both The Federalist Paper by John Jay, James MadisonRead MoreAnti Federalists And The Revolutionary War934 Words   |  4 PagesAlthough independence was just won, the country still needed protection from other hostile countries. Besides protecting the country from foreign enemies, the Anti-Federalists wanted to protect the American people from its own government. In fact, the â€Å"Anti-Federalists were especially concerned with preserving for ordinary citizens the ability to participate in government† (Amar). After all, the Revolutionary War was fought in order to gain freedom from oppression. However, by giving all of the powerRead MoreThe Federalist Papers By John Jay995 Words   |  4 PagesThe Federalist Papers â€Å"This country and this people seem to have been made for each other, and it appears as if it was the design of Providence that an inheritance so proper and convenient for a ban of brethren, united to each other by the strongest of ties, should never be split into a number of unsocial, jealous, and alien sovereignties.† (Jay 1787) This was written by John Jay in one of a collection of 85 essays written by John Jay, James Madison and Alexander Hamilton known as The FederalistRead MoreJames Madison and the Federalist Papers743 Words   |  3 Pagesratification. The Federalists highly approved of the Constitution because it allowed for a more central and powerful government that was previously undermined under the Articles of Confederation. The Anti-Federalists, however, didn’t want a powerful central government, but, instead, powerful state governments; in response to the Constitution, many Anti-Federalists began writing essays and creating pamphlets as a means of arguing against it. In retaliation to the Anti-Federalists attempt at gettingRead MoreThe Constitution Of Government And Selections From Aristotle s Politics1009 Words   |  5 Pageshowever, like most other sciences, has received great improvement. The efficacy of various principles is now well understood, which were either not known at all, or imperfectly known to the ancients,† wrote Alexander Hamilton in Federalist Paper number 9. In The Federalist Papers, which Thomas Jefferson described as â€Å"the best commentary on the principles of government, which was ever written,† writers Alexander Hamilton, James Madison, and John Jay sought to articulate and defend the integrity of theRead MoreDemocracy : A Perfect Democracy1398 Words   |  6 PagesDemocracy at its purest form is a system of government, which allows each and every citizen to participate actively and equally in the decisions being made. In a perfect democracy, the decisions made the government are pe rfect representations of what the people want. In reality, a perfect democracy is nearly impossible, especially when dealing with a population as large as the United States, but there are still techniques and systems that can be implemented into a society in which democracy can beRead MoreFederalists vs. Anti-Federalists1723 Words   |  7 Pagesthe subject of numerous debates. The contending groups consisted of Federalists, those who supported ratification, and Anti-Federalists, those opposed to the constitution. Each group published a series of letters known as the Federalist and Anti-Federalist Papers. The Anti-Federalist papers objected to provisions of the proposed constitution while the Federalist Papers defended the rationale behind the document. Anti-Federalist objections included that; the United States was too extensive to beRead MoreThe Federalist 10, By James Madison858 Words   |  4 PagesIn the Federalist 10, it is mostly about the constitution. It was written b y James Madison, who oversaw it. The main purpose of this article is faction. In politics, faction is people that group themselves. Madison said that in the republic. Madison says that the number one common characteristic is the largest people. The democracy would be possible because you couldn’t create a majority group of people that would have a lot in common. However now, democracy become too big in this scale. People don’tRead MoreAnalysis Of Federalist 10 By James Madison1525 Words   |  7 PagesIn Federalist 10 by James Madison, he addresses key issues like factions and democracy, all while focusing on the usefulness of the Constitution and the necessity of a strong central government, to defend his Federalist ideology. Personally, I agree with the foundation of his arguments, especially on the topic of forms of government, as well as the role of representation in our government. Madison’s primary focus throughout the beginning of this paper is factions. He holds a deep disdain for themRead MoreAnti Federalists Vs. Federalists1634 Words   |  7 Pages Anti Federalists vs. Federalists (Paper #1) The Federalists and the Anti - Federalists played an indispensable part in the establishment of the American Constitution. Federalists were supporters of the constitution, while Anti federalist were against the ratification of the Constitution. Federalists believed in the idea of a larger heterogeneous republic whereas anti federalists wanted a small homogenous republic. Famous federalists like James Madison, John Jay and Alexander Hamilton are responsible

Alexander The Second Of Macedon Essay - 1530 Words

Alexander the Third of Macedon, commonly referred to as Alexander the Great, was king of the Ancient Macedon a Greek kingdom upon his father s death in 336 BCE. Alexander was born the son of King Philip of Macedon in the Greek city of Pella in 356 BCE. He succeeded his father and took reins of Macedon at age twenty. Alexander spent a large majority of his ruling years on an military campaign through Asia and northeast Africa. By 326 BCE at the age of thirty he lead one of the largest empires of the ancient world, that stretched from Greece to northwestern India. He was undefeated in battle and is widely considered one of history s most successful military commanders. During Alexander’s youth he was tutored by the famous philosopher Aristotle until the age of 16. After Philip s assassination in 336 BC, Alexander inherited his father’s strong kingdom and an experienced army. With Alexander’s newly earned generalship of Greece and used his authority to begin his father s Panhellenic conquest to lead the Greeks to conquer the kingdom of Persia. Alexander and the Macedonians invaded the Achaemenid Empire, then began a series of military campaigns that lasted ten years. Alexander earned the title the Great due to his overwhelming skill as a military commander. Despite typically being outnumbered, Alexander of Macedonia never lost a battle. The use of terrain, phalanx and cavalry tactics can be attributed to his success in battle. The Macedonian phalanx, armed with longShow MoreRelatedAlexander The Great Of The Russian Empire1056 Words   |  5 PagesIn 336 C.E., Alexander of Macedon succeeded in gaining the Macedonian Empire after his father’s (King Philip III) death. Alexander’s accession as king prompted him to pursu e the conquests his father could not complete. Alexander defeated and overthrew several major empires such as; Egypt, Persia, and India; the nickname Alexander the Great. In â€Å"Arrian on the character of Alexander of Macedon,† Arrian proclaimed that Alexander manifested great physical beauty, an arrogant personality, keen intellectRead MoreEssay on Alexander The Great1620 Words   |  7 Pages Few historical figures stand out in the same degree as that of Alexander the Great. He was a warrior by 16, a commander at age 18, and was crowned King of Macedon by the time he was 20 years old. He did things in his lifetime that others could only dream about. Alexander single-handedly changed the nature of the ancient world in just over a decade. There were many attributes that made Alexander â€Å"Great.† He was a brilliant strategist and an inspired leader; he led by example and was a conquerorRead MoreAlexander The Great Of Alexander IIi Of Macedon1119 Words   |  5 PagesAlexander The Great Alexander III of Macedon Riding Bucephalus Into Battle Alexander III of Macedon or Alexander The Great was born on 20/21 July 356 BC in Pella, Macedon. He was the son of the king of Macedon. Alexander was many things, he was a prince, a king, a general, and much more. Alexander’s father was the King of Macedon, Philip II and his mother was his father’s fourth wife, Olympias, she was the daughter of Neoptolemus I, the king of Epirus. When Alexander was very young he was raisedRead MoreAlexander: Truly Great Essay1433 Words   |  6 PagesAlexander, son of King Philip II of Macedon, is known as Alexander the Great. However, was he truly great? One may look at his many accomplishments to decide if he deserves the title. Sometimes character is the test of determining if a man is great. Alexander meets both standards with his philosophic background, conquering abilities, victories in battle, and outstanding accomplishments; therefore, he truly meets his title as Alexander the Great Alexander was born in 356 B.C. to King Philip II fRead More Alexander The Great Essay1042 Words   |  5 Pages Alexander the Great is, arguably, the most famous secular figure in history. His magnetism in life was rivaled only by his magnetism in death, and the story of his career has evoked vastly different interpretations in his age and ours. Young romantic hero or megalomaniac villain? Alexander III of Macedon conquered all who stood before him, but usually in order to free the lower class. He did more to spread the Hellenistic culture than anyone before or after him. My credibility comes from much studyingRead MoreKing Alexander Lll : King Of The Western World1168 Words   |  5 PagesHead: KING ALEXANDER lll King Alexander lll of Macedon: King of the Western World William Crook Lincoln Charter School October 20, 2014 Mr Thomas Honors World History King Alexander lll 2 King Alexander lll of Macedon was the best leader during his time, and he soon became the king of all western civilization, before he was 30 years old. Alexander accomplished greater things than not only of the kings who had lived before him, but also of those who came after him. Alexander lll ofRead MorePhillip II of Macedon Essay1614 Words   |  7 PagesPhillip II of Macedon The year was 359 BC. Greece, though weary from constant internal struggling still had supreme power over the Hellenistic world. Persia, though it had suffered large setback in the Persian Wars more then a century before was still a menacing force. The Barbarian State of Macedon was led by warrior kings who aspired to be Greek, yet ruled over a feudal society that was as multicultural as any of its time. Good morning Miss Boeston and class. Todays seminar will conclusivelyRead MoreAlexander IIi Of King Of Ancient Greece1147 Words   |  5 PagesAlexander III of Macedon or commonly known as Alexander the Great was a King of Ancient Greek kingdom Macedon and a member of the Argead dynasty. He spent most of his ruling years on an extraordinary military campaign through Asia and northeast Africa and by the time he was 30 he had created one of the largest empires of the Ancient world, stretching from Greece to Egypt and into northwest India. Alexander is thought to be by most people as th e greatest military command that ever lived however thisRead MoreAlexander Of Macedon 356-323 B.c917 Words   |  4 PagesAlexander of Macedon 356-323 B.C. By Peter Green was published on October 5, 1992. Alexander was born in 356 BC. He studied with Aristotle for three years, so he became interested in science. Him and his mother were put into exile basically disowned by Phillip, Alexander’s father. When his father remarried, he then had a stepdaughter. Because Phillip did not have another son, he longed for his sons return to become king after he passes away. Phillip was later assassinated in 336 BC. Then, AlexanderRead MoreThe Major Factors That Led Rome and the Hellenistic Kingdom to Clash2308 Words   |  10 PagesSeleucids and the Ptolemies and several other minor powers in the area came to be after the death of Alexander. The essay will focus on the factors that the writer believes contributed to the clashes. These being, Philips alliance with Hannibal and the Cartha ginian empire, the results of ambassadors from Rhodes and Pergamum being received in Rome and telling of an appending alliance between Philip of Macedon and Antiochus of the Seleucids Kingdom, the third factor is that Rome was simply coming to the

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