Technology and economic growth in the pre-civil war period Essay

Innovation and financial development in the pre-common war period - Essay Example New water system strategies likewise gave increasingly arable land. An extra innovative change that had a major effect was the ascent of railways (Boyer, et al, 240). Rail inclusion extended almost multiple times over a multi year term. Americans of all classes had the option to travel uninhibitedly and easily. Maybe more than anything this assisted with opening up the West during this period. Culture was quickly expanding during this period as well, as American essayists searched inside to their spirit and outward to their developing nation. Essayists like Dickinson, Thoreau and Emerson distributed works that started the way toward characterizing what it intended to be American. A definition that would be painfully tried during the Civil War. The multi year time frame before the American Civil War was a time of incredible turn of events and change. Farming improved and railroads turned out to be increasingly conspicuous. American craftsmen and scholars won new regard. It is profoundly awful a lot of this development was lost in the butcher of the Civil

Sustainable Solutions Vanderbilt University Medical Center

Instructors pay Essay Instructors ought to be paid by understudy exhibitions. Instructors that I have experienced on a secondary school homeroom level couldn't care less about the children and the amount they are learning. They just consideration about the check. A portion of my Great educators are not compensated. Awkward instructors are secured. Whats best for the children isn't considered into the condition. Its everything about status. No place is that more clear than when lay-offs happen. When a decrease in staff is required, do schools keep the best educators? The appropriate response may shock you. On account of aggregate bartering gets the educators association has constrained down the throats of each school area in the state, schools consequently keep the instructors who have been there the longest; regardless of whether they are the least capable, and regardless of whether probably the most brilliant and best should be laid off to ensure those with status. That truly is the way it works. We will compose a custom exposition on Teachers pay explicitly for you for just $16.38 $13.9/page Request now No prize for work all around done. Simply pay and professional stability dependent on rank. Indeed, educators get an additional thousand bucks or so every year for additional school courses or degrees. Yet, even that strategy is a sham. Much appreciated indeed to the educators association, additional school classes dont must be identified with subjects the instructor really educate. Math instructors can get paid extra for taking school courses in Modern Feminist Philosophy or Medieval Basket Weaving. That is actually how it functions. Nothing in the present framework is intended to improve the nature of the training our children get. The present framework is structured simply to compensate position. Educators would be paid dependent on the expansion in the suitable information on understudies under the instructors guidance. For educating. Also, whenever lay-offs happen, school locale would keep the best educators, not simply the individuals who have been there the longest. Its that straightforward. For probably the first time, there would be some responsibility in government funded training. Some prize for a vocation all around done. Our present arrangement of paying instructors is intended to compensate educators for a certain something: position. The more drawn out theyve been there, the more they get paid. At the point when you reward something, you will in general get a greater amount of it. On the off chance that you dont reward something, you get less of it. That is actually whats occurring in our schools. The educators who have been there the longest get more cash and more employer stability whether or not they are working superbly. What we arent getting a greater amount of is understudy learning. Studies reliably show that to what extent an instructor has been educating has no relationship to understudy learning. This means we are compensating something that has nothing to do with the end goal of our schools! Its quite evident that the most ideal approach to get more understudy realizing which is the reason for our schools is to attach instructors pay to understudy learning. As it were, the more understudies learn, the more the educators will be paid. Also, truth be told, where this has been attempted it has worked! North Carolina, which offers monetary motivating forces to instructors for improved understudy learning, has demonstrated the best understudy improvement in math and perusing in the country in the course of recent years. Book index: .

A week of work

A week of work Last week was one of those weeks where I had either a test or something due every day of the week. Monday: 18.310 test corrections were due. 18.310 is Principles of Applied Mathematics, the discrete version (18.311 is the continuous version). In this class, the tests are deliberately made very difficult, but we can earn back up to half the points we lost if by correcting our mistakes. Its a nice feature. Tuesday: I had a 7-10 page (it ended up being 8 pages) paper due in 17.405, which is Politics and Conflict in the Middle East. My paper was on the relationship between religion and politics in Lebanon and Iraq. It was an interesting topic. Lebanese politics are really confusing, in case anyone was wondering. Wednesday: The weekly 18.310 problem set was due. It had a lot of implementing Euclids algorithm, which at first glance seems more like number theory than applied math. Well, it is number theory. But its useful in creating codes, which is why were learning about it. A lot of 18.310 has something to do with codes. Thursday: 9.71 midterm. I was pretty happy about it. 9.71 is fMRI and High-Level Vision. When I say this, unless Im talking to another course 9 major, the usual response is What?, so Ill explain that fMRI is functional magnetic resonance imaging. Its kind of like an MRI, except that it takes lots of pictures instead of just one, and instead of just showing the anatomy of your brain, it shows which parts are being activated. So the class is about the use of fMRI to study vision. Friday: The weekly 18.440 problem set was due. 18.440 is Probability and Random Variables. This problem set was on chapter 5, which is Continuous Random Variables. For all that, thoughI felt a little bogged down, but not overwhelmed with work. Having been in both situations, I can say that Id rather have my due dates for my classes be spread throughout the week than have all of them due on the same day. One of my major extracurricular activities was my part of the UA Committee on Orientations report on Orientation 2006 and the state of Orientation. More on that in a soon-to-be-written entry. What did you do last week?

Intelligent Design An Intelligent Way of Disguising Religion

Could Adam and Eve have been apes? Evolutionists say humans evolved from apes, but many religious people cannot swallow the thought. For years, religious people have voiced their unhappiness that schools teach evolution. The Bible says that God put all the plants, animals, and people on this planet, and evolution completely contradicts that. The idea of including creationism in schools has been brought to courts multiple times but with no success. Now the creationists have a new way of presenting it. They disguise it behind science and use the term Intelligent Design. Intelligent Design is a form of creationism under new terminology and is the attempt of many to incorporate religion into school systems and science education; it has no†¦show more content†¦Instead, they claim, some aspects of those organisms must have been created, fully formed, by a so-called ‘intelligent designer’† (McMaster). Anybody can notice that the words Intelligent Designer and God are synonymous which makes it a religious belief. One of the most recent and important court cases focusing on Intelligent Design is Kitzmiller v. Dover Area School District (Matsumura). Dover High School fought to have Intelligent Design mentioned as a theory in science classes alongside the theory of evolution and to provide students with access to an Intelligent Design textbook (McMaster). In the end, Dover School District lost the case, but Intelligent Design gained much attention. Although Intelligent Design lost, that does not mean it will stop fighting. Intelligent Design claims to differ from creationism, but, truly, it is a more publicly accepted form of creationism. The most obvious difference between Intelligent Design and creationism is that Intelligent Design does not directly state who did the designing, nor does it affiliate itself with any religious texts like the Bible. People can assume on theirShow MoreRelatedEssay on Intelligent Design: The Best of Both Theories 1112 Words   |  5 Pagesschools. What if there was a different approach that took God out of the equation? Public high schools should allow a course in intelligent design to be included in the curriculum as a way of teaching both evolution and creationism without violating the separation of church and state. This is certainly easier said than done. Evolution, creationism, and intelligent design are defined by Merriam-Webster as follows: 1) â€Å"Evolution: a theory that the various types of animals and plants have their originRead MoreLogical Reasoning189930 Words   |  760 Pagesand transmit all or any part of the work under the following conditions: (1) Attribution You must attribute the work in the manner specified by the author, namely by citing his name, the book title, and the relevant page numbers (but not in any way that suggests that the book Logical Reasoning or its author endorse you or your use of the work). (2) Noncommercial You may not use this work for commercial purposes (for example, by inserting passages into a book that is sold to students). (3) NoRead MoreOrganisational Theory230255 Words   |  922 Pagesvaluable. Peter Holdt Christensen, Associate Professor, Copenhagen Business School, Denmark McAuley et al.’s book is thought-provoking, witty and highly relevant for understanding contemporary organizational dilemmas. The book engages in an imaginative way with a wealth of organizational concepts and theories as well as provides insightful examples from the practical world of organizations. The authors’ sound scholarship and transparent style of writing set the book apart, making it an ingenious readRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagespolitical rivalries that generated and were in turn fed by imperialist expansionism, one cannot begin to comprehend the causes and consequences of the Great War that began in 1914. That conflict determined the contours of the twentieth century in myriad ways. On the one hand, the war set in motion transformative processes that were clearly major departures from those that defined the nineteenth-century world order. On the other, it perversely unleashed forces that would undermine Western world dominance Read MoreEssay on Fall of Asclepius95354 Words   |  382 Pages Duncan asked with a confused look. We have crap happen around the world all the time. Famines here, wars there, Genocides there, it always stays constant. Is this that much different? You know, thats pretty disturbing when you put it that way, Thomas said in a stern voice. He let out a chuckle as he finally loosened up. This is different though. Its the same disease all over the world. And these riots are starting without provocation. Thats not all. There have even been media blackoutsRead MoreMarketing Mistakes and Successes175322 Words   |  702 PagesHartley Cleveland State University JOHN WILEY SONS, INC. VICE PRESIDENT PUBLISHER EXECUTIVE EDITOR ASSISTANT EDITOR PRODUCTION MANAGER PRODUCTION ASSISTANT EXECUTIVE MARKETING MANAGER ASSISTANT MARKETING MANAGER MARKETING ASSISTANT DESIGN DIRECTOR SENIOR DESIGNER SENIOR MEDIA EDITOR George Hoffman Lise Johnson Carissa Doshi Dorothy Sinclair Matt Winslow Amy Scholz Carly DeCandia Alana Filipovich Jeof Vita Arthur Medina Allison Morris This book was set in 10/12 New

Essay about How The Canadian Economy Is De - 2078 Words

The Canadian economy is determined largely by the United States economy threw the North American Free Trade Agreement (NAFTA) and the Free Trade Agreement (FTA). The North American Free Trade Agreement was an agreement that came into effect on January 1,1995 which involves Mexico, Canada and the United States of America. This agreement is said to produce 1 billion to 3 billion dollar gains in each country. NAFTA ensures that a certain amount of goods produced and traded between the three countries has to have a minimum percentage of its parts produced in North America. nbsp;nbsp;nbsp;nbsp;nbsp;The Free Trade agreement is between the United States and Canada. The Free trade agreement came into effect in 1989 even though three fourths†¦show more content†¦Since Canada does a lot of exporting of raw material these materials use to have such a high tariff and were not being as traded to their potential now they are being traded frequently to the U.S because of the FTA. nbsp;nbsp;nbsp;nbsp;nbsp;The FTA has allowed Canada and the U.S to â€Å"reduce trade obstacles by standardizing their product standards, testing and approval processes.† The FTA now states that Canada can’t restrict oil and natural gas exports to the United States therefore Canada can’t charge Americans higher prices in Canada. The FTA has excluded some industries from the agreement these industries are Agricultural, Cultural Industries, Social Insurance programs and Regional development programs. Since there are so many rules and regulations under the FTA a binational panel will settle the disputes. The panel settles these disputes by determine whether each country’s regulators are applying to their trade laws. Canada or the U.S can end the FTA by giving six months notice. Since U.S exports to Canada only account for a small 1.3 per cent of its GDP and Canadian exports to the U.S account for 20 per cent of its GDP, Canada can’t afford to lose this agreement while the end of this agreement would hardly even effect the U.S. nbsp;nbsp;nbsp;nbsp;nbsp;The NAFTA set up free trade over North America. Since Canada already had free trade with the U.S the NAFTA setShow MoreRelatedCanadian Army, Royal Canadian Air Force, And Canada1023 Words   |  5 Pagesdiverse and successful nation. Though Canada does not have the best military, Canada possesses a very strong economy, and Canada has successfully capitalized on its physical environment filled with vast and rich amounts of natural resources lead the nation to be one of the world’s richest nations. 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Language and Communication in Psychology Free Essays

string(240) " It is difficult to take no notice of incoming speech—even if attention is not used for receiving speech, a response will take place one will immediately respond on hearing a relevant sound for instance a someone own name \(Foder 1983\)\." Through detailed consideration of one selected area of investigation evaluate the progress made by researchers in developing explanations of key aspects of the psychology of language and communication. The study of language is frequently debated in different theories of human nature. The importance of language is relevant when it to comes to the work of philosophers, neuroscientist, humanist and psychologist. We will write a custom essay sample on Language and Communication in Psychology or any similar topic only for you Order Now Language has been applicable to Aristotle, Plato, Hume, Locke, Freud and Skinner. This essay seeks in investigating the definition of language and communication. In doing so traditional language theories will be assessed, this will later be compared to modern progression by researchers in developing explanations of the psychology of language and communication. The development of language and language disorders will be evaluated in order to successfully investigate the modern approaches to language. Firstly, the evaluation of language, its origins, process and the use have been investigated in areas such as computational theory, cognitive neuroscience, evolutional and cultural psychology in contemporary studies of language. Language is usually seen as systems for example English, French and Italian even seen as systems of language it can be used to describe other things because of its broad definition, In describing music for instance or art. These areas can have its own language that needs to be learnt to understand and interpret music for example. Language in general can be used in any form of communication. Since language is broad it is important to study specific areas of language, instead of its general definition (Bloom, . P, 2007) . This is so that direct questions can be answered. As a result the narrow questioned being investigated can be generalised to other systems of language. It is known that some form of language is used everyday, linguistics is dedicated field of the scientific study of everyday language and even though the broad term is difficult to define, linguists believe that ‘language is a formal system of agreed rules that have to be followed by a speaker. In this system there is the addition of morphology also known as the formation of words, syntax the formation of phrases and phonology, sound systems (Fromkin 2000). Secondly, Charles Dawins works have been used as a platform in the belief that’ man has an instinctive tendency to speak, as we see in the babble of our young children; whilst no child has an instinctive tendency to brew, bake, or write’ Darwin (1871). This gives the idea that language comes natural, that humans have been biologically designed to speak. Neurological studies support the idea that language is part of the human nature through the investigations of dedicated parts of the brain for language. It is believed that this might explain why every human society has language. The idea has therefore raised questions as to whether language is innate or a cultural innovation. Language deficits and aphasia has been investigated in recent studies to prove what happens when these dedicated parts for language are damaged. The works of cognitive neuropsychologist is to use theoretical frameworks and methods to specific language impairments. During the initial stages of Cognitive neuropsychological (in the second half of the nineteenth century) neurologists such as Lichtheim, Wernicke and Bastian began to make assumption about the design of the brain and its fixed language processing systems (Coltheart, 2006) this brought about the box-and-arrow diagrams in an attempt to demonstrate the brain’s architecture. In taking this thought further, how these components in the brain were localised was also studied. Even though at the time the cognitive function of language was not proved, by the failed attempt of localising the brain, it was relevant in influencing the work of other psychologist, an example is the later simplified version conducted by Coltheart. The work of Lichtheim, Wernicke and Bastian, received a lot of criticism from neurologist that were not cognitively oriented such as Head (1926) this led to fall in cognitive neuropsychological and the rise of behaviourism. Shallice, (1988) have suggested that cognitive neuropsychological data are too â€Å"noisy† and there difficult in being used further than exploring the brains functional architecture. Others such as McCloskey Caramazza, (1991) have argued against this point. Stating that there shouldn’t be a restriction on what data produced cognitive theory at ‘any arbitrary level of detail’. Thirdly, It was not until the mid twentieth century that there was a Cognitive revolution† with the work of Broadbent (1956), Chomsky, (1959) Miller, Galanter, Pribram,(1960), also study from Marshall and Newcombe (1966, 1973) looking into cognitive neuropsychology of reading and from Shallice and Warrington (1970) memory. This also included the work into the development of researching sentence processing in aphasia, where linguistic and psycholinguistic theory were responsible for the analysis of aphasic symptoms (Caramazza Zurif, 1976 ; Marin, Saffran, Schwartz, 1976). A substantial amount of evidence afterwards has been produced in showing modularity in the brain. This shows that even though language is specifically located in the brain it is split into separate stages that may selectively be disrupted. (Berndt, Basili and Caramazza 1987) it is therefore established that specific lesions (in specific parts of the brain dedicated to language) will not affect the entire language process. This might see a patient losing the ability to understand spoken word but retain the ability to repeat words, suggesting that there are separate modules responsible for separate actions in the brain. (Schwartz,Saffran, Marin, 1980) Fodor (1983) was also in support of the modularity of the brain after incorporating some of the ideas that were developed in cognitive neuropsychological. Foder describes a module as a domain specific. This is where the brain stores information that is responsible for a specific mental representation. For instance speech perception uses a separate path then that used in different auditory analysis and controls only acoustic signals, perceived as utterances. D. Bishop (1997). Superior cognitive functions can not affect the processes of modules in the brain, known as ‘information encapsulation’. In this processing becomes fixed. The fact that modular processing can not be influenced by higher cognitive operations describes the term. It is difficult to take no notice of incoming speech—even if attention is not used for receiving speech, a response will take place one will immediately respond on hearing a relevant sound for instance a someone own name (Foder 1983). You read "Language and Communication in Psychology" in category "Language" Fodor with the support of evolutionary arguments states that the brain complex system can be broken down into layers, through case studies of selective impaired patients having a particular effect on the process of language. He believes that language therefore is innate and pre- programmed in humans. Human studies have relied wholly on researches regarding nature. The main reasons for carrying out functional neuroimaging are to improve peoples take on the variable anatomical functions of language. This then leads on to the argument that’s the much debated Broca’s area which is linked to speech production can be subdivided into three regions, a posterior and superior region that is involved with sounds of language, an interior and ventral region that is involved with meaning of words and a regions between the other two that is involved with meaning conveyed by sentences. Research carried out during the analysis on the anatomy and physiological aspects of the auditory processing in animals, show specific revelations regarding how the human brain perceives and process speech. Ignoring the concerns of critics, Researchers studying this phenomenon have resorted to using functional magnetic resonance imaging (fMRI) and positron emission tomography (PET) (which was introduced as a basic tool for monitoring language and brain activities) with the exception of people affected by induced nervous disorders such as stroke, to produce valuable evaluation, with regards to how language is organised in the human brain. Critics believe this is another example of wasted effort especially with the exclusion of patients with neurological disorders as study showed that this illness affects mainly the social and professional lives of those affected and sometimes it is not enough to impair their speech recognition abilities. PET has four advantages for the study of language: (i) it does not lose sensitivity and spatial localisation in important anterior and medial temporal lobe structures, a (current) problem with fMRI due to susceptibility artefacts and geometric shifts4,,5; (ii) its lower spatial resolution makes it orders of magnitude less susceptible to movement artefacts time-locked to stimulus and response, as occurs with overt articulation (most fMRI studies of word retrieval use covert responses); (iii) it does not create the din that is a feature of data acquisition in an MR scanner, requiring special techniques when important acoustic features in auditory stimuli may be masked6; and (iv) in the serial study of aphasic patients, it is the author’s anecdotal experience that patients are far more likely to agree to come back for a second PET scan than to go back into a MRI magnet, a much more intimidating environment. † Coltheart (2005). Technological development such as the scanning of the brain has been shown to be critical in the work of language processing. Since language is built into the brain PET scans is useful method in watching the brain at work with the use of basic words. The area of the brain that is activated during the process of language can be identified (recognition of words). Further studies on thought processing (especially with regards to language) shows that certain groups of people were not able to process language normally. â€Å"a group has to be anatomically normalized into the same stereotactic space. To allow for individual variations of gyral and sulcal anatomy, the image data have to be smoothed. This is because of the problem of lesion distribution. Ablation studies in non-human animals are placed with great care, and often post mortem examinations are performed after the behavioural experiments to confirm the boundaries of the lesion. The unsubtle lesions occurring as the consequence of cerebrovascular disease, necrotising viral infections, etc. may destroy cortex, local white matter connections, major white matter tracts connecting remote cortical regions, sub-cortical nuclei, and their reciprocal connections with cortical areas. No lesion experiment in a non-human animal, relating structure to function, would be accepted for publication if clipping of a major arterial branch produced the focal injury. † Coltheart (2005) It is clear that studies on the human brain have been dependant on nature experiments with the application of liberal scientific standard. This has therefore allowed certain syndromes to be associated to lesions. ‘This sometimes have been related to marked inter-subject distinction in the cortical organisation of function, which, would mean that studies of structure–function relationships in the human, other than early perceptual and motor processes, are meaningless. It would seem much more plausible that broadly similar clinical syndromes may result from very differently sited cortical, sub-cortical or tract lesions within distributed neural systems that are essentially similar between subjects with the same handedness and uneventful development. Coltheart (2005) The data from useful neuroimaging is a vital contribution to the perspective of language and its structure. It is therefore useful when used on normal subjects in pinpointing where modular language processors a re. The traditional Broca’s area in the left frontal gyrus can be divided further into three parts it has been argued: ‘one that is posterior and superior and is involved in the sound structure (phonology) of language; a second, anterior and ventral that is concerned with the meaning of words (semantics); and a third, lying in-between the first two regions, that is involved in meaning conveyed by sentence structure (syntax). Of particular clinical relevance is the ability to determine shifts of function after focal brain lesions and how these may be potentially modified or even induced by behavioural or drug therapy’. Caplan (2006) The recent cognitive studies have been useful in producing architecture and process of the brain but there are few studies that evaluate the technique of neuroimaging in a negative manner. Poeppel, (1996) states that neuroimaging so far has told us nothing about the mind so far. In support of this notion Orden and Paap (1997) agree that nothing has been learnt from neuroimaging and never will. It is believed that complexity of cognition can not produces evidence through this technique. Henson (2005) has provided a vital framework for considering the role of brainimaging data in cognitive psychology. He writes: â€Å"My main argument is that, provided one makes the assumption that there is some ‘systematic’mapping from psychological function to brain structure, then functional neuroimaging data simply comprise another dependent variable, along with behavioural data, that can be used to distinguish between competing psychological theories† (p. 194). This idea recognises that there is some systematic mapping from psychological function to the structure of the brain. To conclude, Cognitive neuropsychology can be easily seen as a branch of cognitive psychology which has been vital to study of language and how it is processed in the brain. It has been useful in creating theories through the study of subjects performance in which normal cognition are identified. There have been several studies in support of how the language is processed in the brain to further prove or disprove these theories. The studies of these damaged sections have been able to be looked at through the advancement of technology. These scans have been able to explain a range of questions about the processing of language in the brain for instance, the lateralized view of the human brain. This has also been observed in animals that also use sound for communication e. g. monkeys birds and dolphins. In this the control of sound production is usually in the left hemisphere also seen in humans. The two major areas of the human brain that are responsible for language are the Broca’s area ,this is partially responsible for putting sentences together and using correct syntax secondly the Wernicke’s area, which is partially responsible for language processing (untangling others’ sentences and analyzing them for syntax, inflection, etc. ). Broca aphasia is used to describe if the Broca areas is damaged. side effects show slow, hesitant speech that lack grammer. Typical Broca’s aphasics can not words not essential to the significance of the sentence, such as the and and. When the Wernicke area is damaged then it is known as Wernicke’s aphasia. It can be seen as opposite to Broca’s aphasia. Wernicke’s aphasics are able to make general sentences but they are often senseless and include made-up words. Wernicke’s aphasics show signs of understanding others’ speech, but have difficulty naming objects Other types of aphasia noted in brain-damaged patients can show even worse effects. If Wernicke’s and Broca’s area are disconnected, patients struggle to repeat sentence said out to them. This shows that there is the possibility Wernicke’s area, which has processed the sentence heard, is unable to communicate it to Broca’s area for repetition. In another type, Wernicke’s and Broca’s areas remain connected but cannot communicate with the rest of the brain. Patients can only repeat sentences but fail to speak on impulse speech (Pinker 1994). 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Introduction to Management Accounting Manufacturing Entity

Question: Describe about the Introduction to Management Accounting for Manufacturing Entity. Answer: Product Costing System In a manufacturing entity, such as Seafarer Kayaks, the Product Costing System (PCS) can help the management to efficiently store or retrieve information related to costing of the materials and the product. It can also help the management in managing its costs by linking the information inputs with the entitys business plan, say Baker Riddick, (2013). The company can evaluate the following processes through the use of PCS line: Manufacturing Budgets This process controls information related to costs of direct labour, indirect labour and overheads related to them. Product Design This process relates to the products design and manufacturing engineering. Accounting This process controls the Gross Margin generated by individual product line or the product. Once the PCS has been established for controlling the costs, the Manufacturing Accounting System of Seafarer Kayaks can keep track of the costs, generate reports on any variances occurring and post the manufacturing transactions in the general ledger, as per Baker Riddick, (2013). Before proceeding further, it is essential to calculate the standard cost values, including: Cost Reporting This is for assessing the cost to produce the item. Variance Reporting Calculate difference between the actual and standard costs. It is also essential for Seafarer Kayaks to maintain an accurate and complete record of the value of inventory in businesses today. It may become unproductive for the company if excessive inventories are maintained. Following the AASB102 is beneficial for Seafarer Kayaks for controlling the above factors, as per Baker Riddick, (2013). Application of AASB102 AASB102 will help the management of Seafarer Kayaks in maintaining a suitable accounting treatment for its inventory maintenance. The basic issue while maintaining inventory accounts is concerned with the amount of cost which can be recognised as an asset and can be carried forward till the management is able to recover the revenue invested, assert Greuning, Scott Terblanche, (2011). The purpose of this Standard is to provide guidance to the managers in recognising this cost and in distinguishing between the amount as an expense and the amount which has to be written-down as the net realisable value. This Standard applies to all types of inventories, except the: work in progress, especially those covered under construction contracts; financial instruments; biological assets produced through agricultural activities; hence Seafarer Kayaks can make use of this Standard for efficient management of its inventory position. Section (b) Schedule of Cost of Goods Manufactured Seafarer Kayaks while using the manufacturing cost system will debit all the manufacturing costs, including cost of the direct materials, direct labour and the applied manufacturing overheads to the work-in-process account, assert Greuning, Scott Terblanche, (2011). Once the job routine for a specific period is complete, the amounts shown in the job cost sheet will be transferred to the finished goods account from the work-in-process account. To complete the record, a journal entry, as shown below, will be entered: Finished Goods A/c $xxxx Work-in-Process A/c $xxxx This total cost of the materials which is transferred from work-in-process account to finished goods account, during this specific period, will be termed as cost of goods manufactured. At the end of the specified period, the remaining raw material under process of manufacturing will be termed as work-in-process inventory and will reflect under Current Assets in the Balance Sheet. When the next manufacturing period commences, this amount represents as the opening balance under work-in-process account, as per Mudra, (2014). CASE STUDY: See Table-1 in Annexure-1 for the calculations. Schedule of Cost of Goods Sold The sales revenue generated by Seafarer Kayaks less the direct cost of manufacturing the kayaks is termed as the cost of goods sold. Sales Revenue less the cost of goods sold is the gross profit of the company. As per the accepted accounting principles, cost of direct materials, cost of direct labour and the manufacturing overheads are considered for determining the cost of manufactured goods, asserts Mudra, (2014). Cost of goods sold is calculated in this case study has been derived through the use of the following method: (Opening Inventory) + (Cost of Goods Manufactured) (Closing Inventory). CASE STUDY: See Table-2 in Annexure-1 for the calculations. Section (c) Manufacturing overhead are the costs involved in the company's manufacturing operations. It includes all those costs which are incurred during the manufacturing process, including the costs of direct materials, direct labour and other direct expenses. Direct expenses, according to Taylor, (2013), include depreciation on the factory building, tools and equipment and machinery, wages of factory manager, production workers, factory repair and maintenance expenses, insurance and land tax, cost of electricity and gas used in the manufacturing process and the indirect supplies used in the manufacturing process, such as packing material, as per Keown et al, (2012). Certain costs, such as the factory land tax, which is calculated on the basis of the assessed value of the land and has no connection with the units produced, although not directly linked directly to the manufacturing costs, is still considered as direct expenses, says Kurth, (2011). T-Accounts Overhead applied during the year CASE STUDY: See Table-3 in Annexure-1 for the calculations. Actual Indirect Costs and Overhead Costs for the year CASE STUDY: See Table-4 6 in Annexure-1 for the calculations. Over- or Under-applied Overheads CASE STUDY: See Table-5 in Annexure-1 for the calculations. Journal Entry for Differences shown in (iii) CASE STUDY: See Table in Annexure-1 for the calculations. Section (d) Discussing Overheads Manufacturing Overhead Manufacturing or factory overhead of Seafarer Kayaks pertains to those manufacturing expenses which are apart from the cost of the direct materials and direct labour used in the manufacturing process, explains Kurth, (2011). Preliminary / Estimated Overhead Since the expenses have to be booked under different specified accounting heads as soon as they are incurred, management of Seafarer Kayaks cannot wait till the end of the specific manufacturing period to decide what will be the exact manufacturing overhead costs. Hence, as per the prevalent norms in all manufacturing entities, the management has to work on the basis of estimates which are based on past working capabilities and on future expectations, assert Marchildon McDowall, (2013). These are termed as Preliminary or Estimated Overheads. Applied Overhead Now, as the production process goes on, the accounts department in Seafarer Kayak will begin posting the actual manufacturing overhead expenses in the books of accounts on the basis of the actual number of machine hours put-in by the workers and multiplying the number by the hourly rate fixed, as cited by Marchildon McDowall, (2013). This amount will be considered as the company's "applied overhead and will be used for determining the cost of goods sold. Difference between Over-applied Under-applied Overheads When the preliminary or estimated estimates of the overhead expenses differs from the actual expenses incurred by Seafarer Kayaks, the resultant difference is termed as over-applied overhead in case the estimates exceed actual overhead expenses or under-applied overhead in case the estimates fall short of the actual overhead expenses, as detailed by Greuning, Scott Terblanche, (2011). Implications of Over-applied and Under-applied Overheads In the account books of Seafarer Kayaks, the actual overhead expenses incurred are debited and the applied overhead expenses are credited at the time of estimation. In case the Manufacturing Overhead A/c of Seafarer Kayaks shows a credit balance at the end of the specific manufacturing period, it shows that the overhead expenses have been over-applied. In case the Manufacturing Overhead A/c of Seafarer Kayaks shows a debit balance at the end of the specific manufacturing period, it shows that the overhead expenses have been under-applied. On the basis of this conclusion, the management of Seafarer Kayaks will, at the end of the income year, will know how the estimated manufacturing overhead expenses have performed in comparison to the actual manufacturing overhead expenses. This proves beneficial for the management while setting estimates for the future, as detailed by Greuning, Scott Terblanche, (2011). Section (e) Standard Costing System For a company such as Seafarer Kayaks, the process of applying Product Costing has a significant role in its manufacturing performance. Hence, it is imperative for you to make a decision about the process you want to use for your Manufacturing Accounting System. The decision can be between Standard Costing and Actual Costing Methodology. I would advise that you choose the Standard Costing Systems for your manufacturing accounting process. I would also suggest that you set a Standard Cost Component Value System for the Kayaks that you produce. Detailing the Standard Costing System Please note that the Standard Costing System uses the practice estimating the costs and eventually substituting these by the actual costs in the accounting books after a specific period, which should usually be on Quarterly basis, as explained by Yona, (2011). After every quarter the periodical variances should be evaluated so as to calculate difference between the estimated and actual costs. In this system, you will be required to commence the manufacturing process with predetermined standard costs of raw material, direct labour and manufacturing overheads, asserts Yona, (2011). You will use these predetermined standard costs for evaluating your Cost of Goods Sold as well as inventories. At the end of the quarter, in case the actual standard costs are varying slightly from the predetermined standard costs, you can assign the resultant variance to the cost of goods sold amount. In case the variance amount is high, it should distributed on a prorate basis between the inventory value a nd the cost of goods sold, says Taylor, (2013). Thus, you can understand from the above, that Standard Costing System involves: Ascertaining and using Standard Costs. Recording of the actual costs. Comparing the actual costs with standard costs to find the variance. Analysing the variance. Appropriately adjusting the variance as per requirement. Advantages of Standard Costing You will find that Standard Costing System has the following advantages: It serves as a guide for the managers in the process of formulating production policies and deciding the sale prices. Managers can exercise better cost control in case the process is reviewed at regular intervals and analysed for improving the costing of the products leading to reduced investment. Managers can investigate and take corrective action on the basis of the variance as its regular measurement helps in detecting inefficiencies and mistakes. The predetermined standard costs are useful in planning and budgeting exercises undertaken by the managers. It improves the production efficiency and ultimately leads to reduction in costs, thereby increasing your profits. A timely implementation of the Standard Costing System leads to cost saving as frequency of the costing system can be reduced. Effective setting up of costing standards for individual cost centres for the supervisors and the executives allows each cost centre to know the limits which they need to maintain for their Standards. The system will assist the managers in preparing their Profit and Loss Accounts quickly for those short periods for which they would like to know the trend of their department and the help it can provide to the management in taking decisions for the future course of action. Standard costing can also be used by you for valuation of inventory. Once the inventory has been valued at its standard cost, chances of fluctuation of profit can be reduced even if different methods of valuations are adopted. Labour efficiency can be enhanced as this system makes executives as well as the management cost-conscious thereby increasing production efficiency as well, as detailed by Mudra, (2014). Disadvantages of Standard Costing Like every system, this too has its disadvantages: The system is costly as it involves a high degree of technically skilled staff. Organisations with limited financial resources cannot sustain it. The variances can only be put to advantage if the executives take action of actually controlling them. This requires fixing up responsibilities. Standards need periodic revisions as they tend to change with the change in the financial conditions and market environments. Such revision of standards can create problems, particularly if inventory adjustments are not controlled. Standards can either be too rigid or too liberal as these are based on the past results of the averages. Hence, in case the standards have been set very high, this can adversely affect the morale of the management and the motivation factor of the employees, as explained by Mudra, (2014). References Baker, H.K. and Riddick, L.A. 2013. International Finance: A Survey. OUP USA, Oxford. Greuning, H., Scott, D. and Terblanche, S. 2011. International Financial Reporting Standards: A Practical Guide. World Bank Publications, Washington DC. Keown, A.J., Martin, J.D., Petty, J.W. and Scott, D.F. 2012. Financial Management: Principles and Applications (10th ed). Pearson Education India, New Delhi. Kurth, S. 2011. Discuss covered interest rate parity (CIRP) with reference to foreign exchange market efficiency. GRIN Verlag, Norderstedt. Marchildon, G.P. and McDowall, D. 2013. Canadian Multinationals and International Finance. Routledge, New York. Mudra, J. 2014. International Financial Management (12th ed). Cengage Learning, Stamford, CT. Taylor, M.P. 2013 Purchasing Power Parity and Real Exchange Rates. Routledge, Oxon. Yona, L. 2011. International Finance for Developing Countries. Author House, Keynes.