The Scarlet Letter Review :: essays research papers

Adultery, betrayal, promiscuity, subterfuge, and intrigue, all of which would make an excellent coming attraction on the Hollywood scene and probably a pretty good book. Add Puritan ideals and writing styles, making it long, drawn out, tedious, wearisome, sleep inducing, insipidly asinine, and the end result is The Scarlet Letter. Despite all these things it is considered a classic and was a statement of the era. The Scarlet Letter is a wonderful and not so traditional example of the good versus evil theme. What makes this a unique instance of good versus evil is that either side could be considered either one. Hester could very easily have been deduced as evil, or the "bad guy," as she was by the townspeople. That is, she was convicted of adultery, a horrible sin of the time, but maybe not even seen as criminal today. As for punishment, a sentence to wear a scarlet "A" upon her chest, it would hardly be considered a burden or extreme sentence in present day. Or Hester can be seen as rebelling against a society where she was forced into a loveless marriage and hence she would be the "good guy," or girl, as the case may be. Also the townspeople, the magistrates, and Chillingworth, Hester's true husband, can be seen in both lights. Either they can be perceived as just upholding the law -she committed a crime, they enforce the law. On the other hand are they going to extreme measures such as wanting to take Pearl, Hester's daughter, away just because Hester has deviated from the norm, all to enforce an unjust law that does not even apply to this situation? Although the subjects of the novel do apply to important issues in history and could have had influences on the time period, they were not great. During the times and in the Puritan community this did not have a large affect on anything. Sure, they did not want anyone committing adultery, most were killed if convicted, but it was not something that upset their way of living in any permanent manner. To an individual or group who was battling something backward in the Puritan society, as were many things, this would have been an inspirational book and possibly a revelation. In short, this book could have been exceptional; it had all the elements of a superb book.

Book of Exodus Essay

Birthstones are essentially stones with special shapes or colors used for warding off diseases or misfortunes and as facilitators to being about the user’s wishes (Dunwich, 2003). These stones are usually associated with the day or time or month etc. a person is born, hence the name. The use of such stones has been a part of many religions in different parts of the world, and in the modern day too finds many followers. The purpose of this paper is to give a history of the use of stones as symbolic references, and trace their usage as birthstones. Stones as Symbols Stones are the foundation of human civilization. The body of earth comprises of stones of various shapes and sizes, and people from ancient world considered stones as the most stable of all elements, because of its capacity to remain steady. Hence, stones came to be associated with permanence by people from ancient cultures, who gave them special importance as sacred symbols (Tresidder, 2005). Some of the cultures even today follow the practice of worshipping stones which have a special shape. In general, all the ancient cultures stones held a special symbolic value. Tresidder (2005) gives some examples like, the individual standing stones of specific shapes being worshipped, sacrificial stone axes or knives in the Neolithic age, and using stones to mark sacred places or act like altars etc. In funeral ceremony stones were used, as also by certain religion in the modern world for symbolizing eternal life. In addition to the above examples Tresidder (2005) also mentions that the stones having specific shapes, sizes and colors were also used as amulets. Many people used to believe that these stones bring the wearer good luck, while others used them to ward off certain mishaps. Many theorists believe that this was the origin of birthstones as we know today. Gemstones Schumann (1993) says that gemstones have been known to men for more than 7000 years. The earliest gemstones belonging to the precious category were the amethyst, garnet, amber, jade, emerald, turquoise, lapis lazuli etc. Possession of these stones was considered to be a status symbol among the royal and other wealthy people. Hence, these stones came to be associated with power in addition to being used as amulets and talismans. These stones depending on their history were used to sustain health or bring seafaring people safely and mainly to ward off evil. As time passed on, special stones started to have specific meaning based on various myths, legends and symbolic meaning attached to them. (Dunwich, 2003). Schumann (1993) also says that people used these stones as remedies in powdered form as remedies or were placed in contact with the body, a practice followed even today. Gemstones are usually categorized as of precious and semi-precious type. (Schumann, 1993) says that in olden times very few stones were designated as precious stones based on their rarity and beauty. In modern times this number has increased multifold. The semi-precious stones were the stones which were less valuable and not very hard. These stones even today are used to denote the stones which are of lesser value than the precious stones, though the difference between them is not very clear. In present times the quality of stone and at times even their occurrence i. e. natural or synthetic, decides whether a stone is of the precious or semiprecious type. Gemstones associated with Zodiac The association of gemstone with the zodiac was not just associated with a single race or religion in ancient times. Many cultures had similar beliefs. Walker (2002) says that, since ancient times Christians and Jews related certain stones as to the twelve tribes or Israel and to the twelve apostles. Ancient Jewish cabalists believed that the stones each one having an anagrm of the name of the God had mystical power over the twelve angels. This is given by Walker (2002 ) in his book as follows: ruby over Malchediel, topaz over Asmodel, carbuncle over Ambriel, emerald over Muriel, sapphire over Hercel, diamond over Humatiel, jacinth over Zuriel, agate over Barbiel, amethyst over Adnachiel, beryl over Humiel, and jasper over Barchiel. In addition to this, gemstones were also related to the twelve months of the year, twelve parts of the human body, the twelve hierarchies of the devil etc (Walker, 2002). Each sign of the zodiac was associated with a stone and assisted it in exerting its influence over men. The gemstones hence started as being allocated as to the signs of the Zodiac and from these birthstones and month-stones started to emerge. In addition to this the gemstones were also related to medicines. For instance jade was said to be originally applied by the Spanish conquerors as a cure for kidney ailments. The stone was referred to as pie-dras de yjada or the stones of the side i. e. the kidney stones. From the yjada the name jade came (Walker 2002). However Gleadow (2001) says that, while the ancient cultures associated stones as being related to zodiac the wearing of birthstones was not very common in those times. He refers to George Kunz who suggested that this practice arose in Poland in the eighteenth century among the Jewish population there. Walker (2002) also has a similar opinion who mentions that the Jews of Poland related a gemstone to the birth month of the wearer. This was because of their interest in the significance of the original twelve stones in the breast of the Jewish High Priest. The above Jewish practice can be traced back to biblical times, specifically to the breastplate of Aaron (Dunwich, 2003), who was a Hebrew High Priest and a brother of Moses. This breastplate is known as the Breastplate of High Priest and is said to be the oldest amulets known to man. Dunwich (2003) says that according to Bible this breastplate was made of the following gemstones: sardius, topaz, carbuncle, emerald, sapphire, diamond, ligure, agate, amethyst, beryl, onyx, and jasper. These twelve stones, as mentioned earlier used to represent the twelve tribes of Israel, the twelve months of the year and the twelve signs of the zodiac. Gleadow (2001) says that the most common list of birthstones can be derived from the Book of Revelation, beginning with St. Peter, Aries and the month of March and assuming the Jasper of that month to be red. However, there were many changes made to this list and the list available by different religions or different countries differ a lot and tend to disagree. Also, there is no possibility to get an authentic list because there was no such list to begin with and also the difficulty in recognizing the various gemstones. Gleadow (2001) gives examples for this in his book. He says that the Authorized Version has the reversed order of third and fourth stones in the Book of Exodus. The topazion is said to be a greenish stone, which means that it cannot be the modern day topaz. In addition, the association of the Apostles with the twelve stations also leads to confusion as all the Gospels do not mention the name of the Apostles in the same order. The list is hence different for people in different countries though it holds similar meanings and significances. Hence the lists are different for ancient Jews, Romans, Arabians, Poles, Russians and Italians, even though the source for all these is same.

Visions Of Reforms And Reformation - 1488 Words

Aidan Garfield Professor Lee POLS 1002 26 March 2017 Visions of Reforms and Reformation Compare and contrast Wollstonecraft’s and Marx’s thoughts on the following questions. (a) What does progress consist in? (b) How does progress occur? (c) Where is progress headed? Mary Wollstonecraft and Karl Marx both viewed progress as overcoming an reclaiming a true sense of humanity, but defined that humanity, the means of achieving that humanity, and their general worldview in different ways. Wollstonecraft sought progress by reforming private life virtues through voluntary education and action. She wanted to change the hearts and minds of the people, while Marx sought progress through direct means -- political upheaval and reformation of†¦show more content†¦Wollstonecraft also praised the concept of reason over passions. This is an instance in which political or philosophical timing is important. Wollstonecraft (1999, chap. 1) described reason as a chief component of women’s improvement in direct opposition to the then-popular temperance movement and claimed that the popular adherents of temperance and their â€Å"use of soft phrases, susceptibility of heart, delicacy of sentiment, and refinement of taste† were contributing to the ir own oppression, similar to the Marx worker contributing to his own alienation. Karl Marx wrote on the systemic issues facing workers and the proletariat in his Economic and Philosophical Manuscripts 1844. Marx (1993, chap. 9) described the unjust exploitation of workers in almost biblical terms, comparing alienation to the work of the Devil and said it would cause a variety of ailments not limited to deformity, denial, misery, unhappiness, a lack of free mental and physical energy, and would mortify the worker’s flesh and ruin his mind. Wollstonecraft and Marx agree on the concept that progress consisted in equality, reason, and some sort of action, but differed on the ways of facilitating progress and differed on who would enjoy said progress. Wollstonecraft thought that all individuals should enjoy the benefits of true moral equality and enlightenment, while Marx wished to punish the ruling class forShow MoreRelatedThe Inevitability Of The Reformation1689 Words   |  7 PagesThe Inevitability of the Reformation The Reformation is largely attributed to Martin Luther. And, although he is the most recognized individual, his personal struggles with sin and salvation were not the driving force behind the diverse theologies that emerged during this period. Many others, before and after Luther became the focus of the Catholic Church, desired change and had both the opportunity to introduce their doctrine to a wide audience, and the conviction, although not as personal as Luther’sRead MoreThe Reform Of The Western Church888 Words   |  4 Pages Three main basic challenges existed in Europe, leading to the need for reform of the Western church: moral failings of the church – across all levels of leadership, uncertainty toward theology and knowledge as Byzantine influence worked its way westward, and political and economic contentions between the church, secular structures of power, and the people. Along with the need for reform came ripeness for change in the form of the printing pr ess, movement away from Latin to national languages, growingRead MoreEssay on The Reformation in Geneva Was Not a French Takeover1170 Words   |  5 PagesThe intention of this assignment is to argue the reformation in Geneva was not a French take-over. This assignment will be comparing the views of Peter G. Wallace in The Long European Reformation and Unit 7 of The European Reformation. It is worth noting Peter G. Wallace is covering the reformation over long historical period and on across the whole Europe; however, half of Unit 7 of the European Reformation discussing the reformation in Geneva in some depth. This assignment will be discussing influenceRead More Causation1055 Words   |  5 Pagesâ€Å"spirit of humility.† That being said, it cannot be disputed that multiple causation was indeed responsible for the Protestant Reformation. nbsp;nbsp;nbsp;nbsp;nbsp;Using the elementary line of thought, which dictates that a single event caused the Reformation, is fruitless. It is important to elucidate the various events that are actually attributed to causing the Reformation. To summarize, it was Luther’s activities, the number of supporters he gained, the papal control of the Church, their corruptRead MoreFive Solae Essay1392 Words   |  6 Pageslifestyle, based on private prayer, worship, study, and individual ethical choice. This was difficult for many to do.† Not only was the Protestant Reformation a crucial time in the history of Europe, but also in the history of the entire world. The Protestant Reformation marked a massive alteration of religion. New religious ideas flourished during the Reformation, thus, challenging the beliefs of the Roman Catholic Church. A storm of question began to emerge against the Roman Catholic Church because itsRead MoreThe Story of Christianity by Justo Gonzalez925 Words   |  4 Pagesup to the Protestant Reformation, while Vol. 2 dealt with the Protestant Reformation up to more modern time period. This author delivers a more comprehensive and deeper look into the development of Christianity, which includes particular events which had transpired throughout the world; particularly how Christianity has expanded into Central and South America. Gonzalez opens up this book with the â€Å"Call for Reformation,† where he shares with his readers the need for reform; the papacy had startedRead MoreThe Assumption of the Virgin700 Words   |  3 Pagesunreal elements were intensified. However, his painting were not just the product of spiritual visions or emotional reactions but of the intentional creation of an artificial and antinaturalistic art. To appreciate El Grecos original artistic style development is essential to understand the religious context in which it flowered. El Greco lived in a time of theological renewal and zealous spiritual reform. Toledo, the city in which the painting The Assumption of the Virgin was made, was the ecclesiasticalRead MoreFirst Revolutionary Movement : Benedict Anderson s Novel Imagined Communities1555 Words   |  7 Pagesformation of nations showed that these religious communities were not a viable path forward into an era of nationalism. This hypothesis fits very well with the beliefs of the Filipino Ilustrado class that the Spanish friars were an impediment to the reformation of their country. The beginnings of nationalist movements in the Philippines were also clearly rooted in educational pilgrimages taken by the Ilustrado class. Rizal and many other wealthy Filipinos were educated in Jesuit schools in the PhilippinesRead MoreThe Global Consumption Of Energy1264 Words   |   6 Pagesresources both renewable and non-renewable resources has a major say in how people make use of the energy available. Government plays a major role in framing these policies. Therefore, it is important that the regulating bodies are pro-active and should vision out the future before making any provisions. Moreover the end users of electricity faces many problems due to power cuts, erratic voltage, unscheduled or scheduled load shedding etc. This disturbs the normal functioning of industries, commercialRead MoreThe Reformation Of England And Germany1282 Words   |  6 PagesAfter the reformation had reached parts of England and Germany, John Knox started preaching the reformation to Scotland. Knox sought to win over the many Catholics that were in Scotland. He had many opportunities to preach at St. Andrews church and his teachings were very popular among the people. Due to his rising popularity and demand, one of the leaders in the church, Rough, asked him to consider taking a position in the church as a preacher. Knox quickly denied saying he wouldn’t take the position

Organizational Life Cycles and Leadership Styles Essay

Introduction Organizations are social entities that are goal directed, are designed as deliberately structured and coordinate activity systems and are linked to the external environment. They are made up of people and their relationships to one another. This becomes really important throughout an organization’s life cycle. An organizational life cycle is the idea that orgs are born, they grow older, and then they die. Daft says things like organizational structure, leadership style, and administrative systems follow a predictable pattern throughout the stages of this life cycle. There are four phases of an organizational life cycle. They are the infancy phase, the adolescence phase, the middle aged phase, and the maturity phase. Each phase†¦show more content†¦The environment in this phase is usually filled with excitement. The crisis in this phase is that a need for leadership arises. The larger the organization grows, the more employees it takes on. And the more employees it ta kes one on, the larger the amount of management issues that occur. Phase 2 – Adolescence: The adolescent phase is also called the collectivity stage. Assuming the leadership crisis is resolved, the primary goals for this stage are growth, independence, and empowerment. The organizations is medium sized and prebureaucratic. There are a few rules at this point but it is mostly informal. It is internally and externally focused and there is a strong sense of team and community. The org is also experiencing rapid growth in this phase. This causes departments and hierarchy of authority to be established, job assignments are handed out and a division of labor begins. This crisis in this stage is the need for delegation. The managers are conflicted in their level of authority and they need to find a way to coordinate departments without direct supervision from the top managers. Phase 3 – Middle Aged: This phase is also called the formalization stage. The primary goals of the middle aged phase are to gain maturity and interdependence. They aim to reinvent themselves and to strengthen their infrastructure. The organization at this point is large and bureaucratic. The structure of this stage includes integrated technology, strategy, and formalShow MoreRelatedLeadership Style Of A New Company1314 Words   |  6 Pagesperformance because of the lack of leadership or the wrong style of leadership. The leader is the most significant role within an organization that drives the success or failure of the company. Their own particular leadership style may produce positive results or hamper productivity. No two leaders are alike and no two employees are exactly the same. Any new leader, who is inheriting a diverse workforce, must be flexible enough to tailor their leadership style to the task they are trying to achieveRead MoreEffective Management Practice s in Community Service Organizations1686 Words   |  7 PagesCommunity service organizations are essential for the strength and liveliness of our communities. Not only do they enrich the quality of life of several citizens, but they also exemplify the highest societal values that should be extended to all citizens. In the current ever-changing environment caused by shrinking resources, increased competition for funding and skilled staff, and demands for accountability, organizations are being forced to look at new and creative ways to influence the workRead MoreEssay on LW Situational Leadership Leadeship The1619 Words   |  7 Pagesï » ¿SITUATIONAL LEADERSHIP THEORY AND ORGANIZATIONAL LEADERSHIP This paper will address why situational leadership theory is useful and relevant in developing an effective leadership culture. In addition, it will also discuss the three theories of situational leadership and what is considered to be the strengths and weaknesses of each theory when leading staff in the organizational environment. Situational leadership is useful and relevant in developing an effective leadership culture because it allowsRead MoreCharismatic Leadership : A Charismatic Leader1603 Words   |  7 PagesCHARISMATIC LEADERSHIP In the current leadership era, Charismatic leadership is one of the newer leadership perspectives. This approach is based on the concept of charisma, which means â€Å"an inspired and divine gift†. Elements of a charismatic leadership A charismatic leadership is characterized by these three elements: Leader characteristics, Follower characteristics, and Situational Factors. Notice that these elements are much like the elements that contribute to the cycle of abuseRead MoreOrganizational Change And Leadership Processes1330 Words   |  6 Pagesinevitable part of organizational life. The book defines the change of organizations through organizational life cycles. Simply put, organization life cycles look at how organizations change through time due to the internal and external situations that influence the change. When a change occurs within an organization, new rules, leadership styles, and communication needs to be adopted in order to cope with the change. This paper will explain the concepts of organizational change and leadership processes byRead MoreLeading Nurses Through Hospital Change Case Study Essay1055 Words   |  5 Pagessituations. She believes chaos theory is a great way to manage organization al change and is a very charismatic leader. Jen believes that the new care coordinators are the best that could have been chosen and trusts them to use their imaginations to make their roles what they want it to be. KEY CONCEPTS AND THEORIES Planned Organizational Change: In this situation, University Hospital underwent a significant planned organizational change. They took traditional nurses and put them into â€Å"care coordinator†Read MoreSituational Leadership Theory And Organizational Leadership1660 Words   |  7 PagesSituational Leadership Theory and Organizational Leadership Why are some employees happier and more satisfied with their work environment than others? Why are some teams within the same organization more productive than others? How can you get subordinates to trust your decisions, readily cooperate with others and follow your lead? The answer to these questions boils down to one thing; effective leadership. For our purpose, effective leadership can be defined as the art of influencing individualsRead MoreLeadership Culture : A Review Essay1674 Words   |  7 Pages Leadership Culture: A Review of the Literature Dallas Benson Liberty University â€Æ' Abstract Culture represents the informal set of attitudes, beliefs, goals, norms understandings, and values that provide both a sense of identity and purpose to an organization. Research into the influences of management on corporate culture include insights from a variety of fields to include business, economics, politics, psychology, and sociology. This review examines the literature on organization designRead MoreDr. Martin Luther King Jr.1284 Words   |  6 Pagesgreat leader had. Later study moved to an assessment of the skills required for good leadership which could then be taught to others who were assigned leadership positions. In the search for a single method that would cover all situations, many studies had found that there is no one best way that covered all situations and that leadership style had to match the various situations as they occurred. Situation Leadership Theory (SLT) takes this search further by incorporating the motivating factors andRead MoreResponsibilities Of A Social Work Manager909 Words   |  4 Pagesthat that effective â€Å"leadership requires a balancing and simultaneous mastery of seemingly contradictory or paradoxical capabilities† as such, four major principles of management; planning, organizing, leading, and controlling. (Appendix A-C). As with most approaches in life one will resonate with an individual while another will of no interest, I found this to be true in my capacity as a social work manager as I compel in the style of leadership, however, the management style also known as controlling

Behavioral Therapy An Effective Treatment For The...

Introduction Antipsychotic medications have become the most effective treatment for the positive symptoms of schizophrenia (Lieberman et al., 2005), but medication non-compliance tends to be a common issue among this population. Approximately one-third of people diagnosed with schizophrenia have been found to be non-compliant with their prescribed medications (West et al., 2005). Medication non-compliance is a very serious issue among this population, as it is associated with relapse, psychiatric hospitalization, and functional outcomes. However, very little is being done to address this issue. Cognitive Behavioral Therapy has recently been integrated into treatments for schizophrenia, and several studies have found it to be effective in†¦show more content†¦Research Question Is Cognitive Behavioral Therapy effective in improving medication compliance among individuals with schizophrenia? Proposal Contents This proposal contains a summary of the literature related to the issue of medication non-compliance among people with schizophrenia, as well as information regarding Cognitive Behavioral Therapy and how it can be incorporated into an intervention addressing this issue. I have also included a proposed research study to test the effectiveness of such an intervention in order to determine if this would be a useful resource in the treatment of this illness. Strengths and weaknesses of the proposed study, as well as ethical considerations have also been included Literature Review Schizophrenia is the most commonly diagnosed psychotic disorder (Steel, 2012), affecting 1 out of every 100 hundred people on average (Taurier Wykes, 2004). Symptoms of the disorder include positive symptoms, which are auditory and visual hallucinations, as well as disordered patterns of thought such as delusions (Taurier Wykes, 2004). Auditory hallucinations are the most common positive symptom, and often come in the form of voices (Steel, 2012). Delusions, which are the most common symptom of schizophrenia, involve a false belief that exists despite evidence being available that suggests otherwise (Steel, 2012).

Conceptual Foundations of Financial Reporting †MyAssignmenthelp.com

Question: Discuss about the Conceptual Foundations of Financial Reporting. Answer: Introduction: The project was related to accounting and I contributed my key technical skills to complete the same accordingly. I gave my inputs as and when required and also made critical analysis of the requirements of the project and made sure to complete the same within the given time frame. The group members of the project worked in union, and the viewpoint of each of the members was taken into consideration(Alexander, 2016). I am good in people skills and have good communication skills. I made sure to use the same for the overall completion of the project by sending across my views and opinions and that also of the other group members to the people who are associated with the completion of the project. There was only one leader in the group, who was heading the project and he always considered my view points as and when required. This was my main contribution to the accounting project management. The project had different levels with getting the inputs, assessing the same, and applying the s ame to get the desired output. I performed well in all the parts and was one of the key players who contributed in the completion of the project in the time allotted. The other group members also gave their key inputs for the project. Each of them had certain qualities that helped in the completion of the project. The project was accounting based and hence required analytical research and application. The members were accustomed with the basic accounting knowledge and principles. The general reporting framework and preparation of the accounting statements with application of the said accounting principles and standards was done by the members. The members worked as a team, where each member helped another member and gave their inputs to complete the project within the given deadline of the project. As a team the group functioned very well. The members were comfortable working with each other. They were given specific works and they did it accordingly. The members made sure that there were no opinion clashes and inputs from all ends were taken to get the desired result for the project. As a team it is important that each member completes the allocated work within the given time frame as the work is related to a specific project and is interconnected(Dichev, 2017). This was taken care of and each member helped the other team mates so that they gave their best. In case any problems aroused, everyone was equally supportive to the group members(Bromwich Scapens, 2016). The three skills and attributes that I have gained while working as a group member in this project are Problem Solving Working as a group member has helped me In gaining definite problem solving skills management with the help of my group members. There were few obstacles that were faced during the duration of the project and we as a group were able to solve it accordingly. Decision making- Many times during the project, it was required to take important and tough decisions. I learned how to do the proper analysis and then take decision and also how to stand for the same and bear the consequences if any. It is important that strong decision making skills must be inculcated so that right decisions are taken at the right time(Kew Stredwick, 2017). Conflict Resolution- One of the important skill I developed while working on the project was how to solve any conflicts that emerged between the team members and solve it with patience. Three specific team work strategies that can be adopted while completion of the project as a team are- Allocation of work It is important that work to be completed must be divided between the team members and each one must be responsible enough to complete their work within the given time. It helps in erasing confusion and members become more responsible towards their work(Visinescu, et al., 2017). Leadership It is important that while working as a group there must be someone in the position of leader who can take tough decisions and make sure they are applied accordingly. Communication It is important that there must be effective communication among the members that will help in completion of the given work without any confusion. Bibliography Alexander, F., 2016. The Changing Face of Accountability. The Journal of Higher Education, 71(4), pp. 411-431. Bromwich, M. Scapens, R., 2016. Management Accounting Research: 25 years on. Management Accounting Research, Volume 31, pp. 1-9. Dichev, I., 2017. On the conceptual foundations of financial reporting. Accounting and Business Research, 47(6), pp. 617-632. Kew, J. Stredwick, J., 2017. Business Environment: Managing in a Strategic Context. second ed. London: Chartered Institute of Personnel and Development. Visinescu, L., Jones, M. Sidorova, A., 2017. Improving Decision Quality: The Role of Business Intelligence. Journal of Computer Information Systems, 57(1), pp. 58-66.

Superior Manufacturing Company Essay Sample free essay sample

– Subject: cost behaviour ( variable and fixed costs ) . relevant costs. make up ones minding whether to maintain or drop a merchandise line. – Key Takeouts: Manufacturing costs include all costs incurred under the mill roof. Full-costing agencies delegating all costs incurred under the mill roof to the merchandise so that it can be capitalized suitably ( set on the balance sheet as an plus ) . o Standard bing = planning/ budgeting by delegating last year’s ( or a historical ) cost to points and seting for any expected additions or lessenings. O In the short term. when fixed costs can non be changed. variable costs are the key for determinations. When make up ones minding whether to maintain or drop a merchandise line. determine which costs are both direct and/or variable because those are the lone 1s that would be eliminated by dropping the merchandise line. If the merchandising monetary value is above the direct. We will write a custom essay sample on Superior Manufacturing Company Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page variable costs. the merchandise should be continued in the short term. o Fixed costs per unit are merely valid at a certain figure of units ; the company was utilizing fixed costs per unit and naming them standard costs. They were so multiplying their standard per unit costs by the entire figure of units sold to happen entire criterion costs. This was a job because at a lower figure of units last twelvemonth. fixed costs per unit were above what they would hold been this twelvemonth so the entire criterion cost came out significantly above existent costs even though they hadn’t improved profitableness.