Dark Matter :: physics science space

Dark Matter For centuries, physicists and philosophers alike have wondered what makes up our universe. Aristotle thought that all matter came in one of four forms: Earth, Air, Fire, and Water. Since then we have come a long way, with the discovery of the atoms and the subatomic particles they are made of. We can even guess at what makes up protons and neutrons. We have since then discovered and predicted the existence of particles other than the atom, such as the photon, neutrino, axion, and many others. Despite all our advances in particle physics and astrophysics, we still don't know what form of matter makes up 95% of the universe. Physicists have named this mysterious substance dark matter, for it can not be detected by observation (it does not emit visible or other frequency light waves). However, we know that dark matter must exist, following Newton's universal law of gravity. There are two ways to prove the existence of dark matter. We know that the universe must have a certain mass in order for its attractive gravitational forces to slow the expansion of the universe which started at the big bang. We can precisely calculate the rate at which the universe is expanding currently, and how fast it has expanded in the past. From this we get the theoretical mass of the universe. This figure falls far short of the visible mass of the universe, which consists of stars, planets, and hot gas. This is how scientists are able to prove that we can only see about 5% of our universe. We can also prove that dark matter exists in galaxies by examining how they spin. When an object rotates in a circular orbit, the object has a tendency to fly off in a path tangent to the orbit. If the stays within the orbit, it has a radial acceleration which is equal to its velocity squared over the radius of the orbit. The only force which is keeping the body in the orbit is the force of gravity, which is dependent on the mass of the system. Knowing this, physicists can calculate the mass of a galaxy by looking at how fast stars orbiting its center are moving. Physicists can also calculate where the highest percentage of dark matter should be in the galaxy. In most cases, it is located in a ring just outside the galaxy. In the case of the galaxy shown in the photo, dark matter must be present in the dark space between the nucleus of older yellow stars and the outer ring of young, blue stars.

Danger In The Air At North Intermmediate School In Wilmington? :: essays research papers

Danger in the Air At North Intermmediate School in Wilmington?   Ã‚  Ã‚  Ã‚  Ã‚  Is there danger in the air at the North Intermediate School in Wilmington? Apparently carbon dioxide levels have been found to be above acceptable levels in some class rooms. According to a report dated Dec. 9, 1996, by ATC Associations, an independent consulting firm hired by the Town of Wilmington to conduct Indoor Air Quality and Microbiological testing at the school. â€Å"All indoor air quality parameters were within normal guideline ranges with the exception of consistently elevated levels of carbon dioxide and low relative humidity levels throughout the school,† said the report.   Ã‚  Ã‚  Ã‚  Ã‚  High levels of carbon dioxide indoors can be a sign of poor ventilation in a building. Carbon dioxide is an odorless gas which can cause discomfort at lower levels and act as a mild narcotic at higher concentrations. According to the Dec. 9 report, â€Å"If carbon dioxide levels exceed 800-1000 parts per million(ppm), the ventilation system is not effectively working.†   Ã‚  Ã‚  Ã‚  Ã‚  At the Wilmington School Committee meeting on Feb. 12, school Superintendent Dr. Geraldine A. O'Donnell stated that there was a complaint of a musty odor in one of the class rooms after heavy rains on Nov. 6. There were also complaints of nausea and headaches from numerous students. The room was inspected by Roger Lessard, Public Building Superintendent. Mr. Lessard found the odor was being caused by Science chemicals stored there and mildew on a window ledge in the room.   Ã‚  Ã‚  Ã‚  Ã‚  School principal Doug Anderson checked with the school nurse for the attendance rate between Oct. 22 and the first week in November and found nothing out of the ordinary. However, being concerned about the safety of the students and staff, Mr. Anderson requested Lessard hire an outside consultant to evaluate the school's air quality.   Ã‚  Ã‚  Ã‚  Ã‚  The Town of Wilmington then contracted with ATC Associations of Woburn, Environmental, Geoteccnical, and Materials Professionals. ATC conducted a test at the school Nov. 21 and sampled 19 locations. 11 of the 19 locations tested had a carbon dioxide level of over 800 ppm. The average carbon dioxide level was 900ppm showing the results of inadequate ventilation.   Ã‚  Ã‚  Ã‚  Ã‚  ATC explained numerous ways to improve the school's ventilation system. These included: trimming the shrubs close to vents; opening windows to allow air

Classic Pen Company Case

A VOTRE SANTE: PRODUCT COSTING AND DECISION ANALYSIS IN THE WINE INDUSTRY Priscilla S. Wisner Department of Accounting and Information Management College of Business University of Tennessee 638 Stokely Management Center Knoxville, TN 37996 Phone: 865. 974. 1714 Email: [email  protected] edu Case: A Votre Sante Page 1 of 17 Electronic copy available at: http://ssrn. com/abstract=1659912 BACKGROUND A Votre Sante (AVS) is a small, independent winery owned by Kay Aproveche. Kay has a relationship with a grower who grows two types of wine grapes, a Chardonnay and a generic white grape.AVS buys the grapes at the point that they have ripened on the vine. AVS is responsible for harvesting the grapes and all further processing of the grapes into wine. In 2010, AVS earned an operating margin of almost $100,000 on sales of $848,000, for an 11. 6% margin (see Exhibit 1). The process of winemaking is fairly simple, yet requires much attention to process details. After the grapes are harvested, they are brought to the winery for washing and crushing. The crushing process separates the juice from the pulp, skin and stems.The juice is used to make the wine; the pulp, skin and stems are recycled back onto the fields whenever possible or otherwise disposed of. The amount of wine generated from the grapes is dependent each year on a number of climatic and growing factors such as temperature, length of growing season, rootstock and fertilizers used. Once the juice is extracted, it moves into the fermenting process. The Chardonnay wine grape is fermented using oak barrels; the oak in the barrels gives flavor to the Chardonnay wine.The barrels are expensive ($500 each), but are sold after four years for $200 apiece to another smaller winery. The juice fermenting in each barrel results in the production of 40 cases of wine. The generic white grape juices are fermented in a holding tank; a full tank would result in the production of 1,500 cases of wine. The fermenting process takes place in a temperaturecontrolled environment; however, each fermenting method results in some wine loss through evaporation. Kay Aproveche estimates that theChardonnay will lose approximately 10 percent of its volume through the fermentation process, while the generic white will lose approximately 5 percent of its volume. Harvest takes place in the late summer and early fall months; typically, the time elapsed from harvest to final sale is about 11 months. Case: A Votre Sante Page 2 of 17 Electronic copy available at: http://ssrn. com/abstract=1659912 PRODUCT INFORMATION AVS bottles three wines: a Chardonnay-Estate, a regular Chardonnay and a Blanc de Blanc.Data related to the three wines is as follows: Chardonnay-Estate contains only Chardonnay grapes that are grown for AVS; the expected sales price is $22/bottle. The market demand for Chardonnay-Estate wine is estimated to be 24,000 bottles for 2010. Regular Chardonnay is blended by combining the Chardonnay wine left over after bo ttling the Chardonnay-Estate with the fermented generic wine; the blend mixture is two parts Chardonnay grapes and one part generic grapes. The expected sales price is $16/bottle.Blanc de Blanc wine is made from all remaining generic white grapes; the expected sales price is $11/bottle. All three wines are bottled at AVS using one bottling line. In a typical year, AVS bottles enough Chardonnay-Estate to meet the predicted market demand, then bottles the regular Chardonnay after blending all remaining Chardonnay wine with the necessary amount of generic grapes. The Blanc de Blanc is the last wine to be bottled, using all remaining generic white grapes. Kay again expects the wines from this harvest year to sell out.ADDITIONAL OPERATIONAL AND COST DATA Chardonnay Grapes 2009 harvest – 100,000 pounds purchase price of $85,500 expected loss in volume through fermentation and bottling – 10% Case: A Votre Sante Page 3 of 17 Electronic copy available at: http://ssrn. com/abstr act=1659912 Generic White Grapes 2009 harvest – 60,000 pounds purchase price of $38,500 expected loss in volume through fermentation and bottling – 5% Wine-making Chardonnay grapes are fermented in oak barrels; each barrel results in the production of 40 cases of wine Barrels cost $500 apiece, and can be used for our years and sold for $200 each at the end of four years; assume that you have to purchase all new barrels for the 2009 harvest Generic white grapes are fermented in the holding tank; the tank can hold up to the equivalent of 1,500 cases of wine Bottling Requires 36 pounds of grapes (post-fermenting) for one case (12 bottles) of wine In the bottling process, the wine is put into bottles, with both corks and labels added during this process. The materials cost associated with the bottles, corks and labels are estimated to be $2. 50/bottle. Direct Labor Harvest labor is paid an average of $7. 5 / hour. It is estimated that 80 pounds of grapes can be harvested e ach hour. Crush labor is paid an average of $8. 00/hour. It is estimated that it will take 300 hours to crush the grape harvest. Overhead Expenses Administrative rent and office expenses – Estimated to be $20,000 / year. Depreciation is charged based on the following equipment schedule: Case: A Votre Sante Page 4 of 17 Equipment Tractors Crushers Holding Tank Bottle Lines Cost $15,000 $6,000 $40,000 $10,000 Est. Life 10 years 10 years 20 years 10 years 5 years Other Production Equipment $15,000Indirect Materials – Part of the wine-making process involves introducing yeasts and other additives into the wine to help the fermentation process and to help balance the flavors in the wine. Indirect production materials average $1. 55 per case of wine. Lab expenses – Lab expenses of $8,000 are incurred for lab supplies and equipment. The lab is used by the production supervisor and the wine master to test the grapes and wine at various stages of production. Liquor taxes – AVS is required to pay a liquor excise tax of $3/bottle on every bottle of wine sold.Production office – AVS pays a part-time person to help administer the production function. This person orders supplies, reviews and approves production invoices, and performs other administrative functions. The production office budget is estimated to be a flat rate of $12,000. Sales and related – Kay’s sister, Bebe Cadadia, is paid $30,000/year on a contract basis to sell AVS wines. She works through distributors, who are paid $2/bottle for each bottle sold. Supervision – Kay’s brother, Kan Pai, supervises the production of wine from the harvest through the bottling processes. His salary and benefits total $55,000 annually.Case: A Votre Sante Page 5 of 17 Utilities – Utilities costs are incurred primarily to maintain a constant temperature in the fermenting process. These are expected to be $5,500. Waste treatment – After crushing, the pul p, skins and stems that are left over must be disposed of. One-half of the waste can be recycled back onto the fields as a compost material; the other one-half must be disposed of at a landfill dumping cost of $2,000. A winemaster is employed to help formulate and test the wines. This is done on a contract basis; AVS pays the winemaster $5,000 for each type of wine that is formulated.Kay’s role is to manage the AVS business. Her annual salary and benefits total $75,000. CASE QUESTIONS 1. Create a single company-wide contribution margin income statement for AVS that includes each expense category. Also calculate the average revenue and net income for one bottle of wine. (Note: Do not break out the variable or the fixed costs by type of wine. ) 2. Another grower has available 20,000 pounds of Chardonnay grapes from the 2009 harvest. AVS has the opportunity to buy the juice from these grapes (they have already been harvested and crushed).If AVS could blend these grapes with the generic white grapes (using the 2:1 blend formula) to produce a new Chardonnay wine to be priced at $14/bottle, and required a 15% return on sales for this wine, what is the maximum amount that AVS would pay for a pound of grapes? 3. Other than the cost of the grapes, what factors would you consider to support your purchase of the grapes, and what factors would cause you to reject buying the grapes? 4. Kay Aproveche recently read an article about Activity Based Costing (ABC) and is intrigued by the costing methodology.She would like to be able to better assign costs to each of AVS’s products, and has collected the following information about AVS activities. Use this Case: A Votre Sante Page 6 of 17 information, along with the information given in the case, to construct a product cost analysis using ABC. Assume that AVS did not buy the grapes referred to in Question 2. Harvesting activity – The Chardonnay grapes can be harvested at the average rate of 71. 5 pounds/hour, while the generic white grapes are harvested at the rate of 100 pounds/hour.Includes costs related to tractors and harvest labor. Crush activity – Relates to the pounds of grapes crushed. Includes costs of crusher equipment and crush labor. Fermenting Activities – Barrel costs relate to the Chardonnay wines by the percentage of wine used in each wine type. Holding tanks relate to the Blanc de Blanc and the Chardonnay regular wines by the percentage of wine used in each wine type. Lab and Supervision Activities – Kan Pai estimates that these activities are split 60% Chardonnay-Estate, 25% Chardonnay regular and 15% Blanc de Blanc.Other production activities and costs not directly associated with a specific wine – allocate according to the number of bottles produced of each wine. Administrative activities – Allocate according to sales revenues. 5. Write a brief memo to Kay Aproveche that explains what ABC is, and that discusses both the benefits and costs of doing an ABC analysis. What would you recommend to Kay Aproveche regarding the ABC analysis? Case: A Votre Sante Page 7 of 17 Exhibit 1 A Votre Sante Income Statement – 2010Sales Chardonnay – Estate Chardonnay (non-Estate) Blanc de Blanc Total Revenues Product Costs Grapes Bottle, labels, corks Harvest labor Crush Labor Indirect Materials Depreciation Lab expenses Production office Utilities Waste treatment Wine Master Supervisor Barrels Total Product Costs Gross Margin Administrative & Sales Costs Administrative rent & office Liquor taxes Sales commissions Sales manager Administrative salary Total Fixed Costs Operating Margin price $ 22 $ 16 $ 11 # bottles 24,000 $ 9,000 16,000 49,000 $ $ 528,000 144,000 176,000 848,000 124,000 122,500 14,500 2,400 6,329 8,100 8,000 12,000 5,500 2,000 15,000 55,000 4,725 380,054 467,946 $ $ 44. 8% 55. 2% $ $ $ 20,000 147,000 98,000 30,000 75,000 370,000 97,946 11. 6% Case: A Votre Sante Page 8 of 17 TEACHING NOTE: A VOTRE SA NTEThe A Votre Sante (AVS) case is multi-faceted in that it requires students to incorporate operational measures into product costing results, and also to understand cost accounting from a variety of perspectives, such as: Product versus period costs Variable versus fixed costs Activity based costing Relevant costs and opportunity costs Additionally, the case questions require both quantitative and qualitative analyses of the business issues faced by AVS. AVS has been used in a graduate-level managerial accounting class for MBAs, and would be most appropriate for an advanced undergraduate or a graduatelevel accounting or MBA course. The detail in the case is rich enough to support a variety of analyses.Alternative uses could be to have the student construct a cost of goods manufactured statement or a traditional financial statement, both of which reinforce the differences between product and period costs. Students must know the difference between product and period costs to success fully complete the ABC analysis, but they could be made more explicit by requiring the statements. Additionally, alternative decision analysis questions could be developed using the variable and fixed cost structures described in the case. Case question number two is only one example of a potential decision analysis question. The following discussion contains the answers to the questions listed in the case, and does not detail the solutions to alternative questions. Case: A Votre Sante Page 9 of 17Question 1: Contribution Margin Income Statement To develop the contribution margin income statement, you first have to calculate the number of bottles of wine produced by AVS. This number is dependent upon the yield from the grapes. The relevant calculations are as follows: Chardonnay Grapes 100,000 10,000 10% 90,000 Generic Grapes 60,000 3,000 57,000 Yield: Pounds harvested Loss in processing Yield Bottles of wine produced: 5% Chardonnay Estate Regular pounds of grapes: Chardonnay grapes Generic grapes Total pounds of grapes Bottles (3 lb. / bottle) 72,000 72,000 24,000 18,000 9,000 27,000 9,000 Blanc de Blanc 48,000 48,000 16,000 Total 90,000 57,000 49,000The contribution margin income statement (Teaching Note Exhibit 1) is fairly straightforward, with the following concepts / calculations causing the most difficulty: The inclusion of liquor taxes and sales commissions in variable costs: These are both period expenses, but are clearly based upon the number of bottles sold, and therefore are included in the variable costs. Where to include the wine master expense: Since the wine master is paid according to number of blends, not number of bottles, this expense is listed as a fixed cost. Arguably, it could be listed as a variable cost, given that the cost will be based on the number of wines produced.As part of the discussion we will examine the rationale behind listing wine master as a fixed or a variable expense. Barrel expense: The case states that the barrels pro duce the equivalent of 40 cases of wine. A case of wine is post-fermentation/bottling and therefore after the 10% loss has occurred. The Case: A Votre Sante Page 10 of 17 barrels contain the wine at the start of the process. Therefore, there have to be enough barrels to hold all the wine at the beginning of the process, not at the end. This factor results in 63 (62. 5) barrels being required for the harvest1. Question 2: Additional Purchase Opportunity, Quantitative Analysis Case Question 2 asks what is the maximum amount that AVS would pay to buy an additional pound of Chardonnay grapes.There are three parts to calculating this answer: the benefit from the additional Chardonnay wine to be sold, the relevant costs related to producing this wine and the opportunity cost of not producing as much Blanc de Blanc wine. Teaching Note Exhibit 2 displays the calculations relevant to this decision. Chardonnay regular wine requires a 2 to 1 mixture of Chardonnay and Blanc de Blanc wine. There fore, the 18,000 pounds of Chardonnay grapes will be combined with 9,000 pounds of generic grapes. The 27,000 pounds of grapes will result in an additional 9,000 bottles of Chardonnay regular wine being produced. However, it will also result in a 3,000-bottle decrease in the amount of Blanc de Blanc wine produced, since some generic grapes will now be used for the Chardonnayregular wine.Question 3: Additional Purchase Opportunity, Qualitative Analysis The following factors would support AVS’s decision to purchase the additional grapes: Potential increase in market share Diversification of suppliers Ability to leverage fixed costs over more production If quality of purchased grape is perceived to be better To block a competitor from buying the grapes 1 Each case of wine requires 36 pounds of grapes (post-fermenting). A barrel holds the equivalent of 40 cases of wine (post-fermenting), or 1,440 pounds of grapes (40 x 36). To convert the post-fermenting grapes to prefermenting g rapes, they must be divided by . 9, or 1,440 / . 9 equals 1,600 pounds of grapes. The harvest of 100,000 pounds of grapes therefore requires 62. 5 barrels for storage (100,000 / 1,600). Case: A Votre Sante Page 11 of 17Ability to focus time and effort on wine making (rather than harvesting and crushing) Creates an incentive for the current grower to control costs The following factors would support AVS’s decision to reject the grape purchase: Poor quality of the grapes An additional AVS Chardonnay wine creates confusion in the marketplace Lack of control over the harvest and crush process Lack of confidence in the additional sales forecast Inability of the current capacity (e. g. bottling line, space) to support additional production Inability to use the additional barrels purchased in future years Cannibalization of the current Chardonnay, Chardonnay-Estate or Blanc de Blanc sales Reliability concerns with the new supplier Other hidden costsQuestion 4: ABC Quantitative Analy sis Teaching Note Exhibit 3 contains the ABC product costing analysis, and shows both the per product line and per unit costs. The ABC outcome demonstrates that the Chardonnay-Estate is the most profitable wine for AVS, the Chardonnay-Regular is marginally profitable, and the Blanc de Blanc is not profitable. While Blanc de Blanc is not profitable, a product-line contribution analysis would need to be completed to determine if Blanc de Blanc has a positive contribution margin, and therefore contributes to covering fixed costs of AVS. Case: A Votre Sante Page 12 of 17 Question 5: ABC Qualitative Analysis The first part of this question asks for an explanation of ABC, and a discussion of the benefits and costs of an ABC analysis.Relevant points are that ABC is a method of assigning costs that first assigns costs to the activities identified in the business, and these costs are assigned to the cost objects (in this case, the three wines) in a manner which reflects each cost object†™s use of the activity. Using ABC to assign costs is especially beneficial where there exists either variation in processes or variations in cost object requirements. It is also useful as a tool to calculate activity or process costs, which can act as a benchmark against which to judge future improvements. A well-defined ABC cost allocation will provide more accurate costing information than a less-sophisticated cost allocation system. The costs of ABC are that it is a time-consuming process and it requires a comprehensive knowledge of the entire operation to successfully complete.For a small company such as AVS, software costs would be minimal; the ABC system could easily be constructed using a spreadsheet program. After looking at the results of the ABC analysis, it is clear that the Chardonnay-Estate wine is driving the profitability of AVS. The Blanc de Blanc is the poorest performer; recommendations to Kay Aproveche would be to explore both pricing and cost control opportunit ies for the Blanc de Blanc wine. One â€Å"rule of thumb† used in the wine industry is that the price of a bottle of wine is approximately related to the cost of a ton of grapes by a factor of 100 to 1. If you multiply the $11 price per bottle by 100, the result is $1,100.AVS pays $1,283 for a ton of generic grapes, which suggests that AVS is not receiving enough value for Blanc de Blanc wine relative to the price of the grapes. Perhaps AVS is paying too much for this grape, or they are underpricing the wine. The answer to this cannot be fathomed by data in the case, and is subject to many other variables (such as strength of the harvest and strength of the wine market); however, it is mentioned here as performance measure that is used in the industry. Although some students will suggest that AVS discontinue producing Blanc de Blanc, because it has a Case: A Votre Sante Page 13 of 17 positive contribution margin it would not be to AVS’s benefit to discontinue this wine without having a better substitue.Looking at the line item costs, students should note that the costs for bottles, labels and corks are the same for each of the wines, which may not be correct or appropriate. Students should question whether this makes sense, and note that AVS might decrease costs in the Blanc de Blanc line by buying lower-priced bottles, labels and corks. Another interesting piece of information from the cost analysis is the Wine Master cost and how large it is on a per-unit basis when the number of bottles is low. This helps demonstrate to the students how volume creates economies of scale, and often leads into a discussion about how to expand product lines without incurring additional fixed costs, especially when initial volume is expected to be low.Summary The AVS case is based upon actual wine industry data, although the data has been simplified to reinforce the teaching points and concepts. It is also true to the wine making process, with the exception of AVS ’s process of making the Chardonnay regular wine from the fermented Chardonnay and Blanc de Blanc wines. This can be done, but most commonly the juice from the wine grapes is combined at the start of the fermenting process, so that they can ferment together. Because of the different yield rates in the fermenting process, the case had the wines ferment separately and blend at the end. The case can be taught in a 75-minute class, or by omitting the decision analysis question 50 minutes would be sufficient.I have also used it to teach the differences between the financial income statement reporting (product and period costs) and the contribution margin income statement reporting (variable and fixed costs), and then assigned decision analysis and/or the ABC costing as an additional assignment. Case: A Votre Sante Page 14 of 17 Teaching Note Exhibit 1: Contribution Margin Income Statement Sales Chardonnay Chardonnay – Estate Blanc de Blanc Total Revenues Variable costs Grap es Bottle, labels, corks Harvest labor Crush Labor Indirect Materials Liquor taxes Sales Barrels Total Variable Costs Contribution Margin Fixed Costs Administrative rent & office Depreciation Lab expenses Production office Sales Supervisor Utilities Waste treatment Wine Master Administrative salary Total Fixed Costs Operating Margin price $ 22 $ 16 $ 11 # bottles 24,000 $ 9,000 16,000 49,000 $ 528,000 144,000 176,000 848,000 avg. revenue per bottle: $ 17. 1 $ 124,000 122,500 14,500 2,400 6,329 147,000 98,000 4,725 519,454 328,546 61. 3% 38. 7% $85,500 + 38,500 # bottles x $2. 50 2,000 hours x $7. 25/hour 300 hours x $8/hour # bottles x 1. 55/12 $3/bottle $2/bottle 63 barrels x $300/4 years $ $ $ 20,000 8,100 8,000 12,000 30,000 55,000 5,500 2,000 15,000 75,000 230,600 97,946 11. 6% $ 2. 00 per bottle $ $ Case: A Votre Sante Page 15 of 17 Teaching Note Exhibit 2: Decision Analysis, Additional Grape Purchase Yield Chardonnay grapes 20,000 2,000 18,000 9,000 pounds loss (10%) yield 2 p ounds of Chardonnay grapes per bottle (along with 1 pound of generic grapes) 9000 bottles @ $14 / bottle bottlesAdditional Chardonnay Product Line Revenue: $ 126,000 Costs: generic grapes $ 6,079 bottles, labels, corks 22,500 indirect material 1,163 liquor taxes 27,000 sales distribution 18,000 barrels 975 wine master 5,000 Total costs: $ 80,716 Gain from new Chardonnay $ 45,284 Lost Sales of Blanc de Blanc Wine Revenue: $ 33,000 Costs: generic grapes $ 6,079 bottles, labels, corks 7,500 indirect material 388 liquor taxes 9,000 sales distribution 6,000 Total costs: $ 28,966 Lost Contribution Margin $ 4,034 Net Impact Required Return Total Net Benefit Pounds of Grapes Maximum Price $ $ 41,250 $ 18,900 $ 22,350 20,000 1. 12 9000 pounds x. 6754 / pound $2. 50 / bottle $1. 55 / case $3 / bottle $2 / bottle 20,000 pounds / 1, 600 each blend 3000 bottles @ $11 / bottle 9000 pounds x. 6754 / pound $2. 50 / bottle $1. 55 / case $3 / bottle $2 / bottle 15% per poundCase: A Votre Sante Page 1 6 of 17 Teaching Note Exhibit 3: Activity Based Costing Income Statement C – Estate Sales Revenue Driver Grapes pounds of grapes Bottle, labels, corks # bottles Harvest labor harvest labor hours 1 Tractor Depreciation harvest labor hours 1 Crush Labor pounds of grape crushed2 Crush Equip. Depr. pounds of grape crushed2 Indirect Materials # bottles Lab and Supervision # bottles Liquor taxes # bottles Sales # bottles Wine Master # blends Barrels percentage of wine3 Holding Tank percentage of wine4 Other Production Expenses Depreciation # bottles Prod. Office # bottles Utilities # bottles Waste treatment # bottles Administrative Expenses Admin.Salary % of sales revenue Admin rent & office % of sales revenue Sales % of sales revenue # bottles rev. /bottle 24,000 22 $ 528,000 68,400 60,000 8,117 840 1,200 300 3,100 37,800 72,000 48,000 5,000 3,780 308,537 1,959 5,878 2,694 980 11,510 46,698 12,453 18,679 77,830 Total Expenses Operating Margin 397,877 $ 130,123 24. 6% $ $ product l ine data C – Reg. B de B 9,000 16 144,000 23,180 22,500 2,717 281 442 111 1,163 15,750 27,000 18,000 5,000 945 316 117,403 735 2,204 1,010 367 4,316 12,736 3,396 5,094 21,226 142,946 1,054 0. 7% $ $ 16,000 11 176,000 32,421 40,000 3,666 379 758 189 2,067 9,450 48,000 32,000 5,000 1,684 175,614 1,306 3,918 1,796 653 7,673 15,566 4,151 6,226 25,943 209,231 (33,231) -18. % $ Total 49,000 $ 848,000 124,000 122,500 14,500 1,500 2,400 600 6,329 63,000 147,000 98,000 15,000 4,725 2,000 601,554 4,000 12,000 5,500 2,000 23,500 75,000 20,000 30,000 125,000 750,054 97,946 11. 6% $ $ 22. 00 $ 16. 00 $ 11. 00 2. 85 2. 50 0. 34 0. 03 0. 05 0. 01 0. 13 1. 58 3. 00 2. 00 0. 21 0. 16 0. 00 12. 86 0. 08 0. 24 0. 11 0. 04 0. 48 1. 95 0. 52 0. 78 3. 24 16. 58 5. 42 $ 24. 6% 2. 58 2. 50 0. 30 0. 03 0. 05 0. 01 0. 13 1. 75 3. 00 2. 00 0. 56 0. 11 0. 04 13. 04 0. 08 0. 24 0. 11 0. 04 0. 48 1. 42 0. 38 0. 57 2. 36 15. 88 0. 12 $ 0. 7% 2. 03 2. 50 0. 23 0. 02 0. 05 0. 01 0. 13 0. 59 3. 00 2. 00 0. 31 0. 00 0. 11 10. 98 0. 08 0. 24 0. 11 0. 04 0. 48 0. 97 0. 26 0. 39 1. 62 13. 08 (2. 08) -18. 9% per-unit data C – Estate C – Reg. B de B Case: A Votre Sante Page 17 of 17

Foreign Affairs essays

Foreign Affairs essays Future Involvement in Foreign Affairs Since the United States is one of the last remaining super powers have the obligation to maintain and support good relations with the nations throughout the world. We should take full advantage of this different ways. First the U.S. must focus on investing and trading with have yet to become economic powers; second, we must implement a consistent policy towards the Middle Eastern nations: third, the United States needs attempts and results of the democratization and religious revivals in the Latin America, while taking a passive role in letting the a Western type its course: and forth, the U.S. must ease and downplay its conflict with who dislike the "Western people" and their way of life. Obviously, foreign investment is necessary for the future of nations as well as our own. There must be an emphasis on foreign otherwise the third world nations will continue to fall behind and domestically, which could lead to an economic downfall for the U.S. as question then arises as to what the United States must do in order to have agreements with other countries other than Japan and Mexico. In order for play a more active role in the economic and political development of many developing nations, it must first accept a different philosophy than its is imperative for the United States to play a similar role in Latin has played with many of the developing nations in East Asia. The U.S. America, and if it wants to play the role of big brother, it must accept Japan has invested, traded, and been a guide for many of it's neighboring Asia, making them grow politically and economically while also profiting itself (Japan Remains 1996). The U.S. must realize that the economies of Nations will play an important part in the future of our own economy, and begin to lead, invest, and aid not just Mexico, but countries such as Bolivia, and Columbia into the ...

The Essay Experts New Years Ressaylutions- Completing 2011 and Creating 2012

The Essay Experts New Years Ressaylutions- Completing 2011 and Creating 2012 Last year at about this time, I wrote a list of six New Year’s Ressaylutions for 2011. Do you ever go back to your list from last year and check on whether you followed through on your resolutions, or whether you forgot about them the moment you put your pen down? I realized that with all my talk about New Year’s resolutions, I hadn’t gone back to check last year’s list.   I got brave and dug it up this week; the following is a report on how I did at keeping my promises!   I also make new resolutions for 2012. 2011 Ressaylutions  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   1.   Convert my website to WordPress. DONE!   Not only is my site fully converted to WordPress, but I also have a funky cool new slider on my home page. I also created many new forms and downloadable documents that make it easier for clients to submit information and get the materials they need. 2.   Make it easier for my readers to choose the topic they want to read about. DONE!   I now have six separate e-lists: a) Job Search (Resumes Cover Letters) b) College Admissions c) LinkedIn Professional Writing d) Grammar Tips e) Newsletter only e) Everything. Choose the one that’s â€Å"write† for you! 3.   Create autoresponders. DONE!   And there is still so much more to do.   See Ressaylution #3. 4.   Guest blog. DONE!   My articles have appeared on CareerCast.com, Careerealism.com, CareerCenterToolbox.com and ilostmyjob.com, and I was quoted in Forbes.   Recently I wrote two articles for an American Bar Association publication about resumes and personal statements for applying to law school which will be published this summer. 5.   Start an Artist’s Way group. NOT DONE.   This one took a back seat to the business.   But I DID write my morning pages every day for three months like I said I would.   And I told everyone I was leading something, which made me act like a leader.   Perhaps that’s what inspired my article, Top 10 Ways to Be a Leader.   I’m content that this item did not come to fruition. 6.   Continue to write and share about writing issues, job search issues, and sometimes life issues that strike my fancy each week and that my readers care about. DONE.   I faithfully published either a blog article or a newsletter EVERY week in 2011, without fail.   Now THAT’s something to celebrate! Here are The Essay Expert’s Ressaylutions for 2012: 1.   Create a new template for my website that brings me more into the technology of 2012. Despite my successful WordPress conversion, there’s much work still to be done before I have the ability to edit my pages without â€Å"breaking† the existing code.   Look out for a new, more user-friendly interface in 2012 too! 2.   Create new e-lists for past clients, and survey past clients. I want to follow up better with The Essay Expert’s past clients and find out how they are faring with the documents we helped them prepare.   Did they get jobs?   Did they get into school?   Do they need more assistance?   My hope is that better e-lists will allow me to start providing concrete numbers about the results of the work that we do.   In service of this goal (as well as Ressaylution #3), I will be hiring a virtual assistant (VA)!   No more interns – The Essay Expert is getting down to business. 3.   Revise autoresponders from 2011. Right now most of my autoresponders are set up as summaries of my articles with links to the full article. It turns out that people don’t like to have to click on a link to read a full article!   So I will be putting complete articles into my autoresponders for your reading convenience and pleasure.   Thank you to my future VA for helping to make this happen! 4.   Publish my e-book on Kindle This one is in the works.   It will have a cool new cover and a clickable index for easy reference.   Let’s make it a best-seller! 5.   Report on and count success stories in 2012. My goal is to report 212 success stories in 2012.   My resolution is to keep doing great work and to keep marketing The Essay Expert’s offerings so we can create 212 positive results for job seekers, school applicants and businesses in the next year.   See 212 Success Stories for 2012. 6.   Continue to write and share about writing issues, job search issues, and sometimes life issues that strike my fancy each week and that my readers care about. No change here.   I’ll see you every week in 2012. How did you do on your New Years resolutions from 2011?   Do you dare to find out? Category:Life and LeadershipBy Brenda BernsteinJanuary 16, 2012 1 Comment The Essay Expert says: January 17, 2012 at 8:06 am LOL Jan perhaps theres room to start challenging yourself more! Log in to Reply

7 Fascinating Facts About Fungi

7 Fascinating Facts About Fungi What do you think of when you think of fungi? Do you think of the mold growing in your shower or mushrooms? Both are types of fungi as fungi can range from unicellular (yeasts and molds) to multicellular organisms (mushrooms) that contain spore-producing fruit bodies for reproduction. Fungi are eukaryotic organisms that are classified in their own Kingdom, called Fungi. The cell walls of fungi contain chitin, a polymer that is similar in structure to glucose from which it is derived. Unlike plants, fungi dont have chlorophyll so are not able to make their own food. Fungi typically acquire their nutrients/food by absorption. They release digestive enzymes into the environment that assist in this process. Fungi are very diverse and have even contributed to improvements in medicine. Lets explore seven interesting facts about fungi. 1) Fungi Can Cure Disease Many may be familiar with the antibiotic known as penicillin. Did you know that it was produced from a mold that is a fungus? Around 1929, a doctor in London, England wrote a paper on what he called penicillin which he had derived from the Penicillium notatum mold (now known as Penicillium chrysogenum). It had the ability to kill bacteria. His discovery and research started a chain of events that would lead to the development of many antibiotics that would save countless lives. Similarly, the antibiotic cyclosporine is a key immunosuppressant and is used in organ transplants. 2) Fungi Can Also Cause Disease Many diseases can also be caused by fungi. For example, while many associate ringworm with being caused by a worm, it is caused by a fungus. It gets its name from the circular shape of the rash produced. Athletes foot is another example of a disease caused by fungi. Many other diseases such as eye infections, valley fever, and Histoplasmosis are caused by Fungi. 3) Fungi Are Vital to the Environment Fungi play a key role in the cycle of nutrients in the environment. They are one of the main decomposers of dead organic matter. Without them, the leaves, dead trees, and other organic matter that build up in the forests wouldnt have their nutrients available for other plants to use. For example, nitrogen is a key component that is released when fungi decompose organic matter. 4) Fungi Can Last for a Long Time Depending on the conditions, many fungi, like mushrooms, can be dormant for extended periods of time. Some can sit dormant for years and even decades and still have the ability to grow under the right conditions. 5) Fungi Can Be Deadly Some fungi are toxic. Some are so toxic that they can cause instant death in animals and humans. Deadly fungi often contain a substance known as amatoxins. Amatoxins typically are very good at inhibiting RNA polymerase II. RNA polymerase II is a necessary enzyme involved in the production of a type of RNA called messenger RNA (mRNA). Messenger RNA plays an important role in DNA transcription and protein synthesis. Without RNA polymerase II, cell metabolism will stop and cell lysis occurs. 6) Fungi Can Be Used to Control Pests Some species of fungi are able to suppress the growth of insects and nematodes that may cause harm to agricultural crops. Typically the fungi that can have such impacts are part of the group called hyphomycetes. 7) A Fungus Is the Largest Living Organism on the Planet A fungus known as the honey mushroom is the largest living organism on the planet. It is believed to be about 2400 years old and covers over 2000 acres. Interestingly enough, it kills trees as it spreads. There you have it, seven interesting facts about fungi. There are many additional interesting facts about fungi that range from fungi being used to produce the citric acid used in many beverages to fungi being the cause for zombie ants. Some fungi are bioluminescent and can even glow in the dark. While scientists have classified many of the fungi in nature, it is estimated that there are vast numbers that remain unclassified so their potential uses are likely numerous.

Nursing research Essay Example | Topics and Well Written Essays - 250 words - 14

Nursing research - Essay Example Effectively, a tool that provides findings that answered the research questions was valid and reliable since it measured what it was intended to measure in an accurate manner. In research, reliability is the extent to which an instrument provides consistent results in research. In effect, this is the stability of a tool to provide consistent results while used by different researchers. Based on the definition, there are three types of reliability that can be established. First, a determination of the equivalence is one example of establishing the reliability of an instrument. In this case, equivalence establishes whether the instrument used under different research studies produced similar results. The second type of reliability that can be established is consistency. The consistency of a research instrument is through the establishment whether the same instrument produced the same results when used on the same subjects in different instances. Finally, another type of reliability that a person can establish in an instrument is internal consistency, which determines the extent to which items in an instrument measured similar