DVD or Digital Versatile Disc Essay Example for Free

DVD or Digital Versatile Disc Essay There are a lot of new media technologies around today and more are being invented each day. DVD is one of the most recent developments and is getting more and more popular each day. DVD stands for the term Digital Versatile Disc and is generally like a CD but can store a lot more data on it. Due to the size of DVDs they can store a whole film on one disc, the quality of these films is really good and the sound can be amazing. They can also store large amounts of extras like deleted scenes from the film, extended scenes and documentaries. DVDs are the replacements for both VHS and CD due to the fact that you can now buy music DVDs and the main use of DVD which is for the storage of films. You can now also buy recordable DVDs and DVD writers so you can now record things from the television and put it onto DVD. Due to these facts DVD has become the fastest growing consumer electronics technology of all time. There are three main types of DVD; these are DVD-Video, DVD-ROM and DVD-Audio. DVD-Video was created to meet the requirements of the film industry by having great picture and great sound on one disc. DVD also offers features like surround sound, extras and different viewing angles. DVD-Video is now the fastest growing consumer electronics technology of all time. Several thousand titles and millions of players are now in use around the world, with annual sales of players and discs doubling each year. DVD-Video players were launched in Japan in November 1996, in the USA in March 1997 and in Europe in 1998. Since then DVD-Video has grown faster than any other consumer electronics format in all these regions. DVD-Video has started to replace VHS as the format of choice for pre-recorded movies, both retail and rental. With the introduction of recordable versions DVD-Video is now set to replace the VHS for home video recording and playback of pre-recorded video. DVD-Video have been set certain requirements to stick to by the Motion Picture Studio Advisory Committee which is based in Hollywood, just about all DVDs released follow these requirements but not all of them, it is not a legal requirement, and it is just a general recommended specification, these are: 135 minutes on one side of a single disc (covering 99% of all movies). Video resolution better than Laserdisc (LD). CD quality surround sound for true home cinema listening. 3 to 5 languages (audio) per title on one disc 4 to 6 subtitles per title on one disc Pan-scan, letterbox and widescreen formats Parental lockout features Copy protection Compatibility with existing CDs Chapter division and access (like Video CD) Manufacturing cost similar to current CD costs. A format called VCD (Video Compact Disc) was tried but did not fulfil the requirements as the sound was not very good and the playing time was not very good either as some films were too long for the disc. Most DVD-Videos also include extras that cannot be included on a VHS, such as biographies, directors commentary, making of the movie etc. An increasing number include DVD-ROM content, which can range from links to relevant websites to a full game based on the movie. The use of websites can allow the disc to be used in different ways with updated text and graphics information on the website complementing the video on the disc. There is also a change in DVD types between countries. You get certain DVDs types in certain countries and they call these regions. You use region 2 in UK and region 1 in America, there are also other regions for other countries. Yet you can buy Multi-Region DVD players which can play all regions of DVD. DVD-ROM Drives are just a sort of DVD player that is attached to a PC like a CD-ROM Drive. They can be used to store games, programs and any computer data. This can be an advantage because it enables you to be able to store massive applications or lots of smaller applications. Modern Game consoles also use DVD-ROM drives for example Microsofts X-Box and Sonys PS2 so they can have more realistic and sophisticated games. The Technical Working Group, representing the computer industry, listed the following requirements for a DVD-ROM specification for multimedia, games and other computer applications.

Standing Firm On The Word Of God Religion Essay

Standing Firm On The Word Of God Religion Essay Within life there are some things over which you have no control. They are the inevitable storms and adverse weather that life brings to us all. They are called seasons of struggle and times of testing. Our goal is not only to go through them but rather to grow through them by developing yourself and becoming a stronger, smart, and skilful person. Storms of Challenges in your life Thank God we have weather storms because, after they come and go, ever thing is brighter, fresher and clearer. Its the same in life, storms and wind may blow through your home, you may face many challenges, life becomes one big turmoil especially at a certain time of the month, you may become discourage by bad news, monthly bills, credit payment, letter from the bailiff, court prosecution; they can all bring anxiety, stress, frustration, depression, (Matt 14:31) Says you become fearful, your faith is weakens, and you doubt Gods Words. The thing is you will always have some sort of payment one way or the other to fork out each month. There is no immediate antidote to sort everything problem, but there is a place of calm, where the hustle and bustle of life challenges cant touch you. * Do you know that there are words in the Bible for every situation in your life?* When storms are blowing in your life you forget that Jesus is with you, you dont stand on His Word. (Matt 8:26) In spite of opposition and persecution, He promise us peace in the midst of suffering (Matt 14:27) He said be of good cheer, be not afraid. (Matthew 28:20) I am with you always, even to the end of the world Real Life Scenario: Before and after I came to Christ, I was a prisoner in my own home. I became frighten to answer the phone because by creditors would be asking for their money; I even went so far as to answer the take messages on my own behalf. When there was a knock at the door I would lower the volume on the television as not to be heard. It was only when I began to apply the scripture verses in my situation that I began to have peace. Look through the scripture for verses that talk about your situation, and speak them out, remind Jesus of his promise. Build a Foundation on the Rock (Word of God) During life there will be times when it may seam that there is an earthquake under you, attempting to shake your life, family and children as you go through one crisis after another (Matt 7: 24-27) Says build your house on the Rock which is the Word (Matthew 7:10) Jesus says A wise man built his house up a Rock, it did not fall, (Matthew 7:26) a foolish man build his house upon sand, flood, wind blew and beat upon it, and it fell and great was the fall of it. When your marriage is on the rocks, thats when you need to get on the Rocks and stand on Jesus and His Word. Build your life, marriage, and career, endeavours in and around the Word. Be careful of preachers, every preacher is not your Rock dont base youre life solely on them because there human beings, if they backslide your still built on the Rock (check what they say against the Scripture). Scenario: My pastor tells his congregation that he depends solely on God and not on his wife, and he advised her to do the same because he is only human. So build a solid foundation on the Rock (word of God), establish a personal relationship with God, and stay rooted in the Word of God, Spend time with God in Pray and in Meditation. He will disclose His thoughts, and help you to understand His word (Bible). Its not about believing, its about knowing God, when you know Him no one can shake your foundation. Fire of Challenges in Life Fiery troubles and challenges that rage around you are test and trials to strengthen you. Sometimes in life there will be a season when God will take you through a process where by He want to mature you, He may separate you from certain people around you, friends or even family, the enemy will be attacking you on all sides, and people may talk against you making falsely accused. There may be times when you feel totally isolated. (Isaiah 43:2) when you walk through fire you shall not be burned, neither shall the flame Kindle upon you, I will be with you. I will never leave you during your time of trial. (1 Peter 5-10) God will restore you, strengthen you, make you strong, and support you as you suffer for a little while) Conclusion We thank God for His goodness and mercies that continue to follow us each day. Regardless of the Storms and winds that blow through your home, earthquakes that attempt to shake your life, and the fires of challenges that rage around you. The Lord Jesus Christ has promised to see you through! So dont be shaken by what you see, simply focus on your Creator and you will have a brighter tomorrow, In Jesus name.

Steriods in sports Essay example -- essays research papers

Steroids in Sports   Ã‚  Ã‚  Ã‚  Ã‚  In my opinion, the initial reason a person starts to play any sport is to either to have fun or mainly to emulate their favorite sports figures. So many kids want to swing a bat like Barry Bonds, or rush the football like Jamal Lewis, or play soccer like Pelle’. When I was younger, I wanted to tackle like Lawrence Taylor. Since these children like to do what they see their role models do, what happens if they find out that their favorite person boosts his skills by using illegal substances? Since there are a lot of impressionable minds out there, some of those little fans may be swayed to do the same when they get the chance to. Steroids are addictive, just like marijuana or other illegal substances, and there are some well known athletes abusing them to get a quick â€Å"power up† instead of actually working hard to achieve muscle tone, or that extra intensity; that extra strength that they think they need. Steroids are seemingly displacing hard wor k in today’s sports world.   Ã‚  Ã‚  Ã‚  Ã‚   I asked coach Wilson, my hometown football coach, about his opinion on steroids. â€Å"I’ve caught some boys taking steroids personally, and I think the main reason that it’s taken is competition. They usually do not know how to lose, and they will do almost anything to win.† When I asked him what could be done to improve on this problem, â€Å" Well the only thing that I can think of to sort of contain this problem is random testing for athletes.† â€Å"There is now a cream out that players do not have to inject into their blood stream, they just have to rub it on their skin, and it won’t show up in a blood test.† He went on to state that â€Å"In Highschool it’s pretty easy to point out most of the kids using.† â€Å"You can mainly tell by their attitude, and their size for a highschool student.† Also, he stated that â€Å"steroids don’t really make you better, I mean they don’t really increase your speed or agility, they just increase your intensity level, and make you bigger as far as muscles go, but it’s not worth it when you think about the risk those people take with their bodies.† Former baseball all-star, Jose Canseco had a book published, call â€Å"Juiced: Wild Times, Rampant Roids, Smash Hits, and How Baseball Got Big.† This book pointed the finger at several players accusing them of steroid abuse. Miguel Tejada was among the p... ...kle, that maybe we would have won a game or two, but never did I think about using steroids for the â€Å"extra edge† that I thought I needed. I just used other methods of cheating, like tripping players, or holding players, or when there was a fumble, I would get under the pile and kick, and punch, and twist limbs. I cheated legally and we still did not win many games. I can not say that none of my teammates thought about using, but I do not think so, and from a personal locker room relationship with them, I do not think any of them used steroids while I was on the team. We lost our games honestly, â€Å"well sort of.†   Ã‚  Ã‚  Ã‚  Ã‚  Steroids are â€Å"eating up† the sports world as we know it. Whether it is giving players who are already good, unfair advantages, or killing and or crippling steroid abusers for life. All major sports, from baseball to track and field are cracking down on the usage of steroids. There is not yet a way to completely stop it, but random testing, and psychological profiles can help contain the problem. Also the media should use discretion when reporting these problems on the news or in the newspapers, as they would when talking about other substances.

Small and Medium-Sized Enterprises Essay -- International Development

INTRODUCTION 1.1 Introduction Small and medium-sized enterprises (SMEs) have been identified as one of the growth engines for various countries in the world, since SMEs make up over 90 percent of all enterprises. For instance, United States, 99.7 per cent (Heneman, Tansky, & Camp, 2000), China, 99 per cent (Cunningham & Rowley, 2008), Europe, 99 per cent (Andreas Rauch & Frese, 2000), Holland, 95 per cent, Philippines, 95 per cent and Taiwan, 96.5 per cent (C. Y.-Y. Lin, 1998) as well as Malaysia, 99.2 per cent (Man & Wafa, 2007; National SME Development Council (NSDC), 2009; Saleh & Ndubisi, 2006). The figures above show that countries all over the world recognized SMEs as a key business sector. Besides, Asia-Pacific Economic Cooperation (APEC) (2002) pointed out that SMEs are deemed as a supporter to larger enterprises as well as an important foundation in expanding business activities and sustaining economic growth. SMEs even provide more jobs than large companies (APEC, 2002; Department of Statistics Malaysi a (DOSM), 2007; NSDC, 2009). In sum, SMEs play a vital role and contribute to the economy and are likely to be increasingly important as the economy becomes more global. In Malaysia, SMEs are considered as the backbone of industrial development (NSDC, 2009) and give meaningful contributions to the national economy. Hashim (2010) stated that SMEs play a significant role in generating more employment, economic outputs, income generation, export capabilities, training, encouraging competition, innovation and promoting entrepreneurship and supporting the large-scale industries (LSIs) as well. Moreover, Jaswant Singh, Malaysian Industrial Development Authority director in Australia (MIDA Australia), informed that the grow... ...t improve efficiency and effectiveness (J. Barney, 1991; Wernerfelt, 1984). However, in examining other variables, researchers found a significant relationship between HRM practices (Jimenez-Jimenez & Sanz-Valle, 2008; Nasution, Mavondo, Matanda, & Ndubisi, 2010) and EO (Nasution et al., 2010) towards organizational innovation. Other studies also found that there is an inconclusive result on the relationship between organizational innovation and organizational performance (Rosenbusch, Brinckmann, & Bausch, 2010). These findings propose that potential researchers could study the mediating effect of organizational innovation on the relationship between HRM practices, EO and organizational performance. It is also suggesting that, there also have a moderator effect (managerial ties) on the relationship between organizational innovation and organizational performance.

An Analysis of Guests of the Nation :: Poetry Frank OConnor

The basic situation of the short story "Guests of the Nation" by Frank O'Connor is a story of friendship and war between two opposing sides, the Irish and British during war time. The two Englishmen, Belcher and Hawkins whom are prisoners of war and the Irishmen who are holding them captured engage in frequent card games, joke telling and arguing altogether while the war seems worlds away. The conflict with in the short story is an internal conflict. The Irishmen are forced to forget about all humanity when dealing with the enemy during combat. This was extremely hard for the guards because all but Donovan had befriended the prisoners. It was stated that if any Irish prisoner was killed by the English, then Hawkins and Belcher would be executed. This was hard for both the guards and the prisoners because although they knew that Hawkins and Belcher would have nothing to do with executions elsewhere, they would be the target of punishment. As enemies, not by choice, the Irish must enforce this because they are on the lower chain of command. So in a way they are absolved from their feelings of guilt because they "have a duty to do so." I believe the crisis occurs when Donovan shot Hawkins. The crisis is the turning point of the action in the plot of the story. At this point, they all "stood very still watching him settle out in the last agony." The first shot did not work so the narrator, Bonaparte was to shoot him again. After this, Belcher began to laugh for the first time throughout the entire story and then began to talk excessively. I view this as the falling action immediately following the climax. It was as if he could not contain his emotions of what he had just witnessed. Theme plays a very important part in this short story. Theme is the idea of a literary work abstracted from its details of language, character and action. The great example of theme that is evident throughout the entire short story is the duty to perform certain acts. We can see here that the Irishman Donovan is very big on obeying his duty to carry out orders that have been authorized to him.

Insulin and Student Response Sheet

1. In the space below, properly document each of the three sources you found that show how insulin signals a cell to take in glucose from the blood. Under each documented source, write an explanation of why it is a legitimate and reliable source of information about insulin and its effects on cells.R, Bowen. (2009, August). Physiological Effect of Insulin. Colostate. Retrieved from http://www.vivo.colostate.edu/hbooks/pathphys/endocrine/pancreas/insulin_phys.html This source is legitimate because the information is up to date until 2009 and has an author. Also there are very few ads and the sponsor is popular for their knowledge. There is also a contact information, if you have any comments or anything to correct.Insulin and Glucose Regulation (n.d.). In bcs.whfreeman. from http://bcs.whfreeman.com/thelifewire/content/chp50/5002s.swf This source is legitimate because the sponsor is popular for their tutorials. The site is knowledgeable and has no errors, a lot of info, and there†™s also a quiz to see if you learned what you read.Jagoda, Robin. (2011, March). How Does Insulin Signal a Cell to Take in Glucose From the Blood?. Livestrong Foundation. Retrieved from http://www.livestrong.com/article/27924-insulin-signal-cell-glucose-blood/ This source is legitimate because it has an author and also citations on where they got the information from. Very few ads, but no errors and there’s also a comment box, where you can comment the mistakes they made if there was any.2. Take notes on the relationship between insulin and glucose. Draw sketches or diagrams if necessary.Glucose is the main source of energy and insulin is the key to body cells.Both work together to give energy to the body cells. The insulin opens the door of the body cells for the glucose to enter the body. If the body does not produce insulin then the body cells won’t be able to get any glucose and it means that they have type 1 diabetes. If the insulin cannot unlock the body cells door then that means that they have type 2 diabetes and the insulin and glucose will just build up in the blood. When the blood sugar is high, insulin is released to the pancreas and if blood sugar is low then glucagon is released to it.3. Write a summary, either in paragraph form or in a series of steps or bullets, explaining how insulin binds to cells and the mechanism involved in triggering the cells to take in glucose. Write the summary in the space below. After eating your food, glucose from the food is released into the blood. High glucose level is a signal to release insulinThe pancreas then releases the insulin to the cells The insulin acts as a key for glucose to enter the cell The glucose is then used as energy.

Accounting

A company is considering the following alternatives: Alternative Alternative 2 Revenues $120,000 $120,000 Variable Costs S 60,000 $60,000 Fixed costs $35,000 $35,000 Which of the following are relevant in choosing between the alternatives? 2. ) Adler Company manufactures a product with the following costs: unit Variable Cost $50 Unit Fixed Cost $24 Total Cost per unit $74 The company normally sells 10,000 units at a price of $88 each. Adler has a one-time opportunity to sell an additional 3,000 units at $70 each in a foreign market, which would not affect its present sales.If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows: 3. ) If a company must expand capacity to accept a special order, it is likely that there will be 4. ) May company produces 1,000 units of a necessary component with the following costs: Direct Materials $48,000 Direct Labor $32,000 Variable overhead $8,000 axed overhead $14,00 0 May Company could avoid $6,000 in fixed overhead costs if it acquires the components externally.If cost minimization is the major consideration and he company would prefer to buy the components, what is the maximum external purchase price that May Company would accept to acquire at 1 ,OOH units externally? 5. ) A company has a process that results in 500 drums of Chemical L that can be sold for $300 per drum. An alternative would be to process Chemical L further at a cost of $25,000 and then sell it for $380 per drum. Should management sell Chemical L now or should Chemical L be processed further and then sold? What is the effect of the action? 6. The focus of a sell or process further decision 7. A company is considering replacing old equipment with new equipment. Which of the following is a relevant cost for incremental analysis? 8. ) A company has several product lines, one of which reflect the following results: Sales $400,000 variable costs $275,000 Contribution Margin $1 25, 000 axed expenses$200,ooh Net loss -$75,000 If this product line is eliminated, 80% of the fixed expenses can be eliminated and the other 20% will be allocated to other product lines. If management decides to eliminate this product line, the company's net income will 9.Using compound interest, if you deposit $1 ,OOH each year in an account paying 7% interest, approximately how much will have in that account in five years? 10. ) A company is considering an investment, which will return lump savings of $150,000 four years from now. If they require a 10% return, what is the most they should pay for in the investment? 1 1 The internal rate of return is the interest rate that causes 12. ) A company is considering investing in a project, which will cost $1 75,000, and last for 5 years. Annual net income will be $45,000 and annual cash flow ill be $50,000.What is the payback period from†¦? 13. ) If a project has equal annual cash flows, its cash payback period is computed by dividing the cost of the capital investment by the 14. ) Paschal Company is considering the acquisition of new equipment at a cost of $1 , 700,000. The company's accountants have provided the following additional information about the project for your analysis: Annual net income $360, 000 Net annual cash flow $390,000 Estimated useful life 7 years If the company has established a required rate f return of 1 1 what is the approximate net present value of the equipment acquisition? 5. ) Your analysis of a project under consideration by Davenport Company reveals the following expected performance over it expected three year useful life: Net Income Cash Flow Year 1 year 2 Year 3 535,000 $40,000 $45,000 $50,000 555,000 $60,000 This project has a cost of $110,000 and Davenport has established a discount (hurdle) rate of 9%. What is the approximate net present value of the project? 16. ) Complete the statement: Intangible benefits in capital budgeting 17. ) You are evaluating the financial characte ristics:Project A Project B Net present value $50,000 exclusive projects which have the following $75,000 Initial investment $200,000 $400,000 project life 4 years 4 years Which project will be accepted? 18. ) Hinges Hardware is evaluating a new retail location and its accountants have prepared some information for your review. Their analysis has established that the new location will costs S 1 , 500,000 and generate net present value of $100,000 using a discount rate of 10%. What is the profitability index for this project? 19. ) Roan, Inc. S analyzing the acquisition of new equipment, which will cost 50,000. Accountants have determined that this equipment will have a five- year useful lifer and in each year generate net income of $1 2,800 and operating cash flow of $14,200. The company requires a 10% return on invested capital. What is the approximate AIR of this equipment acquisition? 20. ) In most cases, prices are set by the 21 Which of the following is not considered a limitat ion of cost-plus pricing? 22. ) Downing company produces a high-resolution computer monitor.The following information is available for this product: Fixed cost per unit $50 Variable cost per unit $150 Total cost per unit $200 Downing expects to sell 10,000 units per year. The company has decided to price its monitors to earn a 14% return on its investment of $8,000,000 What is the target-selling price per monitor? 23. ) Assuming the selling division has available capacity, a negotiated transfer price should be a maximum of 24. ) The Burnett Company's Crystal Division normally sells its product for $24 per unit. Accounting A company is considering the following alternatives: Alternative Alternative 2 Revenues $120,000 $120,000 Variable Costs S 60,000 $60,000 Fixed costs $35,000 $35,000 Which of the following are relevant in choosing between the alternatives? 2. ) Adler Company manufactures a product with the following costs: unit Variable Cost $50 Unit Fixed Cost $24 Total Cost per unit $74 The company normally sells 10,000 units at a price of $88 each. Adler has a one-time opportunity to sell an additional 3,000 units at $70 each in a foreign market, which would not affect its present sales.If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows: 3. ) If a company must expand capacity to accept a special order, it is likely that there will be 4. ) May company produces 1,000 units of a necessary component with the following costs: Direct Materials $48,000 Direct Labor $32,000 Variable overhead $8,000 axed overhead $14,00 0 May Company could avoid $6,000 in fixed overhead costs if it acquires the components externally.If cost minimization is the major consideration and he company would prefer to buy the components, what is the maximum external purchase price that May Company would accept to acquire at 1 ,OOH units externally? 5. ) A company has a process that results in 500 drums of Chemical L that can be sold for $300 per drum. An alternative would be to process Chemical L further at a cost of $25,000 and then sell it for $380 per drum. Should management sell Chemical L now or should Chemical L be processed further and then sold? What is the effect of the action? 6. The focus of a sell or process further decision 7. A company is considering replacing old equipment with new equipment. Which of the following is a relevant cost for incremental analysis? 8. ) A company has several product lines, one of which reflect the following results: Sales $400,000 variable costs $275,000 Contribution Margin $1 25, 000 axed expenses$200,ooh Net loss -$75,000 If this product line is eliminated, 80% of the fixed expenses can be eliminated and the other 20% will be allocated to other product lines. If management decides to eliminate this product line, the company's net income will 9.Using compound interest, if you deposit $1 ,OOH each year in an account paying 7% interest, approximately how much will have in that account in five years? 10. ) A company is considering an investment, which will return lump savings of $150,000 four years from now. If they require a 10% return, what is the most they should pay for in the investment? 1 1 The internal rate of return is the interest rate that causes 12. ) A company is considering investing in a project, which will cost $1 75,000, and last for 5 years. Annual net income will be $45,000 and annual cash flow ill be $50,000.What is the payback period from†¦? 13. ) If a project has equal annual cash flows, its cash payback period is computed by dividing the cost of the capital investment by the 14. ) Paschal Company is considering the acquisition of new equipment at a cost of $1 , 700,000. The company's accountants have provided the following additional information about the project for your analysis: Annual net income $360, 000 Net annual cash flow $390,000 Estimated useful life 7 years If the company has established a required rate f return of 1 1 what is the approximate net present value of the equipment acquisition? 5. ) Your analysis of a project under consideration by Davenport Company reveals the following expected performance over it expected three year useful life: Net Income Cash Flow Year 1 year 2 Year 3 535,000 $40,000 $45,000 $50,000 555,000 $60,000 This project has a cost of $110,000 and Davenport has established a discount (hurdle) rate of 9%. What is the approximate net present value of the project? 16. ) Complete the statement: Intangible benefits in capital budgeting 17. ) You are evaluating the financial characte ristics:Project A Project B Net present value $50,000 exclusive projects which have the following $75,000 Initial investment $200,000 $400,000 project life 4 years 4 years Which project will be accepted? 18. ) Hinges Hardware is evaluating a new retail location and its accountants have prepared some information for your review. Their analysis has established that the new location will costs S 1 , 500,000 and generate net present value of $100,000 using a discount rate of 10%. What is the profitability index for this project? 19. ) Roan, Inc. S analyzing the acquisition of new equipment, which will cost 50,000. Accountants have determined that this equipment will have a five- year useful lifer and in each year generate net income of $1 2,800 and operating cash flow of $14,200. The company requires a 10% return on invested capital. What is the approximate AIR of this equipment acquisition? 20. ) In most cases, prices are set by the 21 Which of the following is not considered a limitat ion of cost-plus pricing? 22. ) Downing company produces a high-resolution computer monitor.The following information is available for this product: Fixed cost per unit $50 Variable cost per unit $150 Total cost per unit $200 Downing expects to sell 10,000 units per year. The company has decided to price its monitors to earn a 14% return on its investment of $8,000,000 What is the target-selling price per monitor? 23. ) Assuming the selling division has available capacity, a negotiated transfer price should be a maximum of 24. ) The Burnett Company's Crystal Division normally sells its product for $24 per unit. Accounting Accounting Require: Choose the best answer for these questions as below: (40 marks) 1. Which of the following costs would be classified as a period cost? a) Direct labor. b) Direct materials. c) Factory overhead. d) Selling expenses. 2. Costs that rise and fall proportionately with the volume of output are often referred to as: a) variable costs. b) flexible costs. c) idle capacity costs. d) uncontrollable costs. 3. If Company A has a higher proportion of fixed costs relative to variable costs than Company B: a) Company A has a higher break-even point than Company B. b) Company A is more sensitive to changes in sales than Company B. ) Company A has greater risk compared to Company B. d) All of the above are true. 4. The margin of safety ratio is: Page 1 /3 a) higher for a company with lower operating leverage. b) lower for a company with lower operating leverage. c) is not affected by operating leverage. d) is increased by a greater proportion of variable to fixed costs. 5. If unit sales are $1 2, variable costs are $7. 20 per unit and fixed costs are $24,000 what is the contribution ratio per unit? a) 50% b) 60% c) 40% d) 70% 6. A cost that has already been incurred and cannot be changed is called a(an): a) opportunity cost. ) sunk cost. c) joint cost. d) out of Pocket cost. 7. The human resources department of a large company would be considered: a) a cost center. b) a profit center. c) an investment center. d) a revenue center. 8. The primary difference between profit centers and cost centers is that: a) profit centers generate revenue. b) cost centers incur costs. c) profit centers are evaluated using return on investment criteria. d) profit centers provide services to other centers in the organization. ANSWER 1. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 5 . †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6 . †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 7 . †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 4. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 8 . â⠂¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. II.The Gong Company produces and sells three types of jigsaws, variable speed (A), single speed (B) and variable speed with auto-scrolling (C). Budgeted data is given below: Sales Mix as a Proportion Product Sales Price Variable cost Per Unit of Total Sales Dollars A B C $30 20 40 $15 12 30 Budgeted total fixed costs are $700,000. Page 2 /3 10% 50% 40% Required: (40 marks) 1) Calculate the break-even point in sales dollars for each product based on the budgeted sales mix. 2) Determine the sales dollars of each product needed to generate a budgeted after tax profit of $245,000, assume a 30 % tax rate. ) Determine the sales dollars of each product needed to generate a 14. 5% budgeted return on sales dollars after taxes, a ssume a 30% tax rate. 4) Assuming total sale revenues are $2,500,000; calculate the operating leverage of the Gong Company. Give your idea about this operating leverage. If sales revenue increases by 10%, how will operating profit c hange? III. Henson Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 20,000 golf discs is: Materials $10,000 Labor 24,000 Variable overhead 20,000 Fixed overhead 50,000Total $104,000 Henson also incurs 5% sales commission ($0. 35) on each disc sold. Wood Corporation offers Henson $4. 75 per disc for 4,000 discs. Wood would sell the discs under its own brand name in foreign markets not yet served by Henson. If Henson accepts the offer, its fixed overhead will increase from $50,000 to $55,000 due to the purchase of a new imprinting machine. No sales commission will result from the special order. Required: (20 marks) 1) Prepare a differential a nalysis for the special order. 2) Should Henson accept the special order? Why or why not? The end Page 3 /3 Accounting Accounting A company is considering the following alternatives: Alternative Alternative 2 Revenues $120,000 $120,000 Variable Costs S 60,000 $60,000 Fixed costs $35,000 $35,000 Which of the following are relevant in choosing between the alternatives? 2. ) Adler Company manufactures a product with the following costs: unit Variable Cost $50 Unit Fixed Cost $24 Total Cost per unit $74 The company normally sells 10,000 units at a price of $88 each. Adler has a one-time opportunity to sell an additional 3,000 units at $70 each in a foreign market, which would not affect its present sales.If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows: 3. ) If a company must expand capacity to accept a special order, it is likely that there will be 4. ) May company produces 1,000 units of a necessary component with the following costs: Direct Materials $48,000 Direct Labor $32,000 Variable overhead $8,000 axed overhead $14,00 0 May Company could avoid $6,000 in fixed overhead costs if it acquires the components externally.If cost minimization is the major consideration and he company would prefer to buy the components, what is the maximum external purchase price that May Company would accept to acquire at 1 ,OOH units externally? 5. ) A company has a process that results in 500 drums of Chemical L that can be sold for $300 per drum. An alternative would be to process Chemical L further at a cost of $25,000 and then sell it for $380 per drum. Should management sell Chemical L now or should Chemical L be processed further and then sold? What is the effect of the action? 6. The focus of a sell or process further decision 7. A company is considering replacing old equipment with new equipment. Which of the following is a relevant cost for incremental analysis? 8. ) A company has several product lines, one of which reflect the following results: Sales $400,000 variable costs $275,000 Contribution Margin $1 25, 000 axed expenses$200,ooh Net loss -$75,000 If this product line is eliminated, 80% of the fixed expenses can be eliminated and the other 20% will be allocated to other product lines. If management decides to eliminate this product line, the company's net income will 9.Using compound interest, if you deposit $1 ,OOH each year in an account paying 7% interest, approximately how much will have in that account in five years? 10. ) A company is considering an investment, which will return lump savings of $150,000 four years from now. If they require a 10% return, what is the most they should pay for in the investment? 1 1 The internal rate of return is the interest rate that causes 12. ) A company is considering investing in a project, which will cost $1 75,000, and last for 5 years. Annual net income will be $45,000 and annual cash flow ill be $50,000.What is the payback period from†¦? 13. ) If a project has equal annual cash flows, its cash payback period is computed by dividing the cost of the capital investment by the 14. ) Paschal Company is considering the acquisition of new equipment at a cost of $1 , 700,000. The company's accountants have provided the following additional information about the project for your analysis: Annual net income $360, 000 Net annual cash flow $390,000 Estimated useful life 7 years If the company has established a required rate f return of 1 1 what is the approximate net present value of the equipment acquisition? 5. ) Your analysis of a project under consideration by Davenport Company reveals the following expected performance over it expected three year useful life: Net Income Cash Flow Year 1 year 2 Year 3 535,000 $40,000 $45,000 $50,000 555,000 $60,000 This project has a cost of $110,000 and Davenport has established a discount (hurdle) rate of 9%. What is the approximate net present value of the project? 16. ) Complete the statement: Intangible benefits in capital budgeting 17. ) You are evaluating the financial characte ristics:Project A Project B Net present value $50,000 exclusive projects which have the following $75,000 Initial investment $200,000 $400,000 project life 4 years 4 years Which project will be accepted? 18. ) Hinges Hardware is evaluating a new retail location and its accountants have prepared some information for your review. Their analysis has established that the new location will costs S 1 , 500,000 and generate net present value of $100,000 using a discount rate of 10%. What is the profitability index for this project? 19. ) Roan, Inc. S analyzing the acquisition of new equipment, which will cost 50,000. Accountants have determined that this equipment will have a five- year useful lifer and in each year generate net income of $1 2,800 and operating cash flow of $14,200. The company requires a 10% return on invested capital. What is the approximate AIR of this equipment acquisition? 20. ) In most cases, prices are set by the 21 Which of the following is not considered a limitat ion of cost-plus pricing? 22. ) Downing company produces a high-resolution computer monitor.The following information is available for this product: Fixed cost per unit $50 Variable cost per unit $150 Total cost per unit $200 Downing expects to sell 10,000 units per year. The company has decided to price its monitors to earn a 14% return on its investment of $8,000,000 What is the target-selling price per monitor? 23. ) Assuming the selling division has available capacity, a negotiated transfer price should be a maximum of 24. ) The Burnett Company's Crystal Division normally sells its product for $24 per unit.