Sunday, January 26, 2020

The Management Accountant Is The Most Important And Challenging Profession Accounting Essay

The Management Accountant Is The Most Important And Challenging Profession Accounting Essay The Management Accountant, is the most important and challenging profession in the world economy today, in terms of resource allocation, and controlling measuring business performance. Its role has become more important now, than at any other time in our lifetime. The role of the Management Accountant in particular, has become more important, not only in the corporate level, but also at the national level, and even more importantly, at the international level. Management Accountants are closely involved in supporting, planning, controlling, directing, communicating coordinating the decision-making activities of organizations in the private sector, as well as the public sector. Managers of an organization are considered to be the Customers of the Management Accountant, so far as management accounting information is concerned, and Management Accountants should be continuously aware of the need to satisfy their requirements. Some believe advisory services and information services to be the two main work areas of Management Accountants. Advisory services include the tendering of opinions, assisting the making of evaluations or the formation of expectations, and the development of norms or objectives. Information services include the provision of historical information, and future-oriented information. It has also been identified that Compliance, Control and Competitive support, are the three factors which influence management accounting work. Over time, the relative emphasis on these three factors has changed. Previously, a great deal of management accounting work was driven by the need for Compliance and Control. But now, the emphasis on Compliance and Control is declining, while the emphasis on Competitive support is increasing. The greater need for Competitive support has risen due to increased competition, greater customer focus, globalization, and the importance of quality. At the same time, organizations have responded to the changing competitive environment with flatter organizational structures, which are more flexible, responsive customer-focused. The increased emphasis on Competitive support now requires management accountants to have strong Analytical and Communication skills. Furthermore, they must now actively support the line process managers, and be directly involved in the decision processes. They must also consider long-term as well as short-term planning horizons. They must develop management accounting systems capable of providing information which supports both strategic operational decisions. Importantly, management accountants must become directly involved in the formulation, and the implementation of organizational strategies. It has been established that the role of the management accountant in an organization is to support the information needs of management. The type, size, structure and form of ownership of the organization will influence the management role, and thus, determine the complexity of the management accountants role. Such differences in size do not change the basic role of the management accountant, nor the basic work which he or she does. However, the size of the organization may change the degree of formality or sophistication with which the function is carried out, or the level of resources devoted to management accounting. But, the management accounting function remains essentially the same. Relevant Cost and Irrelevant Cost for Decision-making Relevance is one of the key characteristics of good management accounting information. This means that management accounting information produced for each manager must relate to the decisions which he/she will have to make. Relevant costs are the costs that meet this requirement of good management accounting information. The Chartered Institute of Management Accounting defines relevant costs as: The costs appropriate to a specific management decision This definition could be restated as the amount by which costs increase and benefits decrease as a direct result of a specific management decision. Relevant benefits are the amounts by which costs decrease and benefits increase as a direct result of a specific management decision. Before the management of an enterprise can make an informed decision on any matter, they need to incorporate all of the relevant costs which apply to the specific decision at hand in their decision making process. To include any non-relevant costs or to exclude any relevant costs will result in management basing their decision on misleading information and ultimately to poor decisions being taken. Relevant costs and benefits only deal with the quantitative aspects of decisions. The qualitative aspects of decisions are of equal importance to the quantitative and no decision should be made in practice without full consideration being given to both aspects. Identifying relevant and irrelevant costs: The identification of relevant and non-relevant costs in various decision-making situations is based primarily on common sense and the knowledge of the decision maker of the area in which the decision is being made. Armed with these two tools you should be able to sift through all the information that is available in respect of any decision and extract those costs (and benefits) which are appropriate to the decision at hand. In identifying relevant costs for various decisions, it may find that some costs not included in the normal accounting records of an enterprise are relevant and some costs included in such records are non-relevant. It is important that there is a substantial difference between recorded accounting costs and relevant costs for decision making, and while the latter may be recorded in the former this is not always the case. Accounting records are used to record the incidence of actual costs and revenues as they arise. Decisions, on the other hand, are based only on the relevant costs and benefits appropriate to each decision while the decision is being made. This point is particularly appropriate when you come to examine opportunity costs and sunk costs that are dealt with below. In practice, you may also find that the information presented in respect of a decision does not include all the relevant costs appropriate to the decision but the identification of this omission is very difficult unless you are familiar with the area in which the decision is being made. Exercise The more common types of costs which you will meet when evaluating different decisions are incremental, non-incremental and spare capacity costs. Are these likely to be relevant or non-relevant? Suggested Solution Incremental costs: An incremental cost can be defined as a cost which is specifically incurred by following a course of action and which is avoidable if such action is not taken. Incremental costs are, by definition, relevant costs because they are directly affected by the decision (i.e. they will be incurred if the decision goes ahead and they will not be incurred if the decision is scrapped). For example, if an enterprise is deciding whether or not to accept a special order for its product, the extra variable costs (i.e. number of units in special order x variable cost per unit) which would be incurred in filling the order are an incremental cost because they would not be incurred if the special order were to be rejected. Non-incremental costs: These are costs which will not be affected by the decision at hand. Non-incremental costs are non-relevant costs because they are not related to the decision at hand (i.e. non-incremental costs stay the same no matter what decision is taken). An example of non-incremental costs would be fixed costs which by their very nature should not be affected by decisions (at least in the short term). If, however, a decision gives rise to a specific increase in fixed costs then the increase in fixed costs would be an incremental and, hence, relevant cost. For example, in a decision on whether to extend the factory floor area of an enterprise, the extra rent to be incurred would be a relevant cost for that decision. Spare capacity costs: Because of the recent advancements in manufacturing technology most enterprises have greatly increased their efficiency and as a result are often operating at below full capacity. Operating with spare capacity can have a significant impact on the relevant costs for any short-term production decision the management of such an enterprise might have to make. If spare capacity exists in an enterprise, some costs which are generally considered incremental may in fact be non-incremental and thus, non-relevant, in the short term. For example, if an enterprise is operating at less than full capacity then its work force is probably underutilized. If it is the policy of the enterprise to maintain the level of its work force in the short term, until activity increases, then the labour cost of this work force would be a non-relevant cost for a decision on whether to accept or reject a once-off special order. The labour cost is non-relevant because the wages will have to be paid whether the order is accepted or not. If the special order involved and element of overtime then the cost of such overtime would of course be a relevant cost (as it is an incremental cost) for the decision. Two further types of costs that have to be considered are opportunity costs and sunk costs. Opportunity costs: An opportunity cost is a level of profit or benefit foregone by the pursuit of a particular course of action. In other words, it is the value of an option, which cannot be taken as a result of following a different option. For example, if an enterprise has a quantity of raw material in stock which cost $7 per kg and it plans to use this material in the filling of a special order then you would normally incorporate $7 per kg as part of your cost calculations for filling the order. If, however, this quantity of material could be resold without further processing for $8 per kg, then the opportunity cost of using this material in the special order is $8 per kg; by filling the order you forego the $8 per kg which was available for a straight sale of the material. Opportunity costs are, therefore, the real economic costs of taking one course of action as opposed to another. In the above decision-making situation it is the opportunity cost which is the relevant cost and, hence, the cost which should be incorporated into your cost-versus-benefit analysis. It is because the loss of the $8 per kg is directly related to the filling of the order and the opportunity cost is greater than the book cost. Opportunity costs are relevant costs for a decision only when they exceed the costs of the same item in the option to the decision under consideration. You may find the idea of opportunity costs difficult to grasp at first because they are notional costs, which may never be included in the books and records of an enterprise. They are, however, relevant in certain decision-making situation and you must bear in mind the fact that they exist when assessing any such situations. Sunk costs: a sunk cost is a cost that has already been incurred and cannot be altered by any future decision. If sunk costs are not affected by a decision then they must be non-relevant costs for decision-making purposes. Common examples of sunk costs are market research costs and development expenditure incurred by enterprises in getting a product or service ready for sale. The final decision on whether to launch the product or service would regard these costs as sunk (i.e. irrecoverable) and thus, not incorporate them into the launch decision. Sunk costs are the opposite to opportunity costs in that they are not incorporated in the decision making process even though they have already been recorded in the books and records of the enterprise. Exercise (a) An enterprise is considering replacing its professional legal advisers with its own newly trained personnel. The relevant personnel are currently employed in the secretarial department of the enterprise and will receive no pay increase when taking up their new responsibilities. They will also be required to continue to perform their old duties. The current annual salary bill of these employees amounts to $100,000. Is the $100,000 a relevant cost in the decision on whether to replace the professional advisers? (b) An enterprise is considering the upgrading of its computer system. The upgrading would result in the annual maintenance contract fee charged by the suppliers rising from $30,000 to $40,000. Is the maintenance fee a relevant cost to the upgrading decision? Briefly explain your reasoning. (c) The relevant cost of X in the filling of the special order is nil. The cost of the 200 kg of X in stock is a sunk cost and thus non-relevant. This is so due to the fact that no amount of the purchase price appears to be recoverable through either a straight sale of the material or by incorporating X in the manufacture of a product (other than the special order) which could then be sold by the enterprise. Evaluating decisions involving relevant and non-relevant costs It is observed that two task is to be performing before making final decision: Evaluate the options in the decision on a monetary basis using cost versus benefit analysis. Take account of the qualitative factors associated with each option in the decision. The performance of the first task is dealt with in this section. Performance of the second task is influenced by experience and common sense. Nearly all decisions will ever make will involve some relevant and non-relevant costs. As stated earlier the hardest part of the evaluation process will be the identification of the relevant costs for the decision at hand. This identification is often required from a plethora of information that you will have to carefully sift through to ensure the completeness of your evaluation. Once the relevant costs are identified for each option you simply perform a cost versus benefit analysis for each option and select the one that results in the greatest gain or least cost to the enterprise. Dont forget that, in practice, qualitative factors can result in a different option being selected than that suggested by the quantitative evaluation. Exercise The local authority of a small town maintains a theatre and arts centre for the use of a local repertory company, other visiting groups and exhibitions. Management decisions are taken by a committee which meets regularly to review the accounts and plan the use of the facilities. The theatre employs a full-time staff and a number of artists at costs of $4,800 and $17,600 per month respectively. They mount a new production every month for 20 performances. Other monthly expenditure of the theatre is as follows: $ Costumes 2,800 Scenery 1,650 Heat and light 5,150 Apportionment of administration costs of local authority 8,000 Casual staff 1,760 Refreshments 1,180 On average the theatre is half full for the performances of the repertory company. The capacity and seat prices in the theatre are: 200 seats at $6 each 500 seats at $4 each 300 seats at $3 each In addition, the theatre sells refreshments during the performances for $3,880 per month. Programme sales cover their costs but advertising in the programme generates $3,360. The management committee has received proposals from a popular touring group to take over the theatre for one month (25 performances). The group is prepared to pay half of their ticket income for the booking. They expect to fill the theatre for 10 nights and achieve two-thirds full on the remaining 15 nights. The prices charged are 50 cents less than those normally applied in the theatre. The local authority will pay for heat and light costs and will still honour the contracts of all artists and pay full-time employees who will sell refreshments and programmes, etc. The committee does not expect any change in the level of refreshments or programme sales if they agree to this booking. Note: The committee includes allocated costs when making profit calculations. They assume occupancy applies equally across all seat prices. On financial grounds should the management committee agree to the approach from the touring group? Suggested Solution To make a decision on the use of the theatre for one month the committee would calculate the relevant cost or benefit of accepting the tour groups offer as opposed to continuing as is (i.e. with the repertory company). Relevant benefits Costs saved with touring group: $ Costumes 2,800 Scenery 1,650 Casual staff 1,760 Relevant benefits 6,210 Relevant costs Decrease in revenue with touring group: Revenue with repertory company 200 x $6 1,200 500 x $4 2,000 300 x $3 900 4,100 $4,100 x  ½ x 20 41,000 Revenue with touring company 200 x $5.5 1,100 500 x $3.5 1,750 300 x $2.5 750 3,600 ($3,600 x 10) + ($3,600 x 15 x 2/3) = 72,000 Half kept by touring company leaving, 36,000 Relevant costs (41,000 36,000) 5,000 Net relevant benefit (6,210 5,000) 1,210 Therefore, the committee should accept the touring companys offer as it results in a net benefit to the theatre of $1,210 for that month. Non-relevant costs were full time salaries, heat and light, apportionment of administration costs and refreshments. Re non-relevant benefits were refreshment sales and advertising revenue. All of the above were non-relevant because they were unaffected by the decision (i.e. they were the same whether the repertory or the touring company occupied the theatre for the month). The qualitative factors that might apply to this decision include: The desirability of offering a range of activities in the theatre and thus to cater for a wider audience fulfils an important social role. The opinions of the artists who are employed by the theatre should be consulted. They may welcome some months for rehearsal or personal development. But if this were regular, the more talented people who were in demand may seek opportunities elsewhere. A different number of performances may have implications for predicted cost levels and the accuracy of the theatre occupancy predictions should be confirmed. Exercise Lombard Ltd. has been offered a contract for which there is available production capacity. The contract is for 20,000 items, manufactured by an intricate assembly operation, to be produced and delivered in the next financial year at a price of $80 each. The specification is as follows: Assembly labour 4 hours Component X 4 units Component Y 3 units There would also be the need to hire equipment which would increase next years fixed overheads by $200,000. The assembly is a highly skilled operation and the work force is currently under-utilized. It is company policy to retain this work force on full pay in anticipation of high demand, in a few years time, for a new product currently being developed. In the meantime, all non-productive time (about 150,000 hours per annum) is charged to fixed production overhead at a current rate of pay of $5 per hour. Component X is used in a number of other sub-assemblies produced by the company. It is readily available. A small stock is held and replenished regularly. Component Y was a special purchase in anticipation of an order which did not materialize. It is, therefore, surplus to requirements and the 100,000 units which are in stock may have to be sold at a loss. An estimate of alternative values for components X and Y provided by the material planning department are: X Y $ per unit $ per unit Book value 4 10 Replacement cost 5 11 Net realizable value 3 8 Overhead costs are applied on a labour hour basis. Variable overhead is $2 per hour worked. Provisionally, fixed overheads, before the contract was envisaged, were budgeted next year at $3,560,000 for productive direct labour hours of 1,040,000. There is sufficient time available to revise the budgeted overhead rate. Analyze the information in order to advise Lombard Ltd. on the desirability of the contract and briefly explain your reasoning. Suggested solution Advice on the contract will be based on the relevant costs or incremental costs incurred for the contract using the values provided in the question. $ per unit Labour: 4 hours x 0 0 Component X: 4 units x $5 20 Component Y: 3 units x $8 24 Variable overhead: 4 x $2 8 Relevant cost per unit 52 Total relevant cost = ($52 x 20,000) + $200,000 = $1,240,000 Revenue = $80 x 20,000 = $1,600,000 A surplus of revenue over costs of $360,000 is revealed so the contract would appear to be attractive. The recommendation is based on the following reasoning: Labour will be paid anyway as non-productive time so the incremental cost is zero. Component X will be replenished at the current replacement cost. Component Y is costed at its opportunity cost, that is, what could be obtained if sold at its disposable or realizable value. It is already in stock and has no alternative use. Variable overhead is incurred in relation to the direct labour hours worked. The only incremental fixed overhead is $200,000. The remainder is common and unavoidable in all situations. Advantages and disadvantages of Activity Base Costing Advantages of an Activity Based Costing System: à ¢Ã¢â€š ¬Ã‚ ¢The first and most important advantage is the accuracy in the process of costing with regards to the product line, the end-users of the product, the stock-keeping units employed by the management and the channel and category which streamline the flow of the product from the producer to the end user. à ¢Ã¢â€š ¬Ã‚ ¢This system better assists in the process of understanding the concept of overhead costs i.e. the allocation of common business resources as they are used by specific product lines and their relation to specific cost driver. à ¢Ã¢â€š ¬Ã‚ ¢The system is easy to understand and interpret is it is accessible, useable and practically implement able across all norms of business set-ups. à ¢Ã¢â€š ¬Ã‚ ¢This process uses unitary cost, or marginal cost as the computation base in contrast to the traditional cost accounting methods which employ total cost. à ¢Ã¢â€š ¬Ã‚ ¢The system works exceptionally well will quality improvement and up gradation programs e.g. Six Sigma à ¢Ã¢â€š ¬Ã‚ ¢This system is particularly helpful in identifying and ear-marking some of the matters business activities which are a burden or stress on the business i.e. wasteful or non value adding services. à ¢Ã¢â€š ¬Ã‚ ¢The system also works exceptionally with performance management systems which are employed by most human resource departments in contemporary businesses. à ¢Ã¢â€š ¬Ã‚ ¢This process allows companies to implement costing strategies across another diagonal of the firm as business processes, supply chains and value addition channels are ably and optimally analyzed in this process. à ¢Ã¢â€š ¬Ã‚ ¢This system mimics the actual business process as the appropriation of common pool resources takes place in the same way as common resources are used in the business. à ¢Ã¢â€š ¬Ã‚ ¢This system aids in the process of benchmarking which is an integral part of the quality control system. Disadvantages of an Activity Based Costing System: à ¢Ã¢â€š ¬Ã‚ ¢Data collection process for this system is very time consuming. à ¢Ã¢â€š ¬Ã‚ ¢The capital expenditure on the activity based system and its subsequent running costs can be a road block for firms. à ¢Ã¢â€š ¬Ã‚ ¢The system is very transparent which some managers would not approve of as they would like to keep some things out of the view of the owners of the company. Technical Limitations: The major technical limitation that will be faced is testing the hypothesis in the real world. Testing the hypothesis whether ABC is a more appropriate accounting solution is certainly possible on paper but its desirable effects in the real world cannot be properly gauged unless it is directly implemented by companies operating in the world today and the analysis is conducted in a kinetic time mechanism. This is a major stumbling block for most organizations who are remain transfixed to their current accounting mechanism and dont want to change over to this new system, which despite its obvious benefits, seems to come a great switching or even multi-homing cost.

Friday, January 17, 2020

Acknowledging Sources Essay

For this entry created by the student, the student apparently misunderstood the source materials since although the source mentioned the roughness of the sport, the article that was used by the student as the primary source material did not directly state nor imply that the spectators are included in the roughness that occurs in hockey.   Also the student assumed that since the article mentioned that there were â€Å"built-in cooling-off periods† and â€Å"higher emotional temperature than [†¦] baseball or [†¦] football† (qtd. in McGrath 9), there was no cooling-off instances in the game of hockey (Spatt 475). 2.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Have the source ideas been acknowledged with sufficient and accurate documentation, according to MLA style?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The source ideas in this student’s essay were not sufficiently and accurately documented based on the MLA style.   This is evident in the lack of an in-text citation at the end of the paragraph of the student’s essay and thus committed an act of plagiarism.   According to Spatt, even if the writer may have used his or her own words in order to construct the paragraph, the ideas used by the student were that of McGrath (Spatt 475).   Without the ideas provided by McGrath in his article, the student would not have been able to create the said essay paragraph.   As such, credit and acknowledgement must be given to McGrath for his insights regarding the game of hockey (458-59). 3.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Have quotations from the source been indicated with quotation marks?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The student borrowed the term â€Å"cooling-off periods† (qtd. in McGrath 9) from the article that was used by the student from the source material without the use of quotation marks.   This was the second error of the student that could cause the essay work be classified as a plagiarized essay.   Not only did the student not acknowledge the source where the ideas for the essay were derived from, but also the student failed to acknowledge the exact wording used by the author of the source used by the student through the use of quotation marks (Spatt 459). Student Essay B 1.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Has the source been misquoted or misunderstood?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The student had misunderstood the context of the essay presented by McGrath in his article (Spatt 475).   Based on the essay that was constructed by the student, the reader of the essay would assume that the passionate emotional outbursts observed during hockey games were crucial in each hockey game (Spatt 475). 2.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Have the source ideas been acknowledged with sufficient and accurate documentation, according to MLA style?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Although the student acknowledged the author of the article from where the ideas for the essay were derived from, the student may have overdid the documentation.   Since the student already specified the name of the author whose ideas were used in the essay, the student did not need to use the name of the author in the in-text citation at the end of the paragraph.   The specification of the page number at the end of the essay paragraph would have sufficed (Spatt 469). Also, the student placed the in-text citation after a period ending the essay.   In creating in-text citation, this should be placed before the period except in instances when the parenthetical citation is located at the end of an indented quotation.   It is only when indented quotations are included in the essay where the end of the indented quotation should be ended first with a period and then the parenthetical citation is placed after the period.   This is because there are no quotation marks that would state the end of the indented quotation that was inserted in the essay (Spatt 469). 3.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Have quotations from the source been indicated with quotation marks?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As with the first essay, the student borrowed the exact wording from the article used as the source material for the essay.   In this case, the student failed to put the words â€Å"cult of toughness† (qtd. in McGrath 9) in quotation marks.   Although the student did include an in-text citation in the essay, according to Spatt, there are two things that the student must remember to prevent plagiarism.   The first is that the source of the ideas should be acknowledged in the form of in-text or parenthetical citations.   The second is that if the student or the writer would opt to use the exact words used by the author in the resource material, the student should also place these in quotation marks (459). Student Essay C 1.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Has the source been misquoted or misunderstood?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The student who created this essay did not misquote or send another meaning to the readers of his or her work apart from what the author of the resource material was trying to imply which was that although hockey was considered a rough sport, the roughness associated with this is embedded in the game similar to that of a ritual (Spatt 475-76). 2.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Have the source ideas been acknowledged with sufficient and accurate documentation, according to MLA style?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The student properly acknowledged the author and the main source from where he or she derived the ideas for the essay from.   Since the student already mentioned the name of the author of the article in the paragraph, the student only included the page number from where the article was located.   The student also stated the page number where the article was located before the period ending the sentence of the paragraph which is the correct placing for the parenthetical citation (Spatt 458-59). 3.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Have quotations from the source been indicated with quotation marks?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The student had accurately indicated various terms that he or she had used in the essay he or she constructed with the use of quotation marks in order to establish to his or her readers that the student is acknowledging not just the source where the ideas where taken from, but also acknowledging that some of the vocabulary and terminologies that the student used in the essay where also the terminologies and vocabulary that were derived from the article as well (Spatt 459). Student Essay D 1.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Has the source been misquoted or misunderstood?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The student who created this last essay was accurate in delivering the same idea that McGrath had (qtd. in Spatt 475) intended his article to relay to his readers. 2.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Have the source ideas been acknowledged with sufficient and accurate documentation, according to MLA style?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Although the student had acknowledged the source materials used for the essay using a parenthetical citation, the style that was used by the student for the in-text citation was incorrect.   The format to be used for using an in-text or parenthetical citation for the MLA style is to specify the last name of the author followed by the page number inside the parenthesis.   The last name of the author should not be separated from the page number using a comma.   Also, the page number should not be preceded by the letter â€Å"p† (Spatt 466-67). 3.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Have quotations from the source been indicated with quotation marks?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The student had specified quotations from the source with quotation marks.   However, there was only ones that needed to be placed in quotation marks which were the phrases â€Å"fistfights to routinely break out† (qtd. in Spatt 475) and â€Å"cult of toughness† (qtd. in Spatt 475) since these were direct quotations from the article written by McGrath.   The phrase â€Å"burn at a high emotional level† (Spatt 476) was a paraphrase done by the student from the original text from the article which was written as â€Å"burn at a much higher emotional temperature† (qtd. in Spatt 475).   This being the case, the student did not need to put this inside quotation marks. The phrase â€Å"ritualistic pushing† (Spatt 476) should have included three periods in between and after the words â€Å"ritualistic† and â€Å"pushing† because in the original article, there were additional words in between and after the two words.   The addition of three periods in between these two words would advise the readers that although this was a direct quotation from the article, the student left out some of the words in order to make the statement or the phrase more cohesive and as such be able to create a clear statement while ensuring that the ideas and thoughts of the author are acknowledge in order to prevent any possibility of plagiarism (Spatt 477). Works Cited Spatt, Brenda. Writing for Sources 7th ed. Boston: Bedford/St. Martin’s, 2007.

Thursday, January 9, 2020

High School Sophomore Math Curriculum and Course Study

The standards for mathematics education per grade vary by state, region, and country. Still, it is generally assumed that by the completion of the 10th grade, students should be able to grasp certain core concepts of math, which can be achieved by passing classes that include a complete curriculum of these skills. High School Sophomore Level Math Courses Some students may be on the fast track through their high school math education, already starting to take on the advanced challenges of Algebra II. The bare minimum requirements for graduating 10th grade includes an understanding of consumer maths, number systems, measurements and ratios, geometric shapes and calculations, rational numbers and polynomials, and how to solve for the variables of Algebra II. All students are expected to understand these concepts at this level. In most schools in the United States, students may choose between several learning tracks to complete the prerequisite four math credits needed to graduate High School. Math classes build upon each other, so each subject must be completed in the order they are presented: Pre-Algebra (for remedial students), Algebra I, Algebra II, Geometry, Pre-Calculus, and Calculus. Students must reach at least Algebra I before completing 10th grade. Different Learning Tracks for High School Mathematics Every high school in America does not operate in the same way, but most offer the same list of mathematics courses that sophomores in high school can take in order to graduate. Depending on the individual students proficiency in the subject, he or she can take the expedited, normal, or remedial courses for learning mathematics. In the advanced track, students are expected to take Algebra I in the eighth grade, allowing them to start Geometry in ninth grade, and take Algebra II in the 10th. Meanwhile, students in the normal track start Algebra I in ninth grade, and typically take either Geometry or Algebra II in 10th grade, depending on the school districts standards for math education. For students who struggle with math comprehension, most schools also offer a remedial track that still covers all of the basic concepts students must comprehend to graduate high school. However, instead of starting high school with Algebra I, these students take Pre-Algebra in ninth grade, Algebra I in 10th, Geometry in 11th, and Algebra II senior year. Core Concepts Every 10th-grade Graduate Should Grasp No matter which education track they are on—or whether or not they were enrolled in Geometry, Algebra I, or Algebra II—students graduating the 10th grade are expected to master certain mathematics skills and core concepts before heading into their sophomore years. Proficiency must be displayed with budgeting and tax calculations, complex number systems and problem-solving, theorems and measurements, shapes and graphing on coordinate planes, calculating variables and quadratic functions, and analyzing data sets and algorithms. Students should use appropriate mathematical language and symbols in all problem-solving situations, and be able to investigate problems by utilizing complex number systems and illustrating interrelationships of sets of numbers. Additionally, students should be able to recall and use primary trigonometric ratios and mathematical theorems like the Pythagorean to solve for measurements of line segments, rays, lines, bisectors, medians, and angles. In terms of geometry and trigonometry, students should also problem-solve, identify, and understand common properties of triangles, special quadrilaterals, and n-gons, including the sine, cosine, and tangent ratios. Additionally, they should be able to apply  Analytic Geometry to solve problems involving the intersection of two straight lines, and verify geometric properties of triangles and quadrilaterals. For Algebra, students should be able to add, subtract, multiply and divide rational numbers and polynomials,  Ã¢â‚¬â€¹solve quadratic equations and problems involving quadratic functions. Furthermore, sophomores must be able to understand, represent, and analyze relationships using tables, verbal rules, equations, and graphs. Finally, 10th graders must be able to solve problems that involve variable quantities with expressions, equations, inequalities, and matrices.

Wednesday, January 1, 2020

The Kite Runner By Khaled Hosseini - 1621 Words

Throughout time, there have been innumerable poems, short stories, novels, etc. that have left lasting impressions on the literary world. Many have been deemed classics or even received prizes honoring the authenticity and brilliance in their writing. On the other hand, some have not been proclaimed as classics and we beg to differ. I have read many classics and to me, a work is worthy to be deemed a classic if it is timeless. Timeless meaning that no matter by whom, where, when the work is read it still evokes the same feelings, perceptions, and lessons. They also provide insight to a culture, society, religion, country, etc. that we wouldn’t typically have from the outside looking in. They counteract the stereotypes that outsiders procreate of something that they have never intimately experienced. Keeping that in mind, my classical nomination is the Bestseller The Kite Runner by Khaled Hosseini. Hosseini wrote this historical novel in 2001 while completing his residency at C edars-Sinai Medical Center in Los Angeles, California. Much of the historical content was based off his childhood experiences living in Afghanistan. He was born to a father who was a diplomat in the Afghan Foreign Ministry and a mother who taught Farsi at a high school (Interview.) The family moved from Afghanistan to Paris because of the communist invasion of the Soviet Army. They later were granted asylum in America where Khaled completed high school and college and began his work in theShow MoreRelatedThe Kite Runner, by Khaled Hosseini883 Words   |  4 Pagesregret from past encounters and usually feel guilty and bitter about the situation. The Kite Runner, by Khaled Hosseini, revolves around the theme of redemption. Redemption can be used as a cure for guilt. Throughout the novel, the author shows that redemption requires some sort of sacrifice and the only way that is possible is if you can forgive yourself from the mistakes you have made in the past. Khaled Hosseini effecti vely portrays redemption through motifs such as rape, irony and flashbacks, symbolismRead MoreThe Kite Runner By Khaled Hosseini1651 Words   |  7 Pages  Ã‚  Ã‚   The novel â€Å"The Kite Runner† by Khaled Hosseini describes the life of a boy, Amir. Amir’s best friend and brother (although that part isn’t known until towards the end), Hassan, plays a major role in Amir’s life and how he grows up. Hosseini portrays many sacrifices that are made by Hassan and Amir. Additionally, Amir seeks redemption throughout much of the novel. By using first person point of view, readers are able to connect with Amir and understand his pain and yearning for a way to be redeemedRead MoreThe Kite Runner By Khaled Hosseini1655 Words   |  7 PagesSarah Singer Major Works Data Form Title: The Kite Runner Author: Khaled Hosseini Date of Publication: 2003 Genre: Historical Fiction Historical information about the period of publication: Since the September 11th attacks in 2001, the United States has been at war with Afghanistan. Their goals were to remove the Taliban, track down those in charge of the attacks, and destroy Al-Qaeda. Biographical information about the author: Khaled Hosseini was born in Kabul, Afghanistan, in 1965. HIs motherRead MoreThe Kite Runner by Khaled Hosseini1098 Words   |  5 PagesIn The Kite Runner by Khaled Hosseini, we learn a lot about Amir the main character, and Hassan his servant/brother. In the beginning Hassan and Amir’s relationship was one of brotherly love despite the fact that Hassan was a Hazara and Amir a Pashtun. Back in the 1970’s race and religion played a big part in Kabul and these two races were not suppose to have relationships unless it was owner (Pashtun) and servant (Hazara). Baba Amir’s father had an affair with Hassan’s mother, but it was kept aRead MoreThe Kite Runner by Khaled Hosseini1313 Words   |  5 Pagesis not unique to just J.K. Rowling. Khaled Hosseini also incorporates life experiences into some of his novels. A prime example of this is The Kite Runner. The storyline of this novel reflects his past to create a journey of a young Afghanistan boy, whose name is Amir. This boy changes drastically throughout his lifetime from a close minded, considerably arrogant boy to an open hearted and minded man. This emotional and mental trip is partially based on Khaled Hosseini’s own life. Throughout Hosseini’sRead MoreThe Kite Runner By Khaled Hosseini1908 Words   |  8 Pages​In the novel, â€Å"The Kite Runner†, written by Khaled Hosseini, was taken place in Afghanistan during the 1970’s to the year of 2002. Many historical events happened during this time period and Hosseini portrayed it into his novel. Kabul, the capitol of Afghanistan, was a free, living area for many Afghanistan families to enjoy the life they were given. Until one day, Afghanistan was then taken over and attacked. In the novel, Amir, the protagonist, must redeem himself and the history behind his actionsRead MoreThe Kite Runner By Khaled Hosseini1050 Words   |  5 Pagesâ€Å"There is a way to be good again.† (Hosseini 334). This quote given by Rahim Khan to Amir holds a great amount of force and symbolism. In theory, this quote symbolizes the beginning of Amir’s path to redemption. The eye-opening Kite Runner by Khaled Hosseini tells about the struggles of Afghanistan before and during the Taliban, and one’s struggle for redemption and acceptance. With regards to the opening quote, some see Amir’s actions as selfish. However, others may believe that Amir truly changedRead MoreThe Kite Runner By Khaled Hosseini1583 Words   |  7 Pagesnovel the Kite Runner by Khaled Hosseini, Amir, the main character, shares his thoughts and actions due to his poor decisions. The problems he encountered were all because of the sin committed in his youth. His sins taunted the beginning of his life and gave him a troublesome memory full of guilt. As the novel continued, Amir attempted to disengage the memory of his sin and forget about it. Amir then faced the long bumpy road to redemption. Khaled Hosseini’s novel the Kite Runner is about sinRead MoreThe Kite Runner, by Khaled Hosseini871 Words   |  4 Pagesthat person is trying to fix that mistake. This also applies to the novel The Kite Runner. The story revolves around the main character Amir, and his childhood friend, Hassan. After Amir came to America with Baba, his father, he still regrets the things he had done to his childhood friend. He left Hassan getting raped by Assef in a small alley in 1975. Thereafter, Amir always feel regret and seeks for redemption. Hosseini -the author, argues that redemption can be achieved by helping others, teachRead MoreThe Kite Runner By Khaled Hosseini3402 Words   |  14 Pagestitle â€Å"The Kite Runner† is symbolic as fighting kites and the kite runnings are impacting moments in the novel. Hassan was the best kite runner in Kabul, if not the whole country, after Amir won the kite fighting the running of that last blue kite triggered the monumental changes for Amir. For the beginning of the story the kite running was associated with Hassan’s rape and Amir’s grief. As kites appear throughout the story, they begin Amir’s story and also end it. Amir flying the kite with Sohrab