All of the psychoanalyst Essay Example for Free

All of the psychoanalyst Essay Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that  their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the  childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that  their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the  childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that  their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the  childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that  their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the  childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial. Psychoanalytic – Freud- Psychoanalytical theory was formulated by Freud based on how the human mind functions. He believed that there were factors outside of the individual person’s awareness (unconscious thoughts, feelings and experiences) that influence their emotions, behaviour and actions, and that their past experiences, and their future. The Psychoanalytical Theory highlights the importance of the unconscious mental processes and childhood development issues as they relate to childish impulses, childish wishes, juvenile desires and the anxiety of reality. The Psychoanalytical Theory is also based on the idea that a person’s personality is formed throughout the childhood years, that children go through certain stages at certain points of their childhood and depending on how well the child copes with each of these stages, their adult personality will be affected. This influences current practise as Freud’s observations into the link between our unconscious actions and our mind are still seen as beneficial.

Growing Up in the Poem Death of a Naturalist Essay -- Seamus Haney

'Death of a Naturalist' is concerned with growing up and loss of innocence. The poet vividly describes a childhood experience that precipitates a change in the boy from the receptive and protected innocence of childhood to the fear and uncertainty of adolescence. Haney organizes his poem in two sections, corresponding to the change in the boy. By showing that this change is linked with education and learning, Haney is concerned with the inevitability of the progression from innocence to experience, concerned with the transformation from the unquestioning child to the reflective adult. The poem is set out in two sections of blank verse (rhymed iambic pentameter lines). The poem opens with an evocation of a summer landscape which has the immediacy of an actual childhood experience. There is also a sense of exploration in ?in the heart/Of the town land,? which is consistent with the idea of learning and exploration inevitably leading to discovery and the troubled awareness of experience. To achieve this Haney not only recreates the atmosphere of the flax-dam with accuracy and authenticity, but the diction is carefully chosen to create the effect of childlike innocence and naivety. The child?s natural speaking voice comes across in line 8, ?But best of all?. The vividness of his description is achieved through Haney use of images loaded with words that lengthen the vowels and have a certain weightiness in their consonants, ?green and heavy-headed Flax had rotted there, weighted down by huge sods.? The sound of the insects which, ?Wove a strong gauze of sound around the smell? is conveyed by the ?s? and ?z? sounds but also, importantly, acts like a bandage preventing the spread of decay. The images of decay, ?festered?, ?rot... ...bellied? and ?coarse croaking? remind us that the boy himself is going through changes. Leaving behind the receptive innocence of childhood and a feeling of being at ease with the natural world (the death of a naturalist of the title), the language of the second section expresses the boy's sense of distaste and fear for the physicality and sexuality of adolescence that he is now beginning to experience. The poem recreates and examines the moment of the child's confrontation with the fact that life is not what it seems. The experience transforms the boy's perception of the world. No longer is it a place for unquestioning sensuous delight. It is a dynamic world of uncertainty. The success of the poem derives from the effective way Haney builds up a totally convincing account of a childhood experience that deals with the excitement, pain and confusion of growing up.

Nursing Home Abuse and Neglect

Research has shown that nursing home abuse is prevalent all across the United States. Nursing home abuse and neglect is an issue that continues to haunt the elderly population. One third of the 1,600 nursing homes in the United States have been cited for abuse (Whitaker, 2001). According to Hooyman & Kiyak (2005) neglect is defined as caregiver not providing goods and services necessary to avoid physical harm or mental anguish. According to Pillemer (1988) elderly abuse is synonymous to maltreatment, which is defined as deviance from socially accepted standards (legal or regulatory) for management of the interpersonal process, carried out with the intent to harm the patient. This being said I still feel that it is something in which the general public is unaware. Moreover, what makes this issue even more tragic is that it is something that can be prevented. I feel that stopping the abuse from spreading lies in the hands of the family and friends of the elderly individual. The prevention begins at the first moment a nursing home is researched and visited. I think too often people do not ask the right questions and do not have enough knowledge to identify the signs related to abuse. It may be difficult to spot signs of abuse, however, because people tend to define abuse as different things. Signs are defined as the physical evidence able to be seen by others and symptoms are what the victim reports to others (not observable measures). Unfortunately, staff that are the abusers usually use excuses such as the victim is clumsy or accident prone when accused of being negligent. These same staff members have been found to be angry and rough with the residents on a regular basis (NHARC, 2006). According to Nursing Home Abuse Resource Center (2006) frequent visits to the emergency room coupled with unusual bruises in locations such as chest, abdomen, neck and thighs are hard to find yet still are important signs that the elder is being abused. I believe the best solution to this problem is for communities to make information about all nursing homes known for public consumption. Instead of people having to research many different nursing homes on the internet, or looking up phone numbers and calling each one individually, I believe it would be beneficial for the community to make some sort of brochure with information about all of the nursing homes in the area. This would obviously not give statistics on how many cases of neglect or abuse a said nursing home has had, but I do believe it would be a helping starting point. The brochure should have information such as the statistics of staff to patients, services offered, reviews and comments from past and present residents and families’, and general information about each institution. It would also be beneficial to offer the website information leading to websites which grade nursing homes, giving tips on how to read and understand the information given. The obvious drawback of my plan is that it may be unlikely nursing homes would agree to have this information printed side by side with other nursing homes for comparison. They may also not want their bad news aired for the public to know, so they may not want information pertaining to informational websites posted for people to find out about. I think the benefits of this would be that friends and families’ of people moving into nursing homes would be given ample information to get them started in the right direction. They would be given the opportunity to compare many nursing homes, and also given information showing them how to further research each place to find out more statistics. Some unanticipated consequences of this may simply be the reactions of the community and residents in said nursing homes. The community may think it is a good idea and warm up to it easily, or the community may appalled by the information they find out and cause problems for everyone. I think it is important for everyone to be aware of the problem of nursing home abuse and neglect, but giving people the power to find out such things may cause problems that never would have surfaced if they remained ignorant. Sometimes, knowledge is power; sometimes, it is fuel to the fire

Costs and Direct Labor - 748 Words

1. What is the competitive environment of ETO? ETO, Electronic Testing Operations, provides centralized testing for electronic components such as integrated circuits. Because low-technology outside laboratories were often cheaper, expecially on larger lots, due to no engineering part, ETO has to shift from simple inspection services to more technically sophisticated services. 2. Describe the existing cost system and calculate the cost of the 5 components in the case. What is wrong with the existing cost system? The existing cost system measures direct labour and overhead. Overhead is grouped into a single cost pool that includes overhead costs associated with each of the testing rooms as well as the engineering overhead costs†¦show more content†¦Direct Labor Overhead 1 Machine hours (h) Overhead 2 Total cost (direct labor) (20%) (machine hours) ($80/h) ICA $917 $183 18,5 $1.480 $2.580 ICB $2.051 $410 40 $3.200 $5.661 Capacitor $1.094 $219 7,5 $600 $1.913 Amplifier $525 $105 5 $400 $1.030 Diode $519 $104 12 $960 $1.583 4. Describe the cost system proposed by the consultant and calculate the cost of the 5 components in the case. The cost system proposed by the consultant consists of a three-allocation-pool system utilizing separate cost centers for each test room and a common technical and administrative pool. Overhead costs are allocated on a machine-hour basis, technical and administrative costs are charged per direct labor dollar. Direct Labor Overhead 1 Machine hours Machine hours Overhead 2 Overhead 3 Total cost (direct labor) (20%) Main room (h) Mechanical room (h) (Main room) (Mech. room) ICA $917 $183 8,5 10,0 $538 $1.126 $2.765 ICB $2.051 $410 14,0 26,0 $887 $2.928 $6.276 Capacitor $1.094 $219 3,0 4,5 $190 $507 $2.010 Amplifier $525 $105 4,0 1,0 $253 $113 $996 Diode $519 $104 7,0 5,0 $443 $563 $1.629 The machine hour rate for the main room was calculated by dividing the test room overhead costs through the machine hours of the main test room: $ 2.103.116 / 33201h = $ 63,34/h. We did the same for the mechanical room. $ 1.926.263 / 17103h = $ 112,63/h. The calculated machine hour rate number was then multiplied with the used machineShow MoreRelatedCosts and Direct Labor Cost1308 Words   |  6 Pagesfollowing data have been recorded for recently completed Job 501 on its job cost sheet. Direct materials cost was $3,067. A total of 30 direct labor-hours and 104 machine-hours were worked on the job. The direct labor wage rate is $12 per labor-hour. The company applies manufacturing overhead on the basis of machinehours. The predetermined overhead rate is $11 per machine-hour. The total cost for the job on its job cost sheet would be: A. $4,571 B. $3,757 C. $3,090 D. $3,427 Applied manufacturingRead MoreQuiz 1 solutions1331 Words   |  6 Pagesï » ¿The following costs were incurred in September: Direct materials $42,700 Direct labor $29,400 Manufacturing overhead $27,300 Selling expenses $23,600 Administrative expenses $33,700 Conversion costs during the month totaled: → $56,700 $70,000 $72,100 $156,700 Conversion cost = Direct labor + Manufacturing overhead = $29,400 + $27,300 In September direct labor was 25% of conversion cost. If the manufacturing overhead for the month was $108,750 and the direct materials cost was $25,800Read MoreMini Case1561 Words   |  7 Pagesdrums:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  WVD Drums  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Selling price per drum  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  $149.00  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Cost per drum:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Direct materials  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  $52.10  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  52.10  Ã‚  Ã‚  Ã‚  Ã‚   Direct labor ($18 per hour)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  3.60  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  3.60  Ã‚  Ã‚  Ã‚  Ã‚   Manufacturing overhead  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  4.50  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  4Read MoreEssay about Assignment 4 Analysis of Direct Cos ts1241 Words   |  5 Pages Running head: ANALYSIS OF DIRECT COSTS Friday, August 22, 2014 Analysis of Direct Costs Kristin Velix Professor Bartillomo Strayer University Introduction Developing and building a drone is one thing while developing a navigation system is completely another aspect. A drone can be considered a toy without a well-engineered design and functional navigation system. The navigation system is mainly used to give commands to the drone to undertake actions that areRead MoreCosts and Manufacturing Overhead1155 Words   |  5 PagesConstruction assembles residential houses. It uses a job-costing system with two direct-cost categories (direct materials and direct labor) and one indirect-cost pool (assembly support). Direct labor-hours is the allocation base for assembly support costs. In December 2010, Amesbury budgets 2011 assembly-support costs to be $8,300,000 and 2011 direct labor-hours to be 166,000. At the end of 2011, Amesbury is comparing the costs of several jobs that were started and completed in 2011. Laguna ModelRead MoreAcc3320-Final Exam Essay1664 Words   |  7 Pages xxxxx ACC3320 Accounting for Decision Making Final Exam 1.  Riggs Enterprises flexible budget cost formula for indirect materials, a variable cost, is $0.45 per unit of output. If the companys performance report for last month shows a $90 favorable variance for indirect materials and if 8,700 units of output were produced last month, then the actual costs incurred for indirect materials for the month must have been:   A.  $4,005 B.  $3,915 C.  $3,825 D.  $3,735    2.  ChmielewskiRead MoreACC337 Review Questions 2 31496 Words   |  6 PagesTrue/False ____ 1. The cost management information system is primarily concerned with producing outputs for internal users using inputs and processes needed to satisfy management objectives. ____ 2. Cost assignment is one of the key processes of the cost accounting system. ____ 3. The three methods of cost assignment are direct tracing, driver tracing, and allocation. ____ 4. Intangible products are goods produced by converting raw material into finished products through the use of labor and capital inputsRead MoreSeligram Inc. 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ETO’s current cost system only factors in two of their cost components;† direct labor and burden† (Seligram, 1993Read MoreManagerial Accounting1054 Words   |  5 Pages400 Inventory 6/30/14 18,600 Cash 32,000 Direct Labor 139,250 Indirect Labor 24,460 Account Receivable 27,000 Instructions Prepare a cost of goods manufactured schedule (Assume all raw materials used were direct material) 1) Prepare an income statement through gross profit. 2) Prepare the current assets section of the balance sheet at June 30, 2014. CHAPTER 2 (Job Order Costing) P2-4A Agassi Company uses a job order cost system in each of its three manufacturing departments