Ethical Code Of Data Collection Essay

Ethical cipher is vital to each survey. inquiryers nowadays are obliged to follow the different estimable graves patterned and point by different institutions like government agencies, enquiry agencies and marketing associations disposed(p) to the different countries, societies and communities. This is the first thing lookers should take into consideration while create or designing enquiry materials. There are ethical enter enforcement bodies in almost all layers of our community from local institutions to the federal take, which has the bureau to control all the look related activities and their impact in the community. interrogation is highly affected and influenced by ethical labels.One of the major aims of the MRA ( market question Association) ethical inscribe is that while conducting research researchers should not act in such a way that it violates the general public laws which will dismiss heaps confidence against the entire research profession. The re search code of ethical motive is there to establish guidelines and principles to maneuver researchers to achieve the goals and objectives in a socially acceptable manner. Therefore, Marketing Research Association code of ethics guides researchers in almost all layers of their work from their research design grade of the research to the communication of findings of the research to the touch parties.Some of the principle elements of the MRA ethical codes include 1. People or the community should be involved as major participants in the all facets of the research. 2. Researchers should get written permission from the people in the community which will be involved in the research project. 3. All the resources (information collected from the community) are directassets of that community and thence researchers should overstep the findings of research to the community and those info should be returned to the community. 4. While publishing the research findings, the community or the p eople associated with the research should be involved in decision making process. 5. And finally, researchers should stag sure that the partners of the research (community) have agree to make information available to the publication.Above mentioned principles are the major pillars of the MRA ethical code of research. It provides the power to the community and provides the decision making ability to those who are the members or a part of the community. MRA ethical code of research has befit a key guiding principle of any research activity. How researchers design their research depends upon MRAs ethical codes of research, review, and regulation.Respect of the individual persons or participants privacy is the key focus of the research code. It is the degree of control which research participants have over the researchers nigh their have got information and how researchers deal with that information about participants. This code of ethics provides grievous bodily harm rights to the research participants about whether to figure in the research or not. In the next level, research code of ethics prioritized the maximization of the benefits of the research to the concerned partner, community or society. A survey result or the research does not always provide advantages or the benefits the community.Therefore, another ethical code of the researchers is to maximize the possible benefits of the research and minimize the harm of research or research findings to its participants or community. Researchers should always have a sense of judge towards its research. Researchers can never include all the members or elements of its target population, therefore while selecting the sample they should be non-discriminatory. By doing so, researchers not only do justice to the participants or the community but also maximize the chances of impartiality of the research findings.Another important issue of the research ethical code is the confidentiality of the information provide d by the research participants. Researchers are reasonable to provide highest level confidentiality of the entropy towards the participants. MRA research code of ethics makes sure that researchers provides complete confidentiality to its research participants unless the respondent or the participants of the research themselves waives their confidentiality.Besides these basic ethical codes of entropy collection, researchers should not falsify or omit collected selective information for any reason during the data collection process. And before collecting the data researchers should countersink the systems of data collection, time and date of data collection, sampling frame and method and sampling size and these predetermined methodologies are not subject to diversify without the permission of the research participants. Data collectors should not reveal the information about the thickening or sponsor to the participants during the data collection phase without seemly ascendance . If the respondent wants to know about the sponsor or the clients then the data collectors can only reveal the information only to respondent with the authorization to do so by the clients or sponsor.The data collectors are liable to protect the confidentiality regarding the business of the client without the express written consent of the client and without the necessary ground to do so. If the data collectors are conducting the secondary data collection then revealing the source of the data to their client is their prime responsibility and they should not present secondary data as primary election data to their clients or sponsor. If a respondent wants to withdraw or refused to participate in the middle of the data collection process then the data collectors or the researchers have no right to coerce them or make the cooperation obligatory by threatening them with anything.Researchers or the data collectors should always regard and protect the right to participate and right no t to participate in the research by the respondent at any time from scratch to the end of data collection. The result of the study or the collected data is the property of the clients or the sponsor therefore, researchers or the data collectors should not at any cost share the findings of the collected data to the third political party without the pre-consent of the clients or sponsor. Researchers are liable to follow the standard ethical code of data collections coordinated and enforced by the agencies like Marketing Research Association and federal agencies.ReferencesMarketing Research Association (2012). Retrieved on October 5, 2014 from www.mra-net.org Malhotra, N. K. (2010). Marketing Research an Applied Orientation (Sixth ed.). Upper Saddle River, NJ prentice Hall.

Balance Sheet and Inventory

Chapter 4 Discussion Questions 4-1. What argon the primary benefits and purposes of developing pro forma statements and a hard currency budget? The pro-forma pecuniary statements and specie budget enable the pixilated to conciliate its future level of plus indigences and the associated pay that forget be required. Further to a greater extent, oneness can path actual events against the humps.Bankers and other lenders also use these financial statements as a guide in trust decisions. 4-2. Explain how the collections and purchases schedules atomic number 18 related to the borrowing studys of the corpo proportionalityn. The collections and purchase schedules measure the speed at which dues are self-possessed and purchases are compensable.To the extent collections do not poke break through purchasing be and other financial requirements, the steadfastly mustiness look to borrowing to cover the shortage. 4-3. With inflation, what are the i mplications of using LIFO and first in first out entry methods? How do they act the appeal of practiseds exchange? LIFO account valuation assumes the latest purchased enrolment becomes part of the terms of goods sold, while the first in first out method assigns descent items that were purchased world-class to the cost of goods sold. In an inflationary environment, the LIFO method go out firmness of purpose in a higher cost of goods sold figure and one that more accurately matches the gross revenue dollars recorded at urrent dollars. 4-4. Explain the race between history turnover and purchasing needs. The more rapid the turnover of memorandum, the greater the need for purchase and replacement. Rapidly turning muniment makes for sanely greater ease in foreseeing future requirements and subordinates the cost of carrying history. 4-5. Rapid bodily growth in gross trades and boodle can cause financing problems. E choreate on this stat ement. Rapid growth in gross sales and do goods is often associated with rapid growth in asset commitment. A $100,000 accession in sales may cause a $50,000 increase in assets, with perhaps only $10,000 of the naked financing coming from moolahs. It is very seldom that incremental meshwork from sales expansion can meet new financing needs. 4-6. Discuss the advantage and disadvantage of level mathematical product schedules in firms with cyclical sales. Level production in a cyclical diligence has the advantage of allowing for the maintenance of a stable work force and trim inefficiencies caused by shutting down production during slow periods and accelerating work during crash production periods.A major drawback is that a queen-size stock of inventory may be accumulated during the slow sales period. This inventory may be expensive to finance, with an associated danger of obsolescence. 4-7. What conditions would help make a shareage-of- sales imagine almost as accurate as pro forma financial statements and interchange budgets? The per centum-of-sales look forward to is only as good as the functional family relationship of assets and liabilities to sales.To the extent that past relationships accurately depict the future, the portion-of-sales method forget take back values that reasonably epitomize the values derived through the pro-forma statements and the cash budget. Chapter 4 Problems 1. Eli Lilly is very excited because sales for his nursery and projectt caller-out are expected to double from $600,000 to $1,200,000 next division. Eli notes that salary assets (Assets Liabilities) will remain at 50 portion of sales. His firm will enjoy an 8 percent return on heart and soul sales.He will start the category with $120,000 in the bank and is bragging about the Jaguar and luxury townhouse he will buy. Does his optimistic outlook for his cash position appear to be correct? Compute his likel y cash balance or deficit for the end of the category. Start with root cash and subtract the asset buildup (equal to 50 percent of the sales increase) and add in profit. 1 ascendent Eli Lilly branch cash$120,000 Asset buildup(ccc,000)(1/2 ? $600,000) Profit 96,000(8% ? $1,200,000) destruction cash($84,000)Deficit No, he will actually end up with a negative cash balance. 2.In problem 1 if there had been no increase in sales and all other facts were the same, what would Elis decision cash balance be? What lesson do the examples in problems 1 and 2 illustrate? 4-2. resoluteness Eli Lilly (continued) etymon cash$120,000 No asset buildup Profit 48,000(8% ? $600,000) Ending cash$168,000 The lesson to be learned is that increased sales can increase the financing requirements and reduce cash even for a profitable firm. 3. Gibson Manufacturing Corp. expects to sell the quest estimate of wholes of steel cables at the outlays indicated under three different scenarios in the econom y.The probability of each outcome is indicated. What is the expected value of the total sales bump? caseProbability building blocksPrice A0. 20100$20 B0. 5018025 C0. 3021030 4-3. resolving Gibson Manufacturing Corporation (1) (2) (3) (4) (5) (6) Expected descend regard as Outcome Probability Units Price Value (2 ? 5) A . 20 100 $20 2,000 400 B . 50 180 $25 4,500 2,250 C . 0 210 $30 6,300 1,8900 radical expected value $4,540 4. The bothiance Corp. expects to sell the following number of unit of measurements of copper cables at the prices indicated, under three different scenarios in the economy. The probability of each outcome is indicated. What is the expected value of the total sales projection? OutcomeProbabilityUnitsPrice A0. 30200$15 B0. 5032030 C0. 2041040 4-4.Solution Alliance Corporation (1) (2) (3) (4) (5) (6) Expected native Value Outcome Probability Units Price Value (2 ? ) A . 30 200 $15 $3,000 900 B . 50 320 $30 9,600 4,800 C . 20 410 $40 16,400 3,280 entire expected value $8,980 . ER Medical Supplies had sales of 2,000 units at $160 per unit last year. The merchandising manager projects a 25 percent increase in unit volume this year with a 10 percent price increase. Returned merchandise will represent 5 percent of total sales. What is your net dollar sales projection for this year? 4-5. Solution ER Medical Supplies Unit volume 2,000 ? 1. 25 2,500 Price $160 ? . 10 $176 essence gross sales $440,000 Returns (6%) 22,000 sack gross revenue $418,000 6. Cyber Security Systems had sales of 3,000 units at $50 per unit last year.The marketing manager projects a 20 percent increase in unit volume sales this year with a 10 percent price increase. Returned merchandise will represent 6 percent of total sales. What is your net dollar sales projection for this year? 4-6. Solution Cyber Security Systems Unit volume 3,000 ? 1. 20 3,600 Price $50 ? 1. 10 ? 55 jibe gross revenue $198,000 Retur ns (6%) 11,880 Net Sales $186,120 7. Sales for Ross Pros Sports Equipment are expected to be 4,800 units for the coming calendar calendar calendar calendar calendar month.The keep family likes to maintain 10 percent of unit sales for each month in finishing inventory. parentage inventory is 300 units. How many units should the firm produce for the coming month? 4-7. Solution Ross Pros Sports Equipment + Projected sales 4,800 units + desire ending inventory 480 (10% ? ,800) blood line inventory 300 Units to be produced 4,980 8. Digitex, Inc. , had sales of 6,000 units in March.A 50 percent increase is expected in April. The company will maintain 5 percent of expected unit sales for April in ending inventory. number one inventory for April was 200 units. How many units should the company produce in April? 4-8. Solution Digitex, Inc. + Projected sales 9,000 units (6,000 ? 1. 5) + Desired ending inventory 450 units (5% ? ,000) scratch inventory 200 units Units to be produced 9,250 units 9. Hoover Electronics has solution inventory of 22,000 units, will sell 60,000 units for the coming month, and desires to reduce ending inventory to 30 percent of graduation exercise inventory. How many units should Hoover produce? 4-9. Solution Hoover Electronics + Projected sales 60,000 units + Desired ending inventory 6,600 (30% ? 22,000) first gear inventory 22,000 units Units to be produced 44,600 units 0. On declination 31 of last year, Barton stress Filters had in inventory 600 units of its product, which cost $28 per unit to produce. During January, the company produced 1,200 units at a cost of $32 per unit. Assuming Barton Air Filters sold 1,500 units in January, what was the cost of goods sold (assume FIFO inventory accounting)? 4-10. Solution Barton Air Filters make up of goods sold on 1,500 units nonagenarian inventory Quantity (Units) 600 be per unit $ 28 arrive $ 16,800 New inventory Q uantity (Units) 900 represent per unit $ 32 Total $28,800 Total exist of Goods sell $45,600 11. On celestial latitude 31 of last year, Wolfson Corporation had in inventory 400 units of its product, which cost $21 per unit to produce. During January, the company produced 800 units at a cost of $24 per unit. Assuming that Wolfson Corporation sold 700 units in January, what was the cost of goods sold (assume FIFO inventory accounting)? 4-11. Solution Wolfson Corporation address of goods sold on 700 units Old inventory Quantity (Units) 400 be per unit $ 21 Total $ 8,400 New inventory Quantity (Units) 300 Cost per unit $ 24 Total $ 7,200 Total Cost of Goods Sold $15,600 12.At the end of January, stinkpot Auto Parts had an inventory of 825 units, which cost $12 per unit to produce. During February the company produced 750 units at a cost of $16 per unit. If the firm sold 1,050 units in February, what was its cost of goods sold? a. Assume LIFO i nventory accounting. b. Assume FIFO inventory accounting. 4-12. Solution Lemon Auto Parts a. LIFO story Cost of goods sold on 1,050 units New inventory Quantity (Units) 750 Cost per unit $ 16 Total $12,000 Old inventory Quantity (Units) 300 Cost per unit $ 12 Total $ 3,600 Total Cost of Goods Sold $15,600 b. FIFO Accounting Cost of goods sold on 1,050 units Old inventory Quantity (Units) 825 Cost per unit $ 12 Total $ 9,900 New inventory Quantity (Units) 225 Cost per unit $ 16 Total $ 3,600 Total Cost of Goods Sold $15,600 13. Convex mechanized Supplies produces a product with the following be as of July 1, 2009 Material$ 6 Labor4 overhead 2 $12 Beginning inventory at these costs on July 1 was 5,000 units. From July 1 to declination 1, Convex produced 15,000 units. These units had a material cost of $10 per unit. The costs for labor and overhead were the same. Convex uses FIFO inventory accounting. Assuming that Convex sold 17,000 units during the last 6 months of the year at $20 each, what would gross profit be? What is the value of ending inventory? 4-13. Solution Convex Mechanical Supplies Sales (17,000 $20) $340,000 Cost of goods sold Old inventory Quantity (units) 5,000 Cost per unit $ 12 Total $ 60,000 New inventory Quantity (units) 12,000 Cost per unit $ 16 Total $192,000 Total cost of goods sold $252,000 swinish profit $ 88,000 Value of ending inventory Beginning inventory (5,000 ( $12) $ 60,000 + Total production (15,000 ( $16) $240,000 Total inventory available for sale $300,000 Cost of good sold $252,000 Ending inventory $ 48,000 or 3,000 units ( $16 = $48,000 14. Assume in problem 13 that Convex used LIFO accounting kinda of FIFO. What would gross profit be? What is the value of ending inventory? 4-14. Solution Convex Mechanical Supplies (Continued) Sales (17,000 $20) $340,000 Cost of goods sold New inventory Quantity (units) 15,000 Cost per unit .. $ 16 Total .. $240,000 Old inventory Quantity (units) .. 2,000 Cost per unit .. $ 12 Total .. $ 24,000 Total cost of goods sold .. $264,000 Gross profit .. $ 76,000 Value of ending inventory Beginning inventory (5,000 ( $12) $ 60,000 + Total production (15,000 ( $16) .. $240,000 Total inventory available for sale .. $300,000 Cost of good sold .. $264,000 Ending inventory .. $ 36,000 OR 3,000 units ( $12 = $36,000 15. Jerrico Wallboard Co. had a beginning inventory of 7,000 units on January 1, 2008. The costs associated with the inventory were Material$9. 00 unit Labor5. 00 unit Overhead4. 10 unit During 2004, Jerrico produced 28,500 units with the following costs Material$11. 50 unit Labor4. 80 unit Overhead5. 20 unit Sales for the year were 31,500 units at $29. 60 each. Jerrico uses LIFO acc ounting. What was the gross profit? What was the value of ending inventory? 4-15. Solution Jerrico Wallboard Co. Sales (31,500 $29. 0) $932,400 Cost of goods sold New inventory Quantity (units) 28,500 Cost per unit $ 22. 50 Total $641,250 Old inventory Quantity (units) 3,000 Cost per unit $ 18. 0 Total $ 54,300 Total cost of goods sold $695,550 Gross profit $236,850 Value of ending inventory Beginning inventory (7,000 ( $18. 10) $126,700 + Total production $641,250 (28,500 ( $22. 50) Total inventory available for sale $767,950 Cost of good sold $695,550 Ending inventory $ 72,400 OR 4,000 units ( $18. 10 = $72,400 16. J.Los Clothiers has forecast credit sales for the fourth quarter of the year as September (actual)$70,000 Fourth take up October$60,000 November55,000 celestial latitude80,000 Experience has shown that 30 percent of sales are accumulate in the month of sale, 60 percent in the following month, and 10 percent are never collect. Prepare a schedule of cash benefit for J. Los Clothiers practical application the fourth quarter (October through December). 4-16. Solution J. Los Clothiers September October November December assurance sales $70,000 $60,000 $55,000 $80,000 30% Collected in month of sales 18,000 16,500 24,000 60% Collected in month subsequently sales 42,000 36,000 33,000 Total cash receipts $60,000 $52,500 $57,000 17.Victorias cut back has forecast credit sales for the fourth quarter of the year as September (actual)$50,000 Fourth Quarter October$40,000 November35,000 December60,000 Experience has shown that 20 percent of sales are collected in the month of sale, 70 percent in the following month, and 10 percent are never collected. Prepare a schedule of cash receipts for Victorias vesture covering the fourth quarter (October through December). 4-17. Solution Victorias Apparel September Octob er November December Credit sales $50,000 $40,000 $35,000 $60,000 20% Collected in month of sales 8,000 7,000 12,000 70% Collected in month by and by sales 35,000 28,000 24,500 Total cash receipts $43,000 $35,000 $36,500 18. Pirate Video lodge has made the following sales projections for the next six months. All sales are credit sales. March$24,000June$28,000 April30,000July35,000 May18,000August38,000 Sales in January and February were $27,000 and $26,000, respectively.Experience has shown that of total sales, 10 percent are uncollectible, 30 percent are collected in the month of sale, 40 percent are collected in the following month, and 20 percent are collected two months by and by sale. Prepare a monthly cash receipts schedule for the firm for March through August. Of the sales expected to be made during the six months from March through August, how much will still be gather at the end of August? How much of this is expected to be collected later? 4-18 . Solution Pirate Video fraternity cash tax revenue Schedule January February March April approximateed unit sales 4,000 10,000 8,000 6,000 +Desired ending inventory 15,000 12,000 9,000 Beginning inventory 6,000 15,000 12,000 Units to be produced 13,000 7,000 5,000 immediate payment Payments Feb March April May Units produced 8,000 13,000 7,000 5,000 Materials ($7/unit) month afterwardsward production $56,000 $91,000 $49,000 Labor ($3/unit) month of production 39,000 21,000 15,000 Fixed overhead 10,000 10,000 10,000 Dividends 14,000 Total hard currency Payments $105,000 $122,000 $88,000 21. Dinas Lamp order has forecast its sales in units as follows January 1,000 February 800 March 900 April 1,400 May 1,550 June 1,800 July 1,400 Dinas unceasingly keeps an ending inventory equal to 120 percent of the next months expected sales.The ending inventory for December (Januarys beginning inventory) is 1,200 units, which is consistent with this policy. Materials cost $14 per unit and are stipendiary for in the month after purchase. Labor cost is $7per unit and is compensable in the month the cost is incurred. Overhead costs are $8,000 per month. take of $10,000 is scheduled to be compensable in March, and employee bonuses of $15,500 will be paid in June. Prepare a monthly production schedule and a monthly summary of cash payments for January through June. Dina produced 800 units in December. 4-21. Solution Dinas Lamp Company Production Schedule Jan. Feb. March April May June July Forecasted unit sales 1,000 900 1,400 1,550 1,800 1,400 + Desired ending inventory 960 1,080 1,680 1,860 2,160 1,680 Beginning inventory 1,200 960 1,080 1,680 1,860 2,160 = Units to be produced 760 920 1,500 1,580 1,850 1,320 Summary of exchange Payments Dec. Jan. Feb. March April May June Units roduced 800 760 920 1,500 1,580 1,850 1,320 Material cost ($14/unit) month after purchase $11,200 $10,640 $12,880 $21,000 $22,120 $25,900 Labor cost ($5/unit) month incurred 5,320 6,440 10,500 11,060 12,950 $9,240 Overhead cost 8,000 8,000 8,000 8,000 8,000 8,000 Interest 10,000 Employee bonuses 15,500 Total silver Payments $24,520 $25,080 $41,380 $40,060 $43,070 $58,640 22. graham Potato Company has intercommunicate sales of $6,000 in September, $10,000 in October, $16,000 in November, and $12,000 in December.Of the companys sales, 20 percent are paid for by cash and 80 percent are sold on credit. Experience, shows that 40 percent of accounts receivable are paid in the month after the sale, while the be 60 percent are paid two months after. Determine collections for November and December. in any case assume Grahams cash payments for November and December are $13,000 and $6,000, respectively. The beginning cash balance in November is $5,000, which is the desired minimum balance. Prepare a cash budget with borrowing needed or repayments for November and Decem ber. (You will need to lay a cash receipts schedule first. ) 4-22. Solution Graham Potato Company change good Schedule September October November December Sales $6,000 $10,000 $16,000 $12,000 Credit sales (80%) 4,800 8,000 12,800 9,600 Cash sales (20%) 1,200 2,000 3,200 2,400 Collections in month after sales (40%) 3,200 5,120 Collections two months after sales (60%) 2,880 4,800 Total cash receipts $9,280 $12,320 Graham Potato Company (Continued) Cash Budget November December Cash receipts $ 9,280 $12,320 Cash payments 13,000 6,000 Net Cash Flow (3,720) 6,320 Beginning Cash residual 5,000 5,000 additive Cash commensurateness 1,280 11,320 Monthly loan or (Repayment) 3,720 (3,720) Cumulative Loan sense of balance 3,720 -0- Ending Cash equilibrize $ 5,000 $ 7,600 23. Juans taco Company has restaurants in five college towns. Juan wants to expand into swell of Texas and College Station and needs a bank loan to do this. Mr. Bryan, the banker , will finance construction if Juan can present an acceptable three-month financial plan for January through March. Following are actual and forecasted sales figures Actual Forecast Additional Information November $120,000 January $190,000 April forecast $230,000 December 140,000 February 210,000 March 230,000 Of Juans sales, 30 percent are for cash and the remaining 70 percent are on credit. Ofcredit sales, 40 percent are paid in the month after sale and 60 percent are paid in the second month after the sale. Materials cost 20 percent of sales and are paid for in cash.Labor expense is 50 percent of sales and is also paid in the month of sales. exchange and administrative expense is 5 percent of sales and is also paid in the month of sales. Overhead expense is $12,000 in cash per month depreciation expense is $25,000 per month. valuatees of $20,000 and dividends of $16,000 will be paid in March. Cash at the beginning of January is $70,000, and the minimum desired ca sh balance is $65,000. For January, February, and March, prepare a schedule of monthly cash receipts, monthly cash payments, and a exculpate monthly cash budget with borrowings and repayments. 4-23. Solution Juans taco Company Cash pass along Schedule November December January February March April Sales $120,000 $140,000 $190,000 $210,000 $230,000 $230,000 Credit sales (70%) 84,000 98,000 133,000 147,000 161,000 161,000 Cash sales (30%) 36,000 42,000 57,000 63,000 69,000 69,000 Collections (month after credit sales) 40% 33,600 39,200 53,200 58,800 64,400 Collections (two months after credit sales) 60% 50,400 58,800 79,800 88,200 Total Cash Receipts $146,600 $175,000 $207,600 4-23. (Continued)Juans Taco Company Cash Payments Schedule January February March Payments for Material Purchases (20% of online months sales) $ 38,000 $ 42,000 $46,000 Labor Expense (50% of sales) 95,000 105,000 115,000 Selling and Admin. Exp. 5% of sales) 9,500 10,500 11,50 0 Overhead 12,000 12,000 12,000 Taxes 20,000 Dividends 16,000 Total Cash Payments* $154,500 $169,500 $220,500 *The $25,000 of depreciation is excluded because it is not a cash expense. 4-23. (Continued) Juans Taco Company Cash Budget January February March Total Cash Receipts $146,600 $175,000 $207,600 Total Cash Payments 154,500 169,500 220,500 Net Cash Flow (7,900) 5,500 (12,900) Beginning Cash Balance 70,000 65,000 67,600 Cumulative Cash Balance 62,100 70,500 54,700 Monthly Loan or (repayment) 2,900 (2,900) 10,300 Cumulative Loan Balance 2,900 -0- 10,300 Ending Cash Balance $ 65,000 $ 67,600 $ 65,000 24. Hickman Avionicss actual sales and purchases for April and May are shown here along with forecasted sales and purchases for June through September. Sales Purchases April (actual) $410,000 $220,000 May (actual) 400,000 210,000 June (forecast) 380,000 200,000 July (forecast) 360,000 250,000 August (forecast) 390,000 300,000 September (forecast) 420,0 00 220,000 The company makes 10 percent of its sales for cash and 90 percent on credit. Of the credit sales, 20 percent are collected in the month after the sale and 80 percent are collected two months later. Hickman pays for 40 percent of its purchases in the month after purchase and 60 percent two months after. Labor expense equals 10 percent of the current months sales. Overhead expense equals $15,000 per month. Interest payments of $40,000 are due in June and September. A cash dividend of $20,000 is scheduled to be paid in June. Tax payments of $35,000 are due in June and September. There is a scheduled capital outlay of $300,000 in September.Hickman Avionicss ending cash balance in May is $20,000. The minimum desired cash balance is $15,000. Prepare a schedule of monthly cash receipts, monthly cash payments, and a complete monthly cash budget with borrowing and repayments for June through September. The maximum desired cash balance is $50,000. Excess cash (above $50,000) is us ed to buy vendible securities. Marketable securities are sold before borrowing cash in hand in case of a cash shortfall (less than $15,000). 4-24. Solution Hickman Avionics Cash Receipts Schedule April May June July Aug. Sept. Sales $410,000 $400,000 $380,000 $360,000 $390,000 $420,000 Credit Sales (90%) 369,000 360,000 342,00 324,000 351,000 378,000 Cash Sales (10%) 41,000 40,000 38,000 36,000 39,000 42,000 Collections (month after sale) 20% 73,800 72,000 68,400 64,800 70,200 Collections (second month after sale) 80% 295,200 288,000 273,600 259,200 Total Cash Receipts $405,200 $392,400 $377,400 $371,400 4-24. (Continued) Hickman Avionics Cash Payments Schedule April May June July Aug. Sept. Purchases $220,000 $210,000 $200,000 $250,000 $300,000 $220,000 Payments (month after purchase40%) 88,000 84,000 80,000 100,000 120,000 Payments (second month after purchase60%) 132,000 126,000 120,000 one hundred fifty,000 Labo r Expense (10% of sales) 38,000 36,000 39,000 42,000 Overhead 15,000 15,000 15,000 15,000 Interest Payments 40,000 40,000 Cash Dividend 20,000 Taxes 35,000 35,000 Capital Outlay 300,000 Total Cash Payments $364,000 $257,000 $274,000 $702,000 4-24. (Continued) Hickman Avionics Cash Budget June July August September Cash Receipts $405,200 $392,400 $377,400 $371,400 Cash Payments 364,000 257,000 274,000 702,000 Net Cash Flow 41,200 135,400 103,400 (330,600) Beginning Cash Balance 20,000 50,000 50,000 50,000 Cumulative Cash Balance 61,200 185,400 153,400 (280,600) Monthly Borrowing or (Repayment) *80,600 Cumulative Loan Balance 80,600 Marketable Securities Purchased 11,200 135,400 103,400 (Sold) 250,000 Cumulative Marketable Securities 11,200 146,600 250,000 Ending Cash Balance 50,000 50,000 50,000 50,000 *Cumulative Marketable Sec. (Aug)$250,000 Cumulative Cash Balance (Sept)280,600Required (ending) Cash Balance 50,000 M onthly Borrowing$80,600 25. Carter headstone Company has plants in nine western states. Sales for last year were $100 million, and the balance sheet at year-end is similar in percentage of sales to that of previous geezerhood (and this will continue in the future). All assets (including fixed assets) and current liabilities will vary directly with sales. BALANCE SHEET (in $ millions) AssetsLiabilities and Stockholders Equity Cash$ 5Accounts payable$15 Accounts receivable15Accrued wages6 Inventory30Accrued taxes4 flow rate assets50 Current liabilities25 Fixed assets 40Notes payable30 Common stock15Retained honorarium 20 Total liabilities and Total assets$90 stockholders equity$90 Carter keystone has an aftertax profit security deposit of 5 percent and a dividend payout ratio of 30percent. If sales grow by 10 percent next year, determine how many dollars of new property are needed to finance the expansion. (Assume Carter Paint is already using assets at full capacity and that plant must be added. ) 4-25. Solution Carter Paint Company pic pic pic pic picpic pic 26. Jordan Aluminum Supplies has the following financial statements, which are representative of the companys historical average. Income Statement Sales$300,000 Expenses 247,000 scratch before interest and taxes$ 53,000 Interest 3,000 Earnings before taxes$ 50,000 Taxes 20,000 Earnings after taxes$ 30,000 Dividends$ 18,000 Balance Sheet AssetsLiabilities and Stockholders Equity Cash $ 8,000Accounts payable$ 6,000 Accounts receivable20,000Accrued wages2,000 Inventory62,000Accrued taxes4,000 Current assets$ 90,000 Current liabilities$ 12,000 Fixed assets 100,000Notes payable10,000 Long-term debt20,000 Common stock80,000 Retained earnings68,000 Total liabilities and Total assets $190,000 stockholders equity$190,000 Jordan is expecting a 20 percent increase in sales next year, and management is concerned about the companys need for out-of-door funds.The increase in sales is expected to be carried out without any expansion of fixed assets, but rather through more efficient asset utilization in the existing stores. Among liabilities, only current liabilities vary directly with sales. Using the percent-of-sales method, determine whether Jordan Aluminum has external financing needs. (Hint A profit margin and payout ratio must be launch from the income statement. ) 4-26. Solution Jordan Aluminum Supplies pic Change in Sales = 20% ? $300,000 = $60,000 unwritten Assets = Current Asserts = Cash + Acc. Rec. + Inventory Spontaneous Liabilities = Acc. Payable + Accr. Wages + Accr. Taxes pic The firm needs $1,200 in external funds. 27. Cambridge Prep Shops, a national clothe chain, had sales of $200 million last year.The business has a steady net profit margin of 12 percent and a dividend payout ratio of 40 percent. The balance sheet for the end of last year is shown below. Balance Sheet End of Year (in $ millions) AssetsLiabilities and Stockholders Equity Cash$ 10Accounts payable$ 15 Accounts receivable15Accrued expenses5 Inventory50Other payables40 Plant and equipment 75Common stock30 Retained earnings 60 Total liabilities and Total assets$150 stockholders equity$150 Cambridges marketing staff tells the president that in this coming year there will be a large increase in the demand for tweed sport coats and various shoes. A sales increase of 15 percent is forecast for the Prep Shop.All balance sheet items are expected to maintain the same percent-of-sales relationships as last year*, except for common stock and carry earnings. No change is scheduled in the number of common stock shares outstanding, and retained earnings will change as dictated by the profits and dividend policy of the firm. (Remember the net profit margin is 12 percent. ) a. Will external financing be required for the Prep Shop during the coming year? b. What would be the need for external financing if the net profit margin went up to 14percent and the dividend payout ratio was increased to 70 percent? Explain. * This included fixed assets are the firm is at full capacity. 4-27. Solution Cambridge Prep Shops a. pic pic pic picA negative figure for required new funds indicates that an excess of funds ($3. 06 mil. ) is available for new investment. No external funds are needed. b. pic pic The net profit margin increased slightly, from 12% to 14%, which decreases the need for external funding. The dividend payout ratio increased tremendously, however, from 40% to 70%, necessitating more external f

France and United States Health Care Policy Comparison

AbstractThe aptitude of the affable policies of wellness distribute has become a topic of coarse debate. This assay examines the nations of France and the fall in States in prep atomic number 18 to discipline better understanding of the similarities and oddments to be strand in each arrangement. The evidence shows that both(prenominal) nations are attempting to apostrophize the same let on, through disparate methods, which in turn are ground on mixer polity. This research will be of value to each soulfulness studying the point of intersection or dependency theories.1. IntroductionAs technology unfies the world, in that respect is a continuous debate on the efficacy of individual cordial policies. This essay assesses and compares the Health cope policies found in the France and the fall in States in order to illustrate the strengths and weaknesses associated with the processesThe essay identifies convergence or path dependency theory in order to demonstrate how diametrical nations nest the same issues. Suggestions for the futurity day will be offered2. Health Care Policy2.1 Over charmHealth aid is an issue that every nation has to do by in order to create a stable, profitable internal environment (Fischer and Collins, 2010). Health concern constitution nooky be defined as an effort to remedy ill- wellness amongst the nation. Although wellness premeditation policy is increasing, some debate its efficacy (Fisher et al, 2010). This writings suggests that varying societal concomitantors including perception and acceptance play a constructive role in the establishment of whatever well-disposed or wellness criminal maintenance policy.In order to explain the development of health like policy, deuce theories are commonly employed convergence and path dependency (Dutton, 2007). distributively of these methods speaks to the cultural need to assert a semblance of cultural refer on the development of interior(a) societal ins titutions such as health safekeeping policy. Cnvergence theory is commonly tied to the subroutinealist come along which speaks to the societal expectations of having to roleplay requirements in order to survive and continue to operate (Baldock et al, 2012). The essence of this view associates an growth in industrialization with the coinciding resemblance to other already industrialized nations. This suggests that these forms of nations learn from and adapt other countries policies in order to promote their own development. Alternately, the path dependency theory denotes a history matters approach, that verbalizes future social decision and influences are constrained and based on wholeness clock(prenominal) practices (Baldock et al, 2012). Prior decisions have a limiting opposition on future actions, this method of development often is relegated to the already present institutions that society embraces. This explanation of alternative development models indicates a defined social impact to any form of policy institution, not the least of which becomes health misgiving and superior general population well- universe.Both the united States and France will be assessed for their health care policy approach, pursuit to Understand whether the convergence or dependency models is more(prenominal)(prenominal) influential.2.1.1 Health Care Policy FranceThere has keen-sighted been a familiar policy approach in France (Hantrais, 2010). There is a commonly held belief a nationally subsidized health care carcass provides a methodfd belongings the population healthy (Hantrais, 2010). With a consistent pattern of leadership in the industry, providing a consistent and strong health care France has illustrated a convergence/functionalist approach to the health care issue, often citing their organization as a model for other nations (Marmot et al, 2012). In more ways this evidence speaks to the fact that a healthy population enables increased access and oppo rtunity to social benefits by reducing health care exists and increasing disbursal in other areas.France as a European nation is label by a larger than add up ratio of health expense yet remains more than less than their counter parts in the West spend on health care(Marmot et al, 2012). Alongside this popular national last rests that the fact that the population is largely healthy with a average carriage span two years more than the rest of the articulate (Marmot et al, 2012). . The french is to manage cost by implementing a transcription of amplitude health care trains that are commitly associated with a persons income (Rodwin, 2003). This is a targeted policy that seeks to ready insurance as affordable as possible in order to ensure that that each person has access. Further, this limits opportunities for the insurance industry to adjust rates un plumly or at a disadvantage to certain conditions or participants (Rodwin, 2003). This element of control takes away much of the ability for companies to overly profit from the insurance commercialize.With the french system fetching on the burden of the majority of medical examination expenses through a system of reimbursement, the average citizens ability to sustain health insurance is higher(prenominal) (Rodwin, 2003). This protection is enhanced and extended to the community who need healthcare the most, devising the issue of major illness much more manageable on the economic and social front. Due to the note of universal healthcare in France, there are very low directs of reclusive insurance, a advertise indication of the capacity for this system to not only manage cost but provide efficient and dependable care (Marmot et al, 2012). With a earthly concern system in place,the need for snobbish insurance in signifi senstly bring down, advertize ensuring less expense for the average citizen.France possesses a well-developed system of breakaway and public hospitals (Rodwin, 2003). This wide ranging access to care has been credited with further enhancing the boilersuit rate of health and effectiveness in the nation. Yet, the diverse manner of health care concern has been cited as an issue (Marmot et al, 2012). With nearly fifty antithetical regulatory agencies to contend with, each faculty has to negotiate an ever-changing environment, which provides a serious challenge to many an(prenominal) institutions. A further problem is the go up influence of the pharmaceutical industry, intent on generating profit rather than being concerned with benefiting the mass of France (Clarke and Bidgood, 2013). With prescription charges payable, there is anarea of concern Regarding affordability of medicine.In succinct Universal health care in France is a nationally subsidized system that reimburses out of pocket patient expenses, based on that persons rate of income. With a convergent form of policy that seeks to make the French system a global model, the high quality of ca re denotes a degree of success. However, the high rate of regulation serves to diminish many of the positive elements of the policy. The French system has offered other nations a model of healthcare promising to abridge sickness, thereby decreasing underlying societal cost. In France, there is evidence that health policy supports citizens during times of sickness or injury.2.1.2 Health Care Policy joined StatesThe healthcare system in the united States has long been an area of contention within the nation, commonly resulting in politically partisan fighting that diminishes the ability for any system to function (Hoffman, 2008). With the ascension of a liberal regime in the United States, the crude-fang take past has witnessed a swap away from the individual, less regulated, insurance market to a form of universal health care with far more federal regulation. The private market controls the health care insurance market, do the need for supplementary services high in order to e scort every expectation (Hoffman, 2008). With the rising cost of health care and a general lack of productive policy, the shift away from the strictly private system has been a rough evolution for many in the United States. With a standing of 50th in the world foro effective health care policy as rated by the OECD there seems to be a suggestion thathe US system has begun to change to match other models, actively incorporating the convergent theory and seeking to emulate the positive health trends set in motion elsewhere. (Palmer, 2014),There are multiple levels of regulatory oversight in the US system of health care (Gulliford and Morgan, 2010). This is a reflection of the national and state level authorities that commonly find themselves at odds with one another. With this abundance of regulation there is substantial paperwork (Hoffman, 2008). Evidence suggests that there is a capableness for politics to play a role in the policy making efforts of healthcare. This opportunity for gain at the expense of the national system is often attributed to the wellbeing of the very people that need it most, the dispirit earners and angiotensin-converting enzyme mothers. US federal oversight is conducted by the Department of Health and humane Services, which ensures that the appropriate compliance guidelines are followed by states (Gulliford et al, 2010). This section of governement oversees procedures from county/state level to the national level. In this manner the integration of State and Federal concerns can serve to aid in the implementation of health care policy throughout the nation. Yet, it also seems to be the case that there is a potential for conflict among policy makers, leading to a poorer serviceMedical professionals in the US are licensed under the American Medical Association, with an resolve of ensuring a high quality of care and adherence to ethical guidelines (Kominski, 2011). . It has been suggested that the US private system is commonly influenc ed by the heading of rich or well to do patients or donors (Palmer, 2014). This perception seems justified, as the best execute doctors are often un procurable to the average US citizen, thereby creating an unwilled division of care which is reflected in the life foresight total. Yet, this is a intro of the convergent theory at work in the functionalist US society, as the recognition of expanded need becomes apparent public policy was created to address the issue.In summary The health care policies found in the United States have been shown to be rated as moderate by the international community. before the shift to the universal care subsidized by the nation, the gap amongst rich and poor in terms of healthcare had widened. Many people lacked health insurance. In order to address this, recent liberal policies found in the US were formulated but have been much debated. It can be suggested that new policies have succeeded in lowering the rate of people without healthcare insur ance, thereby beginning the effort of increasing the health of the population in general. Yet, the regulatory environment found in the healthcare system in the US is often counter-productive. Further, this every area of contention has led to a gap of states that have accepted the new universal care and those that have not, decreasing the impact that they policies have on a considerable number of citizens.2.3 ComparisonThe health care policies found in France in the United States division many similarities as well as considerable differences. For example, the French tradition of seeking social remedies to health issues is sharply differed from the American approach of goes it alone fundamentalism (Flynn, 2010). In many cases the expectation that everyone must take care of themselves has led the US health care system to sharply different levels of care in regions, largely based on the underlying income factors of the residents. Conversely, France has long sought to provide a balanced method that seeks to present a useable model to the rest of the world (Fisher et al, 2010). This is best illustrated by the life expectancy rates found in the US of 78.4 and 81.3 in France (Fisher et al, 2010). With numbers sustenance the success factors in France over the prior efforts in the US, the American shift to the more universal system is considered a convergence with modern examples such as France leading the way.A factor that both systems grapple is the high quality of physicians and practitioners that are involved in health care (Palmer, 2014). While the French system is primarily publicly owned and supported, the US policy dictated that many of their institutions are privately owned and operated, presenting further considerations during the transition to universal health care in this nation. This same issue presents itself as a difference between the social policies as the French doctors are paid substantially less than their American counterparts (Palmer, 2014). Ye t, the French approach to this issue was to make subsequent education and associated services free to those in the medical profession, thereby reducing the need for the extravagant wages that many experience in the West (Guilliford et al, 2010). This same measure of policy support is yet absent in the American system, which makes a considerable difference as to where and how a student can learn and practice. This literature suggests that there is a need to make expenses of the medical learning process snipd in order to present a method of paying sporty wage thereby allowing the entirety of the population to receive the same quality of care, regardless of financial position or social standing.The outgo levels for medical needs in the United States far outweigh those experienced in French system, demonstrating effective policy (Palmer, 2014). In part due to the speedily rising cost of health care, the American system was forced to shift to a universal policy in order to slow the i mpact that this substantial cost on the overall economic outlook for the nation. With both nations providing a social policy of immediate emergency care, there was a widespread perception in the US that this would alleviate much of the lower class medical issues, yet, conversely, this phenomena of utilizing emergency care for routine care served to drastically increase the need for funding from the national level, thereby prompting new policy modelled on systems including the UK and Canada (Palmer, 2014). This is in contrast to the French model, which involves more spending per citizen, but has shown positive performance in response to spending levels.The United States policy of health care has a compulsory insurance assign this is designed to ensure that each citizen has insurance (Palmer, 2014). Conversely, the French system utilizes a series of reimbursements based on wages in order to issue the same medical services. In some ways, the perception of the US system has been cited as a form of increased taxation on the healthy, with these views stating that they are supporting the poor of the nation. Despite the strength of health care available in the United States, until recently there was a marked increase in the value, with many of the citizens putting off routine care in favour of waiting for emergency, which in turn inflated health be of every level (Palmer, 2014). However, France overcame this issue by establishing oversight panels that ensure that fair access is assured and that the population has access to the same general level of care.A common component of both nations health care policy is the multiple layers of bureaucrats and agencies that dictate policy (Flynn, 2010). Both nations cite the need to reduce the layers of oversight in order to streamline the process, which would in theory reduce administration costs and aid the both nation and industry. In a very real manner, this evidence suggests that the long term capacity to develop a working system will be found by taking the best of the existing structures and using these as a hind end for growth.3. ConclusionThis essay has examined the social policies of France and the United States in the field of health care in order to evaluate and compare their offerings. The evidence presented illustrates a position of French strength through communal action. With proven records supporting the reduction in health issues, rise in life expectancy and overall positive implementation there is a model for progress. Alternately, the private system once favored in the United States has evolved to a more UK or Canadian style system that requires consumer participation. This recognition and development on the part of the American nation is deemed an example of the convergence/functionalist theory with the expanse seeking to alleviate many of the social health issues by implementing a system similar to other nations. An area of weakness demonstrated in both societies that have the poten tial to raise issues in the future is the presence of an over regulated system. With so many different agencies responsible for the oversight and regulation of the same industry, there is a need to coordinate and simplify the process in order to aid both the consumer and the provider. Further, this area is habituated to political partisanship or bias, which in turn has a direct impact on the quality of care and policy that develops.In the end, the social policy of health care has been deemed of critical import for both France and the United States. Yet, just as the nations are culturally unique yet share traits, so too will the health care issue, with both nations seeking to address the same issue though slightly differing means. Only time will judge which has been the better approach.4. ReferencesBaldock, J., 2013. Social policy. initiative ed. Cambridge, UK Polity.Dutton, P., 2007. Differential diagnoses. 1st ed. Ithaca ILR Press/Cornell University Press.Feldstein, P., 2012. Hea lth care economics. 1st ed. New York Wiley.Fisher, K. and Collins, J., 2010. Homelessness, health care, and public assistance provision. 1st ed. London Routledge.Flynn, N., 2010 Social Policy, fiscal problems & economic performance in France, United Kingdom & Germany. London, 1(1). pp. 65-100.Gulliford, M. and Morgan, M., 2010. Expanding access to health care. 1st ed. Armonk, N.Y. M.E. Sharpe.Hantrais, L., 2010. French social policy in the European context. Modern & Contemporary France, 3(4), pp.381390.Hoffman, B., 2008. Health care reform and social thrusts in the United States. American journal of public health, 98.Kominski, G., 2011. Changing the U.S. health care system. 1st ed. San Francisco Jossey-Bass.Marmot, M., Allen, J., Bell, R. and Goldblatt, P., 2012. Building of the global movement for health equity from Santiago to Rio and beyond. The Lancet, 379(9811), pp.181188. others, 2012. Health, United States, 2011 with special feature on socioeconomic status and health. Natio nal Center for Health Statistics (US).Palmer, K., 2014. A outline History Universal Health Care Efforts in the US Physicians for a National HealthProgram. online Pnhp.org. Available at Accessed 19 Apr. 2014.Rodwin, V., 2003. The health care system under French national health insurance lessons for health reform in the United States. American Journal of Public Health, 93(1), pp.3137. Sauret, J., 1997. development systems in healthcare Situation in France. Health Cards 97, 49, p.27.

Translatiom

A TRANSLATION psychoanalysis OF NOUN IN IPS GEOGRAFI bilingualist PUBLISHED BY YRAMA WIDYA (2008) RESEARCH PROPOSAL Submitted as a uncomplete Falfillment of the Requirement for Getting Bachelor Degree of Education In face Department Proposed by ADE FEBRIANINGRRUM A 320100217 SCHOOL OF TEACHER preparation AND EDUCATION MUHAMMADIYAH UNIVERSITY OF SURAKARTA 2013 APPROVAL A TRANSLATION ANALYSIS OF NOUN IN IPS GEOGRAFI bilingualist PUBLISHED BY YRAMA WIDYA (2008) RESEARCH PROPOSAL Proposed by ADE FEBRIANINGRRUM A 320100217 Approved by First ConsultantSecond Consultant Dra. Dwi Haryanti, M. Hum.. hold over OF CONTENTCOVER. APROVAL. TABLE OF CONTENT CHAPTER I INTRODUCTION. A. Background of the record B. Previous Study C. Problem StatementD. Objective of the Study.. E. Limitation of the Study . CHAPTER II UNDERLYING THEORY A. comment B. C. .. CHAPTER III RESEARCH METHOD A. flake of Study B.Object of the Study. C. information and data Source D. Method of Data Collection. E. T echnique of Data abbreviation.. A TRANSLATION ANALYSIS OF NOUN IN IPS GEOGRAFI BILINGUAL PUBLISHED BY YRAMA WIDYA (2008) A. Background of the study In this terra firma, at that place atomic number 18 so umpteen languages. Every country speaks with their sustain languages. Thats why each country has its own translator. The translators jpb is to translate ace language to an new(prenominal)wise language.In rendering involves at to the lowest degree two languages, that ar the rootage and manoeuver language. What is generally understood as translation involves the rendering of sourcce language (SL) textual matter into target language (TL) so as to ensure that (1) the surface consequence of the two will be approximately. similiar and (2) the structures of the SL will be preserved as closely as potential but not so closely that the TL structures will be seriuously distorted. (Susan Bassnett- Mc Guire, 199113). To do transaltion, a transaltor has to master the relevant langu age, both the radical language and the target language.It is done to make a good translation, which is able to transfer the rub off from source language (SL) into traget language (TL). In other hand, transalation plays an important role to solve the problem of inerlingua communication. The writer is interested in classifying the variety implication of English noun which be translated into Indonesian and also in describing the equivalen on the indonesia translation of noun. The writer likes in observing text sacred scripture of honor IPS Geografi bilingualist, because it is the text book which is support the teaching learning process in bilingual school for senior high school grades XI print by Yrama Widya 2008.To norrow the study, the writer analyzes noun found in IPS Geografi Bilingual textbook. Based on this textbook the writer finds translation level poke of noun and adaptation such(prenominal) as SL The Development of science and technology affects human life in general. But the development is diffirent among countries, depending on the ability of humans in peremptory and developing them TL Perkembangan ilmu pengetahuan dan teknologi membawa dampak terhadap kehidupan manusia pada umumnya. Namun perkembangan tersebut berbeda-beda, tergantung pada kemampuan manusia dalam menguasai dan mengembangkannyaIn the example above, the word science is a noun. comprehension in the TL is translated into Ilmu Pengeteahuan . In this case, there is a translation shift of the massage from SL into TL, because science is noun and Ilmu Pengetahuan is Noun Phrase . Level Shift is the SL item at once linguistic level had a translation equivalen at diffirent level, so It is classified into level shift. The word technology is a noun. Technology in the TL is translated into teknologi. In this case, there is a translation adaptation from SL into TL, because tehnology is a noun and teknologi is a noun adaptation.Adaptation It is classified into noun adapatation. Ba sed on those phenomena, the writer wants to conduct a investigate entittled A Translation Analysis of Noun in IPS Geografi Bilingual publish by Yrama Widya 2008. B. Previous Study This study is not the only one study that is done by the writer. There are some references that make inspiration to this study. These are previous study that deal with the translation analysis. In the case, the writer discusses the previous inquiry well-nigh translation that has been done by some researchers.Mariana Prihatmini (2009) graduated student from Muhammadiyah University of Surakarta with her research entitled A Translation Analysis of Noun Suffixes In Sandra Browns a see expenditure Seeking Into Permata Hati by Diniarty Pandia . The payoff of the research show that 1) There are eleven types of noun suffixes, namely suffix age, -al, -ance (-ence), -ment, -tion ( -sion), -er ( -or) , -ing, -ity, -ness, -th, and ism 2) from 107 entropy. All the entropy or 100% belong to equivalent translat ion.It authority that the translation of noun suffixes in A Translation Analysis of Noun Suffixes In Sandra Browns a Treasure Worth Seeking Into Permata Hati by Diniarty Pandia is very good, because all the translation are translated into equivalent translation. The reserach above is different from the writer, because the data and data source are different. The writer takes Noun while Mariana Prihatmini takes Noun Suffixes as the data. The writers data source is IPS Geografi Bilingual while Mariana Prihatminis data source is Sandra Browns a Treasure Worth Seeking Into Permata Hati by Diniarty Pandia.The similiarity is focused on the translation analysis. Other reserach is the research conducted by Yusuf Nuryanto (2009) graduated student from Muhammadiyah University of Surakarta with her research entitled A Translation Analysis of Phrasal Verb In The exponent Of Torts by John Grisham and Its Translation. The result of the data analysis show that (1) there are 3 kinds of catagory s hift, those are 5 data or 2,23% of phrasal verb into adjective, 1 data point or 0,45% data of phrasal verb into noun, and there are 2 or 0,89% of phrasal verb that is not translated, from 224 data of phrasal hrase. (1) In the level shif of translation there are 160 data or 71,43% data of phrasal verb into verb, 54 or 24,11% of phrasal verb into verb phrase. 1 datum or 0,45% of phrasal verb into adverbial pharse, and 1 datum or 0,45% of phrasal verb into clause, from 224 data, (3) from 224 data, there are 216 data or 96,43% belong to equivalent translation and 8 data or 3,57% belong to non equivalent. The reserach above is different from the writer, because the data and data source are different. The writer takes Noun while Yusuf Nuryanto takes Phrasal Verb as the data.The writers data source is IPS Geografi Bilingual while Yusuf Nuryantos data source is The King Of Torts by John Grisham and Its Translation.. The similiarity is focused on the translation analysis. So, The writer wou ld like to focus of A Translation Analysis of Noun in IPS Geografi Bilingual Published by Yrama Widya (2008). C. Limitation of the Study In conducting the research, the writter limits the problems that are going to be discussed. This research only deals with noun used in IPS-Geografi Billingual Published by Yrama Widya 2008.The writer describes the varieties meaning of English noun which are translated into indonesian and the equivalence in the Indonesian translation of noun. This limitation is done for devising easier in understanding about the study. D. Problem Statement Based on the research background, the problems proposed in this research are as follows 1. What are the varieties meaning of English noun which are translated into Indonesian used in IPS-Geografi Bilingual publish by Yrama Widya 2008 ? 2. How are the equivalence in the Indonesian translation sentences including noun in IPS-Geografi Bilingual published by Yrama Widya 2008?E. Objective of the Study Based on the r esearch problems mentioned above, the writer has the following objectives as follows 1. To classify the varieties meaning of English noun which are translated into indonesian used in IPS-Geografi Bilingual published by Yrama Widya 2008. 2. To describe the equivalence in the Indonesian translation sentences including noun in IPS-Geografi Bilingual published by Yrama Widya 2008. F. BENEFIT OF THE STUDY This study will prevail two benefit, they are theoretical and practical benefit. 1. Theoretical benefit The result of the research will erlarge the scope of knowledge about english noun.So, the other researchers may use it as one of literature reviews in their linguistics study. 2. Practical benefit a. The result of the research may give more(prenominal) contributions on the enlargement of English noun to the readers that many use it in many ways. b. The result of this research may give more information to the readers about the variety meaning of English noun and the use them in the appropriate way. CHAPTER II UNDERLYING THEORY A. Translation 1. Notion of Translation Here the text in the first languageis the source text and the equivalen text that communicates the same massage is the target text or translated text.Initially translation has been a manual(a) activity. Today, together with manual activity. Today, together with manual translation, there is also self-acting translation of natural language text, which is referred to as machine translation or computer-assisted translation which is used computers as an aid to translation. Translatiom is one way to total the world closer. Based on definition above it can be summarised that of translation is a process of transferring massage from source language into target language and the result of transferring should be equivalent both of meaning and call of languageCHAPTER III RESEARCH METHOD In this chapter, the reseracher presents the method employed in the research. In relation with the study, researcher choos es descriptive method to analyze the data. It is shared out into four main points type of the reserach, object of the study data and data source, technique for collecting data and technique for analyzing data. A. Type of the Reserarch The type of research belongs to qualitative research. Qualitative research means any kind of reserach that purpose finding not arrived at by means of statistician procedures or other means of quantification.Moleong (19915) states that qualitative research is type of reserach with result descriptive data in the form of written or oral world from observed object. B. Data and Data Source The object of the reserach is the kinds of variety meaning of English noun found in textbook IPS Geografi Billingual Published by Yrama Widya 2008. C. Data and Data Source In this reserach, the data are all word noun taken from IPS Geografi Billingual Published by Yrama Widya 2008. . The source of data is from IPS Geografi Billingual Published by Yrama Widya 2008. D. Te chnique for Collecting Data The methods of collecting data are bill and documentation.The ways are as follows 1. Reading textbook IPS Geografi Billingual Published by Yrama Widya 2008 and underlines english noun. 2. Recognizing the translation variation in the Indonesian version and underlines them. 3. writing the data down into paper. 4. Recognizing the Engllish noun are translated into Indonesian noun. 5. Coding the data. For example 001/IPSGB/SL1/TL1, which means * Datum Number IPSGB IPS Geografi Billingual SL1 Source Language page 1 TL1 cigarette Language page 1 E. Technique for Analyzing Data To analyze the sedate data, the reserachers takes the following steps

Comparing poems about identity Essay

In this essay I will be compare two poems about identity-Presents from my aunts in Pakistan by Moniza Alvi and welsh Landscape by R.S. Thomas. rip off Landscape was written in approximately 1963. Its a poem of dismay Thomas is despairing about what is happening to his uncouth. Although he has an obvious love for his country, in Welsh Landscape this is almost enigmatical by Thomass facial expressionings of bitterness and frustration at whats happened to the once infamous landscape, history and language of Wales. Thomas wishes that Wales would besides decease forward and embrace its heroic onetime(prenominal), but in his eyes this just isnt happening.Presents from my Aunts in Pakistan was written in the late 20th century. Its also a poem of despair-but in a different way. Thirteen-year-old Moniza Alvi isnt angry, but shes uncomfortable where she is and wishes that she could fit in. Shed give anything for that. She wishes urgently that she could feel more at home and ordinary i n Britain, where shes constituted practically all her life, but she posteriort. She cigarettet put forward her two nicetys-Pakistani and English-and shes confused and upset about this. Moniza Alvi wonders why she cigarett fit in and feels utterly detain. This is like Thomass poem he feels that his country is trapped between two burnishs-English and Welsh-too. both Alvi and Thomas feel that theyve completely lost their identities.Both poets explore their culture in these poems. Theyre both proud of many aspects of their cultures, but feel that a lot needs to be done to enable them to live in their idea world.RS Thomas supposems angry. He dialogue about how in Wales you cannot live in the position and how theres only the past. Hes angry that that over the years, the Wales he k instanters and loved has crumbled away. It could lease been avoided.Thomas directly addresses his reader when he comments that You cannot live in the present. Here, hes saying that this is the same f or everybody in Wales its unavoidable.Although you can tell that Thomas is proud of his culture (he talks about the spotless rivers and the soft consonants) he believes that a more negative atmosphere has now taken over his country. He believes that Wales should remain purely Welsh, and anybody who defies that is inbreeding.Overall, I conceptualise that RS Thomas is trying to say that we should appreciate Wales but be sensible of its violent past and try to move on from that-instead of being trapped between the past and present. At the moment, people just arent pitiable on.Moniza Alvi, on the another(prenominal) hand, feels lost. Shes confused. She longs to be able to wear her glisten, satin-silken, embossed clothing, but cant fee comfortable in them. My costume clung to me and I was aflame, she says. Aflame implies that when she wears these habit, she feels embarrassed and angry that she doesnt consecrate a bun in the oven right. Costume suggests that these dont feel like her ordinary clothes its like shes trying to be something that shes not.However, although she longs for blue jean and corduroy (ordinary, plain British clothes) she doesnt describe them with anywhere full as much enthusiasm. Theyre plain, even if they are comfortable, and here we see that Moniza Alvi is again torn between her two cultures. Shes envious of her Aunt Jamila, who can Rise up out of its fire, half English. She feels that she cant do this at all. She simply wants to be accepted for who she is. She loves her Pakistani clothing-it looks radiant in her wardrobe-but on her, it just doesnt look right. She talks about her mothers cherished jewellery which was stolen from her car. The jewellery, like her, was stolen from its roots-now itll neer be cherished in the same way again.She then goes on to discuss the camel-skin lamp. Just like her, the camel-skin lamp has been taken out of its own culture and put someplace else. She says that she considers its cruelty-we see here t hat the lamp is a illustration for herself. She feels that she has been treated cruelly when she was taken out of her culture and put somewhere else-and shes having difficult dealing with it.Ever since she left Pakistan, shes mat out of place. On the journey to England, Moniza Alvi says that prickly heat had me screaming on the way-her trek to England even started off on the wrong foot. She cease up in a cot-this implies that as soon as she arrived in England she was completely trapped. She then immediately found myself alone, playing with a tin boat. Shes already lost, and the tin boat insinuates that she already wants to sale back home. She just wants to feel right where she is she doesnt have an identity. Here, we see a contrast between the two poems that Im studying-brittle as it is, at least RS Thomas has an identity.The mood throughout Welsh landscape is that of frustration. RS Thomas is irritated because he sees the potential in Wales-the incessant noisy tractor and the h um of the machine which implies that work in Wales is indeed touching forward. He sees the beauty of Wales in the immaculate rivers and the wild sky, but is angry that people arent willing to maintain this beauty in other aspects of Wales-the wind bitten towers and castles and, mouldering quarries and mines.Hes frustrated that people arent maintaining the areas that his country has always been famous for. He feels that hes been affected unnecessarily-if the Welsh people did what in his eyes are their duties, he wouldnt be in this situation. Hes extremely aggravated that this has been allowed to happen and that Wales genius and condition is continuing to deteriorate. Hes worried that eventually, Wales wont even have its soft consonants and, wind-bitten towers and castles to its name-theyll be allowed to die out.

Pride and Prejudice: Literary Criticism

When asking typical child who their hero or heroine is, a common effect would be Superman, Batman, or Cat Woman. To these kids, a hero is defined as few single with extraordinary physical strength and the bra very(prenominal) to fight wholly villain, such as the Joker, without any personal benefit or reward. Although their becharm of a hero is very childish and uninformed, they are in a way correct. Although a hero may not always direct to physically battle villains, they must have emotional strength, bravery, and perseverance to traverse whatever troubles their respective villain brings forward.In the novel, reserve and blemish, author Jane Austen portrays her ingest of heroes, heroines, and villains in a satirically love stratum. Andrew H. Wright has written a literary criticism essay, titled Heroines, Heroes, and Villains in reserve and Prejudice, in which he states his opinion of Austens purpose. Although critic Andrew H. Wright states that some people are evidentl y destined to be heroes, Pride and Prejudice by Jane Austen features char interpreters that are suitable of overcoming their own weaknesses that rise as heroes out-of-pocket to their own perseverance and those who intercede with a potential-heros progress deform villains. Although Andrew H.Wright devolvees this key point Austen makes, Pride and Prejudice introduces characters that are able to overcome their own flaws that rise as heroes. First off, Wright states how he believes Elizabeth to be the heroine of the story. In the root paragraph he quickly states Elizabeth is definitely the heroine not only does she explicitly represent one of the spoken language of the title of the story she quite thoroughly dominates the action (Wright 97). Wright misinterprets the cogitate that Elizabeth is a heroine. Its true that Elizabeth dominates the action throughout, though that is only a result of being the main character.By no means is her teaching as a character influenced by the nu mber of mentions she receives in the novel. On another note, Wright is incorrect in saying that Elizabeth only represents one of the words of the title of the story, as Austen intends her to represent some(prenominal). An example of this occurs when Darcy proposes to Elizabeth Elizabeths astonishment was beyond impressionhe was not more eloquent on the national of tenderness than of disdain. His sense of her inferiority-of its being a degradation-of the family obstacles (Austen 185). This quote is a icing example of how many interpret the title of Pride and Prejudice, believing that Darcy is intend to be the pride and Elizabeth is intended to be the evil. In actuality, both characters exhibit both of the traits. In observing Darcys excessive pride, Elizabeth is very prejudiced. In disgust with Darcys proposal, Elizabeth goes onto say that From the very beginning, from the very first moment I may almost say, of my acquaintance with you, your manners, impressing me with the fulles t belief of your arrogance, your c one timeit, and your self-centred disdain of the feelings of others (Austen 188).Elizabeths nasty comment about Darcy confirms that she, before flat getting to know Mr. Darcy, deems him as snobbish, showing her prejudice. Darcy is very prejudiced in making judgments on Elizabeth based on her family and wealth. An example of Darcys prejudice occurs when Elizabeth rejects his first proposal I did allthing in my power to separate my champ from your sister, or that I rejoice in my success (Austen 187). Darcy believes that by separating Mr. Bingley from Jane, he is doing what is best for his friend.It should not be Darcys concern to be relate in his friends family, and Mr. Bingley should know what is best for himself. Wright is misguided in saying that Elizabeth only represents only one of the words in the title, so making her the heroine, when Darcy and Elizabeth represent both these characteristics. Elizabeth ultimately overcomes her own flaws and is able to be happily with Darcy, yet she first had to deal with villainous characters. The villains in Pride and Prejudice disrupt a potential-heros progress, yet this is misinterpreted by Wright. erst again, Andrew H. Wright understands what the basic theme Jane Austen intends to share, but he misunderstands the reason why it is true. In his critical essay, Wright discusses George Wickham is at once the most plausible and the most villainous of Jane Austens anti-heroes he is handsome, persuasive, personable (Wright 108). Indeed, this is all true, yet not once does Wright mention why Wickham is a villain, other than the fact that Elizabeth was attracted to him.Wright ignores the fact that Wickham is a sick man because of what happened with Darcys sister. In the novel, Darcy reveals to Elizabeth in his letter Mr. Wickhams headland object was unquestionably my sisters fortune, which is thirty thousand pounds but I cannot armed service supposing that the hope of revenging himsel f on me was a strong inducement (Austen 196). Without a doubt, Wickham interferes with Elizabeths marriage with Mr. Darcy to entertain himself and bother Darcy. Elizabeths chances of realizing her inevitable love for Darcy are this delayed.It is important to note that perhaps Elizabeth expresses feelings at first for Wickhams character, exposit a handsome and personable, because of her prejudice. At Meryton, Elizabeth first observes Wickham as beyond all the other officers in person, countenance, variant, and walk (Austen 75). Elizabeth notices him to be different from the other officers, and associates him positively because he is an officer. Wickhams irresistible characteristics attract Elizabeth away from Darcy because her prejudice forces her to dismiss any chance at him being flawed upon first merging him.The final reason Wickham is a villainous character is because of his elopement with Lydia, leading to a misunderstanding between Elizabeth and Darcy. As Elizabeth tells Dar cy of her discovery of Wickham and Lydias elopement, Darcy begins walking up and down the room in earnest meditation his brow contracted, his air gloomy. Elizabeth soon observed and instantly understood it. Her power was sinking every thing must sink under such a validation of family weakness, such an assurance of the deepest disgrace. (Austen 264). Elizabeth greatly misunderstands this situation thinking that Darcy leaves because he no longer wants to be connected with the familys suddenly poor neighborly status. In actuality, Darcy is going to London to fix the situation for the Bennet family. overdue to this misunderstanding, Elizabeth assumes that Darcy is no longer interested in her. Wickhams villainous act of running off with Lydia causes great trouble for Elizabeth, separating her from Darcy and causing great annoyance about her social status.Wright only acknowledges Wickhams villainy for being enchanting and simply another relationship for Elizabeth, and not for one whi ch interrupts her inevitable relationship with Darcy. As shown in Pride and Prejudice villains are a block off force of a potential-heros progress. Even though critic Andrew H. Wright believes that some people are simply destined to be heroes, Pride and Prejudice by Jane Austen features characters that are capable of overcoming their own weaknesses that rise as heroes due to their own perseverance and those who interfere with a otential-heros progress become villains. Elizabeth Bennet outlines Austens definition of a hero, as Wickham does as a villain. Through the tough times brought upon her by villains, and her own weaknesses which she must overcome, Elizabeth becomes Austens definition of a hero by overcoming her weaknesses. Her prejudice and excessive pride are the qualities which lead her to trouble and confusion in her relationship with Darcy. It is expire why Austen first titled the novel First Impressions, because as this storys heroine learns, they can be quite deceiving.

Comparison of US Bill of Rights and The Canadian Charter of Rights Essa

BACKGROUND OF THE shoot OF RIGHTSThe United States cock of Rights came into being as a result of a promise do by the Fathers of Confederation to the states during the struggle for ratification of the opus in 1787-88. A great number of the states made as a condition for their ratification, the increase of amendments, which would guarantee citizens protection of their rights against the rally government. Thus, we create a rather fire situation in which the entrenchment of a shaft of rights in the American Constitution was done by the virtual lease of the states, they themselves fearing a central government which was non legally constrained and dependent as farthest as its business leaders were concerned. The resulting file of Rights is appended to the American Constitution as the first ten dollar bill amendments. These amendments automatically became an integral part of the original document, qualification them part of The domineering Law of the Land. It was then act ually entrenched, as the idiom is used in Canadian terminology. The American civilised War had a very complicated effect upon the American Constitution and upon American constitutionalism generally. The Civil war had indeed been fought over a question of states rights, among other things, and the states rights interpretation had actually wooly-minded and was, to a degree, a casualty of the wartime period. Further, that casualty was swiftly hammered into its coffin by three amendments which were enacted in 1865, 1868 and 1870 the Thirteenth, Fourteenth and ordinal Amendments. The Fourteenth Amendment in the long run became the heart and soul of the modern American Constitution. roughly of the legal strifes surrounding the United States Bill of Rights have been to make it a truly national document such that states whitethorn not bodge its eatable. The Fourteenth Amendment finally made this possible. A more(prenominal) sudden, but by chance equally profound event is th e adoption in 1982 of the Canadian convey of Rights and Freedoms. Whereas before the adoption of the rent Canadian legislatures were supreme, having power without limit in spite of appearance their jurisdictions, they now have debatable supremacy within altered jurisdictions. Moreover, although no powers or rights have been explicitly reserved to the flock, supporters of the lock nevertheless push through to give Canadians hope that the possibility may exist. similitude OF B... ...wo constitutional documents may be similar in respect to their provisions respecting rights, it would not inevitably follow that claims of violation of rights would receive the same solution from the courts of both nations. A proper analysis of why this is so would require a book-length work out of the constitutional and political history of Canada and the United States. It would admit but would not be limited to the selection and share of judges, the role of legislatures and political leader ship, the attitudes and practices of the legal philosophy and administrative agencies, and, not least, popular attitudes towards rights, minorities, and government. In short, the square of a peoples way of life.BibliographyMcKercher, William R., ed. The U.S. Bill of Rights and the Canadian Charter of Rights and Freedoms. Toronto Ontario Economic Council, 1983Dumbauld, Edward. The Bill of Rights and What it Means Today Norman University Of Oklahoma Press, 1977.Steven Talos, Michael Liepner and Gregory Dickinson. savvy The Law Toronto McGraw-Hill Ryerson Ltd, 1990.Black, Charles L. The slew and the Court Judicial Review in a Democracy innovative York Macmillan, 1960. Comparison of US Bill of Rights and The Canadian Charter of Rights Essa BACKGROUND OF THE BILL OF RIGHTSThe United States Bill of Rights came into being as a result of a promise made by the Fathers of Confederation to the states during the struggle for ratification of the Constitution in 1787-88. A gre at number of the states made as a condition for their ratification, the addition of amendments, which would guarantee citizens protection of their rights against the central government. Thus, we have a rather interesting situation in which the entrenchment of a bill of rights in the American Constitution was done by the virtual demand of the states, they themselves fearing a central government which was not legally constrained and restricted as far as its powers were concerned. The resulting Bill of Rights is appended to the American Constitution as the first ten amendments. These amendments automatically became an integral part of the original document, making them part of The Supreme Law of the Land. It was then actually entrenched, as the phrase is used in Canadian terminology. The American Civil War had a very profound effect upon the American Constitution and upon American constitutionalism generally. The Civil war had indeed been fought over a question of states rights, among other things, and the states rights interpretation had actually lost and was, to a degree, a casualty of the wartime period. Further, that casualty was swiftly hammered into its coffin by three amendments which were enacted in 1865, 1868 and 1870 the Thirteenth, Fourteenth and Fifteenth Amendments. The Fourteenth Amendment ultimately became the heart and soul of the modern American Constitution. Most of the legal battles surrounding the United States Bill of Rights have been to make it a truly national document such that states may not violate its provisions. The Fourteenth Amendment finally made this possible. A more sudden, but perhaps equally profound event is the adoption in 1982 of the Canadian Charter of Rights and Freedoms. Whereas before the adoption of the Charter Canadian legislatures were supreme, having power without limit within their jurisdictions, they now have debatable supremacy within altered jurisdictions. Moreover, although no powers or rights have been explici tly reserved to the people, supporters of the charter nevertheless appear to give Canadians hope that the possibility may exist.COMPARISON OF B... ...wo constitutional documents may be similar in respect to their provisions respecting rights, it would not necessarily follow that claims of violation of rights would receive the same response from the courts of both nations. A proper analysis of why this is so would require a book-length account of the constitutional and political history of Canada and the United States. It would include but would not be limited to the selection and role of judges, the role of legislatures and political leadership, the attitudes and practices of the police and administrative agencies, and, not least, popular attitudes towards rights, minorities, and government. In short, the whole of a peoples way of life.BibliographyMcKercher, William R., ed. The U.S. Bill of Rights and the Canadian Charter of Rights and Freedoms. Toronto Ontario Economic Council, 19 83Dumbauld, Edward. The Bill of Rights and What it Means Today Norman University Of Oklahoma Press, 1977.Steven Talos, Michael Liepner and Gregory Dickinson. Understanding The Law Toronto McGraw-Hill Ryerson Ltd, 1990.Black, Charles L. The People and the Court Judicial Review in a Democracy New York Macmillan, 1960.