A Game of Thrones Chapter Sixteen

Eddard They've found her, my lord.† Ned rose quickly. â€Å"Our men or Lannister's?† â€Å"It was Jory,† his steward Vayon Poole replied. â€Å"She's not been harmed.† â€Å"Thank the gods,† Ned said. His men had been searching for Arya for four days now, but the queen's men had been out hunting as well. â€Å"Where is she? Tell Jory to bring her here at once.† â€Å"I am sorry, my lord,† Poole told him. â€Å"The guards on the gate were Lannister men, and they informed the queen when Jory brought her in. She's being taken directly before the king . . . â€Å" â€Å"Damn that woman!† Ned said, striding to the door. â€Å"Find Sansa and bring her to the audience chamber. Her voice may be needed.† He descended the tower steps in a red rage. He had led searches himself for the first three days, and had scarcely slept an hour since Arya had disappeared. This morning he had been so heartsick and weary he could scarcely stand, but now his fury was on him, filling him with strength. Men called out to him as he crossed the castle yard, but Ned ignored them in his haste. He would have run, but he was still the King's Hand, and a Hand must keep his dignity. He was aware of the eyes that followed him, of the muttered voices wondering what he would do. The castle was a modest holding a half day's ride south of the Trident. The royal party had made themselves the uninvited guests of its lord, Ser Raymun Darry, while the hunt for Arya and the butcher's boy was conducted on both sides of the river. They were not welcome visitors. Ser Raymun lived under the king's peace, but his family had fought beneath Rhaegar's dragon banners at the Trident, and his three older brothers had died there, a truth neither Robert nor Ser Raymun had forgotten. With king's men, Darry men, Lannister men, and Stark men all crammed into a castle far too small for them, tensions burned hot and heavy. The king had appropriated Ser Raymun's audience chamber, and that was where Ned found them. The room was crowded when he burst in. Too crowded, he thought; left alone, he and Robert might have been able to settle the matter amicably. Robert was slumped in Darry's high seat at the far end of the room, his face closed and sullen. Cersei Lannister and her son stood beside him. The queen had her hand on Joffrey's shoulder. Thick silken bandages still covered the boy's arm. Arya stood in the center of the room, alone but for Jory Cassel, every eye upon her. â€Å"Arya,† Ned called loudly. He went to her, his boots ringing on the stone floor. When she saw him, she cried out and began to sob. Ned went to one knee and took her in his arms. She was shaking. â€Å"I'm sorry,† she sobbed, â€Å"I'm sorry, I'm sorry.† â€Å"I know,† he said. She felt so tiny in his arms, nothing but a scrawny little girl. It was hard to see how she had caused so much trouble. â€Å"Are you hurt?† â€Å"No.† Her face was dirty, and her tears left pink tracks down her cheeks. â€Å"Hungry some. I ate some berries, but there was nothing else.† â€Å"We'll feed you soon enough,† Ned promised. He rose to face the king. â€Å"What is the meaning of this?† His eyes swept the room, searching for friendly faces. But for his own men, they were few enough. Ser Raymun Darry guarded his look well. Lord Renly wore a half smile that might mean anything, and old Ser Barristan was grave; the rest were Lannister men, and hostile. Their only good fortune was that both Jaime Lannister and Sandor Clegane were missing, leading searches north of the Trident. â€Å"Why was I not told that my daughter had been found?† Ned demanded, his voice ringing. â€Å"Why was she not brought to me at once?† He spoke to Robert, but it was Cersei Lannister who answered. â€Å"How dare you speak to your king in that manner!† At that, the king stirred. â€Å"Quiet, woman,† he snapped. He straightened in his seat. â€Å"I am sorry, Ned. I never meant to frighten the girl. It seemed best to bring her here and get the business done with quickly.† â€Å"And what business is that?† Ned put ice in his voice. The queen stepped forward. â€Å"You know full well, Stark. This girl of yours attacked my son. Her and her butcher's boy. That animal of hers tried to tear his arm off.† â€Å"That's not true,† Arya said loudly. â€Å"She just bit him a little. He was hurting Mycah.† â€Å"Joff told us what happened,† the queen said. â€Å"You and the butcher boy beat him with clubs while you set your wolf on him.† â€Å"That's not how it was,† Arya said, close to tears again. Ned put a hand on her shoulder. â€Å"Yes it is!† Prince Joffrey insisted. â€Å"They all attacked me, and she threw Lion's Tooth in the river!† Ned noticed that he did not so much as glance at Arya as he spoke. â€Å"Liar!† Arya yelled. â€Å"Shut up!† the prince yelled back. â€Å"Enough!† the king roared, rising from his seat, his voice thick with irritation. Silence fell. He glowered at Arya through his thick beard. â€Å"Now, child, you will tell me what happened. Tell it all, and tell it true. It is a great crime to lie to a king.† Then he looked over at his son. â€Å"When she is done, you will have your turn. Until then, hold your tongue.† As Arya began her story, Ned heard the door open behind him. He glanced back and saw Vayon Poole enter with Sansa. They stood quietly at the back of the hall as Arya spoke. When she got to the part where she threw Joffrey's sword into the middle of the Trident, Renly Baratheon began to laugh. The king bristled. â€Å"Ser Barristan, escort my brother from the hall before he chokes.† Lord Renly stifled his laughter. â€Å"My brother is too kind. I can find the door myself.† He bowed to Joffrey. â€Å"Perchance later you'll tell me how a nine-year-old girl the size of a wet rat managed to disarm you with a broom handle and throw your sword in the river.† As the door swung shut behind him, Ned heard him say, â€Å"Lion's Tooth,† and guffaw once more. Prince Joffrey was pale as he began his very different version of events. When his son was done talking, the king rose heavily from his seat, looking like a man who wanted to be anywhere but here. â€Å"What in all the seven hells am I supposed to make of this? He says one thing, she says another.† â€Å"They were not the only ones present,† Ned said. â€Å"Sansa, come here.† Ned had heard her version of the story the night Arya had vanished. He knew the truth. â€Å"Tell us what happened.† His eldest daughter stepped forward hesitantly. She was dressed in blue velvets trimmed with white, a silver chain around her neck. Her thick auburn hair had been brushed until it shone. She blinked at her sister, then at the young prince. â€Å"I don't know,† she said tearfully, looking as though she wanted to bolt. â€Å"I don't remember. Everything happened so fast, I didn't see . . . â€Å" â€Å"You rotten!† Arya shrieked. She flew at her sister like an arrow, knocking Sansa down to the ground, pummeling her. â€Å"Liar, liar, liar, liar.† â€Å"Arya, stop it!† Ned shouted. Jory pulled her off her sister, kicking. Sansa was pale and shaking as Ned lifted her back to her feet. â€Å"Are you hurt?† he asked, but she was staring at Arya, and she did not seem to hear. â€Å"The girl is as wild as that filthy animal of hers,† Cersei Lannister said. â€Å"Robert, I want her punished.† â€Å"Seven hells,† Robert swore. â€Å"Cersei, look at her. She's a child. What would you have me do, whip her through the streets? Damn it, children fight. It's over. No lasting harm was done.† The queen was furious. â€Å"Joff will carry those scars for the rest of his life.† Robert Baratheon looked at his eldest son. â€Å"So he will. Perhaps they will teach him a lesson. Ned, see that your daughter is disciplined. I will do the same with my son.† â€Å"Gladly, Your Grace,† Ned said with vast relief. Robert started to walk away, but the queen was not done. â€Å"And what of the direwolf?† she called after him. â€Å"What of the beast that savaged your son?† The king stopped, turned back, frowned. â€Å"I'd forgotten about the damned wolf.† Ned could see Arya tense in Jory's arms. Jory spoke up quickly. â€Å"We found no trace of the direwolf, Your Grace.† Robert did not look unhappy. â€Å"No? So be it.† The queen raised her voice. â€Å"A hundred golden dragons to the man who brings me its skin!† â€Å"A costly pelt,† Robert grumbled. â€Å"I want no part of this, woman. You can damn well buy your furs with Lannister gold.† The queen regarded him coolly. â€Å"I had not thought you so niggardly. The king I'd thought to wed would have laid a wolfskin across my bed before the sun went down.† Robert's face darkened with anger. â€Å"That would be a fine trick, without a wolf.† â€Å"We have a wolf,† Cersei Lannister said. Her voice was very quiet, but her green eyes shone with triumph. It took them all a moment to comprehend her words, but when they did, the king shrugged irritably. â€Å"As you will. Have Ser Ilyn see to it.† â€Å"Robert, you cannot mean this,† Ned protested. The king was in no mood for more argument. â€Å"Enough, Ned, I will hear no more. A direwolf is a savage beast. Sooner or later it would have turned on your girl the same way the other did on my son. Get her a dog, she'll be happier for it.† That was when Sansa finally seemed to comprehend. Her eyes were frightened as they went to her father. â€Å"He doesn't mean Lady, does he?† She saw the truth on his face. â€Å"No,† she said. â€Å"No, not Lady, Lady didn't bite anybody, she's good . . . â€Å" â€Å"Lady wasn't there,† Arya shouted angrily. â€Å"You leave her alone!† â€Å"Stop them,† Sansa pleaded, â€Å"don't let them do it, please, please, it wasn't Lady, it was Nymeria, Arya did it, you can't, it wasn't Lady, don't let them hurt Lady, I'll make her be good, I promise, I promise . . . † She started to cry. All Ned could do was take her in his arms and hold her while she wept. He looked across the room at Robert. His old friend, closer than any brother. â€Å"Please, Robert. For the love you bear me. For the love you bore my sister. Please.† The king looked at them for a long moment, then turned his eyes on his wife. â€Å"Damn you, Cersei,† he said with loathing. Ned stood, gently disengaging himself from Sansa's grasp. All the weariness of the past four days had returned to him. â€Å"Do it yourself then, Robert,† he said in a voice cold and sharp as steel. â€Å"At least have the courage to do it yourself.† Robert looked at Ned with flat, dead eyes and left without a word, his footsteps heavy as lead. Silence filled the hall. â€Å"Where is the direwolf?† Cersei Lannister asked when her husband was gone. Beside her, Prince Joffrey was smiling. â€Å"The beast is chained up outside the gatehouse, Your Grace,† Ser Barristan Selmy answered reluctantly. â€Å"Send for Ilyn Payne.† â€Å"No,† Ned said. â€Å"Jory, take the girls back to their rooms and bring me Ice.† The words tasted of bile in his throat, but he forced them out. â€Å"If it must be done, I will do it.† Cersei Lannister regarded him suspiciously. â€Å"You, Stark? Is this some trick? Why would you do such a thing?† They were all staring at him, but it was Sansa's look that cut. â€Å"She is of the north. She deserves better than a butcher.† He left the room with his eyes burning and his daughter's wails echoing in his ears, and found the direwolf pup where they chained her. Ned sat beside her for a while. â€Å"Lady,† he said, tasting the name. He had never paid much attention to the names the children had picked, but looking at her now, he knew that Sansa had chosen well. She was the smallest of the litter, the prettiest, the most gentle and trusting. She looked at him with bright golden eyes, and he ruffled her thick grey fur. Shortly, Jory brought him Ice. When it was over, he said, â€Å"Choose four men and have them take the body north. Bury her at Winterfell.† â€Å"All that way?† Jory said, astonished. â€Å"All that way,† Ned affirmed. â€Å"The Lannister woman shall never have this skin.† He was walking back to the tower to give himself up to sleep at last when Sandor Clegane and his riders came pounding through the castle gate, back from their hunt. There was something slung over the back of his destrier, a heavy shape wrapped in a bloody cloak. â€Å"No sign of your daughter, Hand,† the Hound rasped down, â€Å"but the day was not wholly wasted. We got her little pet.† He reached back and shoved the burden off, and it fell with a thump in front of Ned. Bending, Ned pulled back the cloak, dreading the words he would have to find for Arya, but it was not Nymeria after all. It was the butcher's boy, Mycah, his body covered in dried blood. He had been cut almost in half from shoulder to waist by some terrible blow struck from above. â€Å"You rode him down,† Ned said. The Hound's eyes seemed to glitter through the steel of that hideous dog's-head helm. â€Å"He ran.† He looked at Ned's face and laughed. â€Å"But not very fast.†

What to Do if You Get Sick in College

Being sick in college is not the most pleasant of experiences. You likely have no one taking care of you, like you would  at home, while at the same time your responsibilities and obligations continue to pile up as youre stuck in bed. So just what are your options if you get sick in college? Let Your Professors Know If you are a student in a small class, have a big day in class (meaning you have a paper due or presentation to give), or have any other responsibilities where your absence will be both noted and problematic. A quick email letting your professor know youre sick while promising to follow-up with them about how to make up the assignment (including a gracious request for an extension), should only take a few minutes to write but will save you quite a bit of time later. Take Care of Yourself True, you have that midterm to take, a huge event your cultural club is planning, and the concert you and your roommate have had tickets for months. It may be frustrating, but you need to take care of yourself first and foremost. The last thing you need, after all, is to just get even sicker just  because you didnt take care of yourself. It may seem impossible at first, but there really are ways to get more sleep in college. Let yourself sleep! Healthy eating in college can be a challenge—but it also can be accomplished. Think of what your mother would want you to eat: fruits and veggies, things with nutrition, healthy liquids. Translation: no, a donut and a Diet Coke wont work for breakfast, especially when youre sick. Grab a banana, slice of toast, and orange juice instead. Sometimes, common over-the-counter medications like aspirin and DayQuil can make a bad cold or flu manageable. Dont be afraid to ask a friend or roommate to grab you something while theyre out and about! Get a Check-up at the Campus Health Center If youre sick for more than a day or two, have really bad symptoms, or otherwise just dont feel right, utilize what your campus has to offer. Make an appointment—or just walk in—to the campus health center. They can check you out while also offering advice and medication to get you back on your feet. Keep Checking in With Your Professors If youre missing a day of lecture in your chemistry class, you can usually grab notes from a friend or get them online. But if youre missing a few days, especially when theres intense material being covered or discussed, let your professor know whats going on. Tell your professor that youre really sick and  that you might need a little help catching up. Its much, much easier to be in touch early on than try to explain later why you havent been to class, havent been in touch, and havent turned in your assignments. Prioritize Your To-do List If youre sick for more than a day or two, you will likely fall behind on at least something—life in college moves very, very quickly. Take a few moments to write down a little list of what you have to do and then prioritize. Getting to the health center for a Strep Throat test? Priority! Updating Facebook with pictures from last weekends Halloween party? Not a priority. Take care of the most important things now so you can do the other things you want and need to do later. Major Illness or Extended Sick Time If your sick day or two turns into a major illness or youre sick for long enough that your academics suffer, you might need to take more drastic measures. Always Let Your Professors Know Whats Going On Even if you just shoot them a quick email letting them know that youve been really sick for a week and are trying to figure out whats going on, that email is much better than complete silence. Ask them what they need from you, if anything, to justify this much-missed class (a note from the health center? copies of your hospital paperwork?). Additionally, check your syllabi or ask your professors directly about what their policy is if youve missed something major, like a midterm or paper deadline. Check in With Your Campus Health Center If youre sick for more than a day or two, definitely go see the campus health center. On top of a check-up, they can verify with your professors that, indeed, you do have a nasty case of the flu and need to be out of class for another day or so. Keep the Faculty up to Date Check in with your academic adviser, an academic support office, the dean of students office, and/or the dean of faculty office. If youre missing a lot of class, are sick, and your academics are suffering, youll need some help from the campus administration. Dont worry, though: this doesnt mean youve done anything wrong. It just means youve been sick! And everyone from your adviser to the dean of faculty has dealt with sick students before. Life happens in college; people get sick. Just be smart about it and let the appropriate people know so that, as you begin to recover, you can have the support you need academically instead of having to stress  about your situation.

Plagiarism The Blurred Line of Literature Essay examples

If anything is held to the highest value in any array of schools, it is a policy against plagiarism. Academics understand the severity that plagiarism can hold, especially since many of them tend to do it to each other. In 2005, Melissa Elias, who was at the time the President of the Madison School Board, gave a commencement speech that had several sections that were plagiarized from a speech Anna Quindlen, a Pulitzer Prize winner author, had given to Mount Holyoke in 1999. Kaavya Viswanathan, a Harvard University Sophomore, had published a book with several portions of copied from works of four different authors. Individuals held at high academic expectations committed both of these incidents, one being the president of a school and the†¦show more content†¦Vander Ark’s situational act of plagiarism, while it is most definitely wrong to reap the benefits from the work of someone else, displays how this form of plagiarism can be mostly innocent. Legitimately trying to pass off other’s pieces of work as you own is the worst kind of plagiarism. Schools drill the unethicality of plagiarism into children from the age they can write a paragraph to upper level college classes. If the misconduct of plagiarism is so ingrained into society one must wonder, why people still go through with the act. No one uses the old fashion technique of research in this age of technology; it is as simple as copying and pasting when using a computer, whereas with a book, one has to exert effort in rewriting the information. Plagiarism is especially appealing when under the pressure of a deadline, all one has to do is ‘google it,’ copy from the source, and hit submit without another thought. The act of copying and pasting is exactly what Quentin Rowan succumbed to, when an added deadline and high expectations became a part of his mystery novel, â€Å"Assassin of Secrets†. An article featured in The New Yorker ¸ â€Å"The Plagiarist’s Tale† by Lizzie Widdicombe, illustrates the extreme measures Rowan took in order to create a successful novel. The New Yorker quotes Rowan saying â€Å"†¦ rather than saying I couldn’tShow MoreRelatedEvidence Proof And Non Copyrightable Essay987 Words   |  4 Pages Amicus Arguments: No Substantial Similarities First, the brief explains that a successful copyright action entails two substantially similar works; then it proves that the songs at hand are not substantially similar. Id. While listening to â€Å"Blurred Lines† may remind you of â€Å"Got Give It Up,† they do not have similar melodies. Edwin F. McPherson, p. 7-8, Williams, Et. Al., v Gaye, Et Al., Case No. CV-13-06004-JAK (AGRx) (2016). In fact, the songs do not share one melodic phrase. Id. 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The University Of Nebraska At Omaha ( Uno ) - 1210 Words

For the last year and a half, I have had the privilege of studying Toxoplasma gondii (T. gondii), an apicomplexan parasite. This parasite infects an estimated 30-50% of adults worldwide, most of whom are unaware of their infection. Because it is a close cousin of Plasmodium falciparum, the cause of human malaria, it is also considered a model organism for malaria, a disease that claims the lives of over a million people a year. Thanks to this close relationship, a drug-like compound that has efficacy against one organism will likely have efficacy against the other as well. This research experience lead me to develop a great interest in biomedical research, prompting me to continue on in the same laboratory for my Master’s degree, which I†¦show more content†¦gondii in a forward genetic screen of a library of compounds, which was published in â€Å"Chemical Genetics of Plasmodium falciparum†. The portion of the project that my thesis involved was the random mut agenesis of parasites using the chemical mutagen ethyl methanesulfonate to generate a population of parasites that contained every possible mutation within their genome. Then drug pressure was applied to these populations to identify the KG3-resistant populations of parasites. The resistance of these parasites was assessed via their IC50. As a result of this project, I have learned a number of laboratory skills, including cell culture, genetic manipulation, compound preparation, and fluorescence-based IC50 assays. The overall project is ongoing, and is now a portion of my master’s thesis. The other major project of my undergraduate career was investigating the effects of testosterone on T. gondii growth both in vivo and in vitro. Preliminary data produced by our lab had shown testosterone to have an effect on T. gondii growth in vitro. This effect was not confirmed, thus we proposed an experiment to test the in vitro effects on a larger scale, allowing statistical significanc e to be established. If testosterone were to have an effect on the growth of the parasite, the options for treatment could be expanded through further scientific inquiry. For the in vitro portion of the study, much of my work was focused on a plaque assay. This is an assay that allows

The Hurt Man Free Essays

â€Å"The Hurt Man â€Å"is a short story written by Wendell Berry taking place in the late asses. The childhood memories of the man Mat Filter are described from a third person narrator whose omniscience is limited to Mat. The fact that the narrator is able to give away information regarding much later events such as â€Å"she would begin to matter to him a great deal in a dozen of years, and after that she would matter to him all his life â€Å"of course referring to Margaret; Mat’s coming wife gives the reader the opportunity to reflect on the current events with the future events in mind to each a greater understanding and later conclusion of the story. We will write a custom essay sample on The Hurt Man or any similar topic only for you Order Now â€Å"The Hurt Man â€Å"takes on a very traditional short story form. First the characters are described then the setting. After that the banalities and dangers of Port William are portrayed followed by a trigger to lead on the story in a dramatic order: a hurt man arrives bleeding at the house of the five year old narrator and his mother. At first the title of the story seems easily analyzable and one might think that the story it called â€Å"The Hurt Man† only because of the hurt man it among other things revolves around. But I live it could also be referring to changes in Mat and how his innocence is taken away when learning of pain through the mother’s care of the man. The setting of the story plays a decisive role as well. As stated initially, Mat grew up in a rather tumultuous and harsh setting where disputes were mostly settled out of court with violence; a town in which the â€Å"proof of mortality would be given in blood†. Here a noteworthy word â€Å"mortality â€Å"occurs for the first time in the story and almost from the beginning. The usage of the word mortality later becomes an essential part of the story and Port William. It is also told that the three deceased siblings of Mat are resting at the town’s graveyard and their headstones became an immortal proof of their tough and short life in Port William. The mother was a strong and seemingly independent woman. She was treated with respect from the friends of the hurt man first when she stopped them to ask them who they were and secondly when she delegated the different task in an attempt to save the hurt man. Even though she had previously lost 3 of her children at very young ages much like her present son she did not hesitate to let him experience the airdrops of life first handedly. After all such experiences are necessary when growing up especially at that age. Of course she was concerned about his wellbeing to a certain motherly degree also did she love him. So she kept an eye on him but also let him grew up like any other child. Especially on Saturdays did she watch out for him since the town had a tendency to turn additionally disorderly that day. So in contrast Mat’s mother is very similar to the mother of Creeps in â€Å"The Soldiers Home â€Å". Both of them want to protect their child but they don’t want their protection to be arced on them they would rather have their children experience hardships and progress in life. The fact that it is two completely different situations and ages their children are affected by is secondary. The important part is their motherly care and the experiences they let their children have for the better on the long run. Mat was surprised when the mother almost without hesitation let the man inside their house. He was not afraid of man or the blood on his face and body. But if there was one thing he was not surprised about was that the mother took care of him and nursed is wounds. He knew she would do this for she did this to himself so why should his caring mother refuse to help this stranger? He was simply surprised about the facial expression of care, love, empathy and uneasiness which he had only seen directed at him. Then Mat realized what death really is by seeing his mother’s genuine care and love for a complete stranger. He also understood that this stranger would have been dead had it not been for his mother. When Mat then moved closer to his mother and uncovered her facial expression usually only directed at him: that passionate, careful ND worried look he has an epiphany in which he sees the world through the eyes of an adult for the first time. This is a milestone is his life (and life in general) and of course at his age he can only be shocked. For all of his short life Mat thought that the world was revolving around him and his mother only but after seeing how his mother reacted to this man’s condition he realized that this man could have died and never returned like the many people buried at the graveyard. He then truly understood what dying means. This might also be the reason why â€Å"she would begin to matter to him a great deal in a dozen of years, ND after that she would matter to him all his life â€Å". First she did not matter to him she could have been a boy for all he cared but he ended up marrying her maybe because he realized that life does not Just revolve about him and his mother. Through the pain he learned of he also learned about love, care and compassion which he later would share with his wife and grandson and as long as Mat would be happy there would always be a loss† He learned it all his life†. That is the law of equivalent exchange in which we and our universe live by. How to cite The Hurt Man, Papers

Managerial Accounting Brenton Pryce Company

Questions: You have just been hired as an accountant by GoodStyle Furniture, a manufacturer of specialty, hand-made furniture based in South Australia. The furniture produced by Goodstyle is in two ranges, Modern and Classical. The two ranges are different in design, but both are high quality, hand-made furniture and are priced accordingly. The owner of the company, Brenton Pryce, has always believed in pricing a quality product based on how much their larger competitors are pricing theirs. His argument has been that our product is as good, if not better, than the mass producers of furniture, so we should be charging at least as much, if not more, than what they charge. When you arrived at work for the first time, you learnt that the though the company has been in existence for the last twelve years, they have never had an accountant. The accounts were typically prepared by the Laura Peters , secretary of Brenton Pryce and Tom Nichols, a part-time accountant who came in once or twice a month. Tom has informed Brenton that he could no longer spare the time to come in and has suggested the need for an accountant on a full time basis, which is why you have been hired. Brenton, though, is still not convinced of the need for a full time accountant. Look, why do I need a full-time accountant? At the end of the day, all I need to do is total up my revenues, total up my expenses and the difference is my profit. Do I really need to understand my product costs? What is the purpose of that? Its not like I can lower my prices if my product costs are lower. I just follow the big guys like Hardly Normal and Super A-mart and price my product according to their pri ces. Why do I need to know what my product costs are? asked Brenton. Laura, who has been the secretary cum bookkeeper (of sorts) since the day the company started has prepared some information for you. Trying to be helpful, she has alphabetised the accounts. I do not know much about accounting, said Laura. But Tom has said that we need a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold, whatever that means. I have last years accounts for you, so could you please prepare those schedules or whatever and get it to Brenton? The alphabetised list of accounts can be found in Appendix A. Four days into your work, there was a fire over the weekend in the main office that stored the accounts. The manufacturing facility was not affected and work could go on, however, most of the information that was for the current years accounts was damaged and only partial fragments were readable. Luckily your work on last years accounts were not affected as you had brought them h ome to complete and was still in process of completing them.You need to get me back all the information thats now lost! My creditors want to see that information and I need you to work on it asap said BrentonSifting through ashes and interviewing selected employees, you have worked up some additional information: a) Laura remembers clearly that the predetermined overhead rate was based on 60,000 direct-labour hours to be worked for the year and $180,000 in overhead costs. (Tom mentioned this before he left, Laura said. No idea why it is important, but if it can help you, good luck.) b) The work in process balance was $4,500 at 1st April . Also the production supervisors cost sheets showed only one job in process on 30th April. Materials of $2,600 had been added to this job, and 300 direct labour hours had been expended at $6 per hour on this job. c) The accounts payable are for raw material purchases only, according to Laura. She clearly remembers that the balance in the account on 1st April was $6,000. Checking with Brenton for his cheque stubs, payments of $40,000 were made to suppliers during April. (All materials used were direct materials.) .The balance in the Accounts Payable account was $8,000 at 30 April .d) A charred piece of the payroll ledger shows that 5,200 direct labour hours we re recorded for the month. Laura has confirmed that there were no variations in pay rate (i.e. all employees were paid $6 per hour.) e) Records in the warehouse indicate that the finished goods inventory totalled $11,000 on 1st April. Also the finished goods balance was $16,000 on 30th April .f) The balance in the Raw Materials account was $12,000 on 1st April.g) Actual Manufacturing overhead incurred during April was $14,800.h) From another charred piece of paper, you discerned that the cost of goods manufactured for April was $89,000. You are now ready to and give Brenton the information he needs before you lose your job! When you went in to tell him that you can now start working on the information, Brenton tells you that he has spoken to Tom (their previous part-time accountant) and that the following information are required: Tom says we need the following information: Work in process at the end of April, raw materials purchased in April, Overhead applied, Cost of goods sold in April, and Raw materials used in April. He also suggested that we should be looking at whether the overhead was over- or under-applied, whatever that means. Required:Prepare a report (no more than 10-pages) for Brenton Pryce that addresses the following: a) The purpose of a product costing system. b) Preparation of a Schedule of Cost of Goods Manufactured and Cost of Goods Sold for last year. (The schedules may be in the appendix). Explain why some items have been excluded from the schedules. c) An Income Statement for last year assuming that tax is charged at 30% on Income before taxd) Determine the values for the following:i. Work in Process at the end of April; ii. Raw materials purchased in April; iii. Overhead applied in April; iv. Cost of Goods sold in April; v. Raw materials used in April; and, vi. Over- or under-applied overhead in April. e) Discuss how overheads can be over- or under-applied and how the company should deal with the over- or under-application. Administrative salaries $2,400 Advertising expense 1,200 Depreciation factory building 800 Depreciation -- factory equipment 1,600 Depreciation -- office equipment 180 Direct labour cost 21,900 Raw materials inventory, beginning 2,100 Raw materials inventory, ending 3,200 Finished goods inventory, beginning 46,980 Finished goods inventory,. ending 44,410 General liability insurance expense 240 Indirect labour cost 11,800 Insurance on factory 1,400 Purchases of raw materials 14,600 Repairs and maintenance of factory Sales 110,000 900 Sales salaries 2,000 Taxes on factory 450 Travel and entertainment expense 1,410 Work in process inventory, beginning 1,670 Work in process inventory, ending 1,110 Answers: (a) Product Costing is a term or methodology associated with managerial accounting. Product costing helps to determine the cost per unit of a product by studying and considering various sources used in its production.(Martin, 2012) Product Costing is defined as the process of assigning direct and indirect cost to individual branches, product and other cost items.(Brierley, 2008) Product costing help to improve the management information by helping the managers and other members of the board to take decision regarding product pricing, product design, delivery mechanism, etc.(Oracle, 2003) Product costing also serves the following benefit: It helps the manager to understand the contribution of each product in generating profit and in the growth of the economy. (Scheid, 2010) It assists the manager in understanding the variance between the actual expenditure and the budgeted expenditure. (Hoyle, 2010) Product costing helps to test or examine the viability of various new products. (Fisher, 2012) It helps to identify various sources of profit and losses. (CO Mgbame, 2009) There are various ways or methods involved in product costing. Each and every method have their own independent way of measuring the per unit cost of a product. Some of them are:o Activity Based Costing (Compton, 2009)o Marginal Costing (Per-Olov Johansson, 2010)o Process Costing (Osmond Vitez, 2011)o Standard Costing (Arthur, 2010) (b) Statement of Cost Particulars Amount ( $) Amount ( $) Opening Stock of Raw Material 2,100 Add: Purchase of Raw Material 14,600 Less: Closing Stock of Raw Material (3,200) COST OF RAW MATERIAL CONSUMED 13,500 Add: Direct Labor Cost 21,900 PRIME COST 35,400 Add: Factory Overhead - Depreciation on Factory Equipment 1,600 - Depreciation on Factory Building 800 - Repairs and Maintenance on Factory 900 - Insurance on Factory 1,400 -Taxes on Factory 450 - Indirect labor Cost 11,800 16,950 FACTORY COST 52,350 Add: Opening Stock of Work In Progress 1,670 Less: Closing Stock of Work In Progress (1,110) 560 COST OF GOODS MANUFACTURED FOR SALE 52,910 Add: Opening Stock of Finished Goods 46,980 Less: Closing Stock of Finished Goods (44,410) 2,570 COST OF GOODS SOLD 55,480 In the above schedule, Cost of Goods Manufactured is $ 52,900, whereas the Cost of Goods Sold is $ 55,480. While calculating the Cost of Goods Manufactured and Cost of Goods Sold, some of the item such as Travel and entertainment expense has excluded from the calculation because they form the part of office and administrative expense which is included in the calculation of total cost of sale. Thus, from the above calculation we can say, -Cost of Goods Manufactured= Factory Cost + Change in the Inventory of Work In Progress. -Cost of Goods Sold= Cost of Goods Manufactured + Change in the Inventory of Finished Goods. -Total Cost of Sale= Cost of Goods Sold + Office and Administrative Expense + Selling and Distribution Expense (c) Statement of Income Particulars Amount ( $) Amount ( $) Sale 110,000 Less: Cost of Goods Sold ( Calculated in Answer b) 55,480 GROSS PROFIT (A) 54,520 B. Office and Administration Expense - Travel and Entertainment Expense 1,410 - Depreciation on Office Equipment 180 - General liability Insurance 240 - Administrative Salary 2,400 TOTAL OF B 4,230 C. Selling and Distribution Expense - Sales Salary 2,000 - Advertisement Expense 1,200 TOTAL OF C 3,200 Net Profit/ Income before Tax ( A-(B+C)) 47,090 Amount of Tax (@30%) 14,127 Net Profit/Income after Tax 32,963 (d)(i) Calculation of Work In Progress at the end of AprilEstimated Overhead= $ 180,000Direct Labor Hour= 60,000 hrsOverhead Rate = Estimated Overhead/ Direct Labor Hour = 180000/60000 = 3 per hr Particulars Amount ( $) Opening Stock of Work In Progress 4,500 Add: Direct Material 2,600 Add: Direct Labor Hours (300*6) 1,800 Add: Overhead incurred (300*3) 900 Closing Stock Of Work In Progress 9,800 (ii) Calculation of Raw Material Purchased at the end of April Dr. Cr. Date Particulars Amount ( $) Date Particulars Amount ( $) 1st April To Opening Payment made 6,000 During April By Payment made 40000 During April To Raw Material Purchased 42,000 30th April By Closing Payment made 8,000 (Balancing Figure) 48,000 48,000 (iii). Calculation of Overhead Applied in the month of April Total Labor Hrs worked in April= 5,200 Overhead Rate ( As calculated in d(i))= 3 Overhead Absorbed/Applied in April (5200*3)l= $15,600 (iv.). Calculation of Cost of Goods Sold during the month of April Dr. Cr. Date Particulars Amount ( $) Date Particulars Amount ( $) 1st April To Opening Stock of Finished Goods 11,000 During April By Cost of Goods sold 84,000 (Balancing Figure) During April To Cost of Goods Manufactured 89,000 30th April By Closing Stock of Finished Goods 16,000 100,000 100,000 (v.) Calculation of Raw Material Used in the month of April Dr. Cr. Date Particulars Amount ( $) Date Particulars Amount ( $) 1st April To Opening Stock of Raw Material 12,000 During April By Raw Material Used 54,000 (Balancing Figure) During April To Raw Material Purchased 42,000 30th April By Closing Stock of Raw Material 0 54,000 54,000 (vi.) Calculation of Over or Under Allied Overhead Overhead Applied (As calculated in d(iii)) = $15,600Actual Overhead = $14,800Overhead Over applied = $(15600 14800) = $800 (e) Overhead comprise of indirect employees, indirect material cost and other indirect expenses which are not direct expense which are not directly identifiable or allocable to a cost subject economically feasible way. Overhead may be under-absorbed or over-absorbed.(Reinold, 2010) The under-absorption or over-absorption of overhead can be disposed off in cost accounting by using any of the following method:(THAKUR, 2009) Under- absorption or Over- absorption is to be treated by using supplementary rate. Under- absorption or Over- absorption is to be written off to Costing Profit Loss Account Under- absorption or Over- absorption can be carried. over to the next years account.If under-absorption or over-absorption is because of the management fault then such under-absorption or over-absorption will be transferred to Costing Profit or Loss Account. (Caplan, 2011)If under-absorption or over-absorption is because of seasonal variation then such under or over absorption of overhead shall be carried forward to the next accounting year. If under-absorption or over-absorption is because of change in price level then we will calculate supplementary rate and under-absorption or over-absorption with respect to unit sold will be transferred to Profit and Loss Account and under-absorption or over-absorption with respect to units in stock will be added to the value of stock.In the given case, in order to treat t he over-absorption of overhead the company should credit the Profit and Loss Account. References Arthur, J. (2010). Standard Costing: A Quick Look at the Top Advantages. Bright Hub , 1. Brierley, J. A. (2008). Understanding of the Sophistication of Product Costing . American Accounting Association , 1-3. Caplan, D. (2011). MANAGEMENT ACCOUNTING: CONCEPTS AND TECHNIQUES. Organ State , 1. CO Mgbame, E. O. (2009). Product costing systems in Nigerian companies. Afrivan journal Online , 1. Compton, T. R. (2009). Activity-Based Costing. The CPA Journal , 1. Fisher, J. G. (2012). Product costing systems. The Jpurnal Of Corporate Accounting Finance , 1GAS Hoyle, K. H. (2010). Product Cost Flows in a Process Costing System. managerial Accounting , 1. Martin, J. R. (2012). Management Accounting: Concepts. Management And Accounting Web , 1-4.. Oracle. (2003). Concept of product costing. Peoplesoft. , 3-15. Osmond Vitez, D. M. (2011). Advantages Disadvantages of Process Costing. Chron , 1.. Per-Olov Johansson, B. K. (2010). A note on cost-benefit analysis, the marginal cost of public funds,. Environmental Economics , 1-6. Reinold, M. M. (2010). Concept relating to Overhead. PMC , 1-3. Scheid, J. (2010). Pros and Cons of Product Costing. Bright Hub , 1. Scheid, J. (2010). Standard Costing: A Quick Look at the Top Advantages. Bright Hub , 1. THAKUR, R. (2009). How to treat the under or over absorption in cost accounting. Articles.net , 1.

Violence in the workplace

Introduction Violence can be viewed as the extreme form of aggression. These include rape, murder or assault. Violence has adverse impacts on the society, both psychologically and physically. There are a number of possible causes of violence. These include the exposure to violent media, violence in homes as well as the act where the acts are seen as violent even when they are not. There are several factors which can contribute to violence in the community.Advertising We will write a custom assessment sample on Violence in the workplace specifically for you for only $16.05 $11/page Learn More These include the social factors, provocative factors among others. The following discussion gives an analysis of some violence cases which has taken place in the past. The Case Of A Work Related Violence Work related violence is another case of violence that is very common in the society. In some cases, employees find themselves in various forms of violence. For ins tance, they may be exposed to adverse working environments that expose them to one or more kinds of violence. A good example of violence can be demonstrated through the employees in the Intellekt Company Ltd. This is a company that is based in Oxford. This company is composed of five employees who are permanently employed by the company. These employees are assigned with several responsibilities. One of the main responsibilities is serving court injunction papers on respondents who are mostly violent and in violent situations which is mostly in individuals homes1. The employees are also required to collect information about counterfeit goods in violent places. These cases may involve the police as well as the trading standards officers. Finally, these employees are assigned the duties of surveillance and repossession. All these assignment have a high risk since there are very high chances of violence. The fact that each employee works all alone, most of the time, makes the situation worse. These employees are therefore exposed to many kinds of risks. For instance, they are forced to work with violent clients. This exposes them to violent treatment which may cause them physical damage.Advertising Looking for assessment on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Employees are also forced to work with drunks as well as the drug addicts. These are mostly violent individuals and therefore can harm the employees in the process of executing their duties. Employees are also engaged in repossessing of property that usually leads to distress2. Distressed people are likely to cause violence and abuse. Other assignment like serving bankruptcy equally poses a high risk on the people. The above case has revealed various incidences of violence. In most cases, the violence results through transgression. For instance, people engagement in illegal ways of obtaining property leads to repossession. People are also involved in violent activities when at risks. For instance, an individual who is at a risk of losing property may be induced to violent activities. They will be distressed for losing the property and may therefore harm the employees. There are several incidences where the employees have faced violence in their effort execute their duties. In China, an employee pretended to be a buyer in order to investigate in a company selling counterfeit goods3. After asking to see the company, he was blindfolded after which he was taken very far away in the mountains where he could not trace his way. However, the employee managed to find his way back to the hotel unharmed. Case of Violent Young Male Adult This case involves a young individual from Zimbabwe who was violent towards his family members. Over the past years, several cases of violence have been reported in Zimbabwe. These have been reported in both the private and the public sphere4. In Zimbabwe, family violence has been triggered by t he poor leadership in the country. For instance, the leaders who are at the power have neglected the needs of the people. People are not able to access their livelihoods effectively, a condition that has significantly contributed to violence in the country. The problems of power and leadership in Zimbabwe have led to violence in the social lives of many citizens. The heritage of violence in the political economy is the main cause of violence in many countries5. For instance, limited resources put pressure on the family members in competition for the limited resources. This case involves one of the violence victims who were induced to violence by the prevailing conditions in Zimbabwe. The family can be viewed to have the power system like any other social groups. Soon after their occupation in the country, the Europeans settlers in Zimbabwe had to use power to coerce the people to adhere to their directions.Advertising We will write a custom assessment sample on Violence in the workplace specifically for you for only $16.05 $11/page Learn More They used several measures in order to change the natives to docile bodies. In other words, the settlers wanted the natives to take and abide with their rules naively. On the other hand, the citizens were forced to use violence as a tool against the settler power and rule. This case involves a family which was subjected in such an environment. This individual comes from the family located in Bulawayo in Zimbabwe. One of his parents suffered violence for being involved in driving change to resist the coercion of the white settlers in the country. It was discovered that majority of the families had adult sons who were usually under trouble and was also trebling. In most cases, the family members were adversely affected by the violence posed on them by these adults. By the time Moyo and MaMlilo went through violence, they had been married for five years6. Moyo had retired from the army and was r unning a small construction firm. As a member of the army, Moyo was forced to serve for the political liberation to eliminate the radicalized economy. Moyo was very concerned about the racialized economy that adversely affected the people. In his younger adult life, he had attempted to bring about change in the society by hunting for justice, cultivate respect and protect the ones who were vulnerable. As a result, Moyo was tortured and imprisoned for organizing this change. Furthermore, his family had been removed from their farm to give space for the white settlers. This was done with violence. In this case, the white had the power which they used for violence against the natives. After facing this violence, Moyo decided to join the struggle against coercive settler rule7. This person came from a family made of several members. These include a father, mother and the children. This family is situated in the social and economic environment of Zimbabwe. At this point, it is important to identify the two forms of violence. Violence can either be loud or silent. Silent violence involves the insults, threats and also deep scaring that does not hurt physically8. On the other hand, loud violence refers to the form of violence that poses a physical harm to the victims. It also causes harm to people’s property as well as the social environment in the community9.Advertising Looking for assessment on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More The violence posed on the Africans by the Europeans left Moyo separated from his family members for a long duration of time. This separation affected his children adversely. He did not get time to be together with his children. He was denied a chance to socialize with his children and teach them on the best ways of conduct. Moyo traded away this with the struggle against the coercion rule imposed by the white. He leant that the best way to gain and retain power was only through brute force10. Since the family was separated due to work differences, Moyo’s family suffered silent violence. The family members were not satisfied as they felt that there was a gap without the presence of one of their members11. This kind of violence was as a result of the differences in their work or career. From the above discussion, it is clear that this violence was as a result of the differences that rose between the white and the natives. The whites wanted to dictate on the natives and controll ing their resources. On the other hand, the natives rejected as they felt that their rights were violated. MaMlilo was left to raise their five children alone whom he raised as well as she could. Three girls were working in South Africa while the two boys were staying with her at home. The elder son, who was called Dingi, was extremely violent as a result of the conditions in which he grew in. Dingi is said to be troubled and troubling as well. Her mother laments of the trouble that they have been caused by their son. The daughters were providing for the family. However, their son was not able to provide for his child. Therefore, he caused his family a silent violence. This violence came as a result of transgressing against the order of the society. As a son in the family, he was expected to provide for the family. However, this was not the case. Contrary, his sisters were the ones who were providing for the family. This posed silent violence for the family. This is because the son had neglected the roles of a responsible son that he was expected to be. From the above case, we can clearly see that the structural violence was the main cause of the violence which faced this family. Structural violence is the form of violence that is characterized by exploitation and domination by economic, political, social and psychological terms12. Therefore, those with a higher economic power are likely to exploit others which are weak economically. In this case, we see an adult son posing a psychological violence to his family members. This is as a result of the pressure he gets for lack of economic powers. Before Zimbabwe got its independence in 1980, the white got the privileges of power that they used to control the economy. As a result, many people were left in economic difficulties. This encouraged inequality within the society, the fact which has led to cases of violence similar to the one that have been discussed above. When the society is engulfed by poverty such vio lent cases become very common. For instance, it becomes very easy for a person to be attacked by another in the streets. Conclusion From the cases above, it is clear that violence has adverse impacts on the society. This can affect people’s lives from individual and also the public levels. The first case involves work related violence. In this case, employees are engaged with duties which pose a high risk on them. Sometimes, employees are forced to deal with violent individuals. For instance, one employee found himself under such violence while investigating on counterfeit goods in a certain company in China. Transgression of the laws has led to such violence cases. The second case has revealed the form of violence which was posed on the people of Zimbabwe by the white settlers. They were harshly kicked out of their farms in order to give room for the white settlers. Any attempt to change was rewarded with torture and exploitative imprisonment of those found guilty. It has al so revealed a silent violence. This arises as a result of transgression of the expected roles. This is seen when Dingi fails to conform to expected values of the family. He poses silent violence to his family. Bibliography Baron, S. 2000. Violence in the Workplace: A Prevention and Management Guide for Businesses. California: Pathfinder Publishing, Inc. Collins, R. 2009. Violence: A Micro-Sociological Theory. New Jersey: Princeton University Press. Health and Safety Executive. 2008. Security and Protective Services; Work-Related Violence Case Studies. Web. Huber, W. 1996. Violence: The Unrelenting Assault on Human Dignity. New York: Fortress Press. Hume, M. 2004. Armed Violence and Poverty in El Salvador. A mini case study for the Armed Violence and Poverty Initiative. Web. Lawrence, B and Karim, A. 2007. on Violence: A Reader. New York: Duke University Press. Moyo, O. 2008. Surviving Structural Violence in Zimbabwe: The Case Study of a Family Coping With Violence. Web. Perline, I. and Goldschmidt, J. 2004. The Psychology and Law of Workplace Violence: A Handbook for Mental Health Professionals and Employers. Illinois: Charles C Thomas Publisher. Ã… ½iÃ… ¾ek, S. 2009. Violence: Six Sideways Reflections. London: Profile Books. Footnotes 1 Health and Safety Executive 2008 2 Lawrence and Karim 2007 3 Baron 2000 4 Moyo 2008 5 Huber 1996 6 Moyo 2008 7 Moyo 2008 8 Moyo 2008 9 Ã… ½iÃ… ¾ek 2009 10 Perline and Goldschmidt 2004 11 Collins 2009 12 Hume 2004 This assessment on Violence in the workplace was written and submitted by user Hayley T. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.