Of Mice And Men By John Steinbeck - 887 Words

In the book, Of mice and men by John Steinbeck. Two itinerant workers, Lenny and George seek work during a tough time of the depression. An unlikely pair cling to each other in the face of loneliness and Isolation. Lenny is a large, lumbering worker with a mild mental disability which often puts him in bad situations. George who is a small quick witted man gets Lenny out of any predicament. Even though Lenny drags George into a lot his messes they both are needed to complete each other. Along the way of their adventure together they discover other workers who are facing the same challenges presented to both of them. Candy, Crooks, and Curley’s wife are the characters presented with the strongest feelings of isolation and loneliness. The boys find a ranch to work at and discover a new character an old aged rancher named Candy who seems to have lost his hand while working. In his position it would be hard to find happiness with the lifestyle he lives but luckily the only happiness he needed was his dog. As most dog lovers would be Candy finds his dog to be part of his family and considers it his true companion. Not everyone can respect another man s connection to something if they haven t lived a day in his shoes. This goes for Carlson who wants to put Candy’s dog, who he calls, â€Å" ain t no good to himself† (Steinbeck 43) out of his own misery. With enough peer pressure from Carlson and other ranch workers Candy is forced to say yes to the killing of his closest friend.Show MoreRelatedOf Mice and Men by John Steinbeck973 Words   |  4 PagesIntroduction: I. Background A. John Steinbeck was born on February 27th, 1902 in Salinas, California. 1. Salinas River was one of the few centers for shipping, farming, and agriculture a. John Steinbeck worked as an employed laborer, digging canals and working beside men similar to characters in his novels. 2. In a discussion John Steinbeck said, I worked in the same country that the story is laid in. The characters are composites to a certain extent. Lennie was a real person. Hes in an insaneRead MoreOf Mice and Men, by John Steinbeck842 Words   |  4 Pages it was not uncommon to become morosely secluded while working. Men would go far away from their families in search of any jobs they could get, with only themselves to confide in; colleagues only filling in the void of friends and family partially. Naturally, John Steinbeck’s novel Of Mice and Men, written during this period, would reflect this fact as a major aspect of the story. Loneliness would become the sinew of Of Mice and Men, manifested in some of the story’s main characters: Candy, CrooksRead MoreOf Mice and Men by John Steinbeck1358 Words   |  6 Pagesthis expression to stress the fact that there are and will be difficulties in life. John Steinbeck, in his novella Of Mice and Men, does not fall short of the same views. It takes place in the year 1937, a period associated with the Great Depression, and illustrates the hardships of the time, and more so those that laborers such as George and Lennie experience. Life proves to be full of disappointments for both men who are victims of harsh circumstances in more ways than one. The two have a dreamRead MoreThe And Of Mice And Men By John Steinbeck1549 Words   |  7 PagesThis essay will be exploring the role of women in the texts ‘DNA’ by Dennis Kelly and ‘Of Mice and Men’ by John Steinbeck. Both texts are quite dissimilar for the most part, with ‘DNA’ being a contemporary play, dealing with problems faced by modern youth groups and ‘Of Mice and Men’ being a classic novella. Set in the 1930’s, the novella tells a story of two migrant workers who flee to Salinas, California, for work. In spite of this, both explore the presentation of female characters similarlyRead MoreOf Mi ce And Men By John Steinbeck894 Words   |  4 PagesOf Mice and Men Essay John Steinbeck once said, â€Å"A journey is a person in itself; no two are alike. And all plans, safeguards, policing, and coercion are fruitless. We find that after years of struggle that we do not take a trip; a trip takes us†. In his novella, Of Mice and Men, two men go on an unexpected journey in search for their dream of happiness. There are many themes that come from their journey such as, the gilded American dream, the bond of male friendships, the power of women and femininityRead MoreOf Mice And Men By John Steinbeck1433 Words   |  6 PagesI am writing a literary essay on the novella, Of Mice and Men by John Steinbeck. I will be responding to the question describe an important character and explain how the character helped you understand an important message. In the novella, Of Mice and Men, written by John Steinbeck, two characters, Crooks and Curley’s wife, help me understand the message ‘Discrimination isolates people’. The book takes place in Soledad, California, mid 1930’s, during the Great Depression, at a time when discriminationRead MoreOf Mice And Men By John Steinbeck1747 Words   |  7 Pages Of Mice and Men is a tragedy And The Pearl is a parable. Author s Name John Steinbeck -Title of Work #1: Of Mice and Men -Genre: Tragedy -Evidence of Genre (explain what makes the work an example of the genre): Tragedy is a branch of literature that uses a serious and dignified style the sad or unfortunate events encountered or caused by a heroic individual. In Of Mice and Men George and Lennie face a lot of tragic events. -Complete Summary of Work: Of Mice and Men is theRead MoreOf Mice And Men By John Steinbeck1354 Words   |  6 PagesThe novel ‘Of Mice and Men’, written by John Steinbeck, is set near the Salinas River in California, America during the Great Depression between 1930-1939. The Great Depression was a distressing time in the history of America as the unemployment rate was high which in turn led to poverty and hunger. During this time, many struggled to find work and this steered them to travel long distances, often without having anyone to talk to. Dreams were crafted by this travelling workforce and were somethingRead MoreMice Of Men By John Steinbeck785 Words   |  4 Pages It was an hopeless time period. For George in steinbeck s book mice of men by John Steinbeck,it was the great depression.This was a time period of a deep and dark economic downturn that affected the whole country. While the story focuses on George and Lennie s struggles through this hopeless time.They were best buds that got along great. They went to farm to farm as migrant works to get there pay. George had to take care of Lennie throughout the book and pick up the pieces, but lennie was a kindRead MoreOf Mice And Men By John Steinbeck1400 Words   |  6 PagesOf Mice and Men, it is not just a band! Of Mice and Men was originally a short novel written by John Steinbeck in the 1930s. Regardless of the shortness in length, though, it is a rather deep and emotional book with quite a few messages behind the fictional storyline. These messages, however, cannot be discovered right off the bat. To genuinely absorb the messages Steinbeck teaches and actually understand the meaning behind them, one must read the book in its entirety. Steinbeck educates readers

The Discovery Of The Dna Double Helix - 1913 Words

The discovery of the DNA double helix is known to be accredited to James Watson and Francis Crick. Watson describes the events that led up to the discovery in his book The Double Helix. Although they both have put in a significant amount of time and work to find the structure of DNA, one individual who was key to putting their pieces together was Rosalind Franklin. Considering Franklin’s efforts and contributions to the X-ray diffraction images of DNA, which have helped Watson and Crick with their model building and discovery of the DNA double helix, Watson fails to give credit where credit is due. I thoroughly enjoyed reading Watson’s book because it showed the way in which Watson perceived his journey in how he came to discover the DNA structure. Watson and Crick went through countless trials and errors trying to figure out the structure of DNA and each error lead them closer to solving this mystery and staying ahead of their competitors, namely Linus Pauling. Their first conundrum was the arrangement of the four bases around the sugar-phosphate backbone. He referred to J.N. Davidson’s book The Biochemistry of Nucleic Acids for the base formulas (Watson 182). At first, Watson hypothesized whether â€Å"the chains would be held together by hydrogen bonds or by salt linkages involving the negatively charged phosphate groups† (Watson 53). He made several observations based on his hypothesis about the four types of nucleotides in DNA. One was that â€Å"one or more hydrogen atoms onShow MoreRelatedThe Discovery Of The Double Helix And Dna979 Words   |  4 PagesDNA is the central dogma of modern biology, it is present in all living things from bacteria to mammals. DNA carries the genetic information of the organism and is used in processes like mitosis, meiosis and protein production. The reason as to why I chose this topic specifically is because it is central to my favourite aspect of biology, genetics. Prior to the discover of the double helix and DNA itself there was some information and experiments done on genetics with what little knowledge theyRead MoreYu Sun Park. Dr. Murphy. Lab Section 4. Discovery Of Dna1394 Words   |  6 Pagessection 4 Discovery of DNA double helix: Related to both Scientific and Humane Aspects DNA, the molecule of life that carries genetic information in humans and almost all other organisms, has been considered as one of the greatest discoveries until now. If DNA could not have been discovered, we would not be able to do or test numerous things such as paternity test and pathological confirmation. There are four main scientists who contributed their lives, knowledge, and ambitions to find out the DNA doubleRead MoreThe Characters In James Watsons The Double Helix1521 Words   |  7 Pages The Double Helix Essay In James Watson’s The Double Helix, there are four main scientists that all work towards the discovery of the double helix. These four people discovered the double helix and forever changed biology. Their names are James D. Watson, Francis Crick, Rosalind Franklin, and Maurice Wilkins. The winners of the Nobel prize in real life were James D. Watson, Francis Crick, and Maurice Wilkins. Rosalind was ineligible to receive the reward because she died prior to the award beingRead Moreresearch studies Essay1521 Words   |  7 Pagesï » ¿ Irahani, Shara-aisa A. BEEd-I EdSci 102-A Feb. 18, 2014 â€Å"Race for the Double-Helix† What were your first impressions of the main characters? James Watson: An American biologist man who has a research about the DNA. For me, James Watson at first was a bit weird guy because of the way he stared and looked at people around him. He is a mysterious guy and a bit naughty to the ladies he has seen. As one of the character said, he is the â€Å"boy-wonderer†. He is alsoRead MoreCharles Crick And James Watson On The Structure Of The Complex Molecule Known As Dna Essay1293 Words   |  6 PagesCrick and James Watson for formulating the structure of the complex molecule known as DNA. These discoveries were a direct result of the accumulation of many scientists’ earlier analyses and findings of the DNA. Before Watson and Crick had developed the double-helical structure of DNA, indication of this genetic material had been revealed around the 1850’s. During the century following the first evidence of DNA, subsequent researchers had been eagerly examining the physical and chemical componentsRead MoreThe Theory Of The Double Helix1321 Words   |  6 PagesAs demonstrated in The Double Helix, a significant process used to make a discovery is working together with other scientists and get more information from them by learning about the results from each lab. Francis and Watson would constantly communicate their ideas and theories with each other for feedback which in return helped them gain more information that could be applied to their models. They will share their ideas with other scientists to help further develop and refine their theories. InRead MoreThe Discovery In 1953 Of The Double Helix, The Twisted-Ladder1608 Words   |  7 PagesThe discovery in 1953 of the double helix, the twisted-ladder structure of deoxyribonucleic acid (DNA), by James Watson and Francis Crick marked a milestone in the history of science and gave rise to modern molecular biology, which is largely concerned with understanding how genes control the chemical processes within cells. In short order, their discover y yielded ground-breaking insights into the genetic code and protein synthesis. During the 1970s and 1980s, it helped to produce new and powerfulRead MoreA Research Study On Dna1322 Words   |  6 Pagesentirely based on DNA (deoxyribonucleic acid), the relatively recently discovered molecule that â€Å"forms the molecular basis for heredity†. In specific, the project to be undertaken focuses on genes, specific sections of DNA, that are responsible for communicating to an organism â€Å"instructions for synthesizing every protein† an organism would require. In the middle of the nineteenth century, a large amount of scientists were involved in the search for the structure of the all-important DNA molecules. TheRead MoreThe Double Helix Dna ( Deoxyribonucleic Acid ) Structure1724 Words   |  7 Pagesgreatest minds of the last century and arguably the biggest step in to creating the double helix DNA (deoxyribonucleic acid) structure. It goes without saying, that the ba sis of human life and why we are the way we are, is due to the DNA that is found on the double Helix. We can see all of our traits from our skin colour all the way to nail thickness, which are a combination of traits from both our parents. The DNA structure also allows us to view where elements come in to play and how our geneticRead MoreThe Contributions Of Rosalind Franklin940 Words   |  4 Pagescontribution as a result of her work with DNA. Prior to this time, DNA was still a mystery in how impactful its purpose could be to society and the growing age of science and technology. DNA became of importance to learn about the foundation in relation to genetic and hereditary. Without the contribution of Franklin, todays understanding of the DNA structure would not exist. Rosalind Franklin died before the Nobel Peace Prize was given for the discovery of DNA. If she been alive, her receipt of the

Management Accounting Company Transit Division

Question: Discuss about the Management Accounting for Company Transit Division. Answer: Part-A Transfer pricing can be defined as the price at which the division of the company transact with each other, for example supply trade or labour between the departments. Transfer pricing are used when business entities of a larger multinational firm are treated and measured as separate business entities (Kaplan and Atkinson 2015). A transfer price is also known as the transfer cost. This method is useful in the computation of income tax implications under distinct areas of jurisdiction. In addition to this, it is advantageous in improving the efficiency level of numerous departments in the purchase and sale for decision-making purpose. Classification of transfer pricing: Cost base transfer pricing: Organisations using transfer base costing approach to identify the sales from international entities contribute to corporate profitability through economies of scale in domestic manufacturing companies. The transfer cost at base helps in reduces the duties of company (Deegan 2013). It should be mentioned that companies using this approach have no profit anticipations on transfer sales. Cost plus pricing: Companies, which follow the cost plus transfer pricing method are undertaking the profitability position, to reflect at any stage of production, the cost of processing in the form of transfer price. Under the cost plus pricing systems use this process, add the profitability margin on the sum total of manufacturing cost to sell the product in the market (Kamala et al. 2015). Under this operating profit cannot be generated by the intermediate department. Transfer price at market rate: This pricing method is derived from the transfer of price based on market rate. Under transfer pricing method, business firms compute the transfer price in accordance with the policies and other factors. Negotiated transfer price: Business entities on most of the occasion decide the transfer pricing after negotiating with the other branches of the organisation. Hence, this is known as negotiated transfer pricing (Needles et al. 2013). Reasons for different price base: It is evident there are numerous business units which adopts certain different methods of adopting transfer pricing in order to suit their daily operations. Therefore, selecting the most appropriate method involves various aspects, which are as follows; Cost base method is widely used for its simplicity in order to assess the appropriate cost of the final goods produced. Cost plus methods adopted is adopted to distribute the total amount of profit at different level of production in order to bring out desired level of performance from the organisation (Warren et al. 2013). On the other hand, the management usually prefers the market rate of transfer pricing in order to distribute the units produced at the original market price. This helps in the computation of unit produced in accordance with the prevailing rate of price in the market. It should also be noted that the prevailing market rate of products also constitute risk related to cost which includes, bad debts, insurance and abnormal loss from damages. Therefore, the above stated expenses incurred are not considered for transferring the sub units in to another branch of the company. The adjusted market rate is undertaken to reduce or eliminate the unnecessary expenses and implement more precise rate of market transfer price (Drury 2013). Negotiated pricing methods is used to introduce a pricing method which is acceptable by both the upstream and downstream departments in order to equally benefit the department. Objective of transfer pricing: The objective of transfer prices are as follows; If an organisation has numerous processing units in order to suit different tax jurisdiction, transfer-pricing methodology can be beneficial for the business unit to compute the taxes under different head more precisely (Braun et al. 2013). In addition to this, if the selling heads are under the higher side of the tax zone then the business unit has to bear the tax liability on the sale of product. On the occurrence of such event profits are distributed under different heads of the tax zone to lower the tax liability of the company. The objective of transferring pricing is to decide whether sub units of prices to be transferred in to the next department or can be sold externally to earn high margin of profit (Horngren et al. 2013). The management has the authority to make decision whether subunits should be transferred from previous branches in order to lower down the expenses. Operating profit arising out of each branch, work as an additional motivating factor for employees and management to perform better. It can be assumed that transfer-costing method is an effective tool for the management to measure the degree of efficiency for each individual branch. Part B: Determination of transfer price under cost base transfer pricing method is easy and simple to compute. Therefore, such methods cannot be used in the measurement of divisional performance (Fullerton et al. 2014). Perhaps if the transfer price is based on the cost of processing, then such measurement does not show the actual value of the transferred product. The fair value of the product can be ascertained if the cost of processing is drawn for comparing the prevailing market rate with the sub units. This helps the management to assess whether the actual cost incurred in processing is higher or is in accordance with the current market rate. Therefore, if the current market rate or negotiated transfer pricing method are employed, then the upstream will be under obligation to deliver the unit produce in accordance with the price fixed by the management (Otley and Emmanuel 2013). Under such circumstances, if the organisation suffers loss or is unable to attain the budgeted amount of profit, then the performance will be considered below the satisfactory level. On the other hand, if the product is delivered at a higher price and the possibilities of estimated profit is achieved, then in such a case the performance will be considered as favourable. Furthermore the downward department also receives the product at stipulated rate in order maintain the operating profit level at divisional level. However, if it considerably fails to achieve the targeted profit, then in such circumstances, it will be considered as under-performing division. 2: Computation of contribution margin: Computation of Contribution Margin:- Cleaning Scraping Division Processing Division Particulars Amount Amount Sale Price Per/Unit 95 160 Less: Variable Costs Per/Unit Transfer Price -95 Direct Material -18 -5 Direct Labour -12 -10 Manufacturing Overheads -30 -10 Contribution Margin Per/Unit 35 40 3: It is noteworthy to denote that the business unit should fix the negotiated transfer price at a range where both the units employed can yield equivalent operating margin. Under the cost base transfer pricing method, the cleaning and scrapping department can make an earning of only 9% of the operating margin, while on the other hand, the processing division generates 27% operating margin of profit (Ward 2012). Under such circumstances, if a market rate is applied then the upstream division will make a profit of 26% but the margin of profitability relating to other division will fall to 16%. On the occurrence of such event, the negotiated price should be fixed at $87.75, which enables both the division to yield a profitability margin of 20%. Below listed are the calculations: Cost-Base Transfer Market-Base Transfer Negotiated Transfer Particulars Amount Amount Amount Cleaning Scraping Division: Revenue per unit 77 95 87.75 Direct Labour -12 -12 -12 Direct Material -18 -18 -18 Manufacturing Overhead: Fixed overhead - 25% -10 -10 -10 Variable Overhead - 75% -30 -30 -30 Divisional Operating Profit 7 25 17.75 Operating Profitability Margin 9% 26% 20% Processing Division: Revenue 160 160 160 Cost of Direct material -5 -5 -5 Cost of Direct Labour -10 -10 -10 Cost of Transfer -77 -95 -87.75 Manufacturing Overhead: Fixed Overhead - 60% -15 -15 -15 Variable Overhead - 40% -10 -10 -10 Divisional Operating Profit 43 25 32.25 Operating Profit Margin 27% 16% 20% Total Operating Profit 50 50 50 4: The lowest amount of transfer price, which will be acceptable, by the cleaning and scrapping unit will be based on the total value per unit of Cruden, which is $70. At this rate, the division would neither earn profit nor will it incur loss. It will be considered as cost base transfer pricing for Cruden. However, it must be noted that this will not be acceptable by the managers since they will prefer the product to be in accordance with the cost plus transfer pricing having minimum range of profitability attached with the product. Reference List: Braun, K.W., Tietz, W.M. and Harrison, W.T., 2013.Managerial accounting. Pearson. Brewer, P., Garrison, R. and Noreen, E., 2014. Course ACCT 21011 Principles of Managerial Accounting (3).Cell,314, pp.698-6582. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Delia, D., Adriana, P. and Coman, D.D., 2014. THE ROLE AND THE IMPORTANCE IN CHOOSING THE PROPER MANAGERIAL ACCOUNTING CONCEPTS REGARDING THE NEED FOR INFORMATION ON THE DECISION MAKING FACTORS.Studia Universitatis Vasile GoldiÃ…Å ¸, Arad-Seria Ã…Å ¾tiinÃ…Â £e Economice, (1), pp.122-130. DRURY, C.M., 2013.Management and cost accounting. Springer. Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2014. Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices.Journal of Operations Management,32(7), pp.414-428 Hiromoto, T. and Hiki, F., 2015. Cost Accounting.Theory and Practice 3th Edition, CHUOKEIZAI-SHA HOLDINGS. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013. Introduction to management accounting. Pearson Higher Ed. Kamala, P., Struwig, J., Bornman, M., Boersman, R., Vermaak, M., McGill, M., Jordaan-Marais, J., Matthew, J., Hurter, C. and Taylor, P., 2015.Principles of Cost Accounting. Oxford University Press. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Keller, W.D., 2015.Cost and Managerial Accounting II Essentials(Vol. 2). Research Education Assoc.. Needles, B.E., Powers, M. and Crosson, S.V., 2013.Financial and managerial accounting. Nelson Education. Otley, D. and Emmanuel, K.M.C., 2013.Readings in accounting for management control. Springer Peng, L. and Rell, A., 2014. Managerial incentives and stock price manipulation.The Journal of Finance,69(2), pp.487-526. Ward, K., 2012.Strategic management accounting. Routledge Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning.