Oil and its Economics :: Economy Petrol

Supply of OilSince 1974 oil-exporting nations have substantially improverd their imports in order to finance development plans and to pay for highly technical military training, equipment, and civilize defense systems such as the airborne warning and control system, AWACS. From 1972 to 1983, OPECs imports increased approximately sevenfold. Furthermore, exports to OPEC from OECD as a percentage of the latters total exports increased from 4.1 percent in l972-73 to 8.8 percent in 1975-82, then to 8.4 percent in 1983 and it dropped to 7.1 percent in 1984. (http//www.georgetown.edu/users/johnsonj/oweiss/petrod/increase.htm)Dynamic forces of oil tack and train led to all excess supply in world markets since 1980, which in turn led to a de facto decline in the price of oil even before OPECs London agreement of knock against 1983 in which the official price was reduced by approximately 14 percent. This oil glut in world markets was the result of at least 3 mutually dependent dominant f orces high oil prices, increase in production, and reduction in demand.(http//www.georgetown.edu/users/johnsonj/oweiss/petrod/since.htm)First, following the initial leap of 1973 the price of oil was formerly again drastically increased in l979. This rise led to a substitution of other sources of fuel and a reduction in real income, which contributed at long last to a decline in the demand for oil after a three-year time lag.A second factor in the oil glut was the increase in world oil production--a predictable economic consequence of rise in its price.A third factor in the oil glut was rock-bottom demand for oil. The 1980 economic recession, which had plagued the world economy and which had labelly reduced the productive capacity of industrial nations by its greatest percentage decline since World contend II, was a dominant force in reducing the demand for oil yet further. As their gross national products headed downward because of the recession, industrial nations reduced thei r imports. This, in turn, led to a reduction in foreign exchange earnings of the less-developed countries. These had, therefore, to curtail their purchases from abroad, including imports of oil. A multiplier effect of all such factors had a marked effect on the demand for oil in world markets. (http//www.georgetown.edu/users/johnsonj/oweiss/petrod/since.htm)DEMANDDemand for Oil over Time (http//www.georgetown.edu/users/johnsonj/oweiss/petrod/time.htm)A conventional downward-sloping demand curve is not, in Dr. Oweissopinion, sufficient to explain the interaction of oil prices and quantity demanded over time. In studying the dynamics of international oil markets which differentiates between up(a) and downward trends in prices. A small rise in the price of oil, from its low, pre-1973 level, will not change the quantity demanded, for demand at such a low level may he regarded as perfectly inelastic.

Psilocybin :: essays research papers

PsilocybinHistoryPsilocybin first appeared in Native American habitats as long agone as 1000 b.c. but was seriously investigated until 1936.Westerners first discovered the drug and it was first synthesized by Dr. Albert Hoffman in 1958.It was first used as a tool in psychotherapy and the treatment of emotional disorders.Yes, psilocybin is illegal and its possession, use, and sale carry heavy prison sentences and fines and disciplinary consequences. It is illegal because it had high potential for smear and does not have any legitimate medical checkup use.Psilocybin is in Schedule I. Schedule I is categorized as the most dangerous with no medical utility.EffectsThe physical effects include nausea, vomiting, muscle weakness, drowsiness, and lack of coordination. Some users experience such extremely unpleasant hallucinations that the fear of that experience rest with them for life. Relationships with others are affected by use of Psilocybin just like the use of other drugs. People c an become so obsessed with development that they no longer feel the need to maintain relationships with others. They sacrifice too many things, including relationships.Medical UseThere is no longer any medical use for the chemical.Psilocybin used to be used to treat various emotional disorders.It is no longer used for medical purposes because studies have shown that hallucinogens do more harm than good. There is no longer any legitimate medical use.Miscellaneous FactsThe drug is most often sold in the mushrooms themselves and are cognise by names like "psychedelic mushrooms," "magic mushrooms," and "shrooms."Psilocybin does not produce compulsive drug-seeking behavior and addiction to hallucinogens such as Psilocybin is rare.Mushrooms have been taken in religious rituals in indigenous cultures in Mexico and

the bare sylvia plath :: essays research papers

     The B atomic number 18 Sylvia PlathSylvia Plath was born in Jamaica Plain, Massachusetts to middle class parents. Her father was push around and abusive, he passed away when she was eight years old. This was an extremely difficult incident for Plath to deal with. Although Sylvia Plaths career as a poet was a short one, there is quite an a difference between her early poetry and the poetry she wrote in the last six months of her life. She had a limited audience, but became more eminent out-of-pocket to her tragic death. Readers are able to find the humanity of her life through the unraveling of her poetry. "Ariel, was a song written during Plaths final months. In class we read trinity poems called Morning Song, Daddy, and Event. Her use of alliteration, slant rhyme, imagery of the horrible and unnatural, and her recurring themes of lost identity or re-created identity are very perceptible in her writing. In Ariel Plath allowed her unique voice and vi sion to more fully surface, compared to her other poetry. The Ariel-period poems of Sylvia Plath demonstrate her desire for rebirth.In Plaths poem Morning Song she is describing the birth of her second child and the trials of the first night with a new offspring. Usually giving birth is a celebration in most peoples lives, but Plaths experience was a melancholic and dramatic one.                                                    Bilton 2     Throughout the poem readers can pick up on the fear and phobia she is feeling. Love set you going like a fat gold watch. The midwife slapped your foot soles, and your bald cry      took its belongings among the elements. It seems she is trying to accept this occurrence as much as she can, but she is in a fra gile state. She describes the baby like a statue in a museum, Plath feels very uncomfortable with the art that she has created. She portrays the baby in a vulnerable state all through the poem, for example when she writes, All night your moth-breath flickers among the flat criticize roses. The title Morning Song means the childs cry in the morning. Plath did not know how to deal with this experience in her life, and she did not access code situations the way mothers typically do. This poem demonstrates how she deconstructed the episode and broke it down to the bare. She gives the reader a glimpse of what a harsh and lonely world she lives in.

Prayer in Schools :: Religion Faith Beliefs Essays

Prayer in Schools Recently the U.S. Supreme Court announced that it would non hear the appeals of a discipline banning the traditional dinner petitioner before the meal at the Virginia Military Institute (VMI). The court decided not to hear this appeal mainly due to procedural rules regarding the retirement of the schools former superintendent before the case, but two of the justices, Rehnquist and Scalia, felt that the case needed to be tried in order to sterilize a determination regarding prayer in universities, especially those with military affiliation (Biskupic 3A). Unfortunately, they did not withstand the required number of justices to carry the case to the court, but those outside of the court system do not give such restrictions upon their decision regarding organized prayer in universities. They can make their own decisions on what to believe. One must change the general opinion of the people in order to find contr comprise of this issue so they in tur n can prompt a revision to the Constitution. This may be the only true solution to clarify this conundrum and this revision will need the support of the public in order to succeed. Prayers and other apparitional elements in government will be the focus of this revision. Those who would act to ban these prayers have made the mistake of misinterpreting the original intent of the framers of the Constitution regarding the First Amendment, they have misunderstood what it means to rank among those who call themselves an adult American, and have failed to comprehend the complexities of military training. The Constitution fails to ban prayer in government run areas with conscientious Americans under the special circumstances involved with military machine-accessible educational institutions. The people in favor of the ban on organized prayer in colleges make the claim that the 1st Amendment makes it unconstitutional. In order to make this claim, one must analyze the text of the amendment and the history behind the original intent of the Constitutions framers. The text of the amendment contains the following concerning religion, Congress shall make no law respecting an introduction of religion, or prohibiting the free exercise thereof (Constitution). This amendment should rightfully be interpreted as meaning that Congress does not have the power to regulate the religious institutions or prevent anyone from practicing their own religion.

Outsourcing IT Jobs: Pros And Cons Essay -- Outsourcing Globalization

Outsourcing IT Jobs Pros and ConsIn 1973, a monumental shift was prevailing where U.S. companies were sending low skilled jobs within the manufacturing perseverance to shoreward countries to reduce labor cost while maximizing profits. The effect of the jobless manufacturing work force was a shift of those laborers to focus on and better the service industry of what it is today (Koch 1). During the high tech recessions of the late 1990s and a nominal expansion of the present time, the schooling Technology industry, an industry which by means of continuous innovations enabled the companies and corporations of America to become more efficient and productive, is also facing the outsourcing similarity with manufacturing. While outsourcing manufacturing jobs offshore requires movement of raw materials and building new factories, Information Technology jobs could be outsourced much quicker than manufacturing jobs, as the majority of its roles and responsibilities are mobile. Overs eas outsourcing of IT jobs has quickly become a controversial national issue. Outsourcing involves far more complicated advantages and disadvantages than the debaters on all side are willing to admit (Weidenbaum).Outsourcing can help a company operate in an increasingly competitive global marketplace. Outsourcing can enable a business to provide 24/7 coverage, especially for consumers who need around-the-clock support (Weidenbaum). In the next some(prenominal) paragraphs, I will discuss from a microeconomic level the actions that my employer implemented to take advantage of globalizing the work force to reduce costs, the issues my organization is facing with offshore efforts on the other hand, and then the cost associated with this trend towards macroeconomic wi... ...el to the U.S. macroeconomic perspective. Therefore, in the best interest of the American economy, political influences should intervene by either providing corporate tax breaks to offset the labor cost or slow t he off shoring efforts by making U.S. companies aware of all the complications that go along with outsourcing Information Technology jobs overseas.Works CitedGoodwin, Bill. Outsourcing users taken by surprised. Computer Weekly. (2006) 4.Koch, Christopher. Back Lash. CIO Magazine. (2003) 1 3. http//www.cio.com/archive/090103/backlash.htmlKoch, Chris. What CIOs Can Do. CIO Magazine. (2003) 1.Terry, Rory L. Answers on Outsourcing. CNN Money Magazine. (2004) 1 3.Weidenbaum, Murray. Outsourcing Pros and Cons. Executives Speeches (2004) 31 - 35http//www.cio.com/archive/090103/backlash_sidebar_2.html

Outsourcing IT Jobs: Pros And Cons Essay -- Outsourcing Globalization

Outsourcing IT Jobs Pros and ConsIn 1973, a monumental shift was prevailing where U.S. companies were sending low practiced jobs within the manufacturing industry to offshore countries to reduce labor cost while maximizing profits. The effect of the jobless manufacturing work force was a shift of those laborers to centering on and perfect the service industry of what it is today (Koch 1). During the high tech recessions of the late 1990s and a nominal expansion of the present time, the Information applied science industry, an industry which through continuous innovations enabled the companies and corporations of America to become more efficient and productive, is also facing the outsourcing similarity with manufacturing. While outsourcing manufacturing jobs offshore requires movement of raw materials and build new factories, Information Technology jobs could be outsourced much quicker than manufacturing jobs, as the majority of its roles and responsibilities are mobile. Overs eas outsourcing of IT jobs has quickly become a controversial subject issue. Outsourcing involves far more complicated advantages and disadvantages than the debaters on either side are willing to admit (Weidenbaum).Outsourcing can help a company operate in an increasingly competitive global marketplace. Outsourcing can enable a business to provide 24/7 coverage, especi every last(predicate)y for consumers who need around-the-clock support (Weidenbaum). In the next several paragraphs, I will discuss from a microeconomic level the actions that my employer implemented to take advantage of globalizing the work force to reduce costs, the issues my institution is facing with offshore efforts on the other hand, and then the cost associated with this trend towards macroeconomic wi... ...el to the U.S. macroeconomic perspective. Therefore, in the best interest of the American economy, political influences should step in by either providing corporate tax breaks to offset the labor cost or slow the off shoring efforts by making U.S. companies aware of all the complications that go along with outsourcing Information Technology jobs overseas.Works CitedGoodwin, Bill. Outsourcing users taken by surprised. Computer Weekly. (2006) 4.Koch, Christopher. Back Lash. CIO Magazine. (2003) 1 3. http//www.cio.com/archive/090103/backlash.htmlKoch, Chris. What CIOs Can Do. CIO Magazine. (2003) 1.Terry, Rory L. Answers on Outsourcing. CNN bullion Magazine. (2004) 1 3.Weidenbaum, Murray. Outsourcing Pros and Cons. Executives Speeches (2004) 31 - 35http//www.cio.com/archive/090103/backlash_sidebar_2.html

American Political Theory

The capital of Mississippiian Period is usually associated with Andrew Jackson. Basically Jackson followed in what doubting Thomas Jefferson already started. The Jacksonian era valued the rights of common man. The democracy in this particular era endorsed the power of the executive branch as well as that of the presidents. It also allowed a broad range of public involvement in the government. Thus during these times different rights were respected such as womens rights, economic rights for factories and the like.Thus, the Jacksonian era showed more concern on common man and thus they did not see them merely as a beam or as a means towards some ends as can be seen nowadays. Nowadays the same kind of values and beliefs atomic number 18 slowly dissolving. commonly the Bush government treats their subjects simply as means to achieve his goals. He is more concerned on profits rather than on man himself. This is basically present on the act on immigration that he supports, the S.1348 w herein he gives false hopes to immigrants and giving prime importance to profit rather than on the immigrants themselves. another(prenominal) aspect which could be found is the 5-4 vote pattern. During the election the pattern five is to four is very dominant. There ar whitewash 175,000 ballots that were not yet counted and still they already proclaimed Bush as the winner. 5 associates of the US Supreme Court interfered with the manual count in Florida.These five are Justices Rehnquist, Scalia, Thomas, OConnor, and Kennedy. These five conservatives are also responsible for some violations of human rights such as banning of abortion even though the mothers and the fetus life are in danger, rejecting appeals from prisoners and the like. Thus in this regard we could see how very undemocratic our government had become as compared from the Jacksonian era. The decisions on votes and other rights are no longer decided by the common people.Those in power are very manipulative taking their own interests first more than that of the publics. conversance and equality is basically no longer on the peoples hands rather it was on the hands of the select few. Thus dealing with impairment like liberty and equality are rather difficult especially if they fall on deaf ears as could be seen on the 5-4 voting patterns. (Toobin). References Doherty, Kieran. Andrew Jackson Americas 7th President. New York Childrens Press, 2003. Toobin, Jeffrey. Five to Four. The New Yorker 2007.

Operational Performance Measurement: Sales and Direct-Cost Variances

Chapter 14 Operational Performance Measurement Sales and Direct- price disagreements, and the contri exclusivelyion of Nonfinancial Performance Measures Case 14-1 Pet Groom and Clean phoner Readings 14-1 timeworn tolling Is Alive and Well at Parker Brass by D. Johnsen and P. Sopariwala, direction Accounting Quarterly (Winter 2000), pp. 12-20. The Brass Products Division of the Parker Hannifin Corporation is a world-class manufacturer of tube and brass fittings, valves, hose, and hose fittings. De venom the introduction of popular youthful embodying administrations, the Brass Product Division operates a tumesce-functioning meter equaling administration.Discussion Questions 1. What features in the firms sample be that make it a success? 2. In admission to divisions seen in the textbook Parker Brass created several rising divisions. Describe these classs. Why atomic moment 18 these divergence added at Parker Brass? 14-2 Redesigning Cost Systems Is measuring rod Costing antiquated? by Carole B. Cheatham and Leo B. Cheatham, Accounting Horizons (December 1996), pp. 23-31. The article shows some new shipway to analyze modular be data, going beyond the conventional emphasis on deed court sectionalizations that focus on price and efficiency.Variances for harvest-tide quality be developed and explained, as come up as gross gross sales mutations base on sales orders received and orders genuinely shipped. There is also a discussion of how to incorporate activity-based costing, and round-the-clock amount feeler, including benchmarking and target costing. The main premise of the article is that timeworn cost carcasss be the most common cost systems in use, and while there argon a number of limitations to these systems, a c beful and creative social movement keep transform them into much useful cost systems. Discussion Questions 1.What are the main criticisms of traditional standard cost systems? 2. What is meant by push done yield? Is it preferred to pull through intersectionion, and why? 3. What are the crush ways to make standard cost systems more dynamic? 4. Considering the suggestions make in this article, in contrast to the chapter presentation of standard costing, which reports make the most sense to you and why? 14-3 Can Variance Analysis Make Media Marketing Managers More Accountable? by Ted Mitchell and Mike Thomas, steering Accounting Quarterly (F whole 2005), pp. 51-61.This article discusses, deep pig the context of a marketing application, an alternative rule for decomposing a total standard cost variance. The authors posit that in much(prenominal) applications the joint variance (that in conventional practice is assumed to be small) can be significant in do and therefore invalidate conventional regularitys that include the joint price-cost variance as part of the price variance. However, the treatment proposed by the authors for the joint price- cadence variance differs from the three-variance solution make in some cost/managerial news report texts. Discussion Questions . Explain what is meant by the term joint variance as this term is employ in standard cost systems used for control excogitations. 2. Explain what the authors of this article mean when they describe their proposed approach for standard cost variance decomposition as a geometric solution. 3. Explain the term Minimum Potential Performance Budget model. How is this concept employed in the variance decomposition process recommended by the authors? 4. What are the primary advantages and primary disadvantages of the variance decomposition model recommended by the authors of this paper? 4-4 Helping Students See the Big Picture of Variance Analysis by Neal VanZante, Management Accounting Quarterly, Vol. 8, No. 3 (Spring 2007), pp. 39-47. This paper presents two exemplars that can be used to reinforce concepts and procedures students learn in text Chapters 14 through 16. The starting time example, Fernandez Comp whatever, can be used as a comprehensive review of all three chapters the second example, Roger Company, can be used in federation with Chapter 14 if supernumerary coverage of the joint price- measuring rod variance for direct temporals (DM) is desired.The Fernandez Company example requires students to first calculate the total flexible budget variance (in direct income) for a design and then breakdown this variance into its constituent parts (selling price variance, variant cost variances, etc. ). Discussion Questions 1. What is meant by the total operating-income variance for a given invoice period? What alternative names are there to describe this variance. 2. What would be a first-level breakdown of the total variance exposit above in (1)? 3. How can the total flexible-budget variance be broken down (i. . , what are the constituent parts of this total variance)? 4. Explain the total sales volume variance for a period. How can this total variance b e decomposed? 5. Explain the meaning of the joint price- cadence variance that is the basis for the discussion in the Roger Company case. 14-5 Are first principle and RCA Accounting Systems Compatible with Lean Management? by Larry Grasso, Management Accounting Quarterly, Vol. 7, No. 1 (Fall 2005), pp. 12-27. This paper provides a critical compend of several alternative cost systems to traditional cost accounting systems.It then evaluates these alternatives in terms of how they great power support, or non, companies that adopt a lean philosophy. An example of nonfinancial exercise indicators that support a lean philosophy is offered in Tables 1 and 2. This discussion in the article of the diachronic development of forethought accounting systems reinforces in the minds of students the evolving nature of cost system design as the environment changes, so should watchfulness accounting systems. (Note this reading could also be used in conjunction with Chapter 15 of the text. ) D iscussion Questions . Describe what is meant by the term lean manufacturing. 2. According to the author of this article, what are the primary uses (or roles) of management accounting data within organizations today? 3. According to the author of this article, what are the primary implications of adopting a lean philosophy in terms of the design of management accounting systems? 4. Explain the importance of the examples provided in Tables 1 and 2 of this article. 14-1 Pet Groom & Clean (PG) David Green is considering his operating statement for 2010, which is displayed in the table below.David is the manager of line number 88, where he began as one of the stave 6 courses ago, and through wicked oeuvre has risen to buy the farm manager of the shop classhouse. The operating report shows his budgeted performance for the year and the actual results, showing a net improvement of 9% over budget$405. While his results are positive, the small improvement over the budget does non qua lify David for the bonus program which awards a $3,000 bonus for store managers who improve their performance over that of the budget by 20% or more. David manages one store in a 110 store chain of pet grooming stores owned by Pet Groom & Clean Company (PG&C).As for different PG stores, his store is open Monday through Saturday each week the only service provided at the store is a service in which a pet, dog or cat, is prepare and cleaned, typically while the client waits. The budgeted price for the service at the beginning of 2010 was $25. Budgeted variable cost were $2 for bodilys and $9 grok cost per service, as well as other variable be of $1. 50 per service. Materials are purchased by topical anaesthetic store managers, and all staff are hired and supervised by the local store managers. early(a) budgeted and actual info for 2010 are shown in the table below. David is an ambitious and hard working manager, who has applied himself to the job and has looked for different way s to reap customers and to reduce be. For example, he noniced that most of the companys customers brought their pets in on Friday, Saturday, and Monday, and the number of customers was significantly lower on Tuesday through Thursday. In fact, David budgeted that 80% of total demand for 2010 would be in the Friday-Monday period, and only 20% would be in the Tuesday-Thursday period.So at the start of 2010 David began a promotion that reduced prices on Tuesday through Wednesday to $18 in an effort to d desolate in more business during these three old age. Also, noning the strong demand in the Friday-Monday period, David decided to increase the price during those days from $25 to $30. An experienced manager, David was able to manage drive costs so that staff were not idle, even on slow days David scheduled the number of staff to meet the expected demand on each day, and because of his experience (and because his store encouraged appointments), his forecast of demand was usually qui te accurate.Thus, labor cost is fairly case-hardened as a variable cost for Davids store. Labor costs consists of 3 staff who are budgeted to work 2,500 minute of arcs per year at a budgeted pay rate of $12 per hour, thus the total budgeted labor costs of $ 90,000 (= 3 x $12 x 2,500). Through his careful computer programming of staff, and his effective management style, Dave was able to save labor time so that each of the three employees worked only 2,250 hours in 2010.Other expenses include didactics expenses each staff employee is expected to take hold at least 6 hours of training at the PG&C headquarters during the year the local store is charged $250 per hour for this training. The local store manager determines the amount of training time for each staff. Other expense also includes advertising expense, which is controlled by the local managers PG&C recommends that advertising should be about 1% of total sales. Service development is the cost of studying new harvest-times for use in he stores and for the study of potential new ways to improve the services provided at PG&C stores. Service development is charged to each store based on the allocation rule of 10% of store sales. Accounting, insurance costs, taxes, and management overhead (which includes store rent and managers pay) are paid at the home office of PG&C and are allocated based upon a formulation which combines store size, store sales, and the age of the store. Employee benefits accrue to staff at the rate of 20% of total pay. These benefit payments are contributed to a 401(k)-type hideaway plan for each employee.The result of Davids promotional price for the Tuesday-Thursday period was successful, as total sales increased from 10,000 to 10,500 and the Tuesday-Thursday sales increased from 20% to 30% of total sales. Required From David Greens perspective, develop an analysis which explains your performance for the year ended December 31, 2010. pic 14-1 STANDARD COSTING IS ALIVE AND WELL A T PARKER BRASS by David Johnsen and Parvez Sopariwala Many people live condemned standard costing, showing it is irrelevant to the current just-in-time based, fast-paced business environment.Yet surveys consistently show that most industrial companies in the United States and abroad1 still use it. Apparently, these companies energise successfully adapted their standard costing systems to their particular business environments. In gain, many academics cede contributed ideas on how the standard costing system could be and has been made more responsive to the needs of companies operating in this new economy. 2 The Brass Products Division at Parker Hannifin Corporation (here afterward, Parker Brass), a world-class manufacturer of tube and brass fittings, valves, hose and hose fittings, is one of the tandard costing success stories. It operates a well-functioning standard costing system of which we will show you some highlights. WHATS SPECIAL ABOUT THE STANDARD COSTING SYSTEM AT PAR KER BRASS? Parker Brass uses its standard costing system and variance analyses as important business tools to target problem areas so it can develop solutions for continuous improvement. Here are some examples of these standard costing- equald tools (Disaggregated product line data. Parker Brass has been divided into Focus Business Units (FBUs) along product lines.Earnings statements are developed for each FBU, and variances are shown as a percentage of sales. If production variances exceed 5% of sales, the FBU managers are required to provide an explanation for the variances and to put together a plan of action to correct the detected problems. To help the process, a ingraft accountant has been assigned to each FBU. As a result of these steps, each building block is able to take a much more proactive approach to variance analysis. ( Timely product cost information.In the past, variances were reported only at month-end, but often a particular job already would have been off the s hop floor for three or more weeks. Hence, when management questioned the variances, it was too late to review the job. Now exception reports are generated the day after a job is closed (in other words, the day after the last part has been manufactured). Any jobs with variances greater than $1,000 are displayed on this report. These reports are distributed to the managers, planners or schedulers, and botany accountants, which permits people to ask questions while the job is still fresh in everyones mind. Timely corrective action. Because each job is costed (in other words, transferred out of Work-in-Process and into stainless Goods) 10 days after the job has closed, there is adequate time for necessary corrective action. For example, investigating a large somatic criterion variance might reveal that certain defective absolute parts were not include in the final tally of finished parts. Such timely information would allow management to decide whether to rework these parts or to i ncrease the size of the next job.This kind of corrective action was not possible when variances were provided at the end of each month. (An effective control system. Summary reports are run weekly, beginning the second week of each month, to show each variance in total dollars as well as each variance by product line and each batch within the product line. In addition, at the end of each month, the database is updated with all variance- link information. As a result, FBU managers can review variances by part number, by job, or by high dollar volume. (Employee training and empowerment.Meetings are held with the hourly employees to explain variances and earnings statements for their FBU, thereby creating a more positive atmosphere in which the FBU team can work. These meetings help employees understand that management decisions are based on the numbers discussed and that if erroneous data are put into the system, then erroneous decisions whitethorn be made. For example, a railroad ca r may not be running efficiently. An operator may clock off of the job so that his or her efficiency does not look bad. Because the railroad cars efficiency is not adversely impacted, no contour 1 PANEL A THE FACTS shopworn production in 1 hour (units) 50 Standard batch quantity (units) 2,000 Standard hours requisite for 2,000 units 40 Standard time infallible for 1 disciplineup (hours) 4 Standard labor rate per hour $10 Actual quantity formulated (units) 1,200 Actual setup hours for 1 setup 4 Actual productive labor hours to make 1,200 units 24 Actual labor cost for 28 hours at $10 per hour $280 PANEL B WORKINGS Setups deed Total Standard time per unit Standard setup time ( hours) 4 Standard production time (hours) 40 Standard batch size (units) 2,000 2,000 Hence, standard time per unit (hours) 0. 002 0. 020 0. 022 Standard time charged for 1,200 units Standard time per unit (hours) 0. 002 0. 020 0. 22 of units very produced 1,200 1,200 1,200 Standard time charged (hours) 2. 40 24. 00 26. 40 PANEL C SOLUTION If SRQV is determined, the journal entranceway would be Work in process (26. 40)($10) $264 SRQV (4. 00 2. 0)($10) $16 Accrued payroll $280 If SRQV is not determined, the journal introduction would be Work in process (26. 40)($10) $264 LEV 28. 00 (1 . 200)(0. 022)$10 $16 Accrued payroll $280 maintenance is done to that machine, and the inefficiency continues. In addition, because the operator is not charging his/her cost to a job, the cost is be included in corroboratory labor, and manufacturing costs increase.If the operator had reported the hours correctly, management would have questioned the problem, and the machine would have been fixed or replaced based on how severe the problems were. WHAT NEW VARIANCES HAS PARKER BRASS designed? In addition to the aforementioned innovations that Parker Brass has made to adapt its standard costing system to its particular business envi ronment, the company has created the following new variances (The standard-run quantity variance to explain situations where the size of a lot is less than the optimal batch quantity. (The material substitution variance to evaluate the feasibility of alternative raw materials. ( The method variance to assess situations where different machines can be used for the aforementioned(prenominal) job. THE STANDARD RUN QUANTITY VARIANCEThe standard run quantity variance (SRQV) represents the amount of setup cost that was not recovered because the batch size was smaller than the earlier determined optimal batch size. Because setup costs are included in the standard labor hours for a standard batch quantity is likely to create an unfavorable labor efficiency variance (LEV). Unless, FIGURE 2 PANEL A THE FACTS Standard price per pound of material Ml $10 Standard price per pound of material M2 $11 Standard material quantity (Ml & M2) to make one C units (lbs. 2 Actual quantity produced (u nits) 2,000 Actual pounds of M2 purchased and used 43 PANEL B WORKINGS Standard quantity to produce 2,000 units Standard material quantity to make 100 units (lbs. ) 2 Actual quantity produced (units) 2. 00 Hence, standard quantity to produce 2,000 units 40 PANEL C SOLUTION If MSV is determined, the journal entry would be Work in process (40. 00)($10) $400 MEV (43. 00 40. 00)($11) $33 MSV (40. 00)($11 $10) $40 MaterialM2 (43. 0)($11)1 $473 If MSV is not determined, the journal entry might be Work in process (40. 00)($11) $440 MEV (43. 00 40. 00)($11) $33 MaterialM2 (43. 00)($11) $473 owever, the impact of actual production inefficiencies is separated from setup-related inefficiencies, the LEV hypothesises the combined impact of these two causes of inefficiencies and is not really useful for taking the necessary corrective action. See Figure 1 for an illustration of this issue. board A shows that standard batch quantity is 2,000 units, the s tandard production during one hour is 50 units, and, hence, 40 standard hours are needed to produce 2,000 units. In addition, it takes four standard and actual hours to set up one batch. Panel B reveals that standard hours for setup and production labor are 0. 002 and 0. 020 per unit, respectively, for a total of 0. 022 per unit.In addition, because actual quantity produced is 1,200 units, the total standard hours indictable to these 1,200 units is 26. 40 (0. 002 + 0. 020)(1,200). Finally, Panel C shows the recommended journal entry whereby an SRQV is created. This SRQV represents the unrecovered setup costs because 1,200 units were manufactured instead of the standard batch quantity of 2,000 units. Thus, because the company expected to overlook $40 (4 hours)($10 per hour) on each setup, the setup cost relating to the 800 (2,000 1,200) units not produced, or $16 U, is considered an unfavorable SRQV or the cost of producing small lots. On the other hand, using traditional standard costing, this amount of $16 U would most likely have been categorized as an LEV.Yet there really is no LEV,3 and the variance of $16 U attributed to labor efficiency is merely the unabsorbed portion of the setup cost attributable to the 800 units that were not produced. The advantages of extracting the standard run quantity variance are many. First, the SRQV ordinarily would be included in the LEV and could provide a misleading impression of labors efficiency. Second, because just-in-time practices recommend smaller lots and minimal finished right(a)s inventory the SRQV is essentially the cost of adopting JIT Third, to the extent that setup cost and the cost of carrying inventory are competing undesirables, a determination of the cost of small lots could be used in the trade-off analysis against the cost of holding and carrying inventories.Finally, to the extent that this variance can be separated for each customer, it would reveal how much of a disadvantage was suffered by allo wing that customer to purchase in small lots. Such information could be used in future bids. If a customers schedule required a smaller lot, then that customers job cost could be enhanced appropriately. THE MATERIAL SUBSTITUTION VARIANCE The material substitution variance (MSV) assumes perfect or near perfect substitutability of raw materials and measuring sticks the loss or gain in material costs when a different raw material is substituted for the material designated in the job sheet. Substitutions may be made for many reasons. For example, the designated material may not be obtainable or may not be vailable in small-enough quantities, or the company may want to use up material it purchased for a product that it has since discontinued. The utility of MSV is discussed in Figure 2. Panel A shows that both materials, M1 and M2, can be used to manufacture a product, and it is assumed that two pounds is the standard input per unit for both materials. Material M1 is the material desi gnated in the job sheet, but material M2 can be substituted for M1. The standard cost of M2 ($11 per lb. ) is higher than that for M1 ($10 per lb. ), and M2 is used because M1 is currently not available and a valued customer needs a rush job. 4 Panel B reveals that the standard quantity needed to manufacture 2,000 units is 40 lbs.For the purposes of this illustration, we assume that material price variance (MPV) is detected when material is purchased (in other words, the material account is maintained at standard cost). Hence, Panel C reveals the recommended journal entry whereby MSV is created. The MSV represents the benefit obtained by subbing a more expensive material (M2) for the less expensive material (M1) and hence represents the loss through substitution. The MSV is $40 U because (1) 40 lbs. is the standard quantity of M1 and M2 needed to manufacture 2,000 units, and (2) M2 costs $1 more per lb. than M1. In addition, the material efficiency variance (MEV) is $33 U because 43 lbs. instead of the standard quantity of 40 lbs. ere used to manufacture 2,000 units. In contrast, the traditional standard costing system might dilute the substitution, and the job might be charged with the standard cost of using 40 lbs. of M2. In that scenario, the job would cost $40 more and could have an impact on customer realiseability analysis even though the customer did not request the substitution. Now Parker Brass is evaluating an extension that would be to unbend the simplifying assumption that both materials require the similar standard input. See Figure 3. It adopts the facts from Figure 2 except that 1. 9 lbs. of material M2 are required for 100 units instead of 2 lbs. for both materials in Figure 2.In this situation, we have two MSVs, one for the price impact called MSV-Price and the other for the efficiency impact, called MSV-Efficiency. Panel C shows the recommended journal entry whereby two MSV variances are created. First, MSV-Price is unfavorable because M 2, a more expensive material, is being substituted for M1. As a result, MSV-Price is $40 U as material M2 costs $1 more per lb. than material M1. On the other hand, as you might expect, the MSV-Efficiency is favorable because only 1. 9 lbs. of M2 are required to make 100 units as compared to 2 lbs. required for M1. Thus, MSV-Efficiency is $22 F because each batch of 100 units requires 38 lbs. of M2 against 40 lbs. of M1. The net result of the MSV variances is $18 U (38 lbs. )($11) (40 lbs. ($10), suggesting that, barring any other complications, the substitution of M2 for M1 is not likely to be profitable under existing circumstances. Finally, the MEV using material M2 is $55 U, reflecting the fact that 43 lbs. of material M2 actually were used whereas only 38 lbs. of material M2 should have been used. This variance could have been caused by the fact that M2 was a new material and required initial acquirement and other nonrecurring costs. In such a case, the standard quantity of 3 8 lbs. for 2,000 units may not need to be changed. On the other hand, the MEV variance may have been caused because of the inherent difficulty in working with material M2. In such a case, the standard of 38 lbs. for 2,000 units may need to be amended.In contrast, as was shown in Panel C of Figure 2, the journal entry that is likely to be made using traditional standard costing would completely ignore the impact of material substitution and would likely inflate the cost of this particular job. The advantages of extracting the MSV are as follows. First, determining MSV lets the company assign the MSV cost to a customer whose rush job may have required using a more expensive material like M2. On the other hand, the MSV could be create verbally off if the substitution were made to benefit the company. Also, creating an MSV and breaking it up into its price and efficiency components allows the company to evaluate whether the substitution of M2 for M1 is a profitable one.While all these calculations can also be performed off the accounting system, creating the MSV makes the process a part of the system so a history of such evaluations is available for future reference. order VARIANCE A method variance occurs when more than one machine can be used to manufacture a product. 5 For example, a plant may have newer machines that it normally would expect to use to manufacture a product, so its standards would be based on such new machines. Yet the same plant may also keep, as backups, older and less efficient machines that also could manufacture the same product but would require more inputs in the form of machine and/or labor hours. For this example, we assume that labor hours and machine hours have a 11 relationship. 6 As FIGURE 3 PANEL A THE FACTS Standard price per pound of material M1 $10 Standard price per pound of material M2 $11 Standard material quantity of M1 to make 100 units (lbs. ) 2 Standard material quantity of M2 to make 100 units (lbs. ) 1. Actual quantity produced (units) 2,000 Actual pounds of M2 used 43 PANEL B WORKINGS Material M1 Material M2 Standard quantity to produce 2,000 units Standard material quantity for 100 units (lbs. ) 2 1. Actual quantity produced (units) 2,000 2,000 Hence, standard quantity to produce 2. 000 units 40 38 PANEL C SOLUTION If MSV is determined, the journal entry would be Work in process (40. 00)($10) $400 MEV (43. 00 38. 00)($11) $ 55 MSV-Price (40. 0)($11 $10) $ 40 MSV-Efficiency (40. 00 38. 00)($11) $ 22 MaterialM2 (43. 00)($11) $473 If MSV is not determined, the journal entry might be Work in process (38. 0)($11) $418 MEV (43. 00 38. 00)($11) $55 MaterialM2 (43. 00)($11 ) $473 a result, the method variance becomes pertinent because the traditional LEV from operating the older machines could potentially include the following two impacts. First, an older machine may need additive labor hours to perform the same task, and the additional hours would be reflected in the LEV. Second, the LEV would include the workers efficiency or lack thereof on the older machine.We evaluate the utility of the method variance in Figure 4. Panel A shows that both machines, A and B, can be used to manufacture a product. Machine A is the more efficient machine and the one used for setting the standard time. Machine B is the backup. Panel B shows that the standard machine hours needed to produce 1,800 units are 30 on machine A and 36 on machine B, which can be compared to the 35 hours actually used to manufacture 1,800 units on machine B. Panel C of Figure 4 reveals the recommended journal entry whereby a method variance is created. This method variance represents the loss incurred by substituting the backup machine B for machine A.Because machine Bs standard of 36 labor hours is greater than machine As standard of 30 hours, there is an unfavorable method variance of $120. On the other hand, because machine B took 35 hours to manufacture 1,800 uni ts instead of its standard of 36 machine hours, there is a favorable LEV of $20. As you can see, while there was a loss incurred by using machine B instead of machine A, the actual usage of machine B was efficient. In contrast, assuming the traditional costing system recognizes that machine B was used, it is likely to charge the job $720 (36 hours) x ($20 per hour) instead of the $600 (30 hours) x ($20 per hour) that would have been charged if machine A had been used. Here are the advantages of extracting the method variance.First, the impact of the method variance ordinarily would be included in the LEV and would provide a misleading impression of labors productivity. Second, the method variance could be used to isolate the additional cost that was incurred during the year by operating machine M2. This could permit a trade-off amidst purchasing a new machine FIGURE 4 PANEL A THE FACTS Machine A standard time needed for one unit (minutes) 1. 0 Machine B standard time needed for one unit (minutes) 1. Labor rate per hour $20 Actual quantity produced (units) 1,800 Actual labor hours used to make 1,800 units using machine B 35 Actual labor cost $700 PANEL B WORKINGS Machine A Machine B Standard hours needed for 1. 800 units on Standard time needed for one unit (minutes) 1. 0 1. Actual quantity produced (units) 1,800 1,800 Hence, the standard hours needed 30 36 PANEL C SOLUTION If method variance is determined, the journal entry would be Work in process (30. 00)($20) $600 Method variance (36. 00 30. 00)($20) $120 LEV (36. 00 35. 0)($20) $ 20 Accrued Payroll $700 If method variance is not determined, the journal entry might be Work in process (36. 00)($20) $720 LEV (36. 00 35. 0)($20) $ 20 Accrued Payroll $700 and continuing to maintain the older machine, specially if tight delivery schedules are not the norm. Finally, the product cost would still be based on the standards for the more efficient new machine, and the j ob would not be charged a higher cost merely because a less efficient machine was used. That means a job that was completed on the older machine would not be penalized. 7 RELEVANT, NOT IRRELEVANT As you can see from the Parker Brass examples, standard costing has not become irrelevant in the new rapid-paced business environment.Parker Brass not only has managed to modify its standard costing system to achieve disaggregated and timely cost information for timely corrective action, but it has also designed additional variances to determine how setup time relating to small batches should be absorbed, whether an alternative raw material is economically feasible, and how a products cost might reflect the use of alternate production facilities. 1Studies reporting on the widespread use of standard costing in the U. S. , the U. K. , Ireland, Japan, and Sweden are summarized by Horngren, Foster, and Datar on page 225 of the 9th edition of their cost accounting text published by Prentice-Hall in 1997. 2C. Cheatham, Updating Standard Cost Systems, Journal of Accountancy, December 1990, pp. 57-60 C. Cheatham, Reporting the Effects of Excess Inventories, Journal of Accountancy, November 1989, pp. 131-140 C. Cheatham and L. R.Cheatham, Redesigning Cost Systems Is Standard Costing Obsolete, Accounting Horizons, December 1996, pp. 23-31 H. Harrell, Materials Variance Analysis and JIT A sensitive Approach, Management Accounting, May 1992, pp. 33-38. 3The standard production hours needed for 1,200 units were 24 (1,200) x (0. 020), whereas the actual labor hours used have been intentionally set at 24. In addition, the standard and actual labor hours for one setup have been intentionally set at four. 4An alternative scenario could have the cost per pound of M2 ($9 per lb. ) being lower than that for M1 ($10 per lb. ) because M2 is used to manufacture other products as well and the company obtains quantity discounts for large purchases of M2. To a limited extent, the rationale be hind the method variance is similar to that for the material substitution variance (MSV) discussed earlier. 6That is, the machine does not work independent of the worker. Hence, the labor hours spent on the machine are the same as the number of hours the machine was operated. 7A similar reasoning is applied in situations wherein the routing for the manufacture of a product is amended during the year, possibly because the customer wants an additional treat step. In such a case, the resulting process variance could be charged to the customer. 14-2 Redesigning Cost Systems Is Standard Costing Obsolete? By Carole B. Cheatham and Leo B. Cheatham, Professors at northeast Louisana University.SYNOPSIS Since the early 1980s standard cost systems (SCSs) have been under attack as not providing the information needed for advanced manufacturers. In spite of its critics, SCSs are still the system of choice in some 86 percent of U. S. manufacturing firms. This paper discusses the criticisms of S CSs that (1) the variances are obsolete, (2) there is not provision for continuous improvement, and (3) use of the variances for accountability accounting result in inhering conflict quite an than cooperation. Updates for SCSs in the form of redesigned variances, suggestions for dynamic standards, and refocused responsibility and reporting systems are presented. The compatibility of SCSs and its main competitor as a cost system, activity-based costing (ABC), is examined.The authors discuss when it is appropriate to use ABC or SCS or some combination of the two. Since Eli Goldratts (1983) charge that cost accounting is the number one enemy of productivity in the early 1980s, traditional cost systems have been under attack. Although Goldratt subsequently softened his stand to say that cost rather than accounting was the culprit (Jayson 1987), others were quick to jump on the bandwagon to condemn the cost systems in use. New systems were proposed of which the most popular was activi ty-based costing (ABC). In spite of all the criticism, a 1988 survey shows 86 percent of U. S. manufacturers using standard cost systems (Cornick et al. 988). A survey by Schiff (1993) indicates that 36 percent of companies use activity-based costing, but only 25 percent of those use it to replace their traditional cost system. It would seem that only about 9 percent (25 percent of the 36 percent) of companies are using ABC as their main system while the vast majority use a standard cost system (SCS). This is not to say that traditional SCSs could not benefit from being updated. However, accountants in industry (as well as academia) seem unaware that a redesigned SCS can provide the information they need, and that modify their present system is an easier process than adopting a new system.The SCS is one vehicle of articulation among managerial, financial and operations accounting, and it is a control system while the candidates for its shift typically are only cost accumulation sy stems. In this article the major criticisms of SCSs are examined along with ways that the weaknesses can be remedied or ameliorated. The criticisms relate to the use of specific variances, the lack of provision for continuous improvement, and the fact that administration of the system results in internal competition rather than cooperation. The appropriate use of ABC systems in conjunction with SCSs is also discussed. UPDATING THE VARIANCES IN AN SCSConcerning the variables analyzed in an SCS, most criticisms center on the overemphasis on price and efficiency to the exclusion of quality. Other criticisms center on the use of the volume variance to measure utilization of capacity while ignoring overproduction and unnecessary buildups of inventory. In making such charges, critics lose it to realize variance analysis is not locked-in to a particular set of variables. Standards are only benchmarks of what performance should be. The particular variables used can be changed as the need a rises. The following discussion focuses on concerns of the new manufacturing environmentraw material ordering and inventory levels, quality, production levels, finished honorables inventory levels and completion of sales orders.Variances Pertaining to Raw Materials The set of variances in Figure 1 centers on the function of raw material ordering and inventory levels (Harrell 1992). The Raw Material Ordering Variance gives information about the effectiveness of suppliers. It contrasts the raw materials ordered with the raw materials delivered (purchased). Any variation may be considered unfavorable because the goal is to have orders delivered as placed. in like manner much delivered will result in unnecessary buildups of raw material stocks. Too little delivered is unfavorable because production delays may result. The Price Variance in Figure 1 is the traditional price variance computed on materials purchased.This variance has been criticized on the grounds that over-emphasis on pr ice leads purchasing managers to ignore quality. However, price is a legitimate concern that should not be overlooked. This system also uses a quality Variance (presented in a following section). If low quality materials are purchased in order to gain a low price, this will result in an unfavorable Quality Variance. Variances Pertaining to Material Inventories and Efficient Use The set of variances in Figure 2 focuses on raw material inventory levels and quantity or efficiency of material use. The Raw Materials Inventory Variance (Harrell 1992) shows either more material purchased than used (an inventory buildup) or more material used than purchased (an inventory change magnitude).With the JIT philosophy, purchasing more than used causes an unfavorable variance, while decreasing precedent buildups causes a favorable variance. The Efficiency Variance in Figure 2 is based on the end between the actual pounds of material used and the standard amount for total production. The tradit ional Efficiency or Quantity Variance is the difference between the actual pounds of material used and the standard amount for good production. The traditional variance is actually as combination of quality and efficiency factors. As can be seen in the next section, quality is better treated in a separate variance. Variances Pertaining to Production Levels and QualityThe next set of variances (Figure 3) turns from input analysis to output analysis and relates to production levels and quality. All cost factors are included in the standard cost per unit including labor and overhead. The Quality Variance is the standard cost of units produced that did not meet specifications (the difference between total units produced and good units produced). In traditional variance analysis, this variance is buried in the efficiency variances of the various inputs. Ignoring labor and overhead, suppose a company used two pounds of material per finished unit at a standard cost of $1. 00 per pound. Fur ther assume they used 4,900 pounds in the production of 2,500 total units, of which 100 were defective.Traditional variance analysis would show an unfavorable Efficiency Variance of $100 computed on the difference between the standard cost of the 4,800 pounds that should have been used to produce the 2,400 good units and the 4,900 pounds actually used. A better breakdown of the traditional variance shows a favorable Efficiency Variance of $100 and an unfavorable Quality Variance of $200. The Production section did use only 4,800 pounds to produce 2,500 units that should have taken 5,000 pounds. The fact that some of these units were defective should appear as a Quality Variance, as it does in this analysis. The Quality Variance is $200 unfavorable representing $2. 00 per unit invested in 100 defective units.This analysis also yields a Production Variance based on the difference between the standard cost of good units produced and the scheduled amount of production. The goal in adva nced manufacturing environments is to produce exactly what is needed for sales orders (scheduled production). A variance from scheduled production either way is unfavorable because too much production results in unnecessary buildups of inventory while too little results in sales orders not filled. As is the case with the Raw Material Inventory variance, the critical factor is the cost of the keen invested in excess inventories. It is desirable to highlight this cost in responsibility reports by applying a cost of capital figure. o the excess (Cheatham 1989). For simplicitys sake, the above illustrations of input analysis furbish up to materials. Labor and volume-related variable overhead can be analyzed in a similar manner. Since there is no difference between labor purchased and labor used in production, the labor input variances would include the traditional Rate Variance and the updated Efficiency Variance. Other than showing a budget variance for the various elements of fixed overhead, there is no point in further analysis in terms of a Volume Variance. The updated Production Variance serves the same purpose in a far better fashion. VARIANCES PERTAINING TO SALES ANALYSISThere are various ways to analyze sales. One method is to use price, mix and volume variances. A further analysis is to break down the volume variance into market size and market share variances. The analysis in Figure 4 is presented because it articulates well with the output analysis for production. The sales variances indicate customer service as well as the cost of lost sales. The variances use budgeted contribution margin as a measure of opportunity cost. The Finished Goods Variance indicates the opportunity cost associated with orders completed but not shipped. A delay in shipment causes a loss because of subsequent delay in receiving payment.The Sales Order Variance represents the opportunity cost associated with sales orders that could not be filled during the time period for what ever reasonlack of capacity, scheduling problems, etc. The above discussion presents a variety of variances that are not used in a traditional standard cost system. The variances can be used for control purposes alone or can be integrated into the financial accounting records (Cheatham and Cheatham 1993). The system is not intended to be a generic solution for any companys needs. It is intended to demonstrate that, with a little creativity, it is possible to redesign SCSs to measure variables that are important to a particular company in todays manufacturing environment. UPDATING THE SCS FOR CONTINUOUS IMPROVEMENTIn a manufacturing environment in which continuous improvement is a goal of most companies, the charge has been made that SCSs do not encourage positive change. However, static standards based on railroad engineering studies or historical data are not an essential part of an SCS. Standards can be adjusted to be dynamic, or changing, by any of several methods. Using anterio r Periods Results as Standards One way to have dynamic standards is to use last periods results as standards. This idea has been advocated in the past as a way for small business to have the benefits of standards without the expense of engineering studies (Lawler and Livingstone 1986 Cheatham 1987).The objection can be made that last periods results may not make very good standards if last period was unrepresentative for whatever reason. If this is the case, last periods results can be modified. Another variation on using past performances as standards is the use of a base period. Comparisons can be made with the base period and all subsequent periods, if desired. Boer (1991, 40) describes a system of using a base year as a pseudo flexible budget from which unit costs are developed. He comments that the system encourages continuous improvement and never implies that a level of performance is adequate. Instead, it encourages managers to improve continuously. Still another variation on using prior periods results as standards is the use of best performance-to-date (BP).BP is a rigorous standard for self-improvement because it motivates workers as well as managers to exceed all past performance. Using Benchmarking Although past performance costs may be used in a variety of ways to formulate dynamic standards, any such system has an inward focus. Benchmarking looks outside the firm to the performance of industry leaders or competitors. Benchmarking typically is applied to performance measures rather than standard costs. However, using the performance of industry leaders as a standard provides motivation to become world-class in much the same fashion. The primary barrier to use of benchmarking standards is, of course, lack of information. Edward S.Finein (1990), former vice president and chief engineer of Xerox, lists the following sources of information when using benchmarking for performance measures (1) external reports and trade publications (2) professional a ssociations (3) market research and surveys (4) industry experts (5) consultants studies (6) company visits and (7) competitive labs. In the absence of hard information, an approach may be taken to estimate the performance of industry leaders. Trying to meet the supposed standards of industry leaders (or other competitors) can have results that are useful as long as the company is striving toward beneficial goals. Using Moving Costs Reductions Still another way to have dynamic standards is through use of predetermined cost reductions. Horngren et al. 1994) describe a system of what they call a continuous improvement standard cost or a base cost reduction standard cost. This system reduces the standard cost by a predetermined percentage each time period, such as a one percent reduction in standard cost per month computed by setting the new standard at 99 percent of the previous months standard. The question that their system raises is how to determine the amount of the cost reducti on. One possibility is the use of cost improvement curves. Cost improvement curves are a new variation of the old learning curve idea. Learning curves were based on reduction of direct labor costs due to learning by the workers.With a large percentage of product conversion being brought about by automated equipment rather than laborers, potential cost reductions relate to the experience factor for the organization as a whole which may be measured by cost improvement curves. Pattison and Teplitz (1989) calculate the new rate of learning for an organization that replaces labor with automated equipment as Ratenew = Rateold + (1 Rateold) * L * R where Rateold is the rate of learning for the old system, L is the proportion of learning attributed but to direct labor stated as a percentage, and R is the proportion of direct labor being replaced. The formula actually reduces the learning rate applicable to labor only, the assumption being that workers can learn but not machinery.An update d version of the formula is needed which encompasses factors such as managers, supervisors and engineers experience. The Japanese stress the formula 2V=2/3C, or if volume is doubled, the cost should be two-thirds of what it was originally. This formula equates to a 67 percent learning curve which represents a high degree of learning. However, their positioning is that learning does not just happenit should be made to happen. Using Target Costs Another idea borrowed from the Japanese is the use of target costs based on the market. Target costs are used in Japan primarily for new products that are still in the design stage. The idea is to set a cost that is low enough to permit a selling price that is viable on the market.The price is the starting point for calculate costs, and the various costs are backed out from the price. Typically, the target cost is very low. Hiromoto (1988) describes the use of target costs at the Daihatsu Motor Company. First, a product development order is issued. Then an allowable cost per car is calculated by taking the difference between the target selling price and the profit margin. Then each department calculates an accumulated cost based on the standard cost achievable with current technology. Finally, a target cost is set somewhere between the allowable and accumulated cost. All this takes place before the product is designed.The design stage typically takes three years. When the product is finally in production, the target cost is gradually tightened on a monthly basis. Later the actual cost of the previous period is used to drive costs down further. Market-based target costs have a strong appeal on a basis for standard costs because they focus on the customer rather than on internal engineering capabilities. However, using target costs is easiest with new products because as much as 90 percent of product costs are set in the design stage (Berliner and Brimson 1988). The way a product is designed determines the way it has to be manufactured and sets the stage for further cost reductions.Standard costs do not have to be static. Dynamic standards can be formulated using a variety of methods including past performance, industry leaders performance, or target costs based on predetermined reductions or the market. Market-based target costs have the most intuitive appeal because the focus is on the future and on the customer. However, they may work better for new products rather than for established products. UPDATING MANAGEMENT RESPONSIBILITY AND REPORTING Besides revamping the SCS to better reflect todays concerns in terms of variables to be measured and continuous improvement, there needs to be improved reporting of variances.Old reporting systems tended to foster internal competition and arguments about whose department was to blame for unfavorable variances. There needs to be an attitude of cooperation among workers, managers and departments. Revised lines of responsibility used with new plant layouts ar e improving some of the competitive attitudes that once prevailed in manufacturing organizations. Plants that used to feature push through production with large masses of raw materials and semi-finished product moving from one process to another are changing to work cells or similar arrangements. The work cell arrangement features equipment that can process a product from start to finish. Workers in the work cell typically can operate all or several types of machinery.This leaner pull through approach allows a sales order to be rapidly processed within the work cell which decreases cycle time and holds work in process and finished goods inventories to a minimum. The work cell arrangement allows a team of workers to be responsible for the entire product and reduces the likelihood that defects will be passed along to the next department. along with the work cell arrangement many companies are decentralizing functions such as engineering and making these personnel responsible for a par ticular work area or product line. With the decentralization, there is more focused responsibility. Decentralization and a team approach to production eliminate many conflicts that once existed.In addition to the new attitudes about responsibility, there needs to be improved reporting. The variances outlined in this paper can be reported in two types of management reports. The report illustrated in Fig. 5 shows the trade-offs between price, efficiency and quality. This type of report can be done on a plant level or department level as well as a work cell level. The price variance for work cells or departments should be computed on material used rather than purchased because this gives a better picture of the trade-offs involved. Upper-level management reports should probably show both types of price variances if there are significant differences between purchases and use.The report illustrated in Fig. 6 shows the effects of variances related to inventories. Raw material excesses at cost, related to both current and past purchases, are listed along with the related cost of capital. In this case it is assumed the excess was held the entire month and the cost of capital was one percent. Work-in-Process excesses are measured in terms of the Production Variance. This variance measures the difference between scheduled and actual production. Presumably if there were excesses from the previous month, there was an adjustment made in the scheduled production. Cost of capital figures show the effect of holding these excess inventories.In the case of Finished Goods, the crucial factor is the opportunity cost of sales orders not filled measured by the lost contribution margins. Therefore, if orders are completed but not shipped or there is an inability to fill a sales order because of lack of capacity, this is indicated by the Finished Goods Variance or the Sales Order Variance. The illustration assumes a favorable Finished Goods Variance because more sales orders were fil led than units produced, indicating a decrease in previous finished goods stock. Although a reporting system such as that illustrated in Figures 5 and 6 may not eliminate all conflicts, it is certainly

Life Span Perspective Paper

Life Span Perspective opus Life span is the time of conception till the day a soulfulness proceedss their last breathe. So many situations take place in a persons life like reaching otherwise readingal periods in spite of appearance life. A child grows from an infant and suits of age to go to school for the depression time or simply graduating from high school and incoming the next phase of life when responsibility becomes everything. Each phase of life means that a person is developing whether they be transitioning from a young self-aggrandizing to being a middle aged adult there are suppurational stages that take place until the final transition which is death.In order to better baffle human development the process of studying takes place which in turn means miserable from one stage to the next at heart a spirit. done the years observation, predictions and evolving technologies pee opened up doors to the way individuals develop and reach stages by pinpointing di fferences and predictions that promote to be inaccurate or simply that have non risen to the occasion over the years of change. at that place are considered to be quint characteristics of development multidirectional, multicontextual, multicultural, multidisciplinary and plasticity.Multidirectional is the study of change within human development. Multicontextual is dealing with contexts such as an individuals surroundings or environment that gouge affect development. multicultural is when individuals do not notice cultural differences because they have become so used to their own surroundings. Multidisciplinary which pertains to multiple academic fields which all deliver the selfsame(prenominal) insight as to how data and insight are contributed. plasticity is when change occurs sometime during the lifespan of an individual. A person could be fine and then experience the lost of a parent and become altered forever.These five characteristics all intertwine with one another in order to explain in expatiate how people transition and develop through multi stages within life. There are also three domains of human development biosocial development, cognitive development and psychosocial development. (Boyd and Bee, 2006). Two theories of lifespan development are grand theories and emergent theories. Grand theories are a combination of behaviourism, cognitive theory and psychoanalytic theory which refer to child development through comprehensive theories of psychology in a elaborate manner.Emergent theories are not as detailed but it does incorporate the interpretations of development but touches on preconceived comprehensive and systematic instances. Behaviorism studies observable behavior and is sometimes referred to as the learning theory because behavior is learned in a tot of ways. Cognitive theory focuses on how the thought process develops and is at long last configured. Psychoanalytic theory is when a child has inner drives and motives such as obtai ning the cookie from the cookie jar after their parent has told them not until after dinner. Boyd and Bee, 2006). genetic endowment is when your skin tone or height is passed down through the generations within a family. Your genes and desoxyribonucleic acid that make you who you are as far as features and sometimes personality and reactions to a situation. Environment is where a person lives, is raised or chooses to reside. A person deal come from a family that has never been to college but allows a positive environment to flourish newer ways of learning to achieve a major aspiration within their life.No one stooge change their DNA or even their genes but allowing positive versus minus environments to influence their future thought process can really provide a lot of good. On the other hand a person can have the makeup of having an addictive personality that can ultimately be very negative outcome as a person that has two alcoholic parents and paternal and maternal grandparent s that have issues with drugs and alcohol. If the individual takes a drink of alcohol and the addictive traits get waken up then the individual could really cause harm to themselves by subduing to alcohol and drugs.An environment can truly have an effect on the development of an individual. A person can be raised in a tense environment and seep a negative temperament as a end point of being in non nurturing situation. In conclusion everyone in the world has reached some stage within the lifespan developmental stage and in order for these stages to have been identified research, observation and scientific experiments have taken place. There is such a commodious array of characteristics of development that pinpoint the differences that are faced within the entire life of an individual.Grand theories are three incorporated theories that are detailed and well discover in order to showcase development of the years as everyone is very different. Emergent theories are theories that are not detailed and can change at any given moment because they are predicted theories that might not be proven to be true. Heredity and environment play such pivotal roles in development because people mimic behaviors and influences that are around them whether negative or positive. ? Reference Boyd, D. , & Bee, H. (2006). Lifespan Development (4th ed. ). Upper Saddle River, NJ Pearson.Life Span Perspective PaperLife Span Perspective Paper Life span is the time of conception till the day a person takes their last breathe. So many situations take place in a persons life like reaching other developmental periods within life. A child grows from an infant and becomes of age to go to school for the first time or simply graduating from high school and entering the next phase of life when responsibility becomes everything. Each phase of life means that a person is developing whether they are transitioning from a young adult to being a middle aged adult there are developmental stages that ta ke place until the final transition which is death.In order to better understand human development the process of studying takes place which in turn means moving from one stage to the next within a lifespan. Through the years observation, predictions and evolving technologies have opened up doors to the way individuals develop and reach stages by pinpointing differences and predictions that prove to be inaccurate or simply that have not risen to the occasion over the years of change. There are considered to be five characteristics of development multidirectional, multicontextual, multicultural, multidisciplinary and plasticity.Multidirectional is the study of change within human development. Multicontextual is dealing with contexts such as an individuals surroundings or environment that can affect development. Multicultural is when individuals do not notice cultural differences because they have become so used to their own surroundings. Multidisciplinary which pertains to multiple a cademic fields which all deliver the same insight as to how data and insight are contributed. Plasticity is when change occurs sometime during the lifespan of an individual. A person could be fine and then experience the lost of a parent and become altered forever.These five characteristics all intertwine with one another in order to explain in detail how people transition and develop through multi stages within life. There are also three domains of human development biosocial development, cognitive development and psychosocial development. (Boyd and Bee, 2006). Two theories of lifespan development are grand theories and emergent theories. Grand theories are a combination of behaviorism, cognitive theory and psychoanalytic theory which refer to child development through comprehensive theories of psychology in a detailed manner.Emergent theories are not as detailed but it does incorporate the interpretations of development but touches on preconceived comprehensive and systematic inst ances. Behaviorism studies observable behavior and is sometimes referred to as the learning theory because behavior is learned in a number of ways. Cognitive theory focuses on how the thought process develops and is ultimately configured. Psychoanalytic theory is when a child has inner drives and motives such as obtaining the cookie from the cookie jar after their parent has told them not until after dinner. Boyd and Bee, 2006). Heredity is when your skin tone or height is passed down through the generations within a family. Your genes and DNA that make you who you are as far as features and sometimes personality and reactions to a situation. Environment is where a person lives, is raised or chooses to reside. A person can come from a family that has never been to college but allows a positive environment to flourish newer ways of learning to achieve a major goal within their life.No one can change their DNA or even their genes but allowing positive versus negative environments to i nfluence their future thought process can really provide a lot of good. On the other hand a person can have the makeup of having an addictive personality that can ultimately be very negative outcome as a person that has two alcoholic parents and paternal and maternal grandparents that have issues with drugs and alcohol. If the individual takes a drink of alcohol and the addictive traits get waken up then the individual could really cause harm to themselves by subduing to alcohol and drugs.An environment can truly have an effect on the development of an individual. A person can be raised in a tense environment and exude a negative temperament as a result of being in non nurturing situation. In conclusion everyone in the world has reached some stage within the lifespan developmental stage and in order for these stages to have been identified research, observation and scientific experiments have taken place. There is such a wide array of characteristics of development that pinpoint the differences that are faced within the entire life of an individual.Grand theories are three incorporated theories that are detailed and well observed in order to showcase development of the years as everyone is very different. Emergent theories are theories that are not detailed and can change at any given moment because they are predicted theories that might not be proven to be true. Heredity and environment play such pivotal roles in development because people mimic behaviors and influences that are around them whether negative or positive. ? Reference Boyd, D. , & Bee, H. (2006). Lifespan Development (4th ed. ). Upper Saddle River, NJ Pearson.

Indian Army Essay

India has one of the best armies in the world. The Indian host came in existence with independence and has inherited most of the infrastructure of the British Indian armament. In whichever state of war they endure been pre directed, victory was always theirs. Apart from conflicts, the army has also been an active participant in the United Nations Peacekeeping missions. The British army was a critical force for the dominance of the British Empire, both in India and across the world. In World War I and II, the Indian forces has served. They have fought in Europe, Africa and the Middle East and won glory for the British Empire. They have served in France and many different countries too. The primary mission of the Indian Army is to ensure the national security and defence of India from the external threats and aggression and master(prenominal)taining peace and security within its borders.They also conduct rescue operations during natural calamities and other destructions. The arm y also includes the Indian Air force and the Indian Navy. Since the freedom of India and the formation of Pakistan, the first war was in 1947 itself for the state of Kashmir. From then on on that point have been several wars that the Indian Army has faced like the Sino-Indian War in 1962, The Indo- Pakistan war in 1965 and again the Indo-Pakistan war in 1971, later Kargil war in 1999 and have returned all(a) with victory. Apart from these wars, they have also been active participants in peace and assistance missions like during the Korean war, the Indian Army was sent to Korea for peace keep and medical assistance in 1953, they were there for the Liberation of Goa in 1961, they have also undertaken numerous Un peace keeping missions.For our Indian soldiers to be well organized, and alert they do follow certain principals in life and the qualities that they follow is what makes them stand apart from the rest of the world in many ways. The main qualities that they posses and cling on till the end are Firstly Discipline The Indian Army is well disciplined and trained on a rule-governed basis. Second is the love and view they build for their country that no conditions could break it. The next is the Do or Die situation. The courage they have cannot be thrifty in any aspects as they are very much willing to die for their nation. The passion for their nation is something that we as citizens of India should look up and learn.The Indian Army is the most powerful army and they have no failures recorded. With more equipments and proper training, India could be more proud of her Jawans in the coming years and we should respect and honour the soldiers who guard us day and night, sacrificing their pleasures for the safety of the nation.India has one of the finest armies in the world. Our soldiers have proved their mettle in all theatres of wars since prehistoric times, hi modern times our soldiers were sent to the Congo, Suez, Indo-China and Korea on missions of peac e. During the last two World Wars our soldiers fought in Europe, Africa and the Middle East and won laurels for the British Empire. Our soldiers served in France and other countries also. They helped to exercise Hitler and his armies to their knees. Wherever they were sent, victory was theirs. It goes to the credit of the Indian Anny that the first Victoria Cross went to the credit of an Indian soldier. Our soldiers have never surrendered. Their motto has always been do or die.In the India-China war of October-November 1962 and later in the Indo-Pak war of September, 1965 one Indian soldier killed many times his competitor counterparts on various fronts. If India recede in the India-China war it was not for want of courage but for want of adequate weapons which the Chinese had and we did not. hi fact our soldiers were not even adequately clothed. As an American paper said, our soldiers were fighting on icy tops of the mountains in summer uniforms. If we had fought for the British so heroically, we could certainly fight for defending our freedom. But we have to train our army for the purpose. We are not only short of weapons but also short of trained officers to lead the armies. We will have to fill all the gaps as rapidly as possible.It is a hazardous task to give rapid promotion to junior officers but we are sure they will justify the confidence of the nation placed in them. The Indian Army has three wings-land forces, navy and air force. The Chiefs of the three forces are directly under the President of India, who is the dogmatic Commander of our armed forces. The three wings of the Indian Army need to be strengthened. It is a pity that some of the leaders of our country failed to foresee the Chinese threat and slowed down defense production. The India-China war has served a useful purpose. With the aid offriendly nations we will soon make up the loss.Let every Indian soldier remember the inspiring message of one of the ablest leaders of India, Sardar P atel- The deeds of gallantry you performed in the two Great wars adorn the pages of world history. Even the enemy recognised your merit in war. You proved yourself first-class soldiers, inferior to none in the world. But then you fought for others. Now you have to fight for your own country, your lovemaking India. You should prepare yourself for the responsibility which will continue to increase. We have won the freedom. It is for you to guard it. You have to make an all-round effort to maintain and consolidate it. Let the crystalize of your duties be your privilege. You will enhance the reputation of your country and the country will be proud of you.

Zoe’s Tale PART II Chapter Nineteen

And wouldnt you discern. Some function big was arranged.The Colonial substance showed up.The shuttle landed and a scant(p) green man popped out. And I thought, This chit-chatms familiar. It was even the same little green man commonplace Rybicki. safe there were differences. The first condemnation I maxim prevalent Rybicki, he was in my front yard, and it was meet him and me. This time his shuttle landed in the grassy area rectify in front of Croatoans gate, and a large chunk of the colony had unit of ammunitioned out to bewitch him land. He was our first visitor since we came to Roanoke, and his appearance seemed to give the idea that maybe we would finally be out of exile.general Rybicki stood in front of the shuttle and looked at the people in front of him. He waved.They cheered hazardously. This went on for s of all timeal minutes. Its give care people had never seen some angiotensin-converting enzyme wave before.Finally the general spoke. Colonists of Roanoke, he said. I bring you good overbolds. Your days of hiding are over. This was interrupted by a nonher gout of cheering. When it calmed down, the general continued. As I speak to you, my ship supra is installing your communications sa nameite. Soon you will be able to send gists to friends and loved ones back on your home thinkets. And from here on out, all the electronic and communication equipment you had been ordered to stop using will be returned to you. This got a huge whoop from the teenage sectors of the meeting.We know that we contrive asked a great deal from you, Rybicki said. I am here to tell you that your sacrifice has not been wasted. We guess that very soon now the enemy that has threatened you will be contained and not just contained, nevertheless defeated. We couldnt make believe done this without you. So for all of the Colonial Union, I thank you.More cheering and nonsense. The general seemed to be enjoying his moment in the sun.Now I must speak with your colony attractors to discuss how to reintegrate you into the Colonial Union. Some of this may take some time, so I ask you to be a little patient. But until whence, let me just say this Welcome back to civilizationNow the crowd really went nuts. I rolled my eye and looked down at Babar, who went with me to the landing. This is what happens when you spend a year out in the wilderness, I said. Any dumb thing looks like entertainment. Babar looked up at me and lolled his clapper out I could tell he agreed with me. Come on, then, I said. And we walked through the crowd to the general, who I was supposed to escort back to my dad.General Rybicki saw Babar before he saw me. Hey he said, and bent down for his slobbering, which Babar duly and enthusiastically applied. He was a good dog but not a hugely accurate judge of character. I remember you, he said to Babar, petting him. He looked up and saw me. I remember you, too.Hello, General, I said, politely. The crowd was still milling around us bu t quickly dispersing as folks raced to all corners of the colony to pass on what they were told.You look taller, he said.Its been a year, I said. And I am a growing girl. This despite being kept in the dark all this time.The general seemed not to catch this. Your begin said that you would be escorting me to see them. Im a little surprised that they didnt come out themselves, he said.Theyve had a busy couple of days, I said. As present we all.So colony heart is more exciting than you thought it would be, the general said.Something like that, I said, and then motioned. I know my dad is very interest in talking toing to you, General. Lets not keep him waiting.I held my PDA in my hand. There was something not quite right some it.Gretchen noticed it too. It feels weird, she said. Its been so great since we carried one around. Its like Ive forgotten how to do it.You seemed to remember pretty well when we were using the ones in the information center, I said, reminding her of how w ed fatigued a fair measuring rod of the closing curtain year.Its different, she said. I didnt say Id forgotten how to use one. Im saying Ive forgotten what it was like to carry one around. Two different things.You could al way of lifes give it back, I said.I didnt say that, Gretchen said, quickly. Then she smiled. Still, you sustain to wonder. In the last year people here actually did manage to render along without them just fine. either the hootenannies and the plays and the an early(a)(prenominal) stuff. She looked at her PDA. Makes you wonder if theyre all going to go away now.I think theyre part of who we are now, I said. As Roanokers, I mean.Maybe, Gretchen said. Its a nice thought. Well have to see if its actually dead on tar provoke.We could practice a sweet song, I said. hickory tree says Dickorys been penurying to analyse something new for a while now.Thats funny, Gretchen said. iodine of your bodyguards has become a musical fiend.Hes a Roanoker too, I said.I gu ess he is, Gretchen said. Thats funny, too.My PDA blinked something happened with Gretchens as well. She peered at hers. Its a message from Magdy, she said. This is going to be bad. She touched the PDA to open it. Yup, she said, and showed me the picture. Magdy sent a short video of him mooning us.Some people are getting back into the swing of things sooner than others, I said.Unfortunately, Gretchen said. She tapped onto her PDA. There, she said. I made a note to kick his ass the next time I see him. She motioned at my PDA. He send it to you, too?Yes, I said. I think Ill refrain from opening it.Coward, Gretchen said. Well, then, what is going to be your first official act on your PDA?Im going to send a message to a certain cardinal persons, I said. And tell them that I want to see them alone.We apologize for being late, hickory said to me, as it and Dickory stepped into my bedroom. Major Perry and General Rybicki gave us priority status on a data packet so that we could communic ate with our government. It took some time to prepare the data.What did you send? I asked.Everything, hickory said.Everything, I said. Every single thing you two and I did in the last year.Yes, Hickory said. A digest of events now, and a more comprehensive declare as soon as we can. Our people will be desperate to know what has happened with you since they last heard from us. They need to know you are well and unharmed.This includes what happened last darkness, I said. on the satisfying of it. Including the part where you oh so lightly mentioned your plans to murder my parents.Yes, Hickory said. We are sorry to have upset you, Zoe. We would not have wished to do that. But you offered us no alternative when you told us to speak the truth to your parents.And what close to to me? I asked.We have eternally told you the truth, Hickory said.Yes, but not all of it, have you? I said. You told Dad that you had information about the conspiracy that you didnt tell him about. But you di dnt tell it to me, either. You kept secrets from me, Hickory. You and Dickory both.You never asked, Hickory said.Oh, dont give me that crap, I said. Were not performing word games here, Hickory. You kept us in the dark. You kept me in the dark. And the more Ive thought about it, the more I realize how you acted on what you knew without telling me. All those exotic races you had me and Gretchen study in the information center. All the races you trained us how to fight. Hardly any of them were in the cabal. Because you knew that if the conclave found us first, theyd try everything not to fight us.Yes, Hickory said.Dont you think I should have known that? I asked. Dont you think it would have mattered to me? To all of us? To the entire colony?We are sorry, Zoe, Hickory said. We had orders from our government not to reveal information to your parents that they did not already know, until such time as it became absolutely necessary. That would have only been if the Conclave were to app ear in your sky. Until then, we were required to exercise care. If we had spoken to you about it, you would have naturally informed your parents. And so we decided that we would not bring these things up with you, unless you asked us directly about them.And why would I do that? I asked.Indeed, Hickory said. We regret the necessity. But we saw no other alternative.Listen to me, both of you, I said, and then stopped. Youre preserve this now, arent you.Yes, Hickory said. We al ways record, unless you tell us otherwise. Would you like us to stop recording?No, I said. I actually want all of you to hear this. First, I forbid you to harm my parents in any way. Ever.Major Perry has already informed us that he would drop by the wayside the colony rather than destroy it, Hickory said. Since this is true there is no reason to harm either him or Lieutenant Sagan.It doesnt matter, I said. Who knows if theres going to be another time you decide its going to be necessary to try to get rid of Joh n and Jane?It seems unlikely, Hickory said.I dont care if its more likely that I was going to sprout wings, I said. I didnt think it was ever possible that you might think to kill my parents, Hickory. I was wrong about that. Im not going to be wrong about it again. So swear it. Swear you will never harm my parents.Hickory spoke briefly to Dickory in their own language. We swear it, Hickory said.Swear it for all Obin, I said.We cannot, Hickory said. That is not something we can promise. It is not within our power. But neither Dickory nor I will seek to harm your parents. And we will defend them against all those who would try to harm them. point other Obin. This we swear to you, Zoe.It was the last part of this that made me believe Hickory. I hadnt asked him to defend John and Jane, just not harm them. Hickory added it in. They both did.Thank you, I said. I felt as if I were suddenly approach shot unwound until that second I didnt realize how worked up I was just sitting there, tal king about this. Thank you both. I really needed to hear that.You are welcome, Zoe, Hickory said. Is there something else you want to ask us?You have files on the Conclave, I said.Yes, Hickory said. We have already given them to Lieutenant Sagan for analysis.That made perfect sense Jane had been an intelligence officer when she was in the Special Forces. I want to see them, too, I said. Everything you have.We will provide them to you, Hickory said. But there is a lot of information, and not all of it is easy to study. Lieutenant Sagan is far-off more qualified to work with this information.Im not saying give it to me and not her, I said. I just want to see it too.If you wish, Hickory said.And anything else that you might get from your government on the Conclave, I said. And I mean all of it, Hickory. None of this you didnt ask directly junk from now on. Were done with that. Do you understand me?Yes, Hickory said. You understand that the information we receive might in itself be in complete. We are not told everything.I know, I said. But you still seem to know more than we do. And I want to understand what were up against. Or were, anyway.Why do you say were? Hickory asked.General Rybicki told the crowd today that the Conclave was about to be defeated, I said. Why? Do you know any different?We do not know any different, Hickory said. But we do not think that just because General Rybicki says something in public to a large crowd, it means he is telling the truth. Nor does it mean that Roanoke itself is entirely out of danger.But that doesnt make any sense, I said. I held up my PDA to Hickory. We were told we can use these again. That we can use all of our electronics again. We had stopped using them because they would give us away. If were allowed to use them again, we dont have to bewilder about being given away.That is one interpretation of the data, Hickory said.Theres another? I asked.The general did not say that the Conclave had been defeated, but that he believed they would be defeated, Hickory said. That is decry?Yes, I said.Then it is possible that the general means for Roanoke to play a part in the defeat of the Conclave, Hickory said. In which case, it is not that you are being allowed to use your electronics because it is safe. You are being allowed to use them because you are now bait.You think the Colonial Union is leading the Conclave here, I said, later on a minute.We offer no opinion one way or another, Hickory said. We note only that it is possible. And it fits what data we have.Have you told my dad about this? I asked.We have not Hickory began, but I was already out the door.Close the door behind you, Dad said.I did.Who have you talked to about this? he asked.Hickory and Dickory, obviously, I said. No one else.No one? Dad asked. Not even Gretchen?No, I said. Gretchen had gone off to harass Magdy for sending her that video. I was beginning to wish I had gone with her instead of making Hickory and Dickory come to my r oom.Good, Dad said. Then you need to keep quiet about it, Zoe. You and the alien twins.You dont think what Hickory is saying is going to happen, do you? I asked.Dad looked directly at me, and once again I was reminded how much older he was than he appeared. It is going to happen, he said. The Colonial Union has laid a trap for the Conclave. We disappeared a year ago. The Conclave has been face for us all that time, and the CU has dog-tired all that time preparing the trap. Now its ready, so were being dragged back into view. When General Rybickis ship goes back, theyre going to let it leak where we are. The news will get back to the Conclave. The Conclave will send its fleet here. And the Colonial Union will destroy it. Thats the plan, anyway.Is it going to work? I asked.I dont know, Dad said.What happens if it doesnt? I asked.Dad laughed a very blue and bitter laugh. If it doesnt, then I dont think the Conclave is going to be in any mood for negotiations, he said.Oh, God, I said . We have to tell people, Dad.I know we do, he said. I tried keeping things from the colonists before, and it didnt work very well. He was talking about the werewolves there, and I reminded myself that when all this was done I needed to come clean to him about my own adventures with them. But I also dont need another panic on our hands. People have been whipsawed enough in the last couple of days. I need to figure out a way to tell people what the CU has planned without putting them in fear for their lives.Despite the fact they should be, I said.That is the catch, Dad said, and gave another bitter chuckle. Then he looked at me. Its not right, Zoe. This whole colony is built on a lie. Roanoke was never intended to be a real colony, a viable colony. It exists because our government needed a way to thumb its nose at the Conclave, to defy its colonization ban, and to buy time to build a trap. Now that its had that time, the only reason our colony exists is to be a goat at a stake. The Colonial Union doesnt care about us for who we are, Zoe. It only cares about us for what we are. What we represent to them. What they can use us for. Who we are doesnt actually enter into it.I know the feeling, I said.Im sorry, Dad said. Im getting both abstract and depressed.Its not abstract, Dad, I said. Youre talking to the girl whose life is a treaty point. I know what it means to be valued for what I am rather than who I am.Dad gave me a hug. Not here, Zoe, he said. We love you for you. Although if you want to tell your Obin friends to get off their asses and help us, I wouldnt mind.Well, I did get Hickory and Dickory to swear not to kill you, I said. So thats progress, at least.Yes, baby steps in the right direction, Dad said. Itll be nice not to have to worry about being knifed by members of my household.Theres always Mom, I said.Trust me, if I ever annoyed her that much, she wouldnt use something as painless as a knife, Dad said. He kissed me on the cheek. Thanks for coming to tell me what Hickory said, Zoe, he said. And thanks for keeping it to yourself for now.Youre welcome, I said, and then headed for the door. I stopped before I turned the handle. Dad? How long do you think it will take before the Conclave is here?Not long, Zoe, he said. Not long at all.In fact, it took just about two weeks.In that time, we prepared. Dad found a way to tell everyone the truth without having them panic He told them that there was still a good chance the Conclave would find us and that the Colonial Union was planning on making a stand here that there was still danger but that we had been in danger before, and that being smart and prepared was our best defense. Colonists called up plans to build bomb shelters and other protections, and used the excavation and construction machinery wed kept packed up before. People kept to their work and stayed optimistic and prepared themselves as best they could, readying themselves for a life on the edge of a war.I spent my time re ading the stuff Hickory and Dickory gave me, watching the videos of the colony removals, and poring through the data to see what I could learn. Hickory and Dickory were right, there was just too much of it, and lots of it in formats I couldnt understand. I dont know how Jane managed to keep it all straight in her head. But what was there was enough to know a few different things.First, the Conclave was huge Over quartette hundred races belonged to it, each of them pledging to work together to colonize new worlds rather than compete for them. This was a wild idea up until now all the hundreds of races in our part of space fought with each other to grab worlds and colonize them, and then once they created a new colony they all fought tooth and nail to keep their own and wipe out everyone elses. But in the Conclave setup, creatures from all sorts of races would live on the same planet. You wouldnt have to compete. In theory, a great idea it beats having to try to kill everyone else in the area but whether it would actually work was still up in the air.Which brought up the second point It was still incredibly new. General Gau, the head of the Conclave, had worked for more than twenty years to put it together, and for most of those years it kept looking like it was going to fall apart. It didnt help that the Colonial Union us humans and a few others expended a lot of energy to break it up even before it got together. But somehow Gau made it happen, and in the last couple of years had actually taken it from planning to practicality.That wasnt a good thing for everyone who wasnt part of the Conclave, especially when the Conclave started making decrees, like that no one who wasnt part of the Conclave could colonize any new worlds. Any argument with the Conclave was an argument with every member of the Conclave. It wasnt a one-on-one thing it was a four-hundred-on-one thing. And General Gau made sure people knew it. When the Conclave started bringing fleets to remo ve those new colonies that other races planted in defiance, there was one ship in that fleet for every race in the Conclave. I tried to judge four hundred battle cruisers suddenly popping up over Roanoke, and then remembered that if the Colonial Unions plan worked, Id see them soon enough. I stopped trying to imagine it.It was fair to wonder if the Colonial Union was loony for trying to pick a fight with the Conclave, but as big as it was, its newness worked against it. Every one of those four hundred allies had been enemies not too long ago. Each of them came in to the Conclave with its own plans and agenda, and not all of them, it seemed, were entirely convinced this Conclave thing was going to work when it all came down, some of them planned to scoop up the choice pieces. It was still early enough for it all to fall apart, if someone applied just the right amount of pressure. It looked like the Colonial Union was planning to do that, up above Roanoke.Only one thing was keeping it all together, and that was the third thing I learned That this General Gau was in his way a remarkable person. He wasnt like one of those tin-pot dictators who got lucky, seized a awkward and gave themselves the title of Grand High Poobah or whatever. He had been an actual general for a people called the Vrenn, and had won some important battles for them when he decided that it was inefficient to fight over resources that more than one race could easily and productively share when he started campaigning with this idea, he was thrown into jail. No one likes a troublemaker.The ruler who tossed him in jail eventually give offd (Gau had nothing to do with it it was natural causes) and Gau was offered the job, but he turned it down and instead tried to get other races to sign on to the idea of the Conclave. He had the disadvantage that he didnt get the Vrenn to go along with the idea at first all he had to his bod was an idea and a small battle cruiser called the Gentle Star, whic h he had gotten the Vrenn to give him after they decommissioned it. From what I could read, it seemed like the Vrenn thought they were buying him off with it, as in here, take this, thanks for your service, go away, no need to send a postcard, bye.But he didnt go away, and despite the fact that his idea was insane and impractical and nuts and could never possibly work because every race in our universe hated every other race too much, it worked. Because this General Gau made it work, by using his own skills and personality to get people of all different races to work together. The more I read about him, the more it seemed like the guy was really admirable.And yet he was also the person who had ordered the killing of civilian colonists.Yes, hed offered to move them and even offered to give them space in the Conclave. But when it came right down to it, if they wouldnt move and they wouldnt join, he wiped them out. Just like he would wipe us all out, if despite everything Dad told Hick ory and Dickory we didnt surrender the colony or if, should the attack the Colonial Union had planned on the Conclave fleet go wrong, the general decided that the CU needed to be taught a lesson for daring to defy the Conclave and wiped us out just on general principles.I wasnt so sure just how admirable General Gau would be, if at the end of the day he wouldnt stop from killing me and every single person I cared about.It was a puzzle. He was a puzzle. I spent those two weeks trying to sort it out. Gretchen got grumpy with me that Id been locked away without telling her what I was up to Hickory and Dickory had to remind me to get out and work on my training. Even Jane wondered if I might not need to get outside more. The only person not to give me much grief was Enzo since we got back together he was actually very accommodating about my schedule. I appreciated that. I made sure he knew. He seemed to appreciate that.And then just like that we all ran out of time. The Gentle Star, Ge neral Gaus ship, appeared above our colony one afternoon, disabled our communications satellite so Gau could have some time to chat, and then sent a message to Roanoke asking to meet with the colony leaders. John replied that he would meet with him. That evening, as the sun set, they met on the ridge outside the colony, about a klick away.Hand me the binoculars, please, I said to Hickory, as we climbed out to the roof of the bungalow. It obliged me. Thanks, I said. Dickory was below us, on the ground old habits die hard.Even with the binoculars General Gau and Dad were little more than dots. I looked anyway. I wasnt the only one on other roofs, in Croatoan and in the homesteads, other people sat on roofs with binoculars and telescopes, looking at Dad and the general, or scanning the sky, looking in the dusk for the Gentle Star. As night finally fell, I spotted the ship myself a tiny dot between two stars, shining unblinkingly where the other stars twinkled.How long until the other s hips arrive, do you think? I asked Hickory. The Gentle Star always arrived first, alone, and then at Gaus command, the hundreds of other ships would appear, a not-at-all-subtle bit of showmanship to get a reluctant colony leader to agree to get his or her people to leave their homes. I had watched it on previous colony removal videos. It would happen here, too.Not long now, Hickory said. By now Major Perry will have refused to surrender the colony.I took down my binoculars and glanced over to Hickory in the gloom. You dont seem concerned about this, I said. Thats a different tune than you were singing before.Things have changed, Hickory said.I wish I had your confidence, I said.Look, Hickory said. It has begun.I glanced up. New stars had begun to appear in the sky. First one or two, then small groups, and then entire constellations. So many had begun to appear it was impossible to track every single appearance. I knew there were four hundred. It seemed like thousands.Dear God, I sai d, and I was afraid. Truly afraid. Look at them all.Do not fear this attack, Zoe, Hickory said. We believe this plan will work.You know the plan? I asked. I didnt take my eyes off the sky.We learned of it this afternoon, Hickory said. Major Perry told us, as a courtesy to our government.You didnt tell me, I said.We thought you knew, Hickory said. You said you had spoken to Major Perry about it.We talked about the Colonial Union attacking the Conclave fleet, I said. But we didnt talk about how.My apologies, Zoe, Hickory said. I would have told you.Tell me now, I said, and then something happened in the sky.The new stars started going nova.First one or two, then small groups, and then entire constellations. So many expanded and brightened that they had begun to blend into each other, forming an arm of a small and violent galaxy. It was beautiful. And it was the worst thing I had ever seen.Antimatter bombs, Hickory said. The Colonial Union learned the identity of the ships in the Concl ave fleet. It assigned members of your Special Forces to locate them and plant the bombs just before the jump here. some other Special Forces member here activated them.Bombs on how many ships? I asked.All of them, Hickory said. All but the Gentle Star.I tried to turn to look at Hickory but I couldnt move my eyes from the sky. Thats impossible, I said.No, Hickory said. Not impossible. Extraordinarily difficult. But not impossible.From other roofs and from the streets of Croatoan, cheers and shouts displace into the air. I finally turned away, and wiped the tears off my face.Hickory noticed. You cry for the Conclave fleet, it said.Yes, I said. For the people on those ships.Those ships were here to destroy the colony, Hickory said.I know, I said.You are sorry they were destroyed, Hickory said.I am sorry that we couldnt think of anything better, I said. Im sorry that it had to be us or them.The Colonial Union believes this will be a great victory, Hickory said. It believes that destr oying the Conclaves fleet in one engagement will cause the Conclave to collapse, ending its threat. This is what it has told my government.Oh, I said.It is to be hoped they are correct, Hickory said.I was finally able to look away and face Hickory. The afterimages of the explosions placed blotches all around it. Do you believe they are correct? I asked. Would your government believe it?Zoe, Hickory said. You will recall that just before you left for Roanoke, my government invited you to visit our worlds.I remember, I said.We invited you because our people longed to see you, and to see you among us, Hickory said. We also invited you because we believed that your government was going to use Roanoke as a ruse to open a battle against the Conclave. And while we did not know whether this ruse would be successful, we believed strongly that you would have been safer with us. There is no doubt that your life has been in danger here, Zoe, both in ways we had foreseen and in ways that we coul d not. We invited you, Zoe, because we feared for you. Do you understand what I am saying to you?I do, I said.You asked me if I believe the Colonial Union is correct, that this is a great victory, and if my government would believe the same, Hickory said. My response is to say that once again my government extends an invitation to you, Zoe, to come visit our worlds, and to travel safe among them.I nodded, and looked back to the sky, where stars were still going nova. And when would you want this trip to begin? I asked.Now, Hickory said. Or as close to now as possible.I didnt say anything to that. I looked up to the sky, and then shut my eyes and for the first time, started to pray. I prayed for the crews of the ships above me. I prayed for the colonists below me. I prayed for John and Jane. For Gretchen and her father. For Magdy and for Enzo and their families. For Hickory and Dickory. I prayed for General Gau. I prayed for everyone.I prayed.Zoe, Hickory said.I opened my eyes.Thank you for the invitation, I said. I regret I must decline.Hickory was silent.Thank you, Hickory, I said. Really, thank you. But I am right where I belong.