Essay on Music is the Only Universal Language - 895 Words

Music is the Only Universal Language When people think of the term literacy, they most commonly define it as the ability to read and write, in the verbal sense. But there is a wide range of literacy apart from that, which also requires mastering a set of crucial skills. One such example is musical literacy, which is the ability to read, write, or appreciate music. Musical literacy is not all that different from the verbal kind. Leonard G. Ratner, when speaking of 18th and 19th century music, writes Both language and music had their vocabulary, syntax, and arrangement of formal structures, subsumed under the title Rhetoric (xiv). In other words, music, like language, is based on its own set of learned rules, and both serve as a form of†¦show more content†¦Also, I am learning more and more how to sight-read, which increases the literacy factor. It is a great feeling to be able to pick out the basic melody of an unknown piece. On a greater scale, music literacy affects the entire world. Obviously, if musical literacy didnt exist, there would be no music. That would have cost the world a great deal, since music isnt confined to modern times. Music has been around as long as the first humans have, and it has been a part of defining each time period. The lyric music of ancient Rome exemplified an emphasis on storytelling, and the Harlem Renaissance served as a way for African Americans to finally be able to express themselves musically. During the 1960s, rock music became not only a new form of music, but also a form of rebellion for American youth. With the variety of life throughout the world, there are different expectations for musical literacy. For instance, the style of Japanese music is very different from that of Cajun music, or Hispanic from West African. These variances give each culture a particular style of expression. Music literacy isnt even confined within cultures; it also produces a way for different cultures to learn from each other. For example, western rock musicians often incorporated traditional Indian music into their style during the 1960s, which broke boundaries between different approaches to literacy. This shows that music literacy serves as aShow MoreRelatedMusic And Music : The Impacts Of Music In Globalization1162 Words   |  5 Pages Music in Globalization Esmael Abofakher ILSC Toronto â€Å"When words fail, music speaks.† Shakespeare, that’s what put the music on the top of the global languages for connecting people to each other however from any countries belong. Globalization of Music is very important because music is global language, makes people closer and music as treatment for many people. I. Music is global languages between all the people around the world. A. Music is the universal language of all mankindRead MoreQuestions On The Basic Elements Of Music859 Words   |  4 Pages What are the basic elements of music? The basic elements of music include: pitch, rhythm, beat, tempo, dynamics, timbre, melody, harmony and form. It appears other questions ask for the definition of these terms. Therefore, I assume this is the answer for this question. 2. What is pitch? Pitch is the frequency of a sound. Basically, this means it correlates to how high or low the tone sounds. In the West, there are typically 12 different pitches used in music. A octave is the repetition of theseRead MoreEvangelizing With Western Christian Music924 Words   |  4 PagesWestern Christian Music When does evangelization through Western Christian music provide the exact opposite of evangelization among indigenous cultures? Robin P. Harris, James R. Krabill, and Vida Chenoweth provide arguments based on the concept that Christian missionaries cannot fully preach the gospel through the utilization of Western Christian scriptural songs. While all three individuals provide logical arguments, I, under the acquirement of my viewpoint on the unspoken power of music on individualsRead MoreThe Blues, A Genre Of Music905 Words   |  4 Pagesblack and from the south to play the blues? The blues, a genre of music so well known and so universal, that one knows is associated with black culture; and forever connected to it. However, some may argue that not anyone can play the blues and blues is only black music. That being said, does it matter what the skin color of an individual may be to play the blues? In contrast I strongly believe anyone can play the blues because music is the purest form of creativity and communication. The realityRead MoreMusic And Perceptions And Emotional Responses1488 Words   |  6 Pagesover the value of musical training in schools. Although some people claim that music education in schools is a waste of time and resources, research has found that musical training can improve various cognitive processes and skills, such as the development of language, reasoning, pattern recognition, and memory. These skills can translate into other school subjects as well. This paper explores the relationship between music and perceptions and emotional responses, and also examines the cognitive benefitsRead MoreAbsolute Film Is Fine Art1654 Words   |  7 Pagesinnate desire for each of these artists to transcend pencil and paper, oil and canvas primarily; so what are these films’ connections to previous endeavors for these pioneers of abstract film? What drove these established artists to strive for a â€Å"universal language† and rhythm in the medium of moving image that cou ldn’t be achieved on canvas or paper? These particular questions will be focused specifically on and answered through an understanding of the advent of absolute cinema, between 1918 and 1925Read MoreClassical Music And Its Influence On The Modern World1430 Words   |  6 Pages There are many types of music in the world, with many different artists, backgrounds, and stories to tell. Every genre holds within itself a message, and this message shows a glimpse of the past as well as the possibilities of the future. People everywhere love music for these reasons and more, and I love one style of music in particular: a style that brings me comfort, makes me question the world, and gives me insight as to who I am. Classical music describes a genre that, for me, means more thanRead MoreMusic Is The Combination Of Organized Audio Frequencies Through Intricate Patterns Floating Through The Air And Clashing808 Words   |  4 Pages Music is the combination of organized audio frequenc ies in intricate patterns floating through the air and clashing in one’s ear. These patterns represent language, expression and unity. If you have never taken German before, you would have no way of knowing what â€Å"sprache† means. Sprache, in English, translates to the word â€Å"language.† Music, like English or German, is a language. For individuals who have never played an instrument or read music, a musical score or sheet music would just look likeRead MoreWhat Does Music Influence Social Interaction?1116 Words   |  5 PagesHahng, Rolin AP Seminar p.1 Mr. Henry January 28, 2015 IRR To What Extent Does Music Influence Social Interaction? Scientific Lens. 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The Relationship Between Job Satisfaction and Absenteeism...

THE RELATIONSHIP BETWEEN JOB SATISFACTION AND ABSENTEEISM IN A SELECTED FIELD SERVICES SECTION WITHIN AN ELECTRICITY UTILITY IN THE WESTERN CAPE BEVERLEY ANN JOSIAS SUBMITTED IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF COMMERCE IN THE FACULTY OF ECONOMIC AND MANAGEMENT SCIENCES DEPARTMENT OF INDUSTRIAL PSYCHOLOGY OF THE UNIVERSITY OF THE WESTERN CAPE NOVEMBER 2005 SUPERVISOR: Mr Karl Heslop 1 ABSTRACT Absenteeism - employees not showing up for work when scheduled - can be a major problem for organisations. As pressures increase on the budgets and competitiveness of companies, more attention is being given to reduce workplace absenteeism and its cost. Most research has concluded that†¦show more content†¦9). One of these factors which have been cited by different researchers is an employee’s level of job satisfaction in the workplace. In conjunction with this, George and Jones (2002, p. 93) maintain that â€Å"†¦many researchers have studied the relationship between absenteeism and job satisfaction in an attempt to discover ways to reduce absenteeism.† Early job satisfaction research has emphasised the underlying assumption that job dissatisfaction represents the primary cause of absenteeism (Steers, Porter Bigley, 4 1996). McShane’s (1984) review as quoted by Steers et al. (1996) supported the notion that employees who are dissatisfied with various aspects of their jobs are more likely to be absent. Studies by McShane (1984) found â€Å"job satisfaction to be more highly related to frequency of absences than to number of days lost† (Steers et al., 1996, p. 409). Rhodes and Steers (1990) propose that employee attendance is based on an employee’s motivation to attend as well as their ability to attend. According to George and Jones (2002), job satisfaction is one of the factors affecting an employee’s motivation to attend. It becomes important to measure the strength of the relationship between absenteeism and job satisfaction as â€Å"†¦..positive attitudes can at times serve to â€Å"pull† the individual towards the organisation and the reverse can be expected when attitudes are more negative † (George Jones, 2002, p. 94). An employees’ ability toShow MoreRelated2.1.6.2 Functional And Dysfunctional Turnover. Functional1493 Words   |  6 Pagesnew area, death, permanent disability, regular retirements or a job transfer for a spouse. Avoidable turnover is something organizations can prevent by hiring, evaluating and motivating their employees more effectively (Curran, 2012). 2.1.6.4 Internal and external turnover Turnover can be classified as ‘internal or ‘external’. Internal turnover happens when employees send-off their current position and getting a new position within the same organization. It is related with the internal recruitmentRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesUniversity Timothy A. Judge —University of Notre Dame i3iEi35Bj! Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Director of Editorial Services: Ashley Santora Acquisitions Editor: Brian Mickelson Editorial Project Manager: Sarah Holle Editorial Assistant: Ashlee Bradbury VP Director of Marketing:Read MoreProject Managment Case Studies214937 Words   |  860 PagesPublished simultaneously in Canada No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, DanversRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pagesthe issues of strategic choices and strategy in action covered later in the book, it will normally be a prerequisite that som e type of analysis of the strategic position is undertaken, using the case material. When planning the use of these cases within programmes, care needs to be taken to balance the time taken on such strategic analysis so as to allow the time required to analyse the main issues for which the case has been chosen. Where the text and cases are being used as the framework for a

Behavioral Sciences Free Essays

string(195) " Professionals have no equal credibility in giving information thus evaluation of information given needs to be done according to the following factors: training, experience, and specialization\." Economic status such as severe economic stress and unemployment is important to explore when a child protective service (CPS) worker tries to validate an abuse. The complexity of this area and its association with other factors makes it a significant field in the process of verification of the presence of child abuse. The economic constraints or poverty per se is not the direct cause of child abuse but rather the effects of it such as stress, substance abuse, domestic violence and depression(Index). We will write a custom essay sample on Behavioral Sciences or any similar topic only for you Order Now An increase in the number of child abuses due to stress caused by poverty, unemployment, and economic decline is reported(Health24). Poverty and unemployment are considered as important risk dynamics in maltreatment of children(Congress of the United States 1988). Studies concluded that in families with low annual income the occurrence of severe or fatal injuries because of physical abuse and neglect is high(Neil Guterman, 2005). Unemployment can bring stress to the family resulting to child abuse. The root of the stress in unemployment is money problem. When a parent loses a job the family will experience economic constraints and when interlinked with other factors this leads to child abuse. In child maltreatment, unemployment is considered as the most important forecaster of cases. Various studies done on the relation of unemployment and child abuse indicates that the incidence of child abuse increases proportionally with raises of unemployment cases(Congress of the United States 1988). Employed fathers are less likely to commit physical abuse to their children when compared to unemployed ones. Another study also resulted into the conclusion that the number of cases of maltreatment increases with the number of unemployed fathers. Hypothesis of researches indicates that fathers who lost there job tries to reinstate their provider persona through abuse in their children and any family member. Behavioral changes such as irritability, increased temper, and being tense are observed in fathers that has financial problems. These uncontrollable economic burdens tend to provoke the breakdown of a parent’s ability to regain control over the situation(Neil Guterman, 2005). It doesn’t mean though that child abuse only happens in poor households or communities. It has no social or economic boundaries but only with higher incidence in economically challenged families. There are also cases of child abuse that involves people with monetary capacity but those cases are in association with other factors like history of abuse, depression, and stress due to other factors. If I am a CPS worker I will explore the area first by getting the necessary historical information. Answers to questions such as who, what, when, where, how and why must be obtained(Justice, 2001 ). Interviews with the victim, the offender, and people in their environment will help in answering the aforementioned question(NY). Research should be done on the financial status of the family including the employment status of the parents, the amount of annual income, the capacity to sustain the family’s needs through the income of parents, any family need that are not sustain due to income constraints, and any debts that will affect the economic standing of the family. After data gathering, the analysis of the obtained information is done. Association between the financial profile and child abuse is analyzed. Evidences of the abuse should be searched in order to be able to substantiate the claim of child abuse. Information can be acquired by interview with the alleged offenders, the child, and individuals that can give information about the case like neighbors, and family friends(NY). Interview with the parent(s) of the alleged victim is conducted. Then interview with the alleged victim is done in a private setting with the permission of the parents of course. A medical examination of the victim is done especially in cases of sever injuries and sexual abuse. The supposed place where the incident happened is examined and documented. Then the alleged victim is visited unannounced to identify the condition in the home. Individuals that can contribute substantial information about the case are also interviewed privately(Services, 2006). In investigation of child abuse cases credibility of evidence is defined as the likelihood that the information gathered is accurate. There are two types of evidence used in investigating the finding; and, these are the direct and indirect evidence. Statements of witnesses are classified as direct evidences, while the indirect evidences rely on the presence of existence or nonexistence of circumstantial facts(Network, 2007). The investigator in order to determine if the information that will be used as evidence, he needs to assess the value and relevance of the information. The following are factors that affect the credibility of evidence gathered from all sources: corroborating evidence, source of information, and direct interest. Corroborating evidence are those that enables the pinpointing of facts and evidences that sustain prior statements. Evidences classified as corroborating evidence gain more weight of credibility than those without verification or with sources that are independent. An example of corroborating physical evidence is a loop mark that is can be seen in the back of a child that gave a prior statement that he was hit by an extension cord. A corroborating witness is a person that verifies the prior statement of a certain person -the accused, accuser, or other witness. Source of information is more credible when it is more direct source of information that provides the foundation for a source’s opinion. Example is that when a medical doctor gives his opinion using the medical records, it serves as a more credible source than that of a caseworker’s opinion of the injury. Direct interest offers greater accuracy when the person who stated the information has nothing to lose or to gain in doing so. The worker verifying the information must seek out independent verifications of the information given by suspects(Network, 2007). Professional sources credibility also has some factors that affect it. It does not necessarily apply that because the source of the information is a professional it’s already considered as accurate. Professionals have no equal credibility in giving information thus evaluation of information given needs to be done according to the following factors: training, experience, and specialization. The more training a professional has attended the more his credibility increases when compared to a professional with no training at all. Experience in the field of scope is necessary to increase the weight of credibility of the professional. Thus, a professional with more experience in the field of interest is more credible. Increase in relevance to the subject of interest of a professional specialization also increases the professional’s credibility(Network, 2007). Evidence gathered from non-professional sources needs to be verified and the factors that affect the credibility of these sources are: consistency, and plausibility. Especially if the non-professional source is the person being investigated, appropriate measures of caution should be employed. It necessitates independent verification of the evidence provided by this source or gathering of more sources. Consistent information is more credible and a plausible statement is the statement that seems true when the facts and circumstances are considered(Network, 2007). Credibility children sources are affected by the following factors: age and development of the child, plausibility, and evidence that an account of the facts has been influenced by others. The information given by an older child is greater in credibility than that of a younger child. But a younger child without exposure to sexual acts that is able to describe in detail the events that happen is more credible. In evaluating plausibility of the information from a child source the development of the child’s communication skills and abilities have to be considered. The credibility of a child’s statement is increased if other people are not present during the giving of the statement or no one is pressuring the child(Network, 2007). Credibility of the information depends on the credibility of the sources. Independent verifications of sources should be done to test the accuracy of the information. In doing interviews with a child (18 years old below) either a victim or accused their welfare should be considered first. They should not be subjected to situations that will make them more uncomfortable and will add to the burden of child abuse. 2. I will answer case vignette number 3. The indicator of abuse in case vignette number 3 is of a behavioral type in which the young woman became preoccupied and unable to study. Change in behavior is indicated in the symptoms of child sexual abuse(MedlinePlus, 2007). The young woman was preoccupied because there was this flashback of the sexual abuse that occurred. Basically the abuse done to the woman can still be classified under the child sexual abuse category because she was abused when she was only 15 years old. The types of abuse involved are: sexual abuse by the father and neglect on the part of the mother because she even accused her daughter of seducing her own father. What will I do with the information? I will search for the name of the woman and address then maybe I could go to her and encourage her to report the abuse that was done to her. If ever that the woman can not afford to report the case to the authorities because she loves her family, I will suggest that the entire family should undergo an emotional and psychiatric treatment. The treatment is especially important to the woman victim for her to be able to move on. Maybe I can also talk to the mother so that someone can advice her of the pain she is causing her child. Then maybe I might be able to convince her to be by the side of her daughter because in times like this a daughter can be helped much by a loving mother. The given information is not enough for me to report the case to a Child Protective Service so I need to gather more information. Other information needed in reporting cases of child abuse are: name and residence of the child/parents; age, sex, and gender of the child; name of suspect of the child abuse, and composition or profile of the family(Botash, 2007). The course of action that I will take is to report the case to the proper authorities which is the Child Protective Service because the incidence of child abuse continues to increase due to the lack of vigilance in reporting the cases. If each and every citizen will do his/her part in the reporting of these child abuse I think that it might help in decreasing the numbers of the incidence because the abusers will be afraid of the vigilance of the people and the punishments of their crime. I also think that the case needs to be reported so that the woman can have the proper treatments, psychiatric and emotional related. What would make me decide not to take action is if the woman herself already reported the abuse. I will make my stand in the vigilance of reporting so that the repetition of the abuse by her father can be prevented and the woman will be protected against her parents that abused and neglected her. Thus no matter what happens I will report the case for the safety of the woman, and for her father to be punished if proven guilty. Works Cited Botash, A. â€Å"Child Abuse Evaluation and Treatment for Medical Providers†. Retrieved October 29, 2007, from http://www. childabusemd. com/reporting/how-report. shtml. 2007. Congress of the United States, O. o. T. A. â€Å"Healthy children: investing in the future†. DIANE Publishing. 1988. Health24. â€Å"What causes child abuse? † Retrieved October 28, 2007, from http://www. health24. com/child/Abuse/833-859,12694. asp Index, L. † Causes and Effects of Child Abuse – Some Contributing Factors to Child Abuse†. Retrieved October 28, 2007, from http://www. libraryindex. com/pages/1388/Causes-Effects-Child-Abuse-SOME-CONTRIBUTING-FACTORS-CHILD-ABUSE. html Justice, U. S. D. o. â€Å"Law Enforcement Response to Child Abuse: Portable Guides to Investigating Child Abuse†. NCJ. 2001. MedlinePlus. â€Å"Child Abuse†. Retrieved October 29, 2007, from http://www. nlm. nih. gov/medlineplus/childabuse. html#cat5. 2007. Neil Guterman, Y. L. † The Role of Fathers in Risk for Physical Child Abuse and Neglect: Possible Pathways and Unanswered Questions†. Child Maltreat, 10, 136. 2005. Network, P. C. â€Å"Intake / Investigation†. Retrieved October 29, 2007, from http://www. prairienet. org/dcfs-project/investigation/investigation-07. html. 2007. NY, P. C. A. â€Å"A Parents’ Guide to the New York State Child Protective System†. Retrieved October 29, 2007, from http://www. preventchildabuseny. org/cpsandcourts. shtml#cps Services, O. D. o. H. â€Å"340:75-3-8. 2. Protocol for investigating reports of abuse in child care centers or homes†. Retrieved October 30, 2007, from http://www. okdhs. org/library/policy/oac340/075/03/0008002. htm. 2006. How to cite Behavioral Sciences, Papers

Financial Accounting Impact on Decision Makers

Question: Discuss about the Financial Accounting for Impact on Decision Makers. Answer: Introduction: Management and financial accounting are both significant tools for an organization, though they serve different purposes. An organization utilizes accounting in determining operational plans in future, reviewing their past performance as well as checking their current business roles (Kaplan Atkinson, 2015). Financial and management accounting have diverse audiences as potential investors are not engaged in the daily operations of the company but they are usually concerned on their investments while managers require information faster in making their business decisions (Horngren et al., 2012). To be more specific, financial accounting is utilized in presenting overall financial health of the firm to different external stockholders. It usually present particular period of time enabling the audience in reviewing how the firm has performed. Management accounting on the other hand is utilized in making decisions regarding the daily operations of an organization. This is not based on past performance, but it is based on future and current trends. With these considerations creating the two roles; that is management accountant and financial accountant would be crucial for the company. This is based on the fact that the two distinct roles would help in ensuring smooth and financial health organization. Management accountant role would be crucial to the firm since it assist in managing accounting of the finance in an organization. The individual assigned the management accountant role is very knowledgeable on all accounting rules in particular organization. His or her responsibility would entail computing to preparation of the financial statements in an organization which would be passed on to the top management of a particular firm (Horngren et al., 2005). With all the skills and expertise the management accountant possesses, s/he would be in a position to making some wise decision for an organization to prosper as well as gaining maximum income. In addition, the role of management accountant would be very important for the organization since would also entails risk management, strategic management as well as performance management; hence, facilitating smooth operation of the organization. Further, management accountant role would also be crucial for the firm since the person opera ting under this role would have combined knowledge and skills of a manager and accountant enabling them to account for every activity and cost being spent in the firm (Anthony, Welsch Reece, 1985). Management accountant would also be in a position to account for the money generated in an organization properly, while advancing an organization towards better production for the bigger income. Furthermore, management accountant would also provide advices to the managers on handling financial projects properly, predicting consequences of any operation as well as in financial decision-making by an organization, making reports on rivals financial moves and making internal audits. On the other hand, financial accountant role would also be very important in the organization since it would enhance proper financial management. In essence, financial accountant performs numerous functions than the management accountant (Burns Vaivio, 2001). S/he works directly for different organizations, performing internal financial related roles. Financial accountant also prepares internal financial statements, actively contributes to personnels operations, strategic and financial plans as well as in performing management duties. In most scenarios, financial accountant would help in reviewing financial transactions records for proper account posting and for accuracy (Albrecht, Stice Stice, 2010). The financial accountant also reviews all the records and books in ensuring that they are accurately recorded and that they accurately reflects operating outcomes of an entity. S/he would help in organizing the organizations records and books in preparations of the annual external aud iting of the firm. After review of the firms records and books, financial accountant is responsible for provision of advice and feedback to the senior management, especially relating to liability position, revenue issues, asset quality as well as cash flow sufficiency (Meigs, Lam Mallouk, 2002). The financial accountant is also responsible for offering advices on the use and status of an organization resource, results of the projections in an organization plan, updates on budgets and latest financial news which could impact on the companys operations. Further, financial accountant would be responsible in providing tax advices to the management including recommending action plans which reduces tax liability, non-taxable asset swaps, tax differed investments as well as cash flow planning in order to enable the firm remain liquid at the tax paying or filling duties (Burns Vaivio, 2001). The financial accountant would also help in preparation of all the tax reports and forms or in reviewing work of the o thers in ensuring that all taxes are filed correctly and on time. Therefore, the two distinct roles would be of great help to the firm in ensuring smooth operations. These roles would help in improving on how the company files its taxes as well as how it manages its finances. They would also assist the companys management in ensuring accurate records and books are maintained and ensuring that there is no incorrect use of the companys resources by its employees. Five Likely Questions That the HR Manager Will Ask After Presenting a Briefing on the Two Positions After presentation of the above roles to the HR managers, I anticipate the HR manager to ask the following questions; First, I anticipate the HR manager to ask me some of the advantages of creating the two roles to the company Secondly, I anticipate the HR manager to ask me some of the major disadvantages of management and financial accountant to the organizations. Thirdly, I anticipate the HR manager to ask me about some of the key skills and professionalism individuals applying for these roles should hold. Fourth, I anticipate the HR manager to ask me the additional costs creation of the two roles would have on the organization Finally, I anticipate the HR manager to ask me how the salary of the two roles would be catered for by the firm. Product cost classification Total prime cost is usually the total amount of costs incurred during production of a specific product. In essence, prime cost is usually the manufactured products costs used in producing a specific product. It is the measure of how much of the total production costs an organization should incur in producing a given product. It calculates the direct labor and raw materials but it fails to factor in the indirect manufacturing expenses like gas utilized in delivering the product or cost of logo. It is used in measuring total cost of production inputs required in creating a specific output. Generally, prime cost is usually the sum of the direct costs required in producing a product. This comprises of direct labor, direct material as well as other direct costs. It is usually equal to direct material costs plus wages plus direct labor costs plus fringe benefits. Therefore, in this case, total prime cost is calculated as follows; Manufacturing overhead costs comprises of organizations factory operations. It comprises of cost incurred in an organization except costs of the direct labor and direct materials. In essence, manufacturing overhead costs are the indirect factory-related costs incurred when a particular products is being manufactured. Alongside with costs like direct labor and direct material, manufacturing overhead costs should be assigned to every unit produced so as costs of goods sold and inventories are reported and valued in accordance with GAAP. To be more specific, manufacturing overhead costs comprises of things such as electricity utilized in operating factory equipment, cost for factory personnel, factory supplies as well as depreciation of factory equipment. With these considerations, total manufacturing overhead is calculated as follows; Conversion costs Conversion costs are those costs used in converting unfinished goods to finished goods. In essence, conversion costs comprise of all indirect and direct production costs that are incurred on activities which covert the raw materials or the unfinished products to finished goods. Therefore, conversion costs comprises of two components; that is, manufacturing overhead costs as well as the direct labor costs. It is calculated by adding manufacturing overhead costs to direct labor costs. With these considerations, total conversion cost in this case is calculated as follows; Product cost is the cost utilized in creating a product. This includes direct material costs, direct labor costs as well as factory overheads. It can also be considered as the cost of labor needed in delivering services to the clients (Kimmel, Weygandt Kieso, 2010). In essence, product costs for the external reporting comprises of portion of an organization costs which do not differ with units produced. Such costs include labor costs, overhead costs as well as material costs. With these considerations, product costs in this case will be calculated as follows; ventory, expenses or the fixed assets (Porter Norton, 2012). It is more closely linked with passage of time as compared to transactional event. In essence, period costs are those cost which are not included in product costs and they are not part and parcel of the manufacturing process and thus are treated as expenses for period in which they are incurred. With these considerations, total period cost in this case is calculated as follows; Cost behavior Engineered variable costs are those costs that are directly linked with sales or production level in an organization (Libby, Libby Short, 2001). Further, discretionary fixed costs are those costs or expenditures for a fixed asset, which could be reduced or eliminated without having immediate effects on reported profitability of an organization (Horngren et al., 2002). On the other hand, committed fixed cost is usually an investment which an organization has already made and could not recover at all or obligations already made which an organization could not get out from such obligation. Costs Classification Of The Costs Reason For Specific Classification a. Cost of daily radio advertising on the local community radio station. discretionary fixed costs This is based on the fact that this cost could be reduced or eliminated without any immediate effects on organizations profitability. b. costs of the fabric used to make the T-shirts engineered variable costs This is because the cost differs or varies based on the output level. c. cost of the ink used in the designs engineered variable costs The reason behind this classification is that the cost differs or varies based on the output level. d. Salary of the managing director committed fixed costs The reason behind this classification is because the cost cannot be reduced or eliminated since it would impair operation of the organization. e. Wages of the production employees who sew and print the T-shirts Engineered variable costs This is based on the fact that the cost is directly linked with the number of T-shirts sewed and printed. f. Costs of movie tickets provided for the Employees of the month award each month Discretionary fixed costs This is based on the fact that this cost could be reduced or eliminated without any immediate effects on organizations profitability. g. Depreciation of the sewing machines, calculated on a units of production basis committed fixed costs This is based on the notion that depreciation is a cost that arises once the company starts its operations and therefore nothing much could be done in reducing such cost. h. Cost of electricity used in the factory building committed fixed costs This is committed fixed cost since the company cannot forego this costs no matter what without impairing its competence in meeting long-run objectives i. Rent of the building committed fixed costs This is because rent is a cost that must be paid by an organization to continue its operations in the building j. Wages of the staff who package the T-shirts. Engineered variable costs This is based on the fact that this cost is directly dependent on the number of T-shirts being packaged. k. Cost of sewing machine maintenance Committed fixed costs This is based on the fact that this cost could not be reduced or eliminated since it have to be there for normal operations of the company to be continue smoothly. l. Cost of the new advertising sign at the front of the factory. Discretionary fixed costs The reason behind this classification is that such a cost could be eliminated without causing any negative effect on the organizations profitability m. Cost of the company car used by the managing director Discretionary fixed costs The notion behind this is that this cost is set for a specific period by management during budgeting but can be eliminated completely without any affecting the companys operations. References Albrecht, W., Stice, E., Stice, J. (2010).Financial accounting. Cengage Learning. Anthony, R. N., Welsch, G. A., Reece, J. S. (1985).Fundamentals of management accounting. McGraw-Hill/Irwin. Burns, J., Vaivio, J. (2001). Management accounting change.Management accounting research,12(4), 389-402. Horngren, C. T., Bhimani, A., Srikant M.. Datar, Foster, G., Horngren, C. T. (2002).Management and cost accounting. Harlow: Financial Times/Prentice Hall. Horngren, C. T., Sundem, G. L., Stratton, W. O., Burgstahler, D., Schatzberg, J. 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