The Role Of The Amendments And The Bill Of Rights

Criminal Procedure Policy As the founding fathers of the United States began to build the governmental system of the new country they developed new procedures, and used established procedures they were familiar with from the United Kingdom. The Constitution and the Amendments are the basis for the criminal system in this country and the procedures for the courts and the law enforcement community. In this essay, the role of the amendments and the Bill of Rights will be examined as they relate to the court system and the criminal justice system as a whole. One of the significant amendments in criminal policy is the Fourth Amendment. The documents notable components are; the right to be free from unreasonable searches and seizures, and specific requirements to guide in warrant application. The policy requires that the warrants be supported by probable cause, it must be issued by a magistrate or judge, and specific as to what is to be searched and seized (Worrall, 2012). Under the Fourth Amendment the primary concern for police is securing a warrant to prevent unreasonable search and seizure. The police are required to have probable cause before petitioning for a search warrant. They must also provide detailed information about where they are searching including an address for the search (Worrall, 2012). They must also consider out buildings and vehicles that are owned by the suspect (Worrall, 2012). Another concern is detailed information about what is to be searched andShow MoreRelatedThe Bill Of Rights And The Amendment Of The Constitution962 Words   |  4 Pagesincluded the Bill of rights that provided us with Freedom (Schweikart, 2004). The bill of rights was established so each citizen is equally treated and allowed to share their idea and not be disgraced for it (Bodenhamer, 1993). The first ten amendments to the constitution of the United States established basic American civil liberties (Schweikart, 2004). The Bill of rights and the amendments of the con stitution were written about the same time by the same people. The Bill of Rights and amendments both focusedRead MoreBehnam Namdar. Professor Solheim, History 107 . Winter1593 Words   |  7 PagesThe Bill of Rights The Bill of Rights it’s made up from the first 10 amendments. Out of a total of 27 amendments, which the house approved 17 amendments and out of these, the senate approved 12 amendments and these amendments were send out to the states for approval at the end 10 amendments out of these 12 amendments were approved and they are now known as the Bill of Rights. The Bill of Rights indicates all the exact preventions on governmental power. The main point of a bill of rights wasRead MoreThe Fifth Amendment and The Bill of Rights654 Words   |  3 Pagesarea at the time of the murder, he or she has the right to remain silent in order to protect him or herself from self-incrimination, a clause in the Fifth Amendment. The Fifth Amendment upholds the rights of United States citizens against government prosecution. Introduced to the Bill of Rights in 1789, the Fifth Amendment is a noteworthy amendment both during the past and in today’s world. The Fifth Amendment, along with the rest of the Bill of Rights, was proposed by James Madison, providing a wayRead MoreDefining The Bill Of Rights1075 Words   |  5 PagesDefining the Bill of Rights and Amendments to the Constitution Originally the Constitutional framers did not include a list of specific liberties. These liberties later would become a Bill of Rights. Many of the founding fathers did not believe it was necessary to spell out these individual liberties because they felt that the U.S. Constitution already made it clear what the limits on the government’s powers were. Soon it would become more evident that the Constitution didn’t go far enough in addressingRead MoreThe Rights Of The Citizens Of A Country973 Words   |  4 PagesA bill of rights is essentially a list of the most important rights to the citizens of a country. It is also known as a declaration of rights, or in some countries it is a charter of rights. The main purpose is that it cannot be modified or repealed by a country’s legislature through normal precedent, thus it protects the rights of man against transgression from public officials and private citizens. All countries with legal and political systems have so me sort of legal protection system that protectsRead MoreThe Bill Of Rights Is Outdated1573 Words   |  7 PagesSome might say the Bill of Rights is outdated, since it was written back in 1789. I would like to show how it is as relevant today as when it was first penned. Some people believe the Bills of Rights are outdated and need to be modernized. Our Bill of Rights should not be altered and therefore should remain the same. These rights retain an important role in American society and outlines specific freedoms for all Americans. They are essential to preserving our individual rights while ensuring freedomRead MoreThe United States Bill Of Rights882 Words   |  4 PagesThe United States Bill of Rights was created in September 25, 1789 and ratified December 15, 1791. The Bill of Rights are the first ten amendments to the Constitution that were established to defend our rights as individuals and as American citizens. The Bill of Rights describes the rights of its people. The fi rst four articles of the amendments deal specifically with the balance of power between the federal government and state government. There were some people who opposed to the ConstitutionRead MoreThe Constitutional Framers Did Not Be A Bill Of Rights1065 Words   |  5 Pageswould become a Bill of Rights. Many of the founding fathers did not believe it was necessary to spell out these individual liberties because they felt that the U.S. Constitution already made it clear what the limits on the government’s powers were. Soon it would become more evident that the Constitution didn’t go far enough in addressing the issue of national power. As the ratification debates began, numerous issues arose. The framers realized the pressing need for a specific Bill of Rights. Thomas JeffersonRead MoreThe Contributions Of James Madison1383 Words   |  6 Pagesof government. The old style of government is known as the articles of confederation. In 1789, as a member of the House of Representatives, James Madison wants the government to be more clear and honest with its people and so he introduced the Bill of Rights. One of the founding fathers of the Constitution was James Madison. The Constitution means how something is organized. The U.S. Constitution organized the 13 states into a single national government. The constitution is the starting point ofRead MoreEssay on The Bill of Rights1379 Words   |  6 PagesThe Bill of Rights is a list of limitations on the power of the government. Firstly, the Bill of Rights is successful in assuring the adoption of the Constitution. Secondly, the Bill of Rights did not address every foreseeable situation. Thirdly, the Bill of Rights has assured the safety of the people of the nation. Successes, failures, and consequences are what made the Bill of Rights what they are today. Firstly, the Bill of Rights has guaranteed the adoption of the Constitution. James Madison

Essay about Analysis of Little Miss Sunshine - 4497 Words

Video Case Study: Olive Hoover Kim Preuit University of Southern California Olive Hoover is a seven year old that is afforded an opportunity to compete in the Little Miss Sunshine pageant by chance. Little Miss Sunshine is the story of a family who, in the face of many physical, emotional, and social obstacles, band together to support the dreams of Olive. The following discussion is a theoretical analysis of Olive Hoover applying concepts from four theories, and a critical analysis of each theory. Case Description Background The Hoover family is a blended lower-middle class family who resides in Albuquerque, New Mexico in a single family home. The matriarch of the family is Sheryl, whose occupation is the main source of income†¦show more content†¦Furthermore, repeated exposure to trauma can lead to a temporary symptom becoming more permanent (Hodas, 2006). Biological, psychological, and social development Olive has exemplary biological development. She is physically independent, and can run, jump, and balance well, shown through dance (Zastrow and Kirst-Ashman, 2010). Olive actively engages in play but also refines her motor skills by pushing a tire around. Olive has a plethora of dolls and toys in her room, and also has a variety of dress-up items, showcasing her strength in play. She is very independent emotionally, not reacting negatively to the criticisms of the audience during her routine (Zastrow and Kirst-Ashman, 2010). Olive is also self-sufficient. Olive’s social skills are becoming more profound as she orders her own meals at restaurants. Psychologically, Olive has a strong sense of attachment to her family. Olive has formed a strong emotional bond with all members of her extended family, even her stepbrother. When Olive’s brother realizes he is color blind, she provides powerful consolation to him. There are four qualities of attachment that the Hoover family exhibits; they spend a significant amount of time together, they are aware of Olive’s needs, they are committed and responsive to Olive, and they are available to her (Zastrow and Kirst-Ashman, 2010, p. 129). Olive’s parents encourage autonomous decisions, such as allowing her toShow MoreRelatedFilm Analysis Of Little Miss Sunshine1501 Words   |  7 Pages Little Miss Sunshine (2006), co-directed by Jonathan Dayton and Valerie Faris, follows a dysfunctional family on their journey to get their 7 year old daughter to the finals of a beauty pageant across the country in their VW bus. The film was nominated for 107 awards including the Academy Award for best picture and the Golden Globe for Best Comedy Motion Picture, and won 68 awards including the Academy Awards for Best Actor in a Supporting Role and Best Original Screenplay. This middle class familyRead MoreLittle Miss Sunshine Film Analysis1455 Words   |  6 Pagesanother.† This quote from Little Miss Sunshine depicts the exact meaning behind the movie.. In the movie, a dysfunctional family helps their daughter, who is not the stereotypical pageant girl, attend a beauty contest, although she was far from a beauty queen.   The movie used visual rhetoric to claim although society has a constant need for perfection and certain cultural stereotypes, it is our imperfections that make us perfect.   Ã‚  Ã‚   First and foremost, Little Miss Sunshine establishes ethos in itsRead MoreAnalysis Of The Movie Little Miss Sunshine 1560 Words   |  7 PagesIntroduction â€Å"Little Miss Sunshine† (2006) starts out with an individual scene of each character, Olive is watching Miss USA, the grandpa, Edwin, is doing drugs, the older brother, Dwayne, is working out, the father, Richard, is giving a motivational speech to very few viewers, the uncle, Frank is in a hospital room, and the mom, Sheryl, is frantically driving and smoking, trying to get somewhere in a hurry. The movie starts out with Sheryl picking up Frank from the hospital and welcoming him intoRead MoreLiterary Analysis : Little Miss Sunshine 2310 Words   |  10 Pagesa departure, journey and arrival. Along with the novel As I Lay Dying by William Faulkner, the film Little Miss Sunshine shares the same archetypal pattern. The film Little Miss Sunshine is an effective contemporary interpretation of an archetypal journey because of its events, characters and symbols that are similar to those in the novel As I Lay Dying. The motion picture Little Miss Sunshine is an effective contemporary integration of an archetypal journey because of its events. An archetypalRead MoreLittle Miss Sunshine Film Analysis Essay817 Words   |  4 PagesThe film Little Miss Sunshine, Directed by Jonathan Dayton and Valerie Farris, explores the lives of a regular American family and how they change their lives in front of us in the ‘Combie’ van on the road to the Little Miss Sunshine beauty pageant. The film examines the issues of winning and losing, and what it means to be a winner, throughout many sequences in the film as well as exploring the value of family. The directors and the cinematic team use an extreme range of camera techniques, costumingRead MorePsychosocial Development Case Study Analysis for the Movie Little Miss Sunshine1906 Words   |  8 PagesPsychosocial Development Case Study Analysis In Jonathan Dayton and Valerie Faris’ 2006 movie Little Miss Sunshine, they depict the tribulations of a dysfunctional family trying to get their daughter to a beauty pageant, while encompassing strong portrayals of common issues in the United States today. It communicates the individual’s struggle to be perfect, as well as the difficulties of the average middle class family in society. In this paper I will analyze three characters; Olive, Dwayne, andRead MoreLittle Miss Sunshine Essay957 Words   |  4 PagesFilm Analysis Paper A system is a set of interrelated parts. Systems theory assumes that a system must be understood as a whole, rather than in component parts. It is a way of looking at the world where all the objects are interrelated with one another. Many family systems are addressed in the movie Little Miss Sunshine. Wholeness is a system in which the individual parts of the system can not be isolated from one another in order to comprehend the system as a whole. An example would be if aRead MoreLittle Miss Sunshine : Vygotsky s Sociocultural Theory1885 Words   |  8 PagesNot long after aspiring beauty queen Olive Hoover learns that she has qualified for the Little Miss Sunshine beauty contest, her entire family takes the road in their Volkswagen camper to make the trip from Albuquerque to California. Her family, which includes her level-headed mother Sheryl, her goal-oriented father, Richard, Dwayne, her brother - who has taken a vow of silence until he can go to flying school, her grandpa and coach Edwin, and her suicidal uncle Frank, will do whatever it takes toRead MoreLiterary Analysis Of Hawthorne s The Old Town Of Salem My Night Essay1151 Words   |  5 PagesCherry 1 Source Text Excerpt Analysis This old town of Salem-my native place, though I have dwelt much away from it, both in boyhood and mature years-possesses, or did possess, a hold on my affections, the force of which I have never realized during my seasons of actual residence. (6) Hawthorne shows that although he has moved away, his New England â€Å"soul and spirt† remain in Salem and he is still drawn to Salem and still struggles with some of the Puritan values that were instilled in him. The figureRead MoreA Days Wait1658 Words   |  7 PagesA DAYS WAIT A brief Analysis The fateful misunderstanding Obviously there is an invisible wall between father and his son. They talk about two different things, the father about the disease and the son about his death but they do not know that they misunderstand each other. This fateful misunderstanding appears in different scenes where the father and son talk about it, meaning two different things. One example is when the father asks his son why he does not go to sleep. You don ´t have

Hamlet What If Free Essays

He would then later not have seen Aphelia being carried off into her grave. Here Hamlet fought with Alerts about how many crocodiles that they would eat to prove their love to Aphelia. Alerts would not have been back if Aphelia and Polonium had not died. We will write a custom essay sample on Hamlet: What If or any similar topic only for you Order Now This anger during this funeral lead This duel is an integral part of the play because of the very many events that occur in correlation to one another. Prior to the duel, Claudia and Alerts set up the several ways and backups for Hamlet to be killed. First they poisoned and sharpened the epee that Alerts would use. If Alerts did not strike Hamlet, they would use a poisoned chalice that Hamlet could drink from between rounds. During the duel, Hamlet wins the first two rounds (which does not matter), refusing the chalice twice. If he did not refuse, then Gertrude would have never drank from it, killing herself. A controversial topic is why she drank from it. Did she not know better? Was she suicidal? Did she do it to save Hamlet? Hamlet knew that Claudia was out to get him after his mother died to the poisoned chalice that was offered to him. In the third round, in the confusion of rage, he is poked by Alerts’ poisoned epee. â€Å"It is here, Hamlet. Hamlet, thou art slain; No medicine in the world can do thee good. In thee there is not half an hour of life. The treacherous instrument is in thy hand, Unabated and envenomed. The foul practice Hath turned itself on me. Lo, here I lie, Never to rise again. Thy mother’s poison’s. I can no more. The King, the King’s to blame. â€Å"Knowing the imminence of death, Hamlet then killed King Claudia of Denmark using he poisoned epee out of revenge for both of his parent’s. Alerts dies also from the poison-point. Hamlet is the last to die from the poison, in Hortatory arms, naming Fortifiers the new king of Denmark. This is the only way the duel scene could have played out, the only variables were Gertrude drinking the poison (and her knowledge of it) and Hamlet getting poked by Alerts’ poisoned point. If Gertrude DID know about the conspiracy to kill Hamlet, she could have been possible for to have thrown herself in front of Alerts’ point. Either way, she would not have gotten out alive. If here was no way for her to live, then Hamlet would have always killed Claudia. If Hamlet did not get poisoned, then he would have ruled Denmark. However, the â€Å"hero† living at the end of a tragedy is not characteristic of Shakespearean plays. Hamlet would have probably killed himself at the end, anyways, with his mother, lover, and still yet his father, dead. Shakespeare was well aware of how multiple outcomes could play out and probably made a hundred drafts of his play, trying to make it the most attention- grabbing possible. He, as proven, had most definitely succeeded in doing so. How to cite Hamlet: What If, Papers

Health and Social Care Issue

Question: Write an essay on Health and Social Care? Answer: Introduction: This assignment is based on the issue of Cancer in London region of United Kingdom. Cancer is a deadly disease of human body. The disease of cancer can spread from one small to the whole parts of the body of a human being. As per the definition of NHS or National Health Service of United Kingdom, cancer is a condition where cell of specific part grows in a body and reproduce without any control. There are 200 different types of cancer in the world. However, it has been calculated that over 2.5 million people of United Kingdom are affected by several types of Cancer. In London, four most common types of cancer are breast cancer, prostate cancer, and lung cancer and bowel cancer. Around one in four (25%) people in UK face disability or poor health after getting the treatment of cancer. However, the population of London is dependent on high lifestyle. The number of population in London is increasing day by day. London is the smallest contributor of the economic output of United Kingdom. However, the incidents of crime in London is very high than the other regions of UK. Most common cancers among men are prostate, lung, colorectal. The most cancers among women are breast, colorectal and lung cancers within the premise of London (Londoncancer.org, 2016). Evidence of epidemiology of the health issue: Most of the older people are affected by cancer in London. However, this disease can develop at any age of a human being. People who live in deprived areas can be affected by cancer. Smoking is a major factor of cancer in this region. The lifestyle affects everyone. In spite of lavish lifestyle, human being can be affected by several types of cancer. It has been discussed that nine among ten cancers are caused by external and environmental factors. External environmental factors are involved in drinking, smoking, air pollution and sun pollution in the London. However, lifestyle is one of the major factors that can affect people by cancer. A person can prevent cancer by cutting down the cigarettes (Cancer Research UK, 2015). It has been stated that the practice and behavior as well as lifestyle have affected many people. Cigarette smoking and excessive drinking can become the cause of cancer. Men and women both can be affected by cancer. Interest in cancer has grown during the last decade as infectious diseases have increasingly being controlled. The occurrence of cancer is increasing among the people in UK. Cancer is an accidental formation of tissue built in the same manner as any other part of an organism. Epidemiology is concerned with groups of people (Borak, 2012). These studies not only concern who have the disease but also those who have not. The epidemiologist is concerned with distribution of illness in the population. The occurrence of human cancer, noting differences between males and females, between people of different ages, between populations are studied (Boyle Leong, 2012). Epidemiology tries to answer why some people are at greater risk than others. Epidemiologists search for a relationship between two factors. The first called exposure refers to any factor that can affect an individual's health, such factors include environmental agents. The second factor is itself the disease. Carcinogenic compou nds have been identified in tobacco smoking by epidemiologists. Epidemiology is able to determine a cause and a means of prevention. Cancer, if detected in the early stages, is curable. However, if detected in the later stages is not curable. The doctors all over the world are in constant efforts to invent the relevant drugs for cancer. It has also been found that people residing in certain parts of the world are more prone to disease (Gration, 2014). There are many awareness programs to raise the level of consciousness among general people so that they do not commit mistakes in the future. London, the capital of UK, has witnessed rise in the level of cancer patients (Nhs.uk, 2016). In UK however, it has been found that the risk of cancer is most profound between the ages 30 to 50.This is the time when people are most prone to the disease. The probability of survival of this disease is small (Palmer, 2012). Medical care cannot be solely relied upon in case of cancer. Cancer epidemiology aims at early detection of the disease. If the disease is not detected early, it signifies disaster in terms of health of the respective individuals. Controlled experiments are carried out by individuals who help in prevention of the disease. The impact of epidemiology has been profound. Various causes and effects of cancer are studied by epidemiology. The levels of application of occupational epidemiology are surveillance to describe illness occurrence, generation and testing of a hypothesis and evaluation of an intervention. Cancer is such a disease that is feared by most people (Poole, 2014). Use of tobacco is being banned by most young people in UK. Epidemiology is such a pro cess which goes on to dominate the different aspects of persons health. The process always targets good health and cancer free world. Since the ultimate remedy of cancer has still not been discovered, efforts are being made to increase preventive measures. By increasing preventive measures, the sense of awareness had been increased among the people of UK which would lead to better life and health. Evidence of the Bio-Psycho-social factor that influence the health of the Cancer Patients in London The health is considered as the mental, physical, and social state. In defining health, Nakaya (2014) mentioned that the maintenance of the mental, social, and physical well-being is very much difficult. The study is reflecting the influence of the bio-psycho social factor on cancer patients in London. The health disease usually gives rise to the physiological stress of the human being (Step et al. 2013). It is to be noted the role of the hypothesized personality is much significant in determining the health of the cancer patients (Jones, 2012). The potential personality trait of the cancer patient usually deals with the psychological stress, which signifies the growth or the development of the disease. In the year of 1962, the first modern study survey has been conducted by Kissen and Eyesenck regarding the personality traits of the cancer patients (Cancerresearchuk.org, 2016). The report obtained from the conduction survey highlights that the patients who have been suffering from t he lung cancer are mainly extravagated rather than neurotic. In keeping concentration on such aspect, it has been seen that the risk of the cancer development is much higher on extraverts (Guzys Arnott, 2014). These people are at the risk of higher level, which seeks stimulations and usually suffers from stress. On the other hand, the decreasing standard of the neuroticism can increase the chances of the cancer development (Butow et al. 2012). The reason behind the increasing rate of the cancer disease is the patients usually tend to possess several emotional attributes, which eventually accumulate the emotional stress. The stressful emotion consumes the immunity factor and endocrine function of the patients body. It is to be indicated that the stress can cause an enormous number of health issues. However, the influence of the bio-psychological stress plays the most significant role in developing the cancer disease. In the year of 2007, the research survey conducted by the team of London Assembly Investigation group has informed that almost 280,000 people in UK are diagnosed with cancer each year. Most of the women of the population have been suffering from breast cancer in London (Mockford et al. 2012). The research programs have been conducted with the assimilations of clinical trials. Previously, cancer was considered as the cause of death, and the chances of survival from such disease were very less. However, the survival rates have become steady since past few years (Pintoà ¢Ã¢â€š ¬Ã‚ Gouveia et al. 2014). It is to be indicated that the relation between the psychological stress and cancer disease has been much in concern since past few decades. The psychological factors usually create t he significant in diversified patients (Puts et al. 2012). The significance of such influence is mainly affecting the age, social circumstances, personalities, factual ignorance, and other attributes of the patients (Step et al. 2013). The imagination that the patients usually get during the period leads them towards unpleasant zones (Mockford et al. 2012). It is evident that the term cancer is much terrifying for the human being, and many of the people consider the term as the death sentenced. However, in this revolutionized world, the imagination is quite illogical (Pintoà ¢Ã¢â€š ¬Ã‚ Gouveia et al. 2014). Those who have been suffering from such disease eventually start getting several mental blockages as soon as they are aware of their illness. Therefore, it is very much important to appoint the skilled physician who can anticipates and deals with such factors wisely. It has been seen that the common area and the age of the patients are the most important aspects considering the effects of psychological attributes. When the patient gets to know about their illness due to the cancer disease, the secrecy and low mentality take place within the mind of the patient (Jones, 2012). Moreover, when women become the victim of breasts cancer, they usually hide the illness due to shame. The psychological boundaries work here as the pullback, which creates the serious nature among the patients (Step et al. 2013). On the other aspect, age-related matters are considered as one of the major areas that are affected by the bio psycho social factors. The interaction between the health care professionals and the elderly patients is needed to be much in concern (Butow et al. 2012). It is to be indicated that the societal stigma can cripple the self-esteem of the elderly patients and brings changes in their behavior. Old people usually depend on the visual and aesthet ic markers (Puts et al. 2012). In most of the time, the old people get several health offenses like frailty, hearing acuity, vocal tremors, and poor eye sights. In such cases, the misinterpretation of their health condition can be embarrassing for both the patients and doctor. During the emergence of the misconceptions, the advice of the doctors is misinterpreted, as the family of the patients expects to be polite. However, the self-advocacy is one of the best solutions to avoid such misinterpretations. The cooperation with the health professionals can address the issue more accurately and accordingly can be resolved (Guzys Arnott, 2014). The abrupt imagination may occur during this period, but it can be dealt with the positive attitudes. Cancer is a disease, which can be diminished and the patients can live a long life. The conflicts of the psychological hazards can lead the patient towards more mental and physical traumatized situations (Nakaya, 2014). Therefore, it is very much important to consult the physicians who can wisely deal with the matter and inspire the patients for their speedy recovery. Evidence of current practices: Cancer is the biggest cause of death in London. It is recorded from the previous record that the number of people died in London every year because of cancer is about 280,000. The risk of occurring disease is mostly seen in the communities and the deprived families. The survival rate in the deprived families is lowest among the others. The amount of information required to be provided to the communities, families regarding cancer prevent, and treatment is not sufficient in London. The current treatment of cancer is very much difficult to identify, as it is different in various stages. However, there are several types of cancer in the world, and it cannot be told that which type of cancer will affect the people in which of the time. The process of the cancer diagnosis depends on the stage and type of cancer. Most of the cancers those are diagnose in London are takes place according to the symptom. The primary care is the most complex diagnosis process than others in the cancer treatment. Department of Healths Cancer Reform Strategy and Early Diagnosis Initiative take the interest in supporting several types of research, in the current years regarding the diagnosis of cancer in the previous stage. The Royal College of General Practitioners that provides the primary care for the cancer diagnosis conducts some programs. These programs become so much useful for the people of the lower community and the predicted families in case of getting the information diagnosis of cancer in a very primary care. General practitioners (GP) of London collect detail information from the cancer treatment regarding the ongoing care and the needed care in different hospitals. Among all of the information gathered by GP, one-fifth will get the special care from the specialists and the others information are regarding the late effects. The advices that are given by the professionals to the cancer patients in the primary stage are different from person to person. For example, 51% of advises given by the specialists results in side effects; philological symptoms have taken place to 56% of advice; and the lifestyle has been affected regarding 55% of help. There is very few (30%) number of information that concerning the finance and work of the people. GPs are mostly capable of providing the advice for changing and improving the lifestyle of the people and very less confidence in the case of providing advises regarding the work and financial activities of the people. There are several communities those are engaged in health care activities in London. These communities are such as health-care forums, service user networks, trained programs (Dudley Primary Care Trusts Expert Patients Program) and volunteering. The community engagement has been involved with the different evaluation of services. Different courses are provided by the Commonwealth involvement in the case of improving health care service in the country and reducing the effects of health issues. The information that is supplied by the Commonwealth relationship is different for the different level of cancer. The information that is provided to the people is about how they can plan their lifestyle. Some options and ideas are also given to them, and the feedback regarding the ideas is taken to provide the better process of training. The fund that is generated for the community and health care activities are by collecting money from the public and organizations. These methods will improve t he awareness of the London population regarding the events and symptoms of cancer and provide them the options for preventing the health issues. On the other hand, it can be stated that every government and non government organization should provide effective websites for the common mass. The website should contain proper information about the cancer. People can get adequate information about the cause and effect of cancer from the website. In the age of technology, one should utilize the effective sources of internet. Health Inequalities Intervention Tool present in London is responsible for reducing the inequalities in the country and provides all the information of cancer to the people for every status. This tool collects all the information of the population and the members present in their families, provide them the information about securing their health and prevent various diseases. Moreover, the moral and birth weight of all of the people are collected by the community and provide powerful medicines and required resources that may help them in the case of keeping them secure in the unhealthy environment. Regular treatments of cancer are also provided by the Health Inequalities Intervention Tool to the lower community people and take a good care of their health. Two cancer system such as London Cancer Alliance (LCA) and London Cancer (LC) are integrated into London and are responsible for providing efficient care to the cancer patient of the country. Both of these services together take the responsible for the London trust and the cancer services. It is also noticed that most of the patients in London are from the inadequate facility that the other patients of England. There are about 63 trusts in London and among all of the London trusts; performance of 10 of the trusts is lowest among all. The results had fallen to 20% of those ten trusts among all. Furthermore, it is also noticed that among the lowest 10, one is from the capital. On the other hand, the result that is collected from the Cancer Patient Experience Survey, states that according to the survey conducted from 97% of total respondents i.e. 71,793, 54% has reviewed the service as excellent, 34% has given right, and 34% has given well. Therefore, in all total it can be told that th e services provided by the communities and hospital present in London take a good care of all of the people in the country. Every organization should provide effective information about the characteristics and symptoms of cancer. Conclusion: From the above study, it can be concluded that cancer is a deadly disease. The effect of the illness is very terrible for a human being. The number of population is increasing day by day in London. With the growing population of London, the rate of cancer is also increasing. There are different factors those can affect the people of London to become a victim of cancer. Especially, the lifestyle has become the cause of cancer among men and women of London. Excessive rate of smoking and drinking have become the most significant reason for cancer. However, there are many initiatives from the side of government and nongovernment organization. Different types of websites have also been introduced to communicate with the people regarding the cause and effect of cancer. Various groups have also taken the initiative to talk with the people regarding cancer for providing the better condition of health and wellbeing of people. However, it has also been noticed that different communities are en gaged in the aspect of care among the population of London. It has been noticed that with the help of the various websites and information people can get adequate information about this deadly disease. References Al-Kaabi, R., Gamboa, A., Williams, D. Marcenes, W. (2015). Social inequalities in oral cancer literacy in an adult population in a multicultural deprived area of the UK. J Public Health, p.fdv116. Borak, J. (2012). A Biologic Approach to Environmental Assessment and Epidemiology. Journal Of Occupational And Environmental Medicine, 54(8), 1040-1041. Boyle, T., Leong, S. (2012). Comparing Ratings of Occupational Physical Activity. Epidemiology,23(6), 934-936. Butow, P. N., Phillips, F., Schweder, J., White, K., Underhill, C., Goldstein, D. (2012). Psychosocial well-being and supportive care needs of cancer patients living in urban and rural/regional areas: a systematic review.Supportive Care in Cancer, 20(1), 1-22. Cancer Research UK, (2015). Cancer incidence statistics. [online] Available at: https://www.cancerresearchuk.org/content/cancer-incidence-statistics#heading-Four [Accessed 3 Jan. 2016]. Cancer Research UK, (2015). Cancer Statistics for the UK. [online] Available at: https://www.cancerresearchuk.org/content/cancer-statistics-for-the-uk [Accessed 3 Jan. 2016]. Cancerresearchuk.org, (2016). [online] Available at: https://www.cancerresearchuk.org/prod_consump/groups/cr_common/@nre/@pol/documents/generalcontent/crukmig_1000ast-3300.pdf [Accessed 2 Jan. 2016]. Gration, J. (2014). Epidemiology and Disease Prevention: A Global Approach. Occupational Medicine,64(5), 396-396. Guzys, D., Arnott, N. (2014). The social model of health. An introduction to community and primary health care, 3-16. Jones, J. (2012). The relationship between the sense of community and health-related quality of life of female cancer survivors (Doctoral dissertation, University of Illinois at Urbana-Champaign). lifestyle, 9. (2016). 9 out of 10 cancers are due to lifestyle. [online] Gulfnews.com. Available at: https://gulfnews.com/life-style/general/9-out-of-10-cancers-are-due-to-lifestyle-1.1639655 [Accessed 3 Jan. 2016]. Londoncancer.org, (2016). 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Compare and Contrast of Biological, Psychological, and Social Perspectives of Human Sexuality

Understanding Human Sexuality from Biological, Psychological, and Social Perspectives The anthropological perspective of sexuality embraces psychological, biological, and social perspectives that are integrated into a holistic concept. In general, biological view relies on physiological perspective of sexual behavior, as well as on essentialist theory that makes sexuality an integral component that is necessary for human reproduction. From a psychological point of view, human sexuality is treated by individual motives that stand beyond sexual behavior.Advertising We will write a custom essay sample on Compare and Contrast of Biological, Psychological, and Social Perspectives of Human Sexuality specifically for you for only $16.05 $11/page Learn More Finally, the sociological tradition refers to the modern trends of perceiving human sexuality that attains importance to social rules, learning, and role-playing. In this respect, sociological perspective is considered the indicator of pattern for social interaction. To define the significance of anthropological studies, it should be stressed all perspectives are highly important for reflecting human sexuality. At the same time, each of the perspectives is introduced in various spheres of human activities. The main similarity of social, biological, and psychological perspectives representing human sexuality lies in its essential role of human health and welfare, although being established in different context. Specifically, all the dimensions define sexuality as an important condition for normal functioning and performance of human being. Although reproductive functions are regarded as purely biological, they are closely intertwined with social and psychological fulfillment in terms of the instincts that each individual possess. Biological, psychological, and social views could be evaluated from a cultural viewpoint. Specifically, the concept of reproduction, instinct and sexual pleasur es are considered differently in various cultures. For instance, attitude to human sexuality in Western and Eastern societies significantly differ, although biological importance remain the same. Finally, all the perspectives of human sexuality play a significant role in defining personality. From a theoretical perspective, many scientists insist on the role of sexuality in defining motives and roles that a person performs at both individual and collective levels. As an example, an outstanding psychologist Sigmund Freud place biological factors at the core of individual sexuality. Despite the common stances characterizing human sexuality, all the anthropological perspectives at issue. Specifically, biological context determines human sexuality from the physiological context, which represents a common stance for all people, as well as rules and cycles that both males and females take. Although it concerns a human, biological view on sexuality is simpler, as compared to social and psy chological perspectives. Psychological perspective touches on cognitive, behavioral, and emotional components of the concept. It does not only involve physiological perspective, but also introduces sexuality as the main component shaping personality. What is more important is that sexuality is often considered the basis of individual’s psychosexuality.Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Finally, unlike biological and psychological perspectives, social environment also affects people’s outlooks on their sexual identity. Specifically, social perspective has a potential impact on perceptions, stereotypes, and attitudes toward sexuality whereas psychological and biological perspective is determined more at an individual level. Therefore, the social environment is a complex set of values, norms, and virtues that change people’s outlook on roles and functions that sexuali ty performs in their lives In conclusion, biological, psychological, and social perspectives are important components shaping anthropological concept of sexuality. On the one hand, all the views on this concept are predetermined by their cultural, religious, and contextual importance. At the same time, all these dimensions differ much in terms of scale and direction of influence. One of the most important perspectives of considering sexuality refers to a sociological perspective that incorporates the rest two components and creates a complex synthesis developing personality. This essay on Compare and Contrast of Biological, Psychological, and Social Perspectives of Human Sexuality was written and submitted by user Ashton Hensley to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Relevant Cost for Decision Making Chapter 13 Essays

Relevant Cost for Decision Making Chapter 13 Essays Relevant Cost for Decision Making Chapter 13 Paper Relevant Cost for Decision Making Chapter 13 Paper Chapter 13 Relevant Costs for Decision Making Solutions to Questions 13-1A relevant cost is a cost that differs in total between the alternatives in a decision. 13-2An incremental cost (or benefit) is the change in cost (or benefit) that will result from some proposed action. An opportunity cost is the benefit that is lost or sacrificed when rejecting some course of action. A sunk cost is a cost that has already been incurred and that cannot be changed by any future decision. 13-3No. Variable costs are relevant costs only if they differ in total between the alternatives under consideration. 3-4No. Not all fixed costs are sunk- only those for which the cost has already been irrevocably incurred. A variable cost can be a sunk cost, if it has already been incurred. 13-5No. A variable cost is a cost that varies in total amount in direct proportion to changes in the level of activity. A differential cost is the difference in cost between two alternatives. If the level of activity is the s ame for the two alternatives, a variable cost will not be affected and it will be irrelevant. 13-6No. Only those future costs that differ between the alternatives under consideration are relevant. 3-7Only those costs that would be avoided as a result of dropping the product line are relevant in the decision. Costs that will not differ regardless of whether the product line is retained or discontinued are irrelevant. 13-8Not necessarily. An apparent loss may be the result of allocated common costs or of sunk costs that cannot be avoided if the product line is dropped. A product line should be discontinued only if the contribution margin that will be lost as a result of dropping the line is less than the fixed costs that would be avoided. Even in that situation the product line may be retained if its presence promotes the sale of other products. 13-9Allocations of common fixed costs can make a product line (or other segment) appear to be unprofitable, whereas in fact it may be profitable. 13-10If a company decides to make a part internally rather than to buy it from an outside supplier, then a portion of the company’s facilities have to be used to make the part. The company’s opportunity cost is measured by the benefits that could be derived from the best alternative use of the facilities. 3-11Any resource that is required to make products and get them into the hands of customers could be a constraint. Some examples are machine time, direct labor time, floor space, raw materials, investment capital, supervisory time, and storage space. While not covered in the text, constraints can also be intangible and often take the form of a formal or informal policy that prevents the organization from furthering its goals. 13-12Assuming that fixed costs are not affected, profits are maximized when the total contribution margin is maximized. A company can maximize its contribution margin by focusing on the products with the greatest amount of contribution margin per unit of the constrained resource. 13-13Joint products are two or more products that are produced from a common input. Joint costs are the costs that are incurred up to the split-off point. The split-off point is the point in the manufacturing process where joint products can be recognized as individual products. 13-14Joint costs should not be allocated among joint products. If joint costs are allocated among the joint products, then managers may think they are avoidable costs of the end products. However, the joint costs will continue to be incurred as long as the process is run regardless of what is done with one of the end products. Thus, when making decisions about the end products, the joint costs are not avoidable and are irrelevant. 13-15As long as the incremental revenue from further processing exceeds the incremental costs of further processing, the product should be processed further. 3-16Most costs of a flight are either sunk costs, or costs that do not depend on the number of passengers on the flight. Depreciation of the aircraft, salaries of personnel on the ground and in the air, and fuel costs, for example, are the same whether the flight is full or almost empty. Therefore, adding more passengers at reduced fares at certain times of the week when seats would otherwise be empty does little to increase the total costs of making the flight, b ut can do much to increase the total contribution and total profit. Exercise 13-1 (15 minutes) | |Case 1 | |Case 2 | | |Item |Relevant |Not Relevant | |Relevant |Not Relevant | |a. |Sales revenue |X | | | |X | |b. |Direct materials |X | | |X | | |c. Direct labor |X | | | |X | |d. |Variable manufacturing overhead |X | | | |X | |e. |Depreciation- Model B100 machine | |X | | |X | |f. |Book value- Model B100 machine | |X | | |X | |g. Disposal value- Model B100 machine | |X | |X | | |h. |Market value- Model B300 machine (cost) |X | | |X | | |i. |Fixed manufacturing overhead | |X | | |X | |j. |Variable selling expense |X | | | |X | |k. Fixed selling expense |X | | | |X | |l. |General administrative overhead |X | | | |X | Exercise 13-2 (30 minutes) 1. No, production and sale of the racing bikes should not be discontinued. If the racing bikes were discontinued, then the net operating income for the company as a whole would decrease by $11,000 each quarter: Lost contribution margin | |$(2 7,000) | |Fixed costs that can be avoided: | | | |Advertising, traceable |$ 6,000 | | |Salary of the product line manager |  10,000 |  Ã‚  Ã‚  16,000 | |Decrease in net operating income for the company as a whole | |$(11,000) | The depreciation of the special equipment is a sunk cost and is not relevant to the decision. The common costs are allocated and will continue regardless of whether or not the racing bikes are discontinued; thus, they are not relevant to the decision. Alternative Solution: |Current Total |Total If Racing Bikes|Difference: Net | | | |Are Dropped |Operating Income | | | | |Increase or (Decrease) | |Sales |$300,000 |$240,000 |$(60,000) | |Less variable expenses |  120,000 |  Ã‚  Ã‚  87,000 |  Ã‚  33,000 | |Contribution margin |  180,000 |  153,000 |  (27,000) | |Less fixed expenses: | | | | |Advertising, traceable |30,000 |24,000 |6,000 | |Depreciation on special |23,000 |23,000 |0 | |equipment* | | | | |Salaries of product managers |35,000 |25,000 |10,000 | |Common allocated costs |  Ã‚  Ã‚  60,000 |  Ã‚  60,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 | |Total fixed expenses |  148,000 |  132,000 |  Ã‚  Ã‚  16,000 | |Net operating income |$  32,000 |$  21,000 |$ (11,000) | *Includes pro-rated loss on the special equipment if it is disposed of. Exercise 13-2 (continued) 2. The segmented report can be improved by eliminating the allocation of the common fixed expenses. Following the format introduced in Chapter 12 for a segmented income statement, a better report would be: | | |Total |Dirt Bikes |Mountain Bikes |Racing Bikes | | |Sales $300,000 |$90,000 |$150,000 |$60,000 | | |Less variable manufacturing and selling expenses |  120,000 |  27,000 |  Ã‚  Ã‚  60,000 |  Ã‚  33,000 | | |Contribution margin |  180,000 |  63,000 |  Ã‚  Ã‚  90,000 |  Ã‚  27,000 | | |Less traceable fixed expenses: | | | | | | |Advertising |30,000 |10,000 |14,000 |6,000 | | |Depreciation of special equipment |23,000 |6,000 |9,000 |8,000 | | |Salaries of the product line managers |  Ã‚  Ã‚  35,000 |  12,000 |  Ã‚  Ã‚  13,000 |  Ã‚  10,000 | | |Total traceable fixed |  Ã‚  Ã‚  88,000 |  28,000 |  Ã‚  Ã‚  36,000 |  Ã‚  24, 000 | | |expenses | | | | | | |Product line segment margin |92,000 |$35,000 |$ 54,000 |$? 3,000 | | |Less common fixed expenses |  Ã‚  Ã‚  60,000 | | | | | |Net operating income |$? 32,000 | | | | Exercise 13-3 (30 minutes) | 1. |Per Unit Differential | |15,000 units | | | |Costs | | | | | |Make |Buy | |Make |Buy | | |Cost of purchasing | |$35 | | |$525,000 | | |Direct materials |$14 | | |$210,000 | | | |Direct labor |10 | | |150,000 | | | Variable manufacturing overhead |3 | | |45,000 | | | |Fixed manufacturing overhead, traceable1 |2 | | |30,000 | | | |Fixed manufacturing overhead, common |  Ã‚  Ã‚  Ã‚  Ã‚   |  Ã‚  Ã‚  Ã‚  Ã‚   | |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | |Total costs |$29 |$35 | |$435,000 |$525,000 | | |Difference in favor of continuing to make the carburetors | |$6 | | | |$90,000 | | |1 |Only the supervisory salaries can be avoided if the carburetors are purchased. The remaining book value of the special | | |equipment is a sunk cost; hence, the $4 per unit depreciation expense is not relevant to this decision. Based on these data, | | |the company should reject the offer and should continue to produce the carburetors internally. | | 2. |Make |Buy | | |Cost of purchasing (part 1) | |$525,000 | | |Cost of making (part 1) |$435,000 | | | |Opportunity cost- segment margin foregone on a potential new product line |  150,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | |Total cost |$585,000 |$525,000 | | |Difference in favor of purchasing from the outside supplier | |$60,000 | | Thus, the company should accept the offer and purchase the carburetors from the outside supplier. Exercise 13-4 (15 minutes) Only the incremental costs and benefits are relevant. In particular, only the variable manufacturing overhead and the cost of the special tool are relevant overhead costs in this situation. The other manufacturing overhead costs are fixed and are not affected by the decision. | |Per Unit |Total | | | |for 20 | | | |Bracelets | |Incremental revenue |$169. 95 |$3,399. 0 | |Incremental costs: | | | |Variable costs: | | | |Direct materials |$  84. 00 |1,680. 00 | |Direct labor |45. 00 |900. 00 | |Variable manufacturing overhead |4. 00 |80. 00 | |Special filigree | 2. 00 | 40. 00 | |Total variable cost |$135. 00 |2,700. 0 | |Fixed costs: | | | |Purchase of special tool | | 250. 00 | |Total incremental cost | | 2,950. 00 | |Incremental net operating income | |$ 449. 00 | Even though the price for the special order is below the companys regular price for such an item, the special order would add to the companys net operating income and should be accepted. This conclusion would not necessarily follow if the special order affected the regula r selling price of bracelets or if it required the use of a constrained resource. Exercise 13-5 (30 minutes) | 1. | |A |B |C | | |(1) |Contribution margin per unit |$54 |$108 |$60 | | |(2) |Direct material cost per unit |$24 |$72 |$32 | | |(3) |Direct material cost per pound |$8 |$8 |$8 | | |(4) |Pounds of material required per unit (2) ? (3) |3 |9 |4 | | |(5) |Contribution margin per pound (1) ? 4) |$18 |$12 |$15 | 2. The company should concentrate its available material on product A: | |A |B |C | |Contribution margin per pound (above) |$ 18 |$ 12 |$ 15 | |Pounds of material available |? 5,000 |? 5,000 |? 5,000 | |Total contribution margin |$90,000 |$60,000 |$75,000 | Although product A has the lowest contribution margin per unit and the second lowest contribution margin ratio, it is preferred over the other two products since it has the greatest amount of contribution margin per pound of material, and material is the company’s constrained resource. 3. The price Barlow Company would be willing to pay per pound for additional raw materials depends on how the materials would be used. If there are unfilled orders for all of the products, Barlow would presumably use the additional raw materials to make more of product A. Each pound of raw materials used in product A generates $18 of contribution margin over and above the usual cost of raw materials. Therefore, Barlow should be willing to pay up to $26 per pound ($8 usual price plus $18 contribution margin per pound) for the additional raw material, but would of course prefer to pay far less. The upper limit of $26 per pound to manufacture more product A signals to managers how valuable additional raw materials are to the company. If all of the orders for product A have been filled, Barlow Company would then use additional raw materials to manufacture product C. The company should be willing to pay up to $23 per pound ($8 usual price plus $15 contribution margin per pound) for the additional raw materials to manufacture more product C, and up to $20 per pound ($8 usual price plus $12 contribution margin per pound) to manufacture more product B if all of the orders for product C have been filled as well. Exercise 13-6 (10 minutes) |A |B |C | |Selling price after further processing |$20 |$13 |$32 | |Selling price at the split-off point |  16 |  Ã‚  8 |  25 | |Incremental reve nue per pound or gallon |$  4 |$  5 |$  7 | |Total quarterly output in pounds or gallons |? 15,000 |? 20,000 |? 4,000 | |Total incremental revenue |$60,000 |$100,000 |$28,000 | |Total incremental processing costs |  63,000 |  Ã‚  80,000 |  36,000 | |Total incremental profit or loss |$(3,000) |$  20,000 |$(8,000) | Therefore, only product B should be processed further. Exercise 13-7 (30 minutes) 1. The relevant costs of a hunting trip would be: |Travel expense (100 miles @ $0. 21 per mile) |$21 | | |Shotgun shells |20 | | |One bottle of whiskey |  15 | | |Total |$56 | This answer assumes that Bill would not be drinking the bottle of whiskey anyway. It also assumes that the resale values of the camper, pickup truck, and boat are not affected by taking one more hunting trip. The money lost in the poker game is not relevant because Bill would have played poker even if he did not go hunting. He plays poker every weekend. The other costs are sunk at the point at which the decision is made to go on another hunting trip. 2. If Bill gets lucky and bags another two ducks, all of his costs are likely to be about the same as they were on his last trip. Therefore, it really doesn’t cost him anything to shoot the last two ducks- except possibly the costs for extra shotgun shells. The costs are really incurred in order to be able to hunt ducks and would be the same whether one, two, three, or a dozen ducks were actually shot. All of the costs, with the possible exception of the costs of the shotgun shells, are basically fixed with respect to how many ducks are actually bagged during any one hunting trip. 3. In a decision of whether to give up hunting entirely, more of the costs listed by John are relevant. If Bill did not hunt, he would not need to pay for: gas, oil, and tires; shotgun shells; the hunting license; and the whiskey. In addition, he would be able to sell his camper, equipment, boat, and possibly pickup truck, the proceeds of which would be considered relevant in this decision. The original costs of these items are not relevant, but their resale values are relevant. Exercise 13-7 (continued) These three requirements illustrate the slippery nature of costs. A cost that is relevant in one situation can be irrelevant in the next. None of the costs- except possibly the cost of the shotgun shells- are relevant when we compute the cost of bagging a particular duck; some of them are relevant when we compute the cost of a hunting trip; and more of them are relevant when we consider the possibility of giving up hunting. Exercise 13-8 (10 minutes) |Contribution margin lost if the Linen Department is dropped: | | |Lost from the Linen Department |$600,000 | |Lost from the Hardware Department (10% ? 2,100,000) |  210,000 | |Total lost contribution margin |810,000 | |Less fixed costs that can be avoided ($800,000 – $340,000) |  460,000 | |Decrease in profits for the company as a whole |$350,000 | Exercise 13-9 (15 minutes) The target production level is 40,000 starters per period, as shown by the relations between per-unit and total fixed costs. | | |â€Å"Cost† Per |Differential Costs | | | | |Unit |Make |Buy |Explanation | | |Direct materials |$3. 10 |$3. 0 | |Can be avoided by buying | | |Direct labor |2. 70 |2. 70 | |Can be avoided by buying | | |Variable manufacturing overhead |0. 60 |0. 60 | |Can be avoided by buying | | |Supervision |1. 50 |1. 50 | |Can be avoided by buying | | |Depreciation |1. 00 |- | |Sunk Cost | | |Rent |0. 0 |- | |Allocated Cost | | |Outside purchase price |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   |$8. 40 | | | |Total cost |$9. 20 |$7. 90 |$8. 40 | | The company should make the starters, rather than continuing to buy from the outside supplier. Making the starters will result in a $0. 50 per starter cost savings, or a total savings of $20,000 per period: $0. 50 per starter ? 40,000 starters = $20,000 Exercise 13-10 (15 minutes) 1. Annual profits will be increased by $39,000: |Per Unit |15,000 Units | |Incremental sales |$14. 00 |$210,000 | |Incremental costs: | | | |Direct materials |5. 10 |76,500 | |Direct labor |3. 80 |57,000 | |Variable manufacturing ov erhead |1. 0 |15,000 | |Variable selling and administrative |  Ã‚  Ã‚  1. 50 |  Ã‚  Ã‚  22,500 | |Total incremental costs |  11. 40 |  171,000 | |Incremental profits |$? 2. 60 |$? 39,000 | The fixed costs are not relevant to the decision, since they will be incurred regardless of whether the special order is accepted or rejected. 2. The relevant cost is $1. 50 (the variable selling and administrative expenses). All other variable costs are sunk, since the units have already been produced. The fixed costs would not be relevant, since they will not change in total as a consequence of the price charged for the left-over units. Exercise 13-11 (15 minutes) The company should accept orders first for C, second for A, and third for B. The computations are: | | |A |B |C | |(1) |Direct materials required per unit |$24 |$15 |$9 | |(2) |Cost per pound |$3 |$3 |$3 | |(3) |Pounds required per unit (1) ? 2) |8 |5 |3 | |(4) |Contribution margin per unit |$32 |$14 |$21 | |(5) |Contribution margin per pound of materials used (4) ? (3) |$4. 00 |$2. 80 |$7. 00 | Since C uses the least amount of material per unit of the three products, and since it is the most profitable of the three in terms of its use of materials, some students will immediately assume that this is an infallible relationship. That is, they will assume that the way to spot the most profitable product is to find the one using the least amount of the constrained resource. The way to dispel this notion is to point out that product A uses more material (the constrained resource) than does product B, but yet it is preferred over product B. The key factor is not how much of a constrained resource a product uses, but rather how much contribution margin the product generates per unit of the constrained resource. Exercise 13-12 (10 minutes) |Sales value if processed further |$84,000 | |(7,000 units ? $12 per unit) | | |Sales value at the split-off point |  63,000 | |(7,000 units ? 9 per unit) | | |Incremental revenue |21,000 | |Less cost of processing further |  Ã‚  9,500 | |Net advantage of processing further |$11,500 | Exercise 13-13 (20 minutes) | 1. |Fixed cost per mile ($5,000* ? 50,000 miles) |$0. 10 | | |Variable cost per mile |  0. 7 | | |Average cost per mile |$0. 17 | | |* |Insurance |$1,600 | | | |Licenses |250 | | | |Taxes |150 | | | |Garage rent |1,200 | | | |Depreciation |  1,800 | | | |Total |$5,000 | This answer assumes the resal e value of the truck does not decline because of the wear and tear that comes with use. 2. The insurance, the licenses, and the variable costs (gasoline, oil, tires, and repairs) would all be relevant to the decision, since these costs are avoidable by not using the truck. (However, the owner of the garage might insist that the truck be insured and licensed if it is left in the garage. In that case, the insurance and licensing costs would not be relevant since they would be incurred regardless of the decision. ) The taxes would not be relevant, since they must be paid regardless of use; the garage rent would not be relevant, since it must be paid to park the truck; and the depreciation would not be relevant, since it is a sunk cost. However, any decrease in the resale value of the truck due to its use would be relevant. 3. Only the variable costs of $0. 07 would be relevant, since they are the only costs that can be avoided by having the delivery done commercially. 4. In this case, only the fixed costs associated with the second truck would be relevant. The variable costs would not be relevant, since they would not differ between having one or two trucks. (Students are inclined to think that variable costs are always relevant in decision-making, and to think that fixed costs are always irrelevant. This requirement helps to dispel that notion. ) Exercise 13-14 (30 minutes) No, the bilge pump product line should not be discontinued. The computations are: Contribution margin lost if the line is dropped | |â‚ ¬(460,000) | |Fixed costs that can be avoided: | | | |Advertising |â‚ ¬270,000 | | |Salary of the product line manager |32,000 | | |Insurance on inventories |  Ã‚  Ã‚  Ã‚  Ã‚  8,000 |  Ã‚  Ã‚  310, 000 | |Net disadvantage of dropping the line | |â‚ ¬(150,000) | The same solution can be obtained by preparing comparative income statements: | |Keep Product Line |Drop Product Line |Difference: Net | | | | |Operating Income | | | |Increase or (Decrease) | |Sales |â‚ ¬850,000 |â‚ ¬Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |â‚ ¬(850,000) | |Less variable expenses: | | | | |Variable manufacturing expenses |330,000 |0 |330,000 | |Sales commissions |42,000 |0 |42,000 | |Shipping |  Ã‚  Ã‚  Ã‚  18,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  Ã‚  Ã‚  18,000 | |Total variable expenses |  Ã‚  390,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  390,000 | |Contribution margin |  Ã‚  460,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  (460,000) | |Less fixed expenses: | | | | |Advertising |270,000 |0 |270,000 | |Depreciation of equipment |80,000 |80,000 |0 | |General factory overhead |105,000 |105,000 |0 | |Salary of product line manager |32,000 |0 |32,000 | |Insurance on inventories |8,000 |0 |8,000 | |Purchasing department expenses |  Ã‚  Ã‚  Ã‚  45,000 |  Ã‚  Ã‚  Ã‚  Ã‚  45,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 | |Total fixed expenses |  Ã‚  540,000 |  Ã‚  Ã‚  230,000 |  Ã‚  Ã‚  310,000 | |Net operating loss |â‚ ¬Ã‚  (80,000) |â‚ ¬(230,000) |â‚ ¬(150,000) | Exercise 13-15 (20 minutes) The costs that are relevant in a make-or-buy decision are those costs that can be avoided as a result of purchasing from the outside. The analysis for this exercise is: |Per Unit | |30,000 Units | | |Differential Costs | | | | |Make | |Buy | |Make | |Buy | |Cost of purchasing | | |$21. 00 | | | |$630,000 | |Cost of making: | | | | | | | | |Direct materials |$? 3. 60 | | | |$108,000 | | | |Direct labor |10. 00 | | | |300,000 | | | |Variable overhead |2. 0 | | | |72,000 | | | |Fixed overhead |  Ã‚  Ã‚  3. 00 |* |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |  Ã‚  Ã‚  90,000 | |     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |Total cost |$19. 00 | |$21. 00 | |$570,000 | |$630,000 | |* |The remaining $6 of fixed overhead cost would not be relevant, since it will continue regardless of whether the company | | |makes or buys the parts. | The $80,000 rental value of the space being used to produce part S-6 represents an opportunity cost of continuing to produce the part internally. Thus, the completed analysis would be: |Make |Buy | |Total cost, as above |$570,000 |$630,000 | |Rental value of the space (opportunity cost) |  Ã‚  Ã‚  80,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |Total cost, including opportunity cost |$650,000 |$630,000 | |Net advantage in favor of buying | |$20,000 | | Problem 13-16 (30 minutes) | 1. Contribution margin lost if the flight is | |$(12,950) | | |discontinued | | | | |Flight costs that can be avoided if the flight is discontinued: | | | | |Flight promotion |$  Ã‚  750 | | | |Fuel for aircraft |5,800 | | | |L iability insurance (1/3 ? $4,200) |1,400 | | | |Salaries, flight assistants |1,500 | | | |Overnight costs for flight crew and assistants |  Ã‚  Ã‚  Ã‚  300 |  Ã‚  Ã‚  Ã‚  9,750 | | |Net decrease in profits if the flight is discontinued | |$? 3,200) | The following costs are not relevant to the decision: |Cost | |Reason | | | | | |Salaries, flight crew | |Fixed annual salaries, which will not change. | | | | | |Depreciation of aircraft | |Sunk cost. | | | | |Liability insurance (two-thirds) | |Two-thirds of the liability insurance is unaffected by this | | | |decision. | | | | | |Baggage loading and flight preparation | |This is an allocated cost that will continue even if the flight is | | | |discontinued. | Problem 13-16 (continued) Alternative Solution: |Keep the Flight |Drop the Flight |Difference: Net | | | | |Operating Income | | | | |Increase or (Decrease) | |Ticket revenue |$14,000 |$  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |$(14,000) | |Less variable expenses |  Ã‚  Ã‚  1,050 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  Ã‚  Ã‚  1,050 | |Contribution margin |  12,950 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  (12,950) | |Less flight expenses: | | | | |Salaries, flight crew |1,800 |1,800 |0 | |Flight promotion |750 |0 |750 | |Depreciation of aircraft |1,550 |1,550 |0 | |Fuel for aircraft |5,800 0 |5,800 | |Liability insurance |4,200 |2,800 |1,400 | |Salaries, flight assistants |1,500 |0 |1,500 | |Baggage loading and flight preparation |1,700 |1,700 |0 | |Overnight costs for flight crew and |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  300 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  300 | |assistants at destination | | | | |Total flight expenses |  Ã‚  17,600 |  Ã‚  Ã‚  Ã‚  7,850 |  Ã‚  Ã‚  Ã‚  9,750 | |Net operating loss |$ (4,650) |$ (7,850) |$  Ã‚  (3,200) | 2. The goal of increasing the seat occupancy could be obtained by eliminating flights with a lower-than-average seat occupancy. By eliminating these flights and keeping the flights with a hig her average seat occupancy, the overall average seat occupancy for the company as a whole would be improved. This could reduce profits, however, in at least two ways. First, the flights that are eliminated could have contribution margins that exceed their avoidable costs (such as in the case of flight 482 in part 1). If so, then eliminating these flights would reduce the company’s total contribution margin more than it would reduce total costs, and profits would decline. Second, these flights might be acting as â€Å"feeder† flights, bringing passengers to cities where connections to more profitable flights are made. Problem 13-17 (15 minutes) 1. | |Per 16-Ounce T-Bone | |Revenue from further processing: | | |Sales price of one filet mignon (6 ounces ? $4. 00 per pound ? 6 ounces per pound) |$1. 50 | |Sales price of one New York cut (8 ounces ? $2. 80 per pound ? 16 ounces per pound) |  1. 40 | |Total revenue from further processing |2. 90 | |Less sales revenue from one T-bone steak |  2. 25 | |Incremental revenue from further processing |0. 65 | |Less cost of further processing |  0. 5 | |Profit per pound from further proce ssing |$0. 40 | 2. The T-bone steaks should be processed further into the filet mignon and the New York cut. This will yield $0. 40 per pound in added profit for the company. The $0. 45 â€Å"profit† per pound shown in the text is not relevant to the decision, since it contains allocated joint costs. The company will incur the joint costs regardless of whether the T-bone steaks are sold outright or processed further; thus, this cost should be ignored in the decision. Problem 13-18 (60 minutes) 1. The simplest approach to the solution is: Gross margin lost if the store is closed | | |$(316,800) | |Costs that can be avoided: | | | | |Sales salaries |$70,000 | | | |Direct advertising |51,000 | | | |Store rent |85,000 | | | |Delivery salaries |4,000 | | | |Store management salaries |9,000 | | | |($21,000 – $12,000) | | | | Salary of new manager |11,000 | | | |General office compensation |6,000 | | | |Insurance on inventories ($7,500 ? 2/3) |5,000 | | | |Utilities |31 ,000 | | | |Employment taxes |  15,000 |* |  Ã‚  Ã‚  287,000 | |Decrease in company profits if the North Store is closed | | |$  (29,800) | *Salaries avoided by closing the store: | | | Sales salaries |$70,000 | | Delivery salaries |4,000 | | Store management salaries |9,000 | | Salary of new manager |11,000 | | General office compensation |  Ã‚  Ã‚  6,000 | | Total avoided |100,000 | | Employment tax rate | 5% | | Employment taxes avoided |$15,000 | Problem 13-18 (continued) Alternative Solution: | |North Store Kept |North Store Closed |Difference: Net | | |Open | |Operating Income | | | | |Increase or (Decrease) | |Sales |$720,000 |$? 0 |$(720,000) | | |Less cost of goods sold   403,200 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  Ã‚  Ã‚  403,200 | | |Gross margin |  316,800 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 |  (316,800) | | |Operating expenses: | | | | | |Selling expenses: | | | | | |Sales salaries |70,000 |0 |70,000 | | |Direct advertising |51,000 |0 |51,000 | | |General advertising |10,800 |10,800 |0 | | |Store rent |85,000 |0 |85,000 | | |Depreciation of store fixtures |4,600 |4,600 |0 | | |Delivery salaries |7,000 |3,000 |4,000 | | |Depreciation of delivery equipment |  Ã‚  Ã‚  Ã‚  3,000 |  Ã‚  Ã‚  Ã‚  3,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 | | |Total selling expenses |  231,400 |  Ã‚  21,400 |  210,000 | | |Administrative expenses: | | | | | |Store management salaries |21,000 |12,000 |9,000 | | |Salary of new manager |11,000 |0 |11,000 | | |General office compensation |12,000 |6,000 |6,000 | | |Insurance on fixtures and |7,500 |2,500 |5,000 | | |inventory | | | | | |Utilities |31,000 |0 |31,000 | | |Employment taxes |18,150 |3,150 |15,000 |* | General office- other |  Ã‚  Ã‚  18,000 |  Ã‚  18,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  0 | | |Total administrative expenses |  118,650 |  Ã‚  41,650 |  Ã‚  Ã‚  Ã‚  77,000 | | |Total operating expenses |  350,050 |  Ã‚  63,050 |  Ã‚  287,000 | | |Net operating income (loss) |$(33,250) |$(63,050) |$  (29,800) | | *See the computation on the prior page. Problem 13-18 (continued) 2. Based on the data in (1), the North Store should not be closed. If the store is closed, then the company’s overall net operating income will decrease by $29,800 per quarter. If the store space cannot be subleased or the lease broken without penalty, a decision to close the store would cause an even greater decline in the company’s overall net income. If the $85,000 rent cannot be avoided and the North Store is closed, the company’s overall net operating income would be reduced by $114,800 per quarter ($29,800 + $85,000). 3. Under these circumstances, the North Store should be closed. The computations are as follows: |Gross margin lost if the North Store is closed (part 1) |$(316,800) | |Gross margin gained from the East Store: $720,000 ? 1/4 = $180,000; $180,000 ? 5%* = $81,000 |  Ã‚  Ã‚  Ã‚  81,000 | |Net operating loss in gross margin |(235,800) | |Less costs that can be avoided if the North Store is closed (part 1) |  Ã‚  Ã‚  287,000 | |Net advantage of closing the North Store |$? 51,200 | *The East Store’s gross margin percentage is: $486,000 ? $1,080,000 = 45% Problem 13-19 (60 minutes) 1. The $90,000 in fixed overhead cost s charged to the new product is a common cost that will be the same whether the tubes are produced internally or purchased from the outside. Hence, they are not relevant. The variable manufacturing overhead per box of Chap-Off would be $0. 50, as shown below: Total manufacturing overhead cost per box of Chap-Off |$1. 40 | |Less fixed portion ($90,000 ? 100,000 boxes) |  0. 90 | |Variable overhead cost per box |$0. 50 | The total variable costs of producing one box of Chap-Off would be: |Direct materials |$3. 60 | |Direct labor |2. 00 | |Variable manufacturing overhead |  0. 0 | |Total variable cost per box |$6. 10 | If the tubes for the Chap-Off are purchased from the outside supplier, then the variable cost per box of Chap-Off would be: |Direct materials ($3. 60 ? 75%) |$2. 70 | |Direct labor ($2. 00 ? 90%) |1. 80 | |Variable manufacturing overhead ($0. 50 ? 90%) |0. 45 | |Cost of tube from outside |  1. 5 | |Total variable cost per box |$6. 30 | Therefore, the company sho uld reject the outside supplier’s offer. A savings of $0. 20 per box of Chap-Off will be realized by producing the tubes internally. Problem 13-19 (continued) Another approach to the solution would be: |Cost avoided by purchasing the tubes: | | |Direct materials ($3. 60 ? 25%) |$0. 90 | |Direct labor ($2. 00 ? 10%) |0. 20 | |Variable manufacturing overhead ($0. 50 ? 0%) |  0. 05 | |Total costs avoided |$1. 15 |* | | | | |Cost of purchasing the tubes from the outside |$1. 35 | | | | |Cost savings per box by making internally |$0. 20 | |* |This $1. 5 is the cost of making one box of tubes internally, since it represents the overall cost savings that | | |will be realized per box of Chap-Off by purchasing the tubes from the outside. | 2. The maximum purchase price would be $1. 15 per box. The company would not be willing to pay more than this amount, since the $1. 15 represents the cost of producing one box of tubes internally, as shown in Part 1. To make purchasing the t ubes attractive, however, the purchase price should be less than $1. 15 per box. Problem 13-19 (continued) 3. At a volume of 120,000 boxes, the company should buy the tubes. The computations are: |Cost of making 120,000 boxes: | | |120,000 boxes ? $1. 5 per box |$138,000 | |Rental cost of equipment |  Ã‚  Ã‚  40,000 | |Total cost |$178,000 | | | | |Cost of buying 120,000 boxes: | | |120,000 boxes ? $1. 35 per box |$162,000 | | | | |Or, on a total cost basis, the computations are: | | | | | |Cost of making 120,000 boxes: | | |120,000 boxes ? 6. 10 per box |$732,000 | |Rental cost of equipment |  Ã‚  Ã‚  40,000 | |Total cost |$772,000 | | | | |Cost of buying 120,000 boxes: | | |120,000 boxes ? $6. 30 per box |$756,000 | Thus, buying the boxes will save the company $16,000 per year. Problem 13-19 (continued) 4. Under these circumstances, the company should make the 100,000 boxes of tubes and purchase the remaining 20,000 boxes from the outside supplier. The costs would: |Cost of making: 100,000 boxes ? $1. 15 per box |$115,000 | |Cost of buying: 20,000 boxes ? $1. 35 per box |  Ã‚  Ã‚  27,000 | |Total cost |$142,000 | Or, on a total cost basis, the computation would be: Cost of making: 100,000 boxes ? $6. 10 per box |$610,000 | |Cost of buying: 20,000 boxes ? $6. 30 per box |  126,000 | |Total cost |$736,000 | Since the amount of cost under this alternative is $20,000 less than the best alternative in Part 3, the company should make as many tubes as possible with the current equipment and buy the remaining tubes from the outside supplier. 5. Management should take into account at least the following additional factors: )The ability of the supplier to meet required delivery schedules. b)The qu ality of the tubes purchased from the supplier. c)Alternative uses of the capacity that would be used to make the tubes. d)The ability of the supplier to supply tubes if volume increases in future years. e)The problem of alternative sources of supply if the supplier proves undependable. Problem 13-20 (30 minutes) 1. Since the fixed costs will not change as a result of the order, they are not relevant to the decision. The cost of the new machine is relevant, and this cost will have to be recovered by the current order since there is no assurance of future business from the retail chain. |Unit |Total- 5,000 units | |Revenue from the order ($50 ? 84%) |$42 |$210,000 | |Less costs associated with the order: | | | |Direct materials |15 |75,000 | |Direct labor |8 |40,000 | |Variable manufacturing overhead |3 |15,000 | |Variable selling expense ($4 ? 25%) |1 |5,000 | |Special machine ($10,000 ? ,000 units) |  Ã‚  Ã‚  2 |  Ã‚  Ã‚  10,000 | |Total costs |  29 |  145,000 | |Net in crease in profits |$13 |$  65,000 | | 2. |Revenue from the order: | | | |Reimbursement for costs of production (variable production costs of $26, plus fixed manufacturing |$175,000 | | |overhead cost of $9 = $35 per unit; $35 per unit ? 5,000 units) | | | |Fixed fee ($1. 80 per unit ? ,000 units) |  Ã‚  Ã‚  Ã‚  Ã‚  9,000 | | |Total revenue |184,000 | | |Less incremental costs- variable production costs |  130,000 | | |($26 per unit ? 5,000 units) | | | |Net increase in profits |$  54,000 | | 3. |Sales revenue: | | | |From the U. S. Army (above) |$184,000 | | |From regular channels ($50 per unit ? 5,000 units) |  250,000 | | |Net decrease in revenue |(66,000) | | |Less variable selling expenses avoided if the Army’s order is accepted ($4 per unit ? 5,000 units) |  Ã‚  Ã‚  20,000 | | |Net de

TORT LAW Essay Example | Topics and Well Written Essays - 1500 words

TORT LAW - Essay Example Considering the fact that the question mentions Fred being surprised of the large bill from the Inland Revenue for capital gains tax, I suppose that he has listened to Paul’s advice and sold some of his stocks and shares. Fred’s selling some of his stocks and shares and later on, receiving a large bill for capital gains tax is a direct consequence of Paul’s advice which stated that selling some shares and stocks would help Fred avoid this tax. Due to the untrue information, Fred sold his shares and stocks and still received a large bill, which caused financial losses to him The rules of breach of duty are appropriate. Breach of duty occurs when the defendant owed a duty of care and his actions were lower than the reasonable standard. Smith &Keenan (2010, p.464) state that the test of a reasonable man should be applied to individuals â€Å"who have held themselves out as possessing a particular skill†2 as to average specialist in that domain. For example, a s in Fred’s case, Paul – recommending himself as returning a small accountancy firm, which specializes in tax and other investment matters– was expected to act as an average accountant. ... In Hedley Byrne v. Heller (1963), the Court held that â€Å"the relationship between the parties was "sufficiently proximate" as to create a duty of care. It was reasonable for them to have known that the information that they had given would likely have been relied upon †¦ This would give rise to a "special relationship", in which the defendant would have to take sufficient care in giving advice to avoid negligence liability.†3 In this case, Paul’s advice, as coming from a professional was equivalent to a statement upon which the customer (in this case – Fred) would rely on. In Rowley & Ors v Secretary of State for Department of Work and Pensions (2007) the Court held that â€Å"a solicitor owes a duty of care in tort because, like any professional person, he or she voluntarily assumes responsibility towards an individual client†4, which applies to the case of Fred v. Paul. If we were to apply the test established in Caparo v Dickman (1990), it would be clear that the facts of Fred’s situation do fall within this case: 1. â€Å"The adviser was aware that the advice was required for a purpose† 5 - Paul was aware that the advice was necessary in order for Fred to fill his tax forms and avoid large bills 2. â€Å"The adviser knew that the advice was to be communicated to the advisee†6 - 3. â€Å"It was known that the advice will be acted upon by the advisee without independent injury†7- generally, such kind of professional advice is necessary in order for the person who asks for it to act upon it 4. â€Å"It was acted upon the advice† 8 - relying on Paul’s advice, Fred sold his shares and stocks. Even when applying this test, â€Å"There must be a limit to liability and no duty will be imposed unless it is just in all the circumstances.†9 According to Winfield &