Absorption and Variable Costing Essays

Absorption and Variable Costing Essays Absorption and Variable Costing Paper Absorption and Variable Costing Paper CHAPTER 8 ABSORPTION AND VARIABLE COSTING Learning Objectives 1. Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing. 2. Prepare an income statement under absorption costing. 3. Prepare an income statement under variable costing. 4. Reconcile reported income under absorption and variable costing. 5. Explain the implications of absorption and variable costing for cost-volume-profit analysis. 6. Evaluate absorption and variable costing. 7. Explain the rationale behind throughput costing. . Prepare an income statement under throughput costing. Chapter Overview I. Product Cost and Fixed Manufacturing Overhead A. Absorption-costing income statements B. Variable-costing income statements II. Reconciliation of Absorption- and Variable-Costing Income A. No change in inventory levels B. Increase in inventory levels C. Decrease in inventory levels III. Overall Evaluation of Absorption and Variable Costing IV. Throughput Costing Key Lecture Con cepts 1. PRODUCT COST AND FIXED MANUFACTURING OVERHEAD Product, or manufacturing, costs are comprised of direct materials, direct labor, variable manufacturing overhead, and fixed manufacturing overhead. The basic difference between absorption and variable costing is the treatment of fixed manufacturing overhead. * With absorption (full) costing, all costs related to the manufacture of a good are product costs. Therefore, fixed manufacturing overhead attaches to the units being made and is carried in inventory until the product is sold. * Absorption costing results in the preparation of a traditional income statement. Absorption costing is considered GAAP and is acceptable for tax reporting. * Under variable costing, product cost is comprised solely of variable manufacturing costs. Fixed manufacturing overhead is viewed as a cost of being ready to produce, not an actual production cost (i. e. , the cost will remain constant no matter how many units are manufactured). * Fixed manufac turing overhead is treated as a period cost and expensed immediately. * The income statement highlights cost behavior and is presented in a contribution margin format. Variable costing is useful to managers, as it dovetails nicely with cost-volume-profit analysis. 2. RECONCILIATION OF ABSORPTION- AND VARIABLE-COSTING INCOME * The difference between the two approaches is the timing of when fixed manufacturing overhead is shown on the income statement: when the product is sold under absorption costing and when incurred under variable costing. * The two methods will usually produce different income figures. * No change in inventory: production = sales * Under variable costing, all fixed manufacturing overhead is expensed. With absorption costing, the periods fixed overhead flows through to cost of goods sold. * Absorption-costing net income equals variable-costing net income. * Increase in inventory: production ; sales * Under variable costing, all fixed manufacturing overhead is expensed. With absorption costing, a portion of the periods fixed overhead flows through to cost of goods sold and a portion remains on the balance sheet in inventory. * Absorption-costing net income is greater than variable-costing net income. * Decrease in inventory: sales production Under variable costing, all fixed manufacturing overhead is expensed. With absorption costing, as units manufactured in a prior period are sold, an amount greater than the current periods fixed overhead flows through to cost of goods sold. * Absorption-costing net income is less than variable-costing net income. * The difference between absorption- and variable-costing income figures can be reconciled as follows: Income difference = Inventory change in units x Fixed overhead per unit The difference is likely to be very small over a lengthy time period. . OVERALL EVALUATION OF ABSORPTION AND VARIABLE COSTING * Pricing decisions * Absorption-cost proponents argue that fixed manufacturing overhead is a necessary production cost. Excluding this element from the inventoried cost of a product will understate the goods cost, which is troublesome for companies that use cost-based pricing techniques. * Variable-cost proponents argue that variable cost is better for pricing decisions. Any price above a goods variable cost results in a positive contribution margin for the company. Many firms use variable costing for internal-reporting purposes. Given that absorption costing must be employed for external financial reporting, companies can use both methods by making several simple end-of-period adjustments. 1 If a company operates in a just-in-time environment, inventories are kept very low and there will be little change in inventor y from period to period. Thus, the income differences between absorption and variable costing will normally be insignificant. 4. THROUGHPUT COSTING Throughput costing assigns only the unit-level spending for direct costs as the cost of products or services. * A unit-level cost is incurred every time that a unit of product is manufactured. * All costs other than the throughput cost are considered to be operating expenses of the period. * Proponents of throughput costing argue that this procedure eliminates the incentive to produce excess inventory because all non-throughput costs are expensed regardless of manufacturing volume.

Harun Al-Rashid Abbasid Caliph Profile

Harun Al-Rashid Abbasid Caliph Profile Harun Al-Rashid Was Also Known As Haroun ar-Rashid, Harun al-Raschid or Haroon al Rasheed Harun Al-Rashid Was Known For Creating a fabulous court at Baghdad that would be immortalized in The Thousand and One Nights. Harun al-Rashid was the fifth Abbasid caliph. Occupations Caliph Places of Residence and Influence Asia: Arabia Important Dates Became caliph: Sept. 14, 786 Died: March 24, 809 About Harun al-Rashid Born to the caliph al-Mahdi and the former slave-girl al-Khayzuran, Harun was raised at court and received the bulk of his education from Yahya the Barmakid, who was a loyal supporter of Haruns mother. Before he was out of his teens, Harun was made the nominal leader of several expeditions against the Eastern Roman Empire; his success (or, more accurately, the success of his generals) resulted in his earning the title al-Rashid, which means the one following the right path or upright or just. He was also appointed governor of Armenia, Azerbaijan, Egypt, Syria and Tunisia, which Yahya administered for him, and named second in line to the throne (after his older brother, al-Hadi). Al-Mahdi died in 785 and al-Hadi died mysteriously in 786 (it was rumored that al-Khayzuran arranged his death), and Harun became caliph in September of that year. He appointed as his vizier Yahya, who installed a cadre of Barmakids as administrators. Al-Khayzuran had considerable influence over her son until her death in 803, and the Barmakids effectively ran the empire for Harun. Regional dynasties were given semi-autonomous status in return for considerable annual payments, which enriched Harun financially but weakened the power of the caliphs. He also divided his empire between his sons al-Amin and al-Mamun, who would go to war after Haruns death. Harun was a great patron of art and learning, and is best known for the unsurpassed splendor of his court and lifestyle. Some of the stories, perhaps the earliest, of The Thousand and One Nights were inspired by the glittering Baghdad court, and King Shahryar (whose wife, Scheherazade, tells the tales) may have been based on Harun himself. More Harun al-Rashid Resources Iraq: Historical Setting Encyclopedia article on Abbasids Harun al-Rashid on the Web Harun al-RashidInformative collection of data at NNDB. Harun al-Rashid (786-809)Brief overview of Haruns life at the Jewish Virtual Library. Harun ar-RashidConcise bio at Infoplease. Harun al-Rashid in Print The links below will take you to a site where you can compare prices at booksellers across the web. More in-depth info about the book may be found by clicking on to the books page at one of the online merchants. Harun Al-Rashid and the World of a Thousand and One Nightsby Andre Clot Reinterpreting Islamic Historiography: Harun al-Rashid and the Narrative of the Abbasid Caliphate(Cambridge Studies in Islamic Civilization)by Tayeb El-Hibri

Explain the causes of European exploration and analyze the changes Essay

Explain the causes of European exploration and analyze the changes this caused in the Americas - Essay Example Due to this, Europeans wanted to figure out alternative routes in order to decrease their cost of travelling and this led to the creation of a route to Asia which passed through the horn of Africa. Before the period of Exploration, the wealth of Europeans had declined as a result of wars and in order to obtain more wealth, Europeans started exploring other nations in search of commodity such as gold and goods to trade. Exploration conducted by Europeans even led to the development of technology used for sailing, this purpose led to the development of Portuguese caravel which assisted the Europeans to travel to the middle regions of the sea. One of the main aims of the European explorers was to spread the religion of Christianity in different regions such as Asia. The Europeans of that era were highly influenced by the Roman Catholic Church and they were indulged in spreading Christianity under this church. Exploration had a series of negative and positive impacts on the Americans. The most negative impact was the death of huge number of natives as result of diseases that transferred from the Europeans to the Americans and the wars that took place between the two societies and due to enslavement of the Americans. Christopher Columbus was the one who enslaved over 250,000 Arawaks and only a total of 500 of the enslaved ones lived alive by the period of 1550. During the 15th century, horses were imported into Americas and a huge number of these horses escaped into the wild regions where they increased in number due to reproduction and soon horses became a mode of transportation for the Northern American tribes and this travel instrument helped them in trading goods and services with other tribes. The diseases that came along with the Europeans and badly impacted the people of Americas were measles and chicken pox and these diseases proved to be deadly for the natives (Goldfield, 2011,

Purpose for Educational Leadership Personal Statement

Purpose for Educational Leadership - Personal Statement Example With my master degree, I was credited with 3 Advanced Certificates in Management from the same university, to wit: Advanced Certificate in Information Management, Advanced Certificate in Telecommunication Management, and Advanced Certificate in Human Resource. My interest in educational leadership is an expected offshoot of an increased awareness in contemporary leadership theories gained from human resources management courses. I have started to remunerate on the development of leadership theories through time – mostly focusing on leadership styles and perspectives on motivating one’s followers. Despite the enormous amounts of theoretical framework on guidelines for effective leadership, there still exist conflicts in organizations that could not be resolved by the so-called leaders who have supposedly gained so much expertise on the field of human behavior in organizations which highlight modules on managing conflict, change, culture, diversity, and teamwork, among others. My educational background equipped me with conceptual frameworks on management and technology. I am aware that the history of education has evolved from a curriculum comprising of a simple theoretical framework to the complex structure we have today. The development of technology opened a whole spectrum of information and educational opportunities which enhanced the capabilities of individuals. Murphy, et.al. (2002) averred that â€Å"school leaders, educational administration faculty, and policymakers are endeavouring to redefine the profession in an era of ferment, during which the legitimacy of its knowledge base and the appropriateness of programs for preparing school leaders have been thrown into question†. More and more educational programs and institutions opt to apply leadership theories for diverse reasons. In this regard, I am interested to look into the increasing incidents for educational institutions’ use of adjunct faculty to augment teaching needs and requirements, not duly supported by full-time faculty members.     

Face-to-Face Communication Is a Better Way of Communication Essay Example for Free

Face-to-Face Communication Is a Better Way of Communication Essay Imagine that your sweetheart keeps talking to you through telephone, the Internet or letters and refuses to meet you face to face even for a meal, what will you do? If I were you, I must be getting crazy! But things like this often happen in nowadays’ society. With the development of communication industry, people are getting used to various so-called fast ways of communication. Personally, however, no matter how fast and convenient those other communication modes can be, I think we should never abandon the most original way of communication—face-to-face communication, which is more vivid, interactive and easier for us to promote relationships with others. Face-to-face communication can make it more fun and vivid to talk to others, because it contains much more nonverbal languages than other ways of communication. When you talk to a person face to face, you make eye contacts with each other, by which both of you can exchange your inside emotions. Furthermore, by observing the person’s gestures, you can also dope out his personalities and decide what kind of person he is. And maybe the least important one is that, as the old saying goes,† all men search for beauty†, you can view the appearance of the person you are talking to, which might cause you rub out the birth of love if both of you are satisfied with each other’s appearance. All of these make it attachable for us to feel the person we are talking to is a real and touchable individual. There are times when you have to deliver exact information to other people, and at such times face-to-face communication will be your first choice, because it creates an interactive and efficient conversation. Firstly, when you are talking to a person face to face, both of you can raise questions about anything you can’t understand, so that the other person involved can explain it clearly in time, which contributes a lot to eliminate the misunderstandings and barriers of your communication. Secondly, a person’s tone and voice can suggest his present mood, which can make it easier for you to perceive his subtle changes of emotion. Finally, in face to face communication, you can tell whether the words the person spoke are authentic through observing his facial expression , which can also ensure that the person you are talking to is a faithful one. All of these can make your talking more successful and efficient especially when you are negotiating with someone. Maybe the biggest advantage of face-to-face communication s that it can deepen your relationship with others, because it can kill the distance among people. When communicating face to face, you can see the smile on the person’s face, which will make you feel warm and kind; you can hug each other when you’re getting excited; and even a handshake can make you feel the respect from the other person. All that can make you get closer to each other, which may be hardly made attachable by communicating through telephone or e-mail. For instance, we are far away from home as college students, even if we call our parents almost everyday, we still feel homesick and lonely. Why? Because telephone can never make us feel as close as meeting each other face to face. And so does it among friends, if we don’t meet each other face to face as often as possible, we will soon feel that our relationships are getting cold. In conclusion, with all factors taken into consideration, I totally agree that face to face communication is better than any other type of communication. Now, try to communicate with people face to face and you will find it more colorful and efficient than calling others through telephone or greeting each other just by sending an e-mail!

The Relationship between Psychology and Movies Essays -- Good Will Hunt

Movies are most of the time related to a human being’s life. Movies apply psychology to their plots. For example, movies like the StepMom directed by Chris Columbus, and Good Will Hunting directed by Gus Van Sant show us that psychology is part of our lives in a day to day base. It could go from a divorce to a person who is scared to take a step in life. The textbook, Psychology: Core Concept, by Philip G. Zimbarbo, Ann L. Weber, and Robert L. Johnson, utilizes examples from these movies. We are going to see how these movies relate to the core principles of psychology. In Chapter four, we see how psychology starts all the way from the beginning of our lives. It shows how we as organisms change over time. We go from being a zygote to an embryo and then to a fetus. Then we go into behavior performance since we are born until we die. We start with little things like responding to sounds, recognizing our moms, moving from side to side, walking, talking, playing, and so forth. One big aspect of our life is learning to talk. We start out babbling, and then go into our one- word two-word stage, until we are able to learn grammar. Another aspect of our life is cognitive development. This is where our thinking changes. This theory comes from the Swiss psychologist Jean Piaget. We start out by assimilating information. We assimilate through out our lives. Then there are stages we go through from birth to adulthood. The first stage is the Sensorimotor Stage which is from birth to the age of two. In this stage, the child relies heavily on innate motor response to stimuli. (pg.133.) Then there is the stage call Preoperational Stage which is from the age of two to about seven years. In this stage we learn to use our language in a well developed mental representation. (pg134.) Then there is the stage from seven to eleven years this is call the Concrete Operational Stage. In this stage, is capable of understanding conversation but still is incapable of abstract thought (pg.134.) The last stage is the Formal Operational Stage. This stage is from about 12 years and on. This stage is when our abstract thought appears. Then it continues to social and emotional development. This is where they child develops a theory of mind which is an awareness that other people’s behavior may be influenced by beliefs, desires, and emotions that differ from one’s own (pg. 137.) This makes up... ...his chapter. Matt Damon plays Will Hunting, a boy genius who was severely abused as a child and has been in trouble with the law ever since. He works as a janitor in a school. While working he solves an impossible mathematical problem on the blackboard. When the math professor, Lambeau, finds out that it was the janitor that solve the math problems he was amazed. This led him to go to Will’s court hearing and get him to be release under his supervision. Will is in court for The court had him meet a therapist. He first sees a psychiatrist who did not help him. Then he had hypnosis that did not work either. Then he meets the therapist who was played by Robin Williams. Sean helps Will Hunting change his life. Both Will and Sean are haunted by the past. These led to Will believing in Sean and the therapy starts to work. Also their similarity of the meaning of the world. will live life with a wonderful philosophy that he could go through the rest of his life without having to r eally know anyone.   Ã‚  Ã‚  Ã‚  Ã‚  Psychology is involved in all aspect of our lives. It answers many questions. Through movies like the ones mentioned above we are able to how psychology works.

Traffic Congestion Alert System Using Gsm

Lens Antenna an antenna whose directivity pattern is a result of the difference between the phase velocity of propagation of an electromagnetic wave in air and that in the lens material. Lens antennas are used in radar and metering equipment that operates in the centimeter wavelength range. A lens antenna consists of a lens proper and of a feed. The shape of the lens depends on the refractive index n (the ratio of the phase velocity of propagation of a radio wave in a vacuum to that in the lens). A decelerating lens antenna, as in optics, is one for which n > 1.An accelerating lens antenna (without an optical analogy) is one for which n < 1. The feed is usually a horn antenna that generates a spherical wave front or an antenna array that produces a cylindrical wave front. Decelerating lens antennas are made of high-quality low-loss homogeneous dielectrics (polystyrene, fluoroplastics) or synthetic dielectrics (systems of variously shaped metallic particles suspended in air or in a ho mogeneous dielectric with a relative dielectric constant approaching unity).The refractive index can change within wide limits with extremely low losses. Accelerating lens antennas are made of shaped metal sheets. There is no analogy in optics. The principle of operation derives from the fact that the phase velocity of an electromagnetic wave propagating between parallel metal sheets depends on the distance between them if the electric field vector is parallel to the sheets. In such a case the phase velocity is greater than the speed of light, and the refractive index is less than unity.Zoning the surfaces of a lens antenna reduces its weight and dimensions. The shape and height in profile of the individual zones are chosen such that the electromagnetic waves refracted by adjacent zones leave the lens with a phase shift of 360Â °. The field at the aperture remains cophasal. With aplanatic and Luneberg lens antennas it is possible to control the directivity pattern virtually without distortion. Traffic Congestion Alert System Using Gsm Lens Antenna an antenna whose directivity pattern is a result of the difference between the phase velocity of propagation of an electromagnetic wave in air and that in the lens material. Lens antennas are used in radar and metering equipment that operates in the centimeter wavelength range. A lens antenna consists of a lens proper and of a feed. The shape of the lens depends on the refractive index n (the ratio of the phase velocity of propagation of a radio wave in a vacuum to that in the lens). A decelerating lens antenna, as in optics, is one for which n > 1.An accelerating lens antenna (without an optical analogy) is one for which n < 1. The feed is usually a horn antenna that generates a spherical wave front or an antenna array that produces a cylindrical wave front. Decelerating lens antennas are made of high-quality low-loss homogeneous dielectrics (polystyrene, fluoroplastics) or synthetic dielectrics (systems of variously shaped metallic particles suspended in air or in a ho mogeneous dielectric with a relative dielectric constant approaching unity).The refractive index can change within wide limits with extremely low losses. Accelerating lens antennas are made of shaped metal sheets. There is no analogy in optics. The principle of operation derives from the fact that the phase velocity of an electromagnetic wave propagating between parallel metal sheets depends on the distance between them if the electric field vector is parallel to the sheets. In such a case the phase velocity is greater than the speed of light, and the refractive index is less than unity.Zoning the surfaces of a lens antenna reduces its weight and dimensions. The shape and height in profile of the individual zones are chosen such that the electromagnetic waves refracted by adjacent zones leave the lens with a phase shift of 360Â °. The field at the aperture remains cophasal. With aplanatic and Luneberg lens antennas it is possible to control the directivity pattern virtually without distortion.

Princess Culture

In â€Å"Cinderella and Princess Culture†, by Peggy Orenstein, she guides us through her inner-debate on the true nature of princesses. Orenstein writes on what she calls a princess â€Å"craze† (326) and how major companies like Disney, Mattel, and Saks have joined in the frenzy to ensnare young girls with pink and sparkles. It is possible that Orenstein is trying to tell us that princesses themselves are not the problem; it is the marketing of princesses that has the potential to steal independence from young girls.Firstly, Orenstein reveals some of the eye-popping figures that companies have been making on princesses. Even with stringent competition from Mattel and Saks, Disney still tops the charts with an annual profit of â€Å"$3 billion, globally† (327). With a â€Å"myriad† (327) of products pouring into the market, Orenstein claims that â€Å"pink, it seems, is the new gold† (327). By pointing out all of the new products dealing with prince sses, perhaps Orenstein is attempting to draw attention to the sheer size of the princess â€Å"craze† (326) and how it is potentially detrimental to young girls because, if they only see princess toys, then their power to choose what they want has been diminished drastically.Orenstein worries openly about what exposing her daughter to stereotypes will do to her, wondering â€Å"what playing Little Mermaid is teaching [her daughter]† (327). Orenstein then moves on to reevaluate her feminist views, but feels that â€Å"maybe [she is] still surfing a washed-out second wave of feminism in a third-wave world. Maybe princesses are in fact a sign of progress†¦Ã¢â‚¬  (328). Perhaps Orenstein is trying to get readers to realize that being a princess could be a new form of feminism and independence for girls instead of a symbol of dependence.Orenstein gives readers the inside scoop on how the â€Å"rise of Disney princesses reads like a fairy tale† (328) to furthe r investigate the influence the market has on young girls. Orenstein speaks to Andy Mooney, an employee at Disney, about the formation of the Disney Princess line. Mooney says that he saw that girls were already dressing as princesses and to create a specific line of Disney products was to â€Å"‘[allow] these girls to do what they’re doing anyway†¦Ã¢â‚¬â„¢Ã¢â‚¬  (328).With Mooney’s words, readers are  inclined to think that, if girls already want to be princesses, then there might be nothing wrong with the marketing of princesses after all. However, Orenstein then points out that, according to a survey by Girls Inc., â€Å"school-age girls overwhelmingly [report] a paralyzing pressure to be ‘perfect’† (329). Orenstein’s statement brings the reader back to realizing the immense potential marketing has to take away independence from young girls, further solidifying Orenstein’s worry and mistrust of the commercial empires that have played a part in the rise of princesses.From the beginning, Orenstein appears critical of the princess â€Å"craze† (326) and the monstrous marketing machine that has risen up beside it. Orenstein wonders, however, whether or not being a princess is truly bad for a girl’s ability to remain independent, but this thought does not last. As Orenstein’s thoughts draw to a close, it is apparent that she has made no definite conclusions about princesses, marketing, and who is to blame. Perhaps readers can take away the thought that, even with the market still looming over girls’ heads, there is still the potential to be an independent princess.

Free Essays on Henry James

â€Å"Presently a small boy came walking along the pathan urchin of nine or ten. The child, who was diminutive for his years, had an aged expression of countenance, a pale complexion, and sharp little features. He was dressed in knickerbockers, with red stockings, which displayed his poor little spindle-shanks; he also wore a brilliant red cravat.(Daisy Miller by Henry James pg.3).With great character descriptions like this no wonder he was one of the greatest writers in his time. In his 50- year writing career he was the one kids looked up too, and other authors looked up too to. He had his own style it was straightforward and realistic. His fiction stories is the best ever, and his characters that he makes are so creative. In this essay you will be able to tell his life and his profound effect on his work. James was born in New York City, His dad was also named Henry James. He was born into a wealthy prominent family. His dad was a religious philosopher, and was part of the leading thinkers of the 1800s, His mom name was Mary Robertson James. James had three brothers and one sister. His dad gave the children weird education by taking them to England and staying there long visits, but that paid off as you can tell. James brother became a great philosopher and psychologist. The year Henry James turned twelve years old his family moved to Switzerland and later to France and Germany. After the completion of his family’s travels, Henry James returned to America and enrolled in Harvard law school in 1882 for a while. He withdrew soon after his enrollment because he desired to pursue writing rather than an education. James never married, he said in the taleâ€Å"The Lesson Of The Master† (1888), he considered to be an artist you should be free of all the obligations of a family. James left America in his early 30s, and moved to Europe, he felt that living in Europe was more complicated societies and offer him bett... Free Essays on Henry James Free Essays on Henry James â€Å"Presently a small boy came walking along the pathan urchin of nine or ten. The child, who was diminutive for his years, had an aged expression of countenance, a pale complexion, and sharp little features. He was dressed in knickerbockers, with red stockings, which displayed his poor little spindle-shanks; he also wore a brilliant red cravat.(Daisy Miller by Henry James pg.3).With great character descriptions like this no wonder he was one of the greatest writers in his time. In his 50- year writing career he was the one kids looked up too, and other authors looked up too to. He had his own style it was straightforward and realistic. His fiction stories is the best ever, and his characters that he makes are so creative. In this essay you will be able to tell his life and his profound effect on his work. James was born in New York City, His dad was also named Henry James. He was born into a wealthy prominent family. His dad was a religious philosopher, and was part of the leading thinkers of the 1800s, His mom name was Mary Robertson James. James had three brothers and one sister. His dad gave the children weird education by taking them to England and staying there long visits, but that paid off as you can tell. James brother became a great philosopher and psychologist. The year Henry James turned twelve years old his family moved to Switzerland and later to France and Germany. After the completion of his family’s travels, Henry James returned to America and enrolled in Harvard law school in 1882 for a while. He withdrew soon after his enrollment because he desired to pursue writing rather than an education. James never married, he said in the taleâ€Å"The Lesson Of The Master† (1888), he considered to be an artist you should be free of all the obligations of a family. James left America in his early 30s, and moved to Europe, he felt that living in Europe was more complicated societies and offer him bett...

On the SAT, How Many People Get a 1400, 1500, or 1600

On the SAT, How Many People Get a 1400, 1500, or 1600 SAT / ACT Prep Online Guides and Tips How many students get a high score on the SAT? How many students get a perfect score? Here we look at the number of students and the percentile of these top ranks. Then we find out whether you should retake the SAT if you get these scores. Note:This guide was created when the SAT used its old 2400 scoring scale. Unfortunately, we don't have the same data for the current version of the SAT (out of 1600 points), but we do have a conversion chart below so you can convert your 1600-scale SAT score to a 2400-scale score and still make use of the information in this article. SAT Score Conversion Chart Below is the conversion chart you can use to convert your current SAT score to the old 2400-scale version of the SAT. For example, if you scored an 1150 on the current version of the SAT, that's equivalent to a 1590 on the old SAT. So 1590 is the score you'd use for reference as you read the rest of the article to get a sense of where you rank in regards to other SAT test takers. New SAT Old SAT New SAT Old SAT New SAT Old SAT 1600 2390 1200 1670 800 1060 1590 2370 1190 1650 790 1040 1580 2350 1180 1640 780 1030 1570 2330 1170 1620 770 1010 1560 2300 1160 1610 760 990 1550 2280 1150 1590 750 980 1540 2260 1140 1570 740 960 1530 2230 1130 1560 730 950 1520 2210 1120 1540 720 930 1510 2190 1110 1530 710 910 1500 2170 1100 1510 700 900 1490 2150 1090 1490 690 880 1480 2130 1080 1480 680 870 1470 2110 1070 1460 670 860 1460 2090 1060 1450 660 850 1450 2080 1050 1430 650 840 1440 2060 1040 1420 640 830 1430 2040 1030 1400 630 820 1420 2020 1020 1390 620 810 1410 2000 1010 1370 610 800 1400 1990 1000 1360 600 790 1390 1970 990 1340 590 780 1380 1950 980 1330 580 770 1370 1930 970 1310 570 760 1360 1920 960 1300 560 750 1350 1900 950 1280 550 740 1340 1880 940 1270 540 730 1330 1870 930 1250 530 730 1320 1850 920 1240 520 720 1310 1840 910 1220 510 710 1300 1820 900 1210 500 700 1290 1810 890 1200 490 690 1280 1790 880 1180 480 680 1270 1780 870 1170 470 670 1260 1760 860 1150 460 660 1250 1750 850 1140 450 650 1240 1730 840 1120 440 640 1230 1710 830 1110 430 630 1220 1700 820 1090 420 620 1210 1680 810 1070 410 610 400 600 Which SAT Data Is the Most Important for You? Before we talk about the exact numbers, it's important to know which data you should care about. Take a score like 2200. According to the College Board, who has comprehensive statistics on all takers of the official SAT, there are 2,574 students who got exactly a 2200 in 2014. However, if you are comparing yourself to the College Board's official numbers, you should be careful about how they construct it.The College Board is only looking at 2014 college-bound seniors - so if you are pretty far removed from this group, it won't represent how you're performing. For example, if you are a sophomore, a 2200 will be much more impressive than the official table of numbers suggests because you've had two less years of school compared to high school seniors. Percentiles vs Absolute Numbers You should also consider whether you should care about absolute numbers or percentiles most. If you care about how you're doing compared to the average test taker, you might care more about percentiles - a 2200 is 98th percentile (or inverted top 2 percentile). This tells you you're within the top 2% of test takers. Picture the median test taker in your mind: aUS student who performs average in class and prepares just a few hours for the SAT. When does comparing against this person help you determine where you are? I suggest that the absolute number of people matters more.After all, Harvard takes in a class of 1200 per year, the top ten colleges probably take in around 20,000, and how you numerically fit into that picture matters more. Cumulative Numbers Back to absolute numbers - 2,574 students got a 2200. But that doesn't mean that if you got a 2200, you're within the top 2,574 students. You have to count all the people who got 2200 or above. In statistics, this is called the cumulative number. This is important because you're not just competing against people who got a 2200 exactly - you're pretty much neck-to-neck with those who got 2210, 2220 and so forth. That's why you want to look at people who got a score or above. This number is most useful to figure out the sort of colleges you're competitive for. For example, if you're in the top 3000 or so, you're competitive for every college, since the top two to three colleges together accept that many per year. Likewise, wherever you place, you can count the slots colleges have above that. The Raw Facts Here is the table showing data for scores from 2200 to 2400, and below is more explanation of what each of the columns show. Score Number of Students Cumulative Number Precise Top Percentile 2400 583 583 0.0348% 2350 630 2969 0.1775% 2300 1371 8812 0.5269% 2250 1914 17225 1.0299% 2200 2574 28834 1.7241% Your Score = The SAT 3-Section Score (out of 2400) Number of Students = Number of students in 2014 who got exactly your score. This number is not cumulative and isn't the best measure of performance. Cumulative Number = This is the total number of students in 2014 who got the same score as you or more. This is the group you're competing with. Precise Percentile = Here we include the precise percentile this score puts you in. The College Board represents percentiles only roughly - they just tell you 99%+ in your score report. We use their exact numbers to re-run the calculation and tell you what exact top fraction you're in. Bonus: Should You Retake the SAT? I've written before that students can easily get 100 points more or less during different SATs without doing anything different, and colleges know that. A change of 100 points is not statistically significant. Does that mean colleges don't care about a 100 point difference - that colleges don't care between a SAT score of 2150 and a 2250, or between a 2250 and 2350? Not at all - because the idea of statistical significance is not the same as expected difference. (This is where my master's degree in statistics can shine!) Statistical significance measures whether someone who got 2350 could get 2250 by likely chance - the answer is absolutely yes! But expected difference measures whether on average, someone who happens to get a 2350 is better than someone who got a 2250 - the answer is also yes. It's not hard to understand intuitively - if you get a 2350 you probably just got a couple of questions wrong, all due to a careless mistake. When you get in the 2250 zone, you're getting up to half a dozen wrong, and that on average reflects a degree of care and mastery that's simply different from a 2350. Our advice then is that especially due to superscoring, even if you're getting 2200, it's worth retaking it up to just above a 2300. What's Next? Not happy with your SAT score?If you want to raise your score,check out our guide on low SAT scoresfor helpful tips. For more strategies, take a look at our guides to getting a perfect SAT score on Reading, Math, Writing and overall. What kinds of study materials do you need to study for the SAT? We break down what the best prep books are (and which books to avoid) in this expert guide. Want to learn more about the SAT but tired of reading blog articles? Then you'll love our free, SAT prep livestreams. Designed and led by PrepScholar SAT experts, these live video events are a great resource for students and parents looking to learn more about the SAT and SAT prep. Click on the button below to register for one of our livestreams today!

Writing assignment Essay Example | Topics and Well Written Essays - 750 words - 2

Writing assignment - Essay Example With the many possible sources of ocean pollution, there exist myriad of adverse effects with prevention calling for collaborative efforts among governments, international community and individuals. The first form of ocean pollution is oil pollution. As noted by WWF, 12% of ocean oil pollution emanates from oil spills with 36% attributed to runoffs from cities and industries. The oil from down the drain contributes to ocean oil pollution the greatest, emitting 363 million gallons of oil per year according to Gradwohl. Other sources include natural seeps, offshore drilling, routine maintenance and big spills. Although oil-covered sea animals would be covered from cold by the oil as documented by Miller and Spoolman, they face adverse health effects including reproductive complications and liver diseases due to swallowing of oil which threatens their survival (267). This form of pollution kills ocean life including mangroves and coral reefs with intertidal zones noted to be the most sensitive. Thus, cleanups have been embraced by various governments to curb the problem. As NASA documents, the 1983 United Nations treaty, MARPOL (MARine POLlution) brings together the international community to reduce operational and accidental oil spillages. Individually, people should be encouraged to avoid dumping oil and oil-based waste into oceans. Secondly, there are toxic materials dumped into oceans. Slowly degrading chemicals and metals settle on the floor of the ocean, accumulating and becoming hazardous to organisms living at the bottom of the ocean. Eventually, such toxins could enter the food web, contaminating sea animals that are a source of human food. Beard cites mercury, dioxin and radioactive substances released from industries, agricultural practice, gardening and household activities among others as some of the toxins (280). Gradwohl further notes that almost 1,000 new toxins get added to the ocean every year. Digging out

Why are there so many nursing organizations Is the large number of Essay

Why are there so many nursing organizations Is the large number of nursing assocations a value or a hindrance to the Profession - Essay Example Previous years have attested that there were increased global demand for nurses with vast opportunities in terms of financial remuneration and career opportunities. The lucrative prospects given to nursing graduates and immediate placement in hospitals and health care institutions all over the world invited more students to pursue the nursing career. With various international hospitals requiring nursing staff from various cultural orientations, the nursing associations flourished to give nurses the options to choose based on nurse values and principles. These associations professionalize the standards expected of nursing and regulate the quality of health care to be adhered to under ethical and moral codes. When the number of positions was ultimately filled globally, nursing institutions and associations continue to accept applications for nurses without enough local, state or federal jurisdictions to monitor and control the supply. The effect was oversupply of nurses that could not be employed. Further, young graduates fresh from nursing associations were deemed lacking in health care experience and in the required high quality of patient care. Without enough hospitals or health care institutions to accept these young nurses to further their exposure, actual training and experience in health care, problems with employment currently arise.