Sociology and Easily Governed Society - 1422 Words

Frederick the Great, an eighteenth century Prussian king known for his tyrannical rule, once stated, An educated people can be easily governed. When taken in the context in which he spoke, that of a ruler who demanded complete domination over his subjects, one would take his quote with only one meaning, that more intelligent people can be easily governed. Ignoring the speaker and his reputation, however, this quote then becomes open for discussion. One could read these words and believe that â€Å"easily governed† referred to a people who tend to be more law abiding and can therefore be more easily controlled through a system of punishments. This could also be applied in a way to state that those individuals would be less likely to rise†¦show more content†¦These well-educated individuals will watch the newscasts, read the articles on governmental action or inaction, and listen to the radio hosts who speak on the issues and seem to support their way of thinking. They will argue with friends, family or co-workers and utter phrases like I cant believe (insert politician name here) did that or we really need to fix . . . or We need to do something about . . . because they cant get away with it. Tying in the previous argument that well-educated individuals have more to lose and are therefore, more law-abiding, these individuals will do little more than debate. These individuals value their socioeconomic status too much to risk it by protesting in the streets demanding for the resignations of corrupt politicians or politicians who act against the Constitution. This makes for a more easily governed society because they will not rise up against the government. Nothing negative could be said about a law abiding society. Society would operate much more smoothly without the existence of crime. An interpretation of the quote above leads one to believe that if only society were well educated, its members would think before engaging in criminal be havior and logically, there would be an end to crime. Is that really the case though? Based on the eventsShow MoreRelatedIs Sociology a Science1655 Words   |  7 Pagesstudy of sociology cannot and should not be seen as scientific† To what extent do sociological arguments and evidence support this view? (33 marks) The debate about whether sociology can be represented as a science has existed for many years. Comte; who first used the word sociology argued that sociology should be based on the methodology of the natural sciences. He argues that the application of natural science methodology to the study of society would produce a ‘positive science of society’, showingRead MoreHow Buyer Behavior Affects Marketing Activities in Different Buying Situations1000 Words   |  4 Pagesextremely important to Sunshine. Consumer behavior involves study of how people buy, what they buy, when they buy and why they buy. It blends the elements from psychology, sociology, anthropology and economics. It also tries to assess the influence on the consumer from groups such as family, friends, reference groups and society in general. With that knowledge, Sunshine will know exactly what customers are lacking to increase the value of Nightwish, from which, the company will attract customers,Read MoreThe Foxhole Court, By Writer Nora Sakavic Essay1193 Words   |  5 Pagesstudies the relationships between individuals and society and between markets and the state, using a diverse set of tool and methods drawn largely, from economics, political science and sociology. The term political economy is derived from the Greek polis, meaning city or state and oikonomos meaning one who manages a household estate. Political economy thus can be understood as the study of how a country – the public’s household – is managed or governed, taking into account both political and economicRead MoreSociology as a Perspective 1332 Words   |  6 Pagessociological perspective is described as the link between societal events and an individual’s life. Sociological perspective relates to sociological imagination, which was coined by C Wright Mills to illustrate the type of insight brought by the field of sociology (Isaksen undated). These concepts enlighten people’s unde rstanding on the interactions between history and biography. Sociological imagination is based on the individual’s capability to be objective and understand the link between social structuresRead MoreDemocracy And Politics Of South Korea1387 Words   |  6 Pagessaid that many countries have had military dictatorship which is a common government for a developing country. A developing country, above all, might want to develop their economy, so they endure dictatorship because the dictator can make a decision easily and quickly (Park, C. D. Shin, D., 2006). It also happened in South Korea 50 years ago. In spite of military dictatorship in the past, South Korea has the most successfully established democracy in Asia (Whitehead, L., 2002). There is a specialRead MoreEmergence Of Structural Functionalism. Structural Functionalist1402 Words   |  6 PagesEmergence of Structural Functionalism Structural functionalist theories are grounded in the thought that society and family are congenial entities and, as such, the harmony between the two is the natural state of people, as found in Leeder (2004). Structural functionalism, and the viewing of the family as a social system, is at the core of the family process and other theories. To understand structural-functionalism, we must first understand the coalescing theories in which it is rooted, functionalismRead MoreShould God Have Allowed For Marry Men?1223 Words   |  5 Pagesrace and the raising of children. Another example that shows that many people believe that God made homosexuals to be homosexual†¦ Marriage is not just any relationship between human beings. It is a relationship rooted in human nature and thus governed by natural law. Natural law’s most elementary precept is that â€Å"good is to be done and pursued, and evil is to be avoided.† By his natural reason, man can perceive what is morally good or bad for him. Thus, he can know the end or purpose of eachRead MoreChanging Culture of the Church Essay1682 Words   |  7 PagesWe live in a society today that is vastly different to the one the previous generation grew up in; priorities have changed with people finding completely new ways to spend their time, people have an barrage of options presented to them with every decision and everyone seems to find someone else to blame for the current situation. 50 years ago this country was experiencing a cultural way of thinking known as modernity, this was described very well by Anthony Giddens here; â€Å"Modernity is a shorthandRead MoreThe Model Of Reflection ( 1988 )1665 Words   |  7 Pagesthat ensures the service requirements of rural and remote communities are met should be implemented. (Humphreys Walkerman, 2008). This would involve crucial multidisciplinary practices being easily accessible in these communities. Step 3 Chapter 8 of Second Opinion: An Introduction to Health Sociology has helped to expand my original reflections of the reasons the Aboriginal community’s need for greater health equity, by comparing Indigenous health outcomes with those of non-Indigenous AustraliansRead MoreCHARACTERISTICS OF INDIAN RURAL SOCIETY OBJECTIVES At the end of this session, you should be able2800 Words   |  12 PagesCHARACTERISTICS OF INDIAN RURAL SOCIETY OBJECTIVES At the end of this session, you should be able to explain: 1. Introduction 2. Indian society 3. Characteristics of the Indian rural society 4. Characteristics of various societies ïÆ'Ëœ Features of the traditional society ïÆ'Ëœ Features of modern society ïÆ'Ëœ Features of the post-modern society 5. Conclusion INTRODUCTION In India the significance of the rural sociology earned identification after independence. The agrarian context takes exceptional status both

Cyberbullying Bullying And The Digital Age - 1672 Words

Years ago bullying was generally thought of as an occurrence that took place in person, on the schoolyard, between people who have a â€Å"peer-to-peer† relationship. (Whittaker, Kowalski, 2015) We’re all familiar with what bullying looks like in a traditional sense. Larger kids, picking on the weaker, usually do to something that makes the victim stand out as different. In Kowalski, Limber, and Agatston’s book, â€Å"Cyberbullying : Bullying in the Digital Age† they introduced some real life examples: Jack was small and somewhat immature for his age. For the past 2 years (since 2nd grade), Jack had been the target of jokes about his size. Most of the boys in his class called him â€Å"shrimp.† He usually tried to laugh off the name-calling, but lately†¦show more content†¦Cyberbullying is one of those negatives. Because of the internet and social media, we now have the tools to anonymously harass and bully others from anywhere in the world, without face-to-face confrontation. (Kowalski, Limber, Susan, Agatston, 2012) I found many definitions for bullying throughout several academic sources. However, after looking at a few sources I found some of the most common characteristics of bullying. I found that bullying is: Unprovoked, Intentional, aggressive, repetitive, involves a desire for power, and physical, verbal, or visual harassment. For the sake of this paper I will be defining Bullying as the unprovoked and repetitive act of intentional and aggressive behaviour that typically involves an imbalance of power, social status, or authority. (Kowalski, Limber, Susan, Agatston, 2012) (Reisdorph, 2015) (Patchin, 2016) We will also assume that this traditional form of bullying strictly involved face to face interactions. Now how can we define cyberbullying? With the anonymity that can be offered by social media and instant messaging, there is no longer a clear imbalance of power that goes along with traditional bullying. Anyone can bully and harass another person online, while remaining anonymous. It a lso has no face-to-face contact, or physical harassment. This means cyberbullying doesn’t fit in with our definition of traditional bullying, so how do we define it? The Cyberbullying Research CentreShow MoreRelatedCyberbullying : Bullying And Bullying Prevention Programs Essay1456 Words   |  6 PagesAgatson, Kowalski, Limber (2012) originally wrote Cyberbullying: Bullying in the digital age after working together on various bullying prevention programs and collaborating on research pertaining to cyberbullying. The authors goal is to educate parents, teachers, and the community about the growing cyberbullying problem among children and adolescents. An additional goal of the authors is to empower adults, amongst our youth, to prevent bullying. Many adults, whether in the community or in the schoolRead MoreCyberbullying And Its Effect On Children Essay1497 Words   |  6 Pagesand discuss one concern for users of the internet, which is cyberbullying. Cyberbullying is carri ed out through cell phones, computers, e-mails and any other electronic devices or social media sites. Cyberbullying has the potential to be devastating to children, adolescents and adults as it is being cruel to others by sending or posting harmful material or engaging in other forms of social aggression using the internet or other digital technologies (Morgan, 2013). Firstly, this essay will look atRead MoreCyber Bullying : A Vital Concern Of Many Families And Schools Across The World1331 Words   |  6 Pages Cyber Bullying In today’s digital age, cyberbullying has become such a vital concern of many families and schools across the world. With its increasing saliency certain states in the United States have developed laws against it and school districts are enforcing polices to combat it. Although similar in concept, cyberbullying and bullying are different. Bullying, which is also a major problem, consistent of physical and verbal abuse. Cyberbullying has a greater psychologicalRead MoreTraditional Bullying and Cyberbullying1260 Words   |  6 Pagesactions of bullying to hurt others they felt as a threat or to be in the â€Å"in crowd† of popularity. Traditional bullying was physical and thus confined to face-to-face contexts. However, with the development of widespread social interaction via social media websites, email, and text-messaging, teens have additional avenues of expression and, as a result, other means of bullying. Over time the bullying taking place using digital means has come to be known as cyberbullying. Cyberbullying has broughtRead MoreCyberbullying: An Actual Threat1534 Words   |  6 Pagesmost individuals, Cyber Bullying is real and it can have devastating effects on an individual. The Digital Age brings on new and intriguing problems and this particular issue is one of them. It is thus essential for society as a whole to be provided with complex education regarding the matter and with the opportunity to become acquainted with the risks that it poses. While traditional bullying has a simple solution, conditions are more difficult when considering bullying performed by using modernRead MoreCyberbullying And Its Effects On Society Essay1731 Words   |  7 PagesCyberbullying is a prevalent issue in our society due to the rise of technology. Teenagers and children are more connected to the internet than ever before and are in danger of cyber bullying. People can be bullied for a multitude of reasons, the number seeming to grow every year. Some children are cyberbullied because of their physical appearance, sexual orientation, for sexting, for their mental disabilities or for simply existing. This form of bullying is so dangerous because it is very difficultRead MoreIs Cyberbullying as Pervasive and as Dangerous as Physical Bullying?1028 Words   |  5 Pagesexperiences are types of cyberbullying. Lots of people have such cyberbullying experiences because it occurs more frequently than before. More specifically, cyberbullying is the use of the Internet, cell phones, or other electronic communication devices to spread harmful or embarrassing information in the form of text, photos or videos about another person. Cyberbullying is worse than physical bullying because of its serious consequences, and the person who suffers the cyberbullying would be hurt mentallyRead MoreCyberbullying and the Effect of the Adolescence Social Behavior671 Words   |  3 PagesCyber Bullying and The Effect of The Adolescence Social Behavior Cyber bullying has been a fast-growing problem. It affects many children, but I would primarily be focusing on how it affects middle adolescence social behaviors. Cyber Bullying occurs in the digital realm and affects the adolescence at astonishing rates. It is considered a new branch of bullying. Though cyber bullying you cannot physically hurt someone, merely you can hurt the adolescence feelings and emotions, which in turn breaksRead MoreIs Cyberbullying Becoming An Added Struggle Of Mental Health Essay1269 Words   |  6 Pagescomputers together around the world to share information more effectively. However, there are discussions relating to cyberbullying becoming an added struggle of mental health which burden the New Zealand Youth (Bilby, 2016). To endeavour to cover the cyberbullying topic this essay will introduce the development of the internet and Facebook. Secondly, it will outline the concern of cyberbullying, the roles of a victim and perpetrator. Furthermore, indicati ng the beginning and long term effects and consequencesRead MoreCyberbullying s Hold On Today s Society1384 Words   |  6 Pagessocial media is where the most harassment and abuse can be found. A study conducted by The Cyberbullying Research Center shows that out of 15,000 teenagers across 80 secondary schools, 24% have been cyberbullied. That may not seem like much, but it is a staggering 3,600 teenagers, and that is only what the survey covered - it does not account for the whole teenage population. Another big problem with cyber bullying is not that it is happening, it is that many kids do not think that the adults that may

Credit Analysis Market Competition

Question: Explain about the Report for Credit Analysis of Market Competition. Answer: 1: Lending requirements of different types of customers varies depending on the purpose of the loan and also the economic background of the client. While investigating the various lending requirements of the client an official has to be aware of several aspects which might influence the customer's economic profile. The official should start the conversation with a detailed explanation of the services that are provided to the customer from the organization and the benefits the client is entitled to depending on the stature of his business with the organization. Apart from that, the official should also iterate the services that the customer will not be eligible for since it helps in managing stakeholder expectations. Then the official should focus on understanding the need of the customer and allow him to give a detailed explanation of the various requirements from a financial perspective that he or she is having. This interaction should be an interested one and the official should de lve deep into the conversation to have a proper understanding of the client requirements though the customer should not feel uncomfortable by the questions and the official should never encroach upon private information of the client (Shenbagavalli et al., 2015). The client may be from a different social and economic background which has to be kept in mind for the official and accordingly he has to sensitize the client depending on the case. The client may be in certain financial turmoil which would lead him to certain emotional outbursts or reactions which have to be dealt in a calm and maturated way by the official. Throughout this transaction, the official should be able to build a rapport with the client so that he or she slowly starts trusting the official and his services which would lead to long-term business for the organization. Apart from these, the official has to maintain professionalism and his communication to the client must be reassuring so that at any point the clie nt does not feel insecure while going through the booking process (Molins and Vives, 2016). 2: The entire client interview for a loan has to be documented so that it can be referred to whenever required. Apart from that, there should be a well-established process for loan clearance so that all the proper checks and balances are cleared before any payout. The below chart is a typical example of the loan disbursement process which should be followed. The conversations that happen over the telephone should also be recorder and documented at the proper place. Technology enabled solutions has made life easier for every one of us and banking solutions is quite popular in this aspect. All the data that needs to be gathered from a client regarding his income source, debt, assets, and liabilities, etc. has to be incorporated in a database so that anyone can access them even at a later point in time and make judgments whether to do business with them or not (Gourlay, 2001). There should be different layers of security for the storing and accessing of those data and as they are private and confidential information clients they should not be misplaced at wrong hands. Documentation is extremely important for a loan disbursement process since before giving out any loan a lot of stakeholders take a look at the financial credibility of the client. This is only possibly if the officer at the front end who is interacting with the client stores o r uploads the required data on a common platform which can be accessed by people with the required clearances. Every front end officer can be provided with a handheld palmtop which can be used to collect data from prospective clients and fed directly into the client profile. Later anyone can access the client profile to make her analysis so that a judgment can be made about giving loans or not (LIU, 2012). 3: Corporate clients have complex requirements for different projects they undertake and these calls for a thorough and intricate analysis of the client data before going forward with the loan process. Client profile analysis has to be segmented into two buckets namely the financial profile and business profile. These two profiles need to be separately analyzed and come up with a recommendation regarding the loan. The business profile analysis revolves around understanding the business model and the different factors which influence them. The revenue drivers and cost drivers of the business have to be understood with a view towards forward outlook for the business (Dimitras, Petropoulos, and Constantinidou, 2002). The business analysis can again be subdivided into two sections which include macro analysis and business level analysis. There are certain macro factors which influence the prospects of business like GDP growth rate of the country, oil prices, Current account deficit, infl ation, etc. Apart from these, there is a certain business level analysis which needs to be done which affects the particular business and not the whole economy like competition or certain product innovation. All these factors need to be critically evaluated for a better understanding of the business prospects. The financial analysis revolves around number crunching based on the financial statements of the client. Certain parameters like debt-equity ratio, interest coverage ratio, gearing, debt maturity profile, etc. reveal the financial health of the organization. After the two analyses are completed, then the officer should have a clear understanding of the client's economic profile and based on that knowledge the loan should be structured. There are considerable amount of liaising that takes place before the finalization of the term structure of the loan since all the credit analysis is undertaken by departments other than the front end officer. Since a lot of stakeholders are inv olved in the loan structuring and decision making there is a need for diligent liaising. If there are inherent risks associated with the loan, then there should be strong covenants while structuring the loan agreement which ranges from several restrictions like limiting the debt-equity ratio to restricting management authority on certain aspects of the business. The officer should take help of these tools while structuring the loan for his or her client who would enable a proper and smooth business process (Duellmann, Scheicher, and Schmieder, 2008). 4: Risk is inherent in any business, and there should be appropriate control measures to mitigate risk. The purpose of risk measurement should never be to limit business, but it should enable doing business in a more controlled manner so that there are reduced the risk of defaults. Risk can be categorized into several buckets as per the operation in which the risk is being measured. The four broad categories of risk include operational risk, credit risk, market risk and liquidity risk. Risk should be evaluated before going forward with the loan process, and there are several tools available which can be used to measure risk in a quantitative as well as qualitative sense. Assets should have popper evaluation criteria and valuations should be performed based on DCF or relative valuation methodologies (Cochran and Shelnutt, 2014). These valuations should be carefully monitored and needs to be frequently updated so that any significant event that changes the financial profile of the clie nt is captured through the risk measuring tools. The value at risk and expected shortfall are some of the parameters which enable bankers to measure risk and monitor them frequently. Credit Risk measurement also involves calculation of risk of default which depends on two parameters which are the probability of default and the loss gave default (LGD) which measures the impact of loss once there is the default. These parameters are calculated to understand the credit rating of the client and interest is charged accordingly. These are some of the aspects related to risk measurement and controlling while it comes to loan structuring (Arthur and Graner, 2004). 5: There needs to be thorough pitching of the loan product like for example consider the lender being a big banking organization like Citibank. Loan products are purely functional products, and they have little emotional connect with the clients (Molins and Vives, 2016). Therefore the strategy for pitching the various loan products to the client should be focused mostly on the functional aspects of the product. The various advantages of the loan product should be clearly stated beforehand, and the limitations should also be iterated so that the client can map the benefits as per his requirements. This may also require consultation with other financial advisors of the clients since in few cases the client is not conversant with the various financial jargons and assets. Moreover, there is a requirement of apparently making him or her understand the different regulatory constraints which might limit his options or benefits from the loan product. The fees and commissions charged by the o rganization should be declared upfront so that there is transparency and effort should be taken to understand that client is completely cognizant of the offer benefits or terms and conditions (Diev, 2007). 6: The officer who is in charge of dealing with the client must undergo a thorough research of the client background and his economic credibility so that he can offer the best product as per the client requirements and eligibility. This aspect is more concerned with the marketing capability and identifying the appropriate target audience for a particular product. Every organization has a range of goods to cater to various client needs and it is the job of the officer to identify the proper client requirement rightly. For that to happen the officer should have a good understanding of the client profile and an in-depth knowledge of the different products that the company offers. Aright mix of these two capabilities will lead to the identification of appropriate clients with the necessary requirements which can be catered by a particular loan product (Ahn, 2010). References Ahn, J.-H. (2010) Loan sales and Loan Market Competition*,International Review of Finance, 10(2), pp. 241262. Doi: 10.1111/j.1468-2443.2010.01110.x. Arthur, J.D. and Graner Markus K. (2004) An operational model for structuring the requirements generation process,Requirements Engineering, 10(1), pp. 4562. Doi: 10.1007/s00766-004-0196-2. Cochran, R.J. and Shelnutt, H.T. (2014) An examination of mortgage loan servicing rights in the aftermath of the Subprime mortgage crisis of 2006,Accounting and Finance Research, 3(1). Doi: 10.5430/afr.v3n1p46. Diev, S. (2007) Structuring complex requirements,ACM SIGSOFT Software Engineering Notes, 32(2), p. 1. Doi: 10.1145/1234741.1234755. Dimitras, A.I., Petropoulos, T. and Constantinidou, I. (2002) Multi-criteria evaluation of loan applications in shipping,Journal of Multi-Criteria Decision Analysis, 11(4-5), pp. 237246. Doi: 10.1002/mcda.332. Duellmann, K., Scheicher, M. and Schmieder, C. (2008) Asset correlations and credit portfolio risk: An empirical analysis,The Journal of Credit Risk, 4(2), pp. 3762. Doi: 10.21314/jcr.2008.073. Gourlay, U.M. (2001) Know your parent organization and your business EnvironmentCriteria for success, Journal of Interlibrary Loan, Document Delivery Information Supply, 10(1), pp. 3746. Doi: 10.1300/j110v10n01_05. LIU, G. (2012) Municipal bond insurance premium, credit rating, and underlying credit risk,Public Budgeting Finance, 32(1), pp. 128156. Doi: 10.1111/j.1540-5850.2011.01005.x. Molins, J. and Vives, E. (2016) Model risk on credit risk,Risk and Decision Analysis, 6(1), pp. 6578. Doi: 10.3233/rda-150115. Shenbagavalli, R., Ponniah, V.M., Senthilkumar, S. and Abirami, P. (2015) A credit risk analysis of banks: The users of credit cards influences financial and operational risk in banks leading to credit risk,Asian Social Science, 11(5). Doi: 10.5539/ass.v11n5p65. Skoglund, J. and Chen, W. (2016) The application of credit risk models to macroeconomic scenario analysis and stress testing,The Journal of Credit Risk, 12(2), pp. 145. Doi: 10.21314/jcr.2016.208. Spadaford, J.F. (2002) Reengineering commercial loan servicing at first Chicago,National Productivity Review, 12(1), pp. 6572. Doi: 10.1002/npr.4040120109.

Oliver Cromwell Essays - Ulster Cycle, Medb, C Chulainn, Deirdre

Oliver Cromwell Sean Toomey Cuchulain's real name was Setanta, and he lived with his mother in Dundalk. He got his name by slaying King Culann's dog. Without a dog he had no one to guard the house, so he had to for punishment. Cuchulain means "hound of Culann". He decided to take up arms and set out with a wise friend named Ibar. They arrived at the fort of the three sons of Nechtan. He fought the first son, Foil MacNechtain. Ibar said he could not be pierced, so Cuchulain slams him in the head with a rock and cuts his head off. Next he killed Tuachell and cut his head off and placed it next to his brothers. Finally he killed the third brother in the water by drowning him and cutting his head off. He looted the castle and returned home. On the journey home he picks up two live deer and 24 swans. When he arrived at the castle people marveled at the sight of three heads, two deer and the swans. No one recognized him except the king. He was so hot from his battle he had to be put in three separate cauldrons of water to cool him down. Cuchulain did all of this at the age of seven. The famous Irish poet, William Butler Yeats wrote poems about his conquests, like "Cuchulian's Fight with the Sea". Aonghus was the god of love. He was very handsome and always had four birds hovering over his head. In "The dream of Aongus" he falls in love with a beautiful young woman. Her name was Caer Ibormeith, daughter of Ethal Anubhail. First he asks Ailill and Medb for help, but it does not work because she is in the shape of a swan living with a hundred and fifty other swans. If he can pick her out he can have her. Of course he does and they move to his palace and live together. He was also the foster father of Diarmiud Ua Duibhne and tried to save him and his lover from the vengance of Fionn MacCumhail. "The Song of Wandering Aengus" by Yeats describes Aengus falling in the love with the woman. Fergus was in love with Nessa. She would only marry him if he would give up the throne of Ulster for one year to let her son Conchobhar rule in his place. After a year when he went to get the throne back he would not give it up. He let Fergus work for him and offer Deirdre, Naoise and his brothers passage back to Ireland with no harm coming to them. Again Conchobar lied and murdered them. Fergus caused an up rising killing three hundred of his men. Fergus and his men then went into exile for sixteen years, staying with Ailill and Medb. Fergus was eventually killed by Ailill while bathing in a lake with Medb. "Fergus and the Druid" describes him giving up the crown to Conchobar. When King Callahan died his oldest son took over and his youngest son Brian Boru plotted to take the throne. When the Vikings assassinated his brother he became King. He then married the most beautiful and evil woman in Ireland. After four years of marriage Brian left Maelmora. She was so angry with him she summoned the Vikings with promises of land if they would invade and defeat Brian Boru. On his march across Ireland he managed to gather up over 20,000 Irishmen. On April 23, 1014 he arrived at the battlefield crucifix in one hand and sword in the other. That day the Irish would be victorious. It is said that only 20 Vikings survived the battle of Clontarf. In the battle high king Brian Boru lost his life. "The sidhe is a mound or hill, the dwelling place of the De Danaan after their defeat by the milesians. The ancient gods, thus driven underground, were relegated in folk memory to fairies, aes sidhe, the people of the hills. Most popular is the banshee, the woman of the fairies. Each god was allotted a sidhe by the Dagda before he gave up leadership of them". In the poem "The hosting of the Sidhe", it describes how sacred the area is. Fin maccumhail was the son of the king's daughter, he was prophesized to take over the kingdom. The king would not allow this and tried with great effort to have him killed. However, his grandmother would not allow this and saved him from his death.

Biography of Stephen Biko, Anti-Apartheid Activist

Biography of Stephen Biko, Anti-Apartheid Activist Steve Biko (Born Bantu Stephen Biko; December 18, 1946–September 12, 1977) was one of South Africas most significant political activists and a leading founder of South Africas Black Consciousness Movement. His death in police detention in 1977 led to his being hailed a martyr of the anti-apartheid struggle. Fast Facts: Stephen Bantu (Steve) Biko Known For:  Prominent anti-apartheid activist, writer, founder of Black Consciousness Movement, considered a martyr after his death in a Pretoria prisonAlso Known As:  Bantu Stephen Biko, Steve Biko, Frank Talk (pseudonym)Born:  December 18, 1946 in King Williams Town, Eastern Cape, South AfricaParents: Mzingaye Biko and Nokuzola Macethe DunaDied:  September 12, 1977 in a Pretoria prison cell, South AfricaEducation: Lovedale College, St Francis College, University of Natal Medical SchoolPublished Works:  I Write What I like: Selected Writings by Steve Biko, The Testimony of Steve BikoSpouses/Partners: Ntsiki Mashalaba, Mamphela RampheleChildren: 2Notable Quote: The blacks are tired of standing at the touchlines to witness a game that they should be playing. They want to do things for themselves and all by themselves. Early Life and Education Stephen Bantu Biko was born on December 18, 1946, into a Xhosa  family. His father Mzingaye Biko worked as a policeman and later as a clerk in the King William’s Town Native Affairs office. His father achieved part of a university education through the University of South Africa (UNISA), the distance-learning university, but he died before completing his law degree. After his fathers death, Bikos mother Nokuzola Macethe Duna supported the family as a cook at Greys Hospital. From an early age, Steve Biko showed an interest in anti-apartheid politics. After being expelled from his first school, Lovedale College in the Eastern Cape, for anti-establishment behavior, he was transferred to St. Francis College, a Roman Catholic boarding school in Natal. From there he enrolled as a student at the University of Natal Medical School (in the universitys Black Section). While at medical school, Biko became involved with the National Union of South African Students (NUSAS). The union was dominated by white liberals and failed to represent the needs of black students. Dissatisfied, Biko resigned in 1969 and founded the South African Students Organisation (SASO). SASO was involved in providing legal aid and medical clinics, as well as helping to develop cottage industries for disadvantaged black communities. Biko and Black Consciousness In 1972 Biko was one of the founders of the Black Peoples Convention (BPC), working on social upliftment projects around Durban. The BPC effectively brought together roughly 70 different black consciousness groups and associations, such as the South African Students Movement (SASM), which later played a significant role in the 1976 uprisings, the National Association of Youth Organisations, and the Black Workers Project, which supported black workers whose unions were not recognized under the apartheid regime. Biko was elected as the first president of the BPC and was promptly expelled from medical school. He started working full-time for the Black Community Programme (BCP) in Durban, which he also helped found. Banned by the Apartheid Regime In 1973 Steve Biko was banned by the apartheid government. Under the ban, Biko was restricted to his hometown of Kings Williams Town in the Eastern Cape. He could no longer support the Black Community Programme in Durban, but he was able to continue working for the Black Peoples Convention. From King Williams Town, he helped set up the Zimele Trust Fund which assisted political prisoners and their families. Despite the ban, Biko was elected Honorary President of the BPC in January 1977. Detention Biko was detained and interrogated four times between August 1975 and September 1977 under Apartheid era anti-terrorism legislation. On August 21, 1977, Biko was detained by the Eastern Cape security police and held in Port Elizabeth. From the Walmer police cells, he was taken for interrogation at the security police headquarters. According to the Truth and Reconciliation Commission of South Africa  report, on September 7, 1977, Biko sustained a head injury during interrogation, after which he acted strangely and was uncooperative. The doctors who examined him (naked, lying on a mat and manacled to a metal grille) initially disregarded overt signs of neurological injury. Death By September 11, Biko had slipped into a continual semi-conscious state and the police physician recommended a transfer to hospital. Biko was, however, transported 1,200 kilometers to Pretoria- a 12-hour journey which he made lying naked in the back of a Land Rover. A few hours later, on September 12, alone and still naked, lying on the floor of a cell in the Pretoria Central Prison, Biko died from brain damage. The Apartheid Governments Response South African Minister of Justice James (Jimmy) Kruger initially suggested Biko had died of a hunger strike and said that his death left him cold. The hunger strike story was dropped after local and international media pressure, especially from Donald Woods, the editor of the East London Daily Dispatch. It was revealed in the inquest that Biko had died of brain damage, but the magistrate failed to find anyone responsible. He ruled that Biko had died as a result of injuries sustained during a scuffle with security police while in detention. An Anti-Apartheid Martyr The brutal circumstances of Bikos death caused a worldwide outcry and he became a martyr and symbol of black resistance to the oppressive apartheid regime. As a result, the South African government banned a number of individuals (including Donald Woods) and organizations, especially those Black Consciousness groups closely associated with Biko. The United Nations Security Council responded by finally imposing an arms embargo against South Africa. Bikos family sued the state for damages in 1979 and settled out of court for R65,000 (then equivalent to $25,000). The three doctors connected with Bikos case were initially exonerated by the South African Medical Disciplinary Committee. It was not until a second inquiry in 1985, eight years after Bikos death, that any action was taken against them. The police officers responsible for Bikos death applied for amnesty during the Truth and Reconciliation Commission hearings, which sat in Port Elizabeth in 1997. The Biko family did not ask the Commission to make a finding on his death. The Truth and Reconciliation Commission of South Africa report, published by Macmillan in March 1999, said of Bikos death: The Commission finds that the death in detention of Mr Stephen Bantu Biko on 12 September 1977 was a gross human rights violation. Magistrate Marthinus Prins found that the members of the SAP were not implicated in his death. The magistrates finding contributed to the creation of a culture of impunity in the SAP. Despite the inquest finding no person responsible for his death, the Commission finds that, in view of the fact that Biko died in the custody of law enforcement officials, the probabilities are that he died as a result of injuries sustained during his detention. Legacy In 1987, Biko’s story was chronicled in the film  Ã¢â‚¬Å"Cry Freedom.† The hit song Biko, by Peter Gabriel, honored Steve Bikos legacy in 1980. Stephen Biko remains a model and hero in the struggle for autonomy and self-determination for people around the world. His writings, his life work, and his tragic death were all historically crucial to the momentum and success of the South African anti-apartheid movement. Nelson Mandela called Biko the spark that lit a veld fire across South Africa. Sources Mangcu, Xolela. Biko, A Biography. Tafelberg, 2012.Sahoboss. â€Å"Stephen Bantu Biko.†Ã‚  South African History Online, 4 Dec. 2017.Woods, Donald. Biko. Paddington Press, 1978.

Simple Guide How to Apply for Financial Aid

Simple Guide How to Apply for Financial Aid SAT / ACT Prep Online Guides and Tips You’ve taken the SAT or ACT (or both). You’ve researched a list of safety, target, and reach schools. You’ve written what seems like 100 college essays, and nailed down several letters of recommendation. You think you finally have a minute to take a breather, and then you remember: you have to figure out how to pay for all of this! Most students know that financial aid is an option, but the whole financial aid application process can be confusing. What counts as financial aid? Where do you get it? What’s the typical application process like? How much can you get? It’s enough to make your head spin, especially if you don’t have much guidance on the subject. In this post, I’ll answer all those questions (and more) to start you off on the right foot. Heading off to college should be an exciting new adventure, not a stressful financial burden- this guide will help you get all the financial aid you need to make this upcoming college transition a pleasant one. Before we jump into that, though, I'll talk more generally about college expenses and overarching financial aid strategy. Paying for College: The Basics So you're about ready to head to college- or at least, you're thinking about whether you can afford it. How does the cost of your education and the financial aid application process factor into your experiences at school and beyond? College Costs Every year that you attend school- whether you're getting a BA, a Master's, or a professional degree- costs a certain amount of money. The biggest expenses associated with attending college include tuition, room, and board. If you don't cover your tuition costs, you won't be able to register for classes or actually attend school. If you can't afford living expenses associated with attending school (room, board, other personal expenses), you can't actually be present on campus to attend classes. Ultimately, all of these costs need to be covered every year or you won't be able to attend college. To learn more about how much money it takes to get an education, read our guide on the explicit and hidden costs of college. Where Does Financial Aid Come In? For many students, there will be a difference between what college actually costs and what they can afford to pay. For every year that you anticipate this deficit, you apply for financial aid for your school to cover as much of this cost as you can. In general, this process includes submitting a federal financial aid application. Your school receives the information from this application and puts together a financial aid package, which could include federal aid and/or school-based aid. Your grants and loans (if you choose to accept them) will be laid out for you in this financial aid offer. You're then able to make a decision about whether the remaining difference in cost, after taking aid into account, is something that you can afford to pay. If you choose to accept an offer from a particular school, and there is a difference between the aid offered and total college costs, it is your responsibility to pay the remaining amount. You may not have to pay it all up front- some schools offer payment plans throughout the semester- but if you do not make timely payments, you will not be allowed to register for classes, and you won't receive any college credits. Some students use family savings, private loans, student jobs, or a combination thereof to cover these costs. Worrying about paying for college can be an enormous burden- often, students don't feel prepared or informed enough to make such big financial decisions. If you're in this boat, rest assured that with some good intel and a little experience you'll be able to navigate financial aid as well as anyone else. When I entered college as a freshman, I felt pretty lost when it came to understanding financial aid- I was unfamiliar with a lot of the language, and I wasn't sure where to get good objective advice. I came out on the other side, and I'm happy to say it's not as scary as it first seems. So let's get started! What Is Financial Aid? The term "financial aid" is thrown around as a monolithic term that seems to cover anything that helps pay for college. There are different types of financial aid, though, and they're not all created equal- they come from different sources and with different "catches." Types of Financial Aid There are several types of financial aid available- some are better than others. Here, I'll go over all the major types of financial aid, their perks, and their drawbacks. Grants Grants are lovely little monetary awards that you don’t have to pay back. For this reason, they are awesome- if you get a grant, you are literally getting free money. The catch? They’re usually based on your financial need. Free money is generally hard to come by, so eligibility criteria for grants tend to be stricter than for loans. Student loans can be important financial assets, as long as you can support the monthly payments after graduation. Loans A loan is a sum of money that is given to you when you need it (i.e. when you need to make tuition, room, or board payments) which you pay back after graduation. You also pay back an additional percentage of money, known as interest. Loans can be really helpful, but also a burden post-graduation if you take on a lot of student debt. Some loans are better than others: for example, loans that are subsidized or have low-interest rates, subsidized loans are generally preferable because you end up paying less in the long run. To learn more about these types of loans, read our guides to the Perkins and Direct Subsidized loan programs. Scholarships Scholarships, like grants, are sums of money that are awarded to you to help pay for school. They're a bit different from grants and loans in a few important ways, so I won't spend much time addressing them in this post. First, they'renot reliable. Most scholarships are very competitive, which means that students shouldn’t expect to be able to pay for the bulk of college expenses with scholarship awards. Second, they havewidely varying eligibility criteria, award amounts, and application processes- grants and loans are much more standardized in these respects. In sum, scholarships areawesome bonuses if you get them, but the meat and potatoes of financial aidaregrants and loans. Financial Aid Sources Financial aid can come from a variety of sources. Your funding source can affect your type of aid, your award amount, your eligibility criteria, and the application process. Here, I'll address the three main sources of student aid: federal, institutional, and private. I'll also briefly address some loan basics, like what to expect in terms of student loan payments and affordability. Federal Federal student aid is financial aid that is sponsored or subsidized by the US federal government. It's widely available and pretty easy to apply for- there's one application for all federal aid programs called, aptly, the Free Application for Federal Student Aid (FAFSA). The FAFSA is also useful for more than just federal aid- I'll explain why later on in the post. Some federal aid programs include the Pell Grant, Perkins loan, Stafford loan, and Direct Subsidized and Unsubsidized loans. Eligibility criteria for most federal aid programs tend to be very clear- if you meet the criteria, you should get the aid award. Interest rates on federal loans are also very competitive and tend to be lower than those on private loans (lower interest rates = less money you shell out in the long run). Institutional Colleges will sometimes have their own financial aid programs. Some schools even claim to meet all financial need- basically, everything that your family can’t afford to pay. Generally, the better a school’s endowment, the better its financial aid program. Much of the institutional aid that's awarded is in the form of grants, which are primarily need-based. Some merit-based scholarships are given out by some institutions to entice particularly competitive students. Usually, schools don't serve as loan lenders (with a notable exception being in the case of the Perkins loan program). Schools use information generated from your FAFSA to determine what (if any) financial aid you'll get from the institution, in addition to the federal aid you're eligible for. Schools may also use an application called the CSS/Financial Aid PROFILE to award nonfederal financial aid. I'll talk more about the PROFILE in the section on the federal aid application process. Private When people discuss private aid sources, they're usually referring to banks that are funding private loans. This is the third level of financial aid: if grants and low-interest federal loans don’t cover enough of your expenses, you can get a private loan to make up the difference. Theterms on these loans usually aren’t as good as those on federal loans, but you can get decent interest rates if you (or the person who's signing on the loan) have good credit. Loans: How Much Should You Take Out? Student loan debt is a big concern for current college students and recent graduates alike. To avoid taking on debt that you can't afford to pay back, you mustconsider loan amounts, interest rates, and repayment plans to determine what you can handle. What amount of debt is worth the education you'll be receiving? To answer this question as effectively and as accurately as possible, consider the following: taking your future career plans and future income into account, what do you anticipate being able to afford in terms of monthly loan payments? Be as realistic as possible. Now, monthly loan payment amounts will vary based on things like interest rates and whether the loan is subsidized or unsubsidized. What you can actually afford to pay will also depend on factors like your income, cost of living, and how much you want to save and spend. Even though all of these factors are (probably) currently unknowable, this chart lays out some general rules about loan payments and affordability: Total Student Loan Debt Monthly Payment Minimum Annual Income Needed to Afford Monthly Payment $5,000 $61 $7,320 - $9,150 $10,000 $122 $14,640 - $18,300 $15,000 $184 $22,080 - $27,600 $20,000 $245 $29,400 - $36,750 $25,000 $306 $36,720 - $45,900 $50,000 $612 $73,440 - $91,800 $100,000 $1,222 $146,660 - $183,300 The general rule of thumb is that you should aim for 10% of your income to be spent on student loans. You can certainly live frugally and pay your loans with 30% of your income, but just remember about 30% of your income goes to taxes, another 30% will go to rent, and you'll need to budget for living expenses too. The Financial Aid Application Process The process is so much more manageable if we break it down step by step. So you have a good idea of the financial aid basics- you know all about the types of financial aid and their various sources. The next step? Actually learning how to apply for financial aid! The process and timeline will be a bit different for everyone, but here I’ll focus on the process for (1) first-time college freshmen who are (2) proactive about applying for financial aid. It’s generally better to apply earlier rather than later for financial aid programs (so, don’t wait until application deadlines if you can help it) because some programs run out of funds. One notable example of a program with limited funds is the Perkins loanprogram. You generally don’t have to worry about the financial aid application process until the bulk of your college application work is done. Here, I’ll outline a comprehensive financial aid process in chronological order of applications you should complete- the CSS/Financial Aid Profile is listed first because you might have to complete it while working on some college apps (unfortunately). Step 1: The CSS/Financial Aid PROFILE The CSS/Financial Aid PROFILE is an application for nonfederal financial aid used by almost 400 different colleges and scholarship programs. Even if you don’t think you’ll apply to one of these colleges or programs, it may be wise to fill it out, so you don’t preemptively limit your funding options. Check out the list of participating programs before deciding not to complete it- you might find a program or school you're interested in! If you’re applying to any of the participating schools (or scholarships), they’ll have their own deadlines for submitting the PROFILE. It’s very important that you meet this deadline if you want to be considered eligible for institutional financial aid. Some schools may ask for it around the time college apps are due. Submitting the PROFILE If you plan on completing the PROFILE,you’ll need to enter detailed student and parent financial information. Gather the following paperwork for both you and your parents to expedite the application process: Current and previous years' tax returns W-2 forms and other records of current year income Records of untaxed income and benefits for current and previous tax years Current bank statements Records of savings, stocks, bonds, trusts, etc. There are fees associated with this application- one fee to actually submit it (which includes a single school report), and a $25 fee to generate reports for additional schools. There are fee waivers available for low-income students. To learn more about the CSS/Financial Aid PROFILE, check out this comprehensive guide or interactive presentation. Step 2: The FAFSA The FAFSA: Perhaps the most important part of the financial aid process. The FAFSA is the Free Application for Federal Student Aid. Like I mentioned earlier, this one application will open up a lot of potential aid opportunities. The FAFSA opens up October 1 each year for the next academic year (for example, if you’re startingcollege in the fall of 2020, you can submit your FAFSA on October 1, 2019, at the earliest). A few days after you submit your application, you’ll get what’s called a SAR (student aid report) outlining different types of federal aid that you’re eligible for. If you’re interested in the Perkins loan, you’d have to be offered the loan directly through your school. Many schools use the information generated from the FASFA to award their own aid, especially if they don’t use the CSS/Financial Aid PROFILE. So when should you actually submit your FAFSA? Even though the deadline is pretty late (e.g. deadline for 2019-2020 academic year is June 30, 2020) apply as close to October 1 as possible. Some programs are first-come, first-serve, so if you apply early, you won’t end up losing out on any potential funding opportunities. Submitting the FAFSA To complete the application, you’ll need detailed financial information for both yourself and your parents, including: W-2 forms Tax returns Records of untaxed income and benefits The application itself should take 2-3 hours, and can be submitted online. It should take about threedays to get your "results"- the student aid report outlining your federal aid eligibility. You can even estimate your eligibility before you apply using the FAFSA4caster. For detailed information on how to submit a FAFSA, check out our Pell Grant guide. Step 3: The Financial Aid Award Letter After you’ve been admitted to a college, the school will put together a financial aid award letter- if you noted that you want financial aid, that is. You will not have to accept or reject any offer of admission until you’ve been able to go over a school’s financial aid package. You can use the award amounts to calculate your net cost, or what you have to pay out of pocket to attend that school. If there are loans offered on your financial aid letter, you don’t have to accept any that you’re not comfortable with. You tell your financial aid office what awards you want to take (pro tip: take all the grants and scholarships) and what awards you don’t. Calculating Your Net Cost Figure out the school’s CoA (Cost of Attendance). This figure includes tuition, fees, books, transportation, room, and board. If it's not listed on the financial aid letter, turn to Google or the financial aid office. Learn more about expenses in our guide on what college really costs. Subtract any grants and scholarships listed on the financial aid package from your CoA. This is free money that your school and/or government is awarding you. The figure you have right now is your out-of-pocket cost. If this isn't affordable, this isn't necessarily what you have to payright now to attend this school. Subtract any federal loans offered from the out-of-pocket cost. These loans tend to have low-interest rates and good repayment terms. Subtract any work-study award amounts. Many students have jobs during the school year to help cover some college expenses. Work study helps facilitate the job search. The remaining amount is what you have to pay to attend school for one year. If this amount is still not manageable, and you're comfortable with the idea of taking out more loans, you can consider private loans to cover some of the balance. How Much Aid Can You Get? Let's figure out how much aid you can get your hands on. This is the real question, right? If you're going to go through all the trouble of applying for financial aid, you want the results to be worth it in the end. The amount of aid you can get depends on two main factors: #1: Your financial need, and#2: Where you go to school Students with very low family incomes who attend schools with good financial aid programs can get all of their financial need covered- with all grants, no loans. Harvard, for example, expects no family contributions from families who make less than 60k a year, although they still expect students to contribute a small amount via a student job. There are other schools that claim to meet all students’ unmet need. If you have high financial need but choose a school with a less generous financial aid program, you might be expected to pay a lot out of pocket. State schools, in particular, tend to have much higher sticker prices for out-of-state residents, so even if you get the maximum amount of federal Pell grant money ($5,500) you could be on the hook for a very large sum of money. If you don’t have much financial need, you can still get financial aid through schools with good programs. Harvard, again as an example, gives some sort of financial aid to about 70% of its students. You might not be eligible for many grants, but you could potentially be eligible for low-interest government loans, like the Direct Subsidized, Unsubsidized, and PLUS programs- they have less strict eligibility criteria. What If You Don't Receive Enough Financial Aid? Sometimes, even though students do everything right, they still end up stuck with a price that they or their families just can’t afford. Here are some steps you can take to close the gap between what you can afford and what you owe. Check in With the Financial Aid Office See if they can work with you on your financial aid package. Don’t treat it like a bidding war- for example, going to a school with another college’s financial aid package and demanding they match it won’t generally fly. Tell them that you’re grateful for the package, but as is, your family can’t afford it. Take this opportunity toexplain any extenuating circumstances or hardships that make paying for college difficult. Bring concrete numbers and calculations to back up your claims, and be prepared to discuss what you can afford. Apply to Scholarships Ideally, you’d start looking at scholarship programs early on in your junior year. Apply to scholarships as a Hail Mary or backup plan- don’t count on any scholarship earnings before you’ve actually earned them. With that being said, scholarships (even small ones) can help make college more affordable. Ronald McDonald, Gates Scholars, and Hispanic Scholarship Fund awards are good places to start. Consider Schools with Better Aid Packages Sometimes, the heavy burden of student loans isn’t worth attending one particular school, even if it’s your dream school. Do a cost-benefit analysis to objectively think about whether one school will be worth the extra dollars up front and/or in loans in the long run, versus another school that’s more affordable. What's Next? If you want to increase your chances of getting more financial aid, you can start with steps that will also help with your college applications. Getting your SAT scores up or investing time in community service hours will make you a more attractive college applicant, but it will also make you eligible for more scholarships. In order to prepare for scholarship applications, read our guides to the National Merit Scholarship, Walmart Scholarship, and Coca-Cola Scholarships. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Managerial accounting Essay Example | Topics and Well Written Essays - 1000 words

Managerial accounting - Essay Example Utilization of manufacturing overhead: over application or under application Under application or over application of manufacturing overhead is given by the difference between expected costs and actual costs. Expected overhead cost for December= $ 200000 Actual costs= number of machine hours *rate per machine hours =6000*30 =180000 Therefore Under application of manufacturing overhead = expected coast- actual cost =200000-180000 =20000 Under application of manufacturing overhead cost during December is $ 20000. Balance in finished goods inventory account on 31 December Finished goods inventory consist of the N11- 013 goods. The cost of finished inventory is therefore the total cost for N11-013. Total cost = direct materials+ direct labor+ overheads =8000+ 24000+ (1000*30) =32000+30000 = 62000 Therefore, closing finished goods inventory is equivalent to $ 62000. ... th ended 30 November Physical units materials conversion total Beginning WIP 1600 - 800 Units started and completed 34000 34000 34000 Ending WIP 2000 2000 1000 Equivalent units 37600 36000 35800 Manufacturing costs 265680 172320 438000 Cost per equivalent units 7.38 4.8134 12.1934 Assigned costs Completed and transferred 250920 163655. 6 414575.6 Ending work in progress 7380 2406.7 9786.7 Where the value of equivalent units is obtained from the formula Equivalent units = beginning WIP+ units started completed + ending WIP Cost of ending work in progress = unit cost*(*2000*50%) (Heisinger, p. 163) Question 3: Carvings for Cakes Pty Ltd Excel spreadsheet for calculating cost per unit of activity driver activity cost quantity cost per unit activity prepare annual accounts 5000 #DIV/0! process receivables 15000 5000 3 process payables 25000 25000 1 program production 28000 1000 28 process sales order 40000 4000 10 dispatch sales order 30000 2500 12 develop and test products 60000 #DIV/0! load mixers 14050 1000 14.05 operate mixers 45900 200000 0.2295 clean mixers 6900 1000 6.9 move mixers to filling 3450 200000 0.01725 clean trays 20000 16000 1.25 fill trays 16000 800000 0.02 move to baking 8000 16000 0.5 set up ovens 50000 1000 50 bake cakes/ pastries 130000 1000 130 move to packing 40000 16000 2.5 pack cakes/ pastries 80000 800000 0.1 inspect pastries 2500 50000 0.05 Bill of activities for Lamington bill of activities for Lamington cost rate cost drive level activity cost process receivables 3 500 1500 process payables 1 200 200 program production 28 100 2800 process sales order 10 400 4000 dispatch sales order 12 500 6000 develop and test products 600 load mixers 14.05 100 1405 operate mixers 0.2295 30000 6885 clean mixers 6.9 2000 13800 move mixers to filling 0.01725