Little Miss Sunshine Film Review Essay

Little Miss Sunshine is a film about how families are consistently there for one another regardless of how broken their family might be. Discharged in July of 2006, the movie is coordinated by a couple group, Jonathan Dayton and Vanessa Faris. The chiefs make a fabulous showing of keeping their crowd connected with and delighted all through the film. The primary character of the film is a youthful multi year old young lady named Olive Hoover, played by Abigail Breslin. Olive has consistently had a fantasy about being in a wonder event. One day her fantasy worked out, when she was acknowledged into a delight expo in California. Because of specific circumstances in the family, all relatives are compelled to enjoy on this excursion to California with Olive. Having totally various characters, every relative makes amusing clashes between characters. From this account of family bonds, watchers will acknowledge as long as you make progress toward something you really love, your family will be behind you whether you win or lose. The group of Olive has various eccentricities, from sedate upper rooms to self-destructive individuals, nothing appeared to be directly in Olive’s mind. Richard and Sheryl are the guardians of Olive. Assembling s nine stage plan to progress, Richard thinks he is a splendid. His relatives and others around him think of him as a total failure. Plain, Sheryl’s sibling is experiencing melancholy and self-destructive considerations because of an ongoing separation with his previous beau. Being compelled to live with a relative who can look out for him, Frank needs to remain in Paul’s room, Olive’s sibling. Paul concluded that being a fly pilot for the Nietzsche is the main thing he needs throughout everyday life, everything else is totally dumb. For longer than a year he hasn’t expressed single word, utilizing pen and paper to speak with the outside world. This broken family would start leaving on a crosscountry experience that will change their lives until the end of time. In Little Miss Sunshine, the film helps render the topics of family holding in a useless manner. Procedures in any film are significant for a chief to create. One strategy in this film is as opposed to utilizing numerous subjects in the film, the overwhelm topic is family. In numerous different movies, watchers are acquainted with the principle characters, yet in addition acquainted with various side characters. Dayton and Faris do an awesome activity on just giving the primary characters screen time, and no opposite side characters. This makes the watcher really see how the Hoovers work and bond together since there are no outside character. The entire dynamic of the film with the shading, light, language, etc gives the film an uncommon artistic creation in the viewer’s head. The lighting in the film is more granny than clear, radiating a kind of odd sense while viewing the film. Who might have figured events could be made into such a serious deal for little youngsters. For Olive it was. Everything she could consider was remaining in front of an audience getting that lovely crown before a horde of individuals. From the earliest starting point of the film, the main scene is of Olive watching Miss America win in the U.S. expo and being in wonder of how she responds. Her Grandpa, Edwin is the one individual in her remote family she truly turns upward to and realizes she can generally ask him anything. He has been showing her an independent exhibition for the event in California. In contrast to generally develop and insightful grandparents, Edwin is an exceptionally debased druggy, making a touch of concern Olive’s mother and father, since he, instead of a reasonable grown-up, was the one thinking of an independent presentation for Olive. Images in a film are in every case significant in light of the fact that they are the impacts that get the viewer’s eyes. One case of an image in Little Miss Sunshine is the multi year old yellow volks cart the family utilizes on their excursion to California. In any case, the van unquestionably is an ideal counterpart for the Hoover family. It coordinates how the family stands apart in light of their weirdness. The van additionally unites the family. For example, when one relative attempts to begin the van he experiences difficulty, however once the entire family cooperates to begin the van they experience no difficulty. The eatery menu is likewise another image. Out and about the family stops at a café to snatch a light meal. Making a major debate when Olive states she needs to arrange frozen yogurt with her flapjacks, the family says how she ought not have all that food since she is going into an expo. The menu represents America’s fixation on diets and weight. The last scene of the film shows how families are eager to do anything while at the same time remaining behind a relative. Olive’s execution transformed into an extremely provocative move. Rather than her father going in front of an audience to expel Olive from the exhibition, he starts to hit the dance floor with her. At that point the remainder of the family goes along with them in front of an audience. Despite the fact that Olive lost the opposition and was never permitted to return to any event in the province of California, she didn’t care. She had a fabulous time acting in her first exhibition and she realized her family was glad for her. At long last, Olive was the person who united her family. She instructed them that it doesn’t matter in the event that you win or lose, the manner in which you look or act, family is all you need. Little Miss Sunshine portrays various ends. Remain behind your family regardless of how strange they may appear. Who thinks about others' opinion of you. Possibly you don’t have the right stuff another person has or the looks however as long as you attempt you realize you are a victor in your own heart regardless of the result. Now and again there truly is daylight on an overcast day. Works Cited ~ â€Å"Little Miss Sunshine.† www.commonsensemedia.org/film audits/little-miss-daylight. Rich Barton, 18 Dec. 2006. Web. 2 Oct. 2012. ~ â€Å"Little Miss Sunshine.† http://www.imdb.com/title/tt0449059/. IMDB, 2006. Web. ~ â€Å"Random House Webst’s College Dictionary†; Random House New York; 1999

None1 Essay Example For Students

None1 Essay Presentation Hyper expansion has tormented the vast majority of the universes creating nations over the previous decades. Nations in the industrialized world, as well, have on occasion dueled with hazardously high expansion rates in the post WWII period. With changing degrees of accomplishment, all have utilized extraordinary endeavors to bring their expansion rates inside satisfactory cutoff points. For the most part, a moderate pace of swelling has been a definitive objective. All the more as of late, in any case, a couple of nations have sought after arrangements that endeavor to kill swelling inside and out through complete value steadiness. This has demonstrated to be a quarrelsome venture, which plainly shows that there is still no all around acknowledged answer for the swelling issue. In reality, there isn't so much as a concurred agreement with respect to the wellspring of swelling itself. The monetarist observation that the foundation of swelling is exclusively the exorbitan t making of cash remains. So too does the conviction that swelling begins in the work advertise. Furthermore, among an assortment of others, the assessment that swelling fills the basic social need of settling incongruent requests by various gatherings is additionally solid. This last, and all the more broadly acknowledged, case shows that the issue is not really a specialized one; yet rather a political one. It features the now obvious truth that legislative issues and swelling are inseparably connected. What's more, similarly as with all intrinsically policy driven issues, agreement is troublesome, if certainly feasible, to accomplish. Be that as it may, political attributes do give adaptability. In certain nations, high paces of expansion have obviously been perfect with quick monetary development and quick rising ways of life. In such cases, it is very sensible to propose that higher paces of expansion are acceptableperhaps even important. In this setting, it is in no way, shape or form clear that pressing together an approach to stop moderate expansion is either required, or to the greatest advantage of the mass of the populace by any means. While expansion ensures that some will pick up to the detriment of others, the redistributions of pay and riches which do occur can, on ordinary worth grounds, be very attractive. In different conditions, it might be very alluring to put severe controls on swelling, or endeavor to keep it at zero level. Approaches focused on virtual value soundness have been being used by national banks in Europe, New Zealand, and Canada in the course of recent years. Such strategies have been especially engaged in Canada. As supported by Pierre Fortin, the main goal the Bank of Canada has sought after since 1989 has been to set up and keep up the expansion rate at zero level, which it sees as a CPI swelling rate that is plainly beneath two percent (italic included). To the astonishment of many, it has been unbelievably fruitful, acco mplishing its goal quite a long while before plan. Albeit isolated by just a couple of rate focuses, Canadas arrangement is a sharp difference to the moderate and adjusted methodology utilized in the U.S. Since 1989 the Federal Reserve has been happy with accomplishing an expansion pace of around 3 percent. In setting the loan fee, it has kept on giving unequivocal consideration to genuine monetary development and business, with the outcome that the U.S. joblessness rate is right now in the 5 to 6 percent run. In light of this measurement alone, it tends to be contended that the more moderate U.S. approach has delighted in more prominent accomplishment than the emptying focused strategy sought after by the Bank of Canada: Canada keeps on being troubled with a higher pace of joblessness. However, it keeps on accepting that the joblessness expenses of low expansion are temporary and little . The executives of most European Central Banks likewise keep on supporting this authoritative o pinion. Unmistakably, the believability of the old style thought that the Phillips exchange off among swelling and joblessness vanishes over the long haul is still high all through the world. Be that as it may, in Canada, as in the majority of Europe, the holding up proceeds. This isn't to propose that the cat-and-mouse game has been quiet and completely lovely. For sure, the relative need (or slack!) of accomplishment of zero expansion arrangements and exacting value controls has prodded a lot of warmed discussion. As a for example, more individuals are interested why Canada has only centered around expansion cutting and chosen not to see the more adjusted, and ostensibly increasingly fruitful, approach embraced by the U.S.. Is it really alluring, or insightful, to point towards virtual value dependability? Are there genuine long haul advantages to low, or zero, swelling? What are the genuine impacts of low expansion? The power of the progressing banter on these issues gives proof that there are no clear answers. The reason for this paper is to test at these issues trying to cast some lucidity on the discussion. Fittingly, it starts with an examination of the results of low expansion on the lead of money related strategy. As is notable, these impacts are questionable, and this paper not the slightest bit indicates to end the stop. Carrying the significant issues to the fore, nonetheless, is equivalent to conveying a very much supplied tool kit that contains a significant number of the necessities for all around made conclusions. The Consequences of Low Inflation on Monetary Policy as of late, financial arrangement has been elevated to the middle phase of financial strategy making the world over. This is a complexity to the main portion of the twentieth century when it was consigned exclusively to experimentation in the shadows. During these early years, financial strategy was exclusively utilized; due to some extent to the downturn of the thirties, and the re st of, the procedure of post WWII recreation and the Keynesian regulation that monetary activity was important to forestall insufficiency in total interest. By the late sixties and mid seventies be that as it may, a large portion of the created world was seeing the development of a mix of high expansion and low development; i.e., stagnation, and the venerated Keynesian investigation couldn't devise conceivable reactions to the marvel. Thus, money related arrangement developed as a prominent instrument of financial strategy, especially in the battle against swelling. Issues identified with the lead of money related arrangement worked their way to the cutting edge of approach banters during the 1980s as development and value strength were the halfway and long haul destinations. Steadily, a free accord rose among mechanically propelled nations that the prevailing goal of money related arrangement ought to be cost dependability, and from the beginning of the 1990s, this conviction has e xpanded in fame. Notwithstanding, contrasts keep on existing among national saves money concerning the suitable middle of the road target. While some think about fiscal totals and, thusly, money related focusing as operationally important, others center solely around financing costs despite the fact that the between connection between the two targets is all around perceived. Once more, similarly as with all swelling related issues, there is by all accounts little agreement. In spite of the fact that it might be noted in going here, money related approach has additionally experienced a renaissance in creating economies. A great part of the early writing on improvement financial aspects concentrated on genuine factors, for example, reserve funds, venture, and innovation as the hearts of development. Next to no consideration was paid to the money related framework as a contributory factor. For sure, during that time incalculable conclusions have featured that swelling is endemic during the time spent financial development and is likewise regarded more as an outcome of auxiliary irregularity than as a money related wonder. Nonetheless, with a developing assortment of overpowering proof, it has become evident that any procedure of financial development where money related extension is ignored likewise prompts inflationary weights with resultant effects on monetary development. Along these lines, cost dependability and fiscal approach have expected expanded significance everywhere throughout the world, in creating and created economies the same. However, the across the board utilization of fiscal strategy to control swelling doesn't really suppress the thunders of approach banter. Indeed, the degree to which cost dependability ought to be esteemed to be the abrogating goal of fiscal strategy has become an undeniably warmed subject of conversation. The pivotal inquiry is by all accounts whether the quest for low expansion; (i.e., value solidness) through money relate d strategy subverts the capacity of an economy to accomplish and support higher development. A considerable assemblage of research involves the assessment of this exchange off, whose roots follow back to the Phillips bend (1958) which showed the backwards connection between the adjustment in wage rates and joblessness rates. It was here that the proposal of an exchange off among expansion and joblessness was first laid. Despite the fact that the Phillips relationship has along these lines been tested on hypothetical and observational grounds, it keeps on shaping a significant locus of examination and it is judicious to take a gander at in some detail beneath. The Phillips Curve It is notable, and by and large acknowledged, that the descending incline of the Phillips bend emerges fundamentally on account of the nearness of cash dream and expected swelling going amiss from genuine expansion. In light of this information, and its resulting studies, the overarching swelling/fiscal arran gement discussion fixates on the conceivable short-run and since quite a while ago run exchange off among expansion and joblessness. This differentiation basically comes from the presumption of mistake learning process in the assurance of inflationary desires laborers do have an expectation on the expansion, but since they judge the swelling execution from the past information, the modification between the normal and genuine expansion is moderate. This suggests in the short-run, ostensible compensation rise won't completely assimilate the genuine swelling, and in that capacity, there is extension for decreasing joblessness through expansion. As individuals alter their desires for swelling, the short-run Phillips bend moves upward and joblessness rate returns towards its normal level. As the normal swelling finds genuine

Is Depression Linked to Violence

Is Depression Linked to Violence Depression Symptoms Print Is Depression Linked to Violence? By Nancy Schimelpfening Nancy Schimelpfening, MS is the administrator for the non-profit depression support group Depression Sanctuary. Nancy has a lifetime of experience with depression, experiencing firsthand how devastating this illness can be. Learn about our editorial policy Nancy Schimelpfening Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 04, 2020 Depression Overview Types Symptoms Causes & Risk Factors Diagnosis Treatment Coping ADA & Your Rights Depression in Kids epicurean / Getty Images In This Article Table of Contents Expand The Effect of Media Coverage What the Research Says Public Perception & Stigma Mental Illness & Gun Violence Suicide & Self-Harm View All A 2013 review of literature revealed that mental illness stigma is widespread in the United States. The review found that negative perceptions are held by both children and adults; the most common of which is that people with mental illness are more likely to be violentâ€"even dangerous.?? Surveys conducted around the world have found similar results, indicating that the perception of people with mental illness as being violent is  a global one.  The public may see a clear link between mental illness and violence, but the research supports a much more complex relationship. The Effect of Media Coverage One reason for the disconnect between the research and public perception of the relationship between mental illness and violence is media coverage. For example, when a violent tragedy such as a mass shooting occurs, the initial information available to the public that forms perceptions is often incomplete and can be inaccurate. The media (and the general public by way of social media) are quick to speculate whether a person responsible for a crime has a mental illness. The practice is not just unhelpful but perpetuates harmful stigma. Research has also indicated that using these perceptions to motivate action or justify policy won’t necessarily improve public safety.?? ?? ?? ??   Law enforcement and mental health professionals often want to determine if a person who has committed a violent crime has a history of violence. A person’s mental health may be routinely assessed in the course of an investigation.   However, these actions do not imply violence and mental illness have a fully causal relationship. Crimes may be committed by someone who has a mental illness, but crimes are also committed by people who are not mentally ill.   Violent thoughts and behaviors can be a sign of an underlying mental illness, but they are not unique to people with a mental health disorder. People who do not have a mental illness can have violent thoughts, display violent behaviors, and engage in criminal activity.   Research has demonstrated repeatedly that the vast majority of people with mental illness do not display violent behaviors nor do they commit violent crimes.   What the Research Says Research on potential links between violence and mental illness is ongoing, but results have been mixed. One reason for this is that it can be difficult to design studies that accurately assess and measure violent behaviors, as many rely on self-reporting.?? Most studies consider multiple factors that could influence violent behavior in any person, including people with mental illness. Researchers have examined the effect of everything from gun sales to video games on violent behavior.?? ?? Although guidelines have, and continue to be, created based on the results of these studies, the potential link between mental illness and violence is not as clear or as well-understood compared to other risk factors.??   Depression Violence An example that tends to be widely covered by the media are violent crimes that occur when a person commits a murder, then commits suicide. Although depression has been identified as a contributing factor in some cases of murder-suicide, the association does not mean people who have depression are dangerous.?? The vast majority of people with depression do not commit violent crimes. In fact, experts generally do not associate depression with violence unless a person has symptoms of psychosis that increase the risk of violent behavior.?? A 2015 population study in Sweden found that people diagnosed with depression were roughly three times more likely than the general population to commit violent crimes including robbery, sexual offenses, and assault.?? The authors of the study emphasized that the overwhelming majority of people with depression are neither violent nor criminal and that they should not be stigmatized.   Seena Fazel, who led the study, pointed out that rates of violent crime in people diagnosed with depression were “below those for schizophrenia and bipolar disorder, and considerably lower than for alcohol or drug abuse.”   Co-Occurring Disorders Other Risk Factors The characteristics of certain mental illnesses may make a person more likely to demonstrate violent behavior. Research has indicated that people who experience paranoia, hallucinations, or delusions are more likely to become violent than people with mental illness who do not have these symptoms.   When people with depression do commit a crime, mental illness is typically not the only contributing factor. More often, it’s a combination of certain risk factors, such as substance use, socioeconomic stress, exposure to violence in childhood, and/or experiencing domestic violence, that make a vulnerable person feel that violence is necessary.   One of the major studies that support this claim, the MacArthur Violence Risk Assessment Study, found that people with a dual diagnosis (mental illness and substance use disorder) were more likely to commit an act of violence than people with mental illness alone (31% vs. 18%, respectoively).   Other studies have supported the findings. For example, a 2010 study of people diagnosed with bipolar disorder found that 8.5% had been convicted of at least one violent crime, which wasn’t much higher than the group of controls (5.1%). However, the rate of people with bipolar disorder and a substance use disorder who had been convicted of violent crime was significantly higher: 21.3%.?? Co-Occurring Disorders: Mental Health Issues Addiction Public Perception Stigma There are many different types of violent crime, but some are more likely to make headlines. For example, murder-suicides are more likely to be covered in the news, which makes them seem more frequent than they really are.   Surveys have shown that these perceptions are even common among people who regularly work with people who have a mental illness such as doctors and even among people with mental illness themselves.   Issues With Public Awareness A survey of more than 3,000 people published in 2018 found that when asked about the most common means and causes of death in their state, only 20% of the health care professionals surveyed correctly identified suicide as being more common than homicide. Of the adult respondents who reported a history of mental illness, just 12.4% gave the correct answer.?? The public’s awareness of this type of crime also fuels the perception of a link between violence and mental illness. In the case of murder-suicide, research has suggested a connection: A 2009 literature review found that anywhere from 19% to 65% of people who committed murder-suicides had depression.?? An additional study found that 80% of people who committed murder-suicide had some form of mental illness.??   A disproportionate amount of media coverage can make it seem like murder-suicides are common and frequently committed by a narrow range of people (specifically pointing to people with a history of mental illness). However, statistics show that murder-suicides are quite rare. The 2009 literature review found the incidence to be in the range of 0.2â€"0.3 persons per 100,000. Other forms of violent crime, such as domestic violence, are much more common and are committed by a wider range of individuals (including many people who are not mentally ill) but they don’t tend to receive as much media attention.   How Mental Illness Stigma Is Perpetuated by Media Stigma as a Risk Factor for Violence Studies have shown that the stigma attached to mental illness may itself be a risk factor for criminality and violence. A 2018 study found that stigma can be a barrier to treatment for people with mental illness.?? In the context of the available research, it is untreated mental illness and substance use disorders that increase a person’s risk for violence.   Stigma can also make a person with mental illness reluctant to seek treatment. A person may not even feel they can openly discuss mental illness, as societal stigma can reinforce feelings of shame or guilt. Society’s attitude about mental illness can also make people fear retaliation or prejudice at school or work, making it less likely they will seek support from their community.   Understanding the Stigma Around Mental Illness Mental Illness Gun Violence Of the acts of violence most widely covered by the media, and most often discussed in relation to mental illness, there is a growing body of research exploring possible connections between gun violence and mental illness.   In a 2019 study, researchers looked at cases where people with diagnosed mental illness had engaged in gun violence. Specifically, the researchers wanted to know if certain behaviors associated with mental illness could predict gun violence. The study actually found that access to firearms, not mental illness behaviors, was the strongest predictor of gun violence amongst subjects in the study.??   A 2011 study that looked at specific disorders considered “serious” or “severe” mental illness found that there was a small, but notable, increase in risk for violence in people who had one of these disorders compared to people who had no mental illness. The risk was highest when someone had both mental illness and issues with substance use.??   As with previous research, the authors of the study stated that other factors, such as abuse and neglect in childhood or current social stressors, were also of importance when determining a person’s risk for violent behavior.   Research on the incidence of all types of violence on a national level estimates only 3% to 5% of violent acts are directly attributable to serious mental illness. Furthermore, guns were not used in the majority of those acts.?? Suicide Self-Harm In many surveys, public perceptions of people with mental illness held not just in terms of an individual’s potential to be violent toward others, but to themselves.   Research has indicated that people who are depressed are particularly vulnerable to being victims of violent crimes.?? They are also more likely to self-harm rather than harm others. This includes being more likely to commit suicide than homicide.   According to the National Institute of Mental Health, in 2017 there were twice as many suicides as homicides in the United States (47,173 suicides vs. 19,510 homicides). If someone you love has depression or another form of mental illness and you are concerned they may harm themselves or someone else, there are resources you can turn to. The laws will vary from state to state, but there are options that can help keep your loved one safe, as well as provide you with support. People with mental illness may be at a higher risk of experiencing multiple forms of violence. During the MacArthur study, the researchers asked mental health patients taking part in the research about their lived experiences with three different forms of violence: self-harm, harming others, and being harmed by others. Over half of the patients (58%) reported experiencing at least one form of violence. A Word From Verywell People with mental illness face stigma that can affect all aspects of their lives and well-being. One of the most persistent and damaging stigmas is that people who have a mental illness are more likely to be violent. Research has not supported assertions that people diagnosed with mental health conditions are violent. What studies have shown, however, is that people with mental illness are vulnerable to experiencing violence at the hands of others. Furthermore, when individuals with mental illness do become violent, they are at risk for self-harmâ€"which directs the risk of violence toward themselves rather than others. What to Do If Your Loved One Is Suicidal

The Serious Problem of Domestic Violence - 2524 Words

The writer of this essay discusses about family violence, a serious social problem, and its effects on the public. Family violence also known as domestic violence â€Å"is when someone uses abusive behaviour [physical, sexual, or emotional] to control and/or harm a member of [his or her] family, or someone with whom they have an intimate relationship.† (Department of Justice) The writer explains why family violence/domestic violence is a social problem and whom the issue affects. The writer describes, how the problem shallows the whole society and the families with family violence occurring in the household. In this essay the writer discusses the cost of domestic violence and affects of it on the average taxpayers. This essay highlights the†¦show more content†¦Young children might not be the direct targets of the abuse, yet witnessing abuse in the household can harm them permanently and can cause psychological and behavioural problems. Children exposed to violen ce at home act different as compared to the children living in a healthy family. Witnessing abuse or being victim to abuse â€Å"increases ones risk of delinquency, adult criminal behavior and violent behaviors† (O’Keefe, 1996). Children are considered a nation’s future and family violence leaves negative remarks on children. The negative impacts and experiences disrupt young children from contributing to the maximum in the society and fill in their role. Family is a first institution of socialization. Children perform what they observe, and if young children observe one parent abusing the other parent he or she will be raised with the idea that family violence is a norm and will contribute to the cycle of family violence in the future, and the cycle will continue on without being questioned. Children who witness and are victim of abuse at home are more likely to have aggressive behaviour, which includes arguing with everyone, disobedience in school, disrupting class with rude behaviour. (Moylan et al. 2009) Such behaviour affects other children in school even though they are not part of the household where the abuse is occurring. Family violence is not easily pointed out because anyone can be a target ofShow MoreRelatedDomestic Violence : A Serious Problem1381 Words   |  6 PagesThere is no denying that domestic violence directed towards women is a serious problem all over the world, and here in the United States. 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In an article, â€Å"The Hidden Consequence Of Domestic Violence Linger For Decades†, from Think Progress, the author Tara Culp-Ressler wrote, â€Å"You’re at a higher risk for some of the largest health problems that our country is facing today† which informs that the victims of domestic violence are at higher risk of some of the serious health problems which can significantly impact on one’s life. Most of the affects of domestic violence are with health, which is caused mostly from physical abuseRead MoreDomestic Violence And Sexual Abuse1456 Words   |  6 PagesDomestic Violence is violence between intimate partners. Intimate partners can be people who live together or people who are currently dating or have dated in the past. â€Å"Perhaps a better definition of domestic violence is emotional abuse, physical abuse, or sexual abuse between people who have at some point in time had an intimate or family relationship.† (AAETS). 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Frederick Jackson Turner s Frontier Thesis - 1752 Words

David Turley History 4120 Dr. Dant Frederick Jackson Turner’s Frontier Thesis In 1893, at the 400th anniversary of the appearance of Columbus in the Americas celebrated in Chicago , Frederick Jackson Turner presented an academic paper entitled, â€Å"The Significance of the Frontier in American History† In this essay, Turner proposes that, â€Å"The existence of an area of free land, its continuous recession, and the advance of American settlement westward explain American development.† The group dynamic that Turner champions is the farmer. More directly it is white, male farmers. While the expansion of the west by white male farmers was a factor in the development of America, it is not the only explanation for this progression. Turner fails to incorporate all of the demographics present during this expansion which were essential to the evolution of America. The first group Turner fails to credit is women. â€Å"†¦the only mention of the female sex in the entire essay†¦,† is when Turner states, â€Å"†¦Kit Carson’s Mother was a Boone.† While it was a positive thing to say, it didn’t f0cus on the woman, but on Kit Carson’s lineage. The part of women in colonization and culture is often seen as insignificant, but they have always worked alongside the men with equal duty or more, even though the recognition was not equal. The role of women during western expansion was not purely domestic however as the women would often take over the roles typically performed by men. The life of Mary BommeliShow MoreRelatedFrederick Jackson Turner S Frontier Thesis1157 Words   |  5 PagesFrederick Jackson Turner`s Frontier Thesis Frederick Jackson Turner was one of the most important theorists, North American historian, and author of Frontier Thesis. 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Cost Accounting Answers Free Essays

CHAPTER 4 JOB COSTING 4-1Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. We will write a custom essay sample on Cost Accounting Answers or any similar topic only for you Order Now Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2In a job-costing system, costs are assigned to a distinct unit, batch, or lot of a product or service. In a process-costing system, the cost of a product or service is obtained by using broad averages to assign costs to masses of identical or similar units. 4-3An advertising campaign for Pepsi is likely to be very specific to that individual client. Job costing enables all the specific aspects of each job to be identified. In contrast, the processing of checking account withdrawals is similar for many customers. Here, process costing can be used to compute the cost of each checking account withdrawal. -4The seven steps in job costing are: (1) identify the job that is the chosen cost object, (2) identify the direct costs of the job, (3) select the cost-allocation bases to use for allocating indirect costs to the job, (4) identify the indirect costs associated with each cost-allocation base, (5) compute the rate per unit of each cost-allocation base used to allocate indirect costs to the job, (6) compute the indirect costs allocated to the job, and (7) compute the total cost of the job by adding all direct and indirect costs assigned to the job. -5Major cost objects that managers focus on in companies using job costing are a product such as a specialized machine, a service such as a repair job, a project such as running the Expo, or a task such as an advertising campaign. 4-6Three major source documents used in job-costing systems are (1) job cost ecord or job cost sheet, a document that records and accumulates all costs assigned to a specific job, starting when work begins (2) materials requisition record, a document that contains information about the cost of direct materials used on a specific job and in a specific department; and (3) labor-time sheet, a document that contains information about the amount of labor time used for a specific job in a specific department. -7The main advantages of using computerized source documents for job cost records are the accuracy of the records and the ability to provide managers with instantaneous feedback to help control jo b costs. 4-8Two reasons for using an annual budget period are a. The numerator reason––the longer the time period, the less the influence of seasonal patterns in overhead costs, and b. The denominator reason––the longer the time period, the less the effect of variations in output levels or quantities of the cost-allocation bases on the allocation of fixed costs. -9Actual costing and normal costing differ in their use of actual or budgeted indirect cost rates: | |Actual |Normal | | |Costing |Costing | |Direct-cost rates |Actual rates |Actual rates | |Indirect-cost rates |Actual rates |Budgeted rates | Each costing method uses the actual quantity of the direct-cost input and the actual quantity of the cost-allocation base. 4-10A house construction firm can use job cost information (a) to determine the profitability of individual jobs, (b) to assist in bidding on future jobs, and (c) to evaluate professionals who are in charge of managing individual jobs. 4-11The statement is false. In a normal costing system, the Manufacturing Overhead Control account will not, in general, equal the amounts in the Manufacturing Overhead Allocated account. The Manufacturing Overhead Control account aggregates the actual overhead costs incurred while Manufacturing Overhead Allocated allocates overhead costs to jobs on the basis of a budgeted rate times the actual quantity of the cost-allocation base. Underallocation or overallocation of indirect (overhead) costs can arise because of (a) the Numerator reason––the actual overhead costs differ from the budgeted overhead costs, and (b) the Denominator reason––the actual quantity used of the allocation base differs from the budgeted quantity. 4-12Debit entries to Work-in-Process Control represent increases in work in process. Examples of debit entries under normal costing are (a) direct materials used (credit to Materials Control), (b) direct manufacturing labor billed to job (credit to Wages Payable Control), and (c) manufacturing overhead allocated to job (credit to Manufacturing Overhead Allocated). 4-13Alternative ways to make end-of-period adjustments to dispose of underallocated or overallocated overhead are as follows: (i)Proration based on the total amount of indirect costs allocated (before proration) in the ending balances of work in process, finished goods, and cost of goods sold. ii)Proration based on total ending balances (before proration) in work in process, finished goods, and cost of goods sold. iii) Year-end write-off to Cost of Goods Sold. iv) The adjusted allocation rate approach that restates all overhead entries using actual indirect cost rates rather than budgeted indirect cost rates. 4-14A company might use budgeted costs rather than actual costs to compute direct labor rates becau se it may be difficult to trace direct labor costs to jobs as they are completed (for example, because bonuses are only known at the end of the year). -15Modern technology of electronic data interchange (EDI) is helpful to managers because it ensures that a purchase order is transmitted quickly and accurately to suppliers with minimum paperwork and costs. 16. (10 min) Job order costing, process costing. a. Job costingl. Job costing b. Process costingm. Process costing c. Job costingn. Job costing d. Process costingo. Job costing e. Job costingp. Job costing f. Process costingq. Job costing g. Job costingr. Process costing h. Job costing (but some process costing)s. Job costing i. Process costingt. Process costing j. Process costingu. Job costing k. Job costing 4-17(20 min. )Actual costing, normal costing, accounting for manufacturing overhead. 1. [pic]=[pic] =[pic]= 1. 80 or 180% [pic]=[pic] =[pic]= 1. 9 or 190% 2. Costs of Job 626 under actual and normal costing follow: ActualNormal CostingCosting Direct materials$ 40,000$ 40,000 Direct manufacturing labor costs30,00030,000 Manufacturing overhead costs $30,000 ( 1. 90; $30,000 ( 1. 80 57,000 54,000 Total manufacturing costs of Job 626$127,000$124,000 3. pic]=[pic] ( [pic] =$1,450,000 ( 1. 80 =$2,610,000 [pic]=[pic] – [pic] =$2,755,000 ( $2,610,000 = $145,000 There is no under- or overallocated overhead under actual costing because overhead is allocated under actual costing by multiplying actual manufacturing labor costs and the actual manufacturing overhead rate. This, of course equals the actual manufacturing overhead costs. All actual overhead costs are allocated to products. Hence, there is no unde r- or overallocated overhead. 4-18(20 -30 min. ) Job costing, normal and actual costing. 1. pic]=[pic] = [pic] =$50 per direct labor-hour [pic]=[pic] = [pic] =$40 per direct labor-hour These rates differ because both the numerator and the denominator in the two calculations are different—one based on budgeted numbers and the other based on actual numbers. |2a. |Laguna |Mission | | |Model |Model | | Normal costing | | | |Direct costs | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($50 ( 960; $50 ( 1,050) |48,000 |52,500 | |Total costs |$191,710 |$221,370 | |2b. Actual costing | | | |Direct costs | | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($40 ( 960; $40 ( 1,050) |38,400 |42,000 | |Total costs |$182,110 |$210,870 | 3. Normal costing enables Amesbury to report a job cost as soon as the job is completed, assuming that both the direct materials and direct labor costs are known at the time of use. Once the 960 direct labor-hours are known for the Laguna Model (June 2011), Amesbury can compute the $191,710 cost figure using normal costing. Amesbury can use this information to manage the costs of the Laguna Model job as well as to bid on similar jobs later in the year. In contrast, Amesbury has to wait until the December 2011 year-end to compute the $182,110 cost of the Laguna Model using actual costing. Although not required, the following overview diagram summarizes Amesbury Construction’s job-costing system. [pic] 4-19(10 min. )Budgeted manufacturing overhead rate, allocated manufacturing overhead. 1. Budgeted manufacturing overhead rate = [pic] = [pic] = $24 per machine-hour |2. |Manufacturing |= |Actual |( |Budgeted manufacturing | | |overhead | |machine-hours | |overhead rate | | |allocated | | | | | = 170,000 ? $24 = $4,080,000 3. Since manufacturing overhead allocated is greater than the actual manufacturing overhead costs, Gammaro overallocated manufacturing overhead: Manufacturing overhead allocated$4,080,000 Actual manufacturing overhead costs 4,050,000 Overallocated manufacturing overhead$ 30,000 4-20(20-30 min. )Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the product costing system is [pic] Budgeted manufacturing overhead divided by allocation base: Machining overhead:[pic] = $36 per machine-hour Assembly overhead:[pic] = 180% of direct manuf. labor costs 2. Machining department, 2,000 hours ( $36$72,000 Assembly department, 180% ( $15,000 27,000 Total manufacturing overhead allocated to Job 494$99,000 3. MachiningAssembly Actual manufacturing overhead$2,100,000$ 3,700,000 Manufacturing overhead allocated, $36 ( 55,000 machine-hours1,980,000— 180% ( $2,200,000 — 3,960,000 Underallocated (Overallocated)$ 120,000$ (260,000) 4-21 (20(25 min. ) Job costing, consulting firm. 1. Budgeted indirect-cost rate for client support can be calculated as follows: Budgeted indirect-cost rate = $13,600,000 ? $5,312,500 = 256% of professional labor costs 2. At the budgeted revenues of $21,250,000 Taylor’s operating income of $2,337,500 equals 11% of revenues. Markup rate = $21,250,000 ? $5,312,500 = 400% of direct professional labor costs 3. Budgeted costs Direct costs: Director, $198 ( 4$ 792 Partner, $101 ( 171,717 Associate, $49 ( 422,058 Assistant, $36 ( 153 5,508$10,075 Indirect costs: Consulting support, 256% ( $10,075 25,792 Total costs$35,867 As calculated in requirement 2, the bid price to earn an 11% income-to-revenue margin is 400% of direct professional costs. Therefore, Taylor should bid 4 ( $10,075 = $40,300 for the Red Rooster job. Bid price to earn target operating income-to-revenue margin of 11% can also be calculated as follows: Let R = revenue to earn target income R – 0. 11R = $35,867 0. 89R = $35,867 R = $35,867 ? 0. 89 = $40,300 Or Direct costs $10,075 Indirect costs 25,792 Operating income (0. 11 ( $40,300) 4,433 Bid price$40,300 4-22(15–20 min. )Time period used to compute indirect cost rates. 1. | |Quarter | | |1 |2 |3 |4 |Annual | |(1) Pools sold |700 |500 |150 |150 |1,500 | |(2) Direct manufacturing labor hours (0. 5 ( |350 |250 |75 |75 |750 | Row 1) | | | | | | |(3) Fixed manufacturing overhead costs |$10,500 |$10,500 |$10,500 |$10,500 |$42,000 | |(4) Budgeted fixed manufacturing overhead |$30 |$42 |$140 |$140 |$56 | |rate per direct manufacturing labor hour | | | | | | |($10,500 ( Row 2) | | | | | | | |Budgeted Costs Based on Quarterly | | |Manufacturing Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$ 1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 10,500 | 10,500 | |($42 ( 250 hours; $140 ? 5 hours) | | | |Total manufacturing costs |$21,250 |$13,725 | |Divided by pools manufactured each quarter | ? 500 | ? 150 | |Manufacturing cost per pool |$ 42. 50 |$ 91. 50 | 2. | |Budgeted Costs Based on Annual Manufacturing | | |Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 14,000 | 4,200 | |($56 ( 250 hours; 75 hours) | | | |Total manufacturing costs |$24,750 |$7,425 | |Divided by pools manufactured each quarter | ( 500 | ( 150 | |Manufacturing cost per pool |$ 49. 50 |$49. 50 | 3. | |2nd Quarter |3rd Quarter | |Prices based on quarterly budgeted manufacturing overhead rates calculated in |$55. 25 |$118. 5 | |requirement 1 | | | |($42. 50 ( 130%; $91. 50 ( 130%) | | | |Price based on annual budgeted manufactur ing overhead rates calculated in |$64. 35 |$64. 35 | |requirement 2 | | | |($49. 50 ( 130%; $49. 50 ( 130%) | | | Splash should use the budgeted annual manufacturing overhead rate because capacity decisions are based on longer annual periods rather than quarterly periods. Prices should not vary based on quarterly fluctuations in production. Splash could vary prices based on market conditions and demand for its pools. In this case, Splash would charge higher prices in quarter 2 when demand for its pools is high. Pricing based on quarterly budgets would cause Splash to do the opposite—to decrease rather than increase prices! 4-23(10–15 min. ) Accounting for manufacturing overhead. 1. Budgeted manufacturing overhead rate= [pic] = $30 per machine-hour 2. Work-in-Process Control7,350,000 Manufacturing Overhead Allocated7,350,000 (245,000 machine-hours ( $30 per machine-hour = $7,350,000) 3. 7,350,000– $7,300,000 = $50,000 overallocated, an insignificant amount of actual manufacturing overhead costs $50,000 ? $7,300,000 = 0. 68%. Manufacturing Overhead Allocated7,350,000 Manufactu ring Department Overhead Control7,300,000 Cost of Goods Sold50,000 4-24(35(45 min. ) Job costing, journal entries. Some instructors may also want to assign Exercise 4-25. It demonstrates the relationships of the general ledger to the underlying subsidiary ledgers and source documents. 1. An overview of the product costing system is: 2. 3. This answer assumes COGS given of $4,020 does not include the writeoff of overallocated manufacturing overhead. |2. (1) Materials Control |800 | | | |Accounts Payable Control | |800 | | |(2) Work-in-Process Control |710 | | | |Materials Control | |710 | | |(3) Manufacturing Overhead Control |100 | | | |Materials Control | |100 | | |(4) Work-in-Process Control |1,300 | | | |Manufacturing Overhead Control |900 | | | |Wages Payable Control | |2,200 | | |(5) Manufacturing Overhead Control | 400 | | | |Accumulated Depreciation––buildings and | | | | |manufacturing equipment | |400 | | |(6) Manufacturing Overhead Control | 550 | | | |Mi scellaneous accounts | |550 | | |(7) Work-in-Process Control |2,080 | | | |Manufacturing Overhead Allocated | |2,080 | | |(1. 60 ( $1,300 = $2,080) | | | | |(8) Finished Goods Control |4,120 | | | |Work-in-Process Control |4,120 | | |(9) Accounts Receivable Control (or Cash) |8,000 | | | |Revenues | |8,000 | | |(10) Cost of Goods Sold |4,020 | | | |Finished Goods Control | |4,020 | | |(11) Manufacturing Overhead Allocated |2,080 | | | |Manufacturing Overhead Control | |1,950 | | |Cost of Goods Sold | |130 | 3. |Materials Control | |Bal. /1/2011 |100 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control | |(3) Manufacturing Overhead Control (Materials |710 | |(Purchases) |800 |used) | | | | | |100 | |Bal. 12/31/2011 |90 | | | |Work-in-Process Control | |Bal. /1/2011 |60 |(8) Finished Goods Control (Goods completed) | | |(2) Materials Control (Direct | | |4,120 | |materials) |710 | | | |(4) Wages Payable Control (Direct | | | | |manuf. labor) | | | | |(7) Manuf. Overhead Allocated |1,300 | | | | | | | | | |2,080 | | | |Bal. 2/31/2011 |30 | | | |Finished Goods Control | |Bal. 1/1/2011 |500 |(10) Cost of Goods Sold |4,020 | |(8) WIP Control | | | | |(Goods completed) |4,120 | | | |Bal. 12/31/2011 |600 | | | Cost of Goods Sold | |(10) Finished Goods Control (Goods | |(11) Manufacturing Overhead Allocated (Adjust | | |sold) |4,020 |for overallocation) | | | | | |130 | |Bal. 12/31/2011 |3,890 | | | |Manufacturing Overhead Control | | (3) Materials Control (Indirect materials)| |(11) To close |1,950 | |(4) Wages Payable Control (Indirect manuf. |100 | | | |labor) | | | | |(5) Accum. Deprn. Control (Depreciation) |900 | | | |(6) Accounts Payable Control | | | | |(Miscellaneous) |400 | | | | | | | | | |550 | | | |Bal. |0 | | | Manufacturing Overhead Allocated | |(11) To close |2,080 |(7) Work-in-Process Control (Manuf. overhead | | | | |allocated) |2,080 | | | |Bal. | 0 | 4-25(35 minutes) Journal entries, T-accounts, and source documents. 1. i. Direct Materials Control 124,000 Accounts Payable Control124,000 Source Document: Purchase Invoice, Receiving Report Subsidiary Ledger: Direct Materials Record, Accounts Payable ii. Work in Process Control a 122,000 Direct Materials Control122,000 Source Document: Material Requisition Records, Job Cost Record Subsidiary Ledger: Direct Materials Record, Work-in-Process Inventory Records by Jobs iii. Work in Process Control80,000 Manufacturing Overhead Control54,500 Wages Payable Control134,500 Source Document: Labor Time Sheets, Job Cost Records Subsidiary Ledger:, Manufacturing Overhead Records, Employee Labor Records, Work-in-Process Inventory Records by Jobs iv. Manufacturing Overhead Control129,500 Salaries Payable Control 20,000 Accounts Payable Control 9,500 Accumulated Depreciation Control 30,000 Rent Payable Control 70,000 Source Document: Depreciation Schedule, Rent Schedule, Maintenance wages due, Invoices for miscellaneous factory overhead items Subsidiary Ledger: Manufacturing Overhead Records v. Work in Process Control200,000 Manufacturing Overhead Allocated200,000 ($80,000 [pic] $2. 50) Source Document: Labor Time Sheets, Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs vi. Finished Goods Control b387,000 Work in Process Control387,000 Source Document: Job Cost Record, Completed Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs, Finished Goods Inventory Records by Jobs vii. Cost of Goods Sold c432,000 Finished Goods Control432,000 Source Document: Sales Invoice, Completed Job Cost Record Subsidiary Ledger: Finished Goods Inventory Records by Jobs viii. Manufacturing Overhead Allocated200,000 Manufacturing Overhead Control ($129,500 + $54,500)184,000 Cost of Goods Sold 16,000 Source Document: Prior Journal Entries ix. Administrative Expenses 7,000 Marketing Expenses120,000 Salaries Payable Control30,000 Accounts Payable Control90,000 Accumulated Depreciation, Office Equipment 7,000 Source Document: Depreciation Schedule, Marketing Payroll Request, Invoice for Advertising, Sales Commission Schedule. Subsidiary Ledger: Employee Salary Records, Administration Cost Records, Marketing Cost Records. aMaterials used = [pic] + Purchases – [pic] [pic] b[pic] = [pic] + [pic] – [pic] [pic] cCost of goods sold = [pic] + [pic] – [pic] [pic] 2. T-accounts Direct Materials Control | |Bal. 1/1/2011 |9,000 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control (Purchases) | | |122,000 | | |124,000 | | | |Bal. 12/31/2011 |11,000 | | | Work-in-Process Control | |Bal. 1/1/2011 |6,000 |(6) Finished Goods Control (Cost of goods | | |(2) Materi als Control | |manufactured) | | |(Direct materials used) |122,000 | |387,000 | |(3) Wages Payable Control (Direct manuf. labor)| | | | |(5) Manuf. Overhead Allocated |80,000 | | | | | | | | | |200,000 | | | |Bal. 12/31/2011 |21,000 | | | |Finished Goods Control | |Bal. 1/1/2011 |69,000 |(7) Cost of Goods Sold |432,000 | |(6) WIP Control | | | | |(Cost of goods manuf. ) |387,000 | | | |Bal. 2/31/2011 |24,000 | | | |Cost of Goods Sold | |(7) Finished Goods Control (Goods sold) | |(8) Manufacturing Overhead Allocated (Adjust | | | |432,000 |for overallocation) | | | | | |16,000 | | | | | | Manufacturing Overhead Control | |(3) Wages Payable Control | |(8) To close |184,000 | |(Indirect manuf. labor) |54,500 | | | |(4) Salaries Payable Control (Maintenance) | | | | |(4) Accounts Payable Control (Miscellaneous) |20,000 | | | |(4) Accum. Deprn. Control (Depreciation) | | | | |(4) Rent Payable Control (Rent) |9,500 | | | | | | | | | |30,000 | | | | | | | | | |70,000 | | | |Bal. |0 | | | |Manufacturing Overhead Allocated | |(8) To close |200,000 |(5) Work-in-Process Control (Manuf. verhead | | | | |allocated) | | | | | |200,000 | | | |Bal. | 0 | 4-26(45 min. )Job costing, journal entries. Some instructors may wish to assign Problem 4-24. It demonstrates the relationships of journal entries, general ledger, subsidiary ledgers, and source documents. 1. An overview of the product-costing system is 2. Amounts in millions. (1) Materials Control |150 | | |Accounts Payable Control | |150 | |(2) Work-in-Process Control |145 | | |Materials Control | |145 | |(3) Manufacturing Department Overhead Control | 10 | | |Materials Control | |10 | |(4) Work-in-Process Control | 90 | | |Wages Payable Control | |90 | |(5) Manufacturing Department Overhead Control | 30 | | |Wages Payable Control | |30 | |(6) Manufacturing Department Overhead C ontrol | 19 | | |Accumulated Depreciation | |19 | |(7) Manufacturing Department Overhead Control | 9 | | |Various liabilities | |9 | |(8) Work-in-Process Control | 63 | | |Manufacturing Overhead Allocated | |63 | |(9) Finished Goods Control |294 | | |Work-in-Process Control | |294 | |(10a) Cost of Goods Sold |292 | | |Finished Goods Control | |292 | |(10b) Accounts Receivable Control (or Cash ) |400 | | |Revenues | |400 | The posting of entries to T-accounts is as follows: |Materials Control | |Work-in-Process Control | |Bal 12 |(2) 145 | |Bal. |(9) 294 | | | | |(2) 145 | | | | | |(4) 90 | | | | | |(8) 63 | | |(1) 150 |(3) 10 | | | | |Bal. 7 | | | | | | | | | | | | | | |Bal. | | |Finished Goods Control | |Cost of Goods Sold | |Bal. 6 |(10a) 292 | |(10a) 292 | | |(9) 294 | | |(11) 5 | | |Bal. 8 | | | | | |Manufacturing Department | | |Overhead Control | |Manufacturing Overhead Allocated | |(3) 10 |(11) 68 | |(11) 63 |(8) 63 | |(5) 30 | | | | | |(6) 19 | | | | | |(7) 9 | | | | | Accounts Payable Control | |Wages Payable Control | | |(1) 150 | | |(4) 90 | | | | | |(5) 30 | |Accumulated Depreciation | |Various Liabilities | | |(6) 19 | | |(7) 9 | Accounts Receivable Control | |Revenues | |(10b) 400 | | | |(10b) 400 | | | | | | | The ending balance of Work-in-Process Con trol is $6. 3. (11) Manufacturing Overhead Allocated63 Cost of Goods Sold5 Manufacturing Department Overhead Control68 Entry posted to T-accounts in Requirement 2. 4-27(15 min. )Job costing, unit cost, ending work in progress. 1. Direct manufacturing labor rate per hour |$26 |   | |Manufacturing overhead cost allocated |$20 |   | |per manufacturing labor-hour | | | |   |Job M1 |Job M2 | |Direct manufacturing labor costs |$273,000 |$208,000 | |Direct manufacturing labor hours ($273,000[pic]$26; | 10,500 | 8,000 | |$208,000[pic]$26) | | | |Manufacturing overhead cost allocated (10,500 [pic] $20; |$210,000 |$160,000 | |8,000 [pic] $20) | | | | | | | |Job Costs May 2011 |Job M1 |Job M2 | |Direct materials |$ 78,000 |$ 51,000 | |Direct manufacturing labor | 273,000 | 208,000 | |Manufacturing overhead allocated | 210,000 | 160,000 | |Total costs |$561,000 |$419,000 | 2. |Number of pipes produced for Job M1 |1,100 |   | |Cost per pipe ($561,000 [pic]1,100) |$510 |   | 3. Finishe d Goods Control561,000 Work-in-Process Control 561,000 4. Rafael Company began May 2011 with no work-in-process inventory. During May, it started and finished M1. It also started M2, which is still in work-in-process inventory at the end of May. M2’s manufacturing costs up to this point, $419,000, remain as a debit balance in the Work-in-Process Inventory account at the end of May 2011. 4-28(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for professional labor=$59 per professional labor-hour Actual indirect cost rate = [pic]=$42 per professional labor-hour [pic] = [pic]=$55 per professional labor-hour Budgeted indirect cost rate = [pic]=$43 per professional labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$59 |$59 |$55 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$42 |$43 |$43 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. |(a) |(b) |(c) | | Actual |Normal |Variation o f | | |Costing |Costing |Normal Costing | |Direct Costs |$59 ( 160 = $ 9,440 |$59 ( 160 = $ 9,440 |$55 ( 160 = $ 8,800 | |Indirect Costs |$42 ( 160 = 6,720 |$43 ( 160 = 6,880 |$43 ( 160 = 6,880 | |Total Job Costs |$16,160 |$16,320 |$15,680 | All three costing systems use the actual professional labor time of 160 hours. The budgeted 150 hours for the Pierre Enterprises audit job is not used in job costing. However, Chico may have used the 150 hour number in bidding for the audit. The actual costing figure of $16,160 is less than the normal costing figure of $16,320 because the actual indirect-cost rate ($42) is less than the budgeted indirect-cost rate ($43). The normal costing figure of $16,320 is more than the variation of normal costing (based on budgeted rates for direct costs) figure of $15,680, because the actual direct-cost rate ($59) is more than the budgeted direct-cost rate ($55). Although not required, the following overview diagram summarizes Chico’s job-costing system. [pic] 4-29(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for architectural labor=$92 per architectural labor-hour Actual indirect cost rate = [pic]=$50 per architectural labor-hour [pic] = [pic]=$90 per architectural labor-hour Budgeted indirect cost rate = [pic]=$54 per architectural labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$92 |$92 |$90 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$50 |$54 |$54 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. (a) |(b) |(c) | | |Actual |Normal |Var iation of | | |Costing |Costing |Normal Costing | |Direct Costs |$92 ( 250 = $23,000 |$92 ( 250 = $23,000 |$90 ( 250 = $22,500 | |Indirect Costs |$50 ( 250 = 12,500 |$54 ( 250 = 13,500 |$54 ( 250 = 13,500 | |Total Job Costs |$35,500 |$36,500 |$36,000 | All three costing systems use the actual architectural labor time of 250 hours. The budgeted 275 hours for the Champ Tower job is not used in job costing. However, Braden Brothers may have used the budgeted number of hours in bidding for the job. 30. (30 min. ) Proration of overhead. [pic] = [pic] [pic] 2. Overhead allocated = 50% [pic] Actual direct manufacturing labor cost = 50% [pic] $228,000 = $114,000 |Underallocated |= |Actual |– |Allocated plant | | | |manufacturing | |manufacturing | |overhead costs | | | |overhead | |overhead costs | | | | = $117,000 – $114,000 = $3,000 Underallocated manufacturing overhead = $3,000 3a. All underallocated manufacturing overhead is written off to cost of goods sold. Both work in process (WIP) and finished goods inventory remain unchanged. |Account |Dec. 31, 2011 |Proration of $3,000 |Dec. 31, 2011 | | |Balance |Underallocated |Balance | | |(Before Proration) |Manuf. Overhead |(After Proration) | | |(1) |(2) |(3) = (1) + (2) | |WIP |$ 50,700 |$ 0 |$ 50,700 | |Finished Goods |245,050 |0 |245,050 | |Cost of Goods Sold | 549,250 | 3,000 | 552,250 | |Total |$845,000 |$3,000 |$848,000 | 3b. Underallocated manufacturing overhead prorated based on ending balances: |Account |Dec. 31, 2011 Account |Account |Proration of $3,000 |Dec. 1, 2011 Account | | |Balance |Balance as a |Underallocated |Balance | | |(Before Proration) |Percent of Total |Manuf. Overhead |(After Proration) | | |(1) |(2) = (1) ? $845,000 |(3) = (2)[pic]$3,000 |(4) = (1) + (3) | |WIP |$ 50,700 |0. 06 |0. 06 [pic] $3,000 = $ 180 |$ 50,880 | |Finished Goods |245,050 |0. 29 |0. 29 [pic] $3,000 = 870 |245,920 | |Cost of Goods Sold | 549,250 |0. 65 |0. 5 [pic] $3,000 = 1,950 | 551,200 | |Total |$845,000 |1. 00 |$3,000 |$848,000 | 3c. Underallocated manufacturing overhead prorated based on 2011 overhead in ending balances: |Account |Dec. 31, 2011 |Allocated Manuf. |Allocated Manuf. Overhead |P roration of $3,000 |Dec. 31, 2011 | | |Account |Overhead in |in |Underallocated |Account | | |Balance |Dec. 31, 2011 Balance |Dec. 31, 2011 |Manuf. Overhead |Balance | | |(Before Proration) |(Before Proration) |Balance as a |(4) = (3)[pic]$3,000 |(After Proration) | | |(1) |(2) |Percent of Total | |(5) = (1) + (4) | | | | |(3) = (2) ? $114,000 | | | |WIP |$ 50,700 |$ 10,260a |0. 09 |0. 09 [pic] $3,000 = $ 270 |$ 50,970 | |Finished Goods |245,050 |29,640b |0. 26 |0. 6 [pic] $3,000 = 780 |245,830 | |Cost of Goods Sold | 549,250 | 74,100c |0. 65 |0. 65 [pic] $3,000 = 1,950 | 551,200 | |Total | $845,000 |$114,000 |1. 00 | $3,000 | $848,000 | a,b,c Overhead allocated = Direct manuf. labor cost[pic]50% = $20,520; $59,280; $148,200[pic]50% 4. Writing off all of the underallocated manufacturing overhead to Cost of Goods Sold (CGS) is usually warranted when CGS is large relative to Work-in-Process and Finished Goods Inventory and the underallocated manufacturing overhead is immaterial. Both these conditions apply in this case. ROW should write off the $3,000 underallocated manufacturing overhead to Cost of Goods Sold Account. 4-31 (20(30 min)Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the job-costing system is: [pic] 2. Budgeted manufacturing overhead divided by allocation base: a. Machining Department: [pic]= $52 per machine-hour b. Finishing Department: [pic]= 194% of direct manufacturing labor costs 3. Machining Department overhead, $52 ( 130 machine-hours$6,760 Finishing Department overhead, 194% of $1,100 2,134 Total manufacturing overhead allocated$8,894 4. Total costs of Job 431: Direct costs: Direct materials––Machining Department$15,500 ––Finishing Department5,000 Direct manufacturing labor—Machining Department400 —Finishing Department 1,100$22,000 Indirect costs: Machining Department overhead, $52 ( 130$ 6,760 Finishing Department overhead, 194% of $1,100 2,134 8,894 Total costs$30,894 The per-unit product cost of Job 431 is $30,894 ? 400 units = $77. 235 per unit The point of this part is (a) to get the definitions straight and (b) to underscore that overhead is allocated by multiplying the actual amount of the allocation base by the budgeted rate. 5. MachiningFinishing Manufacturing overhead incurred (actual)$11,070,000$8,236,000 Manufacturing overhead allocated 210,000 hours ( $5210,920,000 94% of $4,400,000 8,536,000 Underallocated manufacturing overhead$ 150,000 Overallocated manufacturing overhead$ 300,000 Total overallocated overhead = $300,000 – $150,000 = $150,000 6. A homogeneous cost pool is one where all costs have the same or a similar cause-and-effect or benefits-received relationship with the cost-allocatio n base. Fasano likely assumes that all its manufacturing overhead cost items are not homogeneous. Specifically, those in the Machining Department have a cause-and-effect relationship with machine-hours, while those in the Finishing Department have a cause-and-effect relationship with direct manufacturing labor costs. Fasano believes that the benefits of using two cost pools (more accurate product costs and better ability to manage costs) exceeds the costs of implementing a more complex system. 4-32(15(20 min. ) Service industry, job costing, law firm. 1. [pic] 2. [pic]= [pic] =[pic] =$65 per professional labor-hour Note that the budgeted professional labor-hour direct-cost rate can also be calculated by dividing total budgeted professional labor costs of $2,600,000 ($104,000 per professional ( 25 professionals) by total budgeted professional labor-hours of 40,000 (1,600 hours per professional ( 25 professionals), $2,600,000 ( 40,000 = $65 per professional labor-hour. [pic][pic]= [pic] [pic] =[pic] =$55 per professional labor-hour |4. |Richardson |Punch | |Direct costs: | | | |Professional labor, $65 ( 100; $65 ( 150 |$ 6,500 |$ 9,750 | |Indirect costs: | | | |Legal support, $55 ( 100; $55 ( 150 |5,500 |8,250 | | |$12,000 |$18,000 | 4-33(25–30 min. Service industry, job costing, two direct - and indirect-cost categories, law firm (continuation of 4-32). Although not required, the following overview diagram is helpful to understand Keating’s job-costing system. [pic] |1. |Professional |Professional | | |Partner Labor |Associate Labor | |Budgeted compensation per professional |$ 200,000 |$80,000 | |Divided by budgeted hours of billable | | | |time per professional |? 1,600 |? ,600 | |Budgeted direct-cost rate |$125 per hour* |$50 per hour†  | *Can also be calculated as [pic]= [pic]= [pic]=$125 † Can also be calculated as [pic]= [pic]= [pic]=$ 50 |2. |General |Secretarial | | |Support |Support | |Budgeted total costs |$1,800,000 |$400,000 | |Divided by budgeted quantity of allocation base |? 40,000 hours |? ,000 hours | |Budgeted indirect cost rate |$45 per hour |$50 per hour | |3. |Richardson |Punch | |Direct costs: | | | |Professional partners, | | | |$125 ( 60 hr. ; $125 ( 30 hr. |$7,500 |$3,750 | |Professional associates, | | | |$50 ( 40 hr. ; $50 ( 120 hr. 2,000 |6,000 | |Direct costs |$ 9,500 |$ 9,750 | |Indirect costs: | | | |General support, | | | |$45 ( 100 hr. ; $45 ( 150 hr. |4,500 |6,750 | |Secretarial support, | | | |$50 ( 60 hr. ; $50 ( 30 hr. 3,000 |1,500 | |Indirect costs |7,500 |8,250 | |Total costs |$17,000 |$18,000 | |4. |Richardson |Punch | |Single direct – Single indirect | | | |(from Problem 4-32) |$12,000 |$18,000 |Multiple direct – Multiple indirect | | | |(from requirement 3 of Problem 4-33) |17,000 |18,000 | |Difference |$ 5,000 |$ 0 | | |undercosted |no change | The Richardson and Punch jobs differ in their use of resources. The Richardson job has a mix of 60% partners and 40% associates, while Punch has a mix of 20% partners and 80% associates. Thus, the Richardson job is a relatively high user of the more costly partner-related resources (both direct partner costs and indirect partner secretarial support). The Punch job, on the other hand, has a mix of partner and associate-related hours (1  :  4) that exactly equals the mix of partner and associate hours for the firm as a whole. The refined-costing system in Problem 4-33 increases the reported cost in Problem 4-32 for the Richardson job by 41. % (from $12,000 to $17,000) while it happens to correctly cost the Punch job. 4-34(20(25 min. ) Proration of overhead. [pic] 2. [pic]=[pic] – [pic] =$4,900,000 – $4,500,000* =$400,000 *$60 ( 75,000 actual machine-hours = $4,500,000 a. Write-off to Cost of Goods Sold | |Dec. 31, 2011 |Write-off |Dec. 31, 2011 | | |Account |of $400,000 |Account | | |Balance |Underallocated |Balance | |Account |(Before Proration) |Manufacturing (After Proration) | |(1) |(2) |Overhead |(4) = (2) + (3) | | | |(3) | | | | | | | |Work in Process |$ 750,000 |$ 0 |$ 750,000 | |Finished Goods |1,250,000 |0 |1,250,000 | |Cost of Goods Sold |8,000,000 |400,000 |8,400,000 How to cite Cost Accounting Answers, Essay examples

Food Nutrition For Different Life Stages- MyAssignmenthelp.com

Question: Discuss about theFood Nutrition For Different Life Stages. Answer: Eating healthy is vital to children, adolescents, young adults, and old people. As the emphasis is on choosing healthy foods and being healthy, it is equally important to make eating a sociable and enjoyable activity that we look forward to. A research conducted by the World Health Organization (2015) on the Australian nutrition status indicates that most old people in Australia take poor diets, do not take enough minerals and vitamins, and not eat sufficient fiber. It is evident that when the body does not get the essential nutrients, the health of the body becomes questionable. In order to adopt a good lifestyle, a proper diet should be combined with regular activity, which can include dancing, swimming, and walk. Exercises are essential for the functioning of the heart, improve blood pressure, and strengthen the bones. The essay will begin by discussing the key findings on the consequences of not eating healthy especially among the elderly persons. Further, the essay will discuss on some of the healthy eating methods. All this will be supported by the relevant literature. Aging is associated with changes in the lifestyle of an individual, which affects the type, and nature of the foods consumed. Worrying, depression, boredom, and loneliness about what the future holds can make some people neglect their diets. Unfortunately, such issues can make an individual skip meal and in general develop poor eating habits. It is imperative to address these issues and design strategies to improve diet intake, even if it means requesting family and friends to intervene. Most of the elderly persons do not eat healthy leading to health complications. Some of the research findings of the health complications are discussed below. Fragile and weak bones are common among the elderly. These are caused by a decline in the mineral in the bone which causes osteoporosis a condition that normally affects the elderly population particularly women after they reach menopause. When an individual suffers from this condition, calcium is removed from the bones making the bones fragile increasing the risk of fracture and dislocation. The most common fractures involve the wrist, legs, and hips, which can turn out to be detrimental. Calcium is difficult to replace once it is lost from the bones. However, there are ways the elderly can use to prevent the progression of the osteoporosis. Some of the ways include diets rich in calcium, exercises, and sunshine. However, fluoride, calcium, and vitamin D are the key nutrients to keep the bones strong and healthy. The foods that are rich in calcium include milk and milk products like cheese and yogurt. In addition, fish with edible bones like sardines and salmon can form a good sourc e of calcium for the bones (Nemecek and Jungbluth 2016). Foods that do not include cheese and milk contain less calcium than the one recommended which is 800mg for men and 1000mg for women above 55 years (World Health Organization 2015). Further, fat-modified foods like a skimmer or skim milk are a suitable diet alternative for those who wish to take low fats. For the individual who does not take dairy products, a calcium supplement can be a good alternative but it is advisable to consult the doctor before making such decisions. Vitamin D from the sunshine is equally essential for the body as it helps vitamins reach the bones. For the individuals with skin cancer or those that are advised by their doctor not to spend their time in the sun, they should take foods rich in vitamin D. Some of the foods that are rich in vitamin D include egg yolk, table margarine, butter, whole milk, liver, tuna, lambs fry, and cheese. Safe vitamin D supplement is also recommended but after proper consultation with the pharmacist. Older people In Australia have Arthritis. For the individuals suffering from arthritis, eating a variety of healthy foods is recommended and it is important in maintaining a good body weight. Overweight or too much weight can exacerbate in weight- bearing joint bones. A research conducted by Nemecek and Jungbluth (2016) indicate that rheumatoid arthritis can easily be treated by fish oils. Therefore, it is imperative for the elderly persons to eat fish frequently in order to reduce chances of getting arthritis. High Blood Pressure; Most Australians are suffering from high blood pressure. The risk or chances of acquiring high blood pressure increases as individuals age and those individuals suffering from this condition at a higher risk of sustaining a stroke or developing cardiovascular diseases. Some of the major contributing factor to the increased cases f high blood pressure is the issue of high salt intake, overweight, and lack of exercises. Most of the people who are already suffering from high blood pressure are advised to avoid salts in cooking and in the table and to avoid foods that are highly salted. In general, the Australian populations are being advised to eat foods that have less salt in order to reduce high blood pressure cases in the society (Saarinen, Fogelholm, Tahvonen and Kurppa 2017). Chances of developing unhealthy gums and teeth increase with age. Having healthy gums and teeth is imperative for the general body health. The majority of the older people suffer teeth loss. It is important for people especially the elderly to visit dentists to have their teeth examined regularly to avoid gum diseases and teeth loss. Healthy gums and teeth are essential in making the foods we take enjoyable; hence, it is important for individuals to visit dentists in order to ensure the health of the gum and teeth (Smetana, Tamasy, Mathys and Heinz 2017). Constipation is common among the elderly people. Constipation cases are common among older people. In order to prevent constipation, it is important to have foods that are rich in fiber. Some of the foods that are high in fiber include wholemeal bread, cereals, fruits, dried peas, dried fruits, lentils, and beans. Therefore, it is essential for the elderly to eat healthy in order to minimize the health complications associated with unhealthy eating; some of the healthy habits discussed below are helpful (Mahan and Raymond 2016). Reduce the amount of salt Intake. Another name for salt is sodium chloride. A certain amount of sodium chloride is good for the body; however, the sodium we get from foods like eggs, meat, vegetables, and eggs is sufficient for the body. High salt intake increases the chances of developing high pressure and many other heart-related diseases that are common in Australia. A research conducted by Langley?Evans (2015) indicate that roughly half of Australians aged above 60 are suffering from high blood pressure, this are shocking statistics and something needs to be done to reduce this number, for instance, people should use spices and hears to flavor their foods instead of using salt. Just like any other Australian, old people should limit their salt intake and should avoid salted foods like bacon, corned beef, and potato chips. Therefore, it is very important to reduce the amount of salt intake and only take those manufactured foods that are low in salts. Drink a lot of Water. Drinking a lot of water is vital for the body. Water is important as it keeps the body hydrated. Nonetheless, as an individual age, the urge of feeling thirsty disappears even after the body needs lots of fluids. In this case, it is essential for older people to take a lot of water for a proper body functioning. Moreover, it is okay to drink milk or fruit juice as an alternative to tea, soda, and coffee as it substantially counts towards daily fluid intake (Keoleian, and Willett 2013). Reduce the Consumption of fatty foods. Pastries, pies, battered and fried foods, chocolates, and fried potato chips are high in fats, hence should be taken occasionally. In cases of a desert, foods like yogurts, fruits, ice cream, and custard are ideal as they have reduced fat and have low-fat varieties. Another ideal dessert is rice with dried fruits and a little bit milk with sugar is a healthy and delicious dessert (Hosking, Pasco, Hyde, Williams 2016). Minimize Alcohol Intake. Alcohol provides the body with energy in form of calories or kilojoules but it does not provide the essential vitamins and nutrients that protect the body. The calories that alcohol provides only add to the daily energy intake. However, consuming a small amount with the main meal can make the meal enjoyable but it should not replace the actual food, which provides the body essential vitamins and nutrients (Garnett 2014). Vitamins are essential for the body. Vitamins should be derived from the foods we eat. It is not advisable for us to take poor diets but replace it with vitamin supplements. In cases where you are not able to eat or recuperating, there are healthy ways that we can use to keep the diet nutritious and healthy, for instance, taking milk, eggs, vegetable soup, and fruit juice is nutritious foods that are easily digestible. However, in cases where an individual decides to use vitamins supplements, it is advisable for low dose multivitamin to be used, as the large dosages of vitamins can be harmful (Corrado, Ardente, Sala and Saouter 2017). In conclusion, being healthy and living healthy is important for a quality life. In this case, taking healthy diets is essential in maintaining good health as an individual age. Further, healthy eating is important in all the stages of life. However, most Australians especially those from low-income households do not eat healthy which exposes them to some of the health style conditions like high blood pressure, arthritis just to mention a few. The older population that is at a high risk of developing lifestyle diseases, this is because of avoidable and unavoidable conditions. However, it is important for individuals in any stage of life whether children, adolescents, young adults, and the elderly to adopt healthy eating habits in order to improve their health status. Reference List Corrado, S., Ardente, F., Sala, S. and Saouter, E., 2017. Modelling of food loss within life cycle assessment: from current practice towards a systematisation.Journal of Cleaner Production,140, pp.847-859. https://www.sciencedirect.com/science/article/pii/S0959652616307272 Garnett, T., 2014. Three perspectives on sustainable food security: efficiency, demand restraint, food system transformation. What role for life cycle assessment?.Journal of Cleaner Production,73, pp.10-18. https://ccafs.cgiar.org/publications/three-perspectives-sustainable-food-security-efficiency-demand-restraint-food-system#.WSQCtpKGPIU Hosking, S.M., Pasco, J.A., Hyde, N.K., Williams., 2016. Recommendations for dietary calcium intake and bone health: the role of health literacy.Journal of nutrition food sciences,6(1), pp.1-3. https://dro.deakin.edu.au/view/DU:30087256 Keoleian, G.A. and Willett, W.C., 2013. Toward a life cycle-based, diet-level framework for food environmental impact and nutritional quality assessment: A critical review.Environmental science technology,47(22), pp.12632-12647. https://pubs.acs.org/doi/abs/10.1021/es4025113 Langley?Evans, S.C., 2015. Nutrition in early life and the programming of adult disease: a review.Journal of Human Nutrition and Dietetics,28(s1), pp.1-14. Mahan, L.K. and Raymond, J.L., 2016.Krause's food the nutrition care process. Elsevier Health Sciences. https://www.sciencedirect.com/science/article/pii/S0959652616307272 Nemecek, T., Jungbluth., 2016. Environmental impacts of food consumption and nutrition: where are we and what is next?.The International Journal of Life Cycle Assessment,21(5), pp.607-620. https://link.springer.com/article/10.1007/s11367-016-1071-3 Pernollet, F., Coelho, C.R. and van der Werf, H.M., 2017. Methods to simplify diet and food life cycle inventories: Accuracy versus data-collection resources.Journal of Cleaner Production,140, pp.410-420. https://www.sciencedirect.com/science/article/pii/S0959652616313956 Perignon, M., Vieux, F., Soler, L.G., Masset, G. and Darmon, N., 2017. Improving diet sustainability through evolution of food choices: review of epidemiological studies on the environmental impact of diets.Nutrition Reviews,75(1), pp.2-17. https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5155614/ Papargyropoulou, E., Lozano, R., Steinberger, J.K., Wright, N. and bin Ujang, Z., 2014. The food waste hierarchy as a framework for the management of food surplus and food waste.Journal of Cleaner Production,76, pp.106-115. https://eprints.whiterose.ac.uk/79194/ Smetana, S., Tamasy, C., Mathys, A. and Heinz, V., 2017. Regionalized Input-Output Life Cycle Sustainability Assessment: Food Production Case Study. InSustainability Through Innovation in Product Life Cycle Design(pp. 959-968). Springer Singapore. https://www.springer.com/fr/book/9789811004698 Saarinen, M., Fogelholm, M., Tahvonen, R. and Kurppa, S., 2017. Taking nutrition into account within the life cycle assessment of food products.Journal of Cleaner Production,149, pp.828-844. https://pubs.acs.org/doi/abs/10.1021/es4025113 World Health Organization, 2015 Guideline: Sugars intake for adults and children. Geneva: World Health Organization, viewed 30 March 2016, https://www.who.int/nutrition/publications/guidelines/sugars_intake/en/