Process Costing Essay Example | Topics and Well Written Essays - 1000 words

Process Costing - Essay Example Companies need to know the amount of money spent on their products before they can set appropriate selling prices. Firms that fail to accurately determine process costs can find themselves setting too low prices that lead to losses or too high prices that scare away customers. Accurate process costing helps to set right prices or adjust the process if costs cannot allow reasonable pricing. Importance of the Study Although many researchers have contributed to this topic, little can be seen in terms of standardization of the approaches of determining process costs. This paper is a literature review aimed at determining major points of divergence that have prevented standardization of process costing methods. Four scholarly articles are analysed to determine gaps, discrepancies and common grounds in relation to process costing. The paper will make suggestions on the best way forward as well as lay ground for future research. Literature Review One of the articles reviewed is a research s tudy done by Cooper and Slagmulder aimed at determining process costing methods used by different Japanese firms (2002). ... use failure to give all firms equal chances of being included in the sample introduced some biasness in the study (Dillman, Eltinge, Groves & Little, 2002). The interviewers made notes while taping interviewees’ responses. The findings indicated that most Japanese firms preferred target costing as opposed to process costing. In this regard, target costing is a projection of costs of future products with the aim of determining whether the assigned expenses can allow reasonable pricing to generate profits or not. The difference between process costing and target costing is that the latter is applied on future products while the former on complete or semi-complete products (Cooper & Slagmulder, 2002). All interviewed firms indicated that they relied on target costing and only applied process costing when they find discrepancies at the end of the production process. In another study, Everaert, Germain and Werner sought to investigate process costing methods used by different compa nies in Belgium (2002). The researchers based their study on four companies that were selected randomly (2002). After getting approval, they issued questionnaires to process costing officers in the selected firms and collected them after two weeks (Everaert, Germain and Werner, 2002). The results indicated that three out of the four sampled companies used weighted average method of process analysis. The remaining firms used the first-in first-out (FIFO) method. The FIFO method treats costs from different periods separately and has four steps comprising of analysis of physical flow of units, calculation of equivalent units, computation of unit costs and analysis of total costs (Everaert, Germain and Werner, 2002). The company that used FIFO said the method is reliable because separate calculation

Consumer Awareness of Market Economy

Consumer Awareness of Market Economy We know that the conditions of an economy do not remain static. The factors which influence it keep on changing. The rate of flow of funds also, changes with time in an economy, so people have funds available in different strengths at different moment of time. It affects the lives of people living in that economy because to satisfy their needs they require funds. People always feel a gap, positive or negative, between their needs and required funds. So they do their financial planning. In this project we have tried to find and analyse how and in which ways people are doing financial planning in the prevailing market situations. We have also tried to find the awareness of people about current market situations, awareness of financial planning among them and their interest area of investment. Financial Planning is not a very new concept in India. It had been in practice in earlier social systems also. In the past also, people used to do this in some ways. They used to purchasing pieces of land, jewellery and keep these with them for their bad days. Some of them kept their saved money with so called ‘Mahajanas who used to acting as banker. Though people in the past were involved in some kind of activities related to their financial planning, yet they were not very conscious and aware of the thing and were not doing this very actively. It was so because the joint family system was there in the society and also the economic conditions, in the country, were almost static and not as turbulent and volatile as in current scenario. So people did not feel so much insecure. But after industrial revolution, things started to change. People started to move towards cities in searching of new earning opportunities. This leaded to a dynamic economic condition in the country and a change in family structure in the society. This thing has been continuing for years in the country and today we can observe increasing number of nuclear families and varying economic conditions here. The needs of a person and his consumption habits have also changed significantly. Further, the priorities and these needs of a person also change with change in his life stage. So financial planning has become more relevant and important in current market scenario. But, How many persons are there who understand the meaning of financial planning? How many of them are actively doing it? In which ways are they doing their financial planning? These are some questions we need to find answers so that we can conclude to a result and can act accordingly. We have tried to find the answers of these questions in this project. Personal Financial Success: The Six-Level Pyramid  Ã‚   Using the six-level pyramid to help explain the various building blocks to financial success helps to reveal the development of financial planning and indications, at each level, if instruments that might be considered. At the first level of the pyramid, there are four stages that need to be considered. Before any phase of an action plan can be implemented, an individuals current situation must be determined. One must evaluate their personal income because the amount of money a makes directly affects the amount that person can save. After all debts and living expenses are subtracted form income, one can know how much to put in savings every week, month or year. The amount one puts in savings is very important. This will have bearing on a spouse, children, and retirement life. Saving money should become a top priority in the financial planning realm of life. Goals are another important factor in financial planning. Without goals, a person has nothing to strive for, nothing to look forward to. This should come with ease during the implementation of a financial action plan. Career choice plays a major role in ones ability to live at a certain level in society. There are many factors to consider when making a career choice. They include personal factors, social influences, economic conditions, and trends in the industry. A person must consider these things when deciding on a career if they want to have long-term success in any given profession or calling. Keeping good records and being organized is a necessity for a person with a successful financial action plan. After receipts have been found, invoices filed, and check numbers recorded, one can develop a budget. A budget simply allocates income to different areas of spending. For example, one family may spend two hundred and fifty dollars per week on groceries, while another only spends one hundred per week. A budget can be done on a weekly, bi-weekly , or monthly time frame basis. An important part of an overall budget is taxes. Taxes, in general, include federal and state, occasionally county expenses on land ownings and other purchases. A person should be fully aware of how to calculate their taxable income and on how to get help with taxes. The second level of the pyramid involves managing. The absolute first way to begin with money management is to get the money out of a pocket ( or from under a mattress ) and put it into am interest-bearing account. Before this can be done, however, the best bank suitable to a persons needs mus be located. To do this, one must evaluate the different banks rates, fees, and other factors such as number in branched in the area and the services offered. One should examine the gains and losses of having a checking account as well. Credit is a way of life for million of American today. In my opinion, one must be very cautious when choosing whether or not to use consumer credit. There are almost always hidden costs and consumer traps ready to suck a trusting person in. One should be aware of possible credit mistakes and try their best to avoid them. Also, spending far above ones personal income level can become a major problem if taken advantage of. In the market for loans, the most enduring statement is to Shop Around! A person will never know what could be gotten until they try to look for the best deal. One should be aware of the fluctuation of interest rates and the affect that they will have on the principle amount of money borrowed. The third level of the pyramid illustrates the major purchasing decisions in life. Should I buy that shiny new Mustang on credit or save that money for a down payment on a home in a nicer neighborhood? The allocation of personal funds is one of the most harrowing sets of decisions a person will ever make. The decision to purchase a home is in this set. This will probably be the most expensive purchase one will ever make. One should be sure that the purchase of a new home is not outrageously out of his or her income range and that it meets all of their needs. The second most important purchase would be that of a new vehicle. A car purchase can be an exciting time. Since cars are seen as status symbols in society today, most people attempt to buy one that they cannot afford. This can be ruining to credit and make daily expenses much harder. Day to day existence in todays society can be dangerous if a person does not have adequate insurance coverage for self, spouse, and children ( if any ). The fourth stage of the pyramid deals with the adequate amount of insurance. How much is too much or too little? Risk management is a major factor in this. For example, a race car driver is not going to get a good a rate of insurance as a middle aged accountant. Factors such as car accidents, speeding tickets, safety measures taken, and daily activities such as smoking or drinking all affect the amount different types of insurance will cost an individual. After life insurance, I believe that the next necessity is to have automobile and home insurance. These are the two most likely things that someone might have to call on insurance to cover. Health care and disability insurance truly comes in to play when one has a family, nut possibly when single if severe illness occurs frequently. Finally in the fourth level, a value must for life insurance must be chosen. This is directly affected on who will be left depending on money received from your life insurance. This insurance money can be left as a legacy, as a help for funeral expenses, or even a gift from the deceased. The fifth stage of this financial planning pyramid is about investing. There are four fundamental ways that one can invest. They are stocks, bonds, mutual funds, and real estate. Stocks are divided into two main categories, common stock and preferred stock. Common stock makes money by dividing the value of an investment three ways: income from dividends, dollar appreciation of the stock value, and stock splits. Preferred stock is similar to common stock. However, with preferred stock, the investor receives his/her cash dividends before the holders of common stock receive theirs. There are a number of factors that enable investors to evaluate the value of any certain stock. One can read daily newspapers, and gain information from professional in the stock market field. Bonds are divided into two main categories as well. A corporate bond is a corporations written pledge to repay a specified amount of money plus interest gained over a specific period of time. This total is referred to a s the face value of the bond. Corporations issue bonds in order to have available monies to finance expansions, takeovers, etc. This is referred to as debt financing for a corporation. The other type of bond is one that is issued by the federal, state or a local government agency. The bonds that the federal government sells are referred to as treasury bills, notes, bonds, or savings bonds. These are used to finance the national debt and for the governments everyday activities. A municipal bond is one that is issued by a state or local government. All three of these types are said to be generally risk-free. As a financial planner, I would advise my client to seriously look into bonds. Mutual funds are unique in the fact that there is diversification of the purchased portfolio. A persons money goes into a large pool, which a company then invests in many different stocks. The last type of fundamental investing is Real estate. There are different types of real estate investments. For ex ample, your home can be an investment if handled properly or one can purchase commercial property for resale only. The sixth and last stage of the pyramid involves retirement and estate planning. Taking steps now to ensure that a person has money during retirement is particularly important. This should be linked in with the amount of money chosen to save in part one of the financial planning program. Last of all, one must know a little about estate planning. There are legal and personal aspects of this matter. Estate planning is the plan for the disposition of ones property during ones lifetime and at ones death. Legally, everyone needs to have a last will and testament to ensure that their properties are distributed accordingly. A lawyer usually needs to be consulted on this matter. In summary, the most important aspect of financial planning is just what it states-PLANNING. A great deal of money can be gained and saved if the correct methods are incorporated into a persons everyday life and activities. OBJECTIVES We have conducted the study taking following objectives in our concern: To understand customers awareness about current market/ economic scenario. To understand customers awareness about financial planning. To understand how customers do their financial planning. Capture reasons for doing / not doing financial planning. Understand the key areas where investments and savings are made and rational reasons behind the same. Review of Literature Jim Gewert Named Executive Vice President of Worldwide Finance, Planning and Systems for Warner Bros. Home Entertainment Group An industry leader since its inception, WBHEG oversees the global distribution of content through packaged goods (Blu-ray Disc and DVD) and digital media in the form of electronic sell-through and video-on-demand via cable, satellite, online and mobile channels, and is a significant developer and publisher for console and online video game titles worldwide. AGL Resources; AGL Resources To Webcast 2010 Annual Meeting of Shareholders on April 27 During the meeting, AGL Resources Chairman, President and Chief Executive Officer John W. Somerhalder II will provide an update on the companys financial and operating performance and its business strategy. 2010 MAY 1 (VerticalNews.com) AGL Resources (NYSE:AGL) will webcast its annual meeting of shareholders on Tuesday, April 27, at 10 a.m. Eastern Daylight Savings Time. During the meeting, AGL Resources Chairman, President and Chief Executive Officer John W. Somerhalder II will provide an update on the companys financial and operating performance and its business strategy. The meeting will be held at the AGL Resources corporate headquarters at Ten Peachtree Place in Atlanta. Solutions Financial, Llc; Actfinancially.com Launches Personal Financial Planning Website The site includes personalized financial planning, budgeting, goal-setting tools and reports, a library of information and resources, blogs, tips, financial coaching help to manage money and community features such as forums, message boards and live chat for guidance and support. Financial Planning Steps Needed Now to Prepare for Health Care Bill Outcomes Even though the bill is still a few years from implementation, its not too soon to consider several financial planning strategies now to mitigate significant tax increases for the wealthy and the potential for increased borrowing costs for earners of all income levels, Kahler advises. Walking the Walk: A Financial Planner Teaching His Children In an interview, Daniel M. Stern, CFP, with his children, Lily and Benjamin, talked about financial planning for his kids. Stern said theyve been doing it two years now, since right after they talked. Looking at the idea of an allowance as something you give to the children; you dont base it upon work that theyre doing. Its so they can learn how to handle money and get a sense of the value of money and what can be done with it or not done with it. When it came to charity, they were trying to do it every week, but its not that big of an amount to give. Ben thinks its great. It gives them experience to know how to handle money. Lily also thinks its really good. Stern added that toward the last part of the year they had to adopt a spending moratorium. He thinks in todays society theres a huge amount of materialism. Lessons from Her Father Its no surprise that 30-year-old Kimberly Allman has her finances in order. Her parents guidance dovetailed with her own financial self-discipline. A Cornell Law School alum, Allman uses her financial sensibilities in two jobs: as manager at a nonprofit that helps homeowners avoid foreclosure, and as president of Allman Financial Planning LLC, her own personal finance consultancy. Allmans father helped to shape her relationship with money. Allman who is single, now follows her fathers example when she doles out advice to clients regarding debt, credit scores, and investments, among other concerns. In addition to her law degree, Allman has a bachelors in psychology and political science from Duke University, and shes set to receive a certificate in financial planning from Boston University this spring. While in school she avoided frills and kept expenses to a minimum. To reach her current level of financial security, Allman resisted shopping for handbags and jewelry. Money on Your Mind: The Brains Role in Financial Decision-Making The sophistication of modern civilization masks the fact that the brains have evolved little since the Stone Age. The neural programming of human beings was optimized for physical survival, not contemporary challenges such as financial decision-making. The human brain has separate, dedicated centers for coping with situations that present imminent danger or attractive rewards. When triggered by highly stimulating personal or financial events, these centers can cause the brain to react reflexively, dampening the ability to think analytically. Technology gives people ready access to their credit, savings, and investment accounts. Unfortunately, this access makes it easier for people to act upon impulsive financial decisions. This paper examines a case study to demonstrate how perceived financial dangers or rewards can unconsciously trigger emotions that override their rational decision-making. Financial planners also can help their clients develop new methods to read to financial situa tions in a more analytical manner that is consistent with the clients primary values. A House Divided: Americans Have Two Distinct Views Of Retirement The financial turmoil of the past few years has taken a huge toll on Americas confidence about the future and apparent readiness for retirement, said Jamie Ohl, senior vice president and director of The Hartfords Retirement Plans Group. The Planning Dynamic But The Hartfords research shows that people who have taken the time to plan their retirement are generally in a better place financially and are significantly more optimistic about the future than those who have not planned, Ohl said. OppenheimerFunds Survey: When It Comes to College for Their Kids, Women Drive the Planning Process But Many Take a Back Seat on Finances Later College funding is an issue for women in college, after college and for decades after, for both parents and students alike. Because women outnumber men on college campuses by a factor of almost three to two, women pay the price literally and figuratively for poor college financial planning, frequently dropping out or graduating with debt that can cast a shadow over much of their adult life, affecting even their ability to retire, Winn said. The Financial Planning Association(R) of Arkansas iShares* Make $20,000 Contribution to Arkansas Aspiring Scholars Matching Grant Program For more information about the iShares 529 Plan, contact your financial advisor, call 1-888-529-9552 or visit www.ishares529.com to obtain a Program Description and Participation Agreement which includes investment objectives, risks, charges, expenses, and other important information; read and consider it carefully before investing or sending money. If you are not an Arkansas taxpayer, consider before investing whether your or the designated beneficiarys home state offers any state tax or other benefits that are only available for investments in such states qualified tuition program. METHODOLOGY Methodology is a strategy that guides a research in providing answers to research questions and for which, research survey is being done. This study has been carried in the following manner:- Methodology Adopted Questionnaire Design: The questionnaire was prepared covering the details about the client and the above objectives. The questions were designed in an easily understandable way with the help of (Miss. Nancy sahni ) that the respondents may not have any difficulty in answering them. The questionnaire also contained a comments section. This section was included so as to get opinion of the people. Random Sampling: Sampling can be defined as a part of population. Thus random sampling may be defined as the selection of a portion from the whole population in which each elements of the population has an equal chance of being selected. In this research survey people were surveyed at random to get the relevant information. Sampling Techniques: The sampling techniques used in this project are probability sampling techniques and the methods used in cluster sampling. Sampling Unit: The respondents who were asked to fill out questionnaires are the sampling units. In this survey these comprise of Govt. Employees and Self Employed persons. Sample size: The sample size was restricted to only 100 people between age group more than 25 years which comprised of mainly peoples from the area where the survey was conducted. Data Collection: Structured Questionnaire: In this part of data collection, structured questionnaire was used as a tool by asking a set of standardized questions which answers we needed to know. Interpretation: Interpretation refers to the task of drawing inference from the collected facts after an analytical study. The simple statistical tools are used to analyze the data collection. Bar Graphs and pie chart have been used to illustrate the findings diagrammatically. AREA OF SURVEY http://www.radhasoamiji.in/images/map.jpg The survey was conducted in a village BEAS and Mehru which is situated in kapurthala district in Punjab. Though it is a town of almost 40,000 people yet its market caters the need of a large customer base which comprises of people, in addition to the town people, living in several villages that surround the town. It is situated near the BEAS river and second near Phagwara, so people from other side also come here for shopping. This is a reason that a big part of population here is involved in business and related activities. A good number of service class people are also present here, because of working of several Government organisations in the town. Block Office, Subdivision Office, Seema Suraksha Bal, Registration Office, Banks, Food Corporation of India, Irrigation Department, Public Work Department, Govt Schools, Municipal Office and also some other departments are working here. In financial institutions here these are present: State Bank of India (CBS) Punjab National bank of India (CBS) Bank of India Life Insurance Corporation of India ( Satellite Branch ) Bajaj Allianz LIC Co LTD ( Branch Office ) Rahika Co-operative Bank ( Branch Office ) Sahara India ( Branch Office ) Some other institutions like – Birla Sunlife, Reliance Life Insurance, ICICI Prudential also work here controlling their activities from Main branch. LIMITATIONS The report is prepared on the basis of responses given by the respondents and is confined to the area of survey, so it does not necessarily show a pattern applicable to other areas also. Some respondents were reluctant to divulge personal information which can affect the validity of all responses. In a rapidly changing environment, analysis on one day or in one segment can change very quickly. The environmental changes are vital to be considered in order to assimilate the findings.

The Child by Tiger †Dick’s Character :: The Child by Tiger

The Child by Tiger – Dick’s Character In "The Child by Tiger", Wolfe does a superb job of making the story reveal a truth about human experience. Dick's killing rampage in the short story showed how the human sole has a tendency to become violent. Characterization and excellent choice of tone and mood used in the story display how the Dick becomes violent. Wolfe carefully develops Dick's character in the short story. At the beginning of the short story, Wolfe describes Dick's actions precisely. Wolfe illustrates anything from Dick's movements to his talk. Furthermore, Dick is depicted as an honest hard working and notably talented individual. Wolfe does all of this for a simple reason, to show that any human sole can turn evil, no matter how intelligent, honest, or hard working. For this reason, Wolfe's characterization of Dick is essential to the short story. Without a good characterization of Dick before his sole turns violent, the story would have no meaning and would just be about a mad man. However, with Wolfe's exquisite characterization, the reader find outs how an innocent god fearing man can turn violent. Overall, Wolfe's characterization is key to the short stories meaning. Outstanding tone and mood choice also help show the truth about the weak human sole. First, the Wolfe's informal tone of the story is significant. I believe Wolfe's tone help set up the readers for the shock of what Dick does. However, the tone the author sets is important because of the shock we get, we also see how fragile the human sole is and how it can easily change. In this case, the author's informal and almost ironic tone surprise the reader but also help show the significance of Dick's experience. Second, the author's mood for the story is quiet deceiving. Since the plot of the story is to show how any human sole can turn evil, the author sets an ironic mood. Though the mood is informal, the irony of the situation is of a "good" mad turning "evil". Wolfe sets up this mood by his description and analysis of Dick's character and actions at the beginning of the story. The mood is ironic because when the violent side of Dick comes out, our mood towards the story changes because we are shocked at what has happened to innocent Dick.

Market Development

In this report I will be analysing and comparing the marketing techniques used by ASDA and Cancer Research UK taking into account the similarities and differences between them and how they contribute to the company’s success. Igor Ansoff developed a description of the strategies available for growing in a business in 1957. He have identified for categories for the growth of the business these are Market Penetration, Market Development, Product development and Diversification. Ansoff used these four categories in a matrix to show how the opportunities differ in term of new and existing products and markets. Marketing Techniques used by ASDA Market Penetration What is Market Penetration? Market Penetration is when increasing market share of an existing product, or promoting a new product, through strategies such as bundling, extensive advertising, lower prices, or volume discounts. ASDA uses TV adverts to advertise their product. Advertising on TV will catch the interest of their customers as it will have sound and colour. They also use their own website to advertise. By having a website it will allow their customers to see what products they have with prices and also to shop online. They also let their customer know what product they have and also to promote by giving out leaflets. To make sure that their new products are trustworthy ASDA will have samples for their customers to try. ASDA will advertise their business by using newspapers and Billboards. ASDA should advertise as much as possible for the business to run for a long term. They also make sure that they are presenting their brands well from till receipts, plastic bags and staff uniform. Cancer Research sells its existing products into existing markets by advertising their new campaigns such â€Å"Race for Life†. The charity advertises their campaigns on TV’s, Newspapers, Leaflets, Charity shops, posters, billboards on busses and using their own website. Cancer research uses these methods of advertising to increase the awareness and encourage people to donate. Tesco have supported Race For Life for ten years, which has contributed to Cancer Research UK raising over ? 62m for the fight against cancer sine the series began in 1994. Tesco now is working in partnership with Cancer Research to recruit 1 million women and raise ? 80million to fund life-saving work. Market Development What is Market Development? Market Development is a marketing technique aimed at increasing a company’s market in order to widen the customer base for the pur pose of selling more products. ASDA is continuing to open new stores in UK. They are now planning to open ASDA in Tottenham High Street. Opening new stores gives the idea of them doing really well in the business and is meeting the needs of their customers. They also advertise themselves online and in the store. However, they can use different languages on website for the people who are not able to understand English. As there are different ethnic backgrounds in UK, Cancer research should have different languages available in their website. This will allow them to attract more people to the charity from different ethnics. Cancer research can also operate overseas such as Europe. This will help to

Female Sex Offenders

Years ago sex offenders were majorly male. In fact it was unheard of for a female to even be thought of as a sex offender. Today we hear of more women being arrested for molestation, incest, and other sex crimes. All too often teachers are being found guilty of having relationships with their underage students. Female sex offenders have not gotten as much attention as male sex offenders. It is because of this that the offenders cannot be studied as thoroughly as males. Incest is a common crime among female sex offenders. Often these women are abused themselves. â€Å"Women who molested children independently were more likely than women who molested with an accomplice to have been severely molested themselves prior to age 10† (Lawson, 332). The male children are often embarrassed and do not always tell anyone about the abuse, and it is not uncommon for them to feel guilt about what is happening to them. Females tend to choose younger boys within their own families, perhaps to them it is a safer choice. Female offenders are not often violent towards their victims. The females often have problems with social relationships. â€Å"The families of the girls were described as dysfunctional and chaotic† (Roe-Sepowitz and Krysik, 406). The females are quiet and withdrawn often isolating themselves from the rest of the world. They have problems with fellow classmates and sometimes have issues showing physical aggression as well. In some cases women begin having suicidal ideations, depression, and try self-mutilation (Roe-Sepowitz and Krysik, 406). The females that commit sex crimes also have a higher chance of having a drug problem or becoming an alcohol abuser (Roe-Sepowitz and Krysik, 407). When treating female sex offenders physicians need to concentrate not only on the offense but the reasons behind these offenses. These women are often abused themselves. They also need help with their other mental issues. The overall psychiatric problem needs to be addressed. â€Å"Unique interventions for female sexual offenders must include consideration for gender issues such as heir sexual and physical development, intimacy, and social skills, self image, self-esteem, impulsivity, and common societal expectations of girls to be the caregiver-nurture. † (Roe-Sepowitz and Krysik, 411). Female sex offenders are usually victims themselves. All too often their crimes go unreported. Whether it is because the victims feel guilty or because the victims think it is natural for such things to happen. Regardless, the female perpetrators s hould be studied too higher extent. Studies should be done to determine why these women are committing such heinous crimes.

Lamb to the Slaughter and The Speckled Band are both examples of the murder mystery genre Essays

Lamb to the Slaughter and The Speckled Band are both examples of the murder mystery genre Essays Lamb to the Slaughter and The Speckled Band are both examples of the murder mystery genre Paper Lamb to the Slaughter and The Speckled Band are both examples of the murder mystery genre Paper Essay Topic: Literature The murder mystery genre always includes four main ingredients. These are the crime, the villain, the victim and of course, the detective. Usually, in classic examples of this genre, the detective finds out what has happened and solves the crime. However, the above mentioned ingredients can be mixed together to create different recipes for murder mysteries. Whereas in most stories in this genre the villain is caught or killed, in a small minority, the villain gets away with the crime, making the detective look unprofessional. I have read two stories which cover both of the endings in this genre. These are Lamb to the Slaughter by Roald Dahl and The Speckled Band by Arthur Conan Doyle. I am going to explain in detail how these two short stories are both similar and different. As I mentioned before, every story that has a murder mystery theme, involves a crime. In Lamb to the Slaughter, the murder is totally unplanned. It happens on the spur of the moment. Mary Maloney, the so-called villain, kills her husband using a frozen leg of lamb. As I found out whilst reading this story, this is an unusual kind of weapon, but effective nevertheless. Mary Maloney is a typical housewife from the time of when this story was written, circa 1950. She works at home all day, doesnt go out much and hasnt even an ounce of a social life. Shes also married to a senior policeman, Mr. Patrick Maloney. On the night of the murder, Patrick has just come home from work. Mary is just about to make dinner. She is being very nice to Patrick as usual. We find out that Mary loves Patrick to bits and cherishes every moment she spends with him. She adores every little thing about this man, She loved him for the way he sat loosely in a chair She loved the intent, far look in his eyes. After the couple have their usual drink, Patrick explains something to Mary. As the readers, we dont get an insight to what is being said, but we do get a picture of what it is about. Of course Ill give you money and see youre looked after, Patrick says. We come to the conclusion that whatever Patrick has said, really shocked and bewildered Mary. She shows this not by having a temper tantrum and yelling at Patrick, but by whispering, Ill get the supper, and walking out of the room. To us, it feels as though Patrick is telling her that he is leaving home. This is because we are told that she was, watching him with a kind of dazed horror as he went further and further away with each word. In my opinion, it is not a very good idea to leave your wife especially when she is pregnant with your baby. Mary walks down to the cellar to fetch the meat. She pulls a frozen leg of lamb out of the freezer and carries it back upstairs. As she enters the room, her husband hears her and says, For Gods sake. Dont make supper for me. Im going out. At this point, I think the last, tiny piece of string holding Marys brain together just snapped. She walks up behind Patrick, who is standing facing the window, and whacks him on the head with the leg of lamb. In The Speckled Band, the crime is carefully planned and breathtakingly complicated. It is also safe to say that the victim is not killed using a dead, frozen animal limb! The person who dies in this story has fallen victim to a crime that been organized over a lengthy period of time. Dr. Roylott, the villain and man we are supposed to loathe by the end of this story, wants to kill both of his two step-daughters. The murder takes place in the bedroom of one of the daughters, Julias. The bedrooms are placed like this, Dr. Roylotts is first in the corridor, then Julias in the middle and then Helen, the other daughters, is last in line. All three rooms are built facing the garden. As I have already explained, the crime is very complex. Dr. Roylott has rigged Julias room with a fake air-vent system which is connected to his own room via the wall. On Julias side, the opening of the vent had a dummy bell-rope hanging from it. At night, according to Helen, Julia heard, a low clear whistle. Every night, Dr. Roylott would send a snake, trained using a whip-cord, a bowl of milk and a whistle, through the ventilation system into Julias room. He did this in hope of the snake biting Julia, as her bed was bolted to the floor under the vent. Helen explains that on the night of Julias death, Julia had asked her sister, Have you ever heard anyone whistle in the dead of the night? After a brief conversation between the two sisters, Julia returns to her room and locks the door shut. The windows are also very small and too narrow for anyone to pass through. This shows us that it is impossible for anyone to enter Julias room at night. We are told by Helen, that there are some gypsies that are staying in the grounds behind the house. We expect the gypsies to have something to do with the murder. However, Sherlock Holmes immediately discards this theory after inspecting the windows. This makes the gypsies the red herrings in this story. The reason the girls kept their doors locked at night was because Dr. Roylott was a wild animals enthusiast and kept a cheetah and baboon in the grounds. On the night of the murder, Helen says that she has an uneasy feeling, A vague feeling of impending misfortune impressed me. She also tells us that the weather is very bad outside. This makes the whole atmosphere of the story even tenser, which in turn makes it even more of a classic murder mystery, where everything is dark and bleak. Helen heard the wild scream of a terrified woman amidst all the noise of the rain and thunder outside. As Helen ran to her sisters bedroom, she hears the same low whistle Julia was talking about earlier that night. She also heard a metallic clanging sound. As Helen approached her sisters room, the door was open. Julia appeared at the opening, her face blanched with terror, her hands groping for help. Julia is convulsing all the while, and Helen explains that it was not easy to understand what she was saying. Julia managed to gasp one final piece of vital information before she perished, Oh, my God Helen! It was the band! The speckled band! We can see that The Speckled Band is a more mature story. The crime is much more dramatic. The main difference between the stories at the moment is that one has been planned carefully and other is just something that happens at the last minute. The crime in Lamb to the Slaughter is quite humorous, whereas the crime in The Speckled Band is very serious. We expect killers, murderers and rapists to be men. It is just something we have come to believe. Whether we are watching television, reading a book or looking at a wanted sign in a shop window, out first conclusion is that the bad guy is actually going to be a guy. What do we expect a villain to be doing in his or her spare time? Washing the dishes? Cooking the dinner? Dusting the furniture? Having a baby? Well these are just some of the routine jobs that the killer in Lamb to the Slaughter does. Surprisingly, this kind, gentle and loving woman, isnt all what she is made out to be. Although she doesnt mind being classed as a domestic creature, Mary shows a quality most other 1950s housewives dont. She shows that she really does have a brain and that she can use it. She shows her quick-wittedness and that she can work way out of problems herself. It comes as a shock to us when we find out that the killer in Lamb to the Slaughter is a woman. But not only is she just a woman, but she is an expecting mother. We would never even dream that she would be the murderer by the way Roald Dahl describes her at the start of the story. Mary is just one of those average 1950s housewives that stay at home all day, cleaning up and getting the dinner ready. What makes it even harder for us to believe that she would kill Patrick is that she loves him so much. Dahl says that she loved to sunbathe in the warm, male glow that came out of him. Mary knows every little thing about this man. Exactly what time he is going to be home, exactly what drink he is going to want and even how he wants it. There is a point when Patrick has finished his drink and about to get another, when Mary suddenly shoots up, Ill get it! she cries, jumping up. This shows just how much she cares for him. She knows he is going to be tired, so she does every little thing for him. We can see that Mary is anything but the stereotypical murderer. She just doesnt have the characteristics. We start to wonder, was what Patrick said so unimaginably terrible, that it provoked Mary to kill the man she undyingly loved? Another thing we have to take into account is that she is not just an average housewife; she is a very clever housewife. After killing Patrick, lots of thoughts start crossing her mind. She thinks that she will face the death penalty. She knows she must save her child, so devises a plan to get out of the murder. She touches up her lips and face and goes to the grocers. When she speaks to Sam, the man who owns the shop, she acts very normal. I want some potatoes please, Sam. Yes, and I think a can of peas. She had already rehearsed these lines beforehand at home. What Mary is doing here, is creating an alibi. The villain in The Speckled Band is the complete opposite of Mary Maloney. Unlike in Lamb to the Slaughter, it isnt much of a shock to us when we find out that Dr. Roylott is the murderer. Dr. Roylott is described as being quite a fierce looking man. It is said that he is a huge man. He sounds like a killer to us already. A large face, seared with a thousand wrinkles and marked with every evil passion. This line makes it even easier for us to picture Dr. Roylott as the killer. Dr. Roylott also has history of violence. Helen says that, he beat his native butler to death, and narrowly escaped a capital sentence. Dr. Roylott is not just brawn, he also has a brain, as his title suggests. He is extremely clever. You have to clever in order to organize a crime like this one. The crime in The Speckled Band would require a man of genius to carry it out. It is in total contrast to the crime in Lamb to the Slaughter where Patrick is killed with a single blow to the head. Another reason why we come to accept Dr. Roylott as the murderer is because he is the girls step-father, meaning he is not their biological father and may not have much love for them. In Lamb to the Slaughter though, Mary soaks Patrick in her love. We feel no sympathy for Dr. Roylott because he only wants to kill the two girls for their money. Helen explains, Each daughter can claim an income of i 250, in case of marriage even one of them would cripple him to a serious extent. In Lamb to the Slaughter, Mary kills Patrick because of deeper reasons. We feel sympathetic towards her because we come to the conclusion that Patrick is leaving her. As we can clearly see now, Dr. Roylott is a stereotypical killer. He has all the characteristics of a ruthless villain. Stereotypically, the victim is the weak, fragile, little lady and the villain is the big, demented, monster of a man. Lamb to the Slaughter though, as we have come to realize, doesnt quite follow the pattern most other stories in this genre do. This is exactly the case when we come to the victim in Lamb to the Slaughter. Patrick Maloney is a senior policeman, and supposedly quite a big, strong man. Certainly strong enough to defend himself against a weak, little lady like his wife. He is not the typical murder victim. He doesnt fit the description. We would expect the scenario to be the other way round. Where Patrick would have a motive for killing Mary. We feel no sympathy towards Patrick when he dies. I think we area actually meant to be happy when he is killed. We are not supposed to like him. This is because he has apparently told Mary that he is leaving her, which to us is for reasons unknown. In fact, I think Patrick deserved what he got. I dont think Mary, who cherished every moment with him, would kill Patrick for a minor thing. What Patrick said, must have been pretty serious. Patrick did not seem to treat Mary with the same love and respect that she showed him from the start. Every time Patrick said something to Mary, it consisted mainly of one word sentences. For example, when Mary lovingly asks Patrick if he would like supper, Patrick just plainly says, No. He doesnt say Its okay love, or, No thank you dear. Because of all these things, we get the feeling that Patrick had it coming. We never at any point feel sorry for him. In complete comparison to Patrick, Helen from The Speckled Band, is the typical victim. Helen is one of those women that require a man to do everything for them. When we first read about her, we are told that she is, in a pitiable state of agitation. She is quite scared, even in the presence of the Great Sherlock Holmes. Even though Helen does not die in the story, we still feel greatly sympathetic towards her. This is because, not only has she lost her twin sister, but also because she does not have a reason to be killed. She hasnt done anything to hurt Dr. Roylott. He only wants to kill Helen because of the money she will inherit when she marries. As I have already mentioned, Helen is weak and innocent, she does not deserve to die. This is completely different to Lamb to the Slaughter, where Patrick is the wrong-doer and has it coming. Helen is the stereotypical murder victim mainly due to the fact that she is weak and fragile. Sherlock Holmes notices five livid spots, the marks of four fingers and a thumb, printed upon Helens wrist. You have been cruelly used, says Holmes. This makes is even easier for us to see why Helen is a typical victim. We now know that she has been abused in the past. We can see that both stories are opposite in two places. In Lamb to the Slaughter, the killer is a woman and the victim is a man. In The Speckled Band, the killer is a man, and the victim is a woman. Detectives are given their jobs because they are particularly skilled in their field of work. They usually show exceptional talent which is of a higher standard than that of a regular policeman. However, in Lamb to the Slaughter, the paragraph above does not relate the slightest. Jack Noonan and OMalley are the detectives that arrive to solve the crime. Although they are showing signs of being professionals, for example they take photographs and check for fingerprints, this soon changes as they begin to make gross errors. The first thing they do wrong is assume that the killer is a man. Its the old story. Get the weapon and youve got the man. This tells us that they are already confident that the killer is a man. Mary is quite safe now, due to the fact that she is no longer a suspect. The second thing that jack does wrong is quite a serious mistake. Jack drinks alcohol while he is on the job. What makes this situation humorous is that he actually knows himself that he is not allowed. Im not strictly allowed, but I might just take a drop to keep me going. The professionalism we saw earlier, was thrown out of the window the second the whiskey whisked down Jacks throat! But the amazing thing is that the rest of Jack Noonans team also join him in having a little nip. The humorous part of the story is displayed at the end. This is when Mary shows truly how intelligent she really is. After she killed Patrick with the lamb, she put the leg in the oven and began to cook it. Intending to clear her name completely, Marks asks the policemen if they would stay to eat. The ironic thing is that the detectives eat what they are looking for! This shows just how stupid these men are. Their chances of solving the crime are now slim to none. The detectives converse about the crime while they are eating: Whoever done it, theyre not going to be carrying a thing like that around with them longer than they need. Personally, I think its right here on the premises. Probably right under our very noses. At this point, Mary is probably very smug indeed. She now knows that she is out of the woods and free of suspicion. She has the right to be happy, And in the other room, Mary Maloney began to giggle. I enjoyed this ending but it is different from the usual stories where the good people are victorious and the bad person is caught. Sherlock Holmes on the other hand, is no ordinary detective. He is a super detective. One that always solves the crime. Holmes is a super sleuth and never takes up any ordinary cases. He always goes for something that would prove to be challenging. He refused to associate himself with any investigation that did not tend towards the unusual. When reading a Sherlock Holmes based story, written by Arthur Conan Doyle, you dont expect anything besides Detective Holmes emerging victorious. Even in a time when forensic sciences were not available, the clever deductions and observations, always got Sherlock his man. During the times of Sherlock Holmes, the ignorance of the Victorian society resented any change in lifestyle. They found it hard to cope with developments and found stability in their solid living styles. If anything went wrong in their lives, Sherlock Holmes was their defender. Sherlock Holmes was to the Victorians, as Superman is to the people of Metropolis. The unalterable fact that comforted the Victorians so much was that Sherlock Holmes would never be beaten. He held all the qualities that were envied by people from the Victorian age. He was extremely boastful and enjoyed showing it to others. He was amusingly witty and used this quality to destroy his enemies. He wasnt afraid of digging deep into the darkness of Londons underground darkness; prostitution and opium dens. It was extremely satisfying for the people of London to know that the warmth of Holmes shadow was always towering over them. Holmes was the superhero of that era; always dependable in a sticky, unforgiving situation. When Holmes first meets Helen, he doesnt even have to ask about her journey. The information and the way he finds out is very surprising. From just looking at the ticket in her hand, and the state of her clothes, he depicts her whole journey. It is like he mentally scans Helen and compiles a report on her. You had a good drive in a dog-cart, along heavy roads. Holmes realizes this just by analyzing the splashes of mud on Helens clothes. Helen is very startled when she hears this. She too cannot believe it. It shows that Holmes is a very good detective. He is good at observing things and finding out obscure and inconspicuous details. Mr. Holmes knows himself that he is a very good detective. He is not at all modest and at some points even boastful. He knows that he is very clever and doesnt fray from showing it. He basically tells us that he had solved the crime before even setting foot in Roylotts room. I had come to those conclusions before ever I had entered his room. We can see just how different the two detectives are in this story. They are complete opposites. One solves the crime, the other eats the main lead! The main difference between these two short stories is that one of them has the crime solved, and the other doesnt. Throughout reading both stories, you continually notice the traditional and not so traditional aspects of both. Both stories are completely opposite, so it is easy to spot their differences. Not one element in both stories is the same. The crime in one is serious; the crime in the other is almost a joke. The villain in one is a six months pregnant woman and the villain in the other is an intelligent, fierce doctor. The stories end in different ways, but both have satisfactory endings nonetheless. In Lamb to the Slaughter, Mary gets away with murder, which is what we want. In The Speckled Band, Dr. Roylott is killed, which is also what we want. The stories are both different in the way that they are told. In Lamb to the Slaughter, we know exactly what has happened, and the detective doesnt. In The Specked Band we are kept in suspense, because we know just as much as the detective. In my opinion, Lamb to the Slaughter was a more enjoyable story. It provides a welcome twist to the genre. It contains humour, which lightens the atmosphere. I think that more authors should follow in Roald Dahls example and write murder mysteries that dont always follow the rules. It would be nice if every book made you smile as you closed it, just as this one did.

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Literature Review Teaching Reading: Direct Instruction vs. Whole Language Introduction Reading is fundamental to the educational growth and success of all students. Many times, the development of independent readers begin in literacy rich kindergarten through fourth grade classrooms. Early childhood teachers are challenged by reaching the needs of students who are labeled at risk. These students begin their educational experience at a disadvantage. Students may be labeled at risk or disadvantaged based on their social, educational, and economical backgrounds. Factors which could contribute to a student’s difficulty in academic achievement may include lack of exposure to print rich environments, poor nutrition and health care, low proficiency in English, learning disabilities, and poverty. I feel that these characteristics directly impact a student’s performance in the classroom and may negatively impact reading achievement. Early intervention in the primary grades is imperative to the future success of students labeled at risk. Research indicates that if children are not successful readers by the end of the third grade, it will be very difficult for them to catch up with their peers in later years (Dorn, French, & Jones, 1998). Past research has also documented the relationship between high quality classroom instruction and the success of at risk students. This then raises a number of questions. Which approaches to reading instruction are highest in quality and most effective? What components of these methods result in student success? Direct Instruction and Whole Language are two curriculum choices which are founded by different beliefs in the area of student learning. Both approaches have been used around the United States to influence the reading achievement of students label at risk. Therefore, the purpose of this study is to examine the Direct Instruction and the Whole Language Approach to teachi... Free Essays on Literature Review Free Essays on Literature Review Literature Review Teaching Reading: Direct Instruction vs. Whole Language Introduction Reading is fundamental to the educational growth and success of all students. Many times, the development of independent readers begin in literacy rich kindergarten through fourth grade classrooms. Early childhood teachers are challenged by reaching the needs of students who are labeled at risk. These students begin their educational experience at a disadvantage. Students may be labeled at risk or disadvantaged based on their social, educational, and economical backgrounds. Factors which could contribute to a student’s difficulty in academic achievement may include lack of exposure to print rich environments, poor nutrition and health care, low proficiency in English, learning disabilities, and poverty. I feel that these characteristics directly impact a student’s performance in the classroom and may negatively impact reading achievement. Early intervention in the primary grades is imperative to the future success of students labeled at risk. Research indicates that if children are not successful readers by the end of the third grade, it will be very difficult for them to catch up with their peers in later years (Dorn, French, & Jones, 1998). Past research has also documented the relationship between high quality classroom instruction and the success of at risk students. This then raises a number of questions. Which approaches to reading instruction are highest in quality and most effective? What components of these methods result in student success? Direct Instruction and Whole Language are two curriculum choices which are founded by different beliefs in the area of student learning. Both approaches have been used around the United States to influence the reading achievement of students label at risk. Therefore, the purpose of this study is to examine the Direct Instruction and the Whole Language Approach to teachi...