Anne Frank. Essay example -- essays research papers

Anne Frank The diary of a young girl Anne was a 13 years Jewish girl that lived in Neatherlands in the time world war 2 was taking place; with a bad temper, it helped work with what she wanted. That’s why she didn’t get on well with her sister, her mother, and everybody else. The only different one was her dad, he understood what was happening to her, ( puberty), and helped her with everything she wanted. On her birthday she received a diary, Anne named it Kitty, and Kitty was her best friend ever since. From the first day she had it, she would write all the thoughts, feelings and wishes she had. Her parents were sales people, that thought, that in Neatherlands they might be safe from the nazis. Her life changed, when in July of 1942, the nazis came there searching for jewish people. So the Frank’s took a hard decision: hide from the nazis, living in the house secret room. They were shearing this room with the Van Daan family, close friends to their family. Since that day a different life started, a life they didn’t imagined, and didn’t know what road would take. Living in the secret room wasn’t easy; hiding scared every day and night, and running always with a threatening life. Worse, living with the Van Daan ´s, a family Anne didn’t like, with their little naughty daughter. Anyway, they were protected by people that gave them food and took good care of them. The Van Daan ´s were becoming more and more impolite every day that passed, cause the pressure ...

Reforming Public Education Visual Outline

Reforming Public Education in America Visual Outline Corrie Broughton Western Governors University WGU Student ID # 000235996 Reforming Public Education in America 1. The world around American school children is changing, but the public school system is failing to keep up with all the changes. Many programs that are in place were great 50+ years ago but now true reform is needed. A. The United States used to have the highest standards in the world for education. B. With so many budget cuts, the education of American children is suffering. There is little money for updated textbooks, new technology, and even to updated buildings.Many teachers reach into their own pockets to supply their classrooms even with the basics of paper and pencils. C. Taxes should be paying for world-class education in America, but the government is not using those dollars wisely. School district boards are in complete charge of how the money is distributed to each school. Not all schools will receive the same amount, some will get more and some will get less. 2. The public education system needs change. Children are getting further and further behind in math and science when compared to other countries.The No Child Left Behind law has some good goals but those goals are hard to achieve because the standards are set too high. It’s hard to judge what the standards are because each state has their own test for student achievement. A. Very little money for schools means no new textbooks or technology available to students. Cut backs also mean no counselors or school nurses on campus. Additionally, school buildings do not get much-needed repairs. B. Student/teacher ratios are too high. Teachers cannot give individual attention to students, and students struggle with keeping up with the curriculum.Poor performing teachers make the same amount of money as a good teacher. Tenure and the teacher’s union protect all teachers from any form of discipline. C. U. S. schools have failed to keep up with other countries in education. The common factor with all of the countries that have students achieving their standards is all students use the same curriculum and there is not a No Child Left Behind Law. The United States has the shortest school year and fewest amount of hours children spend in the classroom. 3. Research suggests that the U. S. ducation system could benefit from reform because there is very little money for schools; there are over-crowded classrooms with tenured teachers who are protected by the unions and other countries are surpassing America’s once great education system by leaps and bounds. References Athavale, G. (2009, October 29). U. S. education falling behind those of other countries. Retrieved from http://www. saratogafalcon. org/content/us-education-falling-behind-those-other-countries Behrent, M. (2009, Summer). Reclaiming our freedom to teach: Education reform in the Obama era. [Part of the special issue, Education and the Obama p residency].Harvard Educational Review 79 (2), p. 240-6. Retrieved from http://wguproxy. egloballibrary. com/login? user=true&url=http://vnweb. hwwilsonweb. com/hww/jumpstart. jhtml? recid=0bc05f7a67b1790e84eb37b49561a968d1ff2c9fe8790d78c3c4d7ec0aaa2d1d11262f4eeb607acd&fmt=C Howell, W. ; West, M. ; Peterson, P. (2011 Fall). The public weighs in on school reform Retrieved from Education Next, 11(4), and 10-22 A Failing Grade For Public School Funding (2010, June 01). [Editorial] Los Angeles Times Retrieved from http://articles. latimes. com/2010/jun/01/opinion/la-ed-funding-20100601/2 Leana, C. 2011, Fall). The missing link in school reform p. 30-35 Retrieved from http://go. aft. org/socap National Commission on Excellence in Education (1903, April 26). A Nation at Risk: The Imperative for Educational Reform. Retrieved from http://www2. ed. gov/pubs/NatAtRisk/index. html Resnick, L. ; Nolan, K. (1995 March). Where in the world are world-class standards? Educational Leadership, Vol. 52 , p. 6-10, 5p Retrieved from http://www. ascd. org/publications/educational_leadership/mar95/vol52/num06/Where_in_the_World_Are_World-Class_Standards?. aspx Schools and Testing: Left

Lady Macbeths Transformation into a Guilt Ridden Woman in...

From murder to greed Macbeth portrays a story of how a human’s flaws can be elevated to a point where they are no longer flaws but a person’s way of thinking and acting. A lot of the characters evolve from doing what they think is right to doing what their heart desires. Throughout the play, Lady Macbeth changes from an evil mastermind to a guilt ridden woman because Shakespeare shows how a person’s actions affect their personality by having selfish desires turn into a person only driven by power and ambition. In the beginning of the play, Lady Macbeth is the one who is driving Macbeth to kill Duncan. Although she could not bring herself to kill Duncan, Shakespeare made it obvious that she wanted to but didn’t have the power. â€Å"Unsex me†¦show more content†¦She holds Macbeth together when the guilt gets to him and explains to him to shake it off and that he’s done nothing wrong. As ambition starts to take over Macbeth, Lady Macbeth begins to lose power and is not included in the plans to kill Banquo. â€Å"Be innocent of knowledge dearest chuck† (III. ii. 47). Lady Macbeth begins to lose her control of Macbeth; she has no more power nor say in what should be done. This lack of power opens a spot for vulnerability by taking away the one thing that makes her feel useful. Macbeth then begins to share a little of his plan of Banquo’s murder without telling her exactly what he’s doing.â€Å"Thou marvel’st at my words: but hold thee still ./ Things bad begun make strong themselves ill† (III.ii. 56-57). Lady Macbeth is shocked at the words of her husband, as he elusively shows her a glimpse of his plan. Once guilt begins to overtake Lady Macbeth, she looses control of her emotions and actions, sending her onto the fast track to death. In a way, Shakespeare has Macbeth and Lady Macbeth change roles. In the beginning it seems as if Macbeth is more emotionally affected by the killing of Duncan. However, once Banquo is killed Macbeth is perfectly fine with it, and Lady Macbeth becomes vulnerable and lets the guilt overrule her. She begins to repeatedly pretend to was her hands and sleep walk. â€Å"Here’s the smell of blood still. All the perfumes of/ Arabia will not sweeten/ this little hand†Show MoreRelatedLady Macbeth : The Ruthless Mastermind Essay1923 Words   |  8 PagesEver since Lady Macbeth’s debut in 1606, she has been one of Shakespeare’s most iconic female characters. The willing accomplice, the ruthless mastermind – indeed, her standard depiction as a conniving woman grasping for power in a man’s world has endured throughout the y ears. But who is to say that a depiction is immune to change? Most will generally see the Scotswoman as a typical one-dimensional villain, but in actuality, she was a strong woman able to overcome the limitations of her gender in

Transition Period The Roman Republic - 1198 Words

Molly Jackson December 3, 2014 HUM 2220 Professor Jonathan Landwer Transition Period The Roman Republic, known for its grounding principles and spread of power is the basis of politics in many western cultures and some of its implements are still used today. The power of the Roman people allowed them to govern during the Roman Republic but only centuries later in Imperial Rome did the power fall to only one man. The transition from the Roman Republic to Imperial Rome is known to have many different causes but the sum of them led to war, war then led to conquerors and conquerors seized all of Rome’s power. The Roman Republic highlights Rome’s initial plan for prosperity but corruption quickly leads to chaos. Amidst the chaos leaders become evident and with followers they grow to be supreme rulers. Republican Rome began when the Romans overthrew the Etruscan rule in 509 BCE and ended in 27BCE. During this period in Rome, the people developed a system of government that allowed them to make decisions, execute plans, and excel in many ways . The class structure of Rome consisted of patricians which were the upper class of Rome, the plebeians who were the common people of Rome, and after the patricians and plebeians came the slaves, immigrants and traveling merchants. The patricians made up what is known as the Senate and held the majority of the political power of Rome. Two patricians were elected to consul or chief magistrate every year. Consuls had the power to veto eachShow MoreRelatedRoman Art : A Picture Book By Christine Alexander Essay1497 Words   |  6 Pages The Roman Republic is famous for many events, people, and histories. In fact, there have been numerous excavations in which a variety of pottery, paintings, mosaics, statues, and coinage have been discovered from the Republic era of Rome. These numerous items have been analyzed and written about for the purpose of identifying their beauty and creation during the time in which they were made. However, there use as and influence as propaganda has not been fully analyzed. While there might be slightRead MoreImpact Of The Transition From The Republic Of Empire1083 Words   |  5 PagesRome: Impact of the transition from Republic to Empire. While researching texts written about the Republic Rome and Empire Rome, I found very interesting things to talk about. However, my goal in this essay is to bring the sources that I have to explain and discuss the impact of the transition from the Republican Rome to Imperial Rome upon the development of Government using as a primary source of visual art the Ara Pacis Augustae or Altar of the Augustan Peace in Rome. The Republic Rome Rome initialRead MoreAnalysis Of The Movie Julius Caesar Essay1143 Words   |  5 PagesAdam Case Reagan Smith Greek/Roman Humanities 11/4/2016 â€Å"Julius Caesar† The movie â€Å"Julius Caesar† draws inspiration from one of the shortest plays produced by William Shakespeare. It took place in Ancient Rome and is full of rhetoric and fast action. The movie happens during a time that the empire endures great suffering from the existing division between the citizens. From the movie, people are in fear that Caesar’s power would result in the Roman citizens being enslaved and as a result, CaesarRead MoreRoman Empire1506 Words   |  7 Pages  The Roman Empire was the post-Republican period of the ancient Roman civilization, characterized by government headed by emperors, and large territorial holdings around the Mediterranean Sea in Europe, Africa, and Asia. The 500 year old republic which preceded it was severely destabilized in a series of civil wars and political conflict, during which Julius Caesar was appointed as perpetual dictator and then assassinated in 44 BC. Civil wars and executions continued, culminating in the victory Read MoreThe Roman And Chinese Empires1176 Words   |  5 Pagesempires were established in around 221 B.C.E., and the Roman Republic was first administered in around 500 B.C.E. Both the Roman and Chinese empires underwent a series of various transitions to obtain their current status in terms of government systems, legal ideas, and in-depth philosophies and teachings. The most powerful aspect within the Roman Empire is their military. Throughout the fifth century B.C.E and continuing forward throughout time, Roman society had established dominance by military throughoutRead MoreAugustus the Mighty Saviour of Rome1750 Words   |  7 Pagesthe Roman people longed for peace and the stabilization of society. It will be shown that Augustus achieved this goal through a series of religious, moral, and political reforms, and in doing so, legitimized and strengthened his own position in the transition from republic to empire. Before considering the role that Augustus played in the religion of Rome, we must first look to the situation that led to Augustus reviving religion and the traditional ways. The last hundred years of the republic wasRead MoreWhat Role Did Civil Wars Play On The Deterioration And Eventual Death Of The Roman Republic?1777 Words   |  8 Pagesthe question; what role did civil wars play in the deterioration and eventual death of the Roman Republic? It is relevant because it shows the transition of government. The issues that are going to be addressed highlight the political unrest in the Roman Republic and the corruption of different leaders that were one in many reasons why the Republic became an Empire. This research will focus on the time period of 100 to 25 BC and the places investigated will include Rome and the areas they conqueredRead MoreHow Strongly Ancient Societies Affected The Formation Of Today s Society1434 Words   |  6 Pagesbasically originating from civilisations o f Ancient Antiquity such as Greece and Rome. The civilized culture is dated back to ancient Greeks and Romans. Their contribution to philosophy, literature and politics has undeniably helped to form notions of modern Western cultures. This is because, assorted essential features in the life of Ancient Greeks and Romans which will be broadly analyzed, such as culture, society, trade, politics and slavery signified their civilizations’ importance. Furthermore,Read MoreThe Structure of The Roman Empire Essay1306 Words   |  6 Pages The Roman Empire, was the largest known civilization. The Roman Empire began when Augustus won the second great civil war and ended, when the last Roman emperor, Romulus Augustulus, was overthrown by the Germanic King Odoacer. The empire continued in the East as the Byzantine Empire (Mark). The structure of the Empire was such that one individual had complete control over all matters of the state, The Emperor, of course there were various branches of the government that still served underRead MoreTransformation Of Julius Caesar1324 Words   |  6 PagesAugustus Caesar was the first emperor of the Roman Empire. Before Rome was an empire, Rome was a republic, which came to an end because of civil wars. During the republic, there was a representative government, but during the empire, an emperor oversaw making decisions, which showed that being an emperor came with a great amount of power. This was a huge transformation for the Romans, which Caesar made positive by bringing peace an d stability to Rome. Augustus Caesar had a significant transformative

The Main Theoretical Weaknesses of Mercantilism - 8168 Words

What are the main theoretical weaknesses of Mercantilism? Mercantilism is a theory that basically just defends a mother countrys regulation over its societies. This power has both different gains and disadvantages. The property that rules the settlements can become much better-off and more controlling a great deal more speedily. Nevertheless, the settlements can feel like they are being taken advantage of and start rebelling; maybe even start their own country. The Navigation Laws were Englands way of making the most profit possible from their colonies in North America. With that said, there are still some weaknesses that cause this system not to be as effective as it could have been. One of these weaknesses was the war and the imperialism. Mercantilism during that time was looked at as economic warfare and was supposed to be well-matched to an era of military warfare (Helleiner, 2002) its weakness was the thought that since the level of world trade was seen as secure, and it followed that the sole way to upsurge a countrys trade was to take it from another. They thought that they could do this with ease and without consequences. A lot of wars, most particularly the Franco-Dutch Wars and Anglo-Dutch Wars can be connected straight to mercantilist theories that were weak. A lot of wars did have other causes but they supported mercantilism by plainly defining the enemy, and justified damage to the enemys economy which was a grave weakness because they really didShow MoreRelatedThe Impact of Agricultural Sector on Economic Growth in Nigeria18675 Words   |  75 Pagesof others to inform and stimulate new thinking about Nigeria’s agricultura l development This paper examines Nigeria’s agricultural development trajectory from multidimensional perspectives. The perspectives include the succession of conceptual-theoretical constructs, empirical political economy experience, man’s economic histo ry and economic role-milieu of the agricultural sector. The time dimension is very unique. Nigeria has attained 50 years of political independence. It is auspicious to retrospectRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesinterwar campaigns for human rights and dignity, principles were enunciated and precedents established that would form the basis for the more broadly based human rights struggles of the last half of the century. Due in large part, however, to the weaknesses of the League, resistance to the rise of internal repression and interstate aggression in the interwar years was feeble at best. Stalinist, fascist, and Japanese militarist contempt for civil rights, much less even peaceful protest, opened the

The Effects of Hiring a Foreign Maid free essay sample

Nowadays, the employment of foreign maid has increasing tremendously. They are hired to do the house chores as the women are mostly having a career or profession which keep them spending most of the time outside of the house. As a result, the house works are taken over by the foreign maid and it brings negative effects to the employer’s family and also to the country. Hence, the insecure home, problem with the family institution, high costs and increase in expenses for the local government are therefore, the effects of hiring a foreign maid.One of the effects of hiring the foreign maid is that the sponsor’s home might not be a safe place for a family to live. This is because the house is open to robberies. The house robberies are possible to happen as there is a foreigner who is hired to do the house chores at home. Some of them are not fully intended to work as a maid. Hence, the housemaids might want to earn extra money by complotting with the outsiders to rob the employer’s house.According to â€Å"Cops collar thieving† (2010), a foreign maid was arrested by the local police due to the loss of the employer’s cash and gold jewellery. The incident happened as the foreign maid knew that the employer kept the jewellery and cash in a cupboard and then she opened it and stole them. The worst of this case is that she changed the jewellery with the imitation one. The foreign maid admitted that she had compromised with the local woman to steal the employer’s belonging and sell it to the mortgage shop. Furthermore, child abuse might also occur.There are several cases where the maid acts violently towards the child. The child is abused physically and mentally. As the examples, the maid abuses the child physically by canning on the child’s leg and also the child is abuses mentally when the maid scolds them. According to â€Å"Maid gets jail† (2010), Assistant Superintendent Norazlin of the Bukit Aman Sexual and Child Abuse Investigation Department said that there are only reports on the employers abusing the maids but now the employers are at risk as the maids are also abusing their children.It is a response to the crime made by an Indonesian maid where she stole the employer’s money and left the employer’s baby alone at home for about five hours. Hence, it is clear that the house is insecure when hiring a foreign maid as the house is at high risk for robberies and the children can be abused. Another effect of hiring a foreign maid is it may affect the family institution. One of the reasons is that the foreign maid might have affair with the employer’s partner. There are few ases where women are complaining about the peculiar intimacy with the employer and the employee relationship (Barbara, E. , 2000). This is because the employer’s partner is being seduced by the foreign maid. The looks of foreign maid such as the Philippines or the Thais are differ and prettier than the local people, hence, make the man attracted to them easily. As a result, the marriage may ruin and lead to divorce as there are absent of understanding and trustworthy in the relationship when the maid become the third party.Other than that, the children will receive lack of attention from their parents as the responsibilities towards them have been taken over by the foreign maid. In â€Å"Maid Services Advantages† (n. d. ) states that most of the important things in the house rely on the maid to be done. As the examples, the chores like feeding the meal to the kids and even reading the night time story are all done by the maid. The children keen for attentions from parents but they never get it from them. It will make them feel like being abandoned because the parents especially mother depends on the maid for doing those jobs.Therefore, it is clear that one of the effects of hiring a foreign maid is that it might ruin the family institution as the maid might have affair with the employer’s partner and the children exhaust the love and care from their parents. Besides that, the employer has to bear the high costs for the salary of foreign maid and the language or adaptive problems as the consequences of hiring a foreign worker in the house. Firstly, the payment for hiring the maid is eventually high. There is a crisis recently regarding the payment for the Indonesian maids who work in Malaysia.The Indonesian government asks Malaysia to raise the salary for their citizens who work as the housemaids so that it will be equivalent to the works that they do. According to Heidi (2010), Malaysia’s government disagree with Indonesia that demands RM800 as the minimum monthly sala ries for its citizens which work as the housemaids. This is because Malaysia does not practice minimum wages to be given to the maids. However, the total of RM800 is possible to be paid if the foreign workers are equipped with complete skills.As the examples are the babysitting skill and also the ability of the foreign maid to increase working productivity. Secondly, the employer has to pay extra cost in order to overcome the language or adaptive problems. There are quite numbers of the foreign workers which come from the Southeast Asia such as Cambodia, Thailand, Vietnam and Burma are mostly lack in education and only able to speak the language of their mother tongue. Therefore, the employers have to send them to the language class so that it will be easier for the employers to communicate with the foreign employees.Hence, the high wages for the foreign workers and the communication or adaptability problems are therefore, the expenses to be liable by the employer as the consequence of hiring a foreign housemaid. The other effect of hiring a foreign maid is it will increase the money spends by the government. Firstly, the local government has to bear the expenses to send the illegal foreigner to go back to their home country. The report said that the number of immigrants who are legally entered Malaysia has reached up to 2. 4 million people (The Star, 2009 as cited in Pak, 2010).Pak (2010) found that the number of foreign workers in the country is keep growing which is one out of three of them is coming to this country illegally. As a result, it is costly in order to send back the illegal foreigners. The examples are the money spends on feeding them when they are under arrest, the shipping cost of sending the illegal foreigner from local custom depot to their country and many more. Secondly, the expenses for the government will increase because of the recruiting and placing the foreign workers before they are allowed to work as the housemaids in this country.Heidi (2010) states that the cabinet committee on foreign workers have agreed to sign a Memorandum of Understanding on the Recruitment and Placement of Maids from Indonesia at the nearest time. As an example of the expenses that the government has to spend is the salaries of the staff in handling the recruitment process for the foreigners before they are well prepared to be hired by local people. Hence, it is clear that one effect of hiring a foreign maid is the raise in expenses for Malaysia’s government.As a conclusion, the consequences of hiring a foreign maid are the house is not safe, conflicts of internal family affairs, expensive hiring costs and also increase in expenses of local government for the foreigners in the country. Therefore, the right steps have to be taken such as increase the co st of recruiting foreign housemaid and control the imports of foreign people into the country in order to overcome those negative effects. Moreover, if this problem is not handle efficiently, it might cause the unproductively of social and economy growth of the country. One has said that, a pint of sweat saves a gallon of blood.

Sippican Corp free essay sample

Consider Sippican is a manufacturer company with multiple products, using simple cost accounting system that directly allocate factory overhead to unit of product entirely through one single allocation base (i. e. 185 % of production run direct labor cost in this case) is although an inexpensive way while is sometimes distort actual contribution of the product. To our understanding from reading the article, Sippican is spending more on overhead than on either direct material or direct labor. Further, Sippican has considerable diversity in its product mix. Each product may contain different degree of spending on indirect or supporting resources, and high variety on product and consumer characteristics. As such, activity-based cost system is considered to be a more accurate costing of present resource that will enable Sippican to project its future resource demands more effectively. 2. Calculate the practical capacity and the capacity cost rates for each of Sippican’s resources: production and setup employees, machines, receiving and production control employees, shipping and packaging employees, and engineers. We will write a custom essay sample on Sippican Corp or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Answer: See the Q2 worksheet. 3. Use these capacity cost rates and the production data in Exhibits 3 and 4 to calculate revised costs and profits for Sippican’s three product lines. What difference does your cost assignment have on reported product costs and profitability? What causes the shifts in cost and profitability? Answer: Currently, Sippican assigns overhead costs at a flat rate across all three products. While our analysis of cost and profitability reveals a dramatic difference between the cost to produce each product as reported using Sippican’s traditional costing structure and the detailed analysis using time driven activity based costing (see Q3 worksheet). Under the traditional costing structure, all three products are reported to have a positive gross profit margin. Pumps are reported to be the least profitable product with a 5% gross profit margin while flow controllers are reported to be the most profitable product with a gross margin of 38%. Our time based activity based costing analysis provides a clear picture of costs as they relate to the production of each specific product. Where flow controllers were thought to be the most profitable product, activity based costing reveals that flow controllers are actually produced at a negative margin. The shift in cost and profitability for flow controllers is found to be mostly related to the substantial costs to engineer the product and high cost of setup. 4. Based on the revised cost and profitability estimates, what actions should Sippican’s management team take to improve the company’s profitability? Answer: Recently, Sippican was forced to lower prices on pumps to compete in the marketplace. Our analysis reveals that Sippican could improve their situation by allocating unused capacity to pump production. The price of flow controllers was increased recently without any negative impact on demand. Sippican could improve the performance of their flow controller activities by further raising the price of flow controllers. Sippican Case - Sippican Corporation A manufacturer of hydraulic control devices – valves, pumps flow controllers. Currently the company is undergoing a severe economic impact from price cutting in pumps one of its major product lines. This has led to decline in its profits in this line of business – (as illustrated below) | Sales | 1847500 | | | | Variable Expenses | 809000 | | | | Contribution | 1038500 | 56. 21% | | | | | | | | Machine related expense | 334800 | | | | Setup Labour | 117000 | | | | Receiving production control | 15600 | | | | Engineering | 78000 | | | | Packaging Shipping | 109200 | | | | | | | | | Manufacturing Overhead | 654600 | 35. 43% | | | | | | | | Gross Margin | 383900 | 20. 78% | | | Other Expenses | 350000 | | | | Operating Income (pre-tax) ROS | 33900 | 1. 83% | | The company’s gross margin is expected to be 31% whereas as shown in the exhibit it is currently at 21%. Return on sales is 1. 8% which is far below the target of 15-20% that the company has been realising in the past. Sippican had recently raised the price of its flow controllers by more than 10% but yet failed to achieve any good financial results It operates at a simple cost accounting system that directly charges each unit of product for its direct labour and material cost (exhibit 3) * Material cost is based on the prices paid for components under annual purchasing agreement * Labour rates are charged at 32. 50 per hour and are charged to products on the basis of the standard run times for each product. The company has only one producing department which machines assembles components into finished goods. The cost system allocates the factory overhead cost to product as a percentage – this is currently at 185% (exhibit 2) Sippican’s controller Peggy Knight realized that overhead cost has been increasing significantly in the recent years particularly for setup labour, indirect labour for packaging and shipping process engineers. These increases were necessary to handle the small production runs many shipments now requested by customers and for developing the process routines used to build newly introduced flow controller models. The data collected by Knight from the manufacturing control system about the production run shipments and distribution of engineering personnel is shown in (exhibit 4) Following are the observations – * Average production run for valves is 375 units – 7500/20 (units /production run) * Average production run for flow controllers is 18 units – 4000/225 (units /production run) * Average valve shipment is 188 – 7500/40 (units/number of shipments) * Average flow controller is 8 units – 4000/200 (units/number of shipments) This shows that the flow controller is using indirect resources disproportionately from its shares of the company revenue and units sold. The company is spending more on overhead than on direct labour or material. The company has considerable diversity in its product mix. * Valves need little technical support are produced and shipped in large batch sizes * Flow controllers are produced and shipped in small batch sizes and require extensive technical support. This combination of high spending on indirect and support resources and high variety in product shows a heavily distorted cost. A time –driven ABC model for Sippican’s manufacturing operations is launched. This will quantify the impact of each product line’s use of indirect resources financially. The information collected on the points is mentioned in the case (5 points) Now the capacity cost rates for each major production process needs to be estimated – fabrication, assembly, setup, receiving and production control, packaging shipping and engineering. Illustrated below is the