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Wednesday, August 26, 2020
Theories of Democracy - Against Human Rights Essay - 2
Hypotheses of Democracy - Against Human Rights - Essay Example Indeed, even wars based on helpful grounds ought to be maintained a strategic distance from to forestall loss of lives and the nonappearance of social relativism in a portion of the countries that are known to persevere through the set thoughts and standards of various areas. As per Ã
½iÃ¥ ¾ek, human rights are characterized as practicing the opportunity to pick any given thing without disregarding the opportunity privileges of others, regardless of whether it implies opposing war. Strangely, Ã
½iÃ¥ ¾ek is strong of helpful intercessions just so far as they are discovered ensuring and helping human life. Despite the fact that he isn't amped up for helpful obstruction all in all, he feels that such intercessions ought to be shielded. Regardless of the convictions of the individuals in a specific country, their lives must be secured and upheld as far as its ideas and gauges. A genuine vote based system will consistently hang out in its capacity to protect its residents. Opportunity and Democracy are huge rights, referenced by the essayist, ought to be executed even at home in a country that supports such rights. It is imperative to take note of that there is nothing all inclusive about ââ¬Å"right.â⬠There is more than one approach to completing things and this is clear in the fluctuated social points of view, particular world highlights, special ceremonies and social distinguishing pieces of proof. Ã
½iÃ¥ ¾ek calls attention to that it isn't right to disregard the distinctions one of a kind to changed races. A great deal of distress and clashes on the planet emerge when countries attempt to force their method of following up on different countries and this, thus, produces war as opposed to harmony. Prejudice towards different peopleââ¬â¢s perspectives is the fundamental harming power that ruins nations.â
Saturday, August 22, 2020
Christianity Essays (719 words) - God, Antigone, Civil Disobedience
Christianity What's more, Greek Gods The Revolutionary War was a huge piece of American history. The upset in Russia, that started the oust of socialism, was a tremendous piece of Russian history. The insurgency of Christianity from the ideas of Greek divine beings was moreover a huge piece of strict history. Christianity and Greek divine beings have numerous examinations, contrasts, and these differences brought about Christianity being progressive. The ideas of Christianity and the strict ideas of the Greek divine beings are relatively similar. To start, in the two religions, people accept that there are speakers for their God/divine beings. Divine beings don't address unimportant humans. These individuals are the clerics who educate of the divine beings? ways and needs. Some are seers or prophets, as they were brought in Greek occasions, that predict what's to come. For instance, Tiriesias, in the plays Oedipus the King and Antigone, was a visually impaired prophet who could see the future and anticipate it to individuals. In Greek times the prophets were of high economic wellbeing. Additionally, the individuals accept that their God or divine beings are over every human position. They accept a divine being is most importantly and tunes in to individuals when they need assistance. This is the reason people go to the God/divine beings for absolution. The two strict perspectives additionally accept that the God/divine beings are looking out for their adherents. The God/divine beings choose either previously or after a person?s life on earth where the individual will live in eternity, depending on the person?s values. Both trust one would either go to an awful spot, called Hellfire or Hades, or a decent spot, called paradise or the Elysian Fields. Similarly both have faith in a the great beyond that is endlessly picked. The thoughts of the adherents of Christianity and Greek religions are likewise altogether different. To start, Christians have faith in one god-like God. This is otherwise called monotheism. Christians accept this God gave the world his solitary child. At the point when that child was put to death by a human, He advised the individuals He would bite the dust to excuse their wrongdoings. This shows that God and His child were both mindful and pardoning creatures. They are regarded by the devotees of Christianity. God helps people. People appeal to this God for help and absolution. Individuals additionally go to chapel to find out about their religion and to offer their feelings of appreciation to God. The congregation is believed to be God?s house. This is the reason individuals get spruced up and attempt to look decent when they are visitors in God?s house. God and Jesus are thought to live in paradise. Greeks, be that as it may, are totally different from Christians. They put stock in numerous divine beings. This is otherwise called polytheism. These divine beings are mean and torment the people for doing wrong. In the play Antigone, the pioneer speaks, ?Must, King and rapidly as well. The divine beings, incited, never stand by to cut men down.?1 This statement demonstrates how speedy tempered the divine beings are. These equivalent divine beings ordain a human?s destiny. Destiny is too decided as a rule by a family revile. As in Antigone, the Greek catastrophe, Antigone states, ?What more do you think could Zeus expect of us to stack the revile that?s on the House of Oedipus2 This statement shows how Zeus, a Greek god, has decided Antigone's destiny by the revile that has been set on her family. A human?s destiny is prognosticated and is kept by the prophets. Oedipus? prophet states that he would execute his dad and wed his mom. This prophet comes genuine despite the fact that numerous individuals of the city of Thebes don't have the foggiest idea about that Oedipus is Jocasta and Liaus? child since they requested their child to be executed. Individuals of Greek occasions don't go to chapel; they are recounted their fates by prophets or by other relatives. They do, be that as it may, likewise attempt to please the divine beings so they are not rebuffed. The Greek divine beings are thought to live over the Greek residents on a mountain named Olympus. Christianity was thought of progressive by many. Progressive is characterized as: ?having the idea of, described by, inclining toward, and causing an insurgency, or intense change.?3 Christianity was a significant change in convictions making many think it wasn't right. The advancement of Christianity was hampered by the convictions of the individuals and their commonality with the methods of the Greeks. This was such a mammoth change, many didn't care for it. In this way, in spite of the fact that Christianity may appear to be like the ideas of the Greek divine beings it has numerous unmistakable contrasts. These distinctions clarify why Christianity can be viewed as progressive.
Sunday, August 16, 2020
7 of the Best Books About Mental Illness From 2019
7 of the Best Books About Mental Illness From 2019 One of the most practical ways to combat stigma around mental illness is to raise awareness in society about it, and what better way to do that than through books. This year saw headlines about a string of suicides of young K-pop artists and frequent news of celebrities deaths due to substance overdose, as well as the publication of some terrific and eye-opening books about issues related to mental health and illness. The Heartland by Nathan Filer (Faber) An incredibly profound book on a much misunderstood mental disorder by a mental health nurse and award-winning writer. Filer draws upon his experience of working in psychiatric wards and articulately reveals how the stigma surrounding schizophrenia impacts those affected by it. The Heartland is a vital read for everyone which brims with knowledge, wit and compassion. Mind on Fire by Arnold Thomas Fanning (Penguin) Fanning suffered from depression during adolescence, following the death of his mother. Some ten years later, an up-and-coming playwright, he was overcome by mania and delusions. Thus began a terrible period in which he was often suicidal, increasingly disconnected from family and friends, sometimes in trouble with the law, and homeless in London. Brilliantly written, this book is a haunting and poignant account of a person in the grip of illness and his subsequent path to recovery. Notes Made While Falling by Jenn Ashworth (Goldsmiths Press) This remarkable book gives visceral and eye-opening insight into childbirth, new motherhood, and the toll it takes on the body. Ashworth has crafted a brave and profound portrait of trauma and the art of survival. The Collected Schizophrenias by Esmé Weijun Wang (Penguin) This courageous and candid book of essays gives necessary insight into the obscure world of psychosis and chronic illness. Wang intimately reveals how mental illness impacted each aspect of her personal and social life. This is an illuminating and revelatory book for anyone seeking to understand what living with schizophrenia feels like. Bipolar Disorder The Ultimate Guide by Sarah Owen Amanda Saunders (Oneworld) Bipolar disorder is one of the most prevalent psychological disorders, yet there are a lot of misconceptions about it. This comprehensive guide manages to be incredibly informative and accessible for people newly diagnosed with bipolar and their loved ones. Exhaustively researched, it aims to debunk myths and challenge stereotypes regarding the disorder. Where Reasons end by Yiyun Li (Hamish Hamilton) This is a devastating masterpiece! Lis teenage son died by suicide out of the blue. In this book she attempts to come to terms with her loss by having imagined conversations with her son. Surprisingly funny and painfully affecting in parts, this is a profound meditation on the complexity of parenthood and grief. Dora: A Headcase by Lidia Yuknavitch (Canongate) This is an ingeniously contemporary reimagining of Freuds breakthrough case study from Doras perspective. Irreverent, absurdly hilarious, and audacious, Dora is a thoroughly entertaining look at the warped demands of adulthood and growing pains.
Sunday, May 24, 2020
The Death Of The Cattle Cars - 1610 Words
ââ¬Å"These optimistic speeches, which no one believed, helped to pass the time. The few days we lived here went by pleasantly enough, in peace. There were no longer questions of wealth, of social distinction, and importance only people condemned to the same fate-still unknownâ⬠(Night 20). Elie and the others Jews from his community lose some of their innocence when placed on the train to go to the camps. Overall, nobody seemed to think they would actually be doing this and at first still had hope. After being forced on the train they lost some of that hope they had, and because they didn t think of what would happen and had no idea what to expect as a result. ââ¬Å"Life in the cattle cars was the death of my adolescence. How quickly I aged. As aâ⬠¦show more contentâ⬠¦Having never seen this kind of cruelty Elie was especially surprised upon seeing this. He continues to lose even more of that innocence, sadly in such a horrifying way. Since before this he would have ne ver though possible that people were capable of doing such things. It is evident from his tone that he is shocked, and sickened by what he sees and gives the reader an overall impression of being disheartened by all of this. Not just in humans did Elie questions about, he despite his loyalty began to question his faith. Something that he had also been so devoted, and passionate about, â⬠How was it possible in that cursed place, to praise the Eternal One for His supposed love of His people? How was it possible, without telling lies, to say in Auschwitz, Ashreinu, ma tovBalkann --how happy we are to bear our heritage? How and by what right can we peak of happiness in Auschwitz? As I have said elsewhere, Auschwitz is conceivable neither with God nor without Himâ⬠¦ II may someday come to understand man s role in the mystery Auschwitz represents but never God s â⬠(All Rivers Run 84). Wieselââ¬â¢s tone is very clearly accusatory, and disbelief because he just doesnâ⬠â¢t understand how this is all just happening and for it doesnââ¬â¢t seem like anyone is trying to stop. He believes that it was Godââ¬â¢s place to do something about it, rather than letting all these Jewish people just suffer. That one night where he saw the children being burned in theShow MoreRelatedNight By Elie Wiesel Analysis1560 Words à |à 7 Pagesrational human beings will become engulfed in the minds of irrationality when hunger is no longer bearable. Demanded to travel into the unknown, Wiesel embarks on a miserable trip in a train of several cattle cars in the beginning of his memoir. Confused and unaware, the Jews in Wieselââ¬â¢s cattle car attempt to come up with the best plan to survive in case anything alarming occurs. Riding the uncomfortable vehicle for miles, the narrator explains, ââ¬Å"There was some food left. But we never ate enough toRead MoreHorseman, Pass By vy Larry McMurtry1355 Words à |à 5 Pagesfact that one of Homerââ¬â¢s cattle drops dead for no apparent reason. In order to ascertain what specifically killed the cow, the veterinarian, Newt Garrett is called. Garrett cuts open the dead cow in order to perform a biopsy which inadvertently contaminates the land and exposes the herd to an unknown disease. Unfortunately for the Bannons, the state veterinarian determines that the dead cow had developed hoof-and-mouth disease. In order to determine which strain the cattle developed, the herd is placedRea d MoreElie Wiesel s The Holocaust993 Words à |à 4 Pagesshould never have to see such as frantic families lined up for a death in fire, bodies crushed all over as people ran them over, and babies being thrown into pits of fire. One day, police move the Jews, eighty per car, into tiny, dark cattle cars. The Jews did not know what was about to happen to them; however they let themselves be pushed into the cattle cars and sent to their death bed. Since there wasn t that a lot of area within the cars, they took turns sitting. They were told that they were nowRead MoreSarahs Key by Tatiana De Rosnay763 Words à |à 3 Pagesstandards in a negative way. In the novel Sarahââ¬â¢s Key, Sarah frequently proves to struggle with both guilt and innocence. These specific themes are put on display when Sarah realizes she is not going back home, the scenario in which Sarah boards the cattle car to the camps, and the tragic event in which Sarah takes her own life. Innocence first proclaims itself when Sarah discovers that she is not returning home. Sarahââ¬â¢s behaviour and lack of understanding towards pressing information is a portrayal ofRead MoreHow Hitler Became Chancellor Of Germany1164 Words à |à 5 Pagesget rid of un-German writings proclaiming the death of Jewish intellectualism all the way to the extremity of the mass murder of Jews. This process progressed rapidly, and it had lasting effects for the entire world. The holocaust was the systematic, state-organized persecution and murder of at least six million jews. 100 days after Hitler became chancellor of Germany, Nazis began having book burnings to get rid of un-German writings proclaiming the death of Jewish intellectualism. This was one ofRead MoreInhumane Treatment in Night971 Words à |à 4 Pagesin trouble (Langer 5). ââ¬Å"Are you crazy? We were told to stand. Do you want us all in trouble?â⬠(Wiesel 38). S.S guards struck fear in their hostages, which means they will obey without questioning what the Nazis told them to do due to their fear of death. Sometimes, S.S. would punish the Jews for their own sin, but would not explain their sin to the other Jews. For example, Idek punished Wiesel for his own deed, which led to fear among the Jews (Langer 7). For witnessing Idekââ¬â¢s affairs, he gets punishedRead MoreImagery Of Joseph Wiesel s Night1453 Words à |à 6 Pages Elie uses imagery of the cattle cars into which the Jews are forced in order to further this theme of dehumanization. On the day of Elieââ¬â¢s deportation, the Jews of Sighet are led into the cattle cars waiting for them at the station with, ââ¬Å"eighty people in each car. We were left a few loaves of bread and some buckets of water [â⬠¦] In each car one person was placed in charge. If anyone escaped, he would be shotâ⬠(Wiesel 31). Clearly, the way they are crammed into the cars is cruel and blatantly inhumaneRead MoreNight and Hotel Rwanda Similarities Essay1009 Words à |à 5 Pageswagons or cattle cars. There was a horrific experience in Night when the Jews had to fit 80-100 people in the cattle cars with temperatures ranging from below zero degrees in the winter, and up to 108 degrees in the summer. Not only did they have to deal with the weather, they also had little to no room to use the restroom and had to go in the corner of the wagon to relieve themselves. When Elie stated, ââ¬Å"The doors were nailed up; the way back was finally cut off. The world was a cattle wagon hermeticallyRead MoreHolocaust Upstanders: Dietrich Bonhoeffer, Per Anger, and Oskar Schindler555 Words à |à 3 Pagesvillage to help students. He helped the students get illegal parish posts. German synagogues and Jewish businesses were burned during Kristallnacht. Dietrichââ¬â¢s students thought Kristallnacht was because of the curse that haunted Jews since Jesusââ¬â¢ death on the cross but he said it was sheer violence of Nazismââ¬â¢s godless face (Braun par 11). He also helped form and anti-Nazi resistance with Hans von Dohnanyi. In April of 1943 Dietrich Bonhoeffer and Hans von Dohnanyi were arrested when the Gestapo foundRead MoreNight, By Elie Wiesel1372 Words à |à 6 Pagesto return to Sighet to describe to [the Jews his] death so that [they] might ready [themselves] while there is still timeâ⬠(Wiesel 7). Rather than listening to Moisheââ¬â¢s story, the Jews of Sighet wanted to remain optimist ic about their future and continued living their lives blissfully, completely unaware of what was happening and what was going to happen. In a matter of days, the Jews of Sighet were ghettoized and deported. All jammed into train cars enroute to Auschwitz-Birkenau. However, their optimism
Wednesday, May 13, 2020
Sigmund Freud and Carl Young Compare - Free Essay Example
Sample details Pages: 2 Words: 525 Downloads: 9 Date added: 2018/11/16 Category Psychology Essay Type Compare and contrast essay Level High school Tags: Sigmund Freud Essay Did you like this example? There are two theorist which are conferred more often than others when the subject of psychoanalysis is discussed are Sigmund Freud and Carl Young. Freud is mostly considered the founding father of this concept; however, Jung, a follower of Freud, disagreed with some of his theories. This disagreement caused Jung to breakoff and create his own theories on the subject of collective unconscious. Both of these men have similar views on the psychoanalytic theory, but choose different ways to teach and explain those ideas. Freud argues that there are three parts to the psyche. They include: ego, superego, and id. As Freud studied the different parts of the mind, he concluded that slips of the tongue of words, which he later coined Freudian slips, occur when a person unwittingly says what their unconscious is thinking. Freudââ¬â¢s Oedipus complex states that the main drive of humans occurs through sex and sexual libido, Freud assumed, ââ¬Å"that when we are infants we love o ur opposite-sex parent and hate our same-sex parentâ⬠(Jacobus 478). Jung argues that there are also three parts to the psyche. They include: the ego, or conscious mind, the personal unconscious, or where ââ¬Å"personal experience form only part of the individualââ¬â¢s unconsciousâ⬠(Jacobus 488), and the collective unconscious. This is where experiences are revealed in a personââ¬â¢s dreams. Freud and Jung, for years, worked together with a goal of pursuing Freudââ¬â¢s work on psychoanalysis until Jung started to oppose Freuds view he proposed on sexual conflicts and the tendencies of humans. Jung continued to look at what he considered the truth of the unconscious mind and his understanding of human nature which he calls analytical psychology. This is similar to Freudââ¬â¢s findings except just focusing on the sexual libido which leads a person to make decisions, but to focus on an individualââ¬â¢s psyche and the collective unconscious. Even with th ese similarities the two menââ¬â¢s differences distinguish them apart. Freud spends his time focused on the sexual tendencies that a person has and he finds that their sex drive is the sole motivational factor for the decisions they make. As well as, repressed thoughts and memories to the personââ¬â¢s unconscious mind. Freud describes the rational thought process as a way to stop a personââ¬â¢s id from controlling or acting on impulses. Then we are making decision are based upon what makes them happy. As Jung describes a person has an inner world in which the unconscious mind sees and not what society sees as a personââ¬â¢s persona. The ego, as discussed by Jung, is a personââ¬â¢s conscious identity of who they are and what is liked or not liked based on a personââ¬â¢s inner and environmental needs. Freud and Jung were two psychologists who share the similarities and differences in the study of psychology. They did agree upon the importance of dreams and that dreams do provide a guide into a personââ¬â¢s unconscious mind. They disagreed on what the causes of the unconscious. They both made contributions and their own individual theories in the psychoanalytic movement; however, they did agree on certain elements of psychology. Donââ¬â¢t waste time! Our writers will create an original "Sigmund Freud and Carl Young Compare" essay for you Create order
Wednesday, May 6, 2020
The Twilight Saga 4 Breaking Dawn 21. First Hunt Free Essays
ââ¬Å"The window?â⬠I asked, staring two stories down. Iââ¬â¢d never really been afraid of heights per se, but being able to see all the details with such clarity made the prospect less appealing. The angles of the rocks below were sharper than I would have imagined them. We will write a custom essay sample on The Twilight Saga 4: Breaking Dawn 21. First Hunt or any similar topic only for you Order Now Edward smiled. ââ¬Å"Itââ¬â¢s the most convenient exit. If youââ¬â¢re frightened, I can carry you.â⬠ââ¬Å"We have all eternity, and youââ¬â¢re worried about the time it would take to walk to the back door?â⬠He frowned slightly. ââ¬Å"Renesmee and Jacob are downstairs___â⬠ââ¬Å"Oh.â⬠Right. I was the monster now. I had to keep away from scents that might trigger my wild side. From the people that I loved in particular. Even the ones I didnââ¬â¢t really know yet. ââ¬Å"Is Renesmeeâ⬠¦ okayâ⬠¦ with Jacob there?â⬠I whispered. I realized belatedly that it must havebeen Jacobââ¬â¢s heart Iââ¬â¢d heard below. I listened hard again, but I could only hear the one steady pulse. ââ¬Å"He doesnââ¬â¢t like her much.â⬠Edwardââ¬â¢s lips tightened in an odd way. ââ¬Å"Trust me, she is perfectly safe. I know exactly what Jacob is thinking.â⬠ââ¬Å"Of course,â⬠I murmured, and looked at the ground again. ââ¬Å"Stalling?â⬠he challenged. ââ¬Å"A little. I donââ¬â¢t know howâ⬠¦.â⬠And I was very conscious of my family behind me, watching silently. Mostly silently. Emmett had already chuckled under his breath once. One mistake, and heââ¬â¢d be rolling on the floor. Then the jokes about the worldââ¬â¢s only clumsy vampire would startâ⬠¦. Also, this dress ââ¬â that Alice must have put me in sometime when I was too lost in the burning to notice ââ¬â was not what I would have picked out for either jumping or hunting. Tightly fitted ice-blue silk? What did she think I would need it for? Was there a cocktail party later? ââ¬Å"Watch me,â⬠Edward said. And then, very casually, he stepped out of the tall, open window and fell. I watched carefully, analyzing the angle at which he bent his knees to absorb the impact. The sound of his landing was very low ââ¬â a muted thud that could have been a door softly closed, or a book gently laid on a table. It didnââ¬â¢t look hard. Clenching my teeth as I concentrated, I tried to copy his casual step into empty air. Ha! The ground seemed to move toward me so slowly that it was nothing at all to place my feet ââ¬â what shoes had Alice put me in? Stilettos? Sheââ¬â¢d lost her mind ââ¬â to place mysilly shoes exactly right so that landing was no different than stepping one foot forward on a flat surface. I absorbed the impact in the balls of my feet, not wanting to snap off the thin heels. My landing seemed just as quiet as his. I grinned at him. ââ¬Å"Right. Easy.â⬠He smiled back. ââ¬Å"Bella?â⬠ââ¬Å"Yes?â⬠ââ¬Å"That was quite graceful ââ¬â even for a vampire.â⬠I considered that for a moment, and then I beamed. If heââ¬â¢d just been saying that, then Emmett would have laughed. No one found his remark humorous, so it must have been true. It was the first time anyone had ever applied the word graceful ââ¬Ëto me in my entire lifeâ⬠¦ or, well, existence anyway. ââ¬Å"T/?an/cyou,â⬠i told him. And then I hooked the silver satin shoes off my feet one by one and lobbed them together back through the open window. A little too hard, maybe, but I heard someone catch them before they could damage the paneling. Alice grumbled, ââ¬Å"Her fashion sense hasnââ¬â¢t improved as much as her balance.â⬠Edward took my hand ââ¬â I couldnââ¬â¢t stop marveling at the smoothness, the comfortable temperature of his skin ââ¬â and darted through the backyard to the edge of the river. I went along with him effortlessly. Everything physical seemed very simple. ââ¬Å"Are we swimming?â⬠I asked him when we stopped beside the water. ââ¬Å"And ruin your pretty dress? No. Weââ¬â¢re jumping.â⬠I pursed my lips, considering. The river was about fifty yards wide here. ââ¬Å"You first,â⬠I said. He touched my cheek, took two quick backward strides, and then ran back those two steps, launching himself from a flat stone firmly embedded in the riverbank. I studied the flash of movement as he arced over the water, finally turning a somersault just before he disappeared into the thick trees on the other side of the river. ââ¬Å"Show-off,â⬠I muttered, and heard his invisible laugh. I backed up five paces, just in case, and took a deep breath. Suddenly, I was anxious again. Not about falling or getting hurt ââ¬â I was more worried about the forest getting hurt. It had come on slowly, but I could feel it now ââ¬â the raw, massive strength thrilling in my limbs. I was suddenly sure that if I wanted to tunnel under the river, to claw or beat my way straight through the bedrock, it wouldnââ¬â¢t take me very long. The objects around me ââ¬â the trees, the shrubs, the rocksâ⬠¦ the house ââ¬â had all begun to look very fragile. Hoping very much that Esme was not particularly fond of any specific trees across the river, I began my first stride. And then stopped when the tight satin split six inches up my thigh. Alice! Well, Alice always seemed to treat clothes as if they were disposable and meant for one-time usage, so she shouldnââ¬â¢t mind this. I bent to carefully grasp the hem at the undamaged right seam between my fingers and, exerting the tiniest amount of pressure possible, I ripped the dress open to the top of my thigh. Then I fixed the other side to match. Much better. I could hear the muffled laughter in the house, and even the sound of someone gritting her teeth. The laughter came from upstairs and down, and I very easily recognized the much different, rough, throaty chuckle from the firstfloor. So Jacob was watching, too? I couldnââ¬â¢t imagine what he was thinking now, or what he was still doing here. Iââ¬â¢d envisioned our reunion ââ¬â if he could ever forgive me ââ¬â taking place far in the future, when I was more stable, and time had healed the wounds Iââ¬â¢d inflicted in his heart. I didnââ¬â¢t turn to look at him now, wary of my mood swings. It wouldnââ¬â¢t be good to let any emotion take too strong a hold on my frame of mind. Jasperââ¬â¢s fears had me on edge, too. I had to hunt before I dealt with anything else. I tried to forget everything else so I could concentrate. ââ¬Å"Bella?â⬠Edward called from the woods, his voice moving closer. ââ¬Å"Do you want to watch again?â⬠But I remembered everything perfectly, of course, and I didnââ¬â¢t want to give Emmett a reason to find more humor in my education. This was physical ââ¬â it should be instinctive. So I took a deep breath and ran for the river. Unhindered by my skirt, it took only one long bound to reach the waterââ¬â¢s edge. Just an eighty-fourth of a second, and yet it was plenty of time ââ¬â my eyes and my mind moved so quickly that one step was enough. It was simple to position my right foot just so against the flat stone and exert the adequate pressure to send my body wheeling up into the air. I was paying more attention to aim than force, and I erred on the amount of power necessary ââ¬â but at least I didnââ¬â¢t err on the side that would have gotten me wet. The fifty yard width was slightly too easy a distance___ It was a strange, giddy, electrifying thing, but a short thing. An entire second had yet to pass, and I was across. I was expecting the close-packed trees to be a problem, but they were surprisingly helpful. It was a simple matter to reach out with one sure hand as I fell back toward the earth again deep inside the forest and catch myself on a convenient branch; I swung lightly from the limb and landed on my toes, still fifteen feet from the ground on the wide bough of a Sitka spruce. It was fabulous. Over the sound of my peals of delighted laughter, I could hear Edward racing to find me. My jump had been twice as long as his. When he reached my tree, his eyes were wide. I leaped nimbly from the branch to his side, soundlessly landing again on the balls of my feet. ââ¬Å"Was that good?â⬠I wondered, my breathing accelerated with excitement. ââ¬Å"Very good.â⬠He smiled approvingly, but his casual tone didnââ¬â¢t match the surprised expression in his eyes. ââ¬Å"Can we do it again?â⬠ââ¬Å"Focus, Bella ââ¬â weââ¬â¢re on a hunting trip.â⬠ââ¬Å"Oh, right.â⬠I nodded. ââ¬Å"Hunting.â⬠ââ¬Å"Follow meâ⬠¦ if you can.â⬠He grinned, his expression suddenly taunting, and broke into a run. He was faster than me. I couldnââ¬â¢t imagine how he moved his legs with such blinding speed, but it was beyond me. However, I was stronger, and every stride of mine matched the length of three of his. And so I flew with him through the living green web, by his side, not following at all. As I ran, I couldnââ¬â¢t help laughing quietly at the thrill of it; the laughter neither slowed me nor upset my focus. I could finally understand why Edward never hit the trees when he ran ââ¬â a question that had always been a mystery to me. It was a peculiar sensation, the balance between the speed and the clarity. For, while I rocketed over, under, and through the thick jade maze at a rate that should have reduced everything around me to a streaky green blur, I could plainly see each tiny leaf on all the small branches of every insignificant shrub that I passed. The wind of my speed blew my hair and my torn dress out behind me, and, though I knew it shouldnââ¬â¢t, it felt warm against my skin. Just as the rough forest floor shouldnââ¬â¢t feel like velvet beneath my bare soles, and the limbs that whipped against my skin shouldnââ¬â¢t feel like caressing feathers. The forest was much more alive than Iââ¬â¢d ever known ââ¬â small creatures whose existence Iââ¬â¢d never guessed at teemed in the leaves around me. They all grew silent after we passed, their breath quickening in fear. The animals had a much wiser reaction to our scent than humans seemed to. Certainly, itââ¬â¢d had the opposite effect on me. I kept waiting to feel winded, but my breath came effortlessly. I waited for the burn to begin in my muscles, but my strength only seemed to increase as I grew accustomed to my stride. My leaping bounds stretched longer, and soon he was trying to keep up with me. I laughed again, exultant, when I heard him falling behind. My naked feet touched the ground so infrequently now it felt more like flying than running. ââ¬Å"Belial he called dryly, his voice even, lazy. I could hear nothing else; he had stopped. I briefly considered mutiny. But, with a sigh, I whirled and skipped lightly to his side, some hundred yards back. I looked at him expectantly. He was smiling, with one eyebrow raised. He was so beautiful that I could only stare. ââ¬Å"Did you want to stay in the country?â⬠he asked, amused. ââ¬Å"Or were you planning to continue on to Canada this afternoon?â⬠ââ¬Å"This is fine,â⬠I agreed, concentrating less on what he was saying and more on the mesmerizing way his lips moved when he spoke. It was hard not to become sidetracked with everything fresh in my strong new eyes. ââ¬Å"What are we hunting?â⬠ââ¬Å"Elk. I thought something easy for your first time â⬠¦Ã¢â¬ He trailed off when my eyes narrowed at the word easy. But I wasnââ¬â¢t going to argue; I was too thirsty. As soon as Iââ¬â¢d started to think about the dry burn in my throat, it was all I could think about. Definitely getting worse. My mouth felt like four oââ¬â¢clock on a June afternoon in Death Valley. ââ¬Å"Where?â⬠I asked, scanning the trees impatiently. Now that I had given the thirst my attention, it seemed to taint every other thought in my head, leaking into the more pleasant thoughts of running and Edwardââ¬â¢s lips and kissing andâ⬠¦ scorching thirst. I couldnââ¬â¢t get away from it. ââ¬Å"Hold still for a minute,â⬠he said, putting his hands lightly on my shoulders. The urgency of my thirst receded momentarily at his touch. ââ¬Å"Now close your eyes,â⬠he murmured. When I obeyed, he raised his hands to my face, stroking my cheekbones. I felt my breathing speed and waited briefly again for the blush that wouldnââ¬â¢t come. ââ¬Å"Listen,â⬠Edward instructed. ââ¬Å"What do you hear?â⬠Everything,I could have said; his perfect voice, his breath, his lips brushing together as he spoke, the whisper of birds preening their feathers in the treetops, their fluttering heartbeats, the maple leaves scraping together, the faint clicking of ants following each other in a long line up the bark of the nearest tree. But I knew he meant something specific, so I let my ears range outward, seeking something different than the small hum of life that surrounded me. There was an open space near us ââ¬â the wind had a different sound across the exposed grass ââ¬â and a small creek, with a rocky bed. And there, near the noise of the water, was the splash of lapping tongues, the loud thudding of heavy hearts, pumping thick streams of blood___ It felt like the sides of my throat had sucked closed. ââ¬Å"By the creek, to the northeast?â⬠I asked, my eyes still shut. ââ¬Å"Yes.â⬠His tone was approving. ââ¬Å"Nowâ⬠¦ wait for the breeze again andâ⬠¦ what do you smell?â⬠Mostly him ââ¬â his strange honey-lilac-and-sun perfume. But also the rich, earthy smell of rot and moss, the resin in the evergreens, the warm, almost nutty aroma of the small rodents cowering beneath the tree roots. And then, reaching out again, the clean smell of the water, which was surprisingly unappealing despite my thirst. I focused toward the water and found the scent that must have gone with the lapping noise and the pounding heart. Another warm smell, rich and tangy, stronger than the others. And yet nearly as unappealing as the brook. I wrinkled my nose. He chuckled. ââ¬Å"I know ââ¬â it takes some getting used to.â⬠ââ¬Å"Three?â⬠I guessed. ââ¬Å"Five. There are two more in the trees behind them.â⬠ââ¬Å"What do I do now?â⬠His voice sounded like he was smiling. ââ¬Å"What do you feel like doing?â⬠I thought about that, my eyes still shut as I listened and breathed in the scent. Another bout of baking thirst intruded on my awareness, and suddenly the warm, tangy odor wasnââ¬â¢t quite so objectionable. At least it would be something hot and wet in my desiccated mouth. My eyes snapped open. ââ¬Å"Donââ¬â¢t think about it,â⬠he suggested as he lifted his hands off my face and took a step back. ââ¬Å"Just follow your instincts.â⬠I let myself drift with the scent, barely aware of my movement as I ghosted down the incline to the narrow meadow where the stream flowed. My body shifted forward automatically into a low crouch as I hesitated at the fern-fringed edge of the trees. I could see a big buck, two dozen antler points crowning his head, at the streamââ¬â¢s edge, and the shadow-spotted shapes of the four others heading eastward into forest at a leisurely pace. I centered myself around the scent of the male, the hot spot in his shaggy neck where the warmth pulsed strongest. Only thirty yards ââ¬â two or three bounds ââ¬â between us. i tensed myself for the first leap. But as my muscles bunched in preparation, the wind shifted, blowing stronger now, and from the south. I didnââ¬â¢t stop to think, hurtling out of the trees in a path perpendicular to my original plan, scaring the elk into the forest, racing after a new fragrance so attractive that there wasnââ¬â¢t a choice. It was compulsory. The scent ruled completely. I was single-minded as I traced it, aware only of the thirst and the smell that promised to quench it. The thirst got worse, so painful now that it confused all my other thoughts and began to remind me of the burn of venom in my veins. There was only one thing that had any chance of penetrating my focus now, an instinct more powerful, more basic than the need to quench the fire ââ¬â it was the instinct to protect myself from danger. Self-preservation. I was suddenly alert to the fact that I was being followed. The pull of the irresistible scent warred with the impulse to turn and defend my hunt. A bubble of sound built in my chest, my lips pulled back of their own accord to expose my teeth in warning. My feet slowed, the need to protect my back struggling against the desire to quench my thirst. And then I could hear my pursuer gaining, and defense won. As I spun, the rising sound ripped its way up my throat and out. The feral snarl, coming from my own mouth, was so unexpected that it brought me up short. It unsettled me, and it cleared my head for a second ââ¬â the thirst-driven haze receded, though the thirst burned on. The wind shifted, blowing the smell of wet earth and coming rain across my face, further freeing me from the other scentââ¬â¢s fiery grip ââ¬â a scent so delicious it could only be human. Edward hesitated a few feet away, his arms raised as if to embrace me ââ¬â or restrain me. His face was intent and cautious as I froze, horrified. I realized that I had been about to attack him. With a hard jerk, I straightened out of my defensive crouch. I held my breath as I refocused, fearing the power of the fragrance swirling up from the south. He could see reason return to my face, and he took a step toward me, lowering his arms. ââ¬Å"I have to get away from here,â⬠I spit through my teeth, using the breath I had. Shock crossed his face. ââ¬Å"Can you leave?â⬠I didnââ¬â¢t have time to ask him what he meant by that. I knew the ability to think clearly would last only as long as I could stop myself from thinking of ââ¬â I burst into a run again, a flat-out sprint straight north, concentrating solely on the uncomfortable feeling of sensory deprivation that seemed to be my bodyââ¬â¢s only response to the lack of air. My one goal was to run far enough away that the scent behind me would be completely lost. Impossible to find, even if I changed my mindâ⬠¦ Once again, I was aware of being followed, but I was sane this time. I fought the instinct to breathe ââ¬â to use the flavors in the air to be sure it was Edward. I didnââ¬â¢t have to fight long; though I was running faster than I ever had before, shooting like a comet through the straightest path I could find in the trees; Edward caught up with me after a short minute. A new thought occurred to me, and I stopped dead, my feet planted. I was sure it must be safe here, but I held my breath just in case. Edward blew past me, surprised by my sudden freeze. He wheeled around and was at my side in a second. He put his hands on my shoulders and stared into my eyes, shock still the dominant emotion on his face. ââ¬Å"How did you do that?â⬠he demanded. ââ¬Å"You let me beat you before, didnââ¬â¢t you?â⬠I demanded back, ignoring his question. And Iââ¬â¢d thought Iââ¬â¢d been doing sowell! When I opened my mouth, I could taste the air ââ¬â it was unpolluted now, with no trace of the compelling perfume to torment my thirst. I took a cautious breath. He shrugged and shook his head, refusing to be deflected. ââ¬Å"Bella, how did you do it?â⬠ââ¬Å"Run away? I held my breath.â⬠ââ¬Å"But how did you stop hunting?â⬠ââ¬Å"When you came up behind meâ⬠¦ Iââ¬â¢m so sorry about that.â⬠ââ¬Å"Why are you apologizing to me? Iââ¬â¢m the one who was horribly careless. I assumed no one would be so far from the trails, but I should have checked first. Such a stupid mistake! You have nothing to apologize for.â⬠ââ¬Å"But I growled at you!â⬠I was still horrified that I was physically capable of such blasphemy. ââ¬Å"Of course you did. Thatââ¬â¢s only natural. But I canââ¬â¢t understand how you ran away.â⬠ââ¬Å"What else could I do?â⬠I asked. His attitude confused me ââ¬â what did he want to have happened? ââ¬Å"It might have been someone I know!â⬠He startled me, suddenly bursting into a spasm of loud laughter, throwing his head back and letting the sound echo off the trees. ââ¬Å"Why are you laughing at me?â⬠He stopped at once, and I could see he was wary again. Keep it under control,I thought to myself. I had to watch my temper. Just like I was a young werewolf rather than a vampire. ââ¬Å"Iââ¬â¢m not laughing at you,Bella. Iââ¬â¢m laughing because I am in shock. And I am in shock because I am completely amazed.â⬠ââ¬Å"Why?â⬠ââ¬Å"You shouldnââ¬â¢t be able to do any of this. You shouldnââ¬â¢t be soâ⬠¦ so rational. You shouldnââ¬â¢t be able to stand here discussing this with me calmly and coolly. And, much more than any of that, you should not have been able to break off mid-hunt with the scent of human blood in the air. Even mature vampires have difficulty with that ââ¬â weââ¬â¢re always very careful of where we hunt so as not to put ourselves in the path of temptation. Bella, youââ¬â¢re behaving like youââ¬â¢re decades rather than days old.â⬠ââ¬Å"Oh.â⬠But Iââ¬â¢d known it was going to be hard. That was why Iââ¬â¢d been so on guard. Iââ¬â¢d been expecting it to be difficult. He put his hands on my face again, and his eyes were full of wonder. ââ¬Å"What wouldnââ¬â¢t I give to be able to see into your mind for just this one moment.â⬠Such powerful emotions. Iââ¬â¢d been prepared for the thirst part, but not this. Iââ¬â¢d been so sure it wouldnââ¬â¢t be the same when he touched me. Well, truthfully, it wasnââ¬â¢t the same. It was stronger. I reached up to trace the planes of his face; my fingers lingered on his lips. ââ¬Å"I thought I wouldnââ¬â¢t feel this way for a long time?â⬠My uncertainty made the words a question. ââ¬Å"But I stillwant you.â⬠He blinked in shock. ââ¬Å"How can you even concentrate on that? Arenââ¬â¢t you unbearably thirsty?â⬠Of course I was now, now that heââ¬â¢d brought it up again! I tried to swallow and then sighed, closing my eyes like I had before to help me concentrate. I let my senses range out around me, tensed this time in case of another onslaught of the delicious taboo scent. Edward dropped his hands, not even breathing while I listened farther and farther out into the web of green life, sifting through the scents and sounds for something not totally repellant to my thirst. There was a hint of something different, a faint trail to the east___ My eyes flashed open, but my focus was still on sharper senses as I turned and darted silently eastward. The ground sloped steeply upward almost at once, and I ran in a hunting crouch, close to the ground, taking to the trees when that was easier. I sensed rather than heard Edward with me, flowing quietly through the woods, letting me lead. The vegetation thinned as we climbed higher; the scent of pitch and resin grew more powerful, as did the trail I followed ââ¬â it was a warm scent, sharper than the smell of the elk and more appealing. A few seconds more and I could hear the muted padding of immense feet, so much subtler than the crunch of hooves. The sound was up ââ¬â in the branches rather than on the ground. Automatically I darted into the boughs as well, gaining the strategic higher position, halfway up a towering silver fir. The soft thud of paws continued stealthily beneath me now; the rich scent was very close. My eyes pinpointed the movement linked with the sound, and I saw the tawny hide of the great cat slinking along the wide branch of a spruce just down and to the left of my perch. He was big ââ¬â easily four times my mass. His eyes were intent on the ground beneath; the cat hunted, too. I caught the smell of something smaller, bland next to the aroma of my prey, cowering in brush below the tree. The lionââ¬â¢s tail twitched spasmodically as he prepared to spring. With a light bound, I sailed through the air and landed on the lionââ¬â¢s branch. He felt the shiver of the wood and whirled, shrieking surprise and defiance. He clawed the space between us, his eyes bright with fury. Half-crazed with thirst, I ignored the exposed fangs and the hooked claws and launched myself at him, knocking us both to the forest floor. It wasnââ¬â¢t much of a fight. His raking claws could have been caressing fingers for all the impact they had on my skin. His teeth could find no purchase against my shoulder or my throat. His weight was nothing. My teeth unerringly sought his throat, and his instinctive resistance was pitifully feeble against my strength. My jaws locked easily over the precise point where the heat flow concentrated. It was effortless as biting into butter. My teeth were steel razors; they cut through the fur and fat and sinews like they werenââ¬â¢t there. The flavor was wrong, but the blood was hot and wet and it soothed the ragged, itching thirst as I drank in an eager rush. The catââ¬â¢s struggles grew more and more feeble, and his screams choked off with a gurgle. The warmth of the blood radiated throughout my whole body, heating even my fingertips and toes. The lion was finished before I was. The thirst flared again when he ran dry, and I shoved his carcass off my body in disgust. How could I still be thirsty after all that? I wrenched myself erect in one quick move. Standing, I realized I was a bit of a mess. I wiped my face off on the back of my arm and tried to fix the dress. The claws that had been so ineffectual against my skin had had more success with the thin satin. ââ¬Å"Hmm,â⬠Edward said. I looked up to see him leaning casually against a tree trunk, watching me with a thoughtful look on his face. ââ¬Å"I guess I could have done that better.â⬠I was covered in dirt, my hair knotted, my dress bloodstained and hanging in tatters. Edward didnââ¬â¢t come home from hunting trips looking like this. ââ¬Å"You did perfectly fine,â⬠he assured me. ââ¬Å"Itââ¬â¢s just thatâ⬠¦ it was much more difficult for me to watch than it should have been.â⬠I raised my eyebrows, confused. ââ¬Å"It goes against the grain,â⬠he explained, ââ¬Å"letting you wrestle with lions. I was having an anxiety attack the whole time.â⬠ââ¬Å"Silly.â⬠ââ¬Å"I know. Old habits die hard. I like the improvements to your dress, though.â⬠If I could have blushed, I would have. I changed the subject. ââ¬Å"Why am I still thirsty?â⬠ââ¬Å"Because youââ¬â¢re young.â⬠I sighed. ââ¬Å"And I donââ¬â¢t suppose there are any other mountain lions nearby.â⬠ââ¬Å"Plenty of deer, though.â⬠I made a face. ââ¬Å"They donââ¬â¢t smell as good.â⬠ââ¬Å"Herbivores. The meat-eaters smell more like humans,â⬠he explained. ââ¬Å"Not that much like humans,â⬠I disagreed, trying not to remember. ââ¬Å"We could go back,â⬠he said solemnly, but there was a teasing light in his eye. ââ¬Å"Whoever it was out there, if they were men, they probably wouldnââ¬â¢t even mind death if you were the one delivering it.â⬠His gaze ran over my ravaged dress again. ââ¬Å"In fact, they would think they were already dead and gone to heaven the moment they saw you.â⬠I rolled my eyes and snorted. ââ¬Å"Letââ¬â¢s go hunt some stinking herbivores.â⬠We found a large herd of mule deer as we ran back toward home. He hunted with me this time, now that Iââ¬â¢d gotten the hang of it. I brought down a large buck, making nearly as much of a mess as I had with the lion. Heââ¬â¢d finished with two before I was done with the first, not a hair ruffled, not a spot on his white shirt. We chased the scattered and terrified herd, but instead of feeding again, this time I watched carefully to see how he was able to hunt so neatly. All the times that I had wished that Edward would not have to leave me behind when he hunted, I had secretly been just a little relieved. Because I was sure that seeing this would be frightening. Horrifying. That seeing him hunt would finally make him look like a vampire to me. Of course, it was much different from this perspective, as a vampire myself. But I doubted that even my human eyes would have missed the beauty here. It was a surprisingly sensual experience to observe Edward hunting. His smooth spring was like the sinuous strike of a snake; his hands were so sure, so strong, so completely inescapable; his full lips were perfect as they parted gracefully over his gleaming teeth. He was glorious. I felt a sudden jolt of both pride and desire. He was mine. Nothing could ever separate him from me now. I was too strong to be torn from his side. He was very quick. He turned to me and gazed curiously at my gloating expression. ââ¬Å"No longer thirsty?â⬠he asked. I shrugged. ââ¬Å"You distracted me. Youââ¬â¢re much better at it than I am.â⬠ââ¬Å"Centuries of practice.â⬠He smiled. His eyes were a disconcertingly lovely shade of honey gold now. ââ¬Å"Just one,â⬠I corrected him. He laughed. ââ¬Å"Are you done for today? Or did you want to continue?â⬠ââ¬Å"Done, I think.â⬠I felt very full, sort of sloshy, even. I wasnââ¬â¢t sure how much more liquid would fit into my body. But the burn in my throat was only muted. Then again, Iââ¬â¢d known that thirst was just an inescapable part of this life. And worth it. I felt in control. Perhaps my sense of security was false, but I did feel pretty good about not killing anyone today. If I could resist totally human strangers, wouldnââ¬â¢t I be able to handle the werewolf and a half-vampire child that I loved? ââ¬Å"I want to see Renesmee,â⬠I said. Now that my thirst was tamed (if nothing close to erased), my earlier worries were hard to forget. I wanted to reconcile the stranger who was my daughter with the creature Iââ¬â¢d loved three days ago. It was so odd, so wrong not to have her inside me still. Abruptly, I felt empty and uneasy. He held out his hand to me. I took it, and his skin felt warmer than before. His cheek was faintly flushed, the shadows under his eyes all but vanished. I was unable to resist stroking his face again. And again. I sort of forgot that I was waiting for a response to my request as I stared into his shimmering gold eyes. It was almost as hard as it had been to turn away from the scent of human blood, but I somehow kept the need to be careful firmly in my head as I stretched up on my toes and wrapped my arms around him. Gently. He was not so hesitant in his movements; his arms locked around my waist and pulled me tight against his body. His lips crushed down on mine, but they felt soft. My lips no longer shaped themselves around his; they held their own. Like before, it was as if the touch of his skin, his lips, his hands, was sinking right through my smooth, hard skin and into my new bones. To the very core of my body. I hadnââ¬â¢t imagined that I could love him more than I had. My old mind hadnââ¬â¢t been capable of holding this much love. My old heart had not been strong enough to bear it. Maybe this was the part of me that Iââ¬â¢d brought forward to be intensified in my new life. Like Carlisleââ¬â¢s compassion and Esmeââ¬â¢s devotion. I would probably never be able to do anything interesting or special like Edward, Alice, and Jasper could do. Maybe I would just love Edward more than anyone in the history of the world had ever loved anyone else. I could live with that. I remembered parts of this ââ¬â twisting my fingers in his hair, tracing the planes of his chest ââ¬â but other parts were so new. He was new. It was an entirely different experience with Edward kissing me so fearlessly, so forcefully. I responded to his intensity, and then suddenly we were falling. ââ¬Å"Oops,â⬠I said, and he laughed underneath me. ââ¬Å"I didnââ¬â¢t mean to tackle you like that. Are you okay?â⬠He stroked my face. ââ¬Å"Slightly better than okayâ⬠And then a perplexed expression crossed his face. ââ¬Å"Renesmee?â⬠he asked uncertainly, trying to ascertain what I wanted most in this moment. A very difficult question to answer, because I wanted so many things at the same time. I could tell that he wasnââ¬â¢t exactly averse to procrastinating our return trip, and it was hard to think about much besides his skin on mine ââ¬â there really wasnââ¬â¢t that much left of the dress. But my memory of Renesmee, before and after her birth, was becoming more and more dreamlike to me. More unlikely. All my memories of her were human memories; an aura of artificiality clung to them. Nothing seemed real that I hadnââ¬â¢t seen with these eyes, touched with these hands. Every minute, the reality of that little stranger slipped further away. ââ¬Å"Renesmee,â⬠I agreed, rueful, and I whipped back up onto my feet, pulling him with me. How to cite The Twilight Saga 4: Breaking Dawn 21. First Hunt, Essay examples
Monday, May 4, 2020
Activity Based Costing Study Guide free essay sample
Hours of design time| Facility-level| General factory administration Plant building and grounds| Direct labor-hours* Direct labor-hours*| *Facility-level costs cannot be traced on a cause-and-effect basis to individual products. Nevertheless, these costs are usually allocated to products for external reports using some arbitrary allocation basis such as direct labor-hours -Unit-level activities- are performed each time a unit is produced. The costs of unit-level activities should be proportional to the number of units produced. -Ex. Providing power to run processing equipment is a unit-level activity because power tends to be consumed in proportion to the number of units produced. -Batch-level activities- consist of tasks that are performed each time a batch is processed, such as processing purchase orders, setting up equipment, packing shipments to customers, and handling material. Costs at the batch level depend on the number of batches processed rather than on the number of units produced. -Ex. The cost of processing a purchase order is the same no matter how many units of an item are ordered. We will write a custom essay sample on Activity Based Costing Study Guide or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Product-level activities- relate to specific products and typically must be carried out regardless of how many batches or units of the product are manufactured. Product-level activities include maintaining inventories of parts for a product, issuing engineering change notices to modify a product to meet a customers specifications, and developing special test routines when a product is first placed into production. -Facility-level activities- are activities that are carried out regardless of which products are produced, how many batches are run, or how many units are made. Include items such as factory management salaries, insurance, property taxes, and building depreciation. An Example of an ABC System Design -Under ABC, the manufacturing overhead costs at the top are allocated to products via a two-stage process. -In the first stage, overhead costs are assigned to the activity cost pools. In the second stage, the costs in the activity cost pools are allocated products using activity rates and activity measures. -Ex. In the first stage cost assignment, various manufacturing overhead costs are assigned to the production order activity cost pool. These costs could include the salaries of engineers who modify products for individual orders, the cost of scheduling and monitoring orders, and other costs that are incurred as a consequence of the number of different orders received and processed by the company. -Once the amount of cost in production-order activity is known, procedures from Job-Order Costing are followed. Example of Activity Based Costing Comtek Sound, Inc. , makes two products, a radio with a built-in CD player (called a CD unit) and a radio with a built-in DVD player (called a DVD unit). Both of these products are sold to automobile manufacturers for installation in new vehicles. Recently, the company has been losing bids to supply CD players because competitors have been bidding less than Comtek Sound has been willing to bid. At the same time, Comtek has been winning every bid it has submitted for its DVD player, which management regards as a secondary product. The marketing manager has been complaining that at the prices Comtek is willing to bid, competitors are taking the companys high-volume CD business and leaving Comtek with just the low-volume DVD business. However, the prices competitors quote on the CD players are below Comteks manufacturing costs for these unitsat least according to Comteks conventional accounting system that applies manufacturing overhead to products based on direct-labor hours. Production managers suspected that the conventional costing system might be distorting the relative costs of the CD player and the DVD playerthe DVD player takes more overhead resources to make than the CD player and yet their manufacturing overhead costs are identical under the conventional costing system. The company may have even been suffering a loss on the DVD units without knowing it because the cost of these units has been so vastly understated. Conversely, it seems Comtek has been overcharging for the CD units all along since their costs were overstated. -When a company implements activity-based costing, overhead cost often shifts from high-volume products to low-volume products, with a higher unit product cost resulting for the low-volume products. -This happened in the Comtek example, where the cost of the low-volume DVD units increased from $150 to $207. 0 per unit. This increase in cost resulted from batch-level and product-level costs, which shifted from the high-volume product to the low-volume product. Fewer DVD units are processed per production order than CD units. Evaluation of Activity Based Costing Benefits -improves the accuracy of product costs in three ways: -it usually increases the number of cost pools used to accumulate overhead costs, which in turn accumulates costs for each major activity -the activity cost pools are more homogenous than departmental cost pools. In principle, all of the costs in an activity cost pool pertain to a single activity. In contrast, departmental cost pools contain the costs of many different activities carried out in the department. -Activity-based costing uses a variety of activity measures to assign overhead costs to products, some of which are correlated with volume and some which are not. -makes it clear that batch setups, engineering change orders, and other activities cause overhead costs rather than just direct labor. Managers thus have a better understanding of the causes of overhead costs, which should lead to better decisions and better cost control. -can be used as a part of programs to improve operations Limitations -The Cost of implementing ABC -the cost system must be designed, which involves a cross-functional team. It requires taking valued employees away from other tasks for a major project. -The data used in ABC must be collected and verified. In some cases, this requires collecting data that has never been collected before. Because of these costs, some managers might decide that the costs outweigh the expected benefits ABC costing would bring about. *When is ABC most likely worth the effort? When companies have: -products that differ substantially in volume, batch size, and in the activities they require -conditions have substantially changed since the existing cost system was established -overhead costs are high and increasing and no one seems to understand why -management does not tr ust the existing cost system and ignores data from the system when making decisions -Limitations of ABC Model relies on a number of critical assumptions: -the cost in each activity pool is strictly proportional to its activity measure. We have little evidence on this, suggesting that overhead costs are less than proportional to activity. Also known as increasing returns to scaleas activity increases, the average cost drops. -This means that product costs computed by traditional or activity-based costing will be overstated for the purposes of making decisions
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