A Rose for Emily Setting Analysis Essay -- essays papers

A Rose for Emily Setting Analysis In "A Rose for Emily", a woman (for whom the story is named) confines herself in her somewhat large house in a small town during the early half of the twentieth century. For the most part, in order to understand the entirety of the story, it is vital to understand the setting and how each character develops it, and,or, interacts with it. As far as the town is concerned, it is very isolated and the people seem to value this quality, as well as the lack of progression in social change, most. There is also a great deal of gossip that regularly circulates about the town's people with great interest. All this was best implied in the comment, "At first we were glad that Miss Emily would have an interest, because the ladies all said 'Of course a Grierson would not think seriously of a Northerner, a day laborer.' But there were still others, older people, who said that even grief could not cause a real lady to forget noblesse oblige -- without calling it noblesse oblige"(719). This is a comment on Emily's relationship with construction work...

Brisson Company Case Study

Case 19-3: Brisson Company Approach This problem takes the student through a complete cycle of transactions in a standard cost system in a simple setting. It shows how such a system works, including the development of variances, and ties cost accounting to the accounting cycle the student learned in Part 1 of the book. (Brisson’s system is the same as the one depicted in Illustration 19-2. ) This seems to be a valuable exercise, especially in helping to minimize the omnipresent problems students have with production cost variance analysis in the next chapter.If not assigned for class, this makes a good exam case. (For ease in grading, I suggest you prepare forms with all needed T accounts preprinted on them. ) Question 1 Materials Inventory| | Work in Process Inventory| Bal. | 50,250| (4)| 118,810| | Bal. | 75,600| (9)| 267,684| (2)| 104,980| | 36,420| | (4)| 116,696| | | Bal. | 36,420| | | | (5a,8)| 79,200| | | | | | | | (8)| 99,000| | 102,812| Finished Goods Inventory| | Bal . | 102,812| | | Bal. | 155,400| (10b)| 232,602| | | | | | (9)| 267,684| | 190,482| | | | | | Bal. | 190,482| | | | | | | | | | | | | | | | |Accounts Payable| | All Other Assets| (3a)| 102,300| Bal. | 104,700| | Bal. | 325,500| (3a)| 102,300| | | (2)| 103,535| | (3b)| 192,000| (3b)| 192,000| | 143,435| (6)| 37,500| | (10a)| 375,150| (5b)| 116,700| | | Bal. | 143,435| | | | (6)| 18,300| | | | | | | | (7)| 78,750| All Other Liabilities| | | | | 384,600| | | Bal. | 47,250| | Bal. | 384,600| | | | | | | | | | | | Overhead| | Wages Payable| (5a)| 40,500| (8)| 99,000| | (5b)| 116,700| Bal. | 6,150| (6)| 55,800| | | | | 2,250| (5a)| 112,800| (11)| 2,700| | | | | | Bal. | 2,250| | | | | | | | | | | | | | | | | | |Overhead Variance| | Shareholders’ Equity| (14)| 2,700| (11)| 2,700| | | | Bal. | 448,650| | | | | | | 521,379| (19)| 72,729| | | | | | | | Bal. | 521,379| | | | | | | | | | Labor Variance| | Material Price Variance| (16)| 6,900| (5a,8)| 6,900| | (15)| 1,445| (2)| 1,445| | | | | | | | | | | | | | | | | | | Sales| | Material Usage Variance| (12)| 375,150| (10a)| 375,150| | (4)| 2,114| (17)| 2,114| | | | | | | | | | | | | | | | | | | Selling and Admin. Expense| | Income Summary| (7)| 78,750| (18)| 78,750| | (13)| 232,602| (12)| 375,150| | | | | | (17)| 2,114| (14)| 2,700| | | | | (18)| 78,750| (15)| 1,445| Cost of Sales| | (19)| 72,729| (16)| 6,900| (10b)| 232,602| (13)| 232,602| | | | | | | | | | | | | | | Notes on entries (numbered to correspond to the case transactions): (2) 2,500 @ $29. 80 + 1,000 @ $30. 48 = $104,980 @ std. $104,980 – $103,535 = $1,445 credit (favorable) price variance. Favorable price variances often arise in the first half of the year; the standard is set to represent the annual average, and with inflation, prices will tend to be below this average for the first 6 months and above it in the latter half f the year. (3b)The debit reflects an increase in Cash; the credit represents the decrease in Accounts Receivable. (3) 3,20 0 @ $29. 80 + 700 @ $30. 48 = $116,696 for original issues; plus extra (replacement) issues as follows: 100 @ $12. 37 + 20 @ $11. 25 + 45 @ $10. 80 + 20 @ $6. 63 + 4 @ $8. 43 = $2,114 (an (4) unfavorable usage variance); giving total issues of $118,810. (Note: Some students may claim that the $2,114 in extra materials issues were to replace materials that were defective, as opposed to replacing good items that were spoiled in the production places.Such students may treat this $2,114 as an overhead cost; if so, they will have $0 material usage variance and $586 favorable overhead variance. ) (5a)This entry stumps many students, at least temporarily. Some will cleverly set up a labor clearing account analogous to the overhead clearing account, and then charge the standard labor to this account at entry (8) the balance in this labor clearing account will be $6,900 dr. , which is closed to Labor Variance. Other students will do what I’ve done here—read ahead to entry (8), and deduce the labor variance as part of the entry. 9)3,000 @ $70. 30 + 800 @ $70. 98 = $267,684 (10b)2,400 @ $70. 30 + 900 @ $70. 98 = $232,602 cost of sales (11)This closes the overhead clearing account. (12)-(19) These entries close the temporary accounts and income summary. Question 2 BRISSON COMPANY Income Statement Month of April| Sales revenue| $375,150| Cost of sales @ standard| 232,602| Standard gross margin| 142,548| Production cost variances*| 8,931| Actual gross margin| 151,479| Selling and administrative expense| 78,750| Income| $ 72,729| *Production cost variances:| | Martial price| $1,445F| Material usage| 2,114U| Labor| 6,900F| Overhead| 2,700F| | $8,931F| Question 3 BRISSON COMPANY Balance Sheet As of April 30| Assets| | Liabilities and Shareholders’ Equity| Materials inventory| $ 36,420| | Accounts payable| $143,435| Work in process inventory| 102,812| | Wages payable| 2,250| Finished goods inventory| 190,482| | All other liabilities| 47,250| All other asses | 384,600| | Shareholders’ equity| 521,379| | $714,314| | | $714,314|

Red Bulls Marketing Strategies - 1380 Words

Strengths: Red Bull’s marketing strategies focused primarily on selling their energy drinks to young consumers, and extreme sports athletes. Adolescent and young adult consumers are often risk takers and are willing to consume anything that will make them feel alive and energized. â€Å"To build brand image, Mateschitz used grassroots sales tactics that got college students and night clubbers to roll over in sweet surrender, like puppies awaiting chest rubs† (Lidz). Red Bull’s sports event marketing on professional athletes created the gateway to their successful branding strategy of only allowing popular sports companies, such as Formula 1 Racing, to wear their logo as an official sponsor. This is as opposed to Monster Energy Drinks, where†¦show more content†¦Weaknesses: One of Red Bull’s primary target markets are young athletic consumers. However, there are serious side effects that occur, especially among student athletes who consume energy d rinks before, during, or after a game: â€Å"In 2010, four high school football players from Orange County (Calif.) were hospitalized with persistent tachycardia, or rapid heartbeat, after consuming heavily caffeinated drinks before a game† (â€Å"Health Experts†¦Ã¢â‚¬ ). Since Red Bull launched in 1997, health concerns about energy drinks have been expanding consistently among the public. Although they are completely aware of the growing concerns, the company still targets and encourages athletic consumers to purchase Red Bull energy drinks, thereby potentially putting themselves and their consumers’ health at risk. Red Bull prides itself on its marketing techniques and they owe much of their success to how they advertise and promote their brand. Nonetheless, Red Bull has revealed that 40% of all their revenue goes to marketing and advertisement. In 2013, Natalie Zmuda wrote, â€Å"the brand spent $73 million on measured media in the U.S. last year, according to Kantar Media† (Zmuda). Considering that the article is two years old, Red Bull is most likely spending much more than this, and this is on media advertisement alone. This is revenue that could potentially be going towards creating a new product to sell. The company has already made its mark on society,