Transformation of Carl in A Bridge to Wisemans Cove Essay -- James Mal

A BRIDGE TO WISEMANS COVE By James Maloney *Compare the character of Carl at the end of the novel with the person you met at the start* James Maloney in A Bridge to Wisemans Cove takes us on a journey into the life of a young, awkward, self-conscious teenager with the name of Carl Matt. We watch Carl grow into a confident, head strong young man through his experiences of making friends and starting relationships. These experiences all lead him to finally feel loved and free. We follow Carl through the challenges that he faces and endeavours to find where he stands in life. The Carl we meet at the end is completely different to the one we met at the start. Carl matures into a person who has friends and high self esteem, someone who is comfortable with his decisions and makes independent choices. At the beginning of the text when he and Harley first arrived at Wattle Beach, Carl didn?t belong, he didn?t fit in with anyone his own age. He arrived with a reputation, constantly shadowing him, seemingly pinned to the name that he bore. Matt. Everyone looked at him and his relatives in disgust. But throughout the story, Carl has tried and succeeded in proving them wrong. Everyone pushes Carl around but through the experience of getting the job at the barge, befriending Skip Duncan, joy, Justine and Maddie, Carl learns to stand up for himself and the people he loves and cares about. He shows this when he stands in the way of Maddie and Nathan when he believes that Maddie may possibly be in harms way. ?It was no different from standing on the barge, confident in what he knew.? Carl has turned into a young man who is confident in what he knows and will let nothing stand in the way of what he thinks is right. Carls jo... ... then meets Joy Duncan and Justine who just like him the way he is, they are not concerned with his social status, they like him because he is a kind, genuine boy. As the text goes on, we watch Carl and Justine?s relationship flourish into something bigger. This helps him with his self esteem. Justine shows him the true meaning of friendship and shows him that he is loved and worthwhile. There is also Carl?s relationship with Maddie. At the beginning of the story, Carl follows Maddie around because he notices her, she stuck out from a crowd. He then helped her on New Years Eve. Maddie was quite cruel to Carl but he never gave up and near to the end of the novel, they form a true friendship. Maddie, Carl and Justines friendship was very important because they all leaned on eachother through hard times, like the hard times Carl and Maddie were going through.

Case 6-1 Browning Manufacturing

Michellee Marie B. Chavez 2004-39460 BM 220 – Management Accounting 1) BROWNING MANUFACTURING COMPANY T-Accounts Cash Accounts Receivable Notes Payable 2,604,000. 00 144,000. 00 2,562,000. 00 49,200. 00 288,840. 00 118,440. 00 78,000. 00 311,760. 00 19,200. 00 264,000. 00 264,000. 00 492,000. 00 2,604,000. 00 552,840. 00 198,000. 00 2,873,760. 00 2,672,400. 00 49,200. 00 201,360. 00 Interest Expense 135,600. 00 38,400. 00 522,000. 00 Finished Goods 38,400. 00 38,400. 00 257,040. 00 1,806,624. 00 788,400. 00 1,901,952. 00 Indirect Manufacturing Labor 9,000. 00 2,158,992. 00 1,806,624. 0 198,000. 00 36,000. 00 352,368. 00 198,000. 00 52,200. 00 2,986,440. 00 2,542,800. 00 Manufacturing plant and equipment Direct Manufacturing Labor 443,640. 00 2,678,400. 00 492,000. 00 144,000. 00 492,000. 00 Prepaid taxes and insurances 2,822,400. 00 66,720. 00 52,800. 00 Materials 78,000. 00 Accounts Payable 110,520. 00 811,000. 00 144,720. 00 52,800. 00 788,400. 00 825,000. 00 825,000. 00 91, 920. 00 66,000. 00 935,520. 00 811,000. 00 185,760. 00 124,520. 00 788,400. 00 1,076,760. 00 Income Taxes Payable 288,360. 00 Work in Process 9,000. 00 9,000. 00 172,200. 00 1,901,952. 00 5,800. 0 Selling and Administrative Expense 811,000. 00 9,000. 00 14,800. 00 522,000. 00 1,129,200. 00 5,800. 00 522,000. 00 2,112,400. 00 1,901,952. 00 210,448. 00 Supplies Depreciation :: 17,280. 00 61,200. 00 140,400. 00 492,000. 00 66,000. 00 907,200. 00 198,000. 00 83,280. 00 61,200. 00 1,047,600. 00 49,200. 00 22,080. 00 135,600. 00 52,800. 00 Capital Stock Income Tax Expense 61,200. 00 1,512,000. 00 58,000. 00 140,400. 00 1,512,000. 00 58,000. 00 1,129,200. 00 Sales Cost of Goods Sold Power, Heat and Light 2,562,000. 00 1,806,624. 00 135,600. 00 2,562,000. 00 1,806,624. 00 135,600. 00 Sales Returns and Allowances Sales Discounts Social Security Taxes 19,200. 00 49,200. 00 49,200. 00 19,200. 00 49,200. 00 49,200. 00 Retained Earnings 829,560. 00 36,000. 00 68,576. 00 36,000. 00 898,136. 00 862,136. 00 Statement of Retained Earnings Retained earnings, 12/31/09 $829,560. 00 Add net income 68,576. 00 898,136. 00 Less dividends 36,000. 00 Retained earnings, 12/31/10 $862,136. 00 BROWNING MANUFACTURING COMPANY Projected 2010 Statement of Cost of Goods Sold Finished Goods Inventory, 1/1/10 $257,040. 00 Work in process inventory, 1/1/10 $172,200. 00 Materials used 811,000. 00 Plus: Factory expenses Direct manufacturing labor 492,000. 00 Factory Overhead: Indirect manufacturing labor $198,000. 00 Power, heat and light 135,600. 00 Depreciation of plant 140,400. 00 Social security taxes 49,200. 00 Taxes and insurance, factory 52,800. 00 Supplies 61,200. 00 637,200. 00 2,112,400. 00 Less: Work in process inventory, 12/31/10 210,448. 00 Cost of goods manufactured 1,901,952. 00 2,158,992. 00 Less: Finished goods inventory, 12/31/10 352,368. 00 Cost of goods sold $1,806,624. 00 2) BROWNING MANUFACTURING COMPANY Projected 2010 Income Statement Sales 2,562,000. 00 Less: Sales returns and allowances 19,200. 00 Sales discounts allowed 49,200. 00 68,400. 00 Net Sales 2,493,600. 00 Less: Cost of Goods Sold 1,806,624. 00 Gross margin 686,976. 00 Less: Selling and administrative expense 522,000. 00 Operating Income 164,976. 00 Less: Interest Expense 38,400. 00 Income before federal and state income tax 126,576. 00 Less: Estimated income tax expense 58,000. 00 Net Income 68,576. 00 BROWNING MANUFACTURING COMPANY Projected 2010 Balance Sheet Assets Current Assets: Cash and marketable securities $443,640. 00 Accounts receivable (net of allowance for doubtful accounts) 201,360. 00 Inventories: Materials $124,520. 00 Work in process 210,448. 00 Finished goods 352,368. 00 Supplies 22,080. 00 709,416. 00 Prepaid taxes and insurance 91,920. 00 Total current assets 1,446,336. 00 Other Assets: Manufacturing plant at cost 2,822,400. 00 Less: Accumulated depreciation 1,047,600. 00 1,774,800. 00 Total Assets $3,221,136. 00 Liabilities and Shareholders' Equity Current liabilities: Accounts Payable $288,360. 00 Notes Payable 552,840. 00 Income Taxes payable 5,800. 00 Total current liabilities $847,000. 00 Shareholders' equity: Capital stock 1,512,000. 00 Retained earnings 862,136. 00 Total Liabilities and Shareholders' Equity $3,221,136. 00 Comparative Statement of Cost of Goods Sold, Projected 2010 vs. 2009 20092010% change Finished Goods Inventory, 1/1/10 218,820. 00 257,040. 00 17. 47% Work in process inventory, 1/1/10 137,760. 00 172,200. 00 25. 00% Materials used 663,120. 00 811,000. 00 22. 30% Direct manufacturing labor 419,040. 00 492,000. 00 17. 41% Indirect manufacturing labor 170,640. 00 198,000. 00 16. 03% Power, heat and light 116,760. 00 135,600. 00 16. 14% Depreciation of plant 126,600. 00 140,400. 00 10. 90% Social security taxes 42,120. 00 49,200. 00 16. 81% Taxes and insurance, factory 46,320. 00 52,800. 00 13. 99% Supplies 56,880. 00 61,200. 00 7. 9% Work in process inventory, 12/31/10 172,200. 00 210,448. 00 22. 21% Finished goods inventory, 12/31/10 257,040. 00 352,368. 00 37. 09% Comparative Income Statement, Projected 2010 vs. 2009 2009 2010 % change Sales 2,295,600. 00 2,562,000. 00 11. 60% Sales returns and allowances 17,640. 00 19,200. 00 8. 84% Sales discounts allowed 43,920. 00 49,200. 00 12. 02% Cost of Goods Sold 1,568,280. 00 1,806,624. 00 15. 20% Selling and administrative expense 437,160. 00 522,000. 00 19. 41% Interest Expense 34,080. 00 38,400. 00 12. 68% Estimated income tax expense 89,520. 00 58,000. 00 -35. 21% Net Income 105,000. 00 68,576. 0 -34. 69% Comparative Balance Sheet, Projected 2010 vs. 2009 2009 2010 % change Cash and marketable securities 118,440. 00 443,640. 00 274. 57% Accounts receivable 311,760. 00 201,360. 00 -35. 41% Materials 110,520. 00 124,520. 00 12. 67% Work in process 172,200. 00 210,448. 00 22. 21% Finished goods 257,040. 00 352,368. 00 37. 09% Supplies 17,280. 00 22,080. 00 27. 78% Prepaid taxes and insurance 66,720. 00 91,920. 00 37. 77% Manufacturing plant at cost 2,678,400. 00 2,822,400. 00 5. 38% Accumulated depreciation 907,200. 00 1,047,600. 00 15. 48% Accounts Payable 185,760. 00 288,360. 00 55. 23% Notes Payable 288,840. 0 552,840. 00 91. 40% Income Taxes payable 9,000. 00 5,800. 00 -35. 56% Capital stock 1,512,000. 00 1,512,0 00. 00 0. 00% Retained earnings 829,560. 00 862,136. 00 3. 93% The comparison shows that in 2010, it is projected that there will be a significant increase by 274. 57% in the company’s cash and marketable securities. It can also be noted that accounts receivables for 2010 is expected to go down by 35. 41%, meaning the company will have more and faster collections of receivables, thus, increase in cash can be expected. On the other hand, notes payable and accounts payable is projected to increase by 91. 40% and 55. 3% respectively, which indicates that the company will not be able to pay its financial obligations in due time. Their credit standing as a company will worsen, because the company’s expenses will be higher in 2010. They may have faster collections of receivables, however, payables and expenses increases, resulting to the inability of the company to become liquid. Aside from this, inventory turnover is expected to be low, meaning; the company will not be able to utilize its resources efficiently. It can also be attributed to the slight increase in sales which shows that the company is having a hard time disposing / using its resources. Due to these projections, net income is also expected to decrease in 2010. 3) The company will fail to achieve its notes payable repayment goal of a year-end cash balance of $150,000. 00 after paying off at least $350,000. 00 of the notes payable, because after repaying $350,000, year-end cash balance will decrease to $93,640, which is short of its $150,000 year-end cash balance. In order to achieve its minimum objective, the company should be able to increase its sales, and lessen the expenses as well as the payables. ) Management’s inventory turnover goal will not be achieved in 2010. Inventory turnover can be computed as: Cost of Goods Sold / Average Inventory 20091,568,280. 00/ [(218,820. 00+257,040. 00)/2] = 6. 59 20101,806,624. 00/ [(257,040. 00+352,368. 00)/2] = 5. 93 As shown in the above computation, inventory turnover in 2010 is lower than that of 2009. In the budget, inventory turnover goal is not indicated to be achieved. The company should analyze its market and d emand of the people in order to evaluate how many of the goods should be prepared and ordered by them. They should be aware of the average number of products that they should have and it will be determined based on the demand. They should also strategize by having effective marketing and selling techniques. 5) The budget shows that the company will have a poor credit trade standing due to its higher payables. This shows that the company is not able to pay its obligations in time, primarily because of its inability to monitor and control their expenses. Eventually, the company will have a hard time borrowing if there will have continuous past dues, thus, operations might soon be affected and eventually will not be sustained.

Case Study of Fab Sweets - 3203 Words

CASE STUDY OF: FAB SWEETS LIMITED Motivation by Fawad Iqbal MGT 3120 M-W 3:45pm-5:00pm FAB Sweets Limited Case Summary FAB Sweets Limited is a manufacturer of high quality sweets. This mid-sized family owned company is partially unionized, and a successful confectionery producer in Northern England. The case study takes place in a single and most problematic department of the factory hereby referred to as HB. This department produces and packs more than 40 lines of hard boiled candies using a batch production system. In total, 37 people work in HB. There are 25 male workers in the production division and 12 women in packing. The two divisions are separated by a physical barrier overseen by a charge hand and a supervisor†¦show more content†¦Todays most successful companies employ workers that feel empowered, appreciated and motivated. The job of the manager is to get things done through employees. To do this effectively, the manager must be able to motivate the employees. There is an old saying that you can take a horse to the river, but you cant make it drink; it will drink only if its thi rsty. Likewise with people, they will do what they want to do or otherwise motivated to do. Whether is to be a top producer in the firm or carry out a project successfully, they must be motivated or driven to do it, either by themselves (internal drive) or by an external stimulus (management). Are people born with self motivation, not necessarily? It is an essential skill than can and must be learnt. This is crucial for any business to survive and succeed. In spite of enormous research, basic as well as applied, the subject of motivation is not crystal clear to every manager. To understand motivation, one must understand human nature itself. As simple as it is, it can be very complicated. A clear understanding and appreciation of human nature is an essential tool to effectively motivate employees in the workplace as well as being an effective manager and leader. 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