Cival War :: essays research papers

Abraham Lincoln and the Beginnings of Reconstruction Since the start of the nineteenth century, the quickly developing white populace and the similarly expanding slave populace had been increasing the contention between sans slave Northern states and the slave-holding cotton belt South. Miserably isolated over the issue of servitude, thirty-one million American residents were in 1860 called upon to choose the sixteenth President of the United States of America. At the point when the abolitionist servitude Republican Abraham Lincoln was chosen on November 6, 1860, no kindred American could have even envisioned what incredible weight would lay upon the most noteworthy office in the years to come.[1] Lincoln’s political decision was a definitive trigger for eleven Southern states to pull back from the Union and start an edgy common war that went on for a long time. When it turned out to be clear the South couldn't win the war, the president was gone up against with the topic of Reconstruction, that is, to reestablish Federal power and build up faithful free state governments in the involved zones of the defiant South. In the early period of the war, Lincoln had supported a straightforward and quick rebuilding of all zones vanquished by Union armed forces. Notwithstanding, when Lincoln neglected to reestablish the states’ old devotions, he moved his arrangement towards a significantly more extreme proposition. By 1864, after the grisly battles of Gettysburg and Vicksburg have relinquished the lives of many thousands men, Lincoln settled that he would possibly permit slave states to return the Union in the event that they bolstered both the abolishment of subjugation and the foundation of dark testimonial. In the months following Lincoln’s political decision, the nation self-destructed, starting with South Carolina in December, 1860. Inside four months, the conditions of Mississippi, Florida, Alabama, Georgia, Louisiana, Texas, Arkansas, North Carolina, Virginia and Tennessee had all withdrawn and shaped the new Confederated State of America.[2] Was the withdrawal of these states legitimate? Much more, was their severance protected? While the secessionists believed themselves to be completely inside their sacred rights, Lincoln steadily accepted that â€Å"the

Formative, Summative and Confirmative Evaluation Assignment

Developmental, Summative and Confirmative Evaluation - Assignment Example While summative assessment centers around the result or the viability of the program. It is utilized to quantify viability of an exhibition intercession or assesses if the mediations during the procedure have come about into a viable result (Van Tiem et al., 2000, p. 157). Summative assessment as the name proposes sums up the outcome after the entire procedure was made by evaluating whether the article can be said to have caused the result; deciding the general effect of the causal factor past just the quick objective results; and, assessing the relative expenses related with the item (Trochim, 2006). Despite what might be expected, confirmative assessment, dissimilar to the initial two spotlights on deciding the sufficiency of fitness of the students. Confirmative Evaluation is applied to dissect long haul execution by gathering, looking at and deciphering information and data so as to decide the proceeding with skill of students or the proceeding with viability of instructional materials (Van Tiem et al., 2000, p.157-158). Look into The advantages of utilizing the developmental assessment incorporate empowering the educators to survey the understudies with what they have to do and changing so as to have a superior exercises and exercises. It likewise permits them to know whether their program is working, and they permit understudies to know their own advancement. Understudies are progressively roused in light of the fact that they figure out how to survey themselves (Boston, 2002). Summative evaluation’s benefits are the instructors can figure out where the student’s frail region is and they can give a superior arrangement. It likewise gauges the achievement of their preparation program and it makes the understudies gain certainty realizing that their advancement is acceptable (Boston, 2002). Confirmative evaluation’s advantage is that it breaks down long haul execution and it can gauge whether the students are able and whether the materials utilized are powerful. Developmental and summative assessment gives a quick arrangement while confirmative gives an answer after a timeframe. Educators are confronted with the test of building up their own appraisals and it’s frequently a test particularly for new instructors to comprehend the contrasts between the sorts of

Wegener and the Theory of Continental Drift Free Essays

Arranged for Dr. Heather Hauser Shorter University EASC 2060 The Natural World Submitted by Lillie Momon December 6, 2011 Running head: Wegener and the Theory of Continental Drift Alfred Wegener (1880-1930) was a German researcher in the fields of meteorology, stargazing, and geography. He was one of the primary researchers to conjecture about the mainland float or landmasses moving, which underpins the conviction that the Earth’s mainlands used to be a solitary land mass. We will compose a custom article test on Wegener and the Theory of Continental Drift or on the other hand any comparative theme just for you Request Now Wegener called this land mass, â€Å"Pangaea†, in light of the fact that the mainlands started to separate, and different parts floated away from each other. As indicated by Wegener, â€Å"the eastern shoreline of Africa and the western shoreline of South America fit together like a bit of jigsaw puzzle, and when you adjust the mainlands at their mainland retires, their fit is even better† [ (Wegener, 2007) ]. At the point when researcher and geologist started to voyager around the globe, it was considerably increasingly clear that Wegener’s hypothesis of mainland float could be conceivable, on the grounds that researcher had once believed that the landmasses had begun in their places, where they presently lie. Be that as it may, Wegener’s hypothesis started to change the manner in which individuals took a gander at the world. In light of the hypothesis of mainland float, Wegener started to accumulate proof from around the globe from landforms, fossils, and atmosphere and put it in a book titled â€Å"The Origin of Continents and Oceans,† which was distributed in 1915. Wegener’s hypothesis was dismissed on the grounds that he was unable to give proof on the power that moved the landmasses. Base upon the perusing of, Conceptual Integrated Science, Harry Hess and Robert Dietz, the two researchers concocted a speculation that connected, Wegener’s hypothesis of mainland float, to ocean bottom spreading. The ocean bottom is over and over changing; as new lithosphere frames in mid sea the more established lithosphere is pushed from the edge into a profound sea channel, which makes the landmasses shift† [ (Weil, 1997) ]. As per Dr. Heather Hauser, an educator at Shorter University, in the late nineteen fifties, geologists discovered new proof of mainland float, for example, two rocks co ordinating precisely. The two rocks were a similar age, and had the equivalent definite hereditary structure. These two landforms were found in 1958. The area of these stones, were western South America and south eastern Africa. This disclosure demonstrates that mainland float has really happened, on the grounds that it is about outlandish for two rocks of a similar kind to turn up on two separate landmasses [ (Hauser, 2011) ]. At that point in 1912, Wegener likewise found a tropical plant on the island of Spitsbergen. This island lies north of Norway in the Atlantic Ocean. Today Spitsbergen is canvassed in ice and has polar atmosphere. This is significant on the grounds that today no tropical plant can develop in Spitsbergen, since its temperature is excessively cold. Wegener demonstrated that, Spitsbergen was once nearer to the equator. He imagined this was the main conceivable answer for the abnormal disclosure. Simultaneously when Spitsbergen was warm and tropical, Africa’s temperature was freezing, yet today Africa is known for its hot and tropical atmosphere. A few geologists have inferred that the temperature was once freezing by finding rocks that are shrouded in profound scratches. These scratches were brought about by mainland ice sheets. Today, Africa’s climate is unreasonably mellow for an icy mass to frame. Wegener presumed that when Pangaea existed, it was nearer toward the South Pole. In light of science look into, when any mainland moves to either post, their temperature starts to drop. In light of, the entirety of the proof from the landforms, fossils and atmosphere, persuades that mainland float did happened [ (Wagner, 2008) ]. Researcher additionally found specific new water reptile fossils that have been found in Africa and South America. These two landmasses were isolated by the Atlantic Ocean, making it amazingly hard for a similar fossil to be found on to various mainland. Which makes Wegener’s hypothesis progressively conceivable? Researcher later found a fernlike plant, which had existed around 200 and fifty years back. Wegener utilized this plant to demonstrate his hypothesis of mainland float could have happened, in light of the fact that this plant was found in numerous areas [ (Wagner, 2008) ]. Likewise dependent on, the proof from the landforms, fossils and atmosphere, drives researcher and geologist the same to accept that mainland float, really occurred. We additionally have our perusing material from, Conceptual Integrated Science and a short narrative film on the earth covering that was appeared in our Science class, the Natural World, which ook put at Shorter University, regulated by, Dr. Heather Hauser, which infers that the plate tectonics are the primary powers behind the progressions that occur here on Earth. If we somehow managed to utilize a portion of the obvious of plate tectionic,using the limit between the Pacific Plate and the North American Plate to delineate only a couple of the intrigu ing highlights that are made along these limits. As indicated by the obvious looked into, the earth’s covering is certifiably not a strong mass. It is molded progressively like a jigsaw puzzle that is comprised of mainland plates that move around on the mantle. This development happens gradually and huge scope development must be estimated in a large number of years as indicated by Dr. Hauser [ (Hauser, 2011) ]. Wegener’s hypothesis is to a great extent dependent on a mix of two principle thoughts: Continental Drift and Sea flooring. Each bit of the riddle slides and granulates past, under, finished, or away from different pieces around it. The limit where the Pacific Plate and the North American Plate meet is called, a concurrent limit. This is the place one plate (The Pacific Plate) moves into and afterward underneath the other one (North America). This makes a ton of crushing, collapsing, pushing, and in any case vicious powers [ (Hewitt, 2007) ]. So in this manner, in view of the proof which have been give in reference to the landforms, fossils, atmosphere, ocean bottom spreading, and plate structural forces one to accept, that Alfred Wegener, hypothesis of the mainland float truly did happened and that mainland float will proceed for millions and millions or years, long after people are no more. Hauser, D. H. (2011, November 29). The Natural World. (L. Momon, Interviewer) Hewitt, P. G. (2007). Reasonable Integrated Science. San Francisco: Pearson. Wagner, I. 2008, Aug 11). The Great Continental Drift Mystery. Recovered November 28, 2011, from Yale Educational Curriculum: http://www. yale. edu/ynhti/educational program/units/1991/6/91. 06. 05. x. html Watson, J. (1999, Oct 11). Dynamic Contienents. Recovered November 26, 2011, from http://bars. usgs. gov/gip/dynamic/landmasses. html Wegener, A. (2007). Mainland Drift-An Idea Before Its Time. In P. G. hewitt, Conceptual Integrated Science (pp. 511-517). San Francisco: Pearson. Weil, A. (1997, Mar 6). The Rocky History of an Idea. Recovered November 26, 2011, from Plate Tectonics: http://www. ucmp. berkeley. edu/geography/techist. html Instructions to refer to Wegener and the Theory of Continental Drift, Papers

One-Year Global Business Masters Program for Recent Grads

document.createElement('audio'); https://media.blubrry.com/admissions_straight_talk/p/www.accepted.com/hubfs/IV_with_Cyndy_Huddleston.mp3Podcast: Play in new window | Download | EmbedSubscribe: Apple Podcasts | Android | Google Podcasts | Stitcher | TuneIn | SpotifyThree continents. Two master’s degrees. One amazing year. That’s the program we’re going to  explore today! [0:45] Meet Dean Cyndy Huddleston, Associate Dean, Graduate Admissions  Corporate Relations at the  McIntire School of Commerce at UVA. Dean Huddleston is an alumna of the College of William and  Mary where she earned her bachelor’s degree as well as a Master’s in Education with a focus on  Counseling and Higher Ed Administration. She worked in career services and other administrative  capacities at several top schools in the DC area before arriving at UVA in 1999. Currently Dean  Huddleston serves as the Associate Dean for Graduate Admissions and Corporate Relations. Welcome! What is the MS in Global Commerce? [1:26] It’s a new program launching in fall 2016. It is a deeply immersive one year global MS for recent business  grads. Students will study at three schools (on three continents!): McIntire, ESADE in Barcelona, and  Lingnan College (at Sun Yat-sen University) in Guangzhou, China. The student body will be international,  too – 50-60 students drawn from the Americas, Europe, Middle East and Asia. Students will earn two  master’s degrees: a degree in Global Commerce from McIntire, an MS in Global Strategic Management  from ESADE, and a certificate in International Management from Lingnan. How the program came into being  [4:00] McIntire has been integrating global concepts in other programs – for example, its MS in Commerce  includes a 1-month global immersion. This international orientation was attractive for recruiters – it’s  increasingly critical for employees to be able to work across cultures. They wanted to provide this deep  training by creating partnerships. For whom is the MS in Global Commerce?  [5:30] The program is targeted at students who have undergrad training in business/management. What will students learn?  [5:55] At McIntire: global strategy, cross cultural management and communication. At Lingan, finance and  operations. At ESADE, innovation, corporate social responsibility, and entrepreneurship. At each  university, there’s also a focus on â€Å"doing business in X† (China, EU, US). What are they looking for in applicants?  [8:55] Strong academics, leadership  skills. Also, students who will thrive in an international/cross cultural  environment: people who are resilient, adaptable, and open to working with people from different  backgrounds. They want applicants with under two years of work experience  [9:37] The application process  [9:50] All three schools are recruiting students. US students can apply through McIntire – students from  outside the US can apply to one of the other campuses if they prefer. The required application materials  are: test scores (GMAT/GRE, plus TOEFL/IELTS for non-native English speakers); academic transcripts;  essays; letters of rec. If invited, an interview is the next step. The adcom  members at McIntire are faculty; they review completed applications and make admissions  recommendations. Counterparts at ESADE and Lingan also meet and make recommendations. What does McIntire’s holistic admissions approach mean?  [12:10] They want to understand applicants’ story – not just the GPA. For example, they read transcripts to  understand the context behind the numbers – trends, courses, etc. And that prompts interview  questions that give applicants a chance to fill in the blanks. Ultimately, they want applicants to be  successful and gain from the program – so they’re looking for people who are a good fit. How has the first year process been?  [14:30] They’re about halfway through the application process, and already have a lot of inquiries from current  juniors who are interested in the program. Any opportunities for travel during the program?  [15:25] Yes! During the portion of the program in VA, there will be planned trips to DC. And in each location,  there are locational visits to companies. Students will be in Lingnan during Chinese New Year, and we  expect students will have the chance to visit with their Chinese classmates during the holiday. The posted 4th round deadline is April 15, with a rolling deadline after that. Will applications be  accepted after April 15?  [16:45] They’ll accept apps through May 15, and probably keep that as the final deadline going forward. The first deadline for next year is Sept 15. Will it be a similar application process?  [17:40] Yes. The essay questions may change slightly – the new application will be posted in mid-July to give  people a chance to prepare. How did they choose the partner schools?  [18:38] McIntire has a track record of innovation (modular courses, team teaching, etc). So they were looking  for a similar spirit of innovation in their partners – a commitment to excellence and  innovation/collaboration. Is there placement assistance?  [20:40] They’re working on ways to make sure students have easy access to counselors at all three schools. And  time will be built into the calendar for travel to career fairs and interviews. They’ll also have access to  the alumni networks. What types of careers will graduates pursue?  [22:50] Leadership development, consulting, finance. Some students already have job offers and are taking a  year before starting their jobs to do the course. Is there a language requirement? Or is language instruction part of the curriculum?  [23:55] The language of instruction is English. But most admitted students are fluent in another language. Advice to applicants  [25:15] Recruiters at McIntire are happy to talk to candidates and can provide advice and assistance – they’re a  great resource. Related Links: †¢Ã‚  M.S. in Global Commerce †¢Ã‚  Three Tips for Making Your M.S. in Commerce Application More Competitive Related shows: †¢Ã‚  The Wharton Lauder Institute Changes to Reflect the World †¢Ã‚  The Schwarzman Scholars Program: Leaders of the Future Unite †¢Ã‚  Financial Aid   Health Insurance for International Students   Ã¢â‚¬ ¢Making International Student Loans a Prime Investment Subscribe:

My Bondage And My Freedom By Frederick Douglass - 1885 Words

The autobiography My Bondage and My Freedom, by Frederick Douglass, illustrates the life and the journey of a born slave in Maryland, into liberation and the gradual understanding of slavery’s inconsistencies in general. He tell his story the public sphere, white non slaveholders, in hopes of helping them gain a better understanding of what slavery truly is from a first hand perspective. It starts off with a realization that he, his grandmother, and everyone around him belonged to someone named â€Å"old master† at a very young age. Growing up, he witnesses the violent lashings of his acquaintances, the horrific working conditions that was to be his future and the overall social status between him, an African man, and the white slave holders.†¦show more content†¦They only turned to the enslavement of Africans because it more desireable financially rather than the color of their skin. However, since the land was founded based on the natural rights of humans, th ey came up the the theory that Africans were biologically inferior; therefore, creating this false consciousness that it was a white man’s right to capture, enslave, control, and torture Africans since God created them different for a reason and they unable to live on their own. In the scene where Douglass narrates his early days of slavery, it is apparent that all the slave owner care for is their own profitable gain. For example, Douglass explains, â€Å"The man who now wields the lash is irresponsible. He may, if he pleases, cripple or kill, without fear of consequences; except in so far as it may concern profit or loss† (Douglass, p. 175). Profit is held on such a high pedestal that even the torture and murder of Africans is less of a concern than the loss of earnings. Since this concept of racial superiority originally came from the justification of profit, it has been stretched out for generations and eventually implemented in everyday life. Under the common sense that she lays out, slave owners consents to this theory that people of color are inferior and it was his natural born right to take their hard earned profits. It is also apparents that Douglass also consents toShow MoreRelatedMy Bondage And My Freedom By Frederick Douglass1846 Words   |  8 PagesFrederick Douglass was born in Talbot County, Maryland in 1817 as a slave due to his mother’s status. During his life he had faced many cruelties by his masters and failures escaping slavery. When he finally escaped slavery, he wrote an autobiography called My Bondage and My Freedom, which was published in 1855. This book impacted society by bringing realization on how slavery was inhumane, and needed to be abolished. Also, this book was so inspiring and successful, it had an abundant of reprintedRead MoreMy Bondage And My Freedom And Frederick Douglass Analysis1701 Words   |  7 Pageswithout compromising the authenticity of the plot. One can see this in The Narrative of the Life of Frederick Douglass, along with his, My Bondage and My Freedom. Both novels are accounts of Douglass’ troublesome journey from a slave to a freeman. These heroic accounts served as prominent and respected propaganda upon entering the abolitionist crusade. Despite the critic ism garnered during Douglass’ lifetime, the work was remarkably popular and inspiring. However, through analyzing both documentsRead MoreFrederick Douglass, An American Slave1114 Words   |  5 Pages Frederick Douglass is well known for many of his literary achievements. He is best known, now, as a writer. As a writer, Frederick Douglass shined. As a speaker, he was the best. There was no abolitionist, black or white, that was more for his speaking skills. (McFeely, 206) So impressive were Frederick Douglass’s oratorical and intellectual abilities that opponents refused to believe that he had been a slave and alleged that he was a impostor brought up on the public byRead MoreEssay Frederick Douglass and Slavery1448 Words   |  6 PagesFrederick Douglass and Slavery Frederick Douglass the most successful abolitionist who changed America’s views of slavery through his writings and actions. Frederick Douglass had many achievements throughout his life. His Life as a slave had a great impact on his writings. His great oratory skills left the largest impact on Civil War time period literature. All in all he was the best black speaker and writer ever. Douglass was born a slave in 1817, in Maryland. He educatedRead MoreFrederick Douglass And Slavery.1438 Words   |  6 PagesFrederick Douglass and Slavery Frederick Douglass the most successful abolitionist who changed America’s views of slavery through his writings and actions. Frederick Douglass had many achievements throughout his life. His Life as a slave had a great impact on his writings. His great oratory skills left the largest impact on Civil War time period literature. All in all he was the best black speaker and writer ever. Douglass was born a slave in 1817, in Maryland. He educatedRead MoreMy Bondage And My Freedom1393 Words   |  6 PagesIn 1855, My Bondage and My Freedom, was published by Fredrick Douglass. Douglass was a slave, but he was much more than just someone’s property. He was born in Talbot County, Maryland in 1818. Slavery during this time was in full effect. Families were being separated and ripped apart from one another, and sold to masters. My Bondage and My Freedom was an autobiography written by Douglass after he was free from slavery. This book is more than just a summary of a historian’s explanation of slavery;Read More Frederick Douglass Essay1140 Words   |  5 Pages In his autobiography Frederick Douglass details the daily horrors slaves faced. In Narrative of The Life of Frederick Douglass An American Slave he depicts the plight of slavery with such eloquence that only one having suffered through it could do. Douglass writes on many key topics in slave life such as separation of families, punishment, and the truth that would lead him to freedom, and how these things work to keep slavery intact. In the words of Frederick Douglass, â€Å"My mother and I were separatedRead MoreTranscendentalism In Emersons The Narrative Of The Life Of Frederick Douglass1735 Words   |  7 Pagesalacrity; after all, vague ideals seem easy enough to adopt when merely on paper. We experience difficulties, however, when forced to translate these beliefs into actions. In Frederick Douglass’s 1845 The Narrative of the Life of Frederick Douglass, an American Slave, the self-agency Douglass utilizes to escape the bondage of slavery seems similar to the actualization that comes through trusting one’s own interior instincts Ralph Waldo Emerson urges readers to cultivate in his 1841 essay on â€Å"Self-Reliance†;Read MoreSlaves Narratives: Frederick Douglass, Olaudah Equiano Essay1477 Words   |  6 PagesSojourner Truth, Frederick Douglass, and Olaudah Equiano all have extremely interesting slave narratives. During their lives, they faced plenty of racist discrimination and trou bling moments. They were all forced into slavery at an awfully young age and they all had to fight for their freedom. In 1797, Truth was born into slavery in New York with the name of Isabella Van Wagener. She was a slave for most of her life and eventually got emancipated. Truth was an immense women’s suffrage activist. SheRead MoreNarrative Of The Life Of Frederick Douglass, An American Slave1552 Words   |  7 PagesNarrative of the Life of Frederick Douglass, an American Slave, Written by Himself Theme: False versus True Christianity In this theme, Fredrick Douglass contrasts the both forms of Christianity to show the underlying hypocrisy in slavery. The results show that slavery is not religious as it exposes the evils in human bondage. These ideals however can be distorted so as to fit in the society. Two forms of Christianity are presented in â€Å"The Narrative of the Life of Fredrick Douglass and each of them describes

Public Image And Customer Management Strategies - 1365 Words

Companies of all types and sizes depend on their customer base for revenues and continuously work toward earning the largest market share percentage attainable. The foundations of businesses are its customers, and unless that company is a monopoly, competition between businesses will drive customers and revenues to one business or another. Unless it is properly managed, maintaining customer relationships can be expensive. While some companies invest heavily in their public image and customer management strategies, other companies succeed despite poor customer relationships. The wishes of the customers are also continuously evolving with new generations and social environments. Moving on from the â€Å"boomers†, to the â€Å"gen x†, and now the†¦show more content†¦In his Ted talk â€Å"Millennials: Who They are Why We Hate Them†, Scott Hess discusses a number of companies, including Abercrombie and Fitch as a company that endorsed the typically â€Å" cliquish† and judgmental characteristics associated with the â€Å"gen x†. That is not surprising considering that the company restructured in 1979 as a modern sportswear outlet (Lepore, 2011). Meanwhile, American Eagle is seen as marketing â€Å"for everyone†, looking to attract the inclusive and tolerant characteristics of the Millennials (Hess, 2011). Perhaps even more importantly is the increasing demand for value for the customer in a meaningful way. In its customer priority list, in addition to personal customer values, Inc includes â€Å"value that’s superior to other options† (James, 2013). Another way of looking at this particular value is in terms of global influence and impact, as well as connectedness; people want to have a positive influence on the world. As Hess remarks, one of Starbucks’ campaigns was to invest in their coffee farmers and suppliers (Hess, 2011). The impact on the consumer is the feeling that purchasing coffee a t Starbucks is beneficial to other communities. Similarly, the so-called â€Å"fast-casual† bakery style restaurant Pret a Manger is known not only for its fresh sandwiches and soups but also for its initiative to donate any leftover edibles to charity on a

Management Accounting Financial Capacity

Question: Discuss about the Management Accountingfor Financial Capacity. Answer: Analysis of Mrs. Luckys Opinion for Receipt of Bill for the Three Sets of Wedding Invitations In the given case, Mrs. Lucky ordered three sets of wedding invitations to her friend Reynolds who assured to provide the product at lower price that is at cost plus 25% instead of cost plus 50%. Consequently, Reynold instructed the concerned person to allocate the overhead cost at lower rate as per the agreement but the actual bill contained lower overhead cost for job 115 whereas higher overhead cost for other two jobs 116 and 117. When Mrs. Lucky receives the bill for the set of wedding invitations, she might feel bemused as the overhead cost of one job 115 is lower while the cost for other two jobs is higher. Since, Reynolds is her friend and assured for allocating lower price, she might feel there must be some mistake or reason for higher charges. Mrs. Lucky might feel the requirement to consult and enquire about the higher charges allocated to job 116 and job 117. It has been observed that the value of overhead for other two jobs has been higher by around $200 while the actual amount of overhead cost reflected $20,000 each month. Explanation on how the Overhead Costs have Been Assigned to Each job Overhead costs are allocated according to the specific department or based on the specific cost centeras well as based on specific cost units. Allocation of overhead costs is done based on the business activities to particular department that is charged on the output units. In order to ascertain appropriate product cost, it is essential to assign costs to each product fairly, which is considered by using different methods (Chikoto Neely, 2014). In case the organization is involved in the business activities with different jobs, it can use activity- based costing in which the overhead costs is allocated on the basis of separate factor for each product or service line. Organizations that are involved in the producing or manufacturing of different products, required to use activity- based costing method to allocate the overhead costs. In the present case, Reynolds conducted services of wedding invitation cards for her friend Mrs. Lucky under three different jobs. It was noted that the allocation of overhead costs in the bill has been different for three jobs whereas the actual overhead cost found to be $20,000 each month. The overhead cost for one job 115 has been $200 whereas the cost for other two jobs were $400 each, higher as compared to the cost as per agreement made with Mrs. Lucky. Further, it has been noticed that the service used 500 labor hours in May and 250 hours each in June and July, that affected that allocation of overhead costs. Accordingly, it can be said that the overhead costs has been allocated based on the labor hours used in different months and in different jobs. Recommendation on Assigning Overhead Costs to jobs in a Better Way As the services provided by Reynolds incorporated average activity for 500 hours per month while the approximate overhead costs amounted to $240,000 each year it can be said that allocation can be considered as per job costing (Plebankiewicz Le?niak, 2013). Method of job costing involves allocation of costs for the products or services that are prepared on custom basis. Under this method, overhead cost is allocated based on the cost allocated in the previous months. Accordingly, in the present case, it has been noted that the services provided by Reynolds used 500 hours per month with a total costs of $240,000. Therefore, overhead cost each month would be $480 ($240000/ 500 hours) for three jobs that is $160 for each of the jobs which is lower than the assigned job as per the accountant of Reynolds. Moreover, it can be said that the amount of overhead costs as per job costing method involves allocation of cost based on the direct labor hours and cost allocated in the previous months . On the contrary, activity based costing method uses allocation of cost only on the basis of machine hours or labor hours used in different jobs or activities in a particular cost centre (Gneezy, Keenan Gneezy, 2014). Considering the calculation of overhead cost as per job costing method, the amount allocated to job 116 and job 117 represented higher cost than that of the cost allocated in job 115. Additionally, the overall cost as per activity- based costing is also higher than the cost determined as per job costing method. According to job costing method, the total cost of three jobs for one month was $480 where as the total cost of one month for all the three jobs has been $600. Therefore, it can be said that the overall cost as well as specific cost to each of the job reflected lower balance under the method of job costing hence it is the best. Reference List and Bibliography Chikoto, G. L., Neely, D. G. (2014). Building nonprofit financial capacity: The impact of revenue concentration and overhead costs.Nonprofit and Voluntary Sector Quarterly,43(3), 570-588. Gneezy, U., Keenan, E. A., Gneezy, A. (2014). Avoiding overhead aversion in charity.Science,346(6209), 632-635. Kesavan, S., Staats, B. R., Gilland, W. (2014). Volume flexibility in services: The costs and benefits of flexible labor resources.Management Science,60(8), 1884-1906. Kocakulah, M. C., Kelley, A. G., Mitchell, K. M., Ruggieri, M. P. (2016). Absenteeism problems and costs: causes, effects and cures.The International Business Economics Research Journal (Online),15(3), 89. ker, F., Ad?gzel, H. (2016). Time?driven activity?based costing: An implementation in a manufacturing company.Journal of Corporate Accounting Finance,27(3), 39-56. Plebankiewicz, E., Le?niak, A. (2013). Overhead costs and profit calculation by Polish contractors.Technological and Economic Development of Economy,19(1), 141-161. Stouthuysen, K., Schierhout, K., Roodhooft, F., Reusen, E. (2014). Time-driven activity-based costing for public services.Public Money Management,34(4), 289-296. Weygandt, J. J., Kimmel, P. D., Kieso, D. E. (2015).Financial Managerial Accounting. John Wiley Sons.