Calculator Strategies for the AP Calculus Exam

Your graphing calculator in an invaluable resource on your AP Calculus exam, and can be a lifesaver if you know how to use it well. It will allow you to solve questions quickly, find roots of equations, easily determine derivatives, find the minimization of functions, determine definite integrals, examine the shape of curves, and easily find the intersection of equations. It is not allowed on every section, but is required on a little under half the exam. Knowing good calculator strategies can help you immensely on the exam. Which calculator should I get? There are many calculators currently available. You can find older (see TI-83 and TI-84s) versions that have been around for almost 20 years as well as newer versions that have touch screens and can perform much more complex tasks. There are pros and cons to each. The simplicity of the older ones makes them easier to learn with, leading to less wasted time jogging through menus and options. The newer ones can solve fancy integrals and differential equations. One of the key strategies is to choose one version early in the year, and use the same calculator for the entire year. By the time you get to the AP Exam, the last thing you want to be worried about is figuring out the details of your calculator. You want to know the machine inside and out, and make sure that every key stroke is second nature. These calculators can do amazing things, but you do not want to be searching through menus to figure out how to take an inverse of a trigonometric function, or to figure out how to take logarithms, or find the minimum on a graph. Every part of the calculator that you might use on the AP exam should be very familiar by the time you get there. Calculator strategies for the AP Calculus Exam Besides the basic functions that these calculators share with scientific calculators, you should practice working with the graphing functions. Choosing an appropriate window size When graphing a function, you need to have an idea of what the function should look like. For instance, let us take a basic example. Imagine the equation ? = (x – 10)2 − 20. You should have an idea that this is a parabola with a vertex of (10, -20), and two roots. However, if you quickly graph this in a standard window on your calculator, you would see something that might be quickly confused with a linear function. Depending on what you’re trying to do, this could lead to mistakes or missing solutions. Know how to resize your window both manually and using the automatic window sizing functions on your calculator. Roots and Intersections You should be able to determine the number of roots and the number of real roots a function should have, and where these roots exist. Firstly, the degree of a polynomial tells us the number of roots. Let us take y =x3-3x-3. This is a 3rd-degree polynomial, or a function with 3 roots. However, knowing nothing else about this function, we do not know how many real roots it has. Imaginary roots always come in pairs, so this function might have 3 real roots, and 0 imaginary roots, or 1 real root, and 2 imaginary roots, but it cannot have 3 imaginary roots. The graph should be able to tell us more: Notice the graph has a local maximum below the y-axis. Since the slope of the curve changes direction twice without crossing the x-axis, we know complex roots exist. Here we have the function y = x3-3x-1. We can see the function cross the x-axis 3 times, and therefore we know we have 3 real roots. Different calculators have different ways of finding these roots. Make sure you are able to use your calculator to find the roots of a function. Minimums and Maximums You should be able to calculate the minimums and maximums of graphed functions. Different calculators do this in different ways. As well, the shape of the graph should tell you if the point you found is a local or absolute minimum or maximum. If we look at the example above, y = x3-3x-1, we can see that both x=-1 and x=1 produce a local maximum and a local minimum. Although since the graph goes to negative infinity on the left, and positive infinity on the right, we know that these are not absolute minimums and maximums (an odd degree polynomial ALWAYS has a range of negative infinity to positive infinity). Solving Multiple Equations Sometimes it is necessary to solve for the solution set of multiple equations. There are many ways of doing this on graphing calculators (some modern calculators have programs built in for this), but often the easiest way is to graph the two (or more) equations and find the intersection. Note, this only works for 2 variable equations. Let us find the solution to: Graphing the two equations gives us We see that there are two intersection points. Your calculator will be able to easily find what these two points are, giving us the solution set to our system of equations. Graphing calculators are invaluable tools. Different models have a wide variety of abilities. You can easily do well on the AP exam with the simplest of graphing calculators, but the important thing to remember is that you need to know what your calculator is able to do, and how to do it before you get to the AP exam. The exam itself is not the time to be searching through menus on your calculator or wondering if it will be able to solve an equation. By the time the exam comes around, everything you plan on using your calculator for should be second nature.

Ballpoint Pen - Free Essay Example

Sample details Pages: 4 Words: 1346 Downloads: 1 Date added: 2017/09/23 Category Advertising Essay Type Argumentative essay Level High school Topics: Student Essay Did you like this example? Every writer has it. Every student needs it. Every teacher brings it along with him, also every secretary, and most especially every journalist. Don’t waste time! Our writers will create an original "Ballpoint Pen" essay for you Create order What is it? A ballpoint pen, or commonly known as ball pen. Pen, from the Latin word pinna which means feather, is a long, thin, rounded device used to apply ink to a surface usually paper for the purpose of writing or drawing. There are several different types of pen, including ballpoint, roller ball, fountain, and felt-tip. A ballpoint pen dispenses viscous oil-based ink by rolling a small hard sphere, usually 0. –1. 2 mm and made of brass, steel or tungsten carbide. The ink dries almost immediately on contact with paper. This type of pen is generally inexpensive and reliable. (Wikipedia) Ballpoint pen has a long history. It passed on many developmental stages before it became as a worldwide tool for writing. The story begins on 1888 when John Loud, an American leather tanner, patented a roller-ball-tip marking pen. Loud’s invention featured a reservoir of ink and a roller ball that applied the thick ink to leather hides. However, it was never produced for the ink was the major problem if the ink was thin the pens leaked, and if it was too thick, they clogged. Depending on the temperature, the pen would sometimes do both. After almost fifty years, an improved version of Loud’s patent was invented in Hungary in 1935 by Ladislao Biro and his brother, Georg. Ladislao Biro, who studied medicine, art, and hypnotism, was editing a small newspaper-where he was frustrated by the amount of time he wasted filling fountain pens and cleaning up ink smudges. Besides that, the sharp tip of his fountain pen often scratched the newsprint (paper). Determined to develop a better pen, Ladislao and Georg, who was a chemist, set about making models of new designs and formulating better inks to use in them. One summer day, the Biro brothers met Augustine Justo, the president of Argentina. After the brothers showed him their model of a ballpoint pen, President Justo urged them to set up a factory in Argentina. A few years later the Biro brothers fled to Argentina and found several investors willing to finance their invention, and in 1943 they had set up a manufacturing plant. The Biro brothers devised a new design, which relied on capillary action rather than gravity to feed the ink. The rough ball at the end of the pen acted like a metal sponge, and with this improvement ink could flow more smoothly to the ball, and the pen could be held at a slant rather than straight up. One year later, the Biros were selling their new, improved ballpoint pen throughout Argentina. But it still was not a smashing success, and the men ran out of money. In an attempt to corner the market, the Eberhard Faber Company paid the Biro brothers $500,000 for the rights to manufacture their ballpoint pen in the United States. Eberhard Faber later sold its rights to the Eversharp Company, but neither was quick about putting a ballpoint pen on the market. There were still too many defects in the Biro design. Once again, it looked as if the ballpoint pen would be a complete failure. For the pen to regain the public’s favor and trust, somebody would have to invent one that was smooth writing, quick drying, nonskipping, nonfading, and most important didn’t leak. Two men, each had his own pen company, delivered these results. The first was Patrick J. Frawley Jr. Frawley met Fran Seech, an unemployed Los Angeles chemist who had lost his job when the ballpoint pen company he was working for had gone out of business. Frawley was so impressed with his work that he bought Seech’s new ink formula in 1949 and started the Frawley Pen Company. Within one year, Frawley was in the ballpoint pen business with yet another improved model-the first pen with a retractable ballpoint tip and the first with no-smear ink. As more and more retailers accepted the pen, which Frawley named the Papermate, sales began to skyrocket. Within a few years, the Papermate pen was selling in the hundreds of millions. The other man to bring the ballpoint pen successfully back to life was Marcel Bich, a French manufacturer of penholders and pen cases. He went to the Biro brothers and arranged to pay them a royalty on their patent. Then for two years Marcel Bich studied the detailed construction of every ballpoint pen on the market, often working with a microscope. By 1952 Bich was ready to introduce his new wonder: a clear-barreled, smooth-writing, non-leaky, inexpensive ballpoint pen he called the Ballpoint Bic. The ball point pen had finally become a practical writing instrument. The public accepted it without complaint, and today it is as standard a writing implement as the pencil. (The Great Idea Finder) â€Å"Cops and soldiers wield guns, journalists wield words, and it’s a tossup which one is mightier, the pen or the sword, when reckoned not just in terms of how they cut to the quick but in terms of how quick they take to a cut. â€Å" Conrado de Quiros Ballpoint pen plays a significant role in the society as the universal tool for writing. First, ball pen serves as the basic need of every student. With it, he can take note of the important things that his teacher discussed about. He can also use it when he takes quizzes and examinations. It is the most important thing that a student should have for writing is always done in school. Thus, a student should always remember the Filipino saying, â€Å"Huwag pumunta sa giyera kung wala kang dalang bala. † Next, ball pen are really u seful for everyone. A teacher uses it to write his lesson plans and check his students’ papers including home works, quizzes and projects. A secretary uses it to jot down important information that his boss would like to keep in mind. A doctor uses it to make a prescription for his patient while a cashier uses it to sign receipts of any transactions. A police uses it to record facts in a blotter. An artist uses it to draw while an engineer uses it to write formulas and solve problems. A pen friend uses it to write a letter for his pen pal. A journalist uses it to bare witness and to uncover truth as he writes his piece. Furthermore, ball pen can also be useful in any other ways. It can serve as a stick to hold and organize a woman’s hair. One can use it to vandal on a chair or draw different characters on any paper bill. If something is itching on an individual’s back, he can use it to scratch it without even experiencing difficultness to reach for it. If alarm by a stalker, one can use it as a tool for self defense. Its cap can also be used to clean the dirt under one’s nail. Nowadays, people also organize contest for the most number of a ball pen spin. â€Å"The pen is the tongue of the mind. † – Miguel de Cervantes Ball pen is very helpful to an individual. It is an instrument used to write ideas and emotions which can never be expressed orally. It is the dialect of one’s thoughts and imagination. It is a tool in expressing oneself through writing. Ball pen is the most common device which everyone is likely to have. It is cheap and convenient. It is handy and can be found anywhere as long as it is needed. It comes in different colors: black, blue, red, green, pink, violet and any other else. It also comes in different sizes and different brands. It passed through different developmental stages. It serves a significant role in the society and it has been helpful to each individual, but ball pen as it is, it is not made with an eraser. Its blot can never be removed and will always be remembered. As a ballpoint pen, it will always leave a mark.

Thomas Aquinas And The Natural Law - 895 Words

Thomas Aquinas, answers the question what is human law? In his â€Å"Summa Theologica† Aquinas explains that â€Å"It would seem that there is not a human law. For the natural law is a participation of the eternal law.† Now through the eternal law all things are most orderly, as Augustine states (De Lib. Arb. i, 6). â€Å"Therefore, the natural law suffices for the ordering of all human affairs. Consequently, there is no need for a human law.† Aquinas explains that â€Å"Natural Law is a theory that says that there is an existence of a law that is set by nature and applies everywhere because it is ingrained within our being and can be discovered through the human ability to reason† Aquinas believes that human law is derived from human reasoning. He also argues that since natural law is already engrafted in all of us there is no need for human law. â€Å"Further, a law bears the character of a measure, as stated above (Question 90, Article 1). But hum an reason is not a measure of things, but vice versa, as stated in Metaph. x, text. 5. Therefore, no law can emanate from human reason. Objection 3.† â€Å"Further, a measure should be most certain, as stated in Metaph. x, text. 3. But the dictates of human reason in matters of conduct are uncertain, according to Wisdom 9:14:† The thoughts of mortal men are fearful, and our counsels uncertain. â€Å"Therefore, no law can emanate from human reason. On the contrary, Augustine (De Lib. Arb. i, 6) distinguishes two kinds of law, the one eternal, the otherShow MoreRelatedEssay The Natural Law by Thomas Aquinas1670 Words   |  7 Pagessense guides people, culture, and even whole countries to act in certain ways. Thomas Aquinas called this innate sense the natural law. The natural law is established by God in order to make men more virtuous. When examined closely it is found that the natural law contains the precept of all law and, is at odds with certain laws that exis t today, specifically abortion. The â€Å"natural law is appointed by reason† (Aquinas IV, 94, 1) and given to everyone. This is very contrary to popular belief thatRead MoreThomas Aquinas, Natural Law And Legal Positivism710 Words   |  3 PagesMorals and Laws. It is important to distinguish these differences by the assertion and denial of them. In the book The Concept of Law there are two types of relations, Natural law and Legal Positivism. Natural Law is defined as â€Å"certain principles of human conduct, awaiting discovery by human reason, which man-made laws must conform to if they are to be valid (Hart 2012 p.185-186).† Legal Positivism is defined as â€Å"the simple contention that it is in no sense a necessary truth that laws reproduce orRead MoreSt. Thomas Aquinas Of The Personalist / Natural Law Ethics888 Words   |  4 Pagesmost is St. Thomas Aquinas of the personalist /natural law ethics. St. Thomas Aquinas natural laws theory developed from a non-Christian that was Aristotle. Despite many of many Catholic theologian did not agree with St. Thomas Aquinas due to his agreement with Aristotle, but St. Aquinas would become one of the most influential theologian in Christianity history. His theory on natural law started to first defining law in general. For example, the key aspect of his definition is that, â€Å"law is somethingRead MoreSt. Thomas Aquinas: the Human Law and Natural Law Debate1523 Words   |  7 PagesThe Human Law and Natural Law Debate Heather Saunders 250583261 Thomistic Philosophy 2214 Dr. Fox March 21, 2012 The Human Law and Natural Law Debate Are we naturally moral creatures? Do we always act towards the common good of others? I am positive that we do not, and in fact, as much as society wants to, we go against our morals and lead with our ‘feelings’. These feelings may feel right, but it doesn’t mean they will lead you in the right path to fulfil your ultimate end, true happiness. HitlerRead MoreTopic sentence. Thomas Hobbes interpretation of natural law is not only radically different, but1300 Words   |  6 Pagessentence. Thomas Hobbes interpretation of natural law is not only radically different, but inconsistent with the traditional view. This can be seen through the similarities and differences found when comparing Thomas Hobbes theory, and Thomas Aquinas’ theory in regards to their view of man’s ultimate goal, their definition of natural law in regards to its relationship with human rationality, and lastly how they view the meaning and relationship of divine providence and rel igion in natural law. The followingRead MoreThe Natural Law Is Not The Sharing From Within Of The Eternal Law1120 Words   |  5 PagesAquinas defines â€Å"Natural Law† as the sharing from within of the Eternal Law. â€Å"The natural law† is just the rational person’s involvement in the eternal law. This involvement is available to all persons independently of any belief on their part in God. The natural law is observed whenever people both engage in correct practical reasoning about what is good and best for them in any given situation and when they act in accordance with that natural inclination. The natural law, according to AquinasRead MoreThe Theology Of Thomas Aquinas1157 Words   |  5 Pages Thomas Aquinas was a one of the few philosophers to interpret the theology as a whole distinguishing the difference between theology and philosophy by explaining Law in general in a detailed account and focusing on kinds of law which he classified as Eternal, Human, Divine and Natural law. Aquinas suggests in order for law to be understood some reasoning has to be provided which is why as a philosopher what he explained could not provoke Christian beliefs, but establish a relationship between theoryRead MoreA Brief Note On Medieval And Modern Ethics971 Words   |  4 Pagesraised is asking how would Thomas Aquinas, Martin Luther King, Jr., David Hume, and Nel Noddings handle the situation of turning children away. In the light of the question being so complex I plan on explaining first Thomas Aquinas and where he stood on the matter Thomas Aquinas believed natural laws were based off reason and not of moral standing First, properly and essentially, and thus natural law is not a habit. For it has been stated above that the natural law is something appointed by reasonRead MoreThe Natural Law Theory Essay examples1037 Words   |  5 Pagesby the natural law theory is the only true and moral way to live life; especially a life lived in God’s image. God’s presence is a guiding factor to obtaining a moral and virtuous life, which can only be obtained by following the natural law theory. God created a set of laws as a supreme guide for humans to live life, like any law these laws were created to ensure wellbeing for everyone. The laws he created are the civil law, the natural law and the divine law God created them from a law much superiorRead MoreMedieval And Modern Ethics1745 Words   |  7 Pagesmen who based their choices on sound mind and considered all things ethical made moral apparent. The ques tion that is being raised is asking how would Thomas Aquinas, Martin Luther King, Jr., David Hume, and Nel Noddings handle the situation of turning children away. In the light of the question being so complex I plan on explaining first Thomas Aquinas and where he stood on the matter of morality, then I will follow that by breaking down essentially what Dr.King meant when he explained his duty to

William Shakespeares Othello - 2192 Words

Othello is commonly referred to as just Othello but the full name of the play is The Tragedy of Othello, the Moor of Venice. The tragedy of Othello is concise with Shakespeare’s other more popular works. Upon dissecting the play the most recognizable themes are the play’s complex and prevalent ambivalences of love and hate, jealousy, and perniciousness. Title and playwright â€Å"The Tragedy of Othello, the Moor of Venice is believed to have been based primarily on the Italian short story Un Capitano Moro (A Moorish Captain) by Cinthio, a disciple of Boccaccio, first published in 1565. The plot from Cinthios story is thought to have provided the backbone for Shakespeares plot, although Shakespeare introduces some minor new characters (such as Brabantio and Roderigo) and other alterations for instance, in Cinthios version, Iagos motive for revenge against Othello is that he formerly loved and was rejected by Desdemona. There are also similarities between Othello, A Moorish Captain, and a story by the name of The Three Apples narrated by Scheherezade in the Thousand and One Nights. â€Å" (wikipedia.org) (try using other site with purple background) Main characters/supporting characters Shakespeare centers the play around four main characters Othello (the Moor, protagonist, and general in the Venetian military, Desdemona (Brabantios daughter and Othellos wife), Michael Cassio (Othello’s lieutenant), Iago (Antagonist, Othellos ensign, and Emilias husband), andShow MoreRelatedWilliam Shakespeares Othello997 Words   |  4 Pagesa person chooses to act around a certain group of people can be out of courteousness or his or her bad nature. William Shakespeare does not only shed light towards this topic but allows his audience to distinguish appearance versus reality. Shakespeares Othello and sonnets 93 and 138 demonstrate being who you are in reality triumphs over appearance and what you seem to be. In Othello, Shakespeare illustrates the importance reality takes place in identifying a persons true character as early asRead More William Shakespeares Othello1440 Words   |  6 PagesWilliam Shakespeares Othello A significant moment in Othello demonstrates the theme of binaries questioned in many of Shakespeares works. Addressing the Duke and senators, Othello says: Let her have your voice. Vouch with me heaven, I therefore beg it not To please the palate of my appetite, Nor to comply with heat--the young affects In me defunct--and proper satisfaction, But to be free and bounteous to her mind; And heaven defend your good souls that you think I will your seriousRead MoreWilliam Shakespeares Othello1173 Words   |  5 Pages Othello is set in a world and focuses on the passions and personalities of its major figures. (Thomas). Othello is a tragedy by William Shakespeare. The work revolves around four central characters: Othello, Othellos wife Desdemona, his lieutenant Cassio and advisor Iago. The play appeared in seven editors between 1622 and 1705. The themes of the story are racism, love, jealousy, and betrayal. Othello is a black soldier who is accused of stealing his wife Desdemona. Although Desdemonas fatherRead MoreEssay on William Shakespeares Othello574 Words   |  3 PagesWilliam Shakespeares Othello The play Othello was said to have been written in 1603/4, but no one really knows. It was first performed in front of king James I. It was very original because it had a black tragic hero and at that time it was very rare too see a black character let alone a main one. The key themes are the same in most of Shakespeares plays (love, jealousy, appearance and reality, dark and light. The main theme is Othellos jealousy, which results inRead More William Shakespeares Othello Essay2198 Words   |  9 PagesWilliam Shakespeares Othello Every artist needs a subject to draw inspiration from—an idea to develop into a masterpiece. Leonardo da Vinci had Madame Lisa to portray in paint. The Beach Boys had Rhonda to render in rhyme. And William Shakespeare had one of one hundred stories written by Giraldi Cinthio to help him create his masterpiece, Othello. Each artist creates his own interpretation from his source. Shakespeare transformed the core of Cinthio’s story into a tragedy. A tragedy isRead More Othello as the Greater Evil in William Shakespeare’s Othello1842 Words   |  8 PagesOthello as the Greater Evil in William Shakespeare’s Othello What makes one person to be considered evil, while another is considered righteous? The character Iago, in William Shakespeare’s Othello, could be considered evil because of his plot against Cassio and Othello. Othello, could be considered righteous, because he believes his wife has been unfaithful. The line between these two labels, evil or righteous, is thin. Ultimately, actions speak louder than words. Iago is evil in his actionsRead MoreWilliam Shakespeares Othello629 Words   |  3 Pagescharacteristics of human beings is the necessity to survive. In Shakespeare’s play, Othello survival is taken to the extreme by the character, Iago. Iago’s selfishness is what ultimately drives him to manipulate the people around him. Initially Iago manipulates a character by the name of Roderigo. Roderigo is a Venetian gentleman that is in love with the wife of Othello, Desdemona and will do whatever it takes to win her over from Othello. Roderigo who is oblivious to the idea and fact that Iago isRead MoreWilliam Shakespeares Othello827 Words   |  3 Pagestragedies. One of the tragedies was the play Othello. The two characters that stuck out the most were Othello, the moor, and his beautiful wife Desdemona. The couple had certain mishaps but most readers did not expect a melodramatic plot twist. Othello had many downfalls, including insecurity. In the play Othello, the lack of communication between Desdemona and Othello was the cause for their deaths. Iago had major hatred toward Othello because Othello did not employ him as his lieutenant. Iago knewRead More Racism in William Shakespeares Othello Essay1059 Words   |  5 PagesRacism in William Shakespeares Othello The play, Othello, is certainly, in part, the tragedy of racism. Examples of racism are common throughout the dialog. This racism is directed toward Othello, a brave soldier from Africa and currently supreme commander of the Venetian army. Nearly every character uses a racial slur to insult Othello at one point in the play. Even Emilia sinks to the level of insulting Othello based on the color of his skin. The character that most commonly makes racistRead More Iago in William Shakespeares Othello Essay1229 Words   |  5 PagesIago in William Shakespeares Othello William Shakespeare, born: 1564 died: 1616, is considered one of the greatest writers who has ever lived. He had a unique way of putting things into words. All of his plays, sonnets, and poems have gotten great recognition. But when Shakespeare wrote Othello he created one of the most controversial villains of all times; Iago. He is best described as disturbing, ruthless, and amoral. No other character can even come close to his evil (Iago: The 1). Iago

Human Resource Management ( Hrm ) - 2412 Words

INTRODUCTION The ability to attract, retain and develop talented employees is a key feature of successful businesses. People are an organization s most valuable asset and this is especially true in low-tech, labour-intensive construction industry. â€Å"People are individuals who bring their own perspectives, values and attributes to organizational life, and, when managed effectively, these human traits can bring considerable benefits to organizations† (Mullins 1999). However, when managed poorly they have the potential to limit organizational growth and threaten the viability of a business. â€Å"There are countless examples of corporate and project crises in the construction sector which have arisen as the result of people s behaviour, and it†¦show more content†¦Despite of recent advances in technology and production management techniques, construction remains one of the most people-reliant industrial sectors. Human resources represent the large majority of costs on most proje cts, and the industry employs an extremely diverse range of people from a wide range of occupational cultures and backgrounds, including people in unskilled, craft, managerial, professional and administrative positions. In recent years there has been a widespread realisation that construction must improve its HRM performance before it can improve its overall efficiency, productivity and cost effectiveness. For example In the UK, â€Å"successive government-initiated reports have recommended action on improving the management of people as the cornerstone of strengthening its business and management practices† (Latham 1994; Egan 1998). LITERTURE â€Å"During the 1980s organizations came to realise that people were a resource that needed proper management at a strategic level, and it was out of this realisation that the term human resource management , or HRM, emerged† (Redman and Wilkinson 2001). HRM is concerned with managing people within the employer-employee relationship. Specifically, it involves the performance of people in achieving the organization s objectives and the satisfaction of personal employee needs. HRM can be a major contributor to the success of the enterprise. HRM has been regarded in various

Digital Marketing Tools Employed By Persollo - myassignmenthelp

Question: Write about theDigital Marketing Tools Employed By Persollo Company. Answer: Introduction Marketing is a strategy put in place by every company to present its goods and services to targeted customers to entice them to buy their products and services (Faisal 2016). There are numerous marketing strategies for example advertising, sales and promotions, and sponsorship of major events. Various companies, such as PERSOLLO Company have employed different marketing strategies ranging from the analog to the digital techniques (Mandal 2017). Digital marketing is a term used for the advertising of the products and services using digital techniques such as internet and display advertising (Manadal 2017). The internet includes the websites, emails, and social media while the screen advertisement includes television and video channels. Digital marketing has been in use since the 1990s as ChannelNet and has become more sophisticated currently (Khin et al 2016, p.15). Due to increased technological change around the globe; most companies have embarked into internet marketing tools since most of the consumers are easily reachable in the social media such as Facebook and Pinterest. This article, therefore, will look at the digital marketing and techniques; the media and visual marketing that have been employed by the PERSOLLO Company. PERSOLLO is a new generation data-driven tech company funded in 2015 in Malaysia by Olga Oleinikova. The PERSOLLO aims at converting through effective influencer marketing and instant checkout e-commerce (Nordin Embi 2016). The company does not only seek engaging in making sales but goes beyond by creating awareness and engagement within both the company and the customer, creating a personalized experience. The company enables brands and influencers to convert social and digital media engagements into sales within a time frame of 15 seconds. The short period is achievable through bypassing the cumbersome experienced in most of the shopping malls by capitalizing on the impulse buying from the interested customers. The technology is designed to work with a mobile and social media through the click of the payments on all the social networks, digital magazine, video, blogs and key influencers. PERSOLLO operates in two business model that is a pay-as-sell model, where there is no standar dize fee set for any product and no skills are required to work with the technique. The second model is a campaign-based model which is offering a fully managed influencer marketing to promote the mobile App, service for a particular product. Social Media Social media is definable to as a collection of web based applications that use both ideological and technological applications to create a better user exchange platform through networking (Mandal 2017). Every day almost two billion of people upload and share photos on social media since they look at their friends and family for any social proof and recognition. The behavioral has enabled the many businesses to harness many customers through online. The online marketing tools are persuasive as a social proof through the effective use of Pinterest; a social platform that attracts a large number of people through the attachment of visually appealing and genuine products. The Pinterest has always been a game changer in most of the online business since many online shoppers of about 19% are inspirable through the Pinterest, while 40% of users are prompted from the tweets from an influencer since many consumers are more likely to get influenced by a trusted friend or family. There are three visual marketing platforms practiced by the PERSOLLO, and these are Co-pilots machine learning and visual recognition content recommendation that enable the company to publish attractive information without putting more energy (Auschaitrakul Mukherjee 2017, p.470). Second is display personalized visual content at scale to the various location o the customers through the use of websites, emails and advertisements and enterprise grade technology that provides more security, scalability, and flexibility than any other online market platform. All these combined, provide a continual improvement, observation, measurement, and evaluation of data points to build a profile of the content that an individual likes so as it resonates with the customer requirement. It can analyze visual recognition, media, location, language sentiment of a client to provide a deeper understanding of each. The technique enables one to observe patterns in the web content before loading the images t o the sites. Therefore any click on the like, share, view and buy is tracked to understand which product is attracting many customers hence calls for more action. The results of the strategy are of real-time predictive hence provide actionable recommendations about each product. Visual Marketing The visual marketing is in different ways of usage through the production of product videos and pages that are shown on the social media platform to improve the conversion rates. It is observable that many customers of about 73% are more likely to purchase a product or a service as a result of watching a video of such product (Zhang et al. 2017). The visual marketing of PERSOLLO does not only aims at selling the product, but it also aims at creating awareness on the usage of the product through the creation of pre-purchase product tours that act as powerful conversion enhancer since it contains the benefits too(Mastrorakis 2011). Unlike many other shopping malls, that provides product tour after the purchase of the Products. The video loading and streaming have been made comfortable with the improved internet generation in most of the regions in Malaysia hence making. In making the video, PERSOLLO considered the customer satisfaction and requirements such as providing precise information since most of the customers only read about 25% of about the product. There should proper videos and landing pages through using a Drop box on the homepage. From the homepage, PERSOLLO can determine whether the viewer had made any purchase of any item in the past, the buyers location and the preferred days for the customers activities. Throug h this, the PERSOLLO can collect data, and personalize the experience of the client. Display advertising channels include all the graphical designs that appear beside or the websites emails so as when surfing one often sees them as the pop-up (Auscihaitraku Mukherjee 2017, p471). Some of the display advertisement used by the company is such as; Television and radio have been widely employed by PERSOLLO to reach its consumers all over the globe. These display techniques have been so effective in creating awareness as scores of people are accessible to televisions hence many can enter any message conveyed by the company on the products through. From this, a close relationship was created between the company and the customers since the sales increased by about 7% with the businesss Facebook fan page increasing to 870%. The successful visual marketing, social and displaying advertising tools applied by PERSOLLO have allowed customers to share virtual personalized images of the most purchased online items with friends. The promotion activity got boosted with most of the world celebrities such as Rihana who were able to post their pictures of the items they have purchased into their fan pages such as Facebook, interest, and twitter, hence motivated more fans and consumers to look up for the same product PERSOLLO. That significantly contributed to the spreading of the message since it was free and self-customized and one did not have to wait so long to get an authentic personalized coke. The technique ensured both self and company involvement that created a stronger customer satisfaction and loyalty. Recommendation and Conclusion Following the discussion above on the digital marketing strategies employed by PERSOLLO Company that has made it known to over 300 countries around the globe, and over 3 billion followers in all the fan pages. Any business that is pro-business should adopt a well visual content so not to kill the conversion rate that will eventually reduce the market performance of the organization. As the world has evolved into a more based internet, many companies move from traditional marketing strategies like newspaper and magazines to more sophisticated and personalized ones to make contact with each targeted customer at the same time reach a large number of people. Good marketing strategy must be able to create awareness of the products, educating consumers, and creating sales the consumers of the companys goods and services. Due to increased global technological growth, many businesses have embarked into the digital marketing. Therefore it becomes challenging for the organizations that are selling their products online. For the success of such organizations, they should ensure that there are images and videos of the product presented to the customer. The videos must be a funny and benefit-driven way to entice the customers. The companies should ensure that all the social media used have a significant number of followers such as Pinterest, Facebook, and twitter and they should all give real value of the product to the user. In short, many people tend to look for information, and they want it faster; therefore social media tends to be the basic knowledge. This knowledge should be as per what they are looking for, and therefore by doing that there will be increased conversions and positive feedback. List of References Auschaitrakul, S. and Mukherjee, A. 2017. Online Display Advertising: The Influence of Web Site Type on Advertising Effectiveness. Psychology Marketing, 34(4), pp.463-480. Faisal, A. (2016). Marketing Strategies in Online/Digital Marketing. Account and Financial Management Journal. Goldfarb, A. and Tucker, C. 2011. Online Display Advertising: Targeting and Obtrusiveness. Marketing Science, 30(3), pp.389-404. Hartemo, M. 2016. Email marketing in the era of the empowered consumer. Journal of Research in Interactive Marketing, 10(3), pp.212-230. Khin, A., Chau, W., Chuan, C. and Tong, L. 2016. Factors Affecting for Online Marketing Strategy of Business Development in Malaysia. British Journal of Economics, Management Trade, 11(2), pp.1-17. Mandal, P. (2017). Understanding Digital Marketing Strategy. International Journal of Scientific Research and Management. Mastorakis, G. 2011. Optimizing Interactive Marketing in Digital Television Systems. Asian Journal of Marketing, 5(2), pp.55-62. Nordin, N., Norman, H. and Embi, M. 2016. Technology Acceptance of Massive Open Online Courses in Malaysia. Malaysian Journal of Distance Education, 17(2), pp.1-16. Singh, S. 2017. Digital Marketing in Online Education Services. International Journal of Online Marketing, 7(3), pp.20-29. Zhang, X., Kumar, V. and Cosguner, K. 2017. Dynamically Managing a Profitable Email Marketing Program. Journal of Marketing Research.

Cost Allocation for Decision Making free essay sample

The purpose of this paper is to answer a few important questions: Why do companies allocate costs? How do companies allocate costs? And how this cost allocation can affect the decision making of the company. It is important for the companies to find the proper method to allocate the costs. Cost allocation is an important issue in many companies because many of the costs associated with designing, producing and distributing products and services are not easily identified with the products and services that are created. It would have been easier for companies to allocate cost if costs were directly traceable with the products and the cost allocation would have been minor issue for the company. The decision-making process, is heavily relied on the information the company has received from the cost allocation process. By having all the correct information available, decision-making becomes an easier task and having the incorrect information can be affect the company for months or even years. But first let’s talk about cost accounting, cost allocation and it’s purpose. Cost/ Managerial accounting Managerial accounting is concerned with providing information to managers, this information is for those who are inside the organization and who direct and control its operations(Managerial Accounting and Managerial Accounting Practices). Managerial accounting can be contrasted with financial accounting, which is concerned with providing information to stockholders, creditors and others who are outside an organization. Managerial accounting includes things like budgeting, information on the cost of a companies goods or services and performance reports. These reports provide information on how well the company is proforming by comparing actuals to budgets and/or benchmarks. Other analytical reports are perpared to investigate specific problems such as a decline in profitability of a product ( Ray H. Garrison, Eric W. Noreen and Peter C. Brewer p 1). Yet other reports analyze other business situation or opportunities. Purpose of cost allocation A cost is generally understood to be an expense incurred in an economic activity to achieve a specific product or service. All types of businesses, not-for-profits, governmental agencies have costs. To achieve a goal or objective, an organization acquires resources, transforms them in some manner, and delivers units of product or service to its customers. Costs are incurred to perform these activities. For planning and control, decisions are made about areas such as pricing, product costing, outsourcing, and investments. Different costs are needed for different purposes. In each instance, costs are determined to help management make better decisions for the company or agency(Business and Finance, 2008). In the past and some even today believed that costs are allocated only for accounting purposes. On the other hand many believe that cost allocation is an important segment in the accounting system of the company since it can help companies to value inventory for external reporting purposes, for planning and monitoring the cost of activities and processes, and for various short term and long term strategic decisions. When incurred, costs are initially reviewed by the accounting system and the accounting staff to classify the type of expense. Costs with one or more characteristics in common may be accumulated into cost pools(Business and Finance, 2008). Costs are then reclassified to the correct expense account, from these cost pools to one or more cost objects. A cost object is an activity, a unit of product or service, a customer, another cost pool, or a segment of an organization for which management needs a separate measurement and accumulation of costs (Business and Finance, 2008). There are different classifications of costs as when a company decides on a product or services we split those costs into manufacturing costs and nonmanufacturing costs . Manufactuting cost are split in three different categories, direct labor, direct material and manufacturing overhead cost. A direct cost can be traced to a product or service which includes: Direct labor- which is the cost of the labor that’s directly connected to a product or services. Direct labor is sometimes called touch labor, since direct labor workers typically touch the product while it is being made. ( Ray H. Garrison, Eric W. Noreen and Peter C. Brewer p 39-40) An example of direct labor is an assembly line worker. Labor cost that cannot be physically traced to the creation of products, or that can be traced only at great cost and inconvenience, are considered to be indirect labot. ( Ray H. Garrison, Eric W. Noreen and Peter C. Brewer p 40) Direct material are those materials that become an integral part of the finished product and whose cost can be traced to the finished product. ( Ray H. Garrison, Eric W. Noreen and Peter C. Brewer p39-40) Manufacturing overhead is the third element so manufacturing cost, it includes all costs of manufacturing except direct materials and direct labor. Manufacturing overhead includes items such as indirect materials; indirect labor; maintenance and repairs on production equipment; and heat and light, property taxes, depreciation, and insurance on manufacturing facilities. Only cost associated with operating the factory are consider to be manufacturing overhead cost. A company also incurs other costs associated with its selling administive functions, but these costs are not included as part of manufacturing overhead. Only those costs associated with operating the factory are considered to be manufacturing overhead. You also have nonmanufacting costs and those cost are divided into two categories: selling and administrative. Selling cost includes all cost that are incurred to secure customer orders and get the finished product to the customer. Some examples of selling cost are advertising expenses, freight, sales travel, sales commissions, sales salaries and cost of finished goods. Administrative costs include all executive, organizational, and clerical costs associated with the general management of an organization. Examples of this cost includes executive compensation, general accounting, secretarial and similar costs involved in the overall running of the organization(Ray H. Garrison, Eric W. Noreen and Peter C. Brewer p 41). Attcahed is a Schedule for Cost of Goods Manufactured, this schedule shows elements of cost: direct material, direct labor and manufacturing overhead: Schedule of Cost of Goods Manufactured Direct Materials: Beginning raw materials inventory$25,000. 00 Add: Purchase of raw materials350,000. 00 Raw materials available for use375,000. 00 Deduct: Ending raw materials inventory35,000. 00 Raw materials used in production340,000. 00 Direct labor:75,000. 00 Manufacturing overhead: Insurance, factory5,000. 00 Indirect labor125,000. 00 Machine rental45,000. 00 Total manufacturing overhead cost175,000. 00 Total manufacturing cost590,000. 00 Add: Beginning WIP inventory65,000. 00 Cost of goods manufactured 655,000. 00 The diect materials cost is not the cost of raw material purchased in the period, it is the cost of materials used in the period. These cost are link to the product that is being produced and the indirect cost is identifed under the manufacturing overhead cost because it is not tied the product or service that is being produced but it is part of operating the company. Allocating Cost Cost allocations can be made both within and across time periods. If two or more cost objects share a common facility or program, the cost pool of the shared unit is a common cost to the users and must be allocated to them to the correct cost pool. Bases of allocation typically are based on one of the following criteria: cause-and-effect, benefits derived, fairness, or ability to bear. The selection of a criterion can affect the selection of a basis. For example, the allocation of the costs of a common service activity across product lines or programs based on relative amounts of revenue is an ability to bear basis, whereas the same allocation based on the relative number of service units consumed by each product line or program would reflect either the benefits derived or the cause-and-effect criteria (Business and Finance, 2008). Cost allocation then is the assignment of an indirect cost to one or more cost objects. Because this process is not a direct assignment and results in different amounts allocated depending on either the basis of allocation or a method selected by the company and there polices(Business and Finance, 2008). Costs of long-lived assets are allocated and reclassified as an expense across two or more time periods. For anything other than land, which is not allocated, the eclassification of tangible assets is called depreciation (Business and Finance, 2008). The bases for these allocations are normally either time or volume of activity. There are different methods of depreciation available. The costs of long-lived intangible assets, such as patents, are allocated across time periods and reclassified as amortization expense. Cost allocations within a time period are typically across either organizational segments or across units of product or service or programs for which a full cost is neede d. Allocations may differ depending on whether a product or program is being costed for financial reporting, target pricing or costing, or life-cycle profitability analysis(Business and Finance, 2008). Allocations to responsibility centers are made to motivate the centers managers to be more goal-congruent in their decisions and to assign to each center an amount of cost reflective of all the sacrifices made by the overall organization on behalf of the center. These allocations can be part of a price or transfers of cost pools from one department to another (Business and Finance, 2008). This is also important for manufacturing companies who need to cost the resources required to complete their products. In costing a unit of product for, costs of production are assigned. With the unit of product as the cost object, production costs are either direct costs or indirect costs. The indirect production costs are allocated. Traditionally, manufacturers using labor-intensive technologies used a single basis of allocation based on labor, either in hours or in cost, associated with a single indirect cost pool. A manufacturer using a more capital intensive technology might use a nonlabor basis such as machine hours. Today many firms produce a varied set of products, using varied technologies with many levels of complexity. Such firms need a more refined cost assignment system that uses multiple bases of allocation with multiple indirect cost pools, such as activity based costing (Business and Finance, 2008). While for product costing a unit of output remains final. The cost system a company uses can require a cost requirement to an product prior to an assignment to a unit that is set for production. For instance, a batch has a cost assignment first to an individual job order; the total cost assigned to the job is then unitzied over the units the batch to determine the cost of one unit that is being produced. Once this is done, data is collected on each production process and then cost is broken down by each process that was done to get the final cost of each unit that was produced.