Jon Krakauer s Into The Wild - 2376 Words

Jon Krakauer loves to write about taking dangerous risks. He was born on April 12, 1954 in Brookline, Massachusetts. When he was eight years old, he climbed Oregon’s 10,000-foot South Sister (Authors and Artist for Young Adults 1). At this young age, climbing and risk taking became part of his life. â€Å"Between his early dreams of Everest and his actual ascent of the mountain, Krakauer made several other climbs that eventually led to a writing career† (Authors and Artist for Young Adults 1). Krakauer writes books to show the readers the outcome of taking a big risk. He illustrates the theme of risk taking in the nonfiction stories, Into the Wild, Into Thin Air, and Where Men Win Glory. In Krakauer’s book, Into the Wild, the main character†¦show more content†¦He walked with his bag full of supplies. It wasn’t easy for him, but it made him happy to escape from all the family nonsense. During his journey he experienced a lot of trouble. Krakauer s ays, â€Å"And now after two rambling years comes the final and greatest adventure, the climactic battle to kill the false being within and victoriously conclude the spiritual revolution. Ten days and nights of freight trains and hitchhiking bring him to the great white North (Into the Wild 163). In order to get around, he walked or hitchhiked for rides with strangers. He even changed his name to Alex to escape his past. Alex was not fully prepared for what experiences laid ahead and did not think too thoroughly about this journey he was taking. â€Å"A hundred miles out of Fairbanks the highway begins to climb into the foothills of the Alaska Range. As the truck lurched over a bridge across the Nenana River, Alex looked down at the swift current and remarked that he was afraid of the water† (Krakauer, Into the Wild 5). Alex did not think thoroughly about this because he was scared of water and Alaska is surrounded by water. It gave him an added challenged. During this journ ey he faced problems of food. He began eating plants. One of them was poisonous and could ultimately kill him. In the final moments of his life he was miserable because he was suffering, and had nothing left but the realization of what he had done to himself. He brought pain to his mother and family. His motherShow MoreRelatedAn Analysis Of Jon Krakauer s Into The Wild2135 Words   |  9 Pages In Into the Wild, Christopher McCandless (man) tried to exist as one with nature but finds through his journeys that nature is a force that will test men relentlessly, especially men who are unprepared. Nature is one of the world’s greatest marvels. McCandless understood that and chose nature over civilization. He believed civilization was a plague and there was only one way to cure that plague. That was to become one with nature . The background information of this essay will explore the needRead MoreAnalysis Of Jon Krakauer s Into The Wild1555 Words   |  7 PagesSellas Period 2 ERWC Cagley December 9, 2014 Life on the Road? In Jon Krakauer’s Into the Wild, A young man named Chris McCandless decides to escape the annoyance of his current life and live on the road, he pursues an incredible journey of adventure, danger and companionship. McCandless is a narcissist and believes that he can overcome any challenges that he faces because he is independent and is smarter than the average person. Krakauer emphasizes that arrogance will lead to failure in life; Just likeRead MoreDavid Thoreau s Into The Wild By Jon Krakauer959 Words   |  4 Pagesindividualism being the most important element within society and everything having a godly piece within them. Some major transcendentalist figures include: Ralph Waldo Emerson, Henry David Thoreau, and Jack London. In the novel, Into the Wild by Jon Krakauer, many of Christopher McCandless’ experiences on his journey of Alaska were an indication that he was a transcendentalist. Throughout the novel it is clear to identify similarities and differences of the ideology and philosophy conveyed byRead MoreKate Chopin s The Awakening And Jon Krakauer s Into The Wild1367 Words   |  6 PagesNabeela Mian Mrs. Cohen American Literature, E Block September 8, 2014 Of Nature, The Liberating Destroyer (Question 2) In both Kate Chopin’s The Awakening and Jon Krakauer’s Into the Wild, nature is paradoxically symbolized as both a liberator and a destroyer- intellectual maturation and hubris- through the â€Å"awakenings† of Edna Pontellier and Chris McCandless. The ocean, represented in Chopin’s novel, underscores liberation through nonconformity and independence, but alsoRead MoreStudents Overall Learning Environment And Negatively Impact Teen s Transitions Into Adulthood942 Words   |  4 Pagesstudents great adventures, such as Into the Wild by Jon Krakauer, and motivate readers to live their lives while they can, which is especially relevant in today’s society where technology can run people’s lives. Even though Into the Wild by Jon Krakauer is considered too controversial of a book because of its anti-authority and adult themes; but, the story it tells should still be taught to students because it is a valuable coming of age book for teens. Jon Krakauer was born in 1954 in Brookline, MassachusettsRead MoreJon Krakauer And Chris Mccandless1015 Words   |  5 PagesJon Krakauer and Chris McCandless Into the Wild, a novel talks a young boy called Chris McCandless who was born in a rich East Coast family and traveled to Alaska by hitchhiking until he walked into the wilderness and then he dead. He loved to adventure, seek a place without civilization and escape where he lived. The author of the novel, Jon Krakauer, has similar experience to McCandless. Jon Krakauer climbed Devils Thumb, the one of dangerous mountains in Alaska alone when he was twenty-three,Read MoreInto The Wild By Jon Krakauer1330 Words   |  6 Pagesshared.† - Jon Krakauer Into the wild. Jon Krakauer, the author of Into the Wild told the story of Chris McCandless. Chris escaped reality and went to go live off the land in Alaska, hoping to live a simpler life. In the novel, Into the Wild by Jon Krakauer, Chris McCandless shared a similar philosophy with Jack London, as they both have a strong passion for Alaska, they both appreciated they beauty of nature, and both wanted to be reborn. In the novel, Into the Wild by Jon Krakauer, Chris McCandlessRead MoreInto The Wild By Jon Krakauer Essay1237 Words   |  5 Pages Jon Krakauer s novel â€Å"Into the wild†, Is a story about a young man named Christopher McCandless or â€Å"Alex Supertramp† who went on a self discovering odyssey in which he had traveled around the U.S. The story surrounds Chris and his travels and what he had done at the time, leading to his death in August 1992. Thus the story takes a direction in the viewpoints of the people Alex has come across through in his travels. It speaks about what he had done at the time of his journey before he hadRead MoreInto the Wild: by Jon Krakauer1186 Words   |  5 Pagessense Krakauers natural liking for McCandless. He was sympathetic to McCandless, based on Krakauers sense of a shared experience in their youth and up until McCandless eventual death and Krakauers perceived near death experience on the Devils Thumb. I believe the author’s main point and perspective was formed from his own experience and relationship with his father. While the situations were basically reversed with Chris not approving of his father and Lewis Krakauer disappointed in Jon for notRead MoreThe American Dream Essay799 Words   |  4 PagesDream is a subjective phrase, with different meanings for different people. The novels Into the Wild by Jon Krakauer, The Bean Trees by Barbara Kingsolver, and I Know Why the Caged Bird Sings by Maya Angelou, portray different definitions of the American Dream. In theory, the American Dream is the thought that through hard work, anyone can achieve their goals in this country. In Into the Wild by Jon Krakauer, a wilderness explorer named Chris McCandless went from being the son of wealthy parents, to

The Great Masculine Renunciation Essay - 737 Words

The Great Masculine Renunciation At the end of the 18th century there was one of the most significant events in the history of dress. Men gave up their right to all the bright, more elaborate, and more varied forms of clothing. They left all that to the women. Men abandoned their claim to be considered beautiful. They, instead, aimed at being useful in society. Those who have studied the situation all agree that the causes for these changes were primarily of political and social nature. The also believed that in their origin the causes were associated with the great social upheaval of the French Revolution. One of the purposes of decorative dress was to emphasize distinctions of rank and wealth. These distinctions, however, were†¦show more content†¦The change came when the pants were changed to go all the way down to the ankles. The pants were also a darker color, did not require fancy shoes, because the shoes were not as noticeable with the longer pant legs. Formerly, all work connected with economic acti vities of any kind (the production and distribution of goods or services) was considered degrading to the dignity of those who generally set the fashion. With the new ideals of the French Revolution, mans most important activities were passed in the workshop, the counting-house, or the office. These were the places which had, by long tradition, been associated with a relatively simple attire. The world has become aesthetically poorer for this change, as the result of which brightness and contrast have been replaced by dullness and similarity. There can be little doubt, however, that the drastic reduction of the decorative element in male clothing has, to some extent, achieved its aim. Two questions came about with these changes in clothing. The first being, why didnt these influences change womens costume in the same way as that of men? Taking the history of humanity as a whole, there can be little doubt that men have played a greater part in social life, and have been more easily i nfluenced by social factors, than have women. It can be said that if social and political influences have been the chief factors in bringing about the greater uniformity of mensShow MoreRelatedThe Uk And London Are The Home Of Global Menswear3235 Words   |  13 Pages1. Introduction ‘Britain, the UK and London are the home of global menswear’ (Menswear: British Fashion is GREAT, 2004, 6:41) Caroline Rush, chief executive of the British Fashion Council stated in a video to promote and celebrate British Menswear. London, as the capital of the United Kingdom and often used synonymous as representing the country as whole, is regarded by many as the capital of menswear, claiming to have invented several items crucial for contemporary Western menswear and the long-standingRead MoreThe Development of Female Ascetics in the Early Church1809 Words   |  7 Pagesthe woman they knew: that some women, at least, are capable of understanding and living by moral principles, and of being the moral equals, or even superiors, of men (book #1, 34, 3). This point was often made by praising an admirable woman for masculine courage or intelligence (a habit which persisted at least until the 1950’s). Christianity transformed the lives of women by offering support for a wholly new option, the rejection of marriage and childbearing. It made individual women a subject forRead MoreLady Macbeth By William Shakespeare1163 Words   |  5 Pagessuicide. When Macbeth hears the news about his wife, he flippantly says she could have died at a better time. At the end of the play Macbeth ends up dying by another nobleman, Macduff’s, hand. At the beginning of the play, Macbeth is trying to be a masculine man and he fits the stereotypes for the typical Renaissance man. Lady Macbeth tries to break free of the old time stereotypes, but in the end she fell prey to the traditional sexism. Lady Macbeth was at first controlling and manipulative, but alsoRead More Virginia Woolfs A Room of One’s Own Essay2627 Words   |  11 Pagesvarious in its implications than it might at first seem. But I wonder if perhaps Woolf did not really tap the full power of her thesis. She recognized the necessity of the writer’s financial independence to the birth of great writing, but she failed to discover the true relationship to great writing of another freedom; for just as economic freedom allows one to inhabit a physical space---a room of one’s own---so does mental freedom allow one to inhabit one’s own mind and body â€Å"incandescent and unimpededRead More Comparing the Quest for Self in Jane Eyre and Villete Essay3561 Words   |  15 PagesArnold was certainly forthcoming about the defects of both Charlotte Brontes   mind and of her novel. Indeed he was not alone in his reaction to her; Anne   Mozley in The Christian Remembrancer ;in April 1853 wrote in reaction to   Brontes other great work of rebellion, Jane Eyre, that she had to make   a protest against the outrages on decorum, the moral perversity, the   toleration, nay, indifference to vice which deform her picture of a   desolate woman (my italics). Mozley even went farRead MoreAnalysis Of The Roaring Girl 2437 Words   |  10 PagesMiddleton and Dekker collaborate to write The Roaring Girl, which concentrates on a real-life London woman named Moll Cutpurse. Moll was reputed to be a prostitute, bawd, and thief, but the playwrights present her as a lady of great spirit and virtue whose reputation is misrepresented by a small, convention-bound civilization. In the play, as in reality, Moll dresses in menâ€℠¢s attire, smokes a pipe and bears a sword representing a colorful and in the underworld life of Moll Cutpurse. She stood LondonRead MoreAnalysis Of The Poem The Setting Of Perpetua s Martyrdom2133 Words   |  9 Pageseschewing of passive femininity and patriarchal structures: Rejection of her father and husband for God, and a renunciation of her own objectified body through her prophetic vision of a gladiatorial bout with an Egyptian. However, in Vierow’s view, the narrator’s account â€Å"contains Perpetua’s voice† and places it back within the normative construction of male authority, writing through masculine eyes, and â€Å"branding† her with interpretations of what â€Å"a woman should be and feel.† To Vierow, in the narrator’sRead More Gender Roles in Great Expectations Essay3251 Words   |  14 PagesGender Roles in Great Expectations      Ã‚  Ã‚  Ã‚   The importance of the Victorian ideal of motherhood is glimpsed in Charles Dickenss personal life. Dickenss main complaint against his wife when he separated from her was her terrible parenting. Around the time that his separation from his wife was being finalized, Dickens complains of Catherine in a letter to his friend Angela Burdett Coutts: She does not -- and never did -- care for the children; and the children do not -- and they neverRead More Defining Social Roles for Men and Women in India through Traditional Hindu Texts2532 Words   |  11 Pagesthree debts then he may aim at attaining liberation. By a man doing his duty according to his Varna and ashrama he completes his dharma. This was shown in the term varna-ashrama-dharma. One other path that was able to be taken was that of renunciation. This meant that a person would go through the three different `twice born stages in life. However, this is not traditional, and as this essay is about traditional Hindu practices and texts, I will not discuss it any further. One duty thatRead MoreTelevision and Domestication of Cosmetic Surgery3017 Words   |  13 Pagesadvertised in television shows have played a major role in changing the thinking of women. There are celebrities out there on television, having had a number of cosmetic surgeries to their â€Å"imperfect† body part, who influence viewers thinking to a great extent. Feminists believe that women now think that a physical transformation is the route to happiness and personal empowerment. These television programmes domesticate cosmetic surgery by advertizing its positive effects and showing how these surgeries

Death Ushers Grief in “Whoever We Are, Loss Finds us and...

In â€Å"Whoever We Are, Loss Finds us and Defines Us†, by Anna Quindlen, she brings forth the discussion griefs grip on the lives of the living. Wounds of death can heal with the passing of time, but in this instance, the hurt lives on. Published in New York, New York on June 5, 1994, this is one of many Quindlen published in the New York Times, centered on deaths aftermath. This article, written in response to the death of Quindlen’s sister-in-law, and is focused on an audience who has, currently is, or will experience death. Quindlen-a columnist for the New York Times and Newsweek, Pulitzer Prize winner and author-has written six bestselling novels (Every Last One, Rise and Shine, Object Lessons, One True Thing, and Black and Blue) and has†¦show more content†¦The effective use of pathos is the crowning jewel used throughout Quindlens article. The emotion portrayed in each testimony gives light and drives the forces of the lasting effects of death and grief. Mrs. Quindlens specific examples and hard hitting emotional ties of her own experiences delivers a fatal blow to the heart strings of the reader. Quindlen conveys, My great journalistic contribution to my family is that I write obituaries. First my mothers, 22 years ago, listing her accomplishments: two daughters, three sons. Then that of my fathers second wife, dead of the same disease that killed his first one. There is more than meets the eye with his statement, carried throughout the article. Anna Quindlen makes use of repetition in two different occasions, further making her points stronger and more intense. Repetition as seen in the article in multiple occasions is used describe the absolute strength of grief. Quindlen uses and repeats the phrase more than three times in a row, each striking harder than the one before. Mrs. Quindlen stating griefs power over us as stated, more than sex, more than faith, even more than its usher death, this statement illustrates the power of grief. Repetition, found in another section of the article, in this instance, one of the examples used to support the authors position. The repetitious use of the word loss gives greater meaning to the loss of a loved one such as a mother.

The Death Penalty Should Be Legalized - 1672 Words

Cody Andersen Mrs. Baker Language 12A 1 03 Dec. 2015 The United States is divided by the death penalty. There is over half the amount of people that are with the death penalty but there is a lot that oppose it. In 36 states they have legalized the death penalty there are 14 that have abolished it. I believe the whole nation should legalize the death penalty. There are many reasons as to why I believe the death penalty should be legalized in every states, including deterrence retribution, and morality; and because opposing arguments do not hold up. While the death penalty seems to be a stupid act, it is necessary because it creates less crime, it does cost money, But has been historically found to have less crime. The use of death penalty has less citizens committing crimes such as murder. People’s greatest fear is death; so forth if they know that death is an option for their actions, they are less likely to do such actions. Ernest van den Haag, a professor at Fordham University, wrote about the issue of deterrence: â€Å"Capital punishment is likely to deter more than other punishments because people fear death more than anything else. They fear most death deliberately inflicted by law and scheduled by the courts Hence, the threat of the death penalty may deter some murderers who otherwise might not have been deterred. And surely the death penalty is the only penalty that could deter prisoners already serving a life sentence and tempted to kill a guard, or offenders about to beShow MoreRelatedThe Death Penalty Should Be Legalized1229 Words   |  5 Pages The Death Penalty: Should it be Sentenced to Death? For many years, a controversial issue has been whether the death penalty should remain legal in the United States. Despite the fact that is is legal in only 31 states, some Americans argue that the death penalty needs to be completely abolished. Their view is that is is inhumane and constitutionally unjustified. On the other hand many believe it is a source of deterrence and is the only just punishment for some crimes. When it comes down to itRead MoreThe Death Penalty Should Be Legalized1990 Words   |  8 Pagesthe death penalty should be legalized or destroyed. Several debates on whether the death penalty should be permanently legalized differ state to state. A countless amount of people consider capital punishment an important topic and are either intense supporters or the opposite. The death penalty has been an absolute part of human society for ages, considered as a required deterrent to threatening crimes and a system to eliminate the community from vicious felons. However, s oon later the death penaltyRead MoreDeath Penalty I. Introduction Attention Graber: Everyone knows that in the United States killing is900 Words   |  4 Pages Death Penalty I. Introduction Attention Graber: Everyone knows that in the United States killing is wrong and if you do kill you get punish for it. Holly Near an activist tells us â€Å"Why do we kill people who are killing people to show that killing people is wrong?† Audience relevance: The United States is one Nation and that we believe that if you commit any crime you must be punished. If you commit a crime than you should be punish not murder. The death penalty is not a punishment. Also the DeathRead MoreArgumentative Essay On The Death Penalty957 Words   |  4 PagesThe death Penalty is a very controversial topic to many. Some believe that the death penalty should not only be in place but there should be more executions every year. While others believe that the death penalty is going out of style and it is not serving its purpose of deterring crime as it did before. Although there are many claims supporting both sides still over half of Americans are for capital punishment in some way, but what causes someone to be sentenced to death? According to the articleRead More Capital Punishment Essay - Death Penalty is Neither Cruel Nor Unusual1166 Words   |  5 PagesDeath Penalty is Neither Cruel Nor Unusual A man sits immobile in a steel chair with a metal cap resting on his bald head. A priest reads selections from the Bible telling him he will go to Heaven if he confesses his sins to God. The man just smiles as the security guard pulls the switch, and one thousand volts of electricity flows through the mans body. His entire frame shakes in convulsions as his head bobs up and down with the shock. In a couple of seconds the mans life is over. The priestRead MoreThe Death Penalty Should Be Abolished1534 Words   |  7 PagesIntro The death penalty gives humans in our legal system rights to decide who deserves to live, a power only God should possess. Capital Punishment takes away our rights as equals. From its origins, the death penalty has been an inhumane, costly, ineffective, and biased form of punishment that needs to be abolished granting everyone their right to live. History of the Death Penalty Down through history, the death penalty has been adapted to be justifiable in the eyes of the people. By alteringRead MoreProposition 62 : Repeal The Death Penalty Essay1599 Words   |  7 Pages Proposition 62: Repeal of the Death Penalty In my lifetime alone, same sex marriage has been legalized, the use of marijuana has been legalized and technology has advanced so substantially that we are always connected, allowing news and ideas to spread quickly throughout the nation. In the last 10 years more than ever, I feel that the Constitution and its ideas have been questioned. It seems we’ve realized that a list of rules written over 200 years ago are becoming arbitrary. More specificallyRead MoreEssay about The Death Penalty Should Be Abolished1479 Words   |  6 Pages The death penalty, also known as capital punishment is a legal procedure in which a state executes a person for crimes he/she has committed. This punishment has been implemented by many states, and is normally used for atrocious crimes, especially murder. It is also used on crimes against the state such as treason, crimes against humanity, espionage, and violent crimes while other states use it as part of military justice. There are mixed rea ctions on capital punishment depending on one’s faithRead More Capital Punishment Essay: Just Do It1554 Words   |  7 Pagesstates in the United States. The death penalty is a fitting punishment for murder because executions maximize the public safety through a form of incapacitation and deterrence. When a person kills another person, their common sense and mental reasoning is lost. As a result of this, the murderer is no longer capable of a mentally stable life not only to himself but also society as a whole. In contrast, moral issues question the accuracy and the benefits of the death penalty as well. Murder is definedRead MoreShould the Death Penalty Be Legal? Essay598 Words   |  3 PagesThere is a lot of controversy about whether the death penalty should be legal or not. It is widely used, with only 18 out of the 50 states having abolished it, but should it be permitted, regardless of the popularity of it? The answer is no. It should be abolished because it demeans life, is cruel, prison is a better punishment, and it is not effective. Steve Earle once said â€Å"My objection to the death penalty is based on the idea that this is a democracy, and in a democracy the government is me,

Classification the Various Types of Malware-Samples for Students

Question: Discuss and Classify the Various Types of Malware. Answer:Introduction Malware are the short name for the malicious software. This software is installed in the systems of the owner without the authorization of the owner of the systems. This software can hurt the computer systems to a great extent. The malwares were introduced in the year 1970. They were improved in the year 1980. There has been a gradual improvement in the development of the malwares since then. The malwares that are designed in the recent times can hurt the computer systems to great extent. In the late 2000s the malwares were designed and they were very complex in nature. As time passed by more and more complex malwares were designed. Definition of Malware Malware are software that can hamper the effectiveness of the system [1]. These are designed by the programmers to hurt other people and often the main motive for the designing of this type of software is to obtain money from the people. These are also used for obtaining passwords for thee systems and obtaining confidential data of the high profile users. In addition to this the world government also uses this type of software so that they can track down the external invaders. These are also used in form of a trap by the government used for tracking down the enemies of the country and also for detecting any kind of conspiracy formed against them. Types of malware The malware are mal functioning software that is found on the computer systems. There are various types of malwares found on the computer systems. They are: Viruses, Worms, Trojan Horses, Spyware and Root kits. [2] there are various types of malware. The descriptions of the malwares have been provided in the paper. Firstly, there are descriptions about the viruses. The viruses are the most famous and common form of the malwares that infects the system. They propagate through various type of medium one of the most common medium being emails. The worms are the common type of malware. They generally are spread in the system due to the network vulnerabilities that are left exposed to the external actors. The Trojan horses are the type of malwares that are generally present in the systems in the form of a disguise. It can give the user remote access to the infected computer. Once any attacker gets access to the infected computer then they can create a lot of difficulties for the user. The spyware is a type of malware that is used for spying on the activities of the user. These are done without the actual knowledge of the user. The procedures involve the activities such as monitoring, collection of the keystrokes, data harvesting procedures such as information about the user accounts, financial data and the login details of the users. The Root Kits is malicious software that is used to remotely access the computer without being detected by any kind of security programs. This malware is used for modifying or even changing access of the files of the infected users system. Threats from the Malwares There are various types of threats that are detected in the systems due to the attack of malwares on the system [3]. The threats that a system faces from the malwares are: interrupting the processes of the system, damaging the files in the system, hacking the user data, performing denial of service attacks and also reducing the space of the system. The malwares interrupts the procedures that are taking place in the system. They also slow down the processes of the system. Thus, resulting in the interruption of the processes of the system. They also mishandle the files in this system. They affect the files and the files are either deleted or they are corrupted resulting in the misplacement of the files. In addition to this, the malwares also help the hackers to hack the data of different users. Once the hackers get access to the systems of the users, then they can easily manipulate the systems of the users and can also get access to the data of the users. The data of the users can eith er get stolen or lost if this process. In addition to this, the denial of service attacks can be performed by the malwares. These results in the user not being able to perform various operations and also are barred from performing the actions on their systems. In addition to this various malwares multiplies themselves automatically and also to create a number of shortcuts automatically. This results in the malwares eating up a lot of space in the system and reducing the memory of the system. Preventive measures to be taken against the malwares Due the advancement in the functionalities there have been increased amounts of threats regarding the malware attacks in the systems. There are various steps that involve in the mitigation of the threats that arise due to the malware attacks. The steps that can be used to prevent their threats from the malware threats are installing antivirus into their system, upgrading the antivirus software up to date [4]. In addition to this, the users are advised to run regular scans on the systems and the system of the user should be kept up to date. The network on which the systems of the user are should be secured with a firewall implemented in the system. The users should be careful; about the accessibility of the systems. In addition to this, the users should think twice before clicking on any type of link. They should also not respond to the spams that are directed towards them. The users should also try to keep their information safe. They should also not be using the open WIFI available to them and avoid falling in the trap of the mal practitioners. They should also backup their files regularly and maintain strong passwords for their systems so that they are safe from the external threats. Conclusion For conclusion it can be said that, the malware is very harmful for the system. Malware are the short name for the malicious software. Due the advancement in the functionalities there have been increased amounts of threats regarding the malware attacks in the systems. There are various steps that involve in the mitigation of the threats that arise due to the malware attacks. References Sharma, A. and Sahay, S.K., 2014. Evolution and detection of polymorphic and metamorphic malwares: A survey. arXiv preprint arXiv:1406.7061. Qiao, Y., Yang, Y., He, J., Tang, C., Liu, Z. (2014). CBM: free, automatic malware analysis framework using API call sequences. In Knowledge Engineering and Management (pp. 225-236). Springer, Berlin, Heidelberg. Gandotra, E., Bansal, D., Sofat, S. (2014). Malware analysis and classification: A survey. Journal of Information Security, 5(02), 56. He, D., Chan, S., Guizani, M. (2015). Mobile application security: malware threats and defenses. IEEE Wireless Communications, 22(1), 138-144.

Management Accounting Manufacturing and Service

Question: Discuss about the Management Accounting for Manufacturing and Service. Answer: Introduction: It is very important for both the manufacturing and service providing organization to compute the cost of goods or services accurately. Cost of any product or services is the base of the its selling price and it is used for ascertaining the profit of the organization. According to AASB 102, the cost of inventories should include cost of purchase, cost of conversion and other costs, related to the inventories (Hart et al. 2012). Hence, it is very necessary to identify the proper expenses and allocate in the appropriate cost units for calculating the cost of purchase, cost of conversion and other production related cost. For example, a manufacturing company uses to purchase lot of items, but it should include only the purchase of raw materials in the cost of purchase. Purchase of other indirect materials must be included in the other production related costs. Product costing system can be defined as the process of computing the cost of any product or service by allocating all the business expenses proportionately into total production cost. Thus, it helps to determine the cost of products in proper procedures as per the general concepts and the requirements of AASB. Purpose of Production Costing System:- Product costing system is not only adopted by the manufacturing units but also by service providing companies. It helps to determine the costs of both the product and services. Primarily, it seems that the only purpose of objective of the system is cost production cost determination. However, it helps the organization to fulfill other objectives also. The purposes or objectives of product costing systems can be classified into two groups Primary Objectives and Secondary Objectives. Primary Objectives: The primary objectives of production costing system can be stated as the basic reasons of implementing of production system method in any business firm. The primary objectives of production costing system are discussed below: Determination of Cost Selling Price: Product costing system is applied for determination of manufacturing cost of the products and services. As discussed above, production cost of any product or service is very essential for the business firms. Management cannot determine the proper selling prices of the product or service without accurate production cost and may lead to loss eventually (Kaplan and Atkinson 2015). Allocation of Expenses: Product costing method is used to allocate the expenses under proper overheads. There are many expenses, which are not related to the production of the manufacturing of the product or service, rendered. It should be noted the basic cost of the business firm is its production cost. If the production cost is calculated higher by incorporating unrelated expenses, then it will lead to either higher selling price or gross loss. Therefore, it is very important to incorporate only those expenses, which are actually incurred for the production. Moreover, AASB also requires that the production cost should be calculated on the basis of the production related expenses only. Thus, production cost can be used to identify the actual expenses, incurred for production purpose and can help the business to determine the different overhead expenses accurately (DRURY 2013). Ascertainment of Selling Price and Profits: As already stated above, production cost is base of selling price of any product or services. The business firms calculate the selling price by adding a certain percentage for profit and other non-production expenses on the production cost. For many firms, the selling price is determined on the basis of the competitors price or market price. In that case, through production cost helps the firm to ascertain the amount of profit. Moreover, as per the accounting methods, cost of production is used to calculate the gross profit by deducting the cost from the sales revenue. Gross profit is used further to ascertain the net profit of the firm. Apart from that, the gross profit is also used for various decision making purpose by the managers. Hence, it is not possible to determine the appropriate selling price or accurate profit without the production costing system. Secondary Objectives: Secondary objectives of the business firms for using the production cost system are related to management and decision making processes. Better Control: As production cost is one of the major expenses of the business firms, management always try to control it properly. Production costing system can help the management to control the product costs more effectively. It provides the details of various production related costs, through which the firm can identify the expenses, that should be controlled immediately (Horngren et al. 2013). Budget Preparation: The business firms maintain yearly or periodic budget for operating in more planned way. Production cost system can be proved to be very beneficial for preparing such budgets. The firms can obtain necessary information related to the various production related expenses through the system and forecast the future expenses accordingly. Increasing Efficiency Level: The business firm can use the production costing system for increasing the efficiency level of various production levels. Production costing system allocates the various production expenses under various overheads or departments on basis of the nature of the expenses. The firms can analyze the expenses of various overheads or departments and compare it with the respective output levels of the departments. Thus, it can determine efficiency levels of the different departments and implement proper control system to increase the efficiency level. As product costing system provides the necessary data for such control system, it indirectly helps to increase the efficiency levels of the various departments. Decision Making: Product costing system can provide many useful information to the management. The managers use the system to ascertain the various overhead expenditures. It can also be used for classifying the fixed expenses and variable expenses. Thus, it can be very helpful for calculating contribution margin and break even margin. Hence, by providing vital statistics, the product costing system helps the management in various decision-making process (Demski 2013). Preparation of Schedule of Cost of Goods Manufactured and Cost of Goods Sold. Schedule of Cost of Goods Manufactured- Schedule of Cost of Goods Manufactured is the statement that exhibits the total production cost of the produced goods. It is prepared for ascertaining the actual manufacturing cost of the product, manufactured for a certain period. The schedule includes various production related costs to compute the cost of goods manufactured and calculate it step-by-step. Primarily, the basic costs, required for any productions, are calculated by adding the amount of consumed direct material and direct labors, required for producing the products for a specified period. The total of direct material and direct labor is referred as prime cost. The prime cost is added with the factory overhead to determine the factory cost. Factory overhead includes various indirect expenses, related to production, and other factory related expenses. Production is a continuous process. Therefore, at the end of certain period, there are many materials, which use to be still in production or partly completed. Such uncompleted materials are considered as work-in-progress. The units in work-in-progress at the beginning of a period get fully completed during the certain production period. On the other hand, in the end of the period, there are some units, left uncompleted. Hence, as the cost of goods manufactured is calculated for the fully complete products, it is necessary to adjust the opening and closing amount of work-in-progress to determine how much amount is spent for completing the partly completed products. In the end, the cost of goods manufactured is determined by adjusting the net amount of work-in-progress with the factory cost. In the books of Seafarer Kayaks Schedule of Cost of Goods Manufactured Last Year Particulars Amount Amount Direct Material Consumed : Raw Material Purchase 120000 Add : Opening Balance of Raw Material 25000 145000 Less: Closing Balance of Raw Material 24000 121000 Direct Labor Costs : 35700 PRIME COST 156700 Factory Overhead: Indirect Labor Cost 15000 Factory Managers' Salary 12000 Factory Supplies 5000 Depreciation - Factory Building 6500 Depreciation - Factory Equipment 8900 Insurance Factory 5000 Repairs Maintenance - Factory 2500 Land Tax - Factory 2200 57100 FACTORY COST 213800 Opening Balance of Work-in-Progress 8000 Less: Closing Balance of Work-in-Progress 7500 500 COSTS OF GOODS MANUFACTURED 214300 Schedule of Cost of Goods Sold: Schedule of Costs of Goods Sold is prepared to calculate the total expenses, incurred for the sold units. It has been observed that in the end of any period, all the goods, produced are not sold completely and some units are left in the stock. Such unsold goods are referred as finished goods. Like cost of goods manufactured, it is very necessary to compute the cost of the total unit of goods sold. In the schedule of cost of goods manufactured, the total cost reflects the amount, incurred for the units, produced. As the gross profit is determined on the basis of the revenue, earned from sold goods and expenses, incurred for the sold goods, therefore, it is important to ascertain the cost of the units sold. The cost of goods sold is determined by the adjusting the opening balance of finished goods with its closing balance and the net balance is then added with the cost of goods manufactured. In the books of Seafarer Kayaks Schedule of Cost of Goods Sold Last Year Particulars Amount Amount COSTS OF GOODS MANUFACTURED 214300 Opening Balance of Finished Goods 12500 Less: Closing Balance of Finished Goods 13600 -1100 COST OF GOODS SOLD 213200 Cost of goods manufactured or cost of goods sold are the costs, which are directly or indirectly related with the production process of the product. Advertisement expenses are considered as marketing expenses, which is an indirect expense, incurred to increase the sales (Needles et al. 2013). Hence, it is not included in both the cost of goods manufactured and cost of goods sold. Moreover, Administrative (Sales) salaries, Depreciation of Sales Office, General Sales Liability Insurance, Sales Managers Salary and Travel and Entertainment (Sales) expense are directly or indirectly related to the sales activities, not with the production process. Hence, these expenses are also excluded from the schedules (Warren et al. 2013). Calculation of T-Accounts and Overhead: Completion of T-Accounts: Dr. Raw Material A/c. Cr. Date Particulars Amount Date Particulars Amount 1st July To, Balance b/f 25000 30th June By, Work-in-Progress A/c. 121000 To, Accounts Payable A/c. 120000 30th June By, Balance c/f 24000 145000 145000 Dr. Work-in-Progress A/c. Cr. Date Particulars Amount Date Particulars Amount 1st July To, Balance B/f 8000 By, Finished Goods A/c. 121500 To, Raw Materials A/c. 121000 30-Apr By, Balance C/f 7500 129000 129000 Dr. Finished Goods A/c. Cr. Date Particulars Amount Date Particulars Amount 1st July To, Balance B/f 12500 By, Cost of Goods Sold A/c. 120400 To, Work-in-Progress A/c. 121500 30th June By, Balance C/f 13600 134000 134000 Dr. iii) Manufacturing Overhead A/c. Cr. Date Particulars Amount Date Particulars Amount 30th June To Bank A/c. 57100 By, Cost of Goods Sold A/c. 57100 57100 57100 Dr. Accounts Payable A/c. Cr. Date Particulars Date Particulars Amount 30-Apr To, Bank A/c. 1st July By, Balance B/f 20000 By, Raw Material A/c. 120000 30th June By, Balance C/f 140000 Dr. Cost of Goods Sold A/c. Cr. Date Particulars Amount Date Particulars Amount 30th June To Finished Goods A/c. 120400 To Direct Labor Cost A/c. 35700 To, Manufacturing Overhead A/c. 57100 30th June By, Income Statement 213200 213200 213200 Applied Overhead and Actual Overhead: Over / Under Valuation of Overhead:- Direct Labor Hours Direct Labor Hours Total Overhead Cost Predetermined Overhead 850 $63 $53,550 Actual Overhead $57,100 Under Applied Overhead Rate ($3,550) Journal Entry for Under-Applied Overhead: Cost of Goods Sold A/c..Dr. $3550 To, Manufacturing Overhead A/c. $3550 Reasons Entries for Over and Under Applied Overhead: The business firms use to maintain prepare budgets for the future costs and outputs for better production process and control over the production levels. It has been observed that in many cases the amount of actual overhead expenses differ with the budgeted amounts (Needles and Crosson 2013). The differences between the actual and budgeted overhead are categorized into two segments. When the actual overhead becomes higher than the budgeted amount, it is considered as under applied overhead. On the other hand, if the actual overhead remains lower the budgeted amount, then it is described as over applied overhead. The reasons for such differences are discussed below: Increase or decrease of actual output level Increase or decrease of actual consumption units of various cost factors, such as material, labor, energy etc. Increase or decrease of actual per unit costs of the cost factors (Maher et al. 2012) Inefficient manufacturing process, which leads to over consumption of various elements Manufacturing outputs more efficiently, which reduce the consumption level of various elements Strong budgetary control Implementation of advanced technology (Weygandt et al. 2015) The journal entries for eliminating the differences are shown below:- For under applied overhead: Cost of Goods Sold A/c..Dr. To, Manufacturing Overhead A/c. For over applied overhead: Manufacturing Overhead A/c.Dr. To, Cost of Goods Sold A/c. (Needles et al. 2013) Importance of Standard Costing System: Standard costing system is a popular costing process for implementing proper budgetary control over the production process. In this method, the opening balances of direct material, direct labor and manufacturing overhead are calculated on the basis of expected standard rates and expected standard consumption units (Drury 2013). The budgeted balances are then adjusted with the actual expenses, incurred for the cost elements. If any variance occurs between the actual and budgeted amount, the management gets aware of the situation immediately and can take proper measures for it (Ward 2012). When the actual amount becomes lower than the budgeted amount, it is considered as favorable variance and for vice versa, the variance is treated as adverse variance. The owners and managers of Seafarer Kayaks can enjoy the following benefits by implementing Standard Costing system for their production process:- Strong budgetary control over the cost elements Reconciling the actual expense with the budgeted expense in the record entry stage Identifying the reasons of variances not at the end of any financial period but within the period Implementing corrective measures at early stage of operation (Collier 2015) Conclusion: It is quite clear from the above discussion that in modern time, it is very important to maintain a proper product costing method. It not only provides the management to determine the cost of the products or services, but also helps in various decision-making processes. Therefore, the owners of Seafarer Kayaks should implement proper costing methods for continuing its manufacturing operations more efficiently. References: Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. 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