Cost Accounting Question Paper Free Essays

1. Human resource is an example of (an): (Points : 2) Unit-level activity. Batch-level activity. We will write a custom essay sample on Cost Accounting Question Paper or any similar topic only for you Order Now Product-level activity. Organization-sustaining activity. 2. Which of the following is not a limitation of activity-based costing? (Points : 2) Maintaining an activity-based costing system is more costly than maintaining a traditional direct labor-based costing system. Changing from a traditional direct labor-based costing system to an activity-based costing system changes product margins and other key performance indicators used by managers. Such changes are often resisted by managers. In practice, most managers insist on fully allocating all costs to products, customers, and other costing objects in an activity-based costing system. This results in overstated costs. More accurate product costs may result in increasing the selling prices of some products. 3. Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 8,000 units and of Product B is 6,000 units. There are three activity cost pools, with total cost and total activity as follows: Activity cost poolTotal costActivity for Product AActivity for Product BTotal Activity Activity 1$20,000100400500 Activity 2$37,0008002001,000 Activity 3$91,2008003,0003,800 The activity-based costing cost per unit of Product A is closest to: (Points : 4) $2. 40 $3. 90 $10. 59 $6. 60 4. Which of the following activities would be classified as a batch-level activity? (Points : 2) Setting up equipment. Designing a new product. Training employees. Milling a part required for the final product. . The purchasing agent of the Clampett Company ordered materials of lower quality in an effort to economize on price and in response to the demands of the production manager due to a mistake in production scheduling. The materials were shipped by airfreight at a rate higher than that ordinarily charged for shipment by truck, resulting in an unfavorable materials price variance. The lower quality material proved to be unsuitable on the production line and resulted in excessive waste. In this situation, who should be held responsible for the materials price and quantity variances? Points : 2) Materials price variance: Purchasing Agent Materials quantity variance: Purchasing Agent Materials price variance: Production Manager Materials quantity variance: Production Manager Materials price variance: Production Manager Materials quantity variance: Purchasing Agent Materials price variance: Purchasing Agent Materials quantity variance: Production Manager 6. Todco planned to produce 3,000 units of its single product, Teragram, during November. The standard specifications for one unit of Teragram include six pounds of material at $0. 30 per pound. Actual production in November was 3,100 units of Teragram. The accountant computed a favorable materials purchase price variance of $380 and an unfavorable materials quantity variance of $120. Based on these variances, one could conclude that: (Points : 2) more materials were purchased than were used. more materials were used than were purchased. the actual cost of materials was less than the standard cost. the actual usage of materials was less than the standard allowed. 7. The materials quantity variance should be computed: (Points : 2) when materials are purchased. ased upon the amount of materials used in production. based upon the difference between the actual and standard prices per unit times the actual quantity used. only when there is a difference between standard and actual cost per unit for the materials. 8. The following materials standards have been established for a particular product: Standard quantity per unit of output = 7. 3 pounds Standard price = $14. 45 per pound The following data pertain to operations concerning the product for the last month: Actual materials purchased = 6,600 pounds Actual cost of materials purchased = $91,740 Actual materials used in production = 5,900 pounds Actual output = 1,000 units What is the materials quantity variance for the month? (Points : 4) $19,460 F $9,730 U $10,115 U $20,230 F 9. The following materials standards have been established for a particular product: Standard quantity per unit of output = 4. 6 feet Standard price = $19. 25 per feet The following data pertain to operations concerning the product for the last month: Actual materials purchased = 3,200 feet Actual cost of materials purchased = $63,200 Actual materials used in production = 2,900 feet Actual output = 800 units What is the materials price variance for the month? (Points : 4) $15,405 F $5,775 U $5,925 U $1,600 U 10. The following labor standards have been established for a particular product: Standard labor hours per unit of output = 1. 5 hours Standard labor rate = $17. 55 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked = 5,300 hours Actual total labor cost = $94,340 Actual output = 3,600 units What is the labor rate variance for the month? (Points : 4) $1,325 U $1,780 F $430 F $430 U How to cite Cost Accounting Question Paper, Essay examples

Mentoring and Supervision for Professionals

Question: Discuss about theMentoring and Supervision for Professionals. Answer: Introduction Mentoring is an employee training system in which an experienced or a senior person acts as a guide, advisor, or counselor to a trainee or a junior. With time the definition and practice of mentoring has evolved. The focus is on facilitation of learning and growth of partnership. Mentoring is, in fact a collaborative and reciprocal relationship between two or more individuals sharing a mutual relationship and responsibility. A mentor is accountable for helping a mentee to achieve his goals. There must be growth in the relationship between a mentor and a mentee in order to stay focused (Opengart Bierema, 2015). Mentoring involves a self-directed learning relationship and is driven by the needs of the mentee and is process- oriented rather than service driven. It focuses more on intangible, softer, and broader issues as well as tangible and harder goals. It may seem that mentoring and coaching are the same but it is not so (Barsh, 2013). Mentoring relationship is mutually more account able compared to coaching relationship. Both coaching and mentoring focus on expansion of individual potential through enhancement of performance and development. However, while mentoring focuses on achievement of professional or personal developmental goals, the focus of coaching is upon enhancing skills and boosting the performance of an individual. This article shall evaluate the mentoring relationship between Morris and Emily. Morris had been the badminton coach of Emily. While Morris is an Australian native, Emily is a European (Johnson Ridley, 2015). Mentoring or Supervising the Mentee of a Different Culture Culture has an omnipresent influence and affects human behavior both consciously and unconsciously. Culture impacts the thought process, language, behavior, and attitude of individuals. The values and philosophy is affected by culture. Culture often sets limitations and boundaries. However, a culture is required in order to implement the values of mentoring. There must be cultural congruence between the partners (Williams et al., 2013). Both the mentor and the mentee must be sensible and sensitive to each others cultural backgrounds. They must understand that their language, behavior, mode of communication may differ due to their varying cultures. The differences must be openly discussed without any hesitation. Morris must be given the opportunity to meet Emily informally so that they can become familiar with each other. This can be done by going to lunch or dinner. This would prepare them and help them to know their culture and personality. The mentee must understand and appreciate the values of the partners culture. Morris must be able to overcome his fears, stereotypes and biases if any. Being from a minor culture, the mentor must not be afraid to express what Morris wants to say. He must guide Emily without considering the background or history of their cultures. Cultural norms and customs must be kept aside for a budding and flourishing relationship. The mentor must see the mentee as a dualistic individual (Kerry Mayes, 2014). It means that the mentee must be viewed as both an individual and a person belonging to a larger social context. It is important to record factual materials, reactions, goals, and feelings on both sides. The ROS model may be helpful to facilitate movement through each phase. The ROS model comprises Readiness, Opportunity, and Support. Receptivity involves openness and receptivity to the experience of learning. It tries to address the issue of preparedness. Opportunity reflects the situations that are available to hold meetings etc. It refers to the situations, venues, and settings. Support emphasizes the adequate and relevant assistance to promote learning. It builds on the concept of support. The ROS tool helps the mentors and the mentees to diagnose and analyze the missing elements (Kleiman et al., 2016). Phases of Mentoring The relationship of mentoring undergoes four phases- preparing, negotiating, enabling, and coming to closure. These phases come together to form a developmental sequence and are part of both formal and informal mentoring relationship. However, these phases vary in length and be considered for they may have negative consequences if ignored (Zachary Fischler, 2014). Preparing Since each mentoring relationship is unique within itself, both the mentee and the mentor must be prepared individually as well as in partnership every time a new mentoring relationship begins. Just as a number of processes such as fertilizing, aerating, cultivating, and plowing, etc are required before planting, similarly, various processes take place in the preparing phase. Mentors in this phase explore their readiness to become a mentor. They also explore their personal motivation and try to identify their areas of development and learning. To establish the fecundity of a relationship, it is highly essential to have clarity about the role and expectation from both sides. A prospective conversation between the mentor and the mentee is very helpful to set the tone of relationship. Meeting after several years, Emily and Morris decide to reestablish their long lost contact. The history of their relationship determined their interest in continuing their relationship (Pekerti et al., 20 14). Negotiating The negotiating phase can be compared to the phase of planting seeds in the soil. This phase would determine the fruition of the mentoring relationship. Just as good soil determines proper growth and high productivity, a proper negotiation between the mentor and the mentee determines whether the relationship would yield positive or negative results. This phase is considered as the business phase. This is when the partners come together to agree on goals of learning and define the process and content of relationship. Negotiating is not mere drawing up agreement but a phase for developing the ground rules as well. It is also known as the detail phase for it is in this phase that the details regarding meeting the responsibilities, accountability, and closure of the relationship is mutually articulated. Since the mentor Morris was at the last stage of his life, Emily and Morris decide to meet often on Sundays (Suffrin et al., 2016). Enabling The enabling phase is the longer phase compare to the other phases for this phase involves implementation of the learning relationship. It is in this phase that the contact between the partners takes place. This phase provides opportunity to nurture, develop, and learn. Also, it is in this phase that the mentor mentee relationship is the most vulnerable and is prone to derailment. The relationship must be able to find its own path even when the milestones are identified, goals are well defined, and the processes are clearly articulated. Trust must be developed in the mentoring relationship in this phase. The mentor at this stage must nurture the growth of the mentee by promoting learning and developing the quality of the relationship by building trust and through effective communication. The mentor must be open, candid, thoughtful, and must have the ability to receive a constructive feedback. After spending fifteen Sundays with each other, Emily shared the knowledge and wisdom of her coach that he had gathered over the years (Orland-Barak et al., 2013). Coming to Closure The last and the final phase is an evolutionary process and has a beginning, a middle, and an end. This phase involves evaluating, acknowledging, and celebrating the achievement of learning outcomes. Both the mentor and the mentee can benefit from the closure. In fact, the closure may be seen as an opportunity to evaluate learning and implement that learning in other relationships and situations of life. Throughout the relationship, they were knowingly or unknowingly preparing for closure (Orland-Barak et al., 2013). They knew well that the closure would happen with the death of Morris. However, the values taught by the coach shall remain with Emily for the rest of her life. Figure 1: Phases of Mentoring (Source: Created by Author) Evaluating the Effectiveness of the Mentoring Design Assessing the mentoring relationship Professional Development and Role of Mentor Characteristics of a good mentor Mentee Outcomes of Mentoring Relationship Contact frequency Critiques work Provides support Research activity Mode of Communication Mentor facilitates opportunities Treated as a colleague Grants publications presentations Length of Relationship Makes connections Cares about the mentee as a person Academic appointments Accessibility Provides guidance and support Active listening skills Promotion Mentee Satisfaction Responsive National recognition (Graf Edelkraut, 2016). The framework would be fruitful and beneficial for the teachers as well as the students. Once trust is established between the mentor and the mentee, the student would be able to share more with his mentor. Proper values would be imparted to the mentee once trust is established. Setting goals and measurement of progress in those goals would help both the mentor and the mentee to work on the areas that need attention. Constant evaluation of the mentee by the mentor would ultimately lead to progress and development of the individual. Research shows that proper mentoring has positive influence on youths as it increases the self-esteem of youngsters. Mentoring has a significant amount of positive impact on the perception of adults. It is at a very early stage of their life that adolescents develop their perception about their environment and the society they live in. Mentors play a crucial role in developing their sense of perception. However, termination of mentoring relationship may ha ve a negative impact on the psychology, self esteem and perception of a person. Conclusion Culture acts as one of the major hindrances in the mentor mentee relationship as there is bound to be differences in the background of the two individuals. The individuals involved in a relationship must share common beliefs and attitudes to procure a fruitful relationship. To reach fruition, the similarities and differences must not be too much highlighted or completely ignored (Mullen Schunk, 2012). The more the similarities are appreciated and accepted, the more the relationship becomes stronger. In such a situation, both the mentor and the mentee must examine ones own mind first honestly. He/she must look if any prejudices or stereotypes exist in the mind. It is essential to acknowledge what has been taught and learnt during the tenure of the relationship. It is extremely important to know the reasons behind the biases formed. Perspectives can be broadened by acknowledging the similarities and differences. In fact, cultural differences can be seen as an opportunity to learn. References Barsh, A. (2013). The Mentor's Guide: Facilitating Effective Learning Relationships by Lois J. Zachary: New York, NY: John Wiley Sons, Inc., 2012, 261 pp., $36.00, ISBN 978-1-118-10330-2.Journal of Business Finance Librarianship,18(4), 351-354. Graf, N., Edelkraut, F. (2016). Skills of a Multicultural Mentor. InMentoring(pp. 345-348). Springer Fachmedien Wiesbaden. Johnson, W. B., Ridley, C. R. (2015).The elements of mentoring. Macmillan. Kerry, T., Mayes, A. S. (2014).Issues in mentoring. Routledge. Kleiman, T., Trope, Y., Amodio, D. M. (2016). Cognitive control modulates attention to food cues: Support for the control readiness model of self-control.Brain and cognition. Mullen, C. A., Schunk, D. H. (2012). Operationalizing phases of mentoring relationships.The SAGE handbook of mentoring and coaching in education, 89-104. Opengart, R., Bierema, L. (2015). Emotionally Intelligent Mentoring Reconceptualizing Effective Mentoring Relationships.Human Resource Development Review,14(3), 234-258. Orland-Barak, L., Kheir-Farraj, R., Becher, A. (2013). Mentoring in contexts of cultural and political friction: moral dilemmas of mentors and their management in practice.Mentoring Tutoring: Partnership in Learning,21(1), 76-95. Pekerti, A. A., Moeller, M., Thomas, D. C., Napier, N. K. (2014). n-Culturals, the next cross-cultural challenge Introducing a multicultural mentoring model program.International Journal of Cross Cultural Management, 1470595814559532. Suffrin, R. L., Todd, N. R., Snchez, B. (2016). An Ecological Perspective Of Mentor Satisfaction With Their Youth Mentoring Relationships.Journal of Community Psychology,44(5), 553-568. Williams, E. A., Castro, S., Deptula, B. J., Scandura, T. A., Woods, J. (2013). Measurement Refinement in the Mentoring Arena and Movement Toward the Integration and Measurement of Authenticity in Developmental Relationships. Zachary, L. J., Fischler, L. A. (2014).Starting Strong: A Mentoring Fable. John Wiley Sons.

Alicia Essays - Uniforms, Childrens Clothing, School Uniform

Alicia Essays - Uniforms, Childrens Clothing, School Uniform Alicia The use of uniforms will strip identity, stifle creativity, and unnecessarily burden the families that cannot afford them. Another problem that will surface due to the carrying out of school uniforms is the suppression of the individual's creativity and expression. Many students' express who they are through the way they dress. One major conflict that arises is the issue on that clothing is a form of symbolism. Some say it could be a form of speech which is a fact through media and others. Yes, students should be able to dress the way they want, schools should have the right to set standards and create more of a dress code, not a unique uniform that each student must wear. Misconduct will always occur in schools not matter what type of clothing students wear, students who are problems will always seem to be a problem. School uniforms are somewhat outrageous to the concern inverse self security of right to the students, a better idea would be to put restrictions to clothing. A dress code may decrease misconduct. There is a high proven doubt it would not eliminate misconduct if uniforms were inforced. ...school uniforms will not eliminate the group barriers and unsafe school... Principal Ramon Leyba, from Phoenix, Arizona. The use of uniforms has already been fulfilled in several long-standing social environments. The punishment system uses uniforms to brand those persons who are imprisoned. Likewise, the military also uses them to separate and remove the individualism inside of the soldier. In both cases, individual identity is stripped away and the subject is forced to appear as the same outward appearance as every other subject. Which causes a surpressed environment of no choice in any manner. It is said some students may face certain pressures to stay hip but it really doesn't effect a huge majority. This type of acts will always be present in any manner of what a student wears due to their body or different appearances. Uniforms robs us of our outlook in time on fashion that we would lack of viewing towards the future offspring. Some memories of our time period in the evolution of the clothes industry of style would vanish from existence due to a graphical out look of a uniform. Their is depraving of expression as if a teenager wants to show the rest of the world that he/she loves Jesus, then he or she might wear a T-shirt that states a positive view on the subject. Similarly, a student might want to wear green colored clothing to show his or her support for St. Patrick's Day. School uniforms would end both of those examples listed within this paragraph and many, many more. Parents against uniforms The published information on the effects of school uniforms is rising on propaganda no severe studies have been conducted on the effects of a Uniform Policy. President Clinton's proposed solution, requiring public schools students to wear uniforms in class, borders on the pathetic. Instead of attacking the roots of the problem, Clinton and other politicians have come up with a quick fix, one that makes for nice headlines, but does little to stem the increase in violence among teens. Requiring all students to wear uniforms would be just another example of suffering because of the actions of a few. The Supreme Court ruled in 1969 that clothing is a mode of self-expression and as such, protected under the First Amendment. Therefore, say experts, public schools must offer parents the right to decline to have their children wear uniforms. Those students that do not wear them cannot be punished. Parents say.we are taking responsibility for our kids and stopping the government from doing OUR job!! Do Uniforms Promote Discipline? A national study released in October of 1998 by Educational Testing Service found that there was no evidence to support claims that uniforms reduce discipline problems. The results of these findings were reported on October 14, 1998, in the Shreveport Times in an article titled Uniforms Not a Discipline Factor in School. The address for the study's web site is: ets.org/research/pic/orderclass/oicchap1.html The last issue that needs to be addressed is the unnecessary burden that will be placed upon those families of limited

Beef Scares Europe essays

Beef Scares Europe essays The strange disease, called bovine spongiform encephalopathy, better known as BSE, had its origin in 1985, when the first official case of mad-cow disease was detected in Britain. In 1988 Britain ordered the slaughter of all cattle infected with BSE but the British manufacturers continued to export banned animal feed to the Continent. In 1990 a cat with symptoms of BSE was discovered. The British Government was frightened and started to watch for human cases. In 1995, the first person died of a Creutzfeldt-Jakob disease (CJD), the human version of mad-cow disease. Because of this tragic incident the continental Europeans stopped to buy British Beef, British cows and British animal feed in the mid-1990s and thats the reason why many European states felt themselves safe. Nevertheless in the last few weeks the first cases of BSE have been announced in Germany and Spain. In France a panic broke out as well because three supermarkets made public that meat from a dozen cows, which had an infected animal among them, had made its way into the shops. The outcome was that the beef prize dropped down immeasurably. The French public is eating 50 percent less beef than they did a few weeks ago and five neighbour-countries dont import meat from France anymore. The number of victims in Britain has increased to 82 in the last few days. Since last summer also two people in France and one person in Ireland have died from the disease. Doctors say that CJD is a mysterious, incurable illness that attacks the nervous system and destroys the brain and all its functions. Nobody knows when the illness will break out because the human form of the disease can incubate for a decade or more before symptoms appear. Unfortunately there is no cure for it but there are a number of medicaments which can relieve the pain. The bad news is that the number of victims is rising now about 40% because of the long incubation period. ...

Analyze Friendships Mysteries, to my Dearest LucasiaandOn Being Essay

Analyze Friendships Mysteries, to my Dearest LucasiaandOn Being Brought .. To S. M., A Young - Essay Example y—an ode to a loved one—and manipulating and taking a huge innovative step forward by switching the identity of the speaker, by making it a poem about two women loving one another. She is also taking a rebellious stand against male hierarchy and saying lesbians are as good as anyone else. Wheatley too was a rebel: the first published African American poet. Indeed, few people at the time could believe that a black woman could write so well: she was even challenged in court on the subject. She too brings religion into the picture writing in her poems, trying to show that all people are equal and worthy of respect. For example, she writes: â€Å"Remember, Christians, Negroes, black as Cain,/May be refind, and join th angelic train† She also worked hard to promote the works of other African Americans as in her poem â€Å"To S. M., a Young African Painter, on Seeing His Works.† Her criticism and poetry helped definitively shape African American literature, much the way that Philips’ poetry shaped lesbian literature. They are both

The Two Dominant Political Parties in the United States of America Essay

The Two Dominant Political Parties in the United States of America - Essay Example The federalist also insisted that the government should be run by "best people" or the elite and not by the common people. They supported the executive branch of the government. The Republicans wanted strict and inflexible interpretation of the institution and opposed central government. They proposed that the government lessen its intervention to economy and give the power to the state because they desired more involvement of the people. They also support legislature to formulate laws in governing the populace. Federalists admired the British and wanted to copy the aristocracy of Great Britain. The Republicans favored France. The Federalists' suppression of freedom of press and speech was strongly opposed by the Republicans. There were some similarities of these two political parties. To promote their policies and ideologies, the Federalists created Gazette of the United States and the Republican set up the National Gazette. This increased the involvement of the people, dividing further the Americans. Both parties supported foreign countries: the Federalist for Great Britain and the Republican for France.

Rollo May Theory of Personality Analysis

Rollo May Theory of Personality Analysis Rollo Reese May was born on April 21, 1909, in Ada Ohio to Earl Tittle and Matie Boughton, he was the first son and the second child of six children. Both of his parents were not well educated and there was very intellectual motivation in the household. Mays parents didnt get along and ended up getting a divorce. (Dr. C. George Boeree, 1998, 2006, p. 1) May older sister was diagnosis with schizophrenic and the father blame the illness on too much education. Growing up May was not close to his parents and really disliked his mother, he considered his mom as a bitch-kitty on wheels. He believed that his mothers behavior and his older sister schizophrenia caused him to have two failed marriages. (Rabinowitz, Good, Cozad, 1989). Mays was married three times and had two failed marriages, from his first wife he had three children a son and two daughters, he stood marry for 30 years in his first marriage due to the children, but then realized the marriage wasnt going to get better and end up divorcing his first wife, his second marriage was also unsuccessful. The last woman that he married was name Georgia Miller Johnson and was a Jungian analyst and that marriage lasted from 1988 until he died of tuberculosis, his son Robert Rollo was a director of counseling at Amherst College and his twin sister Carolyn Jane was a social worker and artist and the third child was Allegra Anne who was a documentary film writer and a single mother of two adopted multiracial children. (Bugental, 1996, p. 418). May attend college at Michigan State University and major in English and was asked to leave because he became an editor of a radical student magazine, he then transferred to Oberlin College where he received his BA in the year of 1930. After graduating, he pursued in art and was traveling through Europe with a group of artist. He stood in Europe from 1930 until 1933 and addition to his study of art, he taught at an American College in Greece where he took summer seminars that was taught by Alfred Adler in Vienna. In his second year while being in Europe, he began to question the meaning of his life when he came down with tuberculosis, While being in an sanatorium, he was faced with the possibility of death, he had a lot of time to read many literatures, he came across a literatures that was on the writer named Soren Kierkegaard, who was a Danish religious writer, a person that was inspired of existential movement. May became inspired of Soren Kierkegaard words of wisdom that it gave May the inspiration of coming up with his own theory. (Dr. C. George Boeree, 1998, 2006) Rollo Reese May was best known as an American existential psychologist and he was referred as the father of existential psychotherapy. May was associated with the humanistic psychology; he had a different way of thinking on the Human existence, then other psychologist, his human existence was sharper on the tragic dimension. According to Dr. C. George Boeree, (1998, 2006) on Mays personality Theories, stated that Rollo Reese May, used different terms and invented new words from some of existentialism old ideas, for example the word destiny is the same as thrownness and it is combined with the word fallenness, which mean that part of peoples lives that is determine for them, he also gave another example of the word courage, which was used more often than the traditional term authenticity, which meant facing ones anxiety and then raise above it. (Dr. C. George Boeree, 1998, 2006). According to Serlin, llene, Mays work was maintained by the balance between darkness and light, between the experiential and the intellectual. May considered the fundamental questions of human existence as the nature of evil, love and will and the meaning of anxiety and the important of myth. May inspired many people and it came from his ability to name the void of create in its face, to name evil but worked toward the good, to see meaningless, but to discover meaning and to face death, but create life. May was in the antiwar movement and many other social causes, he taught and mentored countless students and called himself a gentle rebel (Serlin, llene A. Tikkun, January 1995. pg. 65), in the face of an increasing dehumanized world. Rollo Reese May Theories of Personalities While being under influenced of Freud, Kierkegaard and Tillich, May developed a theory of personality that was based on existential philosophy and from that, he accepted the following terms: Dasein means a particular person in a world that is particular time and existing is under a particular set of circumstances. Mays Three Modes of Existence: Umwelt is the interaction with the physical world, Mitwelt, is the interaction with other humans and the Eigenwelt is the interaction with oneself. Alienation is when a person is estranged of aspect of the nature, which results of feeling lonely, emptiness and despair this happens because the three modes of existence is alienated from nature and from other people. Mays describe freedom, which a person can be free to choose the meaning of their own existence. Since a person is free to choose what type a person they become, they have to be responsible for what they become, another person circumstance of their fate can be praise or blamed for the nature of their existence, because we are responsible for ourselves. Ontology is the study of being. Within existentialism, ontological analysis is directed at understanding the essence of humans in general and of individual in particular. Phenomenology is the study of conscious experience as it exists for the person without any attempts to reduce, divide or compartmentalize it in anyway. Authenticity, if people live their lives in accordance with values that are freely chosen, they are living authentic lives, if however if people conform to values established by others, they have not exercised their personal freedom and are therefore living inauthentic lives, inauthentic is causally related to neurotic anxiety and guilt and the feeling of loneliness, ineffectiveness, self alienation and despair. Death because humans are mortal and because death is the ultimate state of nonbeing, awareness of ones inevitable death can cause anxiety. The source of anxiety is part of human existence and cannot be voided. The awareness of death, however, can add vitality to life by motivating a person as much out of life as possible in the limited time available. Thrownness is the circumstanced of a persons lives which it cant be control. Other existentialist referred this as thrownness and May refers it as destiny. May was the only existential psychologist that discusses certain stages, not as strict as the Freudian development. Mays Stages: Innocence is the pre self conscious stage of an infant, it is the innocent of premoral that is neither bad or good, the description that was given is like a wild animal who kills to eat and since the animal has to eat, he or she has to do what is must. Rebellion stage, the childhood and adolescent is when the ego or self-consciousness of the contrast with an adult from the no of a two years old to the no way of a teenager, which mean the rebellious person wants their freedom and does not yet understand of the responsibility that goes along with it. A teenager would like to use their allowance money on what ever they want, but still what the parent to provide the money and still complain about the parent not being fair. Ordinary stage is when the normal adult ego, conventional and a little boring, perhaps they have learned that the responsibility, but find it too demanding, and so seek refuge in conformity and traditional values. Creative is an authentic adult, the existential stage, beyond ego and self-actualizing. This is the person who, accepting destiny, faces anxiety with courage. Human Dilemma According to May (1967), the human dilemma is when people can view themselves as both the subject and the object at the same time. Mays description of the object-subject dichotomy is done in various ways, which is not always consistence. People are capable of seeing themselves as an object to things that happens to them, which are influenced by their destiny. Objectives are events of variables that are caused through stress that can cause a persons behavior, which is the stimulation that happens in certain ways and the way people respond to that certain way. Subjective is when the person is aware of the fact is happening to them and acts on the information, which gives them the determination of experience that are valuable and which one are not valuable to them and then act according to the personal formulations. (May, 1977, pp.198-201) May description of self-relatedness is distinguished of a human that rest from nature. It is mans capacity to stand outside himself, to know he is the subject as well as the object of experience, to see himself as the entity who is acting in the world of objects (May, 1967, p. 75). Humans can view the world and we can also view ourselves viewing and the self-relatedness or consciousness of our self allows the humans to escape the determinism and personal influence what we do. Humans consciousness of ones self can give us the power to stand outside of the rigid chain of stimulus and response to pause and by that pause can throw some weight on either side that can cast some decision and what the response will be, (May, 1953, p. 161). According to May feeling on these two psychologists, Skinner and Rogers, he felt that they had emphasized one side of the dilemma but was at the expense of others. Skinner had avoided the subjective of experience, May felt that people dont react to their inner experience of their environment, but they do see their environment in terms of their past experience and they do interpret the terms of their own symbols of hope and fear,(May, 1967, p. 15). Mays description of intentionality meant all mental acts are purely subjective of the way it is intended or that relates to the events that are from the outside of themselves. The example that was given, love is a subjective experience but one must love someone of something. Perception is a subject experience but one must perceive something. (May, 1969, pp. 224-225) Importance of Myth May believed that myth is the way of making sense in a senseless world, and is a narrative pattern that gives the significance to the society of existence (1991, p. 15), the problem in the society as cults, drug addiction, suicide and depression are traced of the lack of myths that can provide the individuals with a sense of their inner security. Anxiety and Guilt May was really interested in the human anxiety and guilt; he rejected Freuds interpretation of anxiety as the result from conflict that is between a persons biological needs and the demands of society. May felt that Freuds analyzed was too biological and compartmentalized and Freuds anxiety viewed his results from the conflict of the id, ego, and superego, but May approved on Kierkegaards existential definition instead because Kierkegaard theory of human freedom and anxiety went hand and hand. Normal anxiety is when a person experience the attempt to expand ones conscious or when the new values is displaced with the old ones due to changes in the person circumstances and it is an integral of a healthy growth, Mays theory consists that all growth of anxiety is the creation of surrender past values (May, 1967, p. 80). Neurotic anxiety is when a person hasnt met their normal anxiety on the time of the actual crisis in their growth and the threat to their values, which the neurotic anxiety ends in the result of the previous unmet normal anxiety (May, 1967, p. 80). In my understanding of Mays theory on normal anxiety and neurotic anxiety, one is when the person is having a problem, but not major and the problem can be solve. Example, when it is time to write a paper my normal anxiety kicks in and I start feeling shortness of breathe and then I cant concentrate on what I am doing and then I have to walk away for a little while to relax. Neurotic anxiety is when a person have problems and cant control their feeling and start to think that life is not going to get better for them, they start to become depress, feeling lonely and dont what to do anything with their lives, but it all depends on the circumstances the person is going through. May had four description of love and they are Sex, Eros, Philia and agape: Sex is the biological drives that can be satisfy by engaging in sexual intercourse, the same way eating a meal that can satisfy the hunger drive, which both can be triggered by the need and the availability of an object that will satisfy the need, (May, 1969, p.73). May one important wad daimons was the eros which to him was love not sex and in the Greek mythology was the minor god pictured as a young man and later the eros had transferred into an annoying little cupid, he understood that love was the need that people have to become as one with another person and was referred of an ancient Greek story that was by Aristophanes, that people was originally a four legged, four armed and a two headed creature and people became to prideful that the gods spilt the people into two, male and female and had cursed us with the never ending desire to recover the people missing in half, according to May, like any daimon, eros it is a good thing until it takes over the personality and the people would become obsessed with it. May also believe that the theory of will is another important concept and it was the ability for a person to organize their lives in order to achieve in their goals and that will is also a daimon that can have potential to take over a pe rson. Another definition of will is the ability to make a wish to come true. (Boeree, C. George, 1998, 2006) Philia is the third of love which is a friendship or a brotherly love. According to May, Eros cannot last for long without Philia because the tension of continuous attraction and passion would be too great (May, 1969). Philia is the relaxation in the presence of the beloved with accepts the others being as being; it is simply liking to be with the other, liking to rest with the other, liking the rhythm of the walk, the voice, the whole being of the other. Agape is the fourth type of loving, which May, 1969, p. 310), is the unselfishness of concern for ones partner and the aspect of love that is unconditional. New Science of Human: According to May an approach of the study on human nature, should not reduce the collection of habits, brain functions, genetically determined traits, early experiences or environmental events, all that is needed for science of humans are based on the ontological characteristic of humans and that science should take into consideration of human freedom and the importance of their phenomenological experience, the use of symbols and myths and the ability of the past, present and future in making decisions should value the process. Empirical Research are done by most existential theorists that are unconcern with the empirical validation of their concepts and believe that the place to validate their concepts is when the arena of everyday life, or in the therapeutic situation and not with a systematic laboratory or field of investigations. According to Van Kaam, (1966), an existential psychologist summarized the viewpoint: Experience such as responsibility, dread, anxiety, despair, freedom, love, wonder or decision cannot be measured or experimented with, they are simply there and can only be explicated in their givenness (Van Kaam, 1966, p. 187). May did not rejected the idea of the objective study of humans, but felt that the traditional scientific methodology was not appropriate, but he felt, what was needed was an approach of the studies of humans as whole, unique, complex beings. Many sciences welcomed Mays idea of developing of science more appropriate to the study of humans and not based on the assumptions and techniques of the natural science (Hergenhanh Olson, 2007, p. 32). Conclusion Rollo Reese May theories of Personality was inspiring, because as a psychologist, he consider the people as human beings, not just an experimental objective. His theories explain of different type of anxiety and what they meant in the human nature, he also explains the difference of love and the will to achieve in a goal. I felt that May Reese Rollo, really care for the people and once he became sick of Tuberculosis, he needed to let people know the understanding and the meaning of death and that people shouldnt be afraid of it, because one day we are going to leave the earth and we shouldnt be afraid of the word death. I remember telling my mom that I was scared of getting old and scare of dying and I didnt understand why I felt this way, but as I got older and realized that one day, we would have to leave this earth and we should enjoy the rest of our lives and shouldnt worry about dying and God would know when it is time for us to go.