Friday, August 28, 2020

Solutions Cost Accounting Chapter Essay Example

Arrangements Cost Accounting Chapter Paper Request, requesting costs, conveying costs, and the buy request lead time are sure. Buying cost per unit is unaffected by the amount requested. No barbecues happen. Expenses of value and shrinkage costs are viewed as just to the degree that these costs influence requesting costs or conveying costs. 20-4 Costs remembered for the outdoors expenses of stock are steady expenses for such things as protection, lease, out of date quality, deterioration, and breakage in addition to the open door cost of capital (or required degree of profitability). 0-5 Examples of chance costs applicable to the EX. choice model yet ordinarily not recorded in bookkeeping frameworks are the accompanying: 1. The arrival renounced by putting capital in stock; 2. Lost commitment edge on existing deals when a Stockpot happens; ND 3. Lost commitment edge on potential future deals that won't be made to displeased clients. 20-6 The means in processing the expenses of a forecast blunder when utilizing the EX. choice model are: Step 1: Compute the money related result from the best move that could be made, given the real measure Of the cost input. Stage 2: Compute the money related result from the best activity dependent on the mistaken measure Of the anticipated cost input. Stage 3: Compute the distinction between the money related results from Steps 1 and 2. 20-1 20-7 Goal consistency issues emerge when there is an irregularity between the EX. choice model and the model utilized for assessing the presentation of the individual actualizing the model. For instance, if opportunity costs are overlooked in execution assessment, the chief might be initiated to buy in an amount bigger than the EX. model demonstrates is ideal, 20-8 without a moment to spare 01 T) buying is the buy to materials (or merchandise) so they are conveyed similarly varying for creation (or deals), Benefits incorporate lower stock property (marked down distribution center space required and less cash tied up in stock) and less danger of stock outdated nature and deterioration 20-9 Factors causing decreases in the cost o put in buy requests of materials are: 0 Companies are setting up since quite a while ago run buying understandings that characterize cost and quality terms over an all-encompassing period. D Companies are utilizing electronic connections, for example, the Internet, to put in buy requests. D Companies are expanding the utilization Of procurement request cards. 20-10 Disagree. Picking the provider Who Offers the most minimal cost Will not really br ing about the least all out buy cost to the purchaser. This is on the grounds that the cost or buy cost Of the products is just one-?and maybe, most Obvious component of cost related with buying and overseeing inventories. We will compose a custom paper test on Solutions Cost Accounting Chapter explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on Solutions Cost Accounting Chapter explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom paper test on Solutions Cost Accounting Chapter explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Other hoist cost things are requesting costs, conveying costs, Stockpot costs, quality expenses, and shrinkage costs. A minimal effort provider may well force conditions on the purchaser, ?for example, low quality, or continuous picnics, or exorbitantly high inventories-?that bring about high all out expenses of procurement, Buyers must inspect all the components of costs pertinent to stock administration, not simply the price tag. 20-11 Supply-chain examination depicts the progression of merchandise, administrations, and data from the underlying wellsprings of materials and administrations to the conveyance of items to customers, whether or not those exercises happen in the name organization or in different organizations. Sharing of data across organizations empowers a decrease in stock levels at all stages, less picnics at the retail level, diminished assembling of item not thusly requested by retailers, and a decrease in assisted assembling orders, 20-12 Just-in-time (JUJU creation is a - ?request pull fabricating framework that has the accompanying highlights: TTL Organize creation in assembling cells, Hire and hold laborers who are multi-gifted, C Aggressively seek after complete quality administration (TTS) to kill surrenders, I] Place accentuation on lessening both arrangement time and assembling process duration, and Carefully select providers who are equipped for conveying quality materials in an opportune way _ 20-13 Traditional ordinary and standard costing frameworks utilize successive following, in which diary passages are recorded in a similar request as genuine buys and progress underway, commonly at four diverse trigger focuses all the while. Oblique punctuation line costing discards recording a portion of the diary passages identifying with the cycle from acquisition of direct materials to offer of completed products, I. E. , it has less trigger focuses at which diary sections are made. At the point when diary sections for at least one phases in the cycle are excluded, 20-2 the diary passages for an ensuing stage utilize typical or standard expenses to work in reverse to - ?flush outlet the expenses in the cycle for which diary sections were not made. 20-14 Versions of oblique punctuation line costing vary in the number and arrangement to trigger focuses at which diary passages are made in the bookkeeping framework: Number of Journal Entry Trigger focuses 3 Version I Location in Cycle Where Journal Entries Made Stage A. Acquisition of direct materials and causing of change costs Stage C. Culmination of good completed units of item Stage D. Offer of completed merchandise Stage A Purchase of direct materials and bringing about of change costs Stage D. Offer of completed merchandise Stage C Completion of good completed units of item Stage D. Offer of completed merchandise Version 2 Version 3 20-15 Traditional bookkeeping frameworks cost singular items, and separate item costs from selling, general, and managerial costs, Lean bookkeeping costs the whole worth stream rather than singular items. Revamp costs, unused limit expenses, and regular costs that can't be sensibly doled out to esteem streams are barred from esteem stream costs. Furthermore, many lean tallying frameworks cost material costs the period they are bought, as opposed to putting away them on the accounting report until the items utilizing the material are sold. 20-16 (20 min,) Economic request amount for retailer. L. D = 10,000 shirts for every year, P = $200, C = $7 per pullover every year EX. C 2 DIP C 2 0 10 ,OHO O $200 = 75593 756 shirts 7 Number Of requests for every year = D 10,000 13. 221] 14 requests EX. 756 Demand each working day Purchase lead time Reorder point D 10,000 27. 40 pullovers for each day Number of working days 365 = 7 days = 27. 4007 = 191. 80 0 192 pullovers 20-3 20-17 (20 min,) Economic request amount, impact of boundary changes continuation of 20-16). 1. D = 10,000 pullovers for every year, P = $30, C = $7 per shirt every year EX. Sick 2 DIP C 10 ,OHO $30 292. 7 shirts [1 293 pullovers 7 The sizable decrease in requesting cost (from 5200 to $30 per buy request) has diminished the EX. from 756 to 293. 2. The AT proposition has the two upsides and drawbacks. The upside is possibly higher deals. FEB. clients may buy more online than it they need to genuinely visit a store. FEB. would likewise have lower managerial expenses and lower stock holding costs with the proposition. The drawback is that AT could catch Fibs clients. Rehash clients to the AT be site need not be delegated BP clients. Would need to set up enforceable guidelines to ensure it catches progressing incomes from clients it coordinates to the AP site. There is lacking data to decide if FEB. ought to acknowledge TATS proposition. Much relies upon whether FEB. sees AT as a tenable, - ?legitimate accomplice. 20-18 (15 min. ) EX. for a retailer. 1. D 26,awards every year, P $165, C-$9 = $1. 80 for each yard for every year EX. O 2 0 26, 400 C SASS 2 DIP 0 2, 200 yards C D 26, 400 C 0 12 requests for every year EX. 2, 200 Number of requests for every year: Demand each working day = 105. 60 yards for every day = 528 yards for each week (105. 0 x 5 = Error! 26, 400 = 250 days out of each week) Purchasing lead time = fourteen days Reorder point = 528 yards for every week [1 fourteen days = 1 ,056 yards 20-13 (20 min. ) EX. for maker. 1. Pertinent conveying costs per part every year: Required yearly degree of profitability 15% [l $60 Relevant protection, materials taking care of, breakage, and so forth. Alcoholics every year Relevant conveying costs per part every year $96$15 With D 18,000 sections for every year; P $150: C $15 per part every year, EX. for maker is: EDP 2 18,000 EX.= C 600 units C $15 2. Important yea rly = [ID [l Q [l requesting costs [l D 18 ,OHO C] ISIS D = 600 $4,500 where Q = 600 units, the EX.. 3. At the EX., complete pertinent requesting expenses and all out significant conveying costs will be actually equivalent Therefore, absolute applicable conveying costs at the EX. = $4,500 (from necessity 2). We can likewise affirm this with an immediate figuring: Q C Relevant yearly conveying costs [12 [I 600 ASS where Q = 600 units, the EX. 4 Purchase request lead time is a large portion of a month. Month to month request is 18,000 units * a year = 1,500 units for every month. Request down the middle a month is Error! ; 1,500 units or 750 units. Soluble should reorder when the stock Of rotor sharp edges tumbles to 750 units. 25 0 (20 min. ) Sensitivity Of EX. to changes in applicable requesting and conveying costs. 1. A clear way to deal with the necessity is to develop the accompanying table for EX. at pertinent conveying and requesting costs. Yearly interest is 10,000 units. The equation for the EX. model is: EDP DIP ICQ EX. = and for Relevant Total Costs (ROTC) C Q 2 where D request in units every year P applicable requesting costs per buy request C = important conveying expenses of one unit in stock for the timespan utilized for D (one year in this issue. Significant requesting costs per Purchase request (P) $400 $100 EX. = 2 010, 000 0 $400 0,000 C $400 895 C D 895, ROTC-D $8, 944 $10 8952 Relevant Carrying Costs for every Jinni per Y

Saturday, August 22, 2020

Essay --

Paul Jobs was brought up in Germantown, Wisconsin and turned into a Coast Guard in World War II. He made a wager with his companions that he would have the option to discover a spouse inside about fourteen days. He met Clara Hagopian, who was conceived in New Jersey after her folks fled the Turks in Armenia, and the couple was locked in inside ten days. Clara understood that she was unable to have kids, so the wedded couple took a gander at appropriation (Issacson 28-29). Joanna Schieble was an alumni understudy at the University of Wisconsin. She lived inside an exacting family unit where her dad was incredibly severe about dating. When Joanna met Abdulfattah Jandali, a Muslim showing right hand from Syria, her dad took steps to repudiate her. She went with Abdulfattah to Syria and after two months when they returned, discovered she was pregnant. Keeping the child and fetus removal were not alternatives the couple considered. When Joanna discovered the supportive couple were Paul an d Clara Jobs, she made them guarantee that they would keep a school subsidize for the child. Steve Jobs was conceived on February 24th, 1955. After some hesitance, Joanna marked the selection papers and gave Steve Jobs to his unexperienced parents (Issacson 30-31). Steve Jobs knew since early on that he was received. A significant number of his dear companions accept that the mindfulness that he was surrendered as an infant made him into the autonomous individual he grew up to be (Issacson 32). Employments has said that he realizes individuals state that the motivation behind why he has buckled down was on the grounds that he needed his organic guardians to need him back, however Steve said that isn't accurate. (Issacson 33). Steve’s father is the individual that acquainted Steve with innovation. Paul chipped away at vehicles regularly, and in spite of the fact that Steve didn't care to get his hands messy, he cherished doing whatever he could to support h... ...nd Swainey). The understudies at this school likely have no clue about who Steve Jobs is, however he made their school be picked as one of the most developed in innovation on account of Jobs. Amy Heimerl is an instructors that works at Park Avenue Elementary School in Auburn, Maine. She works in a school locale that incorporates iPads in the study hall. Her class comprises of 22 understudies. She framed an individual learning experience for every understudy by putting a similar library of uses on each student’s iPad and afterward moved certain applications to each student’s envelope. The understudies have simple access to learning materials that assist them with advancing quicker. The iPad invigorated understudies to think exclusively and they were progressively well-suited to share what they realized with others (â€Å"See Inspiration†). Steve Jobs has changed the way the world uses innovation in regular daily existence.

The Outsider Essay Research Paper The Outsider free essay sample

The Outsider Essay, Research Paper The Foreigner Meursault is rebuffed, non for his offense of executing another person however for declining to play the game. This announcement is of incredible pertinence to the novel The Outsider, by Albert Camus. Society overall implements its musings and qualities, upon all people, however curiously on the individuals who vary from the standard . Through Meursault? s position of the universe, stood out from that of both the otherworldly and legal framework this impression is foregrounded. Meursault? s mindset on expire and passing is extremely unique to that of the greater part of individuals at the clasp. He was dispassionate and unresponsive to the perish of his female parent, something that was incredible and by no organizations worthy. ? I didn? T know whether I could smoke in forepart of female parent. I thoroughly considered it and chose it didn? Ts really matter. This is a legitimate train of thought for Meursault, he accepts that when you are dead, so you really are dead, so smoking or non smoking will do no distinction to the expired. We will compose a custom exposition test on The Outsider Essay Research Paper The Outsider or then again any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page I likely cherished my female parent my female parent rather a cluster, however that didn? t mean anything. He acknowledges his female parent is dead, and that his adoration implies nil to her, actually, nil organizations anything to her. These contemplations were troubling blending to his social orders models and Euro-driven worth framework. He said that I hadn? T needed to see mother ; that I? nutrient D smoked, I? nutrient D dozed and I? nutrient D had some white java. What's more, I felt something working up the entire room ; for the principal cut I understood I was liable. This quote is a cardinal feature of the establishment precept in the novel. Meursault acknowledges, at that minute, that he is on test for killing a grown-up male, yet he will be discovered accountable of the charge non for killing an individual yet for the straightforward ground that he did non play social orders game at his female parent? s memorial service, in this manner he is blameworthy. The build of affection helps feature Meursault? s contrasts to the cultural standard and manufactures the base for the blameworthy finding of actuality and coming about punishment. She so needed to cognize in the event that I adored her. I answered as I had done one time as of now, that it didn? t mean anything other than that I likely didn? T. Meursault does non take either love, or marriage genuinely, in light of the fact that he accepts that they do non really check. Marie? s position, by the by, is oppositely contradicted to that of Meursault, as she, as a large portion of society, had faith in the profound and legal frameworks. She has confidence in affection and in all possibility some signifier of God. Essentially she adjusts to society, she obeys it and fits in . While Meursault is by no organizations an agnostic, he does what he needs, and believes and communicates these emotions as he wishes. Meursault is non rebuffed for fail to cherish Marie, however through the issue and treatment of adoration, the crowd can hang on how gigantically he varies from society, and that is the thing that Meursault is fundamentally rebuffed for. Meursault? s honestness is another feature that separates him from the rest of society. He is noteworthy about each bit of his life. While society does non back lie, individuals naturally do to abstain from being seen as abnormal. Meursault by and by does non care for social orders esteems and does non hold fast to them, for this ground he is noteworthy about everything. At that point he inquired as to whether he could express the I? nutrient D controlled my characteristic emotions that twenty-four hours. I stated, No, on the grounds that it? s non valid. ? He took a gander at me in an inquisitive way, as though he discovered me to some degree net excursion. In this quote Meursault answers with completely honestness, yet on the grounds that his answer is unsuitable by social orders models the lawyer is dismayed. Meursault does non play the game in any event, when confronted with a potential perish sentence, he is a victim to reality. For his total reasonableness, he is isolated from the general public in which he lives and appropriately rebuffed for it. Aspiration plays a significant capacity in numerous social orders and this quality is viewed as commendable for a person to hold. Meursault comes up short on this quality for two grounds, he lives carefully through his detects, on the off chance that he is cheerful in a specific topographic point so there is no ground to adjust and he accepts that nil undertakings, regardless of whether he does or doesn? Ts climb the Socio-financial stepping stool is of no significance to him. ? what's more, that I wasn? T at all disappointed with mine here. He looked troubled and said that I at any point sidestepped the request and that I had no desire. Society understands this as inactivity, yet Meursault is only expressing what he feels and the way that he has no desire doesn? Ts genuinely expect anything. Be that as it may, his idea varies from that of his general public and thusly he is rebuffed for different people groups? lack of trepidation. The main beginnings of all the political directions bing in Meursault? s society are the congregation and profound foundations. The considerations and qualities are defined by the congregation and implemented by the legal framework. It is normal that a grown-up male call at his female parent? s burial service and that he should encounter contrition for executing another person, individuals who do non stick to these viewpoints are esteemed non to hold a mind. He reported that I had no topographic point in the public arena whose most cardinal guidelines I overlooked, nor would I be able to do a plea to the Black Marias when I knew nil of the most essential human responses. This is a quote by the Public Prosecutor, both a profound and legitimate grown-up male. Through Meursault? s look of contemplations and sentiments, he is obviously fit for feeling and human natural bent, yet in light of the fact that he does non remain by the guidelines he is denounced by a general public, which fear s him, for his distinction. Meursault will not have confidence in God, he won't respect the prevailing political direction of his clasp, he will not play the game and for this he is rebuffed. Meursault was brought to test for executing another person, yet he was sentenced and rebuffed for declining to play the game. He did non hold fast to the guidelines nor did he try to adjust himself to all the more likely suit the universe where he lived. As the officer stated, and fundamentally, in social orders eyes he was Mr. Antichrist and for this he was sentenced to expire.

Friday, August 21, 2020

Lack Of Realism in Shakespeares Plays free essay sample

Looks at legend, sentimentalism unreasonable highlights of plots, settings characters from current basic point of view. The motivation behind this exploration is to analyze the association between the alleged absence of authenticity in Shakespearean plot, setting, and portrayal, and the clear trouble that cutting edge perusers of Shakespeare experience with the content accordingly. The arrangement of the exploration will be to presented the bases on which such an association might be attested, and afterward to talk about, regarding chosen plays, how such challenges can be comprehended and maybe survive. The absence of authenticity of A Midsummer Nights Dream is evident to the point that it appears to be unnecessary to make reference to it. The setting is as far as anyone knows antiquated Athens, however this isn't the Athens of history, for the looming marriage of two legendary characters, Theseus and Hippolyta, is the foreseen event. Probably genuine characters, the youthful darlings and their folks, are in peril

Alcohol in Our Society; Huxley’s View in Relation to Brave New World Es

Liquor in Our Society; Huxley’s View in Relation to Brave New World Aldous Huxley’s Brave New World is a sci-fi book that catches both the great and awful sides of cloning and large scale manufacturing of people through science. Huxley’s book, distributed in 1932, passes on his very much created and shockingly precise thoughts regarding human conduct in what was then the inaccessible future. Likewise, his composing estimates the limit with regards to which people can fixate on having an ideal society, yet additionally having absolute command over everybody and everything in reality as we know it where nothing is wild and untamed. Independence is viewed as a reason for unsteadiness, and society completely is separated into five standings. For the individuals of the â€Å"World State†, life depends on quick joy and consistent bliss; sex and the utilization of the medication soma are a significant piece of each person’s life. The utilization of soma is so predominant in the World State that no different medications are ever utilized by anybody. It is the solution for everything and the enhancement to bliss. Here and there, it is conceivable to state that soma is utilized in a manner that could attract correlations with the utilization of liquor the general public known to people today. On a few events in the book, significant characters show their utilization soma as an approach to escape from cruel or awkward emotions, or to additionally upgrade their social exercises. In one such case, Lenina and Henry take a few dosages of the medication while out on the town (Huxley, 75). The utilization of soma, in this occasion, makes the two become somewhat negligent of what's going on around them, and in the long run prompts them taking part in sex. In this sense, it can without much of a stretch be perceived how soma is utilized likewise as liquor; individuals use I... ...ohol turned into an occurrence of how soma could be viewed as a decent option in contrast to liquor. Linda’s uncontrolled drinking, in any case, came because of her molding and utilization of soma when she was an inhabitant of the World State. Therefore, it very well may be contended that everybody from the World State is an abuser of soma in that the individual in question utilizes it to escape from everything without exception, like the way Linda utilizes liquor to get away from before and her child. Huxley is obviously utilizing soma to say something about society all in all, how individuals use liquor and different medications as a break and partner them with joy and fun. It is clear from his composing that he accepts that a general public, which is so aim on guilty pleasure and believes this to be â€Å"High Life†, is really a startling idea and worth contrasting such a world with our own. (www.grlzontop.com/bnw/index2.html)

Friday, July 3, 2020

MBA Math Monday Balance Sheet Transactions

The Monday MBA Math series helps prospective MBA students to self assess their proficiency with the quantitative building blocks of the MBA first year curriculum. The first MBA Math accounting exercise explained that balance sheets provide a snapshot of a firms financial condition at a moment in time, with balance referring to the equality between the left sides assets and the right sides combination of liabilities and equity. This exercise introduces transactions as the means by which the balance sheet changes over time. As long as the balance sheet equation (assets = liabilities + equity) is maintained for each transaction then the new balance sheet that results from a large sequence of transactions will remain in balance. This exercise introduces the proper treatment of a few standard transactions at the level of the balance sheet equation. The full MBA Math course continues deeper into allocation of transactions to specific balance sheet accounts. Internalizing the concepts and handling of standard transactions will help students to be ready for the more complex issues of proper revenue recognition and expense matching of accrual accounting that they will encounter in their MBA coursework. Spending time in the accounting trenches working with transactions is critical to developing an informed understanding of the financial statements that MBAs will analyze in their classes and careers. In a business climate punctuated with outrage over accounting tricks and scandals, it pays to start early to understand accounting from the ground up. Exercise: Evaluate each of the following transactions in terms of their effect on assets, liabilities, and equity. 1. Buy $17,000 worth of manufacturing supplies on credit2. Issue $90,000 in stock3. Receive payment of $10,000 owed by a customer4. Purchase equipment for $46,000 in cash What is the net change in Total Assets? Solution (with audio commentary): click here Prof. Peter Regan created the self-paced, online MBA Math quantitative skills course and teaches live MBA courses at Dartmouth (Tuck), Duke (Fuqua), and Cornell (Johnson).

Tuesday, May 26, 2020

A Review of Persuasive Essay Topics 5th Graders

A Review of Persuasive Essay Topics 5th Graders Persuasive Essay Topics 5th Graders at a Glance If nobody knows the way to write or read cursive handwriting, the shape of communication is going to be lost, some believe. You do not need to be formal when writing your thoughts. There's a rotation at school, and it's your choice and your class to develop a lunch menu for the week. The most frequently encountered paper writing service that the vast majority of our clients require is essay writing. Try to remember, whatever you select will have a significant effect on the total consequence of your article. Citations and extracts from several sources have to be formatted properly. A broad subject always seems simpler to write about as it is possible to discover a lot of materials about it. The cost of an essay depends upon the total amount of effort the writer has to exert. If you discover that the writer did not provide precisely what you expected, request a revision, and we'll make the corrections. Our qualified academic experts will aid you in finding an ideal persuasive essay topic according to all of your requirements and compose a custom-tailored model answer. When you inform us about all of the paper information, we'll begin trying to find an ideal writer for your paper. Adoption ought to be encouraged. Choosing Persuasive Speech Topics A persuasive speech cannot be effective in the event the speaker chooses the incorrect topic. Abortion needs to be considered illegal. Immigration ought to be limited. Your work is to choose whether or not there ought to be a particular age when kids are given access to a smartphone. For instance, if you're writing about the subject about elite athletes, you could argue that Michael Jordan is an elite athlete on account of the skills he has. To make sure that you will locate a complete answer to every question, we've got a support team that is always online. Finding the subject of your interest can help you work harder on your project and show your style in the simplest way possible. Though people believe education is a correct and will make society, overall, a better place for everybody, others feel there's no legitimate method to provide a free college education as colleges would still must be funded (likely through tax dollars). Personal colleges are far better than state colleges. All students need to have a year studying abroad. Therefore, many students and employees decide to acquire affordable essay rather than writing it themselves. The voting age should be lowered. The legal drinking age should be raised. Parents should speak to kids about drugs at a youthful age. Some feel parents ought to be allowed to provide permission for their minor children to have tattoos, since they ar e making the decision for their own children. Getting the Best Persuasive Essay Topics 5th Graders Freedom of choice is excellent. Then you already understand what your topic ought to be. Still, you need to make your topic more specific. Define the key points that you would like to get across and set them in a persuasive topic. Target Audience Now you have your list of ideas, it is the right time to pick which subject would fit your audience. Time is additionally a very important point of consideration in any form of speech. Once you're able to narrow your audience, reflect in their views you are now able to select your topic. When you sit down to compose a speech, but you don't understand what topic to select, that may be an issue. If you're writing a persuasive speech, and let's say you have lots of freedom to settle on a topic. Get the Scoop on Persuasive Essay Topics 5th Graders Before You're Too Late Parents of bullies should need to pay a fine. Teens ought to be able to pick their bedtime. They should be required to take parenting classes. The One Thing to Do for Persuasive Essay Topics 5th Graders There isn't any question about attempting to convince anyone here. When you're permitted to write about whatever you want, never rely on a person's thoughts about the subject you like as a pivotal criterion for your choice. It's important to understand that essay topics are just basic ideas that leave you pondering a notion that might be a huge deal to somebody else. The very first thing you n eed to realize searching for an ideal topic is that your opinion is the thing that matters the most. Silent letters in words ought to be removed. Prostitution ought to be legalized. Doing this, you'll certainly find your ideal essay title easily and faster. Animals ought to be equal to humans.