Listeria monocytogenes Essay -- Essays Papers

Listeria monocytogenes Introduction Listeria monocytogenes, a motile, gram-positive rod, is an opportunistic food-borne pathogen capable of causing listeriosis in humans. Listeriosis includes manifestations of septicemia, meningitis, pneumonia, and encephalitis. L. monocytogenes is also implicated in miscarriages, stillbirth, and premature birth for pregnant women. L. monocytogenes is a tough bacterium resistant to freezing, drying, and heat; most strains have been shown to be pathogenic. It is hypothesized that 1-10% of humans are intestinal carriers of L. monocytogenes. Over 37 mammalian species, including wild and domestic animals, are capable of L. monocytogenes infection and transmission. Extensive environmental reservoirs for L. monocytogenes include soil, water, vegetation, sewage, silage, and the intestinal tract of various animals. Encounter: L. monocytogenes is transmitted by ingestion of contaminated food or water. The bacterium is associated with raw milk, cheeses, (particularly soft varieties) ice cream, raw vegetables, fermented raw-meat sausages, raw and cooked poultry, raw meats, and raw and smoked fish. It is capable of growing at temperatures as low as 3Â °C allowing multiplication in refrigerated foods, making L. monocytogenes infection particularly hard to avoid. The infective dose has not been determined, but is believed to vary with the susceptibility of the individual. It may be less than 1000 bacterium in the immuno-compromised individual. Entry, Multiplication, and Spread: L. monocytogenes initially gains access to the body through the gastrointestinal tract but is capable of infecting the blood through monocytes, macrophages and polymorphonuclear leukocytes. The bacterium is also capable of infe... ...s system involvement, the elderly and in persons with other serious medical problems. Worldwide: Approximately 2,500 cases of listeriosis are reported every year in the United States. This includes 500 preventable deaths. L. monocytogenes outbreaks are still occurring worldwide. Recently, in 2002 contaminated turkey deli meat caused a US outbreak along the east coast and contaminated cheese caused an outbreak in British Columbia. Outbreaks over the past twenty years have involved contaminated chocolate milk, shrimp, lunchmeats, and cheese. A California outbreak in 1985 was due to contaminated Mexican-style cheese. This outbreak led to numerous stillbirths resulting in the monitoring of cheeses by the FDA. Fortunately, according to a study done by The US Department of Health and Human Services, infections with L. monocytogenes have decreased 35 % from 1996 to 2002.

A Game of Thrones Chapter Thirty-nine

Eddard He dreamt an old dream, of three knights in white cloaks, and a tower long fallen, and Lyanna in her bed of blood. In the dream his friends rode with him, as they had in life. Proud Martyn Cassel, Jory's father; faithful Theo Wull; Ethan Glover, who had been Brandon's squire; Ser Mark Ryswell, soft of speech and gentle of heart; the crannogman, Howland Reed; Lord Dustin on his great red stallion. Ned had known their faces as well as he knew his own once, but the years leech at a man's memories, even those he has vowed never to forget. In the dream they were only shadows, grey wraiths on horses made of mist. They were seven, facing three. In the dream as it had been in life. Yet these were no ordinary three. They waited before the round tower, the red mountains of Dorne at their backs, their white cloaks blowing in the wind. And these were no shadows; their faces burned clear, even now. Ser Arthur Dayne, the Sword of the Morning, had a sad smile on his lips. The hilt of the greatsword Dawn poked up over his right shoulder. Ser Oswell Whent was on one knee, sharpening his blade with a whetstone. Across his white-enameled helm, the black bat of his House spread its wings. Between them stood fierce old Ser Gerold Hightower, the White Bull, Lord Commander of the Kingsguard. â€Å"I looked for you on the Trident,† Ned said to them. â€Å"We were not there,† Ser Gerold answered. â€Å"Woe to the Usurper if we had been,† said Ser Oswell. â€Å"When King's Landing fell, Ser Jaime slew your king with a golden sword, and I wondered where you were.† â€Å"Far away,† Ser Gerold said, â€Å"or Aerys would yet sit the Iron Throne, and our false brother would burn in seven hells.† â€Å"I came down on Storm's End to lift the siege,† Ned told them, â€Å"and the Lords Tyrell and Redwyne dipped their banners, and all their knights bent the knee to pledge us fealty. I was certain you would be among them.† â€Å"Our knees do not bend easily,† said Ser Arthur Dayne. â€Å"Ser Willem Darry is fled to Dragonstone, with your queen and Prince Viserys. I thought you might have sailed with him.† â€Å"Ser Willem is a good man and true,† said Ser Oswell. â€Å"But not of the Kingsguard,† Ser Gerold pointed out. â€Å"The Kingsguard does not flee.† â€Å"Then or now,† said Ser Arthur. He donned his helm. â€Å"We swore a vow,† explained old Ser Gerold. Ned's wraiths moved up beside him, with shadow swords in hand. They were seven against three. â€Å"And now it begins,† said Ser Arthur Dayne, the Sword of the Morning. He unsheathed Dawn and held it with both hands. The blade was pale as milkglass, alive with light. â€Å"No,† Ned said with sadness in his voice. â€Å"Now it ends.† As they came together in a rush of steel and shadow, he could hear Lyanna screaming. â€Å"Eddard!† she called. A storm of rose petals blew across a blood-streaked sky, as blue as the eyes of death. â€Å"Lord Eddard,† Lyanna called again. â€Å"I promise,† he whispered. â€Å"Lya, I promise . . . â€Å" â€Å"Lord Eddard,† a man echoed from the dark. Groaning, Eddard Stark opened his eyes. Moonlight streamed through the tall windows of the Tower of the Hand. â€Å"Lord Eddard?† A shadow stood over the bed. â€Å"How . . . how long?† The sheets were tangled, his leg splinted and plastered. A dull throb of pain shot up his side. â€Å"Six days and seven nights.† The voice was Vayon Poole's. The steward held a cup to Ned's lips. â€Å"Drink, my lord.† â€Å"What . . . ?† â€Å"Only water. Maester Pycelle said you would be thirsty.† Ned drank. His lips were parched and cracked. The water tasted sweet as honey. â€Å"The king left orders,† Vayon Poole told him when the cup was empty. â€Å"He would speak with you, my lord.† â€Å"On the morrow,† Ned said. â€Å"When I am stronger.† He could not face Robert now. The dream had left him weak as a kitten. â€Å"My lord,† Poole said, â€Å"he commanded us to send you to him the moment you opened your eyes.† The steward busied himself lighting a bedside candle. Ned cursed softly. Robert was never known for his patience. â€Å"Tell him I'm too weak to come to him. If he wishes to speak with me, I should be pleased to receive him here. I hope you wake him from a sound sleep. And summon . . . † He was about to say Jory when he remembered. â€Å"Summon the captain of my guard.† Alyn stepped into the bedchamber a few moments after the steward had taken his leave. â€Å"My lord.† â€Å"Poole tells me it has been six days,† Ned said. â€Å"I must know how things stand.† â€Å"The Kingslayer is fled the city,† Alyn told him. â€Å"The talk is he's ridden back to Casterly Rock to join his father. The story of how Lady Catelyn took the Imp is on every lip. I have put on extra guards, if it please you.† â€Å"It does,† Ned assured him. â€Å"My daughters?† â€Å"They have been with you every day, my lord. Sansa prays quietly, but Arya . . . † He hesitated. â€Å"She has not said a word since they brought you back. She is a fierce little thing, my lord. I have never seen such anger in a girl.† â€Å"Whatever happens,† Ned said, â€Å"I want my daughters kept safe. I fear this is only the beginning.† â€Å"No harm will come to them, Lord Eddard,† Alyn said. â€Å"I stake my life on that.† â€Å"Jory and the others . . . â€Å" â€Å"I gave them over to the silent sisters, to be sent north to Winterfell. Jory would want to lie beside his grandfather.† It would have to be his grandfather, for Jory's father was buried far to the south. Martyn Cassel had perished with the rest. Ned had pulled the tower down afterward, and used its bloody stones to build eight cairns upon the ridge. It was said that Rhaegar had named that place the tower of joy, but for Ned it was a bitter memory. They had been seven against three, yet only two had lived to ride away; Eddard Stark himself and the little crannogman, Howland Reed. He did not think it omened well that he should dream that dream again after so many years. â€Å"You've done well, Alyn,† Ned was saying when Vayon Poole returned. The steward bowed low. â€Å"His Grace is without, my lord, and the queen with him.† Ned pushed himself up higher, wincing as his leg trembled with pain. He had not expected Cersei to come. It did not bode well that she had. â€Å"Send them in, and leave us. What we have to say should not go beyond these walls.† Poole withdrew quietly. Robert had taken time to dress. He wore a black velvet doublet with the crowned stag of Baratheon worked upon the breast in golden thread, and a golden mantle with a cloak of black and gold squares. A flagon of wine was in his hand, his face already flushed from drink. Cersei Lannister entered behind him, a jeweled tiara in her hair. â€Å"Your Grace,† Ned said. â€Å"Your pardons. I cannot rise.† â€Å"No matter,† the king said gruffly. â€Å"Some wine? From the Arbor. A good vintage.† â€Å"A small cup,† Ned said. â€Å"My head is still heavy from the milk of the poppy.† â€Å"A man in your place should count himself fortunate that his head is still on his shoulders,† the queen declared. â€Å"Quiet, woman,† Robert snapped. He brought Ned a cup of wine. â€Å"Does the leg still pain you?† â€Å"Some,† Ned said. His head was swimming, but it would not do to admit to weakness in front of the queen. â€Å"Pycelle swears it will heal clean.† Robert frowned. â€Å"I take it you know what Catelyn has done?† â€Å"I do.† Ned took a small swallow of wine. â€Å"My lady wife is blameless, Your Grace. All she did she did at my command.† â€Å"I am not pleased, Ned,† Robert grumbled. â€Å"By what right do you dare lay hands on my blood?† Cersei demanded. â€Å"Who do you think you are?† â€Å"The Hand of the King,† Ned told her with icy courtesy. â€Å"Charged by your own lord husband to keep the king's peace and enforce the king's justice.† â€Å"You were the Hand,† Cersei began, â€Å"but now—† â€Å"Silence!† the king roared. â€Å"You asked him a question and he answered it.† Cersei subsided, cold with anger, and Robert turned back to Ned. â€Å"Keep the king's peace, you say. Is this how you keep my peace, Ned? Seven men are dead . . . â€Å" â€Å"Eight,† the queen corrected. â€Å"Tregar died this morning, of the blow Lord Stark gave him.† â€Å"Abductions on the kingsroad and drunken slaughter in my streets,† the king said. â€Å"I will not have it, Ned.† â€Å"Catelyn had good reason for taking the Imp—† â€Å"I said, I will not have it! To hell with her reasons. You will command her to release the dwarf at once, and you will make your peace with Jaime.† â€Å"Three of my men were butchered before my eyes, because Jaime Lannister wished to chasten me. Am I to forget that?† â€Å"My brother was not the cause of this quarrel,† Cersei told the king. â€Å"Lord Stark was returning drunk from a brothel. His men attacked Jaime and his guards, even as his wife attacked Tyrion on the kingsroad.† â€Å"You know me better than that, Robert,† Ned said. â€Å"Ask Lord Baelish if you doubt me. He was there.† â€Å"I've talked to Littlefinger,† Robert said. â€Å"He claims he rode off to bring the gold cloaks before the fighting began, but he admits you were returning from some whorehouse.† â€Å"Some whorehouse? Damn your eyes, Robert, I went there to have a look at your daughter! Her mother has named her Barra. She looks like that first girl you fathered, when we were boys together in the Vale.† He watched the queen as he spoke; her face was a mask, still and pale, betraying nothing. Robert flushed. â€Å"Barra,† he grumbled. â€Å"Is that supposed to please me? Damn the girl. I thought she had more sense.† â€Å"She cannot be more than fifteen, and a whore, and you thought she had sense?† Ned said, incredulous. His leg was beginning to pain him sorely. It was hard to keep his temper. â€Å"The fool child is in love with you, Robert.† The king glanced at Cersei. â€Å"This is no fit subject for the queen's ears.† â€Å"Her Grace will have no liking for anything I have to say,† Ned replied. â€Å"I am told the Kingslayer has fled the city. Give me leave to bring him back to justice.† The king swirled the wine in his cup, brooding. He took a swallow. â€Å"No,† he said. â€Å"I want no more of this. Jaime slew three of your men, and you five of his. Now it ends.† â€Å"Is that your notion of justice?† Ned flared. â€Å"If so, I am pleased that I am no longer your Hand.† The queen looked to her husband. â€Å"If any man had dared speak to a Targaryen as he has spoken to you—† â€Å"Do you take me for Aerys?† Robert interrupted. â€Å"I took you for a king. Jaime and Tyrion are your own brothers, by all the laws of marriage and the bonds we share. The Starks have driven off the one and seized the other. This man dishonors you with every breath he takes, and yet you stand there meekly, asking if his leg pains him and would he like some wine.† Robert's face was dark with anger. â€Å"How many times must I tell you to hold your tongue, woman?† Cersei's face was a study in contempt. â€Å"What a jape the gods have made of us two,† she said. â€Å"By all rights, you ought to be in skirts and me in mail.† Purple with rage, the king lashed out, a vicious backhand blow to the side of the head. She stumbled against the table and fell hard, yet Cersei Lannister did not cry out. Her slender fingers brushed her cheek, where the pale smooth skin was already reddening. On the morrow the bruise would cover half her face. â€Å"I shall wear this as a badge of honor,† she announced. â€Å"Wear it in silence, or I'll honor you again,† Robert vowed. He shouted for a guard. Ser Meryn Trant stepped into the room, tall and somber in his white armor. â€Å"The queen is tired. See her to her bedchamber.† The knight helped Cersei to her feet and led her out without a word. Robert reached for the flagon and refilled his cup. â€Å"You see what she does to me, Ned.† The king seated himself, cradling his wine cup. â€Å"My loving wife. The mother of my children.† The rage was gone from him now; in his eyes Ned saw something sad and scared. â€Å"I should not have hit her. That was not . . . that was not kingly.† He stared down at his hands, as if he did not quite know what they were. â€Å"I was always strong . . . no one could stand before me, no one. How do you fight someone if you can't hit them?† Confused, the king shook his head. â€Å"Rhaegar . . . Rhaegar won, damn him. I killed him, Ned, I drove the spike right through that black armor into his black heart, and he died at my feet. They made up songs about it. Yet somehow he still won. He has Lyanna now, and I have her.† The king drained his cup. â€Å"Your Grace,† Ned Stark said, â€Å"we must talk . . . â€Å" Robert pressed his fingertips against his temples. â€Å"I am sick unto death of talk. On the morrow I'm going to the kingswood to hunt. Whatever you have to say can wait until I return.† â€Å"If the gods are good, I shall not be here on your return. You commanded me to return to Winterfell, remember?† Robert stood up, grasping one of the bedposts to steady himself. â€Å"The gods are seldom good, Ned. Here, this is yours.† He pulled the heavy silver hand clasp from a pocket in the lining of his cloak and tossed it on the bed. â€Å"Like it or not, you are my Hand, damn you. I forbid you to leave.† Ned picked up the silver clasp. He was being given no choice, it seemed. His leg throbbed, and he felt as helpless as a child. â€Å"The Targaryen girl—† The king groaned. â€Å"Seven hells, don't start with her again. That's done, I'll hear no more of it.† â€Å"Why would you want me as your Hand, if you refuse to listen to my counsel?† â€Å"Why?† Robert laughed. â€Å"Why not? Someone has to rule this damnable kingdom. Put on the badge, Ned. It suits you. And if you ever throw it in my face again, I swear to you, I'll pin the damned thing on Jaime Lannister.†

A Desert Journey Kokology

A Desert Journey Waiting can be a special form of torture, worse than any momentary pain. The combination of frustration and boredom can send even the bravest heart into a state of panic. Our first journey will bring us face to face with the infinite. Take a moment to prepare yourself, and eternal desert†¦ 1. You are riding a camel across the vast and empty expanse of a seemingly endless dessert. You have ridden until you are near exhaustion. What words would you say to the camel that has carried you all the way? 2. Just at the point you thought you’d die of thirst, a beautiful oasis appears.But someone has arrived before you. Who is this other traveller? (Use the name of a person you know. ) 3. Time passes slowly in the desert, and it feels like an eternity before the lights of a town appear on the horizon. You have finally reached your destination. What are your feelings as you come to your journey’s end? 4. The time has come to part with the camel you have ridde n for so long. Just as you dismount, a new rider climbs into the saddle to take your place. Who is the new rider? (Name another person in your life. ) Key to a Desert JourneyThe desert and camel theme symbolizes the journey toward personal independence. Specifically, this scenario reveals your feelings about parting with a lover. Your answers show how you might react when the time comes to go your separate ways. 1. The words you spoke to the camel reveal what you might say to yourself when you realize love has been lost. Did you try words of encouragement like â€Å"We’ll make it through somehow! † Or was there a hint of despair — â€Å"We’re lost†¦ this is hopeless†¦ I think we’re going to die out here†? 2. In psychological terms, the oasis symbolizes the key to solving one’s problems.The person you encountered here could be someone who has helped or comforted you in the past or one you might turn to in times of need. 3. Th e town at journey’s end stands for the order restored to your emotions once you’ve recovered from your broken heart. Your feelings upon reaching the town are your true feeling about finally getting over a lost love. 4. The new rider is a person toward whom you feel a secret rivalry, jealousy, or resentment. Is the person you named a rival in love or maybe someone who once broke your heart?

Significance of Words Dying and Death in To Build Essays

Significance of Words Dying and Death in To Build Essays Significance of Words Dying and Death in To Build a Fire Dying and Death in To Build a Fire Modern Lit. Paper Significance of Words Dying and Death in "To Build a Fire" Dying and Death in "To Build a Fire" The significance of the words "dying and death" in Jack London's 1910 novel, "To Build a Fire" continuously expresses the man's dwindling warmth and bad luck in his journey along the Yukon trail to meet "the boys" at camp. London associates dying with the man's diminishing ability to stay warm in the frigid Alaskan climate. The main characters predicament slowly worsens one level at a time finally resulting in death. The narrator informs the reader "the man" lacks personal experience travelling in the Yukon terrain. The old-timer warned the man about the harsh realities of the Klondike. The confident main character thinks of the old-timer at Sulphur Creek as "womanish." Along the trail, "the man" falls into a hidden spring and attempts to build a fire to dry his socks and warm himself. With his wet feet quickly growing numb, he realizes he has only one chance to successfully build a fire or face the harsh realities of the Yukon at one-hundred nine degrees below freezing. Falling snow from a tree blots out the fire and the character realizes "he had just heard his own sentence of death." Jack London introduces death to the reader in this scene. The man realizes "a second fire must be built without fail." The man's mind begins to run wild with thoughts of insecurity and death when the second fire fails. He recollects the story of a man who kills a steer to stay warm and envisions himself killing his dog and crawling into the carcass to warm up so he can build a fire to save himself. London writes, "a certain fear of death, dull and oppressive, came to him." As the man slowly freezes, he realizes he is in serious trouble and can no longer make excuses for himself. Acknowledging he "would never get to the camp and would soon be stiff and dead," he tries to clear this morbid thought from his mind by running down the trail in a last ditch effort to pump blood through his extremities. The climax of the story describes "the man" picturing "his body completely frozen on the trail." He falls into the snow thinking, "he is bound to freeze anyway and freezing was not as bad as people thought. There were a lot worse ways to die." The man drowsed off into "the most comfortable and satisfying sleep he had ever known." The dog looked on creeping closer, filling his nostrils with the "scent of death." London's portrayal of the man does not initially give the reader the theme of dying, but slowly develops the theme as the story develops. The story doesn't mention death until the last several pages. The main character changes from an enthusiastic pioneer to a sad and desperate man. The conclusion of the story portrays the man accepting his fate and understands the old-timer at Sulphur Creek had been right; "no man must travel alone in the Klondike after fifty below." Typically, short stories written in the early 1900's often conclude the story with a death or tragedy. London's story is no exception. This story follows the pattern by illustrating events leading up to and including death. Thesis Statement- The significance of the words "dying and death" in Jack London's 1910 novel, "To Build a Fire" continuously expresses the man's dwindling warmth and bad luck in his journey along the Yukon trail to meet "the boys" at camp.

The Ancient Mayan City of Mayapan

The Ancient Mayan City of Mayapan Mayapan was a Maya city which thrived during the Postclassic Period. It’s located in the heart of Mexico’s Yucatan Peninsula, not far to the southeast of the city of Merida. The ruined city is now an archaeological site, open to the public and popular with tourists. The ruins are known for the imposing circular tower of the Observatory and the Castle of Kukulcan, an impressive pyramid. History According to legend Mayapan, was founded by the great ruler Kukulcan in 1250 A.D. following the decline of the mighty city of Chichen Itza. The city rose to prominence in the northern section of the Maya lands after the great city-states in the south (such as Tikal and Calakmul) had gone into steep decline. During the late Postclassic Era (1250-1450 A.D.), Mayapan was the cultural and political center of the waning Maya civilization and had great influence upon the smaller city-states that surrounded it. During the height of its power, the city was home to approximately 12,000 inhabitants. The city was destroyed and abandoned in about 1450 A.D. The Ruins The ruin complex at Mayapan is a sprawling collection of buildings, temples, palaces, and ceremonial centers. There are about 4,000 buildings spread out over an area of about four square kilometers. The architectural influence of Chichen Itza is plainly evident in the impressive buildings and structures at Mayapan. The central plaza is of the greatest interest to historians and visitors: it is home to the Observatory, the Palace of Kukulcan and the Temple of the Painted Niches. The Observatory The most striking building at Mayapan is the circular tower of the observatory. The Maya were talented astronomers. They were particularly obsessed with the movements of Venus and other planets, as they believed they were Gods going back and forth from the Earth to the underworld and the celestial planes. The circular tower is built on a base which was divided into two semi-circular areas. During the citys heyday, these rooms were covered in stucco and painted. The Castle of Kukulcan Known to archaeologists simply as â€Å"structure Q162,† this impressive pyramid dominates Mayapan’s central plaza. It is likely an imitation of the very similar Temple of Kukulcan at Chichen Itza. It has nine tiers and stands about 15 meters (50 feet) tall. Part of the temple collapsed at some point in the past, revealing an older, smaller structure within. At the foot of the Castle is â€Å"Structure Q161,† also known as the Room of the Frescoes. There are several painted murals there: a precious collection, considering those very few examples of painted Mayan art remain. The Temple of Painted Niches Forming a triangle across the main plaza with the Observatory and Kukulcan’s Castle, the Temple of Painted Niches is home to more painted murals. The murals here show five temples, which are painted around five niches. The niches symbolize the entrance to each of the painted temples. Archaeology at Mayapan The first account of foreign visitors to the ruins was the 1841 expedition of John L. Stephens and Frederick Catherwood, who took a cursory look at many ruins including Mayapan. Other early visitors included noted Mayanist Sylvanus Morley. The Carnegie Institution launched an investigation of the site in the late 1930s which resulted in some mapping and excavations. Important work was done in the 1950s under the direction of Harry E.D. Pollock. Current Projects Much work is currently being done at the site: most of it is under the direction of the PEMY (Proyecto Economico de Mayapan) institution, supported by several organizations including the National Geographic Society and SUNY Albany. Mexico’s National Anthropology and History Institute has also done much work there, especially restoring some of the more important structures for tourism. Importance of Mayapan Mayapan was a very important city during the final centuries of the Maya civilization. Founded just as the great city-states of the Maya Classic Era were dying in the south, first Chichen Itza and then Mayapan stepped into the void and became the standard-bearers of the once-mighty Maya Empire. Mayapan was a political, economic and ceremonial hub for the Yucatan. The city of Mayapan is of particular importance to researchers, as it is believed that one or more of the four remaining Maya codices may well have originated there. Visiting the Ruins A visit to the city of Mayapan makes for a great day trip from Merida, which is less than an hour away. Its open daily and theres plenty of parking. A guide is recommended. Sources: Mayapan Archaeology, The University of Albanys Informative Website Mayapan, Yucatan. Arqueologia Mexicana, Edicion Especial 21 (September 2006). McKillop, Heather. The Ancient Maya: New Perspectives. New York: Norton, 2004.

Management accounting Essay Example | Topics and Well Written Essays - 1250 words - 4

Management accounting - Essay Example Material L10 had a favorable usage variance because the materials used were of higher quality than standard, more effective use of material or there were errors in allocating material to jobs. On the other hand, material L17 had an adverse usage variance because of using defective material, excessive waste, or stricter quality control. The labour rate recorded a favorable variance due to use of workers at a rate of pay that was lower than the standard. Labour efficiency variance was adverse because maybe there was lost time in excess of standard allowed or output was lower than standard set due to lack of training and sub-standard materials. The adverse variable overhead expenditure could have been caused by increase in cost of services or excessive use of services. Variable overhead volume variance was adverse due to the production or the level of activity, labour hours, being less than the budgeted. On the other hand, the adverse fixed overhead expenditure could be caused by the same factors that led to an adverse variable overhead expenditure. This is because of the fact that both fixed and variable overheads were being allocated using the same basis, labour hours. In addition, the production or the level of activity being less than the budgeted can explain the adverse fixed overhead capacity. ABC involves identification of elements, causing the costs of a business’s major activities (Clinton, 2004). Overheads incurred are charged to units based on their cost drivers causing the overheads. The ideas behind ABC are: Both traditional absorption costing and activity base costing systems adopt the two-stage allocation process. However, in allocation of overheads ABC establishes separate pools for support activities such as dispatching (Gunther, 2005). As costs of activities are assigned directly to products through cost driver rates, reapportionment of services department costs is