Financial and Management Accounting: Payroll Services

Financial and Management Accounting: Payroll Services Financial and Management Accounting Case Study: Payroll Services 1. IMPACT ON THE CHARGE PER TRANSACTION: The payroll department is incurring a total cost of  £590,000 at present. The charge per transaction is  £236 (see fig 1 Appendix A) which is the charge applied each time a salary transaction is completed i. e the salary is transfered. If the lump sum is paid to the staff to switch over to the monthly payment system, it is forecasted that it will generate a saving of  £20,000 in Pay Costs while the services and supplies costs are likely to decrease by  £3,000, thereby bringing it down to  £98,000. The recalculated total or full cost will be  £ 567,000 per financial year. In the new scenario the charge per transaction is reduced to  £226 thereby showing a saving of  £10. On analysis of the figurework it will not be advisable to have these workers shifted over to the monthly payment system as the figures suggest that bulk of the workers are under the monthly payment system. The authority will have to pay a lump sum of  £500,000 to the workers when they shift over to t he new system, however in retrspect the cost dished out now will be recovered in a very long time because the savings being made by the authority on different facets of the payroll department are not significant enough. Apart from the savings it does represent harmonisation of the company however there are other aspects to be considered. Bulk of the workers are under the monthly payment arrangement and having the weekly workers under that scheme might cause confusion in the payroll system. However there are some finer points to take into consideration. The ending of the weekly wage payment system might have an adverse effect because the workers who are being offered to shift over to the monthly payment system will still be working on weekly basis. The difference only being that their salaries will be paid on a monthly basis. Alongside these workers there are other workers who are employed on a monthly basis, they work on a monthly basis and recieve their salaries on a monthly basis. If the authority wants to keep the weekly and the monthly workers apart and not mix up or confusion between the two, it would have to operate two different payroll departments. There would be one department keeping the records of staff working on a weekly basis but all of whom will be paid a monthly salary and the second department within the payroll section to keep record of the staff workingon a monthly basis who also get paid on a monthly basis. Operating two separate departments would therefore mean that all the costs associated with the running of the payroll section will be much more than what they stand at now. The increment in the cost is therefore a mojr factor to consider. Considering this the weekly staff should not be asked to transfer to the monthly system. The fact that the authority will probably have to run two departments within a department complicates things and also increases the cost factor which is what the authority is geared towards saving. The government is also urging all the authorities to save on the cost side of things and make the authorities economically more viable. Therefore on the basis of the analysis and considerations it is advisable that the authority should not seek to transfer their weekly staff over to the monthly payment system. 2. FINANCIAL APPRAISAL OF OPTION 1 AND 2: In this case we are faced with the scenario of two options having different lifespans associated with them. Option 1 has a lifespan of 4 years while Option 2 has a life span of 6 years. Facing this situation we will carry out the financial appraisal on the basis of the equal annual cash flow method whereby the option with the lowest cost will be chosen. The Equal annual cashflow supposes that the cashflows generated as an annuity. In case of annuities we use the annuity factors rather than the individual yearly discount rates to calculate the present values of the cash flows. Whereas in the equal annual cashflow method the annuity factor is the total of all the yearly factors for the duration of the project and in this case the lifespan of the payroll system being put in place. Equal annual cashflow = present value of costs/annuity factor for N years at R% Therefore for option 1: The equal annual cashflow = 916,454/2. 3299 ( Looking at the annuity tables) i. e =  £ 393,345 ( see appendix B for figures) and for Option 2: The equal annual cashflow = 1,453,231/2. 7967 i. e =  £ 519,623 Therefore on the basis of the analysis we will chose the option 1 as it has the lowest equal annual cashflow. There are a few limitations with the calculations involving cashflows and capital costs. These cashflows do not take into account the fluctuation of the interest rate and assume it to be constant over the lifespan. In isolation from authority Bs proposal we will chose the first option as it has the lower equal annual cash flow. It is feasible on the basis of the calculations to select option 1 and put it into practice. Hoewever there are limitations to the equal annual cashflow method. This appears to be a nice idea however in reality it does not add value to what we can determine from the other methods. The other methods will also yield the same result and therefore adding no extra information for us to make a decision. The equal annual cashflow method can be used alone when other methods yield nothing and this is the last resort for carrying out an financial apprasial. As f ar as the aritheticinvolvedin this method it is no more complicated that the other methods and is no more advanced than the traditional methods. There are limitations to this methods which leave a lot to be desired. This method ignores the influence of inflation and fluctuation in the interest rate. However it is possible to overcome these limitations by adjusting for the these factors. The cashflows can be adjusted for inflation and the fluctuating interst rate in the real world. Firstly a discount rate shoul be selected that is already adjusted for the inflation and includes an allowance for the inflation. Secondly the cashflows can be expressed in real terms whereby meaning that the anticipated inflation rate can be excluded from the discount rate. In other words the first method provides us with the nominal cashflows while the second method gives us the real cashflows at a real discount rate. The second method excludes the anticipated inflation rate from the discount rate which follows the prudence concept of accounting where the costs are over estimated and the profits are underestimated so as to avoid disappoinmtment later and to cover for the contigencies. 3. DISCUSSION ON THE PROPOSAL: Authority Bs proposal is to transfer As payroll function to B. The cost associated with this  £380,000 for the next financial year. Evaluating on the cost basis only the Authority A should go ahead with the transfer because the cost proposed by authority B is less than the cost calculated for authority A which is  £393,345 on the equal annual cashflow method. Authority B has also suggested that in fututre if more authorities join in the cost would be lowered progressively in the following financial years. Based on the calculation and authrotiy Bs proposal the authotiy A its payroll function to authority B. In order to carry out an investment appraisal of the proposal there will be a few items other than the cost. We would need the reduction in the cost due to the shifting of the payroll. We would also require the reduction in cost due to less staff being employed. Reduction in service and supplies costs. However we would also need to know the cost incurred due to the redundancy o f a number of staff due to the payroll being transfered. The knowledge of all these costs would enable us to make a much better informed desicion on whether or not to transfer the payroll to authority B and whether it would be beneficial in the long run. These financial appraisals have a limitation which is that they donot incorporate inflation however inflation can be adjusted for when carrying out the financial appraisal. The net present value can be adjusted by two ways to take inflation into account. Firstly a discount rate can be used which incorporates inflation. secondly the discount rate can exclude the inflation rate and the cash flows acan be expressed in real terms. The transferring of the payroll from one different authorities to a central one might result in too many job losses and redundancies which again will be against the governments agenda. The government would certainly not like to contribute to unemployment. In this case this can be solved by spreading the unemployment over different authorities and not increasing the burden on one authority or for that matter a few authorities. The government should also try and create more jobs so as to accomodate these redundancies. APPENDICES APPENDIX A: The cost for operating the payroll section is as follows: Payroll costs:  £216,000 Services and Supplies:  £101,000 Accomodation: £ 45,000 Capital Charge: £228,000 Full Cost: £ 590,000 The charge to the Budget Holders is:  £590,000/2500 =  £ 236/Transaction. (fig1) The cost for the payroll after paying the Lump sum: Payroll Costs:  £196,000 Services and Sipplies: £ 98,000 Accomodation: £ 45,000 Capital charge: £ 228,000 Full Cost: £ 567,000 The charge now to the Budget Holders is:  £ 567,000/2500 =  £ 226/Transaction(fig2) APPENDIX B: OPTION1 START OF YEAR CAHSFLOWS YRCASHFLOW PV @ 8% 1 £ 830,000 830,000 2 £ 33,000 28,290 3 £ 36,300 28,815 4 £ 39,930 29,349 TOTAL 916,454 OPTION 2 START OF YEAR CAHSFLOWS YRCASHFLOW PV @ 8% 1 £ 1400,000 1400,000 2 £ 22,000 20,369 3 £ 24,000 20,575 4 £ 24,000 19,051 5 £ 24,000 17,640 6 £ 24,000 16334 TOTAL 1,453,231 BIBLIOGRAPHY BOOKS: 1. Mott, G. (1993) Investment Appraisal 2. Pike Neale (2003) Corporate Finance Investment 3. Drury, C Management and Cost Accounting, 6th edition Thomson (2004) 4. Williamson Duncan Cost and Management Accounting (1996) Prentice Hall

Reading and Writing Strategies Essay

|Strategy |Activity |Assessment | |Prior Knowledge: To make connection to what one already |Make a word web of information that has |Create a concept map showing key ideas. | |know. Lay a foundation which new facts, ideas and |been discussed. | | |concepts can be develop. | |Assess prior knowledge by asking | | |Share information. |questions. | | |Create a T-Chart with what students would | | | |like to know about the subject and what I | | | |now know. | | |Prediction: Predicting involves thinking ahead and |Ask question about each picture to elicit |Write prediction in reading logs. | |anticipating information and event that take place. |response that require them to make | | | |inferences. |Students complete a prediction sheet as a| | | |formative assessment. Students share what| | | |they learned. | |Summarizing: Process of identifying and writing the main |Writing in journal as to how they think |Write a short summary of the material. | |ideas that unite ideas into a coherent whole. |the story will end or what will take place| | | |at a certain point in the material. |Read a passage from the material and | | | |write a summary. | | |Give an oral summary of their version of | | | |what take place. | | | | | | |Generate Question: The practice of asking what, when, |Students look at the title and write |Create a short answer for discussion | |where, why, what will happen, how and who question. |question as to what, when and where. |question. | | | | | | |Ask question before reading, during |Asks questions that would likely | | |reading and after reading. |encourage a response that is focused, | | |â€Å"Engage class in pre discussion Students |detailed and interesting. | | |will make predictions about the text by | | | |asking effective before reading questions |Rubric can be used to evaluate the | | |to improve reading comprehension† |quality of the questions created by the | | |((Teacher vision, n. d). |student. | | | | | | | | | | | | | | | | | | | | | |Fluency: The ability to read text smoothly, accurately |Readers’ Theater |Running Records | |and with expression. |Students read |Retelling the main idea and supporting | | |aloud from a script |details, the sequence of events, | | |and bring the |characters, setting and plot. | | |characters and | | | |action to life. | | | | | | | |Tape assisted | | | |reading | | | |The students listen | | | |to a recording of a | | | |story or text and | | | |reads along. | | | | | | | |Partner Reading | | | |Read aloud with a | | | |partner and partner | | | |give feedback. | | |Word-Attack Strategies: Help students to decode, | |Read list of sight words and check for | |pronounce and understands unfamiliar words. |Sound Out the Word |pronunciation and decoding. Give students| | |Start with the first letter, |one minute to read list of words. | | |and say each letter- | | | |Sound out loud. | | | | | | | |Blend the sounds | | | |together and try to say |Look for base words and blend the | | |The word. |beginning or ending sounds to sound out | | | |words. | | |Look for Chunks in the Word | | | | | | | |Look for familiar letter chunks. They may | | | |be sound/symbols, prefixes, suffixes, | | | |endings, whole words, or base words. | | | | | | | |Read each chunk by | | | |Itself. Then blend the chunks together and| | | | | | | |Sound out the word. | | |Visualize: Students will learn to visualize the details|Analyze what they read. |Select a picture and relate the details | |of a text. They will use other sensory images like | |of the picture. | |dramatizing and drawing to help them better understand |Drawing during reading. | | |what they are reading. | | | | | | | Writing Strategies |Strategy |Activity |Assessment | |Prewriting: The stage where students begin the |Brainstorm ideas |Use a graphic organizer to plan writing. | |writing process by creating ideas for |Choose a topic | | |writing. |Plan and organize information | | | |Create an outline | | |Drafting: The stage where students put their |Write a draft |Put their ideas on paper | |ideas in writing. |Students put their ideas in writing and correct| | | |later. | | |Revising: Draft is reread and improvements are |Add information when needed |The teacher provides feedback according to the | |made. |Delete unnecessary information |rubric. | | |Organize paragraphs | | |Proofreading: Students read and make |Students reread their papers for errors. |The teacher provides feedback according to the | |corrections. | |rubric. | | |Partner up with another student and proofread | | | |each other paper using a red pen and circle | | | |errors. | | | | | | |Final Draft: Student final paper before |. |Consult teacher for feedback. | |publishing. Consult teacher for feedback. |Have another student read and one listen for | | | |main idea and supporting details. |Compare writing against writing rubric. | |Sequence: The order in which events happen. |Rewrite an event how they happen. | | |Writers help their reader understand what | |Students relate three things that happen at | |happens in story. | |school. List the events out of order. Have | | | |students write the events in order using first,| | | |next and last. | | | | | | | |Student writes a paragraph explaining their | | | |morning routines by using time-order words. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |Publishing: Students share their writing with |Students design a book cover and create their |Make a final coy using best handwriting. | |others or the class. |own original book. Use text and pictures to | | | |establish their ideas. |Publish student’s paper by display it outside | | | |of the classroom for others to read. | Reference TeacherVision: http://www. teachervision. fen. com/lesson-plan/reading- comprehension/48697. html#ixzz1mGdBZfRx Tompkins, G. E. (2010). Literacy for the 21st Century: A Balance Approach. Fifth ed. Allyn & Bacon.

Main Points Of Pride and Prejudice - Free Essay Example

Sample details Pages: 5 Words: 1587 Downloads: 4 Date added: 2019/05/29 Category Literature Essay Level High school Tags: Pride and Prejudice Essay Did you like this example? Pride and Prejudice by Jane Austen Narrator: voice outside the story Point of view: third person Don’t waste time! Our writers will create an original "Main Points Of Pride and Prejudice" essay for you Create order Tone: admiration Quote: While seeing Miss Elizabeth Bennet Mr. William Darcy notices But no sooner had he made it clear to himself and his friends that she hardly had a good feature in her face, than he began to find it was render uncommonly intelligent by the beautiful expression of her dark eyes he was forced to acknowledge her figure to be light and pleasuring: and in spite of his asserting that her manners were not those of the fashionable world, he was caught by their easy playfulness (Austen 12). Analysis: The quote demonstrates the tone of admiration because Mr. Darcy starts admiring and giving attention to Miss Bennet, eventually he slowly starts falling for her. Mr. Darcy admire Miss Bennet by describing her figure and beauty to be beautiful. Having a bad first impression on Elizabeth because of her status Mr. Darcy began to change how he saw her. One main character is Elizabeth Bennet and her attitude changes her opinion towards Mr. Darcy when he sent her a letter and after reading it, She grew absolutely ashamed of herself. Of neither Darcy nor Wickham could she think without feeling she had been blind, partial, prejudice, absurd. How despicably I have acted! she cried; I, who have valued myself on my abilities! Who have often disdained the generous candor of my sister, and gratified my vanity in useless or blameable mistrust (Austen 56)! Elizabeth feels prejudice against Mr. Darcy because she found out in her letter that the problems he had with Mr. Wickham were true and that she shouldnt have let herself believe that everything Mr. Wickham told her. Elizabeth blames and is ashamed herself because she questions how she could misinterpret Mr. Darcy and blame him. Elizabeth admits how she could ever be so blinded by pride that she could have acted this way. One example of theme in Pride and Prejudice is pride can overcome ones way of looking at someone. Miss Lucas is talking to Miss Bennet about Mr. Darcy and how His pride, said Miss Lucas, does not offend me so much as pride often does, because there is an excuse for it. One cannot wonder that so very fine young man, with family, fortune, everything in his favor, should think highly of himself. If I may so express it, he has a right to be proud (Austen 11). Miss Lucas has the same opinion with Mr. Darcy because he thinks he has a right to be proud because he has the money and the status to get whatever he wants. It shows that Miss Lucas in some way is prideful for Mr. Darcy because of all the aspects he has in life is basically something everyone should be proud of having. Later on, Miss Elizabeth Bennet is consumed with pride when Miss Bingley tells that all Mr. Wickham told her about his past life and situation with Mr. Darcy is not true. Miss Bennet responds with His guilt and his descent appear by your account to be the same, said Elizabeth angrily; for I have heard you accuse him of nothing worse than being the son of Mr. Darcys steward, and of that, I can assure you, he informed me himself (Austen 30). Miss Bennet is prideful of her opinion towards Mr. Darcy that she doesnt believe a word Miss Bingley is saying. Miss Bennet would rather believe Mr. Wickham who she is slowly growing affection than Mr. Darcy who she always has an op inion of. In Pride and Prejudice, a rich man must always consider marriage, which Mr. and Mrs. Bennet attempt to find husbands for their five daughters, especially Mrs. Bennet who acts like its her life goal to do so. At the ball, a rich man, Mr. Bingley introduces Mr. Darcy to the Bennets and Mr. Bingley notices and dances with Jane Bennet for most of the night. Jane seems to have interest to Mr. Bingley and Charlotte Lucas discusses with the Bennets that Mr. Bingley has an interest to Jane as well. Having Jane and Elizabeth getting closer to the Bingleys, its easier for Mr. Bingley to fall for Jane. Mr. Darcy begins to admire Elizabeth without her or him realizing it. Jane is invited over with the Bingleys and Mrs. Bennet demands she goes on horseback so if it rains she will have to stay over. Unfortunately, it does rain and Jane get seriously ill and has to stay over. The Bingley sisters make fun of Elizabeth because they cant believe that she walked three miles to go see Jane and laugh because she in a lower status. The next day, Miss bennet attempts to get Mr. Darcys attention but he doesnt care and grows jealous when she sees that Mr. Darcy admiring Elizabeth and even asks her to dance. Elizabeth wants to head back to Longbourn but Mrs. Bennet refuses by not lending them a carriage. Mr. Darcy ignores Elizabeth for the remainder of the time to stop any growing affection. The family learns, if Mr. Bennet passes then his cousin, William Collins, would take the estate. Mr. Collins is coming and explains that hes a clergyman, who works for Lady Catherine de Bourgh. In Meryton, the girls see a solider named Mr. Wickham, where Elizabeth and Jane see Darcy and Wickham awkwardly changing colors between then which confuses Elizabeth and Jane whats happened. Mr. Wickham tells Elizabeth that Mr. Darcys father is his godfather and they grew up together. When Darcys father died, he left money for him but Darcy was jealous and refused to give him the money, and Lady Catherine encourages Darcy to marry her daughter. Theres a ball coming up and Elizabeth is excited because the ball could get her closer to Wickham and she wants to dance with only him. Unfortunately, for Elizabeth, Wickham doesnt show up and dances with Mr. Darcy instead. After the dance, Miss Bingley grabs Elizabeth and tells her all Mr. Wickham told her about Darcy is false and Elizabeth doesnt believe it. The next day, Mr. Collins proposes to Elizabeth but declines, causing Mr. Collins to find someone new. Until, Miss Lucas and Mr. Collins have been spending time together and Mr. Collins proposes to her and she gladly accepts. Mrs. Bennets family, the Gardiners, come to visit and talk about Janers situation with Mr. Bingley and offer to take her to London. Elizabeth goes to Rosings Park, shes invited to have dinner with Lady Catherine where she questions Elizabeths accomplishments and family, giving her own remark on every replys. Then, Mr. Darcy has arrived, and during this time, it seems that Darcy and Elizabeth are getting closer and may be falling for her. In a conversation with Colonel Fitzwilliam, Lady Catherines nephew, he tells Elizabeth that Mr. Darcy convinced Mr. Bingley not to marry Jane because he thinks Mr. Bingley loves Jane more than she loves him. Later, Elizabeth finds Darcy confessing his love and proposing and with rage Elizabeth declines because he destroyed Janes love life. The next day, Mr. Darcy has a letter for Elizabeth explaining how he was wrong for going between Jane and Mr. Bingley and Wickham desired more money after Darcys father died and he tried to start a relationship with Georgiana Darcy, and Elizabeth rereads the letter and realizes she been a fool for not believing Darcy. Elizabeth learns that Darcy is leaving, but doesnt want to see him because shes embarrassed with herself. Then Jane and Elizabeth go back home. In the next days, Elizabeth will be going to the Gardiners estate and when she arrives, she is surrounded by talk of Darcy and sees a portrait of him. Receiving bad news Elizabeth gets a letter that Wickham is marrying Lydia and that she needs go home immediately. The Gardiners are confused why Lydia is marrying Wickham if she has no money and isnt planning to marry yet. The search for Wickham and Lydia has not been successful and it turns out Wickham is in debt. A few days later, they were found, unmarried and it will cost thousands of pounds for him to marry Lydia. When Lydia arrives to home acting like nothing happened, Lydia reveals a secret that Darcy was at her wedding ceremony. It turns out that Mr. Darcy bribed Wickham to marry Lydia because if he didnt, it would have ruined the Bennets reputation. Mr. Bingley comes back to Netherfield with Mr. Darcy and the Bennets invite them for dinner and they accepted. Mr. Bingley still has his intentions to marry Jane and the whole family is estatic when he does. Then, Lady Catherine comes asking for Elizabeth and she commands that she wont accept any proposal from Mr. Darcy because hes going to marry her daughter even though they arent engaged. Then, Mr. Darcy comes to Longborn with Bingley and finds himself alone with Elizabeth and she starts thanking him for helping out her family and they exchange their feelings and confess that they both love each other. They both agree to marry and theyll need to talk to Mr. Bennets to ask for Elizabeths hand in marriage, and right away write letters to the family to tell them about the engagement. Eventually, Mr. Bingley and Jane and Darcy and Elizabeth get married with the rest of the Bennets at home and Lydia is still happily married and everyone is glad dont have to worry about finding a man.

Biography of Olympias, Mother of Alexander the Great

Olympias (c. 375–316 BCE) was an ambitious and violent ruler of ancient Greece. She was the daughter of Neoptolemus I, the king of Epirus; the wife of Philip II, who ruled over Macedonia; and the mother of Alexander the Great, who conquered the territory from Greece to northwest India, establishing one of the largest kingdoms of his time. Olympias was also the mother of Cleopatra, the queen of Epirus. Fast Facts: Olympias Known For: Olympias was the queen of Macedonia and the mother of Alexander the Great.Also Known As: Polyxena, Myrtale,  StratoniceBorn: c. 375 BCE in Epirus, Ancient GreeceParents: Neoptolemus I of Epirus, mother unknownDied: c. 316 BCE in Macedonia, Ancient GreeceSpouse: Philip II of Macedonia (m. 357-336 BCE)Children: Alexander the Great, Cleopatra Early Life Olympias was born around 375 BCE, the daughter of Neoptolemus I of Epirus, a Greek king, and an unknown mother. Her family was a powerful one in ancient Greece; they claimed to be descended from the Greek hero Achilles, the main character in Homers Iliad. Olympias was also known by several other names: Polyxena, Myrtale,  and Stratonice. Historians believe she chose the name Olympias to celebrate her husbands victory in the Olympic Games. A follower of mystery religions, Olympias was famed—and feared—for her ability to handle snakes during religious ceremonies. Some scholars believe she belonged to the Cult of Dionysus, a group that worshipped the god of wine, fertility, and religious ecstasy. Reign In 357 BCE, Olympias was married to Philip II, the new king of Macedonia, as a political alliance arranged by her father Neoptolemus, who ruled the Greek kingdom of Epirus. After fighting with Philip—who already had three other wives—and angrily returning to Epirus, Olympias reconciled with Philip at Macedonias capital of Pella and then bore Philip two children, Alexander and Cleopatra, about two years apart. Olympias later claimed that Alexander was actually the son of Zeus. Olympias, as the father of Philips heir presumptive, dominated at court. When the two had been married for about 20 years, Philip married again, this time to a young noblewoman of Macedonia named Cleopatra. Philip seemed to disown Alexander. Olympias and Alexander went to Molossia, where her brother had assumed the kingship. Philip and Olympias publicly reconciled and Olympias and Alexander returned to Pella. But when a marriage of note was offered to Alexanders half-brother Philip Arrhidaeus, Olympias and Alexander may have assumed that Alexanders succession was in doubt. Philip Arrhidaeus, it had been assumed, was not in the line of succession, as he had some kind of mental impairment. Olympias and Alexander tried to substitute Alexander as the groom, alienating Philip. A marriage was eventually arranged between Cleopatra, daughter of Olympias and Philip, to a brother of Olympias. At that wedding, Philip was assassinated. Olympias and Alexander were rumored to have been behind her husbands murder, though whether this is true or not is disputed. Ascension of Alexander After Philips death and the ascension of their son, Alexander, as ruler of Macedonia, Olympias exercised considerable influence and power.  Olympias is alleged to also have had Philips wife (also named Cleopatra) and her young son and daughter killed—followed by Cleopatras powerful uncle and his relatives. Alexander was away frequently  and, during his absences, Olympias assumed a powerful role to protect her sons interests. Alexander left his general Antipater as regent in Macedonia, but Antipater and Olympias frequently clashed. She left and returned to Molossia, where her daughter was now the regent. But eventually Antipaters power weakened and she returned to Macedonia. During his reign, Alexander oversaw the expansion of the Macedonian kingdom, as he conquered the territory from Greece to northwest India. His military skills were unmatched; within a matter of years he was able to conquer the Persian Empire, and he still hoped to make further incursions into Asia when he became sick and died in 323 BCE. Although records indicate that he died of fever, some historians suspect foul play. Battle With Cassander After Alexanders death, Antipaters son Cassander tried to become the new ruler of Macedonia. Olympias married her daughter Cleopatra to a general who contended for the rulership, but he was soon killed in battle. Olympias then tried to marry Cleopatra to yet another possible contender to rule Macedonia. Olympias eventually became the regent for Alexander IV, her grandson (the posthumous son of Alexander the Great by Roxane), and tried to seize control of Macedonia from Cassanders forces. The Macedonian army surrendered without a fight; Olympias had the supporters of Cassander executed, but by then Cassander had escaped. Around this time, Olympias formed an alliance with Polyperchon, Antipaters successor, and Eurydice, the wife of Philip III. The latter provided soldiers for Olympias to command in battle. Cassander maneuvered a surprise attack and Olympias fled; he then besieged Pydna, she fled again, and she finally surrendered in 316 BCE. Cassander, who had promised not to kill Olympias, arranged instead to have Olympias murdered by relatives of the people whom she had executed. Death Following Cassanders orders, relatives of Olympiass victims stoned her to death in 316 BCE. Scholars are not certain whether or not the Macedonian queen was given a proper burial. Legacy Like many powerful figures from ancient history, Olympias lives on in the public imagination. She has been depicted in a variety of books, films, and television series, including the 1956 epic Alexander the Great, Mary Renaults Alexander trilogy, the Oliver Stone film Alexander, and Steven Pressfields The Virtues of War: A Novel of Alexander the Great. Sources Bosworth, A. B.  Conquest and Empire: the Reign of Alexander the Great. Cambridge University Press, 2008.Carney, Elizabeth Donnelly, and Daniel Ogden.  Philip II and Alexander the Great: Father and Son, Lives and Afterlives. Oxford University Press, 2010.Carney, Elizabeth Donnelly.  Olympias: Mother of Alexander the Great. Routledge, 2006.Waterfield, Robin.  Dividing the Spoils: the War for Alexander the Greats Empire. Oxford University Press, 2013.