The Risks of a Nuclear Power Plant Facility Essay

The Risks of a Nuclear Power Plant Facility - Essay Example Considering the idea in the light of atomic force plant, the attention will be on the unfavorable impacts joined by the nearness of such an office. It manages the uncommon impacts of a possibly dubious action or occasion that has not been disposed of or stayed away from. The radioactive material delivered in the atomic force plants opens people to the danger of malignancy (Clapp, 2005). Hazard Management and its Relevance after the Occurrence of a Disaster Due to the possibility of a hazard to create unfortunate and risky outcomes, approaches and procedures ought to be set up to oversee them at whatever point they happen. This acquires the idea of hazard the board. Hazard the executives involves an all around organized and sorted out procedure of hazard ID, and the resulting estimation of the hazard and institution of frameworks to deal with it. The procedure can be investigated through the phases of danger recognizable proof, appraisal of the hazard, control of the hazard, and the checking and assessment of the hazard. A risk is something conceivably unsafe to the individuals condition or the property. Any perilous material in whichever structure it is ought to have their belongings broke down. An atomic force plant uses Uranium that is dangerous when misused. There are other radioactive components that are created during the response procedure, which should all be arranged well. Something else, the going with impacts may have a significant impact to the general public and the earth for ages. So as to distinguish risks in an atomic plant office, atomic reactors occurrences ought to be all around archived through utilization of suitable report structures. Different techniques will incorporate acting assessment, doing ordinary upkeep checks, customary perceptions and meetings, information offering to other atomic plants administrators and exploration foundations and looking for of pros to aid explicit territories. Hazard appraisal is the second basic procedure in chance administration. Endless supply of a hazard, it is basic that the probability of hazard event is assessed. The probability of event is a factor of the likelihood and recurrence (Cohen, 2005). In this manner, the likelihood of a hazard ought to be thought of, in the light of the Fukushima Diiachi plant frequency it is clear that the calamity was phenomenal. Thinking about this reality, the likelihood and recurrence of tidal wave can foresee the pattern where such catastrophes can happen. An assessment of the basic results ought to likewise be taken a gander at. The impacts of the radioactive material delivered in the atomic plants ought to be surveyed and appropriate techniques set up to arrange them and to guarantee that if there should arise an occurrence of a debacles like seismic tremors, tornadoes, and tidal waves among others the destructive material won't spread to hurt nature. In chance evaluation it is likewise critical to order the extent of the hazard, is it outrageous medium or okay. More center is giv en to outrageous dangers without accepting the low dangers. After the hazard is surveyed, at that point control measures ought to be set up. The selection of hazard control measures ought to be done in a way that the most unsafe circumstances are given commonness. In chance control, the fundamental target is to dispense with the hazard, a circumstance that is beyond the realm of imagination in a split second. In any case, endeavors ought to be made to diminish the hazard to a degree that its odds stay immaterial. A

Utilizing Rubble From Demolition Of Buildings Construction Essay

The obliteration of 1000s of buildings during World War II gave the individuals requests about what to make with the trash. It wasn t until the 70 s that the power of rubble to be reused was investigated. Today, concrete is the most broadly utilized building stuff known to mankind. We use it for our homes, streets, buildings, Bridgess, and the majority of our developments around the universe. Concrete after it s utilized, is sent directly to be discarded in our landfills. With a bunch of going to going into the strength of our condition, we reuse focuses, for example, paper and plastics, to chop down our effect on nature. We accept that by reusing concrete, non simply will our effect on the earth be decreased, however its prudent favorable circumstances are satisfactory ground to reuse concrete. The expectation of this paper is to instruct ourselves and the peruser about what we can make to chop down our effect on nature by utilizing rubble from decimation of structures. Ecological Impact hypertext move convention:/www.torontoenvironment.org/rock/impacts To pull out virgin wholes, we need to dive open-pit mines. The entireties are so impacted out or dig out. The most widely recognized impacts are dust, contamination, commotion, store. The physical change to the environing land causes the most effect. All the verdure must be evacuated doing lost untamed life and biodiversity. Ill-advised innovation prompts ill-advised waste which causes disintegrating. In certain occasions, H2O used to wash the totals saturate the land and debase land H2O. After a prey is utilized, it is restored to be reestablished to its previous status. An overview was done in Ontario and not exactly 50% of the land upset for aggregative creation somewhere in the range of 1992 and 2001 has truly been restored. By using reused totals, we can chop down the interest to mine entireties. We can use the vitality that would somehow be utilized for unearthing, moving, and handling, to reuse utilized cement from disassembled developments. Reusing concrete is an incredible exchange to arranging concrete. The utilization of reused concrete decreases the waste that would somehow or another be dumped into landfills. The whole of strong squanders at a city landfill is contained 23 †33 % of waste from pulverization of buildings. Landfills wear t obtain littler. They will increment in size and chop down land that could be utilized for private and business uses. Economicss of Recycled Concrete Concrete is the most generally utilized structure stuff known to mankind. Since we are very subject to Concrete is less expensive to reuse than sent to landfills however there are limitations on financial retirement funds. Area is a huge factor when taking a gander at the expenses of reusing concrete. Normally, remote nations have tiny to no dish to reusing destinations raising travel costs. During our examination, we found that there is where the expense of haling to a reusing works surpasses the expense of dumping in a nearby landfill. Here in Lethbridge for outline, it costs $ 22.25 per metric ton to arrange solid garbage in landfills. The closest reusing works is in Calgary and would be 100s of dollars to move the trash. Portable solid smashers can be utilized to reuse yet they ought to only be utilized on huge endeavors. Compact smashers are non broadly accessible in all pieces of the state. In certain cases, rental and work expenses would rise above dumping costs. Normal trucking cost is $ 0.13/ton/km. Preparing costs for the recycler costs between $ 2.76 and $ 6.61 per metric ton. The bigger the works, the more proficient and more finished result it produces. RCA stocks sell for between $ 1 and $ 18 for each cubic meter, with the higher terminal being in total poor nations. Common totals as a rule sell for about $ 8. An enormous bit of leeway of reusing is that you can manage down removal charges to organizations that need to arrange their solid garbage. The works can arrange the expense of this charge and make up for the lower reused total money related qualities. On the different manus, the expense of reused concrete relies upon showcase money related estimations of virgin aggregates. Common entireties overwhelm the business sectors in this manner they direct the financial estimations of RCA. Get bringing down a solid reusing concern will require a contributing of $ 4.40 to $ 8.80 per metric ton of one-year limit. USGS ( U.S. Land Survey ) has done a careful investigation on the expenses of various sizes of reusing workss: In light of their examination, a huge factor that influences the attainability of get bringing down a reusing works relies upon the total of rubble that can be reused. At the point when a works is non runing close to full limit, the benefit of the works decreases. It was discovered that small reusing workss will hold a harder clasp doing overall gains. Little workss are, as it were, influenced by the changing economic situations. Be that as it may, they can increment tipping charges or increment stock money related an incentive to offset for the little overall gains. In any case, in many occurrences, stock estimating is crazy of the producer. On the different manus, medium and large reusing workss are progressively productive. Bigger activities have lower working costs ( table 4 ) and do non require a tipping expense to hold a pace of return of 12 % . Employments Pretty much all buildings today are incompletely made of cement. An enormous bit of reusing is the thing that the stuff can be utilized for. There would be no point of reusing if there was no use for the terminal product. The most widely recognized way of using entirety is using it as a bed under streets called an aircraft base. The squashed cement gives additional solidarity to the establishment of the roadway. RCA can other than be utilized as funnel bedclothes for subterranean open assistance companies, for example, sewerage and tempest pipes. The RCA gives a steady establishment to put the channels on. An occupation with using RCA for auxiliary class concrete is that the thickness of the aggregative relies upon the thickness of the first concrete. In certain occurrences, the thickness of howitzer lessens the quality of the aggregate. Commonly, a blend of regular entireties and reused totals are utilized when RCA is utilized in auxiliary class concrete. It was discovered that up to 20 % of RCA can be utilized before the compressive quality of the solid is decreased. Before it is utilized in basic class solid, it ought to be tried and it should run into specific details set by ASTM. Concrete produced using RCA is normally utilized for low-ascent buildings yet its use in large structures is truly constrained. Reused concrete is being utilized for kerb, acmes, asphalts, and troughs. The diminished determinations permit the RCA-cement to be utilized in developments that wear t require challenging overwhelming tonss. Reused concrete doesn t needfully hold to be utilized as a whole. Rubble can and has been reused for different expectations in its common region. Reused concrete is nearly economical and bounteous which makes it ideal for arranging. Chunks of cement can be formed and utilized as pavers, while bigger parts can be stacked and laid with howitzer to be utilized as a holding divider. Huge pieces can other than be utilized as riprap. The riprap goes about as a hindrance and assimilates sway from moving edges to chop down dissolving along shorelines. It can shield developments from hurt where H2O dissolving is a vocation. Commotion hindrances can be worked in private nations along primary streets. The commotion boundary can be worked with RCA or it very well may be manufactured like holding dividers to do it stylish. Motivations to Recycle Normal totals are boundless. So for what reason would it be a good idea for us to reuse? States like here in Canada have enormous totals of regular assets. We will ne'er use every one of our assets however the circulation of assets around the universe is unique. States like Japan have truly constrained totals of land. They depend, as it were, on bringing in normal stuffs. Area is an enormous factor. Preies can non be constructed wherever. They must be deliberately arranged and endorsed by the specialists before they can be fabricated. Remote nations much of the time have tiny to no course to crude stuffs so it s increasingly executable to use what s effectively accessible. With expanding going to towards planetary warming authoritiess are puting laws to chop down CO2 radiations. Organizations are under a group of power for each unit zone to chop down those radiations. Reusing concrete permits us to maintain a strategic distance from travel of stuffs which prompts less ingestion of non-renewable energy sources. Reused concrete has a C footmark 65 % not exactly equivalent stocks from quarried rock. ( RMIT Life Cycle Analysis ) . On the off chance that your organization means to chop down its natural effect, reusing concrete is an extraordinary choice. Organizations are worried about the possibility that that using reused totals will chop down the characteristics of their stocks. Reusing concrete is a sensibly new building so organizations are distrusting of its from now on. At the point when the word reused is referenced, it is expected that the quality is diminished however that is non needfully evident. A few research associations have presumed that with legitimate blends, RCA can outperform normal wholes somehow or another. Another ground to reuse is a direct result of economic situations. Landfill boundless is going rare and civil authoritiess are expanding landfill dumping costs. Reusing permits us to quench the landfill cost. In occasions where convenient workss are utilized, haling costs are other than disposed of. So non only are you possibly rescuing cash, you are other than cut bringing down the solid that goes to landfills. Boundaries hypertext move convention:/www.pwri.go.jp/eng/action/pdf/reports/kawano01.pdf As referenced previously, reusing concrete is new to the business. Most organizations have non been presented to the new building are as yet disinclined to give it a chance. RCA has a lower quality than virgin totals. The quality shifts from site to site. You will require a clump of value control demonstrating to ensure that the RCA will non chop down the nature of the solid.

Ethical Argument Essay Topics

Ethical Argument Essay TopicsTo win an argument is not always easy, there are some ethical argument essay topics that require much greater force to stand out in the sea of other essays. Writing an ethical argument essay does not mean that you need to stick to one side or another of the debate. You can also be more open-minded in this type of essay and try to make a balanced argument.Essays like these are sometimes seen as the last part of the essay written before the final presentation of your arguments. This is because essays are not meant to be a way to justify a position or a conclusion but rather to present you as the writer of the essay. It is the purpose of the essay to just make sure that you are comfortable with what you have written. Make sure you do not read more than one essay of the same topic.Many people become frustrated when they find out that they are in for more difficult essay writing because they get distracted by some important questions in their mind. With this k ind of situation, you should be able to identify the main objective of the essay. It may be to know more about the topic of ethics. It can also be to find out more about the topic. Try to find out what is the central question you need to answer.It is also necessary to make sure that you have clearly defined what the basis of the essay is and that you also understand what ethical argument essay topics are. In many cases, students have a hard time understanding the nature of ethical argument essays. There are some situations where you should not use the word 'right' in your essay. Students would not like to hear that they are being called the 'good guys' even if they are.You also need to emphasize the positives and avoid using it when you are trying to make a negative point. However, the topic of ethics has become quite complicated so it is best that you understand it first before you write anything. There are some issues that you have to address before you can make any conclusions.In many situations, students also tend to bring moral issues into the discussion. Ethics do not have any laws that you cannot follow as long as you do not abuse the privileges of the system. It is important that you write about your personal beliefs when you are doing your essay. This is how you can still express your opinion without necessarily contradicting the rest of the essay.It is also important to be very clear about the ways you will present your points in your ethical argument essay topics. No matter how good your essay is, if you don't know how you are going to address each topic, it won't be very interesting. Do not allow yourself to get lost in the forest because you are finding your way around a complex topic.It is important that you give enough time to do your essay. Be sure that you do not skimp on anything and leave the essay unfinished. If you do this, you will never be able to defend yourself if you ever come up against another student in a discussion. Take your time to do your essay and it will be a lot more enjoyable.

Radio Frequency Identification ( Rfid ) Technology Essay

Radio frequency identification (RFID) technology is used to electronically identify, track, and store information on a tag. Its main components are a tag, reader, and a database. It is used by all levels of government in various well-known areas, such as logistics support for the military and highway tolls. The purpose of this paper is to analyze the use of this technology by the United States Federal government and some of its major agencies, including the Department of Homeland Security, the Department of Defense, the Department of State, and Social Security Administration. There are more institutions within the Federal government that already use or are strongly considering implementing RFID technology, but have not yet done so for a number of reasons, such as lack of funding, privacy or security concerns. The main benefits and threats of this technology will be discussed for the institutions listed. Keywords: RFID, technology, United States, Federal Government All levels of the United States government, from federal to local, use radio frequency identification (RFID) technology, and it is applied in various ways. The benefits of this technology are convenience, speed, effective data management, and security. The negative impacts are related to security, privacy concerns, and costs of implementation. In this paper, the use of RFID technology by the Department of Defense, the Department of Homeland Security, the Department of State, and Social Security AdministrationShow MoreRelatedRadio Frequency Identification ( Rfid ) Technology1726 Words   |  7 PagesHistory of RFID How does it work? Radio Frequency Identification (RFID) technology has a long-standing history despite its more recent application in society and infrastructure. The understanding of electromagnetic energy in the early 1800s followed by the discovery that light and radio waves are a form of electromagnetic energy by Michael Faraday in 1846 began the process to RFID technology. The advances led to German physicist Heinrich Rudolf Hertz being the first to transmit and receive radio wavesRead MoreA Brief Note On Radio Frequency Identification ( Rfid ) Technology2206 Words   |  9 Pages5.1- ABSTRACT Radio Frequency Identification (RFID) technology is a data acquisition tool that is currently having a major impact in pharmaceuticals such as Chinese pharmaceuticals industry generally and Pfizer company particularly and many others. RFID classified as a big revolutionize on business processes world, including supply chain management across the industries. Because of to its high capacity and to provide automated information in record time. The purpose of this study is to discussRead MoreSupply Chain Technology : Rfid ( Radio Frequency Identification )2307 Words   |  10 PagesSUPPLY CHAIN TECHNOLOGY, RFID (RADIO FREQUENCY IDENTIFICATION) â€Å"Soon we will be able to know not only every item’s location, but also its temperature, motion, vibration, humidity and a host of other variables, opening up a world of opportunities for all†. (Shoemaker, 2014) What customer really wants nowadays is not state of the art technology but they want a solution that can make their life better at the same time making sure it is cost effective, saving time and solved their previous problem.Read MoreElectronic Product Code Upc And Optical Character Recognition Ocr1600 Words   |  7 Pagesadvancement in the technology the field of automatic identification has come up with great potential. There are different methods to do this. The most commonly used methods are Universal Product Code UPC and Optical Character Recognition OCR. OCR has limited the use of UPC but Optical Character Recognition has also different deficiencies which ultimately lead towards another technique called as Radio Frequency Identification also termed as RFID. RFID is the most modern technique. RFID tags are readilyRead MoreHow Rfid Is More Beneficial Than The Traditional Barcode Reader System Essay1562 Words   |  7 PagesThis report will discuss what technology and innovatio n is and how important it is for firms to manage their technology to expand their growth potential. In addition to this, I am the current technology analyst at the Hunzal Logistics and Supply chain Management Company. The current technology we use to handle our logistics and flow of goods in our supply chain is the traditional barcode reader technology. This technology has been used for over 15 years now in Hunzal. The current CEO of Hunzal hasRead MoreUsing RFID Technology in the Transportation Sector1562 Words   |  6 Pagesï » ¿RFID or radio frequency identification is the name given to the technology that uses radio waves to transmit data and uniquely identify an animal, person, or thing (radio-frequency identification, 2013). An RFID system includes a transponder including an antenna and a chip that can easily store a significant amount of data such as location details, manufacturer details and product numbers if any. There are three basic types of the RFID readers. Fixed re aders with an external antenna which areRead MoreRadio Frequency Identification ( Rfid )925 Words   |  4 PagesRADIO FREQUENCY IDENTIFICATION (RFID) Son Le, ITM 435 Ho Son Ngo, Ph. D â€Æ' TABLE OF CONTENTS â€Æ' The name Radio Frequency Identification (RFID) dates back to the early 1990s. The technology has roots in radar-related work done in the 1940s. During World War II, the military used transponders for the important purpose of identifying a returning aircraft as friend or foe. These systems remain in use today. The military continues to invest in new uses of radio and radar technologies that ultimately couldRead MoreAnnotated Bibliography On Security System Using Rfid Technology1377 Words   |  6 PagesCareer Episode 3 Introduction Title: SECURITY SYSTEM USING RFID TECHNOLOGY Date: January 2013 – July 2013 Duration: 7 academic weeks Location: Balkumari, Lalitpur Organization: Nepal College of information Technology Position: Student Project Supervisor: Professor Hari Raj Aryal CE 3.1 Background This project was made for the project exhibition organized by the Nepal College of Information Technology under the supervision of the Professor Hari Raj Aryal in-group of two members to present inRead MoreUse Of Barcodes For Tracking Purposes And Easy Access For Information1708 Words   |  7 Pagesfor tracking purposes and easy access to information. RFID refers to Radio frequency identification uses radio frequency to track products using tags and this potentially might replace the use of barcodes. The main idea that distinguishes RFID from barcodes is that the product doesn’t have to be in line of sight to be detected. A product can be tracked within up to 100’s feet of range and thousands of products can be read simultaneously. Also, RFID can detect products without human assistance as opposedRead MoreRfid Technology And Its Applications1078 Words   |  5 PagesRFID TECHNOLOGY AND ITS APPLICATIONS SHRAVYA MAHANKALI, California State University East Bay RFID is not another innovation and it has been around for a considerable length of time utilizing as a part of human services, military, carrier, library, security, sports and different ranges. Commercial enterprises use RFID for different applications, for example, individual/vehicle access control, departmental store security, gear following, things, fast food foundations, logistics, and so forth. However

Analysis of the Regret Novel Written by Kate Chopin Free Essay Example, 1250 words

Her well ordered home and life were disheveled by the little ones, but soon they became a welcome distraction from the tedium of her daily existence. Just as Aurelie had grown accustomed to this new life, Odile returned as abruptly as she had departed. Odile s face was beaming at the thought of seeing her children once again. When the children and Odile left, Aurelie was once again engulfed by her loneliness. For the first time, she regretted her decision not to marry and Chopin ends the story with Aurelie sobbing loudly. Regret brings out the theme of motherhood and the latent maternal instinct that is a part of each woman. Byrd, in her study titled Short Fiction uses the story to show Chopin s attitude towards motherhood and children in general. Byrd reveals that Kate Chopin was an indulgent mother, who loved her own children wholly and never turned them away, however busy she may have been. According to her biographer Peter Seyersted, the reason for Chopin s love for her childre n was their directness, their lack of sophistication, and their unconcern for status and wealth (Byrd, pg. 1) much like her portrayal of Odile s children. We will write a custom essay sample on Analysis of the Regret Novel Written by Kate Chopin or any topic specifically for you Only $17.96 $11.86/page When Aurelie sees the children coming to her, it looked to her that they might have fallen from the clouds, so unexpected and bewildering was their coming, and so unwelcome . The use of the words fallen from the clouds alludes to the fact that children are angelic (pg. 11), in keeping with Chopin s attitude towards them. Mamzelle Aurelie reluctantly agrees to look after the children and her critical eye goes out to the four tots, each in varying stages of infancy.

Hiroshima and Nagasaki Atomic Bombings - 1200 Words

Only three atomic bombs have been dropped in history. Little boy, was dropped on the Japanese city of Hiroshima on August 6, 1945. Fat man was dropped on Japans capital, Nagasaki on August 9, 1945. And finally, Trinity was the code name for a test bomb which was a replica of Fat man. It was dropped on July 16, 1945 in New Mexico. A fourth bomb, named thin man, was proposed and scientists worked on it until it was aborted. These bombs were all used for war purposes in World War two. The code name for the making of these bombs was the Manhattan Project. It started formally in 1942. The US led it but was supported by the United Kingdom and Canada. US president Franklin Roosevelt approved of it in late 1941. It was created for fear Germany was making Atomic Bombs. It employed almost 130,000 people including brilliant scientists such as Albert Einstein. There were over 30 sites in the US, UK, and Canada where research and development took place. It costed 2 billion US dollars, now the equivalent of 26 billion in 2014. The Manhattan Project was under the direction of Major General Leslie Groves of the US Army Corps of Engineers from 1942 to 1946. There were two types of bombs created. A gun type fission weapon(little boy) and an implosion type weapon(fat man). There was no warning of the first atomic bomb for Hiroshima. There was however a warning for Nagasaki. Leaflets were dropped all over the cities of Japan warning of a second atomic bomb, just as deadly as the first. KokuraShow MoreRelatedThe Atomic Bombing Of Hiroshima And Nagasaki2142 Words   |  9 PagesThe horrific atom bombing of Hiroshima and Nagasaki, Japan on August 6th and 9th of 1945 brought about several reactions in the United States. Starting with the controversial events leading up to the atomic with the Potsdam Proclamation, many Americans began to wonder whether the total destruction of these two cities were necessary. However, immediate American responses and reactions to the bombs were contrary to what they became later on. Americans slowly stopped being ignorant of what had happenedRead MoreThe Atomic Bombing Of Hiroshima And Nagasaki Essay2146 Words   |  9 PagesThe atomic bombing of the Japanese cities of Hiroshima and Nagasaki in 1945 is the most controversi al military decision in the history of Air Power, and may even be the most controversial decision in history. The first of the bombings happened at Hiroshima, where the B-29 Superfortress Enola Gay dropped Little Boy, an Uranium-based atomic bomb. Structural damage estimates vary, with some sources claiming the blast and fires destroyed about 90% of the city (History.com Staff â€Å"Bombing of Hiroshima andRead MoreThe Atomic Bombings of Hiroshima and Nagasaki1656 Words   |  7 PagesDid the atomic bomb have to be used in World War II on Japan? There were multiple reasons why the atomic bombings of Hiroshima and Nagasaki were necessary. One of which is to reduce the chance of Allied casualties if the war continued. Another reason was to prohibit the possibility that an Axis country such as Nazi Germany, could create an atomic weapon. A third reason or is whether or not the use of atomic weapons on innocent people was worth the media backlash. A final reason is that the workR ead MoreThe Atomic Bombing Of Hiroshima And Nagasaki Essay867 Words   |  4 Pagesa better picture of the world. In doing research, Steve Sheiken, an historical researcher concluded, â€Å"Of the 76,00 buildings that stood†¦70,000 were completely destroyed in Hiroshima (Sheinkin, 204).† I am here only to inform the effects of the atomic bombing, impacting Japanese lives. These attacks on Hiroshima and Nagasaki remains one of the most infamous tragedies in history because of the large number of casualties that shattered Japan’s invincibility, leading to the Nuclear Era. Forecast: TheRead MoreThe Atomic Bombing Of Hiroshima And Nagasaki Essay866 Words   |  4 Pagesus to create a better picture of the world. In doing research, Steve Sheiken, a historical researcher concluded, â€Å"Of the 76,00 buildings that stood†¦70,000 were destroyed in Hiroshima (Sheinkin, 204).† I am here only to inform the effects of the atomic bombing, impacting Japanese lives. These attacks on Hiroshima and Nagasaki remain as one of the most infamous tragedies in history, mainly because of the large number of casualties that shattered Japan’s invincibility, leading to the Nuclear Era. Forecast:Read MoreThe Atomic Bombings Of Hiroshima And Nagasaki3700 Words   |  15 PagesIt has been seventy years since the atomic bombings of Hiroshima and Nagasaki and the end of the Second World War in the Pacific Theatre. However, the unconditional surrender that was favored by the Allies was only accepted by Japan after the Soviet Union entry into the â€Å"Greater East Asia War† and the nuclear devastation of Hiroshima and Nagasaki. It is a common myth in the Western world that the nuclear bombs â€Å"Little Boy† and â€Å"Fat Man† caused Japan to surrender and in turn saved the lives of thousandsRead MoreThe Atomic Bombings Of Hiroshima And Nagasaki1702 Words   |  7 Pagesstudents reside in. Naturally, students’ educations tend to focus on events that occurred more locally, or most deeply affected their area; German students learn more about the Holocaust and Japanese students learn more about the atomic bombings of Hiroshima and Nagasaki. E ven if a country wanted to teach a completely inclusive account of World War II, the length and complexity of the war would make that impossible within the constraints of traditional education. Further, the education students receiveRead MoreAtomic Bombing of Hiroshima and Nagasaki Essay879 Words   |  4 PagesPresident Trumans decision to drop the atomic bomb on the cities of Hiroshima and Nagasaki were the direct cause for the end of World War II in the Pacific. The United States felt it was necessary to drop the atomic bombs on these two cities or it would suffer more casualties. Not only could the lives of many soldiers have been taken, but possibly the lives of many innocent Americans. The United States will always try to avoid the loss of American civilians at all costs, even if that means takingRead MoreThe Justifications Of The Atomic Bombing Of Hiroshima And Nagasaki1616 Words   |  7 PagesThe justifications of the atomic bombing of Hiroshima and Nagasaki have been continuously debated since the time of occurrence. The variety of approaches towards the topic often times lead to ambiguous conclusions that leave debaters dumbfounded. Primarily, there are two moral reasonings that analysts of the event utilize: the utilitarian approach and ethical tradition. The utilitarian approach determines the goodness or evil of an action by its consequences (Holt). It has been said that this approachRead MoreAtomic Bombings of Hiroshima and Nagasaki and Science Fiction1626 Words   |  7 PagesFootprint,† he talks about the Japanese movie â€Å"Godzilla,† directed by IshirÃ…  Honda. To Honda, this movie had a serious meaning because it was about the atomic bombings that demolished Nagasaki and Hiroshima. It was made to make the audience understand what the Japanese people went through at a time when no one knew what type of damage resulted from the bombings. Susan Napier suggests that the ideological change in terms of both presentations of d isaster and the attitudes inscribed toward disaster derive

Contrast Between Anishinaabe And Iroquois Mythology free essay sample

Two main tribes mythology, Insatiable and Iroquois although had a very similar respect and love for the Earth, as well as a belief I a Great Spirit, had points of contrast be;en their myths and legends: their use of a main protagonist, their relevance Of peace and war, and the role and importance a animals played in their legends and myths. These differences between their stories will I help distinguish the two sets of myths apart. Firstly, one point of contrast between Insatiable and Iroquois mythology, is their use of a main protagonist.In Insatiable mythology, there is an import ant figure named Anabases (as well as Anabolic, Wisecrack, Nabobs, Ambush , Whisk, and several other differences in spelling and pronunciation), a human who WA sent by Kitchen Amanita, The Great Spirit, to teach the Insatiable people how to live, similar to Colossal and Nap in Algonquin legends. Anabases is extremely relevant in Insatiable mythology, and is present or at least mentioned in many of their stories. We will write a custom essay sample on Contrast Between Anishinaabe And Iroquois Mythology or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Although Anabases achieved many things in his lifetime, he was still human, accidents took place.Fortunately, these accidents helped explain the creation of many parts of their land and aspects of their life. In comparison, in Iroquois mythology ago, there is no mention of a main protagonist, or any constant human figure. One example e would be in the Insatiable story of The First Butterflies in Insatiable mythology. The story begins with two twin humans who were cared for by animals, but the animals worried because the children were not able to walk and play like the other ann. malls.Then, the story suddenly turned to Anabases, who after playing with the child Rene, explains wisely that the children can not walk because the animals cared too much for the children, and didnt let the children do anything for themselves. The story goes on, and Anabases creates, with the help of Kitchen Amanita, the first Butterflies, t o help the children learn to walk, when trying to catch them. This shows how Gnashing mythology uses a main protagonist, Anabases, to resolve a conflict that origin ally did not involve him.Also, in the Insatiable story of Anabases and the Giant Beaver, Anabases was quarreling with Hauberk, the Giant Beaver. With the help of his grandmother, Noncoms, they realized Hauberk ended up creating a giant dam between what we now know as Lake Huron and Lake Superior, which ends up toppling down. Even though Noncoms almost caught Hauberk, the Beaver manage d to break free of her grasp when the dam fell down. Anabases ends up saving the e day by making peace with Hauberk.This shows how Insatiable made their maim protagonist be the one that resolves the conflict. On the other hand, in Iroquois mythology, there are no legends shown with a recurring hero. Instead, Iroquois mythology used each other to resolve against difficult conflict. An example wow old be in the Iroquois story of the Three Brothers Who Followed the Sun, three brothers decided to walk to the edge of the earth, where the sky comes down and touches the water. When they got there, the eldest brother got crushed by the sky when it came down. The brothers spirit along with the father of the Bathyscaphes appeared and vided the brothers to purify their bodies in the Bathyscaphes. After purification, the brothers gained supernatural speed, strength, and were unable to get killed b y weapons or disease. The two younger brothers wished to be in the upper world with the Eire eldest brother and were eventually struck by lightning and killed, granting their wish.This story is one of the many examples of how the Iroquois legends did not use a main protagonist in their stories. In this story, these brothers traveled to the edge of the Earth with each other, not alone, and did not reappear in other stories, unlike Anabases in An Shanias mythology. This shows how a main difference between Iroquois and Gnashing Abe legends, are their use of a main protagonist. Moreover, another point of contrast been Insatiable and Iroquois mythology, is the relevance Of war and peace.It seems as though in the Iroquois legends, they speak of living in peace quite often, but end up fighting and bat ling, but in Insatiable myths, they dont talk about living in peace, yet they rarely engage battles and war. An example would be in the Iroquois story Dedication and Hiawatha A second man said, There is strife in our village When you go back, Dedication told them, you will find that peace prevails, because the good Tidings of Peace and Power have come to the people. You will find strife removed..From the Iroquois story Sodas the Woman Chief . All the tribes spoke one language and lived in harmony and peace. These two excerpts show how the Iroquois talked about living in peace. Unfortunately, peaceful is not necessarily the right description for the Iroquois s in many of their legends. One example is in the Iroquois myth about The Twelve Brothers and Their Uncle, Diagnose went As they came to the women, the uncle said, We must kill these women. They wanted to make him laugh, but he called out, Fall and be bones! The women were enraged by the words and tried to spit at the old uncle, but he repeated the words and the third time he said them both women rolled off the e rock and as they fell their bones made a noise like the pouring of many shells. This along with other stories including Dedication and Hiawatha , where a young girl gets trampled to death, shows how the Iroquois tribe were quite vi lent in their legends, as much as they talked about peace and harmony. In contrast, t Insatiable tribe rarely talked about peace and harmony, but instead lived in ace and harmony.An example wou ld be in the Insatiable story of Anabases and the Giant Beaver, where Anabases and a Giant Beaver named Hauberk were quarreling for many months, but in the end made peace and became friends: Anabases laughed. He cupped his hands over his mouth and shouted: . Com back, Hauberk, come back! You are too cunning for me to catch. Let us m sake peace and let us be friends. Want to have you as a friend. And so Hauberk returned to the north country and became the friend of Anabases and old Noncoms. This shows how even though in Insatiable mythology, they rarely talked ABA UT living in peace, but ended up living in peace, opposite to the Iroquois who wow old often talk about living in peace in their legends, yet live in violence. This proves the contrast between the relevance of peace and war in Iroquois and Insatiable stories. Stats, a point of contrast between Insatiable and Iroquois mythology is the role and importance of animals and other objects. In Insatiable legends, the e animals seem just as capable as humans, and have the ability to do many things human ins can do, including the ability to talk.In Iroquois myths, the animals seem just the s name as we notice them today. Examples would be in the Insatiable stories, Giant Beaver, The First Butterflies, How the Bat Came to Be. The story about Anabases and the Giant Beaver includes a talking beaver who was just as cunning and tireless as Anabases. The story included a talking bear, who was also smart enough to take care of two young human twins. The story of How the Bat Came to Be had a talking squirrel, a talking bear, a talking eagle, and a talking sun who could grant wishes. More examples of the roles of animals in Insatiable myth holy are how they do not use before naming the species Of the animal. Instead, they eave out the determiners and capitalize the first letter of the species. An ex. ample would be in the Insatiable legend How the Bat Came to Be sun has gotten lost, said Eagle. We must look for him. said Bear. Notice how there are no determiners before Sun, Eagle, Bear , and the first letter of each animal and object are capitalized, just like how they would treat humans in writing and in speech. I think this shows that the Insatiable tribe respected animals just as much as humans, not only in what the animals were doing in the story, but how they told the story. On the contrary, the Iroquois legends did not include anima alls as often as humans and mostly used animals in stories when they were hunting. An example would be in the Iroquois story of The Twelve Brothers and Their Uncle, Diagnose They became the birds he mentioned, horned owls, hawks, crows and woodpeckers..In comparison to the Insatiable legends, all the animal species names start with a lowercase letter. If this segment was written in Insatiable mythology, each animal name would most like be capitalized. Furthermore, in the Iroquois store sees Dedication and Hiawatha Sodas the Woman Chief, they both include animals in their stories for no other reasons but for hunting. This shows the d preferences f the roles and importance of animals between Iroquois and Insatiable leg ends.In conclusion, although the strong similarities between these two mythologies might lead you to believe they are virtually the same, their their use of a main protagonist, their relevance of peace and war, and the role and importance a played in their legends and myths set them apart. Hundreds of years ago, that t was what they believed in. Now, it is fascinating and entertaining literature. Reading the SE two sets of myths make for an enjoyable time, but being able to distinguish the two o apart bring your understanding of the legends to a whole new level.

An Exploration of the Application of Environmental Ethical Thought to Animal Rights

Introduction The environment is a very essential element to all living organisms, including animals and human beings. It however requires proper care or handling in terms of conservation to ensure sustainability which in turn makes it conducive for growth as well as prosperity of all organisms that depend on it.Advertising We will write a custom essay sample on An Exploration of the Application of Environmental Ethical Thought to Animal Rights specifically for you for only $16.05 $11/page Learn More Animal rights on the other hand entails the perception that other animals, apart from human beings, should be accorded the rights they deserve in regard to their interest and what is good for them as opposed to just looking at what interests human beings at the expense of animals’ suffering. It is a concept that has been faced with a lot of controversy with different people having varying views. This piece of work looks at animal rights and the environ ment with much emphasis being given to Polar Bear and the environmental issues that surrounds it for instance global warming and human activities like hunting and pollution. It also looks into the attitudes that people have towards the environment including the values that add force to those attitudes. The impacts of the attitudes and values on the way people treat the environment will also be highlighted. Polar Bear Polar bear is a well known animal. It is ranked as the largest bear and the world’s largest land carnivore and hence so much importance is attached to it, especially in regard to tourism, due to its unique characteristics. Its physical characteristics are an adaption for cold weather and for allowing easy movement across ice, snow as well as open water. They are also known for hunting as a way of getting food to sustain themselves. Polar bears are born on land but spend most of their lifetime at the sea. Like any other kind of animal, the polar bear is dependent on the environment for basic aspects like accommodation and food and any form of disruption of the environment affects it negatively. Polar bears have been classified among the susceptible or endangered species. According to Johnson (2006), approximately eight out of 19 polar bear subdivisions are in the decline and hence at a risk of extinction. This has been linked to numerous factors and activities with the leading one being hunting. For this reason, various steps, laws, control measures and movements have been laid down in an effort to safeguard them and prevent chances of extinction. The impact and scope of the environmental problem There are various environmental problems associated with the existence and development of the polar bear. They include aspects like global warming, deforestation in search of land for settlement and agriculture as well as charcoal burning, pollution and hunting among other environmental issues.   Global warming has become an environmental issue as days pass by and people continue interfering with the natural setting of the environment and its constituents.Advertising Looking for essay on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More It entails the increase in temperatures in the atmosphere. It is mostly fueled by human activities which in one way or the other contribute to production of greenhouse gases in the atmosphere for instance through deforestation and pollution which could be as a result of various emissions for example from industries and vehicles as well as burning of fossil fuels. Global warming is a factor of climate change on the negative side. Adverse climate change affects all living organisms negatively by interfering with their growth and sustainability as it affects aspects such as oxygen circulation in the atmosphere as well as in the seas and oceans, the amount of rainfall received and effects of radiation as a result of destruction of the ozone layer. Global warming affects the existence of the polar bears through the effects it has especially on the oceans and seas, from which the polar bears get food, through hunting. Deforestation is also another environmental issue that affects the polar bears. Being animals that live on land and forests to be specific, the existence of forests and their constituents is a key issue that contributes to their survival. This is through conducive environment offered by the forests as well as accommodation. Just like human beings, polar bears are affected by pollution and its effects. Pollution could take various forms for instance air pollution, water pollution, soil/land pollution as well as noise. Tourism is another aspect that has affected the environment in general and the existence of the polar bears in particular. This is especially where the tourism activities in a given region exceed its capacity limit for instance in terms of the visitors who can visit an area at a time. Thi s leads to over exploitation of the resources that are necessary for sustainability of both the environment and the organisms contained therein. Hunting is nonetheless the major issue that threatens the existence of the polar bear and increases their rate of decline hence leading to their extinction. This is so because hunting has been carried out in large scale to an extent of raising not only local but also international concern and intervention (through controls and quotas) for the sake of conserving the species for the future. Hunting of the polar bear has for a long period of time been a key aspect for the indigenous people in the Arctic region. This is because they have considered polar bear as a very crucial source of significant raw materials which include things such as fur used for clothing and footwear, meat, fat for lighting households as well as for food, sinews and other body parts such as the heart and gallbladder which are manipulated through drying, powdering and pr oper storage and used for medicinal purposes among others.Advertising We will write a custom essay sample on An Exploration of the Application of Environmental Ethical Thought to Animal Rights specifically for you for only $16.05 $11/page Learn More Any measure that is put forth in an effort to either control hunting or avoid it completely has therefore been received negatively and with a lot of resistance.  A good example to illustrate the scope of hunting as an environmental problem that is associated with the polar bear is to look at its nature in Canada and the United States of America. In Canada, it is estimated that approximately 500 polar bears get killed by the people living in the country through hunting each year. This has been linked to the fact that Canada has had very lenient regulations in regard to hunting, giving people a lot of freedom to do what they wish. All in all, this is an alarming number that calls for some actions to be taken if the future of the polar bear species is to be kept at a sustainable level for the sake of both the current period as well as the future. In the United States of America, the situation is not any better. Hunting has been associated with decline in the number of polar bears in this nation. In the year 2008 for example, polar bear was identified as a vulnerable species, an aspect that led to its inclusion in the endangered species Act that governs all species that are deemed to be at a risk of extinction. Following this Act, all activities in relation to polar bears were banned especially importation of polar bear products such as trophies (Hemstock 1999). These examples are enough evidence that hunting is a threat towards the existence and prosperity of polar bear in any given region. This therefore necessitates that strict actions be taken in regard to conservation of the environment through advocating for environmental friendly operations that ensure that none of the parties inv olved, be it the human individuals, the animals or even the ecosystem at large, suffer from the activities that would otherwise be avoided or carried out in an appropriate manner. The nature of the environmental problem Human beings are the major elements that are associated with both the positive and negative impacts on the environment and hence the effects on living organisms that exist in the environment for instance the polar bears. This is through the practices people are involved in, with respect to how they live, work and their general consumption patterns. The increase in population growth for instance has had lots of adverse effects on the environment as it is linked with the encroachment of the marginal areas as the number of people exceed the available land, it also leads to over consumption of natural resources for example the forests as sources of fuel and in the long run leads to pollution due to production of waste products for instance through charcoal burning.Advert ising Looking for essay on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More The lack of dependence on agriculture and shift to other sectors has also led to rural urban migration which affects the environment adversely due to inadequate water and sanitation services, deterioration of transport systems and shortage of appropriate housing facilities. All these factors lead to pollution (air, soil and water) and land degradation. Human modifications to the environment have led to loss of wildlife like the polar bears, acid rains, and the depletion of the ozone layer due to excess pollution and deforestation which destroys biodiversity. Industrialization and modernization in the Arctic have also been deemed to have adverse effects on the environment for instance deterioration of the quality of air caused by the emissions from industries and plants as well as vehicles. The wastes from industries also affect the quality of water because in most cases they are directed to the sources of water such as rivers, seas and oceans. The utilization of fossils as a source of energy has also led to depletion of natural resources and global warming due to greenhouse gases (Gottlieb 2004). Although human beings and their activities is deemed to be the be the main factor associated with the general environment and animals and their rights in particular, as discussed above, the consequences brought about by their actions are far more engaging and they affect a variety of elements including the human beings themselves, the animal species therein as well as the ecosystem in one way or the other. Attitudes and values involved People’s attitudes and values towards polar bear are usually based upon how harmful or beneficial they consider them to be. According to Shellenberger and Nordhaus (2005), the decisions we make in regard to how we handle or rather manage polar bears is dependant upon our attitudes as well as values towards the polar bears. He further asserts that since the polar bears are also associated with some adverse effects towards the huma n kind, there is a need for them to create sufficient benefits to a majority of people as a way of countering these effects.  The issue of animal rights has been faced with a lot of controversy of whether it is justifiable. Although the idea of advocating and maintaining some rights upon animals have been supported by a considerable number of individuals and groups, it has also been criticized negatively with some arguing that animals should not be awarded any rights since they are not able to form any significant social relationships and they have no moral responsibilities or obligations. Criticism also comes from the responsible bodies like the animal rights movement. People also argue that there is absolutely nothing wrong or rather unethical in all processes and activities that are aimed at using animals as resources and neglecting their rights as long as the activities do not cause any unnecessary suffering or pain to the animals and in the same time, they bring considerable benefits to the human kind. Polar bears are known to be very friendly, clam and timid and hence they generally pose no threats to human beings. Their nature has however led to human beings engaging in excessive hunting as they do not consider them to be harmful. It is however evident that most individuals are willing to change their negative attitudes towards the polar bears in an effort to maintain a healthy relationship and more so ensure sustainability of the now scarce species. Recommendations The situation that surrounds the polar bears necessitates that strategic plans and programs are put in place in order to save the situation and avoid further damage. A good recommendation is that there should be campaign and education programs aimed at instilling the importance of conserving the environment among individuals and groups as a means towards reducing the negative effects of human activity on the environment more especially hunting. This will ensure that the people will be enli ghtened and therefore work towards safeguarding the environment for their own good and for the sake of the generations to come. Information of how a healthy and beneficial relationship could be established between people and the polar bears would help greatly in ensuring that people avoid any dangerous activities that could either affect them or the polar bears. Rising awareness play an essential role in changing people’s attitudes and behavior and hence help people to leave safely with the polar bears. Education usually ensure that people have a deeper understanding of the polar bear behavior and ecology, enhance strategies that are aimed towards reduction of human-bear conflicts and more importantly encourage individuals’ tolerance in regard to both the presence of bears as well as their natural behaviors. The ethical aspects associated with animals and their rights should also be emphasized among individuals so that they may be conscious while handling animals to av oid any form of conflict between human beings, the animals, the environment and environmentalists as well as law enforcers. Establishment and implementation of strict and effective laws and policies to govern the utilization of the environment and handling of the polar bears and other animals is also an effective way of safeguarding the environment and animals. This is because people will be held responsible and accountable for their negative contributions towards the environment and treatment of animals hence reducing the chances of degradation and negative interference to the polar bear population. The bylaws and ordinances are usually effective and play a crucial part in reinforcing other measures such as educational programs. This is because they give people an extra obligation and responsibility rather than just acting out of voluntary will (International Institute for Environment Development 2000).  Other ways through which polar bears could be managed in respect to changin g the values and attitudes that people hold towards the environment and treatment of various animals include imposing of strong and effective hunting rules and regulations and relocation among others. To strengthen the above measures, the potentially hazardous encounters and engagements should be dealt with through appropriate processes that include waste management, proper education and enforcement. Waste management is a crucial aspect towards managing polar bear and reducing any form of conflict that exist between human beings and the polar bears. This is so because garbage and poorly disposed litter usually attract the bears an aspect that may create human-bear conflict. People should therefore engage in proper waste management practices for instance ensuring that the containers used for waste disposal are bare-proof. This will ensure that all chances of addiction are avoided and hence keep the bears at a distance, from the human beings. Non lethal measures are also effective esp ecially when used in conjunction with other measures. The non lethal perspective of dealing with human-bear conflicts offer an appropriate management tool since it is able to incorporate a more comprehensive approach (including touching on the perceptions people have towards the environment) and hence offer long term strategy to polar bear management (Ovsyanikov 1998). Conclusion It is evident that the environment is a very critical element. This is because it affects all organisms that are dependent in one way or the other. It is the responsibility of every individual to be involved in activities that are geared towards maintaining a sustainable environment for the sake of the benefits they accrue to it currently as well as what is to be drawn from it in future by them and the future generations. There has been increased concern, by various parties, for aspects of the environment for instance the conservation of biodiversity, the need for public safety as well as damage done on pro perty. Animal rights is a controversial aspect that has raised different ethical concerns in regard to what should be considered to be right or wrong in regard to treatment of animals. Some people state that animals have no right due to their nature of lack of social and moral responsibilities while others still argue that they do deserve to be awarded some rights and any form of unnecessary suffering and pain should be avoided. All in all, it is important that people be aware of the importance they derive from the polar bears and animals in general so that they may learn to handle them with due care in an effort to guarantee sustainability that will in turn ensure that mutual benefits are enjoyed for the longest period of time possible. Reference List Gottlieb, S.R. (2004). The Sacred Earth: Religion, Nature, Environment. New York: Routledge Hemstock, A. (1999). The Polar Bear. Minnesota: Capstone Press International Institute for Environment Development (2000). Sustainable Cities Revisited III – 7060iied. United Kingdom: IIED Johnson, J. (2006). Polar Bear. North Mankato, MN: Black Rabbit Books Ovsyanikov, N. (1998).Polar Bears. Minnesota: Voyageur Press Shellenberger, M., Nordhaus, T. (2005). The death of environmentalism: Global warming politics in a post-Environmental world. Social policy, UK: Spring This essay on An Exploration of the Application of Environmental Ethical Thought to Animal Rights was written and submitted by user Sidney Frederick to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

How does Nabokov use narrative techniques in Lolita Essays

How does Nabokov use narrative techniques in Lolita Essays How does Nabokov use narrative techniques in Lolita Paper How does Nabokov use narrative techniques in Lolita Paper novel pretending to be a memoir. 1 Humbert is writing from his prison cell awaiting trial and there is an implied reader as if Humbert is writing an apology to the courtroom, addressing the ladies and gentlemen of the jury. The third paragraph in section one is written in conversational form, answering implied questions from an unspecified interlocutor, in the manner of a dramatic monologue. 2 Humbert asks the question, Did she have a precursor, and then answers the reader, as of course they can not, She did, indeed she did. Humbert indicates to us that he is in prison and is constantly being watched, I am writing under observation, and by his method of speaking directly to the reader he tells us to, tells us to look out for codes and clues and beware of the literal. 3 Ironically this immediately convinces us of his undeniable guilt. The narration begins in the present tense in the first line. Lolita, light of my life, fire of my loins. My sin, my soul. However, in the next section we are thrust back into the past tense, and throughout the extract Nabokov uses a clever narrative technique, when, amidst the descriptions of Humberts encounters with Annabel and his subsequent career, we are constantly reminded of his nagging sense of longing for Lolita by his method of bringing us back to the present tense. .. and this is how I see Lolita The extract is seen through the eyes of Humbert Humbert and his is the narrative voice through which we are told the story therefore the extract exhibits mimesis in that t he narrator is telling us the story. However, there is an omnicient narrator in Nabokovs own authorial comment and the narration switches from the third person authorial commentary in the past tense diagesis to the first person in the present tense: Humberts own point of view, which is mimesis, but this only happens once in the extract. But let us be prim and civilised. Humbert Humbert tried hard to be good. Really and truly, he did. He had the utmost respect for ordinary children, with their purity and vulnerability, and under no circumstances would he have interfered with the innocence of a child, if there was the least risk of a row So life went, Humbert was perfectly capable of intercourse with Eve, but it was Lilith he longed for. The bud stage of breast development appears early (10. 7 years) in the sequence of somatic changes accompanying pubescence. And the next maturational item available is the first appearance of pigmented pubic hair (11. 2 years). My little cup brims with tiddles. The underlined section indicates where there is a change from the authorial commentary to free direct speech as Humbert takes over the narration and it moves into the present tense letting us into Humberts stream of consciousness. Finally, in the last sentence we are fully aware that Humbert has taken over the narration, as we move into the final sentence, my little cup brims with tiddles, and the narration moves into the first person. Perhaps this sudden change from the authorial commentary to free direct speech is contrasted so dramatically to illustrate Humberts sexual preoccupation with children and to show us in this dramatic style that he is constantly thinking about it. However, Humbert is an unreliable narrator as we are never completely sure of his sanity and that what we are being told is the truth. One indication of this is his desperate attempt to convince us that the affection he holds for Lolita is completely normal and should not be judged as unwholesome in modern society. Marriage and cohabitation before the age of puberty are still not uncommon in certain East Indian provinces. Lepcha old men of eighty copulate with girls of eight, and nobody minds. This is an extremely clever technique as it makes the reader begin to question the actual sanity behind a culture which does not allow these practises as we are drawn into his madness, until we remind ourselves that he is, in fact, insane. Another feature of the extract which illustrates Humbert as an unreliable narrator is the fact that we are immediately thrust into oppositions at the beginning if the passage. My sin / My soul Light of my Life / Fire in my loins Humbert tries to make his obsession with Lolita seem respectable but the contradictions in his speech let the reader know that his intentions are not honourable. The language of Lolita is also worthy of comment in that Nabokov exhibits a style of writing known as fancy prose, and this can be explained as being that works of fiction generally have no rules, therefore the author can be as flamboyant and as decorative as he pleases. Nabokov uses excessive alliteration in the first paragraph, indeed David Lodge calls it, a veritable firework display of alliteration. Lolita, light of my life, fire of my loins. My sin, my soul. Lo-lee-ta: the tip of the tongue taking a trip of three steps down the palate to tap, at three, on the teeth. Lo. Lee. Ta. The use of repetition is also employed, that is, repetition of particular sounds, similar to that which is used in poetry. The metaphor of the tongue indicates a double meaning, and is an extremely apt use of imagery, suggesting both his verbosity in this eloquent appraisal of Lolita and also indicating his animalistic lust for her. This illustrates the style in which Nabokov writes, and he mockingly acknowledges this fact with the line, can always count on a murderer for a fancy prose style. To conclude, the narrative techniques employed in the extract all cleverly illustrate Humberts obsession with Lolita. From the extract it can be assumed that the majority of the novel is written in the narration of Humbert himself with very little authorial comment. However, from the small amount that there is the construction of the text is very misleading in the figure of the narrator, as it jumps from authorial commentary to Humberts narrative without any clear indication other than the change in tense. However, we can deduce that the authors point of view and the narrators are extremely similar as though he is sympathising with the plight of the principle character. We are also aware that Humbert is an unreliable narrator and cannot be relied upon for an honest account of the story and, as a result, this also further implicates his madness. The imagery of the courtroom also suggests to us at the beginning of the extract to deliver a guilty verdict before hearing his plea.

Journal 1 Essay Example | Topics and Well Written Essays - 1250 words

Journal 1 - Essay Example In the United States constitution, the term commerce clause is used to refer to Article 1, Section 8, and Clause 3 of the U.S. Constitution. This clause gives the Congress power to initiate regulations on the commerce between America and other nations, between states and between America and Indian tribes. This clause has for long been used in a way that the people of America and some interest groups feel that is a show of power by the Congress rather that the application of the law. The clause is used for instant in making regulations on the business that the business community in America is in, between themselves and with other nations. An application of this is the control of oil importation and prices. The statute of limitations is a type of federal or state statute or law that provides restrictions on the time within which the filing of a legal proceeding may be. The statute applies to both civil and criminal cases and is at preventing proceedings that have been shaped and spiced with fraudulent claims especially when the available evidence is not sufficient to allow the case to proceed or in case the evidence is. For example, the time allowed for a convicted criminal to appeal is usually 14 days. Beyond this time, an appeal cannot be filed. This ensures that obscure facts and defense evidence is not with to bring in a new picture of the case. A tort in legal terms refers to something that is wrong. It is an act by one person to cause harm to a different person. When this harm is unintended, then the act becomes known as unintentional tort or negligence. This means that the harm was caused through actions that resulted from negligence or unreasonable act, but the harm was intended. For example, if driving past a truck loaded with bricks and one brick fall from the truck and cause considerable damage to the car, then the person can file a lawsuit against the owner of the

Future Career Personal Statement Example | Topics and Well Written Essays - 750 words

Future Career - Personal Statement Example This allows me to use my imagination and creativity alongside the technical skills I have developed which allow me to conceive a problem from a wide range of perspectives. Business is an interesting field with as many variables as engineering, and perhaps less predictable outcomes. Exceptions to business common sense can produce exceptional results; the same can rarely be said of engineering. The very value of education in this field is one of hot debate, from entrepreneurs proud to have left school with nothing to the MBA hotshot riding the corporate inside track - it is a discipline where success by any means can be argued as valid. As a highly successful student of facts and natural laws, this is a highly intriguing idea. For all I can learn from lectures and research, there is always a higher level to aspire to - always a rival with an edge of natural flair. An academic analysis, for example, of a systemic change can soon fail without the personal skills to 'sell' it to the workers. I have spent a long time developing my brain; I now want the chance to test my heart, soul and guts. There are numerous obstacles but the interesting part is to overcome the obstacles and run a smooth form of business. My parents have taught me that a balance between activities is always necessary for a healthy lifestyle. I engage in spending my free time constructively by serving the community and doing several jobs in my free time. I love reading business books. Just as I believe the highest level of success in business comes from drawing on every ounce of talent and ability, I believe that success in life comes through engaging every talent. The Cass MSc in Management enables graduates from a wide range of disciplines to develop real world knowledge and skills in key areas of modern management - it is this that most appeals to me, bringing the whole of my real world and life experiences to bear on how I do business. Through this program I hope to graduate with the confidence to sensitively and intelligently apply practical quantitative skills, which are required for a successful career in risk management. I chose to join the program to further polish out mytechnical and quantitative knowledgeof different specialist risk management areas, such as financial modelling, valuation theory, credit derivative pricing, and credit portfolio management. My strong technical groundingandquantitative skill from my current studies will have a definite impact on my career, qualifying me for a more specialized risk manager role. As much as a personality is important in business decision making, a person is also important in their society. While decisions can be made without feeling and individuals can try to exist as islands, both states seem unnatural and dangerous - oversimplified models that ignore a greater complexity. Activities I enjoy are enjoyable because of the interplay between myself and my community - the term 'altruistic' does not quite match, because I believe that every positive action brings broad rewards. I can rationalize this as a kind of karmic belief structure, but really it comes down to an analytical approach - what is good for a system or business should permeate all levels to bring mutual benefits. My natural talents have been nurtured thanks to the good will and determination of others. As a product of a global society, I try to carry out activities that make a positive impact

Appalachian Mountains Essay Example for Free

Appalachian Mountains Essay The â€Å"Appalachian Mountains† refers to the mountain range that covers most part of the eastern North America and some sections of another country, the neighboring Canada. Professionals believe that the Appalachian Mountains is divided into three; the south part, the north part and the central portion of the Appalachian Mountains. The presence of the Appalachian Mountain range is important for the US because of several reasons. One of the reasons is that the Appalachian Mountains act as a dividing line separating the Midwest territory of the US from its eastern seaboard via the Eastern Continental Divide, which traces a path alongside the Appalachian Mountain range starting from Pennsylvania leading up to Georgia. There are also other important roles that the Appalachian Mountain range play and it can be socially, economically and geographically. Another important characteristic that is attached to the Appalachian Mountains and it formation is that it marked the beginning of plate collisions which was in turn responsible for the building of several mountains and mountain ranges in the planet, and this mountain building phenomena was believed to be responsible for the creation of Pangaea (Klyza and Trombulak 14). Because of the importance of the Appalachian Mountain range, studies on its geological aspect have been undertaken for years now. The Appalachian Mountains is believed to have undergone a series of different physical transformations and the movements that the Appalachian Mountains experienced throughout its history and creation have made it what it is today. Like other mountain ranges in the world, the Appalachian Mountains, at various times through ages, have risen to great heights from the sea or have been continental rock covered by shallow oceans (Adkins 49). The geological history of the Appalachian Mountains is a very important and very interesting topic to delve on. Because of this, the focus of the paper is centered in discussing the different aspects of the changes that happened on the Appalachian Mountain ranges, from its creation, the timeline involved and the processes that shaped the formation of the Appalachian Mountains from the start until today. When did they form? Most experts believe that the geology of the Appalachian Mountain ranges goes as far back as nearly 500 million years ago, particularly around 480 millions years ago. The timeline of the formation of the Appalachian Mountain ranges involved the changes that happened in several different eras. According to professionals, as far back as the Paleozoic Era there were already movements happening in the natural rock formation of the planet that lead towards the creation of the Appalachian Mountain ranges. This was particularly in the era’s Ordovician Period which was believed to be the time where rock movements led to the rising of the Appalachian Mountain ranges and its transformation from an erstwhile buried state, being submerged underwater during earlier times (Geologic Provinces 3). After the Paleozoic Era, there were still changes that affected the Appalachian Mountains. During the Triassic Period of the Mesozoic Era, structure and feature changes affected the creation of Appalachian Mountains, and some uplifting in the rock formation during the Cenozoic Era also contributed to some of the changes that happened in the Appalachian Mountains (Geologic Provinces 8). How did the Appalachian Mountains Form? The Appalachian Mountain range is a very complex and very old natural geological feature of the planet. The physical characteristics of Appalachian Mountains provide the observer with hints and clues towards how the Appalachian Mountain range was formed and what processes were involved in the formation of this particular mountain range. A major characteristic of its geology is the presence of elongate belts composed of marine sedimentary rocks, volcanic rocks, as well as parts of an ancient ocean floor. These are all impacted by thrust faulting and folding processes that shaped the Appalachian Mountain ranges from how it was during its initial formation up to how it is now after years of constant transformation owed to the natural rock movements that impact natural geological formation of rocks on the planet (Adkins 50). Before it would rise up and become a mountain range, the region where the Appalachian was to rise from was considered as a passive plate margin. Because of this, there are times when the area is found underwater, buried by sea water under a sea that was nonetheless shallow, especially since there were also periods where it was above water. The Appalachian region would not remain passive forever, and the change from being passive to being active happened during the Ordovician Period, wherein plate motion movements changed and paved the way for the Taconic orogenym or what is known as mountain building event, in this case the first during the Paleozoic Era. By this time, the Appalachian is already considered as a plate boundary that is very active in its movements (Geologic Provinces 3). The Iapetus, another oceanic plate situated close to the Appalachian, was considered to collide against the Appalachian. Because the collision eventually sank, it submerges itself under the craton of North America. Because of what was happening in Appalachia and what has happened in the Iapetus, there was a resulting creation of what is known as the new subduction zone. The creation of this new particular feature was believed to be the birth of what would be known today as the Appalachian Mountain ranges (Chapter 2: Plate T-11. Appalachian Mountains 11). The Taconic orogeny was not the first mountain building plate collisions that helped create and develop the Appalachian Mountain Ranges, because there are still a series of other plate collisions that is set to happen that impacted mountain building, particularly the building of the mountains of the Appalachians. Several other orogenies, like the Caledonian orogeny, the Acadian orogeny, the Quachita orogeny, the Hercynian, orogeny as well as the Allegheny orogeny all contributed to the mountain building process that shaped the Appalachian Mountain ranges (Chapter 2: Plate T-11. Appalachian Mountains 5). As the Appalachian Mountain range was developing through the years, experts believed that at one point, it was standing as high as, or even higher than the height of the present day Himalayas. This is largely because of the consistent collision of ancient continents that pushed the mass of land upwards and raised mountains like the Appalachian higher and higher. The activity in the rock features shaping and re-shaping several geological features like the Appalachian mountain ranges experienced change, leading towards being still once again after the Pangea continent started to break apart during the Mesozoic Era. After this, erosion took over, and the once towering Appalachian was transformed into a vast plain. But this situation would not remain permanent. There were new waves of uplifting that would affect the region in the near future following its transition towards becoming a vast plain, and the uplifting allowed the Appalachian to rise up again, particularly during the Cenozoic Era (Geologic Provinces 7). What Geologic Processes were Available for the Formation? There were several geological processes that contribute to the shaping of the features of the Appalachian mountain ranges and the creation of the Appalachian mountain range itself. The most important perhaps is the plate collisions, which pushed the rocks upward to create the mountain range. Erosion was also part of the history of the formation of the Appalachian Mountain ranges. It comes into play during the time when the Appalachian region was flattened, a temporary state since the mountains will eventually be a towering feature again in this area after activity in rock movements resume and allowed the Appalachian mountain range to rise up. Other geological movements, like thrust faulting, are also at play throughout the history of the Appalachian mountain range. Criticisms Despite the presence of the theory on how the Appalachian Mountain ranges was created, there are still criticisms that challenge existing belief by providing newly discovered data involving the geological events and changes directly involved in the shaping and re-shaping the Appalachian Mountains. This is normal especially since the information on the Appalachian mountain range formation is not yet set on stone especially since there are still gapping holes that are not closed because of the absence of solid proofs to support scientific claims. One of the criticisms was raised in 2006 after scientists believed that they have found new evidence that can change how experts look at the formation of the Appalachian mountain ranges. According to an Ohio University professor, the ocean involved in the collision that started the creation of the Appalachian mountain ranges was not Iapetus but rather Rheic (Ohio University 7), which was believed to have been closed down after the collision between Gondwana and North America, leading to the formation of Pangea and the creation of Appalachian Mountain ranges (Ohio University 8). There are also those which point to other assumptions involving the Appalachian mountain ranges. Some believe that there were other mountain ranges and chains involved or interconnected with the Appalachian mountain ranges during the millions of years of its rise and erosion. What is today traditionally called the Appalachian Mountains really represents several different mountain chains, formed at different times over a span of at least 130 million years (Klyza, Trombulak 14). But despite the criticisms, the study and understanding of the Appalachians contribute significantly in scientific study. The scientific attitude and approach towards understanding and studying tectonics as well as mountain-building was developed largely by the efforts to study the Appalachian mountain ranges. Other plate tectonic concepts, even those that involve the studying of how oceans open and close before, was also influenced significantly by the study on Appalachian mountain range formation (Chapter 2: Plate T-11. Appalachian Mountains 3). Conclusion The history of the Appalachian Mountain ranges is something that is eventful and important today because it is significantly important to other important aspects of world history, like the formation of super-continents and its breaking apart, influencing the geography that modern world has today. Understanding this phenomenon may not be as easy but modern literature is growing and growing to provide more information about this aspect. Works Cited Adkins, Leonard M. Appalachian Trail: A Visitors Companion. Menasha Ridge Press, 1998. â€Å"Chapter 2: Plate T-11. Appalachian Mountains. † National Aeronautics and Space Administration. 6 October 2008. 25 February 2009 http://daac. gsfc. nasa. gov/geomorphology/GEO_2/GEO_PLATE_T-11. shtml. â€Å"Geologic Provinces of the United States: Appalachian Highlands Province. † United States Geological Survey (USGS). 13 January 2004. 25 February 2009 http://geomaps. wr. usgs. gov/parks/province/appalach. html. Klyza, Christopher McGrory and Trombulak, Stephen C. The Story of Vermont: A Natural and Cultural History. Middlebury College Museum of Art. 1999. Ohio University. â€Å"Geologists Find New Origins Of Appalachian Mountains. † Science Daily. 17 November 2006. February 24, 2009, from http://www. sciencedaily. com/releases/2006/11/061117123212. htm.

Opening an Italian Restaurant in Ilford Essay -- GCSE Business Managem

Opening an Italian Restaurant in Ilford Introduction I am planning to open an Italian restaurant which will be located in Ilford. The business will be owned and operated by me. My goals are to combine my skills in developing an up market, price competitive restaurant catering for 18 – 35 year old males and females. The restaurant will be focused on meeting customer’s needs, which will ensure steady repeat and referral of the business. In my first year of business, I will work on a rented building. There are many reasons why I am opening my own business. Starting with the fundamentals, I have a strong belief that to be in business you need to have a passion and interest, which can be translated into commitment and dedication to the success of the business. My primary reasons for starting my own business are:  · To be my own boss and take full responsibilities for my decisions  · To support my lifestyle financially  · To be challenged in the work place and build a successful business I can take pride in  · To provide a quality service to my existing and new clientele in a relaxing environment Sole Trader Sole trader is a person who sets up a business by themselves. As a Sole trader the owner himself is responsible for every action made and also keeps all of the profit. This could be a newsagent's shop, for example. Individuals, who provide a specialist service like hairdressers, plumbers or photographers, are also sole traders. Sole traders do not have a separate legal existence. As a result, the owners are personally liable for the firm's debts, and may have to pay them out of their own pocket. Advantages of Sole Trader ========================= - The business is to be set up. Apart from any necessary licenses or planning permission, there are very few legal formalities. - Although accounts are seen by the Inland Revenue, they do not have to be made public. - The business is usually small, and the owner is in charge of the management. Decisions can be made quickly - The owner gets all of the profit from the business - Being a small business can provide attention to the customers Disadvantages of Sole Trader ============================ - Sole traders have to work very long hours particularly when setting up a business. - Difficult for the business to expand - No cont... ...usinesses lose a lot of money through sickness absence, not all of it medically justified. While many of the issues can be handled on the basis of give and take, there are times when clear policies and decisive action are needed to resolve difficult situations. A1 The great majority of new businesses set up each year in the UK choose to do so as sole traders. This arrangement has the advantage of being reasonably free of formalities and restrictions, unless you intend to register for VAT, there are no rules about the records you have to keep. Other than you do have to keep records. As a Sole Trader you take complete responsibility for the running of the business. Your business is one of your assets just like your house or car. An important consequence of this is that if your business fails, your creditors have a claim not only on the assets of the business, but also on your personal assets, subject only to the Bankruptcy Act. Note that being a Sole Trader does not imply that the business only employs one person, If your business grows you may employ extra staff however you will still be a Sole Trader, because it will be your business and your liability.

Destin Brass Products Co.

Problem Statement: Destin Brass president Roland Guidry is concerned with the competitive trends of the company products. He and his staff are worried that company profits are falling in regards to these competitive problems. Analysis: Destin Brass Company manufactures three items dealing with water purification systems: valves, pumps, and flow controllers. The company has been seeing some problems dealing with competition within some of the product markets they produce. Ronald Guidry had two basic questions they wanted answered dealing with this case: 1. Why was it so difficult for the company to stay competitive in the pump market? 2. Why has the company not seen any competition in the flow controller market even with a recent raise in their price to consumers? These questions aroused from Guidry when he realized that the company wasn’t making the standard 35% gross profit margin in pumps. This was the case because the company was forced to reduce the selling price in pumps away from the target price ($97. 10 to $81. 26) due to stiff competition. Management also realized the excessive gross profit margin of 42% in flow controllers even after a recent 12. % increase in price. [pic] The answer to the questions raised by management is directly related to how the company is accounting for their overhead relating to each product. The company had been using a traditional way of allocating overhead. (Exhibit 2) This was a simple and inexpensive way for the company to accomplish this task. However, it really didn’t accurately assign overhead to each product. Destin realized this and had it controller, Peggy Alford, design a revised way for allocating overhead. Exhibit 3) This revised system didn’t seem to answer any questions or alleviate any problems that Destin was having. Activity Based Costing (ABC) was another possibility to allocate overhead and helps answer the questions above. (Exhibit 4) Traditional Cost system: The traditional cost system that was currently being used was a fairly inexpensive way for the company to allocate overhead cost. This system was used to generate a standard unit cost that was then used to produce a target selling price based on the 35% profit margin set by the company. The structure used to assign overhead to each product to arrive at a standard cost was a very inappropriate method for the company to use. There are a number of reasons that this way was inappropriate. First, the only way overhead is allocated using this system is by assigning overhead to production to each product on the basis of production-run labor costs. [pic] The table above shows how the overhead rate was generated for use in the traditional cost system. Using this rate it allocates $4. 39 of overhead for every $1. 00 of run labor used in the product which the labor was applied. This per unit overhead rate is then added with a material and direct labor per unit cost. Adding these three cost up will give you the standard unit cost for producing each product. (Exhibit 2) This system basis all overhead on labor and therefore is not a very accurate way to distribute overhead cost to each product. Take for instance the flow controllers which have a labor usage of . 40 hours per unit. Using the overhead rate above of 439%, overhead allocated to each flow controller is $28. 10. This only takes into account direct labor and nothing else. This creates a problem because even though Flow Controllers take . 40 hours to produce they only use . 20 hours of machine usage. Compare this machine usage to . 50 machine hours to produce each valve which uses . 25 labor hours and . 50 hours to produce each pump which uses . 50 labor hours. This shows that flow controllers are incurring more cost then needed when dealing with machine usage. This problem of over allocating overhead to certain products is also true when dealing with machine depreciation. Machine depreciation accounts for $270,000 of the total overhead, a large percentage. With the overhead rate being determined by labor using this traditional system, machine depreciation is being determined by how much labor is being used to produce each product. In reality machine depreciation should be allocated to overhead using how many machine hour it took to produce each product. With 4,000 flow controllers being produced at a machine usage of . 20 hours they accounts for 800 total machine hours. This number is very small in comparison to valves and pumps which take 3,750 and 6,250 total machine hours to produce, respectively. This means that flow controllers should be allocated less machine deprecation overhead due to the relative small number of total machine hours used. However, since the overhead rate is only calculated using labor in the traditional system Flow controllers are being over allocated. The table below shows how much machine depreciation is being allocated to overhead using the traditional method based on labor hours. [pic] The table below shows what machine depreciation would be if it were calculated using the number of machine hours used produce each product line. [pic] Based on the previous two tables allocating machine depreciation based on direct labor hours can give the company a false cost on how much it cost to produce each unit of a particular product. Pumps are being allocated $19,350 ($175,600-$156,250) too much machine depreciation. With the company producing 12,500 pumps that’s a per unit over charge of $1. 55. While this is only showing the differences in machine depreciation, the other overhead cost associated with Destin producing it products also vary. With these overhead cost being miss-allocated for, there is the potential for Destin to be using bad data to price its products. This could help explain the competition problem the company is facing and will be discussed later in the paper. A second way that this traditional cost system is inappropriate for Destin to use is because it only gives the company one option in dealing with a price change. Since all overhead is figured using direct labor hours if Destin wanted to change it cost associated with overhead, then the only way would be to change the direct labor dollars. This severally limits the company by having only one â€Å"pool† to change prices. Revised Unit Cost System: Destin Brass Products controller Peggy Alford put together a revised cost allocating system in an attempt to better allocate overhead based on activities. This system separates material related overhead and labor related overhead and determines corresponding rates to plug into your unit costs. (Exhibit 3) The table below shows the separation of the two types of overhead used in the revised method. [pic] The revised system is better than the standard system that Destin Brass currently uses to allocate overhead. It takes into account the problem in the standard system which based all allocation of overhead only from direct abor dollars. In correcting this problem the revised structure now takes into account material related overhead which has no relationship to the labor costs of machining. While this dilemma was corrected in the revised system other problems aroused questioning the accuracy of the system allocating overhead to the right products. When looking at the â€Å"other overh ead† section in the table above packing and shipping overhead is included. This creates a problem when the overhead rate for this group of cost is determined using machine hours. Let’s use flow controllers again to better understand the problem that is created. In the revised cost system all overhead not dealing with materials is allocated to products using $42. 59 per machine hour used. With flow controllers taking . 20 hours of machine time to produce the â€Å"other overhead† is assigned to the standard cost at $8. 52 per unit. With valves and pumps both using machine time of . 50 hours to produce each unit, this systems creates an advantage for the flow controllers. Although flow controllers use less machine time they require more shipping and packing cost. Flow controllers require a total of 22 shipments to its customers compared to only seven for pumps and one for valves. With this being true the majority of the $60,000 assigned to packing and shipping overhead should be allocated as cost to flow controllers. Despite this fact the allocation can’t be done because of how overhead is assigned based machine hours used. The following table shows the current overhead assigned to packing and shipping based on the revised system of using machine hours as the basis for overhead allocation. [pic] The next table shows what packing and shipping overhead would be based on a percentage of total shipments company wide. [pic] The second way shown is the better way to allocate overhead based on packing and shipping costs because it takes into account how many shipments and necessary of each product line. Looking at flow controllers again you can see that this product line requires 22 of the 30 shipments. This is a cost of $44,000 that is directly related to the flow controllers. With the current revised system represented in the first table, flow controllers only were allocated $4,430. 0 of cost associated with packing and shipping. This is only 10. 1% of the cost that should be allocated. With this Revised System for costs Destin Brass would still be using bad data to set prices of it products. This could be one possible answer to the questions asked in the beginning by the company. Another problem that arises if this revised system is put into place is one that is similar to the p revious problem. Destin Brass manufacturing manger John Scott is quoted in the case as saying â€Å"(the company) probably spends one-half of our engineering effort on flow controllers. If this is the case, then like before flow controllers aren’t being allocated enough overhead with regards to engineering cost. This is shown in the following two tables. The table on the left shows the amount of engineering overhead being currently allocated to flow controllers. The table on the right shows what the allocation of engineering cost should be to flow controllers based on the estimated number of 50% of total engineering. [pic] [pic] This again is another possible reason for the competition and price problems that Destin Brass is facing. Both of the above methods really restrict the company from implanting changes in price and/or cost. The methods have few â€Å"pools† for management to implement changes using and result gives poor data. A System with the possibilities to implement changes easily is activity based costing. Activity Based Costing A system that would benefit Destin Brass greatly would be to implement activity based coasting as a means to allocate the overhead costs associated with its products. This method traces the costs of resources to the activities consumed. The problem identified in the two previous systems would all be eliminated if ABC where used at Destin. The ABC method is used by applying all direct cost (direct labor and materials) towards the product coast based on the coast summary. (Exhibit 1) Indirect cost (Indirect labor and materials and depreciation) are then applied to each product at a rate that set by the amount of the activity used to produce the good. The amounts used in this case are estimated based on how many transactions occur in total and are caused by each product. Exhibit 5) This way of allocating overhead better illustrates how much cost goes into each product based on the amount of components and runs is needed to complete each product. With this being true flow controllers now have representation to the cost being occurred and the overhead allocated to them. Flow controllers numbers are now more accurate because of the fact the all transactions needed to complete the product are used in generating an allocati on rate. Each flow controller is made up of 10 components and that are being produced in 10 runs. This will account for the company to have 100 transactions (10Ãâ€"10) in order to produce the good. The numbers that Destin came up with using this method are shown in Exhibit 4. With each overhead cost being rated by itself for each product, the company has better data to make sound decisions with. They also have better control on implementing changes. As with the previous methods management could only change labor or machine hours to effectively change coast. With the ABC method each cost is rated separately and therefore a change to a cost would be easily done. When comparing the product unit coast obtained from the three methods discussed in this paper, the companies’ problems dealing with competition and price are easily reasoned with. The following table shows these unit costs for each product line using each of the three methods: This comparison table shows that Destin Brass was allocating its overhead in a way that gave decision makers faulty data. By looking at the numbers obtained using the ABC method and comparing them to the two other methods answers to the two questions raised by the president can be answered. The first question of why was it so difficult for the company to stay competitive in the pump market is explained by the above chart. Destin had believed its production cost for pumps to be $63. 12. With this being said when Destin had to lower their price due to stiff competition the company felt they were no longer going to be able to obtain the desired 35% profit margin. However if Destin new the true cost of producing each pump unit was $37. 70 then lowing the price to stay competitive would have been no longer and issue because the company would still be over the 35% mark. The second question raised by management at Destin Brass dealing with why the company has not seen any competition in the flow controller market is also easily answered using the above table. Destin believed that its standard unit cost for producing flow controllers was $56. 50. Using this cost number the company set a target selling price of $86. 96 to obtain the desired 35% profit margin for the company. When potential competitors looked at this price they felt there was no way they could make a profit in this product line. The potential competitors most likely had a cost of producing a flow controller some where around the price we obtained using the ABC method of $100. 91. Even when Destin raised the price of flow controllers by 12. 5% to $97. 07 competitors would still not want to enter the market based on our selling price. These questions are also easily answered by looking at the following table which take the unit cost obtained using the ABC method and comparing them with last months selling prices: This table shows that the flow controllers were priced to low based our current cost. The company would have incurred a loss of 4% gross margin if this were the unit cost we used last month. Again this shows why now competition was forming because any other company using the ABS method would incur a loss as well. If Destin where however to make a 35% margin at its new unit cost of $100. 91 it would need to sell the flow controllers at $155. 25. This increase in price might fuel some competition. Potential competitors might see this new price Destin is selling at and feel it is a favorable market to get into now competition can sell above their production cost. Pumps are also easily analyzed using this table. Now that the company has an ABC unit cost of $48. 79 they can better compete in the price wars the take place in the pump market. At the price Destin was selling pumps at last month of $81. 26 the company would now be making a 40% gross margin using the ABC cost. This leaves Destin the option of lowering the price in pumps $75. 06 in order to stay competitive and maintain market share. At this price Destin would still be making the company desired 35% profit margin. Net income would not change in the flowing month if the ABC method were to be implemented. This is assuming there are no changes in production, sales, or costs. This is strictly saying that the way you account for overhead as no impact on net income. The ABC method total overhead costs, it only changes how those costs are allocated for internal purposes. With this information shown the ABC method for allocating overhead to products is far superior to anything Destin Brass had used before. The ABC method takes into account all overhead cost and the components involved in each product. In summary a company’s profitability of a product depends on the allocation rules used internally. Recommendations: I would recommend to Destin Brass president Roland Guidry to implement the ABC method for allocating overhead. This method alleviates the two problems he had at the beginning of the case dealing with the question of competition and price. The ABC method will also let Mr. Guidry better control his cost and prices by providing him with a way that’s easier and more effective. I would recommend to Mr. Guidry that he lower the price of the pumps in order to remain competitive in that market. He should lower pump prices as long as he stays at or above the 35% gross margin he wants. I would also recommend that he slowly raise the prices of flow controllers. With the unit cost a lot higher than where it was this price needs to raise and try to obtain the 35% margin. Mr. Guidry should keep a close eye on the competition in this market. As the price is increase potential competitors might enter the market. He should raise the price for flow controllers as long as competition stays to a minimal to retain the market share Destin has already obtained. [pic] [pic] [pic] [pic] [pic]