Recreate The Tree Diagram Below On Your Paper Then Fill In Examples That Illustrates Thd Topics
Tuesday, December 24, 2019
The Hart V Devlin Debate - 1626 Words
This essay will seek to examine the contention that should the Government introduce a minimum price for alcohol and other measures, such as restricting multi-buy offers in shops and off-licences and promotions in bars, in an effort to reduce the nationââ¬â¢s consumption of alcohol, in particular binge drinking? Of particular interest in this area is the fascinating debate between H.L.A. Hart and Sir Patrick Devlin sparked by the publication of the Wolfenden Report on Homosexual Offences and Prostitution. Their analysis of the desirability of regulating morality is a vital addition to any consideration of this question and will form a large part of my enquiry. The renowned and much analysed Hart v Devlin debate on the legal enforcement ofâ⬠¦show more contentâ⬠¦This is a misunderstanding of democracy which still menaces individual liberty.â⬠Hart argues that the theories put forward by Devlin are unsustainable. Devlin is mistaken because he gave no evidence that enforcing morality is required to preserve a society. Hart does not argue that members of civil society should not follow moral standards but he believes this can be best achieved by discussion, advice and debates rather than law. Using the law as weapon to secure moral standards through fear of punishment symbolises the condemnation and social insult of departing from moral values. ââ¬Å"Hartââ¬â¢s theory of law does not give a central role to sanctions.â⬠The price of seeking to impose moral value by legal sanction in terms of punishment in turn results to loss of freedom. Furthermore, in his (classically liberal) view there is a distinction to be drawn, the offence caused by immoral acts taking place in public and being witnessed by others, and that caused by the knowledge that immoral conduct takes place in private. This is identifiable as a direct descendant of Mills harm principle; that harm to others can and should be regulated, but that the law should not intervene to regulate the private acts of individuals which harm only themselves. However, the keyShow MoreRelatedLaws Influence on Morals1738 Words à |à 7 Pagesthe two sometimes overlap. Sometimes both the law and morality reflect the social norms and guide people on how they should behave. For example Lord Devlin said that the law should intervene when society will tolerate certain behaviors. We can see this happening in real life, when something, which was immoral, also became illegal. In the case of R v R (1991) the defendant was charged with the attempted rape of his wife. At the time of the offence the couple had separated but they did not completeRead MoreShould Laws Protect Individual Liberty or Benefit Civil Society1716 Words à |à 7 Pagesââ¬Ëcommon-goodââ¬â¢ values, as embraced by Devlin . This might flow from criticism against the liberalizing values of the Wolfenden report. Cases like Shaw v DPP and Knuller v DPP made use of the offence of conspiracy to corrupt public morals (previously not been applied since the 19th century) and becko ned that the law would conceive to uphold societyââ¬â¢s ââ¬Ëmoral valuesââ¬â¢ consistent with Devlinââ¬â¢s school of thought. This approach has continious, as the recent case of R v Brown (1994) illustrates. The defendantsRead MoreThe Natural Law Theory And Legal Positivism1698 Words à |à 7 Pagesthat morality and law A significant debate on this topic was stimulated by Wolfenden Report 1957 in England which led to the famous debate between H.L.A Hart and Lord Devlin . The report is about the recommendation of legalising homosexuality and prostitution as law should not intervene within everyoneââ¬â¢s private lives. This view was supported by Hart as he believed that the law should not enforce moral codes and everyone should have the right to privacy. Hart also believed that what may be requiredRead MoreCase Study : Case Analysis And Report1560 Words à |à 7 PagesLAW1114 Assignment: Case Analysis and Report By Shannon Chan Student Number: 27839567 SECTION 1: Case note Citation: R v Abdul-Rasool [2008] VSCA 13 In 2008, the applicant Rajee Abdul-Rasool appealed on a conviction of reckless conduct endangering life. The offence occurred on Monday 05/08/2002, where the applicant engaged in an altercation with the deputy principal regarding her daughterââ¬â¢s whereabouts, the applicant proceeded to pour petrol over herself, with some splashing onto the deputy principalRead MoreLaw Morality Essay2211 Words à |à 9 PagesConsider the view that there is a close relationship between law and morality. Examine the debate as to whether the law should reflect moral values, and discuss issues, which show the continuing importance of that debate. (30marks + 5 for AO3) A definition of law adapted from LB Curzon, Dictionary of Law states ââ¬Å" the law is a set of rules which are binding among the people of a community or a state, so that they will be imposed upon and enforced among those persons by appropriate sanctionsâ⬠.Read MoreEssay on Justice1493 Words à |à 6 Pagesperspectives such as Positivism v Natural Law, Utilitarianism, Marx and Rawls. Other objectives associated with the Law and Weber, Durkheim, Llewellyn and Devlin debate justice. These theorists bring greater depth of explaining the significance of the objectives of Law in the English legal system, and also emphasises on how justice is expressed. For example, justice can be inherently linked to moral obligations in which the theorist Devlin lays down this view. We can furtherRead MoreLegal Validity Of The Law Of Recognition Essay2158 Words à |à 9 Pages Some legal positivists such as Hart argue that legal validity is dependent upon the sources it derives from, rather than its moral substance or legally valid norms. This viewpoint falls under the sources thesis, which focuses on the rule of recognition, which tells us where a law arises from, rather than the separation thesis, where content is essential to legal validity. Officialdom is crucial to Hartââ¬â¢s understanding of a legal system, as it is the officialsââ¬â¢ responsibility to accept and applyRead MorePHL 612: Philosophy of Law5882 Words à |à 24 PagesDescription]: What is law? What makes something a legal norm? Should citizens always obey the law? What is the relationship between law and morality? This course will explore competing theories of law, such as natural law and positivism, and touch on crucial debates over civil disobedience, purposes of punishment, and interpretation of legal texts. It will deal with contemporary controversies over the legal regulation of human behaviour, for instance in matters of sexual morality. Grading Scheme: Course Evaluation:Read MoreSymbolic Speech : Freedom Of Speech1320 Words à |à 6 Pagesunpopular Viet Nam War and even more recently to show disapproval of a president. (Texas v Johnson, 491 US 397 (1989)). The issues being protested aside, the very right to engage in political protest through symbolic speech be it kneeling or flag-burning is not only the First Amendment in action, but also pluralism in practice. However, within the last decade or so the very use of symbolic speech has become its own debate. The NFL controversy is a near perfect illustration of how the method of free speechRead MoreHOMOSEXUAL RELATIONSHIP8410 Words à |à 34 Pagesmetro cities and revolution in information technology (which includes access to satellite channels and electronic media) the outlook of people, especially that of younger generations and social activists, towards sex is positively changing. The great debate between theà moralistsà andà liberalistsà can be, perhaps, best shown with the help ofà Tihar Jail Sex Imbroglio. In India, homosexuality is not directly targeted by law. However, it is indirectly regulated by section 377 of the Indian Penal Code, which
Monday, December 16, 2019
Induced Pluripotent Stem Cells Free Essays
Induced Plenteous Stem Cells Applied to the Held of Regenerative Medicine Imagine having the opportunity to travel back in time with the power to alter the outcome of the future. As pleasing as this may sound, such occurrences just do not seem realistic or even possible in todayââ¬â¢s world. Although, if we take a step back and look into time travel on a smaller scale, at the cellular level, it is indeed possible to revert to an earlier stage of life. We will write a custom essay sample on Induced Pluripotent Stem Cells or any similar topic only for you Order Now Specifically focusing on terminally differentiated anatomic cells, scientists are now able to induce plenipotentiary thanks to the findings from Sir John B. Gordon, and Shinny Yamaha. Findings from Cordonââ¬â¢s paper inform us that all cells in an organism contain the same genetic Information. The difference in gene expression leads to one cell type over another. This Implies that somatic cells should have the ability to give rise to a variety of cell types under the appropriate conditions because all of the cells have the same DNA content. Findings from Handymanââ¬â¢s paper tell us that the factors responsible from the maintenance of allurements in early embryos and embryonic stem cells also are responsible for inducing plenipotentiary in somatic cells. The factors from Handymanââ¬â¢s discovery are COT-3/4, KILL, SOX, and c-NYC; these four transcription factors work together to effectively induce plenipotentiary and have greatly advanced the technological applications of genetic reprogramming. The field of regenerative medicine has especially benefited from the genetic reprogramming advances. One of the main goals of regenerative medicine is to restore structures of damaged tissues as well as to restore functions of damaged organs . A major application for regenerative medicine Is In the field of cardiovascular medicine. The use of regenerative medicine for cardiovascular disease treatment Is appealing because It Is much less Invasive that transplantation and open-heart surgery. In order to determine which combination transcription factors are able to create normal cell fates from the damaged cardiac tissue, induced plenteous stem cells are an intricate part of the drug screening technique often used. The drugs capable of inducing plenipotentiary and repairing the damaged tissue have the potential to treat cardiovascular disease n human patients. Alternative options for repairing damaged tissue include transplantation of new organs from donors. Cardiovascular diseases continue to account for the leading cause of death in American. Due to the high frequency of deaths caused by heart malfunctions in society, researchers are constantly trying to discover new ways for treatment and prevention. Despite the alternative methods used to treat cardiovascular diseases, the use of Induced plenteous stem cells for regenerative medicine Is overall beneficial to the field of cardiovascular medicine cause It Is a less Invasive option that can effectively restore wounded cardiac tissue by replacing cardiologists and reducing occurrences of fibrosis (Upon, 2011). Cardiovascular repair than other options, such as transplanting an entire heart. Before regenerative medicine had the clinical potential it currently possesses, scientists first needed to have a comprehensive understanding of the heart and its development processes. Muscle tissue in the heart is referred to as cardiac muscle. One cell type that encompasses cardiac muscle is the cardiology. Each mature dull cardiology only contains a single, unique nucleus and expresses cardiac transcriptions factors, which allows for their calcium ion handling and contractile properties (Upon, 2011). Normally, these adult cardiologists cannot regenerate once damaged (Upon). This leads to the malfunction or loss of function within the heart, causing many of the heart conditions prevalent in society. Studies show that induced plenteous stem cells can differentiate into the three electroencephalographic phenotypes of cardiologists: nodal, trial, and ventricular (Upon, 2011). In a injunction human heart, nodal cardiologists are found at the bottom, trial cardiologists pump blood in, and ventricular cardiologists pump blood out to the lungs and the rest of the body. Each phenotype shows that suppositories can successfully increase the rate of contraction while ceremonially can decrease the rate of contraction (Upon). Ellen Peonââ¬â¢s review paper explains that the function of cardiologists in the heart is to perform the contraction for blood flow. More importantly, it explains that the presence of specific chemicals, suppositories and ceremonially, effects the speed of contraction. Peonââ¬â¢s findings about the specifics of heart contractions are extremely beneficial information in terms of regenerative medicine applied to cardiovascular diseases because a heart that is uncontrollably pumping too fast or too slow has the potential to be regulated simply by adding either suppositories or ceremonially concentrations to the environment. Both chemicals could be studied further to determine if a drug design involving the two is reasonable for treatment. Even though using induced plenteous stem cells to generate heart tissue is less invasive, there are drawbacks to be looked onto further by researchers. In the review paper, Upon notes that cardiologyââ¬â¢s derived from induced plenteous cells are immature functionally and structurally. This is problematic because at immature stages, the electrical properties of the cardiologists are similar to that of those of heart failure. It was also observed the the derived cardiologists were about ten times smaller than the normal adult cardiologists. Most importantly, the safety and practical worth of the induced cardiologyââ¬â¢s is unknown because there is not a lot of information about the amphibology of these cells. Downsides noted in Samuraiââ¬â¢s paper include the large-scale preparation that goes into creating these induced cardiologists and the elimination of undifferentiated induced plenteous stem cells from generating the cardiologyââ¬â¢s. With all that being said, there is promising potential for using regenerative medicine as a less invasive means to treat cardiovascular diseases. An alternate method used to bypass these downfalls is the cell-sheet technique. This technique involves harvesting a sheet of undamaged cells and transplanting them directly on top of the injured organ. The idea is that the undamaged cells will essentially promote recovery of the organââ¬â¢s wounded cells. Kumara and others illustrate the efficacy of induced plenteous stem cell derived cardiology sheets. Improve cardiac function (Kumara, 2011). Chemic cardiopulmonary is when there is a lack of oxygen supply to the heart muscle tissue, causing measurable deterioration of it function. Sheets of cardiologists capable of restoring tissue after being deteriorated is a feasible option for treating chemic cardiopulmonary. However, this is still invasive for the patient and tissue is still be removed from one action and transplanted to another. Inducing regenerative cardiologists is still a much less invasive option to restore cardiac tissue. As previously mentioned, there is not a lot of regenerative potential for heart tissue once it has been wounded. One of the reasons for this is due to the activation of cardiac fibroblasts (Song 2012). A cardiac fibroblast is a particular heart cell type that is responsible for maintaining the structural integrity of connective tissues. Activation of these fibroblasts leads to cardiac fibrosis (Song, 2012), which is simply the formation of excess connective issue in the hearth. It is the fibrosis that interferes with regeneration of cardiac cells causing a number of problems like the loss of contractile function and the increased susceptibility to arrhythmias (Song, 2012). But because most of the cells of the heart are in fact cardiac fibroblasts, they are a potential regenerative medicinal source of cardiac function restoration. One major success of regenerative medicine as it relates to cardiovascular medicine is the repair of heart tissue by reprogramming non- mystery with cardiac transcription factors performed by Kuhn Song along with there researchers. Songââ¬â¢s paper shows that GATE, Hand, MFC, and TPTB are able to reprogram mouse cardiac fibroblasts into contracting cardiac-like mystery in vitro and in vivo. The discovery of these essential cardiac inducing factors can act as the platform for answering more fundamental research questions in the future. Data from Songs research illustrate that the expression of these four transcription factors enhances cardiac function while decreeing adverse ventricular remodeling following infarction. Findings from this study shows that the efficiency of reprogramming to induced cardiac-like mystery using GATE, Hand, MFC, and TPTB is comparable to the reprogramming of induced plenteous stem cells by the Yamaha factors (Song). The method of retrovirus transduction was used to incorporate the transcription factors into the genome of the non-moseyed in order to bring the cells back to a plenteous state. Although viral and retrovirus transduction is a convenient method to incorporate new DNA sequences, there are drawbacks that may be adversely effecting outcomes of the induced plenteous cells. There are a couple of key disadvantages using viruses and vectors to incorporate DNA into a hostââ¬â¢s genome. One disadvantage is the genomic integration that occurs with retrovirus vectors. Genomic integration involves inserting DNA sequences directly into the hostââ¬â¢s cells DNA. The problem is that vectors integrate near the starting point of transcription causing either enhance transcription more than normal or this can disrupt transcriptions. The results from both outcomes are altered expression due to the technique used rather than the genetic information present. The likelihood of residual transgender expression is another disadvantage to using vectors as a means of incorporating new DNA sequences. Residual transgender expression is when genetic material from one organism remains after it is transferred leading to the protein synthesis with the contents of the lingering DNA. Residual transgender expressions, research has been done to find alternative methods that are as practical in a clinical setting. A successful alternative to retrovirus transduction involves virus-free integration methods. In relation to cardiovascular medicinal applications, cardiologists have been successfully derived from virus- free induced plenteous cells. Shish Meta and others demonstrate that virus-free induced plenteous stem cells are able to differentiate into cardiologists with the characteristic cardiac-specific properties. The induced cardiologists showed think and thin filaments of muscle proteins, as expected to be seen normal adult cardiologists (Meta, 2011). Additionally, the induced cardiologists expressed calcium ion handling and ion channel proteins, which further confirms the heart tissue development. Overall, the virus-free methods are preferred over retrovirus vector methods in clinical settings because the outcomes have less harmful potential in vivo. Despite some of the critical downfalls discussed, it is clear that the use of induced plenteous stem cells for regenerative medicine is ultimately useful to the field of cardiovascular medicine because it is a less invasive option that effectively restores wounded cardiac tissue by inducing cardiologists and reducing occurrences of fibrosis (Upon, 2012). Peonââ¬â¢s paper shows that in the presence of suppositories and ceremonially, cardiologists contraction rates are affected. Drug designers working to create heart-regulatory drugs to control abnormalities in retreats now have more information to work with. Additionally, researchers are able to use this information as a platform for additional research to understand how to control irregularities in cardiology contractions. The use of regenerative medicine for cardiovascular disease treatments is an emerging technological strategy that holds great potential for the future of human health. 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Sunday, December 8, 2019
Essay on Personal Reflection On Gratitude And Its Effects On Prosocial Behavior Essay Example For Students
Essay on Personal Reflection On Gratitude And Its Effects On Prosocial Behavior Essay Does personal reflection on gratitude lead to increased volunteerism? Our group has chosen to explore this question through an experiment in which participants will have feelings of gratitude induced within a laboratory setting and then will be asked to volunteer with an on-campus charity group.There has been a good deal of research conducted on gratitude and its effects on prosocial behavior. A 2006 article by Jo-Ann Tsang details an experiment in which researchers induced gratitude within the laboratory setting and measured subsequent prosocial behavior. The researchers randomly placed participants in either a favor condition, in which participants received words of kindness and extra resources from an unseen (and fictitious) partner during a resource distribution task, or in a chance condition in which they received extra resources by chance. This was done in order to isolate prosocial behavior to gratitude, rather than just positive emotion. Prosocial behavior was measured by participantsââ¬â¢ choices of resource distribution during the task and response to a questionnaire on their motives behind their distribution decisions. The researchers found that participants in the favor condition gave significantly more to their partner and rated ââ¬Å"to express appreciationâ⬠as a greater motivation for their choice than participants in the chance condition. The experimenters found support for the connection between gratitude and prosocial behavior. The laboratory induction of gratitude in this experiment provides a useful methodological basis for future research into gratitude because of its standardized form.A 2010 article by Grant and Gino examines potential psychological mechanisms behind the relationship between gratitude and prosocial . . further research can explore other communal factors related to gratitude and prosocial behavior, such as reciprocity norms. While past research has focused on the recipient of gratitudeââ¬â¢s subsequent helping behavior, focusing on the giver of gratitudeââ¬â¢s behavior may provide further insight into the social function of this act. Furthermore, exploring this aspect of gratitude has potential applied effects in exploring the relationship between personal gratitude reflection and social contribution. Previous research has also induced gratitude both in person, and in written form. A greater understanding of the effects of gratitude could be found in measuring the difference in prosocial behavior between participants thanked in person or thanked remotely. With further research, we can learn more about the function and prevalence of thanks within the greater social context.
Saturday, November 30, 2019
Race, Ethnicity and Crime
Table of Contents Introduction Discussion Conclusion Reference List Introduction Racism and ethnicity are one of the social evils that pose a big danger to the society. These are the main factors that have been contributing to crime in the contemporary world. Racial discrimination in America has a significant implication on crime in the region. Most of the racism in America has been between the whites against the blacks and vice versa. There are a number of incidences that has resulted into crime in the United States.Advertising We will write a custom research paper sample on Race, Ethnicity and Crime specifically for you for only $16.05 $11/page Learn More Discussion In many cases, most criminal activities in the United States are characterized by racism. Racism has resulted in a number of crimes, which has threatened security and peaceful co-existence among the people. There are a number of opposing issues concerning racism and disparity that has l ed to complication in the discussion of the issue of racism in the Criminal Justice System. For instance, there are economic differences among the people that have led to crime in the United States. It is possible to have people from different race on low income group and also on the high income groups. The larger the differences between the poor and the rich, the high are the chances of crime. We also have differences in terms of biological heredity, psychological and other factors that may influence ones tendency to engage in crimes. Racial differences have also led to crime in the United States. This can be explained through the discrimination that the vice has cultivated among the people. For instance, the idea that members of a certain group like the African Americans are more likely to commit a certain crime can lead to difficulties in fighting the vice. Similarly, the fact that the reason for doing so is psychological can also lead to serious difficulties. This is because the y tend to propose the inability of the public policy to solve these problems. This is unlike the social explanations where an individual can change through the public policy. From previous statistics, the results showed that the rate of arrests for the African Americans were higher than those in the other Americans (Anonymous, 2011). There are several historical incidences that can clearly illustrate the issue of racism in America. One of this was the racism against African Americans through the institution of slavery. During this period, African Americans were enslaved and treated like property (Randall, 1998). This incident led to undermining and persistent racism against Africans. Another incident in the history that can be used to demonstrate racism in America took place after the Mexican- American War in 1948 (Greenhaus and Parasuraman, 1990). During the period, Zoot Suit Riots clearly demonstrated the racism against Latinos. The Latin Americans were usually composed of people from different ethnic and racial backgrounds. This made them more prone to racism.Advertising Looking for research paper on ethnicity studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Recently, the issue of racism has raised major concerns in the study of the criminal justice. In America, there are a significant difference between the number of the black Americans and the white Americans arrested and prosecuted for various crimes. This has raised concerns on the criminal justice practices. There are a number of areas that differ in terms of races, a thing that may lead to differences in the criminal justice. One of these differences is the level of unemployment. Through racial discrimination, there is a significant difference in the level of unemployment in different racial groups. When the level of unemployment is high, the level of poverty is also high and therefore there are high chances of committing crimes. For instance, unemploye d person may engage in stealing due to lack of livelihood. Race may also lead to differences in political orientation. This leads to differences in the views among the people from different races. In some cases, some members from a certain group may feel that they are not properly represented. In such a situation, differing views may lead people to engage in criminal activities. The issue of the race and crime can easily be understood through the analysis of the criminal etiology or the breaking of law. Breaking of the law can either be explained from individual or social perspectives. From the individual perspective, the crime is caused by the characteristics that an individual possess. These include heredity defects, intelligence, and body type among others (Heaven and Hudson, 2011). On the other hand, crime is seen to be caused by social or psychological reasons. In my opinion, I believe that racism is of great importance in the criminal justice. This is because it has helped in explaining the patterns of crime in the society. Most of the criminal activities in the United States are rooted in the issues related to race. As already noted, previous statistics have revealed that certain groups of people in America are more likely to commit crime than others. It is therefore necessary to study in terms of race differences. People from a certain race may have varying social psychological differences. This can significantly influence the conduct of individuals. For instance, there are some tendencies that are common in a particular racial group but not prevalent in others. The concept of race has a significant implication on my future career as a police officer. To begin with, this may affect me through prejudice. As already seen, the past record has clearly revealed that there is more proportionate cases of criminals arrested and prosecuted from one racial group than the other (Lafree and Russell, 1993).Advertising We will write a custom research paper samp le on Race, Ethnicity and Crime specifically for you for only $16.05 $11/page Learn More For instance, the past data has revealed that there are more cases of the African Americans engaged in crime. This may lead to a temptation of prejudice or bias in the process of executing duties. Due to intensification of the issue of racism in the society, I may also face the problem of undermining others. The citizens from other racial groups may be tempted to think that I am biased towards my race. Another way through which race can affect my future profession is through career advancement. In most cases, racism has been integrated in the work place. For instance, the senior managers are tempted to promote only those employees from their racial group. Racism may therefore affect me in my career as a police officer. Conclusion In summary, race and ethnicity has a significant implication on Americaââ¬â¢s criminal justice system. Racial differences have significantly affected the crime patterns among the people. For instance, there are more reported cases of criminals from a certain group arrested and prosecuted in court. This can be explained from both the personal and the social perspective. Individualââ¬â¢s personal differences can increase the possibility of engaging in a certain form of crime. Social and psychological factors can also increase the chances of engaging in crime. Reference List Anonymous. (2011). Race and Ethnicity ââ¬â Race in U.S. Legal History, Native Americans, Black Americans and Crime, Policing and Minorities. Greenhaus, J. and Parasuraman, S. (1990). Effects of race on organizational experiences, job performance evaluations, and career outcomes. Azca\demy of Management Journal. 1990, Vol. 1, pp. 64-86. Heaven, O. and Hudson, B. (2011). ââ¬ËRaceââ¬â¢, Ethnicity and Crime. Web. Lafree, G. and Russell, K.K. (1993). The Argument for Studying Race and Crime. Journal of Criminal Justice Education. 4, 273-289.Adv ertising Looking for research paper on ethnicity studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Randall, K. (1998). Race, Crime, and the Law. New York: Vintage Books. This research paper on Race, Ethnicity and Crime was written and submitted by user Jerome Herman 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.
Tuesday, November 26, 2019
Free Essays on Public Or Private
In todayââ¬â¢s society, education is a necessity for anyone wanting to earn a decent living. Without a high school diploma, and more recently a college degree, a person will probably never be financially independent enough to enjoy most of lifeââ¬â¢s comforts. High school is a very important time in a studentââ¬â¢s life. It is the time when a young person begins to think independently. It is also a time when teens are very impressionable and face tons of peer pressure. That is why the environment in which a young person attends high school plays a major role in who that person will develop into. Many parents are now choosing to send their children to private schools, as opposed to public schools, with the idea that their children will receive a better education and also have a greater chance of becoming successful. These ideas, however, are not always accurate. The following paper discusses the positive and negative attributes of public and private schools and include s my personal experience with a private parochial school. Public education has many perks to it. The greatest is probably the access to government funds. Some, if not most, public schools have state of the art computer labs, updated and renovated facilities, brand new uniforms for the athletic teams, and much more. Academically, public schools offer more classes and educational opportunities than private schools (with the exception of the upper class elite academies), largely in part to the financial resources available to them. It is believed that sending oneââ¬â¢s child to a private school will insure that they receive a better education, which in turn will result in higher test scores on the ACT and SAT. This is not a true statement, however. Statistics have proven that the average scores of public high school students are higher than those of high school students attending private schools. Despite the numerous advantages of public schools, there are disa... Free Essays on Public Or Private Free Essays on Public Or Private In todayââ¬â¢s society, education is a necessity for anyone wanting to earn a decent living. Without a high school diploma, and more recently a college degree, a person will probably never be financially independent enough to enjoy most of lifeââ¬â¢s comforts. High school is a very important time in a studentââ¬â¢s life. It is the time when a young person begins to think independently. It is also a time when teens are very impressionable and face tons of peer pressure. That is why the environment in which a young person attends high school plays a major role in who that person will develop into. Many parents are now choosing to send their children to private schools, as opposed to public schools, with the idea that their children will receive a better education and also have a greater chance of becoming successful. These ideas, however, are not always accurate. The following paper discusses the positive and negative attributes of public and private schools and include s my personal experience with a private parochial school. Public education has many perks to it. The greatest is probably the access to government funds. Some, if not most, public schools have state of the art computer labs, updated and renovated facilities, brand new uniforms for the athletic teams, and much more. Academically, public schools offer more classes and educational opportunities than private schools (with the exception of the upper class elite academies), largely in part to the financial resources available to them. It is believed that sending oneââ¬â¢s child to a private school will insure that they receive a better education, which in turn will result in higher test scores on the ACT and SAT. This is not a true statement, however. Statistics have proven that the average scores of public high school students are higher than those of high school students attending private schools. Despite the numerous advantages of public schools, there are disa...
Friday, November 22, 2019
Midland University - ACT Scores, Admit Rate More
Midland University - ACT Scores, Admit Rate More Midland University Admissions Overview: With an acceptance rate of 61%, Midland University is not a highly selective school. Students with good grades and test scores within or above the ranges listed below have a good chance of being accepted. To apply, those interested will need to submit an application, SAT or ACT scores, and high school transcripts. Check out Midlands website for more details. Admissions Data (2016): Midland University Acceptance Rate: 61%Test Scores 25th / 75th PercentileSAT Critical Reading: 420à / 520SAT Math: 420à / 535SAT Writing: - / -What these SAT numbers meanACT Composite: 19à / 24ACT English: 17 / 24ACT Math: 17à / 23What these ACT numbers mean Midland UniversityDescription: Located in Fremont, Nebraska, Midland University is a 4-year university on a 33-acre campus, and is affiliated with the Evangelical Lutheran Church in America (ELCA). Fremont is in the eastern part of the state, about a 45-minutes drive from Omaha, and has a population of about 25,000. Students can choose from over 30 majors at the undergraduate level, and a handful of masters degrees. Popular choices include Business Administration, Nursing, Accounting, Psychology, and Elementary Education. Academics are supported by an impressive 10 to 1 student / faculty ratio and an average class size of 18. Outside of the classroom, students can participate in a number of student-run clubs and organizations, such as: fraternities and sororities, academic-based clubs, honor societies, and performing arts groups. Since the school is affiliated with the ELCA, students have the opportunity to participate in a number of faith-based activities, including chapel services, bible studies, and service pro jects. In athletics, the Midland University Warriors compete in the National Association of Intercollegiate Athletics (NAIA), within the Great Plains Athletics Conference (GPAC). Midland sponsors 12 mens and 13 womens teams, with popular choices including Football, Wrestling, Soccer, Track and Field, and Bowling. Enrollment (2016): Total Enrollment: 1,709à (1,555 undergraduates)Gender Breakdown: 49% Male / 51% Female75% Full-time Costs (2016- 17): Tuition and Fees: $30,430Books: $1,020 (why so much?)Room and Board: $8,038Other Expenses: $2,412Total Cost: $41,900 Midland UniversityFinancial Aid (2015- 16): Percentage of New Students Receiving Aid: 100%Percentage of New Students Receiving Types of AidGrants: 100%Loans: 87%Average Amount of AidGrants: $17,058Loans: $6,368 Academic Programs: Most Popular Majors:à Business Administration, Marketing, Nursing, Elementary Education, Criminal Justice, Sports and Fitness Administration, Biology, Psychology, Accounting Transfer, Graduation and Retention Rates: First Year Student Retention (full-time students): 64%Transfer-out Rate: 40%4-Year Graduation Rate: 37%6-Year Graduation Rate: 46% Intercollegiate Athletic Programs: Mens Sports:à Football, Baseball, Basketball, Wrestling, Bowling, Golf, Soccer, Track and Field, Tennis, Cross CountryWomens Sports:à Basketball, Golf, Bowling, Cross Country, Soccer, Softball, Tennis, Track and Field, Wrestling, Lacrosse, Volleyball Data Source: National Center for Educational Statistics If You Like Midland University, You May Also Like These Colleges: Regis College:à ProfileBellevue University:à ProfileDrake University:à Profileà |à GPA-SAT-ACT GraphUniversity of Kansas:à Profileà |à GPA-SAT-ACT GraphWayne State College:à ProfileHastings College: ProfileUniversity of Wyoming:à Profileà |à GPA-SAT-ACT GraphColorado State University:à Profileà |à GPA-SAT-ACT GraphConcordia University Nebraska:à ProfileBriar Cliff University:à ProfileChadron State College:à ProfileCreighton University:à Profileà |à GPA-SAT-ACT GraphUniversity of Iowa:à Profileà |à GPA-SAT-ACT Graph
Wednesday, November 20, 2019
Texas Financial Funding of Public Schools Essay Example | Topics and Well Written Essays - 500 words
Texas Financial Funding of Public Schools - Essay Example The highest of these revenue producers are local property taxes that account for a majority of districts local tax revenue. Therefore, the information means a lot to me. In this article, I learned that the public education system in Texas is among the biggest in the country with a sizeable number of school districts and a charter school comprising many campuses. In addition, the article revealed that Texas has extra school districts compared to any other state, and it is next only to California in regard to the number of students registered in its schools. I also learned that at present the school finance system of Texas is functioning as two separate systems: one system is based on the equalizing calculations of the foundation school program, and the other focuses on historical district funding stages commonly referred to as the target revenue system. This article by Research foundation means a lot to me. This is because such programs developed in schools including the foundation school program ensure that each public school in Texas has enough finance and balances resources to offer a fundamental instructional plan that meets the values of the state. I have learned from this article that for a long time the courts in Texas have been demanding the legislature to create fairer and equitable ways to finance public education within the state. The article also enlightened me on the issues surrounding the school finance in Texas. For instance, I have learnt about the judicial history and the achievement of the present system of school finance in attaining various school finance equity objectives. The information provided in this article means a lot because it has made me realize that Texas is the best state to study. For example, Texas acknowledges that some attributes of school districts and of learners increase the costs of giving education. The information can be used to encourage others in various ways, especially those with issues concerning school finance in Texas.Ã Ã
Tuesday, November 19, 2019
MOVE Philadelphia Bombing Research Paper Example | Topics and Well Written Essays - 1750 words
MOVE Philadelphia Bombing - Research Paper Example As such the news media plays a fundamental role in helping an individual understand each of these complex interpersonal and societal dynamics. Due to the history of race and class oppression in the United States, an overwhelming racial tension and undercurrent of class struggle exists at almost every level of American society. When groups that have suffered from the mediaââ¬â¢s bias, such as African Americans, have taken up cause and struggled against their portrayal in the media, they have been met with an even more aggressive media bias. Because of this, negative racial perceptions of African-Americans and black activism have been far more prevalent than those that exist within white activist individuals or communities. The MOVE bombing in Philadelphia shows the disparity in treatment and representation of black activists, both for their tactics and their presentation. In the aftermath of the MOVE bombing, those responsible downplayed the racial undertones of the decision to bom b the activist. However in a culture where racism is accepted in action but denounced in public, political projects such as the bombing of MOVE, ââ¬Å"Overtly claim to hold colorblind views, (but they) covertly manipulate racial fears in order to achieve political gainsâ⬠. (Omni & Winant 58). ... t even though the civil rights era had begun a full 30 years previously, United States officials and the society at large, was still very much afraid of the perceived threat of black nationalism, black activism, black terrorism, and any other activism carried out by African-Americans (King & Smith 79). As such, the response to almost any form of black activism, crime, drug usage, or any other illegal, or conceivably illegal, activity was extreme to say the least. For years, pundits and political analysts have pointed to the unjust treatment of African-Americans under the criminal justice system of the United States. The violent reaction to the Philadelphia MOVE community was one that can only be understood as a response motivated primarily by racial fear, suspicion, and a great deal of prejudice and preconceived notions with respect to the way in which this particular group was expected to behave. Ultimately, the events that took place in 1985, with regards to the Philadelphia MOVE g roup, helps to illustrate the disparity between the way in which black separatism and white separatism was treated. For instance, an individual who might have espoused a radical ideology that promoted rabid antigovernment views and promoted a degree of racial discord and white supremacy would not likely have been engaged in the same manner that the individuals of the Philadelphia MOVE group were treated. Interestingly, a complete and thorough analysis of the incident up to and including the bombing of this group denotes the fact that even though a high percentage of the groupââ¬â¢s members were in fact African-American, a unique level of black separatism, racism, and other racial motivations existed in the media portrayal of this incident. However, the lack of evidence for this media
Saturday, November 16, 2019
The Emergence of English as a Global Language Essay Example for Free
The Emergence of English as a Global Language Essay Emergence of English as a world language The need for a global link language Prof. Anil Sarwal[1] The primary means of communication among the peoples of the world is language. According to a well known linguist, Frank Palmer[1], the difference between human beings and animals is poorly described by the label homo sapiens (man with wisdom). He questions what do we mean by wisdom? Anthropologists describe man as a tool maker, but even apes are known to be able to make primitive tools. In fact, what sets us apart from animals is our ability to speak. Man is a speaking animalââ¬âhomo loquensââ¬âand this ability has greatly facilitated our advancement in all spheres. At present, humanity uses 6,809 living languages and about 100 living scripts to facilitate its social interactions[2]. However, there is an urgent need for the adoption of a common link language in a world in which all its people are quickly becoming interdependent despite the many differences of their myriad cultures, races, religions and ideologies. The ââ¬Ëplanetization of humankindââ¬â¢[3] is almost complete due to the effects of recent dramatic advances in transport and communication. Communications have been greatly improved by the widespread adoption of mass mediaââ¬âespecially radio and televisionââ¬âcoupled with reduced costs and time that has been made possible by the use of satellites, computers and mobile telephones. The Internet is quickly emerging as the preferred information highway to meet our daily communication needs as well as for conducting important business transactions. It is now almost impossible for us to fully participate in the global village that we live in, without ââ¬Ëknowingââ¬â¢ a common world language. 4] à However, the common link language that would be the universally accepted means of communication should not be allowed to undermine the importance of any other existing language or culture. In fact, new linguistic insights have made us aware that no human language is superior to any other and that the development and growth of a language depend upon its use. Meanwhile, English, for various reasonsââ¬âprimarily due to British rule in the many parts of the worldââ¬âhas emerged as the popular lingua franca[5]. In the process, it must be acknowledged, the role of English and its functions have vastly changed. English is no more seen as the language of the rulers, or as an instrument of promoting British culture and values. According to the famous linguist Tom McArthur, ââ¬Å"In the closing years of the twentieth century the English language has become a global resource. As such it does not owe its existence or the protection of its essence to any nation or group. â⬠[6] It is estimated that about a billion people in the world use English either as their native, second or foreign language. English is used in over 70 countries as an official or semi-official language, and plays a very significant role in 20 others. Over 1,400 million people live in countries where there is a tradition of using English. Some 75% of the worldââ¬â¢s mail and worldââ¬â¢s information is stored in English. Of the estimated 50 million users of the Internet, a majority use English. [7] With the evolution of English to the status of a world language, we have become aware of some of the features that a world language must possess. Irrespective of its origin, a world language must become a utility language that embraces the needs of everyone. Though English originally was the language of the British, there are now many varieties of English, including American English, African English, Indian English and Australian English. Moreover, English now encompasses the dreams and aspirations of many peoples and experiences of diverse nations. It is used to transmit a mass of various information whether it be the latest advances in the fields of science and technology, the experiences of an ethnic group, negotiations in the field of commerce; documentation of cultural ethos; or individual experiences. Its vocabulary has been vastly enriched with the inclusion of many new words from other languages of the world. Some ten thousand words derived from Hindi and other Indian languages have become a part of Indian English. These include: à guru, babu, chorpoy, curry, etc. We are very familiar with the following widely used pidgin words: à lathi-charge, rickshaw-walla, double-roti, etc. [8] Spoken English varies from region to region in accordance with cultural and native language differences.
Thursday, November 14, 2019
Why are computers important in todays world :: Computer Science Technology
In todays world computers are very useful because there is weather forcasting and many other things. People can forcast weather by this process by computers . Advertising is one of the most progressive field these days . Computer animation is the art of creating moving images by this use of computers . We can use use internation network (internet) to check mail, play games, find other's addresses , etc. Scientists also use computers for their experiments . There are some documents to type. For example MS Word , MS Exel , etc . We can do our school project also by using computers. There is one thing which is very conveinient for us it is that we can talk or chat with people who are in another country by using google talk , yahoo messenger , etc . It is not at all expensive . It is better than using a telephone or a mobile . We can also send voicemails through google talk , yahoo messenger , etc . We can play many games using a computer . For example pinball , soltaire , spider soltair e , etc . Believe it or not, but the age of computers is upon us. I believe Computers are not only here to stay, but in my opinion computers are the wave of the future. Only a device like the computer can change the way we work, live, and think. I see computers taking us places where no man has gone before. students can receive an education from their own home Taking classes online is an option that a growing number of students are taking advantage of. These classes are making a college education available for students who are not able to attend a traditional university or college. Computers are taking us places where a lot of us thought was not possible. Truly it is my belief and opinion, the computer is one of the most incredible inventions of this time period or any other.
Monday, November 11, 2019
Kids & Cops Essay
My essay is about what drugs can do to you. Drugs and the people who supply drugs do not care about you and what happens to you as a person. The people who give children drugs are not your friends! Drugs can take a healthy child and change them within a matter of minutes. Drugs can sometimes put you in a hospital never to return home to your family, pets, friends, or school. Taking drugs can cause people to never want to play with you or be friends with you. Drugs can change your entire personality.Parents will never let their kids play with other kids that do drugs. Kids who donââ¬â¢t us drugs are afraid of people who use them. Parents and other people look down on people that do drugs and think less of them. Not only does drugs affect your outer looks it kills brain cells and causes you to do things without thinking of the consequences. You should always stay drug-free because drugs can lead to death. Drugs can cause brain damage, heart failure, lung cancer, kidney failure and a lso car accidents.If you are using drugs while driving a car you could easily have a wreck and not only hurt yourself but take another life. Please donââ¬â¢t use drugs. No matter what anyone says, drugs are BAD in any city, state, or country. Drugs and the people that use drugs and supply drugs are going nowhere in life. If you stay drug-free you can rest assure you have the chance of a very successful life. Please use good judgement now and always, stay drug-free and donââ¬â¢t hurt the people that love you the most!
Saturday, November 9, 2019
Knowledge Brings Sorrow
Knowledge Brings Sorrow; Fate vs. Free Will The themes of ââ¬Å"fate versus free willâ⬠and ââ¬Å"knowledge brings sorrowâ⬠are present throughout the play Oedipus Rex, by Sophocles. Fate and free will are antitheses of each other, just as knowledge and sorrow are. Many years before Oedipus began his journey to Thebes, his father, King Laius, heard a prophecy saying that his son would kill him (65). In order to prevent this from happening, Laius had the baby abandoned, and had his feet bound together with a nail for extra precaution. Since prophecies usually turned out to be true, this is an example of how Laius tried to escape his fate. However, he didnââ¬â¢t know that Oedipus survived. On his way to Thebes, Oedipus ran into Laius on the road, not knowing he was his father. He ended up killing him, just as the prophecy said. The prophecy also said that Oedipus would marry his mother. You can infer that fate yet again fulfills its role, and the prophecy becomes true after Oedipus kills his father and continues to Thebes. Just as Oedipus didnââ¬â¢t know that Laius was his father, he didnââ¬â¢t know that Jocasta was his mother. He became the new king of Thebes because he married Jocasta (65). Throughout the play, Oedipus believes that all of his actions are based on free will, not fate. He doesnââ¬â¢t find out that he killed his father and married his mother until awhile after it happened. Everything that happens to Oedipus is really his fate. Once Jocasta and Oedipus Strineka 2 realize they are mother and son, Jocasta kills herself. Here, fate plays another role. Free will really isnââ¬â¢t present in this play. Everything that happens is due to fate. As Amit Sodha said, ââ¬Å"All events are fated in some way. â⬠This is also where ââ¬Å"knowledge brings sorrowâ⬠comes into play. Because Jocasta and Oedipus found out that they were mother and son, Jocasta kills herself and Oedipus gouges out his eyes. They do not want to accept the fact that they were mother and son and married. Sodha also said ââ¬Å"The trouble with fate is that it can leave you with a feeling of helplessness. â⬠Itââ¬â¢s obvious that Oedipus and Jocasta definitely felt helpless in their situation. Although the prophecy said nothing about Oedipus killing himself, it said hat he would kill his parents. He didnââ¬â¢t kill Jocasta himself, but the reason she killed herself in the first place was because of Oedipus and their marriage. This is a good example of how some things are better off left unknown. In this situation, knowing everything was obviously not such a good idea. People wouldnââ¬â¢t want to know every single detail if things w ere said clearly, and not in such an ambiguous manner. When things are said so that they could possibly have multiple meanings, people become curious to figure out what is actually meant. The outcome of figuring out meanings could be good or bad. Just like the saying ââ¬Å"curiosity killed the cat,â⬠curiosity killed Laius, Jocasta, and Oedipus, and placed a curse on their whole family. In the play, fate triumphs over free will, and knowledge definitely brings sorrow. Itââ¬â¢s ironic that fate triumphs over free will and knowledge brings sorrow because most people do things without thinking that itââ¬â¢s part of their fate, and you would think that knowing more would enlighten you rather than bringing you grief and sorrow. In reality, people who are generally ââ¬Å"smarterâ⬠and have more knowledge are usually the ones who are most successful in life, and being successful is usually associated with having a good life and being happy. Strineka 3 However, it makes more sense that people who are more aware of life and their surroundings are the ones who feel sorrow and grief. Theyââ¬â¢re the ones who know what life is really like. They see the flaws of the world and how careless and ignorant people can be. It is possible for knowledge to limit the lives of people, because those who know what is going on often try to change things so the outcome will hopefully be different. For example, if someone had a serious illness but didnââ¬â¢t know about it, they would go on living their life normally without any worry. But if this person knew about the illness, they would probably live their life worrying about whatââ¬â¢s going to happen to them. In Oedipus, Laius worries about whether or not the prophecy that his son would kill him will come true. He takes ridiculous actions just to prevent it from happening, but he ends up being killed by his son anyways due to his fate.
Thursday, November 7, 2019
Parasite Rex essays
Parasite Rex essays Parasite Rex was a complex book describing the life of a parasite. In todays society, parasites are seen as useless creatures that live their lives at the expense of anothers, but Carl Zimmer portrays them in a much different light. He brilliantly displays that parasites have received a poor reputation but are in fact a major contributor to life on earth today. The beginning of the book describes how early scientists discovered parasites. Leeuwenhoek, Steenstrup and Koch, just to name a few, were the early scientists that discovered small creatures that seemed to infest others. One scientist, Ray Lankester, is responsible for parasites vicious reputation. He studied the parasite known as Sacculina, a parasite that inhabits crabs. He thought that it was born as a free-living organism that degenerated into a parasite, giving up the majority of its body to inhabit the body of another. Zimmer proved that these scientists were wrong about the evolution of the Sacculina, when in fact they are not degenerates, but rather very complex life forms. The book continues on to describe the lives of several other parasites. One group is known as blood flukes, which inhabit the liver. One fluke, Schistosoma mansoni, lives in snails as their intermediate host where it waits to get into a human. Like all parasites, Schistosoma is specially adapted to survive the turmoil of the human body. It can navigate inside the abdominal cavity as if it had a road map. Along side the blood fluke is mentioned other parasites including Hookworms, Tapeworms and Trichinella. Parasitic wasps lay their eggs inside caterpillars where they feed upon the guts and intestines, sparing the vital organs. One particular parasite mentioned is Plasmodium, the parasite that causes malaria and is transmitted by hungry mosquitoes. Plasmodium has a very complex way of infecting the body and like all parasites can gracefully evade the immune system. The nex...
Tuesday, November 5, 2019
A Detailed Guide On Making Atole
A Detailed Guide On Making Atole How to make Atole It was a cold day during winter break, and I was trying to catch up on my favourite show Pretty Little Liars. I was sitting in the living room and then a hot milky scent wafting from the kitchen hit me. I remember thinking that there was nothing better than a hot drink for this cold weather. I was very excited and headed straight for the kitchen. Hands holding on the edge of the doorway, peeping my head into the room, I saw my host mother making a hot beverage, and she offered me some. At first, I only tried a little bit, but then I had another sip, another one, and another one, until everything was gone. At that moment, I realized how much I liked the drink and that I would definitely need it to survive the upcoming winter days. I later found out that it was a Mexican drink called Atole. Since I was only able to enjoy the drink if someone made it for me, I decided to learn how to make it myself, which turned out to be relatively easy. There are two main stages to make this drink; th ey are buying the ingredients and then combining them to make the beverage. Before going into the instructions, it might beneficial to learn some background information about Atole. Atole is a traditional Mexican drink originating from pre-Columbian time and usually served at Dias de los muertos celebrations, which is translated as ââ¬Å"Day of the Deadâ⬠. In Mexico, the hot thickened drink is typically made with cornmeal, water, raw sugar cane, cinnamon, and vanilla. It can also be served for breakfast on regular days or as a drink in the afternoon and late evening in place of tea, hot chocolate or coffee. With different brands, there is a wide variety of Atole flavors to choose from such as walnut, coconut, strawberry, guava, and chocolate. The only brand I had was Klass, but then I like the drink so much that I tried all their flavors and found out that walnut Atole is my favourite, which I would highly recommend to anyone. To make Klass Atole, I have to buy a package of Atole powder. Klass Atole can be found easily in grocery stores in South Texas or Northern Mexico; however, since I do not live there anymore, I have to order them online and sometimes they do not even have walnut flavor. Other than the package, the main materials needed for the process are sugar, milk, a medium-size saucepan or stockpot, a ladle, a glass or a mug, a table spoon, and measuring cups. After gathering all the materials and ingredients, all I had to do was to follow the recipe and the drink would be ready in less than half an hour. First, I put five cups of milk into a saucepan or a stockpot. After, I put the saucepan of milk on the stove on medium-high heat until the milk started to boil, which often took ten minutes. Third, while waiting for the milk to boil, I put one cup of milk into a glass or a mug and poured the entire Atole package into the container and stirred the mixture. Next, when the milk started to boil, I turned down the fire to low heat, poured the mixture into the saucepan and stirred it for one minute. Soon, I stirred about five to eight table spoons of sugar into the drink. Finally, I turned off the stove and poured out the drink into a mug and it was ready to serve. I suggest enjoying the drink with a spoon to make it easier to drink when it is still hot and delicious. As an international student who has traveled and tried new things in different parts of the United States, I have come to love Atole. I have not mastered and tried new things with Atole yet, but I am hoping to get better and better at it. It will always be a pleasure for me to introduce this appetizing drink to people all around the world.
Saturday, November 2, 2019
MANAGEMENT ACCOUNTING Essay Example | Topics and Well Written Essays - 2000 words
MANAGEMENT ACCOUNTING - Essay Example Therefore this is the final appraisal report of the evaluation and it is designed to methodically address the said requirements of the Sprocket Ltd management as follows. Table of Contents 1An Overview 2 1.1Existing costing system (20 marks) 3 1.2Issues in the traditional system 3 2An alternate method 5 2.1ABC system 5 2.2Recommended ABC implementation strategy 7 2.3Possible issues for Sprockets with ABC 10 3Conclusions and recommendations 11 4References 12 5Appendix: the most recent costing sheet 13 1.1 Existing costing system (20 marks) Sprockets Ltd was found to be a production company which engages approximately 300 jobs a year. The undertaken jobs are specified by the customers and production is carried on accordingly. At the moment there are three jobs (A, B and C) in production which are broadly similar to each other. As it was understood that A, B and C presents the typical size of a job that is accepted by Sprockets Ltd, they were used to appraise the existing costing system in the company. (The most recent job costing sheet is attached in the Appendix) The current costing system keeps an account of the direct production information i.e. direct materials, direct labour hours and machine operation hours for each job very efficiently. Thereby the respective expenses along with the direct expenses (i.e. 75% of the labour cost) are allocated to each job accurately. The production overhead on the other hand is absorbed at a flat rate of ?3 per machine hour. Based on the total cost calculated by this method for each job, the selling price is set to produce 25% gross profit. 1.2 Issues in the traditional system 1.2.1 The primary issues identified for Sprocket Ltd in their prevailing costing system stems from the production overhead allocation. Production overheads amount to approximately 20% of the total cost of production (ref appendix); which is a significant proportion of costs that must be accurately absorbed into each job separately. The total production overhead was recently analysed and split by Sprocket Ltd as in figure 1. Figure 1 Machinery is said to be a cost pool which consists of machine related expenditure and total salaries (?40,000) of two members of staff. Only the salary cost allocation was identified to be inaccurate in this cost pool as it does not depend on the operation of machine hours. Material handling costs (which are 20%) according to the analysis description is derived from material issues and thus remains unrelated to the machine hours. Inspection cost, which is the salary of the inspector hired by Sprocket Ltd to examine each job too is only barely associated to the machine hours. Sundries on the other hand are only 2% and are related to the factory. Thus its allocation by machine hours is acceptable. Thereby weââ¬â¢ve identified that, absorption of production overheads at ?3 per machine hour for each job is quite inaccurate for most part of the production expenditure. 1.2.2 It is a fact that the data co llected and produced by a costing system is also incorporated into the general accounting system. For this reason the costing approach must allow for easy and sensible delivery of the data for reports to upper management. Sprocketsââ¬â¢ traditional costing approach was identified to be lacking in this facility. For an example an in-depth analysis costs in ââ¬Ë
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