The Rise Of Labor Unions Essay - 1155 Words

The main reason of the rise of labor unions was the quick industrialization of the US economy. During the post-Civil War period, the US economy became extremely industrialized. This meant that more and more people were working in factories owned by large companies rather than working in small shops for themselves or for small businesses. In addition, large numbers of immigrants were coming to the US. They created a huge pool of labor that made labor prices go down and the quality of working conditions. During this time pay was low and working conditions were very bad. People were working in factories for large companies. These issues combined to make many workers unhappy with their position in life. They wanted a much better deal for themselves and they thought that unions were a good way to achieve that. It was in this way, industrialization led to the rise of labor unions. The labor movement in the United States grew out of the need to protect the interest of workers. For those in the industrial area, organized labor unions struggled fighting for better wages, reasonable hours and much safer working conditions. The labor movement fought to stop child labor, give better health benefits and provide help to workers who were injured and/or retired. Since many laborers were immigrants, they frequently spoke different languages and harbored racial and cultural biases. Many only planned to stay in America long enough to earn enough money to return to their homelandsShow MoreRelatedThe rise and fall of Labor Unions1545 Words   |  7 Pagesï » ¿Kevin Campusano Class Prof. 30 November 2014 The rise and fall of labor unions Labor union is an organized association of workers, in a trade or profession, formed to protect and further their rights and interests. During the industrial revolution in Europe there was a rise in new workers without representation in the workplace. In the 19th century the industrial revolution spread to the United States from Europe, this resulted in the economy shifting to manufacturing from agriculture as an economicRead MoreThe Rise Of Labor Unions, Strikes, Protests And Uprisings Essay2145 Words   |  9 PagesThe later half of the 19th century was characterized by the rise of labor unions, strikes, protests and uprisings. Starting in the 1960s, workers started to feel strongly the presence and pressure of instability in social mobility. â€Å"The truth could hardly be denied. Class, as defined in terms of dignity, was increasingly insecure† [Isenberg[8]] The gap between the rich and the poor became wider and the working class erroneously placed in-between began to que stion their identity and in the processRead MoreApush Labor Union Dbq Essay809 Words   |  4 PagesThe 1800s is characterized with the rise of industrial America. As technological advances were introduced to industry, unskilled labor also rose in accordance to the rise in factories. However, this rise also introduced several labor unions such as the Knights of Labor, which organized a series of protests and riots. The labor unions had good intentions, aiming to lower the average work hours for workers, as well as increase their wages. However, their methods which involved riots and protests,Read MoreThe Pros and Cons of Labor Unions Essay686 Words   |  3 PagesThe rise of capitalism as the dominant economic system in the United States made the rise of unions inevitable; given the natural division between those with capital that control the means of production, and labor, who is treated simply as another factor of production (Hodson Sullivan, 2008). 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With the rise of â€Å"lean production† came an improvement in labor-management relatio ns with focus on the individual-- through stronger job protections, and positive interactions between employees and technology in the workspace. Despite this, these improvements came at the cost of decreased union influence, and the ability to collectively bargain. Consequently, the American adoption of â€Å"lean production† is further representative of a shift in labor-management relationsRead MoreBus 405 Wk 6 Quiz 5 Chapter 7 - All Possible Questions1310 Words   |  6 PagesPossible Questions TRUE/FALSE 1. The majority of private sector union contracts do not contain a cost-of-living adjustment (COLA) clause. 2. The majority of private sector employees participate in a profit sharing plan. 3. Most unions consider gain sharing plans as an adequate substitute for traditional negotiated hourly wage gains. 4. The global economy of today has made it easier for employers to pass labor cost increases on to consumers by raising product or service prices. Read MoreA Briref Look at Labor Unions837 Words   |  3 Pagesfinally, gave rise to labor unions. The labor unions fought for higher wages, safe working conditions and fair working hours. Yet, a businesss main goal is to maximize its revenue by either reducing the cost of producing goods and services, or increasing the sales of its goods and services. In the case of reducing production costs, how can a business and its union employees come to terms with balancing both their needs and desires? Because, often, the interests of companies and union workers collideRead MoreLabor Movements Of South Africa1275 Words   |  6 PagesIn the years following the First World War, South Africa became part of a major labor movement that involved many workers of mines, textile industries, agriculture and other major businesses that made up the economy. Labor movements played a big role in the South African society politically and economically. The movements took a major role in creating many unions and with that many protests, boycotts, and violence took place in various sectors of the South African society. Workers from regions ofRead MoreEssay on Mexicos Institutional Revolutionary Party (PRI)845 Words   |  4 Pagesthis way, it become the political extension and tool of the government.† In 2000, however, the PRI’s loss of its monopoly on political power and institutional corruption gave rise to inter-cartel violence that was created in the political void left after the PAN won the national presidential election. These conditions gave rise to the Zetas: a new type of cartel that changed the operational structure of previous drug cartels. The Zetas operate in a new militant structure associated with a higher brand

Strangers Drowning By Larissa Macfarquhar Essay - 1996 Words

While the classic consequentialist and the Bodhisattva concept are very different, they promote almost the same ideology with the exception that the Bodhisattva demands self-sacrifice. In terms of the duty to prevent/eliminate bad things (suffering) and do it in a way that seeks to maximize good and extend efforts to all, such situations are extremely demanding of the moral doer. Neither view commits to any notion of empathy, but relies on rationalizing, sacrificing, and orienting towards results. In Larissa Macfarquhar’s book, Strangers Drowning, she provides character studies of various real-life extreme do-gooders and of some could be considered moral saints. One of them is a Buddhist monk, Nemoto, who dedicates his life to a cause of helping people who want to commit suicide. He is a moral saint in the sense that he draws no barrier for when this work ends and begins. He works tirelessly by taking on the suffering of these individuals he is trying to help, taking calls any hour of the day or night, and helping anyone who wants it. He learns a very important aspect that actually changes the empathy he feels into a separation of himself an the other. In order for him to help, and truly help, he needed to stop empathizing so much and start sympathizing with emotional distance from the other. This is a similar concept in the Bodhisattva method because while empathy breaks a barrier between ‘self’ and an ‘other’, it makes working for their benefit nearly impossible. The

Variable Cost and Contribution Margin Free Essays

string(47) " sale could well open a new marketing channel\." CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1The three major influences on pricing decisions are 1. Customers 2. Competitors 3. We will write a custom essay sample on Variable Cost and Contribution Margin or any similar topic only for you Order Now Costs 12-2Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will change as a result of accepting the order. In this case, full product costs will rarely be relevant. It is more likely that full product costs will be relevant costs for long-run pricing decisions. 12-3Two examples of pricing decisions with a short-run focus: 1. Pricing for a one-time-only special order with no long-term implications. . Adjusting product mix and volume in a competitive market. 12-4Activity-based costing helps managers in pricing decisions in two ways. 1. It gives managers more accurate product-cost information for making pricing decisions. 2. It helps managers to manage costs during value engineering by identifying the cost impact of eliminating, reducing, or changing various activities. 12-5Two alternative starting points for long-run pricing decisions are 1. Market-based pricing, an important form of which is target pricing. The market-based approach asks, â€Å"Given what our customers want and how our competitors will react to what we do, what price should we charge? † 2. Cost-based pricing which asks, â€Å"What does it cost us to make this product and, hence, what price should we charge that will recoup our costs and achieve a target return on investment? † 12-6A target cost per unit is the estimated long-run cost per unit of a product (or service) that, when sold at the target price, enables the company to achieve the targeted operating income per unit. 2-7Value engineering is a systematic evaluation of all aspects of the value-chain business functions, with the objective of reducing costs while satisfying customer needs. Value engineering via improvement in product and process designs is a principal technique that companies use to achieve target cost per unit. 12-8A value-added cost is a cost that customers perceive as adding value, or utility, to a product or service. Examples are co sts of materials, direct labor, tools, and machinery. A nonvalue-added cost is a cost that customers do not perceive as adding value, or utility, to a product or service. Examples of nonvalue-added costs are costs of rework, scrap, expediting, and breakdown maintenance. 12-9No. It is important to distinguish between when costs are locked in and when costs are incurred, because it is difficult to alter or reduce costs that have already been locked in. 12-10Cost-plus pricing is a pricing approach in which managers add a markup to cost in order to determine price. 2-11Cost-plus pricing methods vary depending on the bases used to calculate prices. Examples are (a) variable manufacturing costs; (b) manufacturing function costs; (c) variable product costs; and (d) full product costs. 12-12Two examples where the difference in the costs of two products or services is much smaller than the differences in their prices follow: 1. The difference in prices charged for a telephone call, hotel room, or car rental during busy versus slack periods is of ten much greater than the difference in costs to provide these services. 2. The difference in costs for an airplane seat sold to a passenger traveling on business or a passenger traveling for pleasure is roughly the same. However, airline companies price discriminate. They routinely charge business travelers––those who are likely to start and complete their travel during the same week excluding the weekend––a much higher price than pleasure travelers who generally stay at their destinations over at least one weekend. 12-13Life-cycle budgeting is an estimate of the revenues and costs attributable to each product from its initial RD to its final customer servicing and support. 2-14Three benefits of using a product life-cycle reporting format are: 1. The full set of revenues and costs associated with each product becomes more visible. 2. Differences among products in the percentage of total costs committed at early stages in the life cycle are highlighted. 3. Interrelationships among business function cost categories are highlighted. 12-15Predatory pricing occurs when a business deliberately prices below its costs in an effort to drive competitors out of the market and restrict supply, and then raises prices rather than enlarge demand. Under U. S. laws, dumping occurs when a non-U. S. company sells a product in the United States at a price below the market value in the country where it is produced, and this lower price materially injures or threatens to materially injure an industry in the United States. Collusive pricing occurs when companies in an industry conspire in their pricing and production decisions to achieve a price above the competitive price and so restrain trade. 12-16(20–30 min. ) Relevant-cost approach to pricing decisions, special order. . Relevant revenues, $4. 00 ( 1,000$4,000 Relevant costs Direct materials, $1. 60 ( 1,000$1,600 Direct manufacturing labor, $0. 90 ( 1,000900 Variable manufacturing overhead, $0. 70 ( 1,000700 Variable selling costs, 0. 05 ( $4,000 200 Total relevant costs 3,400 Increase in operating income$ 600 This calculation assumes that: a. The monthly fixed manufacturing overhead of $150,000 and $65,000 of monthly fixed marketing costs will be unchanged by acceptance o f the 1,000 unit order. b. The price charged and the volumes sold to other customers are not affected by the special order. Chapter 12 uses the phrase â€Å"one-time-only special order† to describe this special case. 2. The president’s reasoning is defective on at least two counts: a. The inclusion of irrelevant costs––assuming the monthly fixed manufacturing overhead of $150,000 will be unchanged; it is irrelevant to the decision. b. The exclusion of relevant costs––variable selling costs (5% of the selling price) are excluded. 3. Key issues are: . Will the existing customer base demand price reductions? If this 1,000-tape order is not independent of other sales, cutting the price from $5. 00 to $4. 00 can have a large negative effect on total revenues. b. Is the 1,000-tape order a one-time-only order, or is there the possibility of sales in subsequent months? The fact that the customer is not in Dill Company’s â€Å"normal marketing channels† does not n ecessarily mean it is a one-time-only order. Indeed, the sale could well open a new marketing channel. You read "Variable Cost and Contribution Margin" in category "Essay examples" Dill Company should be reluctant to consider only short-run variable costs for pricing long-run business. 12-17(20–30 min. )Relevant-cost approach to short-run pricing decisions. 1. Analysis of special order: Sales, 3,000 units ( $75$225,000 Variable costs: Direct materials, 3,000 units ( $35$105,000 Direct manufacturing labor, 3,000 units ( $1030,000 Variable manufacturing overhead, 3,000 units ( $618,000 Other variable costs, 3,000 units ( $515,000 Sales commission 8,000 Total variable costs 176,000 Contribution margin$ 49,000 Note that the variable costs, except for commissions, are affected by production volume, not sales dollars. If the special order is accepted, operating income would be $1,000,000 + $49,000 = $1,049,000. 2. Whether McMahon’s decision to quote full price is correct depends on many factors. He is incorrect if the capacity would otherwise be idle and if his objective is to increase operating income in the short run. If the offer is rejected, San Carlos, in effect, is willing to invest $49,000 in immediate gains forgone (an opportunity cost) to preserve the long-run selling-price structure. McMahon is correct if he thinks future competition or future price concessions to customers will hurt San Carlos’s operating income by more than $49,000. There is also the possibility that Abrams could become a long-term customer. In this case, is a price that covers only short-run variable costs adequate? Would Holtz be willing to accept a $8,000 sales commission (as distinguished from her regular $33,750 = 15% ( $225,000) for every Abrams order of this size if Abrams becomes a long-term customer? 12-18(15-20 min. Short-run pricing, capacity constraints. 1. Per kilogram of hard cheese: |Milk (8 liters [pic] $2. 00 per liter) |$16 | |Direct manufacturing labor |5 | |Variable manufacturing overhead |4 | |Fixed manufacturing cost allocated | 6 | |Total manufacturing cost |$31 | | | | If Colorado Mountains Dairy can get all the Holstein milk it needs, and has sufficient production capacity, then the minimum price per kilo it should charge for the hard cheese is the variable cost per kilo = $16 + $5 + $4 = $25 per kilo. 2. If milk is in short supply, then each kilo of hard cheese displaces 2 kilos of soft cheese (8  liters of milk per kilo of hard cheese versus 4 liters of milk per kilo of soft cheese). Then, for the hard cheese, the minimum price Colorado Mountains should charge is the variable cost per kilo of hard cheese plus the contribution margin from 2 kilos of soft cheese, or, 25 + (2 [pic] $10 per kilo) = $45 per kilo That is, if milk is in short supply, Colorado Mountains should not agree to produce any hard cheese unless the buyer is willing to pay at least $45 per kilo. 12-19 (25–30 min. ) Value-added, nonvalue-added costs. 1. |Category |Examples | | |Value-added costs |a. Materials and labor for regular repairs |$800,000 | |Nonvalue-added cost s |b. Rework costs |$ 75,000 | | |c. Expediting costs caused by work delays |60,000 | | |g. Breakdown maintenance of equipment |55,000 | | |Total |$190,000 | |Gray area |d. Materials handling costs |$ 50,000 | | |e. Materials procurement and inspection costs |35,000 | | |f. Preventive maintenance of equipment |15,000 | | |Total |$100,000 | Classifications of value-added, nonvalue-added, and gray area costs are often not clear-cut. Other classifications of some of the cost categories are also plausible. For example, some students may include materials handling, materials procurement, and inspection costs and preventive maintenance as value-added costs (costs that customers perceive as adding value and as being necessary for good repair service) rather than as in the gray area. Preventive maintenance, for instance, might be regarded as value-added because it helps prevent nonvalue-adding breakdown maintenance. 2. Total costs in the gray area are $100,000. Of this, we assume 65%, or $65,000, are value-added and 35%, or $35,000, are nonvalue-added. Total value-added costs: $800,000 + $65,000 $ 865,000 Total nonvalue-added costs: $190,000 + $35,000 225,000 Total costs$1,090,000 Nonvalue-added costs are $225,000 ? $1,090,000 = 20. 64% of total costs. Value-added costs are $865,000 ? $1,090,000 = 79. 36% of total costs. |3. |Effect on Costs Classified as | | |Value-Added |Nonvalue-Added |Gray | |Program | | |Area | |(a) Quality improvement programs to | | | | |†¢ reduce rework costs by 75% (0. 5 ( $75,000) | |–$ 56,250 | | |†¢ reduce expediting costs by 75% | | | | |(0. 75 ( $60,000) | |– 45,000 | | |†¢ reduce materials and labor costs by 5% | | | | |(0. 5 ( $800,000) |–$ 40,000 |  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | |Total effect |–$ 40,000 |–$101,250 | | | | | | | |(b) Working with suppliers to | | | | |†¢ reduce materials procurement and inspection costs by 20% (0. 0 ( $35,000) | | | | |†¢ reduce materials handling costs by 25% | | |–$ 7,000 | |(0. 25 ( $50,000) | | | | |Total effect | | |– 12,500 | |Transferring 65% of gray area costs (0. 5 ( | | |– 19,500 | |$19,500 = $12,675) as value-added and 35% | | | | |(0. 5 ( $19, 500 = $6,825) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |–$ 12,675 |–$ 6,825 |+ 19,500 | | |–$ 12,675 |–$ 6,825 |$ 0 | |(c) Maintenance programs to | | | | |†¢ increase preventive maintenance costs by 50% | | | | |(0. 0 ( $15,000) | | |+$ 7,500 | |†¢ decrease breakdown maintenance costs by 40% | | | | |(0. 40 ( $55,000) | |–$ 22,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |Total effect | |– 22,000 |+ 7,500 | |Transferring 65% of gray area costs (0. 65 ( $7,500 = $4,875) as value-added and 35%| | | | |(0. 5 ( $7,500 = $2,625) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |+$ 4,875 |+ 2,625 |– 7,500 | | |+$ 4,875 |–$  Ã‚  19,375 |$ 0 | |Total effect of all programs |–$ 47,800 |–$127,450 | | |Value-added and nonvalue-added costs calculated in requirement 2 | | | | |Expected value-added and nonvalue-added costs as a result of implementing these |865,000 |225,000 | | |programs | | | | | |$817,200 |$ 97,550 | | If these programs had been implemented, total costs would have decreased from $1,090,000 (requirement 2) to $817,200 + $97,550 = $914,750, and the percentage of nonvalue-added costs would decrease from 20. 64% (requirement 2) to $97,550 ? 914,750 = 10. 66%. These are significant improvements in Marino’s performance. 12-20(25(30 min. ) Target operating income, value-added costs, service company. 1. The classification of total costs in 2012 into value-added, nonvalue-added, or in the gray area in between follows: ValueGrayNonvalue-Total AddedAreaadded(4) = (1) (2) (3) (1)+(2)+(3) Doing calculations and preparing drawings 77% ? $390,000$300,300$300,300 Checking calculations and drawings 3% ? $390,000$11,70011,700 Correcting errors found in drawings 8% ? $390,000$31,20031,200 Making changes in response to client requests 5% ? $390,000 19,50019,500 Correcting errors to meet government building code, 7% ? $390,000 27,300 27,300 Total professional labor costs 319,800 11,700 58,500 390,000 Administrative and support costs at 44% ($171,600 ? $390,000) of professional labor costs 140,712 5,148 25,740 171,600 Travel 15,000 — 15,000 Total$475,512$16,848$84,240$576,600 Doing calculations and responding to client requests for changes are value-added costs because customers perceive these costs as necessary for the service of preparing architectural drawings. Costs incurred on correcting errors in drawings and making changes because they were inconsistent with building codes are nonvalue-added costs. Customers do not perceive these costs as necessary and would be unwilling to pay for them. Calvert should seek to eliminate these costs by making sure that all associates are well-informed regarding building code requirements and by training associates to improve the quality of their drawings. Checking calculations and drawings is in the gray area (some, but not all, checking may be needed). There is room for disagreement on these classifications. For example, checking calculations may be regarded as value added. 2. Reduction in professional labor-hours by a. Correcting errors in drawings (8% ? 7,500)600 hours b. Correcting errors to conform to building code (7% ? 7,500) 525 hours Total 1,125 hours Cost savings in professional labor costs (1,125 hours ? $52)$ 58,500 Cost savings in variable administrative and support costs (44% ? $58,500) 25,740 Total cost savings$ 84,240 Current operating income in 2012$124,650 Add cost savings from eliminating errors 84,240 Operating income in 2012 if errors eliminated$208,890 3. Currently 85% ? 7,500 hours = 6,375 hours are billed to clients generating revenues of $701,250. The remaining 15% of professional labor-hours (15% ? 7,500 = 1,125 hours) is lost in making corrections. Calvert bills clients at the rate of $701,250 ? 6,375 = $110 per professional labor-hour. If the 1,125 professional labor-hours currently not being billed to clients were billed to clients, Calvert’s revenues would increase by 1,125 hours ? $110 = $123,750 from $701,250 to $825,000 ($701,250 + $123,750). Costs remain unchanged Professional labor costs$390,000 Administrative and support (44% ? $390,000) 171,600 Travel 15,000 Total costs$576,600 Calvert’s operating income would be Revenues$825,000 Total costs 576,600 Operating income$248,400 12-21(25–30 min. Target prices, target costs, activity-based costing. 1. Snappy’s operating income in 2011 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($4 ( 250,000) |$1,000,000 |$4. 00 | |Purchase cost of tiles ($3 ( 250,000) |750,000 |3. 0 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |955,000 |3. 82 | |Operating income |$ 45,000 |$0. 18 | 2. Price to retailers in 2012 is 95% of 2011 price = 0. 95 ( $4 = $3. 80; cost per tile in 2012 is 96% of 2011 cost = 0. 96 ( $3 = $2. 88. Snappy’s operating income in 2012 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 0 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |925,000 |3. 0 | |Operating income |$ 25,000 |$0. 10 | 3. Snappy’s operating income in 2012, if it makes changes in ordering and material handling, will be as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 50,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 80 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($25 ( 200) |5,000 |0. 02 | |Receiving and storage ($28 ( 3,125) |87,500 |0. 35 | |Sh ipping ($40 ( 1,500) |60,000 |0. 4 | |Total costs |872,500 |3. 49 | |Operating income |$ 77,500 |$0. 31 | Through better cost management, Snappy will be able to achieve its target operating income of $0. 30 per tile despite the fact that its revenue per tile has decreased by $0. 20 ($4. 00 – $3. 80), while its purchase cost per tile has decreased by only $0. 12 ($3. 00 – $2. 88). 12-22 (20 min. ) Target costs, effect of product-design changes on product costs. 1. and 2. Manufacturing costs of HJ6 in 2010 and 2011 are as follows: 2010 2011 Per UnitPer Unit Total (2) = Total (4) = (1)(1) ? 3,500 (3)(3) ? 4,000 Direct materials, $1,200 ? 3,500; $1,100 ? 4,000$4,200,000$1,200$4,400,000$1,100 Batch-level costs, $8,000 ? 70; $7,500 ? 80 560,000 160 600,000 150 Manuf. operations costs, $55 ? 21,000; $50 ? 22,000 1,155,000 330 1,100,000 275 Engineering change costs, $12,000 ? 14; $10,000 ? 10 168,000 48 100,000 25 Total$6,083,000$1,738$6,200,000$1,550 3. [pic]= [pic] ? 90% = $1,738 ? 0. 90 = $1,564. 20 Actual manufacturing cost per unit of HJ6 in 2011 was $1,550. Hence, Medical Instruments did achieve its target manufacturing cost per unit of $1,564. 20 4. To reduce the manufacturing cost per unit in 2011, Medical Instruments reduced the cost per unit in each of the four cost categories—direct materials costs, batch-level costs, manufacturing operations costs, and engineering change costs. It also reduced machine-hours and number of engineering changes made—the quantities of the cost drivers. In 2010, Medical Instruments used 6 machine-hours per unit of HJ6 (21,000 machine-hours (3,500 units). In 2011, Medical Instruments used 5. 5 machine-hours per unit of HJ6 (22,000 machine-hours ( 4,000 units). Medical Instruments reduced engineering changes from 14 in 2010 to 10 in 2011. Medical Instruments achieved these gains through value engineering activities that retained only those product features that customers wanted while eliminating nonvalue-added activities and costs. 12-23(20 min. )Cost-plus target return on investment pricing. 1. Target operating income = target return on investment ( invested capital Target operating income (25% of $900,000)$225,000 Total fixed costs 375,000 Target contribution margin$600,000 Target contribution per room-night, ($600,000 ? 15,000) $40 Add variable costs per room-night 5 Price to be charged per room-night $45 Proof Total room revenues ($45 ( 15,000 room-nights)$675,000 Total costs: Variable costs ($5 ( 15,000)$ 75,000 Fixed costs 375,000 Total costs 450,000 Operating income$225,000 The full cost of a room = variable cost per room + fixed cost per room The full cost of a room = $5 + ($375,000 ? 15,000) = $5 + $25 = $30 Markup per room = Rental price per room – Full cost of a room = $45 – $30 = $15 Markup percentage as a fraction of full cost = $15 ? $30 = 50% 2. If price is reduced by 10%, the number of rooms Beck could rent would increase by 10%. The new price per room would be 90% of $45 $ 40. 50 The number of rooms Beck expects to rent is 110% of 15,000 16,500 The contribution margin per room would be $40. 50 – $5$ 35. 50 Contribution margin ($35. 50 ( 16,500)$585,750 Because the contribution margin of $585,750 at the reduced price of $40. 50 is less than the contribution margin of $600,000 at a price of $45, Blodgett should not reduce the price of the rooms. Note that the fixed costs of $375,000 will be the same under the $45 and the $40. 50 price alternatives and hence, are irrelevant to the analysis. 12-24(20(25 min. )Cost-plus, target pricing, working backwards. 1. Investment$8,400,000 Return on investment18% Operating income (18% ( $8,400,000)$1,512,000 Operating income per unit of XR500 ($1,512,000 ( 1,500)$1,008 Full cost per unit of XR500 (1,008 ? 0. 09)$11,200 Selling price (($11,200 + $1,008))$12,208 Markup percentage on variable cost ($1,008 ( $8,450)11. 93% Total fixed costs = (Full cost per unit – Variable cost per unit) ( Units sold = ($11,200 – $8,450) ( 1,500 units = $4,125,000 2. Contribution margin per unit = $12,208 – $8,450 = $3,758 Increase in sales = $10% ( 1,500 units = 150 units Increase in contribution margin = $3,758 ( 150 units =$563,700 Less: Advertising costs 500,000 Increase in operating income$ 63,700 Road Warrior should spend $500,000 in advertising because it increases operating income by $63,700. 3. |Revenues ($12,208 ? 1,400 units) |$17,091,200 | |Target full cost at 9% markup ($17,091,200 ? 1. 9) |$15,680,000 | |Less: Target total fixed costs ($4,125,000 – $125,000) | 4,000,000 | |Target total variable costs |$11,680,000 | |Divided by number of units | ? 1,400 units | |Target variable cost per unit |$ 8,342. 86 | 12-25(20 min. ) Life-cycle product costing. 1. [pic] Contribution margin per unit = Selling price – Variable cost per unit = $50 – $25 = $25 |Total fixed costs over |= |Design fixed costs |+ |Production fixed |+ |Marketing and distribution | |life of robot | | | |costs | |fixed costs | = $650,000 + $3,560,000 + $2,225,000 = $6,435,000 BEP in units = [pic] 2a. Option A: |Revenues ($50 [pic] 500,000 units) |$25,000,000 | |Variable costs ($25 [pic] 500,000 units) |12,500,000 | |Fixed costs | 6,435,000 | |Operating income |$ 6,065,000 | 2b. Option B: Revenues | | | Year 2 ($70 [pic] 100,000 units) |$ 7,000,000 | | Years 3 4 ($40[pic]600,000 units) | 24,000,000 | | Total revenues |31,000,000 | |Variable costs ($25 [pic] 700,000 units) |17,500,000 | |Fixed costs | 6,435,000 | |Operating income |$ 7,065,000 | Over the product’s life-cycle, Option B results in an overall higher operating income of $1,000,000 ($7,065,000 – $6,065,000). 12-26(30 min. )Relevant-cost approach to pricing decisions. |1. Revenues (1,000 c rates at $117 per crate) | |$117,000 | | |Variable costs: | | | | | Manufacturing |$35,000 | | | | Marketing | 17,000 | | | | Total variable costs | | 52,000 | | |Contribution margin | |65,000 | | |Fixed costs: | | | | | Manufacturing |$30,000 | | | | Marketing | 13,000 | | | | Total fixed costs | | 43,000 | | |Operating income | |$ 22,000 | Normal markup percentage: $65,000 ? $52,000 = 125% of total variable costs. 2. Only the manufacturing-cost category is relevant to considering this special order; no additional marketing costs will be incurred. Variable manufacturing cost per crate = $35,000 ? 1,000 crates = $35 per crate. The relevant manufacturing costs for the 200-crate special order are: Variable manufacturing cost per unit $35 ( 200 crates$ 7,000 Special packaging 3,000 Relevant manufacturing costs$10,000 Any price above $50 per crate ($10,000 ? 200) will make a positive contribution to operating income. Therefore, based on financial considerations, Stardom should accept the 200-crate special order at $55 per crate that will generate revenues of $11,000 ($55 ( 200) and relevant (incremental) costs of $10,000. The reasoning based on a comparison of $55 per crate price with the $65 per crate absorption cost ignores monthly cost-volume-profit relationships. The $65 per crate absorption cost includes a $30 per crate cost component that is irrelevant to the special order. The relevant range for the fixed manufacturing costs is from 500 to 2,000 crates per month; the special order will increase production from 1,000 to 1,200 crates per month. Furthermore, the special order requires no incremental marketing costs. 3. If the new customer is likely to remain in business, Burst should consider whether a strictly short-run focus is appropriate. For example, what is the likelihood of demand from other customers increasing over time? If Burst accepts the 200-crate special offer for more than one month, it may preclude accepting other customers at prices exceeding $55 per crate. Moreover, the existing customers may learn about Burst’s willingness to set a price based on variable cost plus a small contribution margin. The longer the time frame over which Burst keeps selling 200 crates of canned peaches at $55 a crate, the more likely it is that existing customers will approach Burst for their own special price reductions. If the new customer wants the contract to extend over a longer time period, Burst should negotiate a higher price. 12-27(25–30 min. )Considerations other than cost in pricing decisions. 1. |Guest nights on weeknights: | | |18 weeknights ? 100 rooms ? 0% = 1,620 | | |Guest nights on weekend nights: | | |12 weekend nights ? 100 rooms ? 20% = 240 | | |Total guest nights in April = 1,620 + 240 = 1,860 | | |Breakfasts served: | | |1,620 weeknight guest nights ? 1. 0 = 1,620 | | | 240 weekend guest nights ? 2. = 600 | | |Total breakfasts served in April = 1,620 + 600 = 2,220 | | |Total costs for April: | | |Depreciation |$ 20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (1,860 ? $25) |46,500 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (2,220 ? 5) | 11,100 | |Total costs for April |$129,600 | |Cost per guest night ($129,600 ? 1,860) |$69. 68 | |Revenue for April ($68 ? 1,860) |$126,480 | |Total costs for April | 129,600 | |Operating income/(loss) |$ (3,120) | 2. |New weeknight guest nights | | |18 weeknights ? 100 rooms ? 5% = 1,530 | | |New weekend guest nights | | |12 weeknights ? 100 rooms ? 50% = 600 | | |Total guest nights in April = 1,530 + 600 = 2,130 | | |Breakfasts served: | | |1,530 weeknight guest nights ? 1. 0 = 1,530 | | | 600 weekend guest nights ? 2. = 1,500 | | |Total breakfasts served in April = 1,530 + 1,500 = 3,030 | | |Total costs for April: | | |Depreciation |$20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (2,130 ? $25) |53 ,250 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (3,030 ? $5) | 15,150 | |Total costs |$140,400 | |Revenue [(1,530 ? $80) + (600 ? 50)] |$152,400 | |Total costs for April | 140,400 | |Operating income |$ 12,000 | Yes, this pricing arrangement would increase operating income by $15,120 from an operating loss of $3,120 to an operating income of $12,000 ($12,000 + $3,120 = $15,120). 3. The weeknight guests are business travelers who have to stay at the hotel on weeknights to conduct business for their organizations. They are probably not paying personally for their hotel stays, and they are more interested in the hotel’s location in the business park than the price of the stay, as long as it is reasonable. The demand of business travelers is inelastic. In contrast, the weekend guests are families who are staying at the hotel for pleasure and are paying for the hotel from their personal incomes. They are willing to consider other hotel options or even not travel at all if the price is high and unaffordable. The demand of pleasure travelers is elastic. Because of the differences in preferences of the weeknight and weekend guests, Executive Suites can price discriminate between these guests by charging $30 more on weeknights than on weekends and still have weeknight travelers stay at the hotel. 4. Executive Suites would need to charge a minimum of $35 per night for the last-minute rooms, an amount equal to the variable cost per room. Variable cost per room night = $25 per room night + $5 ? breakfasts = $35. Any price above $35 would increase Executive Suites operating income. 12-28 (25 min. ) Cost-plus, target pricing, working backward. 1. In the following table, work backwards from operating income to calculate the selling price |Sel ling price |$ 10. 14 (plug) | |Less: Variable cost per unit | 3. 75 | |Unit contribution margin |$ 6. 39 | |Number of units produced and sold | ? 00,000 units | |Contribution margin |$3,195,000 | |Less: Fixed costs | 3,000,000 | |Operating income |$ 195,000 | a)Total sales revenue = $10. 14 [pic] 500,000 units = $5,070,000 b)Selling price = $10. 14 (from above) Alternatively, |Operating income |$ 195,000 | |Add fixed costs | 3,000,000 | |Contribution margin |3,195,000 | |Add variable costs ($3. 75 ? 500,000 units) | 1,875,000 | |Sales revenue |$5,070,000 | [pic] )Rate of return on investment = [pic] d)Markup % on full cost Total cost = ($3. 75 [pic] 500,000 units) + $3,000,000 = $4,875,000 Unit cost = [pic] Markup % = [pic] Or [pic] |2. |New fixed costs |=$3,000,000 – $200,000 = $2,800,000 | | |New variable costs |= $3. 75 – $0. 60 = $3. 15 | | |New total costs |= ($3. 15 ? 500,000 units) + $2,800,000 = $4,375,000 | | |New total sales (5% markup) |= $4,375,000 [pi c] 1. 4 = $4,550,000 | | |New selling price |= $4,550,000 ? 500,000 units = $9. 10 | | |Alternatively, | | | |New unit cost |= $4,375,000 ? 500,000 units = $8. 75 | | |New selling price |= $8. 75 [pic] 1. 04 = $9. 10 | |3. |New units sold = 500,000 units ? 90% = $450,000 units | Budgeted Operating Income | |for the Year Ending December 31, 20xx | |Revenues ($9. 10 [pic] 450,000 units) |$4,095,000 | |Variable costs ($3. 15 [pic] 450,000 units) | 1,417,500 | |Contribution margin |2,677,500 | |Fixed costs | 2,800,000 | |Operating income (loss) |$ (122,500) | 12-29(40–45 min. ) Target prices, target costs, value engineering, cost incurrence, locked-in cost, activity-based costing. 1. |Old CE100 | |New CE100 | | | |Cost Change | | |Direct materials costs |$182,000 |$2. 20 [pic] 7,000 = $15,400 less |$166,600 | |Direct manufacturing labor costs |28,000 |$0. 50 [pic] 7,000 = $3,500 less |24,500 | |Machining costs |31,500 |Unchanged because capacity same |31,500 | |Testing costs |3 5,000 |(20% [pic] 2. 5 [pic] 7,000) ? 2 = $7,000 |28,000 | |Rework costs |14,000 |(See Note 1) |5,600 | |Ordering costs |3,360 |(See Note 2) |2,100 | |Engineering costs |21,140 |Unchanged because capacity same |21,140 | |Total manufacturing costs |$315,000 | |$279,440 | Note 1: 10% of old CE100s are reworked. That is, 700 (10% of 7,000) CE100s made are reworked. Rework costs = $20 per unit reworked ( 700 = $14,000. If rework falls to 4% of New CE100s manufactured, 280 (4% of 7,000) New CE100s manufactured will require rework. Rework costs = $20 per unit ( 280 = $5,600. Note 2 : Ordering costs for New CE100 = 2 orders/month ( 50 components ( $21/order = $2,100 Unit manufacturing costs of New CE100 = $279,440 ? 7,000 = $39. 92 2. Total manufacturing cost reductions based on new design= $315,000 – $279,440 = $35,560 Reduction in unit manufacturing costs based on new design= $35,560 ? 7,000 = $5. 08 per unit. The reduction in unit manufacturing costs based on the new design can also be calculated as Unit cost of old design, $45 ($315,000 ? 7,000 units) – Unit cost of new design, $39. 92 = $5. 08 Therefore, the target cost reduction of $6 per unit is not achieved by the redesign. 3. Changes in design have a considerably larger impact on costs per unit relative to improvements in manufacturing efficiency ($5. 08 versus $1. 50). One explanation is that many costs are locked in once the design of the radio-cassette is completed. Improvements in manufacturing efficiency cannot reduce many of these costs. Design choices can influence many direct and overhead cost categories, for example, by reducing direct materials requirements, by reducing defects requiring rework, and by designing in fewer components that translate into fewer orders placed and lower ordering costs. 12-30(25 min. )Cost-plus, target return on investment pricing. 1. Target operating income = Return on capital in dollars = $13,000,000[pic]10% = $1,300,000 2. |Revenues* |$6,000,000 | |Variable costs [($3. 50 + $1. 0)[pic]500,000 cases | 2,500,000 | |Contribution margin |3,500,000 | |Fixed costs ($1,000,000 + $700,000 + $500,000) | 2,200,000 | |Operating income (from requirement 1) |$1,300,000 | * solve backwards for revenues Selling price = [pic]$12 per case. Markup % on full cost Full cost = $2,500,000 + $2,200,000 = $4,700,000 Unit cost = $4,70 0,000 ? 500,000 cases = $9. 40 per case Markup % on full cost = [pic]27. 66% 3. Budgeted Operating Income | |For the year ending December 31, 20xx | |Revenues ($14 [pic] 475,000 cases*) |$6,650,000 | |Variable costs ($5 [pic] 475,000 cases) | 2,375,000 | |Contribution margin |4,275,000 | |Fixed costs | 2,200,000 | |Operating income |$2,075,000 | *New units = 500,000 cases[pic]95% = 475,000 cases Return on investment = [pic]15. 96% Yes, increasing the selling price is a good idea because operating income increases without increasing invested capital, which results in a higher return on investment. The new return on investment exceeds the 10% target return on investment. 12-31(20 min. )Cost-plus, time and materials, ethics. 1. As shown in the table below, Garrison will tell Briggs that she will have to pay $460 to get the air conditioning system repaired and $440 to get it replaced. |COST |Labor |Materials |Total Cost | |Repair option (5 hrs. [pic] $30 per hr. $100) |$150 |$100 |$250 | |Replace option (2 hrs. [pic] $30 per hr. ; $200) | 60 | 200 | 260 | |   | | |   | |PRICE (100% markup on labor cost; 60% markup on materials) |Labor |Materials |Total Price | |Repair option ($150 [pic] 2; $100 [pic] 1. 6) |$300 |$160 |$460 | |Replace option ($60 [pic] 2; $200 [pic] 1. 6) | 120 | 320 | 440 | 2. If the repair and replace options are equally effective, Briggs will choose to get the air conditioning system replaced for $440 (rather than spend $460 on repairing it). 3. RC Mechanical will earn a greater contribution toward overhead in the repair option ($210 = $460 – $250) than in the replace option ($180 = $440 – $260). Therefore, Garrison will recommend the repair option to Briggs which is not the one she would prefer. Recognizing this conflict, Garrison may even present only the repair option to Ashley Briggs. Of course, he runs the risk of Briggs walking away and thinking of other options (at which point, he could present the replace option as a compromise). The problem is hat Garrison has superior information about the repairs needed but his incentives may cause him to not reveal his information and instead use it to his advantage. It is only the seller’s desire to build a reputation, to have a long-term relationship with the customer, and to have the c ustomer recommend the seller to other potential buyers of the service that encourages an honest discussion of the options. The ethical course of action would be to honestly present both options to Briggs and have her choose. To have their employees act ethically, organizations do not reward employees on the basis of the profits earned on various jobs. They also develop codes of conduct and core values and beliefs that specify appropriate and inappropriate behaviors. 12-32(25 min. )Cost-plus and market-based pricing. 1. California Temps’ full cost per hour of supplying contract labor is Variable costs$13 Fixed costs ($168,000 ? 84,000 hours) 2 Full cost per hour$15 Price per hour at full cost plus 20% = $15 ( 1. 20 = $18 per hour. 2. Contribution margins for different prices and demand realizations are as follows: | | |Contribution Margin per | | | | |Variable Cost per Hour |Hour |Demand in Hours |Total Contribution | |Price per Hour |(2) |(3) = (1) – (2) |(4) |(5) = (3) ? 4) | |(1) | | | | | |$16 |$13 |$3 |124,000 |$372,000 | |17 |13 |4 |104,000 |416,000 | |18 |13 |5 |84,000 |420,000 | |19 |13 |6 |74,000 |444,000 | |20 |13 |7 |61,000 |427,000 | Fixed costs will remain the same regardless of the demand realizations. Fixed costs are, therefore, irrelevant since they do not differ among the alternatives. The table above indicates that California Temps can maximize contribution margin ($444,000) and operating income by charging a price of $19 per hour. 3. The cost-plus approach to pricing in requirement 1 does not explicitly consider the effect of prices on demand. The approach in requirement 2 models the interaction between price and demand and determines the optimal level of profitability using concepts of relevant costs. The two different approaches lead to two different prices in requirements 1 and 2. As the chapter describes, pricing decisions should consider both demand or market considerations and supply or cost factors. The approach in requirement 2 is the more balanced approach. In most cases, of course, managers use the cost-plus method of requirement 1 as only a starting point. They then modify the cost-plus price on the basis of market considerations—anticipated customer reaction to alternative price levels and the prices charged by competitors for similar products. 12-33Cost-plus and market-based pricing. 1. Single rate = [pic] $11. 91 per test-hour (TH) Hourly billing rate for HTT and ACT = $11. 91[pic]1. 45 = $17. 27 2. Labor and supervision = [pic]= $4. 64 per test-hour Setup and facility costs = [pic]= $503. 275 per setup-hour Utilities = [pic]= $36. 80 per machine-hour (MH) 3. |HTT |ACT |Total | |Labor and supervision |$295,104 |$196,736 |$ 491,840 | |($4. 64? 63, 600; 42,400 test-hours)1 | | | | |Setup and facility cost |100,655 |301,965 |402,620 | |($503. 275? 200; 600 setup-hours)2 | | | | |Utilities | 184,000 | | | |($36. 80? ,000; 5,000 machine-hours)3 | |184,000 |368,000 | |To tal cost |$579,759 |$682,701 |$1,262,460 | |Number of testing hours (TH) |? 63,600 TH |? 42,400 TH | | |Cost per testing hour |$9. 12 per TH |$ 16. 10 per TH | | |Mark-up | ? 1. 45 | ? 1. 5 | | |Billing rate per testing hour |$ 13. 22 per TH |$ 23. 35 per TH | | | | | | | 1106,000 test-hours [pic] 60% = 63,600 test-hours; 106,000 test-hours[pic]40% = 42,400 test-hours 2800 setup-hours ? 25% = 200 setup-hours; 800 setup-hours ? 75% = 600 setup-hours 310,000 machine-hours ? 50% = 5,000 machine-hours; 10,000 machine-hours ? 50% = 5,000 machine-hours The billing rates based on the activity-based cost structure make more sense. These billing rates reflect the ways the testing procedures consume the firm’s resources. 4. To stay competitive, Best Test needs to be more efficient in arctic testing. Roughly 44% of arctic testing’s total cost [pic] occurs in setups and facility costs. Perhaps the setup activity can be redesigned to achieve cost savings. Best Test should also look for savings in the labor and supervision cost per test-hour and the total number of test-hours used in arctic testing, as well as the utility cost per machine-hour and the total number of machine hours used in arctic testing. This may require redesigning the test, redesigning processes, and achieving efficiency and productivity improvements. 12-34(25–30 min. )Life-cycle costing. 1. Total Project Life-Cycle Costs | |Variable costs: | | | Metal extraction and processing ($100 per ton ? 50,000 tons) |$5,000,000 | |Fixed costs: | | | Metal extraction and processing ($4,000 ? 24 months) |96,000 | | Rent on temporary buil dings ($2,000 ? 7 months) |54,000 | | Administration ($5,000 ? 27 months) |135,000 | | Clean-up ($30,000 ? 3 months) |90,000 | | Land restoration |475,000 | | Selling land | 150,000 | |Total life-cycle cost |$6,000,000 | 2. Projected Life Cycle Income Statement | |Revenue ($150 per ton [pic] 50,000 tons) |$7,500,000 | |Sale of land (plug after inputting other numbers) |500,000 | |Total life-cycle cost | (6,000,000) | |Life-cycle operating income ($40 per ton ? 50,000 tons) |$2,000,000 | Mark-up percentage on project life-cycle cost = [pic] [pic] = 33? % 3. |Revenue ($140 per ton [pic] 50,000 tons) |$7,000,000 | |Sale of land | 400,000 | |Total revenue |$7,400,000 | |Total life-cycle cost at mark-up of 33? % |$5,550,000 | |($7,400,000 ? 1. 33333) | | |New Life would need to reduce total life-cycle costs by |$ 450,000 | |($6,000,000 – $5,550,000) | | |Check | | |Revenue |$7,000,000 | |Sale of land |400,000 | |Total life-cycle cost |(5,550,000) | |Life-cycle operating income |$1,850,000 | |Mark-up percentage = [pic]= 33? | | 12-35  (30 min. ) Airline pricing, considerations other than cost in pricing. 1. If the fare is $500, a. Air Eagle would expect to have 200 business and 100 pleasure travelers. b. Variable costs per passenger would be $65. c. Contribution margin per passenger = $500 – $65 = $435. If the fare is $2,100, a. Air Eagle would expect to have 180 business and 20 pleasure travelers. b. Variable costs per passenger would be $175. c. Contribution margin per passenger = $2,100 – $175 = $1,925. Contribution margin from business travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 200 passengers = $ 87,000 At a price of $2,100: $1,925 ? 180 passengers= $346,500 Air Eagle would maximize contribution margin and operating income by charging business travelers a fare of $2,100. Contribution margin from pleasure travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 100 passengers= $43,500 At a price of $2,100: $1,925 ? 20 passengers= $38,500 Air Eagle would maximize contribution margin and operating income by charging pleasure travelers a fare of $500. Air Eagle would maximize contribution margin and operating income by a price differentiation strategy, where business travelers are charged $2,100 and pleasure travelers $500. In deciding between the alternative prices, all other costs such as fuel costs, allocated annual lease costs, allocated ground services costs, and allocated flight crew salaries are irrelevant. Why? Because these costs will not change whatever price Air Eagle chooses t How to cite Variable Cost and Contribution Margin, Essay examples

Zero Hour Contracts between Employer and Employee Unethical Solution

Question: Are zero hour contracts unethical? Answer: Zero Hours Contract is an agreement between both employer and employee. In this agreement, an employer does not give a benchmark of some hours to the employee neither the employee promises the employer that he will be working for some fixed amount of time. Though the employee signs a contract for his availability at work when required, but he is not entitled for some specific amount of time. This type of contract is mostly seen in the sectors of hoteling, catering, teaching etc. These types of contracts are very important for people who entitle themselves for part time jobs or the people who want to prove their expertise in different fields in order to explore different scopes and learn about various sectors (Ashworth-Hayes, 2015). Moreover, these contracts will give the employees entitled into it almost all the rights that a normal employee gets and also a no time boundary enhances the creativity of an individual. The zero hour contract also refers to the contract in which the emplo yees are considered a part of the organization, but the employer is not forced to give the minimum amount of work to the employer. In this contract, the employer has the authority to force on works on the employee and also can force him to work on shifts if required. If the positive side of zero hour contracts is considered, then this contract can work wonders for the common public. Because this contract gives flexibility for the individual to decide which way he wants to spend time. Exemplifying this point, if a person is working in a university and he does not like the work, then he can move to other sectors in order to explore his interests. But if he likes the work, he can take on more classes and continue the work. Not only employees, but also employees can squeeze advantages from this like in a hotel business, the employer can use the employees with zero contracts in the rush days and thus can make the unpredictability as one of the biggest advantages of the business which is usually considered a disadvantage. Another advantage for the employers is that they can retain employees who have other dreams to the present job. Moreover, if the employers want to retain some employers who cannot commit long hours by making them come under zero contr acts (Silvera, 2014). In another way, the employer who has hired the employees under zero contract, if gets satisfied with their work, then can turn them into permanent member. And also if the employees who are in the zero contract, like the jobs they are doing, they can put in their best in the job and thus can get promoted and later turn into a permanent member of the company. And if observed in the opposite way, if the employer does not like the staffs hired, then the employees can be asked to quit, and in this way, disguised unemployment will be removed from the society (Capify , 2015). Moreover, this zero contract is also a better way to get cheap labor force for the organization that sees fluctuation in labor force demand. But as a coin has two sides. Similarly, this contract has many advantages in favor of it, but it holds many disadvantages in favor of it too that makes it considered as unethical. Apart from the job insecurity of the employees, the employees also face the issue of financial instability because at one point of time they are loaded with a lot of work and they get a large amount of money and when they are out of the work, they are heavy financial crisis. This financial crisis strikes very harshly on the families that have responsibilities to carry out, and moreover, if they have kids in their family, then their future gets disturbed in a large manner. And this would be accepted if in the family one has steady income, because in this type of temporary job, a family cannot depend on the income as it is not permanent. But apart from these issues, exploitation is also mostly observed because of this (Inman, 2015). This can be exemplified by, when a poor person goes out for jobs and gets him self hung up in the sector where he is taken for the organization on a temporary basis, in order to make himself an asset, he tries to give his best in spite of less money, but in the later part of time after the employer comes to know about the weakness of the person, he tries to exploit the person for his own advantages and thus tries to get maximum one could get from the individual with minimum salary. And these types of exploitation force a large number of people below the poverty line. Another issue in this contract is the exclusivity clause. As per this exclusivity clause, the persons who are working under one company as per the zero hour contract are not allowed to work for any other company. This creates a problem for the employees who are in one company with meager salary ad cannot move to another company with a large amount of salary being offered (YATES, 2015). Though, this is not officially and judiciary approved by the governments, but the employers use this as a tool both in a positive way i.e. in order to safeguard its secrets and also in a negative way i.e. in order to harass the employees who are under the employer. This leads to employee harassment and showcase negativism of the zero contract which has been started with a positive note. In the world, as per the documented contracts, there are around one or two million employees, approximately who is working, staying under zero hour contracts or any other contracts who have same attributes or parameters like the zero hour contract. And most of the labor force was comprised of two categories of people. One category involved the poor people who want jobs in order to fulfill the basic amenities of life and make their life better in terms of livelihood. And, this workforce constitutes of around eighty five percent of the total work force present in this world and the other fifteen percent of the workforce in the second category. And this workforce consists of the young people who are working in order to get money as taking that as a part time job while studying in other universities (ACAS Team, 2015). The people who are in search of their dreams or who are pursuing their dreams and need a backup also come in this category. The poor people who become a part of this are hi ghly exploited because of their need of a job. They are made to work for a large number of hours with less amount of pay which is highly unethical. Moreover, some youngsters who opt for this type of job are exploited in many other ways in exchange of a great future. Sexual assault, mental exploitation etc. are the various ways of torture that takes place in disguise. Though zero hour contracts hold chances of being used in a way that can help the society or in a way that can prove itself as a boon, but it holds various chances of being used in an unethical manner. Not only mental harassment, but also physical harassment is also possible through this contract. Moreover, it also possesses the capability to force the families to move below the poverty line and also can put the future of children or young generation at stake if it is used in a negative way. Thus, as per the arguments that has been put forth above, zero hour contracts, though are not unethical but it can be used in a very unethical manner if intended. Bibliography ACAS Team, 2015. Zero hours contracts. [Online] Available at: https://www.acas.org.uk/index.aspx?articleid=4468 Ashworth-Hayes, S., 2015. The facts about zero hour contracts. Zero hour contracts, 24 April. Capify , 2015. The Advantages and Disadvantages of Zero Hour Contracts. Zero Hour Contracts, 03 June. Inman, P., 2015. Number of workers on zero-hours contracts up by 19%. zero-hours contracts, 02 September. Silvera, I., 2014. Zero-Hours Contracts: The Pros and Cons of the Controversial Work Agreements. Zero-Hours Contracts, 30 April. UK Government, 2015. Contract types and employer responsibilities. [Online] Available at: https://www.gov.uk/contract-types-and-employer-responsibilities/zero-hour-contracts YATES, A., 2015. If zero-hours contracts are so bad, why are workers so happy?. zero-hours contracts, 06 December.

Exclusionary Rule Evaluation Essay Example

Exclusionary Rule Evaluation Essay Exclusionary Rule Evaluation According to Dictionary. com (2013), the definition of the exclusionary rule is a rule that forbids the introduction of illegally obtained evidence in a criminal trial. This evaluation will cover information regarding the rationale and purpose, the costs, benefits and alternative remedies of the exclusionary rule. Rationale and Purpose of Exclusionary Rule The exclusionary rule, a court-made rule is designed to exclude evidence obtained in violation of a criminal defendant’s 4th amendment rights (Farlex, Inc. , 2013). Before this rule was formed, any evidence brought to court for trial was admissible whether it was illegally confiscated or not; it was not an issue as to how evidence was obtained (Farlex, Inc. , 2013). The purpose of the exclusionary rule is to deter future unlawful police conduct and thereby effectuate the guarantee of the 4th amendment against unreasonable searches and seizures† (Phillips, 2008). Exception to the Exclusionary Rule According the CJi interactive activity video (2012), the most classic exception to the exclusionary rule is the â€Å"good faith exception†. This means that â€Å"if a police officer believes he or she has complied in good faith with a person’s constitutional rights, the evidence can be admissible in a trial† (University of Phoenix, 2012). If the police later discover that the judge issued a search warrant that had a clerical error or some other type of error, the evidence taken from the search and seizure still remains admissible because the officer acted in good faith when the search was conducted. The woman in the video also explains that a warrant is not invalid simply based on human error (University of Phoenix, 2012). We will write a custom essay sample on Exclusionary Rule Evaluation specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Exclusionary Rule Evaluation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Exclusionary Rule Evaluation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In the case of United States vs. Leon (1984), the good faith belief played a role in this matter. Once a judge discovered that the affidavit for the search warrant was insufficient, the Supreme Court Justices concluded â€Å"that evidence seized on the basis of a mistakenly issued search warrant could be introduced at trial† (Oyez Project, 2013). Costs and Benefits of the Exclusionary Rule The cost of the exclusionary rule is that when police officers violate a citizen’s 4th Amendment rights they subvert the criminal justice system and allow a potentially guilty suspect to walk away Scott free. Although they violated their rights it does not change the fact that the officers found incriminating evidence. Because of the exclusionary rule and a technicality, the suspect will not have to answer to the charges brought against them. This is a negative cost of the exclusionary rule because the negative side has great consequences by having to willfully allow criminal activity to have no punishment. On the other hand, the benefits of the exclusionary rule pertain more to innocent citizens. Having privacy in ones home is the highest level of privacy one can hold and if officers are allowed to use trickery and not required to follow the processes such as obtaining a search warrant; all citizens guilty and innocent alike will have no privacy rights and will be subject to fishing expeditions on the part of law enforcement. So in balancing the cost and benefits, if some guilty suspects are allowed to go free to prevent the invasion of privacy of innocent citizens which likely outnumber the guilty ones, it is a benefit to have the exclusionary rule in place (Zalman, 2011). Alternative Remedies and My Position In applying the case of Mapp v. Ohio (1961), although the officers clearly violated her rights and entered her home without a required search warrant, they prevented current and future criminal activity. However, the violation must be weighed against the possible privacy rights lost by all citizens in order to prevent criminal activity. Because the exclusionary rule acts as a deterrent to police officers, although the constitution is attempting to prevent unlawful police activity guilty suspects benefit from this rule. Thus, an alternative to the exclusionary rule could be simply disciplinary action to the violating police officer. That way the evidence is still admitted but the officer could stand to lose his/her job. Hopefully this will still protect the rights of the innocent and the very important privacy rights because law enforcement will not want to lose their job because they have taken on the attitude that the ends meet the means, meaning that even if they violate a law, they have prevented criminal activity. Conclusion The exclusionary rule was created to protect the rights of citizens. Grounded in the 4th amendments, the exclusionary rules is written so that law enforcement officers/government officials are not allowed to illegally conduct search and seizures without a court- issued search warrant. By applying the exclusionary rules the court system is also protected from any accusations of misconduct; if evidence is brought before the court without a search warrant, good faith must be shown before any evidence is admissible in court. ? References Phillips, R. (2008). Law Enforcement Legal Update. Retrieved from http://www. legalupdateonline. com The Free Dictionary by Farlex. (2013). Exclusionary Rule Definition. Retrieved from http://www. legal. -dictionary. thefree dictionary. com United States vs. Leon. (2013). The Oyez Project at IIT. Retrieved from http://www. oyez. org/cases/1980-1989/2013/1983/82/771 University of Phoenix. (2012). Criminal Justice Video Library. Retrieved from http://www. ecampus. phoenix. edu Zalman, M. (2011). Criminal procedure: Constitution and society (6th ed. ). Upper Saddle River, NJ: Pearson/Prentice Hall.

Blacktown essays

Blacktown essays The population of Blacktown was reported as 232, 219 people as of the last census retrieved in 1996. Of these people, reportedly 114,043 were males and 117,176 were males (BBC, 2000). The population density is 941 persons per square kilometer, with the area of Blacktown being 246.9 square kilometers (BBC, 2000). The city has been described as "young and thriving, representing more than 30 different cultures" (BBC, 2000). Currently a majority of the population is under the age of 45, with 70% of the population falling into this demographic. Based on the current population, the city is expected to grow to as many as 294,000 people by The following additional information was retrieved from statistics presented by the Blacktown City Council, Blacktown Community Website and There are currently 39 suburbs within Blacktown with the following designated as newer more affluent suburbs: Acacia Gardens, Glenwood and Woodcroft. Some of the older more established suburbs include Kings Langley, King Park and Minchinbury. Certain suburbs of the town have a larger "aged population" and higher proportion of people living in lone person households, including the suburb of Blacktown, Lalor Park, Of those communities exhibiting a socio-demographic disadvantage, meaning that a majority of residents are living in less affluent conditions and have blue collar jobs, with a majority classified as low income, include the following: Bidwill, Blackett, Emerton, Lethbridge Park, Shalvey, Each of these suburbs is compared with the Sydney statistical division for purposes of analyzing the Blackton LGA. An overall summation of the LGA is as follows: the newer suburbs as described above are more likely to be "affluent" and to have younger families living in them; a large majority of people living in communities that are non-natives have tended to "gravitate toward certain suburbs" and many of the suburbs are...

Empowerment of the theatre Dissertation Example | Topics and Well Written Essays - 3750 words

Empowerment of the theatre - Dissertation Example They are not only fulfilling, but play a leading role in enhancing the cultural wellbeing of a given population. When explored optimally, it is rewarding and satisfying both at an individual and community level. As the global environment becomes technologically advanced, this field of specification is increasingly exploring technological advancements to its advantage. Currently, technology is at the centre stage of the field of theatre. Just like other fields of social, cultural and economic importance, the field of theatre arts require empowerment and support in order to thrive. Empowerment in this regard involves financial, infrastructural and moral support. Undoubtedly, there are unique talents within the population that can be explored for economic gain. However, to attain optimal outputs from this, it is imperative for the affected persons to be encouraged and empowered accordingly. At this point, it is worth appreciating that in order for talent to be recognized as such, it nee ds to be nurtured and developed to maturity. This cannot be realized without the help from different relative institutions and individual personalities with an interest in this field. Thus although theatre arts largely lead to personal fulfilment, affected individuals and theatre institutions need to be supported in different ways in order for both themselves and the community to benefit from their talents. The theatre needs to be empowered because it equally empowers populations in different ways. Through this, local communities are able to present their views to relevant stakeholders. It is used as a ‘societal mirror’ and in most cases, considered to be reflective of the needs of the local populations. Through this, locals are able to articulate their views accordingly. The fact that they can make an impact on societal decision making cannot be disputed. Thus since theatre is an important community empowerment tool, it needs to be empowered too. Background to the Stud y Theatre is an artistic field that has gained great importance in the social scene in the recent past. It assumes different forms including drama, video productions and music amongst others. In his study, Rohd (1998, p. 63) indicates that theatre is a field of specification that has its roots in the cultural conceptions of global populations. Thus in most instances, relative presentations are reflective of the culture of the respective populations. Increasingly, this field has been explored for economic gains. It lies in the entertainment docket and relative pieces of art are always customized to meet the needs, interests and requirements of the clients. In response to the growing needs of the population, the academic sphere has also contributed to the improvement of this field. In this respect, theatre arts are taught in learning institutions from a very elemental level. This is in a bit to enhance the ability of the students and sharpen their talents. In the long run, they produc e products of highest quality and which are very competitive in the market environment. To a great extent, this enables them to not only survive but to also thrive in the entertainment industry. At this point in time, exemplary performance in any field of specification requires an individual to be endowed with essential skills and knowledge. In addition to this, Thompson (2003, p. 52) argues that individuals need to have

The distinction between income and capital is notoriously difficult.' Essay

The distinction between income and capital is notoriously difficult.' Discuss. Is it possible to remove the need for distingu - Essay Example 1The significant difference in the taxation of the two is that income is a direct tax derived from the dividends, business interests, and pensions while capital gains tax is only levied on the profits made from the assets. The capital gains tax is applied when one gains profit in comparison to the income tax that is applied on every income obtained. Income tax is applied in a progressive approach where the rich pay more and the poor get a moderate tax on the income they obtain. In this type of approach the more one gets in income the more they pay in taxes. Since it is a key government revenue producer, income tax is one of the reliable taxes the governments use to gain money to run the governments. It becomes difficult to gain the definition of the two since they are closely tied. Consider an individual earning a salary of ?30000 pounds and decides to save after taxation making the savings capital for a rainy day. Since the capital will gain profits, the profits become taxable via t he gain they accrued. On the other hand, the individual may choose to save through investment of the income after tax. Consequently, the gain in the investment is income and this becomes taxable. Therefore, one can be double- taxed if they are not keen on the type of investment they make. This proves that the line defining the two is very thin to make a perfect distinction of the two paradigms. In another case of the law shipping and the Odeon theatres, the case proves to be a hard distinction of the revenue and capital tax description. The Law Shipping case was apprehensive through a corporation, which acquired a ship in unfortunate state of repair for ?97,000. The firm then uses the ship in its existing circumstances of renovates for an expedition, and then makes the repairs valued at ?51,558. The corporation then claims costs of the maintenance as an income expense. The claim is dismissed in court and the decision upheld. The Court signified that maintenance would frequently be r eturns outgoing, even if the care for the vessel was delayed for an extensive time. Preservation may be effected at a time where the firm feels it viable and feasible for the business but, in either case, they strictly comprise a persistently frequent occurrence of that nonstop service of the vessel that makes maintenance essential. They are for this reason an acceptable deduction in working out income, and, as is disclosed in the litigation. In relation to the Odeon Cinema, the theatre was obtained with similar maintenance deficits but that did not stop the acquiring of the facility but the difference in the two cases the theatre could be used without repairs for a while unlike the expedition of the law shipping conducts. However, the maintenance costs did not alter the cost accrued from buying the vessel. Therefore, the evidence points out the repairs as an income account. Corporation taxes are both taxed together but in fact, underlying that, they are each calculated separately u nder rules  of income and capital makes them different from the common taxation bracket. This is due to the aspect presented by the corporation where it cannot be taxed as mere legal fiction. The corporation is taxed under different rule due to its nature of accruing benefits. More importantly is the harmonization of the corporate tax for the avoidance of the double taxation a shareholder receives since they are taxed through the company and the dividends are subjected to

Explain how firms try to extract consumer surplus using two-part Essay

Explain how firms try to extract consumer surplus using two-part tariffs - Essay Example Consumer Surplus and two part tariffs Monopolist firms are always associated to price discrimination and two-part pricing. Monopoly market structure is a form of market structure in which there is only one consumer and several producers. The monopolists are able to effect two part tariffs because they have the market power and because the consumers have inelastic demand curve. Market power, on the other hand, refers to the firm’s ability to raise the price of a commodity in the market over the marginal cost of producing the good in order to increase profit. The monopolists who act as price makers in the market without losing their customers or decreasing their sales majorly enjoys market power. The goods produced in these markets are very essential to people and that is why they still purchase the goods when their prices increase (Perloff, 2012). Market power is majorly brought about by barriers to entry to the new firms by monopolists. Elasticity is an important factor when o ne wants to determine market power and this depends on the shape of the demand curve where the price is raised above the marginal cost curve by the firm. It is given by the equation below: Price/Marginal cost= price elasticity of demand/ (1 + price elasticity of demand) Elasticity is affected greatly by availability of substitutes in that the more substitutes a good has, the more elastic the commodity is likely to be. Lastly, time affects elasticity as it takes time for consumers to react to the changes in price of goods. It has been observed that the demand for goods may be inelastic in the short run but elastic in the end due to price increase (Goolsbee & Syverson, 2013). Two critical conditions should be satisfied for the two-part tariff to hold. The first condition is that the supplier must have market power and the other is that the producer should be able to control access to the market. According to Pindyck & Rubinfeld (2009) in case where there is only one type of consumers who have the same demand curve then firms captures the concept of consumer prices through setting the price that is equal to marginal cost. Moreover, the fixed fee is set at point where it is equal to the consumer surplus of individual consumer price. Ordinarily, the consumer would charge price Pm and produce quantity Qm which accords the firm a profit shown by region B. However, due to two part pricing the firm will charge price Pc and a fixed charge of ABC making the firm to increase its profit to ABC. By charging price Pc the firm will extract all the surplus and realize increase in profits by AC. Figure 1: the figure shows how consumer surplus is obtained when demand is homogeneous; the diagram applies for each consumer In case there are two types of consumers and all the consumers within the same group possess the same demand curve then the only way to capture consumer surplus is through maximizing the profit function with respect to the price. The firms can attain the consumer surplus in two ways with two kinds of consumers. The first way to attain consumer surplus is through selling to high yield customers (Goolsbee & Syverson, 2013). High yield customers are charged a price, which is equal to marginal cost, and the fee is set equal to the price of the high yield custom

Works Of Andy Goldsworthy

Works Of Andy Goldsworthy It is immediately evident that Goldsworthys works, in general, strongly accentuate texture and shape. Goldsworthy describes the working process as a tactile expression, implying the involvement of a multi-sensory extension of the body, a recurring artistic intention, especially through cues signifying touch and vision. For me, looking, touching, material, place and form are all inseparable from the resulting work. It is difficult to say where one stops and another begins. This obsession with recurring forms in nature using different materials has a ritualistic edge, where the earthworks have lost the purpose and functionalism of the commercial product. This tactile gaze, used as the central way of identifying the object, is further evoked through the use of text. For example, in a photograph of a spherical ice ball positioned aside a bleak Autumn bridge, his texts connotes the image not only in terms of its visual impact but also the texture implied by its aural qualities: Stacked ice sound of cracking. The shape and texture of the river in the 1988-9 Leadgate and Lambton Earthworks symbolizes its sensual form in a way which still identifies it as relating to a river, but without the non-abstracted seamless visual art representation of a river. Goldsworthy describes this process: The snake has evolved through a need to move close to the ground, sometimes below and sometimes above, an expression of the space it occupies. Similarly, rather than use the language of signposts to designate a river (in its non-place), the use of more tactile cues reclaims the spectators newness of vision: in Auges words, the traveller (AG) is recapturing the landscape like it is the first journey of birththe primal experience of differentiation.While Auge asserts that non-places exist only through the words that evoke them, AGs words work to clarify the gaze rather than condense it to a unified vision. But what constitutes this gaze? When we refer to his earthworks, are we referring only to the symbolic object, or the whole space inside the photo frame? Like a travel writer, a heightened perception or rediscovery of the landscape is the central tenet of Goldsworthys working process: Some places I return to over and over again, going deeper- a relationship made in layers over a long time. There is a suggestion by AG that site or context affects and, to an extent, has a significant role in generating the features of his objects: When I work with a leaf, rock, stick, it is not just that material in itself, it is an opening into the processes of life within and around itThe energy and space around a material are as important as the energy and space within While the train, for Auge, is one of the greatest culprits behind the spectators fleeting vision of space, Goldsworthys immobilization and transposition of the train track and its practical function to a snaking in the Lambton earthwo rks?, is a way for AG to recapture the essence of the landscape, to shift its perceptual status from non-place to place: Staying in one place makes me more aware of change. However, part of this awareness is awareness that the land itself is fleeting and transforming according to environmental whim, and that the photograph merely represents a certain moment in a process. His emphasis on spontaneity and change according to environmental and climactic conditions, as well as his own sense of navigation, is significant because he is able to evoke the history of the object through capturing a synchronic moment in its processes. If we look at several of his works in which piles of material are neatly centred with a hollow hole, we sense their impermanence and a foreboding decay from seeing their present formal cohesion. A Cambridge earthwork with leaves is accompanied by this awareness in text, where a materialistic description of the object is transformed into a narrative of it: Torn Hole/horse chestnut leaves stitched with stalks around the rim/moving in the wind. Perhaps more than these smaller-scale earthworks, the earthworks in County Durham most forcefully use the concept of environmental process to allude to the movement of travel, not only through their obvious association with trains, but through the movement implied by the object, as ripples from a thrown stone. Freezing these processes is a way of reawakening the senses, by both seeing the object statically without moving too fast and by being aware of its continuing narrative, rather than being driven by the perpetual series of presents of those unrecognised non-places, exaggerated in Thomas Gurskys digital photos. According to Auge, the language of signposts etc. does not heighten the spectators perception of a place, but merely substitutes their relationship to it as a mere passing acknowledgement. Goldsworthys works seem to reclaim that historicity of the natural object that is lost in the immediacy of the commercial product, including the signs that describe and name features and punctuations in the land, trying to give it a sense of place. Challenging the prescriptions of discourse on our subjectivity, however, has always been a preoccupation in landscape art. Constables landscape paintings, for example, could represent a different challenge to the supermodern construction of landscape into a fleeting non-place, through his holistic, static, formalist and panoramic vision of the land. While Goldsworthy reconfigures the landscapes gaze beyond the static to an awareness of its morphology, materiality, unpredictability and precariousness, Constable and the landscape painters of the 18th century synchronized these natural irregularities, painting the clouds and sun simultaneously and consciously at different periods and freezing the movement of the Hay wain into a stance. In Goldsworthys work, therefore, landscape is no longer a site, implying static, but a process, implying diachronic, in which the object and its place are interdependent. Throughout the earthworks photographs and their accompanying text, two main interconnected subjectivities emerge, both of which seem threatened by the dislocation through the non-place: organic nature and Goldsworthy, who is simultaneously a conscious manipulator of natures autonomous processes as well as driven by the manipulations of nature itself. The larger scope of his County Durham Leadgate and Lambton Earthworks, encourages a more structural and slightly cartographic gaze. A disused railway track becomes the site for a snaking sand track photographed aerially alongside rows of monotonous houses. Their juxtaposition, their mutual encroachment on one another and the snaking imprints echo of movement, in one sense seem to re-establish the inter-dependency of urban structures and nature, and the similarities in the way we perceive them despite serving different functions. In this sense, it allows greater insight to its organic qualities by its association. In a technical sense, it could be argued that there is a tension between Goldsworthys organic creations and their technological control by the intrinsic features of the photograph. However, any hint of the artists exploitation, evoked in works such as Snowball in trees or in references to the name of the excavator driver in the Leadgate and Lambton Earthworks, is balanced out, in exchange, by their precarious existence in nature, where a rock could be precariously balanced on a boulder. This relationship between nature and its manipulations is significant because it represents a reappropriation of our relationship with those places, designated by the artists symbols rather than the symbols of industry with which individuals are supposed to interact only with texts, whose proponents are not individuals but moral entities or institutions. Goldsworthy navigates and finds his non-prescribed place, by being led by climactic and environmental factors rather than such moral entities. Auge defines non-place in detail against the anthropological concept of place, where the traveller occupies a non-communicative, solitary space with the language of ticket machines and train timetables. Accordingly, these public facilities and structures give the spectator an image of their individuality, or a distanced simulated familiarity, by discursively framing and displacing the gaze and the individual essence towards a simultaneous collective individuality, through the individualization of references. In contrast, by allowing the serendipitous influence of nature to produce a unique result on each object, each of the processes in the Earthworks produces individual objects, which, not over-prescribed by images and signs, evolve in partial autonomy.

Capital Punishment Today :: Argumentative Persuasive Essays

Capital Punishment Today "He who sheds the blood of man, by man shall his blood be shed, for in the image of God was man created."(Genesis 9:6) "Anyone who by violence causes a death must be put to death."(Exodus 21:12) "But should any person dare to kill another with deliberate planning, you will take that person even from my altar to be put to death."(Exodus 21:14) Capital Punishment can be described as a the punishment of death for a very bad or heinous crime like murder. Not all states have got capital punishment, otherwise known as the "Death Penalty." The states which do not have this type of punishment are Alaska, District of Columbia, Hawaii, Iowa, Maine, Massachusetts, Michigan, New York, North Dakota, Rhode Island, Vermont, West Virginia, and Wisconsin. The remaining states do have some form of capital punishment ranging from hanging, firing squad, electrocution, gas chamber, and lethal injection. If somebody killed someone they would not automatically get the death penalty, there are several circumstances that a judge, jury, and prosecutioner must look at to see how bad the crime was. In some states if you kidnap someone, and do heinous things to them, you could still be eligible for the death penalty. Each state which carries a death sentence has got their own requirements that a person must meet to decide whether they get life in prison, or the sentence of death. Below is each state which carries a death sentence and the requirements that a person must meet and be convicted of in order to receive the death sentence. In Alabama in order to receive the death penalty you must murder during a kidnapping, robbery, rape, sodomy, burglary, sexual assault, or arson. Also, someone would get the death penalty if they murdered a peace officer, correctional officer, public official, or murder under a life sentence. They're many more but they are kind of useless to my paper. In the state of Arizona, the only way you could receive the death penalty was if you committed first degree murder and had one of ten "aggravating" factors associated with the murder. In Arkansas you must kill someone with arson, kill a law enforcement officer on purpose, a teacher or school worker, kill a prison worker, a jail attendant, correctional worker, or someone who is in the military. Also if you are a hit man, otherwise known as contract murder. In California you must commit treason, which are acts to try to overthrow the government, homicide by a prisoner serving a life term, train wrecking, and lastly perjury causing

College Essay Essay

Do we send students to college to grow personally and intellectually or strictly to develop work related skills? In your opinion what should be the purpose of a college education and what do you hope to gain from your personal experience? College is a big step for anyone, especially teenagers, who is still growing up. Unlike in high school where the main focus is the curriculum, college also focuses on developing personality. College is not about papers and tests; it is about growing personally and intellectually while developing work related skills to help in life. A college education involves more than books and tests. It should be an experience a student should never forget. At Southwestern University, the school motto is â€Å"Be Southwestern. † To â€Å"Be Southwestern† students have to be determined and focused. To â€Å"Be Southwestern† students have to be involved. During my visit to Southwestern University, I noticed that for such a small school there are so many opportunities available to learn in variety of environments and participate in campus life. At Southwestern University the campus life consists of music, plays, Greek life, athletic events, religious interests, and preparation for the study abroad program. I have never been out of this country, and one thing I like about Southwestern is the study abroad program. Personally, I have always wanted to go to Italy. Not just because I am in love with Italian food but because it’s so different from America. I want to go to a college that allows me to see the world and experience new things. A college education should help you meet your desire to explore and interact with the world around you. Another thing I like about Southwestern University is how much help is available for students from professors. I want to go to a college that has small class sizes and cares about me as an individual. Every Southwestern University student I’ve talked to has said the professors will know who you are, will always be available for assistance, and will always help you succeed. At Southwestern University, a student is not just a number. The professors there are dedicated to a student’s personal success. Instead of going to a tutor, a student can schedule a simple meeting with the professor to discuss theclass. A little help can go a long way. As a student at Southwestern University, I hope to continue to strengthen my sense of pride and leadership. I have played the game of softball my entire life and hope to continue to play competitively in college. In my college softball experience, I hope to gain a greater inspiration to push myself harder than ever before both, academically and athletically. I hope one day when I look back on my college career I can say that Southwestern made me the student-athlete I always wanted to be. Through my college experiences, I will see the world in a new perspective, developing new intellectual light in a variety of subjects, and engaging in challenging curriculum and discussions. I want to find out who I am and what kind of person I will become, and I strongly believe Southwestern University will help me do that. A college education should additionally develop an individual’s appreciation for history. I go to a high school that is starting to make its history; however, I want to go to a university that has its history already established. As the oldest school in Texas, Southwestern University has many traditions. I want to be able to engage in these traditions and perhaps help make some new ones while I’m there. I don’t just want to be a part of history – I want to make history. A college experience should be one of the best times in a person’s life. The professors, the activities, and the history of the school should help one develop personally and intellectually as a student. I know that my time spent at Southwestern University will make me stronger, confident, and a more independent thinking individual who is ready to face not only challenge of working environment but also whatever life throws at me.

Audience, Anaylsis and Reception

Knowing the audience that you are presenting in front of is as important to knowing what you will be talking about. Most individuals are prepared with notes and other Items to help them stay on topic and well informed on the subject they are presenting on. Knowing the audience will let you know how detailed of a report you will have to write, if it is for the boss, they might except information on the topic, how the topic can be improve business, how Is this different from other organizations, the finances on how much it will take to get down.Yet If It Is for your fellow employees, they might Just want to know more Information on the topic and how It will Improve the business. Having an Idea of the audience that will be reading your report as an example like corporate executives or special guests that might be Glenn feedback on the report Is Important also. These Individuals might have specific knowledge on the topic and their research and analysis might be expected In the report and management might except feedback from them about the report.They might also except acknowledgment in the report on the Information you gotten from their research and/ or previous analysis. These potential understanding can help make a smoother report on the presenters part because they will know more of what to except after the report is read. And if these needs are not might more than likely management will look for a revised report with more specifics, management might want to let you go based on a bad report.If I had to write a report at my workplace I old know that my boss and her husband are difficult individuals to satisfy, I would have to make sure to provide as much details as possible on the subject, where I obtained the information, how credible are those resources and how will this improve their business with the finance numbers on how much will it take to get done. If the needs were not might with my report, management will except from me to improve upon what I already wrote; taking the feedback given to me or they will let me go based on a poor report on a topic that is in my Job description.

Essay about Meaning of Life

Essay about Meaning of Life Essay about Meaning of Life The meaning of life is a question that is thrown around from person to person asking them what they think. Some people have an idea of what the meaning of life is and other has no clue. Some believe that you just live life and others believe while living life you discover the meaning. During this essay I will be talking about what other people think about this question. When I had a conversation with my father about what the meaning of life is all about he had the same response to the question that basically everyone else had came up with. The one difference that he said while we were chatting was that life is full of choices and decisions. I thought long and hard for a while about what he said thinking that there was more behind it then just what he had stated. What I came up with was that maybe he was implying that what we do during our term of living is what sets up the next thing that happens in life. So each choice that we make is important in that it’s not the meaning of life that’s so important but the concept of what we do during life is the meaning. Some might disagree and imp still thinking about what my father has said to, but its just another point of view and I have no problem looking at it from a different angle. Another big topic when it comes to the question of the meaning of life is music. Music is a great way to hear what other people and especially artist think about the meaning of life thought their songs. Sometimes it’s hard to hear but if you listen closely there is always a message somewhere that says something about the meaning of life. For example in the song â€Å"I don’t wanna be† By the artist Gavin Degraw he speaks out about what he thinks about the meaning of life threw what other people are and what he doesn’t want to become. â€Å"I'm surrounded by liars everywhere I turn Imposters everywhere I turn surround me I'm surrounded by identity crisis everywhere I turn Am I the only one who's noticed? I can't be the only one who's learned I don't want to be anything other than what I've been trying to be lately All I have to do is think of me and I've peace of mind I'm tired of looking 'round rooms wondering what I got to do Or who I'm supposed to be I don't want to be anything other than me† (www.sing365.com) What these lyrics are basically saying is that he can see that everyone around him is acting like something that there not. Then he says that he doesn’t want to act like everyone else and not know who he is but he just wants to be he and live life the way he wants to. The next topic that is a good place to find out the meaning of life is the creative minds of artist and there art work. Art work is always a good place to find out the meaning of life because again the artist have a message in there work hidden and you have to find what there saying. The only difference from music is instead of saying the message they paint the message in a form of image weather it’s a paining or it’s a sculpture. There is many ways that you can discover meaning of life. In some ways its not what you find the meaning of life in its more about what you perceive of the meaning of life. When you look at something like