Theme Of Immigration In The Joy Luck Club - 862 Words

An important theme recognized throughout the entire novel of The Joy Luck Club by Amy Tan would be immigration. Immigration is basically the foundation of the story and a news article that I found, Trump proposal a good start on immigration by Alice Stewart on CNN, published on August 5th, 2017. The article explains President Trump, along with Senator Tom Cotton and David Perdue, have planned out a method to curb legal immigration. Specifically, their plan is called the Reforming American Immigration (RAISE) Act. Although, some critics argue that their proposal will â€Å"fly into the face of Lady Liberty†. As reading the article, it’s very obvious to tell that the main theme and topic would be immigration. An example would be the first†¦show more content†¦My mom also immigrated, as she used to live in Mexico with her family but came to McAllen, Texas to live and find a job. Almost all of my relatives have immigrated, and that’s how my life relates to the theme found in the article and novel, Immigration. I have come to the conclusion that immigration is one of the most connecting themes to the novel of the Joy Luck Club and the CNN article that I researched. Omar Arafat An important theme that I have found in the novel of The Joy Luck Club by Amy Tan is immigration. I researched an article that also connects to this theme, and found the CNN article, States taking more of a lead on immigration, citing federal inaction by Tal Kopan, published on August 7th, 2017. The article basically explains how states are passing more immigration-related bills and resolutions than the previous years, due to the lack of federal immigration reform. This article is focused on the topic of immigration throughout every sentence, but here are two examples: â€Å"States passed 90% more legislation related to immigration in the first half of 2017 than 2016, says the new report from the National Conference of State legislatures, a bipartisan national organization for state lawmakers† and â€Å"Only three states did not enact some type of immigration-related legislation in the first half of this year, the group said: Alaska, Massachusetts, and North Carolina.† The quotes explain how the articleShow MoreRelatedThe Theme Of Immigration In The Joy Luck Club1665 Words   |  7 PagesOne of the strongest themes in â€Å"The Joy Luck Club† is the theme of immigration. Immigration is important in the book as well as in today’s world. I found an article detailing the experience of a family of immigrants from the Soviet Union called â€Å"My Immigrant Experience† which reminded me of a story from â€Å"The Joy Luck Club† called â€Å"Double Face.† The article is written by the son of a family from the Soviet Union who moved to the United States looking for freedom and opportunity. When they gotRead More History, Culture and Identity of Mothers and Daughters in Amy Tan’s The Joy Luck Club1395 Words   |  6 PagesHistory, Culture and Identity of Mothers and Daughters in Amy Tan’s The Joy Luck Club   Ã‚  Ã‚   Amy Tan’s The Joy Luck Club is a novel that deals with many controversial issues. These issues unfold in her stories about four Chinese mothers and their American raised daughters. The novel begins with the mothers talking about their own childhood’s and the relationship that they had with their mothers. Then it focuses on the daughters and how they were raised, then to the daughters current lives, andRead MoreImmigration Hardships Faced: 1950s-Present [Joy Luck Club]2133 Words   |  9 PagesJanyF1 Ms. ------------------------- Junior Honors Language Arts 16 March 2012 Immigration Hardships Faced: 1950s-Present Different themes in the book Joy Luck Club by Amy Tan, feed into the reasons as to why many versatile readers have interests in this novel. It captures the hearts of the young and old, American or non-American, and even the immigrants who seek for someone that understands them. The novel portrays four Asian women and their adult Asian-American daughters as they struggle to findRead MoreJoy Luck Club Themes Essay1046 Words   |  5 Pages One of the heaviest themes used in the novel, â€Å"The Joy Luck Club†, is immigration. Immigration is mainly mentioned during the times of the four mothers. Each mother had come from china because the Japanese were causing damage and destruction across China. This is very like the article named, â€Å"U.S. Appetite for Mexico’s Drugs Fuels Illegal Immigration.†, about immigrants coming from Mexico into the U.S., due to all the drug trafficking because of the cartel in Mexico and the multiple border statesRead MoreAmy Tan s T he Joy Luck Club And The Kitchen God s Wife Essay1609 Words   |  7 PagesPeriod: 3A February 25, 2016 LWA: Amy Tan Born on February 19, 1952, in Oakland, California, Amy Tan is introduced to the world as an American novelist. Amy Tan is known for being a worldwide artist, as she published two of her famous novels, The Joy Luck Club and The Kitchen God’s Wife. Often, people would think that successful people had a great start at a young age; yet, Amy Tan had experienced a rough childhood until she later became successful. Both of her parents, John and Daisy Tan, are ChineseRead More Movie Essays - Comparing the Novel and Film Version of Joy Luck Club1811 Words   |  8 PagesComparing the Novel and Film Version of Joy Luck Club   Ã‚   Wayne Wangs adaptation of Amy Tans Joy Luck Club combines literary and cinematic devices by adopting the novels narrative techniques and strengthening them through image and sound. The adaptation exemplifies not a destruction or abuse of Amy Tans novel, but the emergence of a new work of art, not hindered but enhanced by the strengths of its literary precursor.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Incorporating her familys own experiences as ChineseRead MoreThe Joy Luck Club1447 Words   |  6 Pagesbut rather is a melting pot of people from various backgrounds and ethnicities. During the 20th century a new wave of immigration to the United States took place bringing with it a new classification of American. However due to the intimidating cultural and social standards of the United States assimilation was inevitable. In reading Amy Tans thought provoking novel The Joy Luck Club, I am reminded of what has been termed for many decades as the American Dream. Based on the foundations of theRead MoreThe Joy Luck Club, The Bonesetter s Daughter, And The Kitchen God s Wife3745 Words   |  15 Pageshave escaped their native country wanting to have jobs in order to support their family and live the â€Å"American Dream†. The U.S. Demographic History states, â€Å"In any event, 1965 initiated a second ‘Great Waveâ€℠¢ of mass immigration, which continues today. During the 1990s, legal immigration averaged 900,000 annually, increasing to about one million per year during the next decade.† Many of these immigrants of whom have came from the eastern hemisphere have believed that they will live a better life underRead MoreAmerican History And Its Impact On Society3223 Words   |  13 Pageschanges can greatly affect and even reshape our country, bringing in a new perspective and background to the media and daily life. This completely describes what happened in the United States in the early-19th century, where multiple influxes in immigration were seen over the course through the next 70 years. During these periods of resettlement, people came from all over the world: Europe (both the Eastern and Western parts), Mexico, and various Asian countries. Many of the people travelling toRead MoreThe ‘Joy Luck Club’ Was Formed By Four Chinese Women Who2031 Words   |  9 Pages The ‘Joy Luck Club’ was formed by four Chinese women who moved to the US in an effort to follow the American dream just like many others. Every week they met to play mahjong and tell stories to one another. What sets these women apart from the typical immigration story, is that each of them went through agonizing experiences before moving to the US. Because of their past they all wish to raise their children without the mistakes and faults that they committed, but history inevitably repeats itself

Minimum Wage Issues - 1203 Words

Minimum wage is one of the biggest issues facing American society today. The government has been involved in the minimum wage of workers for more than a hundred years, so government and people have debated about what should be the minimum wage that would advantage the economy and society in total. But unfortunately, after a long time arguing about this problem nothing change and the American worker and breadwinner are still struggling with their income, so the big problem for the American society at present is the minimum wage that needs to be resolved and not forgiven, as the community is now witnessing. However the United States of America is the most powerful country in the world, but which has not respected people’s social issues for†¦show more content†¦The next important issue the question of how can one be a good citizen for the community. The young generation in any country has this question, so they want figure out how to find a good model to a better future for themselves and their community. the young generations in the U.S. observe gap between the citizen, so they facing a lot of problems in their society that poor people has to coping with that and the same time the rich people with all the opportunity, they continue their fancy life . These young people wants be famous and rich because they see result of pain of gap between the rich and poor people. These show the value of good citizen is not about honesty, kindness or man’s rights any more, but it is about just be rich, and powerful and famous. Honesty, this is so painful for the society that class differentials themselves are dangerous consequences for the democracy community. Another issue that shows the minimum wage has to be raised is the lack of motivation for middle-class. The first problem these families face is the inability to provide basic living facilities that include housing, spending, and other human needs such as health insurance, and so on. Manet noticed that Dupont lived with her mother,(‘I try to live within my means, but sometimes you just cant.) the Houston, Texas, resident told a reporter last March. Dupont said she had no health insurance, was behind on her car payments and had takenShow MoreRelatedThe Issue Of Minimum Wage Essay853 Words   |  4 PagesThe issue of minimum wage is not a new one to our society, American’s have fought for minimum wage continuously since it was introduced by â€Å"President Roosevelt on June 25, 1938 as part of the Fair Labor Standards Act of 1938.† (Forbes) Workers have fought to keep the minimum wage in line with demand. It is important to remember that because this is such a heated debate, we are getting fed different information from different news sources, trying to scare us into believing one way or another.Read MoreThe Issue Of The Minimum Wage1514 Words   |  7 PagesIntroduction 6-8 pages The issue of the minimum wage has recently come to the forefront of the debate on social policy. There is much disagreement over the wisdom of an increase in the minimum wage in the current fragile economic recovery. Some argue that a dramatic increase is what is needed in order to lift the standard of living for those in the bottom of the economic pyramid. Economists reason that the basic principle of supply and demand mandates than an increase in the wage would result in theRead MoreMinimum Wage Is A Issue2219 Words   |  9 PagesMinimum wage is a contentious issue only because it is debated by a vast and eclectic audience that cares for the heart of the matter. Minimum wage is at the source of the economist s main interest; in pursuit of discovering its connection to job loss. Countries all around the globe, maintain minimum wage laws without any noticeable fluctuation. For this reason, it is coming to an apparent importance to policy makers everywhere. Those that tend to ea rn a minimum wage are mainly coming from low incomeRead MoreThe Issue Over Minimum Wage854 Words   |  4 PagesToday our society encounters multiple controversial issues that generations before hand would have never dreamed of having. A common controversy in America is the issue over minimum wage. The main issue over minimum wage is whether or not it should be raised or if it should stay the same. Personally I feel that it should remain the same. Minimum wage jobs were not created to become careers. Increasing minimum wage can lead to many things such as the loss of jobs, the increase of prices, and couldRead MoreIssue of Raising the Minimum Wage1527 Words   |  7 Pagesworld today. A major debate that has been an issue is whether there should be a law to raise the minimum wage. The minimum wage is the lowest hourly salary an employer can pay an employee for their work. According to Williams (2013), â€Å"The minimum wage was signed into law by President Franklin Roosevelt in 1 938†. The first minimum wage was 25 cents per hour. Since then, the minimum wage has been increasing as the last increase of Floridas minimum wage was an increase of 14 cents on Jan. 1, 2014.Read MoreMinimum Wage Is Not A Minor Issue1858 Words   |  8 PagesAnam Jafri Mr. Morris AP English 3 15 January 2016 Minimum Wage Is Not a Minor Issue In America and countries around the world, we face a universal problem: poverty. Among many options, a widespread solution for this problem is the implementation of a minimum wage. Aside from the US, countries such as Luxembourg, Belgium, and Ireland all have set minimum wages(Petroff). Minimum wage was first established during the Great Depression when President John F.Kennedy was striving to help the economy andRead MoreThe Issue Of Income Inequality And Minimum Wage1179 Words   |  5 Pagesthereof, is one of the biggest issues plaguing the Unites States of America. One of the key issues that have risen in recent times on the media is the widening wage gap between the rich and the poor, and the debate on whether or not an increase in minimum wage could solve the problem. While the whole nation would like to solve the issue of income inequality and minimum wage, the focus of this argumentative paper will be on the state of California. An increase in minimum wage should be adopted since everyoneRead MoreEthical Issues Draft : Finding The Right Minimum Wage1705 Words   |  7 PagesEthical Issues Draft – Finding the Right Minimum Wage Minimum wage has only been around in the United States (US) for a short period of time. Since 1938, the minimum wage has undergone many changes in its laws and regulations and has been raised to extreme amounts in some states. Today states must provide at least the equivalent minimum wage set by the federal government. Some states, however, chose to raise the minimum wage rate higher than that set by the federal government. In those states,Read MoreEthical Issues Draft : Finding The Right Minimum Wage1882 Words   |  8 PagesFletcher March 2, 2016 Period 5 Ethical Issues Draft – Finding the Right Minimum Wage Minimum wage has only been around in the United States (US) for a short period of time. Since 1938, the minimum wage has undergone many changes in its laws and regulations and has been raised to extreme amounts in some states. Today states must provide at least the equivalent minimum wage set by the federal government. Some states, however, chose to raise the minimum wage rate higher than that set by the federalRead MoreMinimum Wage Is An Issue That Is Causing Uproar Amongst Working Class Citizens?1023 Words   |  5 PagesYimaj Sherif ENG 1520 Dr.James 16 August 2015 Minnsincsndcdcsdc Minimum wage is an issue that is causing uproar amongst working class citizens. For many workers, a simple increase of 30% in the federal minimum wage could be the difference between living in or out of poverty. Over the past few decades there have been countless increases in salaries, although none of those went to people who actually needed it. To this day the rich continue to get richer, vastly increasing their wealth, while the

Art Review A Review Of The Boys Are Back In Town At The Romo Gallery Essay Example For Students

Art Review: A Review Of The Boys Are Back In Town At The Romo Gallery Essay The Boys are Back in Town, The Romo Gallery (February 22 April 12, 2008) The group show presents a series of recent paintings by ten talented young artists living and working in close proximity in the enclaves of Brooklyn. The group of artists include John Brainard, Jamison Brosseau, John Copeland, Joseph Hart, Wes Lang, Eddie Martinez, Brian Montuori, Russell Nachman, Ryan Schneider, and Brett Wilson. The main theme of the exhibit was to feature contemporary abstract artworks focusing on present social order and politics. The featured art works of Paul Brainard at the exhibition were mostly abstract epresentations of contemporary elements and events. Many of his artworks features contents such as politics, religion, media, and to large extent the female pornography. This first painting, is titled, The President of the United States of America, 2008. This was done using oil on Linen, and its size is 55 x 40 inches. This composition is a very stylized representation of his view women in society. The emphasis of the painting is a large scaled stripping prostitute front and center in piece. In the background, we see a smaller painting of a portrait of popular icon, politician and first lady Hillary Clinton. Other distinct images include two skulls seen around the prostitute. The rest of the painting is filled with a variety of subordinate and oddly random shapes and objects. Another piece is a drawing done by Brainiard follows on the same theme of politics and social order. This piece is titled, Decision 08 done by Paul Brainard in 2007. This was done using graphite on paper, sized 22 X 30 inches. This drawing bears striking resemblance to the painting seen before. Again there is a prostitute positioned as the emphasis and the subject of the piece, with a smaller portrait of politician Hillary Clinton in the top left corner of the composition. The skull is also recurrent, this time, drawn translucently over the naked prostitute. There also a similar array of random letters, numbers and shapes. New images include junk foods and snacks, being a doritos bag and a box of donuts. Comparing both of Brainard pieces, some consistent elements come out. Both had prostitutes as the subject matter, although the titles make implicit references to Hillary Clinton. Both had small portraits of Clinton and an ever recurring skull. Just by looking at these similarities, one could imply that the artist is trying to paradox the possibility of a first female resident in a society where women are commonly viewed as sexual objects. The repeating image of skull could imply death, fear, sin or corruption. This may be referring to the decay of the morals of society or the dying society we live in. The random and confusing backgrounds of both pieces may imply a dysfunctional society. He may also be exposing the blur between perception and reality that seems to make this society dysfunctional. The next artist, I would like to feature is Eddie Martinez. Martinez is another contemporary abstract artist who focus on the everyday social life of us human beings. Most of his works at the exhibit contains a random array of everyday objects that seemingly characterize the way humans behave. His works have a consistent element of confusion and simplicity. This first piece is titled, Risky Business, done in 2008. He used a mixed array of media on canvas, which was 40 X 30 inches. This painting features a stylized representation of random array of objects on a round table. He uses a collage of objects that can all be connected to gambling; these items include sunglasses, liquor,a pair of die, a few playing cards, a knife and a Champaign glass. The paint is applied thickly, creating rough textures in some areas. .u2d31cf2fe5dd82239100af6988909122 , .u2d31cf2fe5dd82239100af6988909122 .postImageUrl , .u2d31cf2fe5dd82239100af6988909122 .centered-text-area { min-height: 80px; position: relative; } .u2d31cf2fe5dd82239100af6988909122 , .u2d31cf2fe5dd82239100af6988909122:hover , .u2d31cf2fe5dd82239100af6988909122:visited , .u2d31cf2fe5dd82239100af6988909122:active { border:0!important; } .u2d31cf2fe5dd82239100af6988909122 .clearfix:after { content: ""; display: table; clear: both; } .u2d31cf2fe5dd82239100af6988909122 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2d31cf2fe5dd82239100af6988909122:active , .u2d31cf2fe5dd82239100af6988909122:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2d31cf2fe5dd82239100af6988909122 .centered-text-area { width: 100%; position: relative ; } .u2d31cf2fe5dd82239100af6988909122 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2d31cf2fe5dd82239100af6988909122 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2d31cf2fe5dd82239100af6988909122 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2d31cf2fe5dd82239100af6988909122:hover .ctaButton { background-color: #34495E!important; } .u2d31cf2fe5dd82239100af6988909122 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2d31cf2fe5dd82239100af6988909122 .u2d31cf2fe5dd82239100af6988909122-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2d31cf2fe5dd82239100af6988909122:after { content: ""; display: block; clear: both; } READ: Arts And Crafts Essay IntroductionThe positioning of the objects resemble ancient Egyptian style hieroglyphics where the objects that are supposed to be closer to viewer appear lower in the painting. The background is a dark black, with visible paint strokes. The only seemingly out of place object in the painting is the Smurf character who appears on top of a bottle holding a cup of beer. The Smurf appears to be very happy and possibly drunk. The exact meaning of this character is unclear but it throws the meaning of the peace into a state of confusion.

Leadership Experience free essay sample

Leadership experience Introduction Management is a vital process in the smooth running and operation of a company or organization. It is in the management level that a clear vision and mission of a company is set (Holan Phillips, 2002). Leadership and management are therefore essential in achieving organizational goals and objectives. The Riverside Pediatric Associates case is common in companies and entities that fail to fit into the dynamics of an expanding work place. Human population is constantly increasing and so are clients of a once best rated health facility. However, the changes of the Riverside pediatric facility are not in conformity with the fast increasing demand for medication. Worse still are the incongruities of management and leadership at the facility leading to a mess of situation. Doctor’s roles have been inflected and assumed the roles of administrators; fields which they have no glimpse of or even knowledge of how management of a hospital is run for a dynamic society. We will write a custom essay sample on Leadership Experience or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The effect is devastating as patients’ demands are neglected. The doctors, also feel unhappy about their job, and so the whole system comes down crumbling due to the rot in the leadership and management of the facility. To reverse the trend, drastic and deliberate changes have to be effected in the leadership and management of the facility. In this assertion, the whole range of management, leadership and administrative principles of a company or organization have been discussed. More preference is accorded to the Riverside Pediatric Associates facility in the full analysis of the situation. There is a thorough demystification of the whole range of activities involved in instituting management changes for the better of the health facility. The first step towards reclaiming the glory of the Riverside facility is to prepare and adequately be ready for change. Team cohesiveness and effectiveness needs to be emphasized here. It all begins with the individual in the top management of the facility. Sanchez and Hudson need to prepare a definitive strategy that will oversee the change which they require to see in the company. First of all, there should be the definition of a change management strategy (Holan Phillips, 2002). This will include a clearly laid down procedure of the management changes right from the top to the bottom. This includes the models of linking the junior officers to the senior officers. If, for instance it was merely based on a command chain, they should adopt a closer relationship (improve communication). They should prepare a change management team. This will oversee that what is stipulated in the change management strategy is implemented. A sponsorship model should be drawn. There will be clearly outlined partners in the reception of changes to be instituted in the facility. Those partners who are willing to assist should be earmarked so as to have a united mission in the whole process. Those entities that do not want to be part and parcel of the reclamation program should be cut off in this stage. A change management plan should also be developed. This will ensure that the changes that are being implemented are not hostile or foreign to the staff and patients. This is a harmonizing reagent in the whole process of management of the facility being refurbished from the possible disintegration. The last step in the management of change is the implementation stage. Here the managers and team appointed to oversee the new changes will embark on the processes that lead to restitution. The entirety of the process is purely pegged on this stage. The way the changes are incepted in the company will determine the end product (Hockin, 2007). So the managers should be very vigilant in managing every minute detail of the process. Team cohesiveness should be one of the major places that Sanchez and Hudson will ensure to meet the best of the results. When a team is cohesive, they share common interests and mission. There should be a clear cut road map to direct the employees as to where the facility is headed.

From LO to LOL - Emphasis

From LO to LOL From LO to LOL It is 40 years ago, almost to the day, that the internet made its first connection. On 29 October 1969, a computer in the University of California connected with one several hundred miles away in the Stanford Research Institute, just long enough to receive the message LO. (It was meant to be LOGIN, but the system crashed before the G could be typed.) The rate at which the internet and related technologies have developed since that fateful day is positively dizzying: from science fiction to something tentatively toyed with by a very few, to a ubiquitous part of life for the vast majority in a few decades. Increasingly frequently this is our chosen method of communication in work and out to the point where the future of a national institution like the postal service is threatened. But could our relationship with language be threatened too? The question does keep rearing its worried head over the possibilities of the future: illiterate children? Txt spk @ work? Robot computers marking exam papers? Whats certain is that there will be an effect of some kind. After all, use of the word hello as the greeting we unthinkingly use originated when Thomas Edison declared it the clearest way of answering the telephone. Interestingly, in 2003 it was reported that traditional greetings like hello would soon become obsolete, replaced (as they often are in texts and email) with globespeak alternatives, such as hey, howdy and gday. This, if true, would effectively bring the life of hello full circle: both created for and destroyed by the rise of a new technology. Although we probably neednt sound its death knell quite yet. Then, of course, theres Microsoft: it may rule the world, but to what extent does it rule our words? We are all guilty of relying more and more heavily on Words varicoloured squiggly lines and AutoCorrect function to correct our mistakes, but we are all also probably aware that the program is far from infallible. For example, certain errors such as unnecessary initial capital letters or accidental use of homonyms may not be flagged, while words that are actually spelled accurately can be. Changes both in language and in technology are inevitable and move at a great pace, but theyre not always in step with each other. While newer words like podcast and texting have found their way into dictionaries, older versions of Word still mark them as wrong. The limitations of spellcheckers have been such that the phenomenon of them wreaking havoc with documents now has its own name: the Cupertino effect. Its so-called because Cupertino (the Californian city home to Apple Inc.) used to be the first offering to replace cooperation, back when spellcheckers only recognised the hyphenated version of the word. This meant that anyone breezily pressing accept all changes was left with such nonsensical phrases as the Cupertino with our Italian comrades proved to be very fruitful. (This is taken from an official NATO document from 2003.) Proper nouns and foreign words can also cause problems, as news service Reuters discovered when it inadvertently ended up referring to Pakistans Muttahida Quami Movement as the Muttonhead Quail Movement. Naturally, updates are being made all the time to prevent these particular blunders Microsoft Office 2010 offers a contextual speller in order to make correction suggestions more accurate. Nevertheless, other problems are quite likely to pop up and, however ingenious the algorithm behind the latest features, the ultimate responsibility is with us to check what we actually end up saying. It is also unavoidable that around periods of great change therell be those who fret over the potential consequences. The massive rise in texting has led to concern that this abbreviation-filled medium is going to destroy childrens literacy and have them including such terms as LOL (laugh out loud) and gr8 (great) in their schoolwork. Tales of such inclusions abound, but many are mere fabrication; in fact, several studies have found that the majority of children scornfully denounce the idea that theyd do such a thing. Indeed, a positive aspect could be that kids are taught the importance of writing appropriately for different contexts. We wont be able to stop the dual juggernauts of technology and language change, but we neednt necessarily fear them. The best approach is probably to stop worrying about a future filled with texted essays and automatons in charge of education, and make sure to keep a responsible eye on what we are each actually producing. After all, the future of writing if not the future of technology is largely in our hands.

The Hukbalahap Rebellion in the Philippines

The Hukbalahap Rebellion in the Philippines Between 1946 and 1952, the government of the Philippines fought against a tenacious foe called the Hukbalahap or Huk (pronounced roughly like hook).  The guerrilla army got its name from a contraction of the Tagalog phrase Hukbo ng Bayan Balan sa Hapon, meaning Anti-Japanese Army.  Many of the guerrilla fighters had fought as insurgents against the Japanese occupation of the Philippines between 1941 and 1945.  Some were even survivors of the Bataan Death March who managed to escape their captors. Fighting for Farmers Rights Once World War II was over and the Japanese withdrew, the Huk pursued a different cause: fighting for the rights of tenant farmers against wealthy land-owners. Their leader was Luis Taruc, who had fought brilliantly against the Japanese in Luzon, the largest of the Philippine islands.  By 1945, Tarucs guerrillas had retaken most of Luzon from the Imperial Japanese Army, a very impressive result. A Guerrilla  Campaign Begins Taruc began his guerrilla campaign to overthrow the Philippine government after he was elected to Congress in April of 1946, but was refused a seat on charges of election fraud and terrorism.  He and his followers went to the hills and renamed themselves the Peoples Liberation Army (PLA). Taruc planned to create a communist government with himself as president.  He recruited new guerrilla soldiers from tenant organizations set up to represent poor peasants who were being exploited by their landlords. The Assassination of Aurora Quezon   In 1949, members of the PLA ambushed and killed Aurora Quezon, who was the widow of former Philippine president Manuel Quezon and the head of the Philippine Red Cross.  She was shot dead along with her eldest daughter and son-in-law.  This killing of a very popular public figure known for her humanitarian work and personal kindness turned many potential recruits against the PLA. The Domino Effect By 1950, the PLA was terrorizing and killing wealthy land-owners across Luzon, many of whom had ties of family or friendship with government officials in Manila.  Because the PLA was a left-wing group, although it was not closely affiliated with the Philippine Communist Party, the United States offered military advisers to assist the Philippine government in combating the guerrillas. This was during the Korean War, so American concern about what would later be termed the Domino Effect ensured eager US cooperation in anti-PLA operations. What followed was literally a textbook anti-insurgency campaign, as the Philippine Army used infiltration, misinformation, and propaganda to weaken and confuse the PLA.  In one case, two PLA units each became convinced that the other was actually part of the Philippine Army, so they had a friendly-fire battle and inflicted heavy casualties on themselves.   Taruc Surrenders In 1954, Luis Taruc surrendered.  As part of the bargain, he agreed to serve a fifteen-year prison sentence.  The government negotiator who convinced him to give up the fight was a charismatic young senator named Benigno Ninoy Aquino Jr.   Sources: Bridgewater, L. Grant.  Philippine Information Operations During the Hukbalahap Counterinsurgency Campaign, Iosphere, Joint Information Operations Center, accessed July 2014.Gojo, Romelino R.  The Hukbalahap Movement, Command and Staff College Thesis, April 6, 1984.Greenberg, Lawrence M.  The Hukbalahap Insurrection: A Case Study of a Successful Anti-Insurgency Operation in the Philippines, 1946 - 1955, U.S. Army Center of Military History, Historical Analysis Series, Washington DC, 1987.

Decline in the American middle class Research Paper

Decline in the American middle class - Research Paper Example They then define what we come to know as white collar jobs and blue collar jobs. These classifications show the diversity of this social stratum in a way that only emphasizes their vast contribution to the growth of the nation and what they fundamentally embody, the American people. The ruling class, many would argue, pertain to the country’s upper class that holds wealth and a monopoly of power. But rather than being antagonistic against this other class, most Americans aspire to be part of it by becoming rich. Contrary to the privileged few, a survey show that around 45% of Americans identify to being in the middle class. These people include highly educated professionals such as lawyers, doctors, engineers and managers. They are classified into living in the suburbs and partaking of other posh activities including country clubs. Similarly, another face of the middle class includes small business owners also called the ‘petit bourgeoisie’ among others. â€Å"Th us, in subjective terms, the middle class is the largest single class in American society, but in cultural terms, it is highly diverse because so many different lifestyles are represented within it† (Kornblum 275). There is no doubt that there really has been a drastic decline in the country’s middle class. ... This is down by 21% from the 1970 recorded 65% of families as middle income. To show the discrepancy, one-third of the families in the same area classified as affluent or within poverty increased from 15% in 1970. This study was conducted through a census involving 117 of the largest metropolitan areas throughout the United States. It is part of US2010 funded by Russell Sage and Brown University. What this implies, Stanford sociologist Sean Reardon explicates, is that the next generation will see the most effects. More children will have less access to better education and child care. In a sense, the affluent families will be isolated to their own class with less interaction coming from public amenities such as schools and transportation. This could perceptively affect future investments and public policies for the benefit of mostly the middle class population. The gap between the rich and the poor is also seen in test scores and consequently college education. More children from wel l to do families are able to complete college compared to low income earners (Tavernise, n.p.). The disparity in education is an easily apparent effect of the continued decline of the middle class. As the gap between income increases, more and more of those from the higher strata are able to afford the increasingly high cost of university education. The bulk of the middle class are in turn become unable to support sustained tertiary education in expensive private institutions. This then becomes a vicious cycle as those from lower income families often begin their career without college education. Education is universally known as a determinative factor in professional success. More

CONTEMPORARY PRACTICES AND DEBATES Essay Example | Topics and Well Written Essays - 3000 words

CONTEMPORARY PRACTICES AND DEBATES - Essay Example The book has been adopted and translated into many forms of media productions, these include; screen, audio, stage, and many others (Lerner, L. J. 2004, 3). A journalistic view of the book reveals so much about the contemporary life and the human behavior towards other people, those who they consider close acquaintances, and those perceived to be enemies (Johnson, K. A. 2012, 76). The little prince, George is a character from a different planet, in search of adventure, and because of boredom, he leaves his planet to explore the outside world. This shows how human beings are mobile and tend to travel a lot in search of the values they consider deer to them, in Antoine’s real life scenario, he left his country. France, and went to the United States to convince the country to join the in the anti-Nazi war (Shirer, W. L. 2011, 197). This is his driving force, he moved from his own home to a foreign place to satisfy his urge of wanting to help his country from a different perspecti ve. The same applies to the little Prince George, he left his own planet due to a driving force, the urge to find out more and move out of his free cocoon. This, he eventually achieves, he grabs the first opportunity that comes around, the bird migration, he uses the birds to move to other planets. Here we learn about the nature of humans to take advantage of things that come around to satisfy their own needs. People trend to have a strong pull towards achieving their goals such that they do anything possible to achieve it; they are opportunistic in nature, using something that they did not expect to come around to their advantage. Antoine creates a mental picture of a man clinging to the wings of numerous birds flying from one planet to another (Normington, K. 2007, 347). Thinking of it, it looks like a big risk to take, but the little prince takes it anyway. He has an opportunity that he knows might not come around again. The manner in which Antoine brings out all these is quite r emarkable. The scene has been translated into a graphical form by the media, a picture of a young boy waiting to cling to some flying birds; he stands on a small planet, which he considers to be home. What catches the eye is the fact that, the prince seems to be sad. This is probably because he is leaving his little rose behind. This, as we can see, is the only thing that he is emotionally attached to, he is sad to leave it behind, though they have had their differences. We are told how the little Prince George was so emotionally attached to the rose flower, all the things he did to prevent it from harm. How he uprooted all the weeds that prevented it from growing to maturity (Saint-Exupery, A.D. 2004, 35). At some point, they even quarreled and this is what prompted him to leave in the first place, he thought that the rose was taking advantage of him. However, they get through it and become friends again. This alludes to the human nature of having emotional attachments to other peo ple or things; these can be even pets or other gadgets, these are the things that people hold closest to the heart and are so deer to them, in most cases, these are persons of the opposite sex. the flower represented spouses, how relationships work, people get emotionally attached, they go through so much together trying to protect themselves, at some point they differ in opinions and fall apart, but sooner or later they mend things and come back together. The aspect of sacrifice also

Of mice and men Essay Example for Free

Of mice and men Essay Is it the piano which is half caste? Or it is life that is half caste as he utters on the fourth stanza I close half a eye consequently where I dream, I dream half dream. Through these lines I discover that in his point of view even his dreams are half! However he demands an answer as he repeated the very word Explain yuself. He wants us to him an answer for What is half caste and if it is asked to me I really dont have an answer to it. The structure of Agards poem is fairly casual and is written in his style and ascent which magnetizes the readers towards his poem, there is also a lack of punctuations which tells me that the poet want the readers to read his poem relatively fast, like a rap or song, like people speak in a debate, in a aggressive tone because the poem is protesting against the word Half caste that is why I think there are lack of punctuations because it suits the theme of the poem. The similarities which I found between the two poems are that both of the poets wrote about their cultural identity. Both Sujata and Agard used rhetorical questions and enjambments on the poem. Equally the poets are looking for an answer, Bhatt is looking for why she cant speak Gujarati? Why cant she use both of her tongues? And Agards just looking for the meaning of Half caste. The differences I found between them are that Bhatt used stacks of rhetorical questions which helped us understand her point of view over having two tongues and lose the mother tongue on the other hand Agards using repetition as his poetic device to explore his arguments and anger over the word Half caste. To me Half caste is more appealing than Search for my tongue because John Agards using plenty of rhetorical questions and repetitions than Bhatt; his poems structure is vastly eye catching in addition. After reading these poems, the facts I learnt about their cultural identity are that both of them loves their culture, they loves where they are from, loves their background and wants to spread their culture all over the world which were the main agendas behind writing these poems. After reading these poems I learnt where I belong to, how can I represent my culture all over the world finally these two poems taught me to be proud and respective towards my and everybodys culture. As Im asked which poet would I empathise with? I will go along with John Agard rather than Sujata Bhatt because he is fighting for just one answer which is What do you mean by the word Half Caste he quoted most of the time on the poem Explain yuself, he is protesting against the word Half caste he is objecting adjacent to racism which is really effective to me, this poem taught me how to protest against those unpleasant words and that is why I have chosen John Agard as my role model. Mohammed Sayed 10F Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE John Agard: Half-Caste section.

College Athletes Should Be Paid Essay -- Argumentative Persuasive Athl

  College athletics is a billion dollar industry and has been for a long time. Due to the increasing ratings of college athletics, this figure will continue to rise. It’s simple: bigger, faster, stronger athletes will generate more money. College Universities generate so much revenue during the year that it is only fair to the players that they get a cut. College athletes should get paid based on the university’s revenue, apparel sales, and lack of spending money. I believe that college sports should be considered a profession. Athletes deserve to be paid for their work. College athletics are a critical part of America’s culture and economy. At the present time, student-athletes are considered amateurs. College is a stepping-stone to the professional leagues. The NCAA is exploiting the student- athlete. Big-time schools are running a national entertainment business that controls the compensation rate of the players like a monopoly (Byers 1).   Ã‚  Ã‚  Ã‚  Ã‚  According to the NCAA regulations an athlete will lose his/her eligibility if they are paid to play; sign a contract with an agent; receive a salary, incentive payment, award, gratuity educational expenses or allowances; or play on a professional team. The word amateur in sports has stood for positive values compared to professional, which has had just the opposite. The professional sport has meant bad and degrading; while the amateur sport has meant good and elevating. William Geoghegan, Flyer News sports editor writes, â€Å"Would paying athletes tarnish the ideal of amateurism? Maybe, but being fair is far more important than upholding an ideal† (Geoghehan 1).   Ã‚  Ã‚  Ã‚  Ã‚  Some people say that college athletes get paid by having a scholarship, but if you look at it a different way, scholarships might change your mind. Coaches try to get players who they think have the talent to make them win and to persuade them to come to their school by offering them scholarships. The whole idea behind a scholarship is to lure the athlete into coming to your school. Scholarships are nothing more than a recruitment tactic. They will give you a scholarship as long as you produce for them. It’s all about what you can do for them. Indeed these scholarships pay for tuition, room and board, and books, but these athletes don’t have money for other necessities. The NCAA doesn’t want friends or boosters to offer athletes jobs because they ... ...hletes recruited to attend college come from lower, working-class families. The opportunity to enter the draft early to help their families financially is one that will hardly be passed by.   Ã‚  Ã‚  Ã‚  Ã‚  On the issue of college athletes getting paid, I believe they should. When I mean getting paid I only mean a stipend or weekly check, not thousands or millions. All the hard work and dedication they put into their sport and academics are worthy enough. I have had a chance to play collegiate sports and it takes a lot out of you mentally and physically. The student athletes deserve at least enough money to have a normal student life. $300-$400 a month should give athletes enough money to get the required necessities. All this does is replace the notion of the athlete getting a job for a source of income. This will also help reduce the rate at which athletes accept money, cars, and gifts from boosters. When athletes get caught accepting something from a booster it looks bad on the athlete and the college. So, in my opinion yes college athletes should get paid, there is too much money that the universities have earned floating around going unanswered for the athletes not to get their cut.

History of Womens Football in England Essay

I have chosen to do my essay about the history of women’s football in England. I’ve chosen to write about this because it is a topic which I am interested in as I play for a girl’s football team inside school and out. Also I would like to find out more about women’s football and where and when it all started. In this essay you will find out about the basic history of women’s football heading all the way back from 1895 to present day. I will also write a comparison between men’s football and women’s and share my opinion about 1895-1920 On the 6th April 1895 the first ever women’s football game took place at Preston Park, Brighton. The event was organised to raise funds for local medical charities. In the match North beat South 7-1. Up to 1920 no more women’s matches took place until the first women’s international game when Dick Kerr’s English ladies took on the French Ladies. The result was a 2-0 victory to England; this game had a huge audience of 25,000 people. On Boxing Day 1920 a match took place between Preston and St Helens, Preston winning 4-0. It was the biggest crowd to date for a women’s match with 53,000 spectators. 1921 In 1921 another big match was supposed to take place between London and Paris. This match never went ahead due to the FA. The FA issued a ban against womens football. They stated ‘the game of football is quite unsuitable for females and ought not to be encouraged’. This meant any women caught playing football on the grounds of an affiliated club would be punished for breaking the law. Many women were disgusted by the decision and thought it was very unfair to do this. If I was around in this time I would also be very aggravated by the decision and I would be offended that they still allow men to play. 1969-1971 After 48 years of womens football being banned women wanted to change this. They started to become very annoyed a started campaigning. After a few campaigns 44 women got together to form The Womens Football Association (WFA). They were hoping that they would slowly gain back the right to play womens football. Two years later in 1971 the FA council lifted the ban against women which allowed women to play football once again. It had been fifty years since they had been allowed to play so they knew that the game would be no longer as popular as it was and it would take a while to get it back to the way it was. Not long after the ban was lifted women were advertising for football teams all around the country. 1991-1994 Since 1971 womens football slowly grew bigger and bigger with many small local leagues playing all around the country. In 1991 the WFA launched a national league. It started off with 24 clubs from all around the country it was pretty similar to the womens league we have today. Two years later they found that the league had been very successful so the WFA decided to host a cup competition. In 1993 the WFA held a national cup competition with 137 teams entering from across the nation. Womens football was slowly becoming bigger and gaining popularity. In 1994 the FA took on the administration of the Womens Nation League and the League Cup competition. The league then became The FA Womens Premier League (FAWPL). 1997-1998 In 1997 the FA decided that they were going to develop womens football from the grassroots to the elite level. This meant that more young girls could get involved to gain popularity. In 1998 the first 20 Centres of Excellence were established for young girls. Sponsors were gained for the league and the cup competitions; this raised the profile of the women’s game. Also in 1998 Hope Powell was appointed as the first full-time coach for the England’s Women’s international side. This was a very big thing for the nation. I think this helped the game increase its popularity because it got more people involved in the game from an early age which meant in the future decade’s womens football should be a very popular game. 1999-2002 In 1999 England entered their first Fifa World Cup. The competition was held in the USA and which saw tickets sold out for most matches and over 90,000 at the Final. There had been a competition called the Women’s World Championship. This was just like a world cup and it was held in 1991 but England didn’t participate. In 2002 researchers found that football had become the top participated sport for girls and women of England. The FA had not planned for this to happen for another 3 years, so they were well ahead of schedule. 2005-Present In 2005 the UEFA Womens Championship was held in England. The opening matches attracted around 29,000 spectators per game, with around 2.9 million people watching the games live on BBC Two. The tournament was attended by over 115,000 fans within 15 matches. England went out in the group stages, but got a lot of recognition across the nation. Since then womens football has gradually become more popular and has reached the level it is at today. I think it has done well to regain its popularity after the fifty year ban, but I don’t think it will ever get back to the popular state which it was in before the game got banned. FA’s Plan for the Future of Women’s Football The FA has many plans to increase the growth of womens football. They are introducing it to younger people across the country by holding taster days and trials for many football clubs. Also the FA is trying to expand the womens football league into two different leagues just like the men’s. Here is an extract from the article the FA released ‘The Football Association is considering introducing a two-tier Women’s Super League (WSL) in 2014. The eight teams that took part in the inaugural WSL season, which ended in August with Arsenal winning the title, have been offered new licences. Sixteen teams had initially applied for membership in 2010, with Sunderland and Nottingham Forest missing out. An FA statement said: â€Å"Plans being discussed include exploring the introduction of a second tier in 2014.†Ã¢â‚¬â„¢ I think this is a good idea because it will make the game become more popular across the co untry. Also with more leagues being introduced this means more spectators which will mean more money is being funded into the association. What I think of the Future of Women’s Football I think womens football has done very well to get back to where it is today due to the ban for fifty years. However, I don’t think that womens football will ever get to the stage like men’s because men’s football has had a lot more time to reach this popularity. Also there is a huge amount of money in the association and it would be practically impossible for women to get to that amount. I do think that womens football will grow bigger and younger girls will start to get involved. The only problem with this is it will take quite some time but they have to make up the time from the ban. Comparison When it comes to football men and women play the exact same game but one seems to be a lot more popular, the men’s. Men’s football was first found in 1314 which is nearly 700 years ago and womens football was first found in 1895 which is not even 120 years ago. Therefore there was 581 years between men and womens football. Somehow this has managed to affect the popularity in the game as it is very rare to find womens football on television when it is averaged that there is one male football match per week shown on television. If you wanted to be a professional footballer whatever sex you are you would get paid, but there is a significant amount of money difference between the genders. The average male Manchester City player would receive around  £86,280 per week plus bonuses and the average female Arsenal player would receive around  £3,000 per week that means that there is  £83280 different in the wages they receive each week. Opinion I think that womens football is different today than men’s because the FA banned it. I think if women were able to play football all the way through the 20th Century I think womens and men’s football would be similar in popularity and the wages. I also think that is very silly that the games are treated differently because they both play the same game, 90 minutes each week and the male are treated much better and receive the better pay when they both do the same job.

Alternative Fuels for Automobiles

Alternative fuel, also known as non-conventional fuels, is any material or substance that can be used as a fuel, other than fossil fuels. Alternative fuels, as defined by the Energy Policy Act of 1992 (EPAct), include ethanol, natural gas, propane, hydrogen, biodiesel, electricity, methanol, and p-series fuels. Using these alternative fuels in vehicles can generally reduce harmful pollutants and exhaust emissions.Alternative fuels are designed to be cheap, non-polluting, ‘infinite' sources of energy. No such fuels currently exist globally, or they would by now be rapidly replacing current fossil fuels. In the year 2000, there were about eight million vehicles around the world that ran on alternative fuels. A primary concern is that the fact that the use of conventional fuels directly contributes to the global warming crisis.Another concern is the problem of peak oil, which predicts a rising cost of oil derived fuels caused by severe shortages of oil during an era of growing ene rgy consumption. According to the ‘peak oil' phenomenon, the demand for oil will exceed supply and this gap will continue to grow, which could cause a growing energy crisis by the year 2010 or 2020. Most of the interest in alternative fuels has focused on transportation vehicles, since this application represents 70% of petroleum consumption.The President also proposes acceleration of the development of domestic, renewable alternatives to gasoline and diesel fuels through: $150 million for the Biofuels Initiative—a $59 million increase over FY 2006—to help develop bio-based transportation fuels such as â€Å"cellulosic ethanol† from agricultural waste products, such as wood chips, stalks, or switch grass; $31 million to speed the development of advanced battery technology to extend the range of hybrid vehicles and make possible â€Å"plug-in† hybrids and electric cars—a 27 percent increase over FY 2006; and $289 million for the President†™s Hydrogen Fuel Initiative.President Bush outlined the Advanced Energy Initiative (AEI) in pursuit of a national goal of replacing more than 75 percent of U. S. oil imports from the Middle East by 2025. Since 2001, nearly $10 billion has been invested by the Federal government to develop cleaner, cheaper and more reliable alternative energy sources. 1. ETHANOL Ethanol can run at a much higher compression ratio without octane-boosting additives. It burns more completely because ethanol molecules contain oxygen; carbon monoxide emissions can be 80-90% lower than for fossil-fuelled engines.(Hua Lu Karlsson. 2006). However, ethanol is degrading to some plastic or rubber parts of fuel delivery systems designed to use petrol, and has 37% less energy per litre than petrol . There has been a recent revival in interest in the use of ethanol-diesel fuel blends(E-diesel) in heavy-duty vehicles as a means to reduce petroleum dependency, increase renewable fuels use, and reduce vehicle emissi ons. The major concern with the use of E-diesel derives from its flammability characteristics.E-diesel blends containing 10% to 15% ethanol have the vapor pressure and flammability limits of ethanol. This means that ethanol concentrations in enclosed spaces such as fuel storage and vehicle fuel tanks are flammable over the temperature range of 13 to 42 °C, typical ambient temperatures. Thus, there are increased risks of fire and explosion compared to diesel fuel, or even gasoline. Other vehicle performance-related concerns have also been raised.These include decreased maximum power, increased incidence of fuel pump vapor lock, and reduced fuel pump and fuel injector life due to the decreased lubricity of ethanol. Ethanol can be blended directly in petrol, up to a mix of 20%, without engine modifications, though engines would need to be modified for higher blends. Ethanol blended diesel fuels (10 to 15% ethanol) require emulsifiers and solubilisers, depending on the ethanol quality . For use of pure ethanol in diesel engines an additive (ignition improver) is needed for cold start and idling. Fuel pump adaptations may also be necessary.Barriers to the use of ethanol in diesel fuel include limited miscibility at lower temperatures and need for minor variations in fuel delivery systems to account for the different physical properties of ethanol as compared to diesel. ( K. R. Gerdes and G. J. Suppe , 2001). An increase in fuel consumption approximately equivalent to the reduction in energy content of the fuel can be expected when using ethanol-diesel blends. With ethanol percentages of 10%or less, operators have reported no noticeable differences in performance compared to running on diesel fuel. ( Hansen et al.,2001). The use of E diesel is the affect of the ethanol on the lubricating properties of the fuel and the potential for fuel system wear. Additive packages that are used to formulate E diesel fuels can improve fuel lubricity and prevent abnormal fuel syst em wear. E 85 The heavily promoted alcohol fuel called E85 might cut America's oil use and help support U. S. agriculture, but it's not reducing motorists' fuel bills. E85 is a blend of 85% ethanol and 15% unleaded gasoline for use in flexible fuel vehicles (FFVs). E85 is classified as an alternative fuel by the U.S. Department of Energy. A flexible fuel vehicle (FFV) is a vehicle that can operate on any blend of ethanol up to 85%. If E85 is not available, the vehicle can operate on straight unleaded gasoline or any percentage of ethanol up to 85%. It has the highest oxygen content of any fuel available today, allowing it to burn more completely (cleaner) than conventional gasoline. E85 contains 80% less gum-forming compounds, like the olefins found in gasoline. Production and use of E85 results in a nearly 30% reduction in greenhouse gas emissions. 2.METHANOL Methanol, also known as wood alcohol, can be used as an alternative fuel in flexible fuel vehicles that run on M85 (a blend of 85% methanol and 15% gasoline). However, it is not commonly used because automakers are no longer supplying methanol-powered vehicles. Methanol is even more corrosive and its energy per liter is 55% lower than that of petrol. Methanol can be used in internal combustion engines with minor modifications. It usually is made from natural gas, sometimes from coal, and could be made from any carbon source including CO2.The ability to produce methanol from non-petroleum feedstocks such as coal or biomass is of interest for reducing petroleum imports. Methanol can be used to make methyl tertiary-butyl ether (MTBE), an oxygenate which is blended with gasoline to enhance octane and create cleaner burning fuel. MTBE production and use has declined because it has been found to contaminate ground water. Methanol produces a high amount of formaldehyde in emissions. In the future, methanol could possibly be the fuel of choice for providing the hydrogen necessary to power fuel cell vehicles.3. P ROPANE (LPG) Propane or liquefied petroleum gas (LPG) is also fast becoming a popular alternative fuel. It is a by-product of natural gas processing and crude oil refining. Propanol and butanol are considerably less toxic and less volatile than methanol. In particular, butanol has a high flashpoint of 35  °C, which is a benefit for fire safety. The fermentation processes to produce propanol and butanol from cellulose are fairly tricky to execute, and the Weizmann organism (Clostridium acetobutylicum) currently used to perform these conversions.Propane vehicles can produce fewer ozone-forming emissions than vehicles powered by reformulated gasoline. There is 98% reduction in the emissions of toxics, including benzene, 1,3 butadiene, formaldehyde, and acetaldehyde, when the vehicles were running on propane rather than gasoline. The cost of a gasoline-gallon equivalent of propane is generally less than that of gasoline, so driving a propane vehicle can save money. In addition, propan e is the most accessible of all alternative fuels. 4. NATUAL GAS (CNG/LNG)Natural gas in the form of compressed natural gas (CNG) or liquefied natural gas (LNG) is fast becoming one of the most popular alternative fuels. Natural gas contains hydrocarbons such as ethane and propane; and other gases such as nitrogen, helium, carbon dioxide, hydrogen sulfide, and water vapor and is produced either from gas wells or in conjunction with crude oil production. Natural gas pollutes much less than gasoline and very little has to be done to modify an internal combustion engine. It is also clean burning and produces significantly fewer harmful emissions than reformulated gasoline or diesel when used in natural gas vehicles.Smog-producing gases, such as carbon monoxide and nitrogen oxides, are reduced by more than 90% and 60%, respectively and carbon dioxide, a greenhouse gas, is reduced by 30%-40%. Natural gas can either be stored onboard a vehicle as compressed natural gas (CNG) at 3,000 or 3 ,600 psi or as liquefied natural gas (LNG) at typically 20-150 psi. Natural gas can also be blended with hydrogen. 5. HYDROGEN Hydrogen (H2) will play an important role in developing sustainable transportation, because in the future it may be produced in virtually unlimited quantities using renewable resources.Hydrogen has been used effectively in a number of internal combustion engine vehicles as pure hydrogen mixed with natural gas. In addition, hydrogen is used in a growing number of demonstration fuel cell vehicles. Hydrogen and oxygen from air fed into a proton exchange membrane (PEM) fuel cell â€Å"stack† produce enough electricity to power an electric automobile, without producing harmful emissions. Fuel cells generate electricity by electrochemically combining hydrogen and oxygen. On a life-cycle basis, they produce zero or very low emissions, depending on the source of the hydrogen.Fuel cells are highly efficient energy-conversion devices that utilize hydrogen. But there are still many barriers to their use in vehicles, including the lack of a hydrogen distribution infrastructure, high capital costs for fuel cells and hydrogen-production technologies, and challenges related to hydrogen storage. The main difference is that batteries store electrical energy, while fuel cells generate electricity continuously as long as an external fuel source is supplied. That means their performance is not hindered by lengthy, inconvenient recharging times.If pure hydrogen is used as the fuel source, the only products are electricity, heat and water. The solid oxide fuel cell is able to directly utilize commonly available fuels such as natural gas, liquefied petroleum gas, diesel and biogas. When operating on natural gas, carbon dioxide (CO2) emissions are reduced by up to 60 percent compared with conventional electricity generation, with practically no emissions of nitrogen oxides (NOx) and sulphur oxides (SOx). Many scientists believe that pure hydrogen, the most common element on earth, is destined to be the vehicle fuel of the future.Hydrogen can be extracted from thousands of compounds, including natural gas, water, sugar and many petroleum products. The extraction of hydrogen requires energy, making hydrogen an energy carrier rather than an energy source. In transportation, and for many other applications, fuel cell technology is opening new doors of opportunity for hydrogen. Governments and industry around the world, are investing heavily in research and development into hydrogen fuel cells. 6. BIODIESEL Pure biodiesel is considered an alternative fuel under EPAct.Biodiesel (fatty acid alkyl esters) is a cleaner burning diesel replacement fuel that can be manufactured from vegetable oils, animal fats, or recycled restaurant greases. Biodiesel is safe, biodegradable, and using in a conventional diesel engine substantially reduces emissions of unburned hydrocarbons, carbon monoxide, sulfates, polycyclic aromatic hydrocarbons, nitrate d polycyclic aromatic hydrocarbons, and particulate matter. These reductions increase as the amount of biodiesel blended into diesel fuel increases.The use of biodiesel decreases the solid carbon fraction of particulate matter (since the oxygen in biodiesel enables more complete combustion to CO2) and reduces the sulfate fraction (biodiesel contains less than 15 ppm sulfur), while the soluble, or hydrocarbon, fraction stays the same or increases. Therefore, biodiesel works well with emission control technologies such as diesel oxidation catalysts (which reduce the soluble fraction of diesel particulate but not the solid carbon fraction). Blends of 20% biodiesel with 80% petroleum diesel can generally be used in unmodified diesel engines.Biodiesel can also be used in its pure form, but it may require certain engine modifications to avoid maintenance and performance problems and may not be suitable for wintertime use. Just like petroleum diesel, biodiesel operates in compression-ignit ion engines. Higher blends, even pure biodiesel (100% biodiesel ), may be able to be used in some engines (built since 1994) with little or no modification. 7. ELECTRICITY Electricity can be used as a transportation fuel to power battery electric vehicles, fuel cell vehicles and in limited use in hybrid-electric vehicles.Fuel cell vehicles use electricity produced from an electrochemical reaction that takes place when hydrogen and oxygen are combined in the fuel cell â€Å"stack. † The production of electricity using fuel cells takes place without combustion or pollution and leaves only two byproducts, heat and water. Even though the battery electric vehicle itself produces zero pollutants, when emissions from the power generating stations from traditional sources (coal, oil-fired or nuclear) are factored in, battery powered electric cars still produce less than 10 percent of the emissions of standard internal combustion engine cars.Clean electricity production is possible in future years since the wind and solar power generating stations are becoming as a sources. Maintenance for battery electric vehicles is less, which have fewer moving parts to service and replace, although the batteries must be replaced every three to six years. Plug-in hybrid electric vehicles (HEVs) are hybrid cars with an added battery. As the term suggests, plug-in hybrids – which look and perform much like â€Å"regular† cars – can be plugged in to a 120-volt outlet (for instance each night at home, or during the workday at a parking garage) and charged.Plug-ins run on the stored energy for much of a typical day's driving – depending on the size of the battery up to 60 miles per charge, far beyond the commute of an average American – and when the charge is used up, automatically keep running on the fuel in the fuel tank. A person who drives every day a distance shorter than the car's electric range would never have to dip into the fuel tank. M ost of the energy used by plug-ins comes from electricity and not from gasoline.That electricity can be generated efficiently and cleanly from America's abundant domestic energy resources, thus greatly reducing our dependence on imported oil. Unlike in the 1970s, when much of our electricity was generated from oil, today only 2% of our electricity is generated from oil. Hydrogen storage returns around 47% of original energy, while advanced batteries return 75-85%. According to the report, using electricity to charge electric vehicles (EVs) provides twice the miles per kilowatt hour than employing electricity to make hydrogen fuel.Lithium ion batteries developed for portable electronics can store electricity at an energy density about six times greater than conventional lead acid batteries and in the future could go nearly 250 miles between charges. 8. P-SERIES FUEL P-Series fuel is a mixture of natural gas liquids (pentanes plus), ethanol, and methyl tetrahydrofuran(MTHF), a biomass -derived co-solvent. P-Series is predominantly derived from renewable resources and burns much cleaner than gasoline. It can be mixed with gasoline in any proportion and is used in multi-fuel vehicles.Pure Energy Corporation holds the exclusive worldwide license to produce and supply P-Series fuel. Reference 1. Retrieved November 30, 2006, from http://oee. nrcan. gc. ca/transportation/fuels/hydrogen-fuelcells/hydrogen. cfm? attr=16 2. Retrieved November 30, 2006, from http://www. nrel. gov/vehiclesandfuels/hev/plugins. html 3. Retrieved November 30, 2006, from http://www. ethanol. org/e85. html 4. Plug-in Hybrid Vehicles. Retrieved November 30, 2006 from http://www. iags. org/pih. htm 5. K. R. Gerdes and G. J. Suppes. 2001. Miscibility of Ethanol in Diesel Fuels . Ind. Eng. Chem.Res. , 40 (3), 949 -956, 2001 6. A. C. Hansen, P. W. L. Lyne, and Q. Zhang, â€Å"Ethanol-Diesel Blends: A Step Towards Bio-based Fuel for Diesel Engines,† ASAE Paper No. 01-6048, July2001. 7. Hua Lu Karlsson. 2006. Emissions from Conventional Gasoline Vehicles Driven with Ethanol Blend Fuels. http://www. senternovem. nl/mmfiles/ ethanol_blend_emissions_in_conventional_vehicles_tcm24-195177. pdf. 8. U. S. Department of Energy. 2006. http://www. eere. energy. gov/ afdc/afv/prop_vehicles. html. 9. Ethanol Fact Book. 2005. www. cleanfuelsdc. org/pubs/ documents/2003EthanolFactBook. pdf.

Free Essays on Frederick Chopin

Frederic Chopin, the Polish composer and pianist, was born on March 1,1810, according to the statements of the artist himself and his family, but according to his baptismal certificate, which was written several weeks after his birth, the date was 22 February (Huneker, 2). His birthplace was the village of Zelazowa Wola, part of the Duchy of Warsaw. The musical talent of Frederic became apparent extremely early on, and it was compared with the childhood genius of Mozart (Marek, 23). Already at the age of 7, Frederic was the author of two polonaises, the first being published in the engraving workshop of Father Cybulski. The prodigy was featured in the Warsaw newspapers, and little Chopin became the attraction and ornament of receptions given in the aristocratic salons of the capital. He also began giving public charity concerts. His first professional piano lessons lasted from 1816 to 1822, when his teacher was no longer able to give any more help to a pupil whose skills surpassed his own (Seroff, 19). Wilhelm WÃ ¼rfel, a renowned pianist and professor at the Warsaw Conservatory, supervised the further development of Frederic’s talent. WÃ ¼rfel would offer valuable, although irregular, advice as regards playing the piano and organ to young Chopin (Marek, 51). Frederic later attended the Warsaw Lyceum where his father was one of the professors. He spent his summer holidays in estates belonging to the parents of his school friends in various parts of the country. The young composer listened to and noted down the texts of folk songs, took part in peasant weddings and harvest festivities, danced, and played a folk instrument resembling a double bass with the village musicians; all of which he described in his letters. Chopin became well acquainted with the folk music of the Polish plains in its authentic form, with its distinct tonality, richness of rhythms and dance vigor (Huneker, 41). When composing his first mazurkas in 1825, as w... Free Essays on Frederick Chopin Free Essays on Frederick Chopin Frederic Chopin, the Polish composer and pianist, was born on March 1,1810, according to the statements of the artist himself and his family, but according to his baptismal certificate, which was written several weeks after his birth, the date was 22 February (Huneker, 2). His birthplace was the village of Zelazowa Wola, part of the Duchy of Warsaw. The musical talent of Frederic became apparent extremely early on, and it was compared with the childhood genius of Mozart (Marek, 23). Already at the age of 7, Frederic was the author of two polonaises, the first being published in the engraving workshop of Father Cybulski. The prodigy was featured in the Warsaw newspapers, and little Chopin became the attraction and ornament of receptions given in the aristocratic salons of the capital. He also began giving public charity concerts. His first professional piano lessons lasted from 1816 to 1822, when his teacher was no longer able to give any more help to a pupil whose skills surpassed his own (Seroff, 19). Wilhelm WÃ ¼rfel, a renowned pianist and professor at the Warsaw Conservatory, supervised the further development of Frederic’s talent. WÃ ¼rfel would offer valuable, although irregular, advice as regards playing the piano and organ to young Chopin (Marek, 51). Frederic later attended the Warsaw Lyceum where his father was one of the professors. He spent his summer holidays in estates belonging to the parents of his school friends in various parts of the country. The young composer listened to and noted down the texts of folk songs, took part in peasant weddings and harvest festivities, danced, and played a folk instrument resembling a double bass with the village musicians; all of which he described in his letters. Chopin became well acquainted with the folk music of the Polish plains in its authentic form, with its distinct tonality, richness of rhythms and dance vigor (Huneker, 41). When composing his first mazurkas in 1825, as w...

High School Finals vs. College Finals

High School Finals vs. College Finals Finals are the most pleasant time of the year with all of those books and lecture notes, sleepless nights and gallons of coffee. Okay, we are kidding! Who in the world loves finals? However, even if you are in high school and hate finals, it doesnt mean that you dont want to be mentally prepared for final sessions which await you in college. Or, maybe you are already a college student and want to refresh high school finals in your memory to complain that those kids from high school dont know yet how lucky they are. So, what are the main differences between high school finals and college finals? Which are harder? We have prepared a comparative list just for curious guys like you. High School Finals A lot of college students say that high school finals are childs play. They are much easier and less stressful than the finals in college. We dont mean that finals in high school are as easy as pie. But they are not that big deal. Usually, your tests in high school worth about 15% of the grade and contain only the information that you were studying in class. Surely, they require preparation and  reviewing the materials. You might also need to do online tests and quizzes or study with your friend using question cards. Eat well, have enough sleep, look through your notes before the test and dont panic too much – these are the basic tips for every high school student who wants to pass finals successfully. But if you think that high school finals are the most intense time you experience during academic studying, then we, actually, should tell you the bad news. College finals are nothing like high school ones. College Finals College classes might cover certain materials which you have already studied in high school. For example, a certain book, a poem or historical events. But the approach to studying is very different in college. It requires in-depth research and analysis. Thats why its not surprising that you have to conduct a lot of research while doing college homework. In class, you are provided with essential basis – a skeleton that allows you to build your knowledge around it. Your motivation and your aspiration are the main factors which define your ability to pass the test. So, examining scholarly sources recommended by your professor is not just an option – its â€Å"a must† for you. Otherwise, you wont be able to pass the test. A pro tip: If you are looking for other tips for improving your grades, check out our advice on how you can become an A-level student. The Importance College finals are all about hard work. You can see hundreds of half-asleep students walking around the campus during this period. Grades for finals make 50% of your final grade which causes extra pressure. Final tests are also about managing your schedule as its hard to study well and have part-time job, social life, and hobbies. So, its not surprising that the words â€Å"college finals week† can be found in a student vocabulary somewhere in between â€Å"apocalypse† and â€Å"insomnia.† How to Survive Finals Week So, are there any chances to survive through the college finals week and keep your sanity? Of course, there are. Many students successfully pass their tests if they put enough effort into studying through the semester or if studying hard right before the finals. If you are a college student, then you probably know what the main things that a student needs throughout the finals and a dead week are – something that can be called a college finals survival kit. Basically, such a kit should contain: Stickers, markers, and bookmarks – because you have to look through millions of pages and need to mark the most important things. Candies, cookies, and chocolate bars – because you need to boost your brain activity and reduce stress with sugar or some healthy energy booster food. Energy drinks and coffee – because you will need to spend a lot of time studying and not falling asleep. Caution: be careful with caffeine as its not completely safe.    By the way, the worst thing you can do is pulling all-nighters as this way you will just waste your time. When you are stressed and asleep, especially if studying for too long, your brain cant perceive and remember information properly. That means that you will spend these sleepless nights in vain. Summarizing: The Key Differences So, lets take a look at the key differences between high school and college finals. The Value Finals in high school make up to 15% of your grade, thats why they wont define the final score as much as tasks you completed throughout the studying year. College finals, in their turn, make up to 50% of the grade which causes much pressure, as you can fail the course only because of an unlucky day. The Place for Studying As a high school student, you probably wonder why so many college students prefer having studying sessions in the library? Thats because they need a quiet place that can get them into the right mood to have long studying sessions without being distracted by different factors like noisy roommates. High school students usually study for their tests at home or in places like a buffet, park, etc. The Materials When studying for high school finals, you usually just have to look through the notes you wrote down in class. College students usually can be spotted with tons of books around them and browsing through articles and other sources on the internet. The Difficulty High school finals usually contain predictable questions that you can prepare beforehand. In college, the difficulty of the questions depends on the professors decision only. So, be sure to avoid spoiling your relationship with your professor if you want to pass your college exams. So, these were the main differences between high school and college exams. If you are curious about what other differences between high school and college are, check out our article! Have something to add? Just let us know!

Aortic Dissection Research Paper Example | Topics and Well Written Essays - 500 words

Aortic Dissection - Research Paper Example Other persons complain of shortness of breath, arm and leg pains, weakness and loss of consciousness. If arteries supplying the heart are affected, it may result in heart attack. If the arteries supplying blood to the brain are affected the patient may suffer a stroke. Diagnosis of aortic dissection includes a complete examination of blood pressure, heart, and pulses. An electrocardiogram may be used to show complications of the dissection. X-rays may be used to show enlarged aorta. However, x-ray and ECG may fail to show aortic dissection. The most efficient and frequently used tests to diagnose aortic dissection include a computed tomography scan, transesophageal echocardiogram, and magnetic resonance imaging. Therefore, accurate diagnosis of the condition is critical for reducing the mortality rates of patients facing aortic dissection. The goals of treating a patient diagnosed with aortic dissection are to control the team, find out whether the repairing the tear may benefit the patient and treating any other associated complications. The tear can be controlled by reducing the blood pressure as much as possible. Various medications are available to reduce blood pressure and lower heart rate. Such blockers include diltiazem and verapamil. Based on the evaluation of the patient, surgical treatment may be considered. Immediate surgery may be considered for a patient diagnosed with type A dissection. For type B dissection, medical treatment is usually considered and surgical treatment is not recommended.

Kingston Charcoal Research Paper Example | Topics and Well Written Essays - 1750 words

Kingston Charcoal - Research Paper Example However, there is a concern in production regarding the adequacy of Kingsford's existing capacity. Grilling has been described as a passion and a way to party of common Americans during celebrations and occasions, the Clorox Company, founded in 1913, decided to acquire Kingsford Charcoal as one of its products in 1973. Kingsford Charcoal is the one of the 50 products and the largest product group that Clorox Company markets around the world to consumers. It represented around 9 percent of Clorox's revenues in the year 2000. In addition to this, in the charcoal grilling business, Kingsford is the leading in sales, constantly getting more than 50 percent of the market share from 1997 to 2000. This is as opposed to Royal Oak's 14.2 percent share in 1997, which then gradually declined to 6.4 in the year 2000, and the constant range of 33 to 34 percent of market share of private label. Charcoal briquettes are manufactured from wood, minerals, limestone, starch, borax, sodium nitrate, and sawdust in a two-part procedure. These charcoal briquettes were packaged in its present condition in blue bags and sold as Kingsford Charcoal as either "regular" or "blue bag." In addition, other briquettes are treated with Kingsford lighter fluid and sold as Kingsford Match Light in red bags, packaged as either "instant" or "red bag." Both types of briquettes were available in three sizes: 10 lbs., 20, lbs., and 48 lbs. for the regular or blue bags; and 8 lbs., 15 lbs., and 30 lbs. for the instant or red bags. Kingsford Charcoal briquettes Size and Pricing Regular or Blue Bags Instant or Red Bags 10 lbs. $4.25 8 lbs. $5.20 20 lbs. $6.78 15 lbs. $8.07 48 lbs. (2 x 24 lb. bags) Not available 30 lbs. (2 x 15 lb. bags) Not available Table 1. Various packaging sizes with prices of both types of Kingsford Charcoal briquettes. The largest sizes were usually just available in club stores like Costco amd Sam's Club. However, food stores and supermarkets, merchandisers, and drug stores, and Wal-mart, carried a variety of the other smaller sizes. The prices given varied by type and size, and it has been found that the main competitors of Kingsford, Royal Oak and private label brands, were cheaper than Kingsford by 25 to 30 percent. Key Success Drivers The business of Kingsford Charcoal was seasonal, with its peak of 60 percent between the period of May 1 and September 1, which covers the holidays Memorial Day and 4th of July. These two holidays represent about 35 percent of Kingsford's annual sales. Aside from the holidays, another factor that Kingsford sales are dependent on is the weather. When the weather is good, the tendency for sonsumers is to think that it would be a great time to barbecue. In this essence, a big part of the sales are from impulsive purchases. Factors to Consider Pricing The team of Smith Boyle and Warren found that there was a narrowing price gap because of

Employee relations Essay Example | Topics and Well Written Essays - 1500 words

Employee relations - Essay Example All these activities could be broadly put into three major categories such as collective bargaining or negotiations mainly wage negotiations, industrial action and legal actions. Unions as representative of workers organizations bargain with employers or various such issues such as wages, allowances, bonus, hours of work, reinstatement etc. The unions have secure bargaining power by statute and bargaining is done with the presence of the third party. Trade unions and its impact: It has been quite a longtime the discussion is going on that trade unions affect productivity of workforce individually or collectively in positive or negative way. Dipp, Lupton and Aslop (2000, 2002) indicate a fall in the extent, which employers regard unions as damaging to industrial relations. Impact of trade unions on productivity and the economic performance of organizations have long been debated. The UK firms are primarily using the latest equipment, automation and technology, resulting in high labor productivity and the ability to produce quality products to meet the requirements of EU and US markets. Differences in technology, automation, age of equipment, levels of employment, all affect labor productivity. Most of the EU producers have increased their productivity in recent years by increased automation, improving technology, and downsizing, instigating â€Å"cultural change† programmes, and bringing in productivity-linked incentive pa y schemes. British political climate hostile to the trade unions has considerably weakened trade unionism. The received wisdom is that unionization rates have fallen rapidly as unions have failed to become recognized in newly setup work places (Machins, 2000). Throughout the 1980’s a range of anti union legislative measures were introduced by conservative govt. and the seemed to have a particularly adverse effect on recognition in establishments’

Methods Used for Process Costing

Methods Used for Process Costing A process costing method is used for Indus trick producing chemical, petroleum, textile, and flour, pharmaceutical, shoos and coal. This type of costing is also used by firms manufacturing such things methods is the assembly type industry which manufactures such things as type writers, automobiles. Airplanes and house hold electric appliances. Finally certain service industries, such sagas, water, and heat, cost their products by using process costing methods. In fact process costing procedure are often termed continuous or mass production cost accounting procedure. http://www.principlesofaccounting.com/ART/c20art/steelprocess.JPG What is Process Costing? Process costing is a type of costing system that is used for uniform, or homogeneous, products. Process costing averages the costs over all units to come to the per unit cost. This is in contrast to other types of costing systems, such as job-order costing that is used for products that are in differentiated batches. Unlike job-order costing, process costing is tracked using a work-in-process account for each department, rather than through subsidiary ledgers] Process Costing In accounting, process costing is a method of assigning production costs to units of output. In process costing systems, production costs are not traced to individual units of output. Costs are assigned first to production departments and then to units of output as they move through the departments. The process costing method is typically used for processes that produce large quantities of homogeneous products. The process costing method is in contrast to other costing methods, such as product costing, job costing, or operation costing systems. Using the process costing method is optimal under certain conditions. If the output products are homogeneous, that is, the units of output are relatively indistinguishable from one another, it may be beneficial to use process costing. If the output products are of low value, meaning each individual unit of output is not worth much, it may be beneficial to use process costing. And if it is difficult or infeasible to trace production costs directly to individual units of output, it may be beneficial to use the process costing method. Examples of operations that are likely to use the process costing method as opposed to another costing method include a cola bottling plant, a breakfast cereal maker, a company that makes computer chips, and company that produces lumber, and a company that produces bricks. For example, for the company that bottles cola, it would not be feasible or worthwhile to separate and record the cost of each bottle of cola in the bottling process. Therefore, the company would assign costs to the bottling process as a whole for a period of time, and then divide that overall process cost by the number of bottles produced during that period of time to assign production costs to each bottle of cola. Process Costing Methods 5 Steps for Process Costing Analyze inventory flow Convert in-process inventory to equivalent units Compute all applicable costs Calculate the cost per unit of finished and in-process inventory Allocate costs to units of finished and in-process inventory First, analyze the cost-flow model of the relevant inventory account to determine how much inventory was there at the beginning of the period, how much was started during the period, how much as completed during the period, and how much is left as work-in-process at the end of the period. Second, convert the work-in-process ending inventory into a number of equivalent units produced. This means if there are 1,000 units of inventory in work-in-process, and these units are all 50% complete, then you consider this as the equivalent of 500 units produced (500 = .50 x 1,000). Third, compute the total direct and indirect costs incurred by the production process that need to be assigned to the units completed and the units still in process. This includes the costs associated with the beginning inventory and the costs incurred during the relevant period. Fourth, calculate the amount of cost to be assigned to the completed units of output and the equivalent of completed units of output still in the ending inventory. For example, if 2,000 units were completed, and 1,000 units were left half-finished, then you would divide the applicable costs by 2,500 units. Fifth, allocate the relevant costs to the units of product that were completed and to the units of product that remain in the work-in-process account. Source: Hilton, Ronald W., Michael W. Maher, Frank H. Selto. Cost Management Strategies for Business Decision, Mcgraw-Hill Irwin, New York, NY, 2008. Process Costing Procedures Process costing systems follow specific procedures, and while exact procedures may vary by company or by industry, they will generally follow these steps: While other types of costing start with a sales order, a sales order is not needed for process costing as it is a continuous process The work-in-process accounts are divided by department and are named as such for example: Work-in-process Department Name The first department in the process makes the first entry into the work-in-process account, generally for the direct raw materials As the products move from department to department, entries are made to each work-in-process department account Direct labor costs are recorded by period Actual overhead costs are recorded; no contra-account is needed because there is no over- or under-applied overhead due to the actual cost being applied Indirect costs are applied to the overhead account in actual amounts Normal spoilage is recorded as a cost to the work-in-process account; abnormal spoilage is removed from the work-in-process account and applied to a separate account so it can be addressed by management. When Is Process Costing Appropriate? Process costing is appropriate when products are homogeneous (or identical). Where job-order and other types of costing seek to find the cost per unit for batches of differentiated products, process costing seeks to find the average cost of all units over a period of time. Therefore, process costing is only appropriate when all units are the same. For example, a manufacturing company that produces only one homogeneous product may elect to use process costing. Characteristics and process of costing. The characteristics of process costing are: A cost of production report is used to collect, summarize, and compute total and unit cost. Production is accumulated and reported by departments. Costs are posted to departmental work in process accounts. Production in process at the end of a period is restated in terms of completed units. Total costs charged to a department are divided by total computed production of the department in order to determine a unit cost for a specific period. Costs of completed units of a department are transferred to the next processing department in order to arrive at the total costs of the finished products during a period. At the same time, costs are assigned to units still in process. Characteristics and procedure. Accumulate material, labor, and factory over head costs by departments. Determine a unit cost for each department. Transfer costs from one department. Assign coast to the inventory of work still in process. If accurate unit and inventory costs are to be established by process costing procedure, costs of a period must be identified with units produced in the same period. Features/Characteristics of Process Costing Process Costing Method is applicable where the output results from a sequence of continuous or repetitive operations or processes and products are identical and cannot be segregated. Process Costing enables the ascertainment of cost of the product at each process or stage of manufacture. The following features may be identified with process costing: The output consists of products which are homogenous. Production is carried on in different stages (each of which is called a process) having a continuous flow. Production takes place continuously except in cases where the plant and machinery are shut down for maintenance etc. Output is uniform and all units are identical during each process. It would not be possible to trace the identity of any particular lot of output to any lot of input. The input will pass through two or more processes before it takes the shape of the output. The output of each process becomes the input for the next process until the final product is obtained, with the last process giving the final product. The output of a process (except the last) may also be saleable in which case the process may generate some profit. The input of a process (except the first) may be capable of being acquired from the outside sources. The output of a process is transferred to the next process generally at cost to the process. It may also be transferred at market price to enable checking efficiency of operations in comparison to the market conditions. Normal and abnormal losses may arise in the processes There are a number of industries in which process costing can be applied. Elements/Components of Cost Process, cost, accounting, recording, direct, indirect, costs For the purpose of cost accounting, the process industry is divided into separate departments with each department representing a specific process. The Direct Material and Direct Labor/Labor Costs are collected for each department separately and the overheads which are collected over all the departments/processes are apportioned over the various departments/processes on some rational basis. The following are the main elements/components of costs involved in the manufacturing process where process costing method is adopted. Direct Materials There are two types of materials that we come across in process costing. Primary Material Materials which are introduced in the initial process and passed on to the next process as a part of output after completion of processing. Secondary Material Materials which are introduced in the first or subsequent processes in addition to the main material introduced in the initial process. This gets mixed up with the main material and is passed on to the subsequent processes as a part of the output. Direct Labor/Labor The direct labour/labor cost is generally incurred in every process. Identification of direct labour cost is also relatively easy in process costing industry Direct Expenses Expenses in addition to Direct Material and Labor which can be directly attributable to a particular process. These are costs relevant to specific processes. Production Overheads The overhead expenses are generally expended over all the processes involved in production. These are to be apportioned over the various processes in an amicable manner. Methodology of Recording/Accounting Costs Financial Accounting Methodology is adopted for recording costs involved. Process Accounts A nominal account for each process is used to record all the costs relevant to a process. Each process account is Debited with The Primary Direct Material Cost Secondary Direct Material Cost Direct Labor Cost Direct Expenses and Production Overheads allocated and/or apportioned to the process. Credited with The value of output transferred to the subsequent process or finished stocks. Numbers, Alphabets or any word or phrase representing the process are used as suffixes/prefixes in the names (Process I a/c, Process A a/c, Refining Process A a/c, etc.,.) to distinctly identify the processes accounts. Process Stock Accounts Stocks relevant to a process are maintained in a separate stock account. Stock accounts for input may be maintained where all the input acquired/received for a process during a period is not used up. Stock accounts for output may be maintained where all the output produced/completed in a process during a period is not disposed off either by transfer to the next process or by sale. Where the output relevant to a process is sold apart from being transferred to the next process, it generates revenue. These revenues relevant to a process, are generally recorded using the process account or the stock account. FEATURES of Process Costing The product of one process becomes the INPUT OR RAW MATERIAL of the next process; There is a CONTINUOUS FLOW OF IDENTICAL OUTPUT; It is DIFFICULT TO IDENTIFY A COST UNIT because each cost unit is part of a process; It is difficult to cost a cost unit hence we can only find the AVERAGE COST PER UNIT over period of time; COST CENTRES are set up and costs are collected by the cost centers; It is possible that JOINT PRODUCTS may be produced in the processes; WASTE may arise during processing eg due to evaporation, etc Each process or department performs a particular operation(s). A certain stage of production is completed in each process. Each process is carried out by a certain department. A person is usually responsible for a process. An account called a PROCESS ACCOUNT is maintained for each process. This process account captures/records the following: All costs-materials, labor and overheads; Scrap Output Opening work-in-process Closing work-in-process Transfers from previous process Losses or gains Reasons for use Companies need to allocate total product costs to units of product for the following reasons: A conducts are manufactured in large quantities, but products may be sold in small quantities, sometimes one at a time (automobiles, loaves of bread), a dozen or two at a time (eggs, cookies), etc. Product costs must be transferred from Finished Goods to Cost of Goods Sold as sales are made. This requires a correct and accurate accounting of product costs per unit, to have a proper matching of product costs against related sales revenue. Managers need to maintain cost control over the manufacturing process. Process costing provides managers with feedback that can be used to compare similar product costs from one month to the next, keeping costs in line with projected manufacturing budgets. A fraction-of-a-cent cost change can represent a large dollar change in overall profitability, when selling millions of units of product a month. Managers must carefully watch per unit costs on a daily basis through the production process, while at the same time dealing with materials and output in huge quantities. Materials part way through a process (e.g. chemicals) might need to be given a value, process costing allows for this. By determining what cost the part processed material has incurred such as labor or overhead an equivalent unit relative to the value of a finished process can be calculated. Comparisons Similarities between job order and process costing include: Both systems have the same basic purpose-to calculate unit cost Both systems use the same manufacturing accounts The flow of costs through the manufacturing accounts is basically the Same. However, there are some important differences between job order and processing costing as described below. Job Order Costing Process Costing Each job is different All products are identical Costs are accumulated by job Costs are accumulated by department Costs are captured on a job cost sheet Costs are accumulated on a department production report Unit costs are computed by job Unit costs are computed by department Study the production flow and the cost flows of companies which use process costing in Exhibits 4-2, 4-3, and 4-4. Note that as units are partially completed in one department they proceed onto another department for further processing. This will require a journal entry such as: Work in Process Department B Work in Process Department A When the products are completed they are transferred from the final processing department to Finished Goods. Study the model journal entries on Pages 149-150. A complication arising in process costing is that not all units may be completed at the balance sheet date. To calculate unit costs, it will be necessary to compute equivalent units of production. Equivalent units can be defined as the product of the number of partially completed units times the percentage completion of these units. If there are 300 of partially completed units at year-end which are 40% complete, then there are 120 equivalent units. If say 5000 units were completed during the period, the managerial accountant would add 5000 and 120 to arrive at 5120 equivalent units completed during the period. Then total department costs for the period (direct material, direct labor, and overhead) would be divided by the 5120 equivalent units to arrive at cost per unit. Equivalent units can be computed in two different ways, the weighted average method and the FIFO method. We only cover the weighted average method in this course and therefore skip Appendix 4A. Companies using process costing prepare departmental production reports. Exhibit 4-9, Page 158, is a production report for Double Diamond Skis Shaping and Milling Department. Note that the production report consists of three parts as follows: A quantity schedule which shows the flow of units through the department and a  computation of equivalent units A computation of costs per equivalent unit A reconciliation of all cost flows into and out of the department Also note in Exhibit 4-9 that the equivalent unit totals are different for material costs and for conversion costs. This frequently happens as all material is input at the start of the production process but the direct labor and overhead costs are incurred sometime later. 7. Mention of sources used 1. Process Costing Systems What is it and when is it used? A process-costing system is a costing system in which the cost of a product or service is obtained by assigning costs to masses of like or similar units. Unit costs are then computed on an average basis. Process-costing systems are used in industries that produce like or similar units which are often mass produced. In these industries, products are manufactured in a very similar way. The companies usually use the same amount of direct materials, direct manufacturing labor costs and manufacturing overhead costs. Industries that use process costing systems are for example: chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages and breakfast cereals. The difference between job costing and process costing is the extent of averaging used to compute unit costs of product and services. The cost object in job costing is a job that constitutes a distinctly identifiable product or service. The quantity of manufacturing resources is different in any job. It would be incorrect to cost each job at the same average manufacturing cost. So, when like or similar units are mass produced, process costing averages manufacturing costs over all units produced. The costs of a product are important for inventory calculations, pricing decisions and product profitability analysis. Its also important for measuring how well the management is done and if costs are reduced effectively. Illustrating process costing The best way to show how process costing works, is by example: Global Defense, Inc, manufactures thousands of components for missiles and military equipment. One of these is called DG-19. The product-costing system for DG-19 has a single direct-cost strategy (direct materials) and a single indirect-cost category (conversion costs). Each unit passes through two departments: the Assembly Department and the Testing Department. Every effort is made to make sure that all DG-19 products are identical. Direct materials are added at the beginning of the process in Assembly. Additional direct materials are added at the end of processing in the Testing Department. Conversion costs are added evenly during both processes. They include manufacturing labor, indirect materials, energy, plant depreciation and so on. After leaving the Testing Department, the DG-19 component is transferred to Finished Goods. 2. Three cases 2.1 Case 1: Process Costing with no beginning or ending work in process inventory During January, the first month of the period, Global Defense starts with the manufacturing process. All units will start and end in this period. Altogether, Global Defense will manufacture 400 units of DG-19 during this period. Direct materials in this period: $ 32.000 Conversion costs in this period: $ 24.000 _______ Total Assembly costs in January: $ 56.000 Global Defense records direct materials and conversion costs in the Assembly Department as these costs are incurred. By averaging, the assembly cost per unit would be $ 56.000 / 400 units = $ 140: Direct materials costs by unit ($32.000 / 400) $ 80 Conversion costs per unit ($ 24.000 / 400) $ 60 _____ Assembly Department cost per unit $ 140 Each unit is identical in this case, so we assume that all units receive the same amount of direct materials and conversion costs. The unit costs can be averaged by dividing total costs in a given accounting period by total units manufactured. This approach is for example used by banks to compute the unit costs of 100.000 similar customer deposits made in a month. It is usually used by organizations with mass production of standard units and no incomplete units after the period. 2.2 Case 2: Process costing with no beginning but an ending work in Process Inventory There is no beginning inventory in February, because all 400 units produced in January had been fully completed. Due to customer delays in placing orders, it was only possible to produce 175 units in February. The 225 partially assembled units as of February 28 were fully processed with respect to direct materials, because all direct materials in the Assembly Department are added at the beginning of the assembly process. Conversion costs are added evenly during the assembly process. Based on the work completed relative to the total work required to be done, an Assembly Department supervisor estimates that the partially assembled units were, on average, 60 % complete as to conversion costs. Total costs for February: Direct materials costs in February $ 32.000 Conversion costs February $ 18.600 _______ Total Assembly Departments costs $ 50.600 Problem: How should Global Defense calculate the cost of fully assembled units and the cost of the partially assembled units still in process? The following four steps help us to find the answer: Step 1: Summarize the flow of physical unit of output Step 2: Compute output in terms of equivalent units Step 3: Compute equivalent unit costs Step 4: Summarize total costs to account for and assign these cost to units completed and to units in ending work in process Step 1 tracks the physical unit of output. It shows, where they come from and how many units are there to account for, and where they go and how they are accounted for. Step 2 measures the output in equivalent units, not in physical units, because not all units had been completed. The 400 units are complete in terms of equivalent units of direct materials, because all direct materials are added in the Assembly Department at the initial stage of the process. So you count all 400 units in equivalent direct costs. The 175 fully assembled units are completely processed with respect to conversion costs. The partially assembled units in ending process are 60 % complete (on average). Therefore, the conversion costs in 225 partially assembled units is equivalent to conversion costs in 135 (60% of 225) fully assembled units. So, 310 equivalent units of conversion costs are assembled and transferred out and 135 equivalent units are in ending work in process inventory. In step 3, equivalent unit costs are computed by dividing direct materials and conversion costs added during February by the related quantity of equivalent units of work done in February: Direct costs Conversion costs Costs added during February: $ 32.000 $ 18.600 Divide by equivalent units work done in February: / 400 / 300 ________ _________ Cost per equivalent unit of work done in February: $ 80 $ 60 In Step 4, total costs to account for are summarized and assigned to units completed and transferred out and to units still in process at the end of February. Since the beginning balance of the work in process is zero, total costs to account for consist of the costs added during February: direct materials $ 32.000 and conversion costs $ 18.600. Direct material costs are 225 times $80 (=$18.000) + Conversion costs: 135 times $60 (=$8.100). Total costs are therefore: $18.000 + $8.100 = $26.100. 2.3 Case 3: Process costing with both beginning and ending work in process inventory In march, Global Defense has 225 partially assembled units in the Assembly Department. During march, Global Defense placed another 275 units into production. Step 1 traces the physical units of production. In march, 400 units are completed and transferred out, 100units are in ending inventory. Step 2 computes the output in terms of equivalent units: 275 equivalent units of direct materials and 315 equivalent units of conversion costs. Step 3 computes equivalent unit costs. Direct materials: $ 80; conversion materials: $ 60 Step 4 summarizes total costs to account for and assigns these costs to units completed and to units in ending work in progress. The costs that get assigned to each of these categories depend, as in all inventory accounting, on the specific assumptions regarding the flow of costs. Next are described to alternative methods, the weighted-average method and the first-in, first-out method. 3. Weighted-average method The weighted-average process-costing method assigns the average equivalent unit cost of all work done to date (regardless of when it was done) to equivalent units completed and transferred out, and to equivalent units in ending inventory. The weighted-average cost is simply the average of various equivalent unit costs entering the work in process account. 4. First-In, First-out Method The First-in, first-out (FIFO) process-costing method assigns the cost of the earliest equivalent units available (starting with the equivalent units in beginning work-in-process inventory. This method assumes that the earliest equivalent units in work in process Assembly account are completed first. 5. Transferred-in costs in process costing Transferred-in costs (or previous department costs) are costs incurred in a previous department that are carried forward as part of the products cost as it moves to a subsequent department. That means, costs move with the units when they are transferred to a new department. So, computations of Testing costs must include transferred-in costs, additional direct materials costs and conversion costs added in Testing. The four -step procedure is used to account for the costs of a subsequent department that has transferred-in costs. Units are fully completed as to transferred-in costs because these costs are just carried forward from the previous process. Direct materials costs have a zero degree of completion in both beginning and ending work-in-process inventories, because in Testing, direct materials are introduced at the end of the process. That completes steps 1 and 2. 5.1 Transferred-in Costs and the weigthed-average method In step 3, the equivalent unit costs are computed. In step 4, the total costs to account for are summarized, that is the total debits to Work in Process under the weighted-average method. After that, these costs are assigned to units completed and to units in ending work-in-process inventory. Beginning work in process and work done in the current period are totaled and merged together for purposes of computing weighted-average costs. A company may split the Work in Process account into Work in Process Testing, Transferred-in Costs, Work in Process Testing, Direct Materials and Work in Process Testing, Conversion costs. The journal entries would contain this detail, though the underlying reasoning and techniques would be unaffected. 5.2 Transferred-in Costs and the FIFO-Method The costs transferred-in from the Assembly Department are different when the weighted-average rather than the FIFO method is used in step 3. In step 4, the total costs to account for are summarized, consisting of the beginning inventory plus costs added during the current period, under the FIFO-method. These costs differ from the total debits to Work on Process under the weighted-average method, because of the different costs of completed units transferred-in from the Assembly Department under the weighted-average and FIFO methods. When assigning costs, the FIFO method keeps the beginning inventory separate and distinct from the work done during the current period. Each department in interdepartmental transfers is regarded as being separate and distinct for accounting purposes. All costs transferred in during a given accounting period are carried at one unit cost figure, regardless of whether previous departments used the weighted-average or the FIFO method. 6. Common Mistakes with Transferred-in Costs Here are some common pitfalls to avoid when accounting for transferred-in costs: Remember to include transferred-in costs from previous departments in your calculations. Such costs should be treated as if they were another kind of direct material added at the beginning of the process. In other words, when successive departments are involved, transferred units from one department become all or a part of the direct materials of the next department; however, they are called transferred-in costs, not direct materials costs. In calculating costs to be transferred on a FIFO basis, do not overlook the costs assigned at the beginning of the period to units that were in process but are now included in the units transferred. Unit costs may fluctuate between periods. Therefore, transferred units may contain batches accumulated at different unit costs. Units may be measured in different terms in different departments. Consider each department separately. Unit costs could be based on kilograms in the first department and liters in the second , so as units are received by the second department, their measure