Black White by The Maine free essay sample

The Maine happens to be my favorite band for those who didnt know. Their newest album came out on July 13th, 2010. It was their ssecond full length album they released. Ive listened to it probably more times than I can count. Its my favorite cd that theyve ever released. What makes it so special is that each song has meaning behind it, even if its just a fun song such as, Give It To Me. Another great thing about the album is it comes with to acoustic songs included if you bought the digital copy. Inside of You was a single let out in early May and became a big hit, along with Growing Up. I give this album good reviews for multiple reasons. One of the reasons is you can tell they put a lot of time and effort into making this cd special and different from others. We will write a custom essay sample on Black White by The Maine or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page They try to make their sound appealing to everyone, they add certain twists in whatever their playing. In my opinion its just good music. Its full of heart and soul, when you listen to it, you dont just think Oh, I guess their okay.. You think, THIS BAND IS AWESOME. Theyve gotten me through more hard times then anyone or any other band. Without them knowing it, they have been there for me from the start. Im inspired by the way they try and do the best they can, even if they dont know whats in store for them. This record had so much work put into it and I think their deserve every ounce of positive attention they get.

The Obama Presidency Essay

The Obama Presidency Essay Free Online Research Papers Certainly when it comes to the 2008 presidential election senator Barack Obama is at the top of the list. Barack Obama was the fifth African American senator in the united state’s history and the only African American currently serving in the United States Senate. Senator Obama had just served three years in the Senate in Illinois before his announcement to run for the presidency. But after November 3, 2008, America Brought about change and for the first time in American history elected the first African American president, Barack Obama. In my opinion, he is a highly motivated speaker and is an advocate for a better America. President Obama was a candidate that branched out to all political parties. Upon reading me Obama book CHANGE WE CAN BELIEVE IN I came across some interesting policies and political challenges that we as Americans are facing in this critical time. The main political view that drew my attention was that precedent’s Obama plan to strengthen civil rights and fight for a fairer justice system, end racial profiling and protect the right to vote just reminded ones self of all the injustices that we as a nation still have to overcome. The American people could have not nominated a better man. Barack Obama’s record speaks for itself. President Obama has worked to promote civil right and fairness in the criminal justice system throughout his career. As a community organizer, Obama helped 150,000 African Americans register to vote. As a civil rights attorney, Obama litigated employment discrimination, housing discrimination, and voting right cases. As a senator, Obama passed one of the countries first racial profiling laws he has been a leading advocate in protecting the rights to vote and helping to reauthorize the voting rights act and leading opposition against discriminatory barriers to vote and will work to enforce civil right laws. All of this you ask. How or what does the election of Barack Obama, the first African-American President, means to me and my family. If there is anyone out there who still doubts that America is a place where all things are possible; who still wonders if the dream of our founders is alive in our time; who still questions the power of our democracy, Today is your answer President-Elect Barack Obama could not have said it better. When he talked about all the people who had hopes for this nation, being the rich and the poor the Democrats and the Republicans, white, Hispanic, Asian, Native American, gay striate, disabled and not disabled. ALL PEOPLE. This change has been a change that has affected the entire world. Not just for this nation, This has sent a message to all the world that we are a great people. I came from a dominant white family growing up, in a town where I had never seen any African American people. My family had no ties to any black African Americans at all. So as I grew up, I grew up in a very poor neighborhood. I can remember my parents saying something about a big recession and I can remember President Regan. I never really paid attention, probably because I was a kid who didn’t care. I do remember growing up poor though. My parents had a hard time when we got sick. We didn’t have medical cards, because we were poor that we could just go to the doctor. We just didn’t go. My mother was a kind of an old witch doctor. She would give us all kinds of tinctures and herbal remedies she grew in her garden. This was not because she wanted too but because of necessity. Health care has been bad in our nation for some time. I believe I was eight and now I am 40 and we still have the same maybe even worse health care problems. Instead of it costing 25.00 to s ee a physician it costs 75.00 and without insurance, the office wants payment up front. It’s not just the doctors and physicians. The drug companies are horrendous also. If you are elderly or on a fixed income, it is almost impossible to purchase medication that costs 120.00 per bottle. Sure Walmart has 200 prescriptions for four dollars each but how often can you be so lucky to get the ones on their lists. It’s not just the medical field. It’s the gas industry, the auto industry, the electric companies the gas companies, the housing industries. People left and right are losing their homes to foreclosures. Our economy is in turmoil our recession is the deepest it’s been in 30 years. And this all affects me and my family and friends. Out of the blue, we have a presidential nominee who is from a lowly birth, A son of a single mother, who grew up raised by his grandmother. Like so many other ordinary poor Americans, and who, just so happens to be biracial. I know the papers and media relate to President Barack Obama as a Black Man, but in reality, he is Mixed. Now in my adult life, this means everything to me. Ten years ago I met an African-American Man whom I found I had more in common with than any one man, white or black. I had been married to a man with a mental illness for 12 years and suffered from poverty and lack of medical treatment for him. Finally, after 12 years I could not deal with the problems of being indigent and nomadic, moving from one town to another, poor and dragging my children with me, one school after another. I finally settled down and decided to stay. I got a home in a local low-income housing program where my rent was free and I was given a supplement for the utilities. I had four daughters whom I worried about mentally, physically and emotionally. All was working well for me. Then I met Lee, a Black man one of the only Black men in my town. At the time there were only two living in this small very racist town of about 3,000 people. I tried to have Lee move in with me the housing program administrator made every effort to keep Lee from moving into my house with me. Finally, I was evicted because he was caught on my property by a neighbor who told. All this for his being black. We moved to another house in the same town. After being together for several years we decided to get married. In turn, we then had four children together. Going through all of this, was the one thought, how will my children be accepted, Will my children be accepted. Especially in this town. Year by year more Blacks have moved into my town and the acceptance is growing. My children go to school with six other mixed interracial black/white children. The interracial problems in our society as I see it depends a little on where you live. If you live in the southern states, the racist problems are high. Both for black and for white. For Mixed interracial children are still looked down upon, treated as not equal in mental abilities as white Caucasian children. We like to think that we have gotten past this element of racism but it truly exists. And for me, I didn’t see it until I had mixed children and married a Black man myself. I have been turned down for jobs, turned away from churches, friends have turned me away for being with a black man. Even my own family has turned me away first because of my choice to marry a black man, second because of my choice to have children with him. Our society has come along way from the days of Slavery, but some of the same old feelings and ideas still exist segregation still exists in different forms. Now in the 2008 Presidential Election, we have a Mixed interracial nominee who talks about all the problems in our society, he understands how it is to be poor. To scrape for food, to fight for heat in the winter, to stand in long lines for food, and medical care. Not just for the poor but for the elderly and for all of our nations people. We NEED a change. We need some kind of a monumental movement to push us in a new direction as a nation and as a people. What kind of a society will my children grow up in? I won’t be here forever. How will my daughter and my son be treated in school and in society as an interracial American? For this has plagued me since I found out I was expecting them. Now as the Elected President Barack Obama, we as a nation have overlooked his color, herd his words of encouragement and hoped that this Man of color can take us into a new generation of Pride in ourselves, overlooking the color of ones skin, to come together as a nation and as a people. Whe ther Barack Obama is for you or not, the message is for everyone. Get involved, believe you can make a difference. Let us summon a new spirit of patriotism; of service and responsibility where each of us resolves to pitch in and work harder and look after not only ourselves but each other. In all of this, it is my hope that we made the right choice. This is how I believe that. The election of Barack Obama has affected me and my family, and also my nation. Research Papers on The Obama Presidency EssayMr. Obama and IranEssay on â€Å"I have a Dream† Dr KingEmployment Law EssayEmmett Till BiographyThe Equal Rights AmendmentRacism and InjusticeLegalization of Same Sex MarriagesBooker T. Washington, W.E.B. Du Bois, Ida B. Wells-BarnettCash or Card?Government Funding Essay

Management and Control of Corporation Essay Example | Topics and Well Written Essays - 4750 words

Management and Control of Corporation - Essay Example Moreover, Romano (1998, 2359) states that although ‘both the states and the federal government regulate securities transactions, the current regulatory arrangements are a far cry from competitive federalism; the federal securities regime, consisting of the Securities Act of 1933 and the Securities Exchange Act of 1934, applies to all publicly traded firms and is a mandatory system of disclosure regulation, bolstered by antifraud provisions; while the federal laws do not preempt all state regulation, states cannot lower the regulatory standards applicable to firms covered by the federal regime because its requirements are mandatory; they have also been prevented from raising regulatory standards on some occasions’. Moreover, in the summer of 2002, Congress ‘passed the Sarbanes-Oxley Act (2) in response to a barrage of corporate governance crises and flagging investor confidence in the securities markets’ (Song, 2003, 257). Â  The historical background of the Securities legislation in the U.S. (included the proxy rules) can be rooted in 1929. To a more analytical description of the main events related with their establishment, Burk (1992, 23) stated that ‘investment bankers in the 1920 s were driven by a desire to gain influence over others and to make huge fortunes off their influence; all of them were not, of course, but enough was to set the tone; they took advantage of the mass market for securities, created to sell war bonds during the First World War, by peddling corporate securities of questionable value at artifically high prices; The result was not a permanent prosperity, as some predicted, but a crash, which saw stock prices lose ninety percent of their value over the course of three years, and an economic depression, which lasted for the better part of a decade’. Â  

Summary of text reading week 3 Essay Example | Topics and Well Written Essays - 750 words

Summary of text reading week 3 - Essay Example Immanence and transcendence are concepts that cross various attributes or perfections of God, where two such attributes are goodness and greatness. Immanence is God’s presence and activity within nature, human nature, and history (Erickson p 329). Transcendence is God’s separation from and independence of nature and humanity (Erickson p 338). To over-emphasize immanence would lead to a concept of loss of an active God, or pantheism, they believe God could not have existed before the natural order. To over-emphasize transcendence could lead to deism, where God has no role in humanity. To catalog all the perfections of God would be impossible because, God is above total understanding. Soren Kiekegaard’s view stated in Erickson’s text on page 341: â€Å"God and humans are of a different kind, we cannot reach God by adding more information or works God is God.† However, Ryrie does name a few of God’s perfections in his text. God’s greatness can be seen in His creation; also His greatness is seen in the resurrection of Christ Jesus from the dead. The word omnipotence describes God’s greatness. Omnipotence does not mean that God could always do anything against His nature, for instance God could never sin, lie or deny Himself. The perfection of goodness is another attribute of God. God’s goodness can be described as the ultimate source of all that is good. Swindoll describes on page 187: â€Å"the goodness of God is particularly featured in His Son Jesus who identified Himself as the good Shepherd.† (John 10:11, 14). Two of God’s perfections as described by Ryrie are eternity and infinity. Eternity as described by Ryrie is God existing backward and forward without interruption (Ryrie p 41). Infinity described by Ryrie means God is in no way limited by the universe or limits of time-space. God’s perfection of omnipresence means that God is present everywhere with His whole being at all

Academic writting Essay Example | Topics and Well Written Essays - 1000 words

Academic writting - Essay Example The challenge is that not everyone might know if they had experienced it. Anxiety can be described as a disorder that causes uneasiness, nervousness, worry and fear. It affects the way an individual feels and behaves towards everyday situation (DiMatteo et al. 2000). Learners often experience anxiety when confronted by a test or examination. Although anxiety is considered as normal, it can also be considered to be a problem when it brings symptoms such as lack of sleep or lack of ability to function normally. Anxiety occurs when a reaction to a situation becomes out of proportion or becomes overbearing for one to think or act normally. As a matter of fact, there are different types of anxiety. These include generalized anxiety disorder, panic disorder anxiety and Social Anxiety Disorder. To begin with, generalized anxiety is a chronic disorder that is excessive, long lasting and tends to affect how the sufferer responds to life events on a daily basis. It causes an individual to worry about nonspecific everyday life situations. A sufferer suffering from this type of disorder would often worry about things that are related to health, money, family and work. The sufferer also finds it difficult in making decisions. The sufferer may not know how to identify the actual fear or know how to deal or control their worry about a nonspecific situation, therefore believing that they will fail in that given situation. It may be possible that the learner may have spent limited study time in the preparation for a test or examination due to work commitments or family responsibilities, this in turn will affect the mindset of the individual making them to believe that they are likely going to perform badly on the test or examination. Also, their mind and body turns a normal emotion as worry that usually motivates one to accomplish a task to a feeling of helplessness that does not allow the learner to get motivated about the exam instead creating panic. As adults, we

Zang Fu Doctrine in Traditional Chinese Medicine

Zang Fu Doctrine in Traditional Chinese Medicine 1.0. Introduction Traditional Chinese medicine brilliantly in a poetic way explains the basic concepts of the correspondence between man and nature, the integrity of human body and mind, and maintenance of a dynamic balance of life activities under the influence of the internal and external environments. Confucianism and Daoism philosophies summarized and synthesized knowledge and lay the foundation for establishing a unique theoretical system for Traditional Chinese medicine. The generative and revelatory perceptions in the traditional Chinese medicine explain that the heart is the master of Zang fu. The heart is free and gives orders to its officials the zang fu organs. The heart in Chinese medicine is the totality of psychological, physiological, intellectual, and spiritual interaction with Zang fu unity. This unity is controlled by the master heart. Heart is considered as Sovereign fire (Jun Hou) and minister fire (Chen Hou), having double aspects yet being one Zang. The word Xin (Heart) is imbedded in the Chinese culture, and language and is present in centre of thought and Chinese medicine. In western terms Heart can be considered as a physically internal organ that pumps blood for circulation in terms of its bodily functions However, in Chinese it is the conception of the mental Heart, which has a long and rich cultural history through which the concept of heart has been formed. In Chinese the Heart is called Xin and referred as the organ of thinking and the seat of thought and emotions. The fundamentals of Chinese Medical Theory gives various functional qualities of the Heart and this epistemology arises from Taoist observation, Confucian reflection. Confucianism and Daoism are the two poles of one and the same axis The traditional Chinese medicine is an indispensable treasure house of the splendid classic culture. They differ, but both considered Heart as the locus of governance. 1.2 Discussion Anatomical Description The Heart is described in the canon of medicine and the classic of Difficulties (1st or 2nd B.C.) as an organ situated in the thorax with its apex contacting the diaphragm and the Lungs, and its beat can be seen or felt under the nipple, serving as the source of the pulse beat. Inside the heart there are seven hollow places. And surrounding the heart is the pericardium. The Heart looks like a lotus in bud, below the lungs and above the liver. (Yi Xue Ru Men or the ABC of Medicine, 1575). This refers to the same organ as in western medicine. (Zhufan, 1985). Heart Physiology and Pathology Bottom of Form Top of Form Bottom of Form The main physiological function of the Heart is to govern blood and to control the mind. . Governing Blood (Xue) Heart beats derive blood to circulate continuously through the vessels to nourish all  Parts of the body. This is achieved by Heart blood in the vessels and the dynamic  force that drives the blood called Heart Qi. Controlling the mind (Shen) The function of the heart to control the mind is known as the heart storing spirit. Broadly refers to dominator of life activities and in narrow sense a collective term for cognition, thinking, consciousness and mental states. The heart governs the mental activities. The Role of Zang Fu Doctrine in TCM: The doctrine Zang Fu is the theory of organ manfestations.This theory originated as early as 2000 years ago and its description appeared in the classic book The Canon of Medicine. Zang-fu is a collective name for all internal organs. There are five zang organs-the Heart, Lungs, Spleen, Liver and Kidneys, and six Fu organs-the Gallbladder, Stomach, Small Intestine, Large Intestine, Bladder, and Triple energizer. Also there are extraordinary organs-the brain, marrow, bones, vessels, and uterus (also the Gallbladder).Zang organs transform, produce and store and do not discharge whereas Fu organs are hollow and transport, digest food and discharge. The extraordinary organs store essential substance except the gallbladder stores bile and discharges.it. The Heart is a vital zang organ and governs the life activities of the whole body. It is called an organ of monarch in Huangdi Neijing. (Wu changguo,zhu zhongbao,2002) The Table.1 shows the relationship between heart and body, the sensory organs and the orifices: Table 1. Relationship between Heart and Zang-Organ Network and sensory orifices The heart and body inter-relationships: 1. The Heart governs and controls the blood vessels The Heart governs the blood in two ways: Transforming Food-Qi into blood. Circulation of blood similar to western medicine. Although in Chinese medicine the lungs, spleen and liver play a role in the circulation of blood. The vascular system is directly connected with Heart, and the blood circulating within the vessels is driven by Heart Qi. 2. The Heart reflects in the complexion The colour and luster of the complexion depends on the circulation of blood. A rosy and lustrous complexion is a sign of healthy Heart. 3. Relations with the Fluids Both sweat and liquid part of blood originate from the fluid assimilated from food and drink. The sweat and blood have the same source. Blood is ruled by Heart and sweat comes from the liquid part of blood, so it is called the fluid of the Heart. The close relationship between blood and sweat exists not only in physiological conditions but also in pathological changes. 4. Housing Mind Spirit (Shen) The Heart houses the mind. TCM sees the Heart as the organ that is responsible for the mind’s activities. Among all mental activities, shen is utmost important. Shen means the comprehensive manifestation of life activities, such as spirit, consciousness and thinking. There is a close relation between the blood and shen.As Blood gives energy for mental activities. Only when the blood circulation normal can shen be in good order. Being the supreme ruler the Heart not only rules all the physical activities of other zang-organs, but also governs all the mental activities related to other zang-organs. The seven emotions and the five modes of the wu shen all are regulated by Heart. Wu shen modes are attributed to zang-organ networks as shown below: Table.2 Attribution of Mental Activities and Emotions to Zang-Organs Shen dominates the movement of blood (yin) and Qi (yang) and this factor is core factor in the Chinese medicine. Shen controls Jing and Qi, which are the founding substances of the body. Although Shen is dependent on pre-natal and post natal Jing Qi for a continuous supply Shen require blood for all activities. Blood distribution takes place through the blood vessels, and the blood vessels house Shen.Huang Neijing (,) Since the mind resides in the Heart and if the heart blood is strong a person will asleep easily and the sleep will be sound. When the mind has no residence it will cause inability to fall asleep leading to a disturbed sleep. Therefore all dreams are related to the Heart. 5. Heart Paired with Small Intestine Zang organs are paired and provide residence to shen. And the Fu organs provide transportation. Fu organs store and discharge materials. The relationship between Heart and the small intestine Is of similar nature. The small intestine separates pure nutrients and from the turbid waste Then Spleen absorbs, and transports and transfers the clear nutrients to the zang –organs for storage. Water waste is discharged by the Kidneys. And solids discharges by Large intestines. The small intestines is closely related to the Heart physiologically and pathologically through its meridians connected with Heart Meridian. 6. The Heart opens into the tongue The heart masters the tongue (she) (suwen chapter 5) Tongue is seen as a mirror of heart or offshoot of the Heart Heart and tongue are internally connected with each other. The heart controls the colour, form and appearance of the tongue. Especially the tip of tongue. It also controls the sense of taste. The heart influences the tongue, talking and speech. 7. The Protection shield of Heart As an organ Pericardium is closely related to the Heart as the outer membrane covering of the Heart providing a shield. Against exterior pathogenic attacks. The Pericardium has similar functions as the Heart. Pericardium has deep influence on the state of the main especially emotional state. Heart being the supreme zang organ needs maximum protection and Pericardium is its last line of defense before any exterior pathogen penetrates the Heart. Therefore pericardium and Heart have a very close relationship. 1.3 Conclusion The traditional Chinese medicine extensively shares the world view of ancient Chinese philosophy, that the human as an integral part of nature and as replica of the universe, so that they correspond to each other in various ways. Cosmological theories of yin-yang, the five elements, and the Qi explain the formation of the universe. Chinese linguistic evidence shows that the Chinese Xin Heart is culturally conceptualized in the central faculty of cognition, which is the agent of thinking, feeling, understanding, knowing, reasoning and judging, as the seat of both mental and emotional lives of a human being. Chinese Heart is simultaneously mental, spiritual, moral, intellectual, rational, volutional,  Temperamental, and emotional. There are no two hearts but one single zang having two  aspects. 1.4 References. Michael Gershon, author of The Second Brain  a short history of Chinese philosophy of Fung Yu-LAN 1966: 17-19   wu changguo,zhu zhongbao,2002)

Military Education Essay -- essays papers

Military Education The term education can be interpreted in more ways than one. Some would say education involves sitting through lectures and learning grammar and arithmetic. Defining education is very difficult and everyone has a different opinion, however the criterion, training in a specific skill, knowledge, and thinking for yourself accurately describes education. Because military training satisfies the criterion it can be classified as a valid form of education. Training in specific skills is quite possibly the main focus of the military today. Much like a college student studying to become an expert in his/her field, such as architecture or history, a member of the military trains in a specialty as well. Many jobs exist in the military, a great number of them being parallel to the civilian world. For instance, a military judge seeks to promote order and truth just like a civilian judge would in a criminal case. Air traffic controllers at airports direct commercial air traffic exactly like military air traffic controllers would at a military base. All of these people train in these skills in order to do their job properly. Most of the time, as in civilian life, these individuals are trained in nothing else so all their efforts can be concentrated. One of the most predominant skills taught in the military is leadership/decision making. No matter what rank a person in the military is he or she will soon have to take charge of others in t he chain. If the person is an officer they will have enormous responsibilities, mainly being responsible for the lives of their men and the equipment they have control over. The ability to take charge of any situation is something instilled in every soldier from day one. Soldiers are taught to endure many hardships such as fatigue, stress, and physical discomfort and continue until the mission is accomplished. These traits when carried over into civilian life greatly increase the chances of success. Inc. magazine recently published a cover story entitled â€Å"Corps Values† in which the United States Marine Corps was called the â€Å"Best management-training program in America.†(Freedman 56) In this article James Warren, founder of the Warren Financial Group, was quoted as saying, â€Å"The Marine Corps allowed us to make sure we could understand the worst-and best-case scenarios, take care of everyone else first,... ...ow this unwritten set of rules, for they are the ones protecting these rights. Whether in a leadership position or in combat, soldiers are expected to get the job done whatever it takes. Soldiers are taught how to accomplish certain tasks using specific methods, however they are also taught to improvise if the situation arises. Sometimes following exact directions just won’t work because of one situation or another, and a soldier must stray from the path in order to accomplish the task. Whatever the situation is, students and soldiers alike learn to distinguish from right and wrong and learn how to make decisions for the better, because this is an important criterion of education. When military training is brought up, the first thing that probably comes to mind is images of soldiers running through mud pits with machine guns. This image is probably not thought of as education. Defining education is very difficult and everyone has a different opinion, however the criterion, training in a specific skill, knowledge, and thinking for yourself accurately describes education. Because military training satisfies the criterion for education it is a valid form of education.

Self Awareness as a Component of Emotional Intelligence

I came to understand self awareness as recognition of our personality, our strengths and weaknesses, our likes and dislikes. Our ability to know ourselves inside out gives us media to be proactive, we know our weaknesses which naturally make us reactive but by being able to identify them, we can work on them and incorporate proactiveness in our dealings. Self awareness which is a personal competence is different from the other of its kind called â€Å"self regulation† because the latter has to do with self control, trustworthiness, conscientiousness, adaptability and innovativeness.Also it differs from the social competences which include empathy and social skill, while empathy is about developing others, being service orientated and cross cultural sensitivity. Social skill cuts across the ability to make influence, conflict management, cooperation and team work. Often times our self awareness can be a pre-requisite for effective communication, building relationships as well a s developing empathy for others, thus making â€Å"self awareness† the main pillar amongst the components of emotional intelligence.A person with excellent self awareness can discover that his ability to relate and communicate in the proper way with people in the morning is never the best; this is because he makes rude and derogatory statements without actually weighing it properly in his mind. Fully acknowledging this, he will be proactive by seeking solutions. The solution can either be scheduling the time he really meet people to be at a time he is fully conscious with his brain working efficiently. He can also deal with the root cause of why he pisses people off in the morning.In improving your self awareness, it is important to note the following, although self awareness can be in-born, it could also be learnt, the process of learning requires time, motivation to change, persistent practice and feed back. This is because no success can be achieved in life without desire and effort. The first skill to learn in developing self awareness is to â€Å"recognize and manage your emotion† it is important to be aware of your emotions and how they influence your thoughts and actions.This is because even if we deny them, we can’t eliminate them, they are still there whether we are aware of them or not. Unfortunately without self awareness we are not able to fully understand our own motivations and needs or to communicate effectively with others. The second skill to learn is â€Å"rapidly reducing stress†. When we’re under high levels of stress, rational thinking and decision making go out of the window. Being able to manage stress in the moment is the key to resilience. Self awareness helps us stay focused and in control-no matter what challenges you face.The third skill to learn is how to use humour to deal with challenges and conflicts, a good sense of humour is an antidote to difficulties. They lighten our burden and help us kee p things in perspective. The belief that learning emotional intelligence was learnt in group is false, rather an individual approach with the help of a coach should be employed. Also the neuro-transmitters of the limbic system and not the neocortex should be targeted when learning, finally it should be known that self awareness can not be learnt by mere reading about it without dedicated practical efforts.

Absorption and Variable Costing Essays

Absorption and Variable Costing Essays Absorption and Variable Costing Paper Absorption and Variable Costing Paper CHAPTER 8 ABSORPTION AND VARIABLE COSTING Learning Objectives 1. Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing. 2. Prepare an income statement under absorption costing. 3. Prepare an income statement under variable costing. 4. Reconcile reported income under absorption and variable costing. 5. Explain the implications of absorption and variable costing for cost-volume-profit analysis. 6. Evaluate absorption and variable costing. 7. Explain the rationale behind throughput costing. . Prepare an income statement under throughput costing. Chapter Overview I. Product Cost and Fixed Manufacturing Overhead A. Absorption-costing income statements B. Variable-costing income statements II. Reconciliation of Absorption- and Variable-Costing Income A. No change in inventory levels B. Increase in inventory levels C. Decrease in inventory levels III. Overall Evaluation of Absorption and Variable Costing IV. Throughput Costing Key Lecture Con cepts 1. PRODUCT COST AND FIXED MANUFACTURING OVERHEAD Product, or manufacturing, costs are comprised of direct materials, direct labor, variable manufacturing overhead, and fixed manufacturing overhead. The basic difference between absorption and variable costing is the treatment of fixed manufacturing overhead. * With absorption (full) costing, all costs related to the manufacture of a good are product costs. Therefore, fixed manufacturing overhead attaches to the units being made and is carried in inventory until the product is sold. * Absorption costing results in the preparation of a traditional income statement. Absorption costing is considered GAAP and is acceptable for tax reporting. * Under variable costing, product cost is comprised solely of variable manufacturing costs. Fixed manufacturing overhead is viewed as a cost of being ready to produce, not an actual production cost (i. e. , the cost will remain constant no matter how many units are manufactured). * Fixed manufac turing overhead is treated as a period cost and expensed immediately. * The income statement highlights cost behavior and is presented in a contribution margin format. Variable costing is useful to managers, as it dovetails nicely with cost-volume-profit analysis. 2. RECONCILIATION OF ABSORPTION- AND VARIABLE-COSTING INCOME * The difference between the two approaches is the timing of when fixed manufacturing overhead is shown on the income statement: when the product is sold under absorption costing and when incurred under variable costing. * The two methods will usually produce different income figures. * No change in inventory: production = sales * Under variable costing, all fixed manufacturing overhead is expensed. With absorption costing, the periods fixed overhead flows through to cost of goods sold. * Absorption-costing net income equals variable-costing net income. * Increase in inventory: production ; sales * Under variable costing, all fixed manufacturing overhead is expensed. With absorption costing, a portion of the periods fixed overhead flows through to cost of goods sold and a portion remains on the balance sheet in inventory. * Absorption-costing net income is greater than variable-costing net income. * Decrease in inventory: sales production Under variable costing, all fixed manufacturing overhead is expensed. With absorption costing, as units manufactured in a prior period are sold, an amount greater than the current periods fixed overhead flows through to cost of goods sold. * Absorption-costing net income is less than variable-costing net income. * The difference between absorption- and variable-costing income figures can be reconciled as follows: Income difference = Inventory change in units x Fixed overhead per unit The difference is likely to be very small over a lengthy time period. . OVERALL EVALUATION OF ABSORPTION AND VARIABLE COSTING * Pricing decisions * Absorption-cost proponents argue that fixed manufacturing overhead is a necessary production cost. Excluding this element from the inventoried cost of a product will understate the goods cost, which is troublesome for companies that use cost-based pricing techniques. * Variable-cost proponents argue that variable cost is better for pricing decisions. Any price above a goods variable cost results in a positive contribution margin for the company. Many firms use variable costing for internal-reporting purposes. Given that absorption costing must be employed for external financial reporting, companies can use both methods by making several simple end-of-period adjustments. 1 If a company operates in a just-in-time environment, inventories are kept very low and there will be little change in inventor y from period to period. Thus, the income differences between absorption and variable costing will normally be insignificant. 4. THROUGHPUT COSTING Throughput costing assigns only the unit-level spending for direct costs as the cost of products or services. * A unit-level cost is incurred every time that a unit of product is manufactured. * All costs other than the throughput cost are considered to be operating expenses of the period. * Proponents of throughput costing argue that this procedure eliminates the incentive to produce excess inventory because all non-throughput costs are expensed regardless of manufacturing volume.

Blogging †The Long and Short of Making the Short List

Blogging – The Long and Short of Making the Short List Would you like to earn top pay for your say? â€Å"Make the cut† at top-tier sites that have cult-like followings and opportunities for massive exposure for your work? Like an inventor who stumbles upon a winning formula for launching a popular product, I’ve discovered some savvy insider’s tips, resulting in more â€Å"eureka† moments (and bigger paydays). My strategies and efforts have landed lucrative blogging gigs that have earned $75 to $100 for 500-word posts. For example, a few years ago, I beat out over a thousand applicants for a coveted position at an award winning site that had a Google Rank of 7. Just recently, I was proud as a peacock to â€Å"hack† it as a writer for the highly-regarded, productivity site, LifeHack.org. which boasts 3,000,000 page views per month. Here’s the long and short of why it matters†¦not all writing jobs are created equal. Sometimes it’s not what you write, but where you write, that determines   whether you’ll be a starving artist or enjoy a quality of life that truly puts the free in freelance, and puts some serious cash in your pockets. And here’s the bonus: there’s great truth to the adage, Success breeds success. The more top-tier publishing credits you can add to your portfolio, the easier it becomes to stand tall, get recognized, and beat out the competition. It’s almost like an exclusive club that requires a certain initiation before admittance. Here’s how to make it happen. 1. Establish a reputation for excellence.    Though social media is the rage these days, there’s something even more important than the amount of â€Å"Twitter† followers you have.   It’s your collective online image. Produce a body of work that speaks highly to your professionalism, ethics, and commitment to your craft. And avoid word wars at all costs.    2. Don’t underestimate the importance of a well crafted blog. Blogs have become like the new online resume. It’s one of the first places prospective employers and clients go to assess your writing level, style of expression, diligence, and ability to engage an audience. Wow them with unique, quality content and regularly updated posts. 3. Start guest posting. Try the smaller sites first to help hone your craft and get your name out there. Typically the higher a site is ranked, the more difficult it is to break into. It took me years (and multiple rejections) before my guest posts were finally accepted at Pro Blogger and Men with Pens. Big name sites are usually ranked a Google Rank of 5 or better. To check a site, verify its ranking here: prchecker.info/check_page_rank.php 4. Play to your strengths. Though I love to write, I’m strategic in my efforts. For example, if a writing gig requires extensive technical know-how, or in-depth photography skills, I don’t waste the poster’s time or mine. I have certain areas and topics in which I specialize, which allows me to work smarter, not harder. Be clear on what you do well; then work hard, systematically, to show the world. 5. Go where the money is. Freelance gigs abound. But, from my experiences, I’ve found the most lucrative positions short-listed at well-regarded, reputable sites like www.Problogger.net and www.Bloggingpro.com. 6. Prepare to be tested. The better paying freelance writing and blogging jobs often garner massive applicants. For this reason, you’ll likely have to rise above the rest to even make the short list. Once you’re chosen as a finalist, you’ll be required to take a writing test. This can consist of a selected topic, or one that you submit based on provided criteria. Follow the instructions carefully. Edit your work. Then send off the best representation of you and your skills possible. Follow these six smart tips and it won’t be long before you make the short list that others only dream about, and ultimately earn what you desire and deserve.   

The Crown Court Essay Example | Topics and Well Written Essays - 1500 words

The Crown Court - Essay Example Summary offenses dealt with at the Magistrate Court include less serious ones such as traffic offenses or failure to pay taxes and will generally include all cases, including triable offenses, where the defendant has opted for a summary trial. However, the Crown Court hears those cases involving indictable offenses which include the category of serious offenses such as rape or murder. In so far as triable offenses are concerned, all offenses start at the Magistrate Court but the Crown Court deals with all those offenses which the Magistrate Court feels is so serious that only the Crown Court can with it, or where the defendant has requested for trial by jury. â€Å"Approximately ninety-six percent of criminal cases are dealt with summarily at a Magistrates Court.†2 A comparison of workloads of the two courts in terms of trials which was conducted in 1999 showed that â€Å"over four times as many trials took place in the magistrate's courts as in the Crown Court.†3 The q ualifications required to sit as a judge in a Crown Court is that the person in question must be a fully qualified solicitor or barrister and must have spent a minimum time of at least seven years in practice, after qualifying. In the case of magistrates, no formal training is advocacy is required and magistrates are drawn from a wide variety of backgrounds. Lay Magistrates only undergo a short period of training and the exhaustive legal qualification and practice requirements required of judicial authorities in the crown courts are not expected of them. They are appointed by Lord Chancellor on the advice of the local advisory committees. However, the advantage with lay magistrates is that they are sensitive to local conditions prevailing in the area where they serve.  While judicial officials receive a salary, magistrates are not paid and give their time on a voluntary basis to engage in the business of administration of justice.  

Social Inequalities in US Essay Example | Topics and Well Written Essays - 1250 words

Social Inequalities in US - Essay Example John Adams fully comprehended the paramount principles of equal natural rights and he reckoned with the question with the inequalities in a constitution of a people. It was achieved through the careful institutional arrangement. However, Massachusetts’s citizens criticized and rejected the constitution that excluded Negroes, Indians and mulattoes from the state voting process. He realized the need to distinguish the nature’s unequal distribution of activity from the artificial inequalities that subverted the foundation of liberty and a people’s decency. Given the inevitable nature of inequality the statesman’s though was directed at reducing its effects and promoted the conversion of â€Å"natural aristocracy† to betterment of the society. This has greatly facilitated for awareness and fight for equality. Racism is less predominant among the Americans in recent times in comparison to earlier times. Earlier in the United States’ history, racis m resulted in African Americans being treated as second class citizens, and denied the rights to do many things including vote and go to school with white children and lived in slavery or servitude for a significant proportion of American history. There have been marked changes in the way that races have been treated as American history has progressed, and African Americans as well as other races are now legally considered equals to whites. This is evident by the recent election Barrack Obama, an African American as their 44th US president. His election on the contrary has not ended racism but has propagated its transformation However, a survey conducted by a prominent writer and educator at Harvard, wise, shows that 11 percent of the whites in America still are slaves of being racist, treating people differently because of their race. Another aspect of equality is the issue of class. People exist in different classes, such as those who are wealthy and the poor, and those who come f rom different social background. It is common for people of a higher class to consider themselves superior to others. For example, even in the present time, many people who have enough money to own a house and live well look down on people who are not able to do this, often refusing to associate with them. Nevertheless, class relations have become better throughout American history, as people of lower class are no longer treated as slaves or servants, and are no longer prohibited from knowing or marrying those of a higher class. The recent improvement of security improvement among the middle and low class has greatly equalized the social class problem. Martin Luther King, Jr. was one of the most profound civil right movement’s spokesmen and asserted for civil rights for African Americans on constitutional grounds. He emphasized on the legitimacy of the constitution in relation to the civil rights demonstrations. As the civil rights movement gained victory it revealed the vict ories in the terms of equality that were fought by the African Americans. Introduction of rights into the composition discourse is an example of a successful fight for equality to further develop racial equality by addressing literary issues. In the United States there has been a major improvement on issues regarding gender equality. Most women, in the 21st century, have benefited greatly from gender equality. Nevertheless some women still experience increased equality as a threat as imposing costs on them are augmenting. Post World War II has provided the necessity for