MARK OF THE X: PETER TOSH & MALCOLM X :: essays papers

Characteristic OF THE X: PETER TOSH and MALCOLM X Words can impact and move a gathering of individuals to battle for what they have confidence in. There have been a few compelling pioneers all through time. These people have altered the shape and course of our reality. Their impact and enthusiasm has made it workable for individuals to battle against shameful acts. Inside this gathering of pioneers there are a few distinct styles and ways to deal with joining individuals and battling for a reason. A portion of these pioneers and their styles are omnipresent, while others just have a couple of sections in the history books. The social equality development in the United States and the common turmoil in Jamaica had two unique sorts of pioneers. The first was the common, serene and generally excepted pioneer. Sway Marley and Martin Luther King Jr. included these characteristics. Then again, the aggressor, progressive and questionable pioneers additionally assumed a significant job in these developments. Subside Tosh and Malcolm X were t he typically threatening pioneers of every one of these developments. Albeit, each of the four of these pioneers were successful in their own specific manners, at last, it was just the quiet and socially acknowledged pioneers that had an enduring effect and had the option to make, what appeared as, perpetual change. The likenesses between Peter Tosh’s life and Malcolm X’s are uncanny. The two of them went about change such that was restrictive and agitating. At long last plainly so as to affect individuals fundamentally one needs to carry on reasonably that the rule society sets up. Weave Marley and Martin Luther King Jr. did this. The change and judges that Marley and King battled for appear to be to some degree misdirecting. In spite of the fact that made strides towards equivalent rights they did this on the white man’s terms therefore making their judges appear to be increasingly famous then they really were. Both Malcolm X and Peter Tosh had comparative childhoods in that the two of them encountered the hardships of growing up poor without their folks. Dwindle Tosh experienced childhood in Kingston, Jamaica. This territory is situated outside of the bigger Trenchtown and is known as a ghetto. Without the direction of both of his folks, Tosh was raised by his stupendous auntie until he was fifteen years of age. Additionally, Malcolm X’s father was killed when Malcolm was just six and two or after three years his mom was taken from their home and put into a foundation.

Summary Martin Luther King Letter Free Essays

Magda Castillo Matthew Mayo English 1301 18 February 2013 Summary of Martin Luther King, Jr. â€Å"Letter from Birmingham Jail† The motivation behind this letter is that Martin Luther King Jr. needed to illuminate and demonstrate a point to the individuals that were against his contemplations and convictions. We will compose a custom article test on Synopsis Martin Luther King Letter or on the other hand any comparable subject just for you Request Now All through his letter he composed with loads of enthusiasm and knowledge. On occasion he might’ve even felt frustrated and irate yet none the less extremely formal and with great way. This letter was made out to the individuals that were vexed for the activities that he did and for what he was battling for. Increasingly Summary of Devil at My Heels The first contention that he delegated was in quite a while precisely he got from the priests. In this letter they kept in touch with Martin Luther King Jr. summed up the possibility that Mr. Lord should simply return to where he lives and overlook the entire wreckage that has made him go to prison in Birmingham. So to start off the reaction, Mr. Ruler first discussions about how he showed up to Birmingham and the reasons why. Somebody with more significant position authority had instructed him to go there to fix the circumstance that was going on with the isolation and the contrasts between the white race and the dark race. He was there to go to some trade off between the two races in sensible manners. Martin discusses how he will likewise continue battling for his kin regardless of what the results are. In conclusion, he protects himself by saying that anyone that lives inside their nation of origin isn't thought of and a pariah if is still in their nation. He says that in light of the fact that the pastors think of him as an untouchable since he lived in an alternate city and his family is hanging tight for him back home. All through his letter, Martin additionally contends that his activities are not imprudent and less than ideal. His activities are incautious on the grounds that he utilizes peaceful direct activity as the main way while arranging doesn’t work. He accepts this immediate activity makes some strain that can cause the white individuals to think about them to arrange or go to some sensible terms with the dark people. At that point he discusses how his activities are not less than ideal. He expresses a few realities that African Americans have been sitting tight for in excess of 300 years for their privileges. He additionally makes reference to that when individuals request that he pause, stand by consistently implies never. Another subject he makes a point about is that he discusses just and crooked laws. He agues that the ethically, just laws are God’s laws which are equivalent to everybody. In any case, isolation laws are unreasonable laws. He additionally expresses that out of line laws don’t follow the fair procedure wherein dark individuals are not permitted to cast a ballot as a result of isolation. He proceeds by saying that a law can simply be on paper, yet can be work unjustifiably. He comes to his meaningful conclusion by saying that they should overstep laws that are uncalled for so they can turn out to be genuinely just. He gives a few models like the Old Testament, early Christians in Rome, Boston Tea party, and so on. Martin Luther King Jr. oes on his letter likewise discussing how he is disillusioned in the congregation since they should see the equity in his development and should get him out however they don’t do anything. In any case, that will prevail without their assistance. He makes reference to how he needs to do this peacefully in light of the fact that it will bring great consideration instead of doing things fiercely and not right. Mr. Lord additionally brings a valid statement of the things that occurred with Adolf Hitler. He sees the bad faith in our nation. The United States armed force battles against Hitler since he is disposing of the considerable number of Jews, on the grounds that. In any case, yet in the United States, isolation against the dark individuals is going on. Its like the United States is Hitler and the Jews are the dark individuals. All in all, he sends this letter to the ministers with every one of these focuses and contentions on why he is in Birmingham. He states reasons why he will continue battling for his convictions. Mr. Ruler shows various instances of how isolation has been an issue and why it ought to be gone. He imparts his musings and insights to anybody that would listen to him and help his development in any capacity. Step by step instructions to refer to Summary Martin Luther King Letter, Papers

5 Ways Business Education Will Change In 2017 Hult Blog

Are traditional two-year MBA programs on the way out? Will online programs put an end to classroom-based study? What will the MBAs of the future learn? Where will they learn? And how? BusinessBecause spoke to MBAs from some of the world’s top business schools who told us five ways business education will change in 2017. Daniel Goez, an MBA student at Hult International Business School in Boston  (pictured above, third from left), agrees. â€Å"Management is not something you learn in a formula,† he says. â€Å"It’s not something you read and apply what is said in a book. It’s very circumstantial and it depends on a lot of different factors. â€Å"I believe that going forward people will look for shorter but also more practical programs.† Again, technology more than plays its part. â€Å"One of the first immersion exercises we did at Hult was using a software that simulates the real-world, puts you in the shoes of a CEO, and lets you test your decision making.† To read more about the way business education is changing in 2017, visit BusinessBecause. Hult offers a range of highly skills-focused and employability-driven business school programs including a range of MBA options and a comprehensive one year Masters in International Business. To find out more, take a look at our blog How to make your business school application stand out. Download a brochure or get in touch today to find out how Hult can help you to learn about the business world, the future, and yourself. Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021 Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021"> During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . Happy New Year, Hultians! . Happy New Year, Hultians! .

Hydraulic Fracking The Oil Industry - 2025 Words

Hydraulic Fracturing The oil industry in the United States is booming. However, not all oil or natural gasses are available by drilling. There are some oils and gasses trapped inside shale rock. To access these gases, a process called Hydraulic Fracturing, informally known as fracking, was invented. Hydraulic Fracking â€Å"is a controversial oil and gas extraction technique developed in the late 1940s to gain access to fossil energy deposits previously inaccessible to drilling operations. The process†¦literally involves the smashing of rock with millions of gallons of water- along with sand and an undisclosed assortment of chemicals in order to bring gas to the surface. (serc-carelton.edu).† This process combines water, sand, and chemicals†¦show more content†¦Hydraulic Fracturing allows for the United States to gain energy independence. Much in thanks to shale oil and gas, the US has been able to rely less heavily on foreign oil. Extracting oil for the United States in the U.S., al lows for cheaper gas prices. By gaining energy independence, the country â€Å"spends far less on cheaper, domestically, generated power, [and] the money would go primarily to US-owned energy producers (BBC.org).† Energy independence, in addition to benefiting the economy, would help the United States out politically. The country has rocky relations with many of the Middle Eastern countries that produce a large amount of energy resources. Independence would help to sever some of these ties. In an article from Forbes Magazine the author speculated that, â€Å" The Unites States will soon be the world’s largest oil producer, thanks to innovative new extraction technologies [such as fracking] that have revitalized previously dormant wells and also led to a shale gas and oil boom that has galvanized into action a series of once sleepy communities across the upper Great Plains, Texas and beyond. Given such resources, we no longer have to fund our enemies (Forbes.com).† Although economically fracking is a positive thing, there are many disadvantages to the process. Some of these disadvantaged to Hydraulic Fracturing are water contamination, methane and air pollution, andShow MoreRelatedThe Effect Of Hydraulic Fracking On The Oil And Gas Industry1044 Words   |  5 PagesIntroduction Hydraulic Fracking is an oil and gas extraction process used in the past 60 years. The process consists of drilling the underground until reach a shale layer, and them a high-pressure fracking fluid is injecting in this hole to fracture the rock underground, which will provide oil and gas to be extracted. As a huge extraction process it requires large quantities of water, sand and chemicals, which are to produce the fracking fluid, and in most of the cases all this water and chemicalsRead MoreThe Economic Report On Fracking, Is It Worth It?1465 Words   |  6 PagesWeekly Economic Report Fracking, is it Worth it? Ron Withall Business 630, Dr. Lynn Reaser SUBJECT Our dependence on foreign oil and natural gas has created a vulnerability affecting our national security and economic stability. Up until this past decade there was an appreciable decline in our oil and natural gas production in the US and we were tied to world market price fluctuations. Oil prices and natural gas prices rose and fell based on OPEC’s and other large oil and natural gas producers’Read MoreHydraulic Fracturing, or â€Å"Fracking†, is questionable in many people’s eyes. The â€Å"Why† â€Å"How†1700 Words   |  7 PagesHydraulic Fracturing, or â€Å"Fracking†, is questionable in many people’s eyes. The â€Å"Why† â€Å"How† comes up often when hydraulic fracturing is mentioned. Fracking has been tested and proven to be an environmental safe process. Introduced in the 1940’s, hydraulic fracturing has discovered a considerable amount of oil and clean-burning natural gas from underneath t he earth’s surface. Fracking contributes in providing well-needed resources from the earth’s surface to increase our country’s energy securityRead MoreA Brief Note On Texas s Fracking Conflict1076 Words   |  5 Pages2015 Texas’s Fracking Conflict One of the issues that Texas is currently facing is rooted in a populous industry, fracking. Texas has always been known for being oil and gas friendly, but cities are becoming weary about this industry invading highly populated suburban areas. While local governments have been able to block out drilling and gas wells for some time now, the state has taken a position that is becoming increasingly supportive of the oil and gas industry. To define fracking in latent termsRead MoreFracking And Its Early Technological Advancements1564 Words   |  7 Pages â€Æ' Contents Introduction 1 What is Hydraulic Fracking? 2 The Roberts Torpedo, 1864 3 Kelpper Well No. 1, 1947 5 Hydrafrac, 1949 6 The Growth of Hydrafrac, 1949 - 1954 8 Introduction Hydraulic fracking (‘Fracking’) dominates the US oil and gas industry. Although it is currently a politically dividing topic due to environmental concerns (United States Environmental Protection Agency, 2010), the concept behind fracking has been around for over 150 years (Roberts, 1866), and has beenRead MoreThe Oil And Natural Gas Industries1686 Words   |  7 Pages Around the globe, the oil and natural gas industries are a major part of stable and growing economies, as well as, the individual lives of most people. As individuals we use it to run our vehicles, heat our homes, cook, and much more. Economies, on the other hand, rely on the oil and natural gas industries for the jobs they create, the product they supply, and the added value created by government revenues. In 2011, these industries in the United States made up 5.6 percent of the nation’s totalRead MoreThe Pros and Cons of Fracking Essay1352 Words   |  6 Pagesand sought after commodities. Who s upplies it and how much they supply determines how much influence they have over other countries as well as the global economy. This is why hydraulic fracturing is currently such an important and controversial topic in the United States. Hydraulic fracturing, more commonly known as fracking or hydrofracturing, is the process of using pressurized liquids to fracture rocks and release hydrocarbons such as shale gas, which burns more efficiently than coal. This boomingRead MoreHydraulic Fracturing And Its Effects On The Environment1737 Words   |  7 PagesHydraulic Fracturing has led to less cases of contamination than any other method of oil extraction, which is contrary to popular belief. There have been many useful regulations that turned a once feared industry to an environmentally safe, highly profitable industry. Hydraulic Fracturing is worth the risks it poses on the environment, because it will bolster the U.S. economy and foreign policy, provide billions of Petroleum barrel s and trillions of square feet of natural gas, and it is not as harmfulRead MoreHydraulic Fracturing Has Recently Grown In Popularity As1516 Words   |  7 PagesHydraulic fracturing has recently grown in popularity as a means of energy production. There are advantages and disadvantages, mainly relating to the environment and the economy, of this industry. Although there are pros and cons to both sides of the issue, a compromise needs to be found for both the safety of the environment and to be able to support affordable energy production. Hydraulic fracturing, as an industry, has had a large economic impact by creating jobs. Using natural gas from hydraulicRead MoreHydraulic Fracturing And Its Effects On The Environment1087 Words   |  5 Pages Hydraulic Fracturing Maya Murray Mr. Iwasaki Chun MYP Chemistry Essay 3 May 2015 Maya Murray Mr. Iwasaki Chun MYP Chemistry 3 May 2015 Hydraulic Fracturing â€Å"Our country will have drilled and fracked our way down a blind alley for a short lived energy boom† (qtd. In †¦). Hydraulic fracturing, also known as fracking, is the process of drilling and injecting fluid into the ground at high pressure in order to fracture shale rocks to release natural gases inside. Many people are referring

An Effective Tool for Better Management

Questions: Define manufacturing overhead, and: Cite three examples of typical costs that would be included in manufacturing overhead. Explain why companies develop predetermined overhead rates. Explain why the increase in the overhead rate should not have a negative financial impact on Borealis Manufacturing. Explain how Borealis Manufacturing could change its overhead application system to eliminate confusion over product costs. Describe how an activity-based costing system might benefit Borealis Manufacturing.? Answers: Borealis Manufacturing was previously using QC inspectors for quality control process. The QC inspectors were appointed at each major process and there were a total of 10 inspectors. The salary being paid to the inspectors was charged to the operation as direct labour. However, in order to increase efficiency and quality, the company introduced a computerized video QC system at a cost of $250000. There were 2 QC engineer appointed to operate the cameras. The operating costs of the new QC system and the salary of the two QC engineers is included in the factory overhead in order to calculate the companys manufacturing overhead rate which is based on direct labour. The Vice President of production is worried as the overhead rate has increased after the execution of new QC system. The manufacturing overhead and the overhead rate before and after are as below: Before After Budgeted Manufacturing Overhead 1900000 2100000 Budgeted Direct Labour Cost 1000000 700000 Budgeted Overhead rate 190% 300% Manufacturing Overhead also known as Factory Overhead can be defined as the indirect costs which are incurred in the production of a product along with direct material and direct labour. The manufacturing overhead costs should be assigned to each unit produced so that the cost of goods sold and the inventory can be valued and reported as per the generally accepted principles (GAAP). There are also non manufacturing costs like selling and administrative expenses which are incurred during the course of the business, but these costs are presented in the Income Statement as expenses represent a part of the total cost. They are not assigned to the product for inventory and COGS purposes. There are many costs which form a part of the manufacturing overhead, however three types of costs that will typically be included in production include: Salaries and wages of people involved in inspection of the product, maintenance of the equipment, cleanliness of the manufacturing area, material handling, setting up the manufacturing equipment and the factory management team. Depreciation on the plants and equipments and the facilities used in production Electricity, water, natural gas costs incurred in the production facilities and equipment. A pre- determined overhead rate is the allocation rate which is used by the company to allocate the estimated manufacturing overhead costs to each unit of product for a specified reporting period. The rate is used so that the accounting books can be closed quickly since a lot of time will be wasted in compiling the actual manufacturing overhead and allocating the same. The predetermined rate can be computed as follows: Estimated amount of manufacturing overhead for the period Estimated allocation base for the period There are two bases which can be used for determining the pre determined overhead rate which are Machine Hours and Labour Hours. Machine and labours are directly involved in production of goods and hence it can be identified as to how many hours are required by the machine to produce a part or the time taken by the labour to assemble a part of the machinery. The pre determined overhead rate can be used to allocate the resources available to a company and therefore help in setting of the prices of the product. The overhead rate helps in allocating manufacturing overheads to a particular product. The total manufacturing overhead will be allocated to all the products on basis of overhead rate. No matter how much cost is allocated to which product, the total manufacturing overhead will remain the same and will be reported as the inventory and the cost of goods sold in the financial statements. These amounts will be reasonably correct. Moreover, as long as the factory overhead appears in the financial statements as the cost of goods sold, the financial statements will be accurate and will receive a clean audit report. E.g. in the above case, the total manufacturing costs before the installation of the new system is $1900000 allocated to the products produced by Borealis on the basis of direct labour cost. Even when the manufacturing overhead has increased to $2100000, the same will be allocated on the basis of labour cost. Since the overhead rate is higher in the new system, a product requirin g more labour will be allocated higher manufacturing overhead. However, the total manufacturing overhead as reported in the financial statements in the form of cost of goods sold will remain $2100000, thereby not affecting the financial statements. In order to avoid confusion over the apportionment of indirect costs to the products, Borealis Manufacturing can look at changing its costing system to make it more efficient and appropriate. Currently, the direct labour cost is the allocation base for manufacturing overhead allocation. After installation of the new system, the direct labour cost has gone down from $1000000 to $700000, and the manufacturing overhead as increased from $190000 to $2100000, thus increasing the overhead absorption rate to 300% from 190%. Hence, a product/process requiring more labour will be allocated higher manufacturing overhead even if the product/process does not form a major part of the total production or process of the company. Thus, the allocation might be inappropriate. In order, to remove the inefficiency in resource allocation, Borealis should adopt a costing method which allocates the overhead costs in a more logical manner and not purely on the basis of direct labour cost. Currently there may be products which require higher machine hours and the machine hour rate may be more than the direct labour cost rate. So the products with more machine hours and less labour hours will be allocated lower overhead cost since the overhead rate is based on direct labour cost. Whereas, in terms of costs, more costs are being incurred for the said product. Hence, in order to eliminate this flaw of assigning manufacturing overhead costs on the basis of only one particular basis like machine hours or labour hours/cost is incorrect, a better way of cost apportionment would be through Activity Based Costing (ABC) which takes into consideration the reason for the incurring of the manufacturing overhead i.e. which activity is causing the overhead to incur and then it assigns the costs to the products which demand the most of those activities, thus making the allocation more logical. Activity Based Costing is a two process system where the overhead costs are assigned to the activities in the first stage and then the costs are allocated from these activities to the products in the second stage. The basic assumption in ABC costing is that the overhead costs are incurred due to a number of activities and the different products use these activities in a non- homogenous manner. Thus there may be some activities which are more expensive than the other. A product which uses most of the expensive activity will be assigned higher overhead costs. The various steps involved in Activity Based Costing are as follows: Identification of all activities involved in the process of production Classification of the activity on the basis of cost hierarchy Identification of the total costs for every activity identified Identification of the cost drivers for each activity Estimation of the total units of the cost drivers relevant for each activity Calculation of the activity usage rate by dividing the activity cost per unit by the relevant cost driver Apportionment of the cost of each activity to the product based on the activity rate. In the above case of Borealis, the various activities and the relevant cost drivers to that activity could include: Activity Relevant Cost Driver Production of parts Number of machine hours Assembly of parts Number of labour hours Set up costs Number of set ups Product testing Number of testing hours Designing Number of designer hours Differences in the units Number of differences Packaging Number of units Shipping Number of units Rent Labour cost Many organisations have adopted the ABC costing method of resource allocation as it is more appropriate and logical; however, the system has its own limitations which may hold the company from implementing the system: Expensive implementation the implementation of ABC costing is very expensive and time consuming as it involves breaking down the process into various activities. It can lead to using of company resources as data is collected and entered in the system. Use of software for ABC, appointment of a specialised consultant and training of the employees are other costs of introducing ABC costing. Misinterpretation of Data the accounting standards accept the traditional costing and not the activity based costing. Hence, interpreting the ABC cost allocation with the regular accounting information can lead to misleading and bad decision making. However, the benefits of ABC costing are more as compared to the limitations and a company should use software to integrate its information with the regular cost accounting information. References Mahal, I., Hossain, A., (2015), Activity Based Costing (ABC) An Effective Tool for Better Management, Research Journal of Finance and Accounting, Vol. 6, No.4 Anderson, R., Steven, and Kalpan, (2003), Time Driven Activity Based Costing Joan, M., (2009), Traditional Versus Activity-Based Product Costing Methods: a field study in a Defense Electronics Manufacturing Company, Proceedings from ASBBS Annual Conference Roztocki, N., Schultz, S.M., (2003), Adoption and Implementation of Activtiy- Based Costing: A Web Based Survey, State University of New York at New Paltz School of business

Susan Faludi And Backlash Essays - Susan Faludi, Backlash

Susan Faludi and Backlash I AM NOT A BARBIE DOLL. Before you even start reading, these capital letters catch your eye. To add more, she tells us it was held up by a little girl, which plays with our emotions. Susan Faludi uses very great strategies to grab attention. Facts, strong words, emotion, and outside sources. She adds more drama to her subject. When you read the handout, you can hear the sad background music and see the pictures of suffering women. Faludi keeps interest throughout the introduction. She does not leave any spots that allow our minds to wander and think about other subjects. It is very dense, meaning that it is not just a few sentences filled in with repetition and words to drag out the paragraph. The introduction has a great set up. Faludi begins with a fact, something we cannot doubt. Then we get a little history, followed by a quote from another book. She adds another fact, one in which emotion is involved. The finish states her argument when she has our undivided attention. With this great structure, you can hear Faludi on the podium arguing her point to hundreds of audience members. The reading gives facts that cannot be argued with. "They are half (in fact, now more then half) of the national population..." Faludi lists examples and quotes that get your mind on the subject immediately. She lists things that are real like dates, events, books, and people. Susan Faludi carefully picks strong words and phrases: Feminist, capacity, fighting, independence, free, define, be forced to choose, public justice, private happiness. "...a simply worded sign hoisted by a little girl..." If she were to use less colorful words, it would lose interest and sound too informative. Arguments that are stated well with colorful words is what gets people who do not care to start showing some interest. It gets the person who began reading, and would usually end halfway through, to keep going until they reached the end; then think of how the subject affects them. Susan Faludi uses many strategies and blends them together which makes the argument very effective. They will persuade you to think about her point and see the picture from her view.

Finnish Culture of Michigans Upper Peninsula

Finnish Culture of Michigan's Upper Peninsula Tourists to the remote towns of the Upper Peninsula (UP) of Michigan may be puzzled by the many Finnish flags adorning local businesses and homes. Evidence of Finnish culture and ancestral pride is ubiquitous in Michigan, which is less surprising when taking into account that Michigan is home to more Finnish Americans than any other state, with the majority of these calling the remote Upper Peninsula home (Loukinen, 1996). In fact, this region has more than fifty times the proportion of Finnish Americans than the rest of the United States (Loukinen, 1996). The Great Finnish Emigration   Most of these Finnish settlers arrived on American soil during the â€Å"Great Finnish Immigration.† Between 1870 and 1929 an estimated 350,000 Finnish immigrants arrived in the United States, many of them settling in an area that would be come to known as the â€Å"Sauna Belt,† a region of especially high population density of Finnish Americans encompassing the northern counties of Wisconsin, the northwestern counties of Minnesota, and the central and northern counties of the Upper Peninsula of Michigan (Loukinen, 1996).   But why did so many Finns choose to settle half a world away? The answer lies in the many economic opportunities available in the â€Å"Sauna Belt† that were extremely scarce in Finland, a common dream to earn enough money to buy a farm, a need to escape from Russian oppression, and the Finn’s deep cultural connection to the land. Finding Home Half a World Away Like Finland, Michigan’s many lakes are the modern day remnants of glacial activity from thousands of years ago. In addition, due to Finland and Michigan’s similar latitude and climate, these two regions have very similar ecosystems. Both areas are home to seemingly ubiquitous pine-dominated mixed forests, aspens, maples, and picturesque birches. For those living off the land, both regions are located on beautiful peninsulas with a rich fish stock and woods full of delicious berries. The forests of both Michigan and Finland are home to a plethora of birds, bears, wolves, moose, elk, and reindeer. Like Finland, Michigan experiences bitterly cold winters and mild summers. As a result of their common high latitude, both experience very long days in the summer and significantly shortened daylight hours in the winter. It is easy to imagine that many of the Finnish immigrants arriving in Michigan after such a long sea voyage must have felt like they had found a piece of home half a world away. Economic Opportunities The primary reason Finnish immigrants chose to immigrate to the US was for the job opportunities available in the mines prevalent in the Great Lakes area. Many of these Finnish immigrants were young, uneducated, unskilled men who had grown up on small rural farms but did not own land themselves (Heikkil Uschanov, 2004). By Finnish rural tradition, the eldest son inherits the family farm. As the family plot of land is generally only large enough to support one family unit; splitting the land among siblings just was not an option. Instead, the oldest son inherited the farm and paid the younger siblings a cash compensation who were then forced to find work elsewhere (Heikkil Uschanov, 2004). The Finnish people have a very deep cultural connection to the land, so many of these younger sons who were unable to inherit land were looking for some way to earn enough money to buy land to operate their own farm. Now, in this point in history, Finland was experiencing rapid population growth. This rapid population growth was not accompanied by a rapid increase in industrialization, as seen in other European countries during this time, so a widespread job shortage occurred. At the same time, American employers were actually experiencing a labor shortage. In fact, recruiters were known to come to Finland to encourage frustrated Finns to immigrate to America for work. After some of the more adventurous Finns took the leap to emigrate and sailed to America, many wrote back home describing all of the opportunities they had found there (Loukinen, 1996). Some of these letters were actually published in local newspapers, encouraging many other Finns to follow them. â€Å"Amerika Fever† was spreading like wildfire. For the young, landless sons of Finland, immigration began to seem like the most viable option. Escaping Russification The Finns met these efforts to effectively eradicate their culture and political autonomy with widespread backlash, especially when Russia mandated a conscription law that forcibly drafted Finnish men to serve in the Russian Imperial Army. Many young Finnish men of conscription age saw serving in the Russian Imperial Army as unjust, unlawful, and immoral, and chose instead to emigrate to America illegally without passports or other travel papers. Like those who ventured to America seeking work, most if not all of these Finnish draft-dodgers had intentions to eventually return to Finland.   The Mines The Finns were wholly unprepared for the work that awaited them in the iron and copper mines. Many had come from rural farming families and were inexperienced laborers. Some immigrants report being ordered to begin work the same day that they arrived in Michigan from Finland. In the mines, most of the Finns worked as â€Å"trammers,† the equivalent of a human pack mule, responsible for filling and operating wagons with the broken ore. Miners were horrendously overworked and were subjected to extremely dangerous working conditions in an era where labor laws either didn’t properly exist or were largely unenforced. In addition to being completely ill-equipped for the manual component of mining work, they were equally unprepared for the transition from the completely culturally homogenous rural Finland to a high stress working environment working side by side with other immigrants from many different cultures speaking many different languages. The Finns responded to the massive influx of other cultures by shrinking back into their own community and interacting with other racial groups with great hesitation. Finns in the Upper Peninsula Today With such a high proportion of Finnish Americans in the Upper Peninsula of Michigan, it is no wonder that even today Finnish culture is so intricately intertwined with the UP. The word â€Å"Yooper† means several things to the people of Michigan. For one, a Yooper is a colloquial name for someone the Upper Peninsula (derived the acronym â€Å"UP†). Yooper is also a linguistic dialect found in the Upper Peninsula of Michigan that is heavily influenced by Finnish due to the masses of Finnish immigrants who settled in Copper Country. In the UP of Michigan it is also possible to order a â€Å"Yooper† from Little Caesars Pizza, which comes with pepperoni, sausage, and mushrooms. Another signature UP dish is the pasty, a meat turnover that kept the miners satisfied through a hard day’s work in the mine. Yet another modern reminder of the UP’s Finnish immigrant past lies in Finlandia University, a small private liberal arts college established in 1896 in the thick of Copper Country on the Keweenaw Peninsula of the UP. This University boasts a strong Finnish identity and is the only remaining university established by Finnish immigrants in North America. Whether it was for economic opportunities, an escape from political oppression, or a strong cultural connection to the land, Finnish immigrants arrived in the Upper Peninsula of Michigan in droves, with most, if not all, believing that they would soon return to Finland. Generations later many of their descendants remain in this peninsula that looks eerily like their motherland; Finnish culture is still a very strong influence in the UP.