Women were second-class citizens in the year 1900 Essay Example for Free

Women were second-class citizens in the year 1900 Essay Women were second-class citizens in the year 1900. How far is this a true assessment of women at the beginning of the Twentieth century? This is difficult to answer as it is hard to determine whether all women had the same problem or whether some were better treated than others. There are many views as to whether women were second-class citizens and it is a widely speculated point as many different people have many different answers. There is much evidence that women were second-class citizens in the year 1900, but there is also evidence that they were not treated too badly and some even liked the way things were. In spite of this, some campaigned for more equality in many areas such as political rights and marriage. This is shown in many ways. There were limited job opportunities and women were only allowed to do domestic service, nursing, teaching, factory work, shop work or living at home and working there. Despite this, women seemed happy with most of the jobs available to them and did not really want new jobs. Women also had limited education opportunities. Women, like men, had a compulsory primary education and occasional secondary education, and a few even went on to study at Cambridge. However, few were allowed to do degrees in university and the quality of the education women got was lower than that of the boys. Also girls were generally taught things that only women do such as needlework and housework as well as letters and arithmetic etc but the boys were taught how to do farming and office work instead. This meant that women had few job opportunities due to the limit in their knowledge and education. The women in 1900 had quite good right when it came to marriage, due to campaigns in the late 1800s. Even though the church saw women as subordinates, they managed to get many new rights for themselves due to hard work and campaigning. There was a Custody of Infants Act passed which meant that women who were divorced were able to keep their children. The Married Womens Property Acts in 1870 and 1882 meant that they were able to keep any land they owned before they got married as their own and not their husbands. The Guardianship of Infants Act and Married Womens Act in 1886 allowed women even more freedom when it came to marriage and divorce. This shows that in 1900 women were not too badly treated when it came to marriage. Working-class and Middle-class women had life very differently. Working-class women generally worked all day and came home to housework, cooking, cleaning etc. In contrast to this, most middle-class women did not have to work as their husband supported the family. Despite this it meant that the middle-class women had very little freedom and although they were not tied down to working life it gave them very little to do and therefore they were probably treated more like second-class citizens than the working-class because of their limited opportunities. Women had very little freedom when it came to the vote. They were almost certainly classed as second-class citizens when it came to political rights. This is evident because, although women were allowed to vote in all kinds of local council elections, they were not allowed to vote in parliamentary elections. This meant that they were classed with criminals and the infirm of mind. Some women objected very strongly to this. Women in 1900 had very little political power, if any at all and this is an indication that they were viewed as second-class citizens. In conclusion I think that women in 1900 were not completely viewed as second-class citizens in many respects because, as is shown above, they had previously gained a lot of rights not open to them before the 1850s. This meant that, although in some areas such as the vote, political rights and many job respects they were treated as less than the men, they were not completely treated as second-class citizens. The fact that they were viewed as second-class citizens in some respects shows, in my opinion, nothing but human nature as every being looks down on something, in this case, the men looked down on the women and the women looked down on the children who had even less rights than they. This is still true nowadays as humans, even though we are now largely equal, look down on people of different nationalities, race, religion, colour etc and also humans look down on animals which in turn look down on each other for example; the lion is the king of the jungle so it probably looks down on the tigers etc. This is just the nature of living creatures so in my opinion, women were not treated too badly in 1900 and have come a long way since then.

The Role of Consumer Protection Agency and the Judiciary on Consumer Protection Essay Example for Free

The Role of Consumer Protection Agency and the Judiciary on Consumer Protection Essay A consumer can be defined as someone who acquires goods or services for direct use or ownership rather than for resale or use in production and manufacturing. Consumer protection  consists of laws and organizations designed to ensure the rights of consumers as well as fair trade competition and the free flow of truthful information in the marketplace. The laws are designed to prevent businesses that engage in fraud or specified unfair practices from gaining an advantage over competitors and may provide additional protection for the weak and those unable to take care of themselves. Consumer protection laws are a form of government  regulation  which aims to protect the rights of  consumers. For example, a government may require businesses to disclose detailed information about products—particularly in areas where safety or public health is an issue, such as food. Consumer protection is linked to the idea of consumer rights (that consumers have various rights as consumers), and to the formation of  consumer organizations, which help consumers make better choices in the marketplace and get help with consumer complaints. Other organizations that promote consumer protection include government organizations and self-regulating business organizations such as consumer protection agencies and organizations, the Federal Trade Commission etc. Consumer interests can also be protected by promoting competition in the markets which directly and indirectly serve consumers, consistent with economic efficiency. In Nigeria, the major Consumer Protection Agency saddled with this responsibility is the Consumer Protection Council (CPC). Consumer Protection Council (CPC)  is a Parastatal of the Federal Government of Nigeria, supervised by the Federal Ministry of Trade and Investment. Though established by Act No. 6 of1992, it commenced operations only in 1999, when its institutional framework was put in place. The mandate of CPC is to, among others, eliminate hazardous products from the market, provide speedy redress to consumers complaints, undertake campaigns which would lead to increased consumer awareness, ensure that consumers’ interest receive due consideration at the appropriate forum, and encourage trade, industry and professional associations to develop and enforce in their various fields uality standards designed to safeguard the interest of consumers. While using all legitimate means to eliminate the scourge of consumer rights abuse in the Nigerian market place, it is common knowledge that an uninformed consumer population cannot be effectively protected if they do not know that they have rights, what the rights are, and how the rights could be protected. On the other hand, businesses and organizations also need to be well acquainted with their obligations to consumers. Based on this, the CPC serves to effectively police the market, sensitizing consumers to their rights and responsibilities and at the same time ensuring that businesses are committed to fulfilling their obligations to consumers. This is all in a bid to ensure that the country would become a better consumer-friendly nation. Consumers are entitled to a variety or rights, and the Consumer Protection Council and other consumer protection agencies serve to create awareness of these rights. All of which must be insisted upon, and most of which are stated below: 1. The Right to Satisfaction of Basic Needs: Access to basic goods and services necessary for survival, such as food, water, energy, clothing, shelter, health-care, education and sanitation. Goods and services must meet the standard of quality promised such that there is value for money in the purchase. 2. The Right to Safety: Protection from hazardous products, production processes and services. The Right to Information: Provision of information enabling informed consumer choice as well as protection from misleading or inaccurate advertising and labeling. 4. The Right to Choose: Access to variety of quality products and services at competitive prices. 5. The Right to Redress: Compensation for misrepresentation, shoddy goods and unsatisfactory public and private services, including the right to adequate legal representation. 6. The Right to Consumer Education: Acquisition of the skills required to be an informed consumer throughout life. 7. The Right to Consumer Representation: Advocacy of consumers interest and the ability to take part in the formulation of economic and other policies affecting consumers i. e. the right to be heard. 8. The Right to a Healthy Environment: Habitation is a place that is safe for present and future generations and which will enhance the quality of their lives. On its own part, the Judiciary is defined as the system of courts of justice in the country, and serves to ensure that all laws regarding consumer protection are enforced and strictly adhered to, and stiff penalties are meted out to defaulters. The laws, terms and conditions regarding consumer protection are reflected in The Consumer Protection Council Act (1992 No 66), where control of key aspects of consumer protection such as sales promotions, advertisements, products and services monitoring and regulation are explicitly stated. For instance, in the case of sales promotions, The Consumer Protection Council Act grants authority to the CPC to verify the genuineness of all sales promotions, ensuring that they are within legal, decent, honest and faithful limits, and ensure their direct supervision. The judiciary metes out penalties to erring parties which could be in the form of suspension for a definite period of time, fines and/or direct prohibition of activity. These, to a large extent are aimed at regulating and controlling the excesses of manufacturers, advertisers and consumers and ensure that all practices concerned are within legal and permissible limits, and is especially necessary in countries such as Nigeria because the global crisis has made ready markets in developed countries to look for emerging markets with a huge population base to dump their products, and Nigeria fits the description of such emerging market. The judiciary, through the enforcement of The Consumer Protection Council Act (1992 No 66), which guides consumer protection, ensures that Nigeria does not become a ready market for unscrupulous foreign countries and companies to dump products and services.

Modeling and of Diatom Mud in Residential Space

Modeling and of Diatom Mud in Residential Space Modeling and of Diatom Mud in Residential Space and the Application Scenario Research Keywords: diatom mud, living environment, living space, modeling, application.       Abstract. Our original ecological diatom mud qualities as a starting point for research, analyzes peoples consumption concept, aesthetics, environmental protection awareness. This article describes the basics and the origin of diatom mud, diatom mud analyzes the features, functions and defects, the diatom mud paint and wallpaper were compared to explain the process and the market situation diatom mud, silicon Prospects algae mud were discussed. Through analysis of this environmentally friendly decorative paint diatom mud, summed diatom mud there are some problems in the conventional construction; through research and exploration of the diatom mud module series is proposed in the form of modules forming diatom mud can serialization assembly decorative product design concept. Introduction In recent years, the impact of interior decoration materials on air quality is being noticed. In addition to aesthetic and practical decorative effect, environmental health functions become an important selection of decorative materials reference index and energy saving, healthy and comfortable interior decoration materials products gradually become the main tendency of the building materials industry. Diatom mud decorative wall material of the unique features of multiple environmental health to become the new darling of decorative building materials market, a unique decorative effect has gained more and more users of all ages. Paints and coatings include diatoms diatom mud. Diatoms paint is added to a conventional latex or oil paint in a certain percentage of diatomaceous earth to impart regulate humidity, absorption of harmful gases to improve adhesion and abrasion resistance more features and so on. Diatom mud is diatomaceous earth as the main raw material, adding a variety of additives made of powder coatings. Diatom mud is China in recent years, emerging as a functional interior decoration environmentally friendly materials, with humidity control, air purification, fire retardant, acoustic noise reduction, thermal insulation and protection of eyesight, self-cleaning walls and other features. Diatom mud is not only versatile, but also can make a variety of color texture, rich styling, style, complete, so the diatom mud introduced into China just a few years it has developed rapidly, the majority of customers and recognition. Diatom mud is a new natural green paint, latex paint and wallpaper to substitute for villas, hotels, homes, apartments, hospitals and other interior decoration. Since the water resistance is poor, not much current is applied to the external walls. Diatomaceous earth from fossil marine diatom algae plants formed after millions of years, the main component of opal and its variants, followed by clay minerals. Diatomite prominent molecular lattice structure determines its unique features, it has a strong physical adsorption and ion exchange properties, after finishing widely used functional coatings, pharmaceutical aid, food additives, nuclear radiation adsorbents and other fields. Diatomaceous earth is a siliceous sedimentary rock, mainly in China, the US, Denmark, France, the former Soviet Union, Romania and other countries. Figure.1 Diatomite SEM photograph The Proposed Methodology Diatom mud decorative wall material.Diatom mud is mainly composed of inorganic cementitious materials, diatom functional fillers, pigments and other auxiliary materials. Currently diatom mud wall decoration materials market mainly dry powder coating material was stirred when such products into similar construction of water sludge, referred to as diatom mud. and more to scratch, wiping construction methods, mainly by its functional features added fillers decision. Diatomite features.The main function of the material as diatomaceous earth is a biogenic siliceous sedimentary rock, the ocean or lake grown diatoms creatures underwater debris deposited by a non-metallic mineral natural environment and evolving role. The main component of diatomaceous earth is amorphous SiO2, followed by minerals, but also contains some organic matter. SiO2 content is one of the diatoms content measurement flag diatomite ore. Diatomaceous earth because of its unique structural features and a delicate, loose, light, porous, absorbent and strong penetration properties and diatomaceous earth and the physical characteristics of both the chemical composition, but also with algae are composed of mineralization environmental conditions and directly affect the diatomite applications. These properties include the color, physical properties, specific gravity, bulk density, melting point, particle size, pore size, and some applications also need to consider the specific surface area and porosity. Since diatomite unique porous structure and excellent absorption properties, making diatom mud decorative wall material combines the unique features of environmental health. It features diatom mud decorative wall material.Diatom mud decorative wall material is the use of diatomaceous earth having a delicate, loose, light, porous, absorbent and permeability and other characteristics, with the traditional interior decoration materials combined to produce both decorative effect and environmental health function decorative building materials. Diatom mud has the following characteristics. The humidity performance. After the film-forming diatom mud coating the interior has a porous structure, when the indoor air relative humidity is too high, the air vapor pressure above the saturation vapor pressure of diatoms wall material surface hole concave surface water on this when water vapor is adsorbed, the desorption and vice. By water vapor absorption, release, effectively regulate the indoor air relative humidity values, so that control in the appropriate range of human health, improve indoor air quality, good living environment. Purifying air. Purification function is also porous channel structure is based on the adsorption of free capture odor molecules in the air, formaldehyde, benzene, volatile organic compounds and a variety of substances. Add the appropriate preparation process purification materials, odor molecules adsorbed molecules rapid decomposition of harmful substances, and thus achieve the purpose of purifying the elimination of hazardous substances, keep indoor air fresh and clean. Diatom mud has a unique molecular sieves structure, not only can absorb moisture in the air can be effectively adsorbed in the air free of formaldehyde, benzene and other harmful chemical substances and odors from smoking, garbage, pet excretion produced thereby to purify indoor air purposes. This is similar to the physical adsorption of activated carbon, but also has the effect of chemical decomposition. Physical adsorption diatom mud is a quick process, but a slow chemical decomposition. Specific reaction process i s as follows: 2HCHO + O2 = 2HCOOH 2HCOOH + O2 = 2C O2 ↑ + 2H2O C O2 + H2O + Ca2 + = CaCO 3 ↓ + 2H + 2HCOOH + Ca2 + = Ca (HCOO) 2 + 2H + Ca (HCOO) 2 + O2 = CaCO3 ↓ + H2O + CO2 ↑ Anti-condensation. Indoor relative humidity stays high, the construction of the wall is easy to produce condensation, having a high level of humidity performance diatom mud decorative wall material can be efficiently adsorbed water vapor molecules and water molecules inside a high capacity reservoir to remove the accumulated surface excessive water vapor molecules to prevent surface condensation. Antibacterial and anti-fungal. Diatom mud decorative wall material can effectively absorb water vapor adhering to the surface, eliminating mold, bacteria growth environment from the source, in addition to effectively suppress and destroy the growth of mold. Some diatom mud products tend to add a certain amount of antimicrobial agent, in order to achieve efficient antibacterial effect sterilization. Protect eyesight. Diatom mud porous surface, which will help generate diffuse, effectively reduce the refractive index of the light, so soft colors. Diatom mud coating the room, the walls reflects light naturally soft, not easy to cause visual fatigue, can effectively protect the eyesight, especially for the protection of eyesight effect is remarkable. The paint surface is flat as a mirror, tend to have higher gloss, refractive index of light is strong, so sharp colors, easily lead to visual fatigue, damage eyesight. Acoustic noise reduction. Diatom mud itself porous, with strong noise reduction function, can effectively absorb harmful high frequency sound segments, and low frequency noise attenuation. Its effectiveness is equivalent to the same thickness of the stone or cement mortar 2 to 3 times. At the same time can be reduced nearly 50% of the reverberation time, significantly reduce the noise on the human body, it is also more suitable for diatom mud railway station and residents near the plant and the use of mechanical units, diatom mud will create a restful nights sleep or working environment. Self-cleaning walls. Diatom mud is mainly composed of an inorganic material SiO2, does not produce static electricity, dust easily attached to the surface. Even among texture or pattern fall into the dust, it is very easy to remove with a feather duster, for hand writing footprints and can be erased with a rubber lightly, as the new permanent wall. Design animated image.In the early development of Chinas animation industry, folk art is widely applied to the design of the animated image, and achieved good results. Folk art in China has a very long history, from the Dunhuang murals to the Han Dynasty brick, paper cutting from northern Shaanxi to Tianjin clay figurines, paintings from Weifang to Shengzhou Shaoxing opera, are forms of folk art. In addition, the design of the characters also has a very rich experience, these design experience and skills for animated image designs, has a very good reference guide, which is the most typical drama. Theatre is one of the widely popular folk art form of folk art in terms compared to other, more emphasis on characters design, which is the most typical mask and clothing. Building materials and technical requirements.Diatom mud technical characteristics of the product, this standard provides technical requirements diatom mud decorative wall material includes a total of three parts, namely, the general technical requirements, functional requirements and technical requirements of harmful substances. General technical requirements which include nine state indicators, workability, appearance of the coating, the initial drying crack resistance, dry time, alkali resistance, adhesive strength, resistance to temperature and humidity performance and diatoms and other ingredients; functional technical requirements include The humidity performance, formaldehyde adsorption properties, formaldehyde purifying effect lasting performance, anti-fungal and anti-5 performance indicators mold durability, etc; harmful substances required to detect volatile organic compounds, benzene, toluene, ethylbenzene, xylene sum of free formaldehyde and soluble heavy metals. Application Status diatom mud. Diatom mud as a new type of environmentally friendly materials, in the form of mud is replacing wallpaper, paint and other traditional interior decoration materials, its production and use have great prospects for development. Japan long ago diatom mud has been used in the construction industry. In the 1960s, Japan supplies scholars began to conduct functional studies diatom mud, diatom mud soon as a new functional building material are widely used. In 1980, the study of environmentally friendly building materials concern environmental protection experts, diatom mud function once again scientists deepen the study, after selection and processing of mineral products diatoms used as a filter aid and adsorbent materials, used in food many areas of medicine, daily chemical, nuclear waste and sewage treatment, such as the production of beer filtration, water purification, medical injections and blood plasma filtration, beauty care products manufacturing and so on. Test methods and index.According to various architectural coatings, interior paint test method specified in the standard functions of the technical indicators at home and abroad, combined with interior decoration diatom mud wall material characteristics Technical indicators refer to the existing domestic and international testing methods and standards, finalized the present standard of the technical requirements and test methods. Diatoms ingredients.Diatom mud decorative wall material reason why the name diatom mud, diatom is because it must function as the main material, and thus comprise one diatom diatom mud decorative wall material must have the basic characteristics. Different manufacturers diatom mud formulations on the market vary, many of the components added to the quantitative analysis of the product a great deal of difficulty. The most commonly used quantitative analysis of diatom test methods are X-ray diffraction (XRD) phase analysis and chemical methods, when used diatom mud product analysis, testing error caused due to complex composition bigger. Several of the above quantitative analysis of the working group have carried out a large number of tests, not to draw reliable conclusions. Temperature and humidity resistance properties. Multi-cellular structures exist diatom mud coating, in the course of ongoing moisture absorption, desorption cycles, while the ambient temperature changes will also affect the pore structure, and thus have an impact on the life of the coating. Objective setting temperature and humidity-resistant performance is to investigate the diatom mud products subject to temperature and relative humidity after many changes, which affect performance and service life. Functional technical requirements.Diatom mud decorative wall material diatoms as the main functional materials, and therefore has specific properties, such as good moisture absorption and put wet, formaldehyde adsorption properties. Because diatom mud decorative wall material having a strong adsorption, water vapor is a good carrier, bacterial and mold growth is moisture conditions. In order to avoid long-term use of the product in question is easy to mildew, diatom mud wall material goods should be reduced by the addition of anti-bacterial mold mildew case material, so this performance standard in mold and mildew can be performed as a function durability index provisions. Diatom mud wall material has a good adsorption, not only on the ability of the adsorption of water vapor in the air, the smell in the air molecules has the same absorption features. This standard is currently selected in the home are more concerned about formaldehyde gas as a representative diatom mud adsorption capacity to detect harmful gas molecules. If only pure diatom mud after adsorption of formaldehyde molecules over time to reach saturation adsorption, adsorption of formaldehyde molecules could be desorbed overflow again cause harm to human health. Therefore, diatom mud wall material as an environmental health product requires a certain degree of purification, purification by adding functional materials, etc. to achieve in this standard indicators added formaldehyde purifying effect durability requirements. Diatom mud decorative wall material used in wet environments due to the coating process a large number of pores of the adsorption of water vapor, so easy to produce mold. As an environmentally healthy building materials and mold is necessary to achieve targets. Conclusion Diatom mud decorative wall material can effectively improve indoor air quality, beneficial to human health, with the introduction of industry standards, consumer awareness of products continues to increase, in order to regulate the market, it would also promote the healthy and orderly Rapid development. Compared to the traditional method of indoor air purification, air purification and diatom mud decorative material combination, with no energy, no secondary pollution, permanent purification, etc. and it is extremely suitable for hotels, guesthouses and the elderly, children and pets family. References 1. Cheng, Yue, and Lin He. Synthesis and Characterization of Nd-Doped ZSM-5 Zeolite from Diatom Mud. Key Engineering Materials. Vol. 727. Trans Tech Publications, 2017. 2. Anderson, John B., et al. Ross Sea paleo-ice sheet drainage and deglacial history during and since the LGM. Quaternary Science Reviews 100 (2014): 31-54. 3. Shi, Ce, et al. Effects of diatom concentration in prepared feeds on growth and energy budget of the sea cucumber Apostichopus japonicus (Selenka). Aquaculture Research 46.3 (2015): 609-617. 4. Cochero, Joaquà ­n, Magdalena Licursi, and Nora Gà ³mez. Changes in the epipelic diatom assemblage in nutrient rich streams due to the variations of simultaneous stressors. Limnologica-Ecology and Management of Inland Waters 51 (2015): 15-23. 5. Virtasalo, Joonas J., et al. Base of brackish-water mud as key regional stratigraphic marker of mid-Holocene marine flooding of the Baltic Sea Basin. Geo-Marine Letters 36.6 (2016): 445-456.

Salmon Essay -- essays research papers

The upriver salmon migration is one of nature's most exciting dramas. But to the five species of Pacific salmon (Chinook , chum, coho, pink, and sockeye), it is a long, strenuous, desperate race against time, with every obstacle taking its toll. Pacific salmon belong to a group called anadromous fish that includes Atlantic salmon, sturgeon, lampreys, shad, herring, sea- run cutthroat trout, and steelhead trout. These species hatch and live the first part of their lives in fresh water, then migrate to the ocean to spend their adult lives, which may be as short as 6 months or as long as 7 years. When they reach sexual maturity, they return to the freshwater stream of their origin to lay their eggs. Pacific salmon make the round trip only once, but some Atlantic salmon may repeat the cycle several times. Migration between fresh and salt water occurs during every season of the year, depending on latitude and genetic characteristics of the fish. Groups of fish that migrate together are called runs or stocks. Salmon spawn in virtually all types of freshwater habitat, from intertidal areas to high mountain streams. Pacific salmon may swim hundreds, even thousands, of miles to get back to the stream where they hatched. However, only a small percentage of salmon live to reach their natal stream or spawning grounds. Those males that survive the trip are often gaunt, with grotesquely humped backs, hooked jaws, and battle-torn fins. The females are swollen with a pound or more of eggs. Both have large white patches of bruised skin on their backs and sides. Since salmon do not feed once they leave the ocean, some will die on the way because they lack enough stored body fat to make the trip. Many will be caught in fishermen's nets. Those that evade the nets may have to swim through polluted waters near cities. Many must make their way over power dams, leaping up from one tiny pool to the next along cement stairstep cascades called fish ladders. In the tributary streams, waterfalls and rapids are steep and swift enough to eliminate all but the strongest. Otters, eagles, and bears stalk the salmon in shallow riffles. Once on the spawning grounds, the fish battle each other: females against females for places to nest, males against males for available females. The female builds her nest, called a redd, by agitating the bottom gravel with her fins and tail, and bending ... ...almon belong to the Department of Commerce's National Marine Fisheries Service. The U.S. Fish and Wildlife Service and other federal and state agencies also have recovery responsibilities. The largest of the Pacific salmon, chinook (Oncorhynchus tshawytscha) average about 24 pounds when they return to their natal river to spawn, most after 2 or 3 years at sea. The chinook is the least abundant of the Pacific salmon. Coho salmon (Oncorhynchus kisutch), fourth in Pacific fishery abundance, is the number one sport fish. It spends only one winter at sea, returning the next fall to spawn. It averages about 10 pounds when full grown. Sockeye salmon (Oncorhynchus nerka) make up about 25 percent of the West Coast catch, and chum salmon (Oncorhynchus keta) make up about 13 percent. Both follow similar migration paths in the Pacific and reach a common weight of about 12 pounds before returning to their natal river to spawn. Pink salmon (Oncorhynchus gorbuscha), the smallest of the Pacific salmon, average only about 3 to 5 pounds. However, they make up more than half the total West Coast commercial catch. Pink salmon seldom travel more than 150 miles from the mouth of their natal river.

Electoral College :: essays research papers

Electoral College   Ã‚  Ã‚  Ã‚  Ã‚  The Electoral College is not important in choosing the president of the United States. I agree with this because it should matter what the voters say, this is a democracy and it should be the people’s final choice, and if the Electoral College changes the voters’ choice then they will be the ones to blame if our country goes haywire. The Electoral College has a final say in which president will be chosen. It’s not right because if the majority of the voters choose one president and the Electoral College chooses another then most of the voters will be upset. They chose that certain president for a reason and it would just be a waste of their time if the candidate they voted for didn’t get elected. There are some that feel that the Electoral College in its present form will cause a president to become elected who was not the winner by popular vote.   Ã‚  Ã‚  Ã‚  Ã‚  This country has a democratic government. If the whole country doesn’t have a say in who is president then it will be only ran by a small group of people which, by definition, is not a democracy. I myself would hope that my vote counts. It really doesn’t if a small group of people can overrule the choice my fellow voters and I make.   Ã‚  Ã‚  Ã‚  Ã‚  Lastly, I don’t think that the Electoral College is a very good idea because each person in this country matters. If they chose a president, even if by popular vote, it was their choice and they will be the ones who have to live with whatever promises that president chooses to make or break to them. If they made a mistake on which president to choose it will be their own fault and they won’t have anyone else to blame but themselves.

John Di Pippo :: English Literature Essays

John Di Pippo My name is John Di pippo and I'm 18 years old. I weight 153 pounds, and I'm about 6 foot. I have short brown hair, and my eye's are hazel. I see myself as an emotionally strong person. I usually never get worked up about things or overreact in most situations. I'm calm and mellow and don't let my worries get to me. One down side of me being like this is that it makes me lazy. I have a bad habit in just letting things go, and doing stuff the last minute or not doing it at all. Another one of my weaknesses is that I'm very shy around people I don't really know. I'm also quiet around people I don't know which makes me seem opposite of the way my personality really is. My sisters are the only real close family I have. My parents died when I was very young and my uncle was my legal guardian. I wasn't really close to aunt, uncle and cousins so I never felt comfortable. My sisters and I always felt like it was never our home and in a way it was true because it wasn't. When my sisters both turned 18 we moved out and got our own apartment. Most of the time we always got along, and I understood that I had to take of myself more then most kids would have to at my age. I learned to be a lot more responsible about many things. I lived with both of my sisters, Roseann and Stacy, for about 5 years, and Then stacey got married right after she graduated Iona. She now lives with her husband, Vinny, and has a daughter with another one on the way. To this day I still live with my older sister Roseann. I also have some aunts, uncles, and cousins that we still keep in touch with on birthdays and holidays. The schools I went to were, Jefferson Elemenatry School, Issac Young Middle School, and New Rochelle High School. It's hard to remember much from elementary school but what I do remember is when my parents died they left me back in 2nd grade. Other then that my elementary school days were okay from what I remember. I had a good amount of friends and usually stayed out of trouble. I still hang out with some people who I went to school with back then.

Absorption and Variable Costing

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 Concepts 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 manufacturing 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 period's 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 period's 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 manufact uring overhead is expensed. With absorption costing, as units manufactured in a prior period are sold, an amount greater than the current period's 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.3. 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 good's 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 good's variable cost results i n 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 inventory 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 e xpensed regardless of manufacturing volume.